diff --git a/annotations/us_full_run_20260612_policyengine_4_16_1_populace/us_adjudications.json b/annotations/us_full_run_20260612_policyengine_4_16_1_populace/us_adjudications.json index 292005a1..66c25adf 100644 --- a/annotations/us_full_run_20260612_policyengine_4_16_1_populace/us_adjudications.json +++ b/annotations/us_full_run_20260612_policyengine_4_16_1_populace/us_adjudications.json @@ -138,7 +138,7 @@ "scenario_id": "scenario_079", "variable": "head_medicare_eligible", "judge_model": "claude-opus-5-5", - "judged_on_utc": "2026-10-14", + "judged_on_utc": "2026-10-27", "judge_failure_source": "llm_error", "judge_failure_subtype": "age_disability", "adjudicated_failure_source": "prompt_ambiguity", @@ -149,7 +149,7 @@ "adjudicator": "developer", "reasoning": "The output is removed from scoring for every model: its reference depends on an engine input the certified household data never carried and the prompt therefore never listed, and a careful reader could take the stated facts the other way. Recomputed with policyengine-us 1.755.4 (the version that produced the references) the reference moves from 0.0 to 1.0 under the alternative reading. Neither reading is established by the facts; rows that matched the frozen value leave the score along with rows that did not. Judge diagnoses are retained as description; the class prompt_ambiguity records that the reference, not the model, is indeterminate here. In law the under-65 route needs 24 months of SSDI entitlement; a year-round recipient has at least 12. The facts do not settle it.", "judge_reference_suspect": false, - "judge_rejudged_on": "2026-10-14", + "judge_rejudged_on": "2026-10-27", "judge_previous": [ { "judge_model": "claude-opus-5-5", @@ -178,6 +178,13 @@ "judge_failure_subtype": "age_disability", "judge_reference_suspect": false, "judged_on": "2026-10-13" + }, + { + "judge_model": "claude-opus-5-5", + "judge_failure_source": "llm_error", + "judge_failure_subtype": "age_disability", + "judge_reference_suspect": false, + "judged_on": "2026-10-14" } ], "adjudicated_verdict": { @@ -193,7 +200,7 @@ "scenario_id": "scenario_084", "variable": "head_medicare_eligible", "judge_model": "claude-opus-5-5", - "judged_on_utc": "2026-10-14", + "judged_on_utc": "2026-10-27", "judge_failure_source": "llm_error", "judge_failure_subtype": "age_disability", "adjudicated_failure_source": "prompt_ambiguity", @@ -204,7 +211,7 @@ "adjudicator": "developer", "reasoning": "The output is removed from scoring for every model: its reference depends on an engine input the certified household data never carried and the prompt therefore never listed, and a careful reader could take the stated facts the other way. Recomputed with policyengine-us 1.755.4 (the version that produced the references) the reference moves from 0.0 to 1.0 under the alternative reading. Neither reading is established by the facts; rows that matched the frozen value leave the score along with rows that did not. Judge diagnoses are retained as description; the class prompt_ambiguity records that the reference, not the model, is indeterminate here. In law the under-65 route needs 24 months of SSDI entitlement; a year-round recipient has at least 12. The facts do not settle it.", "judge_reference_suspect": false, - "judge_rejudged_on": "2026-10-14", + "judge_rejudged_on": "2026-10-27", "judge_previous": [ { "judge_model": "claude-opus-5-5", @@ -240,6 +247,13 @@ "judge_failure_subtype": "age_disability", "judge_reference_suspect": false, "judged_on": "2026-10-13" + }, + { + "judge_model": "claude-opus-5-5", + "judge_failure_source": "llm_error", + "judge_failure_subtype": "age_disability", + "judge_reference_suspect": false, + "judged_on": "2026-10-14" } ], "adjudicated_verdict": { @@ -255,7 +269,7 @@ "scenario_id": "scenario_023", "variable": "snap", "judge_model": "claude-opus-5-5", - "judged_on_utc": "2026-10-14", + "judged_on_utc": "2026-10-27", "judge_failure_source": "llm_error", "judge_failure_subtype": "age_disability", "adjudicated_failure_source": "prompt_ambiguity", @@ -266,7 +280,7 @@ "adjudicator": "developer", "reasoning": "The output is removed from scoring for every model: its reference depends on an engine input the certified household data never carried and the prompt therefore never listed, and a careful reader could take the stated facts the other way. Recomputed with policyengine-us 1.755.4 (the version that produced the references) the reference moves from 461.339722 to 3596.039795 under the alternative reading. Neither reading is established by the facts; rows that matched the frozen value leave the score along with rows that did not. Judge diagnoses are retained as description; the class prompt_ambiguity records that the reference, not the model, is indeterminate here. SSI itself stays $0 under either reading (the head's countable income exceeds the federal benefit rate); SNAP moves because SSI-disabled status switches on the elderly-or-disabled SNAP rules. The 2026-09-22 audit recomputes the alternative as 3,576.00 with every publication convention and upstream fix (the frozen-engine value above was 3,596.04).", "judge_reference_suspect": false, - "judge_rejudged_on": "2026-10-14", + "judge_rejudged_on": "2026-10-27", "judge_previous": [ { "judge_model": "claude-opus-5-5", @@ -302,6 +316,13 @@ "judge_failure_subtype": "age_disability", "judge_reference_suspect": false, "judged_on": "2026-10-13" + }, + { + "judge_model": "claude-opus-5-5", + "judge_failure_source": "llm_error", + "judge_failure_subtype": "age_disability", + "judge_reference_suspect": false, + "judged_on": "2026-10-14" } ], "adjudicated_verdict": { @@ -317,9 +338,9 @@ "scenario_id": "scenario_057", "variable": "snap", "judge_model": "claude-opus-5-5", - "judged_on_utc": "2026-10-14", - "judge_failure_source": "llm_error", - "judge_failure_subtype": "taxable_income_or_deductions", + "judged_on_utc": "2026-10-27", + "judge_failure_source": "reference_model_issue_fixed", + "judge_failure_subtype": "household_unit_or_filing_status", "adjudicated_failure_source": "prompt_ambiguity", "adjudicated_failure_subtype": "age_disability", "excluded_from_scoring": true, @@ -330,8 +351,7 @@ "judge_reference_suspect": true, "reference_verdict": "unlisted_input", "reference_basis": "42 U.S.C. 1382c(a)(3)(A); 20 CFR 416.905", - "judge_reference_suspect_source": "an earlier judge run in the 2026-09-22 wave (flagged_sept22_wave.json); the case's current verdict.json does not flag it", - "judge_rejudged_on": "2026-10-14", + "judge_rejudged_on": "2026-10-27", "judge_previous": [ { "judge_model": "claude-opus-5-5", @@ -369,6 +389,14 @@ "judge_failure_subtype": "taxable_income_or_deductions", "judge_reference_suspect": true, "judged_on": "2026-10-13" + }, + { + "judge_model": "claude-opus-5-5", + "judge_failure_source": "llm_error", + "judge_failure_subtype": "taxable_income_or_deductions", + "judge_reference_suspect": true, + "judged_on": "2026-10-14", + "judge_reference_suspect_source": "an earlier judge run in the 2026-09-22 wave (flagged_sept22_wave.json); the verdict dated here does not flag it" } ], "adjudicated_verdict": { @@ -384,7 +412,7 @@ "scenario_id": "scenario_100", "variable": "snap", "judge_model": "claude-opus-5-5", - "judged_on_utc": "2026-10-14", + "judged_on_utc": "2026-10-27", "judge_failure_source": "llm_error", "judge_failure_subtype": "taxable_income_or_deductions", "adjudicated_failure_source": "prompt_ambiguity", @@ -395,7 +423,7 @@ "adjudicator": "developer", "reasoning": "The output is removed from scoring for every model: its reference depends on an engine input the certified household data never carried and the prompt therefore never listed, and a careful reader could take the stated facts the other way. Recomputed with policyengine-us 1.755.4 (the version that produced the references) the reference moves from 8625.889648 to 8917.490234 under the alternative reading. Neither reading is established by the facts; rows that matched the frozen value leave the score along with rows that did not. Judge diagnoses are retained as description; the class prompt_ambiguity records that the reference, not the model, is indeterminate here. SSI stays $0 under either reading ($2,800 in the bank exceeds the $2,000 resource limit); SNAP moves through the elderly-or-disabled SNAP rules. The 2026-09-22 audit recomputes the alternative as 8,844.00 with every publication convention and upstream fix (the frozen-engine value above was 8,917.49). r30_snap_heat_and_eat_sua (engine defect, since fixed upstream by PolicyEngine/policyengine-us#10033, which the policyengine-us 2.41.0 references include) also moves this output on the stated facts, from 8,556.00 to 6,924.00; the record keeps its 2026-09-05 classification.", "judge_reference_suspect": false, - "judge_rejudged_on": "2026-10-14", + "judge_rejudged_on": "2026-10-27", "judge_previous": [ { "judge_model": "claude-opus-5-5", @@ -431,6 +459,13 @@ "judge_failure_subtype": "taxable_income_or_deductions", "judge_reference_suspect": false, "judged_on": "2026-10-13" + }, + { + "judge_model": "claude-opus-5-5", + "judge_failure_source": "llm_error", + "judge_failure_subtype": "taxable_income_or_deductions", + "judge_reference_suspect": false, + "judged_on": "2026-10-14" } ], "adjudicated_verdict": { @@ -446,7 +481,7 @@ "scenario_id": "scenario_057", "variable": "ssi", "judge_model": "claude-opus-5-5", - "judged_on_utc": "2026-10-14", + "judged_on_utc": "2026-10-27", "judge_failure_source": "llm_error", "judge_failure_subtype": "categorical_eligibility", "adjudicated_failure_source": "prompt_ambiguity", @@ -460,7 +495,7 @@ "reference_verdict": "unlisted_input", "reference_basis": "42 U.S.C. 1382c(a)(3)(A); 20 CFR 416.905", "judge_reference_suspect_source": "an earlier judge run in the 2026-09-22 wave (flagged_sept22_wave.json); the case's current verdict.json does not flag it", - "judge_rejudged_on": "2026-10-14", + "judge_rejudged_on": "2026-10-27", "judge_previous": [ { "judge_model": "claude-opus-5-5", @@ -499,6 +534,14 @@ "judge_reference_suspect": true, "judged_on": "2026-10-13", "judge_reference_suspect_source": "an earlier judge run in the 2026-09-22 wave (flagged_sept22_wave.json); the verdict dated here does not flag it" + }, + { + "judge_model": "claude-opus-5-5", + "judge_failure_source": "llm_error", + "judge_failure_subtype": "categorical_eligibility", + "judge_reference_suspect": true, + "judged_on": "2026-10-14", + "judge_reference_suspect_source": "an earlier judge run in the 2026-09-22 wave (flagged_sept22_wave.json); the verdict dated here does not flag it" } ], "adjudicated_verdict": { @@ -514,8 +557,8 @@ "scenario_id": "scenario_064", "variable": "ssi", "judge_model": "claude-opus-5-5", - "judged_on_utc": "2026-09-30", - "judge_failure_source": "llm_error", + "judged_on_utc": "2026-10-27", + "judge_failure_source": "prompt_ambiguity", "judge_failure_subtype": "age_disability", "adjudicated_failure_source": "prompt_ambiguity", "adjudicated_failure_subtype": "age_disability", @@ -523,9 +566,9 @@ "unlisted_input": "meets_ssi_disability_criteria", "adjudicated_on": "2026-09-05", "adjudicator": "developer", - "reasoning": "The output is removed from scoring for every model: its reference depends on an engine input the certified household data never carried and the prompt therefore never listed, and a careful reader could take the stated facts the other way. Recomputed with policyengine-us 1.755.4 (the version that produced the references) the reference moves from 0.0 to 11928.0 under the alternative reading. Neither reading is established by the facts; rows that matched the frozen value leave the score along with rows that did not. Judge diagnoses are retained as description; the class prompt_ambiguity records that the reference, not the model, is indeterminate here. Under the alternative reading nine of the twelve models that paid SSI land within 10% of the $11,928 federal benefit (five exactly); deepseek-v4-pro, deepseek-v4-pro-0813 and inkling also applied a one-third in-kind reduction the facts do not support.", + "reasoning": "The output is removed from scoring for every model: its reference depends on an engine input the certified household data never carried and the prompt therefore never listed, and a careful reader could take the stated facts the other way. Recomputed with policyengine-us 1.755.4 (the version that produced the references) the reference moves from 0.0 to 11928.0 under the alternative reading. Neither reading is established by the facts; rows that matched the frozen value leave the score along with rows that did not. Judge diagnoses are retained as description; the class prompt_ambiguity records that the reference, not the model, is indeterminate here. Under the alternative reading, fourteen of the eighteen models that paid SSI on the 51-model board of 2026-10-27 land within 10% of the $11,928 federal benefit (ten exactly); the other four applied an in-kind support reduction the facts do not support: one-third for deepseek-v4-pro, deepseek-v4-pro-0813 and inkling, and $350.33 a month for deepseek-v4.1-flash.", "judge_reference_suspect": false, - "judge_rejudged_on": "2026-09-30", + "judge_rejudged_on": "2026-10-27", "judge_previous": [ { "judge_model": "claude-opus-5-5", @@ -540,6 +583,13 @@ "judge_failure_subtype": "age_disability", "judge_reference_suspect": false, "judged_on": "2026-09-29" + }, + { + "judge_model": "claude-opus-5-5", + "judge_failure_source": "llm_error", + "judge_failure_subtype": "age_disability", + "judge_reference_suspect": false, + "judged_on": "2026-09-30" } ], "adjudicated_verdict": { @@ -555,7 +605,7 @@ "scenario_id": "scenario_067", "variable": "ssi", "judge_model": "claude-opus-5-5", - "judged_on_utc": "2026-10-13", + "judged_on_utc": "2026-10-27", "judge_failure_source": "reference_data_issue_fixed", "judge_failure_subtype": "categorical_eligibility", "adjudicated_failure_source": "prompt_ambiguity", @@ -568,7 +618,7 @@ "judge_reference_suspect": true, "reference_verdict": "unlisted_input", "reference_basis": "42 U.S.C. 1382c(a)(3)(A); 20 CFR 416.905", - "judge_rejudged_on": "2026-10-13", + "judge_rejudged_on": "2026-10-27", "judge_previous": [ { "judge_model": "claude-opus-5-5", @@ -590,6 +640,13 @@ "judge_failure_subtype": "age_disability", "judge_reference_suspect": true, "judged_on": "2026-09-30" + }, + { + "judge_model": "claude-opus-5-5", + "judge_failure_source": "reference_data_issue_fixed", + "judge_failure_subtype": "categorical_eligibility", + "judge_reference_suspect": true, + "judged_on": "2026-10-13" } ], "adjudicated_verdict": { @@ -640,11 +697,11 @@ "adjudicated_on": "2026-09-22", "adjudicator": "developer", "excluded_from_scoring": true, - "judge_reference_suspect": false, + "judge_reference_suspect": true, "reference_verdict": "engine_defect", "reference_basis": "26 U.S.C. 219(g); IRS Notice 2025-67 (2026 ranges)", - "reasoning": "The frozen reference is 106,505.90; the corrected value is 107,198.34. PolicyEngine deducts traditional IRA contributions without the active-participant phase-out.", - "judge_rejudged_on": "2026-10-14", + "reasoning": "The frozen reference is 106,505.90; the recorded correction is 107,198.34 under the refund-excluded reading. The frozen engine omitted the IRA active-participant phase-out. The policyengine-us 2.60.0 engine applies that phase-out and includes the refund, giving 108,525.58. The output remains excluded because refund taxation, excess-deferral allocation and NIIT inclusion remain unresolved.", + "judge_rejudged_on": "2026-10-27", "judge_previous": [ { "judge_model": "claude-opus-5-5", @@ -680,6 +737,13 @@ "judge_failure_subtype": "taxable_income_or_deductions", "judge_reference_suspect": true, "judged_on": "2026-10-13" + }, + { + "judge_model": "claude-opus-5-5", + "judge_failure_source": "llm_error", + "judge_failure_subtype": "taxable_income_or_deductions", + "judge_reference_suspect": false, + "judged_on": "2026-10-14" } ] }, @@ -700,7 +764,7 @@ "reference_basis": "whether federal income tax before refundable credits includes the net investment income tax, which the output's definition does not say", "reasoning": "The frozen reference is 68,056.71; the alternative is 68,112.09. The prompt defines the output as federal individual income tax after nonrefundable credits and before refundable credits. The reference adds the net investment income tax (26 U.S.C. 1411), which Form 1040 reports on Schedule 2, Part II with self-employment tax, after line 22's tax after nonrefundable credits; read as line 22, the output excludes it.", "judge_reference_suspect_source": "claude-opus-5-5 judge run adjudicated 2026-09-22", - "judge_rejudged_on": "2026-10-14", + "judge_rejudged_on": "2026-10-27", "judge_previous": [ { "judge_model": "claude-opus-5-5", @@ -740,6 +804,14 @@ "judge_reference_suspect": true, "judged_on": "2026-10-13", "judge_reference_suspect_source": "an earlier judge run in the 2026-09-22 wave (flagged_sept22_wave.json); the verdict dated here does not flag it" + }, + { + "judge_model": "claude-opus-5-5", + "judge_failure_source": "llm_error", + "judge_failure_subtype": "taxable_income_or_deductions", + "judge_reference_suspect": true, + "judged_on": "2026-10-14", + "judge_reference_suspect_source": "an earlier judge run in the 2026-09-22 wave (flagged_sept22_wave.json); the verdict dated here does not flag it" } ] }, @@ -758,8 +830,8 @@ "judge_reference_suspect": true, "reference_verdict": "engine_defect", "reference_basis": "26 U.S.C. 219(g); IRS Notice 2025-67 (2026 ranges)", - "reasoning": "The frozen reference is 104,211.41; the corrected value is 104,225.26. PolicyEngine deducts traditional IRA contributions without the active-participant phase-out.", - "judge_rejudged_on": "2026-10-14", + "reasoning": "The frozen reference is 104,211.41; the corrected value is 104,225.26. The frozen reference deducted traditional IRA contributions without the active-participant phase-out. The policyengine-us 2.60.0 engine applies that phaseout; the output remains excluded because NIIT's inclusion in the requested output remains unresolved.", + "judge_rejudged_on": "2026-10-27", "judge_previous": [ { "judge_model": "claude-opus-5-5", @@ -795,6 +867,13 @@ "judge_failure_subtype": "thresholds_rates", "judge_reference_suspect": true, "judged_on": "2026-10-13" + }, + { + "judge_model": "claude-opus-5-5", + "judge_failure_source": "llm_error", + "judge_failure_subtype": "thresholds_rates", + "judge_reference_suspect": true, + "judged_on": "2026-10-14" } ] }, @@ -803,7 +882,7 @@ "scenario_id": "scenario_056", "variable": "snap", "judge_model": "claude-opus-5-5", - "judge_failure_source": "reference_model_issue_fixed", + "judge_failure_source": "reference_engine_defect", "judge_failure_subtype": "taxable_income_or_deductions", "adjudicated_failure_source": "prompt_ambiguity", "adjudicated_failure_subtype": "categorical_eligibility", @@ -814,7 +893,7 @@ "reference_verdict": "unlisted_input", "reference_basis": "weekly_hours_worked_before_lsr and whether the listed home mortgage interest is on the home the SNAP household occupies", "reasoning": "The frozen reference is 1,140.00; the alternative is 0.00. The prompt lists no hours worked and says to treat unlisted numeric inputs as 0; the reference assumed 40 hours a week, which clears the SNAP work requirement for able-bodied adults without dependents. Under the zero-hours reading the time limit applies, which ends benefits after three countable months unless an exemption or area waiver applies; the alternative value is the engine's zero-hours result, not a certified entitlement. The prompt also lists home mortgage interest without saying the mortgaged home is the household's residence; if it is, SNAP counts the mortgage payment, interest included, as a shelter cost (7 CFR 273.9(d)(6)(ii)(A)), which is the reading under the alternative value.", - "judge_rejudged_on": "2026-10-14", + "judge_rejudged_on": "2026-10-27", "judge_previous": [ { "judge_model": "claude-opus-5-5", @@ -853,6 +932,13 @@ "judge_reference_suspect": true, "judged_on": "2026-10-13", "judge_reference_suspect_source": "an earlier judge run in the 2026-09-22 wave (flagged_sept22_wave.json); the verdict dated here does not flag it" + }, + { + "judge_model": "claude-opus-5-5", + "judge_failure_source": "reference_model_issue_fixed", + "judge_failure_subtype": "taxable_income_or_deductions", + "judge_reference_suspect": true, + "judged_on": "2026-10-14" } ] }, @@ -872,7 +958,7 @@ "reference_verdict": "unlisted_input", "reference_basis": "taxability of survivor_benefits", "reasoning": "The frozen reference is 0.00; the alternative is 4,328.39. The prompt lists survivor benefits other than Social Security without saying whether they are taxable; the reference treats them as nontaxable, while a survivor pension or annuity is taxable under 26 U.S.C. 72.", - "judge_rejudged_on": "2026-10-13", + "judge_rejudged_on": "2026-10-27", "judge_previous": [ { "judge_model": "claude-opus-5-5", @@ -894,6 +980,13 @@ "judge_failure_subtype": "taxable_income_or_deductions", "judge_reference_suspect": false, "judged_on": "2026-09-30" + }, + { + "judge_model": "claude-opus-5-5", + "judge_failure_source": "llm_error", + "judge_failure_subtype": "taxable_income_or_deductions", + "judge_reference_suspect": false, + "judged_on": "2026-10-13" } ] }, @@ -1020,7 +1113,7 @@ "variable": "snap", "judge_model": "claude-opus-5-5", "judge_failure_source": "llm_error", - "judge_failure_subtype": "categorical_eligibility", + "judge_failure_subtype": "asset_resource", "adjudicated_failure_source": "reference_engine_defect", "adjudicated_failure_subtype": "categorical_eligibility", "adjudicated_on": "2026-09-22", @@ -1029,8 +1122,8 @@ "judge_reference_suspect": false, "reference_verdict": "engine_defect", "reference_basis": "7 U.S.C. 2014(e)(6)(C)(iv)(I), as amended by P.L. 119-21 sec. 10103(a) (approved 2025-07-04)", - "reasoning": "The frozen reference is 3,596.04; the corrected value is 3,240.00. PolicyEngine grants the heat-and-eat standard utility allowance to households without an elderly or disabled member, which P.L. 119-21 sec. 10103 ended.", - "judge_rejudged_on": "2026-10-14", + "reasoning": "The frozen reference is 3,596.04; the corrected value is 3,240.00. The frozen reference applied the heat-and-eat standard utility allowance without a SNAP elderly or disabled member. The policyengine-us 2.60.0 engine fixes this defect and returns $3,240 under the recorded reading with the publication conventions. The output remains excluded because the prompt does not settle SNAP disability status or the type of energy subsidy.", + "judge_rejudged_on": "2026-10-27", "judge_previous": [ { "judge_model": "claude-opus-5-5", @@ -1066,6 +1159,13 @@ "judge_failure_subtype": "categorical_eligibility", "judge_reference_suspect": false, "judged_on": "2026-10-13" + }, + { + "judge_model": "claude-opus-5-5", + "judge_failure_source": "llm_error", + "judge_failure_subtype": "categorical_eligibility", + "judge_reference_suspect": false, + "judged_on": "2026-10-14" } ] }, @@ -1075,7 +1175,7 @@ "variable": "state_income_tax_before_refundable_credits", "judge_model": "claude-opus-5-5", "judge_failure_source": "llm_error", - "judge_failure_subtype": "state_local_rule", + "judge_failure_subtype": "taxable_income_or_deductions", "adjudicated_failure_source": "reference_engine_defect", "adjudicated_failure_subtype": "taxable_income_or_deductions", "adjudicated_on": "2026-09-22", @@ -1084,9 +1184,9 @@ "judge_reference_suspect": true, "reference_verdict": "engine_defect", "reference_basis": "M.G.L. c. 62 sec. 2(b), 2(c)(2)(a), 2(c)(4), 2(f); DOR TIR 02-21", - "reasoning": "The frozen reference is 8,238.41; the corrected value is 8,232.90. PolicyEngine taxes Massachusetts Part A dividends gross, without the short-term capital loss offset its own Part A AGI computes.", + "reasoning": "The frozen reference is 8,238.41; the corrected value is 8,232.90. The frozen reference reflects an earlier engine defect that taxed Massachusetts Part A dividends gross without applying the short-term capital loss offset. The policyengine-us 2.60.0 engine applies that offset and returns 8,232.90. The output remains excluded because the interest source is unstated.", "judge_reference_suspect_source": "claude-opus-5-5 judge run adjudicated 2026-09-22", - "judge_rejudged_on": "2026-10-14", + "judge_rejudged_on": "2026-10-27", "judge_previous": [ { "judge_model": "claude-opus-5-5", @@ -1126,6 +1226,14 @@ "judge_reference_suspect": true, "judged_on": "2026-10-13", "judge_reference_suspect_source": "an earlier judge run in the 2026-09-22 wave (flagged_sept22_wave.json); the verdict dated here does not flag it" + }, + { + "judge_model": "claude-opus-5-5", + "judge_failure_source": "llm_error", + "judge_failure_subtype": "state_local_rule", + "judge_reference_suspect": true, + "judged_on": "2026-10-14", + "judge_reference_suspect_source": "an earlier judge run in the 2026-09-22 wave (flagged_sept22_wave.json); the verdict dated here does not flag it" } ] }, @@ -1152,8 +1260,8 @@ "scenario_id": "scenario_108", "variable": "state_refundable_credits", "judge_model": "claude-opus-5-5", - "judge_failure_source": "llm_error", - "judge_failure_subtype": "state_local_rule", + "judge_failure_source": "reference_model_issue_fixed", + "judge_failure_subtype": "taxable_income_or_deductions", "adjudicated_failure_source": "prompt_ambiguity", "adjudicated_failure_subtype": "state_local_rule", "adjudicated_on": "2026-09-22", @@ -1163,8 +1271,7 @@ "reference_verdict": "unlisted_input", "reference_basis": "source of survivor_benefits (pension or annuity, or another survivor payment) and taxability of survivor_benefits", "reasoning": "The frozen reference is 271.39; the alternative is 0.00. The prompt lists survivor benefits other than Social Security without saying what they are. Wisconsin homestead household income counts the gross amount of a survivor pension or annuity (Wis. Stat. 71.52(6); Schedule H line 9d), which is the reading under the alternative value; the reference leaves them out.", - "judge_reference_suspect_source": "an earlier judge run in the 2026-09-22 wave (flagged_sept22_wave.json); the case's current verdict.json does not flag it", - "judge_rejudged_on": "2026-10-14", + "judge_rejudged_on": "2026-10-27", "judge_previous": [ { "judge_model": "claude-opus-5-5", @@ -1203,6 +1310,14 @@ "judge_reference_suspect": true, "judged_on": "2026-10-13", "judge_reference_suspect_source": "an earlier judge run in the 2026-09-22 wave (flagged_sept22_wave.json); the verdict dated here does not flag it" + }, + { + "judge_model": "claude-opus-5-5", + "judge_failure_source": "llm_error", + "judge_failure_subtype": "state_local_rule", + "judge_reference_suspect": true, + "judged_on": "2026-10-14", + "judge_reference_suspect_source": "an earlier judge run in the 2026-09-22 wave (flagged_sept22_wave.json); the verdict dated here does not flag it" } ] }, @@ -1211,7 +1326,7 @@ "scenario_id": "scenario_112", "variable": "snap", "judge_model": "claude-opus-5-5", - "judge_failure_source": "llm_error", + "judge_failure_source": "reference_engine_defect", "judge_failure_subtype": "taxable_income_or_deductions", "adjudicated_failure_source": "prompt_ambiguity", "adjudicated_failure_subtype": "categorical_eligibility", @@ -1222,8 +1337,7 @@ "reference_verdict": "unlisted_input", "reference_basis": "weekly_hours_worked_before_lsr", "reasoning": "The frozen reference is 287.68; the alternative is 0.00. The prompt lists no hours worked and says to treat unlisted numeric inputs as 0; the reference assumed 40 hours a week, which clears the SNAP work requirement for able-bodied adults without dependents. Under the zero-hours reading the time limit applies, which ends benefits after three countable months unless an exemption or area waiver applies; the alternative value is the engine's zero-hours result, not a certified entitlement.", - "judge_reference_suspect_source": "an earlier judge run in the 2026-09-22 wave (flagged_sept22_wave.json); the case's current verdict.json does not flag it", - "judge_rejudged_on": "2026-10-14", + "judge_rejudged_on": "2026-10-27", "judge_previous": [ { "judge_model": "claude-opus-5-5", @@ -1262,6 +1376,14 @@ "judge_reference_suspect": true, "judged_on": "2026-10-13", "judge_reference_suspect_source": "an earlier judge run in the 2026-09-22 wave (flagged_sept22_wave.json); the verdict dated here does not flag it" + }, + { + "judge_model": "claude-opus-5-5", + "judge_failure_source": "llm_error", + "judge_failure_subtype": "taxable_income_or_deductions", + "judge_reference_suspect": true, + "judged_on": "2026-10-14", + "judge_reference_suspect_source": "an earlier judge run in the 2026-09-22 wave (flagged_sept22_wave.json); the verdict dated here does not flag it" } ] }, @@ -1281,7 +1403,7 @@ "reference_verdict": "unlisted_input", "reference_basis": "whether the listed home mortgage interest is on the home the SNAP household occupies", "reasoning": "The frozen reference is 2,903.94; the alternative is 3,576.00. The prompt lists home mortgage interest without saying the mortgaged home is the household's residence; if it is, SNAP counts the mortgage payment, interest included, as a shelter cost (7 CFR 273.9(d)(6)(ii)(A)), which is the reading under the alternative value.", - "judge_rejudged_on": "2026-10-14", + "judge_rejudged_on": "2026-10-27", "judge_previous": [ { "judge_model": "claude-opus-5-5", @@ -1317,6 +1439,13 @@ "judge_failure_subtype": "taxable_income_or_deductions", "judge_reference_suspect": false, "judged_on": "2026-10-13" + }, + { + "judge_model": "claude-opus-5-5", + "judge_failure_source": "llm_error", + "judge_failure_subtype": "taxable_income_or_deductions", + "judge_reference_suspect": false, + "judged_on": "2026-10-14" } ] }, @@ -1335,8 +1464,8 @@ "judge_reference_suspect": false, "reference_verdict": "engine_defect", "reference_basis": "26 U.S.C. 219(g); IRS Notice 2025-67 (2026 ranges)", - "reasoning": "The frozen reference is 40,021.82; the corrected value is 40,028.32. PolicyEngine deducts traditional IRA contributions without the active-participant phase-out.", - "judge_rejudged_on": "2026-10-14", + "reasoning": "The frozen reference is 40,021.82; the corrected value is 40,028.32. The frozen engine deducted traditional IRA contributions without the active-participant phase-out.", + "judge_rejudged_on": "2026-10-27", "judge_previous": [ { "judge_model": "claude-opus-5-5", @@ -1372,6 +1501,13 @@ "judge_failure_subtype": "taxable_income_or_deductions", "judge_reference_suspect": false, "judged_on": "2026-10-13" + }, + { + "judge_model": "claude-opus-5-5", + "judge_failure_source": "llm_error", + "judge_failure_subtype": "taxable_income_or_deductions", + "judge_reference_suspect": false, + "judged_on": "2026-10-14" } ] }, @@ -1452,8 +1588,8 @@ "scenario_id": "scenario_056", "variable": "state_refundable_credits", "judge_model": "claude-opus-5-5", - "judge_failure_source": "reference_model_issue_fixed", - "judge_failure_subtype": "credit_phaseout", + "judge_failure_source": "reference_engine_defect", + "judge_failure_subtype": "state_local_rule", "adjudicated_failure_source": "llm_error", "adjudicated_failure_subtype": "credit_phaseout", "adjudicated_on": "2026-09-22", @@ -1462,7 +1598,7 @@ "reference_verdict": "affirmed", "reference_basis": "N.J.S.A. 54A:4-7(a)(4); Rev. Proc. 2025-32", "reasoning": "New Jersey bases the earned income credit for filers 18 and older who fail only the federal age test on the federal maximum credit for filers without a qualifying child, and pays it as a flat yearly amount: 40% of the 2026 $664 maximum is $265.60. The judge's phase-in reading fails.", - "judge_rejudged_on": "2026-10-14", + "judge_rejudged_on": "2026-10-27", "judge_previous": [ { "judge_model": "claude-opus-5-5", @@ -1498,6 +1634,13 @@ "judge_failure_subtype": "credit_phaseout", "judge_reference_suspect": true, "judged_on": "2026-10-13" + }, + { + "judge_model": "claude-opus-5-5", + "judge_failure_source": "reference_model_issue_fixed", + "judge_failure_subtype": "credit_phaseout", + "judge_reference_suspect": true, + "judged_on": "2026-10-14" } ] }, @@ -1517,7 +1660,7 @@ "reference_basis": "26 U.S.C. 62(a)(2)(D), 62(d)(3); Rev. Proc. 2025-32 section 3.12", "reasoning": "The 2026 educator expense cap is $350, so the head's $337.50 is fully deductible; the judge's $300 cap is not the law.", "judge_reference_suspect_source": "an earlier judge run in the 2026-09-22 wave (flagged_sept22_wave.json); the case's current verdict.json does not flag it", - "judge_rejudged_on": "2026-10-14", + "judge_rejudged_on": "2026-10-27", "judge_previous": [ { "judge_model": "claude-opus-5-5", @@ -1547,6 +1690,14 @@ "judge_failure_subtype": "taxable_income_or_deductions", "judge_reference_suspect": true, "judged_on": "2026-10-13" + }, + { + "judge_model": "claude-opus-5-5", + "judge_failure_source": "llm_error", + "judge_failure_subtype": "taxable_income_or_deductions", + "judge_reference_suspect": true, + "judged_on": "2026-10-14", + "judge_reference_suspect_source": "an earlier judge run in the 2026-09-22 wave (flagged_sept22_wave.json); the verdict dated here does not flag it" } ] }, @@ -1566,7 +1717,7 @@ "reference_basis": "Idaho Code 63-3029L (taxable years 2018 through 2025); Idaho Administrative Bulletin, July 1, 2026, Docket 35-0101-2601", "reasoning": "Idaho's $205 child tax credit applies only to taxable years beginning in 2018 through 2025, so it does not reduce 2026 tax; the judge's missing-credit hypothesis fails. The reference applies the Idaho zero-rate threshold held at its published 2025 amount.", "judge_reference_suspect_source": "claude-opus-5-5 judge run adjudicated 2026-09-22", - "judge_rejudged_on": "2026-10-14", + "judge_rejudged_on": "2026-10-27", "judge_previous": [ { "judge_model": "claude-opus-5-5", @@ -1606,6 +1757,14 @@ "judge_reference_suspect": true, "judged_on": "2026-10-13", "judge_reference_suspect_source": "an earlier judge run in the 2026-09-22 wave (flagged_sept22_wave.json); the verdict dated here does not flag it" + }, + { + "judge_model": "claude-opus-5-5", + "judge_failure_source": "llm_error", + "judge_failure_subtype": "thresholds_rates", + "judge_reference_suspect": true, + "judged_on": "2026-10-14", + "judge_reference_suspect_source": "an earlier judge run in the 2026-09-22 wave (flagged_sept22_wave.json); the verdict dated here does not flag it" } ] }, @@ -1615,7 +1774,7 @@ "variable": "state_refundable_credits", "judge_model": "claude-opus-5-5", "judge_failure_source": "llm_error", - "judge_failure_subtype": "state_local_rule", + "judge_failure_subtype": "categorical_eligibility", "adjudicated_failure_source": "llm_error", "adjudicated_failure_subtype": "state_local_rule", "adjudicated_on": "2026-09-22", @@ -1624,8 +1783,7 @@ "reference_verdict": "affirmed", "reference_basis": "N.Y. Tax Law 606(e) as amended by Part RR of Chapter 59 of the Laws of 2025", "reasoning": "From 2025 New York keys the real property tax credit to federal AGI and a flat table; with federal AGI of $0 and property tax above 3.5% of it, a filer 65 or older receives $375. The judge applied the repealed household-gross-income rule.", - "judge_reference_suspect_source": "an earlier judge run in the 2026-09-22 wave (flagged_sept22_wave.json); the case's current verdict.json does not flag it", - "judge_rejudged_on": "2026-10-14", + "judge_rejudged_on": "2026-10-27", "judge_previous": [ { "judge_model": "claude-opus-5-5", @@ -1663,6 +1821,14 @@ "judge_reference_suspect": true, "judged_on": "2026-10-13", "judge_reference_suspect_source": "an earlier judge run in the 2026-09-22 wave (flagged_sept22_wave.json); the verdict dated here does not flag it" + }, + { + "judge_model": "claude-opus-5-5", + "judge_failure_source": "llm_error", + "judge_failure_subtype": "state_local_rule", + "judge_reference_suspect": true, + "judged_on": "2026-10-14", + "judge_reference_suspect_source": "an earlier judge run in the 2026-09-22 wave (flagged_sept22_wave.json); the verdict dated here does not flag it" } ] }, @@ -1682,7 +1848,7 @@ "reference_basis": "7 U.S.C. 2012(u), 2017(a); USDA FY2026 SNAP COLA memorandum (signed 2025-08-14); 7 U.S.C. 2017(a); 7 CFR 273.10(e)(2)(ii)(C)", "reasoning": "The frozen 287.68 is regenerated as 288.00: it applies the publication rule: SNAP October-December 2026 hold the FY2026 schedule (the SNAP uprating index behind the maximum allotments, deductions, shelter cap and utility allowances), the last USDA published before the 2026-07-03 reference freeze; USDA published FY2027 on 2026-08-21. The poverty guideline is the 2026 HHS guideline, published in January 2026. The engine's SNAP rounding defects are root causes r26, r27, r28 and r31, fixed upstream and applied with the convention.; it corrects an engine defect fixed upstream (fixed in PolicyEngine/policyengine-us#9162 (merged 2026-07-28), after the reference freeze): The minimum benefit is 8% of the maximum allotment for a household of one, rounded to the nearest whole dollar ($24 a month for FY2026, as USDA published).", "judge_reference_suspect_source": "an earlier judge run in the 2026-09-22 wave (flagged_sept22_wave.json); the case's current verdict.json does not flag it", - "judge_rejudged_on": "2026-10-14", + "judge_rejudged_on": "2026-10-27", "judge_previous": [ { "judge_model": "claude-opus-5-5", @@ -1723,6 +1889,14 @@ "judge_reference_suspect": true, "judged_on": "2026-10-13", "judge_reference_suspect_source": "an earlier judge run in the 2026-09-22 wave (flagged_sept22_wave.json); the verdict dated here does not flag it" + }, + { + "judge_model": "claude-opus-5-5", + "judge_failure_source": "llm_error", + "judge_failure_subtype": "categorical_eligibility", + "judge_reference_suspect": true, + "judged_on": "2026-10-14", + "judge_reference_suspect_source": "an earlier judge run in the 2026-09-22 wave (flagged_sept22_wave.json); the verdict dated here does not flag it" } ] }, @@ -1732,7 +1906,7 @@ "variable": "federal_income_tax_before_refundable_credits", "judge_model": "claude-opus-5-5", "judge_failure_source": "llm_error", - "judge_failure_subtype": "taxable_income_or_deductions", + "judge_failure_subtype": "household_unit_or_filing_status", "adjudicated_failure_source": "llm_error", "adjudicated_failure_subtype": "taxable_income_or_deductions", "adjudicated_on": "2026-09-22", @@ -1742,7 +1916,7 @@ "reference_basis": "26 U.S.C. 61(a)(3), 852(b)(3)(B); Form 1040 line 7", "reasoning": "The frozen 1,979.16 is regenerated as 2,361.96: it corrects an engine defect fixed upstream (fixed in PolicyEngine/policyengine-us#8839 (issue #8828), after the reference freeze): Capital gain distributions are long-term capital gain in gross income and in the preferential-rate base.", "judge_reference_suspect_source": "an earlier judge run in the 2026-09-22 wave (flagged_sept22_wave.json); the case's current verdict.json does not flag it", - "judge_rejudged_on": "2026-10-13", + "judge_rejudged_on": "2026-10-27", "judge_previous": [ { "judge_model": "claude-opus-5-5", @@ -1783,6 +1957,14 @@ "judge_reference_suspect": true, "judged_on": "2026-10-13", "judge_reference_suspect_source": "an earlier judge run in the 2026-09-22 wave (flagged_sept22_wave.json); the verdict dated here does not flag it" + }, + { + "judge_model": "claude-opus-5-5", + "judge_failure_source": "llm_error", + "judge_failure_subtype": "taxable_income_or_deductions", + "judge_reference_suspect": true, + "judged_on": "2026-10-13", + "judge_reference_suspect_source": "an earlier judge run in the 2026-09-22 wave (flagged_sept22_wave.json); the verdict dated here does not flag it" } ] }, @@ -1792,7 +1974,7 @@ "variable": "state_income_tax_before_refundable_credits", "judge_model": "claude-opus-5-5", "judge_failure_source": "llm_error", - "judge_failure_subtype": "thresholds_rates", + "judge_failure_subtype": "taxable_income_or_deductions", "adjudicated_failure_source": "reference_later_law", "adjudicated_failure_subtype": "taxable_income_or_deductions", "adjudicated_on": "2026-10-06", @@ -1803,7 +1985,7 @@ "reference_basis": "Louisiana Department of Revenue, Revenue Information Bulletin 26-019, dated 2026-09-28: Louisiana's 2026 standard deduction is $12,838 for single and separate filers and $25,676 for the other statuses, the first 2026 return amount Louisiana published", "reasoning": "The frozen 814.95 is regenerated as 820.35: it corrects an engine defect fixed upstream (fixed in PolicyEngine/policyengine-us#8839 (issue #8828), after the reference freeze): Capital gain distributions are long-term capital gain in gross income and in the preferential-rate base. The frozen reference is 820.35; the value under the published figure is 820.26. The reference rests on a 2026 Louisiana standard deduction of $12,835, which policyengine-us computed from published CPI-U under R.S. 47:294(B) but which no Louisiana publication stated before the 2026-07-03 freeze; Louisiana's first 2026 return amount, $12,838, came in Revenue Information Bulletin 26-019 on 2026-09-28. Excluded under decision d994, which keeps the published-amounts convention for every other reference (reference_audit/2026-10-05-louisiana).", "judge_reference_suspect_source": "an earlier judge run in the 2026-09-22 wave (flagged_sept22_wave.json); the case's current verdict.json does not flag it", - "judge_rejudged_on": "2026-10-14", + "judge_rejudged_on": "2026-10-27", "judge_previous": [ { "judge_model": "claude-opus-5-5", @@ -1844,6 +2026,14 @@ "judge_reference_suspect": true, "judged_on": "2026-10-13", "judge_reference_suspect_source": "an earlier judge run in the 2026-09-22 wave (flagged_sept22_wave.json); the verdict dated here does not flag it" + }, + { + "judge_model": "claude-opus-5-5", + "judge_failure_source": "llm_error", + "judge_failure_subtype": "thresholds_rates", + "judge_reference_suspect": true, + "judged_on": "2026-10-14", + "judge_reference_suspect_source": "an earlier judge run in the 2026-09-22 wave (flagged_sept22_wave.json); the verdict dated here does not flag it" } ] }, @@ -2013,8 +2203,8 @@ "reference_verdict": "unlisted_input", "reference_basis": "whether the prior-year deduction of the refunded state and local tax reduced federal tax (prior-year itemization, the income-versus-sales-tax election, SALT-cap headroom)", "reasoning": "The frozen reference is 24,164.46; the alternative is 23,772.80. The prompt lists state and local tax refund income without saying whether the refunded tax reduced federal tax in the year it was deducted; policyengine-us 2.15.17 counts the whole refund as income (policyengine-us#9422, fixing issue #9122), while under 26 U.S.C. 111(a) none of it is income if the household took no tax benefit from the deduction. Found in the 2026-09-29 engine upgrade (reference_audit/2026-09-28, cluster salt_refund_gross_income_9122).", - "judged_on_utc": "2026-10-14", - "judge_rejudged_on": "2026-10-14", + "judged_on_utc": "2026-10-27", + "judge_rejudged_on": "2026-10-27", "judge_previous": [ { "judge_model": "claude-opus-5-5", @@ -2043,6 +2233,13 @@ "judge_failure_subtype": "taxable_income_or_deductions", "judge_reference_suspect": false, "judged_on": "2026-10-13" + }, + { + "judge_model": "claude-opus-5-5", + "judge_failure_source": "llm_error", + "judge_failure_subtype": "taxable_income_or_deductions", + "judge_reference_suspect": false, + "judged_on": "2026-10-14" } ] }, @@ -2062,8 +2259,8 @@ "reference_verdict": "unlisted_input", "reference_basis": "whether the prior-year deduction of the refunded state and local tax reduced federal tax (prior-year itemization, the income-versus-sales-tax election, SALT-cap headroom)", "reasoning": "The frozen reference is 24,961.34; the alternative is 24,391.80. The prompt lists state and local tax refund income without saying whether the refunded tax reduced federal tax in the year it was deducted; policyengine-us 2.15.17 counts the whole refund as income (policyengine-us#9422, fixing issue #9122), while under 26 U.S.C. 111(a) none of it is income if the household took no tax benefit from the deduction. Found in the 2026-09-29 engine upgrade (reference_audit/2026-09-28, cluster salt_refund_gross_income_9122).", - "judged_on_utc": "2026-10-14", - "judge_rejudged_on": "2026-10-14", + "judged_on_utc": "2026-10-27", + "judge_rejudged_on": "2026-10-27", "judge_previous": [ { "judge_model": "claude-opus-5-5", @@ -2092,6 +2289,13 @@ "judge_failure_subtype": "taxable_income_or_deductions", "judge_reference_suspect": false, "judged_on": "2026-10-13" + }, + { + "judge_model": "claude-opus-5-5", + "judge_failure_source": "llm_error", + "judge_failure_subtype": "taxable_income_or_deductions", + "judge_reference_suspect": false, + "judged_on": "2026-10-14" } ] }, @@ -2111,8 +2315,8 @@ "reference_verdict": "unlisted_input", "reference_basis": "meets_ssi_disability_criteria, the Social Security definition of disability that 42 CFR 435.540(a) and California's 250% Working Disabled Program require", "reasoning": "The frozen reference is 1 (eligible); the alternative is 0. The prompt says only that the head is disabled. The head's MAGI is 141.2% of the federal poverty guideline, above the 138% limit for the adult expansion group, so only a disability pathway leads to Medi-Cal. California's 250% Working Disabled Program requires the Social Security definition of disability, which the prompt does not state; policyengine-us 2.15.17 tests the broad is_disabled flag instead and places the head in the program. With the program's test reading the Social Security definition, the head qualifies only by meeting it. The same unlisted input excludes this household's SNAP. Judge diagnoses are retained as description; the class prompt_ambiguity records that the reference, not the model, is indeterminate here. Flagged in the 2026-09-29 engine upgrade (reference_audit/2026-09-28, cluster excl_snap_ssi_disability) and excluded on review of the release.", - "judged_on_utc": "2026-10-14", - "judge_rejudged_on": "2026-10-14", + "judged_on_utc": "2026-10-27", + "judge_rejudged_on": "2026-10-27", "judge_previous": [ { "judge_model": "claude-opus-5-5", @@ -2134,6 +2338,13 @@ "judge_failure_subtype": "categorical_eligibility", "judge_reference_suspect": false, "judged_on": "2026-10-13" + }, + { + "judge_model": "claude-opus-5-5", + "judge_failure_source": "llm_error", + "judge_failure_subtype": "categorical_eligibility", + "judge_reference_suspect": false, + "judged_on": "2026-10-14" } ] }, @@ -2189,8 +2400,8 @@ "adjudicator": "developer", "judge_reference_suspect": false, "reasoning": "The judge labeled the case, and the rows of claude-opus-5.5 and gpt-6.1-sol, reference_later_law because those models applied New Jersey's pre-2026 child tax credit schedule. The reference applies P.L.2026, c.26, approved June 30, 2026, before the July 3, 2026 reference freeze, and the benchmark scores law published before the freeze; the rows are model errors.", - "judged_on_utc": "2026-10-14", - "judge_rejudged_on": "2026-10-14", + "judged_on_utc": "2026-10-27", + "judge_rejudged_on": "2026-10-27", "judge_previous": [ { "judge_model": "claude-opus-5-5", @@ -2219,6 +2430,13 @@ "judge_failure_subtype": "state_local_rule", "judge_reference_suspect": false, "judged_on": "2026-10-13" + }, + { + "judge_model": "claude-opus-5-5", + "judge_failure_source": "reference_later_law", + "judge_failure_subtype": "state_local_rule", + "judge_reference_suspect": false, + "judged_on": "2026-10-14" } ] }, @@ -2238,8 +2456,8 @@ "reference_verdict": "unlisted_input", "reference_basis": "state income tax withheld or paid during 2026, which the federal state and local tax deduction takes as its state income tax part; policyengine-us fills it with state_withheld_income_tax, a formula estimate on federal AGI that the household data never set", "reasoning": "The frozen reference is 11,113.57; the alternative is 11,895.23. The prompt lists no state income tax withheld or paid during 2026; policyengine-us 2.15.17 fills the state income tax part of the federal state and local tax deduction with state_withheld_income_tax, a formula estimate of California withholding on federal AGI ($6,058.85), while read as the household paying its 2026 California income tax during the year the deduction takes the engine's liability ($2,505.87). Found in the 2026-10-05 audit of the state income tax in SALT (reference_audit/2026-10-05, scripts/sweep_salt_withholding.py).", - "judged_on_utc": "2026-10-14", - "judge_rejudged_on": "2026-10-14", + "judged_on_utc": "2026-10-27", + "judge_rejudged_on": "2026-10-27", "judge_previous": [ { "judge_model": "claude-opus-5-5", @@ -2261,6 +2479,13 @@ "judge_failure_subtype": "taxable_income_or_deductions", "judge_reference_suspect": false, "judged_on": "2026-10-13" + }, + { + "judge_model": "claude-opus-5-5", + "judge_failure_source": "llm_error", + "judge_failure_subtype": "taxable_income_or_deductions", + "judge_reference_suspect": false, + "judged_on": "2026-10-14" } ] }, @@ -2357,8 +2582,8 @@ "reference_verdict": "unlisted_input", "reference_basis": "state income tax withheld or paid during 2026, which the federal state and local tax deduction takes as its state income tax part; policyengine-us fills it with state_withheld_income_tax, a formula estimate on federal AGI that the household data never set", "reasoning": "The frozen reference is 26,932.27; the alternative is 26,991.31. The prompt lists no state income tax withheld or paid during 2026; policyengine-us 2.15.17 fills the state income tax part of the federal state and local tax deduction with state_withheld_income_tax, a formula estimate of Massachusetts withholding on federal AGI ($8,484.41), while read as the household paying its 2026 Massachusetts income tax during the year the deduction takes the engine's liability ($8,238.41). Found in the 2026-10-05 audit of the state income tax in SALT (reference_audit/2026-10-05, scripts/sweep_salt_withholding.py).", - "judged_on_utc": "2026-10-14", - "judge_rejudged_on": "2026-10-14", + "judged_on_utc": "2026-10-27", + "judge_rejudged_on": "2026-10-27", "judge_previous": [ { "judge_model": "claude-opus-5-5", @@ -2380,6 +2605,13 @@ "judge_failure_subtype": "taxable_income_or_deductions", "judge_reference_suspect": false, "judged_on": "2026-10-13" + }, + { + "judge_model": "claude-opus-5-5", + "judge_failure_source": "llm_error", + "judge_failure_subtype": "taxable_income_or_deductions", + "judge_reference_suspect": false, + "judged_on": "2026-10-14" } ] }, @@ -2472,19 +2704,19 @@ "scenario_id": "scenario_114", "variable": "federal_income_tax_before_refundable_credits", "judge_model": "claude-opus-5-5", - "judge_failure_source": "reference_engine_defect", + "judge_failure_source": "llm_error", "judge_failure_subtype": "taxable_income_or_deductions", "adjudicated_failure_source": "prompt_ambiguity", "adjudicated_failure_subtype": "taxable_income_or_deductions", "adjudicated_on": "2026-10-05", "adjudicator": "developer", "excluded_from_scoring": true, - "judge_reference_suspect": true, + "judge_reference_suspect": false, "reference_verdict": "unlisted_input", "reference_basis": "state income tax withheld or paid during 2026, which the federal state and local tax deduction takes as its state income tax part; policyengine-us fills it with state_withheld_income_tax, a formula estimate on federal AGI that the household data never set; also Medicare enrollment and a Medicare Part B premium paid during 2026, which the medical expense deductions count; policyengine-us treats every Medicare-eligible person as enrolled (takes_up_medicare_if_eligible defaults to true, so medicare_enrolled follows is_medicare_eligible) and adds the modeled premium (medicare_part_b_premium) to medical expenses, and the household data never set either", "reasoning": "The frozen reference is 10,729.61; the alternative is 11,137.31. The prompt lists no state income tax withheld or paid during 2026; policyengine-us 2.15.17 fills the state income tax part of the federal state and local tax deduction with state_withheld_income_tax, a formula estimate of Virginia withholding on federal AGI ($5,367.30), while read as the household paying its 2026 Virginia income tax during the year the deduction takes the engine's liability ($3,514.15). The reference's medical deduction also counts a modeled Medicare Part B premium ($2,434.80) the prompt does not list; without it the output is 11,265.27. Found in the 2026-10-05 audits of the state income tax in SALT (reference_audit/2026-10-05) and of the Part B premium (reference_audit/2026-10-05-medicare-part-b).", - "judged_on_utc": "2026-10-14", - "judge_rejudged_on": "2026-10-14", + "judged_on_utc": "2026-10-27", + "judge_rejudged_on": "2026-10-27", "judge_previous": [ { "judge_model": "claude-opus-5-5", @@ -2506,6 +2738,13 @@ "judge_failure_subtype": "taxable_income_or_deductions", "judge_reference_suspect": false, "judged_on": "2026-10-13" + }, + { + "judge_model": "claude-opus-5-5", + "judge_failure_source": "reference_engine_defect", + "judge_failure_subtype": "taxable_income_or_deductions", + "judge_reference_suspect": true, + "judged_on": "2026-10-14" } ] }, @@ -2525,8 +2764,8 @@ "reference_verdict": "unlisted_input", "reference_basis": "Medicare enrollment and a Medicare Part B premium paid during 2026, which the medical expense deductions count; policyengine-us treats every Medicare-eligible person as enrolled (takes_up_medicare_if_eligible defaults to true, so medicare_enrolled follows is_medicare_eligible) and adds the modeled premium (medicare_part_b_premium) to medical expenses, and the household data never set either", "reasoning": "The frozen reference is 3,514.15; the alternative is 3,654.15. The prompt lists no Medicare enrollment or Part B premium; policyengine-us 2.15.17 treats the 69-year-old head as enrolled (takes_up_medicare_if_eligible defaults to true) and adds the $2,434.80 standard Part B premium to medical expenses, which Virginia's itemized deductions carry from the federal ones; read with no premium paid, the output is the alternative. Found in the 2026-10-05 audit of the Part B premium (reference_audit/2026-10-05-medicare-part-b, scripts/sweep_part_b.py).", - "judged_on_utc": "2026-10-14", - "judge_rejudged_on": "2026-10-14", + "judged_on_utc": "2026-10-27", + "judge_rejudged_on": "2026-10-27", "judge_previous": [ { "judge_model": "claude-opus-5-5", @@ -2548,6 +2787,13 @@ "judge_failure_subtype": "taxable_income_or_deductions", "judge_reference_suspect": false, "judged_on": "2026-10-13" + }, + { + "judge_model": "claude-opus-5-5", + "judge_failure_source": "llm_error", + "judge_failure_subtype": "taxable_income_or_deductions", + "judge_reference_suspect": false, + "judged_on": "2026-10-14" } ] }, @@ -2557,7 +2803,7 @@ "variable": "state_income_tax_before_refundable_credits", "judge_model": "claude-opus-5-5", "judge_failure_source": "llm_error", - "judge_failure_subtype": "thresholds_rates", + "judge_failure_subtype": "taxable_income_or_deductions", "adjudicated_failure_source": "reference_later_law", "adjudicated_failure_subtype": "taxable_income_or_deductions", "adjudicated_on": "2026-10-06", @@ -2567,8 +2813,8 @@ "reference_verdict": "later_law", "reference_basis": "Louisiana Department of Revenue, Revenue Information Bulletin 26-019, dated 2026-09-28: Louisiana's 2026 standard deduction is $12,838 for single and separate filers and $25,676 for the other statuses, the first 2026 return amount Louisiana published", "reasoning": "The frozen reference is 305.14; the value under the published figure is 305.05. The reference rests on a 2026 Louisiana standard deduction of $12,835, which policyengine-us computed from published CPI-U under R.S. 47:294(B) but which no Louisiana publication stated before the 2026-07-03 freeze; Louisiana's first 2026 return amount, $12,838, came in Revenue Information Bulletin 26-019 on 2026-09-28. Excluded under decision d994, which keeps the published-amounts convention for every other reference (reference_audit/2026-10-05-louisiana).", - "judged_on_utc": "2026-10-14", - "judge_rejudged_on": "2026-10-14", + "judged_on_utc": "2026-10-27", + "judge_rejudged_on": "2026-10-27", "judge_previous": [ { "judge_model": "claude-opus-5-5", @@ -2583,6 +2829,13 @@ "judge_failure_subtype": "thresholds_rates", "judge_reference_suspect": false, "judged_on": "2026-10-13" + }, + { + "judge_model": "claude-opus-5-5", + "judge_failure_source": "llm_error", + "judge_failure_subtype": "thresholds_rates", + "judge_reference_suspect": false, + "judged_on": "2026-10-14" } ] }, @@ -2602,8 +2855,8 @@ "reference_verdict": "unlisted_input", "reference_basis": "whether the income tax outputs cover only the head and spouse's return or every return the household's members must file; the definitions name no return, and a dependent here must file their own", "reasoning": "The frozen reference is 8,628.99; the alternative is 11,848.99. A dependent with $45,000 of wages must file their own federal and state return, and the engine computes only the head and spouse's return. The output definitions name no return, tax unit or household, the prompt shows one tax unit and asks for quantities 'for this household', and careful readers split both ways (reference_audit/2026-10-05-reference-adversary/verification/independent/pa_123.md, verification/definition_conformance.md). Excluded under decision d1022 until decision d1029 settles the scope for version 2.", - "judged_on_utc": "2026-10-14", - "judge_rejudged_on": "2026-10-14", + "judged_on_utc": "2026-10-27", + "judge_rejudged_on": "2026-10-27", "judge_previous": [ { "judge_model": "claude-opus-5-5", @@ -2618,6 +2871,13 @@ "judge_failure_subtype": "household_unit_or_filing_status", "judge_reference_suspect": false, "judged_on": "2026-10-13" + }, + { + "judge_model": "claude-opus-5-5", + "judge_failure_source": "llm_error", + "judge_failure_subtype": "household_unit_or_filing_status", + "judge_reference_suspect": false, + "judged_on": "2026-10-14" } ] }, @@ -2637,8 +2897,8 @@ "reference_verdict": "unlisted_input", "reference_basis": "whether the income tax outputs cover only the head and spouse's return or every return the household's members must file; the definitions name no return, and a dependent here must file their own", "reasoning": "The frozen reference is 3,388.25; the alternative is 4,528.08. A dependent with $45,000 of wages must file their own federal and state return, and the engine computes only the head and spouse's return. The output definitions name no return, tax unit or household, the prompt shows one tax unit and asks for quantities 'for this household', and careful readers split both ways (reference_audit/2026-10-05-reference-adversary/verification/independent/pa_123.md, verification/definition_conformance.md). Excluded under decision d1022 until decision d1029 settles the scope for version 2.", - "judged_on_utc": "2026-10-14", - "judge_rejudged_on": "2026-10-14", + "judged_on_utc": "2026-10-27", + "judge_rejudged_on": "2026-10-27", "judge_previous": [ { "judge_model": "claude-opus-5-5", @@ -2653,6 +2913,13 @@ "judge_failure_subtype": "household_unit_or_filing_status", "judge_reference_suspect": false, "judged_on": "2026-10-13" + }, + { + "judge_model": "claude-opus-5-5", + "judge_failure_source": "llm_error", + "judge_failure_subtype": "household_unit_or_filing_status", + "judge_reference_suspect": false, + "judged_on": "2026-10-14" } ] }, @@ -2672,8 +2939,8 @@ "reference_verdict": "unlisted_input", "reference_basis": "whether the income tax outputs cover only the head and spouse's return or every return the household's members must file; the definitions name no return, and a dependent here must file their own", "reasoning": "The frozen reference is 5,200.24; the alternative is 8,420.24. A dependent with $45,000 of wages must file their own federal and state return, and the engine computes only the head and spouse's return. The output definitions name no return, tax unit or household, the prompt shows one tax unit and asks for quantities 'for this household', and careful readers split both ways (reference_audit/2026-10-05-reference-adversary/verification/independent/pa_123.md, verification/definition_conformance.md). Excluded under decision d1022 until decision d1029 settles the scope for version 2.", - "judged_on_utc": "2026-10-14", - "judge_rejudged_on": "2026-10-14", + "judged_on_utc": "2026-10-27", + "judge_rejudged_on": "2026-10-27", "judge_previous": [ { "judge_model": "claude-opus-5-5", @@ -2688,6 +2955,13 @@ "judge_failure_subtype": "household_unit_or_filing_status", "judge_reference_suspect": false, "judged_on": "2026-10-13" + }, + { + "judge_model": "claude-opus-5-5", + "judge_failure_source": "llm_error", + "judge_failure_subtype": "household_unit_or_filing_status", + "judge_reference_suspect": false, + "judged_on": "2026-10-14" } ] }, @@ -2707,8 +2981,8 @@ "reference_verdict": "unlisted_input", "reference_basis": "whether the income tax outputs cover only the head and spouse's return or every return the household's members must file; the definitions name no return, and a dependent here must file their own", "reasoning": "The frozen reference is 3,070.06; the alternative is 4,451.56. A dependent with $45,000 of wages must file their own federal and state return, and the engine computes only the head and spouse's return. The output definitions name no return, tax unit or household, the prompt shows one tax unit and asks for quantities 'for this household', and careful readers split both ways (reference_audit/2026-10-05-reference-adversary/verification/independent/pa_123.md, verification/definition_conformance.md). Excluded under decision d1022 until decision d1029 settles the scope for version 2.", - "judged_on_utc": "2026-10-14", - "judge_rejudged_on": "2026-10-14", + "judged_on_utc": "2026-10-27", + "judge_rejudged_on": "2026-10-27", "judge_previous": [ { "judge_model": "claude-opus-5-5", @@ -2723,6 +2997,13 @@ "judge_failure_subtype": "household_unit_or_filing_status", "judge_reference_suspect": false, "judged_on": "2026-10-13" + }, + { + "judge_model": "claude-opus-5-5", + "judge_failure_source": "llm_error", + "judge_failure_subtype": "household_unit_or_filing_status", + "judge_reference_suspect": false, + "judged_on": "2026-10-14" } ] }, @@ -2742,8 +3023,8 @@ "reference_verdict": "unlisted_input", "reference_basis": "county of residence (Indiana county income tax)", "reasoning": "The prompt places the household in Indiana but states no county. Every Indiana county levies its own local income tax (IC 6-3.6), at rates that differ by county. policyengine-us 2.15.17 left county income tax out of local_income_tax, so the frozen reference was $0.00. From policyengine-us 2.23.1 (PolicyEngine/policyengine-us#9694, which standardized local income tax) the engine counts Indiana county income tax in local_income_tax, at the rate of the county it assigns a household with no stated county. The reference therefore depends on the household's county, which the prompt does not state.", - "judged_on_utc": "2026-10-14", - "judge_rejudged_on": "2026-10-14", + "judged_on_utc": "2026-10-27", + "judge_rejudged_on": "2026-10-27", "judge_previous": [ { "judge_model": "claude-opus-5-5", @@ -2758,6 +3039,13 @@ "judge_failure_subtype": "state_local_rule", "judge_reference_suspect": false, "judged_on": "2026-10-13" + }, + { + "judge_model": "claude-opus-5-5", + "judge_failure_source": "prompt_ambiguity", + "judge_failure_subtype": "state_local_rule", + "judge_reference_suspect": false, + "judged_on": "2026-10-14" } ] }, @@ -2777,8 +3065,8 @@ "reference_verdict": "unlisted_input", "reference_basis": "county of residence (Indiana county income tax)", "reasoning": "The prompt places the household in Indiana but states no county. Every Indiana county levies its own local income tax (IC 6-3.6), at rates that differ by county. policyengine-us 2.15.17 left county income tax out of local_income_tax, so the frozen reference was $0.00. From policyengine-us 2.23.1 (PolicyEngine/policyengine-us#9694, which standardized local income tax) the engine counts Indiana county income tax in local_income_tax, at the rate of the county it assigns a household with no stated county. The reference therefore depends on the household's county, which the prompt does not state.", - "judged_on_utc": "2026-10-14", - "judge_rejudged_on": "2026-10-14", + "judged_on_utc": "2026-10-27", + "judge_rejudged_on": "2026-10-27", "judge_previous": [ { "judge_model": "claude-opus-5-5", @@ -2793,6 +3081,13 @@ "judge_failure_subtype": "state_local_rule", "judge_reference_suspect": false, "judged_on": "2026-10-13" + }, + { + "judge_model": "claude-opus-5-5", + "judge_failure_source": "prompt_ambiguity", + "judge_failure_subtype": "state_local_rule", + "judge_reference_suspect": false, + "judged_on": "2026-10-14" } ] }, @@ -2817,7 +3112,7 @@ "variable": "state_income_tax_before_refundable_credits", "judge_model": "claude-opus-5-5", "judge_failure_source": "llm_error", - "judge_failure_subtype": "state_local_rule", + "judge_failure_subtype": "taxable_income_or_deductions", "adjudicated_failure_source": "llm_error", "adjudicated_failure_subtype": "state_local_rule", "adjudicated_on": "2026-10-14", @@ -2826,7 +3121,17 @@ "reference_verdict": "affirmed", "reference_basis": "Wis. Stat. 71.05(10)(c)2. (for taxable years beginning after December 31, 2022, a net capital loss offsets ordinary income up to $3,000, or $1,500 for married persons filing separately); 2025 Wisconsin Schedule WD, line 28", "reasoning": "The judge flagged the reference on the hypothesis that Wisconsin limits the net capital loss deduction to $500, and labeled claude-opus-5.5's row reference_model_issue_fixed because it applied that limit. The $500 limit is Wis. Stat. 71.05(10)(c)1., which covers only taxable years beginning before January 1, 2023; for 2026, subd. 2. allows $3,000 on a joint return, the $3,000 the reference deducts, so Wisconsin adds nothing back and the reference's Wisconsin AGI of $114,421 stands. The rows are model errors.", - "judged_on_utc": "2026-10-14" + "judged_on_utc": "2026-10-27", + "judge_rejudged_on": "2026-10-27", + "judge_previous": [ + { + "judge_model": "claude-opus-5-5", + "judge_failure_source": "llm_error", + "judge_failure_subtype": "state_local_rule", + "judge_reference_suspect": true, + "judged_on": "2026-10-14" + } + ] } ] } diff --git a/annotations/us_full_run_20260612_policyengine_4_16_1_populace/us_audit_row_annotations.csv b/annotations/us_full_run_20260612_policyengine_4_16_1_populace/us_audit_row_annotations.csv index 589950c3..5e75a941 100644 --- a/annotations/us_full_run_20260612_policyengine_4_16_1_populace/us_audit_row_annotations.csv +++ b/annotations/us_full_run_20260612_policyengine_4_16_1_populace/us_audit_row_annotations.csv @@ -1,49 +1,50 @@ country,scenario_id,variable,model,failure_source,failure_subtype,reference_suspect,annotation -us,scenario_000,federal_income_tax_before_refundable_credits,claude-fable-5,llm_error,household_unit_or_filing_status,False,"Treated the surviving spouse as a qualifying surviving spouse even though no dependent child is listed, which is required for that status. It therefore applied the $32,000/$44,000 joint Social Security thresholds (taxable SS $11,542 instead of $18,542.70) and a joint $32,300 standard deduction. Single status gives deductions of $18,150 + $6,000 and taxable income of $26,287.11." -us,scenario_000,federal_income_tax_before_refundable_credits,claude-fable-5.1,llm_error,household_unit_or_filing_status,False,"AGI of $50,436 was correct, but it used the qualifying-surviving-spouse $32,200 joint standard deduction and a $1,650 aged add-on even though there is no dependent. Single status gives $16,100 + $2,050, plus the $6,000 senior deduction, which makes taxable income $26,287.11 instead of $10,586. That income is taxed at 10%/12%." -us,scenario_000,federal_income_tax_before_refundable_credits,claude-haiku-4.5,llm_error,taxable_income_or_deductions,False,"Wrongly counted the $48,000 of nontaxable veterans benefits in income and subtracted ESI premiums from AGI despite having no wages. It also taxed the full 85% of Social Security. After its own math produced about $6,600 of tax, it switched to $0 for no stated reason. The correct path is AGI $50,437.11 minus $24,150 of deductions, which gives tax of $2,906.45." -us,scenario_000,federal_income_tax_before_refundable_credits,claude-haiku-5.5,llm_error,taxable_income_or_deductions,False,"Claimed taxable income was zero without computing it. AGI is $50,437.11 ($24,000 pension + $7,849 IRA + $45 interest + $18,542.70 taxable SS), and the $18,150 standard deduction plus the $6,000 senior deduction leave $26,287.11 taxable. That produces $2,906.45 of tax." -us,scenario_000,federal_income_tax_before_refundable_credits,claude-opus-4.7,llm_error,taxable_income_or_deductions,False,"Filing status and deductions ($18,150 + $6,000) were right, but the second-tier Social Security formula used half of benefits ($13,048) instead of the $4,500 cap. That made taxable SS $22,182 instead of $18,542.70 and AGI $54,076 instead of $50,437.11. It also ended the 10% bracket at $12,150 instead of $12,400." -us,scenario_000,federal_income_tax_before_refundable_credits,claude-opus-4.8,llm_error,household_unit_or_filing_status,False,"Applied qualifying-surviving-spouse joint status and a joint standard deduction of about $32,300 even though no dependent child is listed. It also taxed the full 85% of Social Security, then cut its own positive taxable-income estimate to $0 with no supporting calculation. Under Single status, taxable income is $26,287.11 and tax is $2,906.45." -us,scenario_000,federal_income_tax_before_refundable_credits,claude-opus-5,llm_error,taxable_income_or_deductions,False,"Correctly used Single status and $24,150 of deductions, but taxed the full 85% cap of Social Security ($22,182) instead of $18,542.70. That overstated AGI by about $3,640. It then cut its own roughly $3,300 tax figure to an arbitrary $1,176 instead of applying 10%/12% to $26,287.11." -us,scenario_000,federal_income_tax_before_refundable_credits,claude-opus-5.5,llm_error,household_unit_or_filing_status,False,"Computed AGI correctly but deducted the joint/QSS standard deduction ($32,200 + $1,650) even though a surviving spouse without a dependent files Single. Single gives $16,100 + $2,050 + $6,000 = $24,150, leaving $26,287.11 taxable, with part of it in the 12% bracket." -us,scenario_000,federal_income_tax_before_refundable_credits,claude-sonnet-4.6,llm_error,household_unit_or_filing_status,False,"Used qualifying-surviving-spouse joint status (about $31,550 standard deduction and joint brackets) without a qualifying child. It taxed the full 85% of Social Security ($22,182 instead of $18,542.70) and left out the $6,000 senior deduction." -us,scenario_000,federal_income_tax_before_refundable_credits,claude-sonnet-5,llm_error,household_unit_or_filing_status,False,"Applied the joint/QSS $33,850 standard deduction and brackets despite there being no dependent, taxed the full 85% of Social Security, and left out the $6,000 senior deduction. It then raised its own $2,023 figure to an unsupported $3,204." -us,scenario_000,federal_income_tax_before_refundable_credits,claude-sonnet-5.5,llm_error,household_unit_or_filing_status,False,"Used the single Social Security thresholds and the correct $50,436 AGI, but deducted the joint/QSS standard deduction ($32,200 + $1,650) instead of the Single $16,100 + $2,050. That understated taxable income at $10,586 instead of $26,287.11." -us,scenario_000,federal_income_tax_before_refundable_credits,deepseek-v4-flash-0731,llm_error,taxable_income_or_deductions,False,"AGI was correct, but it omitted the $6,000 OBBBA senior deduction for filers 65 and older. It also understated the 2026 single standard deduction ($15,400 instead of $16,100), so taxable income came out at $32,986 instead of $26,287.11." -us,scenario_000,federal_income_tax_before_refundable_credits,deepseek-v4-pro,llm_error,taxable_income_or_deductions,False,"Taxed the full 85% of Social Security ($22,182) instead of the $18,542.70 the tiered formula produces, used a $17,350 standard deduction instead of $18,150, and omitted the $6,000 senior deduction. Taxable income came out at $36,726 instead of $26,287.11." -us,scenario_000,federal_income_tax_before_refundable_credits,deepseek-v4-pro-0813,llm_error,taxable_income_or_deductions,False,"Assumed TCJA expired in 2026, so it applied a $5,300 personal exemption and a 15% bracket. In fact, the OBBBA made the $16,100 + $2,050 standard deduction and the 12% bracket permanent and added the $6,000 senior deduction. It also itemized the employer-sponsored insurance premiums as a medical expense, which the engine's itemized total ($17,587.20 of SALT) does not include." -us,scenario_000,federal_income_tax_before_refundable_credits,deepseek-v4.1-flash,llm_error,taxable_income_or_deductions,False,"AGI and the $18,150 single age-65 standard deduction were correct, but it omitted the $6,000 OBBBA senior deduction. It also used a $12,200 top for the 10% bracket instead of $12,400. Taxable income was $32,286 instead of $26,287.11." -us,scenario_000,federal_income_tax_before_refundable_credits,gemini-3-flash-preview,llm_error,taxable_income_or_deductions,False,"Assumed the 2026 TCJA sunset, so it used a $5,300 personal exemption and the 15% bracket and itemized ESI premiums as medical expenses. The OBBBA made the TCJA rules permanent, so the correct path is the $18,150 standard deduction plus the $6,000 senior deduction, with 10%/12% brackets applied to $26,287.11." -us,scenario_000,federal_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,taxable_income_or_deductions,False,"Its stated taxable income of $37,990 omits the $6,000 senior deduction and is about $11,700 too high. Its $1,109 tax is not consistent with that income under any bracket schedule. The correct path is AGI $50,437.11 minus $24,150, giving $26,287.11 taxable and $2,906.45 of tax." -us,scenario_000,federal_income_tax_before_refundable_credits,gemini-3.1-pro-preview,llm_error,taxable_income_or_deductions,False,"AGI was correct, but it applied pre-TCJA 2026 rules: a roughly $5,400 personal exemption, itemized real estate taxes, and a 15% bracket. The OBBBA kept the TCJA structure, so the $18,150 standard deduction plus the $6,000 senior deduction apply, with no exemption and a 12% second bracket." -us,scenario_000,federal_income_tax_before_refundable_credits,gemini-3.5-flash,llm_error,taxable_income_or_deductions,False,"Assumed TCJA reverted in 2026, so it used a $5,050 personal exemption, itemized $16,470, and applied a 15% bracket. The applicable law has no personal exemption, an $18,150 standard deduction plus the $6,000 senior deduction, and a 12% second bracket." -us,scenario_000,federal_income_tax_before_refundable_credits,gemini-3.5-flash-lite,llm_error,taxable_income_or_deductions,False,"Claimed income was below the deductions without computing either. AGI is $50,437.11 including $18,542.70 of taxable Social Security, and total deductions are only $24,150, which leaves $26,287.11 taxable." -us,scenario_000,federal_income_tax_before_refundable_credits,gemini-3.6-flash,llm_error,taxable_income_or_deductions,False,"Used the TCJA-sunset framework: itemized real estate taxes plus a personal exemption, taxed at 10%/15%. 2026 law has no personal exemption, an $18,150 standard deduction plus the $6,000 senior deduction, and 10%/12% brackets." -us,scenario_000,federal_income_tax_before_refundable_credits,gemini-3.7-flash,llm_error,taxable_income_or_deductions,False,"Assumed TCJA expired, so it took a personal exemption with itemized real estate taxes and the 15% bracket. The OBBBA kept the $16,100 + $2,050 standard deduction, added the $6,000 senior deduction, and kept the 12% bracket." -us,scenario_000,federal_income_tax_before_refundable_credits,gemini-3.8-flash,llm_error,taxable_income_or_deductions,False,"AGI was correct, but it used a $17,000 single age-65 standard deduction instead of $18,150 and omitted the $6,000 senior deduction. Taxable income came out at $33,436 instead of $26,287.11." -us,scenario_000,federal_income_tax_before_refundable_credits,gemini-4-argon,llm_error,taxable_income_or_deductions,False,"Applied post-TCJA-expiration rules: a $5,300 personal exemption, a 15% bracket, and a medical deduction from ESI premiums. It also miscomputed taxable Social Security as $19,942 instead of $18,542.70. The correct path is the $18,150 standard deduction plus the $6,000 senior deduction under the 10%/12% brackets." -us,scenario_000,federal_income_tax_before_refundable_credits,glm-5.2,llm_error,taxable_income_or_deductions,False,"Single status and AGI were correct, but it omitted the $6,000 OBBBA senior deduction. It also underestimated the standard deduction ($17,510 instead of $18,150) and the 10% bracket top ($12,283 instead of $12,400)." -us,scenario_000,federal_income_tax_before_refundable_credits,glm-5.3,llm_error,taxable_income_or_deductions,False,"Itemized $21,076 by counting the $8,389 employer-sponsored insurance premiums as a medical deduction. The engine's itemized total is only $17,587.20 of SALT, so the $18,150 standard deduction applies. It also omitted the $6,000 senior deduction, which applies either way." -us,scenario_000,federal_income_tax_before_refundable_credits,gpt-5.4-mini,llm_error,household_unit_or_filing_status,False,"Used a surviving-spouse (joint) rate structure without a qualifying dependent and asserted the deductions wiped out all income. Under Single status, AGI of $50,437.11 minus $24,150 of deductions leaves $26,287.11 taxable." -us,scenario_000,federal_income_tax_before_refundable_credits,gpt-5.4-nano,llm_error,taxable_income_or_deductions,False,"Asserted that the standard deduction offsets all income without computing taxable Social Security. Taxable SS is $18,542.70, which puts AGI at $50,437.11, well above the $24,150 of total deductions." -us,scenario_000,federal_income_tax_before_refundable_credits,gpt-5.5,llm_error,household_unit_or_filing_status,False,"Used surviving-spouse joint Social Security thresholds and the joint $32,200 standard deduction even though there is no dependent, which makes the filer Single. As a result, taxable SS came out at $11,542 instead of $18,542.70 and the deduction was overstated by about $14,000." -us,scenario_000,federal_income_tax_before_refundable_credits,gpt-5.6-luna,llm_error,taxable_income_or_deductions,False,"The method was right (Single status, $18,150 + $6,000 deductions, 10%/12% brackets), but taxable Social Security was overstated at $18,592 instead of $18,542.70. That inflated taxable income to $26,336 instead of $26,287.11." -us,scenario_000,federal_income_tax_before_refundable_credits,gpt-5.6-terra,llm_error,household_unit_or_filing_status,False,"Applied surviving-spouse joint thresholds and standard deduction without a qualifying dependent. That shrank taxable income to about $3,590 instead of the Single-status $26,287.11." -us,scenario_000,federal_income_tax_before_refundable_credits,gpt-6-astra,llm_error,household_unit_or_filing_status,False,"AGI was correct, but it applied the joint/QSS $33,850 age-adjusted standard deduction instead of the Single $18,150. Taxable income came out at $10,586 instead of $26,287.11." -us,scenario_000,federal_income_tax_before_refundable_credits,gpt-6-luna,llm_error,taxable_income_or_deductions,False,"Correct framework, but taxable Social Security was overstated by about $49, which put taxable income at $26,336 instead of $26,287.11. It also rounded the result to whole dollars." -us,scenario_000,federal_income_tax_before_refundable_credits,gpt-6.1-sol,llm_error,household_unit_or_filing_status,False,"Applied surviving-spouse joint Social Security thresholds (taxable SS $11,542) and the $33,850 joint standard deduction even though there is no dependent. The filer is Single." -us,scenario_000,federal_income_tax_before_refundable_credits,grok-4.3,llm_error,taxable_income_or_deductions,False,"Asserted without computation that senior deductions exceed taxable income, and wrongly listed nontaxable veterans benefits among the income items. Taxable SS is $18,542.70 and AGI is $50,437.11, so $26,287.11 remains after the $24,150 of deductions." -us,scenario_000,federal_income_tax_before_refundable_credits,grok-4.5,llm_error,taxable_income_or_deductions,False,"Applied pre-TCJA 2026 rules (a $5,300 personal exemption and a 15% bracket) and used the joint $23,200 10% bracket for a filer who is Single. It also omitted the $6,000 senior deduction." -us,scenario_000,federal_income_tax_before_refundable_credits,grok-4.6,llm_error,taxable_income_or_deductions,False,"Assumed the TCJA sunset, so it itemized property tax, added a personal exemption, and used 10%/15% brackets. The correct path is the $18,150 standard deduction plus the $6,000 senior deduction, with the 10%/12% brackets applied to $26,287.11." -us,scenario_000,federal_income_tax_before_refundable_credits,grok-4.7,llm_error,thresholds_rates,False,"Deductions and taxable income were correct, but it ended the 2026 single 10% bracket at $12,200 instead of $12,400. That moved $200 into the 12% rate and produced $2,910 instead of $2,906.45." -us,scenario_000,federal_income_tax_before_refundable_credits,grok-build-0.1,llm_error,taxable_income_or_deductions,False,"Assumed the TCJA sunset (no SALT cap and a 15% bracket) and itemized ESI premiums as medical expenses, which the engine's $17,587.20 itemized total excludes. It also omitted the $6,000 senior deduction." -us,scenario_000,federal_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"Gave no answer or reasoning for this output. The correct derivation gives AGI of $50,437.11, minus the $18,150 standard deduction and the $6,000 senior deduction, which taxed at 10%/12% yields $2,906.45." -us,scenario_000,federal_income_tax_before_refundable_credits,minimax-m3,llm_error,taxable_income_or_deductions,False,"Subtracted an inapplicable lifetime learning credit and a $750 elderly credit from its tax estimate. The elderly credit is zero because about $7,553 of nontaxable Social Security exceeds the $5,000 initial amount. No nonrefundable credits apply, so the tax on $26,287.11 stays at $2,906.45." -us,scenario_000,federal_income_tax_before_refundable_credits,muse-wonder,llm_error,taxable_income_or_deductions,False,"AGI, the $18,150 standard deduction, and the brackets were correct, but it omitted the $6,000 OBBBA senior deduction for filers 65 and older. Taxable income came out at $32,286 instead of $26,287.11." -us,scenario_000,federal_income_tax_before_refundable_credits,ox-alpha,llm_error,taxable_income_or_deductions,False,"Left half of Social Security benefits out of provisional income (used $37,472 instead of $50,520) and dropped the $4,500 base amount. That made taxable Social Security $2,951.20 instead of $18,542.70, which understated AGI." -us,scenario_000,federal_income_tax_before_refundable_credits,qwen-3.7-max,llm_error,household_unit_or_filing_status,False,"Used qualifying-widow joint status without a dependent and treated Social Security as fully nontaxable, even though provisional income of $50,520 exceeds the $34,000 threshold. The correct path is Single status with $18,542.70 of taxable SS." -us,scenario_000,federal_income_tax_before_refundable_credits,qwen3.8-max,llm_error,taxable_income_or_deductions,False,"Claimed the single age-65 standard deduction eliminates taxable income. AGI is $50,437.11, so even after the $18,150 standard deduction and the $6,000 senior deduction, $26,287.11 remains taxable." +us,scenario_000,federal_income_tax_before_refundable_credits,claude-fable-5,llm_error,household_unit_or_filing_status,False,"Treated the head as a qualifying surviving spouse even though no dependent child is listed. It then used the $32,000/$44,000 joint Social Security thresholds, which cut taxable SS to $11,542 instead of $18,542.70, and applied the ~$33,950 joint standard deduction instead of the $18,150 single amount. That left only $3,486 taxable instead of $26,287.11." +us,scenario_000,federal_income_tax_before_refundable_credits,claude-fable-5.1,llm_error,household_unit_or_filing_status,False,"Got AGI right at $50,436. It then applied the $32,200 + $1,650 QSS/joint standard deduction, although a surviving spouse without a dependent child files single and gets $16,100 + $2,050. As a result it taxed only $10,586 instead of $26,287.11, all at 10%." +us,scenario_000,federal_income_tax_before_refundable_credits,claude-haiku-4.5,llm_error,taxable_income_or_deductions,False,"Put the $48,000 of nontaxable veterans benefits into gross income, taxed 85% of Social Security, and subtracted employer insurance premiums from AGI. It then dropped its own ~$6,600 estimate and claimed $0 with no computation. The correct single-filer result is $26,287.11 taxable and $2,906.45 of tax." +us,scenario_000,federal_income_tax_before_refundable_credits,claude-haiku-5.5,llm_error,taxable_income_or_deductions,False,"Claimed taxable income falls below zero, but AGI is $50,437.11 ($31,894.41 of pension/IRA/interest plus $18,542.70 of taxable SS). Total deductions are only $24,150 (the $18,150 single aged standard deduction plus the $6,000 senior deduction), which leaves $26,287.11 taxable." +us,scenario_000,federal_income_tax_before_refundable_credits,claude-opus-4.7,llm_error,taxable_income_or_deductions,False,"Picked single status and the right deductions, but used 50% of benefits ($13,048) as the first tier of taxable SS instead of the $4,500 cap (half of the $9,000 gap between the thresholds). That pushed taxable SS to the $22,182 maximum instead of $18,542.70. It also ended the 10% bracket at $12,150 instead of $12,400, giving $29,926 taxable and $3,348 of tax." +us,scenario_000,federal_income_tax_before_refundable_credits,claude-opus-4.8,llm_error,household_unit_or_filing_status,False,"Used qualifying-surviving-spouse status and joint deductions even though there is no dependent. Even by its own numbers ($54,076 AGI less ~$40,000 of deductions, about $14,000 taxable), tax is positive, yet it asserted taxable income is near zero and answered $0." +us,scenario_000,federal_income_tax_before_refundable_credits,claude-opus-5,llm_error,taxable_income_or_deductions,False,"Taxed the full 85% of Social Security ($22,182) instead of the worksheet amount of $18,542.70, which overstated AGI at $54,076. It then computed about $3,300 of tax and swapped in an unsupported $1,176. The correct taxable income is $26,287.11, which gives $2,906.45." +us,scenario_000,federal_income_tax_before_refundable_credits,claude-opus-5.5,llm_error,household_unit_or_filing_status,False,"Got AGI right at $50,436 but applied the $32,200 joint/QSS standard deduction plus the $1,650 married aged add-on. A surviving spouse without a dependent child files single, with a $16,100 deduction plus a $2,050 aged add-on. That understated taxable income at $10,586 instead of $26,287.11." +us,scenario_000,federal_income_tax_before_refundable_credits,claude-sonnet-4.6,llm_error,household_unit_or_filing_status,False,"Treated the head as a qualifying surviving spouse, so it used joint thresholds and taxed 85% of SS ($22,182), and applied a ~$31,550 joint standard deduction. It also left out the $6,000 senior deduction. As a single filer, taxable income is $26,287.11." +us,scenario_000,federal_income_tax_before_refundable_credits,claude-sonnet-5,llm_error,household_unit_or_filing_status,False,"Used QSS/joint status, taxed 85% of SS ($22,182), applied a $33,850 joint standard deduction, and left out the $6,000 senior deduction. It then inflated its own $2,023 result to an unsupported $3,204. As a single filer, taxable income is $26,287.11." +us,scenario_000,federal_income_tax_before_refundable_credits,claude-sonnet-5.5,llm_error,household_unit_or_filing_status,False,"Correctly used single thresholds for Social Security (AGI of $50,436), then mixed in the $32,200 + $1,650 surviving-spouse/joint standard deduction instead of the $18,150 single aged deduction. That cut taxable income to $10,586 instead of $26,287.11." +us,scenario_000,federal_income_tax_before_refundable_credits,deepseek-v4-flash-0731,llm_error,taxable_income_or_deductions,False,"Got AGI right at $50,436, but used an understated $15,400 single base standard deduction (the 2026 amount is $16,100). It also left out the OBBBA $6,000 senior deduction for filers 65 and older, which made taxable income $32,986 instead of $26,287.11." +us,scenario_000,federal_income_tax_before_refundable_credits,deepseek-v4-pro,llm_error,taxable_income_or_deductions,False,"Taxed the full 85% of Social Security ($22,182) instead of the worksheet amount of $18,542.70. It also used a $17,350 standard deduction instead of $18,150 and left out the $6,000 senior deduction, which gave $36,726 taxable instead of $26,287.11." +us,scenario_000,federal_income_tax_before_refundable_credits,deepseek-v4-pro-0813,llm_error,taxable_income_or_deductions,False,"Assumed TCJA had expired and applied a $5,300 personal exemption and a 15% bracket. Under OBBBA, 2026 has no personal exemption and uses 10%/12% brackets. It also counted the employer insurance premiums as an itemized medical expense and left out the $18,150 standard deduction plus the $6,000 senior deduction, which give $26,287.11 taxable." +us,scenario_000,federal_income_tax_before_refundable_credits,deepseek-v4.1-flash,llm_error,taxable_income_or_deductions,False,"Got AGI ($50,436) and the $18,150 single aged standard deduction right, but left out the OBBBA $6,000 senior deduction, which made taxable income $32,286 instead of $26,287.11. It also ended the 10% bracket at $12,200 instead of the 2026 figure of $12,400." +us,scenario_000,federal_income_tax_before_refundable_credits,gemini-3-flash-preview,llm_error,taxable_income_or_deductions,False,"Assumed the TCJA sunset and applied a $5,300 personal exemption and a 15% second bracket, although OBBBA made the TCJA structure permanent. It also treated the employer insurance premiums as a deductible medical expense, and it never applied the $18,150 standard deduction plus the $6,000 senior deduction." +us,scenario_000,federal_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,taxable_income_or_deductions,False,"Stated taxable income of $37,990, which leaves out the $6,000 senior deduction. The $1,109 tax it reported does not even match that figure at 2026 single rates. The correct taxable income is $26,287.11 ($50,437.11 AGI minus $18,150 minus $6,000)." +us,scenario_000,federal_income_tax_before_refundable_credits,gemini-3.1-pro-preview,llm_error,taxable_income_or_deductions,False,"Applied pre-TCJA rules (itemized real estate taxes, a ~$5,400 personal exemption, and a 15% bracket) even though OBBBA kept the TCJA structure for 2026. The $18,150 single aged standard deduction plus the $6,000 senior deduction exceeds its $21,870 total and gives $26,287.11 taxed at 10%/12%." +us,scenario_000,federal_income_tax_before_refundable_credits,gemini-3.5-flash,llm_error,taxable_income_or_deductions,False,"Assumed the TCJA had reverted for 2026 and applied a personal exemption, itemized real estate taxes, and a 15% bracket. OBBBA made the standard deduction ($16,100 + $2,050 aged) permanent, added the $6,000 senior deduction, and kept the 12% bracket." +us,scenario_000,federal_income_tax_before_refundable_credits,gemini-3.5-flash-lite,llm_error,taxable_income_or_deductions,False,"Claimed income falls below the deductions, but AGI including $18,542.70 of taxable SS is $50,437.11, while deductions total only $24,150. That leaves $26,287.11 taxable." +us,scenario_000,federal_income_tax_before_refundable_credits,gemini-3.6-flash,llm_error,taxable_income_or_deductions,False,"Used the expired-TCJA framework of a personal exemption plus itemized real estate taxes. OBBBA has no personal exemption in 2026, and the $18,150 single aged standard deduction plus the $6,000 senior deduction applies, which gives $26,287.11 taxable." +us,scenario_000,federal_income_tax_before_refundable_credits,gemini-3.7-flash,llm_error,taxable_income_or_deductions,False,"Applied pre-TCJA law (a personal exemption, itemized real estate taxes, and a 15% bracket) instead of the OBBBA 2026 rules. Those rules use the $18,150 standard deduction plus the $6,000 senior deduction and 10%/12% brackets." +us,scenario_000,federal_income_tax_before_refundable_credits,gemini-3.8-flash,llm_error,taxable_income_or_deductions,False,"Got AGI right at $50,436, but used a $17,000 standard deduction instead of $18,150 and left out the OBBBA $6,000 senior deduction. That gave $33,436 taxable instead of $26,287.11." +us,scenario_000,federal_income_tax_before_refundable_credits,gemini-4-argon,llm_error,taxable_income_or_deductions,False,"Assumed the TCJA had expired and applied a $5,300 personal exemption and a 15% bracket. It also miscomputed taxable SS as $19,942 instead of $18,542.70 and counted employer premiums as medical expenses. It never applied the $18,150 standard deduction plus the $6,000 senior deduction." +us,scenario_000,federal_income_tax_before_refundable_credits,glm-5.2,llm_error,taxable_income_or_deductions,False,"Got single status and AGI ($50,436) right, but used an estimated $17,510 standard deduction instead of $18,150 and left out the OBBBA $6,000 senior deduction. That gave $32,926 taxable instead of $26,287.11." +us,scenario_000,federal_income_tax_before_refundable_credits,glm-5.3,llm_error,taxable_income_or_deductions,False,"Treated the $8,389 of employer insurance premiums as an itemized medical expense, which inflated itemized deductions to $21,076 and made itemizing look better. It also left out the $6,000 senior deduction. Without the premiums, itemized is $17,587.20, so the $18,150 standard deduction plus the $6,000 senior deduction applies." +us,scenario_000,federal_income_tax_before_refundable_credits,gpt-5.4-mini,llm_error,household_unit_or_filing_status,False,"Relied on a surviving-spouse rate structure that does not apply without a dependent child. It also asserted full offset, but single deductions of $24,150 against $50,437.11 of AGI leave $26,287.11 taxable." +us,scenario_000,federal_income_tax_before_refundable_credits,gpt-5.4-nano,llm_error,taxable_income_or_deductions,False,"Asserted the aged standard deduction wipes out all income. In fact $50,437.11 of AGI less $18,150 standard and $6,000 senior deductions leaves $26,287.11 taxable, which gives $2,906.45." +us,scenario_000,federal_income_tax_before_refundable_credits,gpt-5.5,llm_error,household_unit_or_filing_status,False,"Applied surviving-spouse/joint thresholds, which cut taxable SS to $11,542, and used a $33,850 joint standard deduction. A surviving spouse without a dependent child files single, which gives $18,542.70 of taxable SS and an $18,150 standard deduction." +us,scenario_000,federal_income_tax_before_refundable_credits,gpt-5.6-luna,llm_error,taxable_income_or_deductions,False,"Used the correct single-filer structure, but overstated taxable Social Security at about $18,592 instead of $18,542.70. That made taxable income $26,336 instead of $26,287.11 and the tax $2,912.34 instead of $2,906.45." +us,scenario_000,federal_income_tax_before_refundable_credits,gpt-5.6-terra,llm_error,household_unit_or_filing_status,False,"Used surviving-spouse (joint) status, with joint SS thresholds and the joint standard deduction, which left only about $3,590 taxable. Filing single gives $26,287.11 taxable." +us,scenario_000,federal_income_tax_before_refundable_credits,gpt-6-astra,llm_error,household_unit_or_filing_status,False,"Got AGI right at $50,436 but applied the $33,850 surviving-spouse/joint standard deduction instead of the $18,150 single aged deduction. That cut taxable income to $10,586 instead of $26,287.11." +us,scenario_000,federal_income_tax_before_refundable_credits,gpt-6-luna,llm_error,taxable_income_or_deductions,False,"Used the correct single structure, but carried taxable income of $26,336 instead of $26,287.11 because it overstated taxable Social Security by about $50. That produced $2,912 instead of $2,906.45." +us,scenario_000,federal_income_tax_before_refundable_credits,gpt-6.1-sol,llm_error,household_unit_or_filing_status,False,"Applied surviving-spouse joint thresholds, which gave $11,542 of taxable SS, and a $33,850 joint standard deduction. Filing single gives $18,542.70 of taxable SS and an $18,150 standard deduction." +us,scenario_000,federal_income_tax_before_refundable_credits,gpt-6.1-terra,llm_error,household_unit_or_filing_status,False,"Used surviving-spouse filing status, which brings in the ~$33,850 joint standard deduction and leaves $10,586 taxable. A filer without a dependent child files single, with an $18,150 standard deduction and $26,287.11 taxable." +us,scenario_000,federal_income_tax_before_refundable_credits,grok-4.3,llm_error,taxable_income_or_deductions,False,"Asserted senior deductions exceed taxable income, but the $18,150 standard deduction plus the $6,000 senior deduction against $50,437.11 of AGI leaves $26,287.11 taxable." +us,scenario_000,federal_income_tax_before_refundable_credits,grok-4.5,llm_error,taxable_income_or_deductions,False,"Assumed post-TCJA-sunset law with a $5,300 personal exemption and a 15% bracket, and left out the $6,000 senior deduction. It also applied the $23,200 joint 10% bracket under qualifying-widow status, although there is no dependent child, so the head files single with a 10% bracket ending at $12,400." +us,scenario_000,federal_income_tax_before_refundable_credits,grok-4.6,llm_error,taxable_income_or_deductions,False,"Assumed TCJA expired and used a personal exemption, itemized property taxes, and a 15% bracket. In 2026 there is no personal exemption, and the $18,150 standard deduction plus the $6,000 senior deduction gives $26,287.11 taxed at 10%/12%." +us,scenario_000,federal_income_tax_before_refundable_credits,grok-4.7,llm_error,thresholds_rates,False,"Got every step right except the bracket: it ended the 10% bracket at $12,200 instead of the 2026 single threshold of $12,400. Taxing that extra $200 at 12% added about $4 and produced $2,910 instead of $2,906.45." +us,scenario_000,federal_income_tax_before_refundable_credits,grok-build-0.1,llm_error,taxable_income_or_deductions,False,"Assumed the TCJA had sunset, applying a 15% bracket and an uncapped SALT deduction, and counted the $8,389 of employer premiums as a medical deduction. It also left out the $6,000 senior deduction. The correct path is the $18,150 standard deduction plus $6,000, which gives $26,287.11 taxable." +us,scenario_000,federal_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"Gave no answer or reasoning for federal_income_tax_before_refundable_credits, so there is no value to score." +us,scenario_000,federal_income_tax_before_refundable_credits,minimax-m3,llm_error,taxable_income_or_deductions,False,"Subtracted a $750 elderly credit and an inapplicable education credit to reach zero. The elderly credit is zero because nontaxable Social Security ($7,553) exceeds the $5,000 single base amount. No nonrefundable credits offset the $2,906.45 tax." +us,scenario_000,federal_income_tax_before_refundable_credits,muse-wonder,llm_error,taxable_income_or_deductions,False,"Got AGI ($50,436), the $18,150 standard deduction, and the 2026 brackets right, but left out the OBBBA $6,000 senior deduction for filers 65 and older. That left $32,286 taxable instead of $26,287.11." +us,scenario_000,federal_income_tax_before_refundable_credits,ox-alpha,llm_error,taxable_income_or_deductions,False,"Left half of Social Security out of provisional income ($37,472 instead of $50,520) and also dropped the $4,500 first-tier amount, so taxable SS came out at $2,951 instead of $18,542.70. That understated AGI at $34,845." +us,scenario_000,federal_income_tax_before_refundable_credits,qwen-3.7-max,llm_error,household_unit_or_filing_status,False,"Claimed no Social Security is taxable, but provisional income of $50,520 exceeds $34,000, so $18,542.70 is taxable. It also used a $31,150 QSS/joint standard deduction, although without a dependent child the head files single." +us,scenario_000,federal_income_tax_before_refundable_credits,qwen3.8-max,llm_error,taxable_income_or_deductions,False,"Asserted the single aged standard deduction eliminates taxable income. With $50,437.11 of AGI against $24,150 of standard and senior deductions, $26,287.11 is taxable." us,scenario_000,federal_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. us,scenario_000,head_medicaid_eligible,qwen3.8-max,llm_error,categorical_eligibility,False,"The model treated age 77 and an asserted income exclusion calculation as sufficient for Texas aged Medicaid without identifying or satisfying an aged eligibility pathway. The person qualifies through no Medicaid category and receives no SSI, so the claimed below-threshold aged eligibility does not apply." us,scenario_000,payroll_tax,gpt-5.4-nano,llm_error,payroll_tax_base,False,"The model correctly stated that no earned wages were reported and that payroll tax therefore equals zero, but then submitted $1,534 instead. Its numeric output contradicts its own payroll-tax-base analysis and the required final-value contract." @@ -153,56 +154,57 @@ us,scenario_004,state_income_tax_before_refundable_credits,gemini-3.1-flash-lite us,scenario_004,state_income_tax_before_refundable_credits,gemini-3.5-flash-lite,llm_error,taxable_income_or_deductions,False,"Its $3,212 implies about $64,000 of New York taxable income under the MFJ brackets — more than the household's entire $52,540 of gross receipts including Social Security — so it both taxed the $51,475 benefit and imputed unlisted wage earnings from the 40-hour work weeks that the prompt requires be treated as 0. The actual New York base is $1,065 of interest less partnership loss, fully offset by the ~$16,050 MFJ standard deduction, for $0 of tax." us,scenario_004,state_income_tax_before_refundable_credits,qwen-3.7-max,llm_error,taxable_income_or_deductions,False,"It wrote that New York does not tax Social Security yet built its base from $52,540 with the full $51,475 benefit included, never applying the federal provisional-income test ($26,803 against the $32,000 MFJ base) that makes the benefit 0% taxable and therefore leaves only $1,065 of federal AGI to flow to New York. Its arithmetic is also self-contradictory: $52,540 less its stated $16,850 standard deduction is $35,690, not the $18,426 it claimed, and $3,451.12 on $18,426 is an 18.7% effective rate against NY's 4%–4.5% brackets at that level (about $743). The correct result is $1,065 of NY AGI wiped out by the ~$16,050 standard deduction, giving $0." us,scenario_004,state_refundable_credits,claude-sonnet-5.5,llm_error,state_local_rule,False,"The model correctly found federal AGI under $5,000 and used the table amount of $90 plus $15 for the second exemption, but it counted the NY household credit (Tax Law §606(b)) as refundable. That credit is nonrefundable: it only offsets NY tax, which is zero here, and it never enters state_refundable_credits. None of NY's refundable credits apply (EITC, Empire State child credit, real property tax credit), so the answer is $0, not $105." -us,scenario_005,federal_income_tax_before_refundable_credits,claude-fable-5,reference_engine_defect,taxable_income_or_deductions,False,"Computed only regular tax ($100,206) and left out the $5,721.98 net investment income tax, which this output includes. It also disallowed the $2,164 IRA deduction and skipped the $1,070 non-itemizer charitable deduction. It then raised its own figure by about $600 with no basis." -us,scenario_005,federal_income_tax_before_refundable_credits,claude-fable-5.1,reference_engine_defect,taxable_income_or_deductions,False,"Added the $4,148 state refund to income and left out the $1,070 non-itemizer cash charitable deduction. It also excluded the full $46,308 of 401(k) deferrals instead of the $41,650 left after the combined Roth-plus-traditional $24,500 cap. Net result: taxable income of $504,054 instead of $503,494.75, about $179 too much tax." -us,scenario_005,federal_income_tax_before_refundable_credits,claude-haiku-4.5,reference_engine_defect,taxable_income_or_deductions,False,"Made up about $110,000 of mortgage interest from the $2.85M balance even though no interest was listed. Its final $249,914 is far above what the brackets produce on its own roughly $408k of taxable income. The correct path uses the standard deduction plus $1,070 of charity, giving $89,095.92 + $11,688 + $5,721.98." -us,scenario_005,federal_income_tax_before_refundable_credits,claude-haiku-5.5,reference_engine_defect,taxable_income_or_deductions,False,"Did not compute the liability and entered 0 as a placeholder. The required steps are bracket tax of $89,095.92 on $425,574.75 of ordinary taxable income, plus $11,688 on qualified dividends, plus $5,721.98 of NIIT." -us,scenario_005,federal_income_tax_before_refundable_credits,claude-opus-4.7,reference_engine_defect,taxable_income_or_deductions,False,"Explicitly left NIIT out of this line, although the output includes the $5,721.98 of 3.8% tax on net investment income. Its final $91,458 also drops its own $11,688 qualified-dividend tax, so it reports roughly the ordinary-bracket tax alone." -us,scenario_005,federal_income_tax_before_refundable_credits,claude-opus-4.8,reference_engine_defect,taxable_income_or_deductions,False,"Assumed mortgage interest on the balance with no interest listed and applied the old $10,000 SALT cap, reaching about $60,000 of itemized deductions instead of the $32,200 standard deduction plus $1,070. It taxed qualified dividends at 20% instead of 15%. Its stated parts (about $92,000 + $15,584) do not add up to the $154,430 it reported." -us,scenario_005,federal_income_tax_before_refundable_credits,claude-opus-5,reference_engine_defect,taxable_income_or_deductions,False,"Added its listed income items to an AGI of $604,318 when they total $538,418. It also made up about $60,000 of itemized deductions, including mortgage interest that was never listed. The reference uses an AGI of $536,764.50 and the standard deduction plus the $1,070 charitable deduction." -us,scenario_005,federal_income_tax_before_refundable_credits,claude-opus-5.5,reference_engine_defect,taxable_income_or_deductions,False,"Counted the $4,148 state refund as income, left out the $1,070 non-itemizer cash charitable deduction, and excluded the full $46,308 of 401(k) deferrals. Because of the combined $24,500 Roth-plus-traditional cap, only $41,650 qualifies. Taxable income came out at $504,054 instead of $503,494.75." -us,scenario_005,federal_income_tax_before_refundable_credits,claude-sonnet-4.6,reference_engine_defect,taxable_income_or_deductions,False,"Assumed the TCJA expired, so it used pre-TCJA brackets, the $10,000 SALT cap and restored 2% miscellaneous deductions, and it added $7,141 of AMT. Under OBBBA 2026 law, TCJA rates continue and the $140,200 AMT exemption has no AMT phase-out below $1,000,000. It also made up $52,500 of mortgage interest at an assumed 7% rate and did not net the $3,000 capital loss out of investment income for NIIT." -us,scenario_005,federal_income_tax_before_refundable_credits,claude-sonnet-5,reference_engine_defect,taxable_income_or_deductions,False,"Made up about $28,000 of mortgage interest when no interest was given and applied a $10,000 SALT cap, so it itemized $40,574 instead of taking the $32,200 standard deduction plus $1,070. It then rounded to $115,000 without running the brackets, overshooting what 2026 rates plus NIIT produce." -us,scenario_005,federal_income_tax_before_refundable_credits,claude-sonnet-5.5,reference_engine_defect,taxable_income_or_deductions,False,"Chose to itemize by counting $2.6k of charity alongside the phased-down SALT cap, ignoring OBBBA's 0.5%-of-AGI floor, which wipes out the $2,574 of gifts. The standard deduction plus the $1,070 non-itemizer charitable deduction ($33,270) is larger. It also included the $4,148 refund and disallowed the $2,164 IRA deduction." -us,scenario_005,federal_income_tax_before_refundable_credits,deepseek-v4-flash-0731,reference_engine_defect,taxable_income_or_deductions,False,"Used a $30,750 standard deduction instead of the 2026 OBBBA amount of $32,200 and left out the $1,070 non-itemizer charitable deduction. It included the $4,148 refund, denied the IRA deduction, and computed NIIT on $153,578 without subtracting the $3,000 capital loss (correct base: $150,578.34)." -us,scenario_005,federal_income_tax_before_refundable_credits,deepseek-v4-pro,reference_engine_defect,taxable_income_or_deductions,False,"Applied a $131,247 AMT. Under 2026 law, the $140,200 joint AMT exemption does not start phasing out until $1,000,000, so tentative minimum tax stays below regular tax and no AMT applies. It also itemized deductions large enough to cut taxable income to $465,449 instead of using the standard deduction." -us,scenario_005,federal_income_tax_before_refundable_credits,deepseek-v4-pro-0813,reference_engine_defect,taxable_income_or_deductions,False,"Applied the TCJA-sunset rules: the Pease limit on itemized deductions and an AMT that raised regular tax to $127,938. OBBBA made TCJA rates permanent, permanently repealed Pease, and keeps AMT off at this income. The correct tax is regular tax of $100,783.92 plus $5,721.98 of NIIT." -us,scenario_005,federal_income_tax_before_refundable_credits,deepseek-v4.1-flash,reference_engine_defect,taxable_income_or_deductions,False,"Taxed ordinary income at pre-TCJA 2026 brackets and itemized $63,507.64 instead of using OBBBA's TCJA-rate brackets and the $32,200 standard deduction plus $1,070. It computed NIIT on $153,578 without the $3,000 capital-loss offset." -us,scenario_005,federal_income_tax_before_refundable_credits,gemini-3-flash-preview,reference_engine_defect,taxable_income_or_deductions,False,"Assumed the TCJA expired: it claimed $10,400 of personal exemptions, uncapped SALT and mortgage interest on up to $1M of debt (none was listed), for $108,283 of itemized deductions. Under 2026 law, personal exemptions are zero and the standard deduction plus $1,070 applies. Its total lands near the reference only because the errors partly offset." -us,scenario_005,federal_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,reference_engine_defect,taxable_income_or_deductions,False,"Built an AGI of $460,936 that counts the tax-exempt pension while undercounting investment income. The correct AGI is $536,764.50. Its $110,996 figure does not follow from the standard deduction and 2026 brackets." -us,scenario_005,federal_income_tax_before_refundable_credits,gemini-3.1-pro-preview,reference_engine_defect,taxable_income_or_deductions,False,"Subtracted the $13,369 of employer-sponsored insurance premiums from wages to reach an AGI of $525,049, and it added AMT. Under 2026 law, no AMT applies below the $1,000,000 exemption phase-out start, and wages are reduced only by the capped 401(k) deferrals." -us,scenario_005,federal_income_tax_before_refundable_credits,gemini-3.5-flash,reference_engine_defect,taxable_income_or_deductions,False,"Assumed the TCJA expired, deducting uncapped state income and property taxes and using brackets that reach 33%. OBBBA keeps TCJA brackets and the phased-down SALT cap, so the standard deduction plus $1,070 and 32% top-bracket tax apply." -us,scenario_005,federal_income_tax_before_refundable_credits,gemini-3.5-flash-lite,reference_engine_defect,taxable_income_or_deductions,False,"Gave no derivation. Its $106,093 is $413 below the correct $89,095.92 + $11,688 + $5,721.98. That gap matches taxable income about $1,290 below $503,494.75 at the 32% marginal rate, such as from deducting the full $46,308 of 401(k) deferrals." -us,scenario_005,federal_income_tax_before_refundable_credits,gemini-3.6-flash,reference_engine_defect,taxable_income_or_deductions,False,"Subtracted employer insurance premiums from wages (AGI $525,049), claimed personal exemptions under assumed TCJA expiration, and taxed qualified dividends at 20%. Taxable income of $503,494.75 is below the 2026 joint 20% threshold of $613,700, so the dividends are taxed at 15%." -us,scenario_005,federal_income_tax_before_refundable_credits,gemini-3.7-flash,reference_engine_defect,taxable_income_or_deductions,False,"Subtracted the health insurance premiums from wages and itemized deductions that include mortgage interest, although none was listed, using TCJA-expiration rules. This understated taxable income well below the correct $503,494.75 and produced only $88,392." -us,scenario_005,federal_income_tax_before_refundable_credits,gemini-3.8-flash,reference_engine_defect,taxable_income_or_deductions,False,"Itemized under TCJA-sunset rules, deducting state income tax beyond the SALT cap and 2% miscellaneous employee expenses, then rounded to $105,000. OBBBA permanently suspends miscellaneous itemized deductions and keeps the SALT cap, so the $32,200 standard deduction plus $1,070 applies." -us,scenario_005,federal_income_tax_before_refundable_credits,gemini-4-argon,reference_engine_defect,taxable_income_or_deductions,False,"Applied post-TCJA sunset rules for 2026 and included the $4,148 state refund. Under OBBBA, TCJA rates and the $32,200 standard deduction continue, which gives $100,783.92 of regular tax plus $5,721.98 of NIIT." -us,scenario_005,federal_income_tax_before_refundable_credits,glm-5.2,reference_engine_defect,taxable_income_or_deductions,False,"Used 2025 brackets and a $30,000 standard deduction instead of the 2026 $32,200 plus the $1,070 non-itemizer charitable deduction. It also left out the $5,721.98 NIIT entirely." -us,scenario_005,federal_income_tax_before_refundable_credits,glm-5.3,reference_engine_defect,taxable_income_or_deductions,False,"Claimed the full $2,000 non-itemizer charitable deduction, although only the $1,070 of cash gifts qualifies. It denied the $2,164 IRA deduction and excluded the full $46,308 of 401(k) deferrals instead of the $41,650 allowed under the combined cap. It also computed NIIT on $153,578 without the $3,000 capital-loss offset." -us,scenario_005,federal_income_tax_before_refundable_credits,gpt-5.4-mini,reference_engine_defect,taxable_income_or_deductions,False,"Reported $21,735, a small fraction of the correct amount. Bracket tax on $425,574.75 of ordinary taxable income alone is $89,095.92, before the $11,688 dividend tax and the $5,721.98 NIIT." -us,scenario_005,federal_income_tax_before_refundable_credits,gpt-5.4-nano,reference_engine_defect,taxable_income_or_deductions,False,"Reported $75,657, well below even the regular tax of $100,783.92. That is consistent with underapplying the 24%/32% brackets and omitting the $5,721.98 NIIT." -us,scenario_005,federal_income_tax_before_refundable_credits,gpt-5.5,reference_engine_defect,taxable_income_or_deductions,False,"Counted the $4,148 state refund, denied the $2,164 IRA deduction, and excluded the full $46,308 of 401(k) deferrals instead of the $41,650 allowed under the combined cap. That gave taxable income of $505,148 instead of $503,494.75, $529 too much tax at 32%." -us,scenario_005,federal_income_tax_before_refundable_credits,gpt-5.6-luna,reference_engine_defect,taxable_income_or_deductions,False,"Reported $104,535, $1,971 below the correct total. That matches taxable income about $6,160 under $503,494.75 at the 32% rate, or a slightly low NIIT, for example from excluding the full $46,308 of 401(k) deferrals and computing other deductions differently." -us,scenario_005,federal_income_tax_before_refundable_credits,gpt-5.6-sol,reference_engine_defect,taxable_income_or_deductions,False,"Included the $4,148 state refund in taxable income and itemized instead of taking the $32,200 standard deduction plus the $1,070 non-itemizer charitable deduction. This overstated taxable income by about $2,000, which accounts for the $632 overage." -us,scenario_005,federal_income_tax_before_refundable_credits,gpt-5.6-terra,reference_engine_defect,taxable_income_or_deductions,False,"Its $107,377 matches taxable income of $506,218. That figure includes the $4,148 refund, denies the $2,164 IRA deduction, omits the $1,070 non-itemizer charitable deduction and excludes the full $46,308 of 401(k) deferrals. The correct taxable income is $503,494.75." -us,scenario_005,federal_income_tax_before_refundable_credits,gpt-6-astra,reference_engine_defect,taxable_income_or_deductions,False,"Treated the $13,369 of employer-sponsored insurance premiums as pretax wage reductions, cutting AGI to $525,049 instead of $536,764.50. It then itemized $36,959.30 instead of taking the $32,200 standard deduction plus $1,070." -us,scenario_005,federal_income_tax_before_refundable_credits,gpt-6-luna,reference_engine_defect,taxable_income_or_deductions,False,"Included the $4,148 state refund, used the standard deduction alone without the $1,070 non-itemizer cash charitable deduction, and did not take the $2,164 IRA deduction. This overstated taxable income above $503,494.75." -us,scenario_005,federal_income_tax_before_refundable_credits,gpt-6-sol,reference_engine_defect,taxable_income_or_deductions,False,"Subtracted the $13,369 of employer insurance premiums from wages (AGI $525,049) and itemized a phased-down SALT deduction. The correct AGI is $536,764.50, with the $32,200 standard deduction plus $1,070 charity, giving taxable income of $503,494.75." -us,scenario_005,federal_income_tax_before_refundable_credits,gpt-6.1-sol,reference_engine_defect,taxable_income_or_deductions,False,"Subtracted the $13,369 of pretax insurance premiums from wages to reach an AGI of $525,049, which understates income by about $11,700. It also itemized $34,385.30 instead of using the $32,200 standard deduction plus the $1,070 non-itemizer charitable deduction." -us,scenario_005,federal_income_tax_before_refundable_credits,grok-4.3,reference_engine_defect,taxable_income_or_deductions,False,"Invoked a qualified-business-income deduction and mortgage interest, though the household has no business income and no listed interest, and reported $112,450, about $5,944 too high. The correct figure is $89,095.92 + $11,688 + $5,721.98 on $503,494.75 of taxable income." -us,scenario_005,federal_income_tax_before_refundable_credits,grok-4.5,reference_engine_defect,taxable_income_or_deductions,False,"Applied TCJA-sunset rules: Pease, personal exemptions, miscellaneous itemized deductions and a $125,199 tentative AMT. Under 2026 law, the AMT exemption phase-out begins at $1,000,000, so no AMT applies and tax is regular tax plus $5,721.98 of NIIT." -us,scenario_005,federal_income_tax_before_refundable_credits,grok-4.6,reference_engine_defect,taxable_income_or_deductions,False,"Applied sunset-era Pease ($59,573 of itemized deductions) and added a $25,486 AMT on top of regular tax. OBBBA keeps miscellaneous deductions suspended, and the $1,000,000 AMT phase-out start means no AMT at this income." -us,scenario_005,federal_income_tax_before_refundable_credits,grok-4.7,reference_engine_defect,taxable_income_or_deductions,False,"Used the 2025 $31,500 standard deduction instead of the 2026 $32,200 and left out the $1,070 non-itemizer charitable deduction. It also included the $4,148 refund and denied the $2,164 IRA deduction, putting taxable income at $506,918 instead of $503,494.75." -us,scenario_005,federal_income_tax_before_refundable_credits,grok-build-0.1,reference_engine_defect,taxable_income_or_deductions,False,"Subtracted employer insurance premiums from wages and claimed 2% miscellaneous deductions. It also charged $106,958 on $423,928 of ordinary income, while 2026 joint brackets (24% up to $403,550, then 32%) give about $88,569 on that amount." -us,scenario_005,federal_income_tax_before_refundable_credits,inkling,reference_engine_defect,taxable_income_or_deductions,False,"Used TCJA-sunset rules (uncapped SALT of about $64,011, miscellaneous deductions, Pease) and added $18,221 of AMT. It also subtracted pretax health premiums from wages. Under 2026 law, the standard deduction plus $1,070 applies and no AMT is due." -us,scenario_005,federal_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"Returned no value or explanation for this output, so nothing could be scored." -us,scenario_005,federal_income_tax_before_refundable_credits,kimi-k3,reference_engine_defect,taxable_income_or_deductions,False,"Included the $4,148 state refund, denied the $2,164 IRA deduction, and used the $32,200 standard deduction without the $1,070 non-itemizer cash charitable deduction. Even after it excluded the full $46,308 of 401(k) deferrals, taxable income was $506,218 instead of $503,494.75." -us,scenario_005,federal_income_tax_before_refundable_credits,minimax-m3,reference_engine_defect,taxable_income_or_deductions,False,"Claimed that deductions, including made-up mortgage interest and suspended employee business expenses, wipe out all tax. Taxable income is $503,494.75 after the standard deduction and produces over $100,000 of tax." -us,scenario_005,federal_income_tax_before_refundable_credits,muse-spark-1.3,reference_engine_defect,taxable_income_or_deductions,False,"Computed only regular tax on $506,218 of taxable income and left out the $5,721.98 NIIT, which this output includes. It also included the $4,148 refund and missed the $1,070 non-itemizer charitable deduction." -us,scenario_005,federal_income_tax_before_refundable_credits,muse-wonder,reference_engine_defect,taxable_income_or_deductions,False,"Subtracted the employer insurance premiums from wages, giving an AGI near $525,000 instead of $536,764.50. That understated taxable income and the ordinary-bracket tax." -us,scenario_005,federal_income_tax_before_refundable_credits,ox-alpha,reference_engine_defect,taxable_income_or_deductions,False,"Computed net investment income as $142,667 instead of $150,578.34 (interest plus dividends minus the $3,000 capital loss), understating NIIT. It also included the $4,148 refund, denied the IRA deduction and omitted the $1,070 charitable deduction, putting taxable income at $506,218." -us,scenario_005,federal_income_tax_before_refundable_credits,qwen-3.7-max,reference_engine_defect,taxable_income_or_deductions,False,"Netted the $10,911 capital loss against qualified dividends and deducted it in full in AGI, instead of limiting it to $3,000 and taxing all $77,920 of dividends at 15%. It also made up $43,118 of mortgage interest, applied a $10,000 SALT cap, used wrong bracket thresholds, and left out NIIT." -us,scenario_005,federal_income_tax_before_refundable_credits,qwen3.8-max,reference_engine_defect,taxable_income_or_deductions,False,"Applied the $15,700 single-filer standard deduction to a married-filing-jointly return instead of $32,200 plus the $1,070 charitable deduction. It added an AMT that does not apply and left out the $5,721.98 NIIT." +us,scenario_005,federal_income_tax_before_refundable_credits,claude-fable-5,reference_engine_defect,taxable_income_or_deductions,False,"Left out the $5,722 NIIT included in the frozen reference; the record leaves its inclusion in this output unresolved. Its own regular-tax build reached $100,206 before an unexplained bump to $100,819. Its $46,308 traditional 401(k) deduction differs from the frozen pro rata $41,650 allocation, whose treatment remains unresolved. It skipped the $1,070 non-itemizer cash charitable deduction and ended the 22% bracket at $211,100 instead of $211,400." +us,scenario_005,federal_income_tax_before_refundable_credits,claude-fable-5.1,reference_engine_defect,taxable_income_or_deductions,False,"Its $504,054 taxable income is $559 above the frozen reference's $503,494.75, accounting for a $179 tax difference at 32%. It omitted the $1,070 non-itemizer cash charitable deduction. Its refund inclusion and $46,308 traditional 401(k) deduction differ from the frozen refund exclusion and pro rata $41,650 allocation; those treatments remain unresolved. Both the model and the frozen reference deduct IRA contributions that the recorded correction disallows under 219(g)." +us,scenario_005,federal_income_tax_before_refundable_credits,claude-haiku-4.5,reference_engine_defect,taxable_income_or_deductions,False,"Made up about $110,000 of mortgage interest from the $2.85M balance even though no interest is listed. It then reported $249,914, which no bracket calculation on its own ~$408k taxable income produces. The frozen reference uses the $32,200 standard deduction plus $1,070 charitable, $503,495 of taxable income, and $89,096 ordinary tax + $11,688 qualified-dividend tax + $5,722 NIIT. These figures include a defective $2,164 IRA deduction and remain excluded from scoring." +us,scenario_005,federal_income_tax_before_refundable_credits,claude-haiku-5.5,reference_engine_defect,taxable_income_or_deductions,False,"Explicitly skipped the calculation and entered 0 as a placeholder, while the frozen reference reports $503,495 of taxable income and $89,095.92 of ordinary-bracket tax + $11,688 of qualified-dividend tax + $5,721.98 of NIIT. These figures include a defective IRA deduction and remain excluded from scoring." +us,scenario_005,federal_income_tax_before_refundable_credits,claude-opus-4.7,reference_engine_defect,taxable_income_or_deductions,False,"Its own working totals $102,907 of regular tax, but it submitted $91,458, which is about its ordinary-bracket tax alone, so it dropped the $11,688 qualified-dividend tax. It also deliberately left out the $5,722 NIIT included in the frozen reference ('NIIT not part of this line'); inclusion in this output remains unresolved. It used outdated bracket thresholds (24% to ~$396,000) and a $31,500 standard deduction. Its inclusion of the $4,148 refund differs from the frozen calculation, but refund taxation remains unresolved." +us,scenario_005,federal_income_tax_before_refundable_credits,claude-opus-4.8,reference_engine_defect,taxable_income_or_deductions,False,"Imputed tens of thousands in mortgage interest from the $2.85M balance (no interest is listed) and applied a $10,000 SALT cap to build ~$60,000 of itemized deductions instead of the $32,200 standard + $1,070 charitable. It taxed qualified dividends at 20% even though taxable income is below the $613,700 threshold where 20% starts. Its stated pieces (~$92,000 + $15,584) don't add up to $154,430." +us,scenario_005,federal_income_tax_before_refundable_credits,claude-opus-5,reference_engine_defect,taxable_income_or_deductions,False,"Added its own AGI components wrong: they sum to $538,418, not the $604,318 it reported. It then imputed mortgage interest that isn't listed and taxed qualified dividends at an invented 18.8% blended rate. The frozen reference uses $536,764 AGI minus $33,270 of deductions, giving $503,495 of taxable income and $106,506 including NIIT. Its AGI includes a defective $2,164 IRA deduction, and the output remains excluded from scoring." +us,scenario_005,federal_income_tax_before_refundable_credits,claude-opus-5.5,reference_engine_defect,taxable_income_or_deductions,False,"Its $504,054 taxable income is $559 above the frozen reference's $503,494.75, accounting for a $179 tax difference at 32%. It omitted the $1,070 non-itemizer cash charitable deduction. Its refund inclusion and $46,308 traditional 401(k) deduction differ from the frozen refund exclusion and pro rata $41,650 allocation; those treatments remain unresolved. Both the model and the frozen reference deduct IRA contributions that the recorded correction disallows under 219(g)." +us,scenario_005,federal_income_tax_before_refundable_credits,claude-sonnet-4.6,reference_engine_defect,taxable_income_or_deductions,False,"Assumed the TCJA expires in 2026. It used inflated 2017 brackets (15/25/28/33%), restored 2%-floor miscellaneous deductions for the $13,848 of employee expenses, applied a $10,000 SALT cap, and computed $7,141 of AMT. Under OBBBA the TCJA brackets and the $32,200 standard deduction are permanent, and no AMT is due. It also invented $52,500 of mortgage interest from an assumed 7% rate, and computed NIIT on $153,578 without the $3,000 capital-loss offset." +us,scenario_005,federal_income_tax_before_refundable_credits,claude-sonnet-5,reference_engine_defect,taxable_income_or_deductions,False,"Itemized $40,574, including about $28,000 of mortgage interest it made up and a $10,000 SALT cap, instead of using the $32,200 standard + $1,070 charitable deduction. Its $115,000 isn't backed by any bracket calculation: its own $497,844 of taxable income produces about $99,000 before NIIT." +us,scenario_005,federal_income_tax_before_refundable_credits,claude-sonnet-5.5,reference_engine_defect,taxable_income_or_deductions,False,"Chose to itemize (≈$31.9k phased-down SALT + $2.6k charity), missing that OBBBA's 0.5%-of-AGI floor wipes out the $2,574 of itemized gifts. That leaves itemizing below PolicyEngine's $33,270 ($32,200 standard deduction + $1,070 non-itemizer cash charitable deduction). Its refund inclusion and $46,308 traditional 401(k) deduction differ from the frozen refund exclusion and pro rata $41,650 allocation; those treatments remain unresolved. Omitting the IRA deduction agrees with the recorded correction under 219(g). Its taxable income is about $450 above the excluded frozen figure." +us,scenario_005,federal_income_tax_before_refundable_credits,deepseek-v4-flash-0731,reference_engine_defect,taxable_income_or_deductions,False,"Used a $30,750 standard deduction instead of 2026's $32,200 and omitted the $1,070 non-itemizer charitable deduction. Its $507,668 taxable income is above the excluded frozen reference's $503,494.75, which includes a defective $2,164 IRA deduction. Refund taxation and the allocation of excess 401(k) deferrals remain unresolved. Its brackets produced $92,234 where the 2026 schedule gives about $90,431 on the same ordinary income, and it computed NIIT on $153,578 without the $3,000 capital-loss offset ($5,836 instead of $5,722)." +us,scenario_005,federal_income_tax_before_refundable_credits,deepseek-v4-pro,reference_engine_defect,taxable_income_or_deductions,False,"Imposed an AMT of $131,247. Under OBBBA's 2026 AMT parameters ($140,200 MFJ exemption, phase-out starting at $1,000,000), tentative minimum tax is about $96,000, well below regular tax, so no AMT applies. Its $465,449 of taxable income also reflects ~$73k of itemized deductions instead of the $33,270 standard + charitable deduction, and its $5,836 NIIT ignores the $3,000 capital-loss offset." +us,scenario_005,federal_income_tax_before_refundable_credits,deepseek-v4-pro-0813,reference_engine_defect,taxable_income_or_deductions,False,"Applied TCJA-sunset rules: itemized deductions with a Pease reduction ($59,513), then an AMT that raised regular tax to $127,938. Under 2026 OBBBA law Pease is repealed and AMT doesn't bind at this income, and PolicyEngine uses the $32,200 standard + $1,070 charitable deduction. Its inclusion of the $4,148 refund differs from the frozen calculation; refund taxation remains unresolved. It computed NIIT on $153,578 without the $3,000 capital-loss offset." +us,scenario_005,federal_income_tax_before_refundable_credits,deepseek-v4.1-flash,reference_engine_defect,taxable_income_or_deductions,False,"Taxed $396,990 of ordinary income on pre-TCJA 2026 brackets after $63,508 of itemized deductions. PolicyEngine applies OBBBA's permanent TCJA brackets (24% up to $403,550, then 32%) and the $32,200 standard + $1,070 charitable deduction. The frozen reference's $503,495 taxable income includes a defective $2,164 IRA deduction and remains excluded from scoring. It also put NIIT at $5,836 by ignoring the $3,000 capital-loss offset." +us,scenario_005,federal_income_tax_before_refundable_credits,gemini-3-flash-preview,reference_engine_defect,taxable_income_or_deductions,False,"Assumed TCJA expiration: it itemized $108,283 with uncapped SALT and mortgage interest on a $1M balance (no interest is listed), and took $10,400 of personal exemptions, producing $88,016 of ordinary tax. Under OBBBA there are no personal exemptions, and the household uses the $32,200 standard + $1,070 charitable deduction. The frozen reference's $503,495 taxable income and $89,095.92 ordinary tax include a defective $2,164 IRA deduction. Its $11,688 QD tax and $5,722 NIIT match the frozen components; the output remains excluded." +us,scenario_005,federal_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,reference_engine_defect,taxable_income_or_deductions,False,"Built a $460,936 AGI that includes the $70,000 tax-exempt pension, which is excluded from gross income, and gave no traceable bracket calculation. The frozen reference's AGI is $536,764 and its taxable income is $503,495 after $33,270 of deductions, producing $89,096 + $11,688 QD tax + $5,722 NIIT. These figures include a defective $2,164 IRA deduction and remain excluded from scoring." +us,scenario_005,federal_income_tax_before_refundable_credits,gemini-3.1-pro-preview,reference_engine_defect,taxable_income_or_deductions,False,"Subtracted the $13,369 of employer-sponsored insurance premiums from wages (AGI $525,049). PolicyEngine's wage income is $430,000 minus $41,650 of 401(k) deferrals = $388,350, with no premium exclusion. It then added an AMT that doesn't apply under 2026 OBBBA parameters ($140,200 exemption, $1,000,000 phase-out start), pushing the total far above $106,506." +us,scenario_005,federal_income_tax_before_refundable_credits,gemini-3.5-flash,reference_engine_defect,taxable_income_or_deductions,False,"Assumed TCJA expiration: it deducted uncapped SALT, including state income tax, and used pre-TCJA brackets up to 33%. PolicyEngine applies OBBBA's permanent TCJA brackets with the $32,200 standard + $1,070 non-itemizer charitable deduction. The frozen reference's $503,495 taxable income, $89,096 ordinary tax, $11,688 QD tax and $5,722 NIIT include a defective $2,164 IRA deduction and remain excluded from scoring." +us,scenario_005,federal_income_tax_before_refundable_credits,gemini-3.5-flash-lite,reference_engine_defect,taxable_income_or_deductions,False,"Gave no derivation. Its $106,093 is $413 below the frozen reference's $89,095.92 ordinary tax + $11,688 QD tax + $5,721.98 NIIT, consistent with deductions about $1,290 above the frozen calculation at a 32% marginal rate. The frozen calculation includes a defective IRA deduction and remains excluded from scoring." +us,scenario_005,federal_income_tax_before_refundable_credits,gemini-3.6-flash,reference_engine_defect,taxable_income_or_deductions,False,"Subtracted the $13,369 of ESI premiums from wages (AGI $525,049), which PolicyEngine does not do, and took TCJA-sunset personal exemptions on top of itemized deductions, both of which understate taxable income. It also taxed qualified dividends at 20% even though taxable income is below the $613,700 threshold where 20% starts." +us,scenario_005,federal_income_tax_before_refundable_credits,gemini-3.7-flash,reference_engine_defect,taxable_income_or_deductions,False,"Applied TCJA-expiration brackets, treated health insurance premiums as pre-tax wage reductions, and itemized with mortgage interest that isn't listed, producing a result below the frozen reference. The frozen calculation applies ordinary brackets to about $425,575 after removing $77,920 of qualified dividends from taxable income, producing $89,096 of ordinary tax plus $11,688 QD tax and $5,722 NIIT. It includes a defective IRA deduction and remains excluded from scoring." +us,scenario_005,federal_income_tax_before_refundable_credits,gemini-3.8-flash,reference_engine_defect,taxable_income_or_deductions,False,"Assumed TCJA sunset: it itemized state income and real estate taxes plus 2%-floor miscellaneous deductions for the $13,848 of employee expenses, which OBBBA permanently disallows. PolicyEngine uses the $32,200 standard + $1,070 charitable deduction. Its rounded $105,000 differs from the frozen reference's $89,095.92 + $11,688 + $5,721.98. The frozen calculation includes a defective IRA deduction and remains excluded from scoring." +us,scenario_005,federal_income_tax_before_refundable_credits,gemini-4-argon,reference_engine_defect,taxable_income_or_deductions,False,"Applied post-TCJA-sunset 2026 rules instead of OBBBA's permanent TCJA brackets (24% to $403,550, then 32%) and the $32,200 standard + $1,070 charitable deduction. The frozen reference's $503,495 taxable income yields $106,506 including the $5,722 NIIT. These figures include a defective IRA deduction and remain excluded from scoring." +us,scenario_005,federal_income_tax_before_refundable_credits,glm-5.2,reference_engine_defect,taxable_income_or_deductions,False,"Left out the 3.8% NIIT ($5,722 on $150,578 of net investment income) included in the frozen reference; its inclusion in this output remains unresolved. It used a $30,000 standard deduction and 2025 brackets instead of 2026's $32,200 deduction and $211,400 22% ceiling, and omitted the $1,070 charitable deduction. Its inclusion of the $4,148 refund and full $46,308 traditional 401(k) deduction differ from the frozen calculation; those treatments remain unresolved." +us,scenario_005,federal_income_tax_before_refundable_credits,glm-5.3,reference_engine_defect,taxable_income_or_deductions,False,"Took a $2,000 non-itemizer charitable deduction, but OBBBA's §170(p) deduction covers only cash gifts, which total $1,070 here. Its $46,308 traditional 401(k) deduction differs from the frozen pro rata $41,650 allocation, whose treatment remains unresolved. Omitting the IRA deduction agrees with the recorded correction under 219(g). Its $500,070 taxable income is below the excluded frozen reference's $503,494.75, which includes the defective IRA deduction. It computed NIIT on $153,578 without the $3,000 capital-loss offset." +us,scenario_005,federal_income_tax_before_refundable_credits,gpt-5.4-mini,reference_engine_defect,taxable_income_or_deductions,False,"Reported $21,735 with no traceable calculation, about one-fifth of the frozen reference. The frozen calculation applies ordinary brackets to about $425,575 after removing $77,920 of qualified dividends from taxable income, producing $89,096 ordinary tax plus $11,688 QD tax and $5,722 NIIT. It includes a defective IRA deduction and remains excluded from scoring." +us,scenario_005,federal_income_tax_before_refundable_credits,gpt-5.4-nano,reference_engine_defect,taxable_income_or_deductions,False,"Cited itemized and medical deductions, but medical expenses fall far below the 7.5%-of-AGI floor, and the $32,200 standard + $1,070 charitable deduction beats itemizing. Its $75,657 is below the frozen reference's $89,096 ordinary-tax component, computed on about $425,575 after removing qualified dividends from taxable income. The frozen calculation includes a defective IRA deduction and remains excluded from scoring." +us,scenario_005,federal_income_tax_before_refundable_credits,gpt-5.5,reference_engine_defect,taxable_income_or_deductions,False,"Its deductions ($32,200 + $1,070) and NIIT ($5,722) match the frozen components. Its $538,418 AGI is $1,653 above the frozen reference's $536,764.52. Omitting the IRA deduction agrees with the recorded correction under 219(g). Its refund inclusion and $46,308 traditional 401(k) deduction differ from the frozen refund exclusion and pro rata $41,650 allocation; those treatments remain unresolved. Its tax is $529 above the excluded frozen value." +us,scenario_005,federal_income_tax_before_refundable_credits,gpt-5.6-luna,reference_engine_defect,taxable_income_or_deductions,False,"Gave no figures. Its $104,535 is $1,971 below the excluded frozen reference of $106,505.90, consistent with taxable income about $6,160 below the frozen $503,494.75 at a 32% marginal rate. The frozen calculation includes a defective IRA deduction." +us,scenario_005,federal_income_tax_before_refundable_credits,gpt-5.6-sol,reference_engine_defect,taxable_income_or_deductions,False,"Included the $4,148 refund and itemized, differing from the frozen refund exclusion and $32,200 standard + $1,070 charitable deduction; refund taxation remains unresolved. PolicyEngine's SALT-cap phase-down and 0.5% AGI floor on itemized charity keep itemizing below those deductions. Its tax is $632 above the excluded frozen reference, whose taxable income includes a defective IRA deduction." +us,scenario_005,federal_income_tax_before_refundable_credits,gpt-5.6-terra,reference_engine_defect,taxable_income_or_deductions,False,"Took only the $32,200 standard deduction and omitted the $1,070 OBBBA non-itemizer cash charitable deduction. Its figure is consistent with $506,218 taxable income, $2,723 above the frozen reference's $503,494.75, and $871 more tax at 32%. Its inferred refund inclusion and $46,308 traditional 401(k) deduction differ from the frozen calculation; those treatments remain unresolved. Omitting the IRA deduction agrees with the recorded correction under 219(g), and the frozen value remains excluded." +us,scenario_005,federal_income_tax_before_refundable_credits,gpt-6-astra,reference_engine_defect,taxable_income_or_deductions,False,"Subtracted the $13,369 of employer-sponsored insurance premiums from wages (AGI $525,049), but PolicyEngine's wage income is $388,350 with no premium exclusion. It then itemized $36,959 instead of using the $33,270 standard + charitable deduction. Its taxable income is about $15,400 below the frozen reference's $503,494.75, accounting for a tax difference of about $4,930 at 32%. The frozen taxable income includes a defective IRA deduction, and the output remains excluded." +us,scenario_005,federal_income_tax_before_refundable_credits,gpt-6-luna,reference_engine_defect,taxable_income_or_deductions,False,"Included the $4,148 refund, which differs from the frozen refund exclusion under a refund treatment the record leaves unresolved, and described using the standard deduction without specifying its amount or treatment of the non-itemizer charitable deduction. Its tax is $571 above the excluded frozen reference, whose $503,494.75 taxable income includes a defective $2,164 IRA deduction." +us,scenario_005,federal_income_tax_before_refundable_credits,gpt-6-sol,reference_engine_defect,taxable_income_or_deductions,False,"Reduced wages by the $13,369 of ESI premiums (AGI $525,049), which PolicyEngine does not do, and itemized a phased-down SALT deduction instead of the $32,200 standard + $1,070 charitable deduction. Its tax is about $4,106 below the frozen reference, consistent with taxable income about $12,830 below the frozen $503,494.75 at a 32% marginal rate. The frozen taxable income includes a defective IRA deduction, and the output remains excluded." +us,scenario_005,federal_income_tax_before_refundable_credits,gpt-6.1-sol,reference_engine_defect,taxable_income_or_deductions,False,"Reduced wages by the $13,369 of ESI premiums (AGI $525,049), which PolicyEngine does not do, and itemized $34,385.30 instead of using the $33,270 standard + charitable deduction. That gives $490,664 of taxable income, about $12,831 below the frozen reference's $503,494.75, accounting for a tax difference of $4,106 at 32%. The frozen taxable income includes a defective IRA deduction, and the output remains excluded." +us,scenario_005,federal_income_tax_before_refundable_credits,gpt-6.1-terra,reference_engine_defect,taxable_income_or_deductions,False,"Itemized instead of using the $32,200 standard + $1,070 non-itemizer charitable deduction, and gave no traceable figures. Its answer is $1,094 below the frozen reference, consistent with deductions about $3,420 above the frozen calculation at a 32% marginal rate. The frozen $503,494.75 taxable income includes a defective IRA deduction, and the output remains excluded." +us,scenario_005,federal_income_tax_before_refundable_credits,grok-4.3,reference_engine_defect,taxable_income_or_deductions,False,"Cited a QBI deduction even though the household has no business income, and gave no traceable calculation. Its $112,450 is $5,944 above the frozen reference's $89,095.92 + $11,688 + $5,721.98. The frozen calculation includes a defective IRA deduction and remains excluded from scoring." +us,scenario_005,federal_income_tax_before_refundable_credits,grok-4.5,reference_engine_defect,taxable_income_or_deductions,False,"Applied TCJA-sunset rules (Pease, personal exemptions, 2% miscellaneous deductions) and then a $125,199 tentative AMT. Under 2026 OBBBA law none of those deduction rules apply, and AMT doesn't bind with the $140,200 MFJ exemption and $1,000,000 phase-out start. The frozen reference reports regular tax of $100,784 plus $5,722 NIIT. It includes a defective IRA deduction and remains excluded from scoring." +us,scenario_005,federal_income_tax_before_refundable_credits,grok-4.6,reference_engine_defect,taxable_income_or_deductions,False,"Applied TCJA-sunset rules: itemized deductions after Pease ($59,573) and a $25,486 AMT driven by SALT and miscellaneous add-backs. Under 2026 OBBBA law Pease and miscellaneous deductions are repealed, the $32,200 standard + $1,070 charitable deduction applies, and no AMT is due." +us,scenario_005,federal_income_tax_before_refundable_credits,grok-4.7,reference_engine_defect,taxable_income_or_deductions,False,"Used the 2025 $31,500 standard deduction instead of 2026's $32,200 and omitted the $1,070 non-itemizer cash charitable deduction. Its $506,918 taxable income is above the excluded frozen reference's $503,494.75. Its refund inclusion and $46,308 traditional 401(k) deduction differ from the frozen calculation; those treatments remain unresolved. Omitting the IRA deduction agrees with the recorded correction under 219(g). Its $90,121 of ordinary tax is also about $70 off the 2026 schedule." +us,scenario_005,federal_income_tax_before_refundable_credits,grok-build-0.1,reference_engine_defect,taxable_income_or_deductions,False,"Charged $106,958 of tax on $423,928 of ordinary income, where 2026 MFJ brackets give about $88,569. It also subtracted the $13,369 of ESI premiums from wages, claimed 2%-floor miscellaneous deductions that are permanently repealed, and computed NIIT on $153,578 without the $3,000 capital-loss offset." +us,scenario_005,federal_income_tax_before_refundable_credits,inkling,reference_engine_defect,taxable_income_or_deductions,False,"Assumed TCJA sunset: uncapped SALT (~$64,011), Pease, miscellaneous deductions, and an $18,221 AMT. It also subtracted ESI premiums from wages. PolicyEngine uses the $32,200 standard + $1,070 charitable deduction, and no AMT applies. The frozen reference's $536,764 AGI includes a defective IRA deduction and remains excluded from scoring." +us,scenario_005,federal_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"Returned no value and no explanation for federal_income_tax_before_refundable_credits, so there was no answer to score against the $106,505.90 reference." +us,scenario_005,federal_income_tax_before_refundable_credits,kimi-k3,reference_engine_defect,taxable_income_or_deductions,False,"Correctly chose the $32,200 standard deduction over itemizing, but left out the $1,070 non-itemizer cash charitable deduction. Its $506,218 taxable income is above the excluded frozen reference's $503,494.75, accounting for a tax difference of about $871 at 32%. Its refund inclusion and $46,308 traditional 401(k) deduction differ from the frozen calculation; those treatments remain unresolved. Omitting the IRA deduction agrees with the recorded correction under 219(g)." +us,scenario_005,federal_income_tax_before_refundable_credits,minimax-m3,reference_engine_defect,taxable_income_or_deductions,False,"Claimed deductions wipe out all tax, relying on invented mortgage interest on the $2.85M balance (no interest is listed) and on unreimbursed employee expenses that are not deductible. The frozen reference reports $503,495 of taxable income after the $32,200 standard + $1,070 charitable deduction, producing $106,505.90. These figures include a defective IRA deduction and remain excluded from scoring." +us,scenario_005,federal_income_tax_before_refundable_credits,muse-spark-1.3,reference_engine_defect,taxable_income_or_deductions,False,"Left out the $5,722 NIIT included in the frozen reference; its inclusion in this output remains unresolved. It also used only the $32,200 standard deduction without the $1,070 charitable deduction. Its refund inclusion and full traditional 401(k) deduction give its stated $506,218 taxable income and differ from the frozen calculation; those treatments remain unresolved." +us,scenario_005,federal_income_tax_before_refundable_credits,muse-wonder,reference_engine_defect,taxable_income_or_deductions,False,"Subtracted employer insurance premiums from wages (AGI near $525,000), which PolicyEngine does not do; its wage income is $388,350. Its tax is about $2,806 below the excluded frozen reference. The frozen $503,494.75 taxable income includes a defective IRA deduction." +us,scenario_005,federal_income_tax_before_refundable_credits,ox-alpha,reference_engine_defect,taxable_income_or_deductions,False,"Took only the $32,200 standard deduction without the $1,070 charitable deduction. Its $506,218 taxable income is above the excluded frozen reference's $503,494.75. Its refund inclusion and $46,308 traditional 401(k) deduction differ from the frozen calculation; those treatments remain unresolved. Omitting the IRA deduction agrees with the recorded correction under 219(g). It also understated NIIT by using $142,667 of net investment income instead of $150,578 (interest $65,936 + dividends $87,642 − $3,000)." +us,scenario_005,federal_income_tax_before_refundable_credits,qwen-3.7-max,reference_engine_defect,taxable_income_or_deductions,False,"Deducted the full $10,911 net capital loss in AGI instead of capping it at $3,000, and invented $43,118 of mortgage interest from an assumed 5.75% rate. It also netted the capital loss against qualified dividends, leaving only $67,009 at preferential rates, used a garbled bracket table, and omitted the $5,722 NIIT included in the frozen reference; the record leaves its inclusion in this output unresolved." +us,scenario_005,federal_income_tax_before_refundable_credits,qwen3.8-max,reference_engine_defect,taxable_income_or_deductions,False,"Used the $15,700 single-filer standard deduction instead of the $32,200 MFJ amount, and understated gross income at $528,543 (pre-deferral income is about $585,000). Its $89,067 combined regular-plus-AMT figure is below the frozen reference's $89,096 ordinary tax, $11,688 qualified-dividend tax and $5,722 NIIT. The frozen calculation includes a defective IRA deduction, and NIIT inclusion in this output remains unresolved; the output stays excluded." us,scenario_005,federal_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. us,scenario_005,payroll_tax,claude-fable-5,llm_error,state_local_rule,False,"The model used a $183,600 Social Security wage base instead of $184,500, and a 1.2% SDI rate instead of the 2026 rate of 1.3% on all $430,000 ($5,590). It reached $35,558.20 in its reasoning but then submitted an unrelated $33,296.55." us,scenario_005,payroll_tax,claude-fable-5.1,llm_error,state_local_rule,False,"The model's federal FICA figure ($30,454) was correct, but it left out California's mandatory employee SDI, which is 1.3% of $430,000 = $5,590." @@ -251,56 +253,57 @@ us,scenario_005,payroll_tax,ox-alpha,llm_error,thresholds_rates,False,"The model us,scenario_005,payroll_tax,qwen-3.7-max,llm_error,state_local_rule,False,"The model applied CA SDI at 1.1% subject to a $153,164 per-worker cap, but the cap was repealed in 2024 and the 2026 rate is 1.3% uncapped ($5,590). It also capped both earners at the 2025 base of $176,100 instead of $184,500, which wrongly limited the head's $180,000." us,scenario_005,payroll_tax,qwen3.8-max,llm_error,state_local_rule,False,"The model left out CA SDI (1.3% × $430,000 = $5,590). Its federal FICA of $25,474 also falls short of the correct $30,454 ($22,599 Social Security + $6,235 Medicare + $1,620 Additional Medicare)." us,scenario_005,self_employment_tax,kimi-k2.6,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. -us,scenario_005,state_income_tax_before_refundable_credits,claude-fable-5,llm_error,taxable_income_or_deductions,False,"It made up about $22,800 of deductible mortgage interest from the $2.85M balance, even though no interest paid was listed and unlisted inputs are 0. Its own bracket math gave about $38,832, and it then jumped to $45,856 with no supporting steps. The correct itemized deduction is only $20,519.93, giving $518,408.38 of taxable income and $41,089.25 of tax, less a $114 exemption credit." -us,scenario_005,state_income_tax_before_refundable_credits,claude-fable-5.1,llm_error,taxable_income_or_deductions,False,"Its CA AGI of about $532,106 deducted the $2,164 of traditional IRA contributions, which are not deductible for plan participants at this income. It also excluded all $46,308 of 401(k) deferrals, although the combined Roth and traditional deferrals exceed the elective limit. This put taxable income about $7,900 below $518,408.38, and it kept a $210 exemption credit instead of the phased-down $114." -us,scenario_005,state_income_tax_before_refundable_credits,claude-haiku-4.5,llm_error,taxable_income_or_deductions,False,"It subtracted a deduction for federal income tax paid, which California does not allow, and the employer-paid health premiums, which were never in wages. It also used a 12% bracket that does not exist and invented about $21,621 of nonrefundable credits. The only nonrefundable credit here is the $114 phased-down exemption credit against $41,089.25 of tax." -us,scenario_005,state_income_tax_before_refundable_credits,claude-haiku-5.5,llm_error,missing_output,False,"It never computed California tax and defaulted to $0. CA taxable income of $518,408.38 produces $41,089.25 of tax, less the $114 exemption credit." -us,scenario_005,state_income_tax_before_refundable_credits,claude-opus-4.7,llm_error,taxable_income_or_deductions,False,"It made up about $60,000 of mortgage interest from the loan balance even though no interest paid was listed, which cut taxable income to about $453,116 instead of $518,408.38. It also skipped the employee-expense deduction above the 2% floor and the 6% high-income cut. It took a full $560 exemption credit instead of the phased-down $114." -us,scenario_005,state_income_tax_before_refundable_credits,claude-opus-4.8,llm_error,taxable_income_or_deductions,False,"It added the $70,000 tax-exempt private pension to CA income and made up about $35,000 of mortgage interest that was never provided. It then reported $36,767, far below the roughly $48,000 its own taxable income of about $595,000 implies. Correct CA AGI excludes the pension ($538,928.31), and limited itemized deductions are $20,519.93." -us,scenario_005,state_income_tax_before_refundable_credits,claude-opus-5,llm_error,taxable_income_or_deductions,False,"It put CA taxable income at about $560,000 instead of $518,408.38, because it did not start from federal AGI less the SALT refund and subtract the $20,519.93 limited itemized deduction. It also cited rates up to 11.3%, which do not apply at this income; the 9.3% bracket gives $41,089.25, less the $114 credit." -us,scenario_005,state_income_tax_before_refundable_credits,claude-opus-5.5,llm_error,taxable_income_or_deductions,False,"Its CA AGI of about $532,106 deducted the $2,164 of traditional IRA contributions, which are not deductible for active plan participants at this income. It also excluded all 401(k) deferrals despite the combined Roth and traditional limit, so taxable income came out about $8,750 too low ($509,652). It used a $256 exemption credit instead of $114." -us,scenario_005,state_income_tax_before_refundable_credits,claude-sonnet-4.6,llm_error,taxable_income_or_deductions,False,"It excluded all $46,308 of traditional 401(k) deferrals, although about $4,658 exceeds the combined elective limit with the Roth deferrals. This gave CA AGI of $534,270 instead of $538,928.31. It also never applied the 6% high-income cut ($23,017 instead of $20,519.93) and subtracted an unphased $500 exemption credit instead of $114." -us,scenario_005,state_income_tax_before_refundable_credits,claude-sonnet-5,llm_error,taxable_income_or_deductions,False,"It made up about $50,000 of mortgage interest even though no interest paid was listed. It also underpriced its own $464,416 of taxable income: the bracket schedule it listed gives about $36,700, not $32,000." -us,scenario_005,state_income_tax_before_refundable_credits,claude-sonnet-5.5,llm_error,taxable_income_or_deductions,False,"Its itemized deductions counted only property tax and charity ($19,854). It left out the $2,986 of employee business expenses above the 2% floor, which California still allows. It used about $534k of CA AGI by excluding all 401(k) deferrals, and treated the exemption credit as fully phased out when $114 remains." -us,scenario_005,state_income_tax_before_refundable_credits,deepseek-v4-flash-0731,llm_error,taxable_income_or_deductions,False,"It used federal AGI of $538,418 as the California base without subtracting the $4,148 SALT refund, and it left out the employee-expense deduction above the 2% floor. Its brackets produced $42,151 on $518,564 of taxable income, where the 2026 schedule gives about $41,100. It also claimed no credits and missed the $114 exemption credit." -us,scenario_005,state_income_tax_before_refundable_credits,deepseek-v4-pro,llm_error,taxable_income_or_deductions,False,"Its taxable income of $497,700 is about $20,700 below the correct $518,408.38, which is CA AGI of $538,928.31 less $20,519.93 of limited itemized deductions. It subtracted a $300 exemption credit instead of the phased-down $114." -us,scenario_005,state_income_tax_before_refundable_credits,deepseek-v4-pro-0813,llm_error,taxable_income_or_deductions,False,"Its taxable income of $512,889 is about $5,500 short of $518,408.38 because it excluded all traditional 401(k) deferrals, even though the combined Roth and traditional deferrals exceed the elective limit. It said no nonrefundable credits apply, missing the $114 exemption credit." -us,scenario_005,state_income_tax_before_refundable_credits,deepseek-v4.1-flash,llm_error,taxable_income_or_deductions,False,"It used CA AGI of $534,270, excluding all $46,308 of traditional 401(k) deferrals although about $4,658 exceeds the combined elective limit. Its $18,663 itemized total left out the employee business expenses above the 2% floor. It took a $310 exemption credit instead of the phased-down $114." -us,scenario_005,state_income_tax_before_refundable_credits,gemini-3-flash-preview,llm_error,taxable_income_or_deductions,False,"Its $73,017 of itemized deductions includes about $50,000 of made-up mortgage interest, although no interest paid was listed. This cut taxable income to $461,253 instead of $518,408.38. It also skipped the 6% high-income cut and used a $288 exemption credit instead of $114." -us,scenario_005,state_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,taxable_income_or_deductions,False,"It showed no computation. Its $31,215 is about $9,760 below the reference, which equals about $105,000 less taxable income at the 9.3% marginal rate, so it over-deducted. The correct path is $538,928.31 of CA AGI less $20,519.93 = $518,408.38 taxable, giving $41,089.25 of tax less $114." -us,scenario_005,state_income_tax_before_refundable_credits,gemini-3.1-pro-preview,llm_error,taxable_income_or_deductions,False,"Its taxable income of about $501,848 is $16,560 below the correct $518,408.38. That figure comes from subtracting the $13,369 of employer-sponsored insurance premiums from wages, though the employer paid them and they were never in wages. It also excluded all 401(k) deferrals despite the combined Roth and traditional limit." -us,scenario_005,state_income_tax_before_refundable_credits,gemini-3.5-flash,llm_error,taxable_income_or_deductions,False,"Its CA AGI of $520,901 equals $534,270 minus the $13,369 of employer-paid insurance premiums, which were never part of the $430,000 of wages. It also excluded all 401(k) deferrals despite the combined Roth and traditional limit. Its $19,854 itemized total left out the employee business expenses above the 2% floor." -us,scenario_005,state_income_tax_before_refundable_credits,gemini-3.5-flash-lite,llm_error,taxable_income_or_deductions,False,"It showed no computation. Its $33,816 is about $7,160 short, which equals about $77,000 too little taxable income at the 9.3% marginal rate. The correct figure is $518,408.38 of taxable income, $41,089.25 of tax, less the $114 exemption credit." -us,scenario_005,state_income_tax_before_refundable_credits,gemini-3.6-flash,llm_error,taxable_income_or_deductions,False,"It started from federal AGI without subtracting the $4,148 SALT refund that California excludes, and it did not apply the 6% high-income cut to itemized deductions. It claimed no exemption credit, so $42,150 exceeds even the $41,089.25 of pre-credit tax that should be reduced by $114." -us,scenario_005,state_income_tax_before_refundable_credits,gemini-3.7-flash,llm_error,taxable_income_or_deductions,False,"It gave only a generic description. Its $36,918 is about $4,057 short, which equals about $43,600 too little taxable income at 9.3%, so it took deductions beyond the $20,519.93 limited itemized amount and the partial 401(k) exclusion." -us,scenario_005,state_income_tax_before_refundable_credits,gemini-3.8-flash,llm_error,taxable_income_or_deductions,False,"It used CA AGI of $534,270, excluding all traditional 401(k) deferrals although about $4,658 exceeds the combined elective limit. That gave about $515,000 of taxable income instead of $518,408.38, and it then rounded to $40,000 rather than netting the $114 exemption credit from $41,089.25." -us,scenario_005,state_income_tax_before_refundable_credits,gemini-4-argon,llm_error,credit_phaseout,False,"Its pre-credit tax is close to $41,089.25, but it subtracted two full personal exemption credits. Above the AGI threshold each credit loses $6 per $2,500 of excess AGI, which leaves only $114, so it ended about $163 low." -us,scenario_005,state_income_tax_before_refundable_credits,glm-5.2,llm_error,taxable_income_or_deductions,False,"It left the $77,920 of qualified dividends out of AGI and wrongly capped California's capital loss at $2,000 instead of $3,000. It also took the standard deduction instead of the larger $20,519.93 itemized deduction, which put taxable income at $438,439 instead of $518,408.38." -us,scenario_005,state_income_tax_before_refundable_credits,glm-5.3,llm_error,taxable_income_or_deductions,False,"It took the roughly $11,300 standard deduction, but itemizing is larger: $17,280 property tax, charity and employee expenses above the 2% floor total $20,519.93 after the 6% cut. It also claimed no nonrefundable credits, missing the $114 exemption credit." -us,scenario_005,state_income_tax_before_refundable_credits,gpt-5.4-mini,llm_error,thresholds_rates,False,"It showed no computation, and $20,677 is about half the correct liability. On $518,408.38 of taxable income, the California MFJ schedule gives $41,089.25 of tax (9.3% marginal rate), less the $114 exemption credit." -us,scenario_005,state_income_tax_before_refundable_credits,gpt-5.4-nano,llm_error,taxable_income_or_deductions,False,"It gave only a generic description that includes subtracting retirement contributions. Its $37,099 is about $3,876 short, which equals about $41,700 too little taxable income compared with $518,408.38." -us,scenario_005,state_income_tax_before_refundable_credits,gpt-5.5,llm_error,taxable_income_or_deductions,False,"It subtracted pretax health premiums from wages, but the $13,369 of employer-sponsored premiums are employer-paid and never part of the $430,000 of wages. It also excluded all 401(k) deferrals despite the combined Roth and traditional limit, leaving taxable income about $23,000 too low." -us,scenario_005,state_income_tax_before_refundable_credits,gpt-5.6-luna,llm_error,credit_phaseout,False,"Its taxable income of $519,427 is about $1,019 above $518,408.38 because its itemized deduction came out short of $20,519.93. It also netted an exemption credit of about $160 instead of the phased-down $114, ending $49 above the reference." -us,scenario_005,state_income_tax_before_refundable_credits,gpt-5.6-sol,llm_error,taxable_income_or_deductions,False,"It gave no figures. Its $41,150 exceeds even the $41,089.25 of pre-credit tax, so after the personal credits it claimed, its taxable income was about $1,900 above $518,408.38. Applying the full $20,519.93 limited itemized deduction and the $114 credit gives $40,975.25." -us,scenario_005,state_income_tax_before_refundable_credits,gpt-5.6-terra,llm_error,taxable_income_or_deductions,False,"It added the $8,961 of tax-exempt interest to California income, which is not part of CA AGI here ($538,928.31 is federal AGI less only the SALT refund). Its other deductions or credits more than offset this, leaving it $809 below the reference instead of matching $518,408.38 of taxable income less the $114 credit." -us,scenario_005,state_income_tax_before_refundable_credits,gpt-6-astra,llm_error,taxable_income_or_deductions,False,"Its CA AGI of $520,901 subtracts the $13,369 of employer-sponsored insurance premiums, which the employer paid and which were never in wages. It also excluded all 401(k) deferrals despite the combined Roth and traditional limit, understating AGI by about $18,000. It used a $222 exemption credit instead of $114." -us,scenario_005,state_income_tax_before_refundable_credits,gpt-6-luna,llm_error,taxable_income_or_deductions,False,"It kept the $4,148 state tax refund in California income, but California subtracts it. It also used the standard deduction instead of the larger $20,519.93 itemized deduction (property tax, charity and employee expenses above the 2% floor, after the 6% cut)." -us,scenario_005,state_income_tax_before_refundable_credits,gpt-6-sol,llm_error,taxable_income_or_deductions,False,"Its taxable income of about $492,027 is roughly $26,400 below $518,408.38. It understated CA AGI ($538,928.31) and/or claimed itemized deductions above the $20,519.93 limited amount, and it subtracted two exemption credits instead of the phased-down $114." -us,scenario_005,state_income_tax_before_refundable_credits,gpt-6.1-sol,llm_error,taxable_income_or_deductions,False,"Its CA AGI of $520,901 subtracts the $13,369 of employer-paid insurance premiums, which were never in wages, and excludes all 401(k) deferrals despite the combined Roth and traditional limit. It also used a $222 exemption credit instead of $114." -us,scenario_005,state_income_tax_before_refundable_credits,grok-4.3,llm_error,taxable_income_or_deductions,False,"It gave no figures. Its $48,720 is about $7,745 too high, which equals about $83,000 of extra taxable income, matching the $70,000 tax-exempt pension plus the $8,961 of tax-exempt interest. Neither belongs in CA AGI of $538,928.31." -us,scenario_005,state_income_tax_before_refundable_credits,grok-4.5,llm_error,taxable_income_or_deductions,False,"It used CA AGI of $534,270, excluding all traditional 401(k) deferrals although about $4,658 exceeds the combined elective limit with the Roth deferrals. This left taxable income near $512,000 instead of $518,408.38, and it kept about $280 of exemption credit instead of $114." -us,scenario_005,state_income_tax_before_refundable_credits,grok-4.6,llm_error,taxable_income_or_deductions,False,"It set CA AGI equal to federal AGI of $538,418 without subtracting the $4,148 SALT refund, and it also missed the 401(k) deferrals above the combined elective limit. Its tax of $40,652 on $515,484 is about $165 below the 2026 schedule, and it netted a $177 exemption credit instead of $114." -us,scenario_005,state_income_tax_before_refundable_credits,grok-4.7,llm_error,credit_phaseout,False,"It subtracted $314 of personal exemption credits, but the phaseout leaves only $114. Its itemized deductions also left out the employee business expenses above the 2% floor, and its CA AGI of $534,270 missed the 401(k) deferrals above the combined elective limit." -us,scenario_005,state_income_tax_before_refundable_credits,grok-build-0.1,llm_error,taxable_income_or_deductions,False,"Its CA AGI of $525,049 equals federal AGI of $538,418 minus the $13,369 of employer-paid insurance premiums, which were never in wages, and it never subtracted the SALT refund. This gave taxable income of $501,848 instead of $518,408.38, and it also skipped the 6% cut and the $114 exemption credit." -us,scenario_005,state_income_tax_before_refundable_credits,inkling,llm_error,taxable_income_or_deductions,False,"It added the $70,000 tax-exempt private pension and the tax-exempt interest to CA AGI ($604,010). The correct CA AGI is federal AGI less only the SALT refund ($538,928.31), and the larger AGI also shrank its 2%-floor employee-expense deduction." -us,scenario_005,state_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,It submitted no value or explanation for state_income_tax_before_refundable_credits. -us,scenario_005,state_income_tax_before_refundable_credits,kimi-k3,llm_error,taxable_income_or_deductions,False,"It used CA AGI of $534,270, excluding all $46,308 of traditional 401(k) deferrals although about $4,658 exceeds the combined Roth and traditional limit, which gave $512,433 of taxable income instead of $518,408.38. It also netted a $258 exemption credit instead of the phased-down $114." -us,scenario_005,state_income_tax_before_refundable_credits,minimax-m3,llm_error,taxable_income_or_deductions,False,"It applied the federal $10,000 SALT cap, which California does not have, and made up mortgage interest that was never listed. It then claimed deductions erase all tax, although CA taxable income is $518,408.38 with $41,089.25 of tax." -us,scenario_005,state_income_tax_before_refundable_credits,muse-spark-1.3,llm_error,taxable_income_or_deductions,False,"Its itemized deductions counted only property tax and charity ($19,854), leaving out the employee business expenses above the 2% floor. It used CA AGI of $534,270, which misses the 401(k) deferrals above the combined elective limit, so taxable income came to about $514,000 instead of $518,408.38." -us,scenario_005,state_income_tax_before_refundable_credits,muse-wonder,llm_error,taxable_income_or_deductions,False,"It gave only a generic description. Its $39,300 is about $1,675 short, which equals about $18,000 too little taxable income compared with $518,408.38 (CA AGI of $538,928.31 less $20,519.93 of limited itemized deductions)." -us,scenario_005,state_income_tax_before_refundable_credits,ox-alpha,llm_error,taxable_income_or_deductions,False,"It used federal AGI of $538,418 without subtracting the $4,148 SALT refund. It cut its itemized deductions to $11,912 by overapplying the high-income limit (the 6% cut is only $2,319.90) and left out the employee expenses above the 2% floor, which put taxable income at $526,500 instead of $518,408.38." -us,scenario_005,state_income_tax_before_refundable_credits,qwen-3.7-max,llm_error,taxable_income_or_deductions,False,"It skipped the traditional 401(k) exclusion, used the full -$10,911 capital loss instead of the $3,000 limit, kept the SALT refund, and took the standard deduction. On its own $565,375 of taxable income, the schedule gives about $45,460, not $33,544, and it also took an unphased $892 exemption credit." -us,scenario_005,state_income_tax_before_refundable_credits,qwen3.8-max,llm_error,thresholds_rates,False,"It took the standard deduction instead of the $20,519.93 itemized deduction. Its bracket math gave $29,423 on $495,603 of taxable income, where the 2026 MFJ schedule with a 9.3% marginal rate gives about $38,970." +us,scenario_005,state_income_tax_before_refundable_credits,claude-fable-5,llm_error,taxable_income_or_deductions,False,"It deducted about $22,800 of mortgage interest on the $2.85M balance even though no interest amount was given, so that input is 0. It also assumed the exemption credit fully phases out (the engine keeps $114). Its own taxable income of $490,509 gives about $38,800, yet it reported $45,856 based on an unexplained 'refined bracket computation' that does not follow from its own numbers." +us,scenario_005,state_income_tax_before_refundable_credits,claude-fable-5.1,llm_error,taxable_income_or_deductions,False,"Its CA AGI of $532,106 is $6,822 below the engine's $538,928.31. It is also $2,164 below its own federal-AGI-minus-refund figure, so it effectively deducted the traditional IRA contributions, which are nondeductible for active plan participants at this income. Taxable income of $510,546 (vs. $518,408) plus a $210 exemption credit (vs. $114) left the answer about $825 low." +us,scenario_005,state_income_tax_before_refundable_credits,claude-haiku-4.5,llm_error,taxable_income_or_deductions,False,"It subtracted federal income tax paid and employer insurance premiums, neither of which California allows. It also applied a nonexistent 12% bracket above $325,000. Finally, it invented about $21,621 of nonrefundable credits, including a 'standard deduction credit', when the only credit is the phased-down $114 exemption credit." +us,scenario_005,state_income_tax_before_refundable_credits,claude-haiku-5.5,llm_error,missing_output,False,"It skipped the calculation and entered 0. The correct path is CA AGI of $538,928 minus $20,520 of limited itemized deductions, which gives $41,089 of tax less the $114 exemption credit." +us,scenario_005,state_income_tax_before_refundable_credits,claude-opus-4.7,llm_error,taxable_income_or_deductions,False,"It deducted about $60,000 of mortgage interest it estimated from the $2.85M balance, even though unlisted interest counts as 0. It also left out the $2,986 deduction for employee expenses above the 2% floor and the high-income itemized cutback. Its taxable income was about $65k too low. It also took $560 of exemption credits; the engine allows $114 after the phaseout." +us,scenario_005,state_income_tax_before_refundable_credits,claude-opus-4.8,llm_error,taxable_income_or_deductions,False,"It added the $70,000 tax-exempt private pension to CA income and deducted about $35,000 of mortgage interest that was never listed. The $36,767 it reported does not follow from the 9.3% schedule applied to its own $595,000 taxable income, which would give about $48,000." +us,scenario_005,state_income_tax_before_refundable_credits,claude-opus-5,llm_error,taxable_income_or_deductions,False,"It put CA taxable income at about $560,000 instead of $518,408, treating the tax-exempt pension as partly taxable and not building the itemized deduction correctly. It also described rates rising to 11.3%, even though this income stays in the 9.3% bracket. Together these overstated the tax by about $6,500." +us,scenario_005,state_income_tax_before_refundable_credits,claude-opus-5.5,llm_error,taxable_income_or_deductions,False,"Its CA AGI of $532,106 effectively subtracts the $2,164 of nondeductible traditional IRA contributions and is $6,822 below the engine's $538,928.31. That left taxable income at $509,652 instead of $518,408. It also used a $256 exemption credit instead of the $114 left after the phaseout." +us,scenario_005,state_income_tax_before_refundable_credits,claude-sonnet-4.6,llm_error,taxable_income_or_deductions,False,"It used CA AGI of $534,270, which is $4,658 below the engine's $538,928.31. It did not apply California's high-income itemized limitation (a $2,319.90 cutback), so it deducted $23,017 instead of $20,520. It then subtracted a $500 exemption credit with no phaseout instead of $114, which pulled the result about $790 low." +us,scenario_005,state_income_tax_before_refundable_credits,claude-sonnet-5,llm_error,taxable_income_or_deductions,False,"It deducted an assumed $50,000 of mortgage interest even though no interest was listed, and it left out the employee-expense deduction above the 2% floor. Its own brackets applied to $464,416 give about $36,700, yet it reported $32,000, so its arithmetic is wrong as well." +us,scenario_005,state_income_tax_before_refundable_credits,claude-sonnet-5.5,llm_error,taxable_income_or_deductions,False,"It used CA AGI of about $534k instead of $538,928 and itemized only property tax and charity ($19.9k), leaving out the $2,986 of employee expenses above the 2% floor and the high-income cutback. It also treated the exemption credit as fully phased out, when $114 remains." +us,scenario_005,state_income_tax_before_refundable_credits,deepseek-v4-flash-0731,llm_error,thresholds_rates,False,"Its taxable income of $518,564 is nearly the engine's $518,408. However, it applied the CA MFJ schedule incorrectly and got $42,151 instead of about $41,089. It also claimed no nonrefundable credits apply, ignoring the $114 exemption credit that survives the phaseout." +us,scenario_005,state_income_tax_before_refundable_credits,deepseek-v4-pro,llm_error,taxable_income_or_deductions,False,"It understated CA taxable income at $497,700 instead of $518,408, about $20.7k too much in deductions or too little AGI. It also subtracted a $300 exemption credit instead of the phased-down $114." +us,scenario_005,state_income_tax_before_refundable_credits,deepseek-v4-pro-0813,llm_error,taxable_income_or_deductions,False,"Its taxable income of $512,889 is about $5.5k below the engine's $518,408, reflecting a CA AGI below $538,928.31. It also stated that no nonrefundable credits apply, but the engine subtracts a $114 exemption credit." +us,scenario_005,state_income_tax_before_refundable_credits,deepseek-v4.1-flash,llm_error,taxable_income_or_deductions,False,"It started from CA AGI of $534,270, which is $4,658 below the engine's $538,928.31, and itemized $18,663 instead of $20,519.93, giving taxable income of $515,607 instead of $518,408. It also used a $310 exemption credit instead of the phased-down $114." +us,scenario_005,state_income_tax_before_refundable_credits,gemini-3-flash-preview,llm_error,taxable_income_or_deductions,False,"Its $73,017 of itemized deductions includes about $50,000 of mortgage interest that was never listed and counts as 0. That cut taxable income to $461,253 instead of $518,408. It also used CA AGI of $534,270 instead of $538,928 and a $288 exemption credit instead of $114." +us,scenario_005,state_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,taxable_income_or_deductions,False,"It gave no derivation. The correct path is CA AGI of $538,928 minus $20,520 of limited itemized deductions, taxed at the 9.3% top bracket, less the $114 credit, for $40,975. Its $31,215 is about $9,760 low, which matches about $105k of extra deductions, such as deducting assumed mortgage interest on the $2.85M balance." +us,scenario_005,state_income_tax_before_refundable_credits,gemini-3.1-pro-preview,llm_error,taxable_income_or_deductions,False,"Its taxable income of $501,848 is $16,560 below the engine's $518,408. That figure matches subtracting the $13,369 of employer-sponsored insurance premiums from wages and skipping the high-income itemized cutback. The engine does neither." +us,scenario_005,state_income_tax_before_refundable_credits,gemini-3.5-flash,llm_error,taxable_income_or_deductions,False,"Its CA AGI of $520,901 equals $534,270 minus the $13,369 of employer-sponsored insurance premiums. The engine does not subtract those premiums and has CA AGI of $538,928.31. It also itemized only $19,854, leaving out the $2,986 of employee expenses above the 2% floor and the high-income cutback." +us,scenario_005,state_income_tax_before_refundable_credits,gemini-3.5-flash-lite,llm_error,taxable_income_or_deductions,False,"It gave no derivation. The correct path is $518,408 of taxable income, $41,089 of tax and a $114 exemption credit. Its $33,816 is about $7,160 low, which matches understating taxable income by roughly $77k, through deductions that are not listed or too little AGI." +us,scenario_005,state_income_tax_before_refundable_credits,gemini-3.6-flash,llm_error,thresholds_rates,False,"It began from federal AGI without the SALT-refund subtraction, which happened to land its taxable income close to the engine's $518,408. It then applied the CA schedule incorrectly and got about $42,150 instead of $41,089. It also left out the $114 exemption credit." +us,scenario_005,state_income_tax_before_refundable_credits,gemini-3.7-flash,llm_error,taxable_income_or_deductions,False,"It subtracted 'pre-tax deductions' beyond the traditional 401(k), such as employer premiums or IRA contributions, and its $36,918 is about $4,060 low. That gap matches understating taxable income by roughly $44k compared with the engine's $518,408." +us,scenario_005,state_income_tax_before_refundable_credits,gemini-3.8-flash,llm_error,taxable_income_or_deductions,False,"It used CA AGI of $534,270, which is $4,658 below the engine's $538,928.31, giving taxable income of about $515,000 instead of $518,408. It then rounded the tax down to $40,000 instead of applying the schedule, which gives $41,089 before the $114 exemption credit." +us,scenario_005,state_income_tax_before_refundable_credits,gemini-4-argon,llm_error,taxable_income_or_deductions,False,"Its stated method does not apply California's high-income itemized limitation (a $2,319.90 cutback in the engine). The engine's two personal exemption credits total $114 after the phaseout. Its answer is $163 below the engine's figure." +us,scenario_005,state_income_tax_before_refundable_credits,glm-5.2,llm_error,taxable_income_or_deductions,False,"Its federal AGI of $452,587 leaves out the $77,920 of qualified dividends and applies the full $10,911 net capital loss instead of the $3,000 limit. It then invented a $2,000 California loss limit and took the standard deduction instead of the $20,520 itemized deduction." +us,scenario_005,state_income_tax_before_refundable_credits,glm-5.3,llm_error,taxable_income_or_deductions,False,"It took the about $11,300 standard deduction instead of itemizing $20,519.93 of property tax, charity and 2%-floor employee expenses after the cutback. It also used CA AGI of $534,270 instead of $538,928 and left out the $114 exemption credit." +us,scenario_005,state_income_tax_before_refundable_credits,gpt-5.4-mini,llm_error,other,False,"It gave no computation. The correct path taxes $518,408 at CA MFJ rates up to 9.3%, for $41,089 less the $114 credit. Its $20,677 is about half that, an effective rate near 4% that no correct application of the CA schedule produces." +us,scenario_005,state_income_tax_before_refundable_credits,gpt-5.4-nano,llm_error,taxable_income_or_deductions,False,"It gave no figures, but it cites retirement-contribution deductions. Its $37,099 is about $3,880 low, which matches deducting roughly $42k more than the engine's $20,520 of limited itemized deductions from CA AGI of $538,928." +us,scenario_005,state_income_tax_before_refundable_credits,gpt-5.5,llm_error,taxable_income_or_deductions,False,"It excluded 'pretax health premiums' (the $13,369 of employer-sponsored insurance premiums) from wages, but the engine keeps them in federal and CA AGI. That, plus a lower starting AGI, left its $38,834 about $2,140 below the engine." +us,scenario_005,state_income_tax_before_refundable_credits,gpt-5.6-luna,llm_error,taxable_income_or_deductions,False,"Its taxable income of $519,427 is $1,019 above the engine's $518,408, so its limited itemized deduction or AGI is off by about $1k. That moved the result $49 above the engine's figure." +us,scenario_005,state_income_tax_before_refundable_credits,gpt-5.6-sol,llm_error,credit_phaseout,False,"Its $41,150 is above even the engine's pre-credit tax of $41,089.25. That is consistent with not subtracting the phased-down $114 exemption credit and with a small 'California additions' increase to income that the engine does not make." +us,scenario_005,state_income_tax_before_refundable_credits,gpt-5.6-terra,llm_error,state_local_rule,False,"It added tax-exempt interest as a California addition, but the engine's only CA adjustment to federal AGI is the $4,147.68 SALT-refund subtraction. Despite that addition it ended $809 low, so its wage base, deductions or exemption credits were also understated or overstated compared with $518,408 of taxable income and the $114 credit." +us,scenario_005,state_income_tax_before_refundable_credits,gpt-6-astra,llm_error,taxable_income_or_deductions,False,"Its CA AGI of $520,901 subtracts the $13,369 of employer-sponsored insurance premiums, which the engine keeps in AGI ($538,928.31). It also used a $222 exemption credit instead of the phased-down $114." +us,scenario_005,state_income_tax_before_refundable_credits,gpt-6-luna,llm_error,taxable_income_or_deductions,False,"It took the California standard deduction instead of itemizing $20,519.93, which overstated taxable income by about $9k. It also kept the state-tax refund in CA income, even though California subtracts the $4,147.68 refund." +us,scenario_005,state_income_tax_before_refundable_credits,gpt-6-sol,llm_error,taxable_income_or_deductions,False,"It taxed $492,027 instead of $518,408, about $26k too much in deductions or too little CA AGI, and subtracted two full exemption credits instead of the phased-down $114." +us,scenario_005,state_income_tax_before_refundable_credits,gpt-6.1-sol,llm_error,taxable_income_or_deductions,False,"Its CA AGI of $520,901 subtracts the $13,369 of employer-sponsored insurance premiums, which the engine keeps in AGI ($538,928.31). It also used a $222 exemption credit instead of $114." +us,scenario_005,state_income_tax_before_refundable_credits,gpt-6.1-terra,llm_error,taxable_income_or_deductions,False,"It gave no figures. Its $40,200 is $775 low, which matches taxable income about $8k below the engine's $518,408 (for example, CA AGI of $534,270 instead of $538,928) plus a larger exemption credit than the phased-down $114." +us,scenario_005,state_income_tax_before_refundable_credits,grok-4.3,llm_error,taxable_income_or_deductions,False,"It gave no figures. Its $48,720 is about $7,745 high, which matches taxable income roughly $83k above the engine's $518,408. That is the effect of taxing the $70,000 tax-exempt pension and/or using the standard deduction instead of $20,520 of itemized deductions." +us,scenario_005,state_income_tax_before_refundable_credits,grok-4.5,llm_error,credit_phaseout,False,"It started from CA AGI of $534,270, which is $4,658 below the engine's $538,928.31, giving about $512k of taxable income instead of $518,408. It then subtracted a $280 exemption credit instead of the $114 left after the phaseout." +us,scenario_005,state_income_tax_before_refundable_credits,grok-4.6,llm_error,taxable_income_or_deductions,False,"It deducted $22,934 of itemized deductions without California's high-income cutback. The engine reduces its $22,839.83 deduction total by $2,319.90 to $20,519.93. It also skipped the SALT-refund subtraction and used a $177 exemption credit instead of $114. Its taxable income was $515,484 against the engine's $518,408." +us,scenario_005,state_income_tax_before_refundable_credits,grok-4.7,llm_error,credit_phaseout,False,"It used CA AGI of $534,270 instead of $538,928.31 and left out the $2,986 of employee business expenses above the 2% floor before the cutback. It also subtracted $314 of exemption credits when the phaseout leaves only $114." +us,scenario_005,state_income_tax_before_refundable_credits,grok-build-0.1,llm_error,taxable_income_or_deductions,False,"Its CA AGI of $525,049 equals $538,418 minus the $13,369 of employer-sponsored insurance premiums, which the engine does not subtract. It also itemized $23,201 without the high-income cutback and left out the $114 exemption credit." +us,scenario_005,state_income_tax_before_refundable_credits,inkling,llm_error,state_local_rule,False,"It added the $70,000 tax-exempt private pension and the $8,961 of tax-exempt interest to CA AGI, inflating it to $604,010. The engine's CA AGI is federal AGI minus the SALT refund, $538,928.31. That pushed taxable income to $582,388 instead of $518,408." +us,scenario_005,state_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"It returned no value or explanation for state_income_tax_before_refundable_credits, so there was no answer to score against the $40,975.25 reference." +us,scenario_005,state_income_tax_before_refundable_credits,kimi-k3,llm_error,taxable_income_or_deductions,False,"It used CA AGI of $534,270, which is $4,658 below the engine's $538,928.31, giving taxable income of $512,433 instead of $518,408. It also subtracted a $258 exemption credit instead of the phased-down $114." +us,scenario_005,state_income_tax_before_refundable_credits,minimax-m3,llm_error,taxable_income_or_deductions,False,"It applied the federal $10,000 SALT cap, which California does not use, and deducted mortgage interest that was never listed. It then claimed deductions wipe out the tax, but over $518k of CA taxable income remains and is taxed at up to 9.3%." +us,scenario_005,state_income_tax_before_refundable_credits,muse-spark-1.3,llm_error,taxable_income_or_deductions,False,"It used CA AGI of $534,270 instead of $538,928.31 and itemized only $19,854 of property tax and charity. That leaves out the $2,986 of 2%-floor employee expenses and the $2,319.90 high-income cutback, putting taxable income at about $514,000 instead of $518,408." +us,scenario_005,state_income_tax_before_refundable_credits,muse-wonder,llm_error,taxable_income_or_deductions,False,"It gave no figures. Its $39,300 is about $1,675 low, which matches taxable income roughly $18k below the engine's $518,408 (CA AGI of $538,928 minus $20,520 of limited itemized deductions) or exemption credits larger than $114." +us,scenario_005,state_income_tax_before_refundable_credits,ox-alpha,llm_error,taxable_income_or_deductions,False,"It cut itemized deductions to about $11,912, a roughly $7,900 limitation instead of the engine's $2,319.90 cutback. It also left out the $2,986 of 2%-floor employee expenses and the SALT-refund subtraction, which pushed taxable income to $526,500 instead of $518,408." +us,scenario_005,state_income_tax_before_refundable_credits,qwen-3.7-max,llm_error,thresholds_rates,False,"It left the $46,308 of traditional 401(k) deferrals in wages, kept the SALT refund that California subtracts, applied the full $10,911 capital loss, and took the standard deduction. It then got only $33,544 of tax on $565,375 when the 9.3% bracket gives about $45,500, and it subtracted an $892 exemption credit instead of $114." +us,scenario_005,state_income_tax_before_refundable_credits,qwen3.8-max,llm_error,thresholds_rates,False,"It took the standard deduction instead of $20,520 of itemized deductions. It then reported $29,423 of tax on $495,603 of taxable income, when the CA MFJ schedule with 9.3% above about $145k gives roughly $39,000, so its bracket arithmetic is badly understated." us,scenario_005,state_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. us,scenario_007,federal_income_tax_before_refundable_credits,claude-haiku-4.5,llm_error,taxable_income_or_deductions,False,"It treated the $19,285 of SSDI as fully non-taxable. Provisional income of $44,922.50 is above the $34,000 threshold, so $13,784 of it is taxable. It also used the 2024 standard deduction of $14,600 instead of the 2026 amount of $16,100, so its taxable income came out at $20,680 instead of $32,964." us,scenario_007,federal_income_tax_before_refundable_credits,claude-haiku-5.5,llm_error,taxable_income_or_deductions,False,"It assumed taxable SSDI was about $0 'given low other income.' Provisional income of $44,922.50 is above $34,000, so $13,784 is taxable. That left out $13,784 of AGI, and its $1,900 is not even the right 10%/12% tax on the $19,180 it was left with." @@ -371,95 +374,97 @@ us,scenario_007,head_medicare_eligible,qwen3.8-max,prompt_ambiguity,age_disabili us,scenario_007,payroll_tax,gpt-5.4-nano,llm_error,payroll_tax_base,False,"The model first recognized that no wage was listed but then asserted $1,516.30 of employee Social Security and Medicare tax on unspecified “applicable taxable wages.” The listed Social Security disability and private pension payments are not employee FICA wages, and the 50 weekly hours cannot create wage income when the unlisted wage rate and annual wages are zero." us,scenario_007,payroll_tax,kimi-k2.6,parse_contract_failure,missing_output,False,"The model supplied no payroll_tax output or explanation, violating the required structured-output contract." us,scenario_007,self_employment_tax,kimi-k2.6,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. -us,scenario_007,state_income_tax_before_refundable_credits,claude-fable-5,llm_error,state_local_rule,False,"The model reached $19,180 of taxable income and applied the repealed 5.695% rate to get $1,092. It then raised that figure to $1,571 with no stated basis. It also missed the $2,080 health-premium subtraction, the $4,811 zero-rate band at 5.3%, and the $10 permanent building fund tax." -us,scenario_007,state_income_tax_before_refundable_credits,claude-fable-5.1,llm_error,state_local_rule,False,"The model taxed $19,180 at a flat 5.3% from the first dollar. It never applied Idaho's $2,080 subtraction for health insurance premiums or the $4,811 zero-rate band. It also left out the $10 permanent building fund tax. The correct calculation is 5.3% × ($17,100 − $4,811) + $10." -us,scenario_007,state_income_tax_before_refundable_credits,claude-haiku-4.5,llm_error,state_local_rule,False,"The model excluded the $35,280 private pension using an invented Idaho retirement income exclusion. Idaho's retirement benefits deduction covers only qualifying civil service, military, and police/fire pensions, and only at age 65+ or 62+ if disabled. A 56-year-old's private pension therefore stays taxable, and Idaho taxable income is $17,100." -us,scenario_007,state_income_tax_before_refundable_credits,claude-haiku-5.5,llm_error,state_local_rule,False,"The model claimed no Idaho liability without doing any calculation. The $35,280 private pension is fully taxable in Idaho at age 56. After the $2,080 health-premium subtraction and the $16,100 standard deduction, Idaho taxable income is $17,100. That gives $651.32 of income tax plus the $10 building fund tax." -us,scenario_007,state_income_tax_before_refundable_credits,claude-opus-4.7,llm_error,state_local_rule,False,"The model correctly reached $19,180 and calculated $1,092 at the repealed 5.695% rate. It then raised the answer to $1,379 with no stated rule. It never applied the $2,080 health-premium subtraction, the $4,811 zero-rate band at 5.3%, or the $10 permanent building fund tax." -us,scenario_007,state_income_tax_before_refundable_credits,claude-opus-4.8,llm_error,state_local_rule,False,"The model used a $15,750 standard deduction instead of $16,100 and the old 5.695% rate instead of 5.3%. It skipped the $2,080 health-premium subtraction. It then replaced its own $846 result with an unsupported $1,300 and also omitted the $10 building fund tax." -us,scenario_007,state_income_tax_before_refundable_credits,claude-opus-5,llm_error,state_local_rule,False,"The model stopped at $19,180 because it never subtracted the $2,080 of health insurance premiums. Its stated method of 5.3% above about $4,700 gives roughly $767, yet it submitted $1,112, which matches none of its own steps. It also omitted the $10 permanent building fund tax." -us,scenario_007,state_income_tax_before_refundable_credits,claude-opus-5.5,llm_error,state_local_rule,False,"The rate, zero-rate band, and standard deduction were all correct. The model missed Idaho's subtraction for the $2,080 of health insurance premiums paid, which overstated tax by $110.24. It also omitted the $10 permanent building fund tax." -us,scenario_007,state_income_tax_before_refundable_credits,claude-sonnet-4.6,llm_error,state_local_rule,False,"The model said Idaho has no Social Security subtraction and taxed 85% of the benefits. In fact Idaho fully subtracts Social Security included in federal AGI. The model also added a personal exemption Idaho no longer allows, used the 5.695% rate, and subtracted the grocery credit even though it is refundable." -us,scenario_007,state_income_tax_before_refundable_credits,claude-sonnet-5,llm_error,state_local_rule,False,"The model used a $14,600 standard deduction instead of $16,100 and the 5.695% rate instead of 5.3%. It skipped the $2,080 health-premium subtraction and the $4,811 zero-rate band. It then raised its own $1,178 to $1,800 with no rule given and omitted the $10 building fund tax." -us,scenario_007,state_income_tax_before_refundable_credits,claude-sonnet-5.5,llm_error,state_local_rule,False,"The model taxed $19,180 at 5.3% from the first dollar. It never subtracted the $2,080 of health insurance premiums and never applied the $4,811 zero-rate band. It also left out the $10 permanent building fund tax." -us,scenario_007,state_income_tax_before_refundable_credits,deepseek-v4-flash-0731,llm_error,state_local_rule,False,"The model did not apply Idaho's full subtraction of the $13,784 of taxable Social Security, so that income was taxed. It used a $14,000 standard deduction instead of $16,100 and the 5.695% rate instead of 5.3% above the $4,811 zero-rate band. It also missed the $2,080 health-premium subtraction and the $10 building fund tax." -us,scenario_007,state_income_tax_before_refundable_credits,deepseek-v4-pro,llm_error,state_local_rule,False,"The model used a $15,300 standard deduction instead of $16,100 and the old 5.8% rate instead of 5.3%. It applied no zero-rate band and skipped the $2,080 health-premium subtraction. It also left out the $10 permanent building fund tax." -us,scenario_007,state_income_tax_before_refundable_credits,deepseek-v4-pro-0813,llm_error,state_local_rule,False,"The model used a $15,400 standard deduction instead of $16,100 and the repealed 5.695% rate instead of 5.3%. It applied no $4,811 zero-rate band and skipped the $2,080 health-premium subtraction. It also omitted the $10 building fund tax." -us,scenario_007,state_income_tax_before_refundable_credits,deepseek-v4.1-flash,llm_error,state_local_rule,False,"The model used an $8,100 standard deduction, which assumes the pre-TCJA amount returns. Idaho conforms to the $16,100 federal amount for 2026. The model also skipped the $2,080 health-premium subtraction, the $4,811 zero-rate band, and the $10 building fund tax." -us,scenario_007,state_income_tax_before_refundable_credits,gemini-3-flash-preview,llm_error,state_local_rule,False,"The model used a $15,700 standard deduction instead of $16,100 and the old 5.8% rate instead of 5.3%. It applied no zero-rate band and never subtracted the $2,080 of health insurance premiums. It also omitted the $10 permanent building fund tax." -us,scenario_007,state_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,state_local_rule,False,"The model said disability income was taxable for Idaho, but Idaho subtracts all Social Security included in federal AGI. The $1,582 result is consistent with leaving Social Security in the base. The correct base is $35,280 − $2,080 − $16,100 = $17,100, taxed at 5.3% above $4,811, plus $10." -us,scenario_007,state_income_tax_before_refundable_credits,gemini-3.1-pro-preview,llm_error,state_local_rule,False,"The model's $1,246 implies about $21,900 taxed at 5.695%, or about $23,500 taxed at 5.3%, which means it skipped some Idaho deductions. It missed the $2,080 health-premium subtraction and the $4,811 zero-rate band. It also omitted the $10 building fund tax. The correct taxable income is $17,100." -us,scenario_007,state_income_tax_before_refundable_credits,gemini-3.5-flash,llm_error,state_local_rule,False,"The model subtracted only $13,450 for the standard deduction plus a personal exemption, which Idaho no longer has. The correct standard deduction is $16,100. The model also used the 5.695% rate instead of 5.3% above the $4,811 zero-rate band and skipped the $2,080 health-premium subtraction and the $10 building fund tax." -us,scenario_007,state_income_tax_before_refundable_credits,gemini-3.5-flash-lite,llm_error,state_local_rule,False,"The model gave no derivation. Its $3,371 is consistent with taxing Social Security and the full pension with almost no deductions. Idaho subtracts the $13,784 of taxable Social Security and the $2,080 of health premiums, which leaves $17,100 of taxable income and $661.32 of tax." -us,scenario_007,state_income_tax_before_refundable_credits,gemini-3.6-flash,llm_error,state_local_rule,False,"The model's $1,115.08 equals 5.695% × $19,580, so it used a $15,700 standard deduction instead of $16,100 and the repealed rate instead of 5.3%. It never applied the $4,811 zero-rate band or the $2,080 health-premium subtraction. It also omitted the $10 building fund tax." -us,scenario_007,state_income_tax_before_refundable_credits,gemini-3.7-flash,llm_error,state_local_rule,False,"The model's explanation calculates 5.695% × $19,180 = $1,092.30, but it submitted $1,894, so its answer contradicts its own reasoning. Even the explanation's method skips the $2,080 health-premium subtraction and the $4,811 zero-rate band, and it uses the old 5.695% rate instead of 5.3%. It also leaves out the $10 building fund tax." -us,scenario_007,state_income_tax_before_refundable_credits,gemini-3.8-flash,llm_error,state_local_rule,False,"The model used a $15,350 standard deduction instead of $16,100 and the old 5.8% rate instead of 5.3%. It applied no zero-rate band and skipped the $2,080 health-premium subtraction. It also omitted the $10 permanent building fund tax." -us,scenario_007,state_income_tax_before_refundable_credits,gemini-4-argon,llm_error,state_local_rule,False,"The model correctly subtracted the $2,080 of health premiums. It then used a $14,600 standard deduction instead of $16,100 and the 5.695% rate with a $4,673 band instead of 5.3% above $4,811. It also omitted the $10 permanent building fund tax." -us,scenario_007,state_income_tax_before_refundable_credits,glm-5.2,llm_error,state_local_rule,False,"The model used Idaho's retirement benefits deduction to wipe out the $35,280 private pension. That deduction applies only to qualifying civil service, military, and police/fire retirement, not private pensions, so the pension stays taxable. Idaho taxable income is $17,100." -us,scenario_007,state_income_tax_before_refundable_credits,glm-5.3,llm_error,state_local_rule,False,"The model correctly added the $10 permanent building fund tax. It used the $15,750 standard deduction instead of the 2026 $16,100 and skipped the $2,080 health-premium subtraction. It also taxed from the first dollar, with no $4,811 zero-rate band." -us,scenario_007,state_income_tax_before_refundable_credits,gpt-5.4-mini,llm_error,state_local_rule,False,"The model said deductions fully offset income, but the $35,280 private pension stays in the Idaho base. Only Social Security is excluded. After the $2,080 health-premium subtraction and the $16,100 standard deduction, $17,100 is taxable, giving $651.32 of tax plus the $10 building fund tax." -us,scenario_007,state_income_tax_before_refundable_credits,gpt-5.4-nano,llm_error,state_local_rule,False,"The model gave $0 with no calculation. The $35,280 private pension is taxable in Idaho, and after the $2,080 health-premium subtraction and $16,100 standard deduction, $17,100 is taxable. That gives 5.3% above $4,811 plus $10, or $661.32." -us,scenario_007,state_income_tax_before_refundable_credits,gpt-5.5,llm_error,state_local_rule,False,"The model used a $5,000 zero-rate band instead of $4,811 and never subtracted the $2,080 of health insurance premiums. It also left out the $10 permanent building fund tax." -us,scenario_007,state_income_tax_before_refundable_credits,gpt-5.6-luna,llm_error,state_local_rule,False,"The model's $1,885 equals 5.3% × ($51,672 − $16,100), so it treated 85% of Social Security as taxable federally and never applied Idaho's Social Security subtraction. Idaho removes all federally taxable Social Security and the $2,080 of health premiums. That leaves $17,100 of taxable income, with tax at 5.3% above $4,811." -us,scenario_007,state_income_tax_before_refundable_credits,gpt-5.6-sol,llm_error,state_local_rule,False,"The model taxed $19,180 at 5.3% from the first dollar. It skipped the $2,080 health-premium subtraction and the $4,811 zero-rate band. It also omitted the $10 permanent building fund tax." -us,scenario_007,state_income_tax_before_refundable_credits,gpt-5.6-terra,llm_error,state_local_rule,False,"The model's $1,759.89 equals 5.3% × ($49,305.53 − $16,100), so it taxed federal taxable income without Idaho's subtraction for Social Security included in federal AGI. It also missed the $2,080 health-premium subtraction, the $4,811 zero-rate band, and the $10 building fund tax." -us,scenario_007,state_income_tax_before_refundable_credits,gpt-6-astra,llm_error,state_local_rule,False,"The model correctly computed $651.32 of Idaho income tax on $17,100 of taxable income. It left out the $10 permanent building fund tax, which Idaho charges every filer with an income tax liability and which counts in state income tax before refundable credits." -us,scenario_007,state_income_tax_before_refundable_credits,gpt-6-luna,llm_error,state_local_rule,False,"The model used $35,572 of taxable income, which is $51,672 of AGI (85% of Social Security taxable) minus $16,100. It never applied Idaho's full Social Security subtraction or the $2,080 health-premium subtraction. It also skipped the $4,811 zero-rate band and the $10 building fund tax." -us,scenario_007,state_income_tax_before_refundable_credits,gpt-6-sol,llm_error,state_local_rule,False,"The model used a $4,990 zero-rate band instead of $4,811 and never subtracted the $2,080 of health insurance premiums. It also omitted the $10 permanent building fund tax." -us,scenario_007,state_income_tax_before_refundable_credits,gpt-6.1-sol,llm_error,state_local_rule,False,"The model got the rate, zero-rate band, and standard deduction right. It missed Idaho's subtraction for the $2,080 of health insurance premiums paid, which overstated tax by $110.24. It also left out the $10 permanent building fund tax." -us,scenario_007,state_income_tax_before_refundable_credits,grok-4.3,llm_error,state_local_rule,False,"The model's $1,477 implies roughly $26,000–$28,000 of taxable income, so it used a pre-TCJA-size standard deduction instead of the conforming $16,100. It also skipped the $2,080 health-premium subtraction and the $4,811 zero-rate band. The correct taxable income is $17,100, giving $661.32." -us,scenario_007,state_income_tax_before_refundable_credits,grok-4.5,llm_error,state_local_rule,False,"The model used an $8,535 standard deduction, which assumes the TCJA sunset, instead of the $16,100 Idaho conforms to. It used the repealed 5.695% rate with no zero-rate band and skipped the $2,080 health-premium subtraction and the $10 building fund tax." -us,scenario_007,state_income_tax_before_refundable_credits,grok-4.6,llm_error,state_local_rule,False,"The model used a standard deduction of about $8,477, a pre-TCJA amount, instead of $16,100. It taxed $26,803 at the old 5.695% rate with no $4,811 zero-rate band. It also skipped the $2,080 health-premium subtraction and the $10 building fund tax." -us,scenario_007,state_income_tax_before_refundable_credits,grok-4.7,llm_error,state_local_rule,False,"The model assumed the TCJA standard deduction sunsets to $8,550, but the 2026 amount Idaho conforms to is $16,100. It also skipped the $2,080 health-premium subtraction, the $4,811 zero-rate band, and the $10 permanent building fund tax." -us,scenario_007,state_income_tax_before_refundable_credits,grok-build-0.1,llm_error,state_local_rule,False,"The model taxed $36,252, which means it never applied Idaho's full subtraction of federally taxable Social Security. It used a $15,420 standard deduction and the old 5.8% rate instead of 5.3% above $4,811. It also skipped the $2,080 health-premium subtraction and the $10 building fund tax." -us,scenario_007,state_income_tax_before_refundable_credits,inkling,llm_error,state_local_rule,False,"The model taxed $32,964, which is federal AGI minus $16,100, without Idaho's subtraction of the $13,784 of taxable Social Security. It also skipped the $2,080 health-premium subtraction, the $4,811 zero-rate band, and the $10 building fund tax." -us,scenario_007,state_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"The model returned no value or explanation for state_income_tax_before_refundable_credits, so there is no answer to score." -us,scenario_007,state_income_tax_before_refundable_credits,kimi-k3,llm_error,state_local_rule,False,"The model used a $2,500 zero bracket instead of $4,811 and an incorrect $13,600 deduction. These happened to net to $19,180 taxed at 5.3%. It never subtracted the $2,080 of health insurance premiums and omitted the $10 permanent building fund tax." -us,scenario_007,state_income_tax_before_refundable_credits,minimax-m3,llm_error,state_local_rule,False,"The model claimed Idaho has no individual income tax, which is false. Idaho taxes income at a flat 5.3% above a zero-rate band. Here that applies to $17,100 of taxable income, plus the $10 building fund tax." -us,scenario_007,state_income_tax_before_refundable_credits,muse-spark-1.3,llm_error,state_local_rule,False,"The model taxed about $34,814, which shows it kept federally taxable Social Security in the Idaho base instead of applying the full Social Security subtraction. It also skipped the $2,080 health-premium subtraction, the $4,811 zero-rate band, and the $10 building fund tax." -us,scenario_007,state_income_tax_before_refundable_credits,muse-wonder,llm_error,state_local_rule,False,"The model taxed $19,180 at 5.3% from the first dollar. It never subtracted the $2,080 of health insurance premiums and never applied the $4,811 zero-rate band. It also omitted the $10 permanent building fund tax." -us,scenario_007,state_income_tax_before_refundable_credits,ox-alpha,llm_error,state_local_rule,False,"The model taxed $19,180 at a flat 5.3% with no $4,811 zero-rate band. It skipped Idaho's $2,080 subtraction for health insurance premiums. It also omitted the $10 permanent building fund tax." -us,scenario_007,state_income_tax_before_refundable_credits,qwen-3.7-max,llm_error,state_local_rule,False,"The model counted 100% of Social Security in federal AGI and never applied Idaho's Social Security subtraction. It used the old 5.8% rate and treated the refundable grocery credit as nonrefundable. It then adjusted to $1,707.48 with no stated basis." -us,scenario_007,state_income_tax_before_refundable_credits,qwen3.8-max,llm_error,state_local_rule,False,"The model deducted twice, subtracting a $5,200 'Idaho standard deduction' from a base that already had the federal standard deduction removed. It then applied graduated brackets that Idaho replaced with a flat 5.3% rate above $4,811. It also never subtracted the $2,080 of health premiums or added the $10 building fund tax." -us,scenario_007,state_refundable_credits,claude-fable-5,llm_error,thresholds_rates,False,"The model correctly identified the refundable Idaho Grocery Credit for a single under-65 filer, but it used the old $120 per-person amount. For 2026 the amount is $155." -us,scenario_007,state_refundable_credits,claude-haiku-4.5,llm_error,state_local_rule,False,The model claimed Idaho has no refundable individual income tax credits and missed the Grocery Credit. That credit is refundable and pays this full-year resident $155 for 2026. -us,scenario_007,state_refundable_credits,claude-haiku-5.5,llm_error,state_local_rule,False,"The model said no refundable state credits apply and left out Idaho's refundable Grocery Credit. That credit gives this full-year resident, who receives no SNAP, $155 for 2026." -us,scenario_007,state_refundable_credits,claude-opus-4.7,llm_error,thresholds_rates,False,"The model's reasoning cites the old $120 under-65 amount, yet it submitted $140, which was the old 65+ amount. Neither figure is the 2026 Grocery Credit amount of $155 per person." -us,scenario_007,state_refundable_credits,claude-opus-4.8,llm_error,state_local_rule,False,"The model wrongly treated the Idaho Grocery Credit as nonrefundable when claimed on the income tax return. The credit is refundable on Form 40, so the $155 2026 credit counts in full as a refundable state credit." -us,scenario_007,state_refundable_credits,claude-opus-5,llm_error,state_local_rule,False,The model recognized the Grocery Credit but then classified it as a nonrefundable or other item and gave $0. The $155 credit is a refundable Idaho income tax credit and belongs in state refundable credits. -us,scenario_007,state_refundable_credits,claude-sonnet-4.6,llm_error,state_local_rule,False,"The model concluded the Grocery Credit is nonrefundable whenever the filer has tax liability and is absorbed by tax, so it reported $0. The credit is fully refundable whatever the tax liability, and it is $155 for 2026, not $120." -us,scenario_007,state_refundable_credits,claude-sonnet-5,llm_error,state_local_rule,False,"The model treated the Idaho Grocery Credit as nonrefundable against tax liability. The credit is refundable, and this household gets $155 for 2026." -us,scenario_007,state_refundable_credits,claude-sonnet-5.5,llm_error,thresholds_rates,False,The model correctly treated the Grocery Credit as refundable but used the old $120 per-person amount. The 2026 amount is $155. -us,scenario_007,state_refundable_credits,deepseek-v4-flash-0731,llm_error,credit_phaseout,False,"The model applied an income phaseout of about $22,500 that doesn't exist. The Idaho Grocery Credit has no income limit, and the only monthly disqualifiers are things like SNAP receipt or incarceration. The head therefore gets the full $155." -us,scenario_007,state_refundable_credits,deepseek-v4-pro,llm_error,thresholds_rates,False,The model used the old $120 Grocery Credit amount for one person instead of the 2026 amount of $155. -us,scenario_007,state_refundable_credits,deepseek-v4-pro-0813,llm_error,thresholds_rates,False,"The model used $100, the Grocery Credit amount from before 2023. The 2026 per-person amount is $155." -us,scenario_007,state_refundable_credits,deepseek-v4.1-flash,llm_error,thresholds_rates,False,The model applied the outdated $100 Grocery Credit amount instead of the 2026 amount of $155 per person. -us,scenario_007,state_refundable_credits,gemini-3-flash-preview,llm_error,thresholds_rates,False,The model used the old $120 per-person Grocery Credit. For 2026 the credit is $155 per qualifying person. -us,scenario_007,state_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,state_local_rule,False,The model said the household qualifies for no refundable Idaho credits and missed the refundable Grocery Credit. That credit pays $155 to a full-year resident who receives no SNAP. -us,scenario_007,state_refundable_credits,gemini-3.1-pro-preview,llm_error,thresholds_rates,False,"The model got eligibility right (under 65, no SNAP), but it used the superseded $120 amount instead of the 2026 Grocery Credit of $155." -us,scenario_007,state_refundable_credits,gemini-3.5-flash,llm_error,thresholds_rates,False,The model applied the old $120 single-filer Grocery Credit amount. The 2026 amount is $155. -us,scenario_007,state_refundable_credits,gemini-3.5-flash-lite,llm_error,state_local_rule,False,The model gave $0 without considering Idaho's refundable Grocery Credit. That credit pays this full-year resident $155 for 2026. -us,scenario_007,state_refundable_credits,gemini-3.6-flash,llm_error,thresholds_rates,False,The model identified the refundable Grocery Credit but used the old $120 amount. The 2026 per-resident amount is $155. -us,scenario_007,state_refundable_credits,gemini-3.7-flash,llm_error,thresholds_rates,False,The model applied the outdated $120 Grocery Credit amount instead of the 2026 amount of $155. -us,scenario_007,state_refundable_credits,gemini-3.8-flash,llm_error,thresholds_rates,False,The model used the $100 amount from before 2023. The 2026 Idaho Grocery Credit is $155 per person. -us,scenario_007,state_refundable_credits,gemini-4-argon,llm_error,thresholds_rates,False,"The model correctly found the head eligible as a single filer under 65, but it used the old $120 amount instead of the 2026 credit of $155." -us,scenario_007,state_refundable_credits,glm-5.2,llm_error,state_local_rule,False,"The model wrongly claimed Idaho repealed the Grocery Credit. The credit is still in force, it is refundable, and for 2026 it was raised to $155 per person." -us,scenario_007,state_refundable_credits,glm-5.3,llm_error,thresholds_rates,False,"The model correctly saw that income doesn't limit the credit, but it used the outdated $100 amount instead of the 2026 Grocery Credit of $155." -us,scenario_007,state_refundable_credits,gpt-5.4-mini,llm_error,state_local_rule,False,"The model said no Idaho refundable credits are indicated and overlooked the Grocery Credit. That credit needs only full-year residency and no SNAP receipt, and it pays $155." -us,scenario_007,state_refundable_credits,gpt-5.4-nano,llm_error,state_local_rule,False,The model looked for explicit qualifying conditions in the facts and missed that Idaho's Grocery Credit applies automatically to resident filers. It pays $155 for 2026. -us,scenario_007,state_refundable_credits,gpt-5.6-terra,llm_error,credit_phaseout,False,"The model assumed the Idaho Grocery Credit phases out by income. The credit has no income test, so the head receives the full $155." -us,scenario_007,state_refundable_credits,grok-4.3,llm_error,state_local_rule,False,"The model said no Idaho refundable credits apply and missed the refundable Grocery Credit, which pays $155 for this household." -us,scenario_007,state_refundable_credits,grok-4.5,llm_error,thresholds_rates,False,The model used the $100 Grocery Credit amount from before 2023 instead of the 2026 amount of $155 for a full-year resident under 65. -us,scenario_007,state_refundable_credits,grok-4.6,llm_error,thresholds_rates,False,The model applied the outdated $100 refundable Grocery Credit. The 2026 per-person amount is $155. -us,scenario_007,state_refundable_credits,grok-4.7,llm_error,thresholds_rates,False,The model correctly identified the refundable Grocery Credit for one full-year resident but used the old $120 amount instead of $155. -us,scenario_007,state_refundable_credits,grok-build-0.1,llm_error,state_local_rule,False,"The model said no state refundable credits apply and left out Idaho's refundable Grocery Credit, which is $155 for this resident." -us,scenario_007,state_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"The model submitted no value for state_refundable_credits, so there was no answer to score against the $155 Idaho Grocery Credit." -us,scenario_007,state_refundable_credits,kimi-k3,llm_error,thresholds_rates,False,The model used the superseded $120 Grocery Credit amount for a person under 65 instead of the 2026 amount of $155. -us,scenario_007,state_refundable_credits,minimax-m3,llm_error,state_local_rule,False,"The model wrongly asserted that Idaho has no state income tax. Idaho does levy an income tax, and it pays a refundable Grocery Credit of $155 per person for 2026." -us,scenario_007,state_refundable_credits,muse-spark-1.3,llm_error,thresholds_rates,False,The model correctly treated the Grocery Credit as refundable but used the old $120 amount instead of the 2026 amount of $155. -us,scenario_007,state_refundable_credits,ox-alpha,llm_error,thresholds_rates,False,"The model guessed an inflation-adjusted figure of about $140. The 2026 Grocery Credit is a fixed statutory $155 per person, set by the 2025 increase." -us,scenario_007,state_refundable_credits,qwen-3.7-max,llm_error,state_local_rule,False,"The model said no significant refundable Idaho credits apply and overlooked the refundable Grocery Credit, which pays this household $155." -us,scenario_007,state_refundable_credits,qwen3.8-max,llm_error,state_local_rule,False,The model found no Idaho refundable credits and missed the Grocery Credit. That credit is refundable to every qualifying full-year resident and pays $155 for 2026. +us,scenario_007,state_income_tax_before_refundable_credits,claude-fable-5,llm_error,thresholds_rates,False,"The model reached the $19,180 base but taxed it at a flat 5.695% with no $4,811 zero-rate amount, then raised its own $1,092 to $1,571 with no basis. It also skipped the $2,080 Idaho health insurance premium subtraction and the $10 permanent building fund tax. Correct: (17,100 − 4,811) × 5.3% + $10 = $661.32." +us,scenario_007,state_income_tax_before_refundable_credits,claude-fable-5.1,llm_error,taxable_income_or_deductions,False,"The model subtracted Social Security and the $16,100 standard deduction but skipped the $2,080 Idaho health insurance premium subtraction, so it used $19,180 instead of $17,100. It also applied 5.3% to the whole amount with no $4,811 zero-rate amount and left out the $10 permanent building fund tax." +us,scenario_007,state_income_tax_before_refundable_credits,claude-haiku-4.5,llm_error,age_disability,False,"The model invented a roughly $41,110 Idaho pension exclusion and used it to wipe out the $35,280 private pension. Idaho's retirement benefits deduction covers qualifying public pensions for filers aged 65+ (or 62+ and disabled), so a 56-year-old's private pension stays taxable. Idaho taxable income is $17,100 and the tax is $661.32." +us,scenario_007,state_income_tax_before_refundable_credits,claude-haiku-5.5,llm_error,taxable_income_or_deductions,False,"The model asserted zero liability without computing anything. After the Social Security subtraction, the $2,080 health premium subtraction and the $16,100 standard deduction, $17,100 of taxable income remains, which produces $651.32 at 5.3% above $4,811, plus the $10 permanent building fund tax." +us,scenario_007,state_income_tax_before_refundable_credits,claude-opus-4.7,llm_error,thresholds_rates,False,"The model correctly got to $19,180 after the Social Security subtraction and standard deduction, then used a flat 5.695% with no $4,811 zero-rate amount and raised its $1,092 to $1,379 with no basis. It skipped the $2,080 health insurance premium subtraction, the 5.3% 2026 rate and the $10 permanent building fund tax." +us,scenario_007,state_income_tax_before_refundable_credits,claude-opus-4.8,llm_error,thresholds_rates,False,"The model used a $15,750 standard deduction instead of $16,100 and the outdated 5.695% rate above $4,673 instead of 5.3% above $4,811. It then raised its own $846 to $1,300 with no basis. It also skipped the $2,080 Idaho health insurance premium subtraction and the $10 permanent building fund tax." +us,scenario_007,state_income_tax_before_refundable_credits,claude-opus-5,llm_error,taxable_income_or_deductions,False,"The model skipped the $2,080 health insurance premium subtraction, so it used $19,180 instead of $17,100, and its own setup (5.3% above about $4,700) gives about $767, not the $1,112 it reported. It also left out the $10 permanent building fund tax." +us,scenario_007,state_income_tax_before_refundable_credits,claude-opus-5.5,llm_error,taxable_income_or_deductions,False,"The model got the rate and zero bracket right (5.3% above $4,811) but skipped Idaho's $2,080 subtraction for health insurance premiums, so it taxed $19,180 instead of $17,100. It also left out the $10 permanent building fund tax, which is part of the $661.32." +us,scenario_007,state_income_tax_before_refundable_credits,claude-sonnet-4.6,llm_error,taxable_income_or_deductions,False,"The model said Idaho has no Social Security subtraction and taxed 85% of the SSDI. Idaho fully subtracts Social Security included in federal AGI. It also used a personal exemption Idaho does not have, the outdated 5.695% rate with no $4,811 zero bracket, and took the refundable grocery credit as a nonrefundable offset. It skipped the $2,080 health premium subtraction." +us,scenario_007,state_income_tax_before_refundable_credits,claude-sonnet-5,llm_error,thresholds_rates,False,"The model used a $14,600 standard deduction instead of $16,100 and a flat 5.695% instead of 5.3% above $4,811, then raised its own $1,178 to $1,800 with no basis. It skipped the $2,080 health insurance premium subtraction and the $10 permanent building fund tax." +us,scenario_007,state_income_tax_before_refundable_credits,claude-sonnet-5.5,llm_error,taxable_income_or_deductions,False,"The model taxed $19,180 at a flat 5.3%. It skipped the $2,080 health insurance premium subtraction (taxable income is $17,100), did not exempt the first $4,811 at a zero rate, and left out the $10 permanent building fund tax." +us,scenario_007,state_income_tax_before_refundable_credits,deepseek-v4-flash-0731,llm_error,taxable_income_or_deductions,False,"The model never subtracted the $13,784 of taxable Social Security, though Idaho excludes it, and used a $14,000 standard deduction instead of $16,100. It taxed $35,064 at a flat 5.695% instead of 5.3% above $4,811, skipped the $2,080 health premium subtraction, and left out the $10 permanent building fund tax." +us,scenario_007,state_income_tax_before_refundable_credits,deepseek-v4-pro,llm_error,thresholds_rates,False,"The model used the 2023 flat rate of 5.8% with no $4,811 zero bracket and a $15,300 standard deduction instead of 5.3% and $16,100. It also skipped the $2,080 health insurance premium subtraction and the $10 permanent building fund tax." +us,scenario_007,state_income_tax_before_refundable_credits,deepseek-v4-pro-0813,llm_error,thresholds_rates,False,"The model used a $15,400 standard deduction instead of $16,100 and taxed all $19,880 at 5.695%. The 2026 schedule is 5.3% above $4,811. It also skipped the $2,080 health premium subtraction and the $10 permanent building fund tax." +us,scenario_007,state_income_tax_before_refundable_credits,deepseek-v4.1-flash,llm_error,taxable_income_or_deductions,False,"The model used an $8,100 standard deduction instead of the $16,100 Idaho conforming amount and taxed $27,180 at a flat 5.3% with no $4,811 zero bracket. It also skipped the $2,080 health premium subtraction and the $10 permanent building fund tax." +us,scenario_007,state_income_tax_before_refundable_credits,gemini-3-flash-preview,llm_error,thresholds_rates,False,"The model used the outdated 5.8% flat rate with no $4,811 zero bracket and a $15,700 standard deduction instead of $16,100. It skipped the $2,080 health insurance premium subtraction and the $10 permanent building fund tax." +us,scenario_007,state_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,taxable_income_or_deductions,False,"The model counted 'taxable disability income' in the Idaho base. Idaho fully subtracts the $13,784 of Social Security disability included in federal AGI. It also never applied the $2,080 health premium subtraction or the 5.3%-above-$4,811 schedule that produces $651.32 plus the $10 PBF." +us,scenario_007,state_income_tax_before_refundable_credits,gemini-3.1-pro-preview,llm_error,thresholds_rates,False,"The model excluded Social Security, but its $1,246 matches a flat rate applied to roughly $21,000–$23,500 of pension income with no zero bracket. The correct path subtracts $2,080 of health premiums and the $16,100 standard deduction to reach $17,100, taxes it at 5.3% above $4,811, and adds the $10 permanent building fund tax." +us,scenario_007,state_income_tax_before_refundable_credits,gemini-3.5-flash,llm_error,thresholds_rates,False,"The model subtracted a smaller standard deduction plus a personal exemption Idaho does not have, reaching $21,830 instead of $17,100. It taxed that at a flat 5.695% instead of 5.3% above $4,811. It skipped the $2,080 health premium subtraction and the $10 permanent building fund tax." +us,scenario_007,state_income_tax_before_refundable_credits,gemini-3.5-flash-lite,llm_error,taxable_income_or_deductions,False,"The model's $3,371 is consistent with taxing gross income, including the SSDI, at a flat rate with almost no deductions. Idaho subtracts the taxable Social Security and the $2,080 of health premiums and allows the $16,100 standard deduction, leaving $17,100 taxed at 5.3% above $4,811, plus the $10 PBF." +us,scenario_007,state_income_tax_before_refundable_credits,gemini-3.6-flash,llm_error,thresholds_rates,False,"The model's $1,115.08 equals 5.695% × $19,580, meaning a $15,700 standard deduction and the outdated flat rate with no zero bracket. It skipped the $2,080 health insurance premium subtraction, the 5.3% rate above $4,811 and the $10 permanent building fund tax." +us,scenario_007,state_income_tax_before_refundable_credits,gemini-3.7-flash,llm_error,thresholds_rates,False,"The model's explanation computes 5.695% × $19,180 = $1,092.30 but it submitted $1,894. Its method also uses the wrong rate and no $4,811 zero bracket, skips the $2,080 health premium subtraction, and leaves out the $10 permanent building fund tax." +us,scenario_007,state_income_tax_before_refundable_credits,gemini-3.8-flash,llm_error,thresholds_rates,False,"The model taxed $19,930 at the outdated flat 5.8%, using a $15,350 standard deduction instead of $16,100 and no zero bracket. The 2026 schedule is 5.3% above $4,811. It skipped the $2,080 health premium subtraction and the $10 permanent building fund tax." +us,scenario_007,state_income_tax_before_refundable_credits,gemini-4-argon,llm_error,thresholds_rates,False,"The model correctly applied the $2,080 health premium subtraction but used a $14,600 standard deduction instead of $16,100. It also used the 2024 schedule (5.695% above $4,673) instead of the 2026 schedule (5.3% above $4,811) and left out the $10 permanent building fund tax." +us,scenario_007,state_income_tax_before_refundable_credits,glm-5.2,llm_error,age_disability,False,"The model applied Idaho's retirement benefits deduction to the $35,280 private pension. That deduction covers qualifying public pensions for filers aged 65+ or 62+ and disabled, so it does not apply to a 56-year-old's private pension. Idaho taxable income is $17,100, and the tax is $661.32 including the $10 PBF." +us,scenario_007,state_income_tax_before_refundable_credits,glm-5.3,llm_error,thresholds_rates,False,"The model correctly added the $10 permanent building fund tax but taxed all $19,530 at 5.3% with no $4,811 zero bracket. It used a $15,750 standard deduction instead of $16,100 and skipped the $2,080 health insurance premium subtraction that brings taxable income to $17,100." +us,scenario_007,state_income_tax_before_refundable_credits,gpt-5.4-mini,llm_error,taxable_income_or_deductions,False,"The model claimed the standard deduction fully offsets income. The $35,280 private pension stays in Idaho AGI after the Social Security subtraction, and after the $2,080 health premium subtraction and the $16,100 standard deduction, $17,100 of taxable income remains, producing $661.32." +us,scenario_007,state_income_tax_before_refundable_credits,gpt-5.4-nano,llm_error,taxable_income_or_deductions,False,"The model reported zero tax with no derivation. The taxable $35,280 pension leaves $17,100 of Idaho taxable income after the $2,080 health premium subtraction and the $16,100 standard deduction, which is taxed at 5.3% above $4,811, plus the $10 PBF." +us,scenario_007,state_income_tax_before_refundable_credits,gpt-5.5,llm_error,taxable_income_or_deductions,False,"The model skipped the $2,080 Idaho health insurance premium subtraction, so it taxed $19,180 instead of $17,100. It used a $5,000 zero bracket instead of $4,811 and left out the $10 permanent building fund tax." +us,scenario_007,state_income_tax_before_refundable_credits,gpt-5.6-luna,llm_error,taxable_income_or_deductions,False,"The model's $1,885 equals 5.3% of about $35,570, which matches federal AGI less a standard deduction with no Idaho Social Security subtraction. Idaho removes the $13,784 of taxable Social Security and $2,080 of health premiums, leaving $17,100 taxed at 5.3% above $4,811, plus $10 PBF." +us,scenario_007,state_income_tax_before_refundable_credits,gpt-5.6-sol,llm_error,taxable_income_or_deductions,False,"The model taxed $19,180 at a flat 5.3%. It skipped the $2,080 health insurance premium subtraction (taxable income is $17,100), did not apply the $4,811 zero-rate amount, and left out the $10 permanent building fund tax." +us,scenario_007,state_income_tax_before_refundable_credits,gpt-5.6-terra,llm_error,taxable_income_or_deductions,False,"The model's $1,759.89 is consistent with applying 5.3% to about $33,206 of taxable income. Idaho removes the taxable Social Security and the $2,080 of health premiums, leaving $17,100, which is taxed only above $4,811, plus the $10 PBF." +us,scenario_007,state_income_tax_before_refundable_credits,gpt-6-astra,llm_error,state_local_rule,False,"The model got the whole calculation right ($17,100 taxable, 5.3% above $4,811 = $651.32) but left out Idaho's $10 permanent building fund tax. That tax is part of state income tax before refundable credits and brings the total to $661.32." +us,scenario_007,state_income_tax_before_refundable_credits,gpt-6-luna,llm_error,taxable_income_or_deductions,False,"The model's taxable income of about $35,572 means it never removed the $13,784 of taxable Social Security from federal AGI. It also skipped the $2,080 health premium subtraction, applied 5.3% with no $4,811 zero bracket, and left out the $10 PBF." +us,scenario_007,state_income_tax_before_refundable_credits,gpt-6-sol,llm_error,taxable_income_or_deductions,False,"The model skipped the $2,080 Idaho health insurance premium subtraction, so it taxed $19,180 instead of $17,100. It used a $4,990 zero-rate amount instead of $4,811 and left out the $10 permanent building fund tax." +us,scenario_007,state_income_tax_before_refundable_credits,gpt-6.1-sol,llm_error,taxable_income_or_deductions,False,"The model used the correct 5.3% rate and $4,811 zero bracket but skipped the $2,080 Idaho health insurance premium subtraction, so it taxed $19,180 instead of $17,100. It also left out the $10 permanent building fund tax." +us,scenario_007,state_income_tax_before_refundable_credits,gpt-6.1-terra,llm_error,taxable_income_or_deductions,False,"The model applied 5.3% to the whole $19,180. It skipped the $2,080 health premium subtraction (taxable income is $17,100), did not apply the $4,811 zero-rate amount, and left out the $10 permanent building fund tax." +us,scenario_007,state_income_tax_before_refundable_credits,grok-4.3,llm_error,taxable_income_or_deductions,False,"The model's $1,477 matches a flat rate applied to pension income less a deduction far smaller than the $16,100 Idaho conforming standard deduction. It also skipped the $2,080 health premium subtraction, the $4,811 zero bracket and the $10 PBF." +us,scenario_007,state_income_tax_before_refundable_credits,grok-4.5,llm_error,taxable_income_or_deductions,False,"The model used an $8,535 projected standard deduction instead of the $16,100 Idaho conforming amount. It taxed $26,745 at a flat 5.695% instead of 5.3% above $4,811, skipped the $2,080 health premium subtraction, and left out the $10 permanent building fund tax." +us,scenario_007,state_income_tax_before_refundable_credits,grok-4.6,llm_error,taxable_income_or_deductions,False,"The model used a standard deduction of about $8,477 instead of $16,100 and taxed $26,803 at a flat 5.695% instead of 5.3% above $4,811. It skipped the $2,080 health premium subtraction and the $10 permanent building fund tax." +us,scenario_007,state_income_tax_before_refundable_credits,grok-4.7,llm_error,taxable_income_or_deductions,False,"The model used the TCJA-sunset $8,550 standard deduction, but the TCJA standard deduction was made permanent, so the 2026 single amount Idaho conforms to is $16,100. It also taxed all income at 5.3% with no $4,811 zero bracket, skipped the $2,080 health premium subtraction, and left out the $10 PBF." +us,scenario_007,state_income_tax_before_refundable_credits,grok-build-0.1,llm_error,taxable_income_or_deductions,False,"The model's $36,252 base keeps the federally taxable Social Security in Idaho income, but Idaho subtracts it in full. It taxed that base at an outdated flat 5.8% instead of 5.3% above $4,811 and skipped the $2,080 health premium subtraction and the $10 PBF." +us,scenario_007,state_income_tax_before_refundable_credits,inkling,llm_error,taxable_income_or_deductions,False,"The model taxed the $32,964 federal taxable income base without Idaho's subtraction of the $13,784 of taxable Social Security or the $2,080 of health premiums. It applied 5.3% with no $4,811 zero bracket and left out the $10 PBF." +us,scenario_007,state_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"The model gave no value and no explanation for this output, so there was nothing to score against the $661.32." +us,scenario_007,state_income_tax_before_refundable_credits,kimi-k3,llm_error,thresholds_rates,False,"The model got to $19,180 by using a $13,600 deduction/exemption and a $2,500 zero bracket instead of the $16,100 standard deduction and the $4,811 zero-rate amount. It skipped the $2,080 health premium subtraction and the $10 permanent building fund tax." +us,scenario_007,state_income_tax_before_refundable_credits,minimax-m3,llm_error,state_local_rule,False,"The model claimed Idaho has no individual income tax. Idaho levies a 5.3% income tax above a $4,811 zero-rate amount plus a $10 permanent building fund tax, which gives $661.32 on $17,100 of taxable income." +us,scenario_007,state_income_tax_before_refundable_credits,muse-spark-1.3,llm_error,taxable_income_or_deductions,False,"The model's $34,814 base matches federal AGI less a deduction of about $14,250 with no Idaho Social Security subtraction. Idaho removes the $13,784 of taxable Social Security and $2,080 of health premiums, leaving $17,100 taxed at 5.3% above $4,811, plus $10 PBF." +us,scenario_007,state_income_tax_before_refundable_credits,muse-wonder,llm_error,taxable_income_or_deductions,False,"The model applied a flat 5.3% to $19,180. It skipped the $2,080 health insurance premium subtraction (taxable income is $17,100), did not apply the $4,811 zero-rate amount, and left out the $10 permanent building fund tax." +us,scenario_007,state_income_tax_before_refundable_credits,ox-alpha,llm_error,taxable_income_or_deductions,False,"The model got to $19,180 and applied a flat 5.3%. It skipped Idaho's $2,080 health insurance premium subtraction, did not apply the $4,811 zero-rate amount, and left out the $10 permanent building fund tax." +us,scenario_007,state_income_tax_before_refundable_credits,qwen-3.7-max,llm_error,taxable_income_or_deductions,False,"The model treated the full $19,285 SSDI as taxable and never applied Idaho's Social Security subtraction. It used a $14,600 deduction and an outdated 5.8% rate, and subtracted the grocery credit, which is refundable and does not belong in this output. It then cut its own $2,198 to $1,707 with no basis." +us,scenario_007,state_income_tax_before_refundable_credits,qwen3.8-max,llm_error,thresholds_rates,False,"The model used a graduated schedule that matches no Idaho rate schedule and took an extra $5,200 deduction on top of the federal standard deduction. Idaho now has a single 5.3% rate above $4,811 on $17,100 of taxable income, after the $2,080 health premium subtraction, plus the $10 permanent building fund tax." +us,scenario_007,state_refundable_credits,claude-fable-5,llm_error,thresholds_rates,False,"The model correctly picked the Idaho Grocery Credit as the refundable credit for a single filer under 65. However, it used the old $120 per-person amount instead of the $155 that applies from 2025." +us,scenario_007,state_refundable_credits,claude-haiku-4.5,llm_error,state_local_rule,False,"The model said Idaho has no refundable individual income tax credits. That overlooks the Idaho Grocery Credit, which is refundable and worth $155 for this resident under 65 in 2026." +us,scenario_007,state_refundable_credits,claude-haiku-5.5,llm_error,state_local_rule,False,The model said no refundable Idaho credits apply and left out the refundable Idaho Grocery Credit. This full-year resident under 65 who does not receive SNAP qualifies for $155 in 2026. +us,scenario_007,state_refundable_credits,claude-opus-4.7,llm_error,thresholds_rates,False,"The model's reasoning says $120 for a non-senior, but it submitted $140, which matches the old under-65 amount plus the $20 senior add-on. Neither figure is right: the 2026 per-person grocery credit for someone under 65 is $155." +us,scenario_007,state_refundable_credits,claude-opus-4.8,llm_error,state_local_rule,False,"The model treated the Grocery Credit as nonrefundable when claimed on the return. In fact it is a refundable credit on the Idaho income tax return, so the full $155 counts toward state refundable credits." +us,scenario_007,state_refundable_credits,claude-opus-5,llm_error,state_local_rule,False,"The model correctly called the Idaho Grocery Credit refundable-style but then treated it as a nonrefundable item and returned $0. The credit is refundable, and this head qualifies for $155 in 2026." +us,scenario_007,state_refundable_credits,claude-sonnet-4.6,llm_error,state_local_rule,False,"The model assumed the grocery credit is used up first against Idaho tax liability, which would leave no refundable amount. The grocery credit is fully refundable regardless of liability, so the whole credit counts. The model also used $120 instead of the 2026 amount of $155." +us,scenario_007,state_refundable_credits,claude-sonnet-5,llm_error,state_local_rule,False,"The model classified the Idaho Grocery Credit as nonrefundable against liability. It is a refundable credit, and this full-year resident under 65 gets $155 in 2026." +us,scenario_007,state_refundable_credits,claude-sonnet-5.5,llm_error,thresholds_rates,False,"The model correctly treated the Idaho Grocery Credit as refundable. However, it used the old $120 per-person amount instead of the 2026 amount of $155." +us,scenario_007,state_refundable_credits,deepseek-v4-flash-0731,llm_error,state_local_rule,False,"The model applied an income phase-out of about $22,500 that does not exist. Every qualifying resident gets the Idaho Grocery Credit regardless of income, so this head receives the full $155." +us,scenario_007,state_refundable_credits,deepseek-v4-pro,llm_error,thresholds_rates,False,The model correctly picked the refundable grocery credit for one person. It used the old $120 amount instead of the $155 in effect for 2026. +us,scenario_007,state_refundable_credits,deepseek-v4-pro-0813,llm_error,thresholds_rates,False,"The model used $100, the pre-2023 grocery credit amount for someone under 65. The 2026 amount is $155." +us,scenario_007,state_refundable_credits,deepseek-v4.1-flash,llm_error,thresholds_rates,False,"The model used the outdated $100 grocery credit amount. For a resident under 65 in 2026, the credit is $155." +us,scenario_007,state_refundable_credits,gemini-3-flash-preview,llm_error,thresholds_rates,False,"The model used $120 per household member, which is the 2023–2024 amount. In 2026 the per-person grocery credit for someone under 65 is $155." +us,scenario_007,state_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,state_local_rule,False,The model concluded that no refundable Idaho credits apply and left out the refundable Idaho Grocery Credit. This head qualifies for $155. +us,scenario_007,state_refundable_credits,gemini-3.1-pro-preview,llm_error,thresholds_rates,False,"The model correctly found that the head qualifies for the grocery credit because they do not receive SNAP. However, it used the old $120 amount instead of the 2026 amount of $155." +us,scenario_007,state_refundable_credits,gemini-3.5-flash,llm_error,thresholds_rates,False,The model used $120 for a single filer under 65. That amount was replaced by $155 starting in tax year 2025. +us,scenario_007,state_refundable_credits,gemini-3.5-flash-lite,llm_error,state_local_rule,False,The model returned $0 and left out the refundable Idaho Grocery Credit. This full-year resident is entitled to $155 in 2026. +us,scenario_007,state_refundable_credits,gemini-3.6-flash,llm_error,thresholds_rates,False,The model correctly identified the refundable Grocery Credit for each resident. It used the old $120 amount instead of the 2026 amount of $155. +us,scenario_007,state_refundable_credits,gemini-3.7-flash,llm_error,thresholds_rates,False,"The model used the old $120 grocery credit amount. For an Idaho resident under 65 in 2026, the credit is $155." +us,scenario_007,state_refundable_credits,gemini-3.8-flash,llm_error,thresholds_rates,False,"The model used $100 per person, the grocery credit amount from before 2023. The 2026 amount for someone under 65 is $155." +us,scenario_007,state_refundable_credits,gemini-4-argon,llm_error,thresholds_rates,False,The model correctly found that a single individual under 65 qualifies. It used the old $120 amount instead of the 2026 amount of $155. +us,scenario_007,state_refundable_credits,glm-5.2,llm_error,state_local_rule,False,"The model wrongly said the Idaho Grocery Credit had been repealed. The credit is still in effect, was raised to $155 per person under 65 for 2026, and is refundable." +us,scenario_007,state_refundable_credits,glm-5.3,llm_error,thresholds_rates,False,"The model correctly found that the credit is refundable. However, it used the outdated $100 amount instead of the 2026 amount of $155." +us,scenario_007,state_refundable_credits,gpt-5.4-mini,llm_error,state_local_rule,False,The model concluded that no Idaho refundable credits apply and left out the refundable Idaho Grocery Credit. This head receives $155. +us,scenario_007,state_refundable_credits,gpt-5.4-nano,llm_error,state_local_rule,False,"The model assumed it needed household facts showing eligibility before allowing a refundable state credit. This full-year Idaho resident receives no SNAP and is not incarcerated, so all 12 months qualify for the $155 Idaho Grocery Credit." +us,scenario_007,state_refundable_credits,gpt-5.6-terra,llm_error,state_local_rule,False,"The model applied an income phase-out that does not exist. Every qualifying resident gets the Idaho Grocery Credit regardless of income, so the head receives the full $155." +us,scenario_007,state_refundable_credits,gpt-6.1-terra,llm_error,thresholds_rates,False,The model correctly included the refundable grocery credit for one resident under 65. It used the old $120 amount instead of the 2026 amount of $155. +us,scenario_007,state_refundable_credits,grok-4.3,llm_error,state_local_rule,False,The model concluded that Idaho offers no refundable credits for this household and left out the Idaho Grocery Credit. The credit is refundable and worth $155. +us,scenario_007,state_refundable_credits,grok-4.5,llm_error,thresholds_rates,False,The model used the outdated $100 grocery credit amount for someone under 65. The 2026 amount is $155. +us,scenario_007,state_refundable_credits,grok-4.6,llm_error,thresholds_rates,False,The model correctly treated the grocery credit as refundable and claimed. It used $100 instead of the 2026 per-person amount of $155. +us,scenario_007,state_refundable_credits,grok-4.7,llm_error,thresholds_rates,False,The model correctly picked the Idaho Grocery Credit as the only refundable credit. It used the old $120 amount instead of the 2026 amount of $155. +us,scenario_007,state_refundable_credits,grok-build-0.1,llm_error,state_local_rule,False,"The model said no refundable state credits apply and left out the Idaho Grocery Credit. Every qualifying full-year resident gets it, and it is worth $155 here." +us,scenario_007,state_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"The model gave no value or explanation for state_refundable_credits, so there is no answer to score. The correct value is the $155 Idaho Grocery Credit." +us,scenario_007,state_refundable_credits,kimi-k3,llm_error,thresholds_rates,False,The model correctly picked the refundable grocery credit for one person under 65. It used the old $120 amount instead of the 2026 amount of $155. +us,scenario_007,state_refundable_credits,minimax-m3,llm_error,state_local_rule,False,"The model wrongly said Idaho has no state income tax. Idaho does levy an income tax, and its return includes the refundable Grocery Credit, worth $155 for this head." +us,scenario_007,state_refundable_credits,muse-spark-1.3,llm_error,thresholds_rates,False,The model correctly treated the grocery credit as refundable. It used the old $120 amount instead of the 2026 amount of $155. +us,scenario_007,state_refundable_credits,ox-alpha,llm_error,thresholds_rates,False,"The model guessed an inflation-adjusted amount of $140. The grocery credit is not indexed to inflation; it is a fixed amount in statute, which legislation set at $155 per person under 65 for 2026." +us,scenario_007,state_refundable_credits,qwen-3.7-max,llm_error,state_local_rule,False,The model said Idaho has no significant refundable credits that apply and left out the refundable Idaho Grocery Credit. This head receives $155. +us,scenario_007,state_refundable_credits,qwen3.8-max,llm_error,state_local_rule,False,The model concluded that no Idaho refundable credits apply and left out the Idaho Grocery Credit. The credit is refundable and worth $155 for this full-year resident under 65. us,scenario_008,child1_chip_eligible,claude-opus-4.7,llm_error,health_coverage,False,"The model applied only NJ's upper CHIP ceiling (""well below NJ CHIP income limit (350% FPL)"") and never tested the lower Medicaid children's threshold that CHIP sits above. At ~$30,915 for a household of eight, the 17-year-old falls in the OLDER_CHILD Medicaid category, and Medicaid eligibility precludes CHIP, so the correct answer is 0." us,scenario_008,child1_chip_eligible,claude-opus-4.8,llm_error,health_coverage,False,"The model reasoned that ""very low income"" plus age under 19 establishes CHIP eligibility, inverting the actual rule: income far below the Medicaid children's limit routes the child to Medicaid, and CHIP covers only children who do not qualify for Medicaid. Child1 is Medicaid-eligible under the OLDER_CHILD category, so CHIP eligibility is 0." us,scenario_008,child1_chip_eligible,claude-sonnet-4.6,llm_error,health_coverage,False,"The model built its entire test around the 350% FPL CHIP ceiling ($205,240 for a family of eight) and concluded eligibility because $30,915 fell under it, treating the absence of listed coverage as the only other condition. It omitted the Medicaid screen that runs first: a 17-year-old at roughly 54% FPL qualifies for NJ Medicaid in the OLDER_CHILD category, which by construction makes is_chip_eligible False." @@ -561,51 +566,52 @@ us,scenario_008,child6_early_head_start_eligible,gpt-5.4-mini,llm_error,categori us,scenario_008,child6_head_start_eligible,gpt-5.4-mini,llm_error,categorical_eligibility,False,"The model incorrectly treated age 1 as within the preschool-age Head Start range. A one-year-old falls under Early Head Start rather than Head Start, and age alone does not establish income eligibility." us,scenario_008,child6_medicaid_eligible,gpt-5.4-nano,llm_error,categorical_eligibility,False,"The model incorrectly required a separate explicit Medicaid-triggering fact and failed to apply the age-based YOUNG_CHILD pathway. Child 6 is age 1 and a dependent, and the household's MAGI of 0.55 times FPL satisfies the New Jersey income test for that category." us,scenario_008,federal_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. -us,scenario_008,federal_refundable_credits,claude-fable-5,llm_error,credit_phaseout,False,"It assumed an MFJ phase-out start of about $30,050 and cut the EITC to $8,173. But AGI of about $30,632 is below the 2026 MFJ threshold, so the full $8,231 applies. It also measured SE earnings as 0.9235 × $4,000 instead of $4,000 minus the $282.59 half-SE-tax deduction, and then submitted $12,130, which does not match its own $12,372 sum." -us,scenario_008,federal_refundable_credits,claude-haiku-4.5,llm_error,thresholds_rates,False,"It computed a $4,245 ACTC and then used an unexplained $1,305 instead. It also put the EITC at $1,395, when a three-or-more-child family with about $30,500 of earned income is on the plateau and gets the full $8,231. The correct total is $8,231 plus $4,202.61 of ACTC." -us,scenario_008,federal_refundable_credits,claude-haiku-5.5,llm_error,categorical_eligibility,False,"It acknowledged that the EITC is positive and still returned $0. It dropped both the $8,231 maximum three-plus-child EITC and the $4,202.61 refundable CTC, which equals 15% of earned income above $2,500." -us,scenario_008,federal_refundable_credits,claude-opus-4.7,llm_error,thresholds_rates,False,"Its ACTC of $4,202 was correct, but it overstated the 2026 three-plus-child EITC maximum at $8,267 instead of $8,231. It then inflated its own $12,469 sum to $13,167 with no basis." -us,scenario_008,federal_refundable_credits,claude-opus-4.8,llm_error,other,False,"It added a $1,000 refundable AOTC even though no qualified education expenses are listed, so the AOTC is $0. It also cut the ACTC to an arbitrary $388, when with zero tax liability the full 15% × ($30,517.41 − $2,500) = $4,202.61 is refundable." -us,scenario_008,federal_refundable_credits,claude-opus-5,llm_error,credit_phaseout,False,"It reduced the EITC to about $7,700 even though AGI is below the 2026 MFJ phase-out start, so the full $8,231 applies. It based the ACTC on gross $30,800 instead of earned income net of the half-SE-tax deduction ($30,517.41), and it added a $355 AOTC despite there being no qualified expenses." -us,scenario_008,federal_refundable_credits,claude-sonnet-4.6,llm_error,thresholds_rates,False,"It used the 2025 maximum of $8,046 and a phase-out start of $26,511, which is not the MFJ threshold. That left an EITC of $7,178 instead of the full 2026 $8,231. It also measured SE earnings as 0.9235 × $4,000 instead of $4,000 minus half of SE tax, which gave $4,199 instead of $4,202.61." -us,scenario_008,federal_refundable_credits,claude-sonnet-5,llm_error,credit_phaseout,False,"It applied an EITC phase-out from about $29,600 on top of the 2025 $8,046 maximum, when the full 2026 $8,231 applies. It argued that most of the CTC flows through as ACTC even though the 15%-of-earnings limit caps it at $4,202.61. It also added a $1,000 AOTC with no qualified expenses and settled on an arbitrary $12,900." -us,scenario_008,federal_refundable_credits,deepseek-v4-flash-0731,llm_error,taxable_income_or_deductions,False,"It cut the EITC to $8,021 with a phase-out that does not bind at this AGI, so the full $8,231 applies. It also based the ACTC on gross earnings of $30,800 instead of $30,517.41 after subtracting the half-SE-tax deduction, giving $4,245 instead of $4,202.61." -us,scenario_008,federal_refundable_credits,deepseek-v4-pro,llm_error,thresholds_rates,False,"It cut the EITC to $7,787 even though AGI is below the 2026 MFJ phase-out start, so the full $8,231 applies. It also used the pre-TCJA $3,000 ACTC threshold on gross $30,800 instead of $2,500 on earned income of $30,517.41." -us,scenario_008,federal_refundable_credits,deepseek-v4-pro-0813,llm_error,thresholds_rates,False,"Its $4,124 ACTC equals 15% × ($30,494 − $3,000). That uses the expired $3,000 threshold instead of the permanent $2,500, and 0.9235 × SE earnings instead of SE income minus half of SE tax. Its $8,190 EITC also falls short of the full $8,231 maximum." -us,scenario_008,federal_refundable_credits,deepseek-v4.1-flash,llm_error,thresholds_rates,False,"It overstated the 2026 three-plus-child EITC maximum at $8,247 instead of $8,231. It also measured SE earned income as 0.9235 × $4,000, giving $30,494 instead of $30,517.41, which put the ACTC at $4,199.10 instead of $4,202.61." -us,scenario_008,federal_refundable_credits,gemini-3-flash-preview,llm_error,credit_phaseout,False,"It reduced the EITC to $7,691, but AGI of about $30,632 is below the 2026 MFJ phase-out start, so the full $8,231 applies. Its ACTC of $4,199 used 0.9235 × SE earnings instead of $4,000 minus the half-SE-tax deduction, which gives $4,202.61." -us,scenario_008,federal_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,other,False,"It claimed the maximum EITC plus the full CTC but gave $11,400, which matches neither. The correct sum is the $8,231 maximum EITC plus a $4,202.61 refundable CTC limited by earnings, $12,433.61 in total." -us,scenario_008,federal_refundable_credits,gemini-3.1-pro-preview,llm_error,thresholds_rates,False,"It computed the ACTC as $4,124, which corresponds to the expired $3,000 earned-income threshold. The $2,500 threshold applies, giving 15% × ($30,517.41 − $2,500) = $4,202.61. It also rounded the EITC to $8,200 instead of the full $8,231." -us,scenario_008,federal_refundable_credits,gemini-3.5-flash,llm_error,credit_phaseout,False,"It reduced the EITC to $7,128 by applying a phase-out, when AGI is below the 2026 MFJ threshold and the full $8,231 applies. Its $4,128 ACTC used the old $3,000 threshold instead of $2,500, which gives $4,202.61." -us,scenario_008,federal_refundable_credits,gemini-3.5-flash-lite,llm_error,other,False,"It gave no computation, and its $9,750 is about $2,700 below the correct sum: the $8,231 maximum three-plus-child EITC plus a $4,202.61 refundable CTC (15% of the $30,517.41 of earned income above $2,500)." -us,scenario_008,federal_refundable_credits,gemini-3.6-flash,llm_error,thresholds_rates,False,"Its ACTC of $4,203 was correct, but it used the 2025 three-plus-child EITC maximum of $8,046 instead of the 2026 maximum of $8,231." -us,scenario_008,federal_refundable_credits,gemini-3.7-flash,llm_error,thresholds_rates,False,"It gave no breakdown, and its $11,940 is about $494 short of the $8,231 full EITC plus $4,202.61 ACTC. That gap fits an EITC reduced by a phase-out that does not apply below the 2026 MFJ threshold, or an outdated maximum." -us,scenario_008,federal_refundable_credits,gemini-3.8-flash,llm_error,thresholds_rates,False,"Its $4,128 ACTC corresponds to the expired $3,000 earned-income threshold. The $2,500 threshold applies, giving $4,202.61. Its EITC of $8,233 is also slightly above the $8,231 maximum." -us,scenario_008,federal_refundable_credits,gemini-4-argon,llm_error,thresholds_rates,False,"It explicitly used a $3,000 threshold, computing 15% × ($30,517.41 − $3,000) = $4,127.61. The $2,500 threshold applies and gives $4,202.61. It also overstated the EITC maximum at $8,268 instead of $8,231." -us,scenario_008,federal_refundable_credits,glm-5.2,parse_contract_failure,missing_output,False,The model returned no answer and no explanation for federal_refundable_credits. -us,scenario_008,federal_refundable_credits,glm-5.3,llm_error,thresholds_rates,False,"It overstated the 2026 three-plus-child EITC maximum at $8,360 instead of $8,231. It also measured SE earnings as 0.9235 × $4,000 instead of $4,000 minus half of SE tax, which gave $4,199 instead of $4,202.61." -us,scenario_008,federal_refundable_credits,gpt-5.4-mini,llm_error,categorical_eligibility,False,"It wrongly concluded that the facts do not establish qualifying children. The six listed children, all living in the household, qualify for the EITC, and the five under 17 qualify for the CTC. That yields $8,231 of EITC and $4,202.61 of refundable CTC." -us,scenario_008,federal_refundable_credits,gpt-5.4-nano,llm_error,categorical_eligibility,False,"It returned $0 despite $30,517.41 of earned income and six qualifying children. It missed both the $8,231 maximum EITC and the $4,202.61 refundable CTC." -us,scenario_008,federal_refundable_credits,gpt-5.5,llm_error,taxable_income_or_deductions,False,"The EITC of $8,231 was correct, but it based the ACTC on gross $30,800. Earned income for the ACTC counts net SE earnings after subtracting the $282.59 deductible half of SE tax, which gives $30,517.41 and an ACTC of $4,202.61." -us,scenario_008,federal_refundable_credits,gpt-5.6-luna,llm_error,thresholds_rates,False,"It used the 2025 EITC maximum of $8,046 instead of the 2026 maximum of $8,231. It also based the ACTC on gross $30,800 without subtracting the half-SE-tax deduction, giving $4,245 instead of $4,202.61." -us,scenario_008,federal_refundable_credits,gpt-5.6-sol,llm_error,taxable_income_or_deductions,False,"The EITC of $8,231 was correct, but the $4,245 ACTC came from gross $30,800 of earnings. Earned income is $4,000 of SE income minus the $282.59 half-SE-tax deduction plus wages, $30,517.41, which gives $4,202.61." -us,scenario_008,federal_refundable_credits,gpt-5.6-terra,llm_error,taxable_income_or_deductions,False,"Its $12,476 equals the $8,231 EITC plus 15% × ($30,800 − $2,500). That bases the ACTC on gross SE income instead of SE income reduced by the $282.59 deductible half of SE tax, which gives $4,202.61." -us,scenario_008,federal_refundable_credits,gpt-6-luna,llm_error,taxable_income_or_deductions,False,"It understated the EITC at $8,162 instead of the full $8,231, since AGI is below the 2026 MFJ phase-out start. It also based the ACTC on gross $30,800, giving $4,245 instead of $4,202.61 on earned income net of the half-SE-tax deduction." -us,scenario_008,federal_refundable_credits,gpt-6-sol,llm_error,thresholds_rates,False,"Its ACTC of $4,203 was correct, but it overstated the 2026 three-plus-child EITC maximum at $8,342 instead of $8,231." -us,scenario_008,federal_refundable_credits,grok-4.3,llm_error,other,False,"It treated refundable credits as inapplicable because net income tax was already zero. That reverses how refundability works: the EITC ($8,231) and ACTC ($4,202.61) are paid out precisely because there is no tax liability to offset." -us,scenario_008,federal_refundable_credits,grok-4.5,llm_error,thresholds_rates,False,"It applied pre-TCJA ACTC rules with a $3,000 threshold, which gave $4,124. OBBBA made the $2,500 threshold permanent, so the ACTC is $4,202.61. It also overstated the EITC maximum at $8,247 instead of $8,231." -us,scenario_008,federal_refundable_credits,grok-4.6,llm_error,thresholds_rates,False,"It used the expired $3,000 ACTC earned-income threshold, which gave $4,124 instead of $4,202.61 under the permanent $2,500 threshold. It also rounded the EITC maximum up to $8,250 instead of $8,231." -us,scenario_008,federal_refundable_credits,grok-4.7,llm_error,thresholds_rates,False,"The EITC of $8,231 was correct, but it assumed a post-sunset $3,000 ACTC threshold and 0.9235 × SE earnings, which gave $4,124.10. The $2,500 threshold remains in force, and earned income net of half of SE tax is $30,517.41, so the ACTC is $4,202.61." -us,scenario_008,federal_refundable_credits,grok-build-0.1,llm_error,credit_phaseout,False,"It phased the EITC down to $7,901 at an AGI of $30,632, but that is below the 2026 MFJ phase-out start, so the full $8,231 applies. Its $4,199 ACTC used 0.9235 × SE earnings instead of SE income minus half of SE tax, which gives $4,202.61." -us,scenario_008,federal_refundable_credits,inkling,llm_error,taxable_income_or_deductions,False,"It overstated the EITC maximum at $8,271 instead of $8,231. It also computed the ACTC on gross $30,800 instead of $30,517.41 after the half-SE-tax deduction, giving $4,245 instead of $4,202.61." -us,scenario_008,federal_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,The model returned no answer and no explanation for federal_refundable_credits. -us,scenario_008,federal_refundable_credits,kimi-k3,llm_error,taxable_income_or_deductions,False,"The EITC of $8,231 was correct, but it applied the 15% ACTC rate to gross earnings of $30,800. SE earned income must be reduced by the $282.59 deductible half of SE tax, leaving $30,517.41 and an ACTC of $4,202.61." -us,scenario_008,federal_refundable_credits,minimax-m3,llm_error,thresholds_rates,False,"It used an outdated EITC maximum of $7,152 and phased it out from $28,120, leaving $6,588, when the full 2026 maximum of $8,231 applies below the MFJ threshold. Its ACTC used gross $30,800 instead of earnings net of half of SE tax, giving $4,245 instead of $4,202.61." -us,scenario_008,federal_refundable_credits,muse-spark-1.3,llm_error,thresholds_rates,False,"It understated the EITC at about $7,800 instead of the full $8,231 three-plus-child maximum, which applies because AGI is below the phase-out start. It also based the ACTC on gross $30,800, giving $4,245 instead of $4,202.61." -us,scenario_008,federal_refundable_credits,muse-wonder,llm_error,thresholds_rates,False,"It used the 2025 EITC maximum of $8,046 instead of the 2026 maximum of $8,231. It also measured SE earnings as 0.9235 × $4,000 instead of $4,000 minus half of SE tax, giving $4,199 instead of $4,202.61." -us,scenario_008,federal_refundable_credits,ox-alpha,llm_error,taxable_income_or_deductions,False,"It overstated the 2026 EITC maximum at $8,262 instead of $8,231. It also computed the ACTC on gross $30,800 without subtracting the $282.59 half-SE-tax deduction, giving $4,245 instead of $4,202.61." -us,scenario_008,federal_refundable_credits,qwen-3.7-max,llm_error,categorical_eligibility,False,"It added a $1,000 refundable AOTC even though qualified education expenses are $0, so the AOTC is $0. It also applied an EITC phase-out from $26,210 to the 2025 $8,046 maximum, when the full 2026 $8,231 applies below the MFJ threshold." -us,scenario_008,federal_refundable_credits,qwen3.8-max,llm_error,other,False,"It wrongly capped the ACTC at $1,600 by tying it to tax-liability room. The refundable CTC is 15% of earned income above $2,500, which is $4,202.61, regardless of liability. It also understated the EITC at $6,801 instead of $8,231, and its stated sum ($6,801 + $1,600 = $6,586) is arithmetically wrong." +us,scenario_008,federal_refundable_credits,claude-fable-5,llm_error,credit_phaseout,False,"It cut the EITC with a $30,050 MFJ phase-out start. The 2026 threshold is above this household's AGI, so the full $8,231 applies. It also measured ACTC earned income as SE × 0.9235 instead of SE minus half the SE tax, which gave $4,199 instead of $4,202.61. It then reported $12,130, which is below even its own $12,372 sum." +us,scenario_008,federal_refundable_credits,claude-haiku-4.5,llm_error,credit_phaseout,False,"It computed the 15% ACTC phase-in as $4,245 but then used an unexplained $1,305. It also put the EITC at $1,395, even though a family with 3+ children at about $30,500 of earned income gets the full $8,231 maximum. The correct total is $8,231 + $4,202.61." +us,scenario_008,federal_refundable_credits,claude-haiku-5.5,llm_error,categorical_eligibility,False,"It acknowledged that the EITC is positive but still reported $0 in refundable credits. It left out the full $8,231 three-or-more-child EITC and the $4,202.61 refundable CTC, which is 15% of the $28,017.41 of earned income above $2,500." +us,scenario_008,federal_refundable_credits,claude-opus-4.7,llm_error,thresholds_rates,False,"Its ACTC of $4,202 was correct. However, it used an EITC maximum of $8,267 instead of the 2026 figure of $8,231. It then raised its own $12,469 sum to $13,167 without any rule supporting the increase." +us,scenario_008,federal_refundable_credits,claude-opus-4.8,llm_error,categorical_eligibility,False,"It added a $1,000 refundable AOTC even though qualified education expenses are unlisted and therefore $0. It also cut the ACTC to $388 on the false premise that nonrefundable CTC absorbs most of it. With zero tax liability, the ACTC is the full 15% phase-in amount of $4,202.61." +us,scenario_008,federal_refundable_credits,claude-opus-5,llm_error,credit_phaseout,False,"It put the EITC at about $7,700 by assuming a phase-out, but AGI is below the 2026 MFJ phase-out start, so the full $8,231 applies. It used gross $30,800 for the ACTC without subtracting half the SE tax, giving $4,245 instead of $4,202.61. It also invented a $355 AOTC with no qualified expenses." +us,scenario_008,federal_refundable_credits,claude-sonnet-4.6,llm_error,credit_phaseout,False,"It used outdated parameters: an $8,046 maximum and a $26,511 MFJ phase-out start, which led to an $868 reduction. Under 2026 parameters the household gets the full $8,231 with no phase-out. It also computed ACTC earned income as wages + SE × 0.9235 = $30,494. The engine uses wages + SE − half SE tax = $30,517.41." +us,scenario_008,federal_refundable_credits,claude-sonnet-5,llm_error,credit_phaseout,False,"It claimed the earned-income formula exceeds the $1,700-per-child cap and so set ACTC at $8,500. In fact the 15% phase-in limit of $4,202.61 is the binding constraint. It also added a $1,000 AOTC despite $0 qualified expenses and reduced the EITC with a phase-out that does not apply." +us,scenario_008,federal_refundable_credits,deepseek-v4-flash-0731,llm_error,credit_phaseout,False,"It reduced the EITC to $8,021, even though income is below the 2026 MFJ phase-out start and the full $8,231 applies. It computed ACTC on gross $30,800 without subtracting the $282.59 half-SE-tax deduction, which overstated it at $4,245." +us,scenario_008,federal_refundable_credits,deepseek-v4-pro,llm_error,thresholds_rates,False,"It used the pre-TCJA $3,000 ACTC earnings threshold instead of the permanent $2,500, giving $4,170 instead of $4,202.61. It also reduced the EITC to $7,787 instead of the unreduced 2026 maximum of $8,231." +us,scenario_008,federal_refundable_credits,deepseek-v4-pro-0813,llm_error,thresholds_rates,False,"Its $4,124 ACTC matches 15% × ($30,494 − $3,000), so it used the expired $3,000 threshold instead of $2,500 and understated earned income. Its $8,190 EITC is below the full 2026 maximum of $8,231." +us,scenario_008,federal_refundable_credits,deepseek-v4.1-flash,llm_error,taxable_income_or_deductions,False,"It measured earned income as wages + SE × 0.9235 = $30,494, which gave an ACTC of $4,199.10. Earned income is wages plus SE income minus half the SE tax, $30,517.41, which gives $4,202.61. It also overstated the 2026 EITC maximum as $8,247 instead of $8,231." +us,scenario_008,federal_refundable_credits,gemini-3-flash-preview,llm_error,credit_phaseout,False,"It reduced the EITC to $7,691, but AGI of about $30,632 is below the 2026 MFJ phase-out start, so the full $8,231 applies. It also used $30,494 of earned income (wages + SE × 0.9235) for the ACTC. The engine uses $30,517.41 after deducting half the SE tax." +us,scenario_008,federal_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,credit_phaseout,False,"It gave no computation, and its $11,400 total is about $1,034 short of the full $8,231 EITC plus the 15%-phase-in ACTC of $4,202.61. Its claim of the 'full Child Tax Credit for all eligible children' ignores that the refundable CTC is limited to 15% of earnings above $2,500." +us,scenario_008,federal_refundable_credits,gemini-3.1-pro-preview,llm_error,thresholds_rates,False,"Its $4,124 ACTC reflects the expired $3,000 earnings threshold instead of the $2,500 threshold, which gives $4,202.61. It also rounded the EITC down to about $8,200 instead of the 2026 maximum of $8,231." +us,scenario_008,federal_refundable_credits,gemini-3.5-flash,llm_error,credit_phaseout,False,"It cut the EITC to $7,128 with a phase-out that does not apply, since AGI is below the 2026 MFJ phase-out start and the full $8,231 is due. It also computed the ACTC as $4,128 using the $3,000 threshold instead of $2,500." +us,scenario_008,federal_refundable_credits,gemini-3.5-flash-lite,llm_error,credit_phaseout,False,"It gave no computation. Its $9,750 total falls about $2,684 short of the full $8,231 EITC plus the $4,202.61 refundable CTC, so it understated one or both credits." +us,scenario_008,federal_refundable_credits,gemini-3.6-flash,llm_error,thresholds_rates,False,"Its ACTC of $4,203 was correct. However, it used the 2025 EITC maximum of $8,046 instead of the 2026 three-or-more-child maximum of $8,231." +us,scenario_008,federal_refundable_credits,gemini-3.7-flash,llm_error,credit_phaseout,False,"It gave no components. Its $11,940 total is about $494 below the full $8,231 EITC plus the $4,202.61 refundable CTC, which is consistent with applying an EITC phase-out that does not apply below the 2026 MFJ threshold." +us,scenario_008,federal_refundable_credits,gemini-3.8-flash,llm_error,thresholds_rates,False,"Its $4,128 ACTC equals 15% × ($30,517 − $3,000), so it used the expired $3,000 threshold. The 2026 law uses $2,500, which gives $4,202.61." +us,scenario_008,federal_refundable_credits,gemini-4-argon,llm_error,thresholds_rates,False,"It explicitly computed the ACTC as 15% of earnings above $3,000, which is the pre-TCJA threshold, instead of $2,500, and got $4,127.61 instead of $4,202.61. It also overstated the 2026 EITC maximum as $8,268 instead of $8,231." +us,scenario_008,federal_refundable_credits,glm-5.2,parse_contract_failure,missing_output,False,The answer contained no parseable value for federal_refundable_credits. +us,scenario_008,federal_refundable_credits,glm-5.3,llm_error,thresholds_rates,False,"It used an inflated 2026 EITC maximum of $8,360 instead of $8,231. It also computed ACTC earned income as wages + SE × 0.9235 = $30,494. The engine uses wages + SE minus half the SE tax = $30,517.41." +us,scenario_008,federal_refundable_credits,gpt-5.4-mini,llm_error,categorical_eligibility,False,"It wrongly said the facts do not establish qualifying children, but six children aged 1–17 are listed. That gives a full $8,231 three-or-more-child EITC and a $4,202.61 refundable CTC for the five children under 17." +us,scenario_008,federal_refundable_credits,gpt-5.4-nano,llm_error,categorical_eligibility,False,"It reported $0 despite $30,517 of earned income and six qualifying children. These facts produce the full $8,231 EITC and a refundable CTC of 15% × ($30,517.41 − $2,500) = $4,202.61." +us,scenario_008,federal_refundable_credits,gpt-5.5,llm_error,taxable_income_or_deductions,False,"Its EITC of $8,231 was correct. However, it computed the ACTC on gross earnings of $30,800 without subtracting the $282.59 deduction for half the SE tax, which overstated it at $4,245 instead of $4,202.61." +us,scenario_008,federal_refundable_credits,gpt-5.6-luna,llm_error,thresholds_rates,False,"It used the 2025 EITC maximum of $8,046 instead of the 2026 figure of $8,231. It also computed the ACTC on gross $30,800 without subtracting half the SE tax, which overstated it at $4,245 instead of $4,202.61." +us,scenario_008,federal_refundable_credits,gpt-5.6-sol,llm_error,taxable_income_or_deductions,False,"Its EITC of $8,231 was correct. However, it based the ACTC on gross earnings of $30,800 instead of $30,517.41 after the half-SE-tax deduction, which produced $4,245 instead of $4,202.61." +us,scenario_008,federal_refundable_credits,gpt-5.6-terra,llm_error,taxable_income_or_deductions,False,"Its $12,476 total equals $8,231 EITC + $4,245 ACTC, so it computed the ACTC on gross earnings of $30,800. Earned income is reduced by the deduction for half the SE tax, so the correct base is $30,517.41, which gives an ACTC of $4,202.61." +us,scenario_008,federal_refundable_credits,gpt-6-luna,llm_error,credit_phaseout,False,"It put the EITC at $8,162 instead of the unreduced 2026 maximum of $8,231, even though AGI is below the phase-out start. It also computed the ACTC on gross $30,800 without the half-SE-tax deduction, which gave $4,245 instead of $4,202.61." +us,scenario_008,federal_refundable_credits,gpt-6-sol,llm_error,thresholds_rates,False,"Its ACTC of $4,203 was correct. However, it overstated the 2026 three-or-more-child EITC maximum as $8,342 instead of $8,231." +us,scenario_008,federal_refundable_credits,gpt-6.1-terra,llm_error,thresholds_rates,False,"Its ACTC of $4,202.61 exactly matches the reference. However, it used an EITC maximum of $8,357 instead of the 2026 three-or-more-child maximum of $8,231." +us,scenario_008,federal_refundable_credits,grok-4.3,llm_error,other,False,"It treated refundable credits as inapplicable because net tax is zero. Refundable credits are paid out beyond zero liability, so the full $8,231 EITC and the $4,202.61 ACTC are due." +us,scenario_008,federal_refundable_credits,grok-4.5,llm_error,thresholds_rates,False,"It applied pre-TCJA ACTC rules, using a $3,000 threshold and $1,000 per child, to get $4,124. The 2026 law uses the $2,500 threshold and a $1,700 per-child cap, which gives $4,202.61. It also overstated the EITC maximum as $8,247 instead of $8,231." +us,scenario_008,federal_refundable_credits,grok-4.6,llm_error,thresholds_rates,False,"It computed the ACTC with the expired $3,000 earnings threshold, getting $4,124 instead of $4,202.61 at the $2,500 threshold. It also rounded the EITC to $8,250 instead of $8,231." +us,scenario_008,federal_refundable_credits,grok-4.7,llm_error,thresholds_rates,False,"Its EITC of $8,231 was correct. However, it assumed a TCJA sunset and used the $3,000 ACTC threshold, when the $2,500 threshold remains in effect for 2026. It also used $30,494 of earned income instead of $30,517.41, which gave $4,124.10 instead of $4,202.61." +us,scenario_008,federal_refundable_credits,grok-build-0.1,llm_error,credit_phaseout,False,"It applied an EITC phase-out at AGI $30,632 and got $7,901. AGI is below the 2026 MFJ phase-out start, so the full $8,231 applies. It also used SE × 0.9235 for earned income, which gave an ACTC of $4,199 instead of $4,202.61." +us,scenario_008,federal_refundable_credits,inkling,llm_error,thresholds_rates,False,"It overstated the 2026 EITC maximum as $8,271 instead of $8,231. It also computed the ACTC on gross $30,800 without the half-SE-tax deduction, which gave $4,245 instead of $4,202.61." +us,scenario_008,federal_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,The answer contained no parseable value for federal_refundable_credits. +us,scenario_008,federal_refundable_credits,kimi-k3,llm_error,taxable_income_or_deductions,False,"Its EITC of $8,231 was correct. However, it applied the 15% ACTC phase-in to gross earnings of $30,800 instead of $30,517.41 after subtracting half the SE tax, which overstated the ACTC at $4,245 instead of $4,202.61." +us,scenario_008,federal_refundable_credits,minimax-m3,llm_error,thresholds_rates,False,"It used an outdated $7,152 EITC maximum and a $28,120 phase-out start, which cut the EITC to $6,588. The 2026 maximum of $8,231 applies unreduced. It also computed the ACTC on gross $30,800 instead of $30,517.41, giving $4,245." +us,scenario_008,federal_refundable_credits,muse-spark-1.3,llm_error,credit_phaseout,False,"It reduced the EITC to about $7,800 instead of the full $8,231, even though income is below the 2026 MFJ phase-out start. It also used gross $30,800 for the ACTC without subtracting half the SE tax, giving $4,245 instead of $4,202.61." +us,scenario_008,federal_refundable_credits,muse-wonder,llm_error,thresholds_rates,False,"It used the 2025 EITC maximum of $8,046 instead of the 2026 figure of $8,231. It also gave a refundable CTC of about $4,199 as 15% of earned income above $2,500. The engine uses $30,517.41 of earned income after deducting half the SE tax, giving a refundable CTC of $4,202.61." +us,scenario_008,federal_refundable_credits,ox-alpha,llm_error,thresholds_rates,False,"It overstated the 2026 EITC maximum as $8,262 instead of $8,231. It also computed the ACTC on gross $30,800 without subtracting the $282.59 half-SE-tax deduction, which gave $4,245 instead of $4,202.61." +us,scenario_008,federal_refundable_credits,qwen-3.7-max,llm_error,categorical_eligibility,False,"It added a $1,000 refundable AOTC even though qualified education expenses are $0. It also applied an EITC phase-out from a $26,210 threshold, getting $7,144, when the full 2026 maximum of $8,231 applies. Its ACTC used SE × 0.9235 and came to $4,199." +us,scenario_008,federal_refundable_credits,qwen3.8-max,llm_error,credit_phaseout,False,"It limited the ACTC to $1,600 based on 'remaining tax liability room'. With zero income tax liability, the refundable CTC is the full 15% phase-in on earnings above $2,500, which is $4,202.61. It also understated the EITC as $6,801 instead of $8,231, and its total of $6,586 does not equal the sum of its own components." us,scenario_008,free_school_meals_eligible,gpt-5.4-nano,llm_error,categorical_eligibility,False,The model incorrectly required a separately provided school-meals eligibility indicator and treated housing assistance as the only relevant benefit fact. It failed to compute the income-based free tier at 55% of the federal poverty guideline and also missed categorical eligibility through the household's computed SNAP eligibility. us,scenario_008,head_medicaid_eligible,claude-haiku-5.5,llm_error,categorical_eligibility,False,"The model treated the head as ineligible because they are a non-disabled adult. It ignored NJ's ACA expansion pathway, which covers any adult under 65 with MAGI at or below 138% FPL. The head's 8-person household MAGI is 0.55× FPL, so they qualify in the ADULT category." us,scenario_008,head_medicaid_eligible,gemini-3.1-flash-lite-preview,llm_error,thresholds_rates,False,"The model said income exceeds NJ guidelines, but it never compared household MAGI (about $30.8k) with 138% FPL for an 8-person household (about $77k). The household is at 0.55× FPL, far below the expansion limit, so the head is eligible." @@ -615,108 +621,110 @@ us,scenario_008,head_medicaid_eligible,grok-4.3,llm_error,categorical_eligibilit us,scenario_008,head_medicaid_eligible,qwen-3.7-max,llm_error,categorical_eligibility,False,"The model correctly found the head in the expansion category with income below 138% FPL. It then applied a made-up rule that receiving housing assistance disqualifies adults from Medicaid. No such exclusion exists, so the head's ACA adult expansion eligibility at 0.55× FPL stands." us,scenario_008,head_wic_eligible,claude-opus-4.8,llm_error,categorical_eligibility,False,"The model explicitly transferred the infant's categorical eligibility to the Head through household membership. WIC requires the applicant personally to be a pregnant, postpartum, or breastfeeding woman, infant, or child under age 5; the 42-year-old Head meets none of those categories and is therefore ineligible despite household income below the limit." us,scenario_008,local_income_tax,kimi-k2.6,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. -us,scenario_008,payroll_tax,claude-fable-5,llm_error,state_local_rule,False,"It got NJ UI ($102.51) and workforce fund ($11.39) right, but it used 0.09% for FLI ($24.12) instead of 0.23% ($61.64). It also set the employee TDI rate to 0% instead of 0.19% ($50.92), so its New Jersey total was $128.65 instead of $226.46." -us,scenario_008,payroll_tax,claude-fable-5.1,llm_error,state_local_rule,False,"It reported only federal FICA ($2,050.20) and left out the $226.46 of mandatory New Jersey employee contributions (TDI 0.19%, FLI 0.23%, UI 0.3825%, WF 0.0425%), even though the question explicitly counts state employee payroll taxes." -us,scenario_008,payroll_tax,claude-haiku-4.5,llm_error,state_local_rule,False,"It dropped its own NJ UI estimate and added a made-up $2.12 'minimum assessment' instead. The actual New Jersey employee contributions are $226.46: TDI $50.92, FLI $61.64, UI $102.51, and WF $11.39." -us,scenario_008,payroll_tax,claude-haiku-5.5,llm_error,state_local_rule,False,"It counted only Social Security and Medicare ($2,050.20) and never added New Jersey's mandatory employee TDI, FLI, UI, and workforce fund contributions, which total $226.46 on $26,800 of wages." -us,scenario_008,payroll_tax,claude-opus-4.7,llm_error,state_local_rule,False,"It identified New Jersey's employee UI, SDI, and FLI contributions, then left them out entirely and reported FICA alone. Those contributions add $226.46: TDI 0.19%, FLI 0.23%, UI 0.3825%, and WF 0.0425%." -us,scenario_008,payroll_tax,claude-opus-4.8,llm_error,state_local_rule,False,"It wrongly assumed New Jersey employee UI/SDI/FLI contributions are not modeled and set them to $0. PolicyEngine counts $226.46 of NJ employee TDI, FLI, UI, and workforce fund contributions on the $26,800 of wages." -us,scenario_008,payroll_tax,claude-opus-5,llm_error,state_local_rule,False,"It explicitly left out New Jersey employee UI/TDI/FLI, even though the measure includes mandatory state employee payroll taxes, and it rounded FICA down to $2,050. The correct total adds $226.46 of NJ contributions to $2,050.20 of FICA." -us,scenario_008,payroll_tax,claude-opus-5.5,llm_error,state_local_rule,False,"It applied only the 7.65% FICA rate and left out the 0.845% combined New Jersey employee rate (TDI, FLI, UI, WF), which adds $226.46." -us,scenario_008,payroll_tax,claude-sonnet-4.6,llm_error,state_local_rule,False,"It wrongly said NJ TDI is entirely employer-funded and that NJ employee contributions fall outside the definition, so it reported FICA only. In 2026, New Jersey workers pay TDI at 0.19%, FLI at 0.23%, UI at 0.3825%, and WF at 0.0425%, which adds $226.46." -us,scenario_008,payroll_tax,claude-sonnet-5,llm_error,state_local_rule,False,"It estimated about $201 of NJ employee UI/DI/FLI and then set it to $0 over a wage-cap concern that does not apply, since $26,800 is below every NJ cap. The full $226.46 of NJ contributions belongs in the total." -us,scenario_008,payroll_tax,claude-sonnet-5.5,llm_error,state_local_rule,False,"It wrongly assumed New Jersey employee payroll taxes are not modeled and reported FICA alone. PolicyEngine adds $226.46 of NJ employee TDI, FLI, UI, and workforce fund contributions." -us,scenario_008,payroll_tax,deepseek-v4-flash-0731,llm_error,state_local_rule,False,"It counted only federal FICA, rounded it to $2,050, and left out the $226.46 of mandatory New Jersey employee TDI, FLI, UI, and workforce fund contributions." -us,scenario_008,payroll_tax,deepseek-v4-pro,llm_error,state_local_rule,False,"It used outdated TDI (0.10%) and FLI (0.09%) rates instead of the 2026 rates of 0.19% and 0.23%. It also left out NJ employee UI ($102.51) and the workforce fund ($11.39) entirely, so its NJ total was $50.92 instead of $226.46." -us,scenario_008,payroll_tax,deepseek-v4-pro-0813,llm_error,state_local_rule,False,"Its NJ total of $154.10 (0.575% of wages) matches UI/WF at 0.425% plus only 0.15% for TDI and FLI combined. The 2026 rates are TDI 0.19% and FLI 0.23% (0.42% combined), which brings the NJ total to $226.46." -us,scenario_008,payroll_tax,deepseek-v4.1-flash,llm_error,state_local_rule,False,"It counted only Social Security and Medicare and left out the $226.46 of mandatory New Jersey employee TDI, FLI, UI, and workforce fund contributions." -us,scenario_008,payroll_tax,gemini-3-flash-preview,llm_error,state_local_rule,False,"Its 0.515% NJ rate ($138.02) covers only UI/WF and an outdated 0.09% FLI. It left out employee TDI at 0.19% ($50.92) and understated FLI, which is 0.23% ($61.64)." -us,scenario_008,payroll_tax,gemini-3.1-flash-lite-preview,llm_error,state_local_rule,False,"It applied only the 7.65% FICA rate, rounded to $2,050, and left out the $226.46 of mandatory New Jersey employee contributions." -us,scenario_008,payroll_tax,gemini-3.1-pro-preview,llm_error,state_local_rule,False,"Its NJ estimate of about $138 matches UI/WF plus a 0.09% FLI with no TDI. The 2026 rates are TDI 0.19% ($50.92) and FLI 0.23% ($61.64), which brings the NJ total to $226.46." -us,scenario_008,payroll_tax,gemini-3.5-flash,llm_error,state_local_rule,False,"It counted only NJ UI and FLI ($123.80), left out the 0.19% TDI contribution ($50.92), and understated FLI and the workforce fund. The NJ total is $226.46." -us,scenario_008,payroll_tax,gemini-3.5-flash-lite,llm_error,state_local_rule,False,"It applied only the 7.65% FICA rate and left out New Jersey's mandatory employee TDI, FLI, UI, and workforce fund contributions, which total $226.46." -us,scenario_008,payroll_tax,gemini-3.6-flash,llm_error,state_local_rule,False,"Its NJ amount of $138.02 (0.515%) includes only UI/WF and a 0.09% FLI. It left out employee TDI at 0.19% ($50.92) and understated FLI, which is 0.23% ($61.64)." -us,scenario_008,payroll_tax,gemini-3.7-flash,llm_error,state_local_rule,False,"Its NJ amount of $139.32 covers only FLI, SUI, and WF, with an outdated low FLI rate. It left out the 0.19% employee TDI contribution ($50.92) and used less than the 0.23% FLI rate ($61.64)." -us,scenario_008,payroll_tax,gemini-3.8-flash,llm_error,state_local_rule,False,It counted only Social Security and Medicare and left out the $226.46 of mandatory New Jersey employee contributions. -us,scenario_008,payroll_tax,gemini-4-argon,llm_error,state_local_rule,False,"It applied only the 7.65% FICA rate and never added New Jersey's employee TDI, FLI, UI, and workforce fund contributions, which total $226.46." -us,scenario_008,payroll_tax,glm-5.2,parse_contract_failure,missing_output,False,"It gave no payroll_tax value or explanation, so there was no answer to score." -us,scenario_008,payroll_tax,glm-5.3,llm_error,state_local_rule,False,"It wrongly assumed New Jersey employee payroll taxes are not modeled and reported FICA alone. The NJ TDI, FLI, UI, and workforce fund contributions add $226.46." -us,scenario_008,payroll_tax,gpt-5.4-mini,llm_error,other,False,"It correctly computed $1,661.60 plus $388.60 and then submitted $4,097, roughly double that sum, which its own components do not support. It also left out the $226.46 of New Jersey employee contributions." -us,scenario_008,payroll_tax,gpt-5.4-nano,llm_error,payroll_tax_base,False,"Its $1,525 is below even the federal FICA on $26,800, which is $2,050.20 at 7.65%, so it misapplied the standard employee rates. It also left out the $226.46 of New Jersey employee contributions." -us,scenario_008,payroll_tax,gpt-5.5,llm_error,state_local_rule,False,"It used a combined NJ employee rate of 0.9425% ($252.59) instead of 0.845% ($226.46), overstating TDI and FLI. The 2026 rates are TDI 0.19% and FLI 0.23%, alongside UI at 0.3825% and WF at 0.0425%." -us,scenario_008,payroll_tax,gpt-5.6-luna,llm_error,state_local_rule,False,"It overstated New Jersey employee contributions at $253.26 instead of $226.46. The 2026 rates are TDI 0.19% ($50.92), FLI 0.23% ($61.64), UI 0.3825% ($102.51), and WF 0.0425% ($11.39)." -us,scenario_008,payroll_tax,gpt-5.6-sol,llm_error,state_local_rule,False,"Its NJ amount of $263.98 (0.985%) uses the 2025 rates of TDI 0.23% and FLI 0.33%. The 2026 rates are TDI 0.19% and FLI 0.23%, which gives an NJ total of $226.46." -us,scenario_008,payroll_tax,gpt-5.6-terra,llm_error,state_local_rule,False,"It understated New Jersey employee contributions at $202.34 (0.755%) instead of $226.46 (0.845%). It used only 0.33% for TDI and FLI combined, while the 2026 rates are TDI 0.19% plus FLI 0.23%." -us,scenario_008,payroll_tax,gpt-6-luna,llm_error,state_local_rule,False,Its NJ amount of $263.98 (0.985%) uses the 2025 rates of TDI 0.23% and FLI 0.33% instead of the 2026 rates of 0.19% and 0.23%. The correct NJ total is $226.46. -us,scenario_008,payroll_tax,gpt-6.1-sol,llm_error,state_local_rule,False,"Its NJ total of $215.07 is short by exactly $11.39, which is the 0.0425% workforce/supplemental fund contribution. That shortfall matches treating 0.3825% as the full UI/WF rate. The full NJ amount is $226.46." -us,scenario_008,payroll_tax,grok-4.3,llm_error,state_local_rule,False,"It applied only the 7.65% FICA rate, rounded to $2,050, and left out the $226.46 of mandatory New Jersey employee contributions." -us,scenario_008,payroll_tax,grok-4.5,llm_error,state_local_rule,False,It counted NJ TDI and FLI at a combined 0.18% ($48.24) instead of the 2026 combined 0.42% ($112.56). It also left out NJ employee UI ($102.51) and the workforce fund ($11.39) entirely. -us,scenario_008,payroll_tax,grok-4.6,llm_error,state_local_rule,False,"Its rough NJ add-on of $178 includes UI at 0.3825% but understates TDI and FLI (about $75 against the correct $112.56) and leaves out the 0.0425% workforce fund. It also rounded FICA to $2,050. The NJ total is $226.46." -us,scenario_008,payroll_tax,grok-4.7,llm_error,state_local_rule,False,"It used the 2025 NJ rates of TDI 0.23% and FLI 0.33%, for a 0.985% total ($263.98). The 2026 rates are TDI 0.19% and FLI 0.23%, which gives a 0.845% total ($226.46)." -us,scenario_008,payroll_tax,grok-build-0.1,llm_error,state_local_rule,False,"It wrongly said no state payroll taxes apply. New Jersey requires employee TDI, FLI, UI, and workforce fund contributions, which total $226.46 on $26,800 of wages." -us,scenario_008,payroll_tax,inkling,llm_error,state_local_rule,False,"It counted only NJ UI (0.3825%) and an outdated 0.09% FLI, for about $127. It left out employee TDI at 0.19% ($50.92) and the workforce fund at 0.0425% ($11.39), and it understated FLI, which is 0.23% ($61.64)." -us,scenario_008,payroll_tax,kimi-k2.6,parse_contract_failure,missing_output,False,"It gave no payroll_tax value or explanation, so there was no answer to score." -us,scenario_008,payroll_tax,kimi-k3,llm_error,state_local_rule,False,It overstated New Jersey employee contributions at $257.95 instead of $226.46 by using TDI/FLI rates above the 2026 values of 0.19% and 0.23%. The other two pieces are UI at 0.3825% and WF at 0.0425%. -us,scenario_008,payroll_tax,minimax-m3,llm_error,state_local_rule,False,"It counted only federal FICA, rounded it to $2,050, and left out the $226.46 of mandatory New Jersey employee TDI, FLI, UI, and workforce fund contributions." -us,scenario_008,payroll_tax,muse-spark-1.3,llm_error,state_local_rule,False,"It estimated NJ UI/TDI/FLI at about $241 (roughly 0.9%) instead of 0.845% ($226.46), and it rounded FICA to $2,050. The 2026 TDI and FLI rates are 0.19% and 0.23%." -us,scenario_008,payroll_tax,muse-wonder,llm_error,state_local_rule,False,"It estimated New Jersey employee contributions at about $241 instead of $226.46, overstating the combined TDI/FLI rate (0.19% plus 0.23% in 2026), and it rounded the FICA components." -us,scenario_008,payroll_tax,ox-alpha,llm_error,state_local_rule,False,"It wrongly assumed New Jersey employee payroll taxes are not modeled and reported FICA alone. The NJ TDI, FLI, UI, and workforce fund contributions add $226.46." -us,scenario_008,payroll_tax,qwen-3.7-max,llm_error,state_local_rule,False,"It set NJ employee TDI and FLI to 0% using 2024-era assumptions and counted only UI at 0.3825% ($102.51). The 2026 rates are TDI 0.19% ($50.92) and FLI 0.23% ($61.64), and it also left out the 0.0425% workforce fund ($11.39)." -us,scenario_008,payroll_tax,qwen3.8-max,llm_error,state_local_rule,False,"It applied only the 7.65% FICA rate and left out New Jersey's mandatory employee TDI, FLI, UI, and workforce fund contributions, which total $226.46." +us,scenario_008,payroll_tax,claude-fable-5,llm_error,state_local_rule,False,"It correctly included NJ UI ($102.51) and workforce ($11.39) but set the employee TDI rate to 0% instead of 0.19% ($50.92). It also used a 0.09% FLI rate ($24.12) instead of 0.23% ($61.64). Together these understate the NJ contributions by $88.44. Its listed components sum to $138.02, but it reported them as $128.65, which brings the shortfall to $97.81." +us,scenario_008,payroll_tax,claude-fable-5.1,llm_error,state_local_rule,False,"It counted only federal FICA ($2,050.20). It omitted New Jersey's mandatory employee TDI, FLI, UI and workforce contributions, which total $226.46 on the spouse's $26,800 wages." +us,scenario_008,payroll_tax,claude-haiku-4.5,llm_error,state_local_rule,False,"After a confused attempt at the NJ UI rate, it added an invented $2.12 'minimum assessment' to FICA. It should have added NJ TDI 0.19%, FLI 0.23%, UI 0.3825% and workforce 0.0425%, totaling $226.46." +us,scenario_008,payroll_tax,claude-haiku-5.5,llm_error,state_local_rule,False,"It stopped at federal FICA of $2,050.20. It never added New Jersey's mandatory employee TDI/FLI/UI/workforce contributions, which total $226.46." +us,scenario_008,payroll_tax,claude-opus-4.7,llm_error,state_local_rule,False,"It named NJ UI, SDI and FLI but wrongly took the 2026 SDI/TDI employee rate as 0%. It then dropped all NJ contributions because of rate uncertainty, missing $226.46 (TDI 0.19%, FLI 0.23%, UI 0.3825%, WF 0.0425%)." +us,scenario_008,payroll_tax,claude-opus-4.8,llm_error,state_local_rule,False,"It assumed NJ employee UI/SDI/FLI contributions were not modeled and set them to $0. Those mandatory employee state payroll taxes add $226.46 on $26,800 of wages." +us,scenario_008,payroll_tax,claude-opus-5,llm_error,state_local_rule,False,"It explicitly excluded NJ employee UI/TDI/FLI from the measure and rounded FICA to $2,050. The output includes $226.46 of NJ employee TDI, FLI, UI and workforce contributions." +us,scenario_008,payroll_tax,claude-opus-5.5,llm_error,state_local_rule,False,"It applied only 7.65% federal FICA. It omitted the $226.46 of mandatory NJ employee contributions (TDI $50.92, FLI $61.64, UI $102.51, WF $11.39)." +us,scenario_008,payroll_tax,claude-sonnet-4.6,llm_error,state_local_rule,False,"It wrongly asserted that NJ TDI is employer-funded with a 0% worker rate and excluded all NJ employee contributions. NJ withholds worker TDI (0.19%), FLI (0.23%), UI (0.3825%) and workforce (0.0425%), which total $226.46." +us,scenario_008,payroll_tax,claude-sonnet-5,llm_error,state_local_rule,False,"It estimated NJ employee UI/DI/FLI at about $201 but then set them to 0, citing cap uncertainty. Those contributions are $226.46 because the $26,800 wages sit below every NJ wage base." +us,scenario_008,payroll_tax,claude-sonnet-5.5,llm_error,state_local_rule,False,"It assumed NJ employee payroll taxes were not modeled. It therefore omitted $226.46 of TDI, FLI, UI and workforce contributions on the spouse's wages." +us,scenario_008,payroll_tax,deepseek-v4-flash-0731,llm_error,state_local_rule,False,"It computed only federal FICA ($2,050.20, submitted as $2,050). It omitted New Jersey's $226.46 of mandatory employee TDI/FLI/UI/workforce contributions." +us,scenario_008,payroll_tax,deepseek-v4-pro,llm_error,state_local_rule,False,"It used outdated NJ rates of 0.10% TDI and 0.09% FLI instead of the 2026 rates of 0.19% and 0.23%. It also omitted the employee UI (0.3825%, $102.51) and workforce (0.0425%, $11.39) contributions entirely." +us,scenario_008,payroll_tax,deepseek-v4-pro-0813,llm_error,state_local_rule,False,"It put NJ employee contributions at $154.10 instead of $226.46. If UI plus workforce account for $113.90, that leaves only $40.20 for TDI and FLI, far below the 2026 worker rates of 0.19% TDI ($50.92) and 0.23% FLI ($61.64)." +us,scenario_008,payroll_tax,deepseek-v4.1-flash,llm_error,state_local_rule,False,"It counted only Social Security and Medicare ($2,050.20). It omitted New Jersey's mandatory employee TDI, FLI, UI and workforce contributions, which total $226.46." +us,scenario_008,payroll_tax,gemini-3-flash-preview,llm_error,state_local_rule,False,"Its 0.515% NJ rate covers UI/workforce (0.425%) plus a 0.09% FLI rate. It omitted the 0.19% worker TDI ($50.92) and understated FLI, which is 0.23% ($61.64) in 2026." +us,scenario_008,payroll_tax,gemini-3.1-flash-lite-preview,llm_error,state_local_rule,False,"It applied only the 7.65% federal FICA rate. It omitted the $226.46 of mandatory NJ employee TDI, FLI, UI and workforce contributions." +us,scenario_008,payroll_tax,gemini-3.1-pro-preview,llm_error,state_local_rule,False,"It estimated NJ employee contributions at about $138, which matches UI/workforce plus a 0.09% FLI rate. That omits the 0.19% TDI and understates FLI at its 2026 rate of 0.23%; the correct NJ total is $226.46." +us,scenario_008,payroll_tax,gemini-3.5-flash,llm_error,state_local_rule,False,"It included only NJ UI and FLI, totaling $123.80. It omitted worker TDI at 0.19% ($50.92) and did not reach the 2026 FLI rate of 0.23% plus the 0.0425% workforce contribution, so it fell $102.66 short of the $226.46 NJ total." +us,scenario_008,payroll_tax,gemini-3.5-flash-lite,llm_error,state_local_rule,False,It applied only 7.65% FICA to the spouse's wages. It omitted New Jersey's $226.46 of mandatory employee TDI/FLI/UI/workforce contributions. +us,scenario_008,payroll_tax,gemini-3.6-flash,llm_error,state_local_rule,False,"Its NJ SUI/FLI figure of $138.02 is 0.515% of wages: UI/workforce at 0.425% plus FLI at 0.09%. It omitted worker TDI (0.19%, $50.92) and understated FLI, which is 0.23% in 2026." +us,scenario_008,payroll_tax,gemini-3.7-flash,llm_error,state_local_rule,False,"It counted only NJ FLI, UI and workforce contributions, $139.32 in total. It left out worker TDI at 0.19% ($50.92) and used an FLI rate far below the 2026 rate of 0.23%." +us,scenario_008,payroll_tax,gemini-3.8-flash,llm_error,state_local_rule,False,"It counted only Social Security and Medicare. It omitted New Jersey's mandatory employee TDI, FLI, UI and workforce contributions, which total $226.46." +us,scenario_008,payroll_tax,gemini-4-argon,llm_error,state_local_rule,False,It stopped at 7.65% federal FICA. It never added the $226.46 of NJ employee state payroll contributions required by the output definition. +us,scenario_008,payroll_tax,glm-5.2,parse_contract_failure,missing_output,False,"It returned no payroll_tax value or explanation, so there was no answer to score against $2,276.66." +us,scenario_008,payroll_tax,glm-5.3,llm_error,state_local_rule,False,"It explicitly treated NJ employee state payroll tax as not modeled. It omitted the $226.46 of TDI, FLI, UI and workforce contributions." +us,scenario_008,payroll_tax,gpt-5.4-mini,llm_error,other,False,"It correctly computed $1,661.60 Social Security plus $388.60 Medicare, but then reported an unsupported $4,097, roughly double that sum. It also omitted the $226.46 of NJ employee contributions." +us,scenario_008,payroll_tax,gpt-5.4-nano,llm_error,payroll_tax_base,False,"Its $1,525 is less than even the federal FICA on $26,800 ($2,050.20), so it misapplied the 7.65% rate to the wage base. It also left out the $226.46 of NJ employee contributions." +us,scenario_008,payroll_tax,gpt-5.5,llm_error,state_local_rule,False,"It applied a combined NJ employee rate of 0.9425% ($252.59). The 2026 rates are UI 0.3825% + WF 0.0425% + TDI 0.19% + FLI 0.23% = 0.845% ($226.46), so it overstated the NJ contributions by $26.13." +us,scenario_008,payroll_tax,gpt-5.6-luna,llm_error,state_local_rule,False,"It put NJ employee contributions at $253.26 (about 0.945%) instead of $226.46 (0.845%). It overstated the combined TDI and FLI rates by about 0.10 percentage points, $26.80 too much." +us,scenario_008,payroll_tax,gpt-5.6-sol,llm_error,state_local_rule,False,"Its $263.98 equals 0.985% of wages, matching the 2025 worker rates of TDI 0.23% and FLI 0.33%. The 2026 rates are TDI 0.19% and FLI 0.23%, which give $226.46." +us,scenario_008,payroll_tax,gpt-5.6-terra,llm_error,state_local_rule,False,It put NJ employee contributions at $202.34 (0.755%) instead of $226.46 (0.845%). It understated the combined TDI (0.19%) and FLI (0.23%) contributions by $24.12. +us,scenario_008,payroll_tax,gpt-6-luna,llm_error,state_local_rule,False,"Its $263.98 equals 0.985% of wages, matching the 2025 worker rates of TDI 0.23% and FLI 0.33% instead of the 2026 rates of 0.19% and 0.23%. It overstated the NJ contributions by $37.52." +us,scenario_008,payroll_tax,gpt-6.1-sol,llm_error,state_local_rule,False,"Its $215.07 equals 0.8025% of wages: UI 0.3825% + TDI 0.19% + FLI 0.23%. It left out the separate 0.0425% Workforce/SWF contribution ($11.39), which is exactly the gap to the reference." +us,scenario_008,payroll_tax,gpt-6.1-terra,llm_error,state_local_rule,False,"Its $237.18 equals 0.885% of wages, consistent with the 2025 TDI rate of 0.23% instead of the 2026 rate of 0.19%. That overstated NJ contributions by $10.72." +us,scenario_008,payroll_tax,grok-4.3,llm_error,state_local_rule,False,"It applied only 7.65% FICA (submitted as $2,050). It omitted the $226.46 of mandatory NJ employee TDI/FLI/UI/workforce contributions." +us,scenario_008,payroll_tax,grok-4.5,llm_error,state_local_rule,False,"It counted only TDI and FLI at a combined 0.18% ($48.24) instead of 0.42% ($112.56). It also omitted the NJ employee UI (0.3825%) and workforce (0.0425%) contributions, together $113.90." +us,scenario_008,payroll_tax,grok-4.6,llm_error,state_local_rule,False,"It added only about $178 of NJ contributions, made up of UI at 0.3825% plus an underestimated TDI/FLI amount. It left out the 0.0425% workforce contribution and fell short of the full $112.56 of TDI (0.19%) plus FLI (0.23%)." +us,scenario_008,payroll_tax,grok-4.7,llm_error,state_local_rule,False,"It explicitly used TDI 0.23% and FLI 0.33%, which are the 2025 worker rates. The 2026 rates are 0.19% and 0.23%, so it overstated NJ contributions by $37.52." +us,scenario_008,payroll_tax,grok-build-0.1,llm_error,state_local_rule,False,"It explicitly assumed there were no state payroll taxes. New Jersey imposes mandatory employee TDI, FLI, UI and workforce contributions totaling $226.46 on these wages." +us,scenario_008,payroll_tax,inkling,llm_error,state_local_rule,False,"It counted only NJ UI (0.3825%) and FLI at 0.09%. It omitted worker TDI (0.19%, $50.92) and the workforce contribution (0.0425%, $11.39), and it understated FLI, whose 2026 rate is 0.23%." +us,scenario_008,payroll_tax,kimi-k2.6,parse_contract_failure,missing_output,False,"It returned no payroll_tax value or explanation, so there was no answer to score against $2,276.66." +us,scenario_008,payroll_tax,kimi-k3,llm_error,state_local_rule,False,"It put NJ UI/workforce, TDI and FLI at $257.95 (about 0.96%) instead of $226.46 (0.845%). It overstated the 2026 TDI (0.19%) and FLI (0.23%) worker rates." +us,scenario_008,payroll_tax,minimax-m3,llm_error,state_local_rule,False,"It counted only federal Social Security and Medicare, rounded to $2,050. It omitted the $226.46 of mandatory NJ employee contributions." +us,scenario_008,payroll_tax,muse-spark-1.3,llm_error,state_local_rule,False,"It estimated NJ UI/TDI/FLI at about $241 instead of $226.46, which comes from 0.845% of $26,800 using the 2026 TDI rate of 0.19% and FLI rate of 0.23%. That overshot the total by about $14." +us,scenario_008,payroll_tax,muse-wonder,llm_error,state_local_rule,False,"It approximated NJ employee contributions at roughly $241 instead of the exact $226.46, which comes from UI 0.3825%, WF 0.0425%, TDI 0.19% and FLI 0.23%. Rounding FICA up to $2,051 pushed the total to $2,292." +us,scenario_008,payroll_tax,ox-alpha,llm_error,state_local_rule,False,"It assumed no mandatory NJ employee payroll tax was modeled. It omitted the $226.46 of TDI, FLI, UI and workforce contributions." +us,scenario_008,payroll_tax,qwen-3.7-max,llm_error,state_local_rule,False,"It included only NJ UI at 0.3825% ($102.51) and set worker DI and FLI to 0% using 2024 assumptions. The 2026 worker rates are TDI 0.19% ($50.92) and FLI 0.23% ($61.64), and it also omitted the 0.0425% workforce contribution ($11.39)." +us,scenario_008,payroll_tax,qwen3.8-max,llm_error,state_local_rule,False,"It applied only 7.65% FICA. It omitted New Jersey's mandatory employee TDI, FLI, UI and workforce contributions, which total $226.46." us,scenario_008,reduced_price_school_meals_eligible,claude-haiku-4.5,llm_error,categorical_eligibility,False,"The model treated income below the reduced-price ceiling and housing assistance as sufficient for reduced-price support, without applying the mutually exclusive free-meals tier. At 55% of the federal poverty guideline and with categorical eligibility through SNAP/TANF, the household qualifies for free meals, which makes reduced-price eligibility false." us,scenario_008,self_employment_tax,glm-5.2,parse_contract_failure,missing_output,False,"The model supplied no self_employment_tax output, so its response failed the required output contract." us,scenario_008,self_employment_tax,gpt-5.4-nano,llm_error,payroll_tax_base,False,"The model returned $306, exactly 7.65% of $4,000, despite stating that it applied 15.3%. It effectively used only half the combined Social Security and Medicare self-employment tax rate and also failed to apply the 92.35% statutory earnings factor, instead of calculating $4,000 × 0.9235 × 0.153 = $565.18." us,scenario_008,self_employment_tax,kimi-k2.6,parse_contract_failure,missing_output,False,"The model supplied no self_employment_tax output, so its response failed the required output contract." us,scenario_008,self_employment_tax,qwen3.8-max,llm_error,taxable_income_or_deductions,False,"The model correctly calculated gross self-employment tax of $565.18, then incorrectly subtracted a supposed deduction from that tax liability. The deductible half of self-employment tax reduces adjusted gross income for income-tax purposes; it is not a credit against self-employment tax, so the liability remains $565.18." -us,scenario_008,snap,claude-fable-5,llm_error,thresholds_rates,False,"It used a $258 standard deduction instead of $299 and a $1,756 maximum allotment instead of $1,789, and reached $1,214 a month. It then replaced that with an unsupported $687 a month that its own arithmetic does not produce. The correct chain is net income of $1,764, a $530 contribution, and $1,789 − $530 = $1,259 a month." -us,scenario_008,snap,claude-fable-5.1,llm_error,thresholds_rates,False,"It used a $302 standard deduction instead of the $299 that applies to households of six or more. It also took 30% of unrounded net income instead of rounding net income to $1,764 and rounding the 30% contribution up to $530. That gave $1,260.72 a month instead of $1,259." -us,scenario_008,snap,claude-haiku-4.5,llm_error,thresholds_rates,False,"It left out the 20% earned income deduction ($513.33), used a $227 standard deduction instead of $299, and used a $1,164 maximum allotment for 8 instead of $1,789. Its stated $583 a month also does not follow from its own inputs." -us,scenario_008,snap,claude-haiku-5.5,llm_error,categorical_eligibility,False,"It disqualified the household on the $69,500 of bank assets. New Jersey grants broad-based categorical eligibility through TANF non-cash eligibility, which removes the SNAP asset test, so the household gets $1,259 a month." -us,scenario_008,snap,claude-opus-4.7,llm_error,period_annualization,False,"It subtracted a monthly standard deduction (~$280) only once from annual income, which inflated monthly net income to $2,040 instead of $1,764. It also used a $1,756 maximum allotment instead of $1,789, and its final $13,620 does not match its own $13,728." -us,scenario_008,snap,claude-opus-4.8,llm_error,period_annualization,False,"It subtracted a monthly $258 standard deduction only once from annual income, which gave net income of $2,041 a month instead of $1,764. It used the $1,756 maximum allotment instead of $1,789, then cut its $13,728 result to $11,352 for an 'adjustment' with no basis." -us,scenario_008,snap,claude-opus-5,llm_error,thresholds_rates,False,"It used a $1,802 maximum allotment instead of $1,789 and assumed a shelter deduction that does not exist, because rent is below half of net income. Its $1,040 a month also contradicts its own arithmetic ($1,802 − 30% × $1,700 ≈ $1,292)." -us,scenario_008,snap,claude-opus-5.5,llm_error,other,False,"It applied 30% to unrounded net income of $1,763.92. SNAP rounds net income to $1,764 and rounds the 30% contribution up to $530, which gives $1,259 a month, not $1,259.82." -us,scenario_008,snap,claude-sonnet-4.6,llm_error,thresholds_rates,False,"It used a $1,536 maximum allotment for 8 people instead of the FY2026 figure of $1,789. It also used a $258 standard deduction instead of $299, which overstated net income at $1,805 and gave $995 a month." -us,scenario_008,snap,claude-sonnet-5,llm_error,taxable_income_or_deductions,False,"It invented a capped excess shelter deduction with an unlisted utility allowance, which pushed net income down to about $733 a month. In fact $579 of rent is below half of $1,764, so there is no shelter deduction. It also used a $204 standard deduction and a $1,691 maximum allotment instead of $299 and $1,789." -us,scenario_008,snap,claude-sonnet-5.5,llm_error,other,False,"It rounded the 30% contribution (0.3 × $1,764 = $529.20) down to $529. SNAP rounds it up to $530, so the benefit is $1,259 a month, not $1,260." -us,scenario_008,snap,deepseek-v4-flash-0731,llm_error,thresholds_rates,False,"It overstated net income at about $1,830 by understating the $299 standard deduction, and used a maximum allotment of about $1,780 instead of $1,789. That gave $1,225 a month instead of $1,259." -us,scenario_008,snap,deepseek-v4-pro,llm_error,thresholds_rates,False,"It used a $1,900 maximum allotment for 8 people instead of $1,789 and a $302 standard deduction instead of $299. That inflated the benefit to $1,371 a month." -us,scenario_008,snap,deepseek-v4-pro-0813,llm_error,thresholds_rates,False,"It used the outdated $1,756 maximum allotment for 8 people instead of FY2026's $1,789. Its net income of $1,783.92 implies a $279 standard deduction instead of $299." -us,scenario_008,snap,deepseek-v4.1-flash,llm_error,thresholds_rates,False,"It used a $1,800 maximum allotment instead of $1,789. Its net income of $1,752.92 implies a $310 standard deduction instead of $299, and it skipped rounding the contribution up to $530." -us,scenario_008,snap,gemini-3-flash-preview,llm_error,taxable_income_or_deductions,False,"It claimed a shelter deduction even though $579 of rent is below half of net income, and its $15,300 ($1,275 a month) overstates the benefit. The correct result is $1,789 − $530 = $1,259 a month, based on $1,764 of net income." -us,scenario_008,snap,gemini-3.1-flash-lite-preview,llm_error,thresholds_rates,False,"It gave no computation. Its $16,400 (about $1,367 a month) implies a maximum allotment or deductions well above the correct values. The right chain is $1,789 − 30% of $1,764 (rounded up to $530) = $1,259 a month." -us,scenario_008,snap,gemini-3.1-pro-preview,llm_error,thresholds_rates,False,"Its $1,307 a month implies a maximum allotment of about $1,836 or net income of about $1,607. The correct figures are a $1,789 maximum and $1,764 of net income, which give $1,259 a month." -us,scenario_008,snap,gemini-3.5-flash,llm_error,taxable_income_or_deductions,False,"It applied an excess shelter deduction using New Jersey's standard utility allowance, but the household has no listed utility costs. Rent alone ($579) is below half of net income ($882), so the shelter deduction is $0 and the benefit is $1,259 a month, not about $1,400." -us,scenario_008,snap,gemini-3.5-flash-lite,llm_error,thresholds_rates,False,"It gave no derivation. Its $14,500 (about $1,208 a month) understates the benefit, which is consistent with an outdated maximum allotment near $1,756. The correct calculation is $1,789 − $530 = $1,259 a month." -us,scenario_008,snap,gemini-3.6-flash,llm_error,thresholds_rates,False,"It used a $287 standard deduction instead of $299 and the outdated $1,756 maximum allotment instead of $1,789. That gave $1,223 a month instead of $1,259." -us,scenario_008,snap,gemini-3.7-flash,llm_error,thresholds_rates,False,"Its $16,848 ($1,404 a month) is about $145 a month too high, which implies an inflated maximum allotment or an invented shelter deduction. With a $1,789 maximum and $1,764 of net income, the benefit is $1,259." -us,scenario_008,snap,gemini-3.8-flash,llm_error,taxable_income_or_deductions,False,"It included a shelter deduction even though $579 of rent is below half of net income, so none applies. That inflated the benefit to about $1,317 a month instead of $1,259." -us,scenario_008,snap,gemini-4-argon,llm_error,other,False,"Its $15,144 ($1,262 a month) is $3 a month too high, which implies it understated the 30% contribution. Net income rounds to $1,764, and 30% of that rounds up to a $530 contribution, so the benefit is $1,259." -us,scenario_008,snap,glm-5.2,llm_error,period_annualization,False,"It subtracted a $198 standard deduction once from annual income instead of $299 × 12. It also used a $1,748 maximum allotment instead of $1,789, which overstated net income and understated the benefit." -us,scenario_008,snap,glm-5.3,llm_error,thresholds_rates,False,"It used a $210 standard deduction instead of $299, which inflated net income to $1,853. It also used a $1,797 maximum allotment instead of $1,789, giving $1,241 a month instead of $1,259." -us,scenario_008,snap,gpt-5.4-mini,llm_error,categorical_eligibility,False,"It returned $0 without doing a computation. The household's gross income is only 57% of the poverty guideline and it qualifies through New Jersey BBCE, so it receives $1,789 − $530 = $1,259 a month." -us,scenario_008,snap,gpt-5.4-nano,llm_error,categorical_eligibility,False,"It returned $0 on the claim that the inputs were missing. The facts give everything needed: 8 people, $2,576.25 of monthly gross income, the standard and 20% earned income deductions, and net income of $1,764. Those yield $1,259 a month." -us,scenario_008,snap,gpt-5.5,llm_error,other,False,"It reached about $1,260 a month by not rounding the 30% contribution up. 0.3 × $1,764 = $529.20 rounds up to $530, so the benefit is $1,259 a month ($15,108 a year)." -us,scenario_008,snap,gpt-5.6-luna,llm_error,thresholds_rates,False,"It claimed a shelter deduction that does not apply and still got only $1,139 a month. That figure is consistent with a maximum allotment well below $1,789. The correct benefit is $1,789 − $530 = $1,259." -us,scenario_008,snap,gpt-5.6-sol,llm_error,other,False,"Its $15,144 ($1,262 a month) understates the contribution. Net income rounds to $1,764, and 30% of that rounds up to $530, so the benefit is $1,259 a month." -us,scenario_008,snap,gpt-5.6-terra,llm_error,thresholds_rates,False,"Its $1,284 a month implies a maximum allotment of about $1,813 instead of $1,789. It also left out the rounding of net income to $1,764 and of the contribution up to $530." -us,scenario_008,snap,gpt-6-astra,llm_error,other,False,"It applied 30% to unrounded annualized net income (12 × $1,763.92) instead of rounding monthly net income to $1,764 and rounding the contribution up to $530. That gave $15,117.90 instead of 12 × $1,259." -us,scenario_008,snap,gpt-6-luna,llm_error,thresholds_rates,False,"Its $1,288 a month implies a maximum allotment above $1,789 or net income below $1,764. The correct contribution is $530, which gives $1,259 a month." -us,scenario_008,snap,gpt-6-sol,llm_error,other,False,"It rounded the contribution of 0.3 × $1,763 down to $529. SNAP rounds net income to $1,764 and rounds the 30% contribution up to $530, so the benefit is $1,259 a month, not $1,260." -us,scenario_008,snap,grok-4.3,llm_error,categorical_eligibility,False,"It treated housing assistance as eliminating SNAP. Receiving housing assistance only affects the shelter deduction and does not disqualify the household, which receives $1,259 a month." -us,scenario_008,snap,grok-4.5,llm_error,taxable_income_or_deductions,False,"It applied an excess medical deduction from over-the-counter expenses. The spouse's $25 a month is below the $35 threshold, so no medical deduction applies. It also used a maximum allotment of about $1,822 a month instead of $1,789." -us,scenario_008,snap,grok-4.6,llm_error,thresholds_rates,False,"It used a $1,759 maximum allotment instead of $1,789. Its $1,772 of net income implies a standard deduction of about $291 instead of $299, which gave $1,227 a month instead of $1,259." -us,scenario_008,snap,grok-4.7,llm_error,thresholds_rates,False,"It explicitly used FY2025 parameters: a $1,756 maximum allotment and a $291 standard deduction. The 2026 values are $1,789 and $299, which give $1,259 a month." -us,scenario_008,snap,grok-build-0.1,llm_error,categorical_eligibility,False,"It applied the $4,250 asset limit for households with a disabled member to the $69,500 bank balance. New Jersey's BBCE, through TANF non-cash eligibility, removes the asset test entirely." -us,scenario_008,snap,inkling,llm_error,thresholds_rates,False,"It used a $1,806 maximum allotment for 8 people instead of $1,789 and a $529 contribution instead of the rounded-up $530. That gave $1,276 a month instead of $1,259." -us,scenario_008,snap,kimi-k2.6,parse_contract_failure,missing_output,False,"It returned no SNAP value or explanation, so there was no answer to score. The correct derivation gives $1,259 a month, or $15,108 a year." -us,scenario_008,snap,kimi-k3,llm_error,other,False,"It took 30% of unrounded net income ($1,763.92) and kept the fractional benefit of $1,259.825. SNAP rounds net income to $1,764 and rounds the contribution up to $530, which gives $1,259 a month." -us,scenario_008,snap,minimax-m3,llm_error,categorical_eligibility,False,"It applied a $3,750 asset limit and disqualified the household. New Jersey BBCE, through TANF non-cash eligibility, waives the SNAP resource test, so the assets do not count." -us,scenario_008,snap,muse-spark-1.3,llm_error,thresholds_rates,False,"It stated about $1,300 a month without a derivation. That overstates the benefit, which is $1,789 − $530 = $1,259 based on $1,764 of net income." -us,scenario_008,snap,muse-wonder,llm_error,thresholds_rates,False,"It used a $1,695 maximum allotment instead of $1,789. Its $1,772 of net income implies a standard deduction of about $291 instead of $299, which gave $1,163 a month." -us,scenario_008,snap,ox-alpha,llm_error,thresholds_rates,False,"It used a $297 standard deduction instead of $299 and a $1,795 maximum allotment instead of $1,789. It also annualized $1,265 as $15,183 instead of $15,180." -us,scenario_008,snap,qwen-3.7-max,llm_error,thresholds_rates,False,"It used a $202 standard deduction instead of $299 and a $1,838 maximum allotment instead of $1,789. It then made an unexplained cut for housing assistance, even though there is no shelter deduction to limit." -us,scenario_008,snap,qwen3.8-max,llm_error,thresholds_rates,False,"It claimed $2,567 a month exceeds 130% of the poverty line for 8 people. That limit is about $5,870 a month, and this household's gross income is only 57% of the poverty guideline, so it passes both income tests." +us,scenario_008,snap,claude-fable-5,llm_error,thresholds_rates,False,"It used a $258 standard deduction instead of $299 and the outdated FY2025 $1,756 maximum allotment instead of $1,789. It then dropped its own $1,214/month result and switched to an unsupported $687/month. The correct figures give $1,789 − $530 = $1,259 a month." +us,scenario_008,snap,claude-fable-5.1,llm_error,thresholds_rates,False,"It used a $302 standard deduction instead of the FY2026 6+ person figure of $299, which gave net income of $1,760.92. It also skipped SNAP rounding: net income should be rounded to $1,764 and the 30% contribution rounded up to $530, for a benefit of $1,259 rather than $1,260.72." +us,scenario_008,snap,claude-haiku-4.5,llm_error,thresholds_rates,False,"It left out the 20% earned income deduction ($513.33) and used a $227 standard deduction instead of $299, which overstated net income at $2,349. It also used a far-too-low $1,164 maximum allotment instead of $1,789." +us,scenario_008,snap,claude-haiku-5.5,llm_error,asset_resource,False,"It applied a SNAP asset limit to the $69,500 in bank assets. In New Jersey the household is categorically eligible through TANF non-cash benefits (broad-based categorical eligibility), which removes the asset test, so the household gets $1,259 a month." +us,scenario_008,snap,claude-opus-4.7,llm_error,period_annualization,False,"It subtracted the monthly standard deduction (~$280) once from annual net income ($24,755) instead of $299 × 12, which inflated monthly net income to $2,040 instead of $1,764. It also used the FY2025 $1,756 maximum allotment instead of $1,789." +us,scenario_008,snap,claude-opus-4.8,llm_error,period_annualization,False,"It subtracted the $258 monthly standard deduction once from annual income instead of $299 every month, which inflated monthly net income to $2,041 instead of $1,764. It also used the FY2025 $1,756 maximum, then cut its own $13,728 result to an arbitrary $11,352." +us,scenario_008,snap,claude-opus-5,llm_error,taxable_income_or_deductions,False,"It assumed a shelter deduction cut net income to about $1,700, but the $579 rent is below half of net income, so the shelter deduction is $0 and net income is $1,764. Its stated $1,040 benefit also doesn't follow from its own $1,802 maximum. The correct benefit is $1,789 − $530 = $1,259." +us,scenario_008,snap,claude-opus-5.5,llm_error,other,False,"Its inputs were right ($299 standard deduction, $1,789 maximum), but it skipped SNAP rounding. Net income $1,763.92 rounds to $1,764, and 30% of that ($529.20) rounds up to a $530 contribution, so the benefit is $1,259 a month, not $1,259.82." +us,scenario_008,snap,claude-sonnet-4.6,llm_error,thresholds_rates,False,"It used a $1,536 maximum allotment for 8 people instead of the FY2026 figure of $1,789, and a $258 standard deduction instead of $299. That gave $995 a month instead of $1,259." +us,scenario_008,snap,claude-sonnet-5,llm_error,taxable_income_or_deductions,False,"It made up a shelter deduction that included a utility allowance even though no utility costs were listed, and used a $204 standard deduction. That pushed net income down to about $733 a month instead of $1,764. Its final $958 a month also doesn't follow from its own $1,691 maximum." +us,scenario_008,snap,claude-sonnet-5.5,llm_error,other,False,"It rounded the 30% contribution down to $529. SNAP rounds 30% of the $1,764 net income ($529.20) up to $530, so the benefit is $1,259 a month, not $1,260." +us,scenario_008,snap,deepseek-v4-flash-0731,llm_error,thresholds_rates,False,"It used a ~$1,780 maximum instead of $1,789 and overstated net income at ~$1,830 instead of $1,764, which implies a standard deduction below $299. It also invoked a shelter deduction that doesn't apply because rent is below half of net income." +us,scenario_008,snap,deepseek-v4-pro,llm_error,thresholds_rates,False,"It used a ~$1,900 maximum allotment for 8 people instead of the FY2026 figure of $1,789, and a $302 standard deduction instead of $299. That overstated the benefit at $1,371 a month instead of $1,259." +us,scenario_008,snap,deepseek-v4-pro-0813,llm_error,thresholds_rates,False,"It used the FY2025 $1,756 maximum allotment instead of $1,789. Its $1,783.92 net income implies a ~$279 standard deduction instead of $299. That understated the benefit at $1,221 a month instead of $1,259." +us,scenario_008,snap,deepseek-v4.1-flash,llm_error,thresholds_rates,False,"It used a $1,800 maximum allotment instead of $1,789. Its $1,752.92 net income implies a ~$310 standard deduction instead of $299. That overstated the benefit at $1,274 a month instead of $1,259." +us,scenario_008,snap,gemini-3-flash-preview,llm_error,taxable_income_or_deductions,False,"It adjusted for a shelter deduction, but the $579 rent is below half of the $1,764 net income, so the shelter deduction is $0. Its $1,275 a month is $16 above the correct $1,789 − $530 = $1,259." +us,scenario_008,snap,gemini-3.1-flash-lite-preview,llm_error,other,False,"It gave no calculation. Its $16,400 a year ($1,367 a month) implies a contribution of only ~$422, or an inflated maximum allotment. The correct figures are $1,764 net income, a $530 contribution, and $1,259 a month." +us,scenario_008,snap,gemini-3.1-pro-preview,llm_error,thresholds_rates,False,"Its $1,307 a month implies a contribution of about $482, which means net income near $1,607 or a maximum above $1,789. The correct net income after the $299 standard and $513.33 earned income deductions is $1,764, giving a $530 contribution and $1,259 a month." +us,scenario_008,snap,gemini-3.5-flash,llm_error,taxable_income_or_deductions,False,"It added New Jersey's standard utility allowance to rent to create an excess shelter deduction, but no utility costs were listed. Rent alone ($579) is below half of net income, so there is no shelter deduction and the benefit is $1,259 a month, not ~$1,400." +us,scenario_008,snap,gemini-3.5-flash-lite,llm_error,thresholds_rates,False,"It gave no derivation. Its $1,208 a month is $51 below the correct $1,259 ($1,789 − $530)." +us,scenario_008,snap,gemini-3.6-flash,llm_error,thresholds_rates,False,"It used a $287 standard deduction instead of FY2026's $299 for 6+ person households, and the FY2025 $1,756 maximum instead of $1,789. That gave $1,223 a month instead of $1,259." +us,scenario_008,snap,gemini-3.7-flash,llm_error,thresholds_rates,False,"It gave no calculation. Its $1,404 a month implies a contribution of only $385 against a $1,789 maximum, far below the $530 that 30% of the $1,764 net income requires." +us,scenario_008,snap,gemini-3.8-flash,llm_error,taxable_income_or_deductions,False,"It included a shelter deduction that doesn't apply, since the $579 rent is below half of the $1,764 net income. That cut countable income and inflated the benefit to $1,317 a month instead of $1,259." +us,scenario_008,snap,gemini-4-argon,llm_error,other,False,"Its $1,262 a month is $3 above the correct $1,259. That is consistent with skipping SNAP rounding (net income rounded to $1,764, 30% contribution rounded up to $530) and using a slightly higher standard deduction." +us,scenario_008,snap,glm-5.2,llm_error,period_annualization,False,"It subtracted a $198 monthly standard deduction once from annual income instead of $299 × 12, which left annual net income at $24,557 ($2,046 a month) instead of $1,764 a month. It also used a $1,748 maximum instead of $1,789." +us,scenario_008,snap,glm-5.3,llm_error,thresholds_rates,False,"It used a $210 standard deduction instead of FY2026's $299 for 6+ person households, which raised net income to $1,853, and a $1,797 maximum instead of $1,789. That gave $1,241 a month instead of $1,259." +us,scenario_008,snap,gpt-5.4-mini,llm_error,categorical_eligibility,False,"It assumed housing assistance and combined earnings would leave the household ineligible. Gross income is only 57% of the poverty guideline, the household is categorically eligible in NJ, and net income of $1,764 yields $1,259 a month." +us,scenario_008,snap,gpt-5.4-nano,llm_error,categorical_eligibility,False,"It answered $0 on the claim that eligibility inputs were missing. The listed wages, self-employment income, interest, and 8-person household size fully determine a $1,259 monthly benefit using the standard and earned income deductions." +us,scenario_008,snap,gpt-5.5,llm_error,other,False,"It reached $1,260 a month by rounding the 30% contribution down to $529. SNAP rounds 30% of the $1,764 net income up to $530, giving $1,259 a month." +us,scenario_008,snap,gpt-5.6-luna,llm_error,thresholds_rates,False,"Its $1,139 a month is $120 below the correct benefit, which means an outdated maximum allotment or overstated countable income. No shelter deduction applies, and the correct calculation is $1,789 − 30% of $1,764 (rounded up to $530) = $1,259." +us,scenario_008,snap,gpt-5.6-sol,llm_error,other,False,"Its $1,262 a month is $3 above the correct $1,259. It didn't apply SNAP rounding exactly: net income $1,763.92 rounds to $1,764, and 30% ($529.20) rounds up to a $530 contribution." +us,scenario_008,snap,gpt-5.6-terra,llm_error,thresholds_rates,False,"Its $1,284 a month implies a contribution of only $505, which means net income near $1,683 or a maximum above $1,789. The correct net income after the $299 standard and $513.33 earned income deductions is $1,764, giving $1,259 a month." +us,scenario_008,snap,gpt-6-astra,llm_error,other,False,"It annualized unrounded figures ($21,468 − 0.3 × $21,167). SNAP is computed monthly: net income rounds to $1,764 and the contribution rounds up to $530, so the benefit is $1,259 × 12 = $15,108." +us,scenario_008,snap,gpt-6-luna,llm_error,thresholds_rates,False,"Its $1,288 a month implies a ~$501 contribution, which understates net income or overstates the maximum. The FY2026 $299 standard deduction and $1,789 maximum give net income of $1,764, a $530 contribution, and $1,259 a month." +us,scenario_008,snap,gpt-6-sol,llm_error,other,False,"It subtracted a $529 contribution from $1,789. SNAP rounds 30% of the $1,764 net income ($529.20) up to $530, so the benefit is $1,259 a month, not $1,260." +us,scenario_008,snap,gpt-6.1-terra,llm_error,thresholds_rates,False,"Its $1,265 a month is $6 above the correct benefit, which is consistent with a maximum allotment above $1,789 or a standard deduction above $299. The correct calculation is $1,789 − $530 = $1,259." +us,scenario_008,snap,grok-4.3,llm_error,categorical_eligibility,False,"It wrongly concluded that housing assistance and income rule out SNAP. Gross income is 57% of the poverty guideline, the household passes both income tests with categorical eligibility, and receives $1,259 a month." +us,scenario_008,snap,grok-4.5,llm_error,taxable_income_or_deductions,False,"It took an excess medical deduction from OTC expenses, but the disabled spouse's $300 a year ($25 a month) is below the $35 monthly threshold, so the medical deduction is $0. It also used a ~$1,822.50 monthly maximum instead of $1,789." +us,scenario_008,snap,grok-4.6,llm_error,thresholds_rates,False,"It used the FY2025 standard deduction (~$291), giving net income of $1,772 instead of $1,764, and a $1,759 maximum instead of FY2026's $1,789. That gave $1,227 a month instead of $1,259." +us,scenario_008,snap,grok-4.7,llm_error,thresholds_rates,False,"It explicitly used FY2025 parameters: a $1,756 maximum ($21,072 a year) and a $291 standard deduction ($3,492 a year). The FY2026 figures that apply are $1,789 and $299, which give $1,259 a month." +us,scenario_008,snap,grok-build-0.1,llm_error,asset_resource,False,"It applied the $4,250 resource limit for households with a disabled member. NJ's broad-based categorical eligibility through TANF non-cash benefits removes the asset test, so the $69,500 balance doesn't matter and the benefit is $1,259 a month." +us,scenario_008,snap,inkling,llm_error,thresholds_rates,False,"It used a $1,806 maximum allotment for 8 people instead of FY2026's $1,789. That gave about $1,276 a month instead of $1,789 − $530 = $1,259." +us,scenario_008,snap,kimi-k2.6,parse_contract_failure,missing_output,False,"It gave no SNAP value and no explanation, so there was nothing to parse. The correct calculation yields $1,259 a month ($15,108 a year)." +us,scenario_008,snap,kimi-k3,llm_error,other,False,"Its inputs were right, but it skipped SNAP rounding. Net income $1,763.92 rounds to $1,764 and the contribution rounds up to $530, so the benefit is $1,259 a month, not $1,259.825." +us,scenario_008,snap,minimax-m3,llm_error,asset_resource,False,"It applied a $3,750 asset limit and found the household ineligible. New Jersey's TANF non-cash categorical eligibility removes the SNAP asset test, so the household receives $1,259 a month." +us,scenario_008,snap,muse-spark-1.3,llm_error,thresholds_rates,False,"Its ~$1,300 a month exceeds the correct benefit by $41, which implies an inflated maximum or understated net income. The $299 standard deduction, $513.33 earned income deduction, and $1,789 maximum give $1,259." +us,scenario_008,snap,muse-wonder,llm_error,thresholds_rates,False,"It used a $1,695 maximum allotment instead of FY2026's $1,789. Its $1,772 net income implies the FY2025 ~$291 standard deduction instead of $299. That gave $1,163 a month instead of $1,259." +us,scenario_008,snap,ox-alpha,llm_error,thresholds_rates,False,"It used a $1,795 maximum instead of $1,789 and a $297 standard deduction instead of $299. That gave a $1,265 monthly benefit instead of $1,789 − $530 = $1,259." +us,scenario_008,snap,qwen-3.7-max,llm_error,thresholds_rates,False,"It used a $202 standard deduction instead of $299 and a $1,838 maximum instead of $1,789. It then cut its own $15,391 result to an arbitrary $14,784 for housing assistance, even though no shelter deduction applies either way." +us,scenario_008,snap,qwen3.8-max,llm_error,thresholds_rates,False,"It claimed $2,567 a month exceeds 130% of the poverty line for 8 people. In fact the 8-person guideline is far higher: the household's gross income is only 57% of poverty, so it passes the gross income test and receives $1,259 a month." us,scenario_008,spouse_medicaid_eligible,gemini-3.5-flash-lite,llm_error,categorical_eligibility,False,"Declared the spouse ineligible ""under adult NJ rules"" without running New Jersey's ACA expansion income test, which covers adults 19-64 up to 138% FPL and requires no categorical hook such as pregnancy or caretaker status. Household MAGI of about $30,900 against the eight-person FPL is 0.55 x FPL, far inside that limit; the bare denial is consistent with comparing the spouse's own $26,800 of wages to a one- or two-person 138% FPL line (roughly $22,600 to $30,700) instead of household MAGI over a family size of eight." us,scenario_008,spouse_medicaid_eligible,gpt-5.4-nano,llm_error,categorical_eligibility,False,"Defaulted to 0 by treating Medicaid eligibility as something requiring an affirmative listed trigger fact, extending the prompt's ""treat unlisted inputs as false"" rule to the computed output itself. Every input the determination needs was supplied - age 41, non-dependent, New Jersey, household income - and the MAGI adult-expansion test it never ran places household MAGI at 0.55 x FPL against the 138% FPL threshold, which returns eligible." us,scenario_008,spouse_medicaid_eligible,qwen-3.7-max,llm_error,categorical_eligibility,False,"Ran the MAGI test correctly - about $31,420 of household income against the roughly $73,637 138%-FPL line for eight people - then reversed its own correct result with a fabricated rule that receipt of housing assistance disqualifies adults from Medicaid. Housing assistance is excluded from MAGI and disqualifies no one from any Medicaid category, and the MAGI adult category applies no resource test, so neither the housing subsidy nor the $69,500 in bank accounts affects eligibility." @@ -775,56 +783,57 @@ us,scenario_008,state_income_tax_before_refundable_credits,muse-wonder,llm_error us,scenario_008,state_income_tax_before_refundable_credits,ox-alpha,llm_error,state_local_rule,False,"It subtracted a $181.70 medical deduction based on OTC health expenses, which do not qualify for the NJ medical expense deduction. It then subtracted the $50 renter credit, which is refundable and excluded from tax before refundable credits." us,scenario_008,state_income_tax_before_refundable_credits,qwen-3.7-max,llm_error,state_local_rule,False,"It used $1,000 per dependent instead of $1,500, which understated exemptions. It then invented a 'nonrefundable exemption reduction' that brings the tax to $0. The correct $12,000 in exemptions leaves $18,915 taxed at 1.4%, for $264.81." us,scenario_008,state_income_tax_before_refundable_credits,qwen3.8-max,llm_error,taxable_income_or_deductions,False,"It claimed exemptions and deductions reduce taxable income to zero, but the $12,000 in exemptions leaves $18,915 of the $30,915 gross income taxable. At 1.4% the tax is $264.81." -us,scenario_008,state_refundable_credits,claude-fable-5,llm_error,state_local_rule,False,"The model phased the federal EITC down to about $6,110, but AGI of about $30,632 is below the MFJ phase-out start, so the full $8,231 applies and the NJ EITC is $3,292.40, not $2,444. It also used a $400-per-child CTC tier based on gross income instead of the lowest NJ taxable-income tier ($1,250 each under the 2026 schedule, $2,500 total), and it left out the $50 renter property tax credit." -us,scenario_008,state_refundable_credits,claude-fable-5.1,llm_error,state_local_rule,False,"The NJ EITC of $3,292.40 is right, but the model used the old $1,000-per-child CTC instead of the June 30, 2026 schedule, which pays $1,250 per child under 6 ($2,500 total). It also left out the $50 refundable renter property tax credit, even though $6,949 of rent is listed." -us,scenario_008,state_refundable_credits,claude-haiku-4.5,llm_error,state_local_rule,False,"The model claimed NJ has no refundable state credits. NJ's EITC (40% of the federal EITC, $3,292.40), its child tax credit ($2,500 for two children under 6) and its $50 property tax credit are all refundable." -us,scenario_008,state_refundable_credits,claude-haiku-5.5,llm_error,state_local_rule,False,"The model said no NJ refundable credits apply. This family qualifies for the NJ EITC ($3,292.40), the NJ child tax credit ($2,500 for the children aged 5 and 1) and the $50 renter property tax credit, which total $5,842.40." -us,scenario_008,state_refundable_credits,claude-opus-4.7,llm_error,state_local_rule,False,"The model's own components ($2,880 EITC plus $1,000 CTC) add up to about $3,880, yet it submitted $9,492, which does not follow from its reasoning. It also phased down an EITC that should be the full $8,231, counted only the age-1 child for the CTC and missed the age-5 child, and left out the $50 property tax credit." -us,scenario_008,state_refundable_credits,claude-opus-4.8,llm_error,state_local_rule,False,"The EITC of $3,292 is right, but the model set the CTC at $600 per child based on income near $30,500. The CTC tier depends on NJ taxable income, which is well under $30,000 after exemptions, and the 2026 schedule pays $1,250 per child ($2,500 total). Its submitted $5,384 also does not equal its own $4,492 subtotal, and it left out the $50 property tax credit." -us,scenario_008,state_refundable_credits,claude-opus-5,llm_error,state_local_rule,False,"The model said the NJ child tax credit does not apply at this income and dropped it. In fact the two children aged 5 and 1 qualify for $2,500 at the lowest NJ taxable-income tier. It also understated the federal EITC as about $7,700 instead of the full $8,231, and it left out the $50 property tax credit." -us,scenario_008,state_refundable_credits,claude-opus-5.5,llm_error,state_local_rule,False,"The model correctly calculated the EITC ($3,292.40) and the $50 property tax credit under pre-2026 law, but it used the old $1,000-per-child CTC. The schedule enacted June 30, 2026 pays $1,250 per child under 6 at this income level ($2,500 total), which explains the $500 gap." -us,scenario_008,state_refundable_credits,claude-sonnet-4.6,llm_error,state_local_rule,False,"The model used a stale $7,830 maximum and a $25,511 phase-out start, which wrongly reduced the federal EITC to $6,716. The correct federal EITC is the full $8,231 (NJ EITC $3,292.40), because the 2026 MFJ phase-out starts above this AGI. It also used $500 per child for the CTC instead of $1,250 each, and it left out the $50 property tax credit." -us,scenario_008,state_refundable_credits,claude-sonnet-5,llm_error,state_local_rule,False,"The model guessed a NJ EITC of about $3,800, which is above the cap: 40% of the $8,231 maximum is $3,292.40. It used the old $1,000-per-child CTC instead of $1,250, and it left out the $50 property tax credit. Its total being near the reference comes from offsetting errors." -us,scenario_008,state_refundable_credits,claude-sonnet-5.5,llm_error,state_local_rule,False,"The model put the family in the $30,001–$40,000 CTC bracket ($800 per child) based on gross income. NJ taxable income is well under $30,000 after the personal, dependent and blind/disabled exemptions, and that tier pays $1,250 per child under the 2026 schedule. It also left out the $50 property tax credit." -us,scenario_008,state_refundable_credits,deepseek-v4-flash-0731,llm_error,state_local_rule,False,"The model counted only the NJ EITC, using an understated federal EITC of $8,021 instead of $8,231. It left out the refundable NJ child tax credit ($2,500 for the children aged 5 and 1) and the $50 property tax credit." -us,scenario_008,state_refundable_credits,deepseek-v4-pro,llm_error,state_local_rule,False,"The model counted only the NJ EITC, based on a phased-down federal EITC of $7,787, when the full $8,231 applies. It left out the $2,500 NJ child tax credit and the $50 property tax credit." -us,scenario_008,state_refundable_credits,deepseek-v4-pro-0813,llm_error,state_local_rule,False,"The model used a federal EITC of $8,190 instead of $8,231 and the old $1,000-per-child CTC instead of $1,250 per child ($2,500 total). It also left out the $50 renter property tax credit." -us,scenario_008,state_refundable_credits,deepseek-v4.1-flash,llm_error,state_local_rule,False,"The model used a federal EITC of $8,247 instead of $8,231 and the old $1,000-per-child CTC instead of $1,250 per child. It also gave a $75 renter credit instead of the $50 NJ property tax credit." -us,scenario_008,state_refundable_credits,gemini-3-flash-preview,llm_error,state_local_rule,False,"The model phased the federal EITC down to $7,691 instead of the full $8,231. It also used the $800 CTC tier based on gross income, when NJ taxable income is under $30,000 and pays $1,250 per child. It left out the $50 property tax credit." -us,scenario_008,state_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,state_local_rule,False,"The model found no NJ refundable credits. The family qualifies for the NJ EITC ($3,292.40), the NJ child tax credit ($2,500) and the $50 property tax credit." -us,scenario_008,state_refundable_credits,gemini-3.1-pro-preview,llm_error,state_local_rule,False,"The model used the $800-per-child CTC tier, which applies to taxable income above $30,000. NJ taxable income is well under $30,000 after exemptions, and that tier pays $1,250 per child under the 2026 schedule. It also slightly understated the EITC and left out the $50 property tax credit." -us,scenario_008,state_refundable_credits,gemini-3.5-flash,llm_error,state_local_rule,False,"The model phased the federal EITC down to $7,128, but AGI is below the MFJ phase-out start, so the full $8,231 applies (NJ EITC $3,292.40). It also used the $800 CTC tier instead of $1,250 per child, and it left out the $50 property tax credit." -us,scenario_008,state_refundable_credits,gemini-3.5-flash-lite,llm_error,state_local_rule,False,"The model gave no calculation. Its $1,200 is below the NJ EITC alone, which is $3,292.40 (40% of $8,231), and it is missing the $2,500 child tax credit and the $50 property tax credit." -us,scenario_008,state_refundable_credits,gemini-3.6-flash,llm_error,state_local_rule,False,"The model calculated the NJ EITC from a 2025-level federal EITC of about $8,049 instead of the 2026 $8,231. It used the $800 CTC tier instead of the under-$30,000 taxable-income tier ($1,250 each), and it left out the $50 property tax credit." -us,scenario_008,state_refundable_credits,gemini-3.7-flash,llm_error,state_local_rule,False,"The model's $4,776 matches a slightly understated EITC plus a $1,600 CTC at the $800-per-child tier. The correct values are an NJ EITC of $3,292.40, a CTC of $2,500 ($1,250 for each child under 6 at the lowest NJ taxable-income tier), and a $50 property tax credit." -us,scenario_008,state_refundable_credits,gemini-3.8-flash,llm_error,state_local_rule,False,"The model correctly included the EITC and the $50 property tax credit, but it used the $800-per-child CTC tier. NJ taxable income is under $30,000, and the 2026 schedule pays $1,250 for each of the two children under 6 ($2,500)." -us,scenario_008,state_refundable_credits,gemini-4-argon,llm_error,state_local_rule,False,"The model overstated the federal EITC as $8,268, when the cap is $8,231. It applied the old $1,000-per-child CTC instead of $1,250 per child, and it left out the $50 property tax credit." -us,scenario_008,state_refundable_credits,glm-5.2,parse_contract_failure,missing_output,False,The model did not return a value for state_refundable_credits. -us,scenario_008,state_refundable_credits,glm-5.3,llm_error,state_local_rule,False,"The model overstated the federal EITC as $8,360 instead of $8,231. It counted only one child under 6 at $500, missing the age-5 child and the $1,250-per-child amount ($2,500 total), and it left out the $50 property tax credit." -us,scenario_008,state_refundable_credits,gpt-5.4-mini,llm_error,state_local_rule,False,"The model said no NJ refundable credit applies. This low-income family of eight qualifies for the NJ EITC ($3,292.40), the NJ child tax credit ($2,500) and the $50 property tax credit." -us,scenario_008,state_refundable_credits,gpt-5.4-nano,llm_error,state_local_rule,False,"The model returned $0, even though NJ's EITC, child tax credit and property tax credit are all refundable and this household qualifies for each. The total is $5,842.40." -us,scenario_008,state_refundable_credits,gpt-5.5,llm_error,state_local_rule,False,"The EITC of $3,292.40 is right, but the model used the old $1,000-per-child CTC instead of the June 30, 2026 schedule's $1,250 per child ($2,500). It also left out the $50 renter property tax credit, even though rent is listed." -us,scenario_008,state_refundable_credits,gpt-5.6-luna,llm_error,state_local_rule,False,"The model counted only the NJ EITC, calculated from the 2025 federal maximum of $8,046 instead of the 2026 $8,231. It left out the $2,500 NJ child tax credit and the $50 property tax credit." -us,scenario_008,state_refundable_credits,gpt-5.6-sol,llm_error,state_local_rule,False,"The model used the $800-per-child CTC tier, but NJ taxable income is under $30,000 after exemptions, which qualifies for $1,250 per child under the 2026 schedule ($2,500). It also left out the $50 property tax credit." -us,scenario_008,state_refundable_credits,gpt-5.6-terra,llm_error,state_local_rule,False,"The model gave the two children under 6 a $1,600 CTC at the $800 tier instead of $2,500 at the lowest NJ taxable-income tier. It also left out the $50 property tax credit." -us,scenario_008,state_refundable_credits,gpt-6-astra,llm_error,state_local_rule,False,"The EITC and the $50 property tax credit are right, but the model used the $800-per-child CTC tier. NJ taxable income is under $30,000, and the 2026 schedule pays $1,250 per child under 6 ($2,500)." -us,scenario_008,state_refundable_credits,gpt-6-luna,llm_error,state_local_rule,False,"The model applied a 50% NJ EITC rate. The NJ rate is 40% of the federal EITC, which gives $3,292.40. It also used the old $1,000-per-child CTC instead of $1,250, and it left out the $50 property tax credit." -us,scenario_008,state_refundable_credits,gpt-6-sol,llm_error,state_local_rule,False,"The model's NJ EITC of $3,337 implies a federal EITC above the $8,231 cap. It also used the $800 CTC tier instead of the under-$30,000 taxable-income tier ($1,250 each), and it left out the $50 property tax credit." -us,scenario_008,state_refundable_credits,gpt-6.1-sol,llm_error,state_local_rule,False,"The model correctly calculated the EITC ($3,292.40) and the $50 property tax credit, but it used the pre-2026 CTC of $1,000 per child. The schedule enacted June 30, 2026 pays $1,250 per child under 6 at this income level, which explains the $500 shortfall." -us,scenario_008,state_refundable_credits,grok-4.3,llm_error,state_local_rule,False,"The model said no state refundable credits apply. The household qualifies for the NJ EITC, the NJ child tax credit and the property tax credit, which total $5,842.40." -us,scenario_008,state_refundable_credits,grok-4.5,llm_error,state_local_rule,False,"The model used a $400-per-child CTC based on gross income in the $30,001–$40,000 bracket. The bracket is set by NJ taxable income, which is under $30,000 after exemptions and pays $1,250 per child. It also used a federal EITC of $8,247 instead of $8,231 and left out the $50 property tax credit." -us,scenario_008,state_refundable_credits,grok-4.6,llm_error,state_local_rule,False,"The model used $500 per child for the NJ CTC instead of $1,250 for each child under 6 at the lowest NJ taxable-income tier ($2,500 total). It also slightly overstated the federal EITC as $8,250 and left out the $50 property tax credit." -us,scenario_008,state_refundable_credits,grok-4.7,llm_error,state_local_rule,False,"The model skipped the $50 property tax credit, saying no rent should be inferred, but $6,949 of rent is listed for the spouse. It also used the old $1,000-per-child CTC instead of $1,250 per child ($2,500)." -us,scenario_008,state_refundable_credits,grok-build-0.1,llm_error,state_local_rule,False,"The model counted only the NJ EITC, based on an understated $7,901 federal EITC instead of $8,231. It explicitly excluded the $2,500 NJ child tax credit and the $50 property tax credit." -us,scenario_008,state_refundable_credits,inkling,llm_error,state_local_rule,False,"The model counted only the NJ EITC, based on an overstated $8,271 federal EITC instead of $8,231. It left out the refundable NJ child tax credit ($2,500) and the $50 property tax credit." -us,scenario_008,state_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,The model did not return a value for state_refundable_credits. -us,scenario_008,state_refundable_credits,kimi-k3,llm_error,state_local_rule,False,"The EITC of $3,292.40 is right, but the model used the old $1,000-per-child CTC instead of the 2026 schedule's $1,250 per child under 6. It also left out the $50 renter property tax credit." -us,scenario_008,state_refundable_credits,minimax-m3,llm_error,state_local_rule,False,"The model returned $0 and missed the NJ EITC ($3,292.40), the NJ child tax credit ($2,500) and the $50 property tax credit, all of which are refundable." -us,scenario_008,state_refundable_credits,muse-spark-1.3,llm_error,state_local_rule,False,"The model used a phased-down federal EITC of about $7,800 instead of the full $8,231, and a CTC of about $500 per child instead of $1,250 per child. It also left out the $50 property tax credit." -us,scenario_008,state_refundable_credits,muse-wonder,llm_error,state_local_rule,False,"The model calculated the NJ EITC from the 2025 federal maximum of $8,046 instead of the 2026 $8,231. It used the old $1,000-per-child CTC instead of $1,250, and it left out the $50 property tax credit." -us,scenario_008,state_refundable_credits,ox-alpha,llm_error,state_local_rule,False,"The model reduced the CTC by a continuous phase-out on gross income above $30,000. The NJ CTC uses fixed tiers based on NJ taxable income, which is under $30,000 here, and the 2026 schedule pays $1,250 per child. It also overstated the federal EITC as $8,262 and left out the $50 property tax credit." -us,scenario_008,state_refundable_credits,qwen-3.7-max,llm_error,state_local_rule,False,"The model claimed the federal 3+-child EITC phases out to about $0 at $30,800 for MFJ filers. In fact AGI is below the MFJ phase-out start, so the full $8,231 is paid and the NJ EITC is $3,292.40. It also wrongly assumed housing assistance reduces refundable credits." -us,scenario_008,state_refundable_credits,qwen3.8-max,llm_error,state_local_rule,False,"The model invented an NJ EITC income phase-out and a $100 minimum credit. The NJ EITC is simply 40% of the full $8,231 federal EITC ($3,292.40), and the model also left out the $2,500 child tax credit and the $50 property tax credit." +us,scenario_008,state_refundable_credits,claude-fable-5,llm_error,state_local_rule,False,"It phased the federal EITC down to $6,110, even though earned income near $30,500 is below the MFJ phase-out start, so the full $8,231 maximum applies. It then gave $400 per young child by choosing the CTC tier from gross income. NJ taxable income after exemptions is under $30,000, and the 2026 schedule pays $1,250 per child. It also left out the $50 property tax credit." +us,scenario_008,state_refundable_credits,claude-fable-5.1,llm_error,state_local_rule,False,"Its NJ EITC of $3,292.40 is correct. It left out the $50 NJ renter property tax credit, even though the spouse pays $6,949 in rent. It also used the earlier $1,000-per-child CTC instead of the 2026 schedule's $1,250 per child ($2,500 for the children aged 5 and 1)." +us,scenario_008,state_refundable_credits,claude-haiku-4.5,llm_error,state_local_rule,False,"It claimed that New Jersey has no refundable income tax credits. The NJ EITC (40% of federal, $3,292.40), the NJ Child Tax Credit ($2,500) and the $50 property tax credit are all refundable and all apply to this household." +us,scenario_008,state_refundable_credits,claude-haiku-5.5,llm_error,state_local_rule,False,"It reported that no NJ refundable credits apply. This low-income MFJ family with six children gets the 40% NJ EITC ($3,292.40), a $2,500 NJ Child Tax Credit for two children under 6 and the $50 renter property tax credit." +us,scenario_008,state_refundable_credits,claude-opus-4.7,llm_error,state_local_rule,False,"Its reasoning comes to about $2,880 EITC plus $1,000 CTC, yet it submitted an unrelated $9,492. Along the way it phased the federal EITC below the $8,231 maximum, counted only one child under 6 when ages 5 and 1 both qualify, and left out the $50 property tax credit." +us,scenario_008,state_refundable_credits,claude-opus-4.8,llm_error,state_local_rule,False,"The EITC of $3,292 is correct. It cut the CTC to $600 per child because income was 'near $30,500', but the tier depends on NJ taxable income, which is under $30,000 after exemptions, and the 2026 schedule pays $1,250 per child. Its submitted total also does not match its own components, and it left out the $50 property tax credit." +us,scenario_008,state_refundable_credits,claude-opus-5,llm_error,state_local_rule,False,"It said the NJ Child Tax Credit does not apply at this income. The two children aged 5 and 1 qualify for $2,500 at NJ taxable income under $30,000. It also put the federal EITC at about $7,700 instead of the $8,231 maximum, and it left out the $50 property tax credit." +us,scenario_008,state_refundable_credits,claude-opus-5.5,llm_error,state_local_rule,False,"The EITC ($3,292.40) and the $50 property tax credit are both correct. For the two children under 6 it used the earlier $1,000-per-child NJ CTC. The June 30, 2026 schedule for tax years 2026–2028 pays $1,250 each at low taxable income, so the CTC is $2,500, not $2,000." +us,scenario_008,state_refundable_credits,claude-sonnet-4.6,llm_error,state_local_rule,False,"It started the EITC phase-out at $25,511 and used a $7,830 maximum. That cut the federal EITC to $6,716, but the MFJ phase-out starts above this family's roughly $30,500 earned income, so the full $8,231 applies. It also used $500 per young child instead of $1,250, and it left out the $50 property tax credit." +us,scenario_008,state_refundable_credits,claude-sonnet-5,llm_error,state_local_rule,False,"It estimated the NJ EITC at about $3,800. That is above the 40% × $8,231 = $3,292.40 ceiling. It also used the earlier $1,000-per-child CTC instead of $1,250, and it left out the $50 property tax credit." +us,scenario_008,state_refundable_credits,claude-sonnet-5.5,llm_error,state_local_rule,False,"It placed the household in the $30,001–$40,000 CTC tier ($800 per child) based on gross income. The NJ CTC uses NJ taxable income, which is under $30,000 after the personal and $1,500-per-dependent exemptions, and the 2026 schedule then pays $1,250 per child. It also left out the $50 property tax credit." +us,scenario_008,state_refundable_credits,deepseek-v4-flash-0731,llm_error,state_local_rule,False,"It counted only the NJ EITC and used an $8,021 federal figure instead of the $8,231 2026 maximum. It left out the $2,500 NJ Child Tax Credit for the children aged 5 and 1 and the $50 renter property tax credit." +us,scenario_008,state_refundable_credits,deepseek-v4-pro,llm_error,state_local_rule,False,"It counted only the NJ EITC and understated the federal EITC at $7,787 instead of the full $8,231. It left out the $2,500 NJ Child Tax Credit and the $50 property tax credit." +us,scenario_008,state_refundable_credits,deepseek-v4-pro-0813,llm_error,state_local_rule,False,"It used a federal EITC maximum of $8,190 instead of $8,231. For the two children under 6 it used the earlier $1,000-per-child NJ CTC instead of $1,250 each, and it left out the $50 renter property tax credit." +us,scenario_008,state_refundable_credits,deepseek-v4.1-flash,llm_error,state_local_rule,False,"It overstated the federal EITC maximum as $8,247 instead of $8,231. It counted a $75 renters' credit, but the NJ property tax credit is $50. It also used $1,000 per young child instead of the 2026 schedule's $1,250." +us,scenario_008,state_refundable_credits,gemini-3-flash-preview,llm_error,state_local_rule,False,"It put the federal EITC at $7,691 instead of the unreduced $8,231 maximum. It took the $800 CTC tier for income between $30,000 and $40,000 from gross income, when NJ taxable income is under $30,000 and the 2026 schedule pays $1,250 per child. It also left out the $50 property tax credit." +us,scenario_008,state_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,state_local_rule,False,"It found no NJ refundable credits. The household qualifies for the 40% NJ EITC ($3,292.40), the $2,500 NJ Child Tax Credit for two children under 6 and the $50 renter property tax credit." +us,scenario_008,state_refundable_credits,gemini-3.1-pro-preview,llm_error,state_local_rule,False,"It applied the $800-per-child CTC tier, which comes from gross income above $30,000. NJ taxable income after exemptions is under $30,000, where the 2026 schedule pays $1,250 per child. It also left out the $50 property tax credit." +us,scenario_008,state_refundable_credits,gemini-3.5-flash,llm_error,state_local_rule,False,"It phased the federal EITC down to $7,128, but earned income is below the MFJ phase-out start, so the full $8,231 applies. It also used the $800 gross-income CTC tier instead of $1,250 per child at NJ taxable income under $30,000, and it left out the $50 property tax credit." +us,scenario_008,state_refundable_credits,gemini-3.5-flash-lite,llm_error,state_local_rule,False,"It gave no derivation and submitted $1,200. The correct components are NJ EITC $3,292.40, NJ CTC $2,500 and property tax credit $50. Its figure leaves out most of the EITC and the child credit." +us,scenario_008,state_refundable_credits,gemini-3.6-flash,llm_error,state_local_rule,False,"Its NJ EITC of $3,219.60 is based on an outdated federal maximum of about $8,049 instead of $8,231. Its $1,600 CTC uses the $800 gross-income tier instead of $1,250 per child at NJ taxable income under $30,000. It also left out the $50 property tax credit." +us,scenario_008,state_refundable_credits,gemini-3.7-flash,llm_error,state_local_rule,False,"Its $4,776 is $1,066.40 short of the correct $3,292.40 EITC + $2,500 CTC + $50 property tax credit. The gap matches an $800-per-child CTC taken from the gross-income tier, an EITC below 40% of the $8,231 maximum, and no property tax credit." +us,scenario_008,state_refundable_credits,gemini-3.8-flash,llm_error,state_local_rule,False,"The $50 property tax credit is correct. Its EITC estimate of $3,293.20 exceeds the reference's $3,292.40 by $0.80. It applied the $800-per-child CTC tier as if NJ income exceeded $30,000. NJ taxable income after exemptions is under $30,000, and the 2026 schedule pays $1,250 per child, for $2,500." +us,scenario_008,state_refundable_credits,gemini-4-argon,llm_error,state_local_rule,False,"It overstated the federal EITC at about $8,268 instead of $8,231. It used the earlier $1,000-per-child CTC instead of $1,250, and it left out the $50 renter property tax credit." +us,scenario_008,state_refundable_credits,glm-5.2,parse_contract_failure,missing_output,False,"It gave no answer for state_refundable_credits, so there is no value to score against the $5,842.40 total." +us,scenario_008,state_refundable_credits,glm-5.3,llm_error,state_local_rule,False,"It counted only one child under 6, but children aged 5 and 1 both qualify for the NJ CTC. It used $500 per child instead of $1,250 and overstated the federal EITC at $8,360 instead of $8,231. It also left out the $50 property tax credit." +us,scenario_008,state_refundable_credits,gpt-5.4-mini,llm_error,state_local_rule,False,"It concluded that no NJ refundable credit applies. The family's earned income qualifies it for the 40% NJ EITC ($3,292.40), the two children under 6 qualify for the $2,500 NJ CTC, and the renters get the $50 property tax credit." +us,scenario_008,state_refundable_credits,gpt-5.4-nano,llm_error,state_local_rule,False,"It returned zero on the grounds that no special circumstances were given. Low earned income and young children are exactly what the NJ EITC ($3,292.40) and NJ CTC ($2,500) require, and the renters also get the $50 property tax credit." +us,scenario_008,state_refundable_credits,gpt-5.5,llm_error,state_local_rule,False,"The EITC is correct. It left out the $50 NJ renter property tax credit, even though the spouse pays $6,949 in rent. It also used the earlier $1,000-per-child CTC instead of the 2026 schedule's $1,250 per child." +us,scenario_008,state_refundable_credits,gpt-5.6-luna,llm_error,state_local_rule,False,"It counted only the NJ EITC and used the outdated $8,046 federal maximum instead of $8,231. It left out the $2,500 NJ Child Tax Credit for the children aged 5 and 1 and the $50 property tax credit." +us,scenario_008,state_refundable_credits,gpt-5.6-sol,llm_error,state_local_rule,False,"Its $1,600 CTC applies the $800 tier for income over $30,000. NJ taxable income after exemptions is under $30,000, where the 2026 schedule pays $1,250 per child. It also left out the $50 property tax credit." +us,scenario_008,state_refundable_credits,gpt-5.6-terra,llm_error,state_local_rule,False,"Its total of $4,892.40 means a $1,600 CTC at the $800 gross-income tier and no property tax credit. The correct CTC is $2,500: $1,250 per child at NJ taxable income under $30,000. The $50 renter credit is also missing." +us,scenario_008,state_refundable_credits,gpt-6-astra,llm_error,state_local_rule,False,"The EITC and the $50 property tax credit are correct. It used the $800-per-child CTC tier as though NJ income exceeded $30,000. NJ taxable income after exemptions is under $30,000, and the 2026 schedule pays $1,250 per child." +us,scenario_008,state_refundable_credits,gpt-6-luna,llm_error,state_local_rule,False,"It computed the NJ EITC at 50% of the federal credit, but the NJ rate is 40%, which gives $3,292.40. It also used $1,000 per young child instead of $1,250 and left out the $50 property tax credit." +us,scenario_008,state_refundable_credits,gpt-6-sol,llm_error,state_local_rule,False,"It overstated the NJ EITC at $3,337 instead of $3,292.40. It used the $800 gross-income CTC tier instead of $1,250 per child at NJ taxable income under $30,000, and it left out the $50 property tax credit." +us,scenario_008,state_refundable_credits,gpt-6.1-sol,llm_error,state_local_rule,False,"The EITC ($3,292.40) and the $50 property tax credit are correct. It used the earlier $1,000-per-child NJ CTC instead of the June 30, 2026 schedule, which pays $1,250 for each of the two children under 6, so it is $500 short." +us,scenario_008,state_refundable_credits,gpt-6.1-terra,llm_error,state_local_rule,False,"Take out the $50 property tax credit and its total leaves $4,942.80 for EITC and CTC, against the correct $5,792.40. It applied an earlier CTC schedule paying at most $1,000 per child instead of $1,250, and its EITC differs from 40% × $8,231 = $3,292.40." +us,scenario_008,state_refundable_credits,grok-4.3,llm_error,state_local_rule,False,"It said no state refundable credits apply. The household qualifies for the NJ EITC ($3,292.40), the NJ CTC ($2,500) and the $50 renter property tax credit." +us,scenario_008,state_refundable_credits,grok-4.5,llm_error,state_local_rule,False,"It chose the CTC tier from gross income ($30,001–$40,000) and misremembered even that tier as $400 per child. NJ taxable income after exemptions is under $30,000, where the 2026 schedule pays $1,250 per child. It also overstated the federal EITC as $8,247 and left out the $50 property tax credit." +us,scenario_008,state_refundable_credits,grok-4.6,llm_error,state_local_rule,False,"It used $500 per child under 6 for the NJ CTC instead of the 2026 schedule's $1,250. It put the federal EITC at $8,250 instead of $8,231, and it said no other refundable NJ credits apply, leaving out the $50 renter property tax credit." +us,scenario_008,state_refundable_credits,grok-4.7,llm_error,state_local_rule,False,"It explicitly refused the $50 property tax credit for lack of rent, but the spouse's $6,949 pre-subsidy rent is listed, so the renter credit applies. It also used the earlier $1,000-per-child CTC instead of $1,250." +us,scenario_008,state_refundable_credits,grok-build-0.1,llm_error,state_local_rule,False,"It counted only the NJ EITC and understated the federal EITC at $7,901 instead of $8,231. It stated that no other credits apply, leaving out the $2,500 NJ CTC for the two children under 6 and the $50 property tax credit." +us,scenario_008,state_refundable_credits,inkling,llm_error,state_local_rule,False,"It counted only the NJ EITC, with an overstated $8,271 federal base. It left out the $2,500 NJ Child Tax Credit for the children aged 5 and 1 and the $50 renter property tax credit." +us,scenario_008,state_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"It gave no answer for state_refundable_credits, so there is no value to score against the $5,842.40 total." +us,scenario_008,state_refundable_credits,kimi-k3,llm_error,state_local_rule,False,"The EITC is correct. It left out the $50 NJ renter property tax credit, even though the spouse pays rent. It also used the earlier $1,000-per-child CTC instead of the 2026 schedule's $1,250 per child." +us,scenario_008,state_refundable_credits,minimax-m3,llm_error,state_local_rule,False,"It said no NJ refundable credits apply. The household qualifies for the 40% NJ EITC ($3,292.40), the $2,500 NJ CTC and the $50 property tax credit." +us,scenario_008,state_refundable_credits,muse-spark-1.3,llm_error,state_local_rule,False,"It understated the federal EITC at about $7,800, which gives a $3,120 NJ EITC instead of $3,292.40. It used $500 per young child instead of $1,250, and it left out the $50 property tax credit." +us,scenario_008,state_refundable_credits,muse-wonder,llm_error,state_local_rule,False,"It used the outdated $8,046 federal EITC maximum instead of $8,231. It used the earlier $1,000-per-child CTC instead of $1,250, and it left out the $50 renter property tax credit." +us,scenario_008,state_refundable_credits,ox-alpha,llm_error,state_local_rule,False,"It phased the CTC down because gross income of $30,915 is over $30,000. The NJ CTC tier uses NJ taxable income, which is under $30,000 after exemptions, and pays $1,250 per child under the 2026 schedule. It also overstated the federal EITC at $8,262 and left out the $50 property tax credit." +us,scenario_008,state_refundable_credits,qwen-3.7-max,llm_error,state_local_rule,False,"It claimed the 3+-child federal EITC phases out to about $0 at $30,800 of earned income. That income is below the MFJ phase-out start, so the full $8,231 applies and the NJ EITC is $3,292.40. It also dropped the $2,500 NJ CTC and the $50 property tax credit, with no rule supporting a $0 total." +us,scenario_008,state_refundable_credits,qwen3.8-max,llm_error,state_local_rule,False,"It invented an NJ EITC phase-out that removes the credit and a $100 'minimum refundable credit'. The NJ EITC is simply 40% of the federal EITC, which is the full $8,231 here, giving $3,292.40. The $2,500 CTC and the $50 property tax credit also apply." us,scenario_008,tanf,gemini-3.5-flash-lite,llm_error,thresholds_rates,False,"The model submitted a bare number with no derivation; the correct derivation applies New Jersey's WFNJ eligibility standard and yields $0, because countable income of about $2,576/month exceeds the family-of-eight standard (roughly $770/month) even after the 50% earned-income disregard, and $69,500 in bank assets exceeds the $2,000 TANF resource limit. Its $5,800 figure (about $483/month) is consistent with pulling a large-family NJ grant-schedule amount and shading it down for earnings — treating TANF as a residual gap-filler for a household with six children — while never running the income eligibility gate or the asset test at all." us,scenario_009,federal_income_tax_before_refundable_credits,claude-fable-5,llm_error,thresholds_rates,False,"Its reasoning reached exactly $8,348: AGI $105,900, minus the $32,200 standard deduction, gives $73,700 taxed at 10% up to $24,800 and 12% above. It then submitted $3,455 anyway, a value with no basis in its own work." us,scenario_009,federal_income_tax_before_refundable_credits,claude-haiku-4.5,llm_error,thresholds_rates,False,"It included the full $30,000 of Social Security instead of the 85% cap of $25,500. It also subtracted the spouse's $8,139 ESI premiums from wages and used a $30,000 standard deduction instead of $32,200. Its final $2,950 doesn't even match its own estimate of about $8,600 in tax." @@ -923,46 +932,47 @@ us,scenario_012,child1_wic_eligible,gpt-5.4-mini,llm_error,age_disability,False, us,scenario_012,child1_wic_eligible,grok-4.3,llm_error,age_disability,False,"The model based eligibility only on household income being under the WIC limit and skipped the categorical requirement. A child qualifies for WIC only before the 5th birthday, so a 10-year-old is ineligible." us,scenario_012,child1_wic_eligible,qwen3.8-max,llm_error,age_disability,False,"The model wrongly said that age 10 is within WIC's age limit. WIC child eligibility ends at the 5th birthday, so Child 1 fails the categorical test even though household income is below the income limit (185% of the federal poverty line)." us,scenario_012,federal_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. -us,scenario_012,federal_refundable_credits,claude-fable-5,llm_error,other,False,"The model correctly added the $4,427 EITC and the $1,700 ACTC to get $6,127. It then added an unexplained $966 to reach $7,093, even though no other refundable credit applies." -us,scenario_012,federal_refundable_credits,claude-haiku-4.5,llm_error,household_unit_or_filing_status,False,"The model counted the pregnant spouse/unborn child as qualifying children (3 in total), but only the 10-year-old qualifies. It also used an old one-child EITC maximum ($3,995) instead of the 2026 figure of $4,427, and left out the $1,700 refundable ACTC." -us,scenario_012,federal_refundable_credits,claude-haiku-5.5,llm_error,credit_phaseout,False,"The model claimed the EITC is about $0 at $22,000. In fact $22,000 is past the 34% phase-in (which ends at $13,020) and below the joint-filer phase-out start, so the full $4,427 applies. It also wrongly dropped the $1,700 ACTC, which is refundable because tax liability is zero." -us,scenario_012,federal_refundable_credits,claude-opus-4.7,llm_error,thresholds_rates,False,"The model correctly started from EITC plus a $1,700 ACTC, but used the 2025 one-child EITC maximum ($4,328). It then applied an arbitrary inflation bump that implies a $4,472 EITC, instead of the actual 2026 maximum of $4,427." -us,scenario_012,federal_refundable_credits,claude-opus-4.8,llm_error,thresholds_rates,False,"The model's ACTC of $1,700 is correct, but it replaced its own ~$4,400 EITC with an unsupported 'refined' $4,731. The 2026 one-child EITC maximum is $4,427 (34% × $13,020)." -us,scenario_012,federal_refundable_credits,claude-opus-5,llm_error,thresholds_rates,False,"The model capped the ACTC at $1,800 per child, but the 2026 refundable cap is $1,700. It also understated the EITC at $4,367 instead of the full $4,427: $22,000 is below the joint-filer phase-out, so no early phase-out applies." -us,scenario_012,federal_refundable_credits,claude-sonnet-4.6,llm_error,thresholds_rates,False,"The model treated the whole $2,000 CTC as refundable. Under 2026 law the CTC is $2,200 per child, but the refundable ACTC is capped at $1,700. It also used the 2025 EITC maximum ($4,328) instead of the 2026 indexed $4,427." -us,scenario_012,federal_refundable_credits,claude-sonnet-5,llm_error,thresholds_rates,False,"The model went back and forth between figures and settled on an unsupported ~$5,500 EITC. The one-child EITC is the $4,427 maximum with no phase-out at $22,000 for a joint return. Only the $1,700 ACTC component was right." -us,scenario_012,federal_refundable_credits,deepseek-v4-flash-0731,llm_error,thresholds_rates,False,"The model's structure was correct (full one-child EITC plus $1,700 ACTC), but it used $4,404 as the 2026 one-child EITC maximum instead of $4,427 (34% × $13,020)." -us,scenario_012,federal_refundable_credits,deepseek-v4-pro,llm_error,thresholds_rates,False,"The model applied TCJA-sunset ACTC rules ($3,000 earnings floor, $1,000 cap). OBBBA kept a $2,200 CTC for 2026 with a $1,700 refundable cap and a $2,500 floor. It also understated the EITC at $4,355 instead of $4,427." -us,scenario_012,federal_refundable_credits,deepseek-v4-pro-0813,llm_error,thresholds_rates,False,"The model limited the ACTC to the pre-TCJA $1,000, but the 2026 refundable cap under OBBBA is $1,700. It also overstated the one-child EITC maximum as $4,442 instead of $4,427." -us,scenario_012,federal_refundable_credits,deepseek-v4.1-flash,llm_error,thresholds_rates,False,"The model used guessed parameters for both credits: a $4,454 EITC instead of the 2026 one-child maximum of $4,427, and a $1,749 ACTC instead of the fixed $1,700 refundable cap." -us,scenario_012,federal_refundable_credits,gemini-3-flash-preview,llm_error,thresholds_rates,False,"The model used the TCJA-sunset $1,000 refundable CTC instead of the 2026 OBBBA refundable cap of $1,700. Its EITC of $4,423 is also slightly below the 2026 maximum of $4,427." -us,scenario_012,federal_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,thresholds_rates,False,"The model overstated the one-child EITC at $5,571, while the 2026 maximum is $4,427. It also used a $1,000 refundable CTC instead of the 2026 cap of $1,700." -us,scenario_012,federal_refundable_credits,gemini-3.1-pro-preview,llm_error,thresholds_rates,False,"The model rounded the EITC to ~$4,500 instead of the 2026 one-child maximum of $4,427. It also used the TCJA-sunset $1,000 refundable CTC instead of the $1,700 ACTC cap in force for 2026." -us,scenario_012,federal_refundable_credits,gemini-3.5-flash,llm_error,thresholds_rates,False,"The model used an unindexed ~$4,320 EITC instead of the 2026 maximum of $4,427. It also used a $1,000 refundable CTC instead of the 2026 ACTC cap of $1,700." -us,scenario_012,federal_refundable_credits,gemini-3.5-flash-lite,llm_error,thresholds_rates,False,"The $4,050 total is less than the EITC alone ($4,427). That means the model understated the full one-child EITC and failed to add the $1,700 refundable ACTC." -us,scenario_012,federal_refundable_credits,gemini-3.6-flash,llm_error,thresholds_rates,False,"The model used the 2025 one-child EITC maximum ($4,328) instead of the 2026 inflation-indexed maximum of $4,427, which understates the total by $99. The $1,700 ACTC was correct." -us,scenario_012,federal_refundable_credits,gemini-3.7-flash,llm_error,thresholds_rates,False,"The model used the 2025 one-child EITC maximum ($4,328) instead of the 2026 indexed maximum of $4,427. Its $1,700 ACTC was correct." -us,scenario_012,federal_refundable_credits,gemini-3.8-flash,llm_error,thresholds_rates,False,"The model used the 2025 EITC maximum ($4,328) instead of the 2026 figure of $4,427. It also applied a $1,000 ACTC instead of the 2026 OBBBA refundable cap of $1,700." -us,scenario_012,federal_refundable_credits,gemini-4-argon,llm_error,thresholds_rates,False,"The model's EITC of $4,427 is correct, but it limited the ACTC to $1,000 under TCJA-sunset rules. OBBBA set the 2026 CTC at $2,200 with a $1,700 refundable portion, and the household's earnings fully support that cap." -us,scenario_012,federal_refundable_credits,glm-5.2,llm_error,credit_phaseout,False,"The model put the household in the EITC phase-out ($2,591), but $22,000 is below the joint-filer phase-out start, so the full $4,427 applies. It also set the refundable CTC to $0 because the household has no tax liability. Zero liability is exactly the case where the ACTC pays out, here the $1,700 cap." -us,scenario_012,federal_refundable_credits,glm-5.3,llm_error,thresholds_rates,False,"The model treated the full $2,200 CTC as refundable, ignoring the 2026 ACTC cap of $1,700 per child. Its EITC of $4,420 is also slightly below the $4,427 maximum." -us,scenario_012,federal_refundable_credits,gpt-5.4-mini,llm_error,categorical_eligibility,False,"The model wrongly denied the EITC because the spouse is 18. The age 25–64 test applies only to the childless EITC; a joint return with a qualifying child gets the full $4,427. Its $2,524 refundable CTC also exceeds the $1,700 per-child ACTC cap." -us,scenario_012,federal_refundable_credits,gpt-5.4-nano,llm_error,categorical_eligibility,False,"The model claimed the inputs were insufficient and returned $0. In fact $22,000 of wages, a joint return and a 10-year-old qualifying child fully determine a $4,427 EITC and a $1,700 ACTC." -us,scenario_012,federal_refundable_credits,gpt-5.5,llm_error,thresholds_rates,False,"The model overstated both parameters: it used a $4,526 one-child EITC instead of $4,427, and an $1,800 ACTC instead of the 2026 refundable cap of $1,700." -us,scenario_012,federal_refundable_credits,gpt-5.6-sol,llm_error,thresholds_rates,False,"The model's EITC of $4,427 is correct, but it used $1,800 as the refundable CTC. The 2026 ACTC cap is $1,700 per child." -us,scenario_012,federal_refundable_credits,grok-4.3,llm_error,credit_phaseout,False,"The model applied phase-out reductions that bring the EITC down to $2,479, but $22,000 is below the joint-filer phase-out start, so the full $4,427 applies. It also left out the $1,700 refundable ACTC entirely." -us,scenario_012,federal_refundable_credits,grok-4.5,llm_error,thresholds_rates,False,"The model applied post-sunset ACTC rules ($1,000 cap, $3,000 floor), but OBBBA kept a $1,700 refundable cap for 2026. Its EITC of $4,318 is also below the 2026 maximum of $4,427." -us,scenario_012,federal_refundable_credits,grok-4.6,llm_error,thresholds_rates,False,"The model assumed TCJA had sunset and capped the ACTC at $1,000 instead of the 2026 OBBBA refundable cap of $1,700. It also projected the EITC at $4,436 instead of $4,427." -us,scenario_012,federal_refundable_credits,grok-4.7,llm_error,thresholds_rates,False,"The model's structure and $1,700 ACTC are correct, but it set the 2026 one-child EITC maximum at $4,437 instead of $4,427 (34% × $13,020), which overstates the total by $10." -us,scenario_012,federal_refundable_credits,grok-build-0.1,llm_error,thresholds_rates,False,"The model used the TCJA-sunset $1,000 refundable CTC with a $3,000 floor instead of the 2026 OBBBA $1,700 cap. It also inflated the 2025 EITC to $4,436 instead of the published 2026 maximum of $4,427." -us,scenario_012,federal_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"The model gave no value or explanation for federal_refundable_credits, so no answer could be scored." -us,scenario_012,federal_refundable_credits,kimi-k3,llm_error,thresholds_rates,False,"The model's structure and $1,700 ACTC are correct, but it used $4,401 as the 2026 one-child EITC maximum instead of $4,427." -us,scenario_012,federal_refundable_credits,minimax-m3,llm_error,other,False,"The model returned $0 without computing either credit. At $22,000 of earnings with one qualifying child, the household gets the full $4,427 EITC plus the $1,700 ACTC." -us,scenario_012,federal_refundable_credits,muse-spark-1.3,llm_error,thresholds_rates,False,"The model used the 2025 one-child EITC maximum ($4,328) instead of the 2026 indexed $4,427. Its $1,700 ACTC was correct." -us,scenario_012,federal_refundable_credits,muse-wonder,llm_error,thresholds_rates,False,"The model's EITC of $4,427 is correct, but it used an $1,800 refundable CTC. The 2026 ACTC cap is $1,700 per child." -us,scenario_012,federal_refundable_credits,ox-alpha,llm_error,thresholds_rates,False,"The model's method is correct, but it rounded the 2026 one-child EITC maximum to ~$4,425 instead of the exact $4,427 (34% × $13,020), which leaves the total $2 short." -us,scenario_012,federal_refundable_credits,qwen-3.7-max,llm_error,household_unit_or_filing_status,False,"The model counted the unborn child as a second qualifying child. An unborn child is not a qualifying child for the EITC or CTC, so this inflated the EITC to the two-child $7,830 and doubled the ACTC to $3,400. The correct figures are one child's $4,427 EITC and $1,700 ACTC." -us,scenario_012,federal_refundable_credits,qwen3.8-max,llm_error,thresholds_rates,False,"The model gave a $6,936 EITC, which exceeds the one-child maximum of $4,427. It also set the ACTC to $0 on the claim that the CTC offsets regular tax, but taxable income is zero after the standard deduction, so the full $1,700 ACTC is refunded." +us,scenario_012,federal_refundable_credits,claude-fable-5,llm_error,other,False,"The model correctly found EITC $4,427 plus ACTC $1,700 = $6,127. It then added an unexplained $966 and submitted $7,093. No refundable credit for this household accounts for the extra $966." +us,scenario_012,federal_refundable_credits,claude-haiku-4.5,llm_error,household_unit_or_filing_status,False,"The model counted three qualifying children by treating the pregnant 18-year-old spouse and the unborn child as qualifying children, when only the 10-year-old qualifies. It also used an outdated $3,995 EITC figure under head-of-household status and left out the $1,700 refundable ACTC entirely." +us,scenario_012,federal_refundable_credits,claude-haiku-5.5,llm_error,categorical_eligibility,False,"The model wrongly assumed the EITC and refundable CTC are both zero. With one qualifying child and $22,000 of earnings, the household gets the full one-child EITC of $4,427 and a $1,700 ACTC, for $6,127 total." +us,scenario_012,federal_refundable_credits,claude-opus-4.7,llm_error,thresholds_rates,False,"The model started from the 2025 one-child EITC maximum ($4,328) instead of the 2026 maximum ($4,427). It then raised the total by an arbitrary 'inflation adjustment' to $6,172, which does not match EITC $4,427 + ACTC $1,700 = $6,127." +us,scenario_012,federal_refundable_credits,claude-opus-4.8,llm_error,thresholds_rates,False,"The model's ACTC of $1,700 was correct, but it replaced its own ~$4,400 EITC estimate with a 'refined' $4,731. The actual 2026 one-child maximum is $4,427 (34% × $13,020)." +us,scenario_012,federal_refundable_credits,claude-opus-5,llm_error,thresholds_rates,False,"The model capped the ACTC at $1,800 per child, but the 2026 refundable cap is $1,700. It also used an EITC of $4,367 instead of the 2026 one-child maximum of $4,427, which applies in full because $22,000 is below the MFJ phase-out start." +us,scenario_012,federal_refundable_credits,claude-sonnet-4.6,llm_error,thresholds_rates,False,"The model treated the full $2,000 CTC as refundable. For 2026 the CTC is $2,200, but the refundable ACTC is capped at $1,700. The model also used the 2025 EITC maximum ($4,328) instead of the 2026 figure ($4,427)." +us,scenario_012,federal_refundable_credits,claude-sonnet-5,llm_error,thresholds_rates,False,"The model wrongly placed $22,000 in the EITC phase-out range, then settled on an unsupported ~$5,500 EITC. The correct EITC is the full 2026 one-child maximum of $4,427, because $22,000 is below the MFJ phase-out start. Added to the $1,700 ACTC, the total is $6,127." +us,scenario_012,federal_refundable_credits,deepseek-v4-flash-0731,llm_error,thresholds_rates,False,"The ACTC of $1,700 was correct, but the model used a one-child EITC maximum of $4,404. The 2026 maximum is $4,427 (34% × $13,020)." +us,scenario_012,federal_refundable_credits,deepseek-v4-pro,llm_error,thresholds_rates,False,"The model applied the old pre-TCJA ACTC rules ($3,000 earnings floor, $1,000 cap), but OBBBA made the higher CTC permanent: the 2026 refundable cap is $1,700 and the earnings floor is $2,500. It also understated the EITC at $4,355 instead of $4,427." +us,scenario_012,federal_refundable_credits,deepseek-v4-pro-0813,llm_error,thresholds_rates,False,"The model capped the ACTC at the expired $1,000 rule instead of the 2026 refundable cap of $1,700. It also used a one-child EITC maximum of $4,442 instead of $4,427." +us,scenario_012,federal_refundable_credits,deepseek-v4.1-flash,llm_error,thresholds_rates,False,"Both parameters were off. The model used an EITC of $4,454 instead of the 2026 one-child maximum of $4,427. It also used an ACTC of $1,749, but the refundable cap is exactly $1,700, and the 15% earnings formula ($2,925) exceeds it." +us,scenario_012,federal_refundable_credits,gemini-3-flash-preview,llm_error,thresholds_rates,False,"The model used the expired $1,000 refundable CTC instead of the 2026 ACTC cap of $1,700. It also put the EITC at $4,423 instead of the 2026 one-child maximum of $4,427." +us,scenario_012,federal_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,thresholds_rates,False,"The model overstated the one-child EITC at ~$5,571; the 2026 maximum is $4,427. It also used the expired $1,000 refundable CTC instead of the 2026 ACTC cap of $1,700." +us,scenario_012,federal_refundable_credits,gemini-3.1-pro-preview,llm_error,thresholds_rates,False,"The model rounded the EITC to $4,500 instead of the 2026 one-child maximum of $4,427. It also used the expired $1,000 refundable CTC instead of the 2026 ACTC cap of $1,700." +us,scenario_012,federal_refundable_credits,gemini-3.5-flash,llm_error,thresholds_rates,False,"The model used a roughly 2025-level EITC of $4,320 instead of the 2026 maximum of $4,427. It also used the expired $1,000 refundable CTC instead of the 2026 ACTC cap of $1,700." +us,scenario_012,federal_refundable_credits,gemini-3.5-flash-lite,llm_error,thresholds_rates,False,"The model gave $4,050 with no computation. That is less than the full EITC alone, so it both understated the one-child EITC (2026 maximum $4,427) and left out the $1,700 refundable ACTC." +us,scenario_012,federal_refundable_credits,gemini-3.6-flash,llm_error,thresholds_rates,False,"The ACTC of $1,700 was correct, but the model used the 2025 one-child EITC maximum ($4,328) instead of the 2026 maximum ($4,427). That leaves the total $99 short." +us,scenario_012,federal_refundable_credits,gemini-3.7-flash,llm_error,thresholds_rates,False,"The ACTC of $1,700 was correct, but the model used the 2025 one-child EITC maximum ($4,328) instead of the 2026 inflation-adjusted maximum of $4,427." +us,scenario_012,federal_refundable_credits,gemini-3.8-flash,llm_error,thresholds_rates,False,"The model used the 2025 EITC maximum ($4,328) instead of the 2026 maximum ($4,427). It also used the expired $1,000 ACTC instead of the 2026 refundable cap of $1,700." +us,scenario_012,federal_refundable_credits,gemini-4-argon,llm_error,thresholds_rates,False,"The EITC of $4,427 was correct, but the model capped the ACTC at the expired $1,000 rule. For 2026 the refundable cap is $1,700, and 15% × ($22,000 − $2,500) = $2,925 exceeds it." +us,scenario_012,federal_refundable_credits,glm-5.2,llm_error,credit_phaseout,False,"The model wrongly cut the EITC to $2,591, but $22,000 is below the MFJ phase-out start, so the full $4,427 applies. It also set the ACTC to $0 because there was no tax liability. That gets refundability backwards: zero liability is exactly when the CTC is paid out as the $1,700 ACTC." +us,scenario_012,federal_refundable_credits,glm-5.3,llm_error,thresholds_rates,False,"The model treated the whole $2,200 CTC as refundable. The 2026 refundable ACTC is capped at $1,700 per child. It also used an EITC of $4,420 instead of $4,427." +us,scenario_012,federal_refundable_credits,gpt-5.4-mini,llm_error,categorical_eligibility,False,"The model wrongly denied the EITC because the spouse is 18, but the age 25–64 test applies only to the EITC for filers with no qualifying child. With a qualifying child, the household gets the full $4,427. The model also set the ACTC at $2,524, which is above the $1,700 refundable cap." +us,scenario_012,federal_refundable_credits,gpt-5.4-nano,llm_error,categorical_eligibility,False,"The model wrongly treated the facts as insufficient and returned $0. The prompt gives $22,000 of wages, a married couple and a 10-year-old child, which supports a joint return with a $4,427 EITC and a $1,700 ACTC." +us,scenario_012,federal_refundable_credits,gpt-5.5,llm_error,thresholds_rates,False,"The model overstated the 2026 one-child EITC at $4,526 (the correct figure is $4,427). It also used an ACTC cap of $1,800 instead of the 2026 refundable cap of $1,700." +us,scenario_012,federal_refundable_credits,gpt-5.6-sol,llm_error,thresholds_rates,False,"The EITC of $4,427 was correct, but the model used an ACTC of $1,800. The 2026 refundable CTC is capped at $1,700 per child." +us,scenario_012,federal_refundable_credits,gpt-6.1-terra,llm_error,thresholds_rates,False,"The ACTC of $1,700 was correct, but the model overstated the one-child EITC at $4,539. The 2026 maximum is $4,427 (34% × $13,020)." +us,scenario_012,federal_refundable_credits,grok-4.3,llm_error,credit_phaseout,False,"The model wrongly applied an EITC phase-out at $22,000 and arrived at $2,479, but that income is below the MFJ phase-out start, so the full $4,427 applies. It also left out the $1,700 refundable ACTC entirely." +us,scenario_012,federal_refundable_credits,grok-4.5,llm_error,thresholds_rates,False,"The model assumed the TCJA expired and applied the old $1,000 ACTC with a $3,000 earnings floor. OBBBA made the higher CTC permanent, with a $1,700 refundable cap in 2026. The model also used a roughly 2025-level EITC of $4,318 instead of $4,427." +us,scenario_012,federal_refundable_credits,grok-4.6,llm_error,thresholds_rates,False,"The model applied the old $1,000 ACTC, but OBBBA keeps the CTC with a $1,700 refundable cap for 2026. It also projected the EITC at $4,436 instead of the actual 2026 maximum of $4,427." +us,scenario_012,federal_refundable_credits,grok-4.7,llm_error,thresholds_rates,False,"The $1,700 ACTC cap was correct, but the model used a one-child EITC maximum of $4,437 instead of the 2026 figure of $4,427. That puts the total $10 too high." +us,scenario_012,federal_refundable_credits,grok-build-0.1,llm_error,thresholds_rates,False,"The model applied the old $1,000 refundable CTC with a $3,000 earnings floor instead of the 2026 ACTC cap of $1,700 and $2,500 floor. It also projected the EITC at $4,436 instead of $4,427." +us,scenario_012,federal_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"The model gave no usable value or explanation for federal_refundable_credits, so there is nothing to score against the $6,127 total (EITC $4,427 + ACTC $1,700)." +us,scenario_012,federal_refundable_credits,kimi-k3,llm_error,thresholds_rates,False,"The ACTC of $1,700 was correct, but the model used a one-child EITC maximum of $4,401. The 2026 maximum is $4,427 (34% × $13,020)." +us,scenario_012,federal_refundable_credits,minimax-m3,llm_error,categorical_eligibility,False,"The model wrongly said the EITC and refundable CTC 'offset' each other and returned $0. These credits add together: the full $4,427 one-child EITC plus the $1,700 ACTC gives $6,127." +us,scenario_012,federal_refundable_credits,muse-spark-1.3,llm_error,thresholds_rates,False,"The ACTC of $1,700 was correct, but the model used the 2025 one-child EITC maximum ($4,328) instead of the 2026 maximum of $4,427." +us,scenario_012,federal_refundable_credits,muse-wonder,llm_error,thresholds_rates,False,"The EITC of $4,427 was correct, but the model used a refundable CTC of $1,800. The 2026 ACTC cap is $1,700 per child." +us,scenario_012,federal_refundable_credits,ox-alpha,llm_error,thresholds_rates,False,"The model's method and its $1,700 ACTC were correct, but it rounded the one-child EITC maximum to ~$4,425. The 2026 maximum is exactly $4,427." +us,scenario_012,federal_refundable_credits,qwen-3.7-max,llm_error,household_unit_or_filing_status,False,"The model counted the unborn child as a second qualifying child, but an unborn child is not a qualifying child for the EITC or CTC. That led it to apply a two-child EITC of $7,830 and two $1,700 ACTCs, instead of the one-child EITC of $4,427 and a single $1,700 ACTC." +us,scenario_012,federal_refundable_credits,qwen3.8-max,llm_error,thresholds_rates,False,"The model gave a one-child EITC of $6,936, far above the 2026 maximum of $4,427. It also set the ACTC to $0, claiming the CTC offsets regular tax, but taxable income is zero after the standard deduction, so $1,700 of the CTC is paid out as ACTC." us,scenario_012,free_school_meals_eligible,gpt-5.4-nano,llm_error,categorical_eligibility,False,"The model said the facts did not support eligibility and never ran either qualifying test. At $22,000 for a family of three, income is 81% of the poverty guideline, under the 130% free-meal limit. The household's SNAP receipt of about $407.90 a month separately makes the child categorically eligible, so the correct tier is FREE (1), not 0." us,scenario_012,free_school_meals_eligible,grok-4.7,llm_error,age_disability,False,"The model applied the rule that unlisted booleans are false to K-12 enrollment and set it to false. PolicyEngine does not take enrollment as an input here; it derives it from age, so a 10-year-old counts as a K-12 student. With enrollment in place, SNAP categorical eligibility and income at 81% of the poverty guideline both put the child in the FREE tier." us,scenario_012,free_school_meals_eligible,qwen3.8-max,llm_error,thresholds_rates,False,"The model claimed income was above 130% of the poverty guideline, but $22,000 for a three-person household is only 81% of the guideline, well below the roughly $35,000 limit for that size. It also missed that SNAP receipt of about $407.90 a month makes the child categorically eligible for free meals whatever the income." @@ -978,55 +988,56 @@ us,scenario_012,local_income_tax,kimi-k2.6,parse_contract_failure,missing_output us,scenario_012,payroll_tax,kimi-k2.6,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. us,scenario_012,reduced_price_school_meals_eligible,claude-haiku-4.5,llm_error,categorical_eligibility,False,"The model treated income below the reduced-price ceiling as sufficient for reduced-price eligibility without first assigning the household to the free-meals tier. The household's 0.81 FPG ratio and categorical eligibility produce FREE status, which makes reduced-price eligibility false." us,scenario_012,reduced_price_school_meals_eligible,claude-opus-4.8,llm_error,categorical_eligibility,False,"The model correctly stated that income below 130% FPG places the child in the free-meal range and that reduced-price support applies only from 130% through 185%, but then submitted 1 contrary to its own derivation. FREE-tier classification, independently reinforced by categorical eligibility, makes the reduced-price output 0." -us,scenario_012,snap,claude-fable-5,llm_error,taxable_income_or_deductions,False,"It gave the household an SUA (~$400) because of the energy subsidy and claimed a $222 excess shelter deduction, but in 2026 the subsidy does not create a utility allowance for a household with no elderly or disabled member. It also used a $1,023 maximum allotment and then reported $378/month. That is the household's 30% contribution, not the allotment, which is $785 − $378 = $407." -us,scenario_012,snap,claude-fable-5.1,llm_error,other,False,"Its deductions and the absence of a shelter deduction match the reference. However, it did not round 30% of net income ($377.40) up to $378, so it got $407.70/month ($4,892) instead of $407/month ($4,884)." -us,scenario_012,snap,claude-haiku-4.5,llm_error,taxable_income_or_deductions,False,"It left out the 20% earned-income deduction ($366.67), used a $256 standard deduction instead of $209, and used a $694 maximum allotment instead of $785. It also cut the benefit further by treating the energy subsidy as reducing the allotment, which led to $84/month instead of $407." -us,scenario_012,snap,claude-haiku-5.5,llm_error,thresholds_rates,False,"It treated the unit as four people and found it ineligible. In fact, gross income of $1,833/month is under 130% of FPL, and net income of $1,258 is under the $2,220.83 poverty guideline, so the three-person household qualifies for $407/month." -us,scenario_012,snap,claude-opus-4.7,llm_error,other,False,"It got close to the right structure with ~$412/month, using a $224 standard deduction instead of $209 and no rounding. It then dropped that result and swapped in an unsupported $601/month figure. The correct calculation is net income of $1,258, a $378 contribution, and $407/month." -us,scenario_012,snap,claude-opus-4.8,llm_error,taxable_income_or_deductions,False,"It correctly found no shelter deduction and ~$406/month. It then 're-estimated with shelter' to $514/month, which adds a utility-allowance shelter deduction this household does not get, since its $450 rent is below half of the $1,258 net income." -us,scenario_012,snap,claude-opus-5,llm_error,other,False,"It reported $378/month as the SNAP benefit. $378 is the household's expected contribution (30% of the $1,258 net income, rounded up). The allotment is the $785 maximum minus that contribution, or $407/month." -us,scenario_012,snap,claude-opus-5.5,llm_error,taxable_income_or_deductions,False,"It used the energy subsidy to give the household a ~$395 SUA and a $216 excess shelter deduction. Under the 2026 rule, energy assistance creates a utility allowance only for households with an elderly or disabled member. Without it, the $450 rent is below half of net income, there is no shelter deduction, and the benefit is $407/month." -us,scenario_012,snap,claude-sonnet-4.6,llm_error,household_unit_or_filing_status,False,"It counted the unborn child as a fourth SNAP member and used the $973 four-person maximum. It also applied a LIHEAP-triggered MS SUA to create an excess shelter deduction, and its submitted $5,136 does not match its own $7,968 working. The SNAP unit has three people, gets no utility allowance, and receives $785 − $378 = $407/month." -us,scenario_012,snap,claude-sonnet-5,llm_error,household_unit_or_filing_status,False,"It counted the pregnancy as a fourth member, used a ~$994 four-person maximum allotment, and added a utility allowance because of the energy subsidy. SNAP counts only the three people born. With no utility allowance and no shelter deduction, the benefit is $407/month." -us,scenario_012,snap,claude-sonnet-5.5,llm_error,other,False,"Its net income ($1,258) and lack of a shelter deduction were correct. It took the contribution as ~$377 instead of rounding 30% of net income up to $378, which gave ~$408/month ($4,890) instead of $407/month ($4,884)." -us,scenario_012,snap,deepseek-v4-flash-0731,llm_error,thresholds_rates,False,"It used a $211 standard deduction and a $786 maximum allotment instead of the FY2026 figures of $209 and $785. It also did not round net income to $1,258 or round the 30% contribution up to $378, so it got $409/month instead of $407." -us,scenario_012,snap,deepseek-v4-pro,llm_error,taxable_income_or_deductions,False,"It added a $500 SUA to the rent and claimed a $316.67 excess shelter deduction. This household gets no utility allowance under the 2026 rule because it has no elderly or disabled member, and its $450 rent is below half of net income. It also used a $200 standard deduction instead of $209." -us,scenario_012,snap,deepseek-v4-pro-0813,llm_error,thresholds_rates,False,"It used the FY2025 standard deduction of $204 and maximum allotment of $768 instead of the FY2026 figures of $209 and $785, and it did not round the contribution up. The correct result is net income of $1,258, a $378 contribution, and $407/month." -us,scenario_012,snap,deepseek-v4.1-flash,llm_error,household_unit_or_filing_status,False,"It counted the unborn child as a fourth SNAP member and used the four-person maximum allotment. The SNAP unit has three people, with a $785 maximum, so the benefit is $407/month." -us,scenario_012,snap,gemini-3-flash-preview,llm_error,taxable_income_or_deductions,False,"It said the energy subsidy triggered a standard utility allowance and claimed an excess shelter deduction, giving $482/month. Under the 2026 rule, energy assistance does not create an SUA for a household with no elderly or disabled member. Rent of $450 alone is below half of net income, so there is no shelter deduction." -us,scenario_012,snap,gemini-3.1-flash-lite-preview,llm_error,taxable_income_or_deductions,False,"Its $446/month implies net income of about $1,130, which means it took roughly $128 of extra deductions beyond the standard and earned-income deductions. No shelter or utility deduction applies here, so net income is $1,258 and the benefit is $407/month." -us,scenario_012,snap,gemini-3.1-pro-preview,llm_error,taxable_income_or_deductions,False,"It claimed an excess shelter deduction built on a standard utility allowance. This household does not get an SUA from its energy subsidy because it has no elderly or disabled member, and $450 rent is below half of the $1,258 net income, so the benefit is $407/month, not ~$497." -us,scenario_012,snap,gemini-3.5-flash,llm_error,taxable_income_or_deductions,False,"It applied an excess shelter deduction to reach $457/month. No utility allowance applies to this household, and its $450 rent is below half of the $1,258 net income, so the shelter deduction is zero and the benefit is $407/month." -us,scenario_012,snap,gemini-3.5-flash-lite,llm_error,other,False,"It gave no derivation for $1,450/year (~$121/month). The correct calculation, $785 minus 30% of the $1,258 net income rounded up to $378, gives $407/month, so its number does not match any correct application of the standard and earned-income deductions." -us,scenario_012,snap,gemini-3.6-flash,llm_error,taxable_income_or_deductions,False,"It included an excess shelter deduction that does not apply. With no utility allowance, the $450 rent is below half of net income, so net income stays at $1,258 and the benefit is $407/month, not $453." -us,scenario_012,snap,gemini-3.7-flash,llm_error,taxable_income_or_deductions,False,"It counted shelter costs as reducing net income and got ~$472/month. This household has no utility allowance, so the $450 rent alone falls below half of the $1,258 net income, there is no shelter deduction, and the benefit is $407/month." -us,scenario_012,snap,gemini-3.8-flash,llm_error,thresholds_rates,False,"It used a $200/month standard deduction and a $768/month maximum allotment ($9,216/year) instead of the FY2026 figures of $209 and $785. It also computed on an annual basis, skipping the monthly rounding that gives a $378 contribution and a $407 allotment." -us,scenario_012,snap,gemini-4-argon,llm_error,taxable_income_or_deductions,False,"It gave the household a LIHEAP-triggered standard utility allowance and the resulting excess shelter deduction, reaching $479/month. Under the 2026 rule, energy assistance confers an SUA only on households with an elderly or disabled member, so this household has no shelter deduction and receives $407/month." -us,scenario_012,snap,glm-5.2,llm_error,household_unit_or_filing_status,False,"It counted the pregnancy as a fourth member, used four-person standard deduction ($238) and maximum allotment ($975) figures, and added a ~$360 SUA because of the energy subsidy. The unit has three people, with a $209 standard deduction, no utility allowance, and a $785 maximum, which gives $407/month." -us,scenario_012,snap,glm-5.3,llm_error,taxable_income_or_deductions,False,"It added a utility allowance based on the $411 energy subsidy and claimed an excess shelter deduction. It also used $204/$780 instead of the FY2026 figures of $209/$785. With no utility allowance, net income is $1,258 and the benefit is $407/month." -us,scenario_012,snap,gpt-5.4-mini,llm_error,taxable_income_or_deductions,False,"It cited 'housing/utility costs' to reach $497/month, which counts a utility allowance and shelter deduction this household does not get. The rent-only shelter cost of $450 is below half of the $1,258 net income, so the benefit is $407/month." -us,scenario_012,snap,gpt-5.4-nano,llm_error,categorical_eligibility,False,"It returned $0 because SNAP eligibility flags were not listed. The prompt tells it to assume take-up, and the household passes the gross and net income tests, so the benefit is $407/month." -us,scenario_012,snap,gpt-5.5,llm_error,taxable_income_or_deductions,False,"It treated the energy subsidy as qualifying the household for the heating/cooling utility allowance and claimed excess shelter costs. Under the 2026 rule, that pathway is limited to households with an elderly or disabled member, so there is no shelter deduction and the benefit is $407/month, not $483." -us,scenario_012,snap,gpt-5.6-luna,llm_error,other,False,"It correctly applied no utility allowance. However, it rounded the benefit to $408 instead of rounding 30% of net income ($377.40) up to $378, which gives $785 − $378 = $407/month." -us,scenario_012,snap,gpt-5.6-sol,llm_error,taxable_income_or_deductions,False,"It took a heating/cooling utility deduction because of the energy subsidy and reached $478/month. This household with no elderly or disabled member gets no utility allowance in 2026, so it has no shelter deduction and receives $407/month." -us,scenario_012,snap,gpt-5.6-terra,llm_error,other,False,"It got $408/month, which comes from subtracting an unrounded $377.40 contribution. SNAP rounds 30% of net income up to $378, so the allotment is $407/month." -us,scenario_012,snap,gpt-6-astra,llm_error,period_annualization,False,"It correctly ruled out the energy-assistance utility allowance. However, it computed the benefit annually ($9,420 − 30% × $15,092) and skipped the monthly rounding: net income rounded to $1,258 and the contribution rounded up to $378. That rounding gives $407/month, or $4,884." -us,scenario_012,snap,gpt-6-luna,llm_error,thresholds_rates,False,"Its $406.20/month corresponds to net income of $1,262.67, which uses the FY2025 $204 standard deduction instead of the FY2026 $209. It also skipped rounding the contribution up, which yields $1,258 net income, a $378 contribution, and $407/month." -us,scenario_012,snap,gpt-6-sol,llm_error,taxable_income_or_deductions,False,"It included a shelter deduction to reach $504/month. This household has no utility allowance, and its $450 rent is below half of net income, so the shelter deduction is zero and the benefit is $407/month." -us,scenario_012,snap,gpt-6.1-sol,llm_error,taxable_income_or_deductions,False,"Its $785 maximum and $209 standard deduction were correct, but it added a $433 heating utility allowance triggered by the energy subsidy. Under the 2026 rule, that applies only to households with an elderly or disabled member, so the excess shelter deduction is zero and the benefit is $407/month." -us,scenario_012,snap,grok-4.3,llm_error,other,False,"Its $300/month figure is not derived from the SNAP formula. Gross income minus the $209 standard and $366.67 earned-income deductions is $1,258, and $785 minus the rounded-up $378 contribution is $407/month." -us,scenario_012,snap,grok-4.5,llm_error,thresholds_rates,False,"It used an outdated $198 standard deduction and $766 maximum allotment instead of the FY2026 figures of $209 and $785. That gave net income of $1,269 and $385/month instead of $1,258 and $407/month." -us,scenario_012,snap,grok-4.6,llm_error,taxable_income_or_deductions,False,"It added a LIHEAP-triggered SUA to shelter costs and claimed an excess shelter deduction, reaching $456/month. In 2026, energy assistance confers the SUA only on households with an elderly or disabled member, so this household has no shelter deduction and receives $407/month." -us,scenario_012,snap,grok-4.7,llm_error,period_annualization,False,"It computed the benefit on annual totals ($9,420 − 30% × $15,092) and skipped the monthly rounding: net income rounded to $1,258 and the contribution rounded up to $378. That rounding gives $407/month and $4,884/year." -us,scenario_012,snap,grok-build-0.1,llm_error,period_annualization,False,"It subtracted the $210 monthly standard deduction from annual income as if it were an annual amount, which left $17,390 instead of $15,092. It also used a $9,422 annual maximum. The correct monthly calculation is $1,258 net income, a $378 contribution, and $407/month." -us,scenario_012,snap,kimi-k2.6,parse_contract_failure,missing_output,False,"It submitted no SNAP value and no explanation, so there was no answer to score." -us,scenario_012,snap,kimi-k3,llm_error,other,False,"Its deductions and the absence of a shelter deduction were correct. It used net income of $1,257.67 without rounding to $1,258 and did not round 30% of it up to $378, so it got $407.70/month instead of $407." -us,scenario_012,snap,minimax-m3,llm_error,categorical_eligibility,False,"It returned $0 without doing any calculation. The household passes the gross income test ($1,833 < 130% FPL) and the net income test ($1,258 < $2,220.83), so it qualifies for $407/month." -us,scenario_012,snap,muse-spark-1.3,llm_error,taxable_income_or_deductions,False,"It applied an SUA based on the $411 energy subsidy and claimed a shelter deduction, reaching $440/month. Under the 2026 rule, this household with no elderly or disabled member gets no utility allowance from energy assistance, so the benefit is $407/month." -us,scenario_012,snap,muse-wonder,llm_error,thresholds_rates,False,"It used the FY2025 three-person maximum allotment of $768 instead of the FY2026 figure of $785. Subtracting the $378 contribution from $785 gives $407/month, not $391." -us,scenario_012,snap,ox-alpha,llm_error,taxable_income_or_deductions,False,"It added a ~$470 LIHEAP-funded SUA to rent and claimed a ~$290 excess shelter deduction. Energy assistance no longer confers the SUA on households with no elderly or disabled member, so net income stays at $1,258 and the benefit is $407/month." -us,scenario_012,snap,qwen-3.7-max,llm_error,thresholds_rates,False,"It counted the $411 energy subsidy as unearned income and used an outdated $198 standard deduction and $768 maximum allotment. It then moved to an unsupported $426/month. The correct calculation uses $209 and $785, giving $407/month." -us,scenario_012,snap,qwen3.8-max,llm_error,taxable_income_or_deductions,False,"It set net income equal to the full $22,000 of earnings, leaving out the 20% earned-income deduction and the $209 standard deduction. Net income is actually $1,258/month, well under the $2,220.83 monthly poverty guideline, so the household receives $407/month." +us,scenario_012,snap,claude-fable-5,llm_error,taxable_income_or_deductions,False,"It added a roughly $400 SUA because of the energy subsidy and used a $1,023 maximum allotment, which is wrong for 3 people. Its final $378/month is actually the household's 30% expected contribution, not the allotment. The allotment is $785 − $378 = $407 with no shelter deduction." +us,scenario_012,snap,claude-fable-5.1,llm_error,other,False,"The method was right, but it skipped SNAP's rounding steps. Net income rounds to $1,258, and the 30% contribution (377.4) rounds up to $378. That gives a whole-dollar $407/month allotment, not the unrounded $407.70 annualized to $4,892." +us,scenario_012,snap,claude-haiku-4.5,llm_error,taxable_income_or_deductions,False,"It left out the 20% earned income deduction ($366.67) and used a wrong $256 standard deduction and a $694 maximum allotment. It also counted the energy subsidy as reducing net income. The correct figures are a $209 standard deduction, a $785 maximum, net income of $1,258 and $407/month." +us,scenario_012,snap,claude-haiku-5.5,llm_error,thresholds_rates,False,"It wrongly concluded the household fails the income tests and treated it as 4 people. Gross income of $1,833/month is well under 130% of the $2,220.83 three-person poverty guideline. Net income of $1,258 is under 100%, so the household gets $407/month." +us,scenario_012,snap,claude-opus-4.7,llm_error,other,False,"It correctly found no excess shelter deduction and a benefit of about $412/month. It then dropped that result for an unsupported $601/month. It also used a $224 standard deduction instead of $209, which would have given $407/month after rounding." +us,scenario_012,snap,claude-opus-4.8,llm_error,other,False,"It calculated about $406/month with no shelter deduction, then 're-estimated with shelter' to an unsupported $514/month, even though it had already found rent below half of net income. It also used a $204 standard deduction instead of the FY2026 $209." +us,scenario_012,snap,claude-opus-5,llm_error,other,False,"Its $378/month equals the household's 30% expected contribution (30% of $1,258, rounded up). It reported that contribution as the benefit instead of subtracting it from the $785 maximum to get $407." +us,scenario_012,snap,claude-opus-5.5,llm_error,taxable_income_or_deductions,False,"It gave the household a $395 SUA because of the energy subsidy and computed a $216 excess shelter deduction. The engine does not read the energy subsidy when it sets the utility allowance, and the household reports no heating, cooling or other utility expense, so it gets no SUA. Shelter costs are therefore just the $450 rent, which is below half of $1,258, so there is no deduction." +us,scenario_012,snap,claude-sonnet-4.6,llm_error,household_unit_or_filing_status,False,"It counted the unborn child as a fourth SNAP member, using a $973 maximum, and added a $414 SUA because of the energy subsidy. SNAP counts only the three people who exist, and this household gets no utility allowance. Its submitted $5,136 does not even match its own $7,968 calculation." +us,scenario_012,snap,claude-sonnet-5,llm_error,household_unit_or_filing_status,False,"It treated the pregnancy as adding a fourth household member, using a $994 maximum, and added a utility allowance tied to the energy subsidy. SNAP uses the 3-person $785 maximum with no shelter deduction here." +us,scenario_012,snap,claude-sonnet-5.5,llm_error,other,False,"The deductions were right, but it estimated the 30% contribution as about $377 instead of rounding it up to $378. It then approximated $408/month as $4,890 a year. The correct whole-dollar allotment is $407/month, or $4,884." +us,scenario_012,snap,deepseek-v4-flash-0731,llm_error,thresholds_rates,False,It used a $211 standard deduction and a $786 maximum allotment instead of the FY2026 3-person figures of $209 and $785. That produced $409/month instead of $407. +us,scenario_012,snap,deepseek-v4-pro,llm_error,taxable_income_or_deductions,False,"It added a $500 SUA to the rent and computed a $316.67 excess shelter deduction, and it used a $200 standard deduction. This household gets no utility allowance, and the $450 rent alone is below half of net income. Net income is therefore $1,258, not $950." +us,scenario_012,snap,deepseek-v4-pro-0813,llm_error,thresholds_rates,False,"It used FY2025 parameters: a $768 maximum allotment and a $204 standard deduction. FY2026 uses $785 and $209, which give net income of $1,258, a $378 contribution and $407/month." +us,scenario_012,snap,deepseek-v4.1-flash,llm_error,household_unit_or_filing_status,False,"It counted the unborn child and set the SNAP household size at 4, which applies the larger 4-person maximum allotment. SNAP counts only the three people who exist, with a $785 maximum, giving $407/month." +us,scenario_012,snap,gemini-3-flash-preview,llm_error,taxable_income_or_deductions,False,"It treated the energy subsidy as triggering a standard utility allowance and computed an excess shelter deduction. The engine does not read the subsidy when it sets the utility allowance, and the household reports no utility expense, so it gets no SUA. The $450 rent is below half of the $1,258 net income, so the benefit stays at $407/month." +us,scenario_012,snap,gemini-3.1-flash-lite-preview,llm_error,taxable_income_or_deductions,False,"Its $446/month implies about $130 of extra monthly deductions beyond the standard and earned income deductions, which matches an excess shelter or utility deduction. No such deduction applies, so net income is $1,258 and the benefit is $407/month." +us,scenario_012,snap,gemini-3.1-pro-preview,llm_error,taxable_income_or_deductions,False,"It applied an excess shelter deduction based on rent plus a standard utility allowance. The household has no SUA entitlement, and the $450 rent alone does not exceed half of the $1,258 net income." +us,scenario_012,snap,gemini-3.5-flash,llm_error,taxable_income_or_deductions,False,"It applied a shelter deduction that does not exist here. The $450 rent is below half of the $1,258 net income, and no utility allowance applies, so the benefit is $407/month, not $457." +us,scenario_012,snap,gemini-3.5-flash-lite,llm_error,other,False,"Its roughly $121/month implies countable income far above the $1,258 net income left after the $209 standard deduction and $366.67 earned income deduction. The correct calculation is $785 − $378 = $407/month." +us,scenario_012,snap,gemini-3.6-flash,llm_error,taxable_income_or_deductions,False,"It included an excess shelter deduction, which raised the benefit to $453/month. With the $450 rent below half of the $1,258 net income and no utility allowance, the deduction is zero and the benefit is $407/month." +us,scenario_012,snap,gemini-3.7-flash,llm_error,taxable_income_or_deductions,False,"It included shelter costs as a deduction. The rent alone falls below the half-of-net-income threshold, and no utility allowance applies, so net income stays at $1,258 and the benefit at $407/month." +us,scenario_012,snap,gemini-3.8-flash,llm_error,thresholds_rates,False,"It used a $200/month standard deduction and a $768 maximum allotment ($9,216 a year). The FY2026 figures are $209 and $785, which give $407/month." +us,scenario_012,snap,gemini-4-argon,llm_error,taxable_income_or_deductions,False,"It treated LIHEAP-type energy assistance as conferring the standard utility allowance. The engine does not read the energy assistance when it sets the utility allowance, and the household reports no utility expense, so it gets no SUA and no shelter deduction." +us,scenario_012,snap,glm-5.2,llm_error,household_unit_or_filing_status,False,"It added an extra household member for the pregnancy, using 4-person figures ($975 maximum, $238 standard deduction), and added a $360 SUA because of the energy subsidy. The correct unit is 3 people with a $785 maximum, a $209 standard deduction and no shelter deduction." +us,scenario_012,snap,glm-5.3,llm_error,taxable_income_or_deductions,False,"It added a utility allowance because of the $411 energy subsidy, which created an excess shelter deduction. It also used a $204 standard deduction and a $780 maximum. The correct figures are no utility allowance, $209 and $785, giving $407/month." +us,scenario_012,snap,gpt-5.4-mini,llm_error,taxable_income_or_deductions,False,"Its $497/month comes from counting housing and utility costs as a deduction. No utility allowance applies, and the $450 rent is below half of the $1,258 net income, so the benefit is $407/month." +us,scenario_012,snap,gpt-5.4-nano,llm_error,categorical_eligibility,False,"It returned 0 on the grounds that SNAP eligibility flags were missing. The household of 3 meets the work, immigration, asset and income tests, and qualifies for $407/month." +us,scenario_012,snap,gpt-5.5,llm_error,taxable_income_or_deductions,False,"It treated the energy subsidy as qualifying the household for the heating/cooling utility allowance. The engine does not read the subsidy when it sets the utility allowance, and the household reports no utility expense, so there is no excess shelter deduction and net income is $1,258, not about $1,000." +us,scenario_012,snap,gpt-5.6-luna,llm_error,other,False,"The deductions were right, but it rounded $407.70 up to $408. SNAP rounds net income to $1,258 and rounds the 30% contribution up to $378, which leaves $407/month." +us,scenario_012,snap,gpt-5.6-sol,llm_error,taxable_income_or_deductions,False,"It applied a heating/cooling utility deduction because of the energy subsidy. That subsidy confers no SUA for this household, and the rent alone produces no excess shelter deduction." +us,scenario_012,snap,gpt-5.6-terra,llm_error,other,False,"It got $408/month by rounding the unrounded $407.70 to the nearest dollar. The correct steps are to round net income to $1,258 and round the 30% contribution up to $378, giving $407." +us,scenario_012,snap,gpt-6-astra,llm_error,other,False,"The deductions and parameters were correct, but it worked with unrounded annual figures. It needed to round monthly net income to $1,258 and round the 30% contribution up to $378, which gives a $407/month allotment." +us,scenario_012,snap,gpt-6-luna,llm_error,thresholds_rates,False,"Its $406.20 matches using a $204 standard deduction (net income of $1,262.67, contribution of $378.80) instead of the FY2026 $209. It also skipped the rounding of net income and the expected contribution." +us,scenario_012,snap,gpt-6-sol,llm_error,taxable_income_or_deductions,False,"It included a shelter deduction, which pushed the benefit to $504/month. With $450 rent below half of the $1,258 net income and no utility allowance, the shelter deduction is zero." +us,scenario_012,snap,gpt-6.1-sol,llm_error,taxable_income_or_deductions,False,"It added an estimated $433 heating utility allowance because of the energy subsidy. That subsidy does not confer an SUA for this household, so the only shelter cost is the $450 rent and no excess shelter deduction applies." +us,scenario_012,snap,gpt-6.1-terra,llm_error,taxable_income_or_deductions,False,"It added an estimated utility allowance on top of rent, creating an excess shelter deduction. No utility allowance applies, so net income is $1,258 and the benefit is $407/month." +us,scenario_012,snap,grok-4.3,llm_error,taxable_income_or_deductions,False,"Its $300/month matches leaving out the 20% earned income deduction ($785 − 30% of about $1,624). Subtracting the $366.67 earned income deduction brings net income to $1,258 and the benefit to $407/month." +us,scenario_012,snap,grok-4.5,llm_error,thresholds_rates,False,"It used outdated parameters: a $198 standard deduction and a $766 maximum allotment. The FY2026 figures of $209 and $785 give net income of $1,258 and $407/month." +us,scenario_012,snap,grok-4.6,llm_error,taxable_income_or_deductions,False,"It applied a LIHEAP-triggered SUA in an excess shelter deduction. The engine does not read the energy assistance when it sets the utility allowance, and the household reports no utility expense, so there is no shelter deduction." +us,scenario_012,snap,grok-4.7,llm_error,other,False,"It computed the benefit on unrounded annual totals. SNAP rounds monthly net income to $1,258 and rounds the 30% contribution up to $378, giving a whole-dollar $407/month allotment." +us,scenario_012,snap,grok-build-0.1,llm_error,period_annualization,False,"It subtracted the $210 standard deduction once from annual income instead of 12 times (about $2,508 a year). It also added the $411 energy subsidy to shelter costs, which changed nothing because its $5,811 stayed below half of its income. The single standard deduction inflated countable income and cut the benefit." +us,scenario_012,snap,kimi-k2.6,parse_contract_failure,missing_output,False,"No SNAP value or explanation was given, so nothing could be parsed." +us,scenario_012,snap,kimi-k3,llm_error,other,False,"The deductions were right, but it used unrounded net income ($1,257.67) and an unrounded 30% contribution. Rounding net income to $1,258 and rounding the contribution up to $378 gives $407/month, not $407.70." +us,scenario_012,snap,minimax-m3,llm_error,missing_output,False,"It submitted 0 without doing the calculation. The household passes every test, and $785 − $378 gives a $407/month benefit." +us,scenario_012,snap,muse-spark-1.3,llm_error,taxable_income_or_deductions,False,"It applied an SUA because of the $411 energy subsidy. The engine does not read the subsidy when it sets the utility allowance, and the household reports no utility expense, so there is no shelter deduction and the benefit is $407/month." +us,scenario_012,snap,muse-wonder,llm_error,thresholds_rates,False,"It used the FY2025 3-person maximum allotment of $768 instead of the FY2026 $785, which gave $391/month instead of $407." +us,scenario_012,snap,ox-alpha,llm_error,taxable_income_or_deductions,False,"It added a LIHEAP-funded SUA of about $470 to rent to create an excess shelter deduction, and it used a $204 standard deduction. Neither applies: there is no utility allowance for this household, and the FY2026 standard deduction is $209." +us,scenario_012,snap,qwen-3.7-max,llm_error,taxable_income_or_deductions,False,"It counted the $411 energy subsidy as unearned income, although energy assistance is excluded from SNAP income. It also used outdated parameters ($768 maximum, $198 standard deduction), and its final $5,111 does not follow from its own arithmetic." +us,scenario_012,snap,qwen3.8-max,llm_error,taxable_income_or_deductions,False,"It treated gross earnings of $22,000 as net income and never subtracted the $209 standard deduction or the 20% earned income deduction. Net income is actually $1,258/month, under the $2,220.83 poverty guideline." us,scenario_012,spouse_chip_eligible,claude-fable-5,llm_error,categorical_eligibility,False,"The model treated pregnancy and income below a pregnancy-coverage threshold as sufficient for CHIP. It omitted the prior Medicaid screen: the 18-year-old spouse qualifies for Medicaid under the OLDER_CHILD category, which makes her ineligible for CHIP." us,scenario_012,spouse_chip_eligible,claude-haiku-4.5,llm_error,categorical_eligibility,False,The model incorrectly asserted that pregnancy creates CHIP eligibility regardless of age once income requirements are met. It failed to apply the rule excluding anyone already Medicaid-eligible; this spouse is Medicaid-eligible as an OLDER_CHILD. us,scenario_012,spouse_chip_eligible,claude-opus-4.7,llm_error,categorical_eligibility,False,"The model classified low-income pregnancy coverage as CHIP-funded coverage without first testing Medicaid eligibility. The spouse's Medicaid eligibility under the OLDER_CHILD category precludes CHIP, irrespective of household size adjustments for the unborn child or pregnancy income limits." @@ -1051,97 +1062,99 @@ us,scenario_013,federal_income_tax_before_refundable_credits,glm-5.3,llm_error,t us,scenario_013,head_medicaid_eligible,claude-opus-4.8,llm_error,age_disability,False,"The model asserted that income was ""near SSI/FPL-based aged-disabled standards"" but never compared it to a limit. The head's countable income is about $30,5xx: $23,736 of Social Security plus the $6,720 pension and $88 of dividends and capital gains, less the $20 general disregard. That is about 1.9x FPL, well above the 100% FPL aged/disabled income standard and the SSI benefit rate. SSI is 0, so no SSI-linked pathway applies, and at age 80 the head is outside the MAGI adult group." us,scenario_013,head_medicaid_eligible,claude-sonnet-5,llm_error,age_disability,False,"The model said Social Security is ""mostly excluded via SSI methodology"" and cut it to $10,196 countable. SSI methodology counts Social Security in full as unearned income, minus only the $20 general disregard, so countable income is about $30,5xx, or 1.9x FPL, above the aged/disabled standard. The model also applied the ALTCS 300%-of-SSI limit, which requires an institutional level-of-care need this household does not have. It then deducted health premiums and OTC costs as a spend-down, which does not create eligibility here, and it ignored its own finding that the $58,700 in assets exceeds the $2,000 limit." us,scenario_013,head_medicaid_eligible,claude-sonnet-5.5,llm_error,taxable_income_or_deductions,False,"The model tested AGI of $6,808 against 138% FPL. MAGI adds back the $23,736 of nontaxable Social Security, which puts income at about $30,544, or 1.91x FPL. The 138% FPL adult expansion group also covers only ages 19-64, so it cannot apply to an 80-year-old. The aged/disabled pathway counts total income including Social Security, and that income is far above its limit." -us,scenario_013,snap,claude-fable-5,llm_error,categorical_eligibility,False,"Applied only the regular elderly/disabled tests: net income against 100% of poverty and assets against a $4,500 limit. It never applied Arizona's expanded categorical eligibility at 200% of poverty from March 2026. That route covers the $2,539 monthly gross income, waives both tests, and pays the $24 minimum for one person for ten months ($240)." -us,scenario_013,snap,claude-fable-5.1,llm_error,categorical_eligibility,False,"Stopped at the net income test (net about $2,322 against a limit of about $1,305). It missed that Arizona's expanded categorical eligibility at 200% of poverty ($2,608.33 a month) from March 2026 treats that test as met. The one-person household therefore gets the $24 minimum for March through December, $240 in total." -us,scenario_013,snap,claude-haiku-4.5,llm_error,categorical_eligibility,False,"Applied the 130%-of-poverty gross income test, which does not apply to elderly/disabled households, and a $2,500 asset limit. It missed Arizona's expanded categorical eligibility at 200% of poverty from March 2026. The $2,539 monthly income passes that limit, which waives the asset test and gives the $24 one-person minimum for ten months ($240)." -us,scenario_013,snap,claude-haiku-5.5,llm_error,categorical_eligibility,False,"Applied the regular aged/disabled income and asset tests and concluded the household was ineligible. Under Arizona's expanded categorical eligibility at 200% of poverty from March 2026, the $2,539 monthly gross income qualifies and both tests count as met. The result is the $24 minimum for March through December ($240)." -us,scenario_013,snap,claude-opus-4.7,llm_error,categorical_eligibility,False,"Treated the 100%-of-poverty net income test as decisive for an elderly/disabled household. Arizona's expanded categorical eligibility (gross income up to 200% of poverty, $2,608.33 a month, from March 2026) bypasses that test. As a one-person categorically eligible household it gets the $24 minimum for ten months, $240." -us,scenario_013,snap,claude-opus-4.8,llm_error,categorical_eligibility,False,"Disqualified the household because $58,700 exceeds the $4,500 resource limit. Arizona's expanded categorical eligibility at 200% of poverty from March 2026 removes the asset test for a household with $2,539 a month in gross income. The household gets the $24 minimum for March through December ($240)." -us,scenario_013,snap,claude-opus-5,llm_error,categorical_eligibility,False,"Applied the federal resource limit to the $58,700 in bank assets. It missed that Arizona's expanded categorical eligibility (gross income at or below 200% of poverty from March 2026) waives the asset test entirely. That makes the household eligible for the $24 one-person minimum for ten months, $240." -us,scenario_013,snap,claude-opus-5.5,llm_error,categorical_eligibility,False,"Ruled the household out because net income of about $2,330 exceeds 100% of poverty. It skipped Arizona's expanded categorical eligibility at 200% of poverty ($2,608.33 a month) from March 2026, which counts the net income test as met. The household then gets the $24 minimum each month from March through December ($240)." -us,scenario_013,snap,claude-sonnet-4.6,llm_error,categorical_eligibility,False,"Concluded the household fails both the 100%-of-poverty net income test and the $4,500 asset limit. It never considered Arizona's expanded categorical eligibility at 200% of poverty from March 2026, which the $2,538 monthly gross income satisfies and which waives both tests. That gives the $24 one-person minimum for ten months ($240)." -us,scenario_013,snap,claude-sonnet-5,llm_error,thresholds_rates,False,"Recognised a 200%-of-poverty expanded categorical eligibility limit but put it at about $2,510 a month. The correct figure is $2,608.33 (and $2,660 from October). It also counted the $72 of capital gains to reach $2,545, while countable gross income is $2,539.33, which passes. Passing that limit makes the household categorically eligible for the $24 minimum for March through December ($240)." -us,scenario_013,snap,claude-sonnet-5.5,llm_error,categorical_eligibility,False,"Took the zero result from the formula ($298 minus 30% of net income) as the final answer. It missed that the household is categorically eligible from March 2026 under Arizona's 200%-of-poverty expanded categorical eligibility, and an eligible one-person household gets the $24 minimum even when the formula gives zero. The total is $24 × 10 = $240." -us,scenario_013,snap,deepseek-v4-flash-0731,llm_error,categorical_eligibility,False,"Disqualified the household on the elderly/disabled asset limit. Arizona's expanded categorical eligibility (gross income up to 200% of poverty, from March 2026) treats the asset test as met. The household therefore gets the $24 one-person minimum for ten months, $240." -us,scenario_013,snap,deepseek-v4-pro,llm_error,categorical_eligibility,False,"Applied the $4,250 elderly/disabled resource limit to the $58,700 in assets. Arizona's expanded categorical eligibility at 200% of poverty from March 2026 removes the asset test for this household, whose gross income is $2,539 a month. It qualifies for the $24 minimum for March through December ($240)." -us,scenario_013,snap,deepseek-v4-pro-0813,llm_error,categorical_eligibility,False,"Applied the regular net income limit and elderly/disabled resource limit. It missed Arizona's expanded categorical eligibility at 200% of poverty ($2,608.33 a month) from March 2026, which the $2,539 monthly gross income satisfies and which waives both tests. That gives the $24 one-person minimum for ten months ($240)." -us,scenario_013,snap,deepseek-v4.1-flash,llm_error,categorical_eligibility,False,"Applied the regular net income and asset tests. It never used Arizona's expanded categorical eligibility at 200% of poverty from March 2026, under which the $30,472 annual gross income ($2,539 a month) qualifies and both tests count as met. The result is the $24 minimum for ten months, $240." -us,scenario_013,snap,gemini-3-flash-preview,llm_error,state_local_rule,False,"Used 185% of poverty (about $2,321 a month) as Arizona's gross income limit. From March 2026 Arizona's expanded categorical eligibility limit is 200% of poverty, $2,608.33 a month, which the household's $2,539 passes. It also missed that categorically eligible one-person households receive the $24 minimum even when the formula gives zero, so the answer is $240." -us,scenario_013,snap,gemini-3.1-flash-lite-preview,llm_error,categorical_eligibility,False,"Applied the regular resource limit and net income test. It missed that Arizona's expanded categorical eligibility at 200% of poverty from March 2026 covers this household's $2,539 monthly gross income and treats both tests as met. That yields the $24 one-person minimum for ten months ($240)." -us,scenario_013,snap,gemini-3.1-pro-preview,llm_error,categorical_eligibility,False,"Ruled the household out on the elderly net income limit alone. Arizona's expanded categorical eligibility at 200% of poverty ($2,608.33 a month) from March 2026 counts the net income test as met. The household then gets the $24 one-person minimum for March through December, $240." -us,scenario_013,snap,gemini-3.5-flash,llm_error,state_local_rule,False,"Applied a 185%-of-poverty expanded categorical eligibility limit and so fell back to the $4,250 asset test. From March 2026 Arizona's limit is 200% of poverty, $2,608.33 a month. The $2,539 monthly gross income passes it, so the asset test is waived and the household gets the $24 minimum for ten months ($240)." -us,scenario_013,snap,gemini-3.5-flash-lite,llm_error,categorical_eligibility,False,"Applied the regular income and asset limits. It missed Arizona's expanded categorical eligibility at 200% of poverty from March 2026, which the household's $2,539 monthly gross income satisfies and which waives those tests. That gives the $24 one-person minimum for ten months ($240)." -us,scenario_013,snap,gemini-3.6-flash,llm_error,state_local_rule,False,"Asserted that gross income exceeds Arizona's limit. From March 2026 the limit is 200% of poverty ($2,608.33 a month), and the household's $2,539.33 is below it. That confers categorical eligibility and the $24 one-person minimum for ten months, $240." -us,scenario_013,snap,gemini-3.7-flash,llm_error,categorical_eligibility,False,"Applied the net income limit and took the zero formula result as final. From March 2026 the household is categorically eligible under Arizona's 200%-of-poverty expanded categorical eligibility, which waives the net income test. An eligible one-person household gets the $24 minimum even when the formula gives zero, so the total is $240." -us,scenario_013,snap,gemini-3.8-flash,llm_error,state_local_rule,False,"Used a 185%-of-poverty limit for Arizona's expanded categorical eligibility and then applied the federal elderly asset limit. From March 2026 Arizona's limit is 200% of poverty ($2,608.33 a month). The $2,539 monthly gross income passes it, so the asset test is waived and the household gets the $24 minimum for ten months ($240)." -us,scenario_013,snap,gemini-4-argon,llm_error,categorical_eligibility,False,"Applied the elderly/disabled asset limit and the net income limit. Arizona's expanded categorical eligibility at 200% of poverty from March 2026 treats both as met for this household's $2,539 monthly gross income. The result is the $24 one-person minimum for ten months, $240." -us,scenario_013,snap,glm-5.2,llm_error,categorical_eligibility,False,"Compared income only with the 100%-of-poverty net income limit for elderly/disabled households. It missed Arizona's expanded categorical eligibility at 200% of poverty from March 2026, which the $30,472 annual gross income meets and which waives that limit. That yields the $24 minimum for March through December ($240)." -us,scenario_013,snap,glm-5.3,llm_error,categorical_eligibility,False,"Calculated net income and applied the regular gross and net income limits, even though elderly/disabled households are exempt from the gross test. It never applied Arizona's expanded categorical eligibility at 200% of poverty from March 2026, which counts the income tests as met. The one-person household gets the $24 minimum for ten months ($240)." -us,scenario_013,snap,gpt-5.4-mini,llm_error,categorical_eligibility,False,"Called the Social Security and pension income too high without testing Arizona's expanded categorical eligibility limit. That limit is 200% of poverty ($2,608.33 a month) from March 2026, and the household's $2,539.33 is below it. As a categorically eligible one-person household it gets the $24 minimum for ten months ($240)." -us,scenario_013,snap,gpt-5.4-nano,llm_error,categorical_eligibility,False,"Claimed the facts given do not support a positive benefit. Arizona's expanded categorical eligibility at 200% of poverty from March 2026 makes this household eligible: gross income is $2,539.33 against a $2,608.33 limit. A one-person eligible household receives the $24 minimum, $240 over March through December." -us,scenario_013,snap,gpt-5.5,llm_error,categorical_eligibility,False,"Disqualified the household on the elderly/disabled resource limit. Arizona's expanded categorical eligibility (gross income at or below 200% of poverty, from March 2026) waives the asset test for this household. It receives the $24 one-person minimum for ten months, $240." -us,scenario_013,snap,gpt-5.6-luna,llm_error,categorical_eligibility,False,"Took the zero allotment from the formula as final. It missed that the household is categorically eligible from March 2026 under Arizona's 200%-of-poverty expanded categorical eligibility, and that eligible one-person households receive the $24 minimum. The total is $24 × 10 = $240." -us,scenario_013,snap,gpt-5.6-sol,llm_error,categorical_eligibility,False,Concluded no positive allotment results after deductions. It skipped the rule that one-person households made categorically eligible by Arizona's 200%-of-poverty expanded categorical eligibility (from March 2026) receive the $24 minimum even when the formula gives zero. That totals $240 for March through December. -us,scenario_013,snap,gpt-5.6-terra,llm_error,categorical_eligibility,False,"Applied the net income limit to the elderly/disabled household. Arizona's expanded categorical eligibility at 200% of poverty from March 2026 counts the net income test as met for this household's $2,539 monthly gross income. It then gets the $24 one-person minimum for ten months ($240)." -us,scenario_013,snap,gpt-6-astra,llm_error,state_local_rule,False,"Asserted that income exceeds Arizona's expanded categorical eligibility limit. From March 2026 that limit is 200% of poverty, $2,608.33 a month (and $2,660 from October), and the household's gross income of $2,539.33 is below it. The asset test is therefore waived and the household gets the $24 minimum for ten months ($240)." -us,scenario_013,snap,gpt-6-luna,llm_error,categorical_eligibility,False,Stopped at a zero allotment from the formula. It missed that categorical eligibility under Arizona's 200%-of-poverty expanded categorical eligibility (from March 2026) gives a one-person household the $24 minimum regardless of the formula result. The total is $240. -us,scenario_013,snap,gpt-6-sol,llm_error,categorical_eligibility,False,"Concluded the income produces no allotment for one person. Because Arizona's 200%-of-poverty expanded categorical eligibility from March 2026 makes the household eligible, it is entitled to the $24 one-person minimum, not $0. That gives $240 for March through December." -us,scenario_013,snap,gpt-6.1-sol,llm_error,state_local_rule,False,"Asserted that income exceeds Arizona's expanded categorical eligibility limit and then applied the regular resource limit. From March 2026 the limit is 200% of poverty ($2,608.33 a month), which the household's $2,539.33 meets. The asset test is therefore waived and the household gets the $24 minimum for ten months ($240)." -us,scenario_013,snap,grok-4.3,llm_error,categorical_eligibility,False,"Applied the regular income and asset limits. It missed Arizona's expanded categorical eligibility at 200% of poverty from March 2026, which this household's $2,539 monthly gross income satisfies and which waives both tests. That yields the $24 one-person minimum for ten months ($240)." -us,scenario_013,snap,grok-4.5,llm_error,categorical_eligibility,False,"Treated the 100%-of-poverty net income test as controlling. Arizona's expanded categorical eligibility at 200% of poverty from March 2026 counts that test as met. The one-person household receives the $24 minimum for March through December, $240." -us,scenario_013,snap,grok-4.6,llm_error,categorical_eligibility,False,"Applied the regular net income limit and the elderly/disabled resource limit. It missed that Arizona's expanded categorical eligibility (gross income up to 200% of poverty, $2,608.33 a month, from March 2026) waives both for this household. That yields the $24 minimum for ten months ($240)." -us,scenario_013,snap,grok-4.7,llm_error,categorical_eligibility,False,"Correctly found that 30% of net income exceeds the $298 maximum, but stopped at zero. Under Arizona's 200%-of-poverty expanded categorical eligibility from March 2026 the household is eligible, and eligible one-person households get the $24 minimum. The total is $24 × 10 = $240." -us,scenario_013,snap,grok-build-0.1,llm_error,categorical_eligibility,False,"Disqualified the household on the $4,250 elderly/disabled resource limit. Arizona's expanded categorical eligibility at 200% of poverty from March 2026 waives the asset test for this household, whose gross income is $2,539 a month. It receives the $24 minimum for ten months ($240)." -us,scenario_013,snap,inkling,llm_error,categorical_eligibility,False,"Compared net income of about $2,310 with the 100%-of-poverty net limit. It never applied Arizona's expanded categorical eligibility at 200% of poverty from March 2026, which treats that test as met. That gives the $24 one-person minimum for March through December, $240." -us,scenario_013,snap,kimi-k2.6,llm_error,categorical_eligibility,False,"Applied the federal elderly/disabled resource limit and the 100%-of-poverty net income test. Arizona's expanded categorical eligibility at 200% of poverty from March 2026 covers the $2,539 monthly gross income and waives both. The household gets the $24 one-person minimum for ten months ($240)." -us,scenario_013,snap,kimi-k3,llm_error,categorical_eligibility,False,"Applied the one-person net income limit to net income of about $2,305. It missed that Arizona's expanded categorical eligibility at 200% of poverty ($2,608.33 a month) from March 2026 counts that test as met. The household is owed the $24 minimum for ten months, $240." -us,scenario_013,snap,minimax-m3,llm_error,categorical_eligibility,False,"Applied the regular income and asset thresholds for elderly households. It missed Arizona's expanded categorical eligibility at 200% of poverty from March 2026, which the $2,539 monthly gross income satisfies and which waives both thresholds. That yields the $24 one-person minimum for ten months ($240)." -us,scenario_013,snap,muse-spark-1.3,llm_error,categorical_eligibility,False,"Disqualified the household on the $4,250 elderly/disabled asset limit. Arizona's expanded categorical eligibility at 200% of poverty from March 2026 removes the asset test for this household. It receives the $24 minimum for March through December ($240)." -us,scenario_013,snap,muse-wonder,llm_error,categorical_eligibility,False,"Applied the net income limit and the resource limit to the $58,700 in bank assets. Arizona's expanded categorical eligibility at 200% of poverty from March 2026 covers the $2,539 monthly gross income and treats both tests as met. That gives the $24 one-person minimum for ten months ($240)." -us,scenario_013,snap,ox-alpha,llm_error,categorical_eligibility,False,"Correctly exempted the household from the gross income test but then applied the 100%-of-poverty net income test. It missed that Arizona's expanded categorical eligibility at 200% of poverty from March 2026 counts the net test as met. The household receives the $24 one-person minimum for ten months, $240." -us,scenario_013,snap,qwen-3.7-max,llm_error,categorical_eligibility,False,"Applied the 130%-of-poverty gross income test, which does not apply to an elderly/disabled household. It also missed that Arizona's expanded categorical eligibility at 200% of poverty from March 2026 covers this household's $2,539 monthly gross income. The household is categorically eligible for the $24 minimum for ten months ($240)." -us,scenario_013,snap,qwen3.8-max,llm_error,age_disability,False,"Invented a rule that households made up only of members aged 60 or older are ineligible for SNAP. In fact elderly households get favourable treatment, and from March 2026 this household is categorically eligible under Arizona's 200%-of-poverty expanded categorical eligibility. It receives the $24 one-person minimum for ten months ($240)." +us,scenario_013,snap,claude-fable-5,llm_error,categorical_eligibility,False,"Applied the 100% FPL net income test and a $4,500 elderly/disabled resource limit as if they were binding. It missed Arizona's 200% FPL BBCE from March 2026: gross income of $2,539 is under $2,608, which waives both tests, and the one-person household then gets the $24 minimum for 10 months ($240)." +us,scenario_013,snap,claude-fable-5.1,llm_error,categorical_eligibility,False,"Treated the 100% FPL net income test as the deciding test. It never applied Arizona's 200% FPL expanded categorical eligibility, which this household meets from March 2026 at $2,539 a month gross. That waives the net income test and gives the $24 one-person minimum allotment for March–December." +us,scenario_013,snap,claude-haiku-4.5,llm_error,categorical_eligibility,False,"Applied a 130% FPL gross income test, which does not apply to elderly/disabled households, and a $2,500 asset limit. It missed that Arizona's 200% FPL BBCE (from March 2026) makes the household categorically eligible, so it gets the $24 minimum monthly benefit for 10 months." +us,scenario_013,snap,claude-haiku-5.5,llm_error,categorical_eligibility,False,"Denied the household on the regular aged/disabled income and asset tests. It missed that from March 2026 Arizona's BBCE at 200% FPL treats those tests as met for gross income of $2,539 a month, which leaves the $24 one-person minimum allotment for 10 months." +us,scenario_013,snap,claude-opus-4.7,llm_error,categorical_eligibility,False,"Ended at the 100% FPL net income test. It skipped Arizona's 200% FPL expanded categorical eligibility, which this household meets from March 2026 and which waives the net income test. The negative formula benefit is then replaced by the $24 minimum for a one-person household, for $240 a year." +us,scenario_013,snap,claude-opus-4.8,llm_error,asset_resource,False,"Disqualified the household on the $4,500 elderly/disabled resource limit. Arizona's BBCE at 200% FPL (from March 2026) removes the asset test for households with gross income under $2,608 a month, so the $58,700 in the bank does not matter and the household gets the $24 minimum for 10 months." +us,scenario_013,snap,claude-opus-5,llm_error,asset_resource,False,"Correctly skipped the gross income test, then denied the household on the regular SNAP asset limit. Under Arizona's 200% FPL BBCE from March 2026, the asset test is treated as met, so the household qualifies for the $24 one-person minimum allotment for March–December." +us,scenario_013,snap,claude-opus-5.5,llm_error,categorical_eligibility,False,"Applied the 100% FPL net income limit as binding. It missed that Arizona's expanded categorical eligibility (200% FPL from March 2026, met at $2,539 a month gross) waives that test, and that categorically eligible one-person households receive the $24 minimum benefit." +us,scenario_013,snap,claude-sonnet-4.6,llm_error,categorical_eligibility,False,"Denied the household on the net income and $4,500 resource tests, and also misread the annual $298 premium as a monthly cost. It missed that Arizona's 200% FPL BBCE from March 2026 waives both tests, which yields the $24 minimum allotment for 10 months." +us,scenario_013,snap,claude-sonnet-5,llm_error,thresholds_rates,False,"Found the 200% FPL BBCE pathway but used a stale limit of about $2,510 a month instead of $2,608.33 (2025 guideline). It also put $72 of capital gains into gross income, which is not countable SNAP income, giving $2,545 instead of $2,539. With the right figures the household is under the limit from March 2026 and gets the $24 minimum for 10 months." +us,scenario_013,snap,claude-sonnet-5.5,llm_error,categorical_eligibility,False,"Stopped at the $298 maximum less 30% of net income, which is negative, and returned zero. A one-person household made categorically eligible by Arizona's 200% FPL BBCE from March 2026 receives the $24 minimum allotment instead, for $240 a year." +us,scenario_013,snap,deepseek-v4-flash-0731,llm_error,asset_resource,False,"Applied the regular elderly/disabled asset limit to the $58,700 in the bank. Arizona's expanded categorical eligibility at 200% FPL (from March 2026) treats the asset test as met at $2,539 a month gross, so the household gets the $24 minimum for 10 months." +us,scenario_013,snap,deepseek-v4-pro,llm_error,asset_resource,False,"Applied the $4,250 elderly/disabled resource limit as disqualifying. It missed Arizona's 200% FPL BBCE from March 2026, which waives the resource test for this household and gives the $24 one-person minimum benefit for March–December." +us,scenario_013,snap,deepseek-v4-pro-0813,llm_error,categorical_eligibility,False,"Denied the household on both the net income limit and the elderly/disabled resource limit. Arizona's BBCE at 200% FPL from March 2026 treats both tests as met for gross income of $2,539 a month, which leaves the $24 minimum allotment for 10 months." +us,scenario_013,snap,deepseek-v4.1-flash,llm_error,categorical_eligibility,False,"Applied the regular net income and asset tests. It never checked Arizona's 200% FPL expanded categorical eligibility, which this household meets from March 2026; that waives those tests and gives the $24 one-person minimum benefit, $240 a year." +us,scenario_013,snap,gemini-3-flash-preview,llm_error,thresholds_rates,False,"Used a 185% FPL gross limit of about $2,321 and counted $72 of capital gains. From March 2026 Arizona's BBCE limit is 200% FPL ($2,608.33), and countable gross income is $2,539. The household therefore qualifies categorically and gets the $24 minimum, not zero." +us,scenario_013,snap,gemini-3.1-flash-lite-preview,llm_error,categorical_eligibility,False,"Denied the household on the regular resource limit and net income test. It missed that Arizona's 200% FPL BBCE from March 2026 treats both tests as met, so the household receives the $24 one-person minimum allotment for 10 months." +us,scenario_013,snap,gemini-3.1-pro-preview,llm_error,categorical_eligibility,False,"Applied the elderly net income limit as decisive. Arizona's expanded categorical eligibility (gross under 200% FPL, $2,608.33, from March 2026) waives that limit, and the categorically eligible one-person household gets the $24 minimum benefit." +us,scenario_013,snap,gemini-3.5-flash,llm_error,thresholds_rates,False,"Used 185% FPL as Arizona's BBCE limit and counted capital gains, giving $30,544 of income. From March 2026 the limit is 200% FPL ($2,608.33 a month) and countable gross income is $2,539. The asset test is therefore waived and the household gets the $24 minimum for 10 months." +us,scenario_013,snap,gemini-3.5-flash-lite,llm_error,categorical_eligibility,False,"Applied the regular income and asset thresholds. It missed that Arizona's 200% FPL BBCE from March 2026 treats them as met for gross income of $2,539 a month, which yields the $24 one-person minimum benefit for 10 months." +us,scenario_013,snap,gemini-3.6-flash,llm_error,categorical_eligibility,False,"Claimed gross income exceeds Arizona's eligibility threshold. From March 2026 Arizona's BBCE gross limit is 200% FPL ($2,608.33 a month), which is above the $2,539 countable gross income, so the household is categorically eligible and gets the $24 minimum allotment." +us,scenario_013,snap,gemini-3.7-flash,llm_error,categorical_eligibility,False,"Applied the net income limit and took the negative formula benefit as zero. It missed that Arizona's 200% FPL BBCE from March 2026 confers eligibility, and that eligible one-person households receive the $24 minimum allotment." +us,scenario_013,snap,gemini-3.8-flash,llm_error,thresholds_rates,False,"Used 185% FPL as Arizona's BBCE limit and counted capital gains in gross income. From March 2026 the limit is 200% FPL ($2,608.33) against $2,539 of countable income, so the asset test is waived and the household gets $24 a month for 10 months." +us,scenario_013,snap,gemini-4-argon,llm_error,categorical_eligibility,False,"Denied the household on the elderly/disabled asset limit and the net income limit. It missed that Arizona's 200% FPL BBCE from March 2026 treats both tests as met, which gives the $24 one-person minimum benefit, $240 a year." +us,scenario_013,snap,glm-5.2,llm_error,categorical_eligibility,False,Applied the 100% FPL net income limit as decisive. It missed that Arizona's expanded categorical eligibility at 200% FPL (met from March 2026) waives that test and gives the $24 minimum allotment for a one-person household. +us,scenario_013,snap,glm-5.3,llm_error,categorical_eligibility,False,"Tested net income against the regular gross and net limits; the gross test does not apply to an elderly/disabled household. It missed Arizona's 200% FPL BBCE from March 2026, which makes the household categorically eligible for the $24 one-person minimum for 10 months." +us,scenario_013,snap,gpt-5.4-mini,llm_error,categorical_eligibility,False,"Treated Social Security plus pension as too much income for any benefit. Gross income of $2,539 a month is under Arizona's 200% FPL BBCE limit from March 2026, so the household is categorically eligible and receives the $24 minimum allotment for 10 months." +us,scenario_013,snap,gpt-5.4-nano,llm_error,categorical_eligibility,False,"Gave no substantive eligibility analysis and defaulted to zero. The correct derivation puts gross income of $2,539 a month under Arizona's 200% FPL BBCE limit from March 2026, which confers eligibility and the $24 one-person minimum for March–December, $240 in total." +us,scenario_013,snap,gpt-5.5,llm_error,asset_resource,False,"Applied the elderly/disabled resource limit to the $58,700 in the bank. Arizona's 200% FPL expanded categorical eligibility from March 2026 waives the resource test for this household, and it gets the $24 minimum for 10 months." +us,scenario_013,snap,gpt-5.6-luna,llm_error,categorical_eligibility,False,"Computed a zero allotment from the benefit formula. It missed that a one-person household categorically eligible through Arizona's 200% FPL BBCE (from March 2026) receives the $24 minimum benefit when the formula gives less, so the annual total is $240." +us,scenario_013,snap,gpt-5.6-sol,llm_error,categorical_eligibility,False,"Concluded the formula gives no positive allotment and stopped there. It never applied Arizona's 200% FPL BBCE from March 2026 or the $24 minimum allotment that eligible one-person households receive, which together give $240 a year." +us,scenario_013,snap,gpt-5.6-terra,llm_error,categorical_eligibility,False,"Applied the net income limit as decisive. Arizona's expanded categorical eligibility (gross under 200% FPL from March 2026) treats that test as met, and the one-person household gets the $24 minimum for 10 months." +us,scenario_013,snap,gpt-6-astra,llm_error,thresholds_rates,False,"Said income exceeds Arizona's categorical-eligibility limit. From March 2026 that limit is 200% FPL ($2,608.33 a month, $2,660 from October), above the $2,539 countable gross income, so the asset test is waived and the household gets the $24 minimum for 10 months." +us,scenario_013,snap,gpt-6-luna,llm_error,categorical_eligibility,False,"Took the negative formula result as a zero allotment. It missed that Arizona's 200% FPL BBCE from March 2026 makes the household eligible, and that eligible one-person households receive the $24 minimum benefit." +us,scenario_013,snap,gpt-6-sol,llm_error,categorical_eligibility,False,"Concluded the benefit formula produces no allotment. It never applied the $24 minimum for eligible one- and two-person households, which this household gets through Arizona's 200% FPL BBCE from March 2026, for $240 a year." +us,scenario_013,snap,gpt-6.1-sol,llm_error,thresholds_rates,False,"Said income exceeds Arizona's expanded categorical eligibility limit. From March 2026 that limit is 200% FPL ($2,608.33 a month), above the $2,539 countable gross income, so the elderly/disabled asset limit is waived and the household gets the $24 minimum for 10 months." +us,scenario_013,snap,gpt-6.1-terra,llm_error,categorical_eligibility,False,"Applied the net income limit as disqualifying. Arizona's 200% FPL BBCE from March 2026 treats the net income test as met, and the household receives the $24 one-person minimum allotment." +us,scenario_013,snap,grok-4.3,llm_error,categorical_eligibility,False,"Denied the household on the regular income and asset limits. It missed that Arizona's 200% FPL expanded categorical eligibility from March 2026 treats both as met, which gives the $24 minimum for 10 months, $240." +us,scenario_013,snap,grok-4.5,llm_error,categorical_eligibility,False,"Applied the 100% FPL net income limit after deductions. It missed that Arizona's BBCE at 200% FPL from March 2026 waives that limit for gross income of $2,539, and that the eligible one-person household gets the $24 minimum benefit." +us,scenario_013,snap,grok-4.6,llm_error,categorical_eligibility,False,"Denied the household on the net income limit and the elderly/disabled resource limit. Arizona's 200% FPL BBCE from March 2026 treats both tests as met, which gives the $24 one-person minimum allotment for 10 months." +us,scenario_013,snap,grok-4.7,llm_error,categorical_eligibility,False,"Correctly found that 30% of net income exceeds the $298 maximum, then returned zero. It missed that a one-person household made categorically eligible by Arizona's 200% FPL BBCE from March 2026 receives the $24 minimum benefit instead." +us,scenario_013,snap,grok-build-0.1,llm_error,asset_resource,False,"Applied the $4,250 elderly/disabled resource limit as disqualifying. Arizona's expanded categorical eligibility at 200% FPL (from March 2026) removes the asset test for this household, which gets the $24 minimum for March–December." +us,scenario_013,snap,inkling,llm_error,categorical_eligibility,False,"Applied the 100% FPL net income limit as decisive. It never applied Arizona's 200% FPL BBCE from March 2026, which waives that test, or the $24 minimum allotment for eligible one-person households." +us,scenario_013,snap,kimi-k2.6,llm_error,categorical_eligibility,False,"Denied the household on the federal elderly/disabled resource limit and the 100% FPL net income test. Arizona's 200% FPL BBCE from March 2026 treats both as met, giving the $24 one-person minimum for 10 months." +us,scenario_013,snap,kimi-k3,llm_error,categorical_eligibility,False,"Applied the one-person net income limit as disqualifying. Arizona's expanded categorical eligibility (gross $2,539 under the $2,608.33 200% FPL limit from March 2026) waives that limit, and the household gets the $24 minimum benefit." +us,scenario_013,snap,minimax-m3,llm_error,categorical_eligibility,False,"Said income and assets exceed SNAP thresholds. It missed that Arizona's 200% FPL BBCE from March 2026 treats both tests as met for this household, which gives the $24 one-person minimum allotment for 10 months." +us,scenario_013,snap,muse-spark-1.3,llm_error,asset_resource,False,"Applied the roughly $4,250 elderly/disabled asset limit. Arizona's 200% FPL BBCE from March 2026 waives the asset test at $2,539 of monthly gross income, so the household gets the $24 minimum for 10 months." +us,scenario_013,snap,muse-wonder,llm_error,categorical_eligibility,False,"Denied the household on the net income limit and the $58,700 in bank assets. It missed that Arizona's 200% FPL expanded categorical eligibility from March 2026 treats both tests as met, giving the $24 one-person minimum benefit, $240 a year." +us,scenario_013,snap,ox-alpha,llm_error,categorical_eligibility,False,"Correctly exempted the household from the gross income test but treated the 100% FPL net income test as binding. Arizona's 200% FPL BBCE from March 2026 waives the net income test, so the household receives the $24 minimum for 10 months." +us,scenario_013,snap,qwen-3.7-max,llm_error,categorical_eligibility,False,"Applied the 130% FPL gross income test, which does not apply to an elderly/disabled household. It also missed Arizona's 200% FPL BBCE from March 2026, which makes the household categorically eligible for the $24 one-person minimum for 10 months." +us,scenario_013,snap,qwen3.8-max,llm_error,age_disability,False,"Made up a rule that members aged 60 or older are categorically ineligible for SNAP. In fact elderly households get favorable treatment, and this one qualifies through Arizona's 200% FPL BBCE from March 2026 for the $24 minimum allotment, $240 a year." us,scenario_013,state_income_tax_before_refundable_credits,glm-5.2,llm_error,taxable_income_or_deductions,False,"The model applied Arizona’s 2.5% rate to $88 of dividends and capital gains without subtracting the Arizona standard deduction, which reduces taxable income to zero. It also violated its own computation by submitting $744.10 after its explanation calculated $2.20." -us,scenario_013,state_refundable_credits,claude-haiku-4.5,llm_error,categorical_eligibility,False,"The model said Arizona offers no refundable individual credits. It overlooked the refundable Increased Excise Tax Credit, which pays $25 to a single filer with federal AGI at or below $12,500. This filer's AGI is $6,736, so they qualify." -us,scenario_013,state_refundable_credits,claude-haiku-5.5,llm_error,categorical_eligibility,False,"The model concluded that no Arizona refundable credit applies and never tested the Increased Excise Tax Credit. That credit gives $25 to a single filer with federal AGI at or below $12,500, and this filer's AGI is $6,736." -us,scenario_013,state_refundable_credits,claude-opus-4.7,llm_error,categorical_eligibility,False,"The model checked only the Family Income Tax Credit and the Property Tax Credit, which need dependents or rent/property tax. It missed the refundable Increased Excise Tax Credit, which has no such requirement and pays $25 to a single filer with federal AGI of $6,736." -us,scenario_013,state_refundable_credits,claude-opus-4.8,llm_error,categorical_eligibility,False,"The model named the Increased Excise Tax Credit but treated it as needing rent or property tax payments. The only income test is federal AGI at or below $12,500 for a single filer. With AGI of $6,736, the filer gets $25, and the model's own finding of very low income supports eligibility." -us,scenario_013,state_refundable_credits,claude-opus-5,llm_error,categorical_eligibility,False,"The model assumed the Increased Excise Tax Credit pays nothing to a single filer with no dependents and no tax liability. The credit is refundable and includes $25 for the filer, so it is paid in full at federal AGI of $6,736, below the $12,500 single limit." -us,scenario_013,state_refundable_credits,claude-sonnet-4.6,llm_error,household_unit_or_filing_status,False,"The model found the Increased Excise Tax Credit but multiplied $25 by three exemptions: personal, age 65+, and disability. The credit is $25 per person in the tax unit (the filer plus dependents), not per age or disability exemption. A one-person unit gets $25, not $75." -us,scenario_013,state_refundable_credits,claude-sonnet-5,llm_error,categorical_eligibility,False,"The model looked only at the family income tax credit and the property tax credit. It missed the refundable Increased Excise Tax Credit, which pays $25 to a single filer with federal AGI at or below $12,500 and needs no dependents. This filer's AGI is $6,736." -us,scenario_013,state_refundable_credits,claude-sonnet-5.5,llm_error,categorical_eligibility,False,"The model ruled out credits that need rent, property tax or dependents. It never applied the refundable Increased Excise Tax Credit, which gives $25 to a single filer with federal AGI at or below $12,500, here $6,736." -us,scenario_013,state_refundable_credits,deepseek-v4-flash-0731,llm_error,categorical_eligibility,False,"The model treated zero state tax liability and no dependents as ruling out refundable credits. The Increased Excise Tax Credit is refundable regardless of liability and pays $25 for the filer at federal AGI of $6,736." -us,scenario_013,state_refundable_credits,deepseek-v4-pro,llm_error,categorical_eligibility,False,"The model assumed Arizona's refundable credits require dependents. The Increased Excise Tax Credit includes $25 for the filer, so a single filer with federal AGI of $6,736 (below $12,500) gets $25." -us,scenario_013,state_refundable_credits,deepseek-v4-pro-0813,llm_error,categorical_eligibility,False,"The model required dependents, donations, or property tax/rent facts and missed the Increased Excise Tax Credit, which has none of these conditions. That credit pays $25 to a single filer with federal AGI at or below $12,500, here $6,736." -us,scenario_013,state_refundable_credits,deepseek-v4.1-flash,llm_error,categorical_eligibility,False,"The model looked for an Arizona EITC, which does not exist, and used the lack of earned income to zero out the credits. The refundable Increased Excise Tax Credit needs no earnings and pays $25 to a single filer with federal AGI of $6,736." -us,scenario_013,state_refundable_credits,gemini-3-flash-preview,llm_error,categorical_eligibility,False,"The model said no refundable credit applies and never evaluated the Increased Excise Tax Credit. It pays $25 to a single filer with federal AGI at or below $12,500, and this filer's AGI is $6,736." -us,scenario_013,state_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,categorical_eligibility,False,"The model asserted there are no state-specific refundable credits and missed Arizona's refundable Increased Excise Tax Credit. That credit gives $25 to a single filer with federal AGI of $6,736, below the $12,500 limit." -us,scenario_013,state_refundable_credits,gemini-3.1-pro-preview,llm_error,categorical_eligibility,False,"The model concluded no refundable credit applies without testing the Increased Excise Tax Credit. That credit pays $25 per tax-unit member to single filers with federal AGI at or below $12,500, and this filer's AGI is $6,736." -us,scenario_013,state_refundable_credits,gemini-3.5-flash,llm_error,categorical_eligibility,False,"The model said the household qualifies for no refundable credits and overlooked the Increased Excise Tax Credit. That credit pays $25 to a single filer whose federal AGI ($6,736) is below the $12,500 limit." -us,scenario_013,state_refundable_credits,gemini-3.5-flash-lite,llm_error,categorical_eligibility,False,"The model dismissed Arizona's refundable credits as not applicable and missed the Increased Excise Tax Credit. It pays $25 to a single filer with federal AGI of $6,736, below the $12,500 threshold." -us,scenario_013,state_refundable_credits,gemini-3.6-flash,llm_error,thresholds_rates,False,"The model claimed the household's income exceeds the limits. The Increased Excise Tax Credit tests federal AGI against $12,500 for a single filer. Nontaxable Social Security is excluded, so AGI is only $6,736, and the full $25 is allowed." -us,scenario_013,state_refundable_credits,gemini-4-argon,llm_error,thresholds_rates,False,"The model used a nonexistent $5,500 single-filer AGI limit for the Increased Excise Tax Credit. The actual limit is $12,500, and federal AGI of $6,736 is under it, so the credit is $25." -us,scenario_013,state_refundable_credits,glm-5.2,llm_error,categorical_eligibility,False,"The model said no Arizona refundable credits are available and never applied the Increased Excise Tax Credit. That credit pays $25 to a single filer with federal AGI at or below $12,500, here $6,736." -us,scenario_013,state_refundable_credits,glm-5.3,llm_error,categorical_eligibility,False,"The model concluded no refundable credit applies and missed the Increased Excise Tax Credit. That credit gives $25 to a single filer whose federal AGI ($6,736) is below $12,500." -us,scenario_013,state_refundable_credits,gpt-5.4-mini,llm_error,categorical_eligibility,False,"The model found no triggering facts. The only facts the Increased Excise Tax Credit needs are Arizona residence and federal AGI at or below $12,500 for a single filer, and both are met at $6,736, giving $25." -us,scenario_013,state_refundable_credits,gpt-5.4-nano,llm_error,categorical_eligibility,False,"The model looked for dependents or earned income to trigger a refundable credit. The Increased Excise Tax Credit needs neither and pays $25 to a single filer with federal AGI of $6,736." -us,scenario_013,state_refundable_credits,gpt-5.6-luna,llm_error,categorical_eligibility,False,"The model found no supported refundable credit and missed the Increased Excise Tax Credit. Its only test is federal AGI at or below $12,500 for a single filer, which is met at $6,736, giving $25." -us,scenario_013,state_refundable_credits,gpt-5.6-sol,llm_error,categorical_eligibility,False,"The model required property tax, rent, or dependents and missed the Increased Excise Tax Credit, which needs none of these. That credit pays $25 to a single filer with federal AGI of $6,736." -us,scenario_013,state_refundable_credits,gpt-5.6-terra,llm_error,categorical_eligibility,False,"The model found no refundable credit for a one-person elderly household. The Increased Excise Tax Credit pays $25 for the filer when federal AGI is at or below $12,500, and this filer's AGI is $6,736." -us,scenario_013,state_refundable_credits,gpt-6-luna,llm_error,categorical_eligibility,False,"The model concluded no refundable Arizona credit is supported and overlooked the Increased Excise Tax Credit. That credit gives $25 to a single filer whose federal AGI ($6,736) is under $12,500." -us,scenario_013,state_refundable_credits,gpt-6-sol,llm_error,categorical_eligibility,False,"The model required earnings, dependents, or expenses. The refundable Increased Excise Tax Credit needs only federal AGI at or below $12,500 for a single filer and pays $25 here at AGI of $6,736." -us,scenario_013,state_refundable_credits,grok-4.3,llm_error,categorical_eligibility,False,"The model tested the Working Poor Tax Credit, which is a nonrefundable credit for donations, and missed the refundable Increased Excise Tax Credit. That credit pays $25 to a single filer with federal AGI of $6,736." -us,scenario_013,state_refundable_credits,grok-4.5,llm_error,categorical_eligibility,False,"The model checked only the property tax credit and missed the Increased Excise Tax Credit. That credit needs no property tax or other expenses and pays $25 to a single filer with federal AGI at or below $12,500, here $6,736." -us,scenario_013,state_refundable_credits,grok-build-0.1,llm_error,categorical_eligibility,False,"The model said no refundable credits apply for this household and income. A single filer with federal AGI of $6,736, below $12,500, qualifies for the $25 Increased Excise Tax Credit." -us,scenario_013,state_refundable_credits,inkling,llm_error,categorical_eligibility,False,"The model treated zero taxable income and no dependents as ruling out refundable credits. The Increased Excise Tax Credit is refundable regardless of liability and pays $25 for the filer at federal AGI of $6,736." -us,scenario_013,state_refundable_credits,kimi-k2.6,llm_error,categorical_eligibility,False,"The model looked for a refundable Arizona EITC or property tax credit and used the lack of earned income to conclude zero. The Increased Excise Tax Credit needs no earnings or property tax and pays $25 at federal AGI of $6,736." -us,scenario_013,state_refundable_credits,kimi-k3,llm_error,thresholds_rates,False,"The model measured income as $30,544, which includes nontaxable Social Security, and used a $25,000 single limit. The credit tests federal AGI ($6,736, excluding nontaxable Social Security) against a $12,500 single limit. The filer qualifies for $25." -us,scenario_013,state_refundable_credits,minimax-m3,llm_error,categorical_eligibility,False,"The model assumed refundable credits require dependents. The Increased Excise Tax Credit includes $25 for the filer, so a single filer with federal AGI of $6,736 gets $25." -us,scenario_013,state_refundable_credits,muse-spark-1.3,llm_error,categorical_eligibility,False,"The model said no Arizona refundable credit qualifies at this income. The Increased Excise Tax Credit allows federal AGI up to $12,500 for a single filer, and this filer's AGI of $6,736 gives $25." -us,scenario_013,state_refundable_credits,muse-wonder,llm_error,categorical_eligibility,False,"The model required qualifying children or earned income. The Increased Excise Tax Credit needs neither and pays $25 to a single filer with federal AGI of $6,736." -us,scenario_013,state_refundable_credits,ox-alpha,llm_error,categorical_eligibility,False,"The model tested only the property tax credit's income limit against $30,544 of total income including Social Security. It missed the separate Increased Excise Tax Credit, which tests federal AGI ($6,736) against $12,500 and pays $25." -us,scenario_013,state_refundable_credits,qwen-3.7-max,llm_error,categorical_eligibility,False,"The model looked for an Arizona EITC or family credit that needs children or earnings. The Increased Excise Tax Credit needs neither and pays $25 to a single filer with federal AGI of $6,736." -us,scenario_013,state_refundable_credits,qwen3.8-max,llm_error,categorical_eligibility,False,"The model tied refundable credits to having tax liability to offset. The Increased Excise Tax Credit is refundable regardless of liability and pays $25 to a single filer with federal AGI of $6,736." +us,scenario_013,state_refundable_credits,claude-haiku-4.5,llm_error,state_local_rule,False,"The model claimed Arizona offers no refundable individual credits. It missed the refundable Increased Excise Tax Credit, which pays $25 to a single filer with federal AGI at or below $12,500. This filer's AGI is $6,808, so the credit is $25." +us,scenario_013,state_refundable_credits,claude-haiku-5.5,llm_error,state_local_rule,False,"The model said no Arizona refundable credit applies and never considered the Increased Excise Tax Credit. That credit pays $25 per taxpayer when a single filer's AGI is at or below $12,500, and this filer's AGI is $6,808." +us,scenario_013,state_refundable_credits,claude-opus-4.7,llm_error,state_local_rule,False,"The model checked only the Family Income Tax Credit, which allows childless filers, and the Property Tax Credit, which requires rent or property tax. It missed the Increased Excise Tax Credit, which pays $25 to this single filer with AGI of $6,808, below the $12,500 limit." +us,scenario_013,state_refundable_credits,claude-opus-4.8,llm_error,categorical_eligibility,False,"The model named the Increased Excise Tax Credit and noted the filer's very low Arizona income, but still concluded the credit's conditions were not met. The only test is federal AGI at or below $12,500 for a single filer, and $6,808 passes, so the $25 per-taxpayer credit applies." +us,scenario_013,state_refundable_credits,claude-opus-5,llm_error,categorical_eligibility,False,"The model assumed the Increased Excise Tax Credit pays nothing to a single filer with no dependents and no tax liability. The credit is refundable and pays $25 for the taxpayer themself, with no dependents or liability required, when AGI is at or below $12,500. This filer's AGI is $6,808." +us,scenario_013,state_refundable_credits,claude-sonnet-4.6,llm_error,state_local_rule,False,"The model found the Increased Excise Tax Credit and the low AGI, but counted the age-65 and disability exemptions as extra $25 units, giving $75. The credit is $25 per person in the tax unit (taxpayer, spouse, dependents), not per exemption type, so a one-person unit gets $25." +us,scenario_013,state_refundable_credits,claude-sonnet-5,llm_error,state_local_rule,False,"The model focused on the Family Income Tax Credit and the property tax credit and called Arizona's other credits nonrefundable. It missed the refundable Increased Excise Tax Credit, which pays $25 to a single filer with AGI of $6,808, below the $12,500 limit." +us,scenario_013,state_refundable_credits,claude-sonnet-5.5,llm_error,state_local_rule,False,"The model ruled out only the property tax credit (no rent or property tax) and the family credit (no dependents). It never applied the Increased Excise Tax Credit, which pays $25 to a single filer with AGI at or below $12,500." +us,scenario_013,state_refundable_credits,deepseek-v4-flash-0731,llm_error,categorical_eligibility,False,"The model tied refundable credits to having state tax liability and dependents. The Increased Excise Tax Credit is refundable regardless of liability and pays $25 for the taxpayer alone when AGI ($6,808) is at or below $12,500." +us,scenario_013,state_refundable_credits,deepseek-v4-pro,llm_error,categorical_eligibility,False,"The model assumed Arizona refundable credits require dependents. The Increased Excise Tax Credit pays $25 for the taxpayer themself when a single filer's AGI is at or below $12,500, and this filer's AGI is $6,808." +us,scenario_013,state_refundable_credits,deepseek-v4-pro-0813,llm_error,state_local_rule,False,"The model checked only dependent-, donation-, and property-tax/rent-based credits. It missed the Increased Excise Tax Credit, which needs none of these and pays $25 to a single filer with AGI of $6,808, below the $12,500 limit." +us,scenario_013,state_refundable_credits,deepseek-v4.1-flash,llm_error,state_local_rule,False,"The model looked only for an earned-income credit and stopped when it found no earnings. Arizona's Increased Excise Tax Credit does not depend on earnings and pays $25 to a single filer with AGI at or below $12,500; this filer's AGI is $6,808." +us,scenario_013,state_refundable_credits,gemini-3-flash-preview,llm_error,state_local_rule,False,"The model said no Arizona refundable credit applies and missed the Increased Excise Tax Credit. That credit pays $25 to a single filer with AGI of $6,808, which is under the $12,500 limit." +us,scenario_013,state_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,state_local_rule,False,"The model asserted there are no state refundable credits and skipped Arizona's Increased Excise Tax Credit. That credit pays $25 to a single filer whose AGI ($6,808) is at or below $12,500." +us,scenario_013,state_refundable_credits,gemini-3.1-pro-preview,llm_error,state_local_rule,False,"The model concluded the filer qualifies for no state refundable credits and never applied the Increased Excise Tax Credit. That credit pays $25 to a single filer with AGI at or below $12,500, and this filer's AGI is $6,808." +us,scenario_013,state_refundable_credits,gemini-3.5-flash,llm_error,state_local_rule,False,"The model concluded the filer qualifies for no Arizona refundable credit and missed the Increased Excise Tax Credit. That credit pays $25 for a single taxpayer with AGI of $6,808, below the $12,500 limit." +us,scenario_013,state_refundable_credits,gemini-3.5-flash-lite,llm_error,state_local_rule,False,"The model said Arizona has no major refundable credit for which the filer qualifies. It missed the Increased Excise Tax Credit, which pays $25 to a single filer with AGI at or below $12,500; this filer's AGI is $6,808." +us,scenario_013,state_refundable_credits,gemini-3.6-flash,llm_error,thresholds_rates,False,"The model claimed income exceeds the limits for Arizona refundable credits. The Increased Excise Tax Credit limit for a single filer is $12,500 of federal AGI, and this filer's AGI is only $6,808 because Social Security is untaxed, so the $25 credit applies." +us,scenario_013,state_refundable_credits,gemini-4-argon,llm_error,thresholds_rates,False,"The model used a $5,500 income limit for a single filer for the Increased Excise Tax Credit. The actual limit is federal AGI at or below $12,500, so this filer's AGI of about $6,700–$6,800 qualifies for the $25 credit." +us,scenario_013,state_refundable_credits,glm-5.2,llm_error,state_local_rule,False,"The model said no Arizona refundable credits are available and missed the Increased Excise Tax Credit. That credit pays $25 to a single filer with AGI of $6,808, under the $12,500 limit." +us,scenario_013,state_refundable_credits,glm-5.3,llm_error,state_local_rule,False,"The model said no Arizona refundable credits apply and never evaluated the Increased Excise Tax Credit. That credit pays $25 to a single filer with AGI at or below $12,500; this filer's AGI is $6,808." +us,scenario_013,state_refundable_credits,gpt-5.4-mini,llm_error,state_local_rule,False,"The model found no triggered Arizona refundable credit and overlooked the Increased Excise Tax Credit. The only trigger is AGI at or below $12,500 for a single filer, and this filer's $6,808 meets it, so the credit is $25." +us,scenario_013,state_refundable_credits,gpt-5.4-nano,llm_error,categorical_eligibility,False,"The model required dependents or earned income for any state refundable credit. Arizona's Increased Excise Tax Credit needs neither and pays $25 to a single filer with AGI of $6,808, below the $12,500 limit." +us,scenario_013,state_refundable_credits,gpt-5.6-luna,llm_error,state_local_rule,False,"The model found no supported Arizona refundable credit. The facts do support the Increased Excise Tax Credit: a one-person tax unit with federal AGI of $6,808, at or below $12,500, receives $25." +us,scenario_013,state_refundable_credits,gpt-5.6-sol,llm_error,categorical_eligibility,False,"The model required property tax, rent, dependents, or other expense facts for an Arizona refundable credit. The Increased Excise Tax Credit depends only on AGI at or below $12,500 for a single filer, which this filer meets at $6,808, so it pays $25." +us,scenario_013,state_refundable_credits,gpt-5.6-terra,llm_error,state_local_rule,False,"The model saw no refundable credit eligibility for a one-person elderly household. It missed the Increased Excise Tax Credit, which pays $25 to a single filer with AGI of $6,808, below the $12,500 limit." +us,scenario_013,state_refundable_credits,gpt-6-luna,llm_error,state_local_rule,False,"The model found no supported Arizona refundable credit. It overlooked the Increased Excise Tax Credit, which pays $25 to a single filer whose federal AGI ($6,808) is at or below $12,500." +us,scenario_013,state_refundable_credits,gpt-6-sol,llm_error,categorical_eligibility,False,"The model required earnings, dependents, or expenses for a refundable Arizona credit. The Increased Excise Tax Credit requires none of these and pays $25 to a single filer with AGI of $6,808, below the $12,500 limit." +us,scenario_013,state_refundable_credits,gpt-6.1-terra,llm_error,thresholds_rates,False,"The model said the filer's income level disqualifies them from Arizona refundable credits. The Increased Excise Tax Credit allows single filers with federal AGI up to $12,500, and this filer's AGI is $6,808, so the $25 credit applies." +us,scenario_013,state_refundable_credits,grok-4.3,llm_error,state_local_rule,False,"The model ruled out a Working Poor Tax Credit based on income sources. It missed the Increased Excise Tax Credit, which pays $25 to a single filer with AGI of $6,808, below the $12,500 limit, regardless of income source." +us,scenario_013,state_refundable_credits,grok-4.5,llm_error,state_local_rule,False,"The model considered only the property tax credit, which needs property tax or rent. It never applied the Increased Excise Tax Credit, which pays $25 to a single filer with AGI at or below $12,500; this filer's AGI is $6,808." +us,scenario_013,state_refundable_credits,grok-build-0.1,llm_error,state_local_rule,False,"The model said no state refundable credits apply given this household and income. A one-person tax unit with AGI of $6,808 is exactly who qualifies for Arizona's $25 Increased Excise Tax Credit, whose single-filer limit is $12,500." +us,scenario_013,state_refundable_credits,inkling,llm_error,categorical_eligibility,False,"The model treated zero taxable income and no dependents as ruling out refundable credits. Arizona's Increased Excise Tax Credit is refundable without any liability and pays $25 for the taxpayer alone when AGI ($6,808) is at or below $12,500." +us,scenario_013,state_refundable_credits,kimi-k2.6,llm_error,state_local_rule,False,"The model looked only for a refundable EITC and property tax credits. It missed the Increased Excise Tax Credit, which needs no earnings or housing costs and pays $25 to a single filer with AGI of $6,808, below the $12,500 limit." +us,scenario_013,state_refundable_credits,kimi-k3,llm_error,taxable_income_or_deductions,False,"The model tested gross income of $30,544, including nontaxable Social Security, against a $25,000 limit. The Increased Excise Tax Credit tests federal AGI, which is $6,808 because the Social Security is untaxed, against a $12,500 single-filer limit, so the $25 credit applies." +us,scenario_013,state_refundable_credits,minimax-m3,llm_error,categorical_eligibility,False,"The model treated having no dependents as disqualifying for Arizona refundable credits. The Increased Excise Tax Credit pays $25 for the taxpayer themself when a single filer's AGI is at or below $12,500, and this filer's AGI is $6,808." +us,scenario_013,state_refundable_credits,muse-spark-1.3,llm_error,state_local_rule,False,"The model concluded no Arizona refundable credit fits this income and household. A single filer with AGI of $6,808 meets the $12,500 test for the Increased Excise Tax Credit and receives $25." +us,scenario_013,state_refundable_credits,muse-wonder,llm_error,categorical_eligibility,False,"The model required qualifying children or earned income for an Arizona refundable credit. The Increased Excise Tax Credit requires neither and pays $25 to a single filer with AGI of $6,808, below the $12,500 limit." +us,scenario_013,state_refundable_credits,ox-alpha,llm_error,state_local_rule,False,"The model checked only the property tax refund credit and its roughly $4,000 senior income limit. It ignored the separate Increased Excise Tax Credit, which tests federal AGI ($6,808, since Social Security is untaxed) against a $12,500 single-filer limit and pays $25." +us,scenario_013,state_refundable_credits,qwen-3.7-max,llm_error,categorical_eligibility,False,"The model required qualifying children or earned income for Arizona refundable credits. The Increased Excise Tax Credit depends on neither and pays $25 to a single filer with AGI of $6,808, below the $12,500 limit." +us,scenario_013,state_refundable_credits,qwen3.8-max,llm_error,categorical_eligibility,False,"The model treated having no Arizona tax liability to offset as ruling out refundable credits. The Increased Excise Tax Credit is fully refundable and pays $25 to a single filer with AGI at or below $12,500, and this filer's AGI is $6,808." us,scenario_014,federal_income_tax_before_refundable_credits,claude-fable-5,llm_error,taxable_income_or_deductions,False,"It subtracted the $14,717 ESI premium from wages as a pre-tax cafeteria deduction, which gave AGI of $74,211. The listed gross wages of $88,928 are the AGI base. It then submitted $5,647, which does not even match its own $4,545 computation. With the correct $32,200 deduction and 10%/12% brackets, AGI of $88,927.65 gives $6,311.32." us,scenario_014,federal_income_tax_before_refundable_credits,claude-haiku-4.5,llm_error,thresholds_rates,False,"It used a $28,000 standard deduction instead of the 2026 MFJ amount of $32,200, and it taxed all of the resulting $60,928 at 12%, skipping the 10% bracket on the first $24,800. It then replaced its own $7,311 with an unexplained $6,819." us,scenario_014,federal_income_tax_before_refundable_credits,claude-haiku-5.5,llm_error,thresholds_rates,False,"It gave a rounded guess of about $6,900 instead of computing $2,480 + 12% × ($56,727.65 − $24,800) = $6,311.32. Its number implies taxable income of about $61,600, meaning a deduction roughly $5,000 below the 2026 MFJ standard deduction of $32,200." @@ -1198,56 +1211,57 @@ us,scenario_014,payroll_tax,grok-build-0.1,llm_error,payroll_tax_base,False,"The us,scenario_014,payroll_tax,kimi-k2.6,parse_contract_failure,missing_output,False,"The model returned no payroll_tax value and no explanation, so there is no answer to grade. The correct derivation is 7.65% of the spouse's $88,928 wages, about $6,803." us,scenario_014,payroll_tax,minimax-m3,llm_error,other,False,"The model's explanation computes $5,513.54 Social Security plus $1,289.46 Medicare, about $6,803, on the spouse's $88,928 wages. It then submitted 'value = 6581', a number that contradicts its own sum." us,scenario_014,payroll_tax,qwen3.8-max,llm_error,other,False,"The model stated the correct components, $5,513.54 Social Security and $1,289.46 Medicare on $88,928 with no Additional Medicare Tax. It then submitted $8,075.02 instead of their $6,802.99 sum, adding about $1,272 that its own explanation never supports." -us,scenario_014,state_income_tax_before_refundable_credits,claude-fable-5,llm_error,thresholds_rates,False,"The model had the right $84,928 base but applied the 2025 rates (2.22–4.82%) instead of the 2026 schedule (2.11/2.81/3.16/4.22/4.58%). It then raised its own $3,256 result to $3,374 with no stated reason. The 2026 schedule gives $3,092.19." -us,scenario_014,state_income_tax_before_refundable_credits,claude-fable-5.1,llm_error,thresholds_rates,False,"The model used rates of 2.13/2.84/3.20/4.26/4.63%, which is a 4% cut from 2025. The actual 2026 cut is 5%, giving 2.11/2.81/3.16/4.22/4.58%. Its base of $84,928 was correct, so the error is entirely in the rates ($3,125.17 vs $3,092.19)." -us,scenario_014,state_income_tax_before_refundable_credits,claude-haiku-4.5,llm_error,taxable_income_or_deductions,False,"The model subtracted the $14,717 ESI premiums from wages and never subtracted the $4,000 WV personal exemptions. It also applied a made-up ~4.5% average rate instead of the graduated 2026 MFJ brackets. The correct calculation is $88,927.65 − $4,000 = $84,927.65 taxed at 2.11–4.58%." -us,scenario_014,state_income_tax_before_refundable_credits,claude-haiku-5.5,llm_error,thresholds_rates,False,"The model gave no derivation. Its $2,700 is too low for $84,927.65 of taxable income taxed at the 2026 MFJ rates of 2.11/2.81/3.16/4.22/4.58%, which yields $3,092.19. The figure matches a guessed effective rate, not a bracket calculation." -us,scenario_014,state_income_tax_before_refundable_credits,claude-opus-4.7,llm_error,thresholds_rates,False,"The model computed $3,255 with the 2025 rates (2.22–4.82%) instead of the 2026 rates (2.11–4.58%). It then cut the result to $2,877 for unnamed nonrefundable credits, even though it said none applied. Applying the 2026 rates directly gives $3,092.19, with no credit reduction." -us,scenario_014,state_income_tax_before_refundable_credits,claude-opus-4.8,llm_error,thresholds_rates,False,"The model mixed rates from different years (2.2/2.96/3.33/4.07/4.625%) to reach $3,130. It then applied an invented extra cut to get $2,849. The 2026 schedule is 2.11/2.81/3.16/4.22/4.58% on the $84,928 base, which yields $3,092.19." -us,scenario_014,state_income_tax_before_refundable_credits,claude-opus-5,llm_error,thresholds_rates,False,"The model had the right $84,928 base, but its $1,655 is roughly half the correct bracket result. It never worked through the 2026 brackets (2.11/2.81/3.16/4.22/4.58%), which give $3,092.19, and it subtracted nonrefundable credits that don't exist for this household." -us,scenario_014,state_income_tax_before_refundable_credits,claude-opus-5.5,llm_error,thresholds_rates,False,"The model applied the 2025 MFJ rates (2.22/2.96/3.33/4.44/4.82%) to the correct $84,928 base. For 2026 those rates were cut another 5%, to 2.11/2.81/3.16/4.22/4.58%, which produces $3,092.19 rather than $3,255.03." -us,scenario_014,state_income_tax_before_refundable_credits,claude-sonnet-4.6,llm_error,thresholds_rates,False,"The model used outdated rates (2.36–4.72%) and a broken four-bracket structure to compute about $3,360. It then cut that to $1,919 for 'additional triggers' and credits it admitted don't apply. The 2026 schedule (2.11/2.81/3.16/4.22/4.58%) on $84,928 gives $3,092.19." -us,scenario_014,state_income_tax_before_refundable_credits,claude-sonnet-5,llm_error,thresholds_rates,False,"The model had the right $84,928 base but estimated $3,200 using a 4.82% top rate, which is the 2025 rate. The 2026 top rate is 4.58%, and the lower brackets are 2.11/2.81/3.16/4.22%, which together give $3,092.19." -us,scenario_014,state_income_tax_before_refundable_credits,claude-sonnet-5.5,llm_error,thresholds_rates,False,"The model assumed the 2023 rates (2.36/3.15/3.54/4.72/5.12%) still apply in 2026. It missed the later trigger cuts, which bring the 2026 rates to 2.11/2.81/3.16/4.22/4.58% and the tax to $3,092.19." -us,scenario_014,state_income_tax_before_refundable_credits,deepseek-v4-flash-0731,llm_error,taxable_income_or_deductions,False,"The model invented a $4,000 WV standard deduction and $6,000 per-person exemptions. WV has no standard deduction and allows $2,000 per exemption, so taxable income is $84,927.65, not $72,928. It also used made-up rates (2.36–5.16%) instead of the 2026 schedule of 2.11–4.58%." -us,scenario_014,state_income_tax_before_refundable_credits,deepseek-v4-pro,llm_error,taxable_income_or_deductions,False,"The model cut AGI to $74,211 by subtracting the ESI premiums. It then subtracted a $15,400 standard deduction that doesn't exist in WV instead of the $4,000 personal exemptions, and used a made-up three-rate schedule instead of the 2026 MFJ brackets (2.11–4.58%)." -us,scenario_014,state_income_tax_before_refundable_credits,deepseek-v4-pro-0813,llm_error,taxable_income_or_deductions,False,"The model subtracted the $14,717 ESI premiums from wages, giving an AGI of $74,211, and added a $4,000 WV standard deduction that doesn't exist. Taxable income should be $88,927.65 − $4,000 = $84,927.65. Its rates (2.18–4.72%) are also off from the 2026 schedule (2.11–4.58%)." -us,scenario_014,state_income_tax_before_refundable_credits,deepseek-v4.1-flash,llm_error,taxable_income_or_deductions,False,"The model subtracted $8,000 instead of the $4,000 allowed (two $2,000 exemptions, no standard deduction). It also used rates that are too low (1.69–4.29%) instead of the 2026 MFJ schedule of 2.11/2.81/3.16/4.22/4.58%." -us,scenario_014,state_income_tax_before_refundable_credits,gemini-3-flash-preview,llm_error,taxable_income_or_deductions,False,"The model subtracted the $14,717 ESI premiums from the spouse's gross wages, giving an AGI of $74,211 instead of $88,927.65. It also used the outdated 2.36–5.12% rates instead of the 2026 schedule (2.11–4.58%) on $84,927.65 of taxable income." -us,scenario_014,state_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,thresholds_rates,False,"The model gave no derivation. Its $4,125 matches a flat ~4.6% rate on the gross wages, with no $4,000 exemption and no graduated brackets. The 2026 MFJ schedule (2.11–4.58%) on $84,927.65 gives $3,092.19." -us,scenario_014,state_income_tax_before_refundable_credits,gemini-3.1-pro-preview,llm_error,taxable_income_or_deductions,False,"The model started from an AGI of $74,211, which subtracts the $14,717 ESI premiums from the spouse's gross wages. PolicyEngine's AGI is $88,927.65, so taxable income is $84,927.65 and the 2026 brackets (2.11–4.58%) give $3,092.19." -us,scenario_014,state_income_tax_before_refundable_credits,gemini-3.5-flash,llm_error,taxable_income_or_deductions,False,"The model subtracted the ESI premiums to get an AGI of $74,211 and taxable income of $70,211. The correct figures are an AGI of $88,927.65 and taxable income of $84,927.65, which the 2026 MFJ rates (2.11–4.58%) turn into $3,092.19." -us,scenario_014,state_income_tax_before_refundable_credits,gemini-3.5-flash-lite,llm_error,taxable_income_or_deductions,False,"The model claimed deductions and exemptions eliminate all liability. WV allows only $4,000 in personal exemptions and no standard deduction, which leaves $84,927.65 of taxable wages and $3,092.19 of tax at the 2026 rates." -us,scenario_014,state_income_tax_before_refundable_credits,gemini-3.6-flash,llm_error,taxable_income_or_deductions,False,"The model reduced AGI to $74,211 by subtracting the spouse's ESI premiums from gross wages. That understates the WV base by $14,717: the correct taxable income is $84,927.65, which the 2026 brackets turn into $3,092.19." -us,scenario_014,state_income_tax_before_refundable_credits,gemini-3.7-flash,llm_error,taxable_income_or_deductions,False,"The model started from an AGI of $74,211 that excludes the ESI premiums, getting $70,211 taxable instead of $84,927.65. It then applied a rate schedule heavier than the 2026 MFJ rates (2.11–4.58%)." -us,scenario_014,state_income_tax_before_refundable_credits,gemini-3.8-flash,llm_error,thresholds_rates,False,"The model applied the 2023 rates (2.36/3.15/3.54/4.72/5.12%) to the correct $84,928 base. It missed the 2024–2026 rate cuts, which bring the 2026 rates to 2.11/2.81/3.16/4.22/4.58% and the tax to $3,092.19." -us,scenario_014,state_income_tax_before_refundable_credits,gemini-4-argon,llm_error,thresholds_rates,False,"The model's $3,459.81 is the 2023 rate schedule (2.36–5.12%) applied to $84,928. The 2026 schedule after the trigger cuts is 2.11/2.81/3.16/4.22/4.58%, which gives $3,092.19." -us,scenario_014,state_income_tax_before_refundable_credits,glm-5.2,llm_error,taxable_income_or_deductions,False,"The model invented an $8,000 WV standard deduction, but WV allows only the $4,000 in personal exemptions. It also taxed the whole base at a flat 4.82% instead of running it through the graduated 2026 MFJ brackets (2.11–4.58%)." -us,scenario_014,state_income_tax_before_refundable_credits,glm-5.3,llm_error,state_local_rule,False,"The model computed Kentucky income tax and a Kentucky family size tax credit for a West Virginia household. WV tax on $84,927.65 at the 2026 MFJ rates is $3,092.19, with no credit offset." -us,scenario_014,state_income_tax_before_refundable_credits,gpt-5.4-mini,llm_error,thresholds_rates,False,"The model gave no derivation. Its $2,331 is far below what the 2026 MFJ brackets (2.11/2.81/3.16/4.22/4.58%) give on $84,927.65 of taxable income ($88,927.65 AGI less the $4,000 exemptions), which is $3,092.19." -us,scenario_014,state_income_tax_before_refundable_credits,gpt-5.4-nano,llm_error,taxable_income_or_deductions,False,"The model assumed deductions and credits wipe out WV tax. WV allows only $4,000 in exemptions against $88,927.65 of wage AGI, and no nonrefundable credit applies, so liability is $3,092.19." -us,scenario_014,state_income_tax_before_refundable_credits,gpt-5.5,llm_error,thresholds_rates,False,"The model used the 2025 MFJ rates (2.22/2.96/3.33/4.44/4.82%) on the correct $84,928 base. For 2026 each rate was cut a further 5%, to 2.11/2.81/3.16/4.22/4.58%, which gives $3,092.19 instead of $3,255.03." -us,scenario_014,state_income_tax_before_refundable_credits,gpt-5.6-luna,llm_error,thresholds_rates,False,"The model had the right $84,928 base but used a rate schedule only slightly below the 2025 rates. It missed the full 5% cut to 2.11/2.81/3.16/4.22/4.58% for 2026, which gives $3,092.19, not $3,217.53." -us,scenario_014,state_income_tax_before_refundable_credits,gpt-5.6-sol,llm_error,thresholds_rates,False,"The model's $3,255.03 is the 2025 schedule (2.22–4.82%) applied to $84,928. The 2026 rates are 2.11/2.81/3.16/4.22/4.58%, which yield $3,092.19." -us,scenario_014,state_income_tax_before_refundable_credits,gpt-5.6-terra,llm_error,thresholds_rates,False,"The model's $3,255 reflects the 2025 WV rates (top rate 4.82%) on $84,928. It did not apply the 2026 5% cut to 2.11/2.81/3.16/4.22/4.58%, which gives $3,092.19." -us,scenario_014,state_income_tax_before_refundable_credits,gpt-6-astra,llm_error,thresholds_rates,False,"The model explicitly used the 2025 rates (2.22/2.96/3.33/4.44/4.82%) as its 2026 estimate. The 2026 schedule is 5% lower (2.11/2.81/3.16/4.22/4.58%), giving $3,092.19." -us,scenario_014,state_income_tax_before_refundable_credits,gpt-6-luna,llm_error,thresholds_rates,False,"The model had the right $84,928 base but used rates higher than the 2026 MFJ schedule. Applying 2.11/2.81/3.16/4.22/4.58% gives $3,092.19, about $100 below its $3,192.03." -us,scenario_014,state_income_tax_before_refundable_credits,gpt-6-sol,llm_error,thresholds_rates,False,"The model applied the 2025 joint rates (2.22–4.82%) to $84,928. It missed the 2026 reduction to 2.11/2.81/3.16/4.22/4.58%, which gives $3,092.19." -us,scenario_014,state_income_tax_before_refundable_credits,gpt-6.1-sol,llm_error,thresholds_rates,False,"The model had the right $84,928 base, but the rates it used were below the actual 2026 MFJ schedule. That schedule (2.11/2.81/3.16/4.22/4.58%) gives $3,092.19, not $2,952.20." -us,scenario_014,state_income_tax_before_refundable_credits,grok-4.3,llm_error,taxable_income_or_deductions,False,"The model applied a standard deduction that WV doesn't have and concluded the liability is zero. Only the $4,000 personal exemptions come off the $88,927.65 AGI, leaving $84,927.65 taxed at 2.11–4.58% for $3,092.19." -us,scenario_014,state_income_tax_before_refundable_credits,grok-4.5,llm_error,thresholds_rates,False,"The model assumed the 2.36–5.12% schedule is still the 2026 baseline. The 2024, 2025 and 2026 cuts bring the rates to 2.11/2.81/3.16/4.22/4.58%, so tax on $84,928 is $3,092.19, not $3,460." -us,scenario_014,state_income_tax_before_refundable_credits,grok-4.6,llm_error,taxable_income_or_deductions,False,"The model subtracted about $20,600 in made-up deductions and exemptions. WV allows only two $2,000 exemptions, so taxable income is $84,927.65. It also used the outdated 2.36–5.12% rate range instead of the 2026 rates of 2.11–4.58%." -us,scenario_014,state_income_tax_before_refundable_credits,grok-4.7,llm_error,thresholds_rates,False,"The model carried the 2024 rates (2.27/3.02/3.40/4.53/4.92%) into 2026. It missed both the 2025 2% cut and the 2026 5% cut, which together give 2.11/2.81/3.16/4.22/4.58% and $3,092.19 of tax." -us,scenario_014,state_income_tax_before_refundable_credits,grok-build-0.1,llm_error,taxable_income_or_deductions,False,"The model subtracted the ESI premiums from AGI and also subtracted the $30,840 federal standard deduction. WV has no standard deduction and allows only $4,000 in exemptions, so taxable income is $84,927.65. It also used made-up 2/3/4/5% rates instead of the 2026 schedule (2.11–4.58%)." -us,scenario_014,state_income_tax_before_refundable_credits,inkling,llm_error,thresholds_rates,False,"The model had the right ~$84,900 base, but its $3,422 matches the pre-cut rates (around 2.36–5.12%). The 2026 MFJ schedule of 2.11/2.81/3.16/4.22/4.58% gives $3,092.19." -us,scenario_014,state_income_tax_before_refundable_credits,kimi-k2.6,llm_error,taxable_income_or_deductions,False,"The model subtracted the ESI premiums to get an AGI of $74,211 and invented an $8,000 WV standard deduction. It then applied a flat 4.5% rate. WV uses graduated 2026 MFJ brackets (2.11–4.58%) on $84,927.65 of taxable income." -us,scenario_014,state_income_tax_before_refundable_credits,kimi-k3,llm_error,thresholds_rates,False,"The model applied the 2023 schedule ($2,183.50 on the first $60k plus 5.12% above) to $84,928. The 2026 rates (2.11/2.81/3.16/4.22/4.58%) give $1,950.50 on the first $60k plus 4.58% above, for a total of $3,092.19." -us,scenario_014,state_income_tax_before_refundable_credits,minimax-m3,llm_error,taxable_income_or_deductions,False,"The model claimed the WV personal exemption reduces taxable wages to zero. The exemption is only $2,000 per person ($4,000 total), which leaves $84,927.65 taxable and $3,092.19 of tax." -us,scenario_014,state_income_tax_before_refundable_credits,muse-spark-1.3,llm_error,thresholds_rates,False,"The model combined a 2.36% bottom rate (2023) with a 4.82% top rate (2025), so it was not using any single year's schedule. The 2026 MFJ rates are 2.11/2.81/3.16/4.22/4.58% and give $3,092.19 on $84,928." -us,scenario_014,state_income_tax_before_refundable_credits,muse-wonder,llm_error,thresholds_rates,False,"The model's $3,255.03 comes from the 2025 schedule topping out at 4.82%. The 2026 schedule tops out at 4.58%, with lower brackets at 2.11/2.81/3.16/4.22%, giving $3,092.19." -us,scenario_014,state_income_tax_before_refundable_credits,ox-alpha,llm_error,thresholds_rates,False,"The model's bracket amounts (222 + 438 + 552 + 854) match no actual WV schedule, and its 4.82% top rate is the 2025 rate. The 2026 brackets give 211 + 421.50 + 474 + 844 + 4.58% × $24,927.65, for a total of $3,092.19." -us,scenario_014,state_income_tax_before_refundable_credits,qwen-3.7-max,llm_error,thresholds_rates,False,"The model subtracted the ESI premiums to get an AGI of $74,211. It then used an inverted schedule, with rates falling from 4.80% to 2.88% as income rises, and applied a made-up 4% family tax credit. The correct calculation is $84,927.65 run through rising 2026 rates (2.11–4.58%), with no credit." -us,scenario_014,state_income_tax_before_refundable_credits,qwen3.8-max,llm_error,taxable_income_or_deductions,False,"The model applied the federal standard deduction and invented nonrefundable credits to get zero. WV allows only $4,000 in personal exemptions against $88,927.65 of AGI, and no nonrefundable credit applies at this income, so tax is $3,092.19." +us,scenario_014,state_income_tax_before_refundable_credits,claude-fable-5,llm_error,thresholds_rates,False,"Correctly reached $84,928 of taxable income but used the 2025 rates (2.22%–4.82%) instead of the 2026 schedule (2.11%/2.81%/3.16%/4.22%/4.58%). It then raised its own $3,256 to $3,374 with an unexplained 'rounding' adjustment. The 2026 rates give $3,092.19." +us,scenario_014,state_income_tax_before_refundable_credits,claude-fable-5.1,llm_error,thresholds_rates,False,"Had the right $84,928 base and bracket widths but used rates of 2.13%/2.84%/3.20%/4.26%/4.63%. Those rates are too high; the 2026 schedule is 2.11%/2.81%/3.16%/4.22%/4.58%. The higher rates overstate tax by about $33 (correct figure: $3,092.19)." +us,scenario_014,state_income_tax_before_refundable_credits,claude-haiku-4.5,llm_error,taxable_income_or_deductions,False,"Subtracted the $14,717 ESI premium from wages even though PolicyEngine keeps WV AGI at $88,927.65. It also never applied the $4,000 personal exemption and used a flat ~4.5% effective rate instead of the graduated 2026 schedule (2.11%–4.58%), which yields $3,092.19." +us,scenario_014,state_income_tax_before_refundable_credits,claude-haiku-5.5,llm_error,thresholds_rates,False,"Gave a rough $2,700 with no computation. That is about a 3.2% effective rate on $84,928, below the 3.64% that the 2026 graduated schedule (2.11%/2.81%/3.16%/4.22%/4.58%) produces, so the answer understates the $3,092.19 liability." +us,scenario_014,state_income_tax_before_refundable_credits,claude-opus-4.7,llm_error,thresholds_rates,False,"Computed $3,255 using the 2025 rates (2.22%–4.82%) instead of the 2026 rates (2.11%–4.58%). It then subtracted about $378 of undefined 'nonrefundable credits' that do not exist for this childless household at $89k AGI." +us,scenario_014,state_income_tax_before_refundable_credits,claude-opus-4.8,llm_error,thresholds_rates,False,"Used a mismatched set of rates (2.2%/2.96%/3.33%/4.07%/4.625%) to reach $3,130. It then applied an arbitrary further 'rate cut adjustment' to get $2,849 instead of applying the actual 2026 schedule (2.11%/2.81%/3.16%/4.22%/4.58%), which gives $3,092.19." +us,scenario_014,state_income_tax_before_refundable_credits,claude-opus-5,llm_error,thresholds_rates,False,"Had the right $84,928 taxable income but reported $1,655, roughly a 1.95% effective rate. That is far below the 2026 graduated schedule, which reaches 4.58% above $60k and totals $3,092.19, and no nonrefundable credits apply." +us,scenario_014,state_income_tax_before_refundable_credits,claude-opus-5.5,llm_error,thresholds_rates,False,"Correctly computed $84,928 of taxable income but applied the 2025 rates (2.22%/2.96%/3.33%/4.44%/4.82%) instead of the lower 2026 rates (2.11%/2.81%/3.16%/4.22%/4.58%). That gives $3,255.03 instead of $3,092.19." +us,scenario_014,state_income_tax_before_refundable_credits,claude-sonnet-4.6,llm_error,thresholds_rates,False,"Used outdated rates (2.36%/3.15%/3.54%/4.72%) to reach $3,360. It then arbitrarily cut that to $1,919 by citing credits it had already said do not apply. The 2026 schedule (2.11%–4.58%) on $84,928 gives $3,092.19." +us,scenario_014,state_income_tax_before_refundable_credits,claude-sonnet-5,llm_error,thresholds_rates,False,"Had the right $84,928 base but rounded to $3,200 based on a vague 2.36%–5.12% / 4.82% top-rate range. It never applied the 2026 schedule (2.11%/2.81%/3.16%/4.22%/4.58%), which yields $3,092.19." +us,scenario_014,state_income_tax_before_refundable_credits,claude-sonnet-5.5,llm_error,thresholds_rates,False,"Assumed the 2024 rates (2.36%/3.15%/3.54%/4.72%/5.12%) still apply in 2026, which gives $3,459.80. It missed the later rate cuts that bring the 2026 schedule down to 2.11%/2.81%/3.16%/4.22%/4.58% ($3,092.19)." +us,scenario_014,state_income_tax_before_refundable_credits,deepseek-v4-flash-0731,llm_error,taxable_income_or_deductions,False,"Invented a $4,000 WV standard deduction and $6,000 per-person exemptions, which reduced taxable income to $72,928. WV has no standard deduction and allows only $2,000 per exemption, so taxable income is $84,927.65. It also used nonexistent 4.50%/5.16% upper rates." +us,scenario_014,state_income_tax_before_refundable_credits,deepseek-v4-pro,llm_error,taxable_income_or_deductions,False,"Subtracted the $14,717 ESI premium to get $74,211 of AGI (PolicyEngine's AGI is $88,927.65). It also applied a nonexistent $15,400 WV standard deduction instead of the $4,000 exemptions and used made-up rates up to 5.12%." +us,scenario_014,state_income_tax_before_refundable_credits,deepseek-v4-pro-0813,llm_error,taxable_income_or_deductions,False,"Reduced AGI to $74,211 by subtracting the ESI premium and added a nonexistent $4,000 MFJ standard deduction, which shrank taxable income to $66,211 instead of $84,927.65. Its rates (2.18%–4.72%) were also above the 2026 schedule of 2.11%–4.58%." +us,scenario_014,state_income_tax_before_refundable_credits,deepseek-v4.1-flash,llm_error,taxable_income_or_deductions,False,"Subtracted $8,000 of deductions and exemptions instead of the $4,000 of exemptions WV allows, and used invented rates (1.69%–4.29%) that sit below the 2026 schedule (2.11%–4.58%). The correct calculation gives $3,092.19." +us,scenario_014,state_income_tax_before_refundable_credits,gemini-3-flash-preview,llm_error,taxable_income_or_deductions,False,"Subtracted the spouse's $14,717 ESI premium from wages, which produced $70,211 of taxable income instead of $84,927.65. It then applied the outdated 2024 rates (2.36%–5.12%) rather than the 2026 schedule of 2.11%–4.58%." +us,scenario_014,state_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,thresholds_rates,False,"Gave $4,125 with no computation, which matches a flat ~4.6–4.9% top rate applied to all wages. The graduated 2026 schedule (2.11%/2.81%/3.16%/4.22%/4.58%) on $84,927.65 after $4,000 of exemptions yields $3,092.19." +us,scenario_014,state_income_tax_before_refundable_credits,gemini-3.1-pro-preview,llm_error,taxable_income_or_deductions,False,"Subtracted the $14,717 ESI premium to get $74,211 of AGI, so its taxable income was $70,211 instead of $84,927.65. It also applied 2024-level marginal rates instead of the 2026 schedule (2.11%–4.58%)." +us,scenario_014,state_income_tax_before_refundable_credits,gemini-3.5-flash,llm_error,taxable_income_or_deductions,False,"Started from $74,211 of AGI by deducting the ESI premium, which understated taxable income at $70,211 versus $84,927.65. It also used pre-2026 rates rather than the 2026 schedule of 2.11%/2.81%/3.16%/4.22%/4.58%." +us,scenario_014,state_income_tax_before_refundable_credits,gemini-3.5-flash-lite,llm_error,taxable_income_or_deductions,False,"Claimed deductions and exemptions eliminate all tax. WV allows only $4,000 of personal exemptions and no standard deduction, which leaves $84,927.65 taxable and $3,092.19 of tax." +us,scenario_014,state_income_tax_before_refundable_credits,gemini-3.6-flash,llm_error,taxable_income_or_deductions,False,"Subtracted the ESI premium to get $74,211 of AGI and $70,211 of taxable income, instead of $84,927.65. It then applied the 2024 rates (2.36%–5.12%), which gives $2,706.30, not the 2026 schedule (2.11%–4.58%)." +us,scenario_014,state_income_tax_before_refundable_credits,gemini-3.7-flash,llm_error,taxable_income_or_deductions,False,"Understated taxable income at $70,211 by deducting the $14,717 ESI premium; the correct base is $84,927.65. It then applied a rate schedule well above the 2026 rates (2.11%–4.58%)." +us,scenario_014,state_income_tax_before_refundable_credits,gemini-3.8-flash,llm_error,thresholds_rates,False,"Had the right $84,928 base but applied the 2024 rates (2.36%/3.15%/3.54%/4.72%/5.12%). The 2026 rates are 2.11%/2.81%/3.16%/4.22%/4.58%, so its $3,459.81 should be $3,092.19." +us,scenario_014,state_income_tax_before_refundable_credits,gemini-4-argon,llm_error,thresholds_rates,False,"Applied the outdated 2024 rates (2.36%–5.12%) to the correct $84,928 base, which gives $3,459.81. It missed the reduced 2026 rates (2.11%–4.58%), which produce $3,092.19." +us,scenario_014,state_income_tax_before_refundable_credits,glm-5.2,llm_error,thresholds_rates,False,"Invented an $8,000 WV standard deduction (WV has none) and applied the flat 4.82% top rate to all taxable income. It never used the graduated 2026 brackets (2.11% up to $10k through 4.58% above $60k)." +us,scenario_014,state_income_tax_before_refundable_credits,glm-5.3,llm_error,state_local_rule,False,"Calculated Kentucky tax on a fabricated $25,050 base with a Kentucky family size credit, although the household lives in West Virginia. WV tax on $84,927.65 at the 2026 rates is $3,092.19." +us,scenario_014,state_income_tax_before_refundable_credits,gpt-5.4-mini,llm_error,thresholds_rates,False,"Gave $2,331 without a computation, about a 2.7% effective rate on $84,928. The 2026 WV schedule (2.11%/2.81%/3.16%/4.22%/4.58%) after $4,000 of exemptions yields $3,092.19." +us,scenario_014,state_income_tax_before_refundable_credits,gpt-5.4-nano,llm_error,taxable_income_or_deductions,False,"Assumed deductions and credits wipe out WV tax. WV allows only $4,000 of personal exemptions, no standard deduction, and no nonrefundable credits for this household, so $84,927.65 is taxable and the tax is $3,092.19." +us,scenario_014,state_income_tax_before_refundable_credits,gpt-5.5,llm_error,thresholds_rates,False,"Applied the 2025 rates (2.22%/2.96%/3.33%/4.44%/4.82%) to the correct $84,928 base, giving $3,255.03. It missed the further reduction to 2026 rates of 2.11%/2.81%/3.16%/4.22%/4.58%, which gives $3,092.19." +us,scenario_014,state_income_tax_before_refundable_credits,gpt-5.6-luna,llm_error,thresholds_rates,False,"Had the right $84,928 taxable income but used a rate schedule above the 2026 rates (2.11%/2.81%/3.16%/4.22%/4.58%). That overstates tax at $3,217.53 versus $3,092.19." +us,scenario_014,state_income_tax_before_refundable_credits,gpt-5.6-sol,llm_error,thresholds_rates,False,"Used the 2025 schedule (2.22%–4.82%) as its 'projected' 2026 rates, giving $3,255.03. It missed the actual 2026 rates of 2.11%/2.81%/3.16%/4.22%/4.58%." +us,scenario_014,state_income_tax_before_refundable_credits,gpt-5.6-terra,llm_error,thresholds_rates,False,"Got the base right but its $3,255 matches the 2025 rates (2.22%–4.82%) instead of the lower 2026 schedule (2.11%–4.58%), which yields $3,092.19." +us,scenario_014,state_income_tax_before_refundable_credits,gpt-6-astra,llm_error,thresholds_rates,False,"Applied the 2025 rates (2.22%/2.96%/3.33%/4.44%/4.82%) to $84,928 instead of the 2026 rates (2.11%/2.81%/3.16%/4.22%/4.58%). That overstates the tax by about $163." +us,scenario_014,state_income_tax_before_refundable_credits,gpt-6-luna,llm_error,thresholds_rates,False,"Had the correct $84,928 taxable income but used a schedule somewhat above the 2026 rates (2.11%–4.58%). The result is $3,192.03 instead of $3,092.19." +us,scenario_014,state_income_tax_before_refundable_credits,gpt-6-sol,llm_error,thresholds_rates,False,"Used the 2025 joint rates (2.22%–4.82%) on $84,928 instead of the reduced 2026 rates (2.11%/2.81%/3.16%/4.22%/4.58%), producing $3,255.03 rather than $3,092.19." +us,scenario_014,state_income_tax_before_refundable_credits,gpt-6.1-sol,llm_error,thresholds_rates,False,"Had the right $84,928 base but applied rates below the 2026 schedule, giving a 3.48% effective rate. The 2026 rates (2.11%/2.81%/3.16%/4.22%/4.58%) produce $3,092.19." +us,scenario_014,state_income_tax_before_refundable_credits,gpt-6.1-terra,llm_error,thresholds_rates,False,"Its $3,255.03 matches the 2025 rates (2.22%–4.82%) applied to $84,928. It missed the 2026 rates of 2.11%/2.81%/3.16%/4.22%/4.58%." +us,scenario_014,state_income_tax_before_refundable_credits,grok-4.3,llm_error,taxable_income_or_deductions,False,"Claimed a standard deduction eliminates WV tax. WV has no standard deduction, only $4,000 of personal exemptions, which leaves $84,927.65 taxable and $3,092.19 of tax." +us,scenario_014,state_income_tax_before_refundable_credits,grok-4.5,llm_error,thresholds_rates,False,"Assumed the 2024 brackets (2.36%/3.15%/3.54%/4.72%/5.12%) still apply in 2026. The rates have since been cut to 2.11%/2.81%/3.16%/4.22%/4.58%, which yields $3,092.19 rather than $3,460." +us,scenario_014,state_income_tax_before_refundable_credits,grok-4.6,llm_error,taxable_income_or_deductions,False,"Subtracted about $20,600 of deductions and exemptions when WV allows only $4,000 of personal exemptions. It also used outdated 2.36%–5.12% rates instead of the 2026 schedule of 2.11%–4.58%." +us,scenario_014,state_income_tax_before_refundable_credits,grok-4.7,llm_error,thresholds_rates,False,"Carried the 2.27%/3.02%/3.40%/4.53%/4.92% schedule into 2026. It missed the subsequent cuts to 2.11%/2.81%/3.16%/4.22%/4.58%, so it reported $3,322.46 instead of $3,092.19." +us,scenario_014,state_income_tax_before_refundable_credits,grok-build-0.1,llm_error,taxable_income_or_deductions,False,"Subtracted the ESI premium from AGI and then subtracted the federal standard deduction, which WV does not allow; WV allows only $4,000 of exemptions. It also used invented 2%/3%/4%/5% rates instead of the 2026 schedule (2.11%–4.58%)." +us,scenario_014,state_income_tax_before_refundable_credits,inkling,llm_error,thresholds_rates,False,"Had the right ~$84,900 base but applied rates near the 2024 schedule. The 2026 rates (2.11%/2.81%/3.16%/4.22%/4.58%) give $3,092.19, not $3,422." +us,scenario_014,state_income_tax_before_refundable_credits,kimi-k2.6,llm_error,taxable_income_or_deductions,False,"Deducted the $14,717 ESI premium and an invented $8,000 WV standard deduction, which gave $62,211 of taxable income instead of $84,927.65. It also applied a nonexistent flat 4.5% rate instead of the graduated 2026 brackets." +us,scenario_014,state_income_tax_before_refundable_credits,kimi-k3,llm_error,thresholds_rates,False,"Used the 2024 brackets ($2,183.50 + 5.12% above $60k) on the correct $84,928 base. The 2026 schedule tops out at 4.58% and totals $3,092.19." +us,scenario_014,state_income_tax_before_refundable_credits,minimax-m3,llm_error,taxable_income_or_deductions,False,"Claimed the personal exemption reduces taxable wages to zero. The WV exemption is only $2,000 per person ($4,000 total), which leaves $84,927.65 taxable and $3,092.19 of tax." +us,scenario_014,state_income_tax_before_refundable_credits,muse-spark-1.3,llm_error,thresholds_rates,False,"Applied a blended 2.36%–4.82% schedule to the correct $84,928 base. The 2026 rates are 2.11%/2.81%/3.16%/4.22%/4.58%, giving $3,092.19, not $3,265." +us,scenario_014,state_income_tax_before_refundable_credits,muse-wonder,llm_error,thresholds_rates,False,"Taxed $84,928 at the 2025 brackets with a 4.82% top rate instead of the 2026 brackets with a 4.58% top rate (2.11%/2.81%/3.16%/4.22%/4.58%). That overstates the tax by $163." +us,scenario_014,state_income_tax_before_refundable_credits,ox-alpha,llm_error,thresholds_rates,False,"Applied the 2025 top rate of 4.82% with inconsistent bracket amounts (438, 552, 854) instead of the 2026 schedule (2.11%/2.81%/3.16%/4.22%/4.58%). That schedule gives 211 + 421.50 + 474 + 844 + 1,141.69 = $3,092.19." +us,scenario_014,state_income_tax_before_refundable_credits,qwen-3.7-max,llm_error,thresholds_rates,False,"Subtracted the ESI premium, which put taxable income at $70,211, and applied an inverted schedule with rates falling from 4.80% to 2.88%. It also took a nonexistent 4% family tax credit, although WV rates rise from 2.11% to 4.58% and no credit applies." +us,scenario_014,state_income_tax_before_refundable_credits,qwen3.8-max,llm_error,taxable_income_or_deductions,False,"Applied the federal standard deduction, which WV does not allow, and assumed nonrefundable credits eliminate the tax. WV allows only $4,000 of exemptions, which leaves $84,927.65 taxable and $3,092.19 owed." us,scenario_015,federal_income_tax_before_refundable_credits,claude-fable-5,llm_error,other,False,"It correctly derived AGI of $42,909, taxable income of $26,809, and tax of about $2,969 using the $12,400 10% bracket. It then dropped that result and submitted $3,103, a figure with no supporting calculation." us,scenario_015,federal_income_tax_before_refundable_credits,claude-haiku-4.5,llm_error,thresholds_rates,False,"It used the 2024 standard deduction ($14,600) and 10% bracket ($11,600) instead of the 2026 values ($16,100 / $12,400). It also counted nontaxable workers' comp and deducted the full $4,510 capital loss instead of the $3,000 cap. It then raised its own $3,094 result to $3,509 without any calculation." us,scenario_015,federal_income_tax_before_refundable_credits,claude-haiku-5.5,llm_error,other,False,"It gave no figures and cited 'preferential capital gain treatment', which doesn't apply because net capital is a $4,510 loss limited to a $3,000 ordinary deduction. The correct path is $26,809 taxable income taxed at 10%/12%, or $2,969. Its rounded $2,900 matches no actual bracket calculation." @@ -1295,56 +1309,57 @@ us,scenario_015,head_medicare_eligible,claude-fable-5,llm_error,age_disability,F us,scenario_015,head_medicare_eligible,gpt-5.6-luna,llm_error,age_disability,False,"The model decided that being disabled qualifies an adult under 65 for Medicare. That skips the requirement of 24 months of Social Security Disability Insurance entitlement. The 36-year-old head has no SSDI income and no ESRD or ALS status, so they are not Medicare eligible." us,scenario_015,head_medicare_eligible,gpt-6-astra,llm_error,age_disability,False,"The model based eligibility only on the head being listed as disabled. Disability-based Medicare requires 24 months of SSDI benefit receipt, and a disability flag alone doesn't meet that. The head is 36 and gets no Social Security disability benefits, so the answer is not eligible (0)." us,scenario_015,head_medicare_eligible,gpt-6.1-sol,llm_error,age_disability,False,"The model treated the head's disabled status as enough for Medicare. Under-65 eligibility requires 24 months of SSDI entitlement, or ESRD or ALS status. The head is 36 and has none of these, so Medicare eligibility is 0." -us,scenario_015,local_income_tax,claude-fable-5,prompt_ambiguity,state_local_rule,False,"Read the four named cities as the complete scope of the output and left out the Indiana county income tax. PolicyEngine includes that tax, applying Adams County's 1.6% rate to Indiana AGI of $41,909.38 to get $670.55." -us,scenario_015,local_income_tax,claude-fable-5.1,prompt_ambiguity,state_local_rule,False,"Said outright that Indiana county taxes fall outside this output. PolicyEngine puts the Indiana county income tax into local_income_tax: 1.6% (default Adams County) of Indiana AGI $41,909.38 = $670.55." -us,scenario_015,local_income_tax,claude-haiku-4.5,prompt_ambiguity,state_local_rule,False,"Claimed that Indiana has no local income tax. In fact all 92 Indiana counties levy a county income tax on Indiana AGI after exemptions, and PolicyEngine applies Adams County's 1.6% rate to $41,909.38 to get $670.55." -us,scenario_015,local_income_tax,claude-haiku-5.5,prompt_ambiguity,state_local_rule,False,"Treated the Indiana county income tax as outside the output's scope because the prompt names only four cities. PolicyEngine's local_income_tax includes the county tax: 1.6% × $41,909.38 Indiana AGI = $670.55." -us,scenario_015,local_income_tax,claude-opus-4.7,prompt_ambiguity,state_local_rule,False,"Limited the output to NYC, Philadelphia, Kansas City and St. Louis and ignored the Indiana county income tax. PolicyEngine computes that tax at Adams County's 1.6% on Indiana AGI of $41,909.38, giving $670.55." -us,scenario_015,local_income_tax,claude-opus-4.8,prompt_ambiguity,state_local_rule,False,"Read the four-city list as exhaustive and returned $0. PolicyEngine's output also covers the Indiana county income tax, which it computes as 1.6% of Indiana AGI ($42,909.38 federal AGI minus the $1,000 exemption), or $670.55." -us,scenario_015,local_income_tax,claude-opus-5,prompt_ambiguity,state_local_rule,False,"Explicitly put the Indiana county income tax outside this output. PolicyEngine includes it, using the default Adams County rate of 1.6% on $41,909.38 to get $670.55." -us,scenario_015,local_income_tax,claude-opus-5.5,prompt_ambiguity,state_local_rule,False,"Considered only the named city taxes and left out the Indiana county income tax. PolicyEngine levies that tax at 1.6% (Adams County default) on Indiana AGI of $41,909.38, giving $670.55." -us,scenario_015,local_income_tax,claude-sonnet-4.6,prompt_ambiguity,state_local_rule,False,"Checked only whether the household lives in the four named cities and never applied the Indiana county income tax. PolicyEngine includes that tax at 1.6% of $41,909.38 Indiana AGI = $670.55." -us,scenario_015,local_income_tax,claude-sonnet-5,prompt_ambiguity,state_local_rule,False,"Read the output as covering only special city taxes in NY, PA and MO, and skipped the Indiana county income tax. PolicyEngine computes that tax at Adams County's 1.6% on Indiana AGI of $41,909.38, giving $670.55." -us,scenario_015,local_income_tax,claude-sonnet-5.5,prompt_ambiguity,state_local_rule,False,"Treated the four named jurisdictions as the full list and left out the Indiana county income tax. PolicyEngine applies a 1.6% county rate to Indiana AGI of $41,909.38, giving $670.55." -us,scenario_015,local_income_tax,deepseek-v4-flash-0731,prompt_ambiguity,state_local_rule,False,"Limited the output to the four named cities and never computed the Indiana county income tax. PolicyEngine computes that tax at 1.6% of $41,909.38 Indiana AGI = $670.55." -us,scenario_015,local_income_tax,deepseek-v4-pro,prompt_ambiguity,state_local_rule,False,"Read the named-city list as exhaustive and left out the Indiana county income tax. PolicyEngine applies the default Adams County rate of 1.6% to Indiana AGI of $41,909.38, giving $670.55." -us,scenario_015,local_income_tax,deepseek-v4-pro-0813,prompt_ambiguity,state_local_rule,False,"Checked only the NYC, Philadelphia, Kansas City and St. Louis taxes and skipped the Indiana county income tax. PolicyEngine includes that tax at 1.6% × $41,909.38 = $670.55." -us,scenario_015,local_income_tax,deepseek-v4.1-flash,prompt_ambiguity,state_local_rule,False,"Claimed that no local income tax applies in Indiana. Every Indiana county levies a county income tax on Indiana AGI after exemptions, and PolicyEngine computes it at Adams County's 1.6% on $41,909.38, giving $670.55." -us,scenario_015,local_income_tax,gemini-3-flash-preview,prompt_ambiguity,state_local_rule,False,"Recognized that Indiana has county income taxes but left them out because the prompt names only four cities. PolicyEngine's local_income_tax includes the county tax: 1.6% of Indiana AGI $41,909.38 = $670.55." -us,scenario_015,local_income_tax,gemini-3.1-flash-lite-preview,prompt_ambiguity,state_local_rule,False,"Returned $0 without applying the Indiana county income tax. PolicyEngine includes that tax at Adams County's 1.6% rate on Indiana AGI of $41,909.38, giving $670.55." -us,scenario_015,local_income_tax,gemini-3.1-pro-preview,prompt_ambiguity,state_local_rule,False,"Read the separate local output as covering only the four named cities and left out the Indiana county income tax. PolicyEngine computes that tax at 1.6% × $41,909.38 = $670.55." -us,scenario_015,local_income_tax,gemini-3.5-flash,prompt_ambiguity,state_local_rule,False,"Checked only the four named city taxes and never applied the Indiana county income tax. PolicyEngine includes that tax at 1.6% of $41,909.38 Indiana AGI = $670.55." -us,scenario_015,local_income_tax,gemini-3.5-flash-lite,prompt_ambiguity,state_local_rule,False,"Concluded that no local tax applies in this jurisdiction and skipped the Indiana county income tax. PolicyEngine applies that tax with the default Adams County rate of 1.6% on Indiana AGI of $41,909.38, giving $670.55." -us,scenario_015,local_income_tax,gemini-3.6-flash,prompt_ambiguity,state_local_rule,False,"Treated the four named cities as the only jurisdictions in the output and left out the Indiana county income tax. PolicyEngine computes that tax at 1.6% × $41,909.38 = $670.55." -us,scenario_015,local_income_tax,gemini-3.7-flash,prompt_ambiguity,state_local_rule,False,"Asserted that PolicyEngine models only NYC, Philadelphia, Kansas City and St. Louis. PolicyEngine also models Indiana county income tax in local_income_tax, here 1.6% of Indiana AGI $41,909.38 = $670.55." -us,scenario_015,local_income_tax,gemini-3.8-flash,prompt_ambiguity,state_local_rule,False,"Read the output as limited to the four named cities and left out the Indiana county income tax. PolicyEngine levies that tax at Adams County's 1.6% on $41,909.38, giving $670.55." -us,scenario_015,local_income_tax,gemini-4-argon,prompt_ambiguity,state_local_rule,False,"Looked only for qualifying city taxes and left out the Indiana county income tax. PolicyEngine includes that tax at 1.6% of Indiana AGI ($42,909.38 federal AGI minus the $1,000 exemption), or $670.55." -us,scenario_015,local_income_tax,glm-5.2,prompt_ambiguity,state_local_rule,False,"Treated the four specified city taxes as the full scope and never applied the Indiana county income tax. PolicyEngine computes that tax at 1.6% × $41,909.38 = $670.55." -us,scenario_015,local_income_tax,glm-5.3,prompt_ambiguity,state_local_rule,False,"Correctly noted that none of the four listed city taxes apply, but left out the Indiana county income tax, which PolicyEngine includes in this output. That tax is 1.6% (Adams County) of $41,909.38 = $670.55." -us,scenario_015,local_income_tax,gpt-5.4-mini,prompt_ambiguity,state_local_rule,False,"Concluded that Indiana has no listed local tax jurisdiction and returned $0. PolicyEngine applies the Indiana county income tax at the default Adams County rate of 1.6% on Indiana AGI of $41,909.38, giving $670.55." -us,scenario_015,local_income_tax,gpt-5.4-nano,prompt_ambiguity,state_local_rule,False,"Returned $0 because no locality was given. PolicyEngine falls back to a default Indiana county (Adams County, 1.6%) and applies the county income tax to Indiana AGI of $41,909.38, giving $670.55." -us,scenario_015,local_income_tax,gpt-5.5,prompt_ambiguity,state_local_rule,False,"Limited the output to the four requested city taxes and left out the Indiana county income tax. PolicyEngine computes that tax at 1.6% × $41,909.38 = $670.55." -us,scenario_015,local_income_tax,gpt-5.6-luna,prompt_ambiguity,state_local_rule,False,"Treated Indiana as outside the output's scope and noted that no locality was given. PolicyEngine defaults to Adams County and applies its 1.6% county income tax to Indiana AGI of $41,909.38, giving $670.55." -us,scenario_015,local_income_tax,gpt-5.6-sol,prompt_ambiguity,state_local_rule,False,"Considered only the four separately modeled city taxes and left out the Indiana county income tax. PolicyEngine includes that tax at 1.6% of $41,909.38 = $670.55." -us,scenario_015,local_income_tax,gpt-5.6-terra,prompt_ambiguity,state_local_rule,False,"Concluded that Indiana has no listed local tax and skipped the Indiana county income tax. PolicyEngine computes that tax at Adams County's 1.6% on Indiana AGI of $41,909.38, giving $670.55." -us,scenario_015,local_income_tax,gpt-6-astra,prompt_ambiguity,state_local_rule,False,"Checked only city residence against the four named cities and never applied the Indiana county income tax. PolicyEngine includes that tax at 1.6% × $41,909.38 = $670.55." -us,scenario_015,local_income_tax,gpt-6-luna,prompt_ambiguity,state_local_rule,False,"Required a location in one of the four named cities and left out the Indiana county income tax. PolicyEngine applies that tax with the default Adams County rate of 1.6% on $41,909.38, giving $670.55." -us,scenario_015,local_income_tax,gpt-6-sol,prompt_ambiguity,state_local_rule,False,"Read the four-city list as exhaustive and returned $0. PolicyEngine's output includes the Indiana county income tax: 1.6% of Indiana AGI $41,909.38 = $670.55." -us,scenario_015,local_income_tax,gpt-6.1-sol,prompt_ambiguity,state_local_rule,False,"Restricted the output to the four named cities and left out the Indiana county income tax. PolicyEngine computes that tax at 1.6% × $41,909.38 = $670.55." -us,scenario_015,local_income_tax,grok-4.3,prompt_ambiguity,state_local_rule,False,"Concluded that no Indiana local income tax applies and never computed the county income tax. PolicyEngine levies it at Adams County's 1.6% on Indiana AGI of $41,909.38, giving $670.55." -us,scenario_015,local_income_tax,grok-4.5,prompt_ambiguity,state_local_rule,False,"Checked only the four named city taxes and left out the Indiana county income tax. PolicyEngine includes that tax at 1.6% of $41,909.38 = $670.55." -us,scenario_015,local_income_tax,grok-4.6,prompt_ambiguity,state_local_rule,False,"Treated the separate local output as covering only NYC, Philadelphia, Kansas City and St. Louis, and left out the Indiana county income tax. That tax is 1.6% × $41,909.38 = $670.55." -us,scenario_015,local_income_tax,grok-4.7,prompt_ambiguity,state_local_rule,False,"Read the four-city list as exhaustive and never applied the Indiana county income tax. PolicyEngine computes that tax with the default Adams County rate of 1.6% on Indiana AGI of $41,909.38, giving $670.55." -us,scenario_015,local_income_tax,grok-build-0.1,prompt_ambiguity,state_local_rule,False,"Limited the output to the four specified categories and left out the Indiana county income tax. PolicyEngine includes that tax at 1.6% × $41,909.38 = $670.55." -us,scenario_015,local_income_tax,inkling,prompt_ambiguity,state_local_rule,False,"Treated the four named cities as the full scope and left out the Indiana county income tax. PolicyEngine computes that tax at 1.6% of Indiana AGI $41,909.38 = $670.55." -us,scenario_015,local_income_tax,kimi-k2.6,prompt_ambiguity,state_local_rule,False,"Checked the household only against the four listed city taxes and never applied the Indiana county income tax. PolicyEngine includes that tax at Adams County's 1.6% on $41,909.38, giving $670.55." -us,scenario_015,local_income_tax,kimi-k3,prompt_ambiguity,state_local_rule,False,"Explicitly ruled Indiana county taxes outside this output's scope. PolicyEngine's local_income_tax includes them: 1.6% × $41,909.38 Indiana AGI = $670.55." -us,scenario_015,local_income_tax,minimax-m3,prompt_ambiguity,state_local_rule,False,"Asserted that PolicyEngine's local output covers only NYC, Philadelphia, Kansas City and St. Louis. PolicyEngine also computes the Indiana county income tax there, at 1.6% of $41,909.38 = $670.55." -us,scenario_015,local_income_tax,muse-spark-1.3,prompt_ambiguity,state_local_rule,False,"Checked only the four named city taxes and left out the Indiana county income tax. PolicyEngine includes that tax with the default Adams County rate of 1.6% on Indiana AGI of $41,909.38, giving $670.55." -us,scenario_015,local_income_tax,muse-wonder,prompt_ambiguity,state_local_rule,False,"Read the listed jurisdictions as exhaustive and never applied the Indiana county income tax. PolicyEngine computes that tax at 1.6% × $41,909.38 = $670.55." -us,scenario_015,local_income_tax,ox-alpha,prompt_ambiguity,state_local_rule,False,"Left out the Indiana county income tax, both because the output names only four cities and because no county was given. PolicyEngine defaults to Adams County and applies its 1.6% rate to Indiana AGI of $41,909.38, giving $670.55." -us,scenario_015,local_income_tax,qwen-3.7-max,prompt_ambiguity,state_local_rule,False,"Limited the output to the four listed city taxes and left out the Indiana county income tax. PolicyEngine includes that tax at 1.6% of $41,909.38 = $670.55." -us,scenario_015,local_income_tax,qwen3.8-max,prompt_ambiguity,state_local_rule,False,"Treated the four named city taxes as the complete scope and never applied the Indiana county income tax. PolicyEngine computes that tax at Adams County's 1.6% on Indiana AGI of $41,909.38, giving $670.55." +us,scenario_015,local_income_tax,claude-fable-5,prompt_ambiguity,state_local_rule,False,"Took the prompt's four-city list as exhaustive and left out Indiana county income tax, which PolicyEngine counts in local_income_tax. The default Adams County rate of 1.6% on Indiana AGI of $41,909.38 gives $670.55, not $0." +us,scenario_015,local_income_tax,claude-fable-5.1,prompt_ambiguity,state_local_rule,False,"Said outright that Indiana county taxes fall outside the output, reading the NYC/Philadelphia/KC/St. Louis list as exhaustive. PolicyEngine puts the county tax in local_income_tax: 1.6% (Adams County) × $41,909.38 Indiana AGI = $670.55." +us,scenario_015,local_income_tax,claude-haiku-4.5,prompt_ambiguity,state_local_rule,False,"Wrongly claimed Indiana has no local income tax. Every Indiana county levies a county income tax on Indiana AGI, and PolicyEngine includes it in local_income_tax. The default Adams County rate of 1.6% on $41,909.38 gives $670.55." +us,scenario_015,local_income_tax,claude-haiku-5.5,prompt_ambiguity,state_local_rule,False,"Ruled Indiana county income tax out of scope because the prompt lists only four cities. PolicyEngine's local_income_tax includes it: 1.6% Adams County rate on Indiana AGI of $41,909.38 (federal AGI $42,909.38 minus the $1,000 exemption) = $670.55." +us,scenario_015,local_income_tax,claude-opus-4.7,prompt_ambiguity,state_local_rule,False,"Read the four-city list as the full scope of the output and never applied Indiana county income tax. PolicyEngine applies the default Adams County 1.6% rate to Indiana AGI of $41,909.38, giving $670.55." +us,scenario_015,local_income_tax,claude-opus-4.8,prompt_ambiguity,state_local_rule,False,"Said the output covers only the four listed city taxes, so it left out Indiana county income tax. PolicyEngine includes that tax in local_income_tax: 1.6% × $41,909.38 Indiana AGI = $670.55." +us,scenario_015,local_income_tax,claude-opus-5,prompt_ambiguity,state_local_rule,False,"Expressly put Indiana county income tax outside the output category, based on the four-city list. PolicyEngine's local_income_tax includes it, at Adams County's 1.6% on Indiana AGI of $41,909.38 = $670.55." +us,scenario_015,local_income_tax,claude-opus-5.5,prompt_ambiguity,state_local_rule,False,"Applied only the four listed city jurisdictions and left out Indiana county income tax. PolicyEngine counts that tax in local_income_tax and computes 1.6% (Adams County) × $41,909.38 = $670.55." +us,scenario_015,local_income_tax,claude-sonnet-4.6,prompt_ambiguity,state_local_rule,False,"Checked only for NYC, Philadelphia, Kansas City and St. Louis residence and never considered Indiana county income tax. PolicyEngine includes that tax in this output: 1.6% on Indiana AGI of $41,909.38 = $670.55." +us,scenario_015,local_income_tax,claude-sonnet-5,prompt_ambiguity,state_local_rule,False,"Treated the special city taxes as the only things in the output and missed Indiana county income tax. PolicyEngine applies the default Adams County 1.6% rate to $41,909.38 of Indiana AGI, giving $670.55." +us,scenario_015,local_income_tax,claude-sonnet-5.5,prompt_ambiguity,state_local_rule,False,"Concluded Indiana is not a covered jurisdiction because it isn't in the four-city list. PolicyEngine's local_income_tax includes Indiana county tax: 1.6% × $41,909.38 Indiana AGI = $670.55." +us,scenario_015,local_income_tax,deepseek-v4-flash-0731,prompt_ambiguity,state_local_rule,False,"Checked only the four enumerated cities and left out Indiana county income tax. PolicyEngine computes that tax at Adams County's 1.6% on Indiana AGI of $41,909.38 for $670.55." +us,scenario_015,local_income_tax,deepseek-v4-pro,prompt_ambiguity,state_local_rule,False,"Limited the output to the four listed city jurisdictions and never applied Indiana county income tax. PolicyEngine includes it: 1.6% × $41,909.38 = $670.55." +us,scenario_015,local_income_tax,deepseek-v4-pro-0813,prompt_ambiguity,state_local_rule,False,"Read the four-city list as exhaustive and missed Indiana county income tax, which PolicyEngine puts in local_income_tax. The default Adams County 1.6% rate on Indiana AGI of $41,909.38 gives $670.55." +us,scenario_015,local_income_tax,deepseek-v4.1-flash,prompt_ambiguity,state_local_rule,False,"Wrongly claimed no local income tax applies in Indiana. All Indiana counties levy an income tax on Indiana AGI, and PolicyEngine computes it at Adams County's 1.6% on $41,909.38 = $670.55." +us,scenario_015,local_income_tax,gemini-3-flash-preview,prompt_ambiguity,state_local_rule,False,"Knew Indiana has county income taxes but excluded them because the prompt lists only four cities. PolicyEngine includes county tax in local_income_tax: 1.6% × $41,909.38 Indiana AGI = $670.55." +us,scenario_015,local_income_tax,gemini-3.1-flash-lite-preview,prompt_ambiguity,state_local_rule,False,"Said no local income tax applies and never accounted for Indiana county income tax. PolicyEngine levies that tax at the default Adams County 1.6% rate on Indiana AGI of $41,909.38, for $670.55." +us,scenario_015,local_income_tax,gemini-3.1-pro-preview,prompt_ambiguity,state_local_rule,False,"Limited the output to the four listed cities and left out Indiana county income tax. PolicyEngine includes it: 1.6% (Adams County) × $41,909.38 = $670.55." +us,scenario_015,local_income_tax,gemini-3.5-flash,prompt_ambiguity,state_local_rule,False,"Checked only the NYC, Philadelphia, Kansas City and St. Louis taxes and missed Indiana county income tax. PolicyEngine includes that tax in local_income_tax and computes $670.55 on Indiana AGI of $41,909.38." +us,scenario_015,local_income_tax,gemini-3.5-flash-lite,prompt_ambiguity,state_local_rule,False,"Wrongly said Indiana has no local income taxes. Indiana counties tax Indiana AGI, and PolicyEngine applies the default Adams County 1.6% rate to $41,909.38 for $670.55." +us,scenario_015,local_income_tax,gemini-3.6-flash,prompt_ambiguity,state_local_rule,False,"Took the four-city list as the 'standard' local jurisdictions and left out Indiana county income tax. PolicyEngine's local_income_tax includes it: 1.6% × $41,909.38 = $670.55." +us,scenario_015,local_income_tax,gemini-3.7-flash,prompt_ambiguity,state_local_rule,False,"Asserted that only the four cities are modeled in this output, which drops Indiana county income tax. PolicyEngine computes that tax at Adams County's 1.6% on Indiana AGI of $41,909.38 = $670.55." +us,scenario_015,local_income_tax,gemini-3.8-flash,prompt_ambiguity,state_local_rule,False,"Read the output set as only the four listed cities and never applied Indiana county income tax. PolicyEngine includes that tax: 1.6% × $41,909.38 Indiana AGI = $670.55." +us,scenario_015,local_income_tax,gemini-4-argon,prompt_ambiguity,state_local_rule,False,"Looked only for qualifying city taxes and left out Indiana county income tax, which PolicyEngine puts in local_income_tax. The default Adams County 1.6% rate on $41,909.38 gives $670.55." +us,scenario_015,local_income_tax,glm-5.2,prompt_ambiguity,state_local_rule,False,"Read the four enumerated city taxes as the full scope and missed Indiana county income tax. PolicyEngine computes it at 1.6% on Indiana AGI of $41,909.38 = $670.55." +us,scenario_015,local_income_tax,glm-5.3,prompt_ambiguity,state_local_rule,False,"Concluded Indiana has none of the listed taxes and stopped there, never applying Indiana county income tax. PolicyEngine includes that tax in this output: 1.6% × $41,909.38 = $670.55." +us,scenario_015,local_income_tax,gpt-5.4-mini,prompt_ambiguity,state_local_rule,False,"Checked only the four listed jurisdictions and left out Indiana county income tax. PolicyEngine applies Adams County's 1.6% rate to Indiana AGI of $41,909.38, for $670.55." +us,scenario_015,local_income_tax,gpt-5.4-nano,prompt_ambiguity,state_local_rule,False,"Took the missing county as meaning no local tax. PolicyEngine defaults the Indiana household to Adams County and applies its 1.6% county income tax to Indiana AGI of $41,909.38, giving $670.55." +us,scenario_015,local_income_tax,gpt-5.5,prompt_ambiguity,state_local_rule,False,"Limited the output to the four listed city taxes and never applied Indiana county income tax. PolicyEngine includes it: 1.6% × $41,909.38 = $670.55." +us,scenario_015,local_income_tax,gpt-5.6-luna,prompt_ambiguity,state_local_rule,False,"Excluded Indiana because it is not among the four specified jurisdictions and no county facts were given. PolicyEngine defaults to Adams County and computes county income tax of 1.6% × $41,909.38 = $670.55." +us,scenario_015,local_income_tax,gpt-5.6-sol,prompt_ambiguity,state_local_rule,False,"Assumed only the NYC, Philadelphia, KC and St. Louis taxes are modeled in this output and missed Indiana county income tax. PolicyEngine includes it at 1.6% on Indiana AGI of $41,909.38 = $670.55." +us,scenario_015,local_income_tax,gpt-5.6-terra,prompt_ambiguity,state_local_rule,False,"Read the listed taxes as exhaustive and left out Indiana county income tax. PolicyEngine's local_income_tax applies the Adams County 1.6% rate to $41,909.38 of Indiana AGI, giving $670.55." +us,scenario_015,local_income_tax,gpt-6-astra,prompt_ambiguity,state_local_rule,False,"Checked only residence in the covered cities and never applied Indiana county income tax, which PolicyEngine includes in this output. The tax is 1.6% × $41,909.38 = $670.55." +us,scenario_015,local_income_tax,gpt-6-luna,prompt_ambiguity,state_local_rule,False,"Limited the output to the four named city taxes and missed Indiana county income tax. PolicyEngine computes $670.55 from Adams County's 1.6% rate on Indiana AGI of $41,909.38." +us,scenario_015,local_income_tax,gpt-6-sol,prompt_ambiguity,state_local_rule,False,"Considered only NYC, Philadelphia, Kansas City and St. Louis residence and left out Indiana county income tax. PolicyEngine includes it: 1.6% × $41,909.38 = $670.55." +us,scenario_015,local_income_tax,gpt-6.1-sol,prompt_ambiguity,state_local_rule,False,"Read the output as covering only the listed cities and never applied Indiana county income tax. PolicyEngine levies it at Adams County's 1.6% on Indiana AGI of $41,909.38 = $670.55." +us,scenario_015,local_income_tax,gpt-6.1-terra,prompt_ambiguity,state_local_rule,False,"Expressly put Indiana local income taxes outside the specified output. PolicyEngine includes Indiana county income tax in local_income_tax: 1.6% × $41,909.38 = $670.55." +us,scenario_015,local_income_tax,grok-4.3,prompt_ambiguity,state_local_rule,False,"Wrongly claimed Indiana has no applicable local income tax. Indiana counties tax Indiana AGI, and PolicyEngine applies the default Adams County 1.6% rate to $41,909.38 for $670.55." +us,scenario_015,local_income_tax,grok-4.5,prompt_ambiguity,state_local_rule,False,"Checked only the four enumerated city taxes and missed Indiana county income tax. PolicyEngine computes it at 1.6% on Indiana AGI of $41,909.38 = $670.55." +us,scenario_015,local_income_tax,grok-4.6,prompt_ambiguity,state_local_rule,False,"Limited the output to the four listed cities and never applied Indiana county income tax. PolicyEngine includes it in local_income_tax: 1.6% × $41,909.38 = $670.55." +us,scenario_015,local_income_tax,grok-4.7,prompt_ambiguity,state_local_rule,False,"Read the four-city list as exhaustive and left out Indiana county income tax. PolicyEngine applies Adams County's 1.6% rate to Indiana AGI of $41,909.38, giving $670.55." +us,scenario_015,local_income_tax,grok-build-0.1,prompt_ambiguity,state_local_rule,False,"Limited the scope to the four specified categories and missed Indiana county income tax. PolicyEngine includes it: 1.6% × $41,909.38 = $670.55." +us,scenario_015,local_income_tax,inkling,prompt_ambiguity,state_local_rule,False,"Considered only the four listed city taxes and left out Indiana county income tax, which PolicyEngine counts in local_income_tax. The 1.6% Adams County rate on $41,909.38 gives $670.55." +us,scenario_015,local_income_tax,kimi-k2.6,prompt_ambiguity,state_local_rule,False,"Took the enumerated NYC/Philadelphia/KC/St. Louis taxes as the full scope and never applied Indiana county income tax. PolicyEngine computes it at 1.6% on Indiana AGI of $41,909.38 = $670.55." +us,scenario_015,local_income_tax,kimi-k3,prompt_ambiguity,state_local_rule,False,"Expressly put Indiana county taxes outside the output's scope. PolicyEngine includes them in local_income_tax and applies Adams County's 1.6% rate to $41,909.38 for $670.55." +us,scenario_015,local_income_tax,minimax-m3,prompt_ambiguity,state_local_rule,False,"Assumed PolicyEngine's local-income-tax output covers only the four cities and left out Indiana county income tax. The engine includes that tax: 1.6% × $41,909.38 Indiana AGI = $670.55." +us,scenario_015,local_income_tax,muse-spark-1.3,prompt_ambiguity,state_local_rule,False,"Checked only for the four listed city taxes and missed Indiana county income tax. PolicyEngine computes it at Adams County's 1.6% on Indiana AGI of $41,909.38 = $670.55." +us,scenario_015,local_income_tax,muse-wonder,prompt_ambiguity,state_local_rule,False,"Limited the output to the listed city taxes and never applied Indiana county income tax. PolicyEngine includes it: 1.6% × $41,909.38 = $670.55." +us,scenario_015,local_income_tax,ox-alpha,prompt_ambiguity,state_local_rule,False,"Excluded Indiana county income tax from the output and treated the missing county as meaning no tax. PolicyEngine includes county tax in local_income_tax, defaults to Adams County, and computes 1.6% × $41,909.38 = $670.55." +us,scenario_015,local_income_tax,qwen-3.7-max,prompt_ambiguity,state_local_rule,False,"Read the listed jurisdictions as exhaustive and left out Indiana county income tax. PolicyEngine applies the Adams County 1.6% rate to Indiana AGI of $41,909.38, giving $670.55." +us,scenario_015,local_income_tax,qwen3.8-max,prompt_ambiguity,state_local_rule,False,"Checked only the four enumerated city taxes and missed Indiana county income tax, which PolicyEngine counts in local_income_tax. The tax is 1.6% × $41,909.38 = $670.55." us,scenario_015,payroll_tax,deepseek-v4.1-flash,llm_error,payroll_tax_base,False,"It subtracted the $2,080 health insurance premiums from wages as a pre-tax cafeteria-plan exclusion and applied 7.65% to $42,920. The FICA base here is the full $45,000 of gross wages, since the listed premiums are not a Section 125 salary reduction. The correct total is $2,790 + $652.50 = $3,442.50." us,scenario_015,payroll_tax,gemini-3.1-pro-preview,llm_error,payroll_tax_base,False,"It lowered FICA wages to $42,920 by treating the $2,080 health insurance premiums as a pre-tax payroll deduction. Employee Social Security and Medicare tax apply to the full $45,000 of gross wages, which gives $3,442.50 rather than $3,283." us,scenario_015,payroll_tax,gemini-3.5-flash,llm_error,payroll_tax_base,False,"It assumed the $2,080 employer-sponsored insurance premiums were pre-tax and cut FICA wages to $42,920. The 6.2% and 1.45% employee rates apply to the full $45,000 of gross wages, giving $2,790 + $652.50 = $3,442.50." @@ -1418,47 +1433,48 @@ us,scenario_016,ssi,glm-5.3,parse_contract_failure,missing_output,False,All wron us,scenario_016,state_income_tax_before_refundable_credits,glm-5.3,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. us,scenario_016,state_refundable_credits,glm-5.3,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. us,scenario_016,tanf,glm-5.3,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. -us,scenario_018,federal_income_tax_before_refundable_credits,claude-fable-5,llm_error,taxable_income_or_deductions,False,"The model got AGI, the $16,100 standard deduction and the 2026 brackets right, but also subtracted $1,625 of auto loan interest as an OBBBA qualified passenger vehicle loan interest deduction. Nothing in the facts establishes a new, US-assembled vehicle bought after 2024, so that deduction is $0. Without it, taxable income is $45,492.09 and tax is $5,211.05, not $5,016." -us,scenario_018,federal_income_tax_before_refundable_credits,claude-fable-5.1,llm_error,taxable_income_or_deductions,False,"The model subtracted a $6,760 qualified overtime premium deduction and a $1,625 auto loan interest deduction, cutting taxable income to $37,107. FLSA non-exempt status and a qualifying new-vehicle loan are not given, so both deductions are zero. Taxable income is $45,492.09 after only the $16,100 standard deduction." -us,scenario_018,federal_income_tax_before_refundable_credits,claude-haiku-4.5,llm_error,thresholds_rates,False,"The model used the 2024 standard deduction of $14,600 instead of 2026's $16,100. It also put the start of the 22% bracket at $46,225 instead of $50,400, which produced $5,716. It then submitted $4,903, a figure none of its own arithmetic supports." -us,scenario_018,federal_income_tax_before_refundable_credits,claude-haiku-5.5,llm_error,taxable_income_or_deductions,False,"The model subtracted health premiums from wages, although only the traditional 401(k) and IRA reduce AGI here. It then guessed taxable income at about $50,000 and tax at $4,700, which don't match each other. The correct taxable income is $45,492.09, giving $5,211.05." -us,scenario_018,federal_income_tax_before_refundable_credits,claude-opus-4.8,llm_error,other,False,"The model correctly computed $1,240 + 12% × $33,092 = $5,211. It then dropped that result for an unexplained 'adjustment with rounded brackets' and submitted $6,754." -us,scenario_018,federal_income_tax_before_refundable_credits,claude-opus-5,llm_error,other,False,"The model correctly set out $1,240 + $3,971 on taxable income of $45,492, which totals $5,211. It then reported $6,033, a figure that doesn't follow from its own bracket arithmetic." -us,scenario_018,federal_income_tax_before_refundable_credits,claude-opus-5.5,llm_error,taxable_income_or_deductions,False,"The model assumed the job is FLSA non-exempt and took a $6,760 overtime premium deduction. It also assumed the auto loan qualifies and deducted $1,625. Neither status is given, so both deductions are zero, and taxable income is $45,492.09 rather than $37,107." -us,scenario_018,federal_income_tax_before_refundable_credits,claude-sonnet-4.6,llm_error,thresholds_rates,False,"The model used the 2025 standard deduction of $15,000 and the 2025 10% bracket ceiling of $11,925 instead of the 2026 values of $16,100 and $12,400. It also subtracted a $200 Saver's Credit using an AGI ceiling far above the single-filer limit. At $61,592 of AGI a single filer gets no Saver's Credit." -us,scenario_018,federal_income_tax_before_refundable_credits,claude-sonnet-5,llm_error,credit_phaseout,False,"The model had the right taxable income of $45,492 but used a 10% bracket ceiling of $12,150 instead of $12,400. It then subtracted about $303 for a Saver's Credit while saying in the same reasoning that the credit phases out. At $61,592 of AGI the single-filer Saver's Credit is zero." -us,scenario_018,federal_income_tax_before_refundable_credits,deepseek-v4-flash-0731,llm_error,taxable_income_or_deductions,False,"The model counted $18,000 of premiums: the $9,000 'excluding Medicare Part B' premium and the $9,000 'other' premium describe the same cost. It also counted over-the-counter expenses, which are not deductible medical expenses. Together these pushed itemized deductions past an outdated $15,400 standard deduction. Correctly measured, itemized deductions fall below the $16,100 standard deduction, and the 10% bracket ends at $12,400, not $12,075." -us,scenario_018,federal_income_tax_before_refundable_credits,deepseek-v4-pro,llm_error,thresholds_rates,False,"The model assumed the TCJA expires in 2026, using a $7,700 standard deduction, a $4,950 personal exemption and a 15% bracket. OBBBA made the TCJA rate structure permanent, so 2026 has a $16,100 standard deduction, no personal exemption, and 10%/12% brackets. The model also subtracted $9,000 of health premiums from wages without basis." -us,scenario_018,federal_income_tax_before_refundable_credits,deepseek-v4-pro-0813,llm_error,thresholds_rates,False,"The model used a 2026 standard deduction of $15,650 and a 10% bracket ceiling of $12,450 instead of $16,100 and $12,400. That overstated taxable income at $45,942 versus $45,492.09." -us,scenario_018,federal_income_tax_before_refundable_credits,gemini-3-flash-preview,llm_error,thresholds_rates,False,"The model treated the TCJA as expired in 2026, using an $8,300 standard deduction, a $5,300 personal exemption and 15%/25% brackets. Under OBBBA, 2026 keeps the $16,100 standard deduction and the 10%/12% brackets, which give $5,211.05." -us,scenario_018,federal_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,thresholds_rates,False,"The model used the 2024 standard deduction of $14,600 and left out both the $289 IRA deduction and the $50 of interest, giving taxable income of $47,231. The $4,724 it reported doesn't even match any bracket calculation on that figure. The correct taxable income is $45,492.09, giving $5,211.05." -us,scenario_018,federal_income_tax_before_refundable_credits,gemini-3.1-pro-preview,llm_error,thresholds_rates,False,"The model applied projected pre-TCJA brackets and a combined standard deduction and personal exemption of $13,790. OBBBA kept the TCJA structure for 2026, so the right figures are a $16,100 standard deduction and the 10%/12% brackets." -us,scenario_018,federal_income_tax_before_refundable_credits,gemini-3.5-flash,llm_error,thresholds_rates,False,"The model assumed the TCJA sunset, using an $8,300 standard deduction, a $5,300 exemption and a 15% bracket. It also subtracted $9,000 of health premiums from wages. In fact AGI is $61,592.09, taxable income after the $16,100 standard deduction is $45,492.09, and the 10%/12% brackets apply." -us,scenario_018,federal_income_tax_before_refundable_credits,gemini-3.5-flash-lite,llm_error,thresholds_rates,False,"The model gave no bracket detail. Its $5,304 matches a taxable income of about $46,200, which implies a stale standard deduction of about $15,400 and 2025 bracket edges rather than the 2026 standard deduction of $16,100 and 10% ceiling of $12,400." -us,scenario_018,federal_income_tax_before_refundable_credits,gemini-3.6-flash,llm_error,thresholds_rates,False,"The model used a $15,700 standard deduction and a 10% bracket ceiling of $12,275 instead of the 2026 values of $16,100 and $12,400, so taxable income came out $400 too high." -us,scenario_018,federal_income_tax_before_refundable_credits,gemini-3.7-flash,llm_error,thresholds_rates,False,"The model assumed the TCJA expires and applied a standard deduction plus personal exemption with 10%/15% brackets, giving taxable income of $48,142. OBBBA keeps the $16,100 standard deduction and the 12% bracket for 2026, with no personal exemption." -us,scenario_018,federal_income_tax_before_refundable_credits,gemini-3.8-flash,llm_error,thresholds_rates,False,"The model used the 2025 standard deduction of $15,000 and the 2025 10% bracket ceiling of $11,925 instead of the 2026 values of $16,100 and $12,400." -us,scenario_018,federal_income_tax_before_refundable_credits,gemini-4-argon,llm_error,taxable_income_or_deductions,False,"The model subtracted a $6,760 qualified overtime deduction and a $1,625 auto loan interest deduction. FLSA non-exempt status and a qualifying new-vehicle loan are not among the facts, so both are zero. Taxable income is $45,492.09, not $37,107." -us,scenario_018,federal_income_tax_before_refundable_credits,glm-5.2,llm_error,thresholds_rates,False,"The model used an estimated 2026 standard deduction of $15,400 and a 10% bracket ceiling of $12,260 instead of OBBBA's $16,100 and the indexed $12,400." -us,scenario_018,federal_income_tax_before_refundable_credits,glm-5.3,llm_error,thresholds_rates,False,"The model used a $15,000 standard deduction and a 10% bracket ceiling of about $12,300 instead of the 2026 values of $16,100 and $12,400. That overstated taxable income at $46,592." -us,scenario_018,federal_income_tax_before_refundable_credits,gpt-5.4-mini,llm_error,household_unit_or_filing_status,False,"The model subtracted a nonrefundable Child Tax Credit 'for one qualifying child', but the household is a single adult with no dependents. The CTC is zero, and tax on $45,492.09 of taxable income is $5,211.05." -us,scenario_018,federal_income_tax_before_refundable_credits,gpt-5.4-nano,llm_error,other,False,"The model claimed there was no remaining federal liability without computing any. AGI of $61,592.09 less the $16,100 standard deduction leaves $45,492.09 of taxable income, which produces $5,211.05 of tax with no credits to offset it." -us,scenario_018,federal_income_tax_before_refundable_credits,gpt-5.6-sol,llm_error,taxable_income_or_deductions,False,"The model took a $6,760 qualified overtime deduction, based on 10 extra hours a week at a $13 premium. FLSA non-exempt status is not listed, so that deduction is zero, and taxable income is $45,492.09 rather than $38,732." -us,scenario_018,federal_income_tax_before_refundable_credits,gpt-5.6-terra,llm_error,thresholds_rates,False,"The model used the correct $16,100 standard deduction and $45,492 of taxable income. However, it applied the 2025 10% bracket ceiling of $11,925 instead of 2026's $12,400: $1,192.50 + 12% × $33,567 = $5,220.54." -us,scenario_018,federal_income_tax_before_refundable_credits,gpt-6-astra,llm_error,taxable_income_or_deductions,False,"The model subtracted an estimated $6,760 overtime premium deduction on the assumption that the worker is FLSA non-exempt. That status is not given, so the deduction is zero and taxable income is $45,492.09, not $38,732." -us,scenario_018,federal_income_tax_before_refundable_credits,gpt-6-sol,llm_error,taxable_income_or_deductions,False,"The model applied a $6,760 qualified overtime deduction that requires FLSA non-exempt status, which the facts don't establish. That understated taxable income at $38,732 instead of $45,492.09." -us,scenario_018,federal_income_tax_before_refundable_credits,grok-4.3,llm_error,other,False,"The model gave a rounded $5,200 guess without working through the brackets. It also described about $61k as taxable income when that figure is AGI. The exact result is $1,240 + 12% × $33,092.09 = $5,211.05." -us,scenario_018,federal_income_tax_before_refundable_credits,grok-4.5,llm_error,thresholds_rates,False,"The model assumed the TCJA sunset, applying a $5,300 personal exemption and a 15% bracket. It also itemized $18,500 of medical expenses by counting the same $9,000 premium twice and including over-the-counter costs. Correctly, the $16,100 standard deduction applies under the OBBBA 10%/12% brackets." -us,scenario_018,federal_income_tax_before_refundable_credits,grok-4.6,llm_error,thresholds_rates,False,"The model used a $15,400 standard deduction and a 10% bracket ceiling of $12,250 instead of the 2026 values of $16,100 and $12,400, giving taxable income of $46,192 instead of $45,492.09." -us,scenario_018,federal_income_tax_before_refundable_credits,grok-4.7,llm_error,thresholds_rates,False,"The model got the $16,100 standard deduction and $45,492 of taxable income right. It ended the 10% bracket at $12,200 instead of $12,400, which overstated tax by $4." -us,scenario_018,federal_income_tax_before_refundable_credits,grok-build-0.1,llm_error,thresholds_rates,False,"The model used a 2026 standard deduction of $15,375 instead of $16,100, overstating taxable income at $46,217 instead of $45,492.09." -us,scenario_018,federal_income_tax_before_refundable_credits,inkling,llm_error,taxable_income_or_deductions,False,"The model itemized about $15,381 of medical expenses by counting both $9,000 premium fields, which are the same cost, and including over-the-counter expenses. That pushed itemized deductions above $16,100. Counted correctly, the medical deduction is far smaller and the $16,100 standard deduction applies, giving taxable income of $45,492.09." -us,scenario_018,federal_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"The model returned no value and no explanation for federal_income_tax_before_refundable_credits, so there was no answer to score." -us,scenario_018,federal_income_tax_before_refundable_credits,minimax-m3,llm_error,other,False,"The model submitted $0 with no reasoning, which implies no positive liability. AGI of $61,592.09 less the $16,100 standard deduction leaves $45,492.09 of taxable income and $5,211.05 of tax." -us,scenario_018,federal_income_tax_before_refundable_credits,muse-spark-1.3,llm_error,taxable_income_or_deductions,False,"The model subtracted a $6,760 overtime premium deduction, which needs FLSA non-exempt status that isn't given. It also used the 2025 standard deduction of $15,750 and 10% bracket ceiling of $11,925 instead of 2026's $16,100 and $12,400." -us,scenario_018,federal_income_tax_before_refundable_credits,muse-wonder,llm_error,taxable_income_or_deductions,False,"The model deducted a $6,760 overtime premium and $1,625 of auto loan interest. Neither FLSA non-exempt status nor a qualifying new-vehicle loan is given, so both deductions are zero and taxable income is $45,492.09, not $37,107." -us,scenario_018,federal_income_tax_before_refundable_credits,qwen-3.7-max,llm_error,thresholds_rates,False,"The model left out the $289 traditional IRA deduction, giving AGI of $61,881. It also used a $15,750 standard deduction and a 10% bracket ceiling of $12,550 instead of the 2026 values of $16,100 and $12,400." -us,scenario_018,federal_income_tax_before_refundable_credits,qwen3.8-max,llm_error,credit_phaseout,False,"The model cut taxable income to $32,942 by subtracting about $12,550 beyond the standard deduction for retirement contributions already excluded from AGI. It then applied a $303 Saver's Credit even though $61,592 of AGI is above the single-filer ceiling of about $40,000 for 2026, so the credit is zero." +us,scenario_018,federal_income_tax_before_refundable_credits,claude-fable-5,llm_error,taxable_income_or_deductions,False,"AGI, the $16,100 standard deduction and the brackets were all right, but it also subtracted a $1,625 car-loan interest deduction. That deduction requires a new, U.S.-assembled vehicle bought with a loan taken out after 2024, and none of those facts are given. Dropping it gives taxable income of $45,492 and tax of $5,211.05." +us,scenario_018,federal_income_tax_before_refundable_credits,claude-fable-5.1,llm_error,taxable_income_or_deductions,False,"It made up a $6,760 overtime deduction (10 hrs × $13 × 52) and took a $1,625 car-loan interest deduction. No overtime premium was listed, and the engine's overtime deduction counts only a listed FLSA overtime premium. The vehicle also isn't shown to qualify, so both deductions are $0 and taxable income is $45,492.09, not $37,107." +us,scenario_018,federal_income_tax_before_refundable_credits,claude-haiku-4.5,llm_error,thresholds_rates,False,"It used the 2024 standard deduction of $14,600 instead of the 2026 amount of $16,100. It then applied an invented bracket setup (12% on the first $46,225 with no 10% bracket) to get $5,716, and finally submitted an unrelated $4,903." +us,scenario_018,federal_income_tax_before_refundable_credits,claude-haiku-5.5,llm_error,taxable_income_or_deductions,False,"It subtracted health premiums from wages, but they are not a listed pre-tax payroll deduction; the only above-the-line items are the 401(k) and IRA contributions. It then gave a rounded $4,700 guess instead of applying 10%/12% to taxable income of $45,492.09." +us,scenario_018,federal_income_tax_before_refundable_credits,claude-opus-4.8,llm_error,other,False,"Its own steps correctly reached taxable income of $45,492 and tax of $1,240 + $3,971 = $5,211. It then dropped that result for an unexplained 'rounded bracket' adjustment and submitted $6,754." +us,scenario_018,federal_income_tax_before_refundable_credits,claude-opus-5,llm_error,other,False,"It correctly found taxable income of $45,492 and the bracket pieces $1,240 + $3,971. It added them up wrong, submitting $6,033 instead of $5,211." +us,scenario_018,federal_income_tax_before_refundable_credits,claude-opus-5.5,llm_error,taxable_income_or_deductions,False,"It assumed the job is FLSA non-exempt and took a $6,760 overtime deduction, and also took a $1,625 car-loan interest deduction. No overtime premium is listed (the engine's overtime deduction counts only a listed FLSA overtime premium), and the vehicle isn't shown to qualify, so both are $0 and taxable income is $45,492.09." +us,scenario_018,federal_income_tax_before_refundable_credits,claude-sonnet-4.6,llm_error,thresholds_rates,False,"It used the 2025 pre-OBBBA standard deduction of $15,000 and the 2025 10% bracket edge of $11,925, instead of the 2026 values of $16,100 and $12,400. It also took a $200 Saver's Credit, but single filers lose that credit above $40,250 of AGI in 2026, and this filer's AGI is $61,592." +us,scenario_018,federal_income_tax_before_refundable_credits,claude-sonnet-5,llm_error,thresholds_rates,False,"It used $12,150 for the top of the 10% bracket instead of $12,400 and got $5,216. It then subtracted about $303 for no stated reason, even though it had just said the Saver's Credit was phased out at this income." +us,scenario_018,federal_income_tax_before_refundable_credits,deepseek-v4-flash-0731,llm_error,taxable_income_or_deductions,False,"It itemized after counting the $9,000 premium twice ($18,000 total) and including $1,500 of over-the-counter costs, which are not deductible medical expenses. The correct figure is ($9,000 + $500 − 7.5% of AGI) plus Arizona tax, about $6,000, well below the $16,100 standard deduction. It also used a $15,400 standard deduction and a $12,075 10% bracket edge." +us,scenario_018,federal_income_tax_before_refundable_credits,deepseek-v4-pro,llm_error,thresholds_rates,False,"It assumed the TCJA expired, using a $7,700 standard deduction, a $4,950 personal exemption and a 15% bracket. The OBBBA made the TCJA structure permanent: a $16,100 standard deduction, no exemption, and 10%/12% brackets. It also took the $9,000 premium out of wages, which isn't a listed pre-tax deduction." +us,scenario_018,federal_income_tax_before_refundable_credits,deepseek-v4-pro-0813,llm_error,thresholds_rates,False,"It used a $15,650 standard deduction instead of the 2026 OBBBA amount of $16,100, and $12,450 instead of $12,400 for the 10% bracket edge. That overstated taxable income by $450 and gave $5,264.04." +us,scenario_018,federal_income_tax_before_refundable_credits,gemini-3-flash-preview,llm_error,thresholds_rates,False,"It applied a TCJA expiry ($8,300 standard deduction, $5,300 personal exemption, 15%/25% brackets) that the OBBBA cancelled. The 2026 rules are a $16,100 standard deduction, no exemption, and 10%/12% brackets, giving taxable income of $45,492.09." +us,scenario_018,federal_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,thresholds_rates,False,"It used the 2024 standard deduction of $14,600 instead of $16,100 and left out both the $289 IRA deduction and the $50 of interest, reaching taxable income of $47,231. Even on that figure, $4,724 is too low for 10%/12% brackets." +us,scenario_018,federal_income_tax_before_refundable_credits,gemini-3.1-pro-preview,llm_error,thresholds_rates,False,"It used projected TCJA-expiry brackets and a combined standard deduction plus personal exemption of $13,790. In 2026 the OBBBA rules apply: a $16,100 standard deduction, no exemption, and 10% up to $12,400 with 12% above." +us,scenario_018,federal_income_tax_before_refundable_credits,gemini-3.5-flash,llm_error,thresholds_rates,False,"It assumed the TCJA expired ($8,300 standard deduction plus a $5,300 exemption, 15% bracket) instead of the OBBBA $16,100 standard deduction with 10%/12% brackets. It also took the $9,000 health premium out of wages, though the premium isn't a listed pre-tax deduction." +us,scenario_018,federal_income_tax_before_refundable_credits,gemini-3.5-flash-lite,llm_error,thresholds_rates,False,"It gave no working. Its $5,304 is about $93 above the correct $5,211.05, which fits a standard deduction below $16,100 or 2025 bracket edges applied to AGI of $61,592." +us,scenario_018,federal_income_tax_before_refundable_credits,gemini-3.6-flash,llm_error,thresholds_rates,False,"It used a $15,700 standard deduction instead of the 2026 OBBBA amount of $16,100, and $12,275 instead of $12,400 for the 10% bracket edge. That overstated taxable income at $45,892." +us,scenario_018,federal_income_tax_before_refundable_credits,gemini-3.7-flash,llm_error,thresholds_rates,False,"It applied a TCJA expiry (standard deduction plus personal exemption, 10%/15% brackets) that the OBBBA cancelled. The 2026 rules are a $16,100 standard deduction and 10%/12% brackets, giving taxable income of $45,492.09 and tax of $5,211.05." +us,scenario_018,federal_income_tax_before_refundable_credits,gemini-3.8-flash,llm_error,thresholds_rates,False,"It used the 2025 pre-OBBBA standard deduction of $15,000 and the 2025 10% bracket edge of $11,925, instead of the 2026 values of $16,100 and $12,400." +us,scenario_018,federal_income_tax_before_refundable_credits,gemini-4-argon,llm_error,taxable_income_or_deductions,False,"It subtracted a $6,760 overtime deduction and a $1,625 car-loan interest deduction. No overtime premium is listed (the engine's overtime deduction counts only a listed FLSA overtime premium), and the vehicle isn't shown to qualify, so both are $0 and taxable income is $45,492.09." +us,scenario_018,federal_income_tax_before_refundable_credits,glm-5.2,llm_error,thresholds_rates,False,"It used a $15,400 standard deduction instead of the 2026 OBBBA amount of $16,100, and $12,260 instead of $12,400 for the 10% bracket edge. That overstated taxable income at $46,192." +us,scenario_018,federal_income_tax_before_refundable_credits,glm-5.3,llm_error,thresholds_rates,False,"It used the 2025 pre-OBBBA standard deduction of $15,000 instead of $16,100, so taxable income came out $1,100 too high at $46,592." +us,scenario_018,federal_income_tax_before_refundable_credits,gpt-5.4-mini,llm_error,household_unit_or_filing_status,False,"It subtracted a nonrefundable child tax credit for a child who doesn't exist. The household is one single adult with no dependents, so no credits apply and the tax is $5,211.05." +us,scenario_018,federal_income_tax_before_refundable_credits,gpt-5.4-nano,llm_error,other,False,"It assumed there was no tax liability, but AGI of $61,592 minus the $16,100 standard deduction leaves $45,492.09 of taxable income. With no credits available, that produces $5,211.05 of tax." +us,scenario_018,federal_income_tax_before_refundable_credits,gpt-5.6-sol,llm_error,taxable_income_or_deductions,False,"It subtracted a $6,760 overtime deduction based only on 50 usual weekly hours. No overtime premium is listed, and the engine's overtime deduction counts only a listed FLSA overtime premium, so the deduction is $0 and taxable income is $45,492.09, not $38,732." +us,scenario_018,federal_income_tax_before_refundable_credits,gpt-5.6-terra,llm_error,thresholds_rates,False,"Taxable income of $45,492 was correct, but it used the 2025 10% bracket edge of $11,925 instead of the 2026 edge of $12,400. Taxing those extra $475 at 12% instead of 10% adds $9.50, giving $5,220.54." +us,scenario_018,federal_income_tax_before_refundable_credits,gpt-6-astra,llm_error,taxable_income_or_deductions,False,"It took an 'estimated' $6,760 overtime deduction (10 hrs × $13 × 52). No overtime premium is listed, and the engine's overtime deduction counts only a listed FLSA overtime premium, so the deduction is $0 and taxable income is $45,492.09." +us,scenario_018,federal_income_tax_before_refundable_credits,gpt-6-sol,llm_error,taxable_income_or_deductions,False,"It subtracted a $6,760 overtime deduction that the facts don't support; no overtime premium is listed, and the engine's overtime deduction counts only a listed FLSA overtime premium. With that removed, taxable income is $45,492.09 and tax is $5,211.05." +us,scenario_018,federal_income_tax_before_refundable_credits,gpt-6.1-terra,llm_error,taxable_income_or_deductions,False,"It took a $6,760 overtime deduction, but no overtime premium is listed and the engine's overtime deduction counts only a listed FLSA overtime premium. The deduction is $0, so taxable income is $45,492.09, not $38,732." +us,scenario_018,federal_income_tax_before_refundable_credits,grok-4.3,llm_error,other,False,"It mixed up AGI (about $61k) with taxable income and gave a rounded $5,200 guess. It never applied 10% up to $12,400 and 12% above to the actual taxable income of $45,492.09." +us,scenario_018,federal_income_tax_before_refundable_credits,grok-4.5,llm_error,thresholds_rates,False,"It applied a TCJA expiry ($5,300 personal exemption, 10%/15% brackets) that the OBBBA cancelled. It also itemized after counting the $9,000 premium twice. Deductible medical costs are only ($9,000 + $500) minus 7.5% of AGI, so the $16,100 standard deduction is larger and should have been used." +us,scenario_018,federal_income_tax_before_refundable_credits,grok-4.6,llm_error,thresholds_rates,False,"It used a $15,400 standard deduction instead of the 2026 OBBBA amount of $16,100, and $12,250 instead of $12,400 for the 10% bracket edge. That overstated taxable income at $46,192." +us,scenario_018,federal_income_tax_before_refundable_credits,grok-4.7,llm_error,thresholds_rates,False,"The $16,100 standard deduction and $45,492 taxable income were correct, but it put the top of the 10% bracket at $12,200 instead of $12,400. Taxing those $200 at 12% adds $4, giving $5,215.04." +us,scenario_018,federal_income_tax_before_refundable_credits,grok-build-0.1,llm_error,thresholds_rates,False,"It used a $15,375 standard deduction instead of the 2026 OBBBA amount of $16,100, so taxable income came out $725 too high at $46,217." +us,scenario_018,federal_income_tax_before_refundable_credits,inkling,llm_error,taxable_income_or_deductions,False,"It itemized a medical deduction of about $15,381, which requires counting the $9,000 premium twice and including over-the-counter costs. Allowable medical costs are $9,500 minus 7.5% of AGI, about $4,881. Even with state tax added, that is far below the $16,100 standard deduction, which should have been used." +us,scenario_018,federal_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"It returned no value or explanation for federal_income_tax_before_refundable_credits, so there was no answer to score against the $5,211.05 reference." +us,scenario_018,federal_income_tax_before_refundable_credits,minimax-m3,llm_error,other,False,"It submitted $0 with no working. A single filer with $61,592 of AGI and no credits has $45,492.09 of taxable income after the $16,100 standard deduction, which means $5,211.05 of tax." +us,scenario_018,federal_income_tax_before_refundable_credits,muse-spark-1.3,llm_error,taxable_income_or_deductions,False,"It took a $6,760 overtime deduction that isn't supported, since no overtime premium is listed and the engine's overtime deduction counts only a listed FLSA overtime premium. It also used a $15,750 standard deduction and the 2025 $11,925 bracket edge instead of the 2026 values of $16,100 and $12,400." +us,scenario_018,federal_income_tax_before_refundable_credits,muse-wonder,llm_error,taxable_income_or_deductions,False,"It subtracted a $6,760 overtime deduction and a $1,625 car-loan interest deduction. No overtime premium is listed, and nothing shows a new, U.S.-assembled vehicle financed after 2024, so both are $0 and taxable income is $45,492.09." +us,scenario_018,federal_income_tax_before_refundable_credits,qwen-3.7-max,llm_error,taxable_income_or_deductions,False,"It left out the $289 traditional IRA deduction (getting AGI of $61,881) and used a $15,750 standard deduction instead of the 2026 amount of $16,100. It also put the 10% bracket edge at $12,550 instead of $12,400." +us,scenario_018,federal_income_tax_before_refundable_credits,qwen3.8-max,llm_error,credit_phaseout,False,"Its taxable income of $32,942 is about $12,550 too low, because it subtracted deductions beyond the $16,100 standard deduction that the facts don't support. It also subtracted a $303 Saver's Credit, but AGI of $61,592 is above the 2026 single-filer limit of $40,250, so the credit is $0." us,scenario_018,federal_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. us,scenario_018,payroll_tax,claude-sonnet-5,llm_error,other,False,"The model correctly computed $4,216.31 of Social Security tax and $986.07 of Medicare tax, which sum exactly to $5,202.38, then invented a $49.41 “rounding adjustment.” No such adjustment applies." us,scenario_018,payroll_tax,deepseek-v4-pro,llm_error,payroll_tax_base,False,"The model improperly subtracted the listed $9,000 health-insurance premiums from FICA wages as though they were documented pre-tax employer-plan salary reductions. Applying 7.65% to the full $68,005 wage base yields $5,202.38." @@ -1506,56 +1522,57 @@ us,scenario_018,state_income_tax_before_refundable_credits,muse-spark-1.3,llm_er us,scenario_018,state_income_tax_before_refundable_credits,qwen-3.7-max,llm_error,taxable_income_or_deductions,False,"It wrongly treated the $68,005 gross wages as already net of the $6,174 traditional 401(k) contribution. It also dropped the $289 IRA deduction, so AGI came out at $68,055 instead of $61,592. On top of that it used a $14,600 deduction instead of $16,100." us,scenario_018,state_income_tax_before_refundable_credits,qwen3.8-max,llm_error,thresholds_rates,False,"Its taxable income of $45,486 is close to correct, even though it used a $14,508 deduction and a lower implied AGI. It then applied an invented 'rate structure' of about 1.83%, giving $832. Arizona's flat 2.5% rate gives about $1,137." us,scenario_018,state_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. -us,scenario_020,federal_income_tax_before_refundable_credits,claude-fable-5,prompt_ambiguity,other,False,"It counted only the $13,834 of real estate tax as SALT and took the $16,100 standard deduction. It missed the general sales tax deduction (IRS optional table, about $3,256) that a Texas itemizer claims instead of income tax, which brings itemized deductions to $17,090.34. Its taxable income was $284,050 instead of $283,059.84." -us,scenario_020,federal_income_tax_before_refundable_credits,claude-fable-5.1,prompt_ambiguity,other,False,"It counted SALT as just the $13,834 of real estate tax, so it took the standard deduction plus the $196 non-itemizer charitable deduction. Adding the optional-table general sales tax deduction raises SALT to $17,090.34, so itemizing wins and the $196 gift falls under the 0.5%-of-AGI floor. Taxable income is $283,059.84, not $283,854." -us,scenario_020,federal_income_tax_before_refundable_credits,claude-haiku-4.5,prompt_ambiguity,other,False,"It subtracted the $138,375 of unreimbursed employee business expenses above the line, but these are suspended miscellaneous itemized deductions and do not reduce AGI. It also used a $15,000 standard deduction instead of itemizing $17,090 of SALT. It then dropped its own $27,268 figure and submitted an unsupported $66,661." -us,scenario_020,federal_income_tax_before_refundable_credits,claude-haiku-5.5,prompt_ambiguity,other,False,"It never did the calculation and submitted 0, even though it noted the liability would be high. The correct path is AGI of $300,150.19 after alimony, itemized SALT of $17,090.34, taxable income of $283,059.84, and $67,834.07 of tax plus $222.64 NIIT." -us,scenario_020,federal_income_tax_before_refundable_credits,claude-opus-4.7,prompt_ambiguity,other,False,"It added the $42,857 FLSA overtime premium on top of the $300,000 gross wages, although that premium is already part of gross wages. It applied a $10,000 SALT cap instead of the 2026 cap of $40,400, missed the sales tax deduction, and left out NIIT. It then submitted $70,813, which does not match its own $82,743 result." -us,scenario_020,federal_income_tax_before_refundable_credits,claude-opus-4.8,prompt_ambiguity,other,False,"It disallowed the $5,709 alimony deduction that PolicyEngine takes above the line. It invented $23,855 of mortgage interest from the loan balance, although no interest amount was listed, and capped SALT at $10,000 instead of $40,400. It then submitted $71,866, which does not match its own roughly $64,291 figure." -us,scenario_020,federal_income_tax_before_refundable_credits,claude-opus-5,prompt_ambiguity,other,False,"It guessed itemized deductions of $30,000–$40,000 without support; the correct itemized total is $17,090.34 of SALT, including the optional-table sales tax. It then submitted $72,700, which does not follow from its own estimate of about $63,000–$64,000." -us,scenario_020,federal_income_tax_before_refundable_credits,claude-opus-5.5,prompt_ambiguity,other,False,"It treated SALT as only the $13,834 of property tax and chose the standard deduction plus the $196 non-itemizer charitable deduction. It missed the Texas general sales tax deduction from the IRS optional table, which brings SALT to $17,090.34 so itemizing wins. Taxable income is $283,059.84, not $283,854." -us,scenario_020,federal_income_tax_before_refundable_credits,claude-sonnet-4.6,prompt_ambiguity,other,False,"It disallowed the alimony deduction that PolicyEngine allows above the line, capped SALT at $10,000 instead of $40,400, and missed the sales tax deduction. It used its own projected $15,400 standard deduction and brackets instead of the 2026 values. It also left out the $222.64 NIIT, which is part of this output." -us,scenario_020,federal_income_tax_before_refundable_credits,claude-sonnet-5,prompt_ambiguity,other,False,"It used 2025 brackets, a $15,000 standard deduction and a $10,000 SALT cap instead of the 2026 values, and missed the sales tax deduction. It added $900 of Additional Medicare Tax, which is a payroll tax and not part of this output. It then inflated its own $70,467 to an arbitrary $76,500." -us,scenario_020,federal_income_tax_before_refundable_credits,claude-sonnet-5.5,prompt_ambiguity,other,False,"It treated the $5,709 alimony expense as non-deductible, but PolicyEngine deducts it above the line, giving AGI of $300,150.19. It also counted only the property tax as SALT and missed the optional-table sales tax deduction, so it took the standard deduction instead of itemizing $17,090.34. Its taxable income was $289,759 instead of $283,059.84." -us,scenario_020,federal_income_tax_before_refundable_credits,deepseek-v4-flash-0731,prompt_ambiguity,other,False,"It assumed TCJA expired. It deducted $132,258 of unreimbursed employee expenses as miscellaneous itemized deductions and used personal exemptions and pre-TCJA brackets. OBBBA made the suspension of miscellaneous deductions and the current rate structure permanent for 2026." -us,scenario_020,federal_income_tax_before_refundable_credits,deepseek-v4-pro,prompt_ambiguity,other,False,"It applied pre-TCJA rules: deductible unreimbursed employee expenses above a 2% floor, a personal exemption and the old 15%/25%/28% brackets. All of these are permanently replaced for 2026. It also subtracted the $8,389 of ESI premiums from the stated gross wages." -us,scenario_020,federal_income_tax_before_refundable_credits,deepseek-v4-pro-0813,prompt_ambiguity,other,False,"It took a $25,000 overtime deduction, but a single filer's cap is $12,500 and it phases out at $100 per $1,000 of MAGI over $150,000, so it is zero at about $300,000 of MAGI. It also disallowed the alimony deduction, took the standard deduction instead of itemizing $17,090 of SALT, and left out NIIT." -us,scenario_020,federal_income_tax_before_refundable_credits,deepseek-v4.1-flash,prompt_ambiguity,other,False,"It used pre-TCJA sunset rules: misc employee expenses above a 2% floor, a $5,450 personal exemption and 15%/25%/28% brackets. OBBBA keeps those deductions suspended and the current brackets in place for 2026. It also left out the alimony deduction and NIIT." -us,scenario_020,federal_income_tax_before_refundable_credits,gemini-3-flash-preview,prompt_ambiguity,other,False,"It assumed TCJA sunset and computed AMT on top of regular tax built on deductible employee expenses and a personal exemption, none of which exist in 2026. It also removed the $8,389 of ESI premiums from gross wages and skipped the alimony deduction. Under 2026 law, the $17,090 SALT itemization gives regular tax of $67,834, with no AMT." -us,scenario_020,federal_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,prompt_ambiguity,other,False,"It used AGI of $305,859, leaving out the $5,709 alimony deduction. It capped SALT at $10,000 instead of $40,400 and missed the optional-table sales tax, so it took the standard deduction instead of itemizing $17,090.34." -us,scenario_020,federal_income_tax_before_refundable_credits,gemini-3.1-pro-preview,prompt_ambiguity,other,False,"It assumed TCJA individual provisions expire in 2026, allowed the unreimbursed employee expenses as a 2%-floor miscellaneous deduction and then applied AMT. OBBBA made the suspension permanent, so the correct calculation is regular tax on $283,059.84 of taxable income after itemizing $17,090 of SALT." -us,scenario_020,federal_income_tax_before_refundable_credits,gemini-3.5-flash,prompt_ambiguity,other,False,"It subtracted the $8,389 of ESI premiums from gross wages and itemized $146,570, including suspended miscellaneous employee expenses, then used AMT to limit the result. The correct itemized deductions are only $17,090.34 of SALT on AGI of $300,150.19." -us,scenario_020,federal_income_tax_before_refundable_credits,gemini-3.5-flash-lite,prompt_ambiguity,other,False,"It submitted $50,568 without a calculation. The correct path is taxable income of $283,059.84 taxed through the 2026 35% bracket ($67,834.07) plus $222.64 NIIT. Its figure is about $17,500 too low, which fits applying lower brackets or rates." -us,scenario_020,federal_income_tax_before_refundable_credits,gemini-3.6-flash,prompt_ambiguity,other,False,"It applied pre-TCJA rules: uncapped real estate tax, unreimbursed employee expenses above a 2% floor and personal exemptions. OBBBA permanently suspends those deductions and exemptions for 2026. It also subtracted the ESI premiums from gross wages." -us,scenario_020,federal_income_tax_before_refundable_credits,gemini-3.7-flash,prompt_ambiguity,other,False,"It assumed TCJA sunset and itemized the $138,375 of unreimbursed employee expenses above a 2% floor, plus a personal exemption. Neither is allowed in 2026. It also removed the $8,389 of ESI premiums from the stated gross wages." -us,scenario_020,federal_income_tax_before_refundable_credits,gemini-3.8-flash,prompt_ambiguity,other,False,"It used 2025 brackets and a $15,000 standard deduction instead of the 2026 values. It left out the alimony deduction, missed the sales tax deduction that makes itemizing $17,090.34 better, and omitted the $222.64 NIIT." -us,scenario_020,federal_income_tax_before_refundable_credits,gemini-4-argon,prompt_ambiguity,other,False,"It computed tax on AGI of $305,859, leaving out the $5,708.82 alimony deduction, and took the $16,100 standard deduction. It missed the optional-table general sales tax deduction, which brings SALT to $17,090.34 so itemizing wins. Its taxable income was $289,759 instead of $283,059.84." -us,scenario_020,federal_income_tax_before_refundable_credits,glm-5.2,prompt_ambiguity,other,False,"It assumed TCJA expires in 2026, deducted $132,372 of unreimbursed employee expenses as miscellaneous itemized deductions and added a personal exemption under pre-TCJA brackets. OBBBA keeps those suspended. It also left out NIIT." -us,scenario_020,federal_income_tax_before_refundable_credits,glm-5.3,prompt_ambiguity,other,False,"It treated alimony paid as non-deductible, but PolicyEngine deducts it above the line, giving AGI of $300,150.19. It counted only $13,834 of property tax as SALT and missed the optional-table sales tax, so it took the standard deduction instead of itemizing $17,090.34. Its taxable income was $289,759 instead of $283,059.84." -us,scenario_020,federal_income_tax_before_refundable_credits,gpt-5.4-mini,prompt_ambiguity,other,False,"It counted unlisted mortgage interest and the suspended $138,375 of unreimbursed employee expenses as deductions and wiped out the whole liability. The only valid itemized deductions are $17,090.34 of SALT, which leaves $283,059.84 of taxable income." -us,scenario_020,federal_income_tax_before_refundable_credits,gpt-5.4-nano,prompt_ambiguity,other,False,"Its $31,472 figure only works if the $138,375 of unreimbursed employee expenses were deducted under pre-TCJA rules. Those deductions are suspended in 2026, and the correct itemization is $17,090.34 of SALT." -us,scenario_020,federal_income_tax_before_refundable_credits,gpt-5.5,prompt_ambiguity,other,False,"It took the $16,100 standard deduction because it missed the general sales tax deduction that Texas itemizers claim from the IRS optional table. That deduction raises SALT to $17,090.34 so itemizing wins. Its taxable income was $284,050 instead of $283,059.84." -us,scenario_020,federal_income_tax_before_refundable_credits,gpt-5.6-luna,prompt_ambiguity,other,False,"It subtracted the $8,389 of ESI premiums from the stated $300,000 gross wages, which are already the full wage amount. It took the standard deduction instead of itemizing $17,090.34 of SALT, including the optional-table sales tax. It also left out the $222.64 NIIT." -us,scenario_020,federal_income_tax_before_refundable_credits,gpt-5.6-sol,prompt_ambiguity,other,False,"It took the standard deduction plus the $196 non-itemizer charitable deduction, missing the optional-table sales tax that brings itemized SALT to $17,090.34. It also left out the $222.64 net investment income tax, which this output includes." -us,scenario_020,federal_income_tax_before_refundable_credits,gpt-5.6-terra,prompt_ambiguity,other,False,"It computed taxable income of $289,759 from AGI of $305,859, leaving out the $5,708.82 alimony deduction and taking the standard deduction instead of itemizing $17,090.34 of SALT. It also left out the $222.64 NIIT." -us,scenario_020,federal_income_tax_before_refundable_credits,gpt-6-astra,prompt_ambiguity,other,False,"It took the $16,100 standard deduction plus the $196 non-itemizer charitable deduction, missing the IRS optional-table sales tax deduction that makes itemizing $17,090.34 better. It also left out the $222.64 NIIT, which belongs in this output." -us,scenario_020,federal_income_tax_before_refundable_credits,gpt-6-luna,prompt_ambiguity,other,False,"It taxed $289,759 of taxable income, which leaves out the $5,708.82 above-the-line alimony deduction. It also used the standard deduction instead of itemizing $17,090.34 of SALT, which includes the optional-table sales tax." -us,scenario_020,federal_income_tax_before_refundable_credits,gpt-6-sol,prompt_ambiguity,other,False,"It started from $305,859 of gross income with no alimony deduction and took the $16,100 standard deduction, giving taxable income of $289,759. It missed the $5,708.82 alimony deduction and the optional-table sales tax that brings itemized SALT to $17,090.34. Correct taxable income is $283,059.84." -us,scenario_020,federal_income_tax_before_refundable_credits,gpt-6.1-sol,prompt_ambiguity,other,False,"It took the standard deduction plus the $196 non-itemizer charitable deduction, giving taxable income of $283,854. It missed the Texas general sales tax deduction that makes itemizing $17,090.34 better. It also left out the $222.64 NIIT." -us,scenario_020,federal_income_tax_before_refundable_credits,grok-4.3,prompt_ambiguity,other,False,"It rounded to an unsupported $65,000 and did no deduction or bracket work. The correct calculation is $67,834.07 of tax on $283,059.84 of taxable income after itemizing $17,090.34 of SALT, plus $222.64 NIIT." -us,scenario_020,federal_income_tax_before_refundable_credits,grok-4.5,prompt_ambiguity,other,False,"It applied pre-TCJA rules for 2026: $132,372 of miscellaneous employee expenses above the 2% floor, a personal exemption and inflated old brackets. OBBBA permanently suspends those items, so the correct itemized deductions are only $17,090.34 of SALT." -us,scenario_020,federal_income_tax_before_refundable_credits,grok-4.6,prompt_ambiguity,other,False,"It assumed TCJA sunset with deductible employee expenses and uncapped SALT, then fell back to AMT. Under 2026 law those expenses stay suspended and there is no AMT. It also left out the alimony deduction, so it started from $305,859 instead of $300,150.19." -us,scenario_020,federal_income_tax_before_refundable_credits,grok-4.7,prompt_ambiguity,other,False,"It took the $16,100 standard deduction, giving taxable income of $284,050. It missed the optional-table general sales tax deduction that raises SALT to $17,090.34 and makes itemizing better. It also left out the $222.64 NIIT." -us,scenario_020,federal_income_tax_before_refundable_credits,grok-build-0.1,prompt_ambiguity,other,False,"It used pre-TCJA brackets and itemized the unreimbursed employee expenses above a 2% floor, which are suspended in 2026. It also removed the $8,389 of ESI premiums from gross wages and skipped the alimony deduction and NIIT." -us,scenario_020,federal_income_tax_before_refundable_credits,inkling,prompt_ambiguity,other,False,"It subtracted the $8,389 of ESI premiums from gross wages, left out the $5,709 alimony deduction and treated the $196 gift as an above-the-line deduction. It took the standard deduction instead of itemizing $17,090.34 of SALT including optional-table sales tax, under which the gift falls below the 0.5%-of-AGI floor." -us,scenario_020,federal_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"It gave no value or explanation for federal_income_tax_before_refundable_credits, so there was no answer to score." -us,scenario_020,federal_income_tax_before_refundable_credits,kimi-k3,prompt_ambiguity,other,False,"It compared only the $13,834 of property tax with the $16,100 standard deduction and added the $196 non-itemizer charitable deduction. It missed the IRS optional-table general sales tax that Texas itemizers deduct, which brings SALT to $17,090.34. Taxable income is $283,059.84, not $283,854." -us,scenario_020,federal_income_tax_before_refundable_credits,minimax-m3,prompt_ambiguity,other,False,"It submitted 0 with no reasoning. The correct calculation is AGI of $300,150.19, itemized SALT of $17,090.34, taxable income of $283,059.84, and $67,834.07 of tax plus $222.64 NIIT; zero means it never computed the tax." -us,scenario_020,federal_income_tax_before_refundable_credits,muse-spark-1.3,prompt_ambiguity,other,False,"It started from AGI of $297,470 by removing the ESI premiums from gross wages and treated alimony as non-deductible. It also took the standard deduction instead of itemizing $17,090.34 of SALT including optional-table sales tax, and left out the $222.64 NIIT." -us,scenario_020,federal_income_tax_before_refundable_credits,muse-wonder,prompt_ambiguity,other,False,"It subtracted the $8,389 of ESI premiums from the stated gross wages and left out the $5,709 alimony deduction. It used the standard deduction plus the non-itemizer charitable deduction instead of itemizing $17,090.34 of SALT, and it left out NIIT." -us,scenario_020,federal_income_tax_before_refundable_credits,ox-alpha,prompt_ambiguity,other,False,"It treated alimony as non-deductible, but PolicyEngine deducts $5,708.82 above the line. It put SALT at only $13,834, missing the optional-table sales tax that brings it to $17,090.34 so itemizing wins. It also left out the $222.64 NIIT." -us,scenario_020,federal_income_tax_before_refundable_credits,qwen-3.7-max,prompt_ambiguity,other,False,"It added the $42,857 overtime premium on top of the $300,000 gross wages, which already include it. It capped SALT at $10,000 instead of $40,400 and used off-year brackets. It then submitted $68,513.50, which does not match its own $85,241.65 result." -us,scenario_020,federal_income_tax_before_refundable_credits,qwen3.8-max,prompt_ambiguity,other,False,"It used married-filing-jointly brackets for a single filer, took a QBI deduction with no business income and subtracted a child tax credit with no children. None of these apply to this childless single wage earner." +us,scenario_020,federal_income_tax_before_refundable_credits,claude-fable-5,prompt_ambiguity,other,False,"Its AGI of $300,150 and its NIIT were correct, but it counted only the $13,834 of real estate taxes as SALT. The standard deduction is the household's choice under the release's sales tax convention (c_irs_sales_tax_2025), whose IRS 2025 amount of $1,595 leaves SALT below $16,100. It left out the $196 non-itemizer charitable deduction, so its taxable income of $284,050 is $195.81 above the convention's $283,854.19, and its $68,404 is $69.27 above the $68,334.73 that policyengine-us 2.60.0 gives with NIIT." +us,scenario_020,federal_income_tax_before_refundable_credits,claude-fable-5.1,prompt_ambiguity,other,False,"It took the $16,100 standard deduction plus the $196 non-itemizer charitable deduction, which totals $16,296. That is the household's choice under the release's sales tax convention (c_irs_sales_tax_2025), whose IRS 2025 table leaves SALT below the standard deduction; only the frozen reference's projected sales tax makes itemized SALT $17,090. Its $68,334.59 is $0.14 below the $68,334.73 that policyengine-us 2.60.0 gives with NIIT." +us,scenario_020,federal_income_tax_before_refundable_credits,claude-haiku-4.5,prompt_ambiguity,other,False,"It subtracted the $138,375 of unreimbursed employee business expenses above the line, but these are permanently non-deductible after OBBBA, and it used a $15,000 standard deduction. It then dropped its own $27,268 result for an unsupported $66,661. It never took the 2026 $16,100 standard deduction plus the $196 non-itemizer charitable deduction, which the release's sales tax convention (c_irs_sales_tax_2025) makes the household's choice, and never added NIIT." +us,scenario_020,federal_income_tax_before_refundable_credits,claude-haiku-5.5,prompt_ambiguity,other,False,"It said liability was high but submitted 0 without doing the calculation. Under the release's sales tax convention (c_irs_sales_tax_2025), AGI of $300,150 less the $16,100 standard deduction and the $196 non-itemizer charitable deduction gives taxable income of $283,854.19. Tax is $68,334.73 with NIIT, or the exclusion record's $68,112.09 without it." +us,scenario_020,federal_income_tax_before_refundable_credits,claude-opus-4.7,prompt_ambiguity,other,False,"It added the $42,857 FLSA overtime premium on top of the $300,000 of wages, although the prompt says gross wages already include overtime. That inflated AGI to $343,007. It also capped SALT at $10,000 instead of the 2026 $40,400 cap and left out the sales tax deduction. Its reported $70,813 does not match its own $82,743 calculation." +us,scenario_020,federal_income_tax_before_refundable_credits,claude-opus-4.8,prompt_ambiguity,other,False,"It disallowed the $5,709 alimony deduction, which the reference takes above the line. It also made up $23,855 of mortgage interest from the balance, although unlisted interest counts as 0, and capped SALT at $10,000 without adding sales tax. Its final $71,866 does not match its own roughly $64,291 calculation." +us,scenario_020,federal_income_tax_before_refundable_credits,claude-opus-5,prompt_ambiguity,other,False,"It guessed itemized deductions of $30,000–40,000 and gave an unsupported $72,700. Itemized deductions are SALT alone, and the release's sales tax convention (c_irs_sales_tax_2025) leaves them below the $16,100 standard deduction. On a $300,150 AGI, the standard deduction plus the $196 non-itemizer charitable deduction yields $68,334.73 with NIIT, or $68,112.09 without it." +us,scenario_020,federal_income_tax_before_refundable_credits,claude-opus-5.5,prompt_ambiguity,other,False,"It took the $16,100 standard deduction plus the $196 non-itemizer charitable deduction. That is the household's choice under the release's sales tax convention (c_irs_sales_tax_2025), whose IRS 2025 table leaves SALT below the standard deduction. Its $68,334.59 is $0.14 below the $68,334.73 that policyengine-us 2.60.0 gives with NIIT." +us,scenario_020,federal_income_tax_before_refundable_credits,claude-sonnet-4.6,prompt_ambiguity,other,False,"It treated alimony as non-deductible, giving AGI of $305,859 instead of $300,150, and capped SALT at $10,000 without the sales tax deduction. It used a self-projected $15,400 standard deduction and brackets instead of the OBBBA 2026 figures ($16,100; 35% bracket starting at $256,225). It also left out the $222.64 NIIT." +us,scenario_020,federal_income_tax_before_refundable_credits,claude-sonnet-5,prompt_ambiguity,other,False,"It used the 2025 $15,000 standard deduction and 2025 brackets instead of 2026 values. It capped SALT at $10,000 without sales tax, and added $900 of Additional Medicare Tax, which is a payroll tax and not income tax. It then rounded its $70,467 subtotal up to an unsupported $76,500." +us,scenario_020,federal_income_tax_before_refundable_credits,claude-sonnet-5.5,prompt_ambiguity,other,False,"It treated the $5,709 alimony payment as non-deductible, so AGI was $305,859 instead of $300,150. It also took the $16,100 standard deduction without the $196 non-itemizer charitable deduction; the standard deduction itself is the household's choice under the release's sales tax convention (c_irs_sales_tax_2025). Both errors overstated taxable income." +us,scenario_020,federal_income_tax_before_refundable_credits,deepseek-v4-flash-0731,prompt_ambiguity,other,False,"It assumed the TCJA expired in 2026. On that basis it deducted unreimbursed employee expenses above a 2% floor, claimed a personal exemption, and used pre-TCJA brackets. OBBBA made the TCJA rules permanent, so miscellaneous itemized deductions and personal exemptions are still eliminated, and taxable income is $283,854.19 under the release's sales tax convention (c_irs_sales_tax_2025), which takes the standard deduction plus the $196 non-itemizer charitable deduction." +us,scenario_020,federal_income_tax_before_refundable_credits,deepseek-v4-pro,prompt_ambiguity,other,False,"It applied pre-TCJA rules: a $132,426 miscellaneous deduction for employee business expenses, a personal exemption, and 15%/25%/28% brackets. OBBBA made the TCJA permanent, so none of these apply. It also subtracted the $8,389 of employer health premiums from the stated gross wages and skipped the alimony deduction." +us,scenario_020,federal_income_tax_before_refundable_credits,deepseek-v4-pro-0813,prompt_ambiguity,other,False,"It claimed a $25,000 overtime deduction. The single cap is $12,500, and it phases out by $100 per $1,000 of MAGI over $150,000, so it is zero at $275,000 of MAGI. It also skipped the alimony deduction and used a $15,350 standard deduction instead of the $16,100 standard deduction plus the $196 non-itemizer charitable deduction, which the release's sales tax convention (c_irs_sales_tax_2025) makes the household's choice. It also left out NIIT." +us,scenario_020,federal_income_tax_before_refundable_credits,deepseek-v4.1-flash,prompt_ambiguity,other,False,"It reverted to pre-TCJA law, deducting $132,258 of employee business expenses above the 2% floor and taking a $5,450 personal exemption under 15%/25%/28% brackets. OBBBA made the TCJA permanent, so both deductions are eliminated in 2026. It also skipped the above-the-line alimony deduction." +us,scenario_020,federal_income_tax_before_refundable_credits,gemini-3-flash-preview,prompt_ambiguity,other,False,"It assumed TCJA expiry and built a pre-TCJA regular tax with an AMT override. Under permanent TCJA/OBBBA rules, employee business expenses are not deductible and AMT does not apply. It also subtracted the $8,389 of employer health premiums from the stated gross wages and skipped the $5,709 alimony deduction." +us,scenario_020,federal_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,prompt_ambiguity,other,False,"It started from a $305,859 AGI without the $5,709 alimony deduction. It capped real estate taxes at $10,000 instead of using the $40,400 2026 SALT cap with the sales tax addition. Its standard deduction is still the household's choice under the release's sales tax convention (c_irs_sales_tax_2025), whose IRS 2025 table leaves SALT below the $16,100 standard deduction even under the $40,400 cap." +us,scenario_020,federal_income_tax_before_refundable_credits,gemini-3.1-pro-preview,prompt_ambiguity,other,False,"It assumed the TCJA expired, allowed unreimbursed employee expenses as a 2%-floor miscellaneous deduction, and then computed AMT. OBBBA made the TCJA permanent, so those expenses are not deductible and ordinary tax applies on $283,854.19 of taxable income under the release's sales tax convention (c_irs_sales_tax_2025), which takes the standard deduction plus the $196 non-itemizer charitable deduction. It also wrongly subtracted the employer health premiums from the stated gross wages." +us,scenario_020,federal_income_tax_before_refundable_credits,gemini-3.5-flash,prompt_ambiguity,other,False,"It cut AGI to $291,761 by subtracting the $8,389 of employer health premiums from the stated gross wages. It itemized $146,570 including the unreimbursed employee expenses, which remain permanently disallowed, and then applied AMT. Under the release's sales tax convention (c_irs_sales_tax_2025), the path is AGI of $300,150 with the $16,100 standard deduction plus the $196 non-itemizer charitable deduction, taxed under ordinary brackets." +us,scenario_020,federal_income_tax_before_refundable_credits,gemini-3.5-flash-lite,prompt_ambiguity,other,False,"It used AGI of $305,859 without the alimony deduction and took the standard deduction, which the release's sales tax convention (c_irs_sales_tax_2025) makes the household's choice. Its $50,568 figure is about $19,600 below the $70,178.70 that the 2026 single brackets give on $289,759 of taxable income, that AGI less the $16,100 standard deduction. It also left out NIIT." +us,scenario_020,federal_income_tax_before_refundable_credits,gemini-3.6-flash,prompt_ambiguity,other,False,"It assumed TCJA expiry: uncapped real estate taxes, employee business expenses above a 2% floor, and personal exemptions. All are unavailable under the permanent OBBBA rules. It also subtracted the employer health premiums from the stated gross wages, giving AGI of $291,761 instead of $300,150." +us,scenario_020,federal_income_tax_before_refundable_credits,gemini-3.7-flash,prompt_ambiguity,other,False,"It applied TCJA sunset rules, itemizing unreimbursed employee expenses above 2% of AGI and claiming a personal exemption. Both are permanently eliminated under OBBBA. It also subtracted the $8,389 of employer health premiums from the stated wages and skipped the alimony deduction." +us,scenario_020,federal_income_tax_before_refundable_credits,gemini-3.8-flash,prompt_ambiguity,other,False,"It left out the $5,709 alimony deduction, giving AGI of $305,859, and used the 2025 $15,000 standard deduction. Under the release's sales tax convention (c_irs_sales_tax_2025), the household's deduction is the 2026 $16,100 standard deduction plus the $196 non-itemizer charitable deduction. It also left out the $222.64 NIIT." +us,scenario_020,federal_income_tax_before_refundable_credits,gemini-4-argon,prompt_ambiguity,other,False,"It computed tax on a $305,859 AGI, so it skipped the above-the-line alimony deduction that brings AGI to $300,150. It took the $16,100 standard deduction, which the release's sales tax convention (c_irs_sales_tax_2025) makes the household's choice, but not the $196 non-itemizer charitable deduction. Together these put its taxable income of $289,759 about $5,905 above the convention's $283,854.19." +us,scenario_020,federal_income_tax_before_refundable_credits,glm-5.2,prompt_ambiguity,other,False,"It got the alimony deduction and AGI of $300,150 right. It then assumed the TCJA expires in 2026 and deducted $132,372 of unreimbursed employee expenses plus a personal exemption under pre-TCJA brackets. OBBBA made the suspension of miscellaneous deductions and personal exemptions permanent." +us,scenario_020,federal_income_tax_before_refundable_credits,glm-5.3,prompt_ambiguity,other,False,"It declared alimony non-deductible, giving AGI of $305,859 instead of $300,150. It compared $14,030 of itemized deductions (real estate taxes plus charity) with the $16,100 standard deduction and took the standard deduction, which the release's sales tax convention (c_irs_sales_tax_2025) makes the household's choice. It left out the $196 non-itemizer charitable deduction." +us,scenario_020,federal_income_tax_before_refundable_credits,gpt-5.4-mini,prompt_ambiguity,other,False,"It assumed mortgage interest, medical expenses and unreimbursed employee expenses wiped out all tax. Mortgage interest is $0 because no interest was listed, medical costs are under the 7.5% floor, and employee expenses are permanently non-deductible. Itemized deductions are only SALT, which stays below the $16,100 standard deduction under the release's sales tax convention (c_irs_sales_tax_2025). The standard deduction plus the $196 non-itemizer charitable deduction leaves $68,334.73 of tax with NIIT, or $68,112.09 without it." +us,scenario_020,federal_income_tax_before_refundable_credits,gpt-5.4-nano,prompt_ambiguity,other,False,"Its $31,472 matches an itemized calculation that deducts the $138,375 of unreimbursed employee expenses under a TCJA-sunset assumption. That deduction is permanently disallowed. Itemized deductions are SALT alone, which stays below the standard deduction under the release's sales tax convention (c_irs_sales_tax_2025). The $16,100 standard deduction plus the $196 non-itemizer charitable deduction gives $68,334.73 with NIIT, or $68,112.09 without it." +us,scenario_020,federal_income_tax_before_refundable_credits,gpt-5.5,prompt_ambiguity,other,False,"Its AGI of $300,150 and NIIT were correct, and its $16,100 standard deduction is the household's choice under the release's sales tax convention (c_irs_sales_tax_2025), whose IRS 2025 table leaves SALT below it. It left out the $196 non-itemizer charitable deduction, so its taxable income of $284,050 was $195.81 above the convention's $283,854.19." +us,scenario_020,federal_income_tax_before_refundable_credits,gpt-5.6-luna,prompt_ambiguity,other,False,"It subtracted the $8,389 of employer health premiums from the stated $300,000 gross wages, although PolicyEngine counts the full wage amount in AGI. Its standard deduction is the household's choice under the release's sales tax convention (c_irs_sales_tax_2025), but it left out the $196 non-itemizer charitable deduction and the $222.64 NIIT." +us,scenario_020,federal_income_tax_before_refundable_credits,gpt-5.6-sol,prompt_ambiguity,other,False,"It took the standard deduction plus the $196 non-itemizer charitable deduction as the release's sales tax convention (c_irs_sales_tax_2025) does. It left out the $222.64 NIIT, which the frozen reference includes; its $68,112 is $0.09 below the exclusion record's $68,112.09, which leaves the NIIT out." +us,scenario_020,federal_income_tax_before_refundable_credits,gpt-5.6-terra,prompt_ambiguity,other,False,"Its $70,179 matches tax on $289,759 of taxable income. That means it skipped the $5,709 alimony deduction and took the $16,100 standard deduction without the $196 non-itemizer charitable deduction; the standard deduction itself is the household's choice under the release's sales tax convention (c_irs_sales_tax_2025). It also left out the $222.64 NIIT." +us,scenario_020,federal_income_tax_before_refundable_credits,gpt-6-astra,prompt_ambiguity,other,False,"It used the standard deduction plus the $196 non-itemizer charity deduction, which the release's sales tax convention (c_irs_sales_tax_2025) makes the household's choice. It left out the $222.64 NIIT, which the frozen reference includes; its $68,111.95 is $0.14 below the exclusion record's $68,112.09, which leaves the NIIT out." +us,scenario_020,federal_income_tax_before_refundable_credits,gpt-6-luna,prompt_ambiguity,other,False,"Its $70,401 is tax on a $305,859 AGI, so it skipped the $5,709 above-the-line alimony deduction. It also took the $16,100 standard deduction without the $196 non-itemizer charitable deduction; the standard deduction itself is the household's choice under the release's sales tax convention (c_irs_sales_tax_2025)." +us,scenario_020,federal_income_tax_before_refundable_credits,gpt-6-sol,prompt_ambiguity,other,False,"It never subtracted the $5,709 alimony deduction, giving AGI of $305,859, and used the $16,100 standard deduction. The standard deduction is the household's choice under the release's sales tax convention (c_irs_sales_tax_2025), but it left out the $196 non-itemizer charitable deduction, so its taxable income of $289,759 was $5,904.81 above the convention's $283,854.19." +us,scenario_020,federal_income_tax_before_refundable_credits,gpt-6.1-sol,prompt_ambiguity,other,False,"It took the standard deduction plus the $196 non-itemizer charitable deduction. That is the household's choice under the release's sales tax convention (c_irs_sales_tax_2025), whose IRS 2025 table leaves SALT below the standard deduction. It left out the $222.64 NIIT, which the frozen reference includes; its $68,111.95 is $0.14 below the exclusion record's $68,112.09, which leaves the NIIT out." +us,scenario_020,federal_income_tax_before_refundable_credits,gpt-6.1-terra,prompt_ambiguity,other,False,"It applied alimony, NIIT and the qualified-dividend rate correctly and its $16,100 standard deduction is the household's choice under the release's sales tax convention (c_irs_sales_tax_2025). Its $68,403.19 matches tax on $284,050 of taxable income, so it left out the $196 non-itemizer charitable deduction, which overstated taxable income by $195.81." +us,scenario_020,federal_income_tax_before_refundable_credits,grok-4.3,prompt_ambiguity,other,False,"It gave a rough $65,000 guess without working through deductions or brackets. Under the release's sales tax convention (c_irs_sales_tax_2025), the derivation uses AGI of $300,150, the $16,100 standard deduction and the $196 non-itemizer charitable deduction. That gives $283,854.19 of taxable income and $68,112.09 of regular tax, or $68,334.73 with the $222.64 NIIT." +us,scenario_020,federal_income_tax_before_refundable_credits,grok-4.5,prompt_ambiguity,other,False,"It assumed TCJA expiry and deducted $132,372 of miscellaneous employee expenses plus a personal exemption under pre-TCJA brackets scaled by inflation. OBBBA made those suspensions permanent. Under the release's sales tax convention (c_irs_sales_tax_2025), which takes the standard deduction plus the $196 non-itemizer charitable deduction, taxable income is $283,854.19; it computed $148,321." +us,scenario_020,federal_income_tax_before_refundable_credits,grok-4.6,prompt_ambiguity,other,False,"It assumed the TCJA sunset and computed AMT driven by uncapped SALT and employee expense deductions that do not exist under permanent OBBBA rules. It also skipped the $5,709 alimony deduction, using AGI of $305,859." +us,scenario_020,federal_income_tax_before_refundable_credits,grok-4.7,prompt_ambiguity,other,False,"It took the $16,100 standard deduction, which the release's sales tax convention (c_irs_sales_tax_2025) makes the household's choice, but left out the $196 non-itemizer charitable deduction, for taxable income of $284,050. Its stated total covers only ordinary and qualified-dividend tax and leaves out the $222.64 NIIT." +us,scenario_020,federal_income_tax_before_refundable_credits,grok-build-0.1,prompt_ambiguity,other,False,"It applied pre-TCJA law with uncapped SALT, a 2%-floor deduction for $138,375 of employee expenses, and 15%/25%/28% brackets. Those rules do not apply under permanent OBBBA law. It also subtracted the employer health premiums from the stated wages and skipped the alimony deduction." +us,scenario_020,federal_income_tax_before_refundable_credits,inkling,prompt_ambiguity,other,False,"It subtracted the $8,389 of employer health premiums from the stated gross wages, skipped the $5,709 alimony deduction, and treated the $196 gift as an above-the-line deduction. Under the release's sales tax convention (c_irs_sales_tax_2025), the path is AGI of $300,150 with the $16,100 standard deduction plus the $196 gift as the non-itemizer charitable deduction." +us,scenario_020,federal_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"It returned no value and no explanation for this output, so there was nothing to score. The frozen reference is $68,056.71; policyengine-us 2.60.0 gives $68,334.73 under the release's conventions, and the exclusion record's alternative, which leaves out the NIIT, is $68,112.09." +us,scenario_020,federal_income_tax_before_refundable_credits,kimi-k3,prompt_ambiguity,other,False,"It took the $16,100 standard deduction plus the $196 non-itemizer charitable deduction because it saw only $13,834 of itemizable taxes. That is the household's choice under the release's sales tax convention (c_irs_sales_tax_2025), whose IRS 2025 table leaves SALT below the standard deduction even with the sales tax added. Its $68,334.59 is $0.14 below the $68,334.73 that policyengine-us 2.60.0 gives with NIIT." +us,scenario_020,federal_income_tax_before_refundable_credits,minimax-m3,prompt_ambiguity,other,False,"It submitted 0 with no reasoning, which treats a single filer with about $300,000 of AGI as owing nothing. Under the release's sales tax convention (c_irs_sales_tax_2025), the $16,100 standard deduction plus the $196 non-itemizer charitable deduction gives $68,334.73 with NIIT, or the exclusion record's $68,112.09 without it." +us,scenario_020,federal_income_tax_before_refundable_credits,muse-spark-1.3,prompt_ambiguity,other,False,"It cut AGI to about $297,470 by subtracting the employer health premiums from the stated gross wages and by denying the alimony deduction. It took a $15,750 standard deduction instead of the 2026 $16,100 standard deduction plus the $196 non-itemizer charitable deduction, which the release's sales tax convention (c_irs_sales_tax_2025) makes the household's choice, and it left out NIIT." +us,scenario_020,federal_income_tax_before_refundable_credits,muse-wonder,prompt_ambiguity,other,False,"It subtracted the $8,389 of employer health premiums from the stated $300,000 gross wages and skipped the alimony deduction, giving AGI of about $297,470. Its standard deduction plus the charitable deduction is the household's choice under the release's sales tax convention (c_irs_sales_tax_2025), and it left out the $222.64 NIIT." +us,scenario_020,federal_income_tax_before_refundable_credits,ox-alpha,prompt_ambiguity,other,False,"It treated alimony as non-deductible, giving AGI of $305,859 instead of $300,150. It took the $16,100 standard deduction over $14,030 of itemized deductions, which the release's sales tax convention (c_irs_sales_tax_2025) makes the household's choice, but it left out the $196 non-itemizer charitable deduction and the $222.64 NIIT." +us,scenario_020,federal_income_tax_before_refundable_credits,qwen-3.7-max,prompt_ambiguity,other,False,"It added the $42,857 overtime premium on top of $300,000 of wages, although overtime is already included in gross wages. It used a $15,750 standard deduction and capped SALT at $10,000. Its reported $68,513.50 does not match its own $85,241.65 calculation." +us,scenario_020,federal_income_tax_before_refundable_credits,qwen3.8-max,prompt_ambiguity,other,False,"It used married-filing-jointly brackets, a qualified business income deduction and a child tax credit for a single filer with no business income and no children. None of these apply. The correct path is single brackets on $283,854.19 of taxable income under the release's sales tax convention (c_irs_sales_tax_2025), which takes the standard deduction plus the $196 non-itemizer charitable deduction, plus NIIT." us,scenario_020,federal_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. us,scenario_020,payroll_tax,claude-fable-5,llm_error,payroll_tax_base,False,"It derived the correct $16,689 ($11,439 + $4,350 + $900) and then dropped it. It cut Medicare wages by the $8,389 ESI premium as if it were a cafeteria-plan deduction, giving $16,491.86, and then submitted $15,200, which matches neither calculation. The stated $300,000 gross wages are the FICA base, and nothing reduces them." us,scenario_020,payroll_tax,claude-haiku-4.5,llm_error,thresholds_rates,False,"It used the outdated 2024 Social Security wage base of $168,600 instead of the 2026 base of $184,500. It also added the $42,857 FLSA overtime premium on top of the $300,000, which already includes overtime, and then subtracted the ESI premium. Its submitted $23,119.50 matches none of its own subtotals, which ranged from $15,703 to $16,710." @@ -1605,56 +1622,57 @@ us,scenario_021,snap,claude-opus-4.7,llm_error,thresholds_rates,False,"The model us,scenario_021,state_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,The model supplied no parseable value for the requested output and therefore failed the required submission contract. us,scenario_021,state_income_tax_before_refundable_credits,qwen-3.7-max,llm_error,taxable_income_or_deductions,False,"The model treated the full $5,508 taxable pension as Missouri taxable income, ignored the applicable deductions and 2026 taxable-income threshold, and applied an unsupported flat 1.9% rate directly to that pension. Missouri taxable income is reduced to zero before the rate calculation, yielding $0 of tax before refundable credits." us,scenario_021,state_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. -us,scenario_022,federal_income_tax_before_refundable_credits,claude-fable-5,prompt_ambiguity,taxable_income_or_deductions,False,"It correctly filed single and took the $3,951 phased senior deduction and $910 QBI deduction. However, it limited SALT to the $8,829 property tax, leaving out about $6,059 of California income tax withheld that counts under the $40,400 OBBBA cap, and it skipped the 0.5%-of-AGI floor on charity. As a result, itemized deductions came out at $24,222 instead of $29,735.52, and taxable income at $80,066 instead of $74,552.59." -us,scenario_022,federal_income_tax_before_refundable_credits,claude-fable-5.1,prompt_ambiguity,taxable_income_or_deductions,False,"It filed as a qualifying surviving spouse, using joint brackets and the $32,200 joint standard deduction, but QSS status requires a dependent child, so this filer is single. It also took the full $6,000 senior deduction without the 6% phase-out above $75,000 MAGI, which cuts it to $3,951, and it added a $2,000 non-itemizer charitable deduction. A single filer instead itemizes $29,735.52, reaching $74,552.59 of taxable income and the 22% bracket." -us,scenario_022,federal_income_tax_before_refundable_credits,claude-haiku-4.5,prompt_ambiguity,taxable_income_or_deductions,False,"It used head-of-household status and a $27,900 standard deduction although the filer has no dependent and files single. It subtracted $8,351 of unreimbursed employee business expenses, which are not deductible, and it counted 100% of Social Security instead of 85%. Its submitted $11,316 does not match even its own $10,564 bracket calculation, and it never applied itemizing, the senior deduction or the QBI deduction." -us,scenario_022,federal_income_tax_before_refundable_credits,claude-haiku-5.5,prompt_ambiguity,taxable_income_or_deductions,False,"It treated Social Security as essentially untaxable and assumed the 65+ standard deduction wiped out taxable income. In fact, provisional income of about $102,000 makes 85% ($17,625) of benefits taxable, so AGI is $109,149. After $34,596.57 of total deductions, taxable income is $74,552.59, and tax at single rates is $11,113.57." -us,scenario_022,federal_income_tax_before_refundable_credits,claude-opus-4.7,prompt_ambiguity,taxable_income_or_deductions,False,"It filed as a qualifying surviving spouse with joint brackets and a $33,950 standard deduction, but QSS requires a dependent child, so the filer is single. A single filer's itemized deductions ($29,735.52, including CA income tax in SALT) beat the $18,150 standard deduction. It also left out the phased $3,951 senior deduction." -us,scenario_022,federal_income_tax_before_refundable_credits,claude-opus-4.8,prompt_ambiguity,taxable_income_or_deductions,False,"It applied QSS joint brackets although no dependent child exists, and it deducted $12,771 of mortgage interest estimated from the loan balance, even though the inputs give no interest paid. It also took the full $6,000 senior deduction without the 6% phase-out above $75,000 MAGI. Its submitted $6,919 does not match the roughly $7,350 its own arithmetic produced." -us,scenario_022,federal_income_tax_before_refundable_credits,claude-opus-5,prompt_ambiguity,taxable_income_or_deductions,False,"It filed single and itemized, but it left about $6,059 of CA income tax out of SALT and took the full $6,000 senior deduction instead of the phased $3,951. It then applied the brackets wrongly: on its own $78,017 of taxable income, 2026 single rates give about $11,900, not $8,547." -us,scenario_022,federal_income_tax_before_refundable_credits,claude-opus-5.5,prompt_ambiguity,taxable_income_or_deductions,False,"It applied QSS joint brackets and the $32,200 joint standard deduction, but without a dependent child the filer is single. A single filer itemizes $29,735.52 and pays 22% on taxable income above $50,400. The joint 12% bracket running to about $100,800 is what held its result to $7,837." -us,scenario_022,federal_income_tax_before_refundable_credits,claude-sonnet-4.6,prompt_ambiguity,taxable_income_or_deductions,False,"It assumed TCJA expires in 2026, restoring personal exemptions, the 2%-floor deduction for $8,351 of employee expenses, and 15%/25% brackets, but OBBBA made TCJA's rates and its repeal of those deductions permanent. It also used QSS status and deducted mortgage interest estimated from the loan balance. It then submitted $13,013, which matches none of its own calculations." -us,scenario_022,federal_income_tax_before_refundable_credits,claude-sonnet-5,prompt_ambiguity,taxable_income_or_deductions,False,"It treated the filer as a qualifying surviving spouse with a $32,600 joint standard deduction despite there being no dependent child, and it skipped the senior and QBI deductions. It then cut its own roughly $8,700 estimate to $6,800 without any computation." -us,scenario_022,federal_income_tax_before_refundable_credits,claude-sonnet-5.5,prompt_ambiguity,taxable_income_or_deductions,False,"It used QSS joint brackets and a $33,850 joint standard deduction although QSS requires a dependent child, so the filer is single and itemizes $29,735.52. It took the full $6,000 senior deduction instead of the $3,951 left after the 6% phase-out on MAGI above $75,000. It also left out the $910 QBI deduction." -us,scenario_022,federal_income_tax_before_refundable_credits,deepseek-v4-flash-0731,prompt_ambiguity,taxable_income_or_deductions,False,"It applied surviving-spouse status with a $32,500 standard deduction and 2025 joint brackets, although the filer has no dependent child and files single. It also left out the phased $3,951 senior deduction, the $910 QBI deduction, and CA income tax in the SALT deduction." -us,scenario_022,federal_income_tax_before_refundable_credits,deepseek-v4-pro,prompt_ambiguity,taxable_income_or_deductions,False,"It applied pre-TCJA law: a $5,300 personal exemption, a 2%-floor deduction for employee expenses, and 15%/25% brackets. OBBBA made TCJA's rates and its repeal of exemptions and miscellaneous deductions permanent for 2026. It also put CA income tax in SALT at $2,019 instead of about $6,059 and left out the senior and QBI deductions." -us,scenario_022,federal_income_tax_before_refundable_credits,deepseek-v4-pro-0813,prompt_ambiguity,taxable_income_or_deductions,False,"It used pre-TCJA rules (a $5,200 personal exemption, a 2%-floor employee-expense deduction and the old brackets), all of which OBBBA permanently repealed, and it put CA income tax at only $2,135. It also left out the senior and QBI deductions, and it submitted $13,047.69 even though its own reasoning ended at $12,372." -us,scenario_022,federal_income_tax_before_refundable_credits,deepseek-v4.1-flash,prompt_ambiguity,taxable_income_or_deductions,False,"It filed single but itemized only property tax and charity ($24,222). It left out about $6,059 of CA income tax in SALT, the $3,951 phased senior deduction and the $910 QBI deduction, so taxable income came out at $84,927 instead of $74,552.59." -us,scenario_022,federal_income_tax_before_refundable_credits,gemini-3-flash-preview,prompt_ambiguity,taxable_income_or_deductions,False,"It applied pre-TCJA law: a $5,000 personal exemption, a 2%-floor miscellaneous deduction for employee expenses, and 10%/15%/25% brackets. OBBBA made TCJA rates permanent and permanently repealed exemptions and miscellaneous itemized deductions. It also left out the phased $3,951 senior deduction." -us,scenario_022,federal_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,prompt_ambiguity,taxable_income_or_deductions,False,"It claimed a mortgage-interest deduction even though the inputs list only the loan balance and no interest paid, and its stated reasoning does not show how it reached $11,335. The correct path is single filing with itemized SALT (property tax plus about $6,059 of CA income tax), charity after the 0.5% floor, a $3,951 senior deduction and a $910 QBI deduction. That gives $74,552.59 of taxable income and $11,113.57 of tax." -us,scenario_022,federal_income_tax_before_refundable_credits,gemini-3.1-pro-preview,prompt_ambiguity,taxable_income_or_deductions,False,"It used pre-TCJA itemized deductions (about $33,297, including 2%-floor miscellaneous items) and personal exemptions, all of which OBBBA permanently eliminated. It should have applied the 2026 single schedule to $109,149 of AGI minus $29,735.52 itemized, the $3,951 senior deduction and the $910 QBI deduction." -us,scenario_022,federal_income_tax_before_refundable_credits,gemini-3.5-flash,prompt_ambiguity,taxable_income_or_deductions,False,"It applied post-TCJA-sunset rules: a $5,050 personal exemption, $6,168 of 2%-floor employee-expense deductions, and pre-TCJA brackets, even though OBBBA made TCJA permanent. It also put CA income tax at only $2,172 and left out the senior and QBI deductions." -us,scenario_022,federal_income_tax_before_refundable_credits,gemini-3.5-flash-lite,prompt_ambiguity,taxable_income_or_deductions,False,"It gave no usable computation. $13,446 matches about $85,000 of taxable income at 2026 single rates, which is what results from itemizing only property tax and charity. Including CA income tax in SALT, the $3,951 senior deduction and the $910 QBI deduction brings taxable income down to $74,552.59." -us,scenario_022,federal_income_tax_before_refundable_credits,gemini-3.6-flash,prompt_ambiguity,taxable_income_or_deductions,False,"It capped SALT at the old $10,000 limit instead of OBBBA's 2026 cap of $40,400, which allows the full $14,887.85 of property tax plus CA income tax. It also left out the $3,951 phased senior deduction, leaving taxable income at $82,846." -us,scenario_022,federal_income_tax_before_refundable_credits,gemini-3.7-flash,prompt_ambiguity,taxable_income_or_deductions,False,"It itemized only charity and property tax, with no CA income tax in SALT and no senior or QBI deduction. Its $9,260 matches joint-bracket tax on about $81,000 of taxable income. The filer has no dependent and files single, with 22% applying above $50,400 of taxable income ($74,552.59)." -us,scenario_022,federal_income_tax_before_refundable_credits,gemini-3.8-flash,prompt_ambiguity,taxable_income_or_deductions,False,"It deducted unreimbursed employee business expenses as a miscellaneous itemized deduction, which OBBBA permanently repealed. It also left out the CA income tax in SALT, the 0.5% charitable floor, the senior deduction and the QBI deduction that set taxable income at $74,552.59." -us,scenario_022,federal_income_tax_before_refundable_credits,gemini-4-argon,prompt_ambiguity,taxable_income_or_deductions,False,"It combined qualifying-surviving-spouse status, which is unavailable without a dependent child, with a personal exemption, which OBBBA permanently repealed. The filer is single, has no exemption, and has $74,552.59 of taxable income at single rates." -us,scenario_022,federal_income_tax_before_refundable_credits,glm-5.2,prompt_ambiguity,taxable_income_or_deductions,False,"It filed single and itemized $24,222, but it left about $6,059 of CA income tax out of SALT and skipped the $3,951 phased senior deduction. It also used 2025 single brackets instead of the 2026 brackets (10% to $12,400, 12% to $50,400)." -us,scenario_022,federal_income_tax_before_refundable_credits,glm-5.3,prompt_ambiguity,taxable_income_or_deductions,False,"It subtracted $8,351 of unreimbursed employee business expenses above the line, although they are not deductible, and it took the standard deduction instead of itemizing. It also understated the tax on its own $84,169 of taxable income at $7,102. It then subtracted an invented $5,850 of federal withholding, which is not a nonrefundable credit." -us,scenario_022,federal_income_tax_before_refundable_credits,gpt-5.4-mini,prompt_ambiguity,taxable_income_or_deductions,False,"It concluded that deductions fully offset the tax, but AGI is $109,149 and total deductions ($29,735.52 itemized, $3,951.05 senior and $910 QBI) leave $74,552.59 taxable. No nonrefundable credit offsets the resulting $11,113.57." -us,scenario_022,federal_income_tax_before_refundable_credits,gpt-5.4-nano,prompt_ambiguity,taxable_income_or_deductions,False,"Its $1,237 matches only about $12,400 of income taxed at 10%, a small fraction of the correct $74,552.59 of taxable income. That figure comes from $109,149 of AGI minus $34,596.57 of deductions, and no nonrefundable credit applies against the resulting $11,113.57." -us,scenario_022,federal_income_tax_before_refundable_credits,gpt-5.5,prompt_ambiguity,taxable_income_or_deductions,False,"It used surviving-spouse joint brackets, which require a dependent child, and it subtracted a personal exemption, which OBBBA permanently repealed. It also left out the phased $3,951 senior deduction and the $910 QBI deduction that set single taxable income at $74,552.59." -us,scenario_022,federal_income_tax_before_refundable_credits,gpt-5.6-luna,prompt_ambiguity,taxable_income_or_deductions,False,"It used the right deduction categories but overstated them by about $3,900. $10,247 matches about $70,600 of taxable income at 2026 single rates, versus the correct $74,552.59 (itemized $29,735.52 after the 0.5% charitable floor, senior $3,951.05 and QBI $910)." -us,scenario_022,federal_income_tax_before_refundable_credits,gpt-5.6-sol,prompt_ambiguity,taxable_income_or_deductions,False,"It applied qualifying-surviving-spouse joint rates and the joint age-based standard deduction, though the filer has no dependent child and must file single. As a single filer, the household itemizes $29,735.52 and pays 22% on taxable income above $50,400." -us,scenario_022,federal_income_tax_before_refundable_credits,gpt-5.6-terra,prompt_ambiguity,taxable_income_or_deductions,False,"It used the surviving-spouse (joint) tax schedule although QSS requires a dependent child, so the filer is single. It also itemized only charity and property tax, without CA income tax in SALT and without the phased senior or QBI deductions." -us,scenario_022,federal_income_tax_before_refundable_credits,gpt-6-astra,prompt_ambiguity,taxable_income_or_deductions,False,"It correctly computed AGI, the $3,951 phased senior deduction and the $910 QBI deduction, but it used QSS status with a $33,850 joint standard deduction and joint brackets. Without a dependent child the filer is single, itemizes $29,735.52, and reaches the 22% bracket above $50,400." -us,scenario_022,federal_income_tax_before_refundable_credits,gpt-6-luna,prompt_ambiguity,taxable_income_or_deductions,False,"Its $9,651 matches about $67,900 of taxable income at 2026 single rates, roughly $6,650 below the correct $74,552.59. It therefore overstated itemized deductions beyond the correct $29,735.52, which is property tax plus about $6,059 of CA income tax plus charity after the 0.5% floor." -us,scenario_022,federal_income_tax_before_refundable_credits,gpt-6-sol,prompt_ambiguity,taxable_income_or_deductions,False,"It filed single and took the phased senior deduction, but it put CA income tax in SALT at about $2,234 instead of about $6,059 and applied no 0.5% charitable floor. It also left out the $910 QBI deduction on rental income, giving taxable income of about $78,742." -us,scenario_022,federal_income_tax_before_refundable_credits,gpt-6.1-sol,prompt_ambiguity,taxable_income_or_deductions,False,"It correctly computed AGI, the $3,951 phased senior deduction and the $910 QBI deduction, but it used QSS status with a $33,850 joint standard deduction and joint brackets. Without a dependent child the filer is single, itemizes $29,735.52, and pays 22% above $50,400." -us,scenario_022,federal_income_tax_before_refundable_credits,grok-4.3,prompt_ambiguity,taxable_income_or_deductions,False,"It used QSS status with a $30,000 standard deduction (the 2025 joint amount) and joint brackets. The filer has no dependent and files single, itemizes $29,735.52, and is also entitled to the $3,951 phased senior deduction and the $910 QBI deduction." -us,scenario_022,federal_income_tax_before_refundable_credits,grok-4.5,prompt_ambiguity,taxable_income_or_deductions,False,"It applied post-TCJA-sunset law: a $5,419 personal exemption, $6,168 of 2%-floor employee-expense deductions, and 15%/25% brackets, even though OBBBA permanently extended TCJA. It also understated CA income tax in SALT ($10,932 total) and left out the senior and QBI deductions." -us,scenario_022,federal_income_tax_before_refundable_credits,grok-4.6,prompt_ambiguity,taxable_income_or_deductions,False,"It filed single with the right deduction structure, but it put CA income tax at $1,974 instead of about $6,059 and skipped the 2026 0.5%-of-AGI floor on charitable gifts. That made itemized deductions $26,196 instead of $29,735.52 and taxable income $78,092 instead of $74,552.59." -us,scenario_022,federal_income_tax_before_refundable_credits,grok-4.7,prompt_ambiguity,taxable_income_or_deductions,False,"It put CA income tax in SALT at $1,867 instead of about $6,059 and set the QBI deduction to $0 instead of 20% of the $4,550 of rental income ($910). It also used non-2026 single brackets (12% ending at $49,675 instead of $50,400)." -us,scenario_022,federal_income_tax_before_refundable_credits,grok-build-0.1,prompt_ambiguity,taxable_income_or_deductions,False,"It counted 100% of Social Security ($20,735) in AGI instead of the 85% maximum ($17,625). It also applied post-TCJA-sunset rules (a 2%-floor employee-expense deduction and 15%/25% brackets) that OBBBA permanently repealed, and it left out the senior and QBI deductions." -us,scenario_022,federal_income_tax_before_refundable_credits,inkling,prompt_ambiguity,taxable_income_or_deductions,False,"It applied the 0.5% charitable floor but put CA income tax at about $2,024 instead of about $6,059. It also invented $901 of rental depreciation, left out the $910 QBI deduction, and reported a tax higher than 2026 single rates give on its own $78,538 of taxable income." -us,scenario_022,federal_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"It returned no value and no explanation for federal_income_tax_before_refundable_credits, so there is no answer to score against $11,113.57." -us,scenario_022,federal_income_tax_before_refundable_credits,kimi-k3,prompt_ambiguity,taxable_income_or_deductions,False,"It filed single and took the phased senior deduction, but it put CA income tax at $2,700 instead of about $6,059, skipped the 0.5% charitable floor, and left out the $910 QBI deduction on rental income. That left taxable income at $78,275.67 instead of $74,552.59." -us,scenario_022,federal_income_tax_before_refundable_credits,minimax-m3,prompt_ambiguity,taxable_income_or_deductions,False,"It concluded that taxable income was too low to owe tax. With 85% of Social Security taxable, AGI is $109,149, and after $34,596.57 of deductions taxable income is $74,552.59, which gives $11,113.57 of tax at single rates." -us,scenario_022,federal_income_tax_before_refundable_credits,muse-spark-1.3,prompt_ambiguity,taxable_income_or_deductions,False,"It itemized about $26,900, underestimating CA income tax at about $2,700, and it left out both the $3,951 phased senior deduction and the $910 QBI deduction. That left taxable income at about $82,000 instead of $74,552.59." -us,scenario_022,federal_income_tax_before_refundable_credits,muse-wonder,prompt_ambiguity,taxable_income_or_deductions,False,"It itemized only property tax and charity ($24,222), leaving about $6,059 of CA income tax out of SALT, and it dropped the $910 QBI deduction. It then applied 2025 single brackets to $80,976 of taxable income instead of the 2026 brackets to $74,552.59." -us,scenario_022,federal_income_tax_before_refundable_credits,ox-alpha,prompt_ambiguity,taxable_income_or_deductions,False,"It used QSS joint brackets and the joint standard deduction despite there being no dependent child. It took the full $6,000 senior deduction, although the 6% phase-out on MAGI above $75,000 cuts it to $3,951, and it denied the $910 QBI deduction on rental income." -us,scenario_022,federal_income_tax_before_refundable_credits,qwen-3.7-max,prompt_ambiguity,taxable_income_or_deductions,False,"It added taxable Social Security twice, producing an AGI of $126,773.50 instead of $109,149. It used QSS joint brackets although no dependent child exists, and it deducted $12,771 of mortgage interest estimated from the loan balance, though no interest paid was given." -us,scenario_022,federal_income_tax_before_refundable_credits,qwen3.8-max,prompt_ambiguity,taxable_income_or_deductions,False,"It assumed deductions produced negative taxable income and invented a nonrefundable 'age amount' credit. Actual deductions total $34,596.57 against $109,149 of AGI, leaving $74,552.59 taxable and $11,113.57 of tax with no offsetting nonrefundable credit." +us,scenario_022,federal_income_tax_before_refundable_credits,claude-fable-5,prompt_ambiguity,taxable_income_or_deductions,False,"It got single status, the phased $3,951 senior deduction and the $910 QBI deduction right, and it limited SALT to the $8,829 property tax because it treated state income tax as unknown; the prompt lists no state income tax withheld or paid. It also skipped the 0.5%-of-AGI charitable floor, so taxable income came to $80,066. The reference's $74,552.59 adds the engine's $6,058.85 formula estimate of California income tax withheld to SALT." +us,scenario_022,federal_income_tax_before_refundable_credits,claude-fable-5.1,prompt_ambiguity,taxable_income_or_deductions,False,"It used qualifying-surviving-spouse status, which requires a dependent child that this household lacks, so it applied joint brackets and the $33,850 joint standard deduction. The return is single and itemized, with 22% tax above $50,400; itemized deductions are $29,735.52 in the reference, whose SALT adds the engine's $6,058.85 estimate of California income tax withheld, and $24,832.27 with no state income tax paid. It also took the full $6,000 senior deduction instead of phasing it down by 6% of MAGI above $75,000 to $3,951." +us,scenario_022,federal_income_tax_before_refundable_credits,claude-haiku-4.5,prompt_ambiguity,taxable_income_or_deductions,False,"It filed as head of household with no qualifying person, put the full $20,735 of Social Security into income instead of the 85% taxable amount, and subtracted $8,351 of unreimbursed employee expenses above the line, which is not allowed. It never itemized, never took the senior or QBI deductions, and its final $11,316 does not match its own $10,564 bracket calculation." +us,scenario_022,federal_income_tax_before_refundable_credits,claude-haiku-5.5,prompt_ambiguity,taxable_income_or_deductions,False,"It treated taxable Social Security as about $0 and concluded taxable income was near zero. Provisional income above $100,000 makes 85% ($17,625) taxable, AGI is $109,149, and after the reference's $34,596.57 of deductions, the most under any reading of the unlisted state income tax, taxable income is $74,552.59." +us,scenario_022,federal_income_tax_before_refundable_credits,claude-opus-4.7,prompt_ambiguity,taxable_income_or_deductions,False,"It filed as a qualifying surviving spouse, which needs a dependent child, and so used joint brackets and the $33,950 joint standard deduction. The correct return is single and itemized, with income above $50,400 taxed at 22%. It also left out the OBBBA senior deduction entirely." +us,scenario_022,federal_income_tax_before_refundable_credits,claude-opus-4.8,prompt_ambiguity,taxable_income_or_deductions,False,"It used surviving-spouse joint brackets although there is no dependent child, made up $12,771 of mortgage interest from the loan balance even though no interest paid was given (it counts as 0), and took the full $6,000 senior deduction without the phaseout. Its final $6,919 does not even follow from its own $7,350 calculation." +us,scenario_022,federal_income_tax_before_refundable_credits,claude-opus-5,prompt_ambiguity,taxable_income_or_deductions,False,"It itemized only property tax and charity ($24,222), with no state income tax in SALT, which the prompt does not list (the reference adds the engine's $6,058.85 estimate of California income tax withheld), and took the full $6,000 senior deduction without the 6% phaseout above $75,000 of MAGI. It then reported $8,547, which is far below the single-schedule tax on its own $78,017 taxable income." +us,scenario_022,federal_income_tax_before_refundable_credits,claude-opus-5.5,prompt_ambiguity,taxable_income_or_deductions,False,"It filed as a qualifying surviving spouse, which needs a dependent child, so it used joint brackets, the $33,850 joint standard deduction and a non-itemizer charitable deduction. As a single filer, itemizing beats the $18,150 single standard deduction under every reading of the unlisted state income tax ($29,735.52 in the reference, whose SALT adds the engine's $6,058.85 estimate of California income tax withheld, and $24,832.27 with none paid), and income above $50,400 is taxed at 22%." +us,scenario_022,federal_income_tax_before_refundable_credits,claude-sonnet-4.6,prompt_ambiguity,taxable_income_or_deductions,False,"It assumed the TCJA expired in 2026, bringing back personal exemptions, 2% miscellaneous deductions and pre-TCJA brackets, even though OBBBA made the TCJA rules permanent. It also used surviving-spouse joint status without a dependent and imputed $13,835 of mortgage interest that was never given. Its final $13,013 does not match any of its own calculations." +us,scenario_022,federal_income_tax_before_refundable_credits,claude-sonnet-5,prompt_ambiguity,taxable_income_or_deductions,False,"It used surviving-spouse joint brackets and a $32,600 joint standard deduction although there is no dependent child, so the return should be single and itemized. It held SALT to the old $10,000 cap (the 2026 single cap is $40,400) and skipped the senior and QBI deductions, and its final $6,800 does not match its own roughly $8,700 bracket result." +us,scenario_022,federal_income_tax_before_refundable_credits,claude-sonnet-5.5,prompt_ambiguity,taxable_income_or_deductions,False,"It filed as a surviving spouse with joint brackets and the $33,850 standard deduction although there is no dependent child, so it taxed income above $24,800 at only 12%. It also took the full $6,000 senior deduction instead of phasing it down to $3,951, and it left out the $910 QBI deduction." +us,scenario_022,federal_income_tax_before_refundable_credits,deepseek-v4-flash-0731,prompt_ambiguity,taxable_income_or_deductions,False,"It used surviving-spouse joint brackets (2025's $23,850 band) and a $32,500 standard deduction although there is no dependent child. It also left out the OBBBA senior deduction, the $910 QBI deduction and any state income tax in SALT, which the prompt does not list (the reference adds the engine's $6,058.85 estimate of California income tax withheld); a single filer here itemizes under every reading of that input." +us,scenario_022,federal_income_tax_before_refundable_credits,deepseek-v4-pro,prompt_ambiguity,taxable_income_or_deductions,False,"It applied rules from a TCJA sunset that did not happen: a $5,300 personal exemption, $6,168 of 2%-floor miscellaneous employee expenses, and 15%/25% brackets. OBBBA keeps exemptions and miscellaneous deductions at zero and keeps the 10/12/22% schedule. It also put its own $2,019 California tax estimate in SALT; the prompt lists no state income tax withheld or paid, and the reference uses the engine's $6,058.85 estimate of California income tax withheld. It also left out the senior and QBI deductions." +us,scenario_022,federal_income_tax_before_refundable_credits,deepseek-v4-pro-0813,prompt_ambiguity,taxable_income_or_deductions,False,"It assumed the TCJA expired, so it took a $5,200 personal exemption and 2%-floor employee expenses, both of which stay eliminated under OBBBA, and it put its own $2,135 California tax estimate in SALT, where the reference uses the engine's $6,058.85 estimate of California income tax withheld, an input the prompt does not list. It skipped the senior and QBI deductions, and its submitted $13,047.69 does not match the $12,372 in its own explanation." +us,scenario_022,federal_income_tax_before_refundable_credits,deepseek-v4.1-flash,prompt_ambiguity,taxable_income_or_deductions,False,"It itemized only property tax and charity ($24,222), with no state income tax in SALT, which the prompt does not list; the reference adds the engine's $6,058.85 estimate of California income tax withheld. It also skipped the $3,951 phased senior deduction and the $910 QBI deduction, so taxable income came out at $84,927, against $74,552.59 in the reference." +us,scenario_022,federal_income_tax_before_refundable_credits,gemini-3-flash-preview,prompt_ambiguity,taxable_income_or_deductions,False,"It used rules from a TCJA expiration that did not happen: a $5,000 personal exemption, 2%-floor employee expenses and 10/15/25% brackets. OBBBA keeps exemptions and miscellaneous itemized deductions at zero and keeps the 10/12/22% schedule. It also put no state income tax in SALT, which the prompt does not list (the reference adds the engine's $6,058.85 estimate of California income tax withheld), and left out the $3,951 senior deduction." +us,scenario_022,federal_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,prompt_ambiguity,taxable_income_or_deductions,False,"It itemized mortgage interest, which is not an input (no interest paid was given, so it is 0), and never mentions state income tax in SALT, the 0.5% charitable floor, the phased $3,951 senior deduction or the $910 QBI deduction. Its $11,335 implies taxable income about $1,000 above the reference's $74,552.59, whose SALT adds the engine's $6,058.85 estimate of California income tax withheld, an input the prompt does not list." +us,scenario_022,federal_income_tax_before_refundable_credits,gemini-3.1-pro-preview,prompt_ambiguity,taxable_income_or_deductions,False,"It explicitly used pre-TCJA itemized deductions and personal exemptions. OBBBA made the TCJA rules permanent, so 2026 has no personal exemption, no 2%-floor miscellaneous deductions and the 10/12/22% brackets. It also skipped the senior and QBI deductions." +us,scenario_022,federal_income_tax_before_refundable_credits,gemini-3.5-flash,prompt_ambiguity,taxable_income_or_deductions,False,"It deducted $6,168 of employee expenses above the 2% floor, took a $5,050 personal exemption and used post-TCJA-expiration rates. OBBBA permanently suspended all three, keeping the 10/12/22% brackets. It also put its own $2,172 California tax estimate in SALT, where the reference uses the engine's $6,058.85 estimate of California income tax withheld, an input the prompt does not list, and it left out the senior and QBI deductions." +us,scenario_022,federal_income_tax_before_refundable_credits,gemini-3.5-flash-lite,prompt_ambiguity,taxable_income_or_deductions,False,"It gave no derivation. $13,446 matches itemizing only property tax and charity (about $24,222) and taxing roughly $85,000 at single rates, with no state income tax in SALT and without the $3,951 senior deduction and the $910 QBI deduction. With those deductions and the engine's $6,058.85 estimate of California income tax withheld in SALT, an input the prompt does not list, the reference's taxable income is $74,552.59." +us,scenario_022,federal_income_tax_before_refundable_credits,gemini-3.6-flash,prompt_ambiguity,taxable_income_or_deductions,False,"It capped SALT at the old $10,000 limit, but OBBBA's 2026 cap is $40,400, under which SALT is deductible in full: $14,887.85 in the reference, which adds the engine's $6,058.85 estimate of California income tax withheld, an input the prompt does not list, to property tax. It also skipped the $3,951 phased senior deduction, so taxable income came out at $82,846, against $74,552.59 in the reference." +us,scenario_022,federal_income_tax_before_refundable_credits,gemini-3.7-flash,prompt_ambiguity,taxable_income_or_deductions,False,"It itemized only charity and real estate taxes, and the prompt lists no state income tax withheld or paid (the reference adds the engine's $6,058.85 estimate of California income tax withheld to SALT). Its low $9,260 matches taxing about $81,000 of taxable income at joint 10%/12% rates, but a widow with no dependent files single, where income above $50,400 is taxed at 22%." +us,scenario_022,federal_income_tax_before_refundable_credits,gemini-3.8-flash,prompt_ambiguity,taxable_income_or_deductions,False,"It itemized unreimbursed employee business expenses, which are a miscellaneous itemized deduction that OBBBA permanently eliminated. It also left out the $3,951 phased senior deduction and the $910 QBI deduction, so its taxable income and tax came out too high." +us,scenario_022,federal_income_tax_before_refundable_credits,gemini-4-argon,prompt_ambiguity,taxable_income_or_deductions,False,"It used qualifying-surviving-spouse status although there is no dependent child, and it took a personal exemption even though OBBBA permanently set exemptions to zero. Both moves pushed its tax well below the single-schedule $11,113.57." +us,scenario_022,federal_income_tax_before_refundable_credits,glm-5.2,prompt_ambiguity,taxable_income_or_deductions,False,"It filed single correctly but applied 2025 brackets, itemized only property tax and charity (with no state income tax in SALT, which the prompt does not list), and skipped the OBBBA senior deduction (phased to $3,951). That left taxable income at $84,016.75; the reference's $74,552.59 adds the engine's $6,058.85 estimate of California income tax withheld to SALT." +us,scenario_022,federal_income_tax_before_refundable_credits,glm-5.3,prompt_ambiguity,taxable_income_or_deductions,False,"It subtracted $8,351 of unreimbursed employee expenses as an above-the-line adjustment, which is not allowed, and added the tax-exempt pension to AGI. It also subtracted $5,850 of federal withholding that was never given, even though withholding has nothing to do with tax before refundable credits." +us,scenario_022,federal_income_tax_before_refundable_credits,gpt-5.4-mini,prompt_ambiguity,taxable_income_or_deductions,False,"It concluded deductions wiped out the tax. In fact AGI is $109,149, including $52,635 of wages and 85% taxable Social Security, and the reference's total deductions of $34,596.57, whose SALT adds the engine's $6,058.85 estimate of California income tax withheld, leave $74,552.59 of taxable income, taxed at $11,113.57; the other readings of that unlisted input leave more tax." +us,scenario_022,federal_income_tax_before_refundable_credits,gpt-5.4-nano,prompt_ambiguity,taxable_income_or_deductions,False,"It gave no figures. $1,237 matches taxing only about $12,000 of income, which drastically overstates deductions or understates income compared with $109,149 of AGI and the reference's $74,552.59 of taxable income, which the other readings of the unlisted state income tax only raise." +us,scenario_022,federal_income_tax_before_refundable_credits,gpt-5.5,prompt_ambiguity,taxable_income_or_deductions,False,"It used surviving-spouse joint brackets although there is no dependent child, and it took a personal exemption that OBBBA permanently eliminated. It also left out the senior and QBI deductions." +us,scenario_022,federal_income_tax_before_refundable_credits,gpt-5.6-luna,prompt_ambiguity,taxable_income_or_deductions,False,"It named itemized, senior and QBI deductions but gave no amounts. $10,247 at single rates implies taxable income of about $70,600, roughly $3,900 below the reference's $74,552.59, whose SALT adds the engine's $6,058.85 estimate of California income tax withheld, an input the prompt does not list. The model gives no amounts that locate the difference." +us,scenario_022,federal_income_tax_before_refundable_credits,gpt-5.6-sol,prompt_ambiguity,taxable_income_or_deductions,False,"It used the surviving-spouse joint rate schedule and the age-adjusted joint standard deduction although there is no dependent child. The correct return is single and itemized, with income above $50,400 taxed at 22%." +us,scenario_022,federal_income_tax_before_refundable_credits,gpt-5.6-terra,prompt_ambiguity,taxable_income_or_deductions,False,"It applied the surviving-spouse (joint) schedule although there is no dependent child, so too much income stayed in the 12% band. It itemized only charity and property tax, with no state income tax in SALT, which the prompt does not list (the reference adds the engine's $6,058.85 estimate of California income tax withheld), and it left out the senior and QBI deductions." +us,scenario_022,federal_income_tax_before_refundable_credits,gpt-6-astra,prompt_ambiguity,taxable_income_or_deductions,False,"It used surviving-spouse joint brackets and the $33,850 joint standard deduction although there is no dependent child. As a single filer, itemizing beats the $18,150 standard deduction under every reading of the unlisted state income tax ($29,735.52 in the reference, whose SALT adds the engine's $6,058.85 estimate of California income tax withheld, and $24,832.27 with none paid), and income above $50,400 is taxed at 22%." +us,scenario_022,federal_income_tax_before_refundable_credits,gpt-6-luna,prompt_ambiguity,taxable_income_or_deductions,False,"It used the right categories (itemized, phased senior, QBI), but $9,651 at single rates implies taxable income near $67,900. That is about $6,650 below $74,552.59, so its deductions total about $6,650 more than the reference's $34,596.57, whose itemized $29,735.52 is SALT $14,887.85, including the engine's $6,058.85 estimate of California income tax withheld, plus charity $14,847.67 after the 0.5% floor. The model gives no itemized or QBI amounts that locate the difference." +us,scenario_022,federal_income_tax_before_refundable_credits,gpt-6-sol,prompt_ambiguity,taxable_income_or_deductions,False,"It filed single and phased the senior deduction correctly, and put itemized deductions at about $26,456 without a breakdown; the reference itemizes $29,735.52 by adding the engine's $6,058.85 estimate of California income tax withheld to SALT, an input the prompt does not list. It also left out the $910 QBI deduction on rental income, so taxable income came out at about $78,742." +us,scenario_022,federal_income_tax_before_refundable_credits,gpt-6.1-sol,prompt_ambiguity,taxable_income_or_deductions,False,"It used surviving-spouse brackets and the $33,850 joint standard deduction although there is no dependent child. The correct return is single and itemized, with income above $50,400 taxed at 22%." +us,scenario_022,federal_income_tax_before_refundable_credits,gpt-6.1-terra,prompt_ambiguity,taxable_income_or_deductions,False,"It applied surviving-spouse joint rates and the joint age-adjusted standard deduction although there is no dependent child, and it took the senior deduction without the 6% phaseout. As a single filer, itemizing wins, and income above $50,400 is taxed at 22%." +us,scenario_022,federal_income_tax_before_refundable_credits,grok-4.3,prompt_ambiguity,taxable_income_or_deductions,False,"It used a $30,000 surviving-spouse standard deduction and joint brackets although there is no dependent child. It left out the age add-on, the senior deduction and the QBI deduction, and it never itemized the SALT and charity that exceed the single standard deduction." +us,scenario_022,federal_income_tax_before_refundable_credits,grok-4.5,prompt_ambiguity,taxable_income_or_deductions,False,"It applied post-TCJA-sunset rules (a $5,419 personal exemption, $6,168 of 2%-floor employee expenses, pre-TCJA brackets), but OBBBA made the TCJA rules permanent. It also put its own $2,103 California tax estimate in SALT, where the reference uses the engine's $6,058.85 estimate of California income tax withheld, an input the prompt does not list, and it skipped the senior and QBI deductions." +us,scenario_022,federal_income_tax_before_refundable_credits,grok-4.6,prompt_ambiguity,taxable_income_or_deductions,False,"It filed single and took the phased senior deduction and QBI deduction, and put its own $1,974 California tax estimate in SALT, for SALT of $10,803. The prompt lists no state income tax withheld or paid; the reference's $14,887.85 SALT adds the engine's $6,058.85 estimate of California income tax withheld. It also skipped the 0.5%-of-AGI charitable floor, so taxable income came out at $78,092, against $74,552.59 in the reference." +us,scenario_022,federal_income_tax_before_refundable_credits,grok-4.7,prompt_ambiguity,taxable_income_or_deductions,False,"It put its own $1,867 California tax estimate in SALT, giving $10,696; the prompt lists no state income tax withheld or paid, and the reference's $14,887.85 SALT adds the engine's $6,058.85 estimate of California income tax withheld. It also set the QBI deduction to $0 instead of 20% of the $4,550 rental income ($910), and it used wrong 2026 single bracket limits ($12,225/$49,675 instead of $12,400/$50,400)." +us,scenario_022,federal_income_tax_before_refundable_credits,grok-build-0.1,prompt_ambiguity,taxable_income_or_deductions,False,"It put all $20,735 of Social Security into AGI instead of the 85% taxable amount ($17,624.75), deducted 2%-floor employee expenses and used 15%/25% post-TCJA-sunset brackets. OBBBA made the TCJA brackets permanent and the miscellaneous deduction suspension permanent." +us,scenario_022,federal_income_tax_before_refundable_credits,inkling,prompt_ambiguity,taxable_income_or_deductions,False,"It made up about $901 of rental depreciation that was never given and put its own estimate of about $2,024 of California tax in SALT, giving $10,853; the prompt lists no state income tax withheld or paid, and the reference's $14,887.85 SALT adds the engine's $6,058.85 estimate of California income tax withheld. It also left out the $910 QBI deduction, so taxable income came out at about $78,538, against $74,552.59 in the reference." +us,scenario_022,federal_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,It returned no value and no explanation for federal_income_tax_before_refundable_credits. +us,scenario_022,federal_income_tax_before_refundable_credits,kimi-k3,prompt_ambiguity,taxable_income_or_deductions,False,"It put its own $2,700 California tax estimate in SALT, for SALT of $11,529; the prompt lists no state income tax withheld or paid, and the reference's $14,887.85 SALT adds the engine's $6,058.85 estimate of California income tax withheld. It skipped the 0.5%-of-AGI charitable floor and explicitly took no QBI deduction, even though 20% of the $4,550 rental income ($910) is allowed, so taxable income came out at $78,275.67, against $74,552.59 in the reference." +us,scenario_022,federal_income_tax_before_refundable_credits,minimax-m3,prompt_ambiguity,taxable_income_or_deductions,False,"It claimed taxable income was too low to owe tax after the standard deduction. AGI is $109,149, and even the full $34,596.57 of deductions leaves $74,552.59 of taxable income." +us,scenario_022,federal_income_tax_before_refundable_credits,muse-spark-1.3,prompt_ambiguity,taxable_income_or_deductions,False,"It itemized about $26,900 for SALT and charity without a breakdown, and taxed about $82,000; the reference itemizes $29,735.52, whose SALT adds the engine's $6,058.85 estimate of California income tax withheld, an input the prompt does not list. That means it skipped both the $3,951 phased senior deduction and the $910 QBI deduction, which bring taxable income down to $74,552.59." +us,scenario_022,federal_income_tax_before_refundable_credits,muse-wonder,prompt_ambiguity,taxable_income_or_deductions,False,"It itemized only property tax and charity ($24,222), with no state income tax in SALT, which the prompt does not list, and it left out the $910 QBI deduction. That left taxable income at $80,976; the reference's $74,552.59 adds the engine's $6,058.85 estimate of California income tax withheld to SALT." +us,scenario_022,federal_income_tax_before_refundable_credits,ox-alpha,prompt_ambiguity,taxable_income_or_deductions,False,"It filed as a surviving spouse with joint rates and the joint standard deduction although there is no dependent child. It took the full $6,000 senior deduction without the 6% phaseout above $75,000 of MAGI and wrongly ruled out the QBI deduction on rental income." +us,scenario_022,federal_income_tax_before_refundable_credits,qwen-3.7-max,prompt_ambiguity,taxable_income_or_deductions,False,"It overstated AGI at $126,773.50 although its own components add to $109,149, used surviving-spouse joint brackets without a dependent, and imputed $12,771 of mortgage interest from the loan balance even though no interest paid was given. It also left out the senior and QBI deductions." +us,scenario_022,federal_income_tax_before_refundable_credits,qwen3.8-max,prompt_ambiguity,taxable_income_or_deductions,False,"It stacked non-deductible items into itemized deductions (unreimbursed employee expenses, mortgage interest that was never given, medical costs below the 7.5% floor) and treated deductions as nonrefundable credits to reach $0. Across the readings of the unlisted state income tax the engine itemizes at most $29,735.52, the reference's figure, whose SALT adds the engine's $6,058.85 estimate of California income tax withheld, and taxable income is at least $74,552.59." us,scenario_022,federal_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. us,scenario_022,head_medicaid_eligible,glm-5.2,llm_error,categorical_eligibility,False,"The model incorrectly treated Medicare enrollment plus age 77 as sufficient for Medicaid eligibility. Medicare status does not establish Medicaid eligibility, and this person receives no SSI and has medicaid_category NONE, so no California Medicaid pathway applies." us,scenario_022,local_income_tax,kimi-k2.6,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. @@ -1702,100 +1720,102 @@ us,scenario_022,payroll_tax,ox-alpha,llm_error,state_local_rule,False,"The model us,scenario_022,payroll_tax,qwen-3.7-max,llm_error,state_local_rule,False,"The model used an SDI rate of 1.1% and an outdated wage cap. For 2026, SDI is 1.3% of all wages with no cap, which yields $684.26 rather than $578.99." us,scenario_022,payroll_tax,qwen3.8-max,llm_error,state_local_rule,False,"The model stated that no mandatory employee state payroll taxes apply in California. That is wrong: the 1.3% SDI contribution ($684.26) is mandatory and should have been added to the $4,026.58 of federal FICA." us,scenario_022,self_employment_tax,kimi-k2.6,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. -us,scenario_022,state_income_tax_before_refundable_credits,claude-fable-5,llm_error,household_unit_or_filing_status,False,"Treated the head as a qualifying surviving spouse and used joint brackets, even though no dependent is listed, so single status applies. It also measured the 2% employee-expense floor on CA AGI rather than federal AGI. It then dropped its own ~$980 result in favor of an unsupported $3,162. Correct: single tax of $2,274.81 on $61,134 minus $306 in credits = $1,968.81." -us,scenario_022,state_income_tax_before_refundable_credits,claude-fable-5.1,llm_error,household_unit_or_filing_status,False,"Used joint brackets and three exemption credits ($459) for a widow with no dependent, who files single and gets only $306 (personal plus senior). It also left out the $6,168 of unreimbursed employee expenses (above the 2% floor) that California still allows, so taxable income came out at $67,302 instead of $61,134." -us,scenario_022,state_income_tax_before_refundable_credits,claude-haiku-4.5,llm_error,taxable_income_or_deductions,False,"Started from a made-up $134,529 federal taxable income and a federal-style standard deduction. It never excluded Social Security or itemized the $30,390 of CA deductions. It then subtracted a nonexistent ~$5,320 'Senior Property Tax Postponement' credit, which is a deferral program, not an income tax credit." -us,scenario_022,state_income_tax_before_refundable_credits,claude-haiku-5.5,llm_error,taxable_income_or_deductions,False,"Assumed deductions and exemption credits wipe out CA tax. In fact CA AGI is $91,524 after excluding Social Security, and after $30,390 of itemized deductions taxable income is still $61,134. That produces $2,274.81 of tax before the $306 credit." -us,scenario_022,state_income_tax_before_refundable_credits,claude-opus-4.7,llm_error,household_unit_or_filing_status,False,"Applied MFJ/surviving-spouse brackets and $420 of two-person exemption credits, but with no dependent the head files single and gets $306. It also omitted the $6,168 of deductible unreimbursed employee expenses, leaving taxable income near $66,000 instead of $61,134." -us,scenario_022,state_income_tax_before_refundable_credits,claude-opus-4.8,llm_error,household_unit_or_filing_status,False,"Used surviving-spouse (MFJ) brackets instead of single brackets and invented ~$7,000 of mortgage interest that was never given. Its own figures give $1,228 before credits, yet it reported $1,856, which is higher than its pre-credit tax. Correct single tax is $2,274.81 on $61,134, less $306." -us,scenario_022,state_income_tax_before_refundable_credits,claude-opus-5,llm_error,taxable_income_or_deductions,False,"Left out the unreimbursed employee business expenses that California allows as a miscellaneous itemized deduction ($6,168 after the 2% floor), so taxable income was $67,302 instead of $61,134. Its single-bracket tax estimate of ~$2,393 also does not match the brackets for that income." -us,scenario_022,state_income_tax_before_refundable_credits,claude-opus-5.5,llm_error,household_unit_or_filing_status,False,"Used joint brackets and three exemption credits (~$471) for a widow with no dependent, who files single with $306 of credits. It also dropped the $6,168 employee-expense miscellaneous deduction, so taxable income was $67,302 instead of $61,134." -us,scenario_022,state_income_tax_before_refundable_credits,claude-sonnet-4.6,llm_error,taxable_income_or_deductions,False,"Wrongly stated that California conforms to the TCJA suspension of unreimbursed employee expenses. California still allows them above the 2% floor ($6,168), so taxable income is $61,134, not $67,302. It also applied MFJ brackets and $588 of credits instead of single brackets and $306." -us,scenario_022,state_income_tax_before_refundable_credits,claude-sonnet-5,llm_error,household_unit_or_filing_status,False,"Used qualifying-widow(er) brackets for a head with no dependent, who must file single. It omitted the $6,168 employee-expense deduction (taxable $67,302 vs $61,134). It also replaced the bracket calculation with a guessed ~2.8% effective rate and did not subtract the $306 of exemption credits." -us,scenario_022,state_income_tax_before_refundable_credits,claude-sonnet-5.5,llm_error,household_unit_or_filing_status,False,"Applied joint/QSS brackets instead of single brackets, which cut pre-credit tax to ~$1,426 instead of the correct $2,274.81 on $61,134. It also left out the $6,168 of 2%-floored employee expenses, leaving taxable income at ~$67,300." -us,scenario_022,state_income_tax_before_refundable_credits,deepseek-v4-flash-0731,llm_error,taxable_income_or_deductions,False,"Started from federal AGI of $109,149 without subtracting the $17,625 of taxable Social Security that California excludes. It also left out the $6,168 employee-expense deduction, which inflated taxable income to $84,927 instead of $61,134." -us,scenario_022,state_income_tax_before_refundable_credits,deepseek-v4-pro,llm_error,age_disability,False,"Got taxable income of $61,134 right, but subtracted only a single $167 personal exemption credit. It left out the $153 senior exemption credit for the 77-year-old, which brings total credits to $306. Its bracket tax of $2,186 also understates the 2026 single-bracket tax of $2,274.81." -us,scenario_022,state_income_tax_before_refundable_credits,deepseek-v4-pro-0813,llm_error,age_disability,False,"Its explanation applies only one $153 exemption credit to $2,288 of tax, leaving out the $153 senior credit, and arrives at $2,135. That contradicts the submitted $1,964.52. The correct calculation is $2,274.81 of single-bracket tax less $306 of personal and senior credits = $1,968.81." -us,scenario_022,state_income_tax_before_refundable_credits,deepseek-v4.1-flash,llm_error,taxable_income_or_deductions,False,"Itemized only property tax and charity ($24,222) and left out the $6,168 of unreimbursed employee expenses that California allows above the 2% floor. Taxable income came out at $67,302 instead of $61,134, and the bracket sum of $2,780.91 also overstates the tax." -us,scenario_022,state_income_tax_before_refundable_credits,gemini-3-flash-preview,llm_error,taxable_income_or_deductions,False,"Measured the 2% employee-expense floor on CA AGI ($91,524) rather than federal AGI ($109,149). That gave a $6,521 miscellaneous deduction instead of $6,168, and taxable income of $60,781 instead of $61,134. It also used $310 of exemption credits instead of $306." -us,scenario_022,state_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,taxable_income_or_deductions,False,"Used the standard deduction even though itemized deductions of $30,390 (property tax, charity, and 2%-floored employee expenses) far exceed the $5,706 single standard deduction. Its result does not come from the correct $61,134 taxable income." -us,scenario_022,state_income_tax_before_refundable_credits,gemini-3.1-pro-preview,llm_error,taxable_income_or_deductions,False,"Applied the 2% employee-expense floor to CA AGI, giving $30,743 of itemized deductions instead of $30,390 and taxable income of $60,781 instead of $61,134. Its $2,180 result is well above single-bracket tax minus $306 of credits on either base, so it also under-applied the personal and senior exemption credits." -us,scenario_022,state_income_tax_before_refundable_credits,gemini-3.5-flash,llm_error,thresholds_rates,False,"Measured the 2% employee-expense floor on CA AGI (taxable income $60,781 instead of $61,134). It then overstated single-bracket tax at $2,415 and applied only $288 of credits instead of $306. The correct figures are $2,274.81 less $306." -us,scenario_022,state_income_tax_before_refundable_credits,gemini-3.5-flash-lite,llm_error,taxable_income_or_deductions,False,"Gave no derivation. The correct path is $91,524 CA AGI minus $30,390 of itemized deductions = $61,134 taxable, $2,274.81 of single-bracket tax, less $306 of credits = $1,968.81. The $3,211 answer is about $1,240 too high, consistent with leaving out much of the itemized deductions (including the employee-expense deduction) and/or the exemption credits." -us,scenario_022,state_income_tax_before_refundable_credits,gemini-3.6-flash,llm_error,taxable_income_or_deductions,False,"Measured the 2% employee-expense floor on CA AGI, giving $30,743 of itemized deductions instead of $30,390. Its $2,035 result is also about $95 above single-bracket tax minus the full $306 of personal and senior exemption credits on its own base." -us,scenario_022,state_income_tax_before_refundable_credits,gemini-3.7-flash,llm_error,taxable_income_or_deductions,False,"Gave no numbers. Correctly, $61,134 of taxable income yields $2,274.81 of single-bracket tax, less $306 of credits = $1,968.81. The $2,652 answer is about $680 too high, consistent with leaving out the $6,168 employee-expense deduction and part of the exemption credits." -us,scenario_022,state_income_tax_before_refundable_credits,gemini-3.8-flash,llm_error,thresholds_rates,False,"Gave no derivation. Single-bracket tax of $2,274.81 on $61,134, less $306 of personal and senior exemption credits, gives $1,968.81. The $2,050 answer matches either overstated brackets or only one exemption credit being subtracted." -us,scenario_022,state_income_tax_before_refundable_credits,gemini-4-argon,llm_error,household_unit_or_filing_status,False,"Its $1,285 result on ~$60,781 of taxable income implies joint/surviving-spouse brackets. With no dependent, the head files single, and single brackets produce $2,274.81 of tax on $61,134 before the $306 credit. It also measured the 2% floor on CA AGI instead of federal AGI." -us,scenario_022,state_income_tax_before_refundable_credits,glm-5.2,llm_error,taxable_income_or_deductions,False,"Invented $24,556 of rental income, a mortgage interest deduction, and a $1,000 taxable Social Security amount. It used a federal standard deduction instead of CA itemized deductions and never excluded Social Security, so it reached $11,626 instead of starting from $91,524 CA AGI and $30,390 of itemized deductions." -us,scenario_022,state_income_tax_before_refundable_credits,glm-5.3,llm_error,taxable_income_or_deductions,False,"Built CA AGI of $102,919 from a made-up $1,750 pension adjustment without excluding taxable Social Security. It took a standard deduction instead of the $30,390 of itemized deductions and wrongly denied the senior exemption credit." -us,scenario_022,state_income_tax_before_refundable_credits,gpt-5.4-mini,llm_error,taxable_income_or_deductions,False,"Assumed age-related treatment and deductions fully offset CA tax. In fact taxable income after $30,390 of itemized deductions is $61,134, which carries $2,274.81 of tax, and the only age-related offset is a $153 senior exemption credit." -us,scenario_022,state_income_tax_before_refundable_credits,gpt-5.4-nano,llm_error,household_unit_or_filing_status,False,"Gave no figures. The $1,036 answer is close to what joint/surviving-spouse brackets produce, whereas single brackets on $61,134 give $2,274.81 less $306 = $1,968.81." -us,scenario_022,state_income_tax_before_refundable_credits,gpt-5.5,llm_error,household_unit_or_filing_status,False,"Applied joint/surviving-spouse brackets ($1,136 of tax) and ~$486 of two-person credits, but a widow with no dependent files single. Single brackets give $2,274.81 and credits are $306. It also measured the 2% floor on CA AGI, which gave $60,781 of taxable income instead of $61,134." -us,scenario_022,state_income_tax_before_refundable_credits,gpt-5.6-luna,llm_error,age_disability,False,"Applied only the personal exemption credit and left out the $153 senior exemption credit for a 77-year-old. The $2,893 answer is also about $620 above the $2,274.81 single-bracket tax on $61,134, consistent with an incomplete itemized deduction." -us,scenario_022,state_income_tax_before_refundable_credits,gpt-5.6-sol,llm_error,household_unit_or_filing_status,False,"Applied qualifying-surviving-spouse rates, but QSS status requires a dependent child and none is listed, so single rates apply. Single rates on $61,134 give $2,274.81, less $306 = $1,968.81." -us,scenario_022,state_income_tax_before_refundable_credits,gpt-5.6-terra,llm_error,household_unit_or_filing_status,False,"Used surviving-spouse (joint) California rates for a head with no dependent, who files single. Single brackets on $61,134 produce $2,274.81 before the $306 personal and senior credits." -us,scenario_022,state_income_tax_before_refundable_credits,gpt-6-astra,llm_error,household_unit_or_filing_status,False,"Applied the surviving-spouse schedule ($1,159 of tax) and $459 of credits, but with no dependent the head files single: $2,274.81 of tax and $306 of credits. It also measured the 2% floor on CA AGI, giving $60,781 of taxable income instead of $61,134." -us,scenario_022,state_income_tax_before_refundable_credits,gpt-6-luna,llm_error,age_disability,False,"Subtracted only the personal exemption credit and left out the $153 senior exemption credit for the 77-year-old. That leaves its answer about $190 above $2,274.81 − $306 = $1,968.81." -us,scenario_022,state_income_tax_before_refundable_credits,gpt-6-sol,llm_error,age_disability,False,"Measured the 2% floor on CA AGI (taxable income ~$60,800 instead of $61,134) and subtracted only the personal exemption credit. It left out the $153 senior exemption credit, so total credits should be $306." -us,scenario_022,state_income_tax_before_refundable_credits,gpt-6.1-sol,llm_error,household_unit_or_filing_status,False,"Used surviving-spouse brackets and $474 of credits for a widow with no dependent, who files single with $306 of credits. It also measured the 2% floor on CA AGI ($30,742.52 of itemized deductions instead of $30,389.97)." -us,scenario_022,state_income_tax_before_refundable_credits,grok-4.3,llm_error,taxable_income_or_deductions,False,"Declared the tax not estimable and entered 0, skipping the calculation entirely. The correct path is $61,134 of taxable income after $30,390 of itemized deductions, $2,274.81 of single-bracket tax, and $1,968.81 after $306 of credits." -us,scenario_022,state_income_tax_before_refundable_credits,grok-4.5,llm_error,age_disability,False,"Subtracted only the $153 personal exemption credit and left out the $153 senior exemption credit for a 77-year-old. It also measured the 2% employee-expense floor on CA AGI, giving taxable income of $60,781 instead of $61,134." -us,scenario_022,state_income_tax_before_refundable_credits,grok-4.6,llm_error,thresholds_rates,False,"Got every step right (taxable income $61,134, single status, $306 of credits) except that it approximated 2026 single-bracket tax at $2,280 instead of the exact $2,274.81. That rounding produced the $5 miss." -us,scenario_022,state_income_tax_before_refundable_credits,grok-4.7,llm_error,taxable_income_or_deductions,False,"Measured the 2% employee-expense floor on CA AGI ($91,524) instead of federal AGI ($109,149), giving a $6,521 deduction instead of $6,168 and taxable income of $60,781 instead of $61,134. It also understated single-bracket tax at $2,173." -us,scenario_022,state_income_tax_before_refundable_credits,grok-build-0.1,llm_error,age_disability,False,"Stated that no nonrefundable credits apply and so left out the $306 of personal and senior exemption credits. It also measured the 2% floor on CA AGI, giving taxable income of $60,781 instead of $61,134." -us,scenario_022,state_income_tax_before_refundable_credits,inkling,llm_error,age_disability,False,"Miscomputed CA AGI as $90,623 instead of $91,524 and subtracted only a $154 personal credit, leaving out the $153 senior exemption credit for a 77-year-old." -us,scenario_022,state_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"Returned no value and no explanation for state_income_tax_before_refundable_credits, so there was nothing to score." -us,scenario_022,state_income_tax_before_refundable_credits,kimi-k3,llm_error,taxable_income_or_deductions,False,"Itemized only property tax and charity ($24,222), leaving out the $6,168 of unreimbursed employee expenses above the 2% floor that California still allows. It also subtracted only a $144 personal credit with no senior exemption credit." -us,scenario_022,state_income_tax_before_refundable_credits,minimax-m3,llm_error,taxable_income_or_deductions,False,"Claimed income falls below the tax threshold after deductions. After excluding Social Security and subtracting $30,390 of itemized deductions, CA taxable income is still $61,134, which carries $2,274.81 of tax." -us,scenario_022,state_income_tax_before_refundable_credits,muse-spark-1.3,llm_error,taxable_income_or_deductions,False,"Itemized only property tax and charity ($24,222), leaving out the $6,168 of 2%-floored unreimbursed employee expenses that California allows. Taxable income came out at ~$67,300 instead of $61,134." -us,scenario_022,state_income_tax_before_refundable_credits,muse-wonder,llm_error,taxable_income_or_deductions,False,"Left out the $6,168 miscellaneous deduction for unreimbursed employee expenses, so itemized deductions were $24,222 instead of $30,390 and the 8%-bracket tax was too high. It also used $267 of credits instead of $306." -us,scenario_022,state_income_tax_before_refundable_credits,ox-alpha,llm_error,taxable_income_or_deductions,False,"Wrongly claimed California taxes federally taxable Social Security, so it did not subtract the $17,625. It also left out the employee-expense deduction, giving taxable income of $84,927 instead of $61,134, and used MFJ brackets for a single filer." -us,scenario_022,state_income_tax_before_refundable_credits,qwen-3.7-max,llm_error,taxable_income_or_deductions,False,"Used a $10,726 standard deduction instead of $30,390 of itemized deductions, and wrongly said California disallows unreimbursed employee expenses. It also used invented brackets starting at 4% instead of the 1%/2%/4%/6%/8% single schedule." -us,scenario_022,state_income_tax_before_refundable_credits,qwen3.8-max,llm_error,taxable_income_or_deductions,False,"Asserted that deductions and senior credits reduce tax to zero. Taxable income after $30,390 of itemized deductions is $61,134, giving $2,274.81 of tax, and exemption credits total only $306." +us,scenario_022,state_income_tax_before_refundable_credits,claude-fable-5,llm_error,household_unit_or_filing_status,False,"It used joint/surviving-spouse brackets and joint exemption credits, but the head has no dependent child and must use the single schedule. It also based the 2% employee-expense floor on CA AGI, getting $6,521 instead of about $6,168 (floor based on federal AGI). Its own math reached about $980, yet it reported $3,162 with no derivation." +us,scenario_022,state_income_tax_before_refundable_credits,claude-fable-5.1,llm_error,household_unit_or_filing_status,False,"It left out the $6,168 deduction for unreimbursed employee expenses (allowed in CA after the 2% floor), so taxable income came out at $67,302 instead of $61,134. It then used joint brackets and two personal exemption credits, although a surviving spouse with no dependent files single: $2,274.81 tax less $306 in credits." +us,scenario_022,state_income_tax_before_refundable_credits,claude-haiku-4.5,llm_error,taxable_income_or_deductions,False,"It started from an invented $134,529 income, did not exclude Social Security, and took a standard deduction instead of the $30,390 of CA itemized deductions. It also subtracted a made-up $5,320 property-tax credit; the Senior Property Tax Postponement program is not an income tax credit." +us,scenario_022,state_income_tax_before_refundable_credits,claude-haiku-5.5,llm_error,taxable_income_or_deductions,False,"It assumed CA taxable income was near zero. In fact, $91,524 of non-Social-Security income less $30,390 of itemized deductions leaves $61,134 taxable, which produces $2,274.81 of single-schedule tax before the $306 in exemption credits." +us,scenario_022,state_income_tax_before_refundable_credits,claude-opus-4.7,llm_error,household_unit_or_filing_status,False,"It used MFJ/surviving-spouse brackets and joint exemption credits, but without a dependent child the head files single. It also left out the deduction for unreimbursed employee expenses above 2% of federal AGI (about $6,168), so taxable income was too high and the rate schedule too low." +us,scenario_022,state_income_tax_before_refundable_credits,claude-opus-4.8,llm_error,household_unit_or_filing_status,False,"It used MFJ/surviving-spouse brackets instead of single brackets and added about $7,000 of mortgage interest that was never given. It also skipped the employee-expense miscellaneous deduction. Its own math gave $1,228 before credits, yet it reported $1,856, which doesn't follow from that figure." +us,scenario_022,state_income_tax_before_refundable_credits,claude-opus-5,llm_error,taxable_income_or_deductions,False,"It used single status but left out the $6,168 miscellaneous deduction for unreimbursed employee expenses (8,351 less 2% of federal AGI), so taxable income was $67,302 instead of $61,134. Its $2,393 tax figure also fails to match the single schedule for that income." +us,scenario_022,state_income_tax_before_refundable_credits,claude-opus-5.5,llm_error,household_unit_or_filing_status,False,"It used joint brackets and two personal exemption credits plus a senior credit, but a surviving spouse with no dependent files single and gets one personal and one senior credit ($306). It also left out the roughly $6,168 employee-expense deduction, so taxable income was $67,302 instead of $61,134." +us,scenario_022,state_income_tax_before_refundable_credits,claude-sonnet-4.6,llm_error,taxable_income_or_deductions,False,"It said California follows the TCJA in disallowing unreimbursed employee business expenses. California did not adopt that change, and about $6,168 above the 2% floor is deductible. It also used MFJ/surviving-spouse brackets and a $444 joint exemption credit instead of the single schedule and $306 in single-plus-senior credits." +us,scenario_022,state_income_tax_before_refundable_credits,claude-sonnet-5,llm_error,household_unit_or_filing_status,False,"It used qualifying-widow(er) brackets, but with no dependent the head files single. It also skipped the employee-expense miscellaneous deduction, getting taxable income of $67,302 instead of $61,134. It subtracted no exemption credits, saying they were 'embedded'." +us,scenario_022,state_income_tax_before_refundable_credits,claude-sonnet-5.5,llm_error,household_unit_or_filing_status,False,"It used joint/QSS brackets instead of single, because it didn't recognize that surviving-spouse status requires a dependent child. It also left out the roughly $6,168 deduction for unreimbursed employee expenses above 2% of federal AGI, so taxable income came out at $67,300." +us,scenario_022,state_income_tax_before_refundable_credits,deepseek-v4-flash-0731,llm_error,taxable_income_or_deductions,False,"It started from federal AGI of $109,149 and never subtracted the $17,625 of taxable Social Security, which California excludes. It also left out the roughly $6,168 employee-expense deduction, so taxable income was $84,927 instead of $61,134." +us,scenario_022,state_income_tax_before_refundable_credits,deepseek-v4-pro,llm_error,thresholds_rates,False,"It got taxable income right at $61,134, but its bracket math gave $2,186 instead of the correct single-schedule tax of $2,274.81. It also subtracted only a $167 personal credit and left out the $153 senior exemption credit that applies at age 77." +us,scenario_022,state_income_tax_before_refundable_credits,deepseek-v4-pro-0813,llm_error,age_disability,False,"Its explanation subtracts only one $153 personal exemption credit from $2,288 to get $2,135, leaving out the $153 senior credit for a 77-year-old. The value it submitted, $1,964.52, contradicts that explanation and is $4.29 below the correct $2,274.81 tax minus $306 in credits." +us,scenario_022,state_income_tax_before_refundable_credits,deepseek-v4.1-flash,llm_error,taxable_income_or_deductions,False,"It left out the roughly $6,168 deduction for unreimbursed employee expenses (allowed in CA above the 2% floor), so it taxed $67,302 instead of $61,134. Its bracket breakpoints also differ from the CA single schedule (1% to $11,079, 2% to $26,264, 4% to $41,452, 6% to $57,542, then 8%)." +us,scenario_022,state_income_tax_before_refundable_credits,gemini-3-flash-preview,llm_error,taxable_income_or_deductions,False,"It based the 2% miscellaneous-deduction floor on CA AGI ($91,524), getting $6,520.52, but the floor uses federal AGI ($109,149), which leaves about $6,168. So it understated taxable income by about $353 ($60,781 vs $61,134). It also used a $310 credit instead of $306 and slightly different bracket figures." +us,scenario_022,state_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,taxable_income_or_deductions,False,"It took the single 65+ standard deduction instead of itemizing $30,390 (property tax, charity, and employee expenses above the 2% floor), which is far larger than the $5,706 CA standard deduction. It gave no supporting bracket calculation for its $1,175." +us,scenario_022,state_income_tax_before_refundable_credits,gemini-3.1-pro-preview,llm_error,taxable_income_or_deductions,False,"It based the 2% employee-expense floor on CA AGI, getting $30,743 of itemized deductions instead of $30,390 (floor on federal AGI). Its $2,180 is also higher than single-schedule tax on its own $60,781 less the full $306 in personal-plus-senior credits, which means it did not fully apply both exemption credits." +us,scenario_022,state_income_tax_before_refundable_credits,gemini-3.5-flash,llm_error,thresholds_rates,False,"It based the 2% employee-expense floor on CA AGI instead of federal AGI, getting taxable income of $60,781 instead of $61,134. It then overstated tax at $2,415, which is above the single schedule's roughly $2,247 on that income, and used $288 in credits instead of $306." +us,scenario_022,state_income_tax_before_refundable_credits,gemini-3.5-flash-lite,llm_error,taxable_income_or_deductions,False,"It gave no derivation. The correct path is CA AGI of $91,524 less $30,390 itemized = $61,134 taxable, which is $2,274.81 on the single schedule minus $306 in credits. Its $3,211 matches a computation that skipped most of the itemized deductions or exemption credits." +us,scenario_022,state_income_tax_before_refundable_credits,gemini-3.6-flash,llm_error,taxable_income_or_deductions,False,"It based the 2% floor on CA AGI, getting $30,743 of itemized deductions instead of the $30,390 that a federal-AGI floor gives. Its $2,035 is also higher than the single-schedule tax less the full $306 in personal-plus-senior credits, so the senior exemption credit was not fully applied." +us,scenario_022,state_income_tax_before_refundable_credits,gemini-3.7-flash,llm_error,taxable_income_or_deductions,False,"Its $2,652 is about $683 too high. The correct result is $2,274.81 of single-schedule tax on $61,134 less $306 in credits. Leaving out the roughly $6,168 deduction for unreimbursed employee expenses above 2% of federal AGI and taxing about $67,302 on the single schedule gives about $2,462 after the $306 in credits, which is still below its $2,652." +us,scenario_022,state_income_tax_before_refundable_credits,gemini-3.8-flash,llm_error,age_disability,False,"Its $2,050 is $81 above the correct result: single-schedule tax of $2,274.81 on $61,134 less the $153 personal and $153 senior exemption credits. That matches netting less than the full $306 in credits, with the 2% employee-expense floor based on CA AGI." +us,scenario_022,state_income_tax_before_refundable_credits,gemini-4-argon,llm_error,household_unit_or_filing_status,False,"It based the 2% floor on CA AGI ($30,742.52 itemized instead of $30,390). Its $1,285.40 is far below the single-schedule result, which shows it used joint-type brackets or joint-sized exemption credits; with no dependent child, the head files single." +us,scenario_022,state_income_tax_before_refundable_credits,glm-5.2,llm_error,taxable_income_or_deductions,False,"It invented $24,556 of rental income and $11,326 of mortgage interest, and included Social Security in the CA base. It also used a standard deduction instead of the $30,390 of CA itemized deductions, which made its result wildly too high." +us,scenario_022,state_income_tax_before_refundable_credits,glm-5.3,llm_error,taxable_income_or_deductions,False,"It used a standard deduction instead of the $30,390 of CA itemized deductions, which are much larger, and added tax-exempt pension income back to CA AGI. It taxed $95,830 instead of $61,134, and it applied no personal or senior exemption credits." +us,scenario_022,state_income_tax_before_refundable_credits,gpt-5.4-mini,llm_error,taxable_income_or_deductions,False,"It claimed age-related deductions wipe out the tax, but California has no senior income exclusion beyond the $153 senior credit. $61,134 of taxable income produces $2,274.81 of tax, which is reduced only to $1,968.81 by the $306 in exemption credits." +us,scenario_022,state_income_tax_before_refundable_credits,gpt-5.4-nano,llm_error,household_unit_or_filing_status,False,"It gave no derivation. Its $1,036 is close to the joint/surviving-spouse bracket results other models produced, while the correct method uses the single schedule (no dependent child), giving $2,274.81 on $61,134 less $306 in credits." +us,scenario_022,state_income_tax_before_refundable_credits,gpt-5.5,llm_error,household_unit_or_filing_status,False,"It used joint/surviving-spouse brackets ($1,136 tax) and about $486 of joint-sized exemption credits. Without a dependent child, the head files single: $2,274.81 tax less $306 in credits. It also based the 2% employee-expense floor on CA AGI instead of federal AGI." +us,scenario_022,state_income_tax_before_refundable_credits,gpt-5.6-luna,llm_error,taxable_income_or_deductions,False,"Its $2,893 is far above the correct $1,968.81. Leaving out the roughly $6,168 employee-expense miscellaneous deduction and subtracting only a $153 personal exemption credit would give about $2,615 on the single schedule, still below its $2,893." +us,scenario_022,state_income_tax_before_refundable_credits,gpt-5.6-sol,llm_error,household_unit_or_filing_status,False,"It explicitly used qualifying-surviving-spouse rates. That status requires a dependent child, so the head files single, and the joint-width brackets cut tax to about one-third of the correct single-schedule figure." +us,scenario_022,state_income_tax_before_refundable_credits,gpt-5.6-terra,llm_error,household_unit_or_filing_status,False,"It used surviving-spouse (joint) tax rates. With no dependent the head files single, so tax on $61,134 is $2,274.81, and that should be reduced by both the $153 personal and $153 senior credits." +us,scenario_022,state_income_tax_before_refundable_credits,gpt-6-astra,llm_error,household_unit_or_filing_status,False,"It used the surviving-spouse schedule and a $306 joint personal credit plus a $153 senior credit. A single filer gets $153 + $153 and pays tax on the single schedule. It also based the 2% employee-expense floor on CA AGI, getting $30,742.52 instead of $30,390." +us,scenario_022,state_income_tax_before_refundable_credits,gpt-6-luna,llm_error,age_disability,False,"It subtracted only the personal exemption credit and left out the $153 senior exemption credit for a 77-year-old. That leaves its result about $190 above the correct $2,274.81 − $306." +us,scenario_022,state_income_tax_before_refundable_credits,gpt-6-sol,llm_error,age_disability,False,"It based the 2% employee-expense floor on CA AGI, getting about $60,800 taxable instead of $61,134. It also subtracted only the personal exemption credit and left out the $153 senior exemption credit." +us,scenario_022,state_income_tax_before_refundable_credits,gpt-6.1-sol,llm_error,household_unit_or_filing_status,False,"It used surviving-spouse brackets and $474 of joint-sized personal and senior credits. With no dependent child the head files single, so the correct figure is $2,274.81 of single-schedule tax less $306 in credits. It also based the 2% floor on CA AGI." +us,scenario_022,state_income_tax_before_refundable_credits,gpt-6.1-terra,llm_error,household_unit_or_filing_status,False,"It used surviving-spouse rates. That status requires a dependent child, so the head files single, and the single schedule gives $2,274.81 on $61,134 before $306 in credits." +us,scenario_022,state_income_tax_before_refundable_credits,grok-4.3,llm_error,taxable_income_or_deductions,False,"It declined to compute and defaulted to zero. The required computation is CA AGI of $91,524 less $30,390 itemized = $61,134, taxed at $2,274.81 on the single schedule less $306 in exemption credits." +us,scenario_022,state_income_tax_before_refundable_credits,grok-4.5,llm_error,age_disability,False,"It subtracted only the $153 personal exemption credit and left out the $153 senior exemption credit that applies at age 77. It also based the 2% employee-expense floor on CA AGI, which understated taxable income by about $353." +us,scenario_022,state_income_tax_before_refundable_credits,grok-4.6,llm_error,thresholds_rates,False,"Its taxable income ($61,134) and credits ($306) are correct, but it estimated tax before credits as 'about 2,280' instead of computing $2,274.81 exactly from the single brackets (1% to $11,079, 2% to $26,264, 4% to $41,452, 6% to $57,542, 8% above). That left it $5 too high." +us,scenario_022,state_income_tax_before_refundable_credits,grok-4.7,llm_error,taxable_income_or_deductions,False,"It based the 2% employee-expense floor on CA AGI, getting $6,521 instead of about $6,168 with a floor on federal AGI, so taxable income came out at $60,781 instead of $61,134. Its projected brackets then understated tax at $2,173 instead of $2,274.81." +us,scenario_022,state_income_tax_before_refundable_credits,grok-build-0.1,llm_error,age_disability,False,"It said no nonrefundable credits apply and skipped the $153 personal and $153 senior exemption credits, which apply to this household. It also based the 2% employee-expense floor on CA AGI instead of federal AGI." +us,scenario_022,state_income_tax_before_refundable_credits,inkling,llm_error,age_disability,False,"It got CA AGI wrong at $90,623; the correct figure is $91,524 because only the $17,625 of taxable Social Security is subtracted. It also subtracted only a $154 personal credit and left out the $153 senior exemption credit." +us,scenario_022,state_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"It gave no value or explanation for state_income_tax_before_refundable_credits, so nothing could be parsed." +us,scenario_022,state_income_tax_before_refundable_credits,kimi-k3,llm_error,taxable_income_or_deductions,False,"It left out the deduction for unreimbursed employee business expenses above 2% of federal AGI (about $6,168), which California still allows, so it taxed $67,302 instead of $61,134. It also subtracted only a $144 personal credit and missed the $153 senior exemption credit." +us,scenario_022,state_income_tax_before_refundable_credits,minimax-m3,llm_error,taxable_income_or_deductions,False,"It claimed income falls below the tax threshold after deductions. In fact, $91,524 of CA AGI less $30,390 of itemized deductions leaves $61,134 taxable, producing $2,274.81 of single-schedule tax before $306 in credits." +us,scenario_022,state_income_tax_before_refundable_credits,muse-spark-1.3,llm_error,taxable_income_or_deductions,False,"It counted only property tax and charity ($24,222) and left out the roughly $6,168 deduction for unreimbursed employee expenses above 2% of federal AGI. That made taxable income $67,300 instead of $61,134." +us,scenario_022,state_income_tax_before_refundable_credits,muse-wonder,llm_error,taxable_income_or_deductions,False,"It left out the roughly $6,168 employee-expense miscellaneous deduction (allowed in CA after the 2% floor on federal AGI), so it taxed $67,302 instead of $61,134. It also used $267 in exemption credits instead of $306." +us,scenario_022,state_income_tax_before_refundable_credits,ox-alpha,llm_error,taxable_income_or_deductions,False,"It stated that California taxes federally taxable Social Security and kept the $17,625 in CA AGI. California fully excludes Social Security, so AGI is $91,524. It also used MFJ brackets and left out the employee-expense deduction." +us,scenario_022,state_income_tax_before_refundable_credits,qwen-3.7-max,llm_error,taxable_income_or_deductions,False,"It used a roughly $10,726 standard deduction instead of the $30,390 of CA itemized deductions, applied made-up brackets starting at 4%, and subtracted an inflated $639 of credits. The correct credits are $153 personal plus $153 senior." +us,scenario_022,state_income_tax_before_refundable_credits,qwen3.8-max,llm_error,taxable_income_or_deductions,False,"It claimed deductions and senior credits wipe out the tax. Itemized deductions of $30,390 still leave $61,134 taxable and $2,274.81 of single-schedule tax, which the $306 in exemption credits reduce only to $1,968.81." us,scenario_022,state_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. -us,scenario_023,federal_income_tax_before_refundable_credits,claude-fable-5,llm_error,other,False,"The model correctly got $644 of tentative tax, then erased it with a $1,000 Saver's Credit and an AOTC. The $8,000 of 403(b) distributions reduces the $3,599 of eligible contributions to $0 on Form 8880. The AOTC is $0 because no qualified tuition is listed. Tax should stay at $643.43." -us,scenario_023,federal_income_tax_before_refundable_credits,claude-fable-5.1,llm_error,other,False,"The model computed the $643.50 tentative tax correctly but applied a $1,000 Saver's Credit. It ignored the §25B(d)(2) rule that testing-period distributions ($8,000 from the 403(b)) are subtracted from qualified contributions, which leaves a zero credit base and $643.43 of tax." -us,scenario_023,federal_income_tax_before_refundable_credits,claude-haiku-4.5,llm_error,taxable_income_or_deductions,False,"The model left the $8,000 of taxable 403(b) distributions out of income and used the outdated $14,600 standard deduction, which produced negative taxable income. Correctly, AGI is $22,534, the standard deduction is $16,100, and taxable income is $6,434, giving $643.43 of tax." -us,scenario_023,federal_income_tax_before_refundable_credits,claude-haiku-5.5,llm_error,taxable_income_or_deductions,False,"The model only subtracted the 401(k)/IRA deferrals and the standard deduction from wages. Its zero result is consistent with dropping the $8,000 taxable 403(b) distribution, which pushes AGI to $22,534 and leaves $6,434 taxable after the $16,100 standard deduction, or $643.43 of tax." -us,scenario_023,federal_income_tax_before_refundable_credits,claude-opus-4.7,llm_error,other,False,"The model correctly got about $644 of tax but offset it with a $1,500 nonrefundable AOTC. With no qualified tuition or fees listed, qualified education expenses are $0 and so is the AOTC, so tax should stay at $643.43." -us,scenario_023,federal_income_tax_before_refundable_credits,claude-opus-4.8,llm_error,other,False,"The model assumed 'qualified 1098-T expenses' that were never listed and claimed the nonrefundable AOTC against the $644 tax. Unlisted tuition is $0, so the AOTC is $0, no credit applies, and the result is $643.43." -us,scenario_023,federal_income_tax_before_refundable_credits,claude-opus-5,llm_error,other,False,"The model correctly reached about $644 of tax, then applied up to $1,500 of nonrefundable AOTC. The AOTC requires qualified education expenses, and none are listed, so the credit is $0 and tax is $643.43." -us,scenario_023,federal_income_tax_before_refundable_credits,claude-opus-5.5,llm_error,other,False,"The model explicitly assumed that the 403(b) distributions do not reduce eligible Saver's Credit contributions. That is wrong: Form 8880 line 4 subtracts the $8,000 of testing-period distributions from the $3,599 of contributions, which zeroes the credit and leaves $643.43." -us,scenario_023,federal_income_tax_before_refundable_credits,claude-sonnet-4.6,llm_error,thresholds_rates,False,"The model correctly found AGI of $22,535 and no nonrefundable credits, but it used an inflation guess of $15,350 for the 2026 single standard deduction. The OBBBA amount is $16,100, which gives $6,434 of taxable income and $643.43 of tax, not $719." -us,scenario_023,federal_income_tax_before_refundable_credits,claude-sonnet-5,llm_error,other,False,"The model claimed taxable income is near zero and that the AOTC wipes out any remainder. In fact, $22,534 of AGI less the $16,100 deduction leaves $6,434 taxable. The AOTC is $0 because no qualified expenses are listed, so tax is $643.43." -us,scenario_023,federal_income_tax_before_refundable_credits,claude-sonnet-5.5,llm_error,other,False,"The model correctly computed about $644 of tax but applied a $1,000 Saver's Credit at the 50% rate. It missed that the $8,000 403(b) distribution in the testing period reduces qualified contributions to $0 under §25B(d)(2)." -us,scenario_023,federal_income_tax_before_refundable_credits,deepseek-v4-flash-0731,llm_error,taxable_income_or_deductions,False,"The model subtracted the $8,089 employer-sponsored insurance premium from wages as a pre-tax exclusion, but the listed gross wages are not reduced by that premium. Without that subtraction, AGI is $22,534, taxable income is $6,434, and tax is $643.43." -us,scenario_023,federal_income_tax_before_refundable_credits,deepseek-v4-pro,llm_error,taxable_income_or_deductions,False,"The model wrongly excluded the $8,089 ESI premium from wages, which understated AGI at $14,446. It also used a TCJA-expiration standard deduction of $8,350 instead of the $16,100 2026 OBBBA amount. The correct AGI of $22,534 less $16,100 gives $643.43 of tax." -us,scenario_023,federal_income_tax_before_refundable_credits,deepseek-v4-pro-0813,llm_error,thresholds_rates,False,"The model assumed TCJA had expired and used an $8,300 standard deduction plus a $5,300 personal exemption. OBBBA made the higher deduction permanent ($16,100 single for 2026) and kept the exemption at $0, so taxable income is $6,434 and tax is $643.43, not $893.50." -us,scenario_023,federal_income_tax_before_refundable_credits,deepseek-v4.1-flash,llm_error,other,False,"The model used the 2025 $15,750 standard deduction instead of $16,100. It then applied a $1,000 Saver's Credit without netting the $8,000 403(b) distribution against contributions, which zeroes the credit and leaves $643.43 of tax." -us,scenario_023,federal_income_tax_before_refundable_credits,gemini-3-flash-preview,llm_error,other,False,"The model used a TCJA-expiration deduction-plus-exemption of about $14,000 instead of the $16,100 2026 standard deduction. It then applied a $1,000 Saver's Credit, ignoring that the $8,000 of 403(b) distributions eliminates the credit's contribution base. No credit applies, and tax is $643.43." -us,scenario_023,federal_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,taxable_income_or_deductions,False,"The model asserted zero taxable income, but AGI of $22,534 (including the $8,000 taxable 403(b) distribution) exceeds the $16,100 standard deduction by $6,434. That remainder is taxed at 10% for $643.43." -us,scenario_023,federal_income_tax_before_refundable_credits,gemini-3.1-pro-preview,llm_error,other,False,"The model offset the remaining tax with the Saver's Credit. The $8,000 of 403(b) distributions in the testing period exceeds the $3,599 of retirement contributions, so the credit is $0 and the $643.43 tax on $6,434 of taxable income stands." -us,scenario_023,federal_income_tax_before_refundable_credits,gemini-3.5-flash,llm_error,taxable_income_or_deductions,False,"The model reached its $14,446 AGI by excluding the $8,089 ESI premium from wages, which is not a pre-tax reduction in this input. It then applied a Saver's Credit that the $8,000 403(b) distribution eliminates. The correct AGI of $22,534 yields $643.43 of tax." -us,scenario_023,federal_income_tax_before_refundable_credits,gemini-3.5-flash-lite,llm_error,other,False,"The model claimed nonrefundable credits reduce tax to $0. No nonrefundable credit applies: the AOTC has no qualified expenses, and the Saver's Credit base is zeroed by the $8,000 403(b) distribution. That leaves 10% of $6,434 of taxable income, or $643.43." -us,scenario_023,federal_income_tax_before_refundable_credits,gemini-3.6-flash,llm_error,other,False,"Its $753.50 pre-credit tax implies the 2025 $15,000 standard deduction instead of $16,100. It then subtracted a $200 Saver's Credit even though the $8,000 403(b) distribution reduces eligible contributions to $0. The correct result is $643.43." -us,scenario_023,federal_income_tax_before_refundable_credits,gemini-3.7-flash,llm_error,taxable_income_or_deductions,False,"The model claimed zero taxable income, which is consistent with omitting the $8,000 taxable 403(b) distribution. Including it gives AGI of $22,534 and $6,434 of taxable income after the $16,100 standard deduction, or $643.43 of tax." -us,scenario_023,federal_income_tax_before_refundable_credits,gemini-3.8-flash,llm_error,thresholds_rates,False,"The model correctly zeroed the AOTC and Saver's Credit, but its $754 tax implies the 2025 $15,000 standard deduction. The 2026 single amount is $16,100, which gives $6,434 of taxable income and $643.43 of tax." -us,scenario_023,federal_income_tax_before_refundable_credits,glm-5.2,llm_error,thresholds_rates,False,"The model handled AGI and credits correctly but used an estimated $15,400 standard deduction instead of the 2026 OBBBA amount of $16,100. That overstated taxable income at $7,135 instead of $6,434, giving $713.50 instead of $643.43." -us,scenario_023,federal_income_tax_before_refundable_credits,glm-5.3,llm_error,taxable_income_or_deductions,False,"The model refused to exclude the traditional 401(k) deferral from wages, invented a $500 distribution exclusion, used a $15,000 standard deduction, and gave a negative value. Tax after nonrefundable credits cannot go below zero. The correct derivation gives $6,434 taxable and $643.43 of tax." -us,scenario_023,federal_income_tax_before_refundable_credits,gpt-5.4-mini,llm_error,other,False,"The model used an AOTC to eliminate the remaining tax, but no qualified education expenses are listed, so the AOTC is $0. The $6,434 of taxable income left after the $16,100 standard deduction produces $643.43 of tax." -us,scenario_023,federal_income_tax_before_refundable_credits,gpt-5.4-nano,llm_error,other,False,"The model subtracted a partial nonrefundable AOTC from the tax. The AOTC is $0 with no qualified tuition listed, so no credit reduces the $643.43 tax on $6,434 of taxable income." -us,scenario_023,federal_income_tax_before_refundable_credits,gpt-6-luna,llm_error,other,False,"The model applied the Saver's Credit to offset the tax. It missed the Form 8880 line 4 reduction: $8,000 of 403(b) distributions exceeds the $3,599 of contributions, so the credit is $0 and tax is $643.43." -us,scenario_023,federal_income_tax_before_refundable_credits,gpt-6-sol,llm_error,other,False,"The model offset the tax with the Saver's Credit, but the $8,000 taxable 403(b) distribution in the testing period reduces qualified contributions to $0 under §25B(d)(2). No credit applies and tax is $643.43." -us,scenario_023,federal_income_tax_before_refundable_credits,gpt-6.1-sol,llm_error,taxable_income_or_deductions,False,"The model reached its $14,446 AGI by treating the $8,089 employer-sponsored insurance premium as a pre-tax wage exclusion, which the input does not support. With AGI of $22,534, taxable income is $6,434 after the $16,100 deduction, and tax is $643.43." -us,scenario_023,federal_income_tax_before_refundable_credits,grok-4.3,llm_error,taxable_income_or_deductions,False,"The model treated income as being under the standard deduction and ignored the $8,000 taxable 403(b) distribution. With it, AGI is $22,534, which exceeds the $16,100 deduction by $6,434. That amount is taxed at 10% for $643.43, with no offsetting nonrefundable credits." -us,scenario_023,federal_income_tax_before_refundable_credits,grok-4.5,llm_error,thresholds_rates,False,"The model assumed TCJA expiration, with an $8,500 standard deduction and a $5,300 personal exemption. OBBBA set the 2026 single standard deduction at $16,100 with no personal exemption, so taxable income is $6,434 and tax is $643.43, not $860." -us,scenario_023,federal_income_tax_before_refundable_credits,grok-4.6,llm_error,other,False,"The model used TCJA-expiration rules (a lower standard deduction plus a personal exemption) instead of the $16,100 2026 deduction. It then applied a $1,000 Saver's Credit that the $8,000 403(b) distribution eliminates. No credit applies, and tax is $643.43." -us,scenario_023,federal_income_tax_before_refundable_credits,grok-4.7,llm_error,thresholds_rates,False,"The model correctly zeroed the Saver's Credit and AOTC, but it assumed TCJA expired and used an $8,500 deduction plus a $5,450 exemption. The 2026 law is a $16,100 standard deduction and a $0 exemption, which gives $6,434 taxable and $643.43 of tax." -us,scenario_023,federal_income_tax_before_refundable_credits,grok-build-0.1,llm_error,thresholds_rates,False,"The model applied pre-TCJA 2026 rules: an $8,500 standard deduction and a 15% bracket above about $12,495. OBBBA made the $16,100 deduction and the 10%/12% brackets permanent, so $6,434 of taxable income is taxed at 10% for $643.43." -us,scenario_023,federal_income_tax_before_refundable_credits,inkling,llm_error,taxable_income_or_deductions,False,"The model subtracted the $8,089 employer health premium from wages to reach $14,446 of AGI, but the listed gross wages are not reduced by that premium. Correct AGI is $22,534, leaving $6,434 taxable after the $16,100 deduction and $643.43 of tax." -us,scenario_023,federal_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"No value or explanation was returned for this output. The correct derivation is AGI of $22,534 less the $16,100 standard deduction, giving $6,434 taxed at 10% for $643.43." -us,scenario_023,federal_income_tax_before_refundable_credits,kimi-k3,parse_contract_failure,missing_output,False,"No value or explanation was returned for this output. The correct derivation is AGI of $22,534 less the $16,100 standard deduction, giving $6,434 taxed at 10% for $643.43." -us,scenario_023,federal_income_tax_before_refundable_credits,minimax-m3,llm_error,other,False,"The model used a $15,400 standard deduction instead of $16,100, then offset the tax with a $1,500 AOTC. No qualified tuition is listed, so the AOTC is $0, and the $6,434 of taxable income produces $643.43 of tax." -us,scenario_023,federal_income_tax_before_refundable_credits,muse-wonder,llm_error,thresholds_rates,False,"The model correctly applied no credits, but its $6,470 taxable income implies a deduction of about $16,065 rather than the exact $16,100 2026 single standard deduction. Taxable income should be $6,434.34, which gives $643.43 instead of $647." -us,scenario_023,federal_income_tax_before_refundable_credits,ox-alpha,llm_error,other,False,"The model computed $644 of tax correctly but applied a $1,000 Saver's Credit on $2,908 of contributions. It never subtracted the $8,000 of testing-period 403(b) distributions, which reduces the credit base to $0 and leaves $643.43." -us,scenario_023,federal_income_tax_before_refundable_credits,qwen-3.7-max,llm_error,other,False,"The model used the 2025 $15,750 standard deduction instead of $16,100. It then offset the tax with an AOTC even though no qualified education expenses are listed, so the AOTC is $0 and tax is $643.43." -us,scenario_023,federal_income_tax_before_refundable_credits,qwen3.8-max,llm_error,other,False,"The model claimed income is too low for tax after the standard deduction and relied on the AOTC. In fact, $22,534 of AGI exceeds the $16,100 deduction by $6,434, and the AOTC is $0 with no qualified expenses, so tax is $643.43." +us,scenario_023,federal_income_tax_before_refundable_credits,claude-fable-5,llm_error,credit_phaseout,False,"The model correctly found about $644 of tax on $6,435 of taxable income. It then removed that tax with a $1,000 Saver's Credit and an AOTC. Form 8880 subtracts the $8,000 403(b) distribution from contributions, which makes the Saver's Credit $0. The AOTC needs qualified tuition expenses, and none are listed, so it is also $0. The correct result is $643.43." +us,scenario_023,federal_income_tax_before_refundable_credits,claude-fable-5.1,llm_error,credit_phaseout,False,"The model correctly computed $643.50 of tentative tax and correctly set the AOTC to 0. It then applied a $1,000 Saver's Credit without subtracting the $8,000 taxable 403(b) distribution from eligible contributions as Form 8880 requires. That distribution exceeds every contribution, so the credit is $0 and the tax stays at $643.43." +us,scenario_023,federal_income_tax_before_refundable_credits,claude-haiku-4.5,llm_error,taxable_income_or_deductions,False,"The model left the $8,000 taxable 403(b) distribution out of gross income. It also used the outdated $14,600 standard deduction instead of the 2026 amount of $16,100. With the distribution included, AGI is $22,534 and taxable income is $6,434.34, which gives $643.43 of tax." +us,scenario_023,federal_income_tax_before_refundable_credits,claude-haiku-5.5,llm_error,taxable_income_or_deductions,False,"The model's reasoning counts only wages minus the retirement deferrals against the standard deduction. It omits the $8,000 taxable 403(b) distribution. With the distribution, AGI is $22,534 and taxable income after the $16,100 standard deduction is $6,434.34. That produces $643.43 of tax, and no nonrefundable credit offsets it." +us,scenario_023,federal_income_tax_before_refundable_credits,claude-opus-4.7,llm_error,credit_phaseout,False,"The model correctly reached about $644 of tax. It then applied a $1,500 nonrefundable AOTC even though no qualified tuition or fee expenses are listed. The AOTC is a percentage of qualified expenses, so with $0 of expenses the credit is $0 and the tax stays at $643.43." +us,scenario_023,federal_income_tax_before_refundable_credits,claude-opus-4.8,llm_error,credit_phaseout,False,"The model assumed the head has qualified 1098-T expenses that support the maximum AOTC, but no expense amount is given and an unlisted amount counts as 0. With $0 of expenses, the AOTC is $0. The $644 of tax on $6,434 of taxable income therefore stands at $643.43." +us,scenario_023,federal_income_tax_before_refundable_credits,claude-opus-5,llm_error,credit_phaseout,False,"The model computed the correct AGI and tentative tax. It then applied up to $1,500 of nonrefundable AOTC with no qualified tuition expenses listed. The AOTC is a percentage of qualified expenses, so $0 of expenses means a $0 credit and $643.43 of tax remains." +us,scenario_023,federal_income_tax_before_refundable_credits,claude-opus-5.5,llm_error,credit_phaseout,False,"The model explicitly assumed the 403(b) distributions do not reduce Saver's Credit contributions. Form 8880 line 5 does subtract distributions received during the testing period, so the $8,000 distribution reduces the $3,599 of contributions to $0. That makes the credit $0 and leaves $643.43 of tax." +us,scenario_023,federal_income_tax_before_refundable_credits,claude-sonnet-4.6,llm_error,thresholds_rates,False,"The model got AGI and the zero credits right but estimated the 2026 single standard deduction at $15,350 by inflating the 2025 amount. OBBBA set the 2026 amount at $16,100. That deduction gives taxable income of $6,434.34 and tax of $643.43, not $719." +us,scenario_023,federal_income_tax_before_refundable_credits,claude-sonnet-5,llm_error,credit_phaseout,False,"The model overstated gross income at $26,443 yet still claimed taxable income is near $0. It then applied the nonrefundable AOTC even though there are no qualified tuition expenses. In fact $6,434.34 of income is taxable after the $16,100 standard deduction, and the AOTC is $0, so the tax is $643.43." +us,scenario_023,federal_income_tax_before_refundable_credits,claude-sonnet-5.5,llm_error,credit_phaseout,False,"The model correctly computed about $644 of tax and correctly set the AOTC to $0. It then applied a 50% Saver's Credit on $2,000 of contributions without netting out the $8,000 403(b) distribution, as Form 8880 requires. After that offset, eligible contributions and the credit are $0, leaving $643.43." +us,scenario_023,federal_income_tax_before_refundable_credits,deepseek-v4-flash-0731,llm_error,taxable_income_or_deductions,False,"The model subtracted the $8,089 of employer-sponsored insurance premiums from taxable wages as a pre-tax exclusion. That cut AGI to $14,446, below the standard deduction. PolicyEngine subtracts listed pre-tax payroll deductions from wages, and the only one this household lists is the traditional 401(k) deferral, so AGI is $22,534 and $6,434.34 of income is taxed at 10%." +us,scenario_023,federal_income_tax_before_refundable_credits,deepseek-v4-pro,llm_error,taxable_income_or_deductions,False,"The model excluded the $8,089 of ESI premiums from wages, which gave an AGI of $14,446 instead of $22,534. It also used a TCJA-sunset standard deduction of $8,350 instead of OBBBA's $16,100. The two errors partly offset each other and produced $609.60 instead of $643.43." +us,scenario_023,federal_income_tax_before_refundable_credits,deepseek-v4-pro-0813,llm_error,thresholds_rates,False,"The model correctly computed AGI and correctly found both credits to be $0. However, it assumed TCJA expired and used an $8,300 standard deduction plus a $5,300 personal exemption. OBBBA made the higher standard deduction permanent at $16,100 for 2026 and kept the exemption at $0, so taxable income is $6,434.34, not $8,935." +us,scenario_023,federal_income_tax_before_refundable_credits,deepseek-v4.1-flash,llm_error,credit_phaseout,False,"The model applied a $1,000 Saver's Credit without reducing contributions by the $8,000 403(b) distribution, which makes the credit $0 under Form 8880. It also used the 2025 $15,750 standard deduction instead of $16,100. The correct tax after nonrefundable credits is $643.43." +us,scenario_023,federal_income_tax_before_refundable_credits,gemini-3-flash-preview,llm_error,credit_phaseout,False,"The model applied a 50% Saver's Credit of $1,000 without subtracting the $8,000 403(b) distribution from contributions, which reduces eligible contributions to $0. It also used a pre-OBBBA standard deduction plus exemption of about $14,000 instead of $16,100. No credit offsets the $643.43 of tax." +us,scenario_023,federal_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,taxable_income_or_deductions,False,"The model asserted that taxable income is $0, but AGI of $22,534 (including the $8,000 taxable 403(b) distribution) exceeds the $16,100 standard deduction by $6,434.34. That amount taxed at 10% is $643.43." +us,scenario_023,federal_income_tax_before_refundable_credits,gemini-3.1-pro-preview,llm_error,credit_phaseout,False,"The model relied on the Saver's Credit to offset the tax. Form 8880 nets the $8,000 403(b) distribution against the $3,599 of contributions, so eligible contributions and the credit are both $0. The $643.43 of tax on $6,434.34 of taxable income remains." +us,scenario_023,federal_income_tax_before_refundable_credits,gemini-3.5-flash,llm_error,taxable_income_or_deductions,False,"The model's AGI of $14,446 shows it subtracted the $8,089 of ESI premiums from wages, but the only pre-tax payroll deduction this household lists is the traditional 401(k) deferral, so AGI is $22,534. The model also applied a Saver's Credit that the $8,000 distribution reduces to $0. The correct tax is $643.43." +us,scenario_023,federal_income_tax_before_refundable_credits,gemini-3.5-flash-lite,llm_error,credit_phaseout,False,"The model claimed nonrefundable credits eliminate the tax, but none apply. The $8,000 403(b) distribution reduces the Saver's Credit to $0 under Form 8880, and the AOTC is $0 without qualified tuition expenses. Taxable income of $6,434.34 at 10% gives $643.43." +us,scenario_023,federal_income_tax_before_refundable_credits,gemini-3.6-flash,llm_error,credit_phaseout,False,"The model subtracted a $200 Saver's Credit even though the $8,000 403(b) distribution reduces eligible contributions to $0. Its pre-credit tax of $753.50 implies a $15,000 standard deduction instead of OBBBA's $16,100. The correct tax is $643.43 with no credits." +us,scenario_023,federal_income_tax_before_refundable_credits,gemini-3.7-flash,llm_error,taxable_income_or_deductions,False,"The model claimed the deductions bring taxable income to zero. After the traditional 401(k) deferral, the $8,000 taxable 403(b) distribution, the $130 IRA deduction and the $16,100 standard deduction, $6,434.34 remains taxable. That yields $643.43 of tax." +us,scenario_023,federal_income_tax_before_refundable_credits,gemini-3.8-flash,llm_error,thresholds_rates,False,"The model correctly computed AGI of $22,535 and correctly found both the AOTC and Saver's Credit to be $0. Its $754 of tax implies a $15,000 standard deduction (the pre-OBBBA 2025 figure) rather than the 2026 amount of $16,100. With $16,100, taxable income is $6,434.34 and the tax is $643.43." +us,scenario_023,federal_income_tax_before_refundable_credits,glm-5.2,llm_error,thresholds_rates,False,"The model correctly netted the $8,000 distribution against contributions to zero out the Saver's Credit and correctly set the AOTC to 0. It then used an estimated $15,400 standard deduction instead of the 2026 OBBBA amount of $16,100. That overstated taxable income by $700 and gave $713.50 instead of $643.43." +us,scenario_023,federal_income_tax_before_refundable_credits,glm-5.3,llm_error,other,False,"The model's reasoning is incoherent. It invents a $500 distribution exclusion, refuses to exclude the 401(k) deferral, uses a $15,000 standard deduction and switches between AOTC amounts. It ends with a negative value of -$997, which is impossible for tax after nonrefundable credits. Correct AGI is $22,534, taxable income is $6,434.34 and the tax is $643.43." +us,scenario_023,federal_income_tax_before_refundable_credits,gpt-5.4-mini,llm_error,credit_phaseout,False,"The model relied on an AOTC-related nonrefundable credit to eliminate the tax, but no qualified tuition expenses are listed, so the AOTC is $0. It also claimed the standard deduction offsets the income, but $6,434.34 remains taxable. The result is $643.43 of tax." +us,scenario_023,federal_income_tax_before_refundable_credits,gpt-5.4-nano,llm_error,credit_phaseout,False,"The model applied part of a nonrefundable AOTC to reduce the tax to $121, but the AOTC is $0 because no qualified education expenses are listed. With no nonrefundable credits, the 10% tax on $6,434.34 of taxable income stays at $643.43." +us,scenario_023,federal_income_tax_before_refundable_credits,gpt-6-luna,llm_error,credit_phaseout,False,"The model used the Saver's Credit to offset the tax but ignored the Form 8880 rule that subtracts distributions received during the testing period. The $8,000 403(b) distribution exceeds every contribution, so the credit is $0 and $643.43 of tax remains." +us,scenario_023,federal_income_tax_before_refundable_credits,gpt-6-sol,llm_error,credit_phaseout,False,"The model credited the retirement-savings credit against the tax without reducing contributions by the $8,000 taxable 403(b) distribution. That reduction leaves zero eligible contributions, so the credit is $0 and the tax is $643.43." +us,scenario_023,federal_income_tax_before_refundable_credits,gpt-6.1-sol,llm_error,taxable_income_or_deductions,False,"The model treated the $8,089 of employer-sponsored insurance premiums as pre-tax, which gave an AGI of $14,446. The only pre-tax payroll deduction this household lists is the $2,778 traditional 401(k) deferral, so AGI is $22,534. After the $16,100 standard deduction, $6,434.34 is taxable at 10%, which is $643.43." +us,scenario_023,federal_income_tax_before_refundable_credits,gpt-6.1-terra,llm_error,credit_phaseout,False,"The model correctly set the AOTC to zero but offset the tax with a retirement savings credit. Form 8880 subtracts the $8,000 403(b) distribution from contributions, which makes the credit $0. The $643.43 of tax remains." +us,scenario_023,federal_income_tax_before_refundable_credits,grok-4.3,llm_error,taxable_income_or_deductions,False,"The model treated wages as below the standard deduction and ignored the $8,000 taxable 403(b) distribution. That distribution raises AGI to $22,534 and taxable income to $6,434.34. No nonrefundable credit applies, so the tax is $643.43." +us,scenario_023,federal_income_tax_before_refundable_credits,grok-4.5,llm_error,thresholds_rates,False,"The model correctly computed AGI of $22,535 and correctly set the credits to $0. It then assumed TCJA expired and used an $8,500 standard deduction plus a $5,300 personal exemption. OBBBA set the 2026 single standard deduction at $16,100 with no personal exemption, so taxable income is $6,434.34 and the tax is $643.43." +us,scenario_023,federal_income_tax_before_refundable_credits,grok-4.6,llm_error,credit_phaseout,False,"The model offset about $890 of tax with a $1,000 Saver's Credit without subtracting the $8,000 403(b) distribution, which reduces eligible contributions to $0. It also applied a pre-OBBBA standard deduction plus personal exemption instead of the $16,100 standard deduction. The correct tax is $643.43." +us,scenario_023,federal_income_tax_before_refundable_credits,grok-4.7,llm_error,thresholds_rates,False,"The model correctly zeroed out the Saver's Credit by netting the $8,000 distribution against contributions and correctly set the AOTC to 0. It then assumed TCJA expired, using an $8,500 standard deduction and a $5,450 exemption. Under OBBBA the 2026 deduction is $16,100 with no exemption, which gives $6,434.34 of taxable income and $643.43 of tax." +us,scenario_023,federal_income_tax_before_refundable_credits,grok-build-0.1,llm_error,thresholds_rates,False,"The model assumed TCJA sunset and used an $8,500 standard deduction with a pre-TCJA 15% bracket, which put taxable income at $14,035. OBBBA made the $16,100 standard deduction and the 10%/12% brackets permanent for 2026. Taxable income is $6,434.34, all at 10%, which is $643.43." +us,scenario_023,federal_income_tax_before_refundable_credits,inkling,llm_error,taxable_income_or_deductions,False,"The model subtracted the $8,089 of employer health premiums from wages, which gave an AGI of $14,446 below the $16,100 standard deduction. The only pre-tax payroll deduction this household lists is the traditional 401(k) deferral, so AGI is $22,534 and $6,434.34 is taxable, giving $643.43 of tax." +us,scenario_023,federal_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"The model submitted no value for federal_income_tax_before_refundable_credits. The correct derivation is AGI of $22,534 minus the $16,100 standard deduction, which leaves $6,434.34 taxed at 10%, or $643.43." +us,scenario_023,federal_income_tax_before_refundable_credits,kimi-k3,parse_contract_failure,missing_output,False,"The model submitted no value for federal_income_tax_before_refundable_credits. The correct derivation is AGI of $22,534 minus the $16,100 standard deduction, which leaves $6,434.34 taxed at 10%, or $643.43." +us,scenario_023,federal_income_tax_before_refundable_credits,minimax-m3,llm_error,credit_phaseout,False,"The model applied a $1,500 nonrefundable AOTC even though no qualified tuition expenses are listed, so the AOTC is $0. It also used a $15,400 standard deduction instead of $16,100. The correct tax is $643.43 with no credits applied." +us,scenario_023,federal_income_tax_before_refundable_credits,muse-wonder,llm_error,thresholds_rates,False,"The model followed the correct path and found no usable nonrefundable credits, but it reported $6,470 of taxable income. That figure implies a standard deduction of about $16,065. AGI of $22,534.34 minus the $16,100 standard deduction is $6,434.34, so the tax is $643.43, not $647." +us,scenario_023,federal_income_tax_before_refundable_credits,ox-alpha,llm_error,credit_phaseout,False,"The model correctly computed $644 of tax and correctly set the AOTC to 0. It then applied a $1,000 Saver's Credit on $2,908 of contributions without subtracting the $8,000 taxable 403(b) distribution as Form 8880 requires. That subtraction reduces the credit to $0 and leaves $643.43." +us,scenario_023,federal_income_tax_before_refundable_credits,qwen-3.7-max,llm_error,credit_phaseout,False,"The model applied the nonrefundable AOTC to eliminate about $678 of tax, but no qualified tuition expenses are listed, so the AOTC is $0. It also used a $15,750 standard deduction instead of $16,100. The correct tax is $643.43." +us,scenario_023,federal_income_tax_before_refundable_credits,qwen3.8-max,llm_error,credit_phaseout,False,"The model claimed income is too low to tax after the standard deduction and leaned on the AOTC. In fact $6,434.34 remains taxable after the $16,100 deduction, and the AOTC is $0 because no qualified expenses are listed. The tax is $643.43." us,scenario_023,federal_refundable_credits,claude-fable-5,llm_error,other,False,"The model correctly phased the EITC out to $0 and even noted that zero listed tuition gives a $0 AOTC. It then reversed itself by assuming 'typical qualified expenses default' of at least $4,000 and submitted a $1,000 refundable AOTC. With no qualified expenses, the AOTC is $0." us,scenario_023,federal_refundable_credits,claude-haiku-4.5,llm_error,other,False,"The model treated the full $2,500 AOTC as refundable. The refundable share is capped at 40% ($1,000). More importantly, the credit base is $0 because no qualified tuition expenses are listed. It also left the $8,000 403(b) distribution out of AGI." us,scenario_023,federal_refundable_credits,claude-opus-4.8,llm_error,other,False,"The model made up a refundable AOTC of about $400 plus a small EITC to reach $522. No qualified education expenses are listed, so the AOTC is $0. Its own AGI of $22,535 is above the roughly $19,540 point where the 2026 childless EITC reaches zero, so the EITC is also $0." @@ -1821,34 +1841,35 @@ us,scenario_023,free_school_meals_eligible,claude-opus-4.8,llm_error,categorical us,scenario_023,free_school_meals_eligible,kimi-k3,parse_contract_failure,missing_output,False,"The model supplied no output or explanation for the requested variable, violating the required submission contract." us,scenario_023,head_chip_eligible,claude-sonnet-4.6,llm_error,categorical_eligibility,False,"The model incorrectly treated California CHIP as covering disabled adults up to an extended 266% FPL threshold. It failed to apply the categorical exclusion for a person already Medicaid-eligible through the WORKING_DISABLED_BUY_IN pathway, which makes this head ineligible for CHIP regardless of the CHIP income thresholds." us,scenario_023,head_chip_eligible,kimi-k3,parse_contract_failure,missing_output,False,The model supplied no parseable output for head_chip_eligible. The required result was 0 because Medicaid eligibility under WORKING_DISABLED_BUY_IN categorically excludes the head from CHIP. -us,scenario_023,head_medicaid_eligible,claude-fable-5.1,prompt_ambiguity,categorical_eligibility,False,"Correctly found that MAGI of $22,535 is above 138% FPL, but checked only the expansion and SSI-recipient pathways. It never applied the working-disabled buy-in category, under which this employed, disabled head qualifies at 1.41x FPL." -us,scenario_023,head_medicaid_eligible,claude-haiku-5.5,prompt_ambiguity,categorical_eligibility,False,"Its explanation wrongly claims income is well under 138% FPL, when MAGI is 1.41x FPL, and argues for expansion eligibility. Yet it submitted a value of 0 that contradicts that explanation. It never identified the working-disabled buy-in category, which is the pathway that actually makes the head eligible." -us,scenario_023,head_medicaid_eligible,claude-opus-5,prompt_ambiguity,categorical_eligibility,False,"Tested only the 138% FPL adult expansion limit and stopped once income was above it. It ignored that the head is disabled and working, which places them in the working-disabled buy-in category, whose higher income limit covers 1.41x FPL." -us,scenario_023,head_medicaid_eligible,claude-opus-5.5,prompt_ambiguity,categorical_eligibility,False,"Stated that no other Medi-Cal pathway applies after MAGI came out above 138% FPL. This misses the Working Disabled buy-in, which covers an employed disabled adult at 1.41x FPL." -us,scenario_023,head_medicaid_eligible,claude-sonnet-5.5,prompt_ambiguity,categorical_eligibility,False,"Applied only the 138% FPL expansion test to MAGI of $22,535. It never considered the working-disabled buy-in category that the head's disability plus employment triggers, so it returned ineligible." -us,scenario_023,head_medicaid_eligible,deepseek-v4-pro-0813,prompt_ambiguity,categorical_eligibility,False,"Ruled out the expansion pathway (MAGI above 138% FPL) and the SSI-linked pathway (no SSI), but skipped the working-disabled buy-in. That category does not require SSI and covers this employed disabled head at 1.41x FPL." -us,scenario_023,head_medicaid_eligible,gemini-3.6-flash,prompt_ambiguity,categorical_eligibility,False,"Treated the 138% FPL expansion threshold as the only Medicaid test. It ignored the working-disabled buy-in category, which makes this disabled wage earner eligible at 1.41x FPL." -us,scenario_023,head_medicaid_eligible,gemini-3.8-flash,prompt_ambiguity,categorical_eligibility,False,"Checked expansion and SSI-based non-MAGI pathways only. It omitted the working-disabled buy-in, the non-MAGI category for employed disabled people with a much higher income ceiling, under which the head qualifies." -us,scenario_023,head_medicaid_eligible,gemini-4-argon,prompt_ambiguity,categorical_eligibility,False,"Tested the 138% FPL MAGI limit and California's Aged and Disabled FPL program, but not the Working Disabled buy-in. The buy-in applies because the head is disabled and employed, and its limit easily covers 1.41x FPL." -us,scenario_023,head_medicaid_eligible,glm-5.2,prompt_ambiguity,categorical_eligibility,False,"Correctly computed MAGI of $22,535 above 138% FPL and rejected the SSI-linked pathway. It then stopped and never evaluated the working-disabled buy-in category, which grants eligibility to this employed disabled head without SSI receipt." -us,scenario_023,head_medicaid_eligible,gpt-5.4-mini,prompt_ambiguity,categorical_eligibility,False,"Applied only adult income-based eligibility and ignored the head's disability and employment. Those facts place the head in the working-disabled buy-in category, which yields eligibility." -us,scenario_023,head_medicaid_eligible,gpt-5.4-nano,prompt_ambiguity,categorical_eligibility,False,"Dismissed the listed disability as insufficient detail and defaulted to ineligible. The engine needs only the disabled flag plus employment to assign the working-disabled buy-in category, under which the head is eligible." -us,scenario_023,head_medicaid_eligible,gpt-5.5,prompt_ambiguity,categorical_eligibility,False,"Compared income only to the adult Medi-Cal expansion limit. It missed that a disabled worker qualifies through the working-disabled buy-in category, whose income limit is well above 1.41x FPL." -us,scenario_023,head_medicaid_eligible,gpt-5.6-luna,prompt_ambiguity,categorical_eligibility,False,"Asserted that no separate qualifying category is established by the facts. The listed disability plus wage employment establishes the working-disabled buy-in category, which makes the head eligible." -us,scenario_023,head_medicaid_eligible,gpt-5.6-sol,prompt_ambiguity,categorical_eligibility,False,"Reasoned that disability alone does not establish SSI-linked eligibility and stopped there. It overlooked that disability combined with employment qualifies the head for the working-disabled buy-in category, which needs no SSI." -us,scenario_023,head_medicaid_eligible,gpt-5.6-terra,prompt_ambiguity,categorical_eligibility,False,Evaluated only the adult expansion income limit against MAGI including the 403(b) distribution. It never applied the working-disabled buy-in category available to this employed disabled head. -us,scenario_023,head_medicaid_eligible,gpt-6-luna,prompt_ambiguity,categorical_eligibility,False,"Concluded that no separate pathway was specified. The head's disability and employment are exactly the facts that trigger the working-disabled buy-in category, under which they are eligible at 1.41x FPL." -us,scenario_023,head_medicaid_eligible,gpt-6-sol,prompt_ambiguity,categorical_eligibility,False,"Checked the adult MAGI limit and SSI receipt only. It omitted the working-disabled buy-in category, which grants eligibility to disabled workers without SSI and with income well above 138% FPL." -us,scenario_023,head_medicaid_eligible,grok-4.5,prompt_ambiguity,categorical_eligibility,False,"Rejected both the expansion pathway and the SSI-level aged/blind/disabled pathway, but never tested the working-disabled buy-in. That category's higher income ceiling covers this employed disabled head." -us,scenario_023,head_medicaid_eligible,grok-4.7,prompt_ambiguity,categorical_eligibility,False,"Limited the analysis to the MAGI expansion limit and SSI recipiency. It missed the working-disabled buy-in category, which makes the disabled, employed head eligible." -us,scenario_023,head_medicaid_eligible,grok-build-0.1,prompt_ambiguity,categorical_eligibility,False,"Ruled out expansion at about 138% FPL and the SSI-level ABD pathway, but skipped the working-disabled buy-in category. That category applies to an employed disabled adult and covers income at 1.41x FPL." -us,scenario_023,head_medicaid_eligible,kimi-k2.6,parse_contract_failure,missing_output,False,"No value or explanation was returned for head_medicaid_eligible, so no answer could be parsed. The correct answer is eligible through the working-disabled buy-in category." -us,scenario_023,head_medicaid_eligible,kimi-k3,parse_contract_failure,missing_output,False,"No value or explanation was returned for head_medicaid_eligible, so no answer could be parsed. The correct answer is eligible through the working-disabled buy-in category." -us,scenario_023,head_medicaid_eligible,minimax-m3,prompt_ambiguity,categorical_eligibility,False,"Applied the 138% FPL expansion limit and the SSI-recipient check only. It ignored the working-disabled buy-in category that the head's disability and employment trigger, under which the head is eligible." -us,scenario_023,head_medicaid_eligible,muse-spark-1.3,prompt_ambiguity,categorical_eligibility,False,"Concluded that no SSI-linked or other categorical eligibility applies after MAGI came out above 138% FPL. It overlooked the working-disabled buy-in category, which covers this employed disabled head." -us,scenario_023,head_medicaid_eligible,muse-wonder,prompt_ambiguity,categorical_eligibility,False,Required SSI-linked disability payments for a disability pathway. The working-disabled buy-in grants Medicaid to employed disabled people without SSI and with income well above the expansion limit. -us,scenario_023,head_medicaid_eligible,ox-alpha,prompt_ambiguity,categorical_eligibility,False,"Mislabeled the disabled head as a non-disabled adult. It overstated MAGI at $25,443 by not subtracting the $2,778 traditional 401(k) deferral, and rejected the ABD pathway on income. It never applied the working-disabled buy-in category, which makes the head eligible at 1.41x FPL." -us,scenario_023,head_medicaid_eligible,qwen3.8-max,prompt_ambiguity,categorical_eligibility,False,"Compared income only to the general California Medicaid limit. It ignored the working-disabled buy-in category, whose higher income ceiling makes the disabled, employed head eligible." +us,scenario_023,head_medicaid_eligible,claude-fable-5.1,prompt_ambiguity,categorical_eligibility,False,"Correctly found MAGI of $22,535 is above 138% FPL, but only checked the adult expansion and SSI-recipient pathways. It never applied California's working-disabled buy-in category, which the engine applies to a disabled, employed head at 1.41x FPL through its broad is_disabled test." +us,scenario_023,head_medicaid_eligible,claude-haiku-5.5,prompt_ambiguity,categorical_eligibility,False,"Its explanation concludes the head is eligible ('value = 1'), but the recorded answer is 0/No, so the submitted value contradicts its own explanation. Its stated reason is also wrong: MAGI is 1.41x FPL, above the 138% expansion limit, and the engine's eligibility comes from the working-disabled buy-in category." +us,scenario_023,head_medicaid_eligible,claude-opus-5,prompt_ambiguity,categorical_eligibility,False,"Treated the 138% FPL adult expansion limit as the only Medi-Cal test and stopped once income (~$22,500) exceeded it. It skipped the working-disabled buy-in category, which the engine applies to a disabled worker at 1.41x FPL." +us,scenario_023,head_medicaid_eligible,claude-opus-5.5,prompt_ambiguity,categorical_eligibility,False,"Said 'no other Medi-Cal pathway qualifies' after the 138% FPL expansion test failed, overlooking the working-disabled buy-in category. The engine places a disabled, employed head with income at 1.41x FPL in that category through its broad is_disabled test." +us,scenario_023,head_medicaid_eligible,claude-sonnet-5.5,prompt_ambiguity,categorical_eligibility,False,"Applied only the 138% FPL single-adult expansion threshold to MAGI of $22,535. It ignored the head's disability and employment, which the engine uses to place the head in the working-disabled buy-in category." +us,scenario_023,head_medicaid_eligible,deepseek-v4-pro-0813,prompt_ambiguity,categorical_eligibility,False,"Checked only the 138% FPL expansion test and the SSI-linked pathway. It missed the working-disabled buy-in category, which does not require SSI and which the engine applies to a disabled worker at 1.41x FPL." +us,scenario_023,head_medicaid_eligible,gemini-3.6-flash,prompt_ambiguity,categorical_eligibility,False,"Concluded ineligible solely because MAGI of $22,535 exceeds the 138% FPL expansion threshold. It never considered the working-disabled buy-in category, in which the engine places the disabled, employed head." +us,scenario_023,head_medicaid_eligible,gemini-3.8-flash,prompt_ambiguity,categorical_eligibility,False,"Rejected the expansion pathway (correct) and the SSI-based non-MAGI pathway, but omitted the working-disabled buy-in category. The engine places the head in that category after testing the head's SSI-countable income against 250% of the poverty guideline." +us,scenario_023,head_medicaid_eligible,gemini-4-argon,prompt_ambiguity,categorical_eligibility,False,"Tested only the 138% FPL MAGI limit and California's Aged and Disabled FPL program threshold. It never applied the separate working-disabled buy-in category, in which the engine places a disabled worker at 1.41x FPL." +us,scenario_023,head_medicaid_eligible,glm-5.2,prompt_ambiguity,categorical_eligibility,False,"Computed MAGI of $22,535 correctly against roughly 138% FPL, then checked only the SSI/SSP-linked pathway for the disabled head. It skipped the working-disabled buy-in category, which the engine applies to a disabled, employed person at 1.41x FPL without SSI." +us,scenario_023,head_medicaid_eligible,gpt-5.4-mini,prompt_ambiguity,categorical_eligibility,False,"Applied only the generic adult income limit and concluded not eligible. It ignored that the head is disabled and working, which the engine uses to place the head in the working-disabled buy-in category, whose income test compares SSI-countable income with 250% of the poverty guideline." +us,scenario_023,head_medicaid_eligible,gpt-5.4-nano,prompt_ambiguity,categorical_eligibility,False,"Dismissed the head's listed disability as insufficient and applied only the expansion test. The engine's broad is_disabled test, combined with employment, places the head in the working-disabled buy-in category." +us,scenario_023,head_medicaid_eligible,gpt-5.5,prompt_ambiguity,categorical_eligibility,False,"Compared countable income only to the adult Medi-Cal (138% FPL) limit. It never evaluated the working-disabled buy-in category, which the engine applies to the disabled, employed head at 1.41x FPL." +us,scenario_023,head_medicaid_eligible,gpt-5.6-luna,prompt_ambiguity,categorical_eligibility,False,"Claimed no separate qualifying Medicaid category was established, overlooking the working-disabled buy-in category, in which the engine places the head at 1.41x FPL on the listed disability plus wage employment." +us,scenario_023,head_medicaid_eligible,gpt-5.6-sol,prompt_ambiguity,categorical_eligibility,False,"Correctly noted MAGI of $22,535 exceeds the expansion limit and that disability alone does not create SSI-linked eligibility. It missed the working-disabled buy-in category, in which the engine places the head on disability plus employment." +us,scenario_023,head_medicaid_eligible,gpt-5.6-terra,prompt_ambiguity,categorical_eligibility,False,"Tested only the adult expansion income limit. It never applied the working-disabled buy-in category, in which the engine places the disabled, working head with income at 1.41x FPL." +us,scenario_023,head_medicaid_eligible,gpt-6-luna,prompt_ambiguity,categorical_eligibility,False,"Stopped after the one-person expansion limit failed and said no other pathway was specified. The facts given (disabled, paid hourly, 24 hours/week) lead the engine to place the head in the working-disabled buy-in category." +us,scenario_023,head_medicaid_eligible,gpt-6-sol,prompt_ambiguity,categorical_eligibility,False,"Relied on the adult MAGI limit and the absence of SSI receipt. The working-disabled buy-in category requires neither, and the engine places the head in it at 1.41x FPL." +us,scenario_023,head_medicaid_eligible,gpt-6.1-terra,prompt_ambiguity,categorical_eligibility,False,"Checked only the adult expansion income test and SSI status. It omitted the working-disabled buy-in category, which the engine applies to the employed, disabled head without SSI." +us,scenario_023,head_medicaid_eligible,grok-4.5,prompt_ambiguity,categorical_eligibility,False,"Rejected both the 138% FPL expansion pathway and the SSI-related ABD pathway. It never tested the working-disabled buy-in category, in which the engine places the head after testing the head's SSI-countable income against 250% of the poverty guideline." +us,scenario_023,head_medicaid_eligible,grok-4.7,prompt_ambiguity,categorical_eligibility,False,"Limited the analysis to MAGI expansion (138% FPL) and SSI-recipient status. It missed the working-disabled buy-in category that the engine assigns to this disabled, employed head." +us,scenario_023,head_medicaid_eligible,grok-build-0.1,prompt_ambiguity,categorical_eligibility,False,"Found MAGI of $22,535 over roughly 138% FPL and dismissed the ABD pathway on income. It skipped the working-disabled buy-in category, which the engine applies to a disabled worker at 1.41x FPL." +us,scenario_023,head_medicaid_eligible,kimi-k2.6,parse_contract_failure,missing_output,False,"No value or explanation was returned for head_medicaid_eligible, so no answer was available to score. The frozen reference is eligible via the working-disabled buy-in category, and the output is excluded from scoring." +us,scenario_023,head_medicaid_eligible,kimi-k3,parse_contract_failure,missing_output,False,"No value or explanation was returned for head_medicaid_eligible, so no answer was available to score. The frozen reference is eligible via the working-disabled buy-in category, and the output is excluded from scoring." +us,scenario_023,head_medicaid_eligible,minimax-m3,prompt_ambiguity,categorical_eligibility,False,"Applied only the 138% FPL expansion limit and SSI-recipient status. It never considered the working-disabled buy-in category, in which the engine places the disabled, employed head." +us,scenario_023,head_medicaid_eligible,muse-spark-1.3,prompt_ambiguity,categorical_eligibility,False,"Asserted there was no categorical pathway beyond expansion and SSI. It overlooked the working-disabled buy-in category, in which the engine places the disabled worker at 1.41x FPL." +us,scenario_023,head_medicaid_eligible,muse-wonder,prompt_ambiguity,categorical_eligibility,False,"Required an SSI-linked disability payment for the disabled pathway and otherwise used only the expansion limit. The working-disabled buy-in category needs no SSI, and the engine places this employed, disabled head in it." +us,scenario_023,head_medicaid_eligible,ox-alpha,prompt_ambiguity,categorical_eligibility,False,"Overstated MAGI as $25,443 by not subtracting the $2,778 traditional 401(k) and $130 IRA contributions, then tested only the expansion and ABD pathways. It missed the working-disabled buy-in category, in which the engine places the disabled, employed head at 1.41x FPL." +us,scenario_023,head_medicaid_eligible,qwen3.8-max,prompt_ambiguity,categorical_eligibility,False,"Applied a single California Medicaid income limit and concluded not eligible. It ignored the working-disabled buy-in category, in which the engine places the disabled, working head after testing SSI-countable income against 250% of the poverty guideline." us,scenario_023,head_medicare_eligible,claude-fable-5,llm_error,age_disability,False,"The model claimed that being disabled makes someone Medicare eligible as a stand-in for SSDI. Under-65 disability eligibility actually requires 24 months of SSDI entitlement, and this head has $0 in SSDI and no ESRD. The age-28 head is therefore not eligible." us,scenario_023,head_medicare_eligible,gemini-4-argon,llm_error,age_disability,False,"The model correctly saw that the head is under 65 and does not meet the SSDI waiting-period requirement. It then contradicted itself by granting eligibility on disability status alone. With no SSDI receipt, no 24 months of entitlement, and no ESRD, the head is not Medicare eligible." us,scenario_023,head_medicare_eligible,gpt-5.5,llm_error,age_disability,False,"The model assumed that disability by itself makes someone under 65 eligible for Medicare. Non-aged eligibility requires 24 months of SSDI entitlement or ESRD, and the head has neither: SSDI income is $0 and no ESRD is listed." @@ -1905,157 +1926,160 @@ us,scenario_023,payroll_tax,qwen3.8-max,llm_error,thresholds_rates,False,"Its $2 us,scenario_023,reduced_price_school_meals_eligible,kimi-k3,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. us,scenario_023,self_employment_tax,kimi-k2.6,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. us,scenario_023,self_employment_tax,kimi-k3,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. -us,scenario_023,snap,claude-fable-5,prompt_ambiguity,age_disability,False,"Treated the head as a SNAP disabled member. That gave a medical deduction and an uncapped excess-shelter deduction, so its net income was $345 instead of the capped-shelter $876.51. Its submitted $3,936 also contradicts its own $2,328 calculation." -us,scenario_023,snap,claude-fable-5.1,prompt_ambiguity,age_disability,False,"Treated the household as elderly/disabled and applied an uncapped shelter deduction (rent plus a utility allowance) and a medical deduction, which took net income to $0 and gave the $298 maximum for every month. The disability flag alone does not qualify, so shelter is capped at $744 with no medical deduction. That leaves $876.51 net income and $35.20–$48.18/mo." -us,scenario_023,snap,claude-haiku-4.5,prompt_ambiguity,age_disability,False,"Applied the federal 130% FPL gross-income test and cited rent as disqualifying. California's BBCE through TANF non-cash assistance uses 200% FPL, which $2,120/mo passes, and rent only increases the shelter deduction. With net income of $876.51, the benefit is positive." -us,scenario_023,snap,claude-haiku-5.5,prompt_ambiguity,age_disability,False,"Said income exceeds SNAP limits without using California's 200% FPL BBCE gross test, which the household passes. With the $744 shelter cap, net income is $876.51. Thirty percent of that is $262.80, below the $298 maximum, so the benefit is positive." -us,scenario_023,snap,claude-opus-4.7,prompt_ambiguity,age_disability,False,"Gave the head disabled-household treatment: a medical deduction over $35/mo and an uncapped $14,837/yr shelter deduction. The correct treatment caps shelter at $744/mo with no medical deduction. It then replaced its own $2,529 result with an unexplained $3,768." -us,scenario_023,snap,claude-opus-4.8,prompt_ambiguity,age_disability,False,"Applied a disabled-member medical deduction and an uncapped shelter deduction instead of the $744 cap. It also miscalculated the 20% earned-income deduction as $121/mo instead of $290.72. It then submitted $2,549, which does not match its own $1,788 result." -us,scenario_023,snap,claude-opus-5,prompt_ambiguity,age_disability,False,"Recognized the 200% FPL limit but wrongly concluded that net income with the shelter cap fails and the benefit is zero. With the capped $744 shelter deduction, net income is $876.51, which is 67% of FPL. Thirty percent of it is $262.80, below the $298 maximum, so the benefit is $35.20/mo." -us,scenario_023,snap,claude-opus-5.5,prompt_ambiguity,age_disability,False,"Used the disability flag to drop the gross test and give uncapped medical and shelter deductions, reaching $0 net income and the $298 maximum. The household is not SNAP elderly/disabled, so shelter is capped at $744 and there is no medical deduction, which leaves $876.51 net income." -us,scenario_023,snap,claude-sonnet-4.6,prompt_ambiguity,age_disability,False,"Applied a $73.33 medical deduction and an uncapped $1,223.90 shelter deduction on the theory that the head is disabled, giving $328.30 net income. With no SNAP disabled status, shelter is capped at $744 and there is no medical deduction, so net income is $876.51. It also used the outdated $292 maximum instead of $298." -us,scenario_023,snap,claude-sonnet-5,prompt_ambiguity,age_disability,False,"Rejected eligibility under the 130% FPL gross-income test. California's TANF-based BBCE uses 200% FPL, which $2,120/mo passes. The capped-shelter net income of $876.51 then gives a positive benefit." -us,scenario_023,snap,claude-sonnet-5.5,prompt_ambiguity,age_disability,False,"Treated the household as disabled, with a medical deduction and an uncapped excess-shelter deduction that put net income at about $346. The correct calculation caps shelter at $744 with no medical deduction, giving $876.51 net income and $35.20/mo Jan–Sep." -us,scenario_023,snap,deepseek-v4-flash-0731,prompt_ambiguity,age_disability,False,"Applied an uncapped excess-shelter deduction on the theory that the head is disabled, giving $445.80 net income. Shelter is capped at $744 because the household lacks SNAP elderly/disabled status, so net income is $876.51." -us,scenario_023,snap,deepseek-v4-pro,prompt_ambiguity,age_disability,False,"Gave disabled-household deductions, including a $747.42/mo medical deduction that counts the employer-paid $8,089 ESI premium, plus an uncapped $1,560.94 shelter deduction. Net income became $0. The correct treatment allows no medical deduction and caps shelter at $744." -us,scenario_023,snap,deepseek-v4-pro-0813,prompt_ambiguity,age_disability,False,"Applied a $98.33 excess-medical deduction and an uncapped $1,238.90 shelter deduction as if the household were elderly/disabled, giving $283.30 net income. With shelter capped at $744 and no medical deduction, net income is $876.51." -us,scenario_023,snap,deepseek-v4.1-flash,prompt_ambiguity,age_disability,False,"Waived the gross test and applied medical and uncapped shelter deductions because of the disability flag, reaching $344.29 net income. Without SNAP disabled status, shelter is capped at $744 and there is no medical deduction, so net income is $876.51 and the benefit is $35.20/mo." -us,scenario_023,snap,gemini-3-flash-preview,prompt_ambiguity,age_disability,False,"Applied a disabled-member medical deduction and an uncapped shelter deduction (rent plus a $595 utility allowance), so net income fell to $0 and it gave a $291 maximum. Shelter is capped at $744 for this non-elderly/disabled household, which leaves $876.51 net income." -us,scenario_023,snap,gemini-3.1-flash-lite-preview,prompt_ambiguity,age_disability,False,"Its $3,492 ($291 × 12) assumes $0 net income, which requires the uncapped disability shelter deduction. With shelter capped at $744 and no medical deduction, net income is $876.51 and the benefit is only $35.20–$48.18/mo." -us,scenario_023,snap,gemini-3.1-pro-preview,prompt_ambiguity,age_disability,False,"Explicitly applied uncapped disability shelter and medical deductions to reach $0 net income. The disability flag does not make the household SNAP elderly/disabled, so shelter is capped at $744 and net income is $876.51." -us,scenario_023,snap,gemini-3.5-flash,prompt_ambiguity,age_disability,False,"Applied uncapped shelter and medical deductions for a disabled head, giving about $300 net income. Capping shelter at $744 with no medical deduction gives $876.51 net income and $35.20/mo, not about $200/mo." -us,scenario_023,snap,gemini-3.5-flash-lite,prompt_ambiguity,age_disability,False,"Said income or resources exceed the limits. The household passes California's 200% FPL BBCE gross screen and the $130 asset test, and its $876.51 capped-shelter net income gives a positive allotment." -us,scenario_023,snap,gemini-3.6-flash,prompt_ambiguity,age_disability,False,"Used uncapped shelter expenses for a disabled individual. The household lacks SNAP elderly/disabled status, so shelter is capped at $744 and net income is $876.51, which gives $35.20/mo, not $165/mo." -us,scenario_023,snap,gemini-3.7-flash,prompt_ambiguity,age_disability,False,Treated the household as disabled with an uncapped shelter deduction that cut net income to $0 and gave the $298 maximum. The correct $744 shelter cap leaves $876.51 net income and a $262.80 expected contribution. -us,scenario_023,snap,gemini-3.8-flash,prompt_ambiguity,age_disability,False,"Applied an uncapped excess-shelter deduction and medical deductions on the theory that the head is disabled. With shelter capped at $744 and no medical deduction, net income is $876.51, so the benefit is $35.20/mo, not about $211/mo." -us,scenario_023,snap,gemini-4-argon,prompt_ambiguity,age_disability,False,"Said disability makes the shelter deduction uncapped, giving $0 net income and a $292 maximum. Shelter is capped at $744 for this household, and the FY2026 maximum is $298. Net income of $876.51 gives $35.20/mo." -us,scenario_023,snap,glm-5.2,prompt_ambiguity,age_disability,False,"Applied a $1,180/yr medical deduction and an uncapped $14,836.80/yr shelter deduction as a disabled household, giving $3,489.60/yr net income. Correctly, shelter is capped at $744/mo with no medical deduction, which gives $876.51/mo net income." -us,scenario_023,snap,glm-5.3,prompt_ambiguity,age_disability,False,"Left out the excess-shelter deduction entirely and compared annual net income against a monthly maximum, which led it to conclude $0. It then submitted an unsupported $871. With the $744 capped shelter deduction, monthly net income is $876.51 and the benefit is $35.20/mo." -us,scenario_023,snap,gpt-5.4-mini,prompt_ambiguity,age_disability,False,"Concluded that income and assets are too high without applying California's 200% FPL BBCE screen, which the household passes. It also skipped the $744 capped shelter deduction, which brings net income down to $876.51 and gives a positive benefit." -us,scenario_023,snap,gpt-5.4-nano,prompt_ambiguity,age_disability,False,"Returned 0 because no benefit-receipt input was listed, even though the prompt says to assume take-up. The household is eligible through California's TANF-based BBCE and receives $298 − $262.80 = $35.20/mo." -us,scenario_023,snap,gpt-5.5,prompt_ambiguity,age_disability,False,"Applied medical and uncapped excess-shelter deductions for a disabled household, which reduced net income to $0. Without SNAP elderly/disabled status, there is no medical deduction and shelter is capped at $744, so net income is $876.51." -us,scenario_023,snap,gpt-5.6-luna,prompt_ambiguity,age_disability,False,"Used disabled-household medical and uncapped shelter deductions to reach the $298 maximum. The $744 shelter cap applies, so net income is $876.51 and the benefit is $35.20/mo." -us,scenario_023,snap,gpt-5.6-sol,prompt_ambiguity,age_disability,False,"Applied a medical deduction and an uncapped disability shelter deduction, giving about $202/mo. With shelter capped at $744 and no medical deduction, net income is $876.51 and the benefit is $35.20/mo." -us,scenario_023,snap,gpt-5.6-terra,prompt_ambiguity,age_disability,False,"Concluded that wages plus the 403(b) distribution leave no benefit. Under California's 200% FPL BBCE the household is eligible, and after the 20% earned, $209 standard, and $744 capped shelter deductions, net income is $876.51, which gives $35.20/mo." -us,scenario_023,snap,gpt-6-astra,prompt_ambiguity,age_disability,False,"Applied California's $150 standard medical deduction and an uncapped disability shelter deduction, both of which require elderly/disabled status, giving $205.80 net income. Without that status, shelter is capped at $744 and net income is $876.51." -us,scenario_023,snap,gpt-6-luna,prompt_ambiguity,age_disability,False,"Treated the disabled member as unlocking medical and uncapped shelter deductions, which led to the $298 maximum. The household is not SNAP elderly/disabled, so shelter is capped at $744 and net income is $876.51." -us,scenario_023,snap,gpt-6-sol,prompt_ambiguity,age_disability,False,"Applied an uncapped shelter deduction based on the disability flag to reach $0 net income. Shelter is capped at $744 for this household, which leaves $876.51 net income and $35.20/mo." -us,scenario_023,snap,gpt-6.1-sol,prompt_ambiguity,age_disability,False,"Applied an $880 disability medical deduction and an uncapped shelter deduction, giving $3,849.60/yr net income. The correct calculation has no medical deduction and caps shelter at $744/mo, giving $876.51/mo net income." -us,scenario_023,snap,grok-4.3,prompt_ambiguity,age_disability,False,"Claimed income and assets exceed the limits. The $130 in assets passes, gross income passes California's 200% FPL BBCE screen, and net income of $876.51 after the capped shelter deduction gives a positive allotment." -us,scenario_023,snap,grok-4.5,prompt_ambiguity,age_disability,False,"Used a net-income-only disabled-household calculation with a $1,180 medical deduction and an uncapped $14,837 shelter deduction. Without SNAP disabled status, shelter is capped at $744/mo and there is no medical deduction, so net income is $876.51/mo." -us,scenario_023,snap,grok-4.6,prompt_ambiguity,age_disability,False,"Applied excess medical and uncapped shelter deductions to reach $0 net income and a $292 maximum. The $744 shelter cap applies with no medical deduction, giving $876.51 net income against the $298 FY2026 maximum." -us,scenario_023,snap,grok-4.7,prompt_ambiguity,age_disability,False,"Applied an excess-medical deduction on $1,600 of costs and an uncapped shelter deduction, giving about $283 net income. The household is not SNAP elderly/disabled, so shelter is capped at $744 and net income is $876.51." -us,scenario_023,snap,grok-build-0.1,prompt_ambiguity,age_disability,False,"Left out the $8,000 taxable 403(b) distribution from countable income and applied an uncapped disability shelter deduction plus a medical deduction to reach $0 net income. Including the distribution and capping shelter at $744 gives $876.51 net income." -us,scenario_023,snap,inkling,prompt_ambiguity,age_disability,False,"Applied a disabled-household medical deduction and an uncapped shelter deduction, giving about $300 net income. With shelter capped at $744 and no medical deduction, net income is $876.51 and the benefit is $35.20/mo." -us,scenario_023,snap,kimi-k2.6,prompt_ambiguity,age_disability,False,"Exempted the household from the gross test and applied uncapped shelter and medical deductions to reach $0 net income at a $292 maximum. The household lacks SNAP elderly/disabled status, so shelter is capped at $744 and net income is $876.51." -us,scenario_023,snap,kimi-k3,parse_contract_failure,missing_output,False,"No SNAP value or explanation was returned, so there is no substantive answer to evaluate. The correct derivation gives $35.20/mo for Jan–Sep and $48.18/mo for Oct–Dec, a total of $461.34." -us,scenario_023,snap,minimax-m3,prompt_ambiguity,age_disability,False,"Applied the 130% FPL gross-income test instead of California's 200% FPL BBCE. It also wrongly reduced gross income to $22,535 by subtracting the traditional 401(k) and IRA contributions. Full gross income of $2,120/mo passes BBCE and gives $876.51 net income." -us,scenario_023,snap,muse-spark-1.3,prompt_ambiguity,age_disability,False,"Applied a disabled medical deduction and an uncapped excess-shelter deduction, giving about $353 net income, and used a $292 maximum. Capping shelter at $744 with no medical deduction gives $876.51 net income against the $298 maximum." -us,scenario_023,snap,muse-wonder,prompt_ambiguity,age_disability,False,"Treated the household as disabled, with medical and uncapped shelter deductions that reduced net income to $0. Without that status, shelter is capped at $744, so net income is $876.51 and the benefit is $35.20/mo." -us,scenario_023,snap,ox-alpha,prompt_ambiguity,age_disability,False,"Correctly capped shelter at $744 and allowed no medical deduction, but used the outdated $204 standard deduction instead of $209, which made net income $882 instead of $876.51. It also applied one monthly amount to all 12 months, missing the October 2026 FY2027 update (maximum $304.68), which raises Oct–Dec benefits to $48.18/mo." -us,scenario_023,snap,qwen-3.7-max,prompt_ambiguity,age_disability,False,"Left out the $8,000 403(b) distribution from countable income and skipped the excess-shelter deduction entirely. It then contradicted its own calculation by awarding the full $258 even though $944 net income implies a $283 contribution." -us,scenario_023,snap,qwen3.8-max,prompt_ambiguity,age_disability,False,Said income and resources are too high without applying California's 200% FPL BBCE screen or the $744 capped shelter deduction. Those give $876.51 net income and a $35.20/mo benefit. +us,scenario_023,snap,claude-fable-5,prompt_ambiguity,age_disability,False,"Treated the head as a SNAP elderly/disabled member, taking a medical deduction and uncapped shelter. It also submitted $3,936, which contradicts its own $2,328 calculation. On the capped reading, the current engine with c_snap_hold_fy2026 gives $877 net income and $34/mo ($408/year). This output is excluded from scoring." +us,scenario_023,snap,claude-fable-5.1,prompt_ambiguity,age_disability,False,"Applied the uncapped shelter and medical deductions under the disability reading. It also added a utility allowance for utilities that aren't listed. On the capped reading, the current engine with c_snap_hold_fy2026 gives $877 net income and $34/mo ($408/year). This output is excluded from scoring." +us,scenario_023,snap,claude-haiku-4.5,prompt_ambiguity,age_disability,False,"Applied the 130% FPL gross income test and declared the household ineligible. California's BBCE uses a 200% FPL screen, which $2,120/mo passes. It also wrongly treated rent as a reason for ineligibility, when rent actually feeds a shelter deduction that gives $877 rounded net income and $34/mo ($408/year) on the capped reading under c_snap_hold_fy2026. This output is excluded from scoring." +us,scenario_023,snap,claude-haiku-5.5,prompt_ambiguity,age_disability,False,"Concluded the household is over SNAP's limits without doing the calculation. Under California's 200% FPL BBCE screen, gross income passes. On the capped reading, the current engine with c_snap_hold_fy2026 gives $877 net income and $34/mo ($408/year). This output is excluded from scoring." +us,scenario_023,snap,claude-opus-4.7,prompt_ambiguity,age_disability,False,"Treated the head as SNAP-disabled (uncapped shelter, plus a $1,180 medical deduction) under the disability reading. It then raised its own $2,529 result to $3,768, which is above the one-person maximum. On the capped reading, the current engine with c_snap_hold_fy2026 gives $877 net income and $34/mo ($408/year). This output is excluded from scoring." +us,scenario_023,snap,claude-opus-4.8,prompt_ambiguity,age_disability,False,"Gave elderly/disabled treatment, including a medical deduction and uncapped shelter, under the disability reading. It also miscomputed the earned-income deduction as $1,454 a year, then overrode its own $1,788 result with an unexplained $2,549. On the capped reading, the current engine with c_snap_hold_fy2026 gives $877 net income and $34/mo ($408/year). This output is excluded from scoring." +us,scenario_023,snap,claude-opus-5,prompt_ambiguity,age_disability,False,"Misstated California's 200% FPL BBCE gross limit as about $2,510 and concluded that $2,120/mo fails it. The FY2026 one-person limit is about $2,608, so the household passes. On the capped reading, the current engine with c_snap_hold_fy2026 gives $877 net income and $34/mo ($408/year). This output is excluded from scoring." +us,scenario_023,snap,claude-opus-5.5,prompt_ambiguity,age_disability,False,"Assumed the disability flag lifts the shelter cap and allows a medical deduction. On the capped reading, the current engine with c_snap_hold_fy2026 gives $877 net income and $34/mo ($408/year). This output is excluded from scoring." +us,scenario_023,snap,claude-sonnet-4.6,prompt_ambiguity,age_disability,False,"Treated the head as SNAP-disabled, applying a $73 medical deduction and an uncapped $1,224 shelter deduction to reach $328 net income. On the capped reading, the current engine with c_snap_hold_fy2026 gives $877 net income and $34/mo ($408/year). This output is excluded from scoring. It also used the FY2025 $292 maximum instead of $298." +us,scenario_023,snap,claude-sonnet-5,prompt_ambiguity,age_disability,False,"Applied the 130% FPL gross income test, but California's BBCE uses 200% FPL, which this household passes. It also never applied the $744 shelter deduction, which gives $877 rounded net income and $34/mo ($408/year) on the capped reading under c_snap_hold_fy2026. This output is excluded from scoring." +us,scenario_023,snap,claude-sonnet-5.5,prompt_ambiguity,age_disability,False,"Applied the medical deduction and an uncapped excess shelter deduction under the disability reading, giving about $346 net income. On the capped reading, the current engine with c_snap_hold_fy2026 gives $877 net income and $34/mo ($408/year). This output is excluded from scoring." +us,scenario_023,snap,deepseek-v4-flash-0731,prompt_ambiguity,age_disability,False,"Removed the shelter cap under the disability reading and calculated about $446 net income. On the capped reading, the current engine with c_snap_hold_fy2026 gives $877 net income and $34/mo ($408/year). This output is excluded from scoring." +us,scenario_023,snap,deepseek-v4-pro,prompt_ambiguity,age_disability,False,"Treated the head as SNAP-disabled and took a $747/mo medical deduction, which is inflated by employer-paid premiums, plus an uncapped $1,561 shelter deduction. On the capped reading, the current engine with c_snap_hold_fy2026 gives $877 net income and $34/mo ($408/year). This output is excluded from scoring." +us,scenario_023,snap,deepseek-v4-pro-0813,prompt_ambiguity,age_disability,False,"Applied a $98 excess medical deduction and an uncapped $1,239 shelter deduction under the disability reading. On the capped reading, the current engine with c_snap_hold_fy2026 gives $877 net income and $34/mo ($408/year). This output is excluded from scoring." +us,scenario_023,snap,deepseek-v4.1-flash,prompt_ambiguity,age_disability,False,"Said the disabled head is exempt from the gross test and allowed the medical deduction and uncapped shelter. On the capped reading, the current engine with c_snap_hold_fy2026 gives $877 net income and $34/mo ($408/year). This output is excluded from scoring." +us,scenario_023,snap,gemini-3-flash-preview,prompt_ambiguity,age_disability,False,"Applied the medical deduction and an uncapped shelter deduction that includes an unlisted $595 utility allowance, as if the household were SNAP elderly/disabled. On the capped reading, the current engine with c_snap_hold_fy2026 gives $877 net income and $34/mo ($408/year). This output is excluded from scoring. It also used a $291 maximum instead of $298." +us,scenario_023,snap,gemini-3.1-flash-lite-preview,prompt_ambiguity,age_disability,False,"$3,492 is $291 × 12, consistent with an assumed $291 monthly maximum. The answer gives no calculation of net income or deductions. On the capped reading, the current engine with c_snap_hold_fy2026 gives $877 net income and $34/mo ($408/year). This output is excluded from scoring." +us,scenario_023,snap,gemini-3.1-pro-preview,prompt_ambiguity,age_disability,False,"Relied on uncapped excess shelter and medical deductions 'due to disability.' On the capped reading, the current engine with c_snap_hold_fy2026 gives $877 net income and $34/mo ($408/year). This output is excluded from scoring." +us,scenario_023,snap,gemini-3.5-flash,prompt_ambiguity,age_disability,False,"Lowered net income to about $300 using uncapped shelter and medical deductions for a 'disabled head.' On the capped reading, the current engine with c_snap_hold_fy2026 gives $877 net income and $34/mo ($408/year). This output is excluded from scoring." +us,scenario_023,snap,gemini-3.5-flash-lite,prompt_ambiguity,age_disability,False,"Asserted that income or resources exceed SNAP limits. In fact $2,120/mo passes California's 200% FPL BBCE screen, assets are $130, and the capped calculation under c_snap_hold_fy2026 gives $877 rounded net income and $34/mo ($408/year). This output is excluded from scoring." +us,scenario_023,snap,gemini-3.6-flash,prompt_ambiguity,age_disability,False,"Used 'uncapped shelter expenses for a disabled individual' under the disability reading. On the capped reading, the current engine with c_snap_hold_fy2026 gives $877 net income and $34/mo ($408/year). This output is excluded from scoring." +us,scenario_023,snap,gemini-3.7-flash,prompt_ambiguity,age_disability,False,"Applied the uncapped excess shelter deduction for disabled households and brought net income to $0. On the capped reading, the current engine with c_snap_hold_fy2026 gives $877 net income and $34/mo ($408/year). This output is excluded from scoring." +us,scenario_023,snap,gemini-3.8-flash,prompt_ambiguity,age_disability,False,"Applied the uncapped shelter deduction and the medical deduction on the basis of disability. On the capped reading, the current engine with c_snap_hold_fy2026 gives $877 net income and $34/mo ($408/year). This output is excluded from scoring." +us,scenario_023,snap,gemini-4-argon,prompt_ambiguity,age_disability,False,"Reduced net income to $0 with an uncapped shelter deduction on the grounds that the head is disabled. On the capped reading, the current engine with c_snap_hold_fy2026 gives $877 net income and $34/mo ($408/year). This output is excluded from scoring. It also used the FY2025 $292 maximum." +us,scenario_023,snap,glm-5.2,prompt_ambiguity,age_disability,False,"Applied the $1,180 medical deduction and an uncapped $14,837 annual shelter deduction for disabled households, under the disability reading. It also used a $292 maximum and a $204 standard deduction. On the capped reading, the current engine with c_snap_hold_fy2026 gives $877 net income and $34/mo ($408/year). This output is excluded from scoring." +us,scenario_023,snap,glm-5.3,prompt_ambiguity,age_disability,False,"Left out the excess shelter deduction entirely, which is capped at $744/mo on the capped reading. Under c_snap_hold_fy2026, that reading gives $877 rounded net income and $34/mo ($408/year). This output is excluded from scoring. It compared 30% of annual net income with a monthly maximum allotment, then submitted an unsupported $871 that contradicts its own conclusion of zero." +us,scenario_023,snap,gpt-5.4-mini,prompt_ambiguity,age_disability,False,"Concluded SNAP is zero without computing it. On the capped reading, the current engine with c_snap_hold_fy2026 gives $877 net income and $34/mo ($408/year). This output is excluded from scoring." +us,scenario_023,snap,gpt-5.4-nano,prompt_ambiguity,age_disability,False,"Returned zero because the inputs didn't show benefit receipt, ignoring the instruction to assume take-up. On the capped reading, the current engine with c_snap_hold_fy2026 gives $877 net income and $34/mo ($408/year). This output is excluded from scoring." +us,scenario_023,snap,gpt-5.5,prompt_ambiguity,age_disability,False,"Treated the household as SNAP-disabled and used the medical-expense and uncapped excess-shelter deductions to reach $0 net income. On the capped reading, the current engine with c_snap_hold_fy2026 gives $877 net income and $34/mo ($408/year). This output is excluded from scoring." +us,scenario_023,snap,gpt-5.6-luna,prompt_ambiguity,age_disability,False,"Gave the medical and uncapped shelter deductions under the disability reading. On the capped reading, the current engine with c_snap_hold_fy2026 gives $877 net income and $34/mo ($408/year). This output is excluded from scoring." +us,scenario_023,snap,gpt-5.6-sol,prompt_ambiguity,age_disability,False,"Correctly cleared the student rule through the 24 hours of work, but then applied the medical deduction and the uncapped disability shelter deduction. On the capped reading, the current engine with c_snap_hold_fy2026 gives $877 net income and $34/mo ($408/year). This output is excluded from scoring." +us,scenario_023,snap,gpt-5.6-terra,prompt_ambiguity,age_disability,False,"Concluded that wages plus the 403(b) distribution eliminate the benefit. Under California's 200% FPL BBCE, $2,120/mo passes, and after the earned-income, $209 standard and $744 capped shelter deductions, net income of $877 after rounding gives $34/mo ($408/year) on the capped reading under c_snap_hold_fy2026. This output is excluded from scoring." +us,scenario_023,snap,gpt-6-astra,prompt_ambiguity,age_disability,False,"Applied a $150 standard medical deduction and an uncapped excess shelter deduction for disability, under the disability reading. On the capped reading, the current engine with c_snap_hold_fy2026 gives $877 net income and $34/mo ($408/year). This output is excluded from scoring." +us,scenario_023,snap,gpt-6-luna,prompt_ambiguity,age_disability,False,"Treated the disability flag as unlocking the medical deduction and the uncapped shelter deduction, which reduced net income to zero. On the capped reading, the current engine with c_snap_hold_fy2026 gives $877 net income and $34/mo ($408/year). This output is excluded from scoring." +us,scenario_023,snap,gpt-6-sol,prompt_ambiguity,age_disability,False,"Used an uncapped shelter deduction 'with a disability' to reduce countable income to zero. On the capped reading, the current engine with c_snap_hold_fy2026 gives $877 net income and $34/mo ($408/year). This output is excluded from scoring." +us,scenario_023,snap,gpt-6.1-sol,prompt_ambiguity,age_disability,False,"Applied an $880 disability-related medical deduction and an uncapped excess shelter deduction for a head with no SSI/SSDI. Its annual $3,849.60 net income corresponds to roughly $321/mo. On the capped reading, the current engine with c_snap_hold_fy2026 gives $877 net income and $34/mo ($408/year). This output is excluded from scoring." +us,scenario_023,snap,gpt-6.1-terra,prompt_ambiguity,age_disability,False,"Included disability-related medical costs and uncapped shelter costs in the calculation. On the capped reading, the current engine with c_snap_hold_fy2026 gives $877 net income and $34/mo ($408/year). This output is excluded from scoring." +us,scenario_023,snap,grok-4.3,prompt_ambiguity,age_disability,False,"Claimed income and assets exceed SNAP limits. Assets are only $130, gross income passes California's 200% FPL BBCE screen, and the capped calculation under c_snap_hold_fy2026 gives $877 rounded net income and $34/mo ($408/year). This output is excluded from scoring." +us,scenario_023,snap,grok-4.5,prompt_ambiguity,age_disability,False,"Said the disabled head faces only the net income test, and took the $1,180 medical deduction plus an uncapped $14,837 shelter deduction. On the capped reading, the current engine with c_snap_hold_fy2026 gives $877 net income and $34/mo ($408/year). This output is excluded from scoring. It also used the FY2025 $292 maximum." +us,scenario_023,snap,grok-4.6,prompt_ambiguity,age_disability,False,"Correctly applied California's 200% FPL BBCE gross test, but then took the excess medical deduction and an uncapped shelter deduction as if the household were SNAP-disabled. On the capped reading, the current engine with c_snap_hold_fy2026 gives $877 net income and $34/mo ($408/year). This output is excluded from scoring. It also used a $292 maximum instead of $298." +us,scenario_023,snap,grok-4.7,prompt_ambiguity,age_disability,False,"Correctly passed the BBCE screen and left out the utility allowance, but applied the excess medical deduction and an uncapped shelter deduction. On the capped reading, the current engine with c_snap_hold_fy2026 gives $877 net income and $34/mo ($408/year). This output is excluded from scoring." +us,scenario_023,snap,grok-build-0.1,prompt_ambiguity,age_disability,False,"Left the $8,000 403(b) distribution out of countable income and applied the medical deduction and uncapped shelter for a 'disabled' head who receives no SSI/SSDI. On the capped reading, the current engine with c_snap_hold_fy2026 gives $877 net income and $34/mo ($408/year). This output is excluded from scoring." +us,scenario_023,snap,inkling,prompt_ambiguity,age_disability,False,"Applied the medical deduction and an uncapped shelter deduction on the basis of disability. On the capped reading, the current engine with c_snap_hold_fy2026 gives $877 net income and $34/mo ($408/year). This output is excluded from scoring." +us,scenario_023,snap,kimi-k2.6,prompt_ambiguity,age_disability,False,"Exempted the household from the gross test and applied the medical deduction and uncapped shelter because of the disability flag. On the capped reading, the current engine with c_snap_hold_fy2026 gives $877 net income and $34/mo ($408/year). This output is excluded from scoring. It also used the FY2025 $292 maximum." +us,scenario_023,snap,kimi-k3,parse_contract_failure,missing_output,False,"Gave no SNAP value and no explanation, so there was no parseable answer. The excluded frozen reference is $461.34 for the year. The current engine under c_snap_hold_fy2026 gives $408 on the capped reading." +us,scenario_023,snap,minimax-m3,prompt_ambiguity,age_disability,False,"Subtracted the traditional 401(k) and IRA contributions from gross income, giving $22,535 instead of $25,443; SNAP counts gross wages. It then applied the 130% FPL gross test instead of California's 200% BBCE screen, which the household passes. On the capped reading, the current engine with c_snap_hold_fy2026 gives $877 net income and $34/mo ($408/year). This output is excluded from scoring." +us,scenario_023,snap,muse-spark-1.3,prompt_ambiguity,age_disability,False,"Correctly passed the 200% BBCE screen, but applied a $57 disabled medical deduction and uncapped shelter under the disability reading. On the capped reading, the current engine with c_snap_hold_fy2026 gives $877 net income and $34/mo ($408/year). This output is excluded from scoring. It also used a $292 maximum." +us,scenario_023,snap,muse-wonder,prompt_ambiguity,age_disability,False,"Treated the head as SNAP-disabled and used the medical and uncapped shelter deductions to bring net income to zero. On the capped reading, the current engine with c_snap_hold_fy2026 gives $877 net income and $34/mo ($408/year). This output is excluded from scoring." +us,scenario_023,snap,ox-alpha,prompt_ambiguity,age_disability,False,"Correctly skipped the medical deduction and capped shelter at $744, but used the FY2025 $204 standard deduction instead of FY2026's $209, which gave net income of about $882. Applying FY2026 parameters to all 12 months follows c_snap_hold_fy2026. On the capped reading, the current engine with c_snap_hold_fy2026 gives $877 net income and $34/mo ($408/year). This output is excluded from scoring." +us,scenario_023,snap,qwen-3.7-max,prompt_ambiguity,age_disability,False,"Left out the $8,000 403(b) distribution from countable unearned income and skipped the capped $744 shelter deduction. It then awarded its assumed $258 monthly maximum even though its own net income of $944 implies a $284 contribution. On the capped reading, the current engine with c_snap_hold_fy2026 gives $877 net income and $34/mo ($408/year). This output is excluded from scoring." +us,scenario_023,snap,qwen3.8-max,prompt_ambiguity,age_disability,False,"Called income and resources too high without computing anything. California's 200% FPL BBCE screen is passed, assets are $130, and the capped calculation under c_snap_hold_fy2026 gives $877 rounded net income and $34/mo ($408/year) for all 12 months. This output is excluded from scoring." us,scenario_023,ssi,glm-5.2,llm_error,categorical_eligibility,False,"The model treated the narrative phrase “is disabled” as establishing SSI disability eligibility, despite the prompt directing that unlisted program-status inputs are false. The head fails the SSI aged, blind, or disabled gate, so applying earned-income exclusions, counting the 403(b) distribution, and subtracting income from the federal-plus-California payment standard was inapplicable." us,scenario_023,ssi,kimi-k3,parse_contract_failure,missing_output,False,"The model supplied no SSI value or explanation, violating the required structured-output contract." -us,scenario_023,state_income_tax_before_refundable_credits,claude-fable-5,llm_error,thresholds_rates,False,"Its AGI and standard deduction are close to correct, but it rounded the tentative tax down to about $200 instead of computing $225.78 (1% of $11,079 plus 2% of $5,749.34). It then claimed the $153 exemption credit and $60 renter's credit fully offset the tax, but $225.78 minus $213 leaves $12.78." -us,scenario_023,state_income_tax_before_refundable_credits,claude-fable-5.1,llm_error,thresholds_rates,False,"It projected a 2026 standard deduction of about $5,880 instead of the $5,706 that California published for 2025. That understated taxable income by about $174, so it got about $222 of tax and $9 net instead of $225.78 and $12.78." -us,scenario_023,state_income_tax_before_refundable_credits,claude-haiku-4.5,llm_error,taxable_income_or_deductions,False,"It built taxable income from gross wages alone. It left out the $8,000 taxable 403(b) distribution and the 401(k) and IRA reductions, and used an outdated $5,202 standard deduction. It then subtracted CalEITC, which is a refundable credit and is excluded from tax before refundable credits." -us,scenario_023,state_income_tax_before_refundable_credits,claude-haiku-5.5,llm_error,taxable_income_or_deductions,False,"It said California taxable income is zero, but CA AGI of $22,534 minus the $5,706 standard deduction leaves $16,828 of taxable income. That produces $225.78 of tax before $213 of nonrefundable credits." -us,scenario_023,state_income_tax_before_refundable_credits,claude-opus-4.7,llm_error,thresholds_rates,False,"It put tax on about $17,000 of taxable income at only about $170, but the 1%/2% brackets give more than $225. It also cited 'disabled-related considerations' as an offset, yet California has no disability exemption credit. Only the $153 exemption credit and $60 renter's credit apply, leaving $12.78." -us,scenario_023,state_income_tax_before_refundable_credits,claude-opus-4.8,llm_error,other,False,"It computed about $233 of gross tax and a $149 exemption credit, which leaves a positive balance. It then declared the liability 'effectively $0' with no credit to support that. Correctly, $225.78 minus the $153 exemption credit and $60 renter's credit is $12.78." -us,scenario_023,state_income_tax_before_refundable_credits,claude-opus-5,llm_error,thresholds_rates,False,It underestimated the tentative tax at about $200 instead of $225.78. It then said the leftover liability was 'eliminated' without naming any credit that does this. The $153 exemption and $60 renter's credits cover only $213 of the $225.78. -us,scenario_023,state_income_tax_before_refundable_credits,claude-opus-5.5,llm_error,thresholds_rates,False,"It projected 2026 indexing: a standard deduction of about $5,880 and an exemption credit of about $158, instead of the 2025 published $5,706 and $153. This lowered tax and raised credits, giving $1 instead of $12.78." -us,scenario_023,state_income_tax_before_refundable_credits,claude-sonnet-4.6,llm_error,age_disability,False,"It added a second $144 'disabled' exemption credit, but California's extra exemption credits are for blind or elderly filers, not disabled ones. It also used outdated parameters ($5,540 standard deduction, $10,756 bracket). Only the $153 exemption credit and $60 renter's credit apply against $225.78 of tax." -us,scenario_023,state_income_tax_before_refundable_credits,claude-sonnet-5,llm_error,thresholds_rates,False,"It overstated the 1%/2% bracket tax on about $17,000 of taxable income as $250–$300. It then said a roughly $149 exemption credit exceeds that liability, which contradicts its own figures, and it relied on nonexistent disability credits. The correct figure is $225.78 minus $213, or $12.78." -us,scenario_023,state_income_tax_before_refundable_credits,claude-sonnet-5.5,llm_error,categorical_eligibility,False,"It computed the $226 tentative tax and the $153 exemption credit correctly. It left out the $60 nonrefundable renter's credit, which applies because the filer pays $24,000 of rent and is under the income limit. It also rounded $73 up to $75." -us,scenario_023,state_income_tax_before_refundable_credits,deepseek-v4-flash-0731,llm_error,taxable_income_or_deductions,False,"It used an AGI of $14,446, which leaves out the $8,000 taxable 403(b) distribution. That understated taxable income at about $8,900 instead of $16,828, giving 1%-only tax that the exemption credit wiped out." -us,scenario_023,state_income_tax_before_refundable_credits,deepseek-v4-pro,llm_error,taxable_income_or_deductions,False,"It left the $8,000 taxable 403(b) distribution out of its $14,446 CA AGI and used an outdated $5,363 standard deduction. That gave only $90.83 of tax instead of $225.78." -us,scenario_023,state_income_tax_before_refundable_credits,deepseek-v4-pro-0813,llm_error,thresholds_rates,False,"It projected 2026 parameters: a $5,876 standard deduction, an $11,044 bracket and a $158 exemption credit. The 2025 published values that apply are $5,706, $11,079 and $153, so its result was $4.74 instead of $12.78." -us,scenario_023,state_income_tax_before_refundable_credits,deepseek-v4.1-flash,llm_error,thresholds_rates,False,"It skipped the $130 traditional IRA deduction (AGI $22,665) and used an outdated $5,540 standard deduction and $10,756 1% bracket. This overstated tax at $234.94 instead of $225.78." -us,scenario_023,state_income_tax_before_refundable_credits,gemini-3-flash-preview,llm_error,thresholds_rates,False,"It used a rough $5,800 standard deduction instead of $5,706, rounded tax to $230 instead of $225.78, and used a $155 exemption credit instead of $153. Those approximations produced $15 instead of $12.78." -us,scenario_023,state_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,taxable_income_or_deductions,False,"It claimed the single standard deduction exceeds AGI, but the $5,706 deduction is far below the $22,534 CA AGI. That leaves $16,828 of taxable income." -us,scenario_023,state_income_tax_before_refundable_credits,gemini-3.1-pro-preview,llm_error,thresholds_rates,False,"It asserted the personal exemption credit alone fully offsets the tax, but $16,828 of taxable income produces $225.78 of tax. That is more than both the $153 exemption credit and the $60 renter's credit combined." -us,scenario_023,state_income_tax_before_refundable_credits,gemini-3.5-flash,llm_error,taxable_income_or_deductions,False,"Its $8,846 taxable income leaves out the $8,000 taxable 403(b) distribution. Correct taxable income is $16,828.34, which produces $225.78 of tax, more than the $213 in credits." -us,scenario_023,state_income_tax_before_refundable_credits,gemini-3.5-flash-lite,llm_error,taxable_income_or_deductions,False,"It gave no derivation. The correct steps are $22,534 of AGI minus the $5,706 standard deduction, then $225.78 of tax minus $213 in credits, which leaves $12.78. A $0 answer fits leaving out the $8,000 403(b) distribution or assuming the credits fully offset the tax." -us,scenario_023,state_income_tax_before_refundable_credits,gemini-3.6-flash,llm_error,other,False,"Its $218 is roughly the tentative tax before credits. It never subtracted the nonrefundable $153 personal exemption credit or the $60 renter's credit, which bring $225.78 down to $12.78." -us,scenario_023,state_income_tax_before_refundable_credits,gemini-3.7-flash,llm_error,thresholds_rates,False,It claimed the standard deduction and exemption credit bring the tax to $0 without computing anything. The $225.78 tentative tax exceeds the $153 exemption credit plus the $60 renter's credit by $12.78. -us,scenario_023,state_income_tax_before_refundable_credits,gemini-3.8-flash,llm_error,thresholds_rates,False,"It applied the right structure but approximated the parameters instead of using the 2025 published $5,706 deduction, $11,079 bracket and $153 exemption credit. That overstated the net tax at $17 instead of $12.78." -us,scenario_023,state_income_tax_before_refundable_credits,gemini-4-argon,llm_error,thresholds_rates,False,"It asserted that the exemption and renter's credits fully offset the tax. Those credits total $213, which is less than the $225.78 tax on $16,828.34 of taxable income, so $12.78 remains." -us,scenario_023,state_income_tax_before_refundable_credits,glm-5.2,llm_error,other,False,"It treated California's $138 personal exemption as a deduction from income, but it is a nonrefundable tax credit (now $153). It then applied no credits at all, also missing the $60 renter's credit, and used outdated $5,363 and $10,234 parameters." -us,scenario_023,state_income_tax_before_refundable_credits,glm-5.3,llm_error,taxable_income_or_deductions,False,"It used an AGI of $25,443 without excluding the $2,778 traditional 401(k) deferral or deducting the $130 IRA contribution, both of which California follows. It also left out the $153 personal exemption credit and applied only the $60 renter's credit." -us,scenario_023,state_income_tax_before_refundable_credits,gpt-5.4-mini,llm_error,thresholds_rates,False,"It asserted the deduction and credits wipe out the tax without computing anything. $16,828.34 of taxable income produces $225.78 of tax, and the $213 of nonrefundable credits leaves $12.78." -us,scenario_023,state_income_tax_before_refundable_credits,gpt-5.4-nano,llm_error,categorical_eligibility,False,"It tied its credits to the American Opportunity Credit, which has no California equivalent. Its $72 matches the tentative tax minus only the $153 exemption credit, leaving out the $60 nonrefundable renter's credit." -us,scenario_023,state_income_tax_before_refundable_credits,gpt-5.5,llm_error,other,False,"It said regular California tax is fully eliminated, but $213 of credits leaves $12.78. It then added a 2.5% early-distribution additional tax on the 403(b) distribution, which is not part of this income tax computation." -us,scenario_023,state_income_tax_before_refundable_credits,gpt-5.6-luna,llm_error,thresholds_rates,False,"It claimed the exemption and renter's credits fully offset the tax. The tax on $16,828.34 of taxable income is $225.78, which exceeds the $213 of credits by $12.78." -us,scenario_023,state_income_tax_before_refundable_credits,gpt-5.6-sol,llm_error,thresholds_rates,False,"It used a projected 2026 standard deduction instead of California's 2025 published $5,706, and its other parameters were indexed the same way. That lowered the result to $4 instead of $12.78." -us,scenario_023,state_income_tax_before_refundable_credits,gpt-5.6-terra,llm_error,thresholds_rates,False,"It asserted full offset without arithmetic. The $153 exemption credit and $60 renter's credit total $213, which is less than the $225.78 tentative tax." -us,scenario_023,state_income_tax_before_refundable_credits,gpt-6-astra,llm_error,thresholds_rates,False,"It indexed the standard deduction (and credit amounts) forward to 2026 instead of using the 2025 published $5,706 deduction and $153 exemption credit. That cut the net tax to $4 instead of $12.78." -us,scenario_023,state_income_tax_before_refundable_credits,gpt-6-luna,llm_error,other,False,"It rounded to a whole-dollar $13 estimate instead of carrying the exact amounts. The exact figure is $225.78 of tax on $16,828.34 of taxable income, minus the $153 and $60 credits, which equals $12.78." -us,scenario_023,state_income_tax_before_refundable_credits,gpt-6-sol,llm_error,thresholds_rates,False,"Its $3 matches projected 2026 indexed values: a larger standard deduction and exemption credit than California's 2025 published $5,706 and $153. That understated the net tax, which is $12.78." -us,scenario_023,state_income_tax_before_refundable_credits,gpt-6.1-sol,llm_error,taxable_income_or_deductions,False,"It used an AGI of $14,446, which leaves out the $8,000 taxable 403(b) distribution. With the distribution included, AGI is $22,534 and the tax exceeds the credits." -us,scenario_023,state_income_tax_before_refundable_credits,grok-4.3,llm_error,taxable_income_or_deductions,False,"It claimed the standard deduction brings tax before credits to zero, but the $5,706 deduction leaves $16,828 of taxable income from $22,534 of CA AGI. That produces $225.78 of tax." -us,scenario_023,state_income_tax_before_refundable_credits,grok-4.5,llm_error,thresholds_rates,False,"It projected the exemption credit to $158 and used other inflated 2026 brackets instead of the 2025 published $153 credit and $11,079 bracket. The extra credit and lower tax gave $9 instead of $12.78." -us,scenario_023,state_income_tax_before_refundable_credits,grok-4.6,llm_error,taxable_income_or_deductions,False,"It itemized about $7,499 of medical expenses by counting the employer-sponsored premiums and over-the-counter costs. Those are not itemizable out-of-pocket medical expenses, so the $5,706 standard deduction applies and taxable income is $16,828.34." -us,scenario_023,state_income_tax_before_refundable_credits,grok-4.7,llm_error,thresholds_rates,False,"It projected 2026 indexing: a $5,843 standard deduction, an $11,345 bracket and a $157 exemption credit. The 2025 published values that apply are $5,706, $11,079 and $153, so it got $3 instead of $12.78." -us,scenario_023,state_income_tax_before_refundable_credits,grok-build-0.1,llm_error,other,False,It subtracted only the $60 renter's credit and left out California's nonrefundable personal exemption credit of $153. That left $169 instead of $12.78. -us,scenario_023,state_income_tax_before_refundable_credits,inkling,llm_error,taxable_income_or_deductions,False,"Its AGI of about $14,446 leaves out the $8,000 taxable 403(b) distribution. That cut taxable income to about $8,720 instead of $16,828.34." -us,scenario_023,state_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,No value or explanation was returned for this output. -us,scenario_023,state_income_tax_before_refundable_credits,kimi-k3,parse_contract_failure,missing_output,False,No value or explanation was returned for this output. -us,scenario_023,state_income_tax_before_refundable_credits,minimax-m3,llm_error,taxable_income_or_deductions,False,"It added the traditional 401(k) deferral and IRA deduction back into CA AGI, but California follows both, so CA AGI is $22,534. It also applied no nonrefundable credits, missing the $153 exemption credit and the $60 renter's credit." -us,scenario_023,state_income_tax_before_refundable_credits,muse-spark-1.3,llm_error,thresholds_rates,False,"It overstated the tentative tax at about $232 instead of about $225 by using an outdated, lower 1% bracket ceiling instead of $11,079. It also used an outdated $149 exemption credit instead of $153, giving $23 instead of $12.78." -us,scenario_023,state_income_tax_before_refundable_credits,muse-wonder,llm_error,thresholds_rates,False,"It rounded taxable income up to about $17,000, which implies an outdated, smaller standard deduction than $5,706, and got $236 of tax. It also used an outdated $149 exemption credit instead of $153, so it got $27 instead of $12.78." -us,scenario_023,state_income_tax_before_refundable_credits,ox-alpha,llm_error,thresholds_rates,False,"It used the outdated $5,540 standard deduction and $149 exemption credit instead of the 2025 published $5,706 and $153. That overstated the net tax at $20 instead of $12.78." -us,scenario_023,state_income_tax_before_refundable_credits,qwen-3.7-max,llm_error,age_disability,False,"It invented a $144 disabled exemption credit, which California does not have, and labeled the $60 renter's credit refundable when it is nonrefundable. It also used an AGI of $25,443 that ignores the 401(k) and IRA reductions." -us,scenario_023,state_income_tax_before_refundable_credits,qwen3.8-max,llm_error,thresholds_rates,False,"It asserted the tax is zero after the standard deduction and nonrefundable credits without computing anything. The $225.78 tax on $16,828.34 of taxable income exceeds the $213 of credits, leaving $12.78." -us,scenario_023,state_refundable_credits,claude-fable-5,llm_error,credit_phaseout,False,"It cut earned income to $14,665 by subtracting the 401(k) deferral, then gave $402. That is more than the whole childless CalEITC maximum (about $300). The phaseout runs on the $22,534 AGI and leaves $95.15." -us,scenario_023,state_refundable_credits,claude-fable-5.1,llm_error,credit_phaseout,False,"It ran the childless CalEITC phaseout on earned income of $17,443 alone. CalEITC phases out on the greater of earned income or AGI, and AGI here is $22,534 because of the 403(b) distribution. On the correct base the credit is $95.15, not $180." -us,scenario_023,state_refundable_credits,claude-haiku-4.5,llm_error,categorical_eligibility,False,"It wrongly decided a filer with no qualifying children cannot get CalEITC. California pays CalEITC to childless filers aged 18 and older with earnings below about $33k, so this 28-year-old with $17,443 in wages gets $95.15." -us,scenario_023,state_refundable_credits,claude-haiku-5.5,llm_error,categorical_eligibility,False,"It treated CalEITC as unavailable without qualifying children. California's childless CalEITC covers filers 18 and older, and this filer's credit, phased out on AGI of $22,534, is $95.15." -us,scenario_023,state_refundable_credits,claude-opus-4.7,llm_error,credit_phaseout,False,"Its own phaseout estimate was about $44, then it jumped to $358 with no basis by citing unrelated credit interactions. That figure is above the childless CalEITC maximum. The phaseout on the $22,534 AGI gives $95.15." -us,scenario_023,state_refundable_credits,claude-opus-4.8,llm_error,thresholds_rates,False,"It said the childless CalEITC is small at this income, then reported $1,208. That is about four times the childless maximum credit (about $300), so the number matches a schedule for families with children. The correct childless credit, phased out on the $22,534 AGI, is $95.15." -us,scenario_023,state_refundable_credits,claude-opus-5,llm_error,thresholds_rates,False,"It claimed the childless CalEITC is fully phased out below $17,443 in earnings. The childless CalEITC actually continues up to about $33k, so on the $22,534 AGI it is still worth $95.15." -us,scenario_023,state_refundable_credits,claude-opus-5.5,llm_error,credit_phaseout,False,"It correctly applied the phaseout to AGI of about $22.5k but set the final phaseout segment too high, giving $115. The actual CalEITC schedule gives $95.15 at that income." -us,scenario_023,state_refundable_credits,claude-sonnet-4.6,llm_error,categorical_eligibility,False,"It counted the $8,000 taxable 403(b) distribution as investment income and ruled the filer out under the investment-income limit. Pension and 403(b) distributions are not disqualified income under that test, which covers interest, dividends, rents and capital gains. It also used a wrong phaseout end point of $18,591. The correct credit is $95.15." -us,scenario_023,state_refundable_credits,claude-sonnet-5,llm_error,credit_phaseout,False,"It gave $285, which is close to the childless maximum, without phasing the credit down. At $22,534 AGI, which is above earned income, the credit is on its final phaseout segment and comes to $95.15." -us,scenario_023,state_refundable_credits,claude-sonnet-5.5,llm_error,credit_phaseout,False,"It placed the filer on the phaseout using $17,443 of earned income only. It missed that CalEITC uses the greater of earned income or AGI, which is $22,534, and that higher base lowers the credit to $95.15." -us,scenario_023,state_refundable_credits,deepseek-v4-flash-0731,llm_error,taxable_income_or_deductions,False,"It used wrong figures of $6,576 for earned income and $14,446 for AGI. That placed the filer near the end of the phase-in, so it gave about the maximum, $300. Actual earnings are $17,443 and AGI is $22,534, which is well into the phaseout, so the credit is $95.15." -us,scenario_023,state_refundable_credits,deepseek-v4-pro,llm_error,thresholds_rates,False,"It figured CalEITC as 85% of a $503 federal EITC. CalEITC has its own schedule and is not a percentage of the federal credit. The federal childless EITC is also $0 here because AGI of $22,535 is above the federal phaseout limit. California's own schedule gives $95.15." -us,scenario_023,state_refundable_credits,deepseek-v4-pro-0813,llm_error,categorical_eligibility,False,"It reported no CalEITC without explaining why. The 28-year-old childless filer with $17,443 in wages is eligible, and phasing out on the $22,534 AGI gives $95.15." -us,scenario_023,state_refundable_credits,deepseek-v4.1-flash,llm_error,thresholds_rates,False,"It made up a single linear phaseout from $15,000 to $33,000 with a $300 maximum, and used a slightly wrong AGI of $22,665. The real CalEITC phaseout has a steep first segment and then a flat tail, which gives $95.15 at $22,534 AGI, not $172.25." -us,scenario_023,state_refundable_credits,gemini-3-flash-preview,llm_error,credit_phaseout,False,"It correctly phased the credit out on the $22,535 AGI but rounded to $100 instead of applying the exact final-segment phaseout, which gives $95.15." -us,scenario_023,state_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,categorical_eligibility,False,"It said income rules out every California refundable credit. The childless CalEITC runs to about $33k of income, so this filer gets $95.15." -us,scenario_023,state_refundable_credits,gemini-3.1-pro-preview,llm_error,credit_phaseout,False,"It said the AGI phaseout applies only partially, which gave $148. The full phaseout on AGI of $22,534 brings the credit down to $95.15." -us,scenario_023,state_refundable_credits,gemini-3.5-flash,llm_error,credit_phaseout,False,"Its $180 matches phasing out from $17,443 of earnings alone. CalEITC phases out on the greater of earnings or AGI ($22,534), which gives $95.15." -us,scenario_023,state_refundable_credits,gemini-3.5-flash-lite,llm_error,categorical_eligibility,False,"It missed the childless CalEITC entirely. This 28-year-old wage earner, with AGI of $22,534 (below the roughly $33k ceiling), receives a refundable CalEITC of $95.15." -us,scenario_023,state_refundable_credits,gemini-3.6-flash,llm_error,thresholds_rates,False,"It claimed income is above the CalEITC limit. The childless CalEITC ceiling is about $33k, well above this filer's $22,534 AGI, so the credit is $95.15." -us,scenario_023,state_refundable_credits,gemini-3.7-flash,llm_error,credit_phaseout,False,"It gave $195, which matches phasing out from $17,443 of earnings only. It ignored that the higher AGI of $22,534 sets the phaseout, which brings the credit to $95.15." -us,scenario_023,state_refundable_credits,gemini-3.8-flash,llm_error,credit_phaseout,False,"It identified the childless CalEITC phaseout but used parameters that are slightly off, giving $92 instead of the $95.15 that the 2026 schedule produces at $22,534 AGI." -us,scenario_023,state_refundable_credits,gemini-4-argon,llm_error,thresholds_rates,False,"It correctly used the $22,535 AGI but applied a phaseout segment that is too generous, giving $164. The actual final CalEITC phaseout segment gives $95.15 at that income." -us,scenario_023,state_refundable_credits,glm-5.2,llm_error,thresholds_rates,False,"It said the childless CalEITC is fully gone before $22,535 AGI. The CalEITC ceiling is about $33k, so at this AGI the credit is still $95.15." -us,scenario_023,state_refundable_credits,glm-5.3,llm_error,age_disability,False,"It said the filer fails the childless age test. The childless CalEITC requires only age 18 or older, with no upper limit, so the 28-year-old qualifies and gets $95.15." -us,scenario_023,state_refundable_credits,gpt-5.4-mini,llm_error,categorical_eligibility,False,"It overlooked the CalEITC, which is refundable and available to childless workers 18 and older. On this filer's $17,443 earnings and $22,534 AGI it comes to $95.15." -us,scenario_023,state_refundable_credits,gpt-5.4-nano,llm_error,categorical_eligibility,False,"It found no California refundable credit and missed the childless CalEITC, which this 28-year-old wage earner qualifies for at $95.15." -us,scenario_023,state_refundable_credits,gpt-5.5,llm_error,credit_phaseout,False,"It correctly placed the filer in the childless phaseout but set the final segment too high, giving $114. At $22,534 AGI the schedule gives $95.15." -us,scenario_023,state_refundable_credits,gpt-5.6-luna,llm_error,credit_phaseout,False,"It figured the credit from $17,443 of earned income only. It missed that CalEITC phases out on the greater of earnings or AGI ($22,534), and that base cuts the credit to $95.15." -us,scenario_023,state_refundable_credits,gpt-5.6-sol,llm_error,credit_phaseout,False,"It explicitly based the credit on $17,443 of earned income. The phaseout uses the higher AGI of $22,534, which includes the 403(b) distribution, and that gives $95.15 instead of $160." -us,scenario_023,state_refundable_credits,gpt-5.6-terra,llm_error,categorical_eligibility,False,It produced no CalEITC even though the filer is a 28-year-old childless worker with earnings and AGI below the roughly $33k ceiling. That filer qualifies for a $95.15 refundable credit. -us,scenario_023,state_refundable_credits,gpt-6-astra,llm_error,credit_phaseout,False,"It phased the credit down too steeply, to $25. At $22,534 AGI the filer is on the shallow final phaseout segment, where the credit is still $95.15." -us,scenario_023,state_refundable_credits,gpt-6-luna,llm_error,credit_phaseout,False,"It correctly phased out on the higher AGI but used final-segment parameters that are slightly too generous, giving $106 instead of $95.15." -us,scenario_023,state_refundable_credits,gpt-6-sol,llm_error,thresholds_rates,False,"It wrongly concluded that a childless single adult at this income gets no CalEITC. The childless credit lasts to about $33k, so the filer gets $95.15." -us,scenario_023,state_refundable_credits,gpt-6.1-sol,llm_error,credit_phaseout,False,"It used a phaseout that is too steep and got $28. The CalEITC's flat second phaseout segment leaves $95.15 at $22,534 AGI." -us,scenario_023,state_refundable_credits,grok-4.3,llm_error,categorical_eligibility,False,"It found no qualifying state credit and missed the childless CalEITC, which is $95.15 for this 28-year-old earner." -us,scenario_023,state_refundable_credits,grok-4.5,llm_error,categorical_eligibility,False,"It made CalEITC depend on federal EITC eligibility. CalEITC has its own schedule, which reaches about $33k for childless filers, so it is $95.15 even though the federal childless EITC is $0." -us,scenario_023,state_refundable_credits,grok-4.6,llm_error,categorical_eligibility,False,"It reasoned that a $0 federal EITC means a $0 CalEITC. California's credit does not depend on the federal one and phases out over a much wider income range, giving $95.15 here." -us,scenario_023,state_refundable_credits,grok-4.7,llm_error,credit_phaseout,False,"It correctly used AGI of $22,535 as the phaseout base but set the final phaseout segment too high, giving $120 instead of $95.15." -us,scenario_023,state_refundable_credits,inkling,llm_error,credit_phaseout,False,"It gave roughly the childless maximum, $300, without any phaseout. At $22,534 AGI the credit is mostly phased out and comes to $95.15." -us,scenario_023,state_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,It gave no usable value for state_refundable_credits. The required answer is the $95.15 childless CalEITC. -us,scenario_023,state_refundable_credits,kimi-k3,parse_contract_failure,missing_output,False,It gave no usable value for state_refundable_credits. The required answer is the $95.15 childless CalEITC. -us,scenario_023,state_refundable_credits,minimax-m3,llm_error,categorical_eligibility,False,"It claimed CalEITC is nonrefundable for filers without children. CalEITC is fully refundable for every eligible filer, childless or not, so this filer receives $95.15." -us,scenario_023,state_refundable_credits,muse-spark-1.3,llm_error,credit_phaseout,False,"It used $17,443 of earned income as the phaseout base. CalEITC uses the greater of earnings or AGI ($22,534), and that gives $95.15 instead of $180." -us,scenario_023,state_refundable_credits,muse-wonder,llm_error,credit_phaseout,False,"It correctly placed the filer in the phaseout but rounded to $100 instead of computing the exact amount. The final phaseout segment at $22,534 AGI gives $95.15." -us,scenario_023,state_refundable_credits,ox-alpha,llm_error,thresholds_rates,False,"It claimed $14,665 of earned income is far above the childless phaseout ceiling. The CalEITC ceiling is about $33k, so the filer still gets $95.15 at $22,534 AGI." -us,scenario_023,state_refundable_credits,qwen-3.7-max,llm_error,state_local_rule,False,"It counted California's $60 renter's credit as refundable, but that credit is nonrefundable. It also put CalEITC at $251, which contradicts its own $200 estimate and ignores the phaseout on $22,534 AGI. The only refundable credit is the $95.15 CalEITC." -us,scenario_023,state_refundable_credits,qwen3.8-max,llm_error,categorical_eligibility,False,"It found no refundable California credit and missed the childless CalEITC, which this 28-year-old wage earner qualifies for at $95.15." +us,scenario_023,state_income_tax_before_refundable_credits,claude-fable-5,llm_error,other,False,"It computed AGI correctly and named both credits (~$154 + $60 = ~$214). But it understated the tentative tax as ~$200 when the correct figure is $225.78, then rounded the remainder to $0 instead of reporting the $12.78 left after the $213 in credits." +us,scenario_023,state_income_tax_before_refundable_credits,claude-fable-5.1,llm_error,thresholds_rates,False,"It projected a 2026 standard deduction of ~$5,880 instead of the $5,706 that California published for 2025. That understated taxable income and gave tax of ~$222 instead of $225.78, so the result after the $153 and $60 credits was $9, not $12.78." +us,scenario_023,state_income_tax_before_refundable_credits,claude-haiku-4.5,llm_error,taxable_income_or_deductions,False,"It left the $8,000 taxable 403(b) distribution and the 401(k)/IRA adjustments out of CA AGI and used the outdated $5,202 standard deduction. It then treated CalEITC as a nonrefundable credit, but CalEITC is refundable and is excluded from tax before refundable credits." +us,scenario_023,state_income_tax_before_refundable_credits,claude-haiku-5.5,llm_error,taxable_income_or_deductions,False,"It claimed taxable income is zero after the standard deduction. In fact CA AGI of $22,534 exceeds the $5,706 standard deduction by $16,828, which produces $225.78 of tax before the $213 in nonrefundable credits." +us,scenario_023,state_income_tax_before_refundable_credits,claude-opus-4.7,llm_error,other,False,"It miscomputed tax on ~$17,000 of taxable income as ~$170 (the correct 1%/2% figure is about $226) and used the 2024 values ($5,540 deduction, $149 credit). It also omitted the $60 renter's credit and invented 'disabled-related considerations' to reach $0, when a $12.78 liability remains." +us,scenario_023,state_income_tax_before_refundable_credits,claude-opus-4.8,llm_error,other,False,"It computed ~$233 of gross tax and a ~$149 exemption credit, then declared the liability $0 even though its own numbers leave about $84. It also never applied the $60 renter's credit. The correct figure with 2025 parameters is $225.78 − $153 − $60 = $12.78." +us,scenario_023,state_income_tax_before_refundable_credits,claude-opus-5,llm_error,other,False,"It estimated ~$200 of tax and a ~$150 exemption credit, then asserted the tax was fully offset, which its own figures contradict. It also did not apply the $60 renter's credit. The $153 exemption credit and $60 renter's credit together reduce the $225.78 tax to $12.78." +us,scenario_023,state_income_tax_before_refundable_credits,claude-opus-5.5,llm_error,thresholds_rates,False,"It projected 2026 indexing for the standard deduction (~$5,880) and exemption credit (~$158) instead of using California's published 2025 values of $5,706 and $153. That pushed the residual down to $1 instead of $12.78." +us,scenario_023,state_income_tax_before_refundable_credits,claude-sonnet-4.6,llm_error,age_disability,False,"It added a second $144 exemption credit for disability, which California does not have; the extra exemption credits apply only to blindness and age 65+. That extra credit wrongly floored the tax at $0. It also used the stale 2024 standard deduction and bracket ($5,540 / $10,756) instead of $5,706 / $11,079." +us,scenario_023,state_income_tax_before_refundable_credits,claude-sonnet-5,llm_error,age_disability,False,"It estimated $250–$300 of tax, then claimed a ~$149 exemption credit plus nonexistent 'disability-related credits' eliminated it. California grants no disability exemption credit, and the $153 exemption plus $60 renter's credit leave $12.78 of the $225.78 tax." +us,scenario_023,state_income_tax_before_refundable_credits,claude-sonnet-5.5,llm_error,other,False,"It computed the tentative tax (~$226) and exemption credit ($153) correctly but omitted the $60 nonrefundable renter's credit. A single filer paying $24,000 rent with AGI under the limit qualifies for it, so the answer should be $12.78, not ~$75." +us,scenario_023,state_income_tax_before_refundable_credits,deepseek-v4-flash-0731,llm_error,taxable_income_or_deductions,False,"It used AGI of $14,446, which leaves out the $8,000 taxable 403(b) distribution that California includes in AGI. That put taxable income in the 1% bracket and let the exemption credit wipe out the tax. The correct CA AGI of $22,534 yields $225.78 of tax, and $12.78 remains after credits." +us,scenario_023,state_income_tax_before_refundable_credits,deepseek-v4-pro,llm_error,taxable_income_or_deductions,False,"It left the $8,000 taxable 403(b) distribution out of CA AGI ($14,446 instead of $22,534) and used the outdated $5,363 standard deduction. With the distribution included, tax is $225.78, which exceeds the $213 in nonrefundable credits." +us,scenario_023,state_income_tax_before_refundable_credits,deepseek-v4-pro-0813,llm_error,thresholds_rates,False,"It projected 2026 indexing: a $5,876 standard deduction, an $11,044 bracket and a $158 exemption credit. California's published 2025 values are $5,706, $11,079 and $153, which give $225.78 − $213 = $12.78 rather than $4.74." +us,scenario_023,state_income_tax_before_refundable_credits,deepseek-v4.1-flash,llm_error,taxable_income_or_deductions,False,"It left out the $130 traditional IRA deduction (AGI $22,665 instead of $22,534) and used the 2024 standard deduction and bracket ($5,540 / $10,756) instead of the 2025 values ($5,706 / $11,079). That overstated tax at $234.94 and gave $20.94 instead of $12.78." +us,scenario_023,state_income_tax_before_refundable_credits,gemini-3-flash-preview,llm_error,thresholds_rates,False,"It used an unpublished ~$5,800 standard deduction and a ~$155 exemption credit and rounded tax up to ~$230. The published 2025 values ($5,706 deduction, $11,079 bracket, $153 credit) give $225.78 − $213 = $12.78, not $15." +us,scenario_023,state_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,taxable_income_or_deductions,False,"It claimed the single standard deduction exceeds AGI. California AGI is $22,534 against a $5,706 standard deduction, leaving $16,828 taxable and $225.78 of tax before the $213 in credits." +us,scenario_023,state_income_tax_before_refundable_credits,gemini-3.1-pro-preview,llm_error,other,False,"It asserted the personal exemption credit fully offsets the tax. Tax on $16,828 of taxable income is $225.78, and the $153 exemption credit plus the $60 renter's credit leave $12.78." +us,scenario_023,state_income_tax_before_refundable_credits,gemini-3.5-flash,llm_error,taxable_income_or_deductions,False,"Its taxable income of $8,846 shows it left the $8,000 taxable 403(b) distribution out of CA AGI. Including it gives $16,828 of taxable income and $225.78 of tax, which the $213 in nonrefundable credits do not fully offset." +us,scenario_023,state_income_tax_before_refundable_credits,gemini-3.5-flash-lite,llm_error,other,False,"It gave $0 with no computation, which implies it assumed low income produces no CA tax. CA AGI of $22,534 less the $5,706 deduction yields $225.78 of tax, and $12.78 remains after the $153 exemption and $60 renter's credits." +us,scenario_023,state_income_tax_before_refundable_credits,gemini-3.6-flash,llm_error,other,False,"Its $218 roughly equals the tentative tax with neither nonrefundable credit subtracted. California's $153 personal exemption credit and $60 renter's credit both reduce tax before refundable credits, bringing $225.78 down to $12.78." +us,scenario_023,state_income_tax_before_refundable_credits,gemini-3.7-flash,llm_error,other,False,"It asserted the standard deduction and exemption credits bring tax to $0. The $5,706 deduction leaves $16,828 taxable, and the resulting $225.78 tax exceeds the $213 combined exemption and renter's credits by $12.78." +us,scenario_023,state_income_tax_before_refundable_credits,gemini-3.8-flash,llm_error,thresholds_rates,False,Its $17 matches using the 2024 $149 exemption credit instead of the 2025 $153 credit ($225.78 − $149 − $60 ≈ $17). With the $153 credit the result is $12.78. +us,scenario_023,state_income_tax_before_refundable_credits,gemini-4-argon,llm_error,other,False,"It claimed the standard deduction, exemption credit and renter's credit eliminate the tax. Tax on $16,828 of taxable income is $225.78, and only $213 of nonrefundable credits apply, leaving $12.78." +us,scenario_023,state_income_tax_before_refundable_credits,glm-5.2,llm_error,other,False,"It treated California's personal exemption as a $138 deduction from income and stated that no nonrefundable credits apply. California provides a $153 personal exemption credit against tax and a $60 nonrefundable renter's credit; it also used the stale $5,363 standard deduction." +us,scenario_023,state_income_tax_before_refundable_credits,glm-5.3,llm_error,taxable_income_or_deductions,False,"It set CA AGI to $25,443 without excluding the $2,778 traditional 401(k) deferral or the $130 IRA deduction, both of which California conforms to. It also subtracted only the $60 renter's credit and omitted the $153 personal exemption credit." +us,scenario_023,state_income_tax_before_refundable_credits,gpt-5.4-mini,llm_error,other,False,"It asserted the deduction and credits wipe out the tax without computing it. The $5,706 deduction leaves $16,828 taxable and $225.78 of tax, which exceeds the $213 in nonrefundable credits by $12.78." +us,scenario_023,state_income_tax_before_refundable_credits,gpt-5.4-nano,llm_error,other,False,"Its $72 approximates the $72.78 left after subtracting only the $153 exemption credit from $225.78, so it omitted the $60 nonrefundable renter's credit that this renter qualifies for. It also cited American Opportunity Credit amounts, which California does not offer." +us,scenario_023,state_income_tax_before_refundable_credits,gpt-5.5,llm_error,age_disability,False,"It added a 2.5% California early-distribution tax on the $8,000 403(b) distribution, but the head is disabled, which is an exception to the early-withdrawal penalty under IRC §72(t)(2)(A)(iii). It also wrongly treated the regular tax as fully eliminated when $12.78 remains after the $213 in credits." +us,scenario_023,state_income_tax_before_refundable_credits,gpt-5.6-luna,llm_error,other,False,"It assumed the personal exemption and renter's credits fully offset the tax. The $153 + $60 credits fall $12.78 short of the $225.78 tax on $16,828 of taxable income." +us,scenario_023,state_income_tax_before_refundable_credits,gpt-5.6-sol,llm_error,thresholds_rates,False,"It used a projected 2026 standard deduction and exemption credit above California's published 2025 values ($5,706 and $153), which shrank the residual to $4. The 2025 parameters give $225.78 − $213 = $12.78." +us,scenario_023,state_income_tax_before_refundable_credits,gpt-5.6-terra,llm_error,other,False,"It claimed the exemption and renter's credits fully offset the tax. The tax is $225.78 and the credits total $213, so $12.78 remains." +us,scenario_023,state_income_tax_before_refundable_credits,gpt-6-astra,llm_error,thresholds_rates,False,"It applied indexed 2026 amounts to the standard deduction and exemption credit instead of California's published 2025 values ($5,706 deduction, $11,079 bracket, $153 credit). That cut the residual to $4 instead of $12.78." +us,scenario_023,state_income_tax_before_refundable_credits,gpt-6-luna,llm_error,other,False,"It reached the right structure (tax after standard deduction, less the exemption and renter's credits) but rounded the result to $13. The exact computation is $225.78 − $153 − $60 = $12.78." +us,scenario_023,state_income_tax_before_refundable_credits,gpt-6-sol,llm_error,thresholds_rates,False,"It used projected 2026 indexed deduction, bracket and credit amounts that exceed California's published 2025 values, which left only ~$3. The $5,706 deduction, $11,079 bracket and $153 credit give $12.78." +us,scenario_023,state_income_tax_before_refundable_credits,gpt-6.1-sol,llm_error,taxable_income_or_deductions,False,"It used AGI of $14,446, which leaves out the $8,000 taxable 403(b) distribution. With CA AGI of $22,534, tax is $225.78 and the $213 in credits do not eliminate it." +us,scenario_023,state_income_tax_before_refundable_credits,gpt-6.1-terra,llm_error,thresholds_rates,False,"It applied over-indexed 2026 deduction and credit amounts instead of California's published 2025 values, which produced $6. The $5,706 deduction, $11,079 bracket and $153 credit give $12.78." +us,scenario_023,state_income_tax_before_refundable_credits,grok-4.3,llm_error,taxable_income_or_deductions,False,"It claimed the standard deduction produces zero tax before credits. The $5,706 deduction leaves $16,828 taxable and $225.78 of tax, and $12.78 remains after the $213 in nonrefundable credits." +us,scenario_023,state_income_tax_before_refundable_credits,grok-4.5,llm_error,thresholds_rates,False,"It used a projected $158 exemption credit and inflated brackets instead of California's published 2025 $153 credit and $11,079 bracket. That lowered the residual to $9 instead of $12.78." +us,scenario_023,state_income_tax_before_refundable_credits,grok-4.6,llm_error,taxable_income_or_deductions,False,"It claimed an itemized medical deduction of ~$7,499 by treating pre-tax employer insurance premiums as deductible. Those premiums are already excluded from wages, and the deductible out-of-pocket costs ($500 medical + $300 premiums) fall below the 7.5%-of-AGI floor. The $5,706 standard deduction therefore applies." +us,scenario_023,state_income_tax_before_refundable_credits,grok-4.7,llm_error,thresholds_rates,False,"It projected 2026 amounts: a $5,843 deduction, an $11,345 bracket and a $157 credit. California's published 2025 values are $5,706, $11,079 and $153, which give $225.78 − $213 = $12.78 rather than $3." +us,scenario_023,state_income_tax_before_refundable_credits,grok-build-0.1,llm_error,other,False,It subtracted only the $60 renter's credit and omitted California's $153 single personal exemption credit. That left $169 instead of $225.78 − $213 = $12.78. +us,scenario_023,state_income_tax_before_refundable_credits,inkling,llm_error,taxable_income_or_deductions,False,"It used AGI of ~$14,446, which leaves out the $8,000 taxable 403(b) distribution. Including it gives $16,828 of taxable income and $225.78 of tax, which exceeds the exemption credit." +us,scenario_023,state_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,It returned no value or explanation for state_income_tax_before_refundable_credits. +us,scenario_023,state_income_tax_before_refundable_credits,kimi-k3,parse_contract_failure,missing_output,False,It returned no value or explanation for state_income_tax_before_refundable_credits. +us,scenario_023,state_income_tax_before_refundable_credits,minimax-m3,llm_error,taxable_income_or_deductions,False,"It added the traditional 401(k) and IRA contributions back to CA AGI, but California conforms to both the elective-deferral exclusion and the IRA deduction. It also applied neither the $153 exemption credit nor the $60 renter's credit." +us,scenario_023,state_income_tax_before_refundable_credits,muse-spark-1.3,llm_error,thresholds_rates,False,"It used the 2024 $149 exemption credit instead of the 2025 $153 credit and overstated the tentative tax at ~$232. The correct tax on $16,828 of taxable income is $225.78, so the answer is $12.78, not $23." +us,scenario_023,state_income_tax_before_refundable_credits,muse-wonder,llm_error,thresholds_rates,False,"It used ~$17,000 of taxable income, implying a 2024-level standard deduction, plus the 2024 $149 exemption credit. The 2025 $5,706 deduction and $153 credit give $225.78 − $213 = $12.78 rather than $27." +us,scenario_023,state_income_tax_before_refundable_credits,ox-alpha,llm_error,thresholds_rates,False,"It paired the 2024 $5,540 standard deduction and $149 exemption credit with a 2025-level bracket. The 2025 values ($5,706 deduction, $153 credit) give $12.78, not $20." +us,scenario_023,state_income_tax_before_refundable_credits,qwen-3.7-max,llm_error,age_disability,False,"It left the 401(k) and IRA adjustments out of AGI ($25,443) and added a nonexistent $144 disability exemption credit, since California grants extra exemption credits only for blindness and age 65+. It also misclassified the renter's credit as refundable; the correct $153 + $60 nonrefundable credits leave $12.78." +us,scenario_023,state_income_tax_before_refundable_credits,qwen3.8-max,llm_error,other,False,"It asserted the tax is zero after the standard deduction and nonrefundable credits. The $5,706 deduction leaves $16,828 taxable and $225.78 of tax, which exceeds the $213 in credits by $12.78." +us,scenario_023,state_refundable_credits,claude-fable-5,llm_error,credit_phaseout,False,"It lowered earned income by the 401(k) deferral to $14,665 and gave $402. That is above the childless CalEITC maximum of about $300, so this filer cannot get it at any income. The correct phase-out runs on the larger AGI of $22,534 and leaves $95.15." +us,scenario_023,state_refundable_credits,claude-fable-5.1,llm_error,credit_phaseout,False,"It phased out the childless CalEITC using wages of $17,443 alone. It never used the greater of earned income or AGI ($22,534 with the 403(b) distribution included). At that AGI the credit drops to $95.15, not $180." +us,scenario_023,state_refundable_credits,claude-haiku-4.5,llm_error,categorical_eligibility,False,"It said a filer with no dependent cannot get CalEITC. California pays CalEITC to childless filers aged 18 and older. This 28-year-old qualifies, and the credit after the AGI-based phase-out is $95.15." +us,scenario_023,state_refundable_credits,claude-haiku-5.5,llm_error,categorical_eligibility,False,"It treated CalEITC as unavailable without qualifying children. The childless CalEITC applies to filers aged 18 and older, so this 28-year-old gets $95.15 after the phase-out based on AGI of $22,534." +us,scenario_023,state_refundable_credits,claude-opus-4.7,llm_error,credit_phaseout,False,"Its own phase-out estimate was about $44, but it then raised the answer to $358 based on unrelated 'interactions' with the federal AOC. $358 is above the childless CalEITC maximum. The correct phase-out on AGI of $22,534 gives $95.15." +us,scenario_023,state_refundable_credits,claude-opus-4.8,llm_error,thresholds_rates,False,"It acknowledged the childless CalEITC is small at this income, then gave $1,208. That is about four times the childless maximum, so it used a with-child credit size. The childless schedule phased out on AGI of $22,534 gives $95.15." +us,scenario_023,state_refundable_credits,claude-opus-5,llm_error,thresholds_rates,False,"It claimed the childless CalEITC is fully phased out below $17,443 of earnings. The CalEITC income ceiling is $32,901, so the filer is still in the phase-out range at AGI of $22,534 and gets $95.15." +us,scenario_023,state_refundable_credits,claude-opus-5.5,llm_error,credit_phaseout,False,"It correctly ran the phase-out on AGI of about $22.5k. However, it used a 2026 maximum credit or phase-out slope that overstated the remaining credit, giving $115 instead of $95.15." +us,scenario_023,state_refundable_credits,claude-sonnet-4.6,llm_error,categorical_eligibility,False,"It counted the $8,000 taxable 403(b) distribution as investment income and disqualified the filer under the CalEITC investment-income limit. Pension distributions are not investment income for that test. The distribution only raises AGI, which reduces the credit to $95.15 without eliminating it." +us,scenario_023,state_refundable_credits,claude-sonnet-5,llm_error,credit_phaseout,False,"It gave $285, close to the childless maximum, as if the filer were on the plateau. It never applied the phase-out on the greater of earnings or AGI ($22,534), which cuts the credit to $95.15." +us,scenario_023,state_refundable_credits,claude-sonnet-5.5,llm_error,credit_phaseout,False,"It placed the filer on the phase-out slope using earned income of $17,443 only. It ignored that the phase-out uses the higher AGI of $22,534, which includes the 403(b) distribution and leaves $95.15." +us,scenario_023,state_refundable_credits,deepseek-v4-flash-0731,llm_error,credit_phaseout,False,"It used made-up figures of $6,576 earned income and $14,446 AGI and treated the filer as near the $300 maximum. Actual earned income is $17,443 and AGI is $22,534. The phase-out on that AGI leaves $95.15." +us,scenario_023,state_refundable_credits,deepseek-v4-pro,llm_error,credit_phaseout,False,"It modeled CalEITC as 85% of a $503 federal EITC. CalEITC has its own schedule and phase-out and is not a percentage of the federal credit. At AGI of $22,534 the federal childless EITC is zero anyway, while the separate CalEITC schedule gives $95.15." +us,scenario_023,state_refundable_credits,deepseek-v4-pro-0813,llm_error,categorical_eligibility,False,"It said no CalEITC applies. A childless 28-year-old wage earner with AGI of $22,534 is within the CalEITC income range and gets $95.15 after the phase-out." +us,scenario_023,state_refundable_credits,deepseek-v4.1-flash,llm_error,credit_phaseout,False,"It invented a linear phase-out from $300 at $15,000 to zero at $33,000 and applied it to AGI of $22,665. The real childless CalEITC schedule starts phasing out at $4,661 of income, and its final phase-out takes the credit from $252 to zero at $32,901. That leaves $95.15 at AGI of $22,534." +us,scenario_023,state_refundable_credits,gemini-3-flash-preview,llm_error,credit_phaseout,False,"It correctly ran the phase-out on AGI of $22,535 but rounded the result to a $100 estimate. The exact CalEITC schedule gives $95.15." +us,scenario_023,state_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,thresholds_rates,False,"It said income is too high for any California refundable credit. The childless CalEITC phase-out reaches $32,901, so at AGI of $22,534 the filer still gets $95.15." +us,scenario_023,state_refundable_credits,gemini-3.1-pro-preview,llm_error,credit_phaseout,False,"It said it applied the AGI phase-out only partially and landed on $148. The full CalEITC phase-out at AGI of $22,534 leaves $95.15." +us,scenario_023,state_refundable_credits,gemini-3.5-flash,llm_error,credit_phaseout,False,"It estimated CalEITC at $180 without giving a phase-out calculation. The credit is reduced using the greater of earnings or AGI ($22,534), which gives $95.15." +us,scenario_023,state_refundable_credits,gemini-3.5-flash-lite,llm_error,categorical_eligibility,False,"It said there were no California refundable credits and missed the childless CalEITC. The filer is 28 with $17,443 of wages and AGI of $22,534, which gives a CalEITC of $95.15." +us,scenario_023,state_refundable_credits,gemini-3.6-flash,llm_error,thresholds_rates,False,"It claimed the filer's income exceeds the CalEITC limit. The limit is $32,901, so at AGI of $22,534 the filer is inside the phase-out range and gets $95.15." +us,scenario_023,state_refundable_credits,gemini-3.7-flash,llm_error,credit_phaseout,False,"Its $195 implies a phase-out based on wages alone, or barely any phase-out. Using the greater of earnings or AGI ($22,534) reduces the credit to $95.15." +us,scenario_023,state_refundable_credits,gemini-3.8-flash,llm_error,credit_phaseout,False,"It correctly identified the phased-out childless CalEITC but used slightly wrong 2026 phase-out parameters, giving $92 instead of $95.15 at AGI of $22,534." +us,scenario_023,state_refundable_credits,gemini-4-argon,llm_error,credit_phaseout,False,"It listed AGI of $22,535 but did not apply the phase-out on that AGI in full, giving $164. The correct CalEITC schedule at that AGI gives $95.15." +us,scenario_023,state_refundable_credits,glm-5.2,llm_error,thresholds_rates,False,"It claimed the childless CalEITC is fully gone before AGI of $22,535. The phase-out runs to $32,901, so the filer keeps $95.15." +us,scenario_023,state_refundable_credits,glm-5.3,llm_error,age_disability,False,"It said the filer fails the childless age test. The childless CalEITC requires age 18 or older, which a 28-year-old meets, so the filer gets $95.15." +us,scenario_023,state_refundable_credits,gpt-5.4-mini,llm_error,categorical_eligibility,False,It found no California refundable credit and missed that a childless filer aged 18 or older with wages qualifies for CalEITC. That credit is $95.15 after the AGI-based phase-out. +us,scenario_023,state_refundable_credits,gpt-5.4-nano,llm_error,categorical_eligibility,False,"It answered $0 and missed the childless CalEITC. The filer has $17,443 of wages and AGI of $22,534, which gives $95.15." +us,scenario_023,state_refundable_credits,gpt-5.5,llm_error,credit_phaseout,False,"It correctly placed the filer in the childless phase-out range, but its 2026 phase-out parameters left too much credit, giving $114 instead of $95.15 at AGI of $22,534." +us,scenario_023,state_refundable_credits,gpt-5.6-luna,llm_error,credit_phaseout,False,"It set the credit from earned income of $17,443 alone. The phase-out uses the higher AGI of $22,534, which includes the 403(b) distribution and cuts the credit to $95.15." +us,scenario_023,state_refundable_credits,gpt-5.6-sol,llm_error,credit_phaseout,False,"It figured the credit 'at $17,443 of earned income' and ignored that the phase-out uses the greater of earnings or AGI. AGI is $22,534, which leaves $95.15." +us,scenario_023,state_refundable_credits,gpt-5.6-terra,llm_error,categorical_eligibility,False,"It produced no CalEITC. A childless 28-year-old with $17,443 of wages and AGI of $22,534 is inside the CalEITC range and gets $95.15." +us,scenario_023,state_refundable_credits,gpt-6-astra,llm_error,credit_phaseout,False,"It phased the childless CalEITC out too far and gave $25. The actual phase-out at AGI of $22,534 leaves $95.15." +us,scenario_023,state_refundable_credits,gpt-6-luna,llm_error,credit_phaseout,False,"It correctly ran the phase-out on the higher AGI but used slightly wrong 2026 parameters, giving $106 instead of $95.15." +us,scenario_023,state_refundable_credits,gpt-6-sol,llm_error,thresholds_rates,False,"It said a childless adult at this income gets no CalEITC. The childless phase-out runs to $32,901, so at AGI of $22,534 the credit is $95.15." +us,scenario_023,state_refundable_credits,gpt-6.1-sol,llm_error,credit_phaseout,False,"It used too steep a childless phase-out schedule and gave $28. The actual CalEITC phase-out at AGI of $22,534 leaves $95.15." +us,scenario_023,state_refundable_credits,gpt-6.1-terra,llm_error,credit_phaseout,False,"It said it included the retirement distribution in the phase-out income but still gave $145. The real CalEITC phase-out at AGI of $22,534 reduces the credit to $95.15." +us,scenario_023,state_refundable_credits,grok-4.3,llm_error,categorical_eligibility,False,"It found no qualifying state refundable credit and missed the childless CalEITC. The filer is 28 with AGI of $22,534 and gets $95.15." +us,scenario_023,state_refundable_credits,grok-4.5,llm_error,categorical_eligibility,False,"It made CalEITC depend on getting the federal EITC. CalEITC has its own schedule that reaches $32,901, so the filer gets $95.15 even though the federal childless EITC is zero at this AGI." +us,scenario_023,state_refundable_credits,grok-4.6,llm_error,categorical_eligibility,False,"It reasoned that a $0 federal EITC means a $0 CalEITC. CalEITC is computed separately, does not require the federal credit, and its phase-out at AGI of $22,534 leaves $95.15." +us,scenario_023,state_refundable_credits,grok-4.7,llm_error,credit_phaseout,False,"It correctly ran the phase-out on AGI of $22,535 because AGI is higher than earnings. However, its 2026 phase-out parameters overstated the credit, giving $120 instead of $95.15." +us,scenario_023,state_refundable_credits,inkling,llm_error,credit_phaseout,False,"It gave roughly the full childless maximum of $300 and applied no phase-out. With AGI of $22,534 the credit drops to $95.15." +us,scenario_023,state_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,The model gave no parseable value for state_refundable_credits. The correct output is the $95.15 CalEITC. +us,scenario_023,state_refundable_credits,kimi-k3,parse_contract_failure,missing_output,False,The model gave no parseable value for state_refundable_credits. The correct output is the $95.15 CalEITC. +us,scenario_023,state_refundable_credits,minimax-m3,llm_error,categorical_eligibility,False,"It claimed CalEITC is nonrefundable for filers without children. CalEITC is fully refundable for all eligible filers, including childless ones, so the $95.15 credit counts." +us,scenario_023,state_refundable_credits,muse-spark-1.3,llm_error,credit_phaseout,False,"It based the credit on earned income of $17,443 and ignored that the phase-out uses the higher AGI of $22,534. Using AGI reduces the credit to $95.15." +us,scenario_023,state_refundable_credits,muse-wonder,llm_error,credit_phaseout,False,"It correctly identified a small phased-out childless CalEITC but rounded it to $100. The exact schedule at AGI of $22,534 gives $95.15." +us,scenario_023,state_refundable_credits,ox-alpha,llm_error,thresholds_rates,False,"It claimed $14,665 of earned income is far above the childless phase-out ceiling. The CalEITC ceiling is $32,901, so the filer gets $95.15 at AGI of $22,534." +us,scenario_023,state_refundable_credits,qwen-3.7-max,llm_error,credit_phaseout,False,"It added the $60 renter's credit, which is nonrefundable, and estimated CalEITC at $251 with almost no phase-out. Only CalEITC counts, and phased out on AGI of $22,534 it is $95.15." +us,scenario_023,state_refundable_credits,qwen3.8-max,llm_error,categorical_eligibility,False,"It said no California refundable credit applies and missed the childless CalEITC. The filer is 28 with AGI of $22,534 and gets $95.15." us,scenario_023,tanf,kimi-k2.6,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. us,scenario_023,tanf,kimi-k3,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. us,scenario_025,federal_income_tax_before_refundable_credits,claude-fable-5,llm_error,other,False,"Its own work used a $32,300 standard deduction ($100 too high) and the correct $24,800 10% bracket to get about $7,019. It then submitted $3,325, which has no connection to that calculation, so the final value contradicts its own reasoning." @@ -2101,164 +2125,167 @@ us,scenario_025,payroll_tax,glm-5.3,llm_error,other,False,"The model's reasoning us,scenario_025,payroll_tax,gpt-5.4-mini,llm_error,payroll_tax_base,False,"The model said only the spouse's $62,725 of wages is taxed at 6.2% + 1.45%, which yields $4,798.46. Its $9,571.50 is about double that. This fits applying the combined 15.3% employer-plus-employee FICA rate instead of the 7.65% employee share." us,scenario_025,payroll_tax,gpt-5.4-nano,llm_error,payroll_tax_base,False,"The model computed payroll tax on 'annual wages for both spouses' and reported $9,106. The head has no listed wages, and the spouse's pension is not FICA wages. The correct base is only the spouse's $62,725, giving $4,798.48 at 7.65%." us,scenario_025,payroll_tax,kimi-k2.6,parse_contract_failure,missing_output,False,"The model returned no parseable payroll_tax value and no reasoning. The correct derivation is 7.65% of the spouse's $62,725 wages, or $4,798.48." -us,scenario_025,state_income_tax_before_refundable_credits,claude-fable-5,llm_error,thresholds_rates,False,"The model used $2,150 exemptions instead of $1,900 each and taxed at 2.75% above $26,050 without the ~$332 base amount. It then cut its own ~$1,576 figure to $875 with an unexplained 'graduated structure' adjustment. It also never applied the Ohio unreimbursed medical deduction of $180.60. The correct derivation is $332 + 2.75% × ($90,944.70 − $26,050) − $200 = $1,916.61." -us,scenario_025,state_income_tax_before_refundable_credits,claude-fable-5.1,llm_error,thresholds_rates,False,"The model applied the correct $1,900 × 2 exemptions and the $200 retirement income credit. However, it taxed income above $26,050 at a flat 2.75% and left out the ~$332 base tax in Ohio's 2026 schedule. It also skipped the $180.60 unreimbursed medical care deduction ($7,300 − 7.5% of FAGI)." -us,scenario_025,state_income_tax_before_refundable_credits,claude-haiku-4.5,llm_error,taxable_income_or_deductions,False,"The model subtracted a federal standard deduction, but Ohio starts from federal AGI and allows only personal exemptions. It also applied obsolete brackets running up to 5.75% instead of the 2026 schedule of a ~$332 base plus 2.75% over $26,050. It omitted the $200 retirement income credit and the $180.60 medical deduction." -us,scenario_025,state_income_tax_before_refundable_credits,claude-haiku-5.5,llm_error,thresholds_rates,False,"The model gave a rounded guess of $1,000 with no computation. The correct path is OAGI $94,744.70 (after the $180.60 medical deduction) minus $3,800 in exemptions, taxed at ~$332 + 2.75% over $26,050 = $2,116.61, less the $200 retirement credit. The model's figure understates the base amount and the 2.75% bracket tax by about half." -us,scenario_025,state_income_tax_before_refundable_credits,claude-opus-4.7,llm_error,credit_phaseout,False,"The model stated that no nonrefundable credits apply, so it never subtracted the $200 retirement income credit for the spouse's $32,200 pension. It used $1,850 exemptions instead of $1,900 and added an ad hoc ~$144 instead of the ~$332 base amount. It also left out the $180.60 medical deduction." -us,scenario_025,state_income_tax_before_refundable_credits,claude-opus-4.8,llm_error,thresholds_rates,False,"The model correctly reached $91,125 of taxable income and named the $200 retirement credit. It then computed $1,790 without the ~$332 base amount and, contradicting its own steps, reported $2,426, which is higher than its pre-credit tax. It also left out the $180.60 medical deduction." -us,scenario_025,state_income_tax_before_refundable_credits,claude-opus-5,llm_error,thresholds_rates,False,"The model used $2,500 exemptions ($5,000 total) instead of $1,900 each ($3,800) and a $360 base instead of ~$332. It then subtracted about $250 of credits instead of the $200 retirement income credit. It also never applied the $180.60 unreimbursed medical deduction." -us,scenario_025,state_income_tax_before_refundable_credits,claude-opus-5.5,llm_error,thresholds_rates,False,"The model explicitly assumed that 'no base amount is added to the 2026 schedule.' The Ohio schedule actually adds a ~$332 base to 2.75% of income above $26,050. It also skipped the $180.60 unreimbursed medical care deduction, which reduces OAGI to $94,744.70." -us,scenario_025,state_income_tax_before_refundable_credits,claude-sonnet-4.6,llm_error,taxable_income_or_deductions,False,"The model asserted that Ohio has no deduction for health premiums. In fact, R.C. 5747.01(A)(10) deducts unreimbursed medical care, including these premiums, above 7.5% of FAGI, worth $180.60 here. It also used $2,400 exemptions instead of $1,900 each and omitted the ~$332 base amount in the 2.75% bracket." -us,scenario_025,state_income_tax_before_refundable_credits,claude-sonnet-5,llm_error,credit_phaseout,False,"The model subtracted about $500 in credits, including a senior credit that neither spouse qualifies for (ages 61 and 57) and a $250 retirement credit instead of $200. It also used $2,350 exemptions instead of $1,900 and omitted the ~$332 base tax and the $180.60 medical deduction." -us,scenario_025,state_income_tax_before_refundable_credits,claude-sonnet-5.5,llm_error,thresholds_rates,False,"The model correctly used $3,800 of exemptions and the $200 retirement credit. However, it taxed income above $26,050 at a flat 2.75% without the ~$332 base amount in the 2026 schedule. It also never deducted the $180.60 of unreimbursed medical care above the 7.5% FAGI floor." -us,scenario_025,state_income_tax_before_refundable_credits,deepseek-v4-flash-0731,llm_error,thresholds_rates,False,"The model invented a 2.5%/3.5% bracket schedule with no zero bracket instead of a ~$332 base plus 2.75% above $26,050. It used $1,000 exemptions instead of $1,900 each and omitted the $200 retirement income credit. It also omitted the $180.60 medical deduction." -us,scenario_025,state_income_tax_before_refundable_credits,deepseek-v4-pro,llm_error,thresholds_rates,False,"The model applied a superseded multi-bracket schedule (3.226%, 3.688%) instead of the 2026 schedule of a ~$332 base plus 2.75% over $26,050. It allowed a single $2,400 exemption instead of two $1,900 exemptions. It also omitted both the $200 retirement income credit and the $180.60 medical deduction." -us,scenario_025,state_income_tax_before_refundable_credits,deepseek-v4-pro-0813,llm_error,thresholds_rates,False,"The model used $2,800 exemptions instead of $1,900 each and omitted the ~$332 base amount in the 2.75% bracket. It said no nonrefundable credits apply, missing the $200 retirement income credit for the $32,200 pension. It also omitted the $180.60 medical deduction." -us,scenario_025,state_income_tax_before_refundable_credits,deepseek-v4.1-flash,llm_error,credit_phaseout,False,"The model applied a 5% joint filing credit even though the head has no qualifying income, and that credit requires each spouse to have at least $500 of qualifying income. It also used a 3.5% bracket above $46,100, which the 2026 schedule no longer has, and $2,400 exemptions instead of $1,900. It omitted the $200 retirement credit and the $180.60 medical deduction." -us,scenario_025,state_income_tax_before_refundable_credits,gemini-3-flash-preview,llm_error,taxable_income_or_deductions,False,"The model subtracted the $21,208 employer-sponsored premium from AGI, but that amount is not part of the listed gross wages, so FAGI stays $94,925.30, not $73,717. This inflated its medical deduction to $1,821 instead of $180.60, and it also wrongly counted the $50 of over-the-counter expenses. It then used $2,400 exemptions instead of $1,900 and left out the ~$332 base amount." -us,scenario_025,state_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,thresholds_rates,False,"The model gave a bare estimate with no computation. The correct derivation subtracts the $180.60 medical deduction and $3,800 in exemptions, applies a ~$332 base plus 2.75% above $26,050 for $2,116.61, then subtracts the $200 retirement credit. The model's $1,695 omits most of the ~$332 base amount." -us,scenario_025,state_income_tax_before_refundable_credits,gemini-3.1-pro-preview,llm_error,thresholds_rates,False,"The model's $1,762 equals 2.75% × ($90,125 − $26,050), which means it used $2,400 exemptions instead of $1,900 each and omitted the ~$332 base amount. It also left out the $200 retirement income credit and the $180.60 medical deduction." -us,scenario_025,state_income_tax_before_refundable_credits,gemini-3.5-flash,llm_error,thresholds_rates,False,"The model used $2,700 exemptions instead of the $1,900 that applies above $80,000 of income. It taxed income above $26,050 at 2.75% with no ~$332 base amount. It also never subtracted the $200 retirement income credit or the $180.60 medical deduction." -us,scenario_025,state_income_tax_before_refundable_credits,gemini-3.5-flash-lite,llm_error,thresholds_rates,False,"The model gave no derivation. The correct computation subtracts the $180.60 medical deduction and $3,800 in exemptions, applies ~$332 + 2.75% × ($90,944.70 − $26,050) = $2,116.61, then subtracts the $200 retirement credit to get $1,916.61. The model's $1,280.50 understates the bracket tax by more than $600." -us,scenario_025,state_income_tax_before_refundable_credits,gemini-3.6-flash,llm_error,thresholds_rates,False,"The model applied the $3,800 exemptions and the $200 retirement credit correctly. It omitted the ~$332 base tax that Ohio's 2026 schedule adds to 2.75% of income above $26,050. It also omitted the $180.60 unreimbursed medical care deduction." -us,scenario_025,state_income_tax_before_refundable_credits,gemini-3.7-flash,llm_error,taxable_income_or_deductions,False,"The model's $1,694.06 equals 2.75% × ($94,925 − $26,050) − $200, so it applied no personal exemptions at all instead of $3,800. It also omitted the ~$332 base amount and the $180.60 medical deduction." -us,scenario_025,state_income_tax_before_refundable_credits,gemini-3.8-flash,llm_error,taxable_income_or_deductions,False,"The model claimed personal exemptions are $0 above $80,000 of MAGI, but Ohio allows $1,900 each at this income, for $3,800 total. It omitted the ~$332 base amount and the $200 retirement income credit for the $32,200 pension. It also omitted the $180.60 medical deduction." -us,scenario_025,state_income_tax_before_refundable_credits,gemini-4-argon,llm_error,thresholds_rates,False,"The model used a base of about $360.69 in the 2.75% bracket instead of the ~$332 base in the 2026 schedule. It also never deducted the $180.60 of unreimbursed medical care above 7.5% of FAGI, so taxable income was $91,125 instead of $90,944.70." -us,scenario_025,state_income_tax_before_refundable_credits,glm-5.2,llm_error,taxable_income_or_deductions,False,"The model subtracted a $30,000 federal standard deduction, which Ohio does not allow, and used $2,400 exemptions instead of $1,900. It then applied 2.75% to all taxable income, with no zero bracket below $26,050 and no ~$332 base. It also omitted the $200 retirement credit and the $180.60 medical deduction." -us,scenario_025,state_income_tax_before_refundable_credits,glm-5.3,llm_error,thresholds_rates,False,"The model used an obsolete schedule (2.85%–4.396%) instead of a ~$332 base plus 2.75% over $26,050. It applied a joint filing credit even though the head has no qualifying income, and it skipped the $200 retirement credit. Its reasoning concluded $3,245, but it submitted $1,260.80, which contradicts its own derivation." -us,scenario_025,state_income_tax_before_refundable_credits,gpt-5.4-mini,llm_error,thresholds_rates,False,"The model treated this household as low-income with zero Ohio tax, but OAGI is $94,744.70. After $3,800 in exemptions, $90,944.70 of taxable income bears $2,116.61 of bracket tax, and only the $200 retirement credit offsets it." -us,scenario_025,state_income_tax_before_refundable_credits,gpt-5.4-nano,llm_error,taxable_income_or_deductions,False,"The model applied a 'standard deduction,' which Ohio does not have; Ohio uses only $1,900-per-person exemptions at this income. It also never computed the ~$332 base plus 2.75% bracket tax, the $180.60 medical deduction, or the $200 retirement credit." -us,scenario_025,state_income_tax_before_refundable_credits,gpt-5.5,llm_error,thresholds_rates,False,"The model used a base of about $360.69 in the 2.75% bracket instead of ~$332. It also included the $50 of over-the-counter expenses in medical care, giving a $230.63 deduction instead of the $180.60 that results from counting only the $6,500 of premiums and $800 of other medical expenses." -us,scenario_025,state_income_tax_before_refundable_credits,gpt-5.6-luna,llm_error,thresholds_rates,False,"The model used $2,400 exemptions instead of $1,900 each and taxed income above $26,050 at 2.75% with no ~$332 base amount. It stated there were no nonrefundable credits, missing the $200 retirement income credit. It also omitted the $180.60 medical deduction." -us,scenario_025,state_income_tax_before_refundable_credits,gpt-5.6-sol,llm_error,thresholds_rates,False,"The model used a base of about $360.69 instead of the ~$332 base in Ohio's 2026 2.75% bracket. It also omitted the $180.60 unreimbursed medical care deduction, so it taxed $91,125 instead of $90,944.70." -us,scenario_025,state_income_tax_before_refundable_credits,gpt-5.6-terra,llm_error,taxable_income_or_deductions,False,"The model excluded the $32,200 private pension from Ohio income, but Ohio taxes private pensions and offers only the retirement income credit, which is $200 here, not the $25 it used. It also used $2,150 exemptions and applied a joint filing credit, which is unavailable because the head has no qualifying income." -us,scenario_025,state_income_tax_before_refundable_credits,gpt-6-astra,llm_error,taxable_income_or_deductions,False,"The model counted the $21,208 of employer-sponsored premiums as unreimbursed medical care. Only the $6,500 of premiums and $800 of other medical expenses count, so the deduction is $180.60, not $21,388.63. It also used $2,150 exemptions instead of $1,900 each." -us,scenario_025,state_income_tax_before_refundable_credits,gpt-6-luna,llm_error,thresholds_rates,False,"The model applied 2.75% above the zero bracket after exemptions and subtracted the $200 retirement credit, but it left out the ~$332 base amount in the 2026 schedule. It also skipped the $180.60 unreimbursed medical care deduction." -us,scenario_025,state_income_tax_before_refundable_credits,gpt-6-sol,llm_error,thresholds_rates,False,"The model correctly used the $1,900 × 2 exemptions and the $200 retirement credit. It taxed income above $26,050 at a flat 2.75% and omitted the ~$332 base tax. It also never applied the $180.60 unreimbursed medical care deduction." -us,scenario_025,state_income_tax_before_refundable_credits,gpt-6.1-sol,llm_error,taxable_income_or_deductions,False,"The model deducted the full $6,500 of premiums. Because the head has employer-sponsored coverage available, those premiums go on line 3 of Ohio's unreimbursed medical care worksheet together with the $800 of other expenses, and only the amount above 7.5% of FAGI is deductible, which is $180.60. Its base, exemptions, and retirement credit were otherwise correct." -us,scenario_025,state_income_tax_before_refundable_credits,grok-4.3,llm_error,thresholds_rates,False,"The model claimed deductions and credits eliminate the tax. In fact, $90,944.70 of Ohio taxable income generates $2,116.61 under the ~$332 + 2.75% schedule, and only the $200 retirement credit offsets it." -us,scenario_025,state_income_tax_before_refundable_credits,grok-4.5,llm_error,thresholds_rates,False,"The model used $2,400 exemptions instead of $1,900 each and taxed income above $26,050 at 2.75% without the ~$332 base. It applied zero nonrefundable credits, missing the $200 retirement income credit. It also omitted the $180.60 medical deduction." -us,scenario_025,state_income_tax_before_refundable_credits,grok-4.6,llm_error,credit_phaseout,False,"The model subtracted a 5% joint filing credit even though the head has no qualifying income, so the credit does not apply. It also omitted the ~$332 base amount in the 2.75% bracket and the $180.60 unreimbursed medical deduction." -us,scenario_025,state_income_tax_before_refundable_credits,grok-4.7,llm_error,thresholds_rates,False,"The model got the exemptions, the retirement credit, and the joint filing credit exclusion right. However, it taxed income above $26,050 at a flat 2.75% and omitted the ~$332 base amount. It also omitted the $180.60 unreimbursed medical care deduction." -us,scenario_025,state_income_tax_before_refundable_credits,grok-build-0.1,llm_error,thresholds_rates,False,"The model applied a 3.5% bracket above $46,100, which the 2026 schedule no longer has. The correct schedule is a ~$332 base plus 2.75% up to $100,000. It also used $2,650 exemptions instead of $1,900 and omitted both the $200 retirement credit and the $180.60 medical deduction." -us,scenario_025,state_income_tax_before_refundable_credits,inkling,llm_error,thresholds_rates,False,"The model used $2,400 exemptions instead of $1,900 each and taxed income above $26,050 at 2.75% without the ~$332 base. It said no nonrefundable credits apply, missing the $200 retirement income credit. It also omitted the $180.60 medical deduction." -us,scenario_025,state_income_tax_before_refundable_credits,kimi-k2.6,llm_error,thresholds_rates,False,"The model used $2,500 exemptions instead of $1,900 each and omitted the ~$332 base amount in the 2.75% bracket. It never applied the $200 retirement income credit for the $32,200 pension. It also omitted the $180.60 medical deduction." -us,scenario_025,state_income_tax_before_refundable_credits,kimi-k3,llm_error,thresholds_rates,False,"The model correctly applied the $1,900 exemptions and the $200 retirement credit. It taxed income above $26,050 at a flat 2.75% without the ~$332 base amount in the 2026 schedule. It also skipped the $180.60 unreimbursed medical care deduction." -us,scenario_025,state_income_tax_before_refundable_credits,minimax-m3,llm_error,age_disability,False,"The model invented senior or age-based adjustments that do not apply, since the head is 61 and the spouse is 57, and claimed taxable income was near zero. Ohio taxable income is actually $90,944.70, which yields $2,116.61 of tax before the $200 retirement credit." -us,scenario_025,state_income_tax_before_refundable_credits,muse-spark-1.3,llm_error,thresholds_rates,False,"The model used $2,400 exemptions instead of $1,900 each and applied 2.75% above $26,050 with no ~$332 base. It omitted the $200 retirement income credit and the $180.60 medical deduction." -us,scenario_025,state_income_tax_before_refundable_credits,muse-wonder,llm_error,thresholds_rates,False,"The model correctly used two $1,900 exemptions and the $200 retirement credit. It left out the ~$332 base tax added to 2.75% of income above $26,050. It also never deducted the $180.60 of unreimbursed medical care above the 7.5% FAGI floor." -us,scenario_025,state_income_tax_before_refundable_credits,ox-alpha,llm_error,taxable_income_or_deductions,False,"The model applied no personal exemptions, although Ohio allows $1,900 each ($3,800) at this income. It considered only the senior credit and never applied the $200 retirement income credit for the $32,200 pension. It also omitted the ~$332 base amount and the $180.60 medical deduction." -us,scenario_025,state_income_tax_before_refundable_credits,qwen-3.7-max,llm_error,thresholds_rates,False,"The model gave an unsupported bracket estimate with no exemptions, medical deduction, or credits. The correct path is $94,744.70 OAGI minus $3,800, taxed at ~$332 + 2.75% over $26,050 for $2,116.61, minus the $200 retirement credit. The model's $2,651 overstates the bracket tax." -us,scenario_025,state_income_tax_before_refundable_credits,qwen3.8-max,llm_error,age_disability,False,"The model invented a $9,300 standard deduction and a schedule with no zero bracket and 3.5% above $26,050. It miscomputed 2.75% of $26,050 as $2,417.75 and applied a senior citizen credit to a 61-year-old who does not qualify. It also omitted the $200 retirement income credit." +us,scenario_025,state_income_tax_before_refundable_credits,claude-fable-5,llm_error,thresholds_rates,False,"It used $2,150 exemptions instead of $1,900 each, left out the $332 base amount on the 2.75% bracket, and skipped the $180.60 medical deduction. That gave about $1,576 after the $200 credit, which it then cut to $875 for a nonexistent 'graduated structure below the flat rate'. The correct result is $332 + 2.75% × $64,894.70 − $200 = $1,916.61." +us,scenario_025,state_income_tax_before_refundable_credits,claude-fable-5.1,llm_error,thresholds_rates,False,"It got the $3,800 of exemptions and the $200 retirement income credit right, but taxed only 2.75% of income above $26,050 and left out the $332 base amount in Ohio's 2026 schedule. It also skipped the $180.60 unreimbursed medical deduction ($7,300 less 7.5% of FAGI), so its result is about $327 low." +us,scenario_025,state_income_tax_before_refundable_credits,claude-haiku-4.5,llm_error,thresholds_rates,False,"It started from federal taxable income after a $28,000 federal standard deduction, but Ohio starts from federal AGI and has no standard deduction. It then used an obsolete 0.501%–5.75% bracket table in place of the 2026 $332 + 2.75%-over-$26,050 schedule, and skipped the $3,800 of exemptions, the $180.60 medical deduction and the $200 retirement income credit." +us,scenario_025,state_income_tax_before_refundable_credits,claude-haiku-5.5,llm_error,thresholds_rates,False,"It gave a round $1,000 guess with no calculation. The correct path is OAGI $94,744.70, less $3,800 of exemptions, taxed at $332 + 2.75% above $26,050 for $2,116.61, then less the $200 retirement credit, for $1,916.61. Its figure is far below even the plain 2.75% amount on the excess." +us,scenario_025,state_income_tax_before_refundable_credits,claude-opus-4.7,llm_error,thresholds_rates,False,"It used $1,850 exemptions instead of $1,900 and an unexplained 'modest amount' in place of the $332 base. It also said no credits apply, so it dropped the $200 retirement income credit that the spouse's $32,200 pension qualifies for, and it skipped the $180.60 medical deduction." +us,scenario_025,state_income_tax_before_refundable_credits,claude-opus-4.8,llm_error,thresholds_rates,False,"Its own work found $1,790 of tax on $91,125 without the $332 base amount, and it named the $200 retirement credit. It then submitted $2,426, which no stated step supports. The correct calculation adds the $332 base to 2.75% of $64,894.70 (after the $180.60 medical deduction) and subtracts $200, giving $1,916.61." +us,scenario_025,state_income_tax_before_refundable_credits,claude-opus-5,llm_error,thresholds_rates,False,"It used $2,500 exemptions instead of the $1,900 allowed above $80,000 of MAGI, and a $360 base instead of $332. It then took off about $250 of unnamed credits instead of the $200 retirement income credit, and never applied the $180.60 medical deduction." +us,scenario_025,state_income_tax_before_refundable_credits,claude-opus-5.5,llm_error,thresholds_rates,False,"It assumed outright that there is no base amount in the 2026 schedule, so it dropped Ohio's $332 base on the 2.75% bracket. It also skipped the $180.60 medical deduction. Its exemptions and $200 credit were right, but the result is about $327 low." +us,scenario_025,state_income_tax_before_refundable_credits,claude-sonnet-4.6,llm_error,taxable_income_or_deductions,False,"It said Ohio has no deduction for out-of-pocket health premiums, which is wrong. R.C. 5747.01(A)(10) lets the $6,500 of premiums plus $800 of medical costs above 7.5% of FAGI be deducted, giving $180.60. It also used $2,400 exemptions instead of $1,900 each and left the $332 base amount out of the 2.75% bracket." +us,scenario_025,state_income_tax_before_refundable_credits,claude-sonnet-5,llm_error,thresholds_rates,False,"It left out the $332 base amount and used $2,350 exemptions instead of $1,900. It then took off about $500 of retirement and senior credits, but the retirement credit tops out at $200 and the senior credit needs age 65, which neither spouse has reached." +us,scenario_025,state_income_tax_before_refundable_credits,claude-sonnet-5.5,llm_error,thresholds_rates,False,"It taxed only 2.75% of the $65,075 above $26,050, so it missed the $332 base amount in the 2026 Ohio schedule. It also skipped the $180.60 unreimbursed medical deduction, ending about $327 below the correct $1,916.61." +us,scenario_025,state_income_tax_before_refundable_credits,deepseek-v4-flash-0731,llm_error,thresholds_rates,False,"It made up a schedule (2.5% on the first $26,500 and 3.5% above) instead of using Ohio's 0% bracket to $26,050 and $332 + 2.75% above it. It used $1,000 exemptions instead of $1,900, and left out both the $180.60 medical deduction and the $200 retirement income credit." +us,scenario_025,state_income_tax_before_refundable_credits,deepseek-v4-pro,llm_error,thresholds_rates,False,"It used an outdated multi-bracket schedule (2.75%/3.226%/3.688%) instead of the 2026 schedule of $332 + 2.75% above $26,050. It took only one $2,400 exemption instead of two at $1,900, and left out the $180.60 medical deduction and the $200 pension-based retirement income credit." +us,scenario_025,state_income_tax_before_refundable_credits,deepseek-v4-pro-0813,llm_error,thresholds_rates,False,"It used $2,800 exemptions instead of $1,900 each and taxed only 2.75% above $26,050, without the $332 base amount. It also said no nonrefundable credits apply, so it missed the $200 retirement income credit and the $180.60 medical deduction." +us,scenario_025,state_income_tax_before_refundable_credits,deepseek-v4.1-flash,llm_error,thresholds_rates,False,"It applied 3.5% from $46,100 up, but in 2026 everything from $26,050 to $100,000 is taxed at $332 + 2.75%. It took a 5% joint filing credit, which isn't available because the head has no qualifying income. It also used $2,400 exemptions and left out the $200 retirement credit and the $180.60 medical deduction." +us,scenario_025,state_income_tax_before_refundable_credits,gemini-3-flash-preview,llm_error,taxable_income_or_deductions,False,"It took the $21,208 employer-sponsored premium out of FAGI, but those premiums were never in wages, so FAGI stays at $94,925.30. That lowered the 7.5% floor and inflated the medical deduction to $1,821 instead of $180.60. It also counted the $50 OTC spending, used $2,400 exemptions instead of $1,900, and left out the $332 base amount." +us,scenario_025,state_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,thresholds_rates,False,"It gave no calculation. Its $1,695 is consistent with 2.75% of income above $26,050 without the $332 base amount. The correct path is $332 + 2.75% × ($90,944.70 − $26,050) = $2,116.61, less the $200 retirement credit, for $1,916.61." +us,scenario_025,state_income_tax_before_refundable_credits,gemini-3.1-pro-preview,llm_error,thresholds_rates,False,"It charged only 2.75% above $26,050 on about $90,125 of taxable income, which reflects $2,400 exemptions instead of $1,900. It left out the $332 base amount, the $180.60 medical deduction, and the $200 retirement income credit for the spouse's pension." +us,scenario_025,state_income_tax_before_refundable_credits,gemini-3.5-flash,llm_error,thresholds_rates,False,"It used $2,700 exemptions instead of the $1,900 allowed above $80,000 of MAGI, and taxed only 2.75% above $26,050, without the $332 base. It also skipped the $200 retirement income credit and the $180.60 medical deduction." +us,scenario_025,state_income_tax_before_refundable_credits,gemini-3.5-flash-lite,llm_error,thresholds_rates,False,"It gave no calculation, and $1,280.50 matches no correct step. The right result taxes $90,944.70 (OAGI after the $180.60 medical deduction, less $3,800 of exemptions) at $332 + 2.75% above $26,050, then subtracts the $200 retirement credit, for $1,916.61." +us,scenario_025,state_income_tax_before_refundable_credits,gemini-3.6-flash,llm_error,thresholds_rates,False,"It got the $3,800 of exemptions and the $200 retirement credit right, but charged only 2.75% above $26,050 and left out the $332 base amount of Ohio's 2026 bracket. It also skipped the $180.60 unreimbursed medical deduction." +us,scenario_025,state_income_tax_before_refundable_credits,gemini-3.7-flash,llm_error,thresholds_rates,False,"Its $1,694.06 is 2.75% × ($94,925 − $26,050) less $200. So it took no personal exemptions (the correct amount is $3,800), no $180.60 medical deduction, and dropped the $332 base amount on the 2.75% bracket." +us,scenario_025,state_income_tax_before_refundable_credits,gemini-3.8-flash,llm_error,thresholds_rates,False,"It said exemptions drop to $0 above $80,000, but they are $1,900 each at this income. It taxed only 2.75% above $26,050, without the $332 base, and never applied the $200 retirement credit or the $180.60 medical deduction." +us,scenario_025,state_income_tax_before_refundable_credits,gemini-4-argon,llm_error,thresholds_rates,False,"It used the older $360.69 base amount on the 2.75% bracket instead of the 2026 base of about $332. It also skipped the $180.60 unreimbursed medical deduction, which leaves taxable income at $91,125 instead of $90,944.70." +us,scenario_025,state_income_tax_before_refundable_credits,glm-5.2,llm_error,taxable_income_or_deductions,False,"It took a $30,000 federal standard deduction, but Ohio has no standard deduction and starts from federal AGI. It used $2,400 exemptions, applied 2.75% to all taxable income with no $26,050 zero bracket and no $332 base, and left out the $200 retirement credit and the $180.60 medical deduction." +us,scenario_025,state_income_tax_before_refundable_credits,glm-5.3,llm_error,thresholds_rates,False,"It used an obsolete five-bracket schedule (2.85%–4.396%), a joint filing credit (not available, since the head has no qualifying income), and a $20 exemption credit (only available when MAGI less personal exemptions is $30,000 or less). Its reasoning reached $3,245, yet it submitted $1,260.80. It never used the 2026 schedule of $332 + 2.75% above $26,050 or the $200 retirement credit." +us,scenario_025,state_income_tax_before_refundable_credits,gpt-5.4-mini,llm_error,taxable_income_or_deductions,False,"It treated a household with $94,925 of wages and pension as low-income with no tax. Ohio taxable income after $3,800 of exemptions and the $180.60 medical deduction is $90,944.70, far above the $26,050 zero bracket. That produces $2,116.61 of tax, or $1,916.61 after the $200 credit." +us,scenario_025,state_income_tax_before_refundable_credits,gpt-5.4-nano,llm_error,taxable_income_or_deductions,False,"It applied a standard deduction, which Ohio doesn't have; Ohio subtracts personal exemptions ($1,900 × 2) from OAGI. It also never applied the $332 + 2.75% schedule above $26,050, so its $1,340 falls far short of the $1,916.61 the schedule gives after the $200 retirement credit." +us,scenario_025,state_income_tax_before_refundable_credits,gpt-5.5,llm_error,thresholds_rates,False,"It used the old $360.69 base amount instead of the 2026 base of about $332. It also put the $50 OTC spending into the unreimbursed medical worksheet, giving a $230.63 deduction instead of $180.60 from $6,500 premiums plus $800 other expenses. The structure was otherwise right." +us,scenario_025,state_income_tax_before_refundable_credits,gpt-5.6-luna,llm_error,thresholds_rates,False,"It used $2,400 exemptions instead of $1,900 and taxed only 2.75% above $26,050, without the $332 base. It said there were no nonrefundable credits, so it missed the $200 retirement credit for the $32,200 pension, and it skipped the $180.60 medical deduction." +us,scenario_025,state_income_tax_before_refundable_credits,gpt-5.6-sol,llm_error,thresholds_rates,False,"Its $2,150.25 base tax uses the older $360.69 base amount instead of the 2026 base of about $332. It also left out the $180.60 unreimbursed medical deduction (premiums plus other expenses above 7.5% of FAGI), so it taxed $91,125 instead of $90,944.70." +us,scenario_025,state_income_tax_before_refundable_credits,gpt-5.6-terra,llm_error,taxable_income_or_deductions,False,"It removed the $32,200 private pension from Ohio income. Ohio taxes private pensions in full and only gives the $200 retirement income credit (not $25) for them. It also used $2,150 exemptions and a joint filing credit the head doesn't qualify for, because the head has no income." +us,scenario_025,state_income_tax_before_refundable_credits,gpt-6-astra,llm_error,taxable_income_or_deductions,False,"It counted the $21,208 employer-sponsored premium in the medical worksheet. Only the $6,500 out-of-pocket premiums and $800 of other expenses count, for a $180.60 deduction, not $21,388.63. It also used $2,150 exemptions instead of $1,900, though its $332 base and $200 credit were right." +us,scenario_025,state_income_tax_before_refundable_credits,gpt-6-luna,llm_error,thresholds_rates,False,"Its $1,590 is 2.75% × ($91,125 − $26,050) − $200, with no $332 base amount on the 2.75% bracket. It also skipped the $180.60 unreimbursed medical deduction that brings taxable income down to $90,944.70." +us,scenario_025,state_income_tax_before_refundable_credits,gpt-6-sol,llm_error,thresholds_rates,False,"It got the exemptions and the $200 retirement credit right, but taxed only 2.75% of income above $26,050 and left out the $332 base amount of the 2026 schedule. It also skipped the $180.60 medical deduction." +us,scenario_025,state_income_tax_before_refundable_credits,gpt-6.1-sol,llm_error,taxable_income_or_deductions,False,"It deducted the full $6,500 of premiums, as if the head couldn't get an employer plan. Because the head has employer-sponsored insurance available, the premiums go on line 3 of the unreimbursed medical worksheet with the $800, subject to the 7.5%-of-FAGI floor, for a deduction of only $180.60. Its $332 base, $3,800 of exemptions and $200 credit were right." +us,scenario_025,state_income_tax_before_refundable_credits,gpt-6.1-terra,llm_error,thresholds_rates,False,"It charged only 2.75% above $26,050 and subtracted the $200 credit, so it left out the $332 base amount on Ohio's 2.75% bracket. The correct tax on $90,944.70 is $2,116.61 before the credit and $1,916.61 after it." +us,scenario_025,state_income_tax_before_refundable_credits,grok-4.3,llm_error,taxable_income_or_deductions,False,"It claimed deductions and credits bring Ohio tax to zero. Ohio only allows $3,800 of exemptions and a $180.60 medical deduction here, which leaves $90,944.70 taxable, far above the $26,050 zero bracket. That is $2,116.61 of tax, minus a $200 credit." +us,scenario_025,state_income_tax_before_refundable_credits,grok-4.5,llm_error,thresholds_rates,False,"It used $2,400 exemptions instead of $1,900 and taxed only 2.75% above $26,050, without the $332 base. It said there were no nonrefundable credits, so it missed the $200 retirement income credit for the spouse's pension, and it skipped the $180.60 medical deduction." +us,scenario_025,state_income_tax_before_refundable_credits,grok-4.6,llm_error,thresholds_rates,False,"It left out the $332 base amount on the 2.75% bracket. It also took a 5% joint filing credit, which requires both spouses to have qualifying income, and the head has none. It skipped the $180.60 medical deduction as well." +us,scenario_025,state_income_tax_before_refundable_credits,grok-4.7,llm_error,thresholds_rates,False,"It handled the exemptions, the $200 retirement credit and the joint filing credit correctly, but taxed only 2.75% above $26,050 and left out the $332 base amount of Ohio's 2026 schedule. It also skipped the $180.60 unreimbursed medical deduction." +us,scenario_025,state_income_tax_before_refundable_credits,grok-build-0.1,llm_error,thresholds_rates,False,"It applied 3.5% above $46,100, but the 2026 schedule taxes everything from $26,050 to $100,000 at $332 + 2.75%. It used $2,650 exemptions instead of $1,900, and left out the $200 retirement credit and the $180.60 medical deduction." +us,scenario_025,state_income_tax_before_refundable_credits,inkling,llm_error,thresholds_rates,False,"It used $2,400 exemptions, taxed only 2.75% above $26,050 without the $332 base, and said no nonrefundable credits apply, so it missed the $200 retirement income credit. It also skipped the $180.60 medical deduction." +us,scenario_025,state_income_tax_before_refundable_credits,kimi-k2.6,llm_error,thresholds_rates,False,"It used $2,500 exemptions instead of the $1,900 allowed above $80,000 of MAGI and taxed only 2.75% above $26,050, without the $332 base amount. It also left out the $200 retirement income credit and the $180.60 medical deduction." +us,scenario_025,state_income_tax_before_refundable_credits,kimi-k3,llm_error,thresholds_rates,False,"It got the $1,900 exemptions and the $200 retirement credit right, but computed the tax as only 2.75% of the $65,075 excess and left out the $332 base amount of Ohio's 2026 bracket. It also skipped the $180.60 medical deduction." +us,scenario_025,state_income_tax_before_refundable_credits,minimax-m3,llm_error,taxable_income_or_deductions,False,"It made up senior or age-based adjustments that bring taxable income near zero. Neither spouse is 65, and Ohio taxable income is $90,944.70 after $3,800 of exemptions and the $180.60 medical deduction. That gives $332 + 2.75% above $26,050 = $2,116.61, less the $200 credit." +us,scenario_025,state_income_tax_before_refundable_credits,muse-spark-1.3,llm_error,thresholds_rates,False,"It used $2,400 exemptions to reach $90,125 and taxed only 2.75% above $26,050, without the $332 base. It never applied the $200 retirement income credit or the $180.60 medical deduction." +us,scenario_025,state_income_tax_before_refundable_credits,muse-wonder,llm_error,thresholds_rates,False,"It got the $3,800 of exemptions and the $200 retirement credit right, but charged only 2.75% of income above $26,050 and left out the $332 base amount of the 2026 Ohio schedule. It also skipped the $180.60 unreimbursed medical deduction." +us,scenario_025,state_income_tax_before_refundable_credits,ox-alpha,llm_error,thresholds_rates,False,"It took no personal exemptions (the correct amount is $1,900 × 2) and no $180.60 medical deduction, and taxed only 2.75% above $26,050, without the $332 base. It looked only at the joint filing and senior credits and missed the $200 retirement income credit for the $32,200 pension." +us,scenario_025,state_income_tax_before_refundable_credits,qwen-3.7-max,llm_error,thresholds_rates,False,"It gave no calculation, and its $2,651 is higher than any correct application of the 2026 Ohio schedule. Taxing $90,944.70 at $332 + 2.75% above $26,050 gives $2,116.61, and the $200 retirement income credit brings that to $1,916.61." +us,scenario_025,state_income_tax_before_refundable_credits,qwen3.8-max,llm_error,thresholds_rates,False,"It took a $9,300 standard deduction, which Ohio doesn't have. It taxed the first $26,050 at 2.75% when that bracket is 0%, and used 3.5% above it instead of $332 + 2.75% up to $100,000. It also claimed a senior credit for a 61-year-old (it requires age 65) and left out the $200 retirement credit and the $3,800 of exemptions." us,scenario_026,child1_chip_eligible,gemini-3.1-pro-preview,llm_error,categorical_eligibility,False,"It computed MAGI of $82,301, below the 216% FPL limit (211% plus the 5% disregard), but assigned that band to CHIP. In NC that band is Medicaid coverage for older children (the OLDER_CHILD category), so the child is Medicaid-eligible and therefore excluded from CHIP." us,scenario_026,child1_chip_eligible,gemini-3.5-flash,llm_error,categorical_eligibility,False,"It understated household income at $61,093; wages minus traditional 401(k) and IRA contributions give about $82,301. It also labeled the 211% FPL threshold as NC Health Choice/CHIP, but that program was folded into Medicaid. An 11-year-old under that limit is Medicaid-eligible (OLDER_CHILD), which rules out CHIP." us,scenario_026,child1_chip_eligible,grok-4.6,llm_error,categorical_eligibility,False,"It set NC Medicaid for an 11-year-old at 133% FPL and treated NC Health Choice (211% FPL) as a separate CHIP tier. NC now covers children aged 6-18 up to 211% FPL through Medicaid (OLDER_CHILD), so this child is Medicaid-eligible and not CHIP-eligible." us,scenario_026,child1_chip_eligible,grok-4.7,llm_error,categorical_eligibility,False,"It placed the child above a lower Medicaid limit and under a separate NC Health Choice CHIP limit of 211% FPL. It missed that NC's 211% coverage for school-age children is Medicaid (OLDER_CHILD), and Medicaid eligibility excludes the child from CHIP." us,scenario_026,child1_chip_eligible,kimi-k2.6,parse_contract_failure,missing_output,False,"It returned no value and no explanation for child1_chip_eligible. The correct derivation finds the 11-year-old Medicaid-eligible under NC's OLDER_CHILD category, which makes CHIP eligibility 0." -us,scenario_026,child1_medicaid_eligible,claude-fable-5,llm_error,thresholds_rates,False,"Used the federal minimum of 133%/138% FPL for children 6-18. North Carolina actually covers this age group in Medicaid up to 211% FPL (216% with the disregard). The model's own MAGI of about $82,300 is 2.13x FPL, which is under that limit." -us,scenario_026,child1_medicaid_eligible,claude-fable-5.1,llm_error,thresholds_rates,False,"Got the income level right at about 213% FPL but compared it to a 133% limit. North Carolina's Medicaid limit for children 6-18 is 211% FPL plus the 5-point disregard, and 2.13x FPL qualifies." -us,scenario_026,child1_medicaid_eligible,claude-haiku-4.5,llm_error,thresholds_rates,False,"Used a poverty line of $27,465 for five people, far below the roughly $38,600 2026 guideline, and an assumed 200% limit. It also compared gross wages instead of MAGI, which is about $82,301 after pre-tax 401(k)/IRA contributions, or 2.13x FPL. It then wrongly treated employer coverage as disqualifying, though ESI does not bar Medicaid. The correct result is within NC's 211%+5% child limit." -us,scenario_026,child1_medicaid_eligible,claude-haiku-5.5,llm_error,thresholds_rates,False,"Said income was 'well above' the child Medicaid limit without using NC's actual limit for children 6-18, which is 211% FPL plus the 5-point disregard. Household MAGI of about $82,301 is 2.13x FPL and falls within that limit." -us,scenario_026,child1_medicaid_eligible,claude-opus-4.7,llm_error,thresholds_rates,False,"Applied a 138% FPL limit, about $51,957, to children 6-18. Since NC Health Choice merged into Medicaid, North Carolina covers them up to 211% FPL (216% with the disregard), and MAGI of 2.13x FPL qualifies." -us,scenario_026,child1_medicaid_eligible,claude-opus-4.8,llm_error,thresholds_rates,False,"Applied a 138% FPL limit and misstated it as about $45,000. North Carolina's Medicaid limit for children 6-18 is 211% FPL plus the 5% disregard, and household MAGI after pre-tax retirement deductions is 2.13x FPL, which qualifies." -us,scenario_026,child1_medicaid_eligible,claude-opus-5,llm_error,taxable_income_or_deductions,False,"Used the correct 211% child limit but put income at about 260% FPL. That overstates MAGI, which is $85,209 wages minus $2,908 of traditional 401(k)/IRA contributions, about $82,301 or 2.13x FPL. With the 5-point disregard that is within the limit." -us,scenario_026,child1_medicaid_eligible,claude-opus-5.5,llm_error,thresholds_rates,False,"Computed 219% FPL, which matches dividing MAGI by the 2025 guideline of $37,650 instead of the uprated 2026 guideline. The 2026 ratio is 2.13x FPL, within NC's 211%-plus-5%-disregard child Medicaid limit." -us,scenario_026,child1_medicaid_eligible,claude-sonnet-4.6,llm_error,health_coverage,False,Treated Child 1's employer-sponsored insurance as disqualifying for Medicaid. ESI only matters for CHIP; Medicaid has no uninsured requirement. Child 1 meets the OLDER_CHILD category and the income test at 2.13x FPL. -us,scenario_026,child1_medicaid_eligible,claude-sonnet-5,llm_error,taxable_income_or_deductions,False,"Added the $7,746 FLSA overtime premium on top of gross wages that already include it, and did not subtract pre-tax 401(k)/IRA contributions. It also miscomputed 211% FPL as about $67,000 when it is about $81,500 for five people in 2026. Correct MAGI of about $82,301 is 2.13x FPL, within the limit with the disregard." -us,scenario_026,child1_medicaid_eligible,claude-sonnet-5.5,llm_error,thresholds_rates,False,"Used a 133% FPL limit for children. North Carolina's Medicaid limit for ages 6-18 is 211% FPL plus the 5-point disregard, and MAGI of about $82,000 is 2.13x FPL, which qualifies." -us,scenario_026,child1_medicaid_eligible,deepseek-v4-flash-0731,llm_error,taxable_income_or_deductions,False,"Put income at about $93k by adding the FLSA overtime premium again, when it is already in gross wages, and by skipping pre-tax retirement deductions. It also understated the 210% limit as about $77k. Correct MAGI is about $82,301, or 2.13x FPL, which is under NC's child limit including the 5% disregard." -us,scenario_026,child1_medicaid_eligible,deepseek-v4-pro,llm_error,thresholds_rates,False,"Correctly computed MAGI of $82,301 but compared it to a 133% FPL limit ($51,205). NC's limit for children 6-18 is 211% FPL plus the disregard, and $82,301 is 2.13x FPL, which qualifies." -us,scenario_026,child1_medicaid_eligible,deepseek-v4-pro-0813,llm_error,thresholds_rates,False,"Correctly computed MAGI of $82,301 but used an NC child limit that is too low. $82,301 is 2.13x the 2026 FPL for five, which falls under NC's 211%-plus-5%-disregard Medicaid limit for children 6-18." -us,scenario_026,child1_medicaid_eligible,deepseek-v4.1-flash,llm_error,taxable_income_or_deductions,False,"Compared gross wages of $85,209 to the 210% limit without subtracting the $2,908 of pre-tax 401(k)/IRA contributions and without the 5-point MAGI disregard. MAGI of about $82,301 is 2.13x FPL, which is within NC's child Medicaid limit." -us,scenario_026,child1_medicaid_eligible,gemini-3-flash-preview,llm_error,thresholds_rates,False,"Used a 147% FPL limit for children 6-18. North Carolina's limit is 211% FPL plus the 5% disregard. Even its own understated MAGI of $61,093 falls under the real limit, and the engine's MAGI of 2.13x FPL qualifies." -us,scenario_026,child1_medicaid_eligible,gemini-3.1-flash-lite-preview,llm_error,thresholds_rates,False,"Said income was above the threshold without applying NC's actual limit for children 6-18, which is 211% FPL plus the disregard. Household MAGI of about $82,301 is 2.13x FPL and is within that limit." -us,scenario_026,child1_medicaid_eligible,gemini-3.1-pro-preview,llm_error,thresholds_rates,False,"Used a 133% limit for older children and moved Child 1 to CHIP. NC Health Choice now sits inside Medicaid, which covers children 6-18 up to 211% FPL plus the disregard, so MAGI of $82,301 (2.13x FPL) makes Child 1 Medicaid-eligible." -us,scenario_026,child1_medicaid_eligible,gemini-3.5-flash,llm_error,thresholds_rates,False,"Applied a 133% FPL limit for children and also understated MAGI as $61,093 by subtracting ESI premiums. NC's child Medicaid limit for ages 6-18 is 211% FPL plus the disregard, and actual MAGI of 2.13x FPL qualifies." -us,scenario_026,child1_medicaid_eligible,gemini-3.5-flash-lite,llm_error,thresholds_rates,False,"Answered not eligible without reasoning, which reflects using a child income limit below 2.13x FPL. NC covers children 6-18 in Medicaid up to 211% FPL plus the 5-point disregard, so Child 1 qualifies." -us,scenario_026,child1_medicaid_eligible,gemini-3.6-flash,llm_error,thresholds_rates,False,"Said income exceeded NC's limit without applying the actual limit for children 6-18, which is 211% FPL plus the disregard. Household MAGI is 2.13x FPL and is within it." -us,scenario_026,child1_medicaid_eligible,gemini-3.7-flash,llm_error,thresholds_rates,False,"Said income exceeded the limits, which reflects using a child limit below 2.13x FPL. NC's Medicaid limit for children 6-18 is 211% FPL plus the 5-point disregard, which this household meets." -us,scenario_026,child1_medicaid_eligible,gemini-3.8-flash,llm_error,thresholds_rates,False,"Concluded income exceeded NC's child limit, but NC covers children 6-18 in Medicaid up to 211% FPL plus the disregard. Household MAGI of about $82,301 is 2.13x FPL, which qualifies." -us,scenario_026,child1_medicaid_eligible,gemini-4-argon,llm_error,thresholds_rates,False,"Treated household MAGI as above NC's child limit. MAGI is 2.13x FPL, within North Carolina's 211%-plus-5%-disregard Medicaid limit for the older child category." -us,scenario_026,child1_medicaid_eligible,glm-5.2,llm_error,health_coverage,False,"Treated employer-sponsored insurance as disqualifying for Medicaid. ESI only affects CHIP; Medicaid has no uninsured requirement, and Child 1 meets the OLDER_CHILD income test at 2.13x FPL." -us,scenario_026,child1_medicaid_eligible,glm-5.3,llm_error,taxable_income_or_deductions,False,"Used the correct 211% limit but tested gross wages of $85,209 instead of MAGI. MAGI subtracts $2,908 of traditional 401(k)/IRA contributions, giving $82,301 or 2.13x FPL, and the 5-point disregard was also omitted. Correctly measured, the child is within the limit." -us,scenario_026,child1_medicaid_eligible,gpt-5.4-mini,llm_error,thresholds_rates,False,"Assumed earnings were above the child Medicaid threshold. NC's limit for school-age children is 211% FPL plus the disregard, and household MAGI of 2.13x FPL is within it." -us,scenario_026,child1_medicaid_eligible,gpt-5.4-nano,llm_error,thresholds_rates,False,"Concluded not eligible based on the wage level without applying NC's child Medicaid limit of 211% FPL plus the disregard. Household MAGI of about $82,301 is 2.13x FPL, which qualifies." -us,scenario_026,child1_medicaid_eligible,gpt-5.5,llm_error,thresholds_rates,False,"Said income exceeded the school-age child limit for five people. NC Medicaid covers children 6-18 up to 211% FPL plus the 5-point disregard, and MAGI of 2.13x FPL is within it." -us,scenario_026,child1_medicaid_eligible,gpt-5.6-luna,llm_error,thresholds_rates,False,"Estimated NC's child Medicaid threshold below the household's 2.13x FPL MAGI. The actual limit for ages 6-18 is 211% FPL plus the disregard, so Child 1 qualifies." -us,scenario_026,child1_medicaid_eligible,gpt-5.6-sol,llm_error,thresholds_rates,False,"Said MAGI exceeded NC's limit for an 11-year-old. NC's older-child Medicaid limit is 211% FPL plus the 5% disregard, and MAGI is 2.13x FPL, which is under it." -us,scenario_026,child1_medicaid_eligible,gpt-5.6-terra,llm_error,thresholds_rates,False,Treated income as above NC's child Medicaid limit. Household MAGI of 2.13x FPL is within the 211%-plus-disregard limit for children 6-18. -us,scenario_026,child1_medicaid_eligible,gpt-6-luna,llm_error,thresholds_rates,False,"Applied an age-specific NC limit lower than the real one. Children 6-18 qualify up to 211% FPL plus the disregard, and this household's MAGI is 2.13x FPL." -us,scenario_026,child1_medicaid_eligible,gpt-6-sol,llm_error,thresholds_rates,False,"Said household income exceeded the child Medicaid limit. NC covers children 6-18 up to 211% FPL plus the 5-point disregard, and MAGI of 2.13x FPL qualifies." -us,scenario_026,child1_medicaid_eligible,gpt-6.1-sol,llm_error,thresholds_rates,False,"Correctly computed MAGI of $82,301 but used an NC child limit below that amount. $82,301 is 2.13x the 2026 FPL for five, within the 211%-plus-5%-disregard limit for children 6-18." -us,scenario_026,child1_medicaid_eligible,grok-4.3,llm_error,thresholds_rates,False,"Said income was above NC's threshold and treated ESI as a bar. NC's child Medicaid limit is 211% FPL plus the disregard, which MAGI of 2.13x FPL meets, and having ESI does not disqualify a child from Medicaid." -us,scenario_026,child1_medicaid_eligible,grok-4.5,llm_error,thresholds_rates,False,"Applied a 133% FPL limit to children 6-18. North Carolina's Medicaid limit for that group is 211% FPL plus the disregard, and MAGI of 2.13x FPL qualifies." -us,scenario_026,child1_medicaid_eligible,grok-4.6,llm_error,thresholds_rates,False,"Applied a 133% FPL limit (about $51,000) and understated MAGI at $74,555. NC's limit for children 6-18 is 211% FPL plus the disregard, and actual MAGI of about $82,301 (2.13x FPL) qualifies." -us,scenario_026,child1_medicaid_eligible,grok-4.7,llm_error,thresholds_rates,False,"Applied a 138% FPL limit to children 6-18. North Carolina covers this group in Medicaid up to 211% FPL plus the 5-point disregard, which MAGI of 2.13x FPL meets." -us,scenario_026,child1_medicaid_eligible,grok-build-0.1,llm_error,thresholds_rates,False,"Applied a 133% FPL limit and overstated income at about 240% FPL. MAGI after pre-tax 401(k)/IRA contributions is 2.13x FPL, within NC's 211%-plus-disregard child Medicaid limit." -us,scenario_026,child1_medicaid_eligible,inkling,llm_error,thresholds_rates,False,"Applied a 133% FPL limit (about $50,000) to children 6-18. NC's Medicaid limit for this group is 211% FPL plus the disregard, and MAGI of 2.13x FPL qualifies." -us,scenario_026,child1_medicaid_eligible,kimi-k2.6,parse_contract_failure,missing_output,False,"No answer or explanation was given for child1_medicaid_eligible, so there was nothing to score. The correct value is 1, because MAGI of 2.13x FPL falls within NC's older-child Medicaid limit." -us,scenario_026,child1_medicaid_eligible,kimi-k3,llm_error,thresholds_rates,False,"Applied 133% FPL (138% with the disregard) to children 6-18 and overstated MAGI at about 226% FPL. NC's actual limit is 211% FPL plus the disregard, and MAGI of 2.13x FPL qualifies." -us,scenario_026,child1_medicaid_eligible,minimax-m3,llm_error,thresholds_rates,False,"Said income was well above NC's Medicaid limit for children. Children 6-18 qualify up to 211% FPL plus the disregard, and MAGI of 2.13x FPL is within it." -us,scenario_026,child1_medicaid_eligible,muse-spark-1.3,llm_error,taxable_income_or_deductions,False,"Overstated MAGI at about 221% FPL and treated ESI as a bar. Actual MAGI after pre-tax 401(k)/IRA contributions is 2.13x the 2026 FPL, which is under the 211%-plus-5%-disregard limit, and ESI does not affect Medicaid eligibility." -us,scenario_026,child1_medicaid_eligible,muse-wonder,llm_error,thresholds_rates,False,"Said MAGI was above NC's child Medicaid limit. MAGI is 2.13x FPL, within North Carolina's 211%-plus-disregard limit for children 6-18." -us,scenario_026,child1_medicaid_eligible,ox-alpha,llm_error,thresholds_rates,False,"Applied a 133% FPL limit to children 6-18. The model's own estimate of about 198% FPL is below NC's actual limit of 211% plus the disregard, as is the engine's 2.13x FPL." -us,scenario_026,child1_medicaid_eligible,qwen-3.7-max,llm_error,health_coverage,False,"Correctly found income within its assumed child limit but then ruled the child ineligible because of employer-sponsored insurance. ESI only bars CHIP, not Medicaid, so Child 1 qualifies in the OLDER_CHILD category at 2.13x FPL." -us,scenario_026,child1_medicaid_eligible,qwen3.8-max,llm_error,thresholds_rates,False,Said income was too high without applying NC's child Medicaid limit of 211% FPL plus the disregard. Household MAGI of 2.13x FPL is within that limit. +us,scenario_026,child1_medicaid_eligible,claude-fable-5,llm_error,thresholds_rates,False,"Applied a 133% FPL limit (138% with the disregard) to NC children aged 6–18. NC's older-child Medicaid limit is 211% FPL (216% with the disregard). The model's own MAGI of about $82,300 is 2.13× FPL, which is under that limit." +us,scenario_026,child1_medicaid_eligible,claude-fable-5.1,llm_error,thresholds_rates,False,"Correctly put income at about 213% FPL but compared it with a 133% FPL limit. NC's Medicaid older-child limit is 211% FPL, or 216% with the 5% disregard, so 2.13× FPL is eligible." +us,scenario_026,child1_medicaid_eligible,claude-haiku-4.5,llm_error,thresholds_rates,False,"Used a 200% FPL limit and a 5-person FPL of $27,465, far below the actual guideline of about $38,700. NC's older-child limit is 211% FPL plus the 5% disregard. The model also wrongly treated the child's employer-sponsored insurance as disqualifying, though Medicaid has no uninsured requirement." +us,scenario_026,child1_medicaid_eligible,claude-haiku-5.5,llm_error,thresholds_rates,False,"Said income was 'well above' the child Medicaid limit, which fits a 133–138% FPL federal-minimum limit. NC's Medicaid older-child limit is 211% FPL (216% with the disregard), and the household's MAGI is 2.13× FPL, so Child 1 is eligible." +us,scenario_026,child1_medicaid_eligible,claude-opus-4.7,llm_error,thresholds_rates,False,"Applied a 138% FPL limit (about $51,957) to NC children aged 6–18. NC Medicaid covers this age group up to 211% FPL plus the 5% disregard. The household's MAGI of about $82,300 (2.13× FPL) is within that limit." +us,scenario_026,child1_medicaid_eligible,claude-opus-4.8,llm_error,thresholds_rates,False,"Applied a 138% FPL limit and miscalculated it as about $45,000 for five people. NC's older-child Medicaid limit is 211% FPL (216% with the disregard), and MAGI of 2.13× FPL qualifies." +us,scenario_026,child1_medicaid_eligible,claude-opus-5,llm_error,taxable_income_or_deductions,False,"Used the right 211% FPL limit but overstated income at about 260% FPL. MAGI is the spouse's $85,209 in wages, which already include overtime, minus the $2,778 traditional 401k and $130 IRA contributions. That is about $82,300, or 2.13× FPL, which is within the limit." +us,scenario_026,child1_medicaid_eligible,claude-opus-5.5,llm_error,thresholds_rates,False,"Put income at about 219% FPL, which is what an older 5-person FPL of about $37,650 gives. Against the 2026 guideline, MAGI is 2.13× FPL, below NC's 211% older-child limit plus the 5% disregard (216%)." +us,scenario_026,child1_medicaid_eligible,claude-sonnet-4.6,llm_error,health_coverage,False,"Treated the child's employer-sponsored insurance as disqualifying for Medicaid. Medicaid has no no-other-coverage or uninsured requirement; only CHIP does. On income alone, MAGI of 2.13× FPL is within NC's 216% older-child limit." +us,scenario_026,child1_medicaid_eligible,claude-sonnet-5,llm_error,taxable_income_or_deductions,False,"Added the $7,746 overtime on top of $85,209 in wages that already include it, and skipped the 401k and IRA deductions. The model also miscalculated 211% FPL for five as $67,000; it is about $81,600, or $83,500 with the disregard. Correct MAGI of about $82,300 (2.13× FPL) is eligible." +us,scenario_026,child1_medicaid_eligible,claude-sonnet-5.5,llm_error,thresholds_rates,False,"Compared income of about $82,000 with a 133% FPL limit. NC's Medicaid older-child limit is 211% FPL plus the 5% disregard, and $82,000 (2.13× FPL) falls under it." +us,scenario_026,child1_medicaid_eligible,deepseek-v4-flash-0731,llm_error,taxable_income_or_deductions,False,"Put income at about $93,000 by adding overtime on top of wages that already include it, and skipped the 401k deduction. The model also left out the 5% disregard. Correct MAGI of about $82,300 is 2.13× FPL, under NC's 216% effective limit." +us,scenario_026,child1_medicaid_eligible,deepseek-v4-pro,llm_error,thresholds_rates,False,"Correctly found MAGI of $82,301 but compared it with a 133% FPL limit ($51,205). NC's Medicaid older-child limit is 211% FPL (216% with the disregard), so 2.13× FPL is eligible." +us,scenario_026,child1_medicaid_eligible,deepseek-v4-pro-0813,llm_error,thresholds_rates,False,"Correctly found MAGI of $82,301 (2.13× FPL) but said it exceeds NC's child Medicaid limit. Since Health Choice merged into Medicaid, NC's older-child limit has been 211% FPL plus the 5% disregard, which covers this income." +us,scenario_026,child1_medicaid_eligible,deepseek-v4.1-flash,llm_error,taxable_income_or_deductions,False,"Compared gross wages of $85,209 with a 210% limit without subtracting the traditional 401k and IRA contributions and without adding the 5% disregard. MAGI of about $82,300 is 2.13× FPL, within the 216% effective limit." +us,scenario_026,child1_medicaid_eligible,gemini-3-flash-preview,llm_error,thresholds_rates,False,"Applied a 147% FPL limit to NC children aged 6–18. The limit is 211% FPL (216% with the disregard). Even the model's own understated MAGI of $61,093, which wrongly subtracts the head's ESI premiums, is far below that limit." +us,scenario_026,child1_medicaid_eligible,gemini-3.1-flash-lite-preview,llm_error,thresholds_rates,False,"Said income was above the child Medicaid threshold without showing the limit, which fits a 133–138% FPL federal minimum. NC's older-child limit is 211% FPL plus the 5% disregard, and MAGI is 2.13× FPL." +us,scenario_026,child1_medicaid_eligible,gemini-3.1-pro-preview,llm_error,thresholds_rates,False,"Applied a 133% FPL Medicaid limit and moved the child to CHIP. NC folded its 6–18 CHIP group (Health Choice) into Medicaid, which now covers up to 211% FPL plus the 5% disregard. MAGI of $82,301 (2.13× FPL) is Medicaid-eligible." +us,scenario_026,child1_medicaid_eligible,gemini-3.5-flash,llm_error,thresholds_rates,False,"Applied a 133% FPL limit. The model also understated MAGI as $61,093 by subtracting the head's ESI premiums, which are not wage deductions here. NC's older-child limit is 211% FPL plus the 5% disregard, and actual MAGI of 2.13× FPL qualifies." +us,scenario_026,child1_medicaid_eligible,gemini-3.5-flash-lite,llm_error,thresholds_rates,False,"Said Child 1 is ineligible with no reasoning, which fits a 133–138% FPL child limit. NC's Medicaid older-child limit is 211% FPL (216% with the disregard), and the household's 2.13× FPL MAGI qualifies." +us,scenario_026,child1_medicaid_eligible,gemini-3.6-flash,llm_error,thresholds_rates,False,"Said income exceeds NC's child Medicaid limit, which understates that limit. The limit for ages 6–18 is 211% FPL plus the 5% disregard, and MAGI of about $82,300 is 2.13× FPL." +us,scenario_026,child1_medicaid_eligible,gemini-3.7-flash,llm_error,thresholds_rates,False,"Said income exceeds the limit, which fits applying the federal-minimum 133% FPL instead of NC's 211% (216% with the disregard) older-child Medicaid limit. MAGI of 2.13× FPL qualifies." +us,scenario_026,child1_medicaid_eligible,gemini-3.8-flash,llm_error,thresholds_rates,False,"Said household income exceeds NC's child Medicaid limit. NC covers children aged 6–18 up to 211% FPL plus the 5% disregard, which covers MAGI of 2.13× FPL." +us,scenario_026,child1_medicaid_eligible,gemini-4-argon,llm_error,thresholds_rates,False,"Said MAGI is above NC's child Medicaid limit. Since Health Choice merged into Medicaid, the older-child limit has been 211% FPL plus the 5% disregard, and MAGI of 2.13× FPL falls under it." +us,scenario_026,child1_medicaid_eligible,glm-5.2,llm_error,health_coverage,False,"Treated the child's employer-sponsored insurance as disqualifying for Medicaid. Medicaid has no uninsured requirement; only CHIP does. With MAGI at 2.13× FPL, under NC's 216% older-child limit, Child 1 is eligible." +us,scenario_026,child1_medicaid_eligible,glm-5.3,llm_error,taxable_income_or_deductions,False,"Compared gross wages of $85,209 with the 211% limit without subtracting the $2,778 traditional 401k and $130 IRA contributions and without the 5% disregard. MAGI of about $82,300 is 2.13× FPL, under the 216% effective limit." +us,scenario_026,child1_medicaid_eligible,gpt-5.4-mini,llm_error,thresholds_rates,False,"Said earnings are above the child Medicaid threshold, which understates NC's limit for ages 6–18. That limit is 211% FPL plus the 5% disregard, and MAGI is 2.13× FPL." +us,scenario_026,child1_medicaid_eligible,gpt-5.4-nano,llm_error,thresholds_rates,False,"Called the household ineligible based on its wage level without checking it against NC's child limit. NC's Medicaid older-child limit is 211% FPL plus the 5% disregard, which covers MAGI of 2.13× FPL." +us,scenario_026,child1_medicaid_eligible,gpt-5.5,llm_error,thresholds_rates,False,"Said income exceeds the combined Medicaid/CHIP limit for school-age children. In NC, that combined limit is the Medicaid older-child limit of 211% FPL plus the 5% disregard, and MAGI of 2.13× FPL is under it." +us,scenario_026,child1_medicaid_eligible,gpt-5.6-luna,llm_error,thresholds_rates,False,"Estimated NC's child Medicaid threshold too low. For ages 6–18 it is 211% FPL plus the 5% disregard, and MAGI of about $82,300 (2.13× FPL) qualifies." +us,scenario_026,child1_medicaid_eligible,gpt-5.6-sol,llm_error,thresholds_rates,False,"Said MAGI exceeds NC's Medicaid limit for an 11-year-old. That limit is 211% FPL plus the 5% disregard, and MAGI is 2.13× FPL." +us,scenario_026,child1_medicaid_eligible,gpt-5.6-terra,llm_error,thresholds_rates,False,"Said income is above NC's child Medicaid limit, which understates that limit. The older-child limit is 211% FPL (216% with the disregard), and MAGI of 2.13× FPL qualifies." +us,scenario_026,child1_medicaid_eligible,gpt-6-luna,llm_error,thresholds_rates,False,Applied an age-11 limit lower than NC's actual Medicaid older-child limit of 211% FPL plus the 5% disregard. The household's MAGI is 2.13× FPL and qualifies. +us,scenario_026,child1_medicaid_eligible,gpt-6-sol,llm_error,thresholds_rates,False,"Said income exceeds the child Medicaid limit. NC's limit for ages 6–18 is 211% FPL plus the 5% disregard, which covers the household's 2.13× FPL MAGI." +us,scenario_026,child1_medicaid_eligible,gpt-6.1-sol,llm_error,thresholds_rates,False,"Correctly found MAGI of $82,301 but said it exceeds NC's child limit for five people. That limit is 211% FPL plus the 5% disregard (about 216%), and $82,301 is 2.13× FPL." +us,scenario_026,child1_medicaid_eligible,gpt-6.1-terra,llm_error,thresholds_rates,False,"Said the household's income is too high for children's Medicaid. NC's older-child limit is 211% FPL plus the 5% disregard, and MAGI of 2.13× FPL qualifies." +us,scenario_026,child1_medicaid_eligible,grok-4.3,llm_error,health_coverage,False,"Treated the child's employer-sponsored insurance as disqualifying, though Medicaid has no uninsured requirement. The model also understated NC's older-child income limit, which is 211% FPL plus the 5% disregard and covers MAGI of 2.13× FPL." +us,scenario_026,child1_medicaid_eligible,grok-4.5,llm_error,thresholds_rates,False,"Applied a 133% FPL limit to children aged 6–18. NC's Medicaid older-child limit is 211% FPL (216% with the disregard), and MAGI of 2.13× FPL qualifies." +us,scenario_026,child1_medicaid_eligible,grok-4.6,llm_error,thresholds_rates,False,"Applied a 133% FPL limit (about $51,000). NC's older-child Medicaid limit is 211% FPL plus the 5% disregard. Even the model's own MAGI of $74,555 is under that limit, and the actual MAGI of 2.13× FPL qualifies." +us,scenario_026,child1_medicaid_eligible,grok-4.7,llm_error,thresholds_rates,False,"Applied a 138% FPL limit to NC children aged 6–18. The actual Medicaid limit is 211% FPL plus the 5% disregard, which covers MAGI of 2.13× FPL." +us,scenario_026,child1_medicaid_eligible,grok-build-0.1,llm_error,thresholds_rates,False,"Applied a 133% FPL limit and overstated income at about 240% FPL. NC's older-child limit is 211% FPL plus the 5% disregard, and actual MAGI (wages minus 401k and IRA contributions) is 2.13× FPL." +us,scenario_026,child1_medicaid_eligible,inkling,llm_error,thresholds_rates,False,"Limited Medicaid for ages 6–18 to 133% FPL. NC covers these children in Medicaid up to 211% FPL plus the 5% disregard, which covers MAGI of 2.13× FPL. The uninsured requirement the model cited applies to CHIP, not Medicaid." +us,scenario_026,child1_medicaid_eligible,kimi-k2.6,parse_contract_failure,missing_output,False,"Gave no value or explanation for child1_medicaid_eligible, so no answer was recorded. The correct answer is eligible: MAGI is 2.13× FPL, within NC's older-child Medicaid limit." +us,scenario_026,child1_medicaid_eligible,kimi-k3,llm_error,thresholds_rates,False,"Applied a 133% FPL limit (138% with the disregard) to children aged 6–18, and overstated income at about 226% FPL using an older FPL. NC's limit is 211% FPL plus the 5% disregard, and MAGI is 2.13× FPL." +us,scenario_026,child1_medicaid_eligible,minimax-m3,llm_error,thresholds_rates,False,"Said income is 'well above' NC's children's Medicaid limits, which fits a 133–138% FPL limit. The actual older-child limit is 211% FPL plus the 5% disregard, and MAGI is 2.13× FPL." +us,scenario_026,child1_medicaid_eligible,muse-spark-1.3,llm_error,thresholds_rates,False,"Overstated MAGI at about 221% FPL instead of 2.13× FPL by using an outdated, lower FPL, and left out the 5% disregard that raises the 211% limit to 216%. The model also wrongly treated employer-sponsored insurance as a bar to Medicaid." +us,scenario_026,child1_medicaid_eligible,muse-wonder,llm_error,thresholds_rates,False,"Said MAGI is above NC's child Medicaid limit. That limit is 211% FPL plus the 5% disregard, and the household's MAGI of 2.13× FPL falls under it." +us,scenario_026,child1_medicaid_eligible,ox-alpha,llm_error,thresholds_rates,False,"Applied a 133% FPL limit to NC children aged 6–18. The actual limit is 211% FPL plus the 5% disregard, so even the model's own estimate of about 198% FPL qualifies; the actual MAGI of 2.13× FPL qualifies too." +us,scenario_026,child1_medicaid_eligible,qwen-3.7-max,llm_error,health_coverage,False,"Correctly found income within the child limit but then disqualified Child 1 for having employer-sponsored insurance. Medicaid has no uninsured or no-other-coverage requirement, so a child at 2.13× FPL is eligible." +us,scenario_026,child1_medicaid_eligible,qwen3.8-max,llm_error,thresholds_rates,False,"Said income is too high for child Medicaid without citing a limit. NC's older-child limit is 211% FPL plus the 5% disregard, and MAGI of 2.13× FPL qualifies." us,scenario_026,child2_chip_eligible,gemini-3.1-pro-preview,llm_error,categorical_eligibility,False,"It compared MAGI of $82,301 to a 216% FPL limit and labeled that the NC CHIP limit. That band is the NC Medicaid limit for children aged 6-18. The child qualifies for Medicaid under the older-child category, and Medicaid eligibility excludes CHIP, so the answer is 0, not 1." us,scenario_026,child2_chip_eligible,gemini-3.5-flash,llm_error,categorical_eligibility,False,"It found income of $61,093 below 211% FPL and treated that as NC Health Choice (CHIP) eligibility. At that income an 11-year-old in NC is Medicaid-eligible under the older-child category, since NC Health Choice is now part of Medicaid. A Medicaid-eligible child is not CHIP-eligible." us,scenario_026,child2_chip_eligible,grok-4.6,llm_error,categorical_eligibility,False,"It used the federal minimum of 133% FPL as the Medicaid ceiling for school-age children and put the 133-211% band in CHIP. NC Medicaid's older-child category covers an 11-year-old across that band, so at MAGI of $74,555 the child is Medicaid-eligible. Medicaid eligibility excludes CHIP." us,scenario_026,child2_chip_eligible,grok-4.7,llm_error,categorical_eligibility,False,"It placed household MAGI in a CHIP band above Medicaid and at or below 211% FPL, assuming NC Medicaid for an 11-year-old stops at a lower limit. The engine's NC Medicaid older-child category covers this child at this income. Because the child is Medicaid-eligible, the child is not CHIP-eligible." us,scenario_026,child2_chip_eligible,kimi-k2.6,parse_contract_failure,missing_output,False,"It returned no value and no explanation for child2_chip_eligible, so there is no substantive answer to grade. The correct answer is 0: the child is Medicaid-eligible under NC's older-child category, which excludes CHIP." -us,scenario_026,child2_medicaid_eligible,claude-fable-5,llm_error,thresholds_rates,False,"It got MAGI right at $82,301 but divided by a 2025-level FPL of about $37,600, which inflated the ratio to 219%. It also compared against 211% without the 5-point MAGI disregard. With the 2026 FPL the ratio is 2.13, which is under NC's older-child Medicaid limit, so child2 is eligible." -us,scenario_026,child2_medicaid_eligible,claude-fable-5.1,llm_error,thresholds_rates,False,"It computed the correct ratio of about 213% FPL but used 133% as the limit for ages 6-18. That tier no longer exists for this group, because NC Health Choice was folded into Medicaid in 2023 and the limit rose to 211% FPL (216% with the disregard). At 2.13× FPL, child2 is Medicaid-eligible." -us,scenario_026,child2_medicaid_eligible,claude-haiku-4.5,llm_error,health_coverage,False,"It made up a second earner (the head has no wages) and treated employer-sponsored insurance as disqualifying. ESI does not bar Medicaid, and the only real income is $82,301 MAGI, which is 2.13× FPL and within NC's older-child limit of 211% plus the 5% disregard." -us,scenario_026,child2_medicaid_eligible,claude-haiku-5.5,llm_error,thresholds_rates,False,"It said income was ""well above"" the child limit without computing anything. MAGI of $82,301 is 2.13× FPL, which is below NC's post-2023 Medicaid limit for ages 6-18 (211% FPL, 216% with the disregard), so child2 is eligible." -us,scenario_026,child2_medicaid_eligible,claude-opus-4.7,llm_error,thresholds_rates,False,"It first tested against 211% using an outdated FPL of $36,580, then switched to a 133% limit for ages 6-18. NC folded Health Choice into Medicaid, so the actual limit is 211% plus the 5-point disregard. MAGI of $82,301 is 2.13× the 2026 FPL, which is under that limit." -us,scenario_026,child2_medicaid_eligible,claude-opus-4.8,llm_error,thresholds_rates,False,"It used about $85,000 of gross wages without subtracting the traditional 401(k) and IRA contributions, and used an outdated FPL of $36,580. It also treated 211% as a CHIP limit with no disregard, when NC now covers ages 6-18 under Medicaid up to 211%+5%. The correct figure of 2.13× FPL qualifies." -us,scenario_026,child2_medicaid_eligible,claude-opus-5,llm_error,taxable_income_or_deductions,False,"It put income at about 260% FPL, which badly overstates the ratio. The actual MAGI is $85,209 − $2,778 − $130 = $82,301, or 2.13× the 2026 FPL for five, and that is within NC's older-child Medicaid limit." -us,scenario_026,child2_medicaid_eligible,claude-opus-5.5,llm_error,thresholds_rates,False,"Its 219% FPL figure comes from using a 2025-level poverty guideline instead of the 2026 one, which gives 2.13×. It also left out the 5-point disregard on NC's 211% Medicaid limit for ages 6-18. Child2 is eligible." -us,scenario_026,child2_medicaid_eligible,claude-sonnet-4.6,llm_error,health_coverage,False,"It treated having employer-sponsored insurance as disqualifying for Medicaid. No such rule exists: ESI only matters for separate CHIP, and Medicaid has no uninsured requirement. Child2 qualifies through the OLDER_CHILD MAGI test at 2.13× FPL." -us,scenario_026,child2_medicaid_eligible,claude-sonnet-5,llm_error,thresholds_rates,False,"It named the right 216% limit but turned it into about $67,000, a dollar figure far below what 216% of the 2026 FPL for five actually comes to (over $83,000). It also counted overtime a second time, even though overtime is already in the $85,209. The correct MAGI of $82,301 is 2.13× FPL, which is under 216%." -us,scenario_026,child2_medicaid_eligible,claude-sonnet-5.5,llm_error,thresholds_rates,False,"It used a 133% FPL Medicaid limit for an 11-year-old. Since NC moved Health Choice into Medicaid, the limit for ages 6-18 is 211% (216% with the disregard). Its own $82k income is 2.13× FPL, which falls within that limit." -us,scenario_026,child2_medicaid_eligible,deepseek-v4-flash-0731,llm_error,thresholds_rates,False,"It compared against a 210% limit with no 5-percentage-point MAGI disregard, and never computed the household ratio of 2.13× FPL. NC's effective older-child Medicaid limit is 216%, so child2 is eligible." -us,scenario_026,child2_medicaid_eligible,deepseek-v4-pro,llm_error,thresholds_rates,False,"It got MAGI right at $82,301 but tested it against 133% FPL. That limit was replaced when NC folded Health Choice into Medicaid, and children 6-18 now qualify up to 211% FPL plus the 5% disregard. 2.13× FPL qualifies." -us,scenario_026,child2_medicaid_eligible,deepseek-v4-pro-0813,llm_error,thresholds_rates,False,"It got MAGI right at $82,301 but concluded without support that this exceeds NC's child limit. $82,301 is 2.13× the 2026 FPL for five, which is under the 211%+5% Medicaid limit for ages 6-18." -us,scenario_026,child2_medicaid_eligible,deepseek-v4.1-flash,llm_error,thresholds_rates,False,"It tested gross wages of $85,209 instead of MAGI, without subtracting the $2,778 traditional 401(k) and $130 IRA contributions, and used a 210% limit with no 5-point disregard. MAGI of $82,301 is 2.13× FPL, within NC's older-child Medicaid limit." -us,scenario_026,child2_medicaid_eligible,gemini-3-flash-preview,llm_error,thresholds_rates,False,"It used the old 133% FPL limit for ages 6-18; NC now covers this group under Medicaid up to 211% plus the disregard. It also subtracted the head's ESI premiums from the spouse's wages, even though the head has no wages to reduce. True MAGI of $82,301 is 2.13× FPL and qualifies." -us,scenario_026,child2_medicaid_eligible,gemini-3.1-flash-lite-preview,llm_error,thresholds_rates,False,"It said income was above the Medicaid threshold without computing it. MAGI of $82,301 is 2.13× FPL, below NC's post-2023 Medicaid limit for ages 6-18 (211% FPL, 216% with the disregard)." -us,scenario_026,child2_medicaid_eligible,gemini-3.1-pro-preview,llm_error,thresholds_rates,False,"It got MAGI right at $82,301 but used a 133% Medicaid limit and sent the child to CHIP instead. NC no longer has a separate CHIP for ages 6-18: Health Choice was merged into Medicaid with a 211% (+5%) limit, so 2.13× FPL is Medicaid eligibility." -us,scenario_026,child2_medicaid_eligible,gemini-3.5-flash,llm_error,thresholds_rates,False,"It used a 133% FPL limit for older children instead of NC's post-2023 Medicaid limit of 211% plus the 5% disregard. It also understated MAGI at $61,093 by subtracting the head's ESI premiums from the spouse's wages. Correct MAGI is $82,301, or 2.13× FPL, and it qualifies." -us,scenario_026,child2_medicaid_eligible,gemini-3.5-flash-lite,llm_error,thresholds_rates,False,"It answered not eligible without applying an income test. Under OLDER_CHILD, MAGI of $82,301 is 2.13× FPL, which is within NC's Medicaid limit for ages 6-18 (211% plus the 5-point disregard)." -us,scenario_026,child2_medicaid_eligible,gemini-3.6-flash,llm_error,thresholds_rates,False,"It said income exceeds NC's Medicaid limit without computing it. MAGI of $82,301 is 2.13× FPL, below NC's older-child Medicaid limit of 211% FPL plus the 5% disregard." -us,scenario_026,child2_medicaid_eligible,gemini-3.7-flash,llm_error,thresholds_rates,False,"It said income exceeds the limits without computing it. Household MAGI of 2.13× FPL falls under NC's 211%+5% Medicaid limit for ages 6-18, which has applied since Health Choice moved into Medicaid." -us,scenario_026,child2_medicaid_eligible,gemini-3.8-flash,llm_error,thresholds_rates,False,"It said income exceeds NC's child Medicaid limits without any calculation. MAGI of $82,301 is 2.13× FPL, within the older-child Medicaid limit of 211% plus the 5-point disregard." -us,scenario_026,child2_medicaid_eligible,gemini-4-argon,llm_error,thresholds_rates,False,"It said MAGI is above NC's child Medicaid limit without computing it. MAGI is 2.13× FPL, below the 216% effective limit (211% plus the 5% disregard) for children ages 6-18." -us,scenario_026,child2_medicaid_eligible,glm-5.2,llm_error,thresholds_rates,False,"It computed the correct 213% FPL but split coverage into 133% Medicaid and a 210% separate CHIP, and compared without the 5-point disregard. NC merged Health Choice into Medicaid, so ages 6-18 qualify for Medicaid up to 216% effective, and 213% passes." -us,scenario_026,child2_medicaid_eligible,glm-5.3,llm_error,thresholds_rates,False,"It tested gross wages of $85,209 against 211% without subtracting the traditional 401(k) and IRA contributions, and without the 5-point disregard. MAGI of $82,301 is 2.13× FPL, which falls within the 216% effective older-child Medicaid limit." -us,scenario_026,child2_medicaid_eligible,gpt-5.4-mini,llm_error,thresholds_rates,False,"It said earnings were above the Medicaid threshold without computing it. MAGI of $82,301 is 2.13× FPL, under NC's Medicaid limit for school-age children (211% FPL plus the 5% disregard)." -us,scenario_026,child2_medicaid_eligible,gpt-5.4-nano,llm_error,thresholds_rates,False,"It ruled out Medicaid from the income level without doing any FPL comparison. At 2.13× FPL, child2 meets NC's OLDER_CHILD Medicaid income test of 211% plus the 5-point disregard." -us,scenario_026,child2_medicaid_eligible,gpt-5.5,llm_error,thresholds_rates,False,"It said about $85k of earnings is ""well above"" NC's child Medicaid limit, which understates that limit. NC covers ages 6-18 in Medicaid up to 211% FPL plus the 5% disregard, and the household's $82,301 MAGI is 2.13× FPL." -us,scenario_026,child2_medicaid_eligible,gpt-5.6-luna,llm_error,thresholds_rates,False,"It estimated an NC child Medicaid threshold that was too low. The actual limit for ages 6-18 is 211% FPL plus the 5% disregard, and MAGI of 2.13× FPL is within it." -us,scenario_026,child2_medicaid_eligible,gpt-5.6-sol,llm_error,thresholds_rates,False,"It said MAGI exceeds NC's limit for an 11-year-old without computing it. MAGI of $82,301 is 2.13× FPL, which falls under the 211%+5% OLDER_CHILD Medicaid limit." -us,scenario_026,child2_medicaid_eligible,gpt-5.6-terra,llm_error,thresholds_rates,False,"It said income is above NC's child Medicaid limit without computing it. MAGI is 2.13× FPL, within the 216% effective Medicaid limit that has applied to ages 6-18 since Health Choice merged into Medicaid." -us,scenario_026,child2_medicaid_eligible,gpt-6-luna,llm_error,thresholds_rates,False,"It said income exceeds the age-11 Medicaid limit without computing it. The OLDER_CHILD limit in NC is 211% FPL plus the 5% disregard, and household MAGI of 2.13× FPL meets it." -us,scenario_026,child2_medicaid_eligible,gpt-6-sol,llm_error,thresholds_rates,False,"It said income exceeds the child Medicaid limit without computing it. MAGI of $82,301 is 2.13× FPL, below NC's older-child Medicaid limit of 211% plus the 5-point disregard." -us,scenario_026,child2_medicaid_eligible,gpt-6.1-sol,llm_error,thresholds_rates,False,"It got MAGI right at $82,301 but concluded this exceeds NC's limit for five people. $82,301 is 2.13× the 2026 FPL, which is under the 211%+5% Medicaid limit for children 6-18." -us,scenario_026,child2_medicaid_eligible,grok-4.3,llm_error,health_coverage,False,"It treated ESI as disqualifying and said income exceeds NC's threshold. ESI does not bar Medicaid, and MAGI of 2.13× FPL is within NC's older-child Medicaid limit of 211% plus the 5% disregard." -us,scenario_026,child2_medicaid_eligible,grok-4.5,llm_error,thresholds_rates,False,"It used 133% FPL as NC's Medicaid limit for ages 6-18. Since Health Choice was merged into Medicaid in 2023 the limit has been 211% plus the 5% disregard, and MAGI of 2.13× FPL qualifies." -us,scenario_026,child2_medicaid_eligible,grok-4.6,llm_error,thresholds_rates,False,"It used the old 133% FPL limit for ages 6-18 instead of NC's 211% (+5% disregard) Medicaid limit. It also understated MAGI at $74,555, when the correct figure is $82,301, or 2.13× FPL, which qualifies." -us,scenario_026,child2_medicaid_eligible,grok-4.7,llm_error,thresholds_rates,False,"It said MAGI exceeds the 6-18 Medicaid limit without computing it. NC's limit for that group is 211% FPL plus the 5% disregard, and household MAGI of 2.13× FPL falls under it." -us,scenario_026,child2_medicaid_eligible,grok-build-0.1,llm_error,thresholds_rates,False,"It overstated the ratio at about 240% FPL (the correct figure is 2.13× from $82,301 MAGI) and used a 133% limit. NC's Medicaid limit for ages 6-18 is 211% plus the 5% disregard, so child2 is eligible." -us,scenario_026,child2_medicaid_eligible,inkling,llm_error,thresholds_rates,False,"It used 133% FPL as the Medicaid limit for ages 6-18 and treated ESI as disqualifying. NC moved those children into Medicaid up to 211% plus the disregard, ESI does not bar Medicaid, and 2.13× FPL qualifies." -us,scenario_026,child2_medicaid_eligible,kimi-k2.6,parse_contract_failure,missing_output,False,"It gave no value and no explanation for child2_medicaid_eligible, so nothing could be scored. The correct result is eligible: the OLDER_CHILD category at 2.13× FPL MAGI." -us,scenario_026,child2_medicaid_eligible,kimi-k3,llm_error,thresholds_rates,False,"It used a 133%/138% limit for ages 6-18, which no longer applies after NC merged Health Choice into Medicaid. It also overstated the ratio at 226%. MAGI of $82,301 is 2.13× FPL, under the 211%+5% Medicaid limit." -us,scenario_026,child2_medicaid_eligible,minimax-m3,llm_error,thresholds_rates,False,"It said income is ""well above"" NC's children's Medicaid limits without computing it. MAGI of 2.13× FPL is within the 211%+5% limit for ages 6-18." -us,scenario_026,child2_medicaid_eligible,muse-spark-1.3,llm_error,thresholds_rates,False,"It overstated the ratio at 221% (correct is 2.13× from $82,301 MAGI and the 2026 FPL) and compared against 211% without the 5-point disregard. It also treated ESI as relevant, though ESI does not bar Medicaid." -us,scenario_026,child2_medicaid_eligible,muse-wonder,llm_error,thresholds_rates,False,"It said MAGI is above NC's child Medicaid limit without computing it. MAGI of $82,301 is 2.13× FPL, within the OLDER_CHILD limit of 211% plus the 5% disregard." -us,scenario_026,child2_medicaid_eligible,ox-alpha,llm_error,thresholds_rates,False,"It used the old 133% limit for ages 6-18. NC Medicaid now covers this group up to 211% FPL plus the disregard. Its own 198% FPL estimate, and the true 2.13× ratio, are both under that limit." -us,scenario_026,child2_medicaid_eligible,qwen-3.7-max,llm_error,thresholds_rates,False,"It used 133% FPL for ages 6-18 together with an outdated FPL of about $33,700, and it compared gross wages instead of MAGI. NC's post-2023 Medicaid limit for this group is 211% plus the disregard, and MAGI of $82,301 is 2.13× FPL." -us,scenario_026,child2_medicaid_eligible,qwen3.8-max,llm_error,thresholds_rates,False,"It said income is too high without any FPL comparison. MAGI of 2.13× FPL meets NC's older-child Medicaid limit of 211% plus the 5-point disregard, so child2 is eligible." +us,scenario_026,child2_medicaid_eligible,claude-fable-5,llm_error,thresholds_rates,False,"It got MAGI right at about $82,301 but divided by a 2025-level FPL (~$37,600-$37,900), which gave 219% instead of the 2.13x ratio under the 2026 guideline. It also compared that ratio to 211% without the 5-point MAGI disregard, even though NC's older-child Medicaid limit is effectively 216%." +us,scenario_026,child2_medicaid_eligible,claude-fable-5.1,llm_error,thresholds_rates,False,"It computed the right ratio (~213% FPL) but used the old 133% FPL Medicaid limit for ages 6-18. Since NC Health Choice merged into Medicaid in 2023, children 6-18 get Medicaid up to 211% FPL (216% with the disregard), so 213% qualifies." +us,scenario_026,child2_medicaid_eligible,claude-haiku-4.5,llm_error,health_coverage,False,"It treated employer-sponsored coverage as disqualifying, but ESI does not bar a child from Medicaid. It also wrongly assumed two earners; only the spouse has wages. Actual MAGI is $82,301, or 2.13x FPL, which is under NC's 216% older-child Medicaid limit." +us,scenario_026,child2_medicaid_eligible,claude-haiku-5.5,llm_error,thresholds_rates,False,"It said income was 'well above' the child limit without doing the math. MAGI of $82,301 is 2.13x the 2026 FPL for five, which is under NC's 211%+5% (216%) Medicaid limit for ages 6-18. Its answer fits applying the old 133% limit." +us,scenario_026,child2_medicaid_eligible,claude-opus-4.7,llm_error,thresholds_rates,False,"It used the 2024 FPL of $36,580 for five, which pushed the ratio above 211%. It then settled on a 133% FPL limit for ages 6-18, but after the 2023 Health Choice merger NC Medicaid covers these children up to 216%, well above the actual 2.13x ratio." +us,scenario_026,child2_medicaid_eligible,claude-opus-4.8,llm_error,thresholds_rates,False,"It used ~$85,000 as MAGI without subtracting the $2,778 traditional 401(k) and $130 IRA contributions, and it used the outdated $36,580 FPL. It also treated the 211% tier as separate CHIP rather than Medicaid and left out the 5-point disregard. The correct figures are 2.13x FPL against a 216% Medicaid limit." +us,scenario_026,child2_medicaid_eligible,claude-opus-5,llm_error,thresholds_rates,False,"It put income at ~260% FPL, but MAGI of $82,301 is only 2.13x the 2026 FPL for a five-person household. That is within NC's 216% Medicaid limit for children aged 6-18." +us,scenario_026,child2_medicaid_eligible,claude-opus-5.5,llm_error,thresholds_rates,False,"It got about 219% FPL by dividing by the 2025 guideline. Against the 2026 FPL for five, MAGI is 2.13x, which is under NC's older-child Medicaid limit of 211% plus the 5-point disregard." +us,scenario_026,child2_medicaid_eligible,claude-sonnet-4.6,llm_error,health_coverage,False,"It made being uninsured a condition of Medicaid eligibility, but Medicaid has no such rule and having ESI does not disqualify a child. With MAGI at 2.13x FPL, under NC's 216% older-child limit, Child 2 qualifies." +us,scenario_026,child2_medicaid_eligible,claude-sonnet-5,llm_error,thresholds_rates,False,"It had the right ~216% limit but turned it into about $67,000, when 216% of the 2026 FPL for five is roughly $83,500. It also counted overtime on top of gross wages even though gross wages already include it. MAGI of $82,301 (2.13x FPL) is under the limit." +us,scenario_026,child2_medicaid_eligible,claude-sonnet-5.5,llm_error,thresholds_rates,False,"It used the old 133% FPL limit for ages 6-18. Since the 2023 Health Choice merger, NC Medicaid covers these children up to 211% FPL (216% with the disregard), and $82k is 2.13x FPL, so the child qualifies." +us,scenario_026,child2_medicaid_eligible,deepseek-v4-flash-0731,llm_error,thresholds_rates,False,"It compared income to a bare 210% FPL limit and left out the 5-point MAGI disregard. NC's effective older-child Medicaid limit is 216%, and the household's 2.13x FPL is under it." +us,scenario_026,child2_medicaid_eligible,deepseek-v4-pro,llm_error,thresholds_rates,False,"It got MAGI right at $82,301 but tested it against the old 133% FPL limit. After the 2023 Health Choice merger, NC Medicaid covers children 6-18 up to 211% FPL plus the 5-point disregard, and 2.13x FPL is within that." +us,scenario_026,child2_medicaid_eligible,deepseek-v4-pro-0813,llm_error,thresholds_rates,False,"It got MAGI right at $82,301, which is 2.13x the 2026 FPL for five, but said it exceeded the child limit without naming one. NC's Medicaid limit for ages 6-18 is 216% with the disregard, so this income qualifies. Its answer fits using the old 133% limit." +us,scenario_026,child2_medicaid_eligible,deepseek-v4.1-flash,llm_error,thresholds_rates,False,"It tested gross wages of $85,209 instead of MAGI, which is $82,301 after the traditional 401(k) and IRA deductions. It also used a 210% limit without the 5-point disregard. MAGI is 2.13x FPL against an effective 216% Medicaid limit." +us,scenario_026,child2_medicaid_eligible,gemini-3-flash-preview,llm_error,thresholds_rates,False,"It used the old 133% FPL limit for ages 6-18, with a stale FPL to match. NC Medicaid now covers these children up to 216% FPL with the disregard, and even its own understated $61,093 MAGI is far below that." +us,scenario_026,child2_medicaid_eligible,gemini-3.1-flash-lite-preview,llm_error,thresholds_rates,False,"It said income was over the limit without doing any math. MAGI of $82,301 is 2.13x the 2026 FPL for five, under NC's 216% Medicaid limit for ages 6-18, so its answer fits using the old 133% limit." +us,scenario_026,child2_medicaid_eligible,gemini-3.1-pro-preview,llm_error,thresholds_rates,False,"It treated 133% FPL as the Medicaid limit for older children and put the 133-211% range under separate CHIP. NC merged Health Choice into Medicaid in 2023, so a child at 2.13x FPL is Medicaid-eligible." +us,scenario_026,child2_medicaid_eligible,gemini-3.5-flash,llm_error,thresholds_rates,False,"It used the old 133% FPL limit for ages 6-18. NC Medicaid covers these children up to 211% FPL plus the 5-point disregard, which is well above both its $61,093 estimate and the actual 2.13x FPL MAGI." +us,scenario_026,child2_medicaid_eligible,gemini-3.5-flash-lite,llm_error,thresholds_rates,False,"It gave no income test at all. MAGI of $82,301 is 2.13x the 2026 FPL, under NC's 216% older-child Medicaid limit, and its No fits using the old 133% limit." +us,scenario_026,child2_medicaid_eligible,gemini-3.6-flash,llm_error,thresholds_rates,False,"It said income exceeds NC's limit without giving numbers. MAGI is 2.13x FPL, under the 211%+5% Medicaid limit for ages 6-18 that has applied since Health Choice merged into Medicaid." +us,scenario_026,child2_medicaid_eligible,gemini-3.7-flash,llm_error,thresholds_rates,False,"It said income exceeds the limit without doing any calculation. MAGI is $82,301, or 2.13x the 2026 FPL for five, which is within NC's 216% older-child Medicaid limit, so its answer fits using the old 133% limit." +us,scenario_026,child2_medicaid_eligible,gemini-3.8-flash,llm_error,thresholds_rates,False,It said income exceeds NC's child Medicaid limit without numbers. The 2.13x FPL MAGI ratio is under the 216% limit for ages 6-18 that applies after the Health Choice merger. +us,scenario_026,child2_medicaid_eligible,gemini-4-argon,llm_error,thresholds_rates,False,"It said MAGI is over the NC child limit without calculating it. MAGI of $82,301 is 2.13x FPL, under NC's older-child Medicaid limit of 211% plus the 5-point disregard." +us,scenario_026,child2_medicaid_eligible,glm-5.2,llm_error,thresholds_rates,False,"It treated NC Medicaid for ages 6-18 as capped at 133%, with Health Choice as a separate CHIP up to 210%, even though that program merged into Medicaid in 2023. It also used gross wages instead of MAGI and left out the 5-point disregard. The correct figures are 2.13x FPL against a 216% Medicaid limit." +us,scenario_026,child2_medicaid_eligible,glm-5.3,llm_error,thresholds_rates,False,"It tested gross wages of $85,209 without subtracting the traditional 401(k) and IRA contributions, and it used 211% without the 5-point disregard. MAGI of $82,301 is 2.13x FPL, under the effective 216% limit." +us,scenario_026,child2_medicaid_eligible,gpt-5.4-mini,llm_error,thresholds_rates,False,"It said earnings were above the threshold without doing the math. MAGI is 2.13x the 2026 FPL for five, under NC's 216% older-child Medicaid limit, so its answer fits using the old 133% limit." +us,scenario_026,child2_medicaid_eligible,gpt-5.4-nano,llm_error,thresholds_rates,False,"It denied eligibility based only on the income level, with no threshold. MAGI of $82,301 (2.13x FPL) is within NC's Medicaid limit of 211% plus the 5-point disregard for children 6-18." +us,scenario_026,child2_medicaid_eligible,gpt-5.5,llm_error,thresholds_rates,False,"It said income was 'well above' the NC child limit, but MAGI after the 401(k) and IRA deductions is $82,301, or 2.13x FPL. That is under the 216% Medicaid limit for ages 6-18, so its answer fits using the old 133% limit." +us,scenario_026,child2_medicaid_eligible,gpt-5.6-luna,llm_error,thresholds_rates,False,"It estimated the child limit too low. NC Medicaid covers children 6-18 up to 211% FPL plus the 5-point disregard, and the household's MAGI is 2.13x FPL, so the child qualifies." +us,scenario_026,child2_medicaid_eligible,gpt-5.6-sol,llm_error,thresholds_rates,False,"It said MAGI exceeds the limit for an 11-year-old without numbers. MAGI of $82,301 is 2.13x the 2026 FPL, under NC's 216% older-child Medicaid limit." +us,scenario_026,child2_medicaid_eligible,gpt-5.6-terra,llm_error,thresholds_rates,False,"It said income was over the limit without calculating it. The 2.13x FPL MAGI ratio is under NC's Medicaid limit for ages 6-18 (211% plus the 5-point disregard), so its answer fits using the old 133% limit." +us,scenario_026,child2_medicaid_eligible,gpt-6-luna,llm_error,thresholds_rates,False,"It applied too low an age-specific limit. Since the 2023 Health Choice merger, NC Medicaid covers 11-year-olds up to 216% FPL with the disregard, and MAGI here is 2.13x FPL." +us,scenario_026,child2_medicaid_eligible,gpt-6-sol,llm_error,thresholds_rates,False,"It said income exceeds the limit without doing any math. MAGI of $82,301 is 2.13x FPL, within NC's 216% older-child Medicaid limit." +us,scenario_026,child2_medicaid_eligible,gpt-6.1-sol,llm_error,thresholds_rates,False,"It got MAGI right at $82,301 but put NC's limit for five below it. That MAGI is 2.13x the 2026 FPL, and NC's limit for ages 6-18 is 211% plus the 5-point disregard (about $83,500), so Child 2 qualifies." +us,scenario_026,child2_medicaid_eligible,gpt-6.1-terra,llm_error,thresholds_rates,False,"It denied income-based children's Medicaid without a threshold. MAGI is 2.13x FPL, which is under NC's 216% Medicaid limit for children 6-18, so its answer fits using the old 133% limit." +us,scenario_026,child2_medicaid_eligible,grok-4.3,llm_error,thresholds_rates,False,"It gave the income limit and ESI as reasons, but ESI does not bar Medicaid. MAGI at 2.13x FPL is under NC's 216% older-child limit." +us,scenario_026,child2_medicaid_eligible,grok-4.5,llm_error,thresholds_rates,False,"It used the old 133% FPL limit for children 6-18. NC Medicaid now covers them up to 211% FPL plus the 5-point disregard, and MAGI here is 2.13x FPL." +us,scenario_026,child2_medicaid_eligible,grok-4.6,llm_error,thresholds_rates,False,"It understated MAGI at $74,555 and then used the old 133% FPL limit. The correct limit for ages 6-18 is 216% with the disregard, and MAGI is $82,301, or 2.13x FPL." +us,scenario_026,child2_medicaid_eligible,grok-4.7,llm_error,thresholds_rates,False,"It said MAGI exceeds the 6-18 limit without numbers. MAGI of 2.13x FPL is under NC's 216% Medicaid limit for that age group, so its answer fits using the old 133% limit." +us,scenario_026,child2_medicaid_eligible,grok-build-0.1,llm_error,thresholds_rates,False,"It overstated income at ~240% FPL, against an actual 2.13x, and used the old 133% limit. NC Medicaid for children 6-18 runs to 216% with the disregard, so the child qualifies." +us,scenario_026,child2_medicaid_eligible,inkling,llm_error,thresholds_rates,False,"It used the old 133% FPL limit for ages 6-18 and treated ESI as disqualifying. NC Medicaid covers these children up to 216% FPL whether or not they have ESI, and MAGI here is 2.13x FPL." +us,scenario_026,child2_medicaid_eligible,kimi-k2.6,parse_contract_failure,missing_output,False,"It returned no value and no explanation for child2_medicaid_eligible, so there is no answer to grade." +us,scenario_026,child2_medicaid_eligible,kimi-k3,llm_error,thresholds_rates,False,"It used 133%/138% FPL as the limit for ages 6-18 and overstated income at ~226% FPL. MAGI is 2.13x the 2026 FPL, and since the Health Choice merger NC Medicaid covers these children up to 216%." +us,scenario_026,child2_medicaid_eligible,minimax-m3,llm_error,thresholds_rates,False,"It said income was 'well above' the limit without numbers. MAGI of $82,301 is 2.13x FPL, within NC's 216% older-child Medicaid limit, so its answer fits using the old 133% limit." +us,scenario_026,child2_medicaid_eligible,muse-spark-1.3,llm_error,thresholds_rates,False,"It overstated income at ~221% FPL with an outdated guideline, compared it to 211% without the 5-point disregard, and treated ESI as a bar. MAGI is 2.13x the 2026 FPL, under the effective 216% limit, and ESI does not disqualify." +us,scenario_026,child2_medicaid_eligible,muse-wonder,llm_error,thresholds_rates,False,It said MAGI exceeds the limit without calculating it. MAGI of 2.13x FPL is under NC's Medicaid limit for ages 6-18 (211% plus the 5-point disregard). +us,scenario_026,child2_medicaid_eligible,ox-alpha,llm_error,thresholds_rates,False,"It put the 6-18 group at a 133% limit, the rule before the merger. Even its own ~198% FPL estimate is under NC's current 216% Medicaid limit, and the actual ratio is 2.13x FPL." +us,scenario_026,child2_medicaid_eligible,qwen-3.7-max,llm_error,thresholds_rates,False,"It used the old 133% limit for ages 6-18 with a too-low FPL of $33,700 for five, and it counted gross wages instead of MAGI. MAGI of $82,301 is 2.13x the 2026 FPL, under NC's 216% Medicaid limit." +us,scenario_026,child2_medicaid_eligible,qwen3.8-max,llm_error,thresholds_rates,False,"It called income too high without stating a threshold. MAGI is 2.13x FPL, within NC's older-child Medicaid limit of 211% plus the 5-point disregard, so its answer fits using the old 133% limit." us,scenario_026,child3_chip_eligible,gemini-3-flash-preview,llm_error,thresholds_rates,False,"It used a 133%-211% FPL CHIP band for NC children aged 6-18, which assumes Medicaid for older children stops at 133% FPL. At its own 174% FPL figure, Child 3 falls under North Carolina's OLDER_CHILD Medicaid category. Medicaid eligibility excludes CHIP, so the answer is 0." us,scenario_026,child3_chip_eligible,gemini-3.1-pro-preview,llm_error,categorical_eligibility,False,"It checked only whether $82,301 MAGI was under a 216% FPL 'CHIP limit' and never tested Medicaid first. Child 3 is Medicaid-eligible under the NC OLDER_CHILD category, and that Medicaid eligibility bars CHIP no matter where income falls against the CHIP ceiling." us,scenario_026,child3_chip_eligible,gemini-3.5-flash,llm_error,categorical_eligibility,False,"It concluded CHIP eligibility because $61,093 is under 211% FPL, treating that ceiling as a CHIP limit rather than checking Medicaid. At that income Child 3 qualifies for NC Medicaid under the OLDER_CHILD category, and Medicaid-eligible children are excluded from CHIP." @@ -2266,55 +2293,56 @@ us,scenario_026,child3_chip_eligible,gpt-5.5,llm_error,categorical_eligibility,F us,scenario_026,child3_chip_eligible,grok-4.6,llm_error,thresholds_rates,False,"It treated 133% FPL as the top of Medicaid for a 9-year-old and put its $74,555 MAGI in a 133%-211% CHIP band. North Carolina's OLDER_CHILD Medicaid category covers Child 3 at this income, and Medicaid eligibility excludes CHIP." us,scenario_026,child3_chip_eligible,grok-4.7,llm_error,thresholds_rates,False,"It asserted that household MAGI was 'above Medicaid' and at or below 211% FPL, which puts the child in a separate CHIP tier. In fact Child 3 meets North Carolina's OLDER_CHILD Medicaid category, so the child is Medicaid-eligible and therefore not CHIP-eligible." us,scenario_026,child3_chip_eligible,ox-alpha,llm_error,categorical_eligibility,False,"It stated outright that Child 3 is 'not Medicaid-eligible', and it measured income against a 6-person FPL even though the household has 5 people. Child 3 is Medicaid-eligible under North Carolina's OLDER_CHILD category, which bars CHIP, so 216% NC Health Choice limit is irrelevant." -us,scenario_026,child3_medicaid_eligible,claude-fable-5,llm_error,thresholds_rates,False,"It used a 138% FPL Medicaid limit for ages 6-18 and moved the 138-211% band to CHIP. NC Health Choice was merged into Medicaid, so the older-child Medicaid limit is 211% FPL plus the 5% disregard. Its own estimate of ~197% FPL is under that limit, so the child is eligible." -us,scenario_026,child3_medicaid_eligible,claude-fable-5.1,llm_error,thresholds_rates,False,"It got the income ratio right (~213% FPL) but tested it against a 133% FPL limit. NC's Medicaid limit for children 6-18 is 211% FPL plus the 5% disregard (216%), so 2.13x FPL qualifies." -us,scenario_026,child3_medicaid_eligible,claude-haiku-4.5,llm_error,thresholds_rates,False,"Its arithmetic is wrong: it says 207% FPL for a family of five is about $56,232, but that is roughly 145% FPL. A $82,431 MAGI is about 2.13x the FPL. That is under NC's older-child Medicaid limit of 211% plus the 5% disregard, so the child is eligible." -us,scenario_026,child3_medicaid_eligible,claude-haiku-5.5,llm_error,thresholds_rates,False,"It said income is 'well above' the child Medicaid limit, which implies the federal-minimum 133% FPL limit for ages 6-18. NC's Medicaid limit for this age group is 211% FPL plus the 5% disregard, and household MAGI of 2.13x FPL falls within it." -us,scenario_026,child3_medicaid_eligible,claude-opus-4.7,llm_error,thresholds_rates,False,"It cited a 211% FPL limit but converted it to about $66,000, far below 211% of the five-person FPL (about $80,000+). It also tested gross wages instead of MAGI net of 401k/IRA contributions and left out the 5% disregard. MAGI at 2.13x FPL is under the 216% effective limit." -us,scenario_026,child3_medicaid_eligible,claude-opus-4.8,llm_error,thresholds_rates,False,"It used 133% FPL for Medicaid and treated 211% as a separate CHIP limit, but NC Health Choice now sits inside Medicaid. It compared gross wages of $85,209 to 211%, ignoring the $2,908 of traditional 401k/IRA contributions that reduce MAGI and the 5% disregard. Correct MAGI of 2.13x FPL qualifies." -us,scenario_026,child3_medicaid_eligible,claude-opus-5,llm_error,taxable_income_or_deductions,False,"It put household income at about 260% FPL, but MAGI (spouse wages less traditional retirement contributions) against the five-person FPL is 2.13x. That is under NC's older-child Medicaid limit of 211% FPL plus the 5% disregard." -us,scenario_026,child3_medicaid_eligible,claude-opus-5.5,llm_error,taxable_income_or_deductions,False,"It overstated the income ratio at about 219% FPL. With the 2026 five-person poverty guideline and MAGI net of traditional 401k/IRA contributions, the ratio is 2.13x. That is under NC's 211% FPL limit plus the 5% disregard for children 6-18." -us,scenario_026,child3_medicaid_eligible,claude-sonnet-4.6,llm_error,categorical_eligibility,False,"It wrongly treated employer-sponsored insurance as a bar to Medicaid; ESI only matters for CHIP, not Medicaid. It also tested gross wages against 210% of an understated FPL ($36,580) and left out the 5% disregard. MAGI at 2.13x FPL qualifies under NC's older-child Medicaid limit." -us,scenario_026,child3_medicaid_eligible,claude-sonnet-5,llm_error,thresholds_rates,False,"It used a 138% FPL limit for ages 6-18, but NC Medicaid covers this group up to 211% FPL plus the 5% disregard. It also added overtime on top of gross wages, which already include it, putting income above $92,000. MAGI is actually 2.13x FPL." -us,scenario_026,child3_medicaid_eligible,claude-sonnet-5.5,llm_error,thresholds_rates,False,"It compared about $82k of MAGI to a 133% FPL limit. NC's Medicaid limit for children 6-18 is 211% FPL plus the 5% disregard (216%), and $82k is 2.13x FPL for five people, so the child is eligible." -us,scenario_026,child3_medicaid_eligible,deepseek-v4-flash-0731,llm_error,thresholds_rates,False,"It used a 210% FPL limit and left out the 5-point MAGI disregard, which raises NC's older-child Medicaid limit to 216% FPL. Household MAGI of 2.13x FPL is under that limit." -us,scenario_026,child3_medicaid_eligible,deepseek-v4-pro,llm_error,thresholds_rates,False,"It tested MAGI of $82,301 against 133% FPL ($51,205). NC's Medicaid limit for children 6-18 is 211% FPL plus the 5% disregard, and $82,301 is 2.13x FPL, so the child is eligible." -us,scenario_026,child3_medicaid_eligible,deepseek-v4-pro-0813,llm_error,thresholds_rates,False,"Its MAGI of $82,301 is correct, but it judged this above the child limit. That MAGI is 2.13x FPL, under NC's older-child Medicaid limit of 211% FPL plus the 5% disregard." -us,scenario_026,child3_medicaid_eligible,deepseek-v4.1-flash,llm_error,thresholds_rates,False,"It compared gross wages of $85,209 to a 210% FPL limit, without subtracting traditional 401k/IRA contributions from MAGI or applying the 5% disregard. MAGI is 2.13x FPL, under the 216% effective older-child Medicaid limit." -us,scenario_026,child3_medicaid_eligible,gemini-3-flash-preview,llm_error,thresholds_rates,False,"It used a 133% FPL limit for ages 6-18, but NC's Medicaid limit for this group is 211% FPL plus the 5% disregard. Its own (understated) MAGI of $61,093 is well within that limit, and the correct MAGI of 2.13x FPL also qualifies." -us,scenario_026,child3_medicaid_eligible,gemini-3.1-flash-lite-preview,llm_error,thresholds_rates,False,"It said income is above the child Medicaid threshold without naming a limit, which implies the 133% federal floor. NC Medicaid covers children 6-18 up to 211% FPL plus the 5% disregard, and household MAGI is 2.13x FPL." -us,scenario_026,child3_medicaid_eligible,gemini-3.1-pro-preview,llm_error,thresholds_rates,False,"It applied a 133% FPL limit and sent the child to CHIP. NC Health Choice was absorbed into Medicaid, so children 6-18 are Medicaid-eligible up to 211% FPL plus the 5% disregard, and $82,301 MAGI (2.13x FPL) qualifies." -us,scenario_026,child3_medicaid_eligible,gemini-3.5-flash,llm_error,thresholds_rates,False,"It tested an understated MAGI of $61,093 against a 133% FPL limit. NC's Medicaid limit for children 6-18 is 211% FPL plus the 5% disregard, and the actual MAGI of 2.13x FPL falls within it." -us,scenario_026,child3_medicaid_eligible,gemini-3.5-flash-lite,llm_error,thresholds_rates,False,"It gave no income test. Correctly, MAGI is 2.13x FPL, under NC's older-child Medicaid limit of 211% FPL plus the 5% disregard, so the child is eligible. Answering 'no' implies it used the 133% federal floor." -us,scenario_026,child3_medicaid_eligible,gemini-3.6-flash,llm_error,thresholds_rates,False,"It said income exceeds the NC limit without numbers, which implies the 133% federal floor for ages 6-18. NC Medicaid covers this group up to 211% FPL plus the 5% disregard, and MAGI of 2.13x FPL qualifies." -us,scenario_026,child3_medicaid_eligible,gemini-3.7-flash,llm_error,thresholds_rates,False,"It said income exceeds the limit without stating a threshold. NC's older-child Medicaid limit is 211% FPL plus the 5% disregard (216%), and household MAGI of 2.13x FPL is under it." -us,scenario_026,child3_medicaid_eligible,gemini-3.8-flash,llm_error,thresholds_rates,False,"It said income exceeds NC's child Medicaid limit, which implies the 133% federal floor. Since the Health Choice merger, NC Medicaid covers children 6-18 up to 211% FPL plus the 5% disregard, and MAGI is 2.13x FPL." -us,scenario_026,child3_medicaid_eligible,gemini-4-argon,llm_error,thresholds_rates,False,"It said MAGI is above the NC child limit, but MAGI is 2.13x FPL and NC's older-child Medicaid limit is 211% FPL plus the 5% disregard (216%). The child is eligible." -us,scenario_026,child3_medicaid_eligible,glm-5.2,llm_error,thresholds_rates,False,"It computed the ratio correctly (~213% FPL) but used 133% for Medicaid and 210% for a separate CHIP. NC Health Choice is now part of Medicaid, and the 5% disregard raises the older-child limit to 216%, so 2.13x qualifies. Employer coverage does not bar Medicaid." -us,scenario_026,child3_medicaid_eligible,glm-5.3,llm_error,thresholds_rates,False,"It cited the correct 211% base limit but tested gross wages of $85,209 instead of MAGI net of traditional 401k/IRA contributions, and left out the 5% disregard. MAGI of 2.13x FPL is under the 216% effective limit." -us,scenario_026,child3_medicaid_eligible,gpt-5.4-mini,llm_error,thresholds_rates,False,"It said earnings exceed the school-age Medicaid threshold, which implies the 133% federal floor. NC Medicaid covers children 6-18 up to 211% FPL plus the 5% disregard, and household MAGI is 2.13x FPL." -us,scenario_026,child3_medicaid_eligible,gpt-5.4-nano,llm_error,thresholds_rates,False,"It ran no actual income test and concluded the child is ineligible. MAGI is 2.13x FPL, under NC's older-child Medicaid limit of 211% FPL plus the 5% disregard, so the child is eligible." -us,scenario_026,child3_medicaid_eligible,gpt-5.5,llm_error,thresholds_rates,False,"It said earnings of about $85,209 are 'well above' the NC child limit, which implies a limit near the 133% floor. NC Medicaid covers children 6-18 up to 211% FPL plus the 5% disregard, and MAGI after pretax contributions is 2.13x FPL." -us,scenario_026,child3_medicaid_eligible,gpt-5.6-luna,llm_error,thresholds_rates,False,"Its estimated NC child threshold was too low. NC Medicaid covers children 6-18 up to 211% FPL plus the 5% disregard (216%), and household MAGI of 2.13x FPL falls within it." -us,scenario_026,child3_medicaid_eligible,gpt-5.6-sol,llm_error,thresholds_rates,False,"It judged MAGI above NC's limit for a 9-year-old. The OLDER_CHILD Medicaid limit is 211% FPL plus the 5% disregard, and MAGI is 2.13x FPL, so the child is eligible." -us,scenario_026,child3_medicaid_eligible,gpt-5.6-terra,llm_error,thresholds_rates,False,"It said income exceeds the NC child Medicaid limit, but NC's limit for ages 6-18 is 211% FPL plus the 5% disregard, and household MAGI is 2.13x FPL." -us,scenario_026,child3_medicaid_eligible,gpt-6-luna,llm_error,thresholds_rates,False,"It applied an age-specific limit below NC's actual one. Children 6-18 are Medicaid-eligible up to 211% FPL plus the 5% disregard, and MAGI of 2.13x FPL qualifies." -us,scenario_026,child3_medicaid_eligible,gpt-6-sol,llm_error,thresholds_rates,False,"It said income exceeds the child Medicaid limit, but NC's older-child limit is 211% FPL plus the 5% disregard (216%), and household MAGI is 2.13x FPL." -us,scenario_026,child3_medicaid_eligible,gpt-6.1-sol,llm_error,thresholds_rates,False,"Its MAGI of $82,301 is correct, but it judged this above the five-person child limit. That MAGI is 2.13x FPL, under NC's 211% FPL limit plus the 5% disregard for children 6-18." -us,scenario_026,child3_medicaid_eligible,grok-4.3,llm_error,categorical_eligibility,False,"It cited employer coverage as a reason for ineligibility, but ESI does not bar Medicaid. It also placed income above the NC limit, when MAGI of 2.13x FPL is under the older-child limit of 211% FPL plus the 5% disregard." -us,scenario_026,child3_medicaid_eligible,grok-4.5,llm_error,thresholds_rates,False,"It used a 133% FPL limit for children 6-18, but NC Medicaid covers this group up to 211% FPL plus the 5% disregard, and household MAGI is 2.13x FPL." -us,scenario_026,child3_medicaid_eligible,grok-4.6,llm_error,thresholds_rates,False,"It tested an understated MAGI of $74,555 against 133% FPL. NC's Medicaid limit for children 6-18 is 211% FPL plus the 5% disregard, so even the correct MAGI of 2.13x FPL qualifies." -us,scenario_026,child3_medicaid_eligible,grok-4.7,llm_error,thresholds_rates,False,"It said MAGI exceeds NC's limit for ages 6-18, which implies the 133% federal floor. NC Medicaid covers this group up to 211% FPL plus the 5% disregard, and MAGI is 2.13x FPL." -us,scenario_026,child3_medicaid_eligible,grok-build-0.1,llm_error,thresholds_rates,False,It overstated income at about 240% FPL (correct MAGI is 2.13x FPL) and used a 133% limit. NC's older-child Medicaid limit is 211% FPL plus the 5% disregard. -us,scenario_026,child3_medicaid_eligible,inkling,llm_error,thresholds_rates,False,"It used a 133% FPL limit for ages 6-18 and counted employer coverage against eligibility. NC Medicaid covers this group up to 211% FPL plus the 5% disregard regardless of ESI, and MAGI is 2.13x FPL." -us,scenario_026,child3_medicaid_eligible,kimi-k2.6,parse_contract_failure,missing_output,False,"It returned no value for child3_medicaid_eligible, so the answer could not be scored. The correct value is eligible, since MAGI of 2.13x FPL is under NC's older-child Medicaid limit." -us,scenario_026,child3_medicaid_eligible,kimi-k3,llm_error,thresholds_rates,False,"It used a 133%/138% FPL limit and overstated MAGI at about 226% FPL. NC's Medicaid limit for children 6-18 is 211% FPL plus the 5% disregard, and correct MAGI is 2.13x FPL." -us,scenario_026,child3_medicaid_eligible,minimax-m3,llm_error,thresholds_rates,False,"It said income is 'well above' NC's child Medicaid limit, which implies the 133% floor. NC Medicaid covers children 6-18 up to 211% FPL plus the 5% disregard, and MAGI is 2.13x FPL." -us,scenario_026,child3_medicaid_eligible,muse-spark-1.3,llm_error,thresholds_rates,False,"It overstated MAGI at about 221% FPL (correct is 2.13x) and tested it against 211% without the 5% disregard. It also counted ESI, which does not bar Medicaid. 2.13x FPL is under the 216% effective limit." -us,scenario_026,child3_medicaid_eligible,muse-wonder,llm_error,thresholds_rates,False,"It said MAGI is above NC's child limit, but MAGI is 2.13x FPL and NC's older-child Medicaid limit is 211% FPL plus the 5% disregard." -us,scenario_026,child3_medicaid_eligible,ox-alpha,llm_error,thresholds_rates,False,"It put NC's 6-18 Medicaid group at 133% FPL, but since the Health Choice merger it extends to 211% FPL plus the 5% disregard. Its own ~198% FPL estimate falls inside that limit." -us,scenario_026,child3_medicaid_eligible,qwen-3.7-max,llm_error,thresholds_rates,False,"It used 133% FPL with an understated five-person FPL ($33,700) and tested gross wages. NC Medicaid covers children 6-18 up to 211% FPL plus the 5% disregard, and MAGI net of traditional retirement contributions is 2.13x FPL." -us,scenario_026,child3_medicaid_eligible,qwen3.8-max,llm_error,thresholds_rates,False,"It said income is too high without applying NC's actual limit. Children 6-18 are Medicaid-eligible up to 211% FPL plus the 5% disregard, and household MAGI is 2.13x FPL." +us,scenario_026,child3_medicaid_eligible,claude-fable-5,llm_error,thresholds_rates,False,"The model applied a 138% FPL Medicaid limit for 6-18-year-olds and sent incomes up to 211% FPL to a separate CHIP. NC merged NC Health Choice into Medicaid, so older children are Medicaid-eligible up to 211% FPL plus the 5% disregard. The model's own MAGI of about $82,301 is 2.13x FPL, which qualifies." +us,scenario_026,child3_medicaid_eligible,claude-fable-5.1,llm_error,thresholds_rates,False,"The model computed income correctly at about 213% FPL but compared it with an outdated 133% FPL children's Medicaid limit. NC's current Medicaid limit for ages 6-18 is 211% FPL plus the 5% MAGI disregard (216%), which 213% clears." +us,scenario_026,child3_medicaid_eligible,claude-haiku-4.5,llm_error,thresholds_rates,False,"The model stated a 207% FPL limit but converted it to about $56,232 for a family of five, when 207-216% FPL is roughly $80,000-$83,000. It also never subtracted the $130 traditional IRA contribution. Correct MAGI of $82,301 is 2.13x FPL, which is within NC's 211% + 5% disregard limit for older children." +us,scenario_026,child3_medicaid_eligible,claude-haiku-5.5,llm_error,thresholds_rates,False,"The model said income was well above the children's Medicaid limit without naming a threshold. NC covers children 6-18 under Medicaid up to 211% FPL plus the 5% disregard, and household MAGI of $82,301 (2.13x FPL) falls under that limit." +us,scenario_026,child3_medicaid_eligible,claude-opus-4.7,llm_error,thresholds_rates,False,"The model named the right ~211% FPL limit but miscomputed it as about $66,000 for five people; the correct figure is about $81,600, or about $83,550 with the 5% disregard. It also tested gross wages instead of MAGI net of $2,908 in pre-tax 401(k)/IRA contributions. MAGI of $82,301 (2.13x FPL) qualifies." +us,scenario_026,child3_medicaid_eligible,claude-opus-4.8,llm_error,thresholds_rates,False,"The model used the obsolete 133% FPL children's Medicaid limit and treated NC Health Choice as a separate CHIP. It then compared gross wages of $85,209 against 211% FPL, ignoring the traditional 401(k)/IRA deductions and the 5% disregard. MAGI of $82,301 (2.13x FPL) is under NC's integrated 216% effective Medicaid limit." +us,scenario_026,child3_medicaid_eligible,claude-opus-5,llm_error,taxable_income_or_deductions,False,"The model put income at about 260% FPL, far above the correct 2.13x. That overstatement is consistent with adding the FLSA overtime premium on top of wages that already include it, and with using an outdated FPL. Correct MAGI of $82,301 falls within NC's 211% + 5% disregard limit for older children." +us,scenario_026,child3_medicaid_eligible,claude-opus-5.5,llm_error,thresholds_rates,False,The model measured income at about 219% FPL using the lower 2025 poverty guideline instead of the 2026 one (2.13x). It then compared that figure with a limit below NC's 211% FPL plus 5% MAGI disregard (216%) for Medicaid children ages 6-18. +us,scenario_026,child3_medicaid_eligible,claude-sonnet-4.6,llm_error,categorical_eligibility,False,"The model treated employer-sponsored coverage as disqualifying the child from Medicaid, but ESI does not bar Medicaid eligibility. It also tested gross wages of $85,209 against 210% of an outdated FPL. MAGI net of 401(k)/IRA deductions is 2.13x FPL, within NC's 211% + 5% disregard children's Medicaid limit." +us,scenario_026,child3_medicaid_eligible,claude-sonnet-5,llm_error,thresholds_rates,False,"The model added the overtime premium on top of gross wages that already include it, inflating income to over $92,000. It then applied a 138% FPL limit to 6-18-year-olds instead of NC's post-2023 integrated limit of 211% FPL plus 5% disregard. Correct MAGI of $82,301 (2.13x FPL) qualifies." +us,scenario_026,child3_medicaid_eligible,claude-sonnet-5.5,llm_error,thresholds_rates,False,"The model's income figure of about $82k was correct, but it compared it with a 133% FPL limit. NC Medicaid covers children 6-18 up to 211% FPL plus the 5% disregard (216%), and $82,301 is 2.13x FPL." +us,scenario_026,child3_medicaid_eligible,deepseek-v4-flash-0731,llm_error,thresholds_rates,False,"The model compared income with a 210% FPL limit and left out the 5-point MAGI disregard. NC's effective limit for children 6-18 is 216% FPL, so household MAGI at 2.13x FPL is eligible." +us,scenario_026,child3_medicaid_eligible,deepseek-v4-pro,llm_error,thresholds_rates,False,"The model computed MAGI correctly at $82,301 but tested it against 133% FPL. NC moved its CHIP children into Medicaid, so the older-child Medicaid limit is 211% FPL plus 5% disregard, which 2.13x FPL meets." +us,scenario_026,child3_medicaid_eligible,deepseek-v4-pro-0813,llm_error,thresholds_rates,False,"The model computed MAGI correctly at $82,301 but applied a children's Medicaid limit below 213% FPL. NC's integrated Medicaid limit for ages 6-18 is 211% FPL plus 5% disregard (216%), so the child qualifies." +us,scenario_026,child3_medicaid_eligible,deepseek-v4.1-flash,llm_error,taxable_income_or_deductions,False,"The model tested gross wages of $85,209 instead of MAGI, which subtracts $2,778 in traditional 401(k) and $130 in traditional IRA contributions to give $82,301. It also used a 210% limit without the 5% disregard; MAGI of 2.13x FPL is within NC's 216% effective limit." +us,scenario_026,child3_medicaid_eligible,gemini-3-flash-preview,llm_error,thresholds_rates,False,"The model applied a 133% FPL limit for children 6-18, which NC replaced when it merged NC Health Choice into Medicaid. Under the 211% FPL + 5% disregard limit the child qualifies; even the model's own understated MAGI of $61,093 is well under it." +us,scenario_026,child3_medicaid_eligible,gemini-3.1-flash-lite-preview,llm_error,thresholds_rates,False,"The model said income exceeded the threshold without naming one. NC Medicaid covers children 6-18 up to 211% FPL plus 5% disregard, and household MAGI is 2.13x FPL, below that limit." +us,scenario_026,child3_medicaid_eligible,gemini-3.1-pro-preview,llm_error,thresholds_rates,False,"The model's MAGI of $82,301 was correct, but it applied a 133% FPL limit and sent the child to CHIP. NC folded CHIP children into Medicaid with a 211% FPL + 5% disregard limit, and 2.13x FPL qualifies under OLDER_CHILD Medicaid." +us,scenario_026,child3_medicaid_eligible,gemini-3.5-flash,llm_error,thresholds_rates,False,"The model used an outdated 133% FPL threshold for children's Medicaid. NC's limit for ages 6-18 is 211% FPL plus 5% disregard, so household MAGI at 2.13x FPL qualifies; the model's own understated $61,093 figure would also qualify." +us,scenario_026,child3_medicaid_eligible,gemini-3.5-flash-lite,llm_error,thresholds_rates,False,"The model gave no income test. NC's Medicaid limit for children 6-18 is 211% FPL plus 5% disregard, and household MAGI of $82,301 (2.13x FPL) is within it, so the child is eligible." +us,scenario_026,child3_medicaid_eligible,gemini-3.6-flash,llm_error,thresholds_rates,False,"The model said income exceeded NC's limit without stating one. NC's children's Medicaid limit for ages 6-18 is 211% FPL plus 5% disregard (216%), which covers the household's 2.13x FPL MAGI." +us,scenario_026,child3_medicaid_eligible,gemini-3.7-flash,llm_error,thresholds_rates,False,"The model claimed income exceeded the limit, but NC Medicaid covers children 6-18 up to 211% FPL plus 5% disregard. Household MAGI after 401(k)/IRA deductions is 2.13x FPL, which is under that limit." +us,scenario_026,child3_medicaid_eligible,gemini-3.8-flash,llm_error,thresholds_rates,False,The model applied a children's Medicaid limit below the household's 2.13x FPL MAGI. NC's integrated Medicaid limit for ages 6-18 is 211% FPL plus 5% disregard. +us,scenario_026,child3_medicaid_eligible,gemini-4-argon,llm_error,thresholds_rates,False,"The model assumed MAGI was above NC's limit for children. The older-child Medicaid limit is 211% FPL plus 5% disregard (216%), and household MAGI is 2.13x FPL." +us,scenario_026,child3_medicaid_eligible,glm-5.2,llm_error,thresholds_rates,False,"The model computed about 213% FPL correctly but used a 133% Medicaid limit and a separate 210% CHIP limit. NC merged CHIP children into Medicaid at 211% FPL plus 5% disregard (216%), so 213% qualifies. ESI does not bar Medicaid eligibility." +us,scenario_026,child3_medicaid_eligible,glm-5.3,llm_error,taxable_income_or_deductions,False,"The model compared gross wages of $85,209 with the 211% limit, skipping the $2,908 in traditional 401(k)/IRA deductions and the 5% MAGI disregard. MAGI of $82,301 is 2.13x FPL, within the 216% effective limit." +us,scenario_026,child3_medicaid_eligible,gpt-5.4-mini,llm_error,thresholds_rates,False,"The model used a 'benchmark Medicaid threshold' below the household's income, but NC covers school-age children under Medicaid up to 211% FPL plus 5% disregard. Household MAGI is 2.13x FPL, which qualifies." +us,scenario_026,child3_medicaid_eligible,gpt-5.4-nano,llm_error,thresholds_rates,False,"The model concluded the child was ineligible without any threshold test. NC's OLDER_CHILD Medicaid limit is 211% FPL plus 5% disregard, and household MAGI of 2.13x FPL is within it." +us,scenario_026,child3_medicaid_eligible,gpt-5.5,llm_error,thresholds_rates,False,"The model tested pre-deduction earnings of about $85,209 against a children's Medicaid limit below NC's actual 211% FPL plus 5% disregard. MAGI after traditional 401(k)/IRA contributions is $82,301 (2.13x FPL), which qualifies." +us,scenario_026,child3_medicaid_eligible,gpt-5.6-luna,llm_error,thresholds_rates,False,"The model's estimated NC threshold for children was too low. Medicaid covers children 6-18 up to 211% FPL plus 5% disregard, which includes household MAGI at 2.13x FPL." +us,scenario_026,child3_medicaid_eligible,gpt-5.6-sol,llm_error,thresholds_rates,False,"The model applied a limit for a 9-year-old below 2.13x FPL. NC's integrated Medicaid limit for ages 6-18 is 211% FPL plus 5% disregard (216%), so the child is eligible." +us,scenario_026,child3_medicaid_eligible,gpt-5.6-terra,llm_error,thresholds_rates,False,"The model placed household income above NC's child limit, but that limit is 211% FPL plus 5% disregard for ages 6-18. MAGI of $82,301 (2.13x FPL) is below it." +us,scenario_026,child3_medicaid_eligible,gpt-6-luna,llm_error,thresholds_rates,False,"The model applied an age-specific limit below the household's 2.13x FPL. Since CHIP was integrated into Medicaid, NC's limit for 6-18-year-olds is 211% FPL plus 5% disregard, which qualifies child3." +us,scenario_026,child3_medicaid_eligible,gpt-6-sol,llm_error,thresholds_rates,False,"The model said income exceeded the child Medicaid limit, but NC's older-child limit is 211% FPL plus 5% disregard. Household MAGI of 2.13x FPL is within it." +us,scenario_026,child3_medicaid_eligible,gpt-6.1-sol,llm_error,thresholds_rates,False,"The model computed MAGI correctly at $82,301 but applied a limit below 213% FPL. NC Medicaid covers children 6-18 up to 211% FPL plus 5% disregard (216%), so the child is eligible." +us,scenario_026,child3_medicaid_eligible,gpt-6.1-terra,llm_error,thresholds_rates,False,"The model treated the household as too high-income for children's Medicaid. NC's integrated children's Medicaid limit for ages 6-18 is 211% FPL plus 5% disregard, and MAGI is 2.13x FPL." +us,scenario_026,child3_medicaid_eligible,grok-4.3,llm_error,thresholds_rates,False,"The model used a threshold below NC's 211% FPL + 5% disregard limit for children 6-18 and treated ESI as relevant. ESI does not bar Medicaid, and MAGI of 2.13x FPL qualifies." +us,scenario_026,child3_medicaid_eligible,grok-4.5,llm_error,thresholds_rates,False,"The model applied the pre-2023 133% FPL limit for children 6-18. After NC Health Choice was merged into Medicaid, the limit is 211% FPL plus 5% disregard, which the household's 2.13x FPL MAGI satisfies." +us,scenario_026,child3_medicaid_eligible,grok-4.6,llm_error,thresholds_rates,False,"The model used a 133% FPL limit for children 6-18 instead of NC's 211% FPL + 5% disregard Medicaid limit. Both its understated MAGI of $74,555 and the correct $82,301 (2.13x FPL) qualify under the right limit." +us,scenario_026,child3_medicaid_eligible,grok-4.7,llm_error,thresholds_rates,False,The model applied a children's limit below the household's 2.13x FPL. NC Medicaid covers ages 6-18 up to 211% FPL plus 5% disregard. +us,scenario_026,child3_medicaid_eligible,grok-build-0.1,llm_error,thresholds_rates,False,The model overstated income at about 240% FPL instead of 2.13x by ignoring the 401(k)/IRA deductions and using an outdated FPL. It also applied the obsolete 133% FPL children's limit rather than NC's 211% + 5% disregard Medicaid limit. +us,scenario_026,child3_medicaid_eligible,inkling,llm_error,thresholds_rates,False,"The model used a 133% FPL limit for ages 6-18 and treated employer coverage as disqualifying. NC's integrated Medicaid limit is 211% FPL plus 5% disregard, ESI does not bar Medicaid, and MAGI of 2.13x FPL qualifies." +us,scenario_026,child3_medicaid_eligible,kimi-k2.6,parse_contract_failure,missing_output,False,"The model returned no value and no explanation for child3_medicaid_eligible, so there was no answer to score." +us,scenario_026,child3_medicaid_eligible,kimi-k3,llm_error,thresholds_rates,False,"The model applied a 133%/138% FPL limit for children 6-18 instead of NC's 211% FPL plus 5% disregard. It also overstated MAGI at about 226% FPL instead of 2.13x, consistent with using an older, lower poverty guideline." +us,scenario_026,child3_medicaid_eligible,minimax-m3,llm_error,thresholds_rates,False,"The model treated income as well above NC's children's Medicaid limit. That limit for ages 6-18 is 211% FPL plus 5% disregard, and household MAGI is only 2.13x FPL." +us,scenario_026,child3_medicaid_eligible,muse-spark-1.3,llm_error,thresholds_rates,False,"The model overstated MAGI at about 221% FPL instead of 2.13x by using an outdated, lower poverty guideline. It compared that figure with 211% without adding the 5% MAGI disregard, and treated ESI as relevant; the correct 2.13x is under the 216% effective limit." +us,scenario_026,child3_medicaid_eligible,muse-wonder,llm_error,thresholds_rates,False,"The model assumed MAGI was above the NC child limit. That limit for ages 6-18 is 211% FPL plus 5% disregard, and MAGI of $82,301 (2.13x FPL) is below it." +us,scenario_026,child3_medicaid_eligible,ox-alpha,llm_error,thresholds_rates,False,"The model placed children 6-18 under a 133% FPL limit. NC's integrated Medicaid limit is 211% FPL plus 5% disregard, so even its own estimate of about 198% FPL qualifies, as does the correct 2.13x." +us,scenario_026,child3_medicaid_eligible,qwen-3.7-max,llm_error,thresholds_rates,False,"The model applied a 133% FPL limit with an understated five-person FPL of $33,700 and tested gross wages rather than MAGI. NC's children's Medicaid limit is 211% FPL plus 5% disregard, and MAGI of $82,301 (2.13x FPL) qualifies." +us,scenario_026,child3_medicaid_eligible,qwen3.8-max,llm_error,thresholds_rates,False,"The model called income too high without a threshold test. NC's Medicaid limit for children 6-18 is 211% FPL plus 5% disregard, which covers the household's 2.13x FPL MAGI." us,scenario_026,federal_income_tax_before_refundable_credits,claude-haiku-4.5,llm_error,credit_phaseout,False,"It capped the nonrefundable child tax credit at $1,500 for three children; the 2026 CTC is $2,200 per child ($6,600 total) and its nonrefundable portion is applied against the full pre-credit liability before any refundable ACTC is computed, so the $4,586.51 of tax is entirely absorbed. It also used a $29,500 MFJ standard deduction instead of $32,200 and never took the $7,746.26 deduction for the qualified FLSA overtime premium. Its own stated arithmetic ($6,313 less $1,500 = $4,813) does not equal the $5,813 it submitted." us,scenario_026,federal_income_tax_before_refundable_credits,claude-opus-4.7,llm_error,other,False,"Its derivation reached the correct conclusion — the nonrefundable CTC absorbs the entire tentative tax, 'Result near $0' — and it then submitted $4,107, a figure no step in its own work produces. It also omitted the $7,746.26 qualified-overtime deduction that brings taxable income down to $42,354.26 and tentative tax to $4,586.51." us,scenario_026,federal_income_tax_before_refundable_credits,claude-opus-4.8,llm_error,credit_phaseout,False,"It invented a ~$605 ceiling on the nonrefundable CTC by treating the $1,700-per-child refundable ACTC as consumed first; the nonrefundable credit is applied against the whole liability first and the refundable portion is the residual, so $6,600 of credit for three children eliminates the entire tax. It also missed the $7,746.26 qualified-overtime deduction, which lowers taxable income from its stated $50,001 to $42,354.26." @@ -2398,44 +2426,45 @@ us,scenario_026,reduced_price_school_meals_eligible,gemini-3.5-flash,llm_error,t us,scenario_026,self_employment_tax,kimi-k2.6,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. us,scenario_026,spouse_chip_eligible,kimi-k2.6,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. us,scenario_026,spouse_medicaid_eligible,kimi-k2.6,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. -us,scenario_026,state_income_tax_before_refundable_credits,claude-fable-5,llm_error,taxable_income_or_deductions,False,"It used a $500-per-child NC child deduction ($1,500 total) when the $80k–$100k MFJ AGI tier gives $1,500 per child ($4,500). That produced taxable income of $55,301 and tax of $2,206.51. It then submitted $2,882, which doesn't match even its own calculation." -us,scenario_026,state_income_tax_before_refundable_credits,claude-haiku-4.5,llm_error,thresholds_rates,False,"It used the federal $29,200 standard deduction instead of NC's $25,500 MFJ deduction, applied a 4.75% rate instead of the 2026 rate of 3.99%, and never applied the $4,500 NC child deduction. It invented a dependent credit and then landed on an unsupported $5,238." -us,scenario_026,state_income_tax_before_refundable_credits,claude-haiku-5.5,llm_error,taxable_income_or_deductions,False,"It claimed the standard deduction and exemptions wipe out the tax, but NC has no personal exemptions. AGI of $82,300.52 minus the $25,500 standard deduction and $4,500 child deduction leaves $52,300.52 of taxable income, so tax at 3.99% is $2,086.79, not $0." -us,scenario_026,state_income_tax_before_refundable_credits,claude-opus-4.7,llm_error,taxable_income_or_deductions,False,"It left out the $130 traditional IRA deduction (AGI $82,431) and used $2,500 per child for the child deduction, even though the $80k–$100k MFJ tier it cited gives $1,500 per child. It then swapped its own computed ~$1,972–$2,101 for an unsupported $3,041." -us,scenario_026,state_income_tax_before_refundable_credits,claude-opus-5,llm_error,taxable_income_or_deductions,False,"It never applied the NC child deduction ($1,500 × 3 = $4,500) and left the $130 traditional IRA deduction out of AGI. As a result it taxed $56,931 instead of $52,300.52 at 3.99%." -us,scenario_026,state_income_tax_before_refundable_credits,claude-sonnet-4.6,llm_error,taxable_income_or_deductions,False,"It used a $21,500 NC MFJ standard deduction instead of $25,500. It also applied the $3,000-per-child top tier of the child deduction, which only applies when MFJ AGI is $40,000 or less, instead of the $1,500 tier for AGI of $82,301. The two errors partly cancel, leaving taxable income of $51,801 instead of $52,300.52." -us,scenario_026,state_income_tax_before_refundable_credits,claude-sonnet-5,llm_error,taxable_income_or_deductions,False,"It double-counted income by adding the $7,746 FLSA overtime premium on top of wages that already include overtime. It also used a 4.25% rate instead of 3.99%, left out the $4,500 child deduction, and then inflated its own $2,743 to $3,350 with an invented retirement add-back." -us,scenario_026,state_income_tax_before_refundable_credits,claude-sonnet-5.5,llm_error,taxable_income_or_deductions,False,"It placed the household in the wrong child-deduction tier, using $1,000 per child for AGI of $80k–$100k. NC gives $1,500 per child in that MFJ band, so it understated the deduction by $1,500 and taxed $53,801 instead of $52,300.52." -us,scenario_026,state_income_tax_before_refundable_credits,deepseek-v4-flash-0731,llm_error,taxable_income_or_deductions,False,"It added the $7,746 overtime premium to wages that already include overtime, giving AGI of $90,047 instead of $82,300.52. It also left out the $4,500 NC child deduction, so it taxed $64,547 instead of $52,300.52." -us,scenario_026,state_income_tax_before_refundable_credits,deepseek-v4-pro,llm_error,taxable_income_or_deductions,False,"AGI and the standard deduction were correct, but it said no further deductions apply and skipped the NC child deduction ($1,500 × 3 = $4,500). So it taxed $56,801 instead of $52,300.52." -us,scenario_026,state_income_tax_before_refundable_credits,deepseek-v4-pro-0813,llm_error,taxable_income_or_deductions,False,"It left out the $4,500 NC child deduction and taxed $56,801 instead of $52,300.52. It also applied a 4.0% rate instead of the 2026 rate of 3.99%." -us,scenario_026,state_income_tax_before_refundable_credits,deepseek-v4.1-flash,llm_error,taxable_income_or_deductions,False,"It took only the $25,500 MFJ standard deduction from $82,301 AGI and never applied the NC child deduction of $1,500 per child for three children. So it taxed $56,801 instead of $52,300.52." -us,scenario_026,state_income_tax_before_refundable_credits,gemini-3-flash-preview,llm_error,taxable_income_or_deductions,False,"It subtracted the head's $21,208 employer-sponsored insurance premiums from the spouse's wages, which cut AGI to $61,093. Those premiums don't reduce the listed gross wages, so AGI is $82,300.52. The lower AGI also pushed it into the $2,000-per-child tier instead of the correct $1,500 tier." -us,scenario_026,state_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,taxable_income_or_deductions,False,"It gave no derivation. $3,538 at 3.99% implies a taxable base of about $88,700, which is more than gross wages. That means it never subtracted the $25,500 MFJ standard deduction and $4,500 child deduction from $82,300.52 AGI, which leaves $52,300.52 and $2,086.79 of tax." -us,scenario_026,state_income_tax_before_refundable_credits,gemini-3.5-flash,llm_error,taxable_income_or_deductions,False,"It deducted the $21,208 employer-sponsored insurance premiums from wages, giving AGI of $61,093 instead of $82,300.52. That lower AGI also put it in the wrong $2,000-per-child tier, so it taxed $29,593 instead of $52,300.52." -us,scenario_026,state_income_tax_before_refundable_credits,gemini-3.5-flash-lite,llm_error,taxable_income_or_deductions,False,"It gave only a bare number. $3,538.77 at 3.99% implies about $88,700 of taxable income, so it skipped both the $25,500 MFJ standard deduction and the $4,500 child deduction that bring $82,300.52 AGI down to $52,300.52." -us,scenario_026,state_income_tax_before_refundable_credits,glm-5.2,llm_error,thresholds_rates,False,"It applied a 3.74% rate instead of the 2026 NC rate of 3.99%. It also subtracted an invented $130 spousal IRA contribution for the head and left out the $4,500 NC child deduction, so it taxed $56,671 instead of $52,300.52." -us,scenario_026,state_income_tax_before_refundable_credits,glm-5.3,llm_error,taxable_income_or_deductions,False,"It used $4,000 per child ($12,000 total), but the NC child deduction never goes above $3,000 per child. At $82,301 MFJ AGI it is $1,500 per child ($4,500), so it understated taxable income at $44,801 instead of $52,300.52." -us,scenario_026,state_income_tax_before_refundable_credits,gpt-5.4-mini,llm_error,taxable_income_or_deductions,False,"It claimed the deductions eliminate taxable income. NC's $25,500 standard deduction plus the $4,500 child deduction only bring $82,300.52 AGI down to $52,300.52, which is taxable at 3.99% for $2,086.79." -us,scenario_026,state_income_tax_before_refundable_credits,gpt-5.4-nano,llm_error,taxable_income_or_deductions,False,"It gave no derivation. $4,875 at 3.99% implies about $122,000 of taxable income, far more than AGI of $82,300.52. So it ignored both the NC standard deduction and the child deduction, which leave $52,300.52 of taxable income." -us,scenario_026,state_income_tax_before_refundable_credits,gpt-5.6-luna,llm_error,taxable_income_or_deductions,False,"$1,957.29 equals $49,055 × 3.99%, which means it subtracted the $7,746 overtime premium from wages to get AGI of $74,555. The overtime premium doesn't reduce AGI, which is $82,300.52. It also left out the $4,500 NC child deduction." -us,scenario_026,state_income_tax_before_refundable_credits,gpt-5.6-terra,llm_error,taxable_income_or_deductions,False,"$2,027 at 3.99% corresponds to taxable income of $50,802, which means a $2,000-per-child deduction. That is the $60k–$80k MFJ tier. At AGI of $82,300.52 the correct tier is $1,500 per child, for a $4,500 total." -us,scenario_026,state_income_tax_before_refundable_credits,gpt-6-luna,llm_error,taxable_income_or_deductions,False,"It subtracted only the 401(k) contribution, leaving out the $130 traditional IRA deduction (AGI $82,431). It also never applied the $4,500 NC child deduction, so it taxed $56,931 instead of $52,300.52." -us,scenario_026,state_income_tax_before_refundable_credits,gpt-6.1-sol,llm_error,taxable_income_or_deductions,False,"It used $1,000 per child ($3,000) for the NC child deduction. For MFJ AGI of $80k–$100k the amount is $1,500 per child ($4,500), so it taxed $53,801 instead of $52,300.52." -us,scenario_026,state_income_tax_before_refundable_credits,grok-4.3,llm_error,taxable_income_or_deductions,False,"It started from roughly $85k of gross wages without subtracting the $2,778 traditional 401(k) and $130 IRA contributions, and it left out the $4,500 NC child deduction. Its $2,780 implies about $69,700 taxed at 3.99%, instead of $52,300.52." -us,scenario_026,state_income_tax_before_refundable_credits,grok-4.5,llm_error,taxable_income_or_deductions,False,"It took only the $25,500 MFJ standard deduction from $82,301 AGI and missed the NC child deduction of $1,500 per child for three children. So it taxed $56,801 instead of $52,300.52." -us,scenario_026,state_income_tax_before_refundable_credits,grok-4.6,llm_error,taxable_income_or_deductions,False,"It cut AGI to $74,555 by subtracting the $7,746 FLSA overtime premium, which doesn't reduce AGI. AGI is $82,300.52. It also left out the $4,500 NC child deduction." -us,scenario_026,state_income_tax_before_refundable_credits,grok-4.7,llm_error,taxable_income_or_deductions,False,"It subtracted the $7,746 overtime premium from wages to get AGI of $74,555, which is wrong because overtime pay stays in AGI ($82,300.52). That lower AGI also put it in the $2,000-per-child tier instead of the correct $1,500 tier." -us,scenario_026,state_income_tax_before_refundable_credits,grok-build-0.1,llm_error,thresholds_rates,False,"It applied a 4.25% rate instead of the 2026 rate of 3.99%. It also double-counted the $7,746 overtime premium, which is already included in the listed wages, giving AGI of $90,047. And it left out the $4,500 NC child deduction." -us,scenario_026,state_income_tax_before_refundable_credits,inkling,llm_error,taxable_income_or_deductions,False,"It subtracted the $7,746 overtime premium to get AGI of $74,555 instead of $82,300.52. It also used $2,500 per child for the child deduction, while the correct MFJ tier for this AGI is $1,500 per child ($4,500)." -us,scenario_026,state_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"It returned no value and no explanation for state_income_tax_before_refundable_credits, so there was nothing to score against $2,086.79." -us,scenario_026,state_income_tax_before_refundable_credits,kimi-k3,llm_error,taxable_income_or_deductions,False,"It used gross wages of $85,209 as AGI, failing to subtract the $2,778 traditional 401(k) and $130 traditional IRA contributions. It also left out the $4,500 NC child deduction, so it taxed $59,709 instead of $52,300.52." -us,scenario_026,state_income_tax_before_refundable_credits,minimax-m3,llm_error,taxable_income_or_deductions,False,"It relied on personal exemptions, which NC doesn't have. The only reductions are the $25,500 MFJ standard deduction and the $4,500 child deduction, which leave $52,300.52 taxable at 3.99%, so the tax is not zero." -us,scenario_026,state_income_tax_before_refundable_credits,muse-spark-1.3,llm_error,taxable_income_or_deductions,False,"It took only the $25,500 standard deduction from $82,301 AGI and left out the NC child deduction of $1,500 × 3, so it taxed $56,801 instead of $52,300.52." -us,scenario_026,state_income_tax_before_refundable_credits,muse-wonder,llm_error,taxable_income_or_deductions,False,"Its taxable income of $47,801 implies a child deduction of $3,000 per child ($9,000), which is the tier for MFJ AGI of $40,000 or less. At AGI of $82,300.52 the deduction is $1,500 per child ($4,500)." -us,scenario_026,state_income_tax_before_refundable_credits,ox-alpha,llm_error,taxable_income_or_deductions,False,"It used AGI of $74,555, which means it subtracted the $7,746 overtime premium. That premium doesn't reduce AGI, which is $82,300.52. It also stated that no NC deductions beyond the standard deduction apply, so it left out the $4,500 child deduction." -us,scenario_026,state_income_tax_before_refundable_credits,qwen-3.7-max,llm_error,thresholds_rates,False,"It applied a 4.5% rate instead of the 2026 rate of 3.99% and added the overtime premium on top of wages that already include it. It also skipped the 401(k) and IRA reductions and left out the $4,500 NC child deduction, giving taxable income of $67,455 instead of $52,300.52." -us,scenario_026,state_income_tax_before_refundable_credits,qwen3.8-max,llm_error,thresholds_rates,False,"It applied a 4.5% rate instead of the 2026 rate of 3.99%. Its taxable income of $81,509 doesn't reflect NC's $25,500 MFJ standard deduction or the $4,500 child deduction. It also invented a $19.41 nonrefundable credit." +us,scenario_026,state_income_tax_before_refundable_credits,claude-fable-5,llm_error,taxable_income_or_deductions,False,"Used the $500-per-child tier, which applies at AGI $120k–$140k. At $82,301 AGI the correct tier is $1,500 per child ($4,500 total). The model then submitted $2,882, which does not match its own $2,207 computation." +us,scenario_026,state_income_tax_before_refundable_credits,claude-haiku-4.5,llm_error,state_local_rule,False,"Applied the federal $29,200 standard deduction and an outdated 4.75% rate, then invented a 'dependent exemption credit'. It ended on a $5,238 figure unconnected to any calculation, instead of $82,300.52 − $25,500 NC standard deduction − $4,500 child deduction taxed at 3.99%." +us,scenario_026,state_income_tax_before_refundable_credits,claude-haiku-5.5,llm_error,taxable_income_or_deductions,False,"Claimed the standard deduction and exemptions wipe out the tax. NC has no personal exemptions, and after the $25,500 standard deduction and $4,500 child deduction, $52,300.52 of taxable income is still taxed at 3.99% ($2,086.79)." +us,scenario_026,state_income_tax_before_refundable_credits,claude-opus-4.7,llm_error,taxable_income_or_deductions,False,"Left the $130 traditional IRA deduction out of AGI. It also used $2,500 per child, the $40k–$60k tier, instead of $1,500 for the $80k–$100k tier, switched between rates, and submitted $3,041, which matches none of its computations." +us,scenario_026,state_income_tax_before_refundable_credits,claude-opus-5,llm_error,taxable_income_or_deductions,False,"Left out the NC child deduction ($1,500 × 3 = $4,500) and dropped the $130 IRA deduction from AGI. That taxed $56,931 instead of $52,300.52 at 3.99%." +us,scenario_026,state_income_tax_before_refundable_credits,claude-sonnet-4.6,llm_error,taxable_income_or_deductions,False,"Used an outdated $21,500 MFJ standard deduction instead of $25,500. It also gave $3,000 per child, a tier reserved for AGI of $40k or less, instead of $1,500 at $82,301 AGI. The two errors partly offset, giving $51,801 of taxable income instead of $52,300.52." +us,scenario_026,state_income_tax_before_refundable_credits,claude-sonnet-5,llm_error,taxable_income_or_deductions,False,"Added the $7,746 FLSA overtime on top of wages, even though the $85,209 already includes overtime. It also left out the $4,500 child deduction, used 4.25% instead of 3.99%, and then made an arbitrary upward 'addback' to $3,350." +us,scenario_026,state_income_tax_before_refundable_credits,claude-sonnet-5.5,llm_error,taxable_income_or_deductions,False,"Used $1,000 per child, the $100k–$120k tier, instead of the $1,500 per child that applies to MFJ AGI between $80k and $100k. That understated the child deduction by $1,500 and taxed $53,801 instead of $52,300.52." +us,scenario_026,state_income_tax_before_refundable_credits,deepseek-v4-flash-0731,llm_error,taxable_income_or_deductions,False,"Inflated AGI to $90,047 by adding the $7,746 overtime premium, which is already inside the $85,209 wages. It also left out the $4,500 NC child deduction." +us,scenario_026,state_income_tax_before_refundable_credits,deepseek-v4-pro,llm_error,taxable_income_or_deductions,False,"AGI and standard deduction were correct, but the model left out the NC child deduction of $1,500 per child ($4,500 for three children at $82,301 AGI). That taxed $56,801 instead of $52,300.52." +us,scenario_026,state_income_tax_before_refundable_credits,deepseek-v4-pro-0813,llm_error,taxable_income_or_deductions,False,"Left out the $4,500 NC child deduction and used a 4.0% rate instead of 3.99%. That taxed $56,801 instead of $52,300.52." +us,scenario_026,state_income_tax_before_refundable_credits,deepseek-v4.1-flash,llm_error,taxable_income_or_deductions,False,"Left out the NC child deduction of $1,500 per child ($4,500 total) at $82,301 AGI, so it taxed $56,801 instead of $52,300.52 at 3.99%." +us,scenario_026,state_income_tax_before_refundable_credits,gemini-3-flash-preview,llm_error,taxable_income_or_deductions,False,"Subtracted the $21,208 employer-sponsored insurance premiums from wages, which dropped AGI to $61,093. Those premiums are not a reduction to the stated gross wages, and NC AGI is $82,300.52. The low AGI also pushed it into the $2,000-per-child tier instead of $1,500." +us,scenario_026,state_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,taxable_income_or_deductions,False,"Gave no derivation. $3,538 at 3.99% implies about $88,700 of taxable income, so the model skipped the $25,500 standard deduction and $4,500 child deduction that bring $82,300.52 of AGI down to $52,300.52." +us,scenario_026,state_income_tax_before_refundable_credits,gemini-3.5-flash,llm_error,taxable_income_or_deductions,False,"Subtracted the $21,208 ESI premiums from wages to get a $61,093 AGI, when NC AGI is $82,300.52. The lower AGI also led it to the $2,000-per-child tier instead of the $1,500 that applies at $80k–$100k." +us,scenario_026,state_income_tax_before_refundable_credits,gemini-3.5-flash-lite,llm_error,taxable_income_or_deductions,False,"Asserted $3,538.77 with no derivation. That figure implies about $88,700 of taxable income at 3.99%, so the $25,500 standard deduction and $4,500 child deduction were not taken from the $82,300.52 AGI." +us,scenario_026,state_income_tax_before_refundable_credits,glm-5.2,llm_error,thresholds_rates,False,"Used a nonexistent 3.74% rate instead of the 2026 NC rate of 3.99%. It also subtracted a $130 IRA deduction for the head, who has no listed IRA contribution, and left out the $4,500 child deduction." +us,scenario_026,state_income_tax_before_refundable_credits,glm-5.3,llm_error,taxable_income_or_deductions,False,"Used a $4,000-per-child deduction ($12,000 total), which is not part of NC's schedule. At $82,301 MFJ AGI the child deduction is $1,500 per child ($4,500), so taxable income is $52,300.52, not $44,801." +us,scenario_026,state_income_tax_before_refundable_credits,gpt-5.4-mini,llm_error,taxable_income_or_deductions,False,"Claimed deductions eliminate the tax. NC taxable income is $82,300.52 − $25,500 − $4,500 = $52,300.52, which produces $2,086.79 at 3.99%." +us,scenario_026,state_income_tax_before_refundable_credits,gpt-5.4-nano,llm_error,thresholds_rates,False,"Gave no derivation. $4,875 is consistent with applying an outdated rate of about 5.75% to the $85,209 of wages without the NC standard and child deductions, instead of 3.99% on $52,300.52 of taxable income." +us,scenario_026,state_income_tax_before_refundable_credits,gpt-5.6-luna,llm_error,taxable_income_or_deductions,False,"$1,957.29 equals 3.99% of $49,055. So the model subtracted the $7,746 overtime premium from AGI ($74,555 instead of $82,300.52) and left out the $4,500 NC child deduction." +us,scenario_026,state_income_tax_before_refundable_credits,gpt-5.6-terra,llm_error,taxable_income_or_deductions,False,"$2,027 equals 3.99% of $50,801, which means it used $2,000 per child ($6,000). That is the $60k–$80k AGI tier, but the household's $82,301 AGI puts it in the $1,500-per-child tier ($4,500)." +us,scenario_026,state_income_tax_before_refundable_credits,gpt-6-luna,llm_error,taxable_income_or_deductions,False,"Left out the $4,500 NC child deduction and the $130 traditional IRA deduction. That taxed about $56,931 instead of $52,300.52 at 3.99%." +us,scenario_026,state_income_tax_before_refundable_credits,gpt-6.1-sol,llm_error,taxable_income_or_deductions,False,"Used a $3,000 total child deduction ($1,000 per child, the $100k–$120k tier). At $82,301 AGI the correct amount is $1,500 per child ($4,500 total)." +us,scenario_026,state_income_tax_before_refundable_credits,gpt-6.1-terra,llm_error,taxable_income_or_deductions,False,"$2,146.66 equals 3.99% of $53,801, so it took only $3,000 of child deductions ($1,000 per child). The $80k–$100k AGI tier gives $1,500 per child ($4,500)." +us,scenario_026,state_income_tax_before_refundable_credits,grok-4.3,llm_error,taxable_income_or_deductions,False,"Started from roughly $85k of gross wages instead of $82,300.52 AGI net of the 401(k) and IRA contributions. It also left out the $4,500 child deduction and used a rate above 3.99%, which produced $2,780." +us,scenario_026,state_income_tax_before_refundable_credits,grok-4.5,llm_error,taxable_income_or_deductions,False,"Left out the NC child deduction ($1,500 × 3 = $4,500 at $82,301 AGI), so it taxed $56,801 instead of $52,300.52." +us,scenario_026,state_income_tax_before_refundable_credits,grok-4.6,llm_error,taxable_income_or_deductions,False,"Subtracted the $7,746 overtime premium to get a $74,555 AGI, when NC AGI is $82,300.52 and overtime is not excluded from it. It also left out the $4,500 child deduction." +us,scenario_026,state_income_tax_before_refundable_credits,grok-4.7,llm_error,taxable_income_or_deductions,False,"Subtracted the $7,746 overtime premium to get a $74,555 AGI instead of $82,300.52. The understated AGI put it in the $2,000-per-child tier instead of the $1,500 tier, so it taxed $43,055 instead of $52,300.52." +us,scenario_026,state_income_tax_before_refundable_credits,grok-build-0.1,llm_error,taxable_income_or_deductions,False,"Inflated AGI to $90,047 by adding the overtime premium on top of wages that already include it. It also used 4.25% instead of 3.99% and left out the $4,500 child deduction." +us,scenario_026,state_income_tax_before_refundable_credits,inkling,llm_error,taxable_income_or_deductions,False,"Subtracted the overtime premium to get a $74,555 AGI instead of $82,300.52. It also took $2,500 per child ($7,500), which is not the tier for its own AGI, let alone the correct $1,500 per child ($4,500)." +us,scenario_026,state_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"Returned no value or explanation for state_income_tax_before_refundable_credits, so there was no parseable answer." +us,scenario_026,state_income_tax_before_refundable_credits,kimi-k3,llm_error,taxable_income_or_deductions,False,"Treated the full $85,209 of gross wages as AGI, ignoring the $2,778 traditional 401(k) and $130 traditional IRA exclusions. It also left out the $4,500 NC child deduction." +us,scenario_026,state_income_tax_before_refundable_credits,minimax-m3,llm_error,state_local_rule,False,"Applied personal exemptions that NC does not have and concluded the tax was zero. After the $25,500 standard deduction and $4,500 child deduction, $52,300.52 of income remains taxable at 3.99%." +us,scenario_026,state_income_tax_before_refundable_credits,muse-spark-1.3,llm_error,taxable_income_or_deductions,False,"Left out the NC child deduction of $1,500 per child ($4,500 total) and taxed $56,801 instead of $52,300.52." +us,scenario_026,state_income_tax_before_refundable_credits,muse-wonder,llm_error,taxable_income_or_deductions,False,"$47,801 of taxable income implies $3,000 per child ($9,000). That amount only applies to MFJ AGI of $40,000 or less; at $82,301 the deduction is $1,500 per child ($4,500)." +us,scenario_026,state_income_tax_before_refundable_credits,ox-alpha,llm_error,taxable_income_or_deductions,False,"Subtracted the $7,746 overtime premium from wages to get a $74,555 AGI instead of $82,300.52. It also left out the $4,500 NC child deduction." +us,scenario_026,state_income_tax_before_refundable_credits,qwen-3.7-max,llm_error,taxable_income_or_deductions,False,"Double-counted overtime by adding $7,746 to wages that already include it, and skipped the 401(k) and IRA exclusions. It also left out the $4,500 child deduction and used the 2024 rate of 4.5% instead of 3.99%." +us,scenario_026,state_income_tax_before_refundable_credits,qwen3.8-max,llm_error,thresholds_rates,False,"Used the 2024 rate of 4.5% instead of 3.99% on an $81,509 taxable base. It never subtracted the $25,500 NC standard deduction or the $4,500 child deduction from the $82,300.52 AGI." us,scenario_026,state_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. us,scenario_027,federal_income_tax_before_refundable_credits,glm-5.2,parse_contract_failure,missing_output,False,"The model supplied no parseable value or explanation for the requested output, violating the required structured-output contract." us,scenario_027,federal_income_tax_before_refundable_credits,qwen-3.7-max,llm_error,other,False,"The model correctly derived zero taxable income, zero gross tax, and no nonrefundable credits, but submitted -3195 instead of the zero produced by its calculation. Federal income tax before refundable credits does not become negative here, and its explanation explicitly ends with a value inconsistent with its own derivation." @@ -2453,55 +2482,56 @@ us,scenario_027,local_income_tax,glm-5.2,parse_contract_failure,missing_output,F us,scenario_027,payroll_tax,glm-5.2,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. us,scenario_027,reduced_price_school_meals_eligible,glm-5.2,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. us,scenario_027,self_employment_tax,glm-5.2,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. -us,scenario_027,snap,claude-fable-5,llm_error,categorical_eligibility,False,"Correctly identified CT as a BBCE state and found that gross income passed, but then applied the 100%-FPL net income test as disqualifying. Categorical eligibility waives that test. Because 30% of net income exceeds the $546 maximum, the household gets the $24/month two-person minimum allotment ($288/yr), not $0." -us,scenario_027,snap,claude-fable-5.1,llm_error,categorical_eligibility,False,"Applied the 100%-FPL net income limit and concluded the household was ineligible. It missed that Connecticut BBCE (gross income at 1.44× FPL, under 200%) waives the net income test. It then failed to award the $24/month minimum allotment that eligible two-person households receive when the formula benefit is zero." -us,scenario_027,snap,claude-haiku-4.5,llm_error,asset_resource,False,"Claimed that $2,513/month exceeds a ~$2,900 gross limit, which contradicts its own numbers; gross income is 1.44× FPL and passes CT's 200% BBCE limit. It also applied a $3,500 asset limit that Connecticut's categorical eligibility waives. The household is eligible and receives the $24/month minimum allotment ($288/yr)." -us,scenario_027,snap,claude-haiku-5.5,llm_error,asset_resource,False,"Disqualified the household on the $48,000 in assets. Connecticut's TANF-based BBCE waives the SNAP resource test, so the household is eligible and receives the $24/month two-person minimum allotment ($288/yr)." -us,scenario_027,snap,claude-opus-4.7,llm_error,asset_resource,False,"Applied the ~$4,500 elderly/disabled resource limit to the $48,000 bank balance. Connecticut BBCE removes the asset test, so the household is eligible and gets the $24/month minimum allotment, or $288 a year." -us,scenario_027,snap,claude-opus-4.8,llm_error,asset_resource,False,"Treated the ~$4,500 elderly/disabled resource limit as binding. Under Connecticut BBCE, categorically eligible households have no asset test and no net income test. With 30% of net income above the $546 maximum, the $24/month minimum allotment applies ($288/yr)." -us,scenario_027,snap,claude-opus-5,llm_error,categorical_eligibility,False,"Concluded that income above the net income limit means no benefit. BBCE in Connecticut waives the net income test, and an eligible two-person household whose formula benefit is zero still receives the $24/month minimum allotment ($288/yr)." -us,scenario_027,snap,claude-opus-5.5,llm_error,categorical_eligibility,False,"Compared net income of ~$2,308 with the ~$1,763 net limit and stopped there. Categorical eligibility through Connecticut's TANF non-cash rules waives the net income test, so the household is eligible for the $24/month two-person minimum allotment ($288/yr)." -us,scenario_027,snap,claude-sonnet-4.6,llm_error,asset_resource,False,"Correctly passed the 200%-FPL gross test, then disqualified the household on a $4,500 elderly/disabled asset limit. Passing Connecticut's BBCE gross test confers categorical eligibility, which waives the asset test. That leaves the $24/month minimum allotment ($288/yr)." -us,scenario_027,snap,claude-sonnet-5,llm_error,asset_resource,False,"Applied a $4,250 elderly/disabled resource limit and labeled the household 'categorically ineligible.' Connecticut BBCE confers categorical eligibility and eliminates the resource test, so the household receives the $24/month minimum allotment ($288/yr)." -us,scenario_027,snap,claude-sonnet-5.5,llm_error,period_annualization,False,"Treated the $650 of annual medical and OTC expenses as a monthly amount and deducted $615/month instead of about $19/month. That pushed net income down to $1,712 and produced a formula benefit of $32/month. In reality net income stays near $2,118, 30% of it ($636) exceeds the $546 maximum, and only the $24/month minimum applies ($288/yr)." -us,scenario_027,snap,deepseek-v4-flash-0731,llm_error,asset_resource,False,"Applied the $4,250 elderly/disabled asset limit to the $48,000 balance. Connecticut's broad-based categorical eligibility waives the SNAP asset test, so the household is eligible for the $24/month minimum allotment ($288/yr)." -us,scenario_027,snap,deepseek-v4-pro,llm_error,categorical_eligibility,False,"Passed the 200%-FPL gross test but then denied benefits on the 100%-FPL net income test. Passing CT's BBCE gross test makes the household categorically eligible, which waives the net test, so it receives the $24/month two-person minimum allotment ($288/yr)." -us,scenario_027,snap,deepseek-v4-pro-0813,llm_error,categorical_eligibility,False,"Held the household ineligible because net income exceeds the net income limit. Categorical eligibility through Connecticut BBCE waives that test, and a two-person household with a zero formula benefit receives the $24/month minimum allotment ($288/yr)." -us,scenario_027,snap,deepseek-v4.1-flash,llm_error,categorical_eligibility,False,"Compared net income of $2,313 with the $1,762.50 net limit and returned 0. It ignored that CT BBCE (gross income at 1.44× FPL) waives the net income test, which entitles the household to the $24/month minimum allotment ($288/yr)." -us,scenario_027,snap,gemini-3-flash-preview,llm_error,other,False,"Correctly found BBCE eligibility, then stopped when the formula benefit (max allotment minus 30% of net income) came out at zero. It omitted the minimum allotment rule that guarantees eligible one- and two-person households $24/month in FY2026, or $288 a year." -us,scenario_027,snap,gemini-3.1-flash-lite-preview,llm_error,asset_resource,False,"Disqualified the household on its $48,000 in assets. Connecticut BBCE waives the SNAP resource limit, so the household is eligible and receives the $24/month minimum allotment ($288/yr)." -us,scenario_027,snap,gemini-3.1-pro-preview,llm_error,other,False,"Recognized categorical eligibility and correctly found that 30% of net income exceeds the two-person maximum, then set the benefit to zero. It missed the minimum allotment rule, which gives eligible one- and two-person households $24/month ($288/yr)." -us,scenario_027,snap,gemini-3.5-flash,llm_error,thresholds_rates,False,"Correctly applied BBCE and the minimum allotment but used the FY2025 minimum of $23. The FY2026 minimum is $24/month (8% of the one-person maximum), which gives $288/yr instead of $276." -us,scenario_027,snap,gemini-3.5-flash-lite,llm_error,categorical_eligibility,False,"Returned zero on 'income and asset levels.' Connecticut BBCE waives both the asset test and the net income test for this household, whose gross income is 1.44× FPL. It therefore receives the $24/month minimum allotment ($288/yr)." -us,scenario_027,snap,gemini-3.6-flash,llm_error,thresholds_rates,False,"Applied BBCE and the minimum allotment correctly but used the outdated $23 FY2025 minimum. The FY2026 minimum allotment is $24/month, so the annual total is $288, not $276." -us,scenario_027,snap,gemini-3.7-flash,llm_error,thresholds_rates,False,"Used a $23/month minimum allotment, which is the FY2025 figure. The 2026 minimum is $24/month, so the annual total is $288." -us,scenario_027,snap,gemini-3.8-flash,llm_error,asset_resource,False,"Applied an asset limit that Connecticut BBCE waives. It also treated a zero formula benefit as zero SNAP, leaving out the $24/month minimum allotment for eligible two-person households ($288/yr)." -us,scenario_027,snap,gemini-4-argon,llm_error,categorical_eligibility,False,"Wrongly claimed that gross income above 100% FPL exceeds the categorical eligibility threshold. Connecticut's BBCE gross limit is 200% FPL, and this household is at 1.44×. Categorical eligibility waives the asset test, so the household receives the $24/month minimum allotment ($288/yr)." -us,scenario_027,snap,glm-5.2,parse_contract_failure,missing_output,False,"Gave no SNAP value or explanation, so there was no answer to score. The correct result is the $24/month two-person minimum allotment under Connecticut BBCE, or $288 a year." -us,scenario_027,snap,glm-5.3,llm_error,other,False,"Correctly found that 30% of net income exceeds the two-person maximum allotment, then returned zero without applying the minimum allotment. An eligible one- or two-person household receives $24/month in FY2026 ($288/yr). It also used an outdated ~$536 maximum instead of $546." -us,scenario_027,snap,gpt-5.4-mini,llm_error,asset_resource,False,"Cited the $48,000 in assets and 'typical' income rules as disqualifying. Connecticut BBCE waives the asset and net income tests, and gross income of 1.44× FPL passes the 200% limit, so the household receives the $24/month minimum allotment ($288/yr)." -us,scenario_027,snap,gpt-5.4-nano,llm_error,other,False,"Returned 0 on the grounds that shelter and other inputs were missing. The listed facts are enough: CT BBCE makes the household eligible, 30% of its ~$2,118 net income exceeds the $546 maximum, and the $24/month minimum allotment applies ($288/yr)." -us,scenario_027,snap,gpt-5.5,llm_error,categorical_eligibility,False,"Concluded that net income is above the SNAP limit and the phaseout, so nothing is payable. Connecticut BBCE waives the net income test, and an eligible two-person household with a zero formula benefit receives the $24/month minimum allotment ($288/yr)." -us,scenario_027,snap,gpt-5.6-luna,llm_error,other,False,"Found that the benefit formula produces no allotment and stopped there. It missed the minimum allotment for eligible one- and two-person households, which is $24/month in FY2026 ($288/yr)." -us,scenario_027,snap,gpt-5.6-sol,llm_error,categorical_eligibility,False,"Disqualified the household for net income above the two-person limit. Connecticut BBCE confers categorical eligibility, which waives the net income test. The household therefore receives the $24/month minimum allotment ($288/yr)." -us,scenario_027,snap,gpt-5.6-terra,llm_error,asset_resource,False,"Applied the elderly/disabled resource limit to the $48,000 in bank assets. Connecticut's TANF-based BBCE eliminates the asset test, so the household is eligible for the $24/month minimum allotment ($288/yr)." -us,scenario_027,snap,gpt-6-luna,llm_error,other,False,Concluded that income is too high for a positive allotment and returned 0. It omitted the rule that categorically eligible one- and two-person households receive at least the $24/month minimum allotment ($288/yr). -us,scenario_027,snap,gpt-6-sol,llm_error,categorical_eligibility,False,"Applied the two-person net income limit as disqualifying. Under Connecticut BBCE the household is categorically eligible and the net income test does not apply, so it receives the $24/month minimum allotment ($288/yr)." -us,scenario_027,snap,gpt-6.1-sol,llm_error,other,False,"Correctly found that the 30% benefit reduction ($636) exceeds the $546 maximum, then returned zero. It missed the $24/month minimum allotment guaranteed to eligible one- and two-person households ($288/yr)." -us,scenario_027,snap,grok-4.3,llm_error,asset_resource,False,"Cited typical SNAP asset limits and income as disqualifying. Connecticut BBCE waives the asset test, and gross income at 1.44× FPL passes the 200% limit, so the household receives the $24/month minimum allotment ($288/yr)." -us,scenario_027,snap,grok-4.5,llm_error,asset_resource,False,"Disqualified the household on a ~$4,500 elderly/disabled resource limit 'regardless of income.' Connecticut's broad-based categorical eligibility removes the resource test, so the household gets the $24/month minimum allotment ($288/yr)." -us,scenario_027,snap,grok-4.6,llm_error,other,False,"Correctly found that 30% of net income exceeds the two-person maximum allotment, then set SNAP to zero. It omitted the $24/month FY2026 minimum allotment for eligible one- and two-person households, which gives $288/yr." -us,scenario_027,snap,grok-4.7,llm_error,thresholds_rates,False,"Applied BBCE and the minimum allotment correctly but used the FY2025 minimum of $23. The FY2026 two-person minimum is $24/month, so the annual total is $288, not $276." -us,scenario_027,snap,grok-build-0.1,llm_error,other,False,"Compared about $30,000 of annual net income with the annual maximum allotment and returned 0. It missed that the categorically eligible two-person household receives the $24/month minimum allotment when the formula benefit is zero ($288/yr)." -us,scenario_027,snap,inkling,llm_error,categorical_eligibility,False,"Denied eligibility because net income (~$2,317) exceeds 100% FPL. Connecticut BBCE waives the net income test for this household, whose gross income is 1.44× FPL, so it receives the $24/month minimum allotment ($288/yr)." -us,scenario_027,snap,kimi-k2.6,llm_error,categorical_eligibility,False,"Applied the 100%-FPL net income limit as disqualifying. Categorical eligibility through Connecticut's TANF non-cash rules waives that test, and the eligible two-person household receives the $24/month minimum allotment ($288/yr)." -us,scenario_027,snap,kimi-k3,llm_error,categorical_eligibility,False,"Held the household ineligible because net income exceeds the two-person net limit. Connecticut BBCE waives the net income test, so the $24/month minimum allotment applies ($288/yr)." -us,scenario_027,snap,minimax-m3,llm_error,thresholds_rates,False,"Used a gross limit of about $30,120 that badly understates 200% FPL for two; the correct figure is about $42,300/yr ($3,525/month), and the household is at 1.44× FPL. It also applied a $4,250 asset limit that Connecticut BBCE waives. The household is eligible for the $24/month minimum allotment ($288/yr)." -us,scenario_027,snap,muse-spark-1.3,llm_error,asset_resource,False,"Disqualified the household on the ~$4,250 elderly/disabled asset limit. Connecticut BBCE eliminates the asset test, so the household is eligible and receives the $24/month minimum allotment ($288/yr)." -us,scenario_027,snap,muse-wonder,llm_error,categorical_eligibility,False,"Applied the elderly/disabled net income limit and concluded the household was ineligible. Categorical eligibility under Connecticut BBCE waives the net income test, and the household receives the $24/month two-person minimum allotment ($288/yr)." -us,scenario_027,snap,ox-alpha,llm_error,categorical_eligibility,False,Failed the household on the net income test and correctly found that 30% of net income exceeds the maximum allotment. It missed that Connecticut BBCE waives the net test and that eligible two-person households receive the $24/month minimum allotment ($288/yr). -us,scenario_027,snap,qwen-3.7-max,llm_error,categorical_eligibility,False,"Claimed that $2,536/month exceeds the gross income limit. It is 1.44× FPL, under Connecticut's 200% BBCE limit. Categorical eligibility then waives both the net income and asset tests, so the household receives the $24/month minimum allotment ($288/yr)." -us,scenario_027,snap,qwen3.8-max,llm_error,other,False,"Invented a $51,000 resource limit and assumed net income was below the poverty guideline, which produced a formula benefit of $430/month. Net income is actually about $2,118 (1.2× FPL), so 30% of it ($636) exceeds the $546 maximum and only the $24/month minimum allotment applies ($288/yr)." +us,scenario_027,snap,claude-fable-5,llm_error,categorical_eligibility,False,"It correctly saw that Connecticut's categorical eligibility applies and that the gross test passes. It then still applied the 100% FPL net income test, which categorical eligibility waives. It also counted only the Head's medical costs. With net income of $2,118, the formula benefit is $0, so the household gets the $24 monthly minimum ($288 a year), not $0." +us,scenario_027,snap,claude-fable-5.1,llm_error,categorical_eligibility,False,"It found the household ineligible because net income of about $2,308 exceeds the $1,763 net limit. Connecticut's categorical eligibility waives the net income test for this household. When 30% of net income exceeds the $546 maximum, a two-person household gets the $24 monthly minimum allotment." +us,scenario_027,snap,claude-haiku-4.5,llm_error,asset_resource,False,"It said $2,513 a month exceeds a limit of about $2,900, which contradicts itself. It also applied a $3,500 asset limit. Connecticut's categorical eligibility uses a 200% FPL gross limit (the household is at 1.44) and has no asset test. The household is eligible and gets the $24 monthly minimum." +us,scenario_027,snap,claude-haiku-5.5,llm_error,asset_resource,False,"It ruled the household out because $48,000 in bank assets exceeds the SNAP resource limit. Connecticut's categorical eligibility through TANF non-cash benefits waives the asset test. The household is eligible, and the $24 monthly minimum allotment applies." +us,scenario_027,snap,claude-opus-4.7,llm_error,asset_resource,False,"It applied a $4,500 elderly/disabled asset limit to the $48,000 in bank assets. Connecticut's categorical eligibility removes the asset test. The household is eligible, and since its formula benefit is $0 it gets the $24 monthly minimum ($288 a year)." +us,scenario_027,snap,claude-opus-4.8,llm_error,asset_resource,False,"It found the household ineligible over a $4,500 resource limit. Connecticut's categorical eligibility (gross income is 1.44 times FPL, under the 200% limit) waives the asset test. The household is eligible and gets the $24 monthly minimum allotment." +us,scenario_027,snap,claude-opus-5,llm_error,categorical_eligibility,False,It denied the benefit because income exceeds the net income limit. Connecticut's categorical eligibility waives that test. A two-person household whose 30% contribution ($636) exceeds the $546 maximum still gets the $24 monthly minimum. +us,scenario_027,snap,claude-opus-5.5,llm_error,categorical_eligibility,False,"It compared net income of about $2,308 with the $1,763 net limit and paid nothing. Connecticut's categorical eligibility waives the net income test. Because the formula benefit is $0, the two-person minimum of $24 a month ($288 a year) applies." +us,scenario_027,snap,claude-sonnet-4.6,llm_error,asset_resource,False,"It passed the gross test but then failed the household on a $4,500 asset limit. Connecticut's categorical eligibility has no asset test. The household is eligible, and with a 30% contribution above the $546 maximum it gets the $24 monthly minimum." +us,scenario_027,snap,claude-sonnet-5,llm_error,asset_resource,False,"It applied a $4,250 elderly/disabled resource limit. Connecticut's categorical eligibility waives the asset test. The household is eligible and gets the $24 monthly minimum allotment ($288 a year)." +us,scenario_027,snap,claude-sonnet-5.5,llm_error,period_annualization,False,"It treated the $650 of annual medical costs as a monthly amount, giving a $615 monthly deduction and net income of $1,712. The engine's medical deduction is about $210 a month. It counts the Head's $500 of other medical costs and the $202.90 monthly Medicare Part B premium, less the $35 disregard, and leaves out over-the-counter costs. Net income is $2,118. That gives a 30% contribution of $636, above the $546 maximum, so the benefit is the $24 monthly minimum ($288 a year), not $32 a month." +us,scenario_027,snap,deepseek-v4-flash-0731,llm_error,asset_resource,False,"It ruled the household out on a $4,250 asset limit. Connecticut's categorical eligibility through TANF non-cash benefits removes the asset test. The household is eligible for the $24 monthly minimum allotment." +us,scenario_027,snap,deepseek-v4-pro,llm_error,categorical_eligibility,False,"It passed the 200% gross test but then denied the benefit because net income exceeds the 100% FPL net limit. Categorical eligibility exempts the household from the net income test. With a $0 formula benefit, a two-person household gets the $24 monthly minimum." +us,scenario_027,snap,deepseek-v4-pro-0813,llm_error,categorical_eligibility,False,It denied SNAP because net income exceeds the two-person net limit. Connecticut's categorical eligibility waives the net income test. The household gets the $24 monthly minimum allotment ($288 a year). +us,scenario_027,snap,deepseek-v4.1-flash,llm_error,categorical_eligibility,False,"It applied the $1,762.50 net income limit to net income of $2,313. That test is waived for households categorically eligible through Connecticut's TANF non-cash program. When the formula benefit is $0, a two-person household gets the $24 monthly minimum." +us,scenario_027,snap,gemini-3-flash-preview,llm_error,other,False,"It correctly found categorical eligibility and a $0 formula benefit, then stopped. It skipped the minimum allotment, which guarantees eligible one- and two-person households $24 a month ($288 a year)." +us,scenario_027,snap,gemini-3.1-flash-lite-preview,llm_error,asset_resource,False,"It denied SNAP because $48,000 in assets exceeds the resource limit. Connecticut's categorical eligibility waives the asset test. The household is eligible and gets the $24 monthly minimum allotment." +us,scenario_027,snap,gemini-3.1-pro-preview,llm_error,other,False,"It saw that the household is categorically eligible and that 30% of net income exceeds the maximum, but it returned $0. It missed the minimum allotment: eligible two-person households get $24 a month, or $288 a year." +us,scenario_027,snap,gemini-3.5-flash,llm_error,thresholds_rates,False,"It correctly applied categorical eligibility and the minimum allotment, but used the FY2025 minimum of $23. The 2026 minimum is $24 a month, so the annual total is $288, not $276." +us,scenario_027,snap,gemini-3.5-flash-lite,llm_error,categorical_eligibility,False,"Its $0 answer means it treated high net income or the assets as ruling the household out. Connecticut's categorical eligibility waives both the net income and asset tests, and eligible two-person households get the $24 monthly minimum ($288 a year)." +us,scenario_027,snap,gemini-3.6-flash,llm_error,thresholds_rates,False,"It correctly found categorical eligibility with no asset limit and applied the minimum allotment. However, it used the outdated $23 figure instead of the 2026 minimum of $24 a month. The result is $276 instead of $288." +us,scenario_027,snap,gemini-3.7-flash,llm_error,thresholds_rates,False,"It applied the minimum allotment for a categorically eligible household at the FY2025 amount of $23 a month. The 2026 minimum is $24, giving $288 a year." +us,scenario_027,snap,gemini-3.8-flash,llm_error,asset_resource,False,"It cited the $48,000 in assets as disqualifying and took the $0 formula benefit as final. Connecticut's categorical eligibility waives the asset test, and a two-person household with a $0 formula benefit gets the $24 monthly minimum." +us,scenario_027,snap,gemini-4-argon,llm_error,categorical_eligibility,False,"It treated 100% FPL as the categorical eligibility limit and applied an asset limit. Connecticut's categorical eligibility uses a 200% FPL gross limit, which the household passes at 1.44, and has no asset test. The household is eligible and gets the $24 monthly minimum." +us,scenario_027,snap,glm-5.2,parse_contract_failure,missing_output,False,"It gave no SNAP value and no explanation, so no answer could be scored. The correct value is the $24 monthly minimum allotment times 12, or $288." +us,scenario_027,snap,glm-5.3,llm_error,other,False,"It correctly found that 30% of net income exceeds the two-person maximum, though it used an outdated $536 maximum. It then returned $0 instead of applying the minimum allotment. A categorically eligible two-person household gets $24 a month ($288 a year)." +us,scenario_027,snap,gpt-5.4-mini,llm_error,asset_resource,False,"It ruled the household out under typical asset and income rules. Connecticut's categorical eligibility waives the asset and net income tests, and gross income (1.44 times FPL) passes the 200% limit. The household gets the $24 monthly minimum allotment." +us,scenario_027,snap,gpt-5.4-nano,llm_error,other,False,"It claimed key inputs were missing and defaulted to $0 instead of computing the benefit. The facts given produce net income of $2,118 and a $0 formula benefit, and the $24 monthly minimum for categorically eligible two-person households then applies ($288 a year)." +us,scenario_027,snap,gpt-5.5,llm_error,categorical_eligibility,False,"It treated net income above the SNAP limit or phaseout as ending eligibility. Connecticut's categorical eligibility waives the net income test. When the formula benefit phases out to $0, a two-person household still gets the $24 monthly minimum." +us,scenario_027,snap,gpt-5.6-luna,llm_error,other,False,"It took the $0 formula result after standard and medical deductions as the final benefit. It missed the minimum allotment, which pays categorically eligible one- and two-person households $24 a month ($288 a year)." +us,scenario_027,snap,gpt-5.6-sol,llm_error,categorical_eligibility,False,It denied SNAP because net income exceeds the two-person net limit. Connecticut's categorical eligibility exempts this household from the net income test. The $24 monthly minimum allotment applies. +us,scenario_027,snap,gpt-5.6-terra,llm_error,asset_resource,False,"It applied the elderly/disabled resource limit to the $48,000 in bank assets. Connecticut's categorical eligibility waives the asset test. The household gets the $24 monthly minimum ($288 a year)." +us,scenario_027,snap,gpt-6-luna,llm_error,other,False,It concluded that countable income is too high for a positive allotment and stopped at $0. It missed the minimum allotment: eligible two-person households get $24 a month even when 30% of net income exceeds the $546 maximum. +us,scenario_027,snap,gpt-6-sol,llm_error,categorical_eligibility,False,"It failed the household on the two-person net income limit. Connecticut's categorical eligibility waives that test. With a $0 formula benefit, the household gets the $24 monthly minimum allotment." +us,scenario_027,snap,gpt-6.1-sol,llm_error,other,False,"It correctly found that the 30% contribution ($636) exceeds the $546 two-person maximum, then returned $0. It skipped the $24 monthly minimum for eligible one- and two-person households, which totals $288 a year." +us,scenario_027,snap,gpt-6.1-terra,llm_error,other,False,"It treated net income too high for a formula allotment as meaning no benefit. Because Connecticut's categorical eligibility makes the household eligible, the two-person minimum of $24 a month applies, totaling $288." +us,scenario_027,snap,grok-4.3,llm_error,asset_resource,False,"It cited assets above typical SNAP limits as disqualifying. Connecticut's categorical eligibility waives the asset test, and gross income (1.44 times FPL) passes the 200% limit. The household gets the $24 monthly minimum." +us,scenario_027,snap,grok-4.5,llm_error,asset_resource,False,"It applied a $4,500 elderly/disabled resource limit regardless of income. Connecticut's categorical eligibility removes the asset test. The household is eligible for the $24 monthly minimum allotment." +us,scenario_027,snap,grok-4.6,llm_error,other,False,"It correctly found that 30% of net income exceeds the two-person maximum, but returned $0. It missed the minimum allotment, which pays eligible two-person households $24 a month ($288 a year)." +us,scenario_027,snap,grok-4.7,llm_error,thresholds_rates,False,"It correctly applied categorical eligibility, the asset waiver, and the minimum allotment, but at the FY2025 amount of $23. The 2026 minimum is $24 a month, so the annual total is $288, not $276." +us,scenario_027,snap,grok-build-0.1,llm_error,other,False,"It compared annual net income of about $30,000 with the annual maximum allotment and returned $0. Monthly net income is actually $2,118. The formula benefit is still $0, but it missed the $24 monthly minimum for categorically eligible two-person households." +us,scenario_027,snap,inkling,llm_error,categorical_eligibility,False,"It ruled the household ineligible because net income of about $2,317 exceeds the 100% FPL net limit of about $1,762. Connecticut's categorical eligibility waives the net income test. The household gets the $24 monthly minimum allotment." +us,scenario_027,snap,kimi-k2.6,llm_error,categorical_eligibility,False,It found the household ineligible because net income exceeds the 100% FPL net limit. Categorical eligibility through Connecticut's TANF non-cash program exempts the household from that test. The $24 monthly minimum applies ($288 a year). +us,scenario_027,snap,kimi-k3,llm_error,categorical_eligibility,False,"It applied the two-person net income limit and denied SNAP. Connecticut's categorical eligibility waives the net income test. With a $0 formula benefit, the household gets the $24 monthly minimum allotment." +us,scenario_027,snap,minimax-m3,llm_error,thresholds_rates,False,"It put the 200% FPL gross limit for two people at about $30,120 a year, which is far below the actual limit of about $42,300 ($3,525 a month). It also applied a $4,250 asset limit, which categorical eligibility waives. The household passes at 1.44 times FPL and gets the $24 monthly minimum." +us,scenario_027,snap,muse-spark-1.3,llm_error,asset_resource,False,"It ruled the household out on a $4,250 elderly/disabled asset limit. Connecticut's categorical eligibility has no asset test. The household is eligible for the $24 monthly minimum allotment ($288 a year)." +us,scenario_027,snap,muse-wonder,llm_error,categorical_eligibility,False,"It denied SNAP because net income exceeds the elderly/disabled net limit. Connecticut's categorical eligibility waives the net income test. When the formula benefit is $0, a two-person household gets the $24 monthly minimum." +us,scenario_027,snap,ox-alpha,llm_error,categorical_eligibility,False,"It failed the household on the net income test and zeroed the benefit because 30% of net income exceeds the maximum. Categorical eligibility waives the net income test, and an eligible two-person household gets the $24 monthly minimum instead of $0." +us,scenario_027,snap,qwen-3.7-max,llm_error,categorical_eligibility,False,"It claimed $2,536 a month exceeds the gross and net limits and that the assets disqualify the household. Connecticut's categorical eligibility uses a 200% FPL gross limit, which the household passes at 1.44, and waives both the net income and asset tests. The household gets the $24 monthly minimum." +us,scenario_027,snap,qwen3.8-max,llm_error,thresholds_rates,False,"It made up a $51,000 resource limit and claimed net income is below the poverty guideline, which led to $430 a month. Net income is $2,118, or 1.2 times FPL, so the 30% contribution of $636 wipes out the $546 maximum. Only the $24 monthly minimum is paid ($288 a year)." us,scenario_027,spouse_chip_eligible,glm-5.2,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. us,scenario_027,spouse_medicaid_eligible,claude-fable-5,llm_error,taxable_income_or_deductions,False,"The model correctly saw that $30,435 exceeds the 2-person 138% FPL threshold. It then cut MAGI to $275 by counting only taxable Social Security, but Medicaid MAGI adds back non-taxable Social Security benefits. Household MAGI stays at $30,435 (141% FPL), which is above the expansion limit." us,scenario_027,spouse_medicaid_eligible,claude-haiku-4.5,llm_error,asset_resource,False,"The model treated the spouse as qualifying for blind/disabled Medicaid because the spouse has no income of their own. ABD Medicaid counts the couple's combined resources, and the $48,000 in bank assets is far above Connecticut's ABD resource limit and the SSI couple limit. The ABD pathway fails, SSI is $0, and the 141% FPL MAGI is above the 138% expansion limit." @@ -2654,52 +2684,103 @@ us,scenario_028,federal_income_tax_before_refundable_credits,grok-4.3,llm_error, us,scenario_028,federal_income_tax_before_refundable_credits,grok-build-0.1,llm_error,thresholds_rates,False,"It assumed TCJA expired, used a 15% bracket and a $1,000-per-child CTC, and even left out the personal exemptions its own expiration premise requires. 2026 law uses the $24,150 HoH deduction and 10%/12% brackets, giving $3,949.20 of tax that the $6,600 CTC fully offsets." us,scenario_028,federal_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"It submitted no value for federal_income_tax_before_refundable_credits, so there was no answer to score against the $0 reference." us,scenario_028,federal_income_tax_before_refundable_credits,minimax-m3,llm_error,credit_phaseout,False,"It used a $2,000-per-child CTC instead of $2,200 and subtracted $5,100 of refundable ACTC first, leaving only $900 as nonrefundable. The nonrefundable CTC is applied first up to the full tax liability, which zeroes out the roughly $3,950 tax." -us,scenario_028,federal_refundable_credits,claude-fable-5,llm_error,other,False,"Its own working reached about $2,916 (ACTC ≈ $2,665 plus EITC ≈ $251), but it submitted $5,100. That is just the 3 × $1,700 refundable cap and ignores that the refundable CTC is limited to the CTC left after offsetting the $3,949.20 tax ($2,650.80). Its EITC also used an $8,046 maximum and a $23,000 phase-out start instead of $8,231 and $23,890, which understated the $624.13 credit." -us,scenario_028,federal_refundable_credits,claude-fable-5.1,llm_error,credit_phaseout,False,"It started the EITC phase-out at $23,000 instead of the 2026 HoH threshold of $23,890, so it got $436.70 instead of $8,231 − 21.06% × ($60,010 − $23,890) = $624.13. Its refundable CTC of $2,644.80 was also slightly low because it used $3,955 of tax instead of $3,949.20, which gives $2,650.80." -us,scenario_028,federal_refundable_credits,claude-haiku-4.5,llm_error,credit_phaseout,False,"It added non-taxable child support to income and declared the three-child EITC fully phased out, missing the $624.13 that remains at $60,010 because the 2026 phase-out runs to about $62,974. It also used $2,000 per child and produced an unsupported $3,850 for the refundable CTC, instead of the unused CTC $6,600 − $3,949.20 = $2,650.80." -us,scenario_028,federal_refundable_credits,claude-haiku-5.5,llm_error,other,False,"It claimed tax liability fully absorbs the CTC, but pre-credit tax is only $3,949.20 on $35,860 of taxable income, so $2,650.80 of the $6,600 CTC is refundable. It also wrongly treated the three-child EITC as zero, when $624.13 remains at $60,010." -us,scenario_028,federal_refundable_credits,claude-opus-4.7,llm_error,thresholds_rates,False,"It used the pre-OBBBA $2,000 per child ($6,000) instead of $2,200 ($6,600) and a $23,000 standard deduction instead of $24,150, which produced $2,037 rather than $6,600 − $3,949.20 = $2,650.80. It also applied the 2024 three-child EITC phase-out end of about $59,899 instead of the 2026 parameters ($8,231 maximum, $23,890 start), so it dropped the $624.13 EITC." -us,scenario_028,federal_refundable_credits,claude-opus-4.8,llm_error,other,False,"Its reasoning came to about $1,200 of ACTC (a $6,000 CTC minus a guessed $4,800 tax), but it submitted an unrelated $4,500. Pre-credit tax is $3,949.20 against a $6,600 CTC, so the refundable CTC is $2,650.80, and the three-child EITC is $624.13, not zero." -us,scenario_028,federal_refundable_credits,claude-opus-5,llm_error,other,False,"It paid the full $1,700 × 3 = $5,100 ACTC cap and skipped the rule that the refundable CTC cannot exceed the CTC left after the nonrefundable credit offsets the $3,949.20 tax, which leaves $2,650.80. It also set the EITC to zero, though $624.13 remains at $60,010 with three children." -us,scenario_028,federal_refundable_credits,claude-sonnet-4.6,llm_error,thresholds_rates,False,"It used $2,000 per child, the pre-OBBBA $22,500 HoH standard deduction and 2025 brackets, giving $4,170 of tax and a $1,830 ACTC instead of $6,600 − $3,949.20 = $2,650.80. It also treated the three-child EITC as ending near $57–58k, when the 2026 phase-out ($8,231 maximum, $23,890 start, 21.06%) still leaves $624.13." -us,scenario_028,federal_refundable_credits,claude-sonnet-5,llm_error,thresholds_rates,False,"It used a $6,000 CTC ($2,000 per child) instead of $6,600 and assumed an EITC phase-out threshold of about $56,838, which zeroed out an EITC that is actually $624.13. It then submitted a rough $2,000 instead of computing the unused CTC, $6,600 − $3,949.20 = $2,650.80." -us,scenario_028,federal_refundable_credits,deepseek-v4-flash-0731,llm_error,thresholds_rates,False,"It used a $6,000 CTC and $4,170 of tax, giving a $1,830 ACTC, instead of the $2,200-per-child $6,600 CTC minus $3,949.20 tax = $2,650.80. Its $165 EITC also understates the 2026 three-child credit of $8,231 − 21.06% × ($60,010 − $23,890) = $624.13." -us,scenario_028,federal_refundable_credits,deepseek-v4-pro,llm_error,other,False,"It asserted tax liability exceeds the CTC, but pre-credit tax is $3,949.20 against a $6,600 CTC, which leaves $2,650.80 refundable. It also treated the EITC as phased out at $60,000, when the three-child credit is still $624.13 at $60,010." -us,scenario_028,federal_refundable_credits,deepseek-v4-pro-0813,llm_error,other,False,"It counted only an EITC of about $662.87 (the correct figure is $624.13) and said no refundable CTC remained. The $6,600 CTC exceeds the $3,949.20 pre-credit tax, so $2,650.80 is refundable within the $5,100 cap." -us,scenario_028,federal_refundable_credits,deepseek-v4.1-flash,llm_error,thresholds_rates,False,"It used a $6,000 CTC ($2,000 per child) and $4,073.20 of tax, giving a $1,926.80 ACTC instead of $6,600 − $3,949.20 = $2,650.80. Its EITC used an $8,271 maximum and a $24,024 phase-out start, which gave $692.35 instead of $624.13 from the 2026 values of $8,231 and $23,890." -us,scenario_028,federal_refundable_credits,gemini-3-flash-preview,llm_error,thresholds_rates,False,"It left only $66 of CTC after the tax offset, which means it used a CTC far below the $2,200-per-child $6,600, a tax far above $3,949.20, or both. With the correct figures the refundable CTC is $2,650.80. Its EITC of $524 also falls short of $624.13." -us,scenario_028,federal_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,other,False,"It assumed income and tax liability wipe out all refundable credits. The $3,949.20 pre-credit tax leaves $2,650.80 of the $6,600 CTC refundable, and the three-child EITC of $624.13 is still payable at $60,010." -us,scenario_028,federal_refundable_credits,gemini-3.1-pro-preview,llm_error,other,False,"It found an EITC of about $574 (the correct figure is $624.13) but claimed the CTC was fully used against tax. The $6,600 CTC exceeds the $3,949.20 pre-credit tax by $2,650.80, and that amount is refundable." -us,scenario_028,federal_refundable_credits,gemini-3.5-flash,llm_error,thresholds_rates,False,"It applied a $3,000 CTC ($1,000 per child, assuming the TCJA sunset), but OBBBA permanently set the 2026 CTC at $2,200 per child, so the total is $6,600 and $2,650.80 remains after the $3,949.20 tax. It also wrongly declared the household EITC-ineligible, when the three-child EITC is $624.13." -us,scenario_028,federal_refundable_credits,gemini-3.5-flash-lite,llm_error,other,False,"It returned zero by assuming both credits are eliminated by income and tax liability. The $6,600 CTC exceeds the $3,949.20 pre-credit tax, so $2,650.80 is refundable, and the three-child EITC at $60,010 is $624.13." -us,scenario_028,federal_refundable_credits,gemini-3.6-flash,llm_error,thresholds_rates,False,"It used a $6,000 CTC and $4,089.20 of tax, giving $1,910.80, instead of the $2,200-per-child $6,600 CTC minus $3,949.20 = $2,650.80. It also left out the $624.13 three-child EITC entirely." -us,scenario_028,federal_refundable_credits,gemini-3.7-flash,llm_error,other,False,"It treated the CTC as fully absorbed and the EITC as phased out. Pre-credit tax of $3,949.20 leaves $2,650.80 of the $6,600 CTC refundable, and the 2026 three-child EITC phase-out runs to about $62,974, so $624.13 remains." -us,scenario_028,federal_refundable_credits,gemini-3.8-flash,llm_error,thresholds_rates,False,"Its $1,838.80 ACTC implies a $6,000 CTC ($2,000 per child) and about $4,161 of tax, instead of $6,600 − $3,949.20 = $2,650.80. Its EITC of $327.51 also understates the correct $8,231 − 21.06% × ($60,010 − $23,890) = $624.13." -us,scenario_028,federal_refundable_credits,gemini-4-argon,llm_error,taxable_income_or_deductions,False,"Its EITC of $624 is correct, but it understated pre-credit tax as $3,837.60 instead of $3,949.20. The correct tax comes from $35,860 of taxable income after the $24,150 HoH deduction, at 10% up to $17,700 and 12% above. The understated tax overstated the refundable CTC by $111.60 ($2,762.40 vs $2,650.80)." -us,scenario_028,federal_refundable_credits,glm-5.2,parse_contract_failure,missing_output,False,"The model gave no parseable value for federal_refundable_credits, so there was no substantive answer to score against the correct $3,274.93 ($2,650.80 refundable CTC plus $624.13 EITC)." -us,scenario_028,federal_refundable_credits,glm-5.3,llm_error,other,False,"It used an $1,800 per-child refundable cap (the 2026 cap is $1,700) and paid the whole cap without subtracting the CTC already used against the $3,949.20 tax. That limit holds the refundable CTC to $2,650.80. It also zeroed out the EITC, when $624.13 remains at $60,010 with three children." -us,scenario_028,federal_refundable_credits,gpt-5.4-mini,llm_error,other,False,"It treated the whole $2,000 per child as refundable, ignoring both the nonrefundable offset against the $3,949.20 tax and the $1,700 per-child refundable cap. Applied correctly, the refundable CTC is $6,600 − $3,949.20 = $2,650.80. It also omitted the $624.13 EITC." -us,scenario_028,federal_refundable_credits,gpt-5.4-nano,llm_error,other,False,"It assumed no refundable credit applies at this income. The $6,600 CTC exceeds the $3,949.20 pre-credit tax by $2,650.80, which is refundable, and the three-child EITC at $60,010 is $624.13." -us,scenario_028,federal_refundable_credits,gpt-5.5,llm_error,taxable_income_or_deductions,False,"It used only $2,184.20 of CTC against tax, badly understating the $3,949.20 pre-credit tax on $35,860 of taxable income. That inflated the refundable CTC to about $4,416 (rounded to $4,444) instead of $2,650.80. It also set the EITC to zero, though $624.13 remains." -us,scenario_028,federal_refundable_credits,gpt-5.6-luna,llm_error,credit_phaseout,False,"Its refundable CTC of $2,650.80 is correct, but it called the EITC unavailable at this income. With three children the 2026 phase-out ($8,231 maximum, $23,890 start, 21.06%) leaves $624.13 at $60,010, so it omitted that amount." -us,scenario_028,federal_refundable_credits,gpt-5.6-terra,llm_error,other,False,"It paid the full $1,700 × 3 = $5,100 refundable cap, ignoring that the refundable CTC is limited to the CTC left after offsetting the $3,949.20 tax, which is $2,650.80. It also left out the $624.13 three-child EITC." -us,scenario_028,federal_refundable_credits,gpt-6-luna,llm_error,credit_phaseout,False,"Its $2,651 refundable CTC is right, but it rounded the EITC to about $650 instead of computing $8,231 − 21.06% × ($60,010 − $23,890) = $624.13. That overstated the total by about $26." -us,scenario_028,federal_refundable_credits,gpt-6-sol,llm_error,credit_phaseout,False,"It correctly computed the $2,650.80 refundable CTC but left out the EITC entirely. With three children the EITC at $60,010 is still $624.13 under the 2026 phase-out, so it is missing from the total." -us,scenario_028,federal_refundable_credits,grok-4.3,llm_error,other,False,"It said no refundable credit applies. The $6,600 CTC exceeds the $3,949.20 pre-credit tax, leaving $2,650.80 refundable, and the three-child EITC of $624.13 is still payable at $60,010." -us,scenario_028,federal_refundable_credits,grok-4.5,llm_error,thresholds_rates,False,"It left only about $40 of ACTC, which reflects a CTC far below the $2,200-per-child $6,600 or an overstated tax. With the correct $3,949.20 tax the refundable CTC is $2,650.80. Its EITC of about $660 from guessed parameters also exceeds the correct $624.13." -us,scenario_028,federal_refundable_credits,grok-4.6,llm_error,thresholds_rates,False,"It left only $48 of unused CTC, implying a CTC far below the $2,200-per-child $6,600 or an overstated tax; the correct figure is $6,600 − $3,949.20 = $2,650.80. Its EITC of $636 also used an $8,239 maximum and a $23,910 start instead of $8,231 and $23,890, which give $624.13." -us,scenario_028,federal_refundable_credits,grok-4.7,llm_error,thresholds_rates,False,"Its $2,952 remainder after $3,948 of tax implies a $6,900 CTC ($2,300 per child) instead of the 2026 $2,200 per child ($6,600), which gives $2,650.80. Its EITC of $661 also overstates the correct $8,231 − 21.06% × ($60,010 − $23,890) = $624.13." -us,scenario_028,federal_refundable_credits,grok-build-0.1,llm_error,thresholds_rates,False,"It assumed the CTC reverted to $1,000 per child ($3,000) and was fully used against tax. OBBBA set $2,200 per child, so $6,600 − $3,949.20 = $2,650.80 is refundable. Its EITC also used an $8,302 maximum and a $24,099 start, giving $739 instead of $624.13." -us,scenario_028,federal_refundable_credits,inkling,llm_error,credit_phaseout,False,"Its refundable CTC of $2,649 is essentially right, but it put the EITC at about $340. The 2026 three-child formula gives $8,231 − 21.06% × ($60,010 − $23,890) = $624.13." -us,scenario_028,federal_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"The model gave no parseable value for federal_refundable_credits, so there was no substantive answer to score against the correct $3,274.93 ($2,650.80 refundable CTC plus $624.13 EITC)." -us,scenario_028,federal_refundable_credits,kimi-k3,llm_error,taxable_income_or_deductions,False,"Its EITC of $624.13 is exact, but it put pre-credit tax at $3,838.10 instead of $3,949.20. The correct tax comes from $35,860 of taxable income after the $24,150 HoH standard deduction, at 10% up to $17,700 and 12% above. That error inflated the refundable CTC to $2,761.90 instead of $2,650.80." -us,scenario_028,federal_refundable_credits,minimax-m3,llm_error,other,False,"It set the ACTC to min(15% earnings limit, $5,100 cap) and never applied the third limit: the CTC left after offsetting the $3,949.20 tax, which is $2,650.80. It also treated the EITC as fully phased out, though $624.13 remains at $60,010." -us,scenario_028,federal_refundable_credits,muse-spark-1.3,llm_error,credit_phaseout,False,"It overstated the EITC at about $1,500. The 2026 three-child credit at $60,010 is $8,231 − 21.06% × ($60,010 − $23,890) = $624.13. Its ACTC of $2,592 is also slightly below the correct $2,650.80." -us,scenario_028,federal_refundable_credits,muse-wonder,llm_error,credit_phaseout,False,"It got the refundable CTC of about $2,650 right but rounded the EITC to roughly $650 instead of computing the exact $624.13. It then submitted a rounded $3,300 rather than $3,274.93." -us,scenario_028,federal_refundable_credits,ox-alpha,llm_error,credit_phaseout,False,"Its refundable CTC of $2,650.80 is correct, but it started the EITC phase-out at $22,210 instead of the 2026 HoH threshold of $23,890. That cut the EITC to $273.32 instead of $624.13." -us,scenario_028,federal_refundable_credits,qwen-3.7-max,llm_error,thresholds_rates,False,"It used $2,000 per child ($6,000) instead of $2,200 ($6,600), which gave a $1,918.80 ACTC instead of $2,650.80. It also inflated the EITC parameters (an $8,222 maximum and a $25,914 start), which produced $1,042 instead of $624.13." -us,scenario_028,federal_refundable_credits,qwen3.8-max,llm_error,other,False,"It said the earned-income test limits the ACTC to $3,200, but that test allows $8,625 and does not bind. The binding limit is the CTC left after the $3,949.20 tax offset, which is $2,650.80. It also left out the $624.13 three-child EITC." -us,scenario_028,free_school_meals_eligible,glm-5.2,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. +us,scenario_028,federal_refundable_credits,claude-fable-5,llm_error,other,False,"The model's own work reached about $2,916: refundable CTC of $6,600 − $3,935 = $2,665, plus about $251 of EITC. It then submitted $5,100, the 3 × $1,700 refundable cap, which skips the rule that ACTC is limited to the CTC left after the nonrefundable portion offsets tax. Its EITC was also too low because it used a $23,000 phase-out start and a lower maximum instead of $23,890 and $8,231, which give $624.13." +us,scenario_028,federal_refundable_credits,claude-fable-5.1,llm_error,thresholds_rates,False,"It started the EITC phase-out at $23,000 instead of the 2026 non-joint threshold of $23,890, which gave $436.70 instead of $624.13. Its pre-credit tax of about $3,955 was also slightly off from the correct $3,949.20, so its refundable CTC came out at $2,644.80 instead of $2,650.80." +us,scenario_028,federal_refundable_credits,claude-haiku-4.5,llm_error,credit_phaseout,False,"It counted nontaxable child support in income and declared the household ineligible for EITC, but the 3-child EITC is still $624.13 at $60,010 AGI. Its $3,850 refundable CTC figure does not follow from any rule. The correct refundable CTC is the $2,650.80 of the $6,600 credit left after offsetting $3,949.20 of tax." +us,scenario_028,federal_refundable_credits,claude-haiku-5.5,llm_error,credit_phaseout,False,"It claimed tax liability fully absorbs the CTC, but pre-credit tax is only $3,949.20 against a $6,600 CTC, so $2,650.80 is refundable. It also wrongly found no EITC, when the 3-child EITC at $60,010 is $624.13." +us,scenario_028,federal_refundable_credits,claude-opus-4.7,llm_error,thresholds_rates,False,"It used the pre-OBBBA $2,000-per-child CTC ($6,000) instead of $2,200 per child ($6,600), which gave $2,037 of unused CTC instead of $2,650.80. It also said the 3-child EITC ends at about $59,899, but the 2026 phase-out runs to about $62,970, which leaves $624.13 at $60,010." +us,scenario_028,federal_refundable_credits,claude-opus-4.8,llm_error,thresholds_rates,False,"It used a $6,000 CTC and an inflated pre-credit tax of about $4,800, then submitted $4,500, which contradicts its own estimate of about $1,200 of ACTC. The correct figures are a $6,600 CTC and $3,949.20 of tax, leaving $2,650.80 refundable, plus $624.13 of EITC, which it wrongly zeroed." +us,scenario_028,federal_refundable_credits,claude-opus-5,llm_error,other,False,"It awarded the full $1,700-per-child refundable cap ($5,100) and never applied the rule that ACTC cannot exceed the CTC left after the nonrefundable portion offsets the $3,949.20 tax, which limits it to $2,650.80. It also wrongly zeroed the EITC, which is $624.13." +us,scenario_028,federal_refundable_credits,claude-sonnet-4.6,llm_error,thresholds_rates,False,"It used a $2,000-per-child CTC, a $22,500 standard deduction and 2024 brackets, which gave $4,170 of tax and $1,830 of ACTC. The correct inputs are $2,200 per child, $24,150 and 2026 brackets, giving $3,949.20 of tax and $2,650.80 of ACTC. It also wrongly put the 3-child EITC phase-out end near $58,000; the 2026 EITC at $60,010 is still $624.13." +us,scenario_028,federal_refundable_credits,claude-sonnet-5,llm_error,thresholds_rates,False,"It assumed a $2,000-per-child CTC and an EITC phase-out end of about $56,838, then guessed $2,000 total. The correct total is $2,650.80 of unused CTC ($6,600 − $3,949.20) plus $624.13 of EITC." +us,scenario_028,federal_refundable_credits,deepseek-v4-flash-0731,llm_error,thresholds_rates,False,"It used a $6,000 CTC and $4,170 of tax, giving $1,830 of ACTC instead of $6,600 − $3,949.20 = $2,650.80. Its EITC of $165 also understates the $624.13 that the $8,231 maximum, $23,890 threshold and 21.06% rate produce." +us,scenario_028,federal_refundable_credits,deepseek-v4-pro,llm_error,credit_phaseout,False,"It claimed tax liability exceeds the CTC, but pre-credit tax of $3,949.20 is well below the $6,600 CTC, leaving $2,650.80 refundable. It also wrongly treated the EITC as fully phased out at $60,000, when it is still $624.13." +us,scenario_028,federal_refundable_credits,deepseek-v4-pro-0813,llm_error,other,False,"Its EITC estimate of $662.87 was close, but it dropped the refundable CTC entirely by assuming the nonrefundable CTC is fully used against tax. In fact $6,600 − $3,949.20 = $2,650.80 of CTC is left and refundable." +us,scenario_028,federal_refundable_credits,deepseek-v4.1-flash,llm_error,thresholds_rates,False,"It used a $6,000 CTC and $4,073.20 of tax, giving $1,926.80 of ACTC instead of $6,600 − $3,949.20 = $2,650.80. Its EITC also used a $8,271 maximum and $24,024 threshold instead of $8,231 and $23,890, which overstated it at $692.35 versus $624.13." +us,scenario_028,federal_refundable_credits,gemini-3-flash-preview,llm_error,thresholds_rates,False,"Its $66 of leftover CTC is consistent with a sunset-era CTC sized roughly to cover the tax. The OBBBA $6,600 CTC exceeds the $3,949.20 tax by $2,650.80, all of it refundable. Its EITC of $524 also falls short of the $624.13 that the 2026 parameters give." +us,scenario_028,federal_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,credit_phaseout,False,"It reported no refundable credits, missing both the $2,650.80 of refundable CTC (the $6,600 CTC minus $3,949.20 of tax) and the $624.13 EITC still available to a 3-child filer at $60,010." +us,scenario_028,federal_refundable_credits,gemini-3.1-pro-preview,llm_error,other,False,"It estimated the EITC at $574 instead of $624.13, and it wrongly said the CTC was fully used against tax. The $6,600 CTC exceeds the $3,949.20 tax by $2,650.80, which is refundable." +us,scenario_028,federal_refundable_credits,gemini-3.5-flash,llm_error,thresholds_rates,False,"It used a $3,000 CTC ($1,000 per child, as if TCJA had expired) and $3,039 of tax, so it found no ACTC. OBBBA sets the 2026 CTC at $2,200 per child ($6,600), which leaves $2,650.80 refundable. It also wrongly found no EITC, when $624.13 remains at $60,010." +us,scenario_028,federal_refundable_credits,gemini-3.5-flash-lite,llm_error,credit_phaseout,False,"It zeroed all refundable credits. In fact the $6,600 CTC exceeds the $3,949.20 tax, leaving $2,650.80 of refundable CTC, and the 3-child EITC at $60,010 is still $624.13." +us,scenario_028,federal_refundable_credits,gemini-3.6-flash,llm_error,thresholds_rates,False,"It used a $6,000 CTC and $4,089.20 of tax, giving $1,910.80 instead of $6,600 − $3,949.20 = $2,650.80. It also left out the $624.13 EITC entirely." +us,scenario_028,federal_refundable_credits,gemini-3.7-flash,llm_error,credit_phaseout,False,"It claimed income exceeds the EITC phase-out and the CTC is fully absorbed by tax, but the 3-child EITC is still $624.13 at $60,010. Only $3,949.20 of the $6,600 CTC is absorbed, leaving $2,650.80 refundable." +us,scenario_028,federal_refundable_credits,gemini-3.8-flash,llm_error,thresholds_rates,False,"Its ACTC of $1,838.80 implies a $6,000 CTC and about $4,161 of tax, instead of $6,600 and $3,949.20, which leave $2,650.80. Its EITC of $327.51 also understates the $624.13 from the $8,231 maximum and $23,890 threshold." +us,scenario_028,federal_refundable_credits,gemini-4-argon,llm_error,taxable_income_or_deductions,False,"The EITC ($624) and the $6,600 CTC were right, but it understated pre-credit tax at $3,837.60. The correct tax is $3,949.20: taxable income of $60,010 − $24,150 = $35,860 run through the 2026 head-of-household brackets. That error overstated the refundable CTC by $111.60." +us,scenario_028,federal_refundable_credits,glm-5.2,parse_contract_failure,missing_output,False,"No value or explanation was returned for federal_refundable_credits. The correct derivation is $2,650.80 of refundable CTC plus $624.13 of EITC, for $3,274.93." +us,scenario_028,federal_refundable_credits,glm-5.3,llm_error,other,False,"It used an $1,800-per-child refundable cap instead of $1,700, and paid the cap in full without limiting ACTC to the CTC left after offsetting the $3,949.20 tax ($2,650.80). It also wrongly zeroed the $624.13 EITC." +us,scenario_028,federal_refundable_credits,gpt-5.4-mini,llm_error,other,False,"It treated a full $2,000 per child as refundable. The refundable portion is capped at $1,700 per child and limited to the CTC left after offsetting the $3,949.20 tax, which yields $2,650.80. It also left out the $624.13 EITC." +us,scenario_028,federal_refundable_credits,gpt-5.4-nano,llm_error,credit_phaseout,False,"It reported no refundable credits, missing the $2,650.80 of refundable CTC (the $6,600 CTC minus $3,949.20 of tax) and the $624.13 EITC that remains for 3 children at $60,010." +us,scenario_028,federal_refundable_credits,gpt-5.5,llm_error,taxable_income_or_deductions,False,"It applied only $2,184.20 of nonrefundable CTC, far below the correct pre-credit tax of $3,949.20 on $35,860 of taxable income, so its ACTC was inflated. It also wrongly zeroed the $624.13 EITC." +us,scenario_028,federal_refundable_credits,gpt-5.6-luna,llm_error,credit_phaseout,False,"The refundable CTC of $2,650.80 was right, but it wrongly declared the EITC unavailable. With three children the phase-out runs past $60,010, leaving $8,231 − 21.06% × ($60,010 − $23,890) = $624.13." +us,scenario_028,federal_refundable_credits,gpt-5.6-terra,llm_error,other,False,"It paid the full $1,700-per-child refundable cap ($5,100) without limiting ACTC to the CTC left after the nonrefundable portion offsets the $3,949.20 tax, which gives $2,650.80. It also left out the $624.13 EITC." +us,scenario_028,federal_refundable_credits,gpt-6-luna,llm_error,credit_phaseout,False,"Its refundable CTC of $2,651 was right, but it rounded the EITC to about $650 instead of computing $8,231 − 21.06% × ($60,010 − $23,890) = $624.13. That overstated the total by about $26." +us,scenario_028,federal_refundable_credits,gpt-6-sol,llm_error,credit_phaseout,False,"It computed the refundable CTC correctly ($6,600 − $3,949.20 = $2,650.80) but left out the EITC. For three children at $60,010 AGI the EITC is still $8,231 − 21.06% × ($60,010 − $23,890) = $624.13." +us,scenario_028,federal_refundable_credits,gpt-6.1-terra,llm_error,other,False,"It gave no derivation, and its $3,430 overstates the correct sum of $2,650.80 refundable CTC (the $6,600 CTC minus $3,949.20 of tax) and $624.13 EITC by about $155. That pattern fits an overestimated EITC or understated pre-credit tax." +us,scenario_028,federal_refundable_credits,grok-4.3,llm_error,credit_phaseout,False,"It claimed no refundable credits qualify, missing both the $624.13 EITC still available for 3 children at $60,010 and the $2,650.80 of CTC left after offsetting the $3,949.20 tax." +us,scenario_028,federal_refundable_credits,grok-4.5,llm_error,thresholds_rates,False,"It left only about $40 of ACTC, which implies a CTC roughly equal to the tax. The OBBBA $2,200-per-child CTC ($6,600) exceeds the $3,949.20 tax by $2,650.80. Its EITC of about $660 also overstates the $624.13 from the $8,231 maximum and $23,890 threshold." +us,scenario_028,federal_refundable_credits,grok-4.6,llm_error,thresholds_rates,False,"It included about $48 of ACTC, understating the correct $2,650.80 by about $2,602.80. Its EITC of $636 came from an $8,239 maximum and $23,910 threshold instead of $8,231 and $23,890 ($624.13)." +us,scenario_028,federal_refundable_credits,grok-4.7,llm_error,thresholds_rates,False,"Its tax of $3,948 was essentially right, but its $2,952 of leftover CTC implies a $6,900 CTC ($2,300 per child) instead of $6,600, which overstated ACTC by about $300. Its EITC of $661 also exceeds the correct $624.13." +us,scenario_028,federal_refundable_credits,grok-build-0.1,llm_error,thresholds_rates,False,"It used a sunset-era $3,000 CTC ($1,000 per child), so it found no refundable CTC. OBBBA's $6,600 CTC leaves $2,650.80 refundable after the $3,949.20 tax. Its EITC used an $8,302 maximum and $24,099 threshold, giving $739 instead of $624.13." +us,scenario_028,federal_refundable_credits,inkling,llm_error,credit_phaseout,False,"The refundable CTC of about $2,649 was correct, but it estimated the EITC at about $340 instead of $8,231 − 21.06% × ($60,010 − $23,890) = $624.13, which understated the total." +us,scenario_028,federal_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"No value or explanation was returned for federal_refundable_credits. The correct derivation is $2,650.80 of refundable CTC plus $624.13 of EITC, for $3,274.93." +us,scenario_028,federal_refundable_credits,kimi-k3,llm_error,taxable_income_or_deductions,False,"The EITC of $624.13 was exactly right, but it put pre-credit tax at $3,838.10 instead of $3,949.20. The correct figure comes from $60,010 − $24,150 = $35,860 of taxable income in the 2026 head-of-household brackets, so its refundable CTC was $111.10 too high ($2,761.90 vs $2,650.80)." +us,scenario_028,federal_refundable_credits,minimax-m3,llm_error,other,False,"It set ACTC to the $5,100 cap for three children without limiting it to the CTC left after the nonrefundable portion offsets the $3,949.20 tax, which limits it to $2,650.80. It also zeroed the EITC even though its own ~$61,500 phase-out end is above $60,010; the correct EITC is $624.13." +us,scenario_028,federal_refundable_credits,muse-spark-1.3,llm_error,credit_phaseout,False,"It put the EITC at about $1,500, far above the $624.13 that the 21.06% phase-out from $23,890 leaves at $60,010. Its refundable CTC of about $2,592 was also slightly below the correct $2,650.80." +us,scenario_028,federal_refundable_credits,muse-wonder,llm_error,credit_phaseout,False,"The refundable CTC was about right at $2,650, but it rounded the EITC to about $650 instead of computing $624.13 from the $8,231 maximum, $23,890 threshold and 21.06% rate. It then rounded the total to $3,300." +us,scenario_028,federal_refundable_credits,ox-alpha,llm_error,thresholds_rates,False,"The refundable CTC of $2,650.80 was right, but it started the EITC phase-out at $22,210 instead of the 2026 non-joint threshold of $23,890, and used an $8,234 maximum instead of $8,231. That understated the EITC at $273.32 instead of $624.13." +us,scenario_028,federal_refundable_credits,qwen-3.7-max,llm_error,thresholds_rates,False,"It used a $6,000 CTC and $4,081.20 of tax, giving $1,918.80 of ACTC instead of $6,600 − $3,949.20 = $2,650.80. Its EITC came from improvised inflation of older parameters ($8,222 maximum, $25,914 threshold) and reached $1,042 instead of $624.13." +us,scenario_028,federal_refundable_credits,qwen3.8-max,llm_error,other,False,"It said the 15%-of-earnings-over-$2,500 limit binds, but that limit is $8,625 and does not bind. The binding limit is the CTC left after offsetting the $3,949.20 tax ($2,650.80). It also left out the $624.13 EITC." +us,scenario_028,free_school_meals_eligible,claude-fable-5,llm_error,state_local_rule,False,"The model correctly found that income is above the 130% FPL free-meal limit, but it treated that federal test as the only route to free meals. It never applied Pennsylvania's universal free breakfast under Act 33, which makes breakfast free for all three children regardless of income and creates positive free meal support." +us,scenario_028,free_school_meals_eligible,claude-fable-5.1,llm_error,state_local_rule,False,"The model stopped once income was above 130% FPL with no SNAP or TANF categorical eligibility. It ignored Pennsylvania's universal free school breakfast (24 P.S. § 13-1337.1(c.2)), which gives free breakfast regardless of income and makes free meal support positive." +us,scenario_028,free_school_meals_eligible,claude-haiku-4.5,llm_error,state_local_rule,False,"The model counted a household of 5 instead of 4 and left out the $10 of interest. Its main mistake was relying only on the federal 130% FPL free-meal test and missing Pennsylvania's universal free breakfast, which makes breakfast free for the three school-age children at any income." +us,scenario_028,free_school_meals_eligible,claude-haiku-5.5,llm_error,state_local_rule,False,"The model applied only the federal income limit for free meals. It missed that Pennsylvania's Act 33 free breakfast program gives every student at participating schools free breakfast regardless of household income, which produces positive free meal support." +us,scenario_028,free_school_meals_eligible,claude-opus-4.7,llm_error,state_local_rule,False,"The model correctly put income above the 185% reduced-price limit; it is about 186% of the guideline. More importantly, it treated federal income tiers as the whole test and missed Pennsylvania's universal free breakfast, which makes breakfast free regardless of income." +us,scenario_028,free_school_meals_eligible,claude-opus-4.8,llm_error,state_local_rule,False,"The model correctly said income exceeds the 185% limit; it is about 186% of the guideline. It also relied only on the federal 130% FPL free-meal threshold and never applied Pennsylvania's universal free breakfast under Act 33, which provides free breakfast to all three children regardless of income." +us,scenario_028,free_school_meals_eligible,claude-opus-5,llm_error,state_local_rule,False,"The model compared income only against the federal 130% FPL free limit. It missed Pennsylvania's income-blind universal free school breakfast, which makes free meal support positive for the three K-12 children." +us,scenario_028,free_school_meals_eligible,claude-opus-5.5,llm_error,state_local_rule,False,"The model correctly totaled $61,277 of income, but it applied only the federal 130% FPL free-meal test. It missed Pennsylvania's Act 33 universal free breakfast, which provides free breakfast regardless of income." +us,scenario_028,free_school_meals_eligible,claude-sonnet-4.6,llm_error,state_local_rule,False,"The model's 130% FPL figure was wrong ($47,645), but the decisive error was treating the federal free-meal income test as the only route. Pennsylvania's universal free breakfast gives the children free breakfast regardless of income, so free meal support is positive." +us,scenario_028,free_school_meals_eligible,claude-sonnet-5,llm_error,state_local_rule,False,"The model counted a family of 5 instead of 4 and relied only on the federal 130% FPL free threshold. It missed Pennsylvania's universal free school breakfast, which makes breakfast free for all three children at any income." +us,scenario_028,free_school_meals_eligible,claude-sonnet-5.5,llm_error,state_local_rule,False,"The model stopped at income above the federal 130% FPL free-meal limit. It never applied Pennsylvania's Act 33 universal free breakfast, which provides free breakfast regardless of income and creates positive free meal support." +us,scenario_028,free_school_meals_eligible,deepseek-v4-flash-0731,llm_error,state_local_rule,False,"The model applied only the federal 130% FPL free-meal test, and it also left out the $10 of interest. It missed Pennsylvania's universal free breakfast for students at participating schools, which is granted regardless of income." +us,scenario_028,free_school_meals_eligible,deepseek-v4-pro,llm_error,state_local_rule,False,"The model left the $1,267 of child support out of countable income and used only the federal 130% FPL free-meal limit. It missed Pennsylvania's income-blind universal free breakfast, which makes free meal support positive." +us,scenario_028,free_school_meals_eligible,deepseek-v4-pro-0813,llm_error,state_local_rule,False,"The model correctly found income of $61,277 above 130% FPL, but it treated that federal test as decisive. It missed Pennsylvania's Act 33 universal free breakfast, which gives the three children free breakfast regardless of income." +us,scenario_028,free_school_meals_eligible,deepseek-v4.1-flash,llm_error,state_local_rule,False,"The model compared income only to the federal 130% FPL free threshold, and it left out the $10 of interest. It never applied Pennsylvania's universal free school breakfast, which is free regardless of income." +us,scenario_028,free_school_meals_eligible,gemini-3-flash-preview,llm_error,state_local_rule,False,"The model applied only the federal 130% FPL free-meal threshold. It missed Pennsylvania's universal free breakfast under 24 P.S. § 13-1337.1(c.2), which makes breakfast free for the three K-12 children at any income." +us,scenario_028,free_school_meals_eligible,gemini-3.1-flash-lite-preview,llm_error,state_local_rule,False,"The model concluded no free meals from the federal income threshold alone. It missed Pennsylvania's income-blind universal free breakfast, which yields positive free meal support for the three children." +us,scenario_028,free_school_meals_eligible,gemini-3.1-pro-preview,llm_error,state_local_rule,False,"The model correctly placed income above 130% FPL but treated the federal free-meal test as the only route. It missed Pennsylvania's Act 33 universal free school breakfast, which applies regardless of household income." +us,scenario_028,free_school_meals_eligible,gemini-3.5-flash,llm_error,state_local_rule,False,"The model relied only on the federal 130% FPL limit. It overlooked Pennsylvania's universal free breakfast program, which gives free breakfast to students at participating schools regardless of income and produces positive free meal support." +us,scenario_028,free_school_meals_eligible,gemini-3.5-flash-lite,llm_error,state_local_rule,False,"The model applied only the federal 130% poverty-guideline free-meal test. It missed Pennsylvania's income-blind universal free school breakfast, which makes the household's free meal support positive." +us,scenario_028,free_school_meals_eligible,gemini-3.6-flash,llm_error,state_local_rule,False,"The model used only the federal 130% FPL free-meal limit, with an understated figure of about $40,560. It missed Pennsylvania's universal free breakfast, which provides free breakfast regardless of income." +us,scenario_028,free_school_meals_eligible,gemini-3.7-flash,llm_error,state_local_rule,False,"The model stopped at the federal 130% FPL threshold. It never applied Pennsylvania's Act 33 universal free school breakfast, which makes breakfast free for all three K-12 children regardless of income." +us,scenario_028,free_school_meals_eligible,gemini-3.8-flash,llm_error,state_local_rule,False,"The model treated the federal 130% poverty income test as the whole determination. It missed Pennsylvania's universal free breakfast, which gives free breakfast at any income and makes free meal support positive." +us,scenario_028,free_school_meals_eligible,gemini-4-argon,llm_error,state_local_rule,False,"The model applied only the federal 130% FPL free-meal test for a family of 4. It missed Pennsylvania's income-blind universal free school breakfast, which puts breakfast in the free tier for the three children." +us,scenario_028,free_school_meals_eligible,glm-5.2,parse_contract_failure,missing_output,False,"The model returned no value and no explanation for free_school_meals_eligible, so there was no answer to score." +us,scenario_028,free_school_meals_eligible,glm-5.3,llm_error,state_local_rule,False,"The model correctly found income above 130% of poverty but treated that federal test as decisive. It missed Pennsylvania's universal free breakfast under Act 33, which provides free breakfast regardless of income." +us,scenario_028,free_school_meals_eligible,gpt-5.4-mini,llm_error,state_local_rule,False,"The model applied only the federal income threshold for free meals. It ignored Pennsylvania's universal free school breakfast, which gives the three children free breakfast regardless of income and produces positive free meal support." +us,scenario_028,free_school_meals_eligible,gpt-5.4-nano,llm_error,state_local_rule,False,The model looked only for SNAP/TANF categorical eligibility or very low income. It missed that Pennsylvania's Act 33 universal free breakfast gives every student at participating schools free breakfast regardless of income. +us,scenario_028,free_school_meals_eligible,gpt-5.5,llm_error,state_local_rule,False,"The model checked only the federal free-meal income limit and direct certification. It missed Pennsylvania's universal free school breakfast, which PolicyEngine applies regardless of income and values at $1,112.40 a year for the three children." +us,scenario_028,free_school_meals_eligible,gpt-5.6-luna,llm_error,state_local_rule,False,"The model treated the federal free-meal income threshold as the only route. It missed Pennsylvania's income-blind universal free breakfast, which makes free meal support positive." +us,scenario_028,free_school_meals_eligible,gpt-5.6-sol,llm_error,state_local_rule,False,"The model applied the federal 130% FPL test and direct certification only. It never applied Pennsylvania's universal free breakfast under 24 P.S. § 13-1337.1(c.2), which provides free breakfast regardless of income." +us,scenario_028,free_school_meals_eligible,gpt-5.6-terra,llm_error,state_local_rule,False,"The model relied only on the federal free-meal income threshold. It missed Pennsylvania's universal free school breakfast, which puts breakfast in the free tier for all three children at any income." +us,scenario_028,free_school_meals_eligible,gpt-6-astra,llm_error,state_local_rule,False,"The model correctly found income above 130% of poverty and no categorical eligibility, but it never applied Pennsylvania's Act 33 universal free breakfast. That program grants free breakfast regardless of income and makes free meal support positive." +us,scenario_028,free_school_meals_eligible,gpt-6-luna,llm_error,state_local_rule,False,"The model applied only the federal free-meal income limit and categorical eligibility. It missed Pennsylvania's universal free school breakfast, which is income-blind and yields positive free meal support." +us,scenario_028,free_school_meals_eligible,gpt-6-sol,llm_error,state_local_rule,False,"The model stopped at the federal free-meal threshold and the absence of categorical eligibility. It overlooked Pennsylvania's universal free breakfast, which gives the three K-12 children free breakfast regardless of income." +us,scenario_028,free_school_meals_eligible,gpt-6.1-sol,llm_error,state_local_rule,False,"The model correctly totaled $61,277 above the four-person free-meal limit, but it treated the federal test as the only route. It missed Pennsylvania's Act 33 universal free breakfast, which makes breakfast free regardless of income." +us,scenario_028,free_school_meals_eligible,gpt-6.1-terra,llm_error,state_local_rule,False,"The model applied only the federal free-meal income threshold. It missed Pennsylvania's income-blind universal free school breakfast, which produces positive free meal support for the three children." +us,scenario_028,free_school_meals_eligible,grok-4.3,llm_error,state_local_rule,False,"The model applied only an income threshold for free meals. It missed Pennsylvania's universal free breakfast, which gives free breakfast to students at participating schools regardless of household income." +us,scenario_028,free_school_meals_eligible,grok-4.5,llm_error,state_local_rule,False,"The model correctly found income of $61,277 above 130% FPL, but it treated the federal test as decisive. It missed Pennsylvania's Act 33 universal free breakfast, which is provided regardless of income." +us,scenario_028,free_school_meals_eligible,grok-4.6,llm_error,state_local_rule,False,"The model checked the 130% FPL test and categorical eligibility only. It missed Pennsylvania's universal free school breakfast, which PolicyEngine applies regardless of income, making free meal support positive." +us,scenario_028,free_school_meals_eligible,grok-4.7,llm_error,state_local_rule,False,"The model relied only on the federal 130% FPL free-meal cutoff. It never applied Pennsylvania's income-blind universal free breakfast, which puts breakfast in the free tier for the three children." +us,scenario_028,free_school_meals_eligible,grok-build-0.1,llm_error,state_local_rule,False,"The model correctly placed income above the federal 130% FPL free threshold. It missed Pennsylvania's universal free breakfast under 24 P.S. § 13-1337.1(c.2), which gives free breakfast regardless of income." +us,scenario_028,free_school_meals_eligible,inkling,llm_error,state_local_rule,False,"The model applied only the federal 130% FPL free-meal limit. It missed Pennsylvania's Act 33 universal free school breakfast, which makes breakfast free for all three children at any income." +us,scenario_028,free_school_meals_eligible,kimi-k2.6,llm_error,state_local_rule,False,"The model checked only the 130% FPL income test and categorical program receipt. It missed Pennsylvania's universal free breakfast, a separate state route that gives free breakfast regardless of income." +us,scenario_028,free_school_meals_eligible,kimi-k3,llm_error,state_local_rule,False,"The model overstated the income ratio at 191% (the engine's ratio is 1.86) and treated the federal 130% cutoff and SNAP/TANF categorical eligibility as the only routes. It missed Pennsylvania's income-blind universal free school breakfast, which makes free meal support positive." +us,scenario_028,free_school_meals_eligible,minimax-m3,llm_error,state_local_rule,False,"The model applied only the federal 130% FPL free-meal limit, with an understated figure of about $40,500. It never applied Pennsylvania's universal free breakfast, which provides free breakfast regardless of income." +us,scenario_028,free_school_meals_eligible,muse-spark-1.3,llm_error,state_local_rule,False,"The model stopped at income above 130% FPL with no categorical eligibility. It missed Pennsylvania's Act 33 universal free breakfast, which gives the three children free breakfast regardless of income." +us,scenario_028,free_school_meals_eligible,muse-wonder,llm_error,state_local_rule,False,"The model correctly counted child support and found income above 130% of poverty, but it treated that federal test as decisive. It missed Pennsylvania's universal free school breakfast, which is income-blind and makes free meal support positive." +us,scenario_028,free_school_meals_eligible,ox-alpha,llm_error,state_local_rule,False,"The model left the $1,267 of child support out of income and used only the federal 130% FPL free-meal threshold. It missed Pennsylvania's universal free breakfast, which makes breakfast free for the three children regardless of income." +us,scenario_028,free_school_meals_eligible,qwen-3.7-max,llm_error,state_local_rule,False,"The model correctly totaled $61,277 but applied only the federal 130% FPL free-meal limit. It missed Pennsylvania's Act 33 universal free school breakfast, which gives free breakfast regardless of income." +us,scenario_028,free_school_meals_eligible,qwen3.8-max,llm_error,state_local_rule,False,"The model applied only the federal free-meal income limit. It overlooked Pennsylvania's income-blind universal free breakfast, which produces positive free meal support for the three K-12 children." us,scenario_028,head_chip_eligible,glm-5.2,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. us,scenario_028,head_medicaid_eligible,glm-5.2,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. us,scenario_028,head_medicare_eligible,glm-5.2,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. @@ -2767,53 +2848,54 @@ us,scenario_028,state_income_tax_before_refundable_credits,gpt-5.4-mini,llm_erro us,scenario_028,state_income_tax_before_refundable_credits,gpt-5.4-nano,llm_error,thresholds_rates,False,"The model treated PA tax as a federal-style calculation with a standard deduction and graduated rates. PA has no standard deduction and taxes all income at a flat 3.07%. Its $3,480 implies about $113,000 of income taxed at 3.07%, or an effective rate of about 5.8% on $60,010, either of which is wrong. The correct tax is $1,842.31." us,scenario_028,state_income_tax_before_refundable_credits,minimax-m3,llm_error,taxable_income_or_deductions,False,"The model subtracted a made-up $17,800 PA head-of-household standard deduction. PA has no standard deduction, so 3.07% applies to the full $60,010, giving $1,842.31 instead of $1,296." us,scenario_028,state_income_tax_before_refundable_credits,qwen3.8-max,llm_error,other,False,"The model correctly computed $1,842.31 and then subtracted a made-up $1.55 PA Child and Dependent Care credit. The household has no dependent care expenses, so no such credit exists. Because PA's dependent care credit is refundable, it would not reduce tax before refundable credits in any case." -us,scenario_028,state_refundable_credits,claude-fable-5,llm_error,state_local_rule,False,"The model said PA has no state EITC and only checked the nonrefundable Tax Forgiveness program. It missed the refundable Working Pennsylvanians Tax Credit, which equals 10% of the $624.13 federal EITC, or $62.41." -us,scenario_028,state_refundable_credits,claude-fable-5.1,llm_error,state_local_rule,False,"The model only checked the PA child and dependent care credit and stopped when it found no child care costs. It missed PA's refundable state EITC, which is 10% of the $624.13 federal EITC, or $62.41." -us,scenario_028,state_refundable_credits,claude-haiku-4.5,llm_error,state_local_rule,False,"The model called the PA EIC nonrefundable, but the Working Pennsylvanians Tax Credit is refundable and equals 10% of the federal EITC. With a $624.13 federal EITC, the state credit is $62.41." -us,scenario_028,state_refundable_credits,claude-haiku-5.5,llm_error,state_local_rule,False,"The model said no PA refundable credit applies and missed PA's refundable state EITC. That credit is 10% of this household's $624.13 federal EITC, or $62.41." -us,scenario_028,state_refundable_credits,claude-opus-4.7,llm_error,state_local_rule,False,"The model only tested PA Tax Forgiveness and missed the refundable Working Pennsylvanians Tax Credit, which is 10% of the federal EITC. The federal EITC stays positive at $624.13 for a head of household with three children at $60,010 AGI, so the PA credit is $62.41." -us,scenario_028,state_refundable_credits,claude-opus-4.8,llm_error,state_local_rule,False,"The model treated Tax Forgiveness as PA's only relief and missed the refundable state EITC, which is 10% of the federal EITC. That credit equals $62.41 here, based on a $624.13 federal EITC." -us,scenario_028,state_refundable_credits,claude-opus-5,llm_error,state_local_rule,False,"The model said no PA refundable credit applies and missed PA's refundable state EITC, which is 10% of the federal EITC. With a $624.13 federal EITC, the state credit is $62.41." -us,scenario_028,state_refundable_credits,claude-sonnet-4.6,llm_error,state_local_rule,False,"The model stated outright that PA has no state EITC. PA's Working Pennsylvanians Tax Credit is a refundable credit equal to 10% of the federal EITC, which gives $62.41 on this household's $624.13 federal EITC." -us,scenario_028,state_refundable_credits,claude-sonnet-5,llm_error,state_local_rule,False,"The model said PA has nothing like a state EITC and only reviewed Tax Forgiveness. It missed the refundable Working Pennsylvanians Tax Credit, which is 10% of the federal EITC, or $62.41 here." -us,scenario_028,state_refundable_credits,claude-sonnet-5.5,llm_error,state_local_rule,False,"The model said no PA refundable credit applies and missed PA's refundable state EITC. That credit is 10% of the $624.13 federal EITC, or $62.41." -us,scenario_028,state_refundable_credits,deepseek-v4-flash-0731,llm_error,state_local_rule,False,"The model treated this income level as too high for any PA refundable credit. The federal EITC for three children is still $624.13 at $60,010 AGI, and PA's refundable state EITC pays 10% of it, or $62.41." -us,scenario_028,state_refundable_credits,deepseek-v4-pro,llm_error,state_local_rule,False,"The model only tested the Tax Forgiveness income limits, and it also miscounted the family as four people instead of five. It missed PA's refundable state EITC, which is 10% of the $624.13 federal EITC, or $62.41." -us,scenario_028,state_refundable_credits,deepseek-v4-pro-0813,llm_error,state_local_rule,False,"The model said PA has no refundable credit for this household and missed the Working Pennsylvanians Tax Credit. That credit is 10% of the $624.13 federal EITC, or $62.41." -us,scenario_028,state_refundable_credits,deepseek-v4.1-flash,llm_error,state_local_rule,False,"The model said PA has no refundable individual income tax credits, but PA's state EITC is refundable and equals 10% of the federal EITC. That gives $62.41 on a $624.13 federal EITC." -us,scenario_028,state_refundable_credits,gemini-3-flash-preview,llm_error,state_local_rule,False,"The model said no PA refundable credits apply for 2026 and missed PA's refundable state EITC. That credit is 10% of the household's $624.13 federal EITC, or $62.41." -us,scenario_028,state_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,state_local_rule,False,"The model said no state refundable credits apply and missed PA's refundable state EITC. That credit is 10% of the $624.13 federal EITC, or $62.41." -us,scenario_028,state_refundable_credits,gemini-3.1-pro-preview,llm_error,state_local_rule,False,"The model only checked the PA child and dependent care credit and missed the refundable Working Pennsylvanians Tax Credit. That credit is 10% of the $624.13 federal EITC, or $62.41." -us,scenario_028,state_refundable_credits,gemini-3.5-flash,llm_error,state_local_rule,False,"The model said the household qualifies for no PA refundable credit, but PA's state EITC equals 10% of the federal EITC. With a $624.13 federal EITC, the state credit is $62.41." -us,scenario_028,state_refundable_credits,gemini-3.5-flash-lite,llm_error,state_local_rule,False,"The model said no state refundable credits are available and missed PA's refundable state EITC. That credit is 10% of the $624.13 federal EITC, or $62.41." -us,scenario_028,state_refundable_credits,gemini-3.6-flash,llm_error,state_local_rule,False,"The model said the household qualifies for no PA refundable credit. PA's refundable state EITC is 10% of the federal EITC, which gives $62.41 on a $624.13 federal EITC." -us,scenario_028,state_refundable_credits,gemini-3.7-flash,llm_error,state_local_rule,False,"The model said the household qualifies for no PA refundable credit and missed the Working Pennsylvanians Tax Credit. That credit is 10% of the $624.13 federal EITC, or $62.41." -us,scenario_028,state_refundable_credits,gemini-3.8-flash,llm_error,state_local_rule,False,"The model said the household is ineligible for any PA refundable credit and missed PA's state EITC. That credit is 10% of the $624.13 federal EITC, or $62.41." -us,scenario_028,state_refundable_credits,gemini-4-argon,llm_error,state_local_rule,False,"The model only checked the child-care-based PA credit and missed PA's refundable state EITC. That credit is 10% of the $624.13 federal EITC, or $62.41." -us,scenario_028,state_refundable_credits,glm-5.2,parse_contract_failure,missing_output,False,"The model gave no value for state_refundable_credits. The correct answer is $62.41, which is PA's 10% refundable state EITC on a $624.13 federal EITC." -us,scenario_028,state_refundable_credits,glm-5.3,llm_error,state_local_rule,False,"The model only checked the PA property tax and rent rebate, which has age and disability rules, and missed PA's refundable state EITC. That credit is 10% of the $624.13 federal EITC, or $62.41." -us,scenario_028,state_refundable_credits,gpt-5.4-mini,llm_error,state_local_rule,False,"The model found no PA refundable credit and missed PA's state EITC, which is 10% of the federal EITC. That gives $62.41 on this household's $624.13 federal EITC." -us,scenario_028,state_refundable_credits,gpt-5.4-nano,llm_error,state_local_rule,False,"The model assumed the income was too high for any major refundable credit. A head of household with three children still gets a $624.13 federal EITC at $60,010 AGI, and PA's refundable state EITC pays 10% of that, or $62.41." -us,scenario_028,state_refundable_credits,gpt-5.5,llm_error,state_local_rule,False,"The model only looked for child-care-based PA credits and missed PA's refundable state EITC. That credit is 10% of the $624.13 federal EITC, or $62.41." -us,scenario_028,state_refundable_credits,gpt-5.6-luna,llm_error,state_local_rule,False,"The model said no PA refundable credit applies and missed the Working Pennsylvanians Tax Credit. That credit is 10% of the $624.13 federal EITC, or $62.41." -us,scenario_028,state_refundable_credits,gpt-5.6-sol,llm_error,state_local_rule,False,"The model said no PA refundable credit applies and missed PA's refundable state EITC. That credit is 10% of the $624.13 federal EITC, or $62.41." -us,scenario_028,state_refundable_credits,gpt-5.6-terra,llm_error,state_local_rule,False,"The model assumed no PA credit applies at this income. The three-child federal EITC is still $624.13 at $60,010 AGI, and PA's refundable state EITC pays 10% of it, or $62.41." -us,scenario_028,state_refundable_credits,gpt-6-luna,llm_error,credit_phaseout,False,"The model correctly applied PA's refundable state EITC at 10% of the federal EITC but estimated the federal EITC at about $650 instead of computing it. The three-child credit phases out at 21.06% on $60,010 AGI, leaving a federal EITC of $624.13 and a PA credit of $62.41, not $65." -us,scenario_028,state_refundable_credits,gpt-6-sol,llm_error,state_local_rule,False,"The model said no PA refundable credit applies and missed the Working Pennsylvanians Tax Credit. That credit is 10% of the $624.13 federal EITC, or $62.41." -us,scenario_028,state_refundable_credits,grok-4.3,llm_error,state_local_rule,False,"The model said there are no state refundable credits and missed PA's refundable state EITC. That credit is 10% of the $624.13 federal EITC, or $62.41." -us,scenario_028,state_refundable_credits,grok-4.5,llm_error,state_local_rule,False,"The model said no PA personal income tax credit is refundable here and missed PA's state EITC. That credit is 10% of the $624.13 federal EITC, or $62.41." -us,scenario_028,state_refundable_credits,grok-4.6,llm_error,state_local_rule,False,"The model said PA has no applicable refundable credits and missed the Working Pennsylvanians Tax Credit. That credit is 10% of the $624.13 federal EITC, or $62.41." -us,scenario_028,state_refundable_credits,grok-4.7,llm_error,state_local_rule,False,"The model said PA has no refundable earned income credit and only checked Tax Forgiveness. PA's refundable state EITC is 10% of the federal EITC, which gives $62.41 here." -us,scenario_028,state_refundable_credits,grok-build-0.1,llm_error,state_local_rule,False,"The model stated that PA has no state EITC, but PA's refundable Working Pennsylvanians Tax Credit is 10% of the federal EITC. On a $624.13 federal EITC, that is $62.41." -us,scenario_028,state_refundable_credits,inkling,llm_error,state_local_rule,False,"The model only checked the nonrefundable Tax Forgiveness program and missed PA's refundable state EITC. That credit is 10% of the $624.13 federal EITC, or $62.41." -us,scenario_028,state_refundable_credits,kimi-k2.6,llm_error,state_local_rule,False,"The model only tested the Tax Forgiveness limits, and it also miscounted the family as four people. It missed PA's refundable state EITC, which is 10% of the $624.13 federal EITC, or $62.41." -us,scenario_028,state_refundable_credits,kimi-k3,llm_error,state_local_rule,False,"The model stated that PA has no state EITC, but PA's refundable Working Pennsylvanians Tax Credit pays 10% of the federal EITC. That is $62.41 on this household's $624.13 federal EITC." -us,scenario_028,state_refundable_credits,minimax-m3,llm_error,state_local_rule,False,"The model said none of PA's limited refundable credits apply and missed the state EITC. That credit is 10% of the $624.13 federal EITC, or $62.41." -us,scenario_028,state_refundable_credits,muse-spark-1.3,llm_error,state_local_rule,False,"The model said no PA refundable credits apply and missed PA's refundable state EITC. That credit is 10% of the $624.13 federal EITC, or $62.41." -us,scenario_028,state_refundable_credits,muse-wonder,llm_error,state_local_rule,False,"The model said there is no state EITC amount, but PA's refundable Working Pennsylvanians Tax Credit is 10% of the federal EITC. That gives $62.41 on a $624.13 federal EITC." -us,scenario_028,state_refundable_credits,ox-alpha,llm_error,state_local_rule,False,"The model only checked Tax Forgiveness and missed PA's refundable state EITC. That credit is 10% of the $624.13 federal EITC, or $62.41." -us,scenario_028,state_refundable_credits,qwen-3.7-max,llm_error,state_local_rule,False,"The model stated that PA has no refundable state EITC, but the Working Pennsylvanians Tax Credit is refundable at 10% of the federal EITC. That gives $62.41 on this household's $624.13 federal EITC." -us,scenario_028,state_refundable_credits,qwen3.8-max,llm_error,state_local_rule,False,"The model said no PA refundable credits apply and missed PA's refundable state EITC. That credit is 10% of the $624.13 federal EITC, or $62.41." +us,scenario_028,state_refundable_credits,claude-fable-5,llm_error,state_local_rule,False,"The model said PA has no state EITC and that its only relief is nonrefundable Tax Forgiveness. It missed the refundable Working Pennsylvanians Tax Credit, worth 10% of the federal EITC. The household's $624.13 federal EITC therefore produces a $62.41 PA refundable credit." +us,scenario_028,state_refundable_credits,claude-fable-5.1,llm_error,state_local_rule,False,"The model only checked the PA child and dependent care credit, which needs qualifying care expenses. It missed the refundable Working Pennsylvanians Tax Credit, worth 10% of the household's $624.13 federal EITC, which gives $62.41." +us,scenario_028,state_refundable_credits,claude-haiku-4.5,llm_error,state_local_rule,False,"The model claimed the PA earned income credit is nonrefundable. The Working Pennsylvanians Tax Credit is refundable and equals 10% of the federal EITC, which gives $62.41 for this household with a $624.13 federal EITC." +us,scenario_028,state_refundable_credits,claude-haiku-5.5,llm_error,state_local_rule,False,The model concluded that no PA refundable credit applies and never considered the refundable Working Pennsylvanians Tax Credit. That credit is 10% of the federal EITC; with a $624.13 federal EITC it equals $62.41. +us,scenario_028,state_refundable_credits,claude-opus-4.7,llm_error,state_local_rule,False,"The model focused on Tax Forgiveness, which this income rules out, and decided no other refundable PA credit applies. It missed the Working Pennsylvanians Tax Credit, a refundable 10% match of the household's $624.13 federal EITC, worth $62.41." +us,scenario_028,state_refundable_credits,claude-opus-4.8,llm_error,state_local_rule,False,"The model treated Tax Forgiveness as PA's main refundable mechanism and said no other credit applies. It missed the refundable Working Pennsylvanians Tax Credit, equal to 10% of the federal EITC ($624.13), which gives $62.41." +us,scenario_028,state_refundable_credits,claude-opus-5,llm_error,state_local_rule,False,"The model said no PA refundable credit applies and left out the Working Pennsylvanians Tax Credit, a refundable state EITC at 10% of the federal EITC. With a $624.13 federal EITC, that yields $62.41." +us,scenario_028,state_refundable_credits,claude-sonnet-4.6,llm_error,state_local_rule,False,"The model stated that Pennsylvania has no state EITC. PA now has the refundable Working Pennsylvanians Tax Credit at 10% of the federal EITC, and this household's $624.13 federal EITC produces $62.41." +us,scenario_028,state_refundable_credits,claude-sonnet-5,llm_error,state_local_rule,False,"The model asserted that PA has no refundable credit comparable to a state EITC and only ruled out Tax Forgiveness. It missed the refundable Working Pennsylvanians Tax Credit (10% of the $624.13 federal EITC), worth $62.41." +us,scenario_028,state_refundable_credits,claude-sonnet-5.5,llm_error,state_local_rule,False,"The model concluded that no PA refundable credit applies and overlooked the Working Pennsylvanians Tax Credit, a refundable credit worth 10% of the federal EITC. With a $624.13 federal EITC, that gives $62.41." +us,scenario_028,state_refundable_credits,deepseek-v4-flash-0731,llm_error,state_local_rule,False,"The model said PA offers no refundable credit at this income. It missed the refundable Working Pennsylvanians Tax Credit, which applies to anyone with a federal EITC; here that is 10% × $624.13 = $62.41." +us,scenario_028,state_refundable_credits,deepseek-v4-pro,llm_error,state_local_rule,False,"The model only tested Tax Forgiveness, which the income rules out. It never applied the refundable Working Pennsylvanians Tax Credit, 10% of the household's $624.13 federal EITC, which gives $62.41." +us,scenario_028,state_refundable_credits,deepseek-v4-pro-0813,llm_error,state_local_rule,False,"The model said no PA refundable credit exists for this household and missed the Working Pennsylvanians Tax Credit. That refundable credit is 10% of the federal EITC ($624.13), or $62.41." +us,scenario_028,state_refundable_credits,deepseek-v4.1-flash,llm_error,state_local_rule,False,"The model claimed PA offers no refundable individual income tax credits. The Working Pennsylvanians Tax Credit is a refundable 10% match of the federal EITC, which gives $62.41 on the household's $624.13 federal EITC." +us,scenario_028,state_refundable_credits,gemini-3-flash-preview,llm_error,state_local_rule,False,"The model said no PA refundable credit applies in 2026 and missed the Working Pennsylvanians Tax Credit. That credit is refundable at 10% of the federal EITC, giving $62.41 from a $624.13 federal EITC." +us,scenario_028,state_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,state_local_rule,False,The model said no state refundable credits apply and overlooked PA's refundable Working Pennsylvanians Tax Credit. The household's $624.13 federal EITC times 10% gives $62.41. +us,scenario_028,state_refundable_credits,gemini-3.1-pro-preview,llm_error,state_local_rule,False,"The model correctly ruled out the PA child care enhancement credit but missed the refundable Working Pennsylvanians Tax Credit. That credit equals 10% of the federal EITC ($624.13), or $62.41." +us,scenario_028,state_refundable_credits,gemini-3.5-flash,llm_error,state_local_rule,False,"The model said PA has no refundable credit this household qualifies for and missed the Working Pennsylvanians Tax Credit. The household qualifies for that refundable 10% match through its $624.13 federal EITC, which gives $62.41." +us,scenario_028,state_refundable_credits,gemini-3.5-flash-lite,llm_error,state_local_rule,False,"The model concluded that no state refundable credits are available and never applied PA's Working Pennsylvanians Tax Credit. That credit is 10% of the $624.13 federal EITC, or $62.41." +us,scenario_028,state_refundable_credits,gemini-3.6-flash,llm_error,state_local_rule,False,"The model said the household does not qualify for PA refundable credits, but its $624.13 federal EITC makes it eligible for the refundable Working Pennsylvanians Tax Credit. At 10%, that credit is $62.41." +us,scenario_028,state_refundable_credits,gemini-3.7-flash,llm_error,state_local_rule,False,"The model concluded the household does not qualify for refundable PA credits. It missed the Working Pennsylvanians Tax Credit, which pays 10% of the federal EITC ($624.13), or $62.41." +us,scenario_028,state_refundable_credits,gemini-3.8-flash,llm_error,state_local_rule,False,"The model said the household is ineligible for any PA refundable credit and overlooked the refundable Working Pennsylvanians Tax Credit. That credit is 10% of the household's $624.13 federal EITC, or $62.41." +us,scenario_028,state_refundable_credits,gemini-4-argon,llm_error,state_local_rule,False,"The model only looked at child-care-based credits and missed the refundable Working Pennsylvanians Tax Credit. That credit is 10% of the federal EITC ($624.13), giving $62.41." +us,scenario_028,state_refundable_credits,glm-5.2,parse_contract_failure,missing_output,False,"The model gave no value or explanation for state_refundable_credits, so there was no answer to score. The correct value is the 10% Working Pennsylvanians Tax Credit on a $624.13 federal EITC, which is $62.41." +us,scenario_028,state_refundable_credits,glm-5.3,llm_error,state_local_rule,False,"The model only considered the Property Tax/Rent Rebate, which requires age 65+, surviving-spouse status at age 50+, or permanent and total disability at age 18+, and concluded that no refundable credit exists. It missed the Working Pennsylvanians Tax Credit, a refundable 10% of the $624.13 federal EITC, or $62.41." +us,scenario_028,state_refundable_credits,gpt-5.4-mini,llm_error,state_local_rule,False,"The model said no PA refundable credit is indicated and missed the Working Pennsylvanians Tax Credit. That credit is set automatically at 10% of the household's $624.13 federal EITC, which gives $62.41." +us,scenario_028,state_refundable_credits,gpt-5.4-nano,llm_error,state_local_rule,False,"The model assumed the income was too high for major refundable credits. At $60,010, the three-child federal EITC is still $624.13, and PA's refundable Working Pennsylvanians Tax Credit pays 10% of that, or $62.41." +us,scenario_028,state_refundable_credits,gpt-5.5,llm_error,state_local_rule,False,"The model looked only for child care or other special inputs and missed the refundable Working Pennsylvanians Tax Credit. That credit equals 10% of the federal EITC ($624.13), or $62.41." +us,scenario_028,state_refundable_credits,gpt-5.6-luna,llm_error,state_local_rule,False,"The model concluded that no PA refundable credit applies and overlooked the Working Pennsylvanians Tax Credit. That refundable credit is 10% of the household's $624.13 federal EITC, or $62.41." +us,scenario_028,state_refundable_credits,gpt-5.6-sol,llm_error,state_local_rule,False,"The model said no PA refundable credit applies and missed the Working Pennsylvanians Tax Credit. That credit is a refundable 10% of the $624.13 federal EITC, or $62.41." +us,scenario_028,state_refundable_credits,gpt-5.6-terra,llm_error,state_local_rule,False,"The model said no PA refundable credit applies at this income. The household still gets a $624.13 federal EITC in the phase-out range, so PA's Working Pennsylvanians Tax Credit (10%) pays $62.41." +us,scenario_028,state_refundable_credits,gpt-6-luna,llm_error,credit_phaseout,False,"The model correctly applied PA's 10% refundable state EITC but started from an estimated federal EITC of about $650. The exact federal credit is $624.13: about $8,231 maximum minus 21.06% × ($60,010 − ~$23,890). That makes the PA credit $62.41, not $65." +us,scenario_028,state_refundable_credits,gpt-6-sol,llm_error,state_local_rule,False,"The model said no PA refundable credit is indicated and missed the Working Pennsylvanians Tax Credit. That credit is refundable at 10% of the $624.13 federal EITC, or $62.41." +us,scenario_028,state_refundable_credits,gpt-6.1-terra,llm_error,state_local_rule,False,"The model said no PA refundable credit is indicated and overlooked the Working Pennsylvanians Tax Credit. That credit pays 10% of the household's $624.13 federal EITC, or $62.41." +us,scenario_028,state_refundable_credits,grok-4.3,llm_error,state_local_rule,False,"The model asserted that there are no state refundable credits and missed PA's refundable Working Pennsylvanians Tax Credit. At 10% of the $624.13 federal EITC, that credit is $62.41." +us,scenario_028,state_refundable_credits,grok-4.5,llm_error,state_local_rule,False,"The model said no refundable PA personal income tax credits apply and missed the Working Pennsylvanians Tax Credit. That credit equals 10% of the federal EITC ($624.13), or $62.41." +us,scenario_028,state_refundable_credits,grok-4.6,llm_error,state_local_rule,False,"The model said Pennsylvania has no applicable refundable credits. The refundable Working Pennsylvanians Tax Credit pays 10% of the household's $624.13 federal EITC, or $62.41." +us,scenario_028,state_refundable_credits,grok-4.7,llm_error,state_local_rule,False,"The model asserted that Pennsylvania has no refundable earned income credit. The Working Pennsylvanians Tax Credit is exactly that: a refundable 10% of the federal EITC, which gives $62.41 on a $624.13 federal EITC." +us,scenario_028,state_refundable_credits,grok-build-0.1,llm_error,state_local_rule,False,"The model stated that PA has no state EITC. The refundable Working Pennsylvanians Tax Credit applies at 10% of the federal EITC, which gives $62.41 for this household's $624.13 federal credit." +us,scenario_028,state_refundable_credits,inkling,llm_error,state_local_rule,False,"The model only ruled out nonrefundable Tax Forgiveness and missed the refundable Working Pennsylvanians Tax Credit. That credit is 10% of the $624.13 federal EITC, or $62.41." +us,scenario_028,state_refundable_credits,kimi-k2.6,llm_error,state_local_rule,False,"The model correctly ruled out Tax Forgiveness by income but missed the refundable Working Pennsylvanians Tax Credit. That credit pays 10% of the household's $624.13 federal EITC, or $62.41." +us,scenario_028,state_refundable_credits,kimi-k3,llm_error,state_local_rule,False,"The model asserted that PA has no state EITC. The Working Pennsylvanians Tax Credit is a refundable state EITC at 10% of the federal credit, which gives $62.41 on a $624.13 federal EITC." +us,scenario_028,state_refundable_credits,minimax-m3,llm_error,state_local_rule,False,"The model concluded that none of PA's limited refundable credits apply and missed the Working Pennsylvanians Tax Credit. That credit is 10% of the $624.13 federal EITC, or $62.41." +us,scenario_028,state_refundable_credits,muse-spark-1.3,llm_error,state_local_rule,False,"The model said no PA refundable credits apply and overlooked the Working Pennsylvanians Tax Credit. That refundable credit pays 10% of the household's $624.13 federal EITC, or $62.41." +us,scenario_028,state_refundable_credits,muse-wonder,llm_error,state_local_rule,False,"The model explicitly said PA has no state EITC amount. The refundable Working Pennsylvanians Tax Credit equals 10% of the federal EITC ($624.13), which gives $62.41." +us,scenario_028,state_refundable_credits,ox-alpha,llm_error,state_local_rule,False,"The model correctly ruled out Tax Forgiveness by income but missed the refundable Working Pennsylvanians Tax Credit. That credit is 10% of the $624.13 federal EITC, or $62.41." +us,scenario_028,state_refundable_credits,qwen-3.7-max,llm_error,state_local_rule,False,"The model stated that PA has no refundable state EITC. The Working Pennsylvanians Tax Credit is a refundable credit at 10% of the federal EITC, giving $62.41 on this household's $624.13 federal EITC." +us,scenario_028,state_refundable_credits,qwen3.8-max,llm_error,state_local_rule,False,"The model said no PA refundable credits apply and overlooked the Working Pennsylvanians Tax Credit. That credit is a refundable 10% of the $624.13 federal EITC, or $62.41." us,scenario_028,tanf,glm-5.2,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. us,scenario_029,federal_income_tax_before_refundable_credits,deepseek-v4-pro,llm_error,taxable_income_or_deductions,False,"It stated ""AGI is $50,312 ($50,000 taxable financial assistance + $312 taxable interest),"" treating the non-taxable financial-assistance input as ordinary taxable income when that variable enters no AGI component, leaving actual AGI at $312 of taxable interest alone. It compounded this by applying a pre-TCJA 2026 schedule — an $8,600 single standard deduction with 10%/15% brackets — instead of the 2026 single standard deduction of about $16,100 under the permanent OBBBA rates. Either correction alone puts the $312 of interest below the standard deduction, yielding $0 rather than $5,676.80." us,scenario_029,federal_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,taxable_income_or_deductions,False,"It explicitly ""treated [the $50,000 financial assistance] as taxable income for federal tax purposes"" and added it to the $312 of interest, but financial assistance is a non-taxable receipt that contributes nothing to AGI, so the return reports only $312 of taxable interest. Its $5,236 is consistent with running a bracket schedule on roughly $45,700 of taxable income after subtracting a standard deduction from a $50,312 base. The correct derivation is $312 AGI minus the 2026 single standard deduction of about $16,100, giving $0 taxable income and $0 tax before refundable credits." @@ -2843,53 +2925,54 @@ us,scenario_029,snap,qwen-3.7-max,llm_error,asset_resource,False,"The model skip us,scenario_029,state_income_tax_before_refundable_credits,deepseek-v4-pro,llm_error,taxable_income_or_deductions,False,"The model built Oklahoma taxable income of $50,312 by adding the $50,000 of financial assistance to the $312 of taxable interest, but financial assistance is a non-taxable transfer that is excluded from federal AGI, which is Oklahoma's starting point, so Oklahoma AGI is $312. It compounded this with an $8,600 standard deduction in place of Oklahoma's single standard deduction plus the $1,000 personal exemption, then ran the graduated 0.25%–4.75% schedule over $41,712 of income that does not exist; with only $312 of interest, Oklahoma taxable income is zero and the tax is $0.00." us,scenario_029,state_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,taxable_income_or_deductions,False,"The model gave no arithmetic, but $1,827 is what Oklahoma's graduated schedule yields on roughly $43,000 of taxable income — $50,312 of gross income less about $7,350 of standard deduction and personal exemption — which is reachable only by treating the $50,000 of financial assistance as taxable income. Financial assistance is non-taxable and never enters federal AGI or Oklahoma AGI; the sole taxable item is $312 of interest, which falls below Oklahoma's standard deduction and produces $0.00 of tax." us,scenario_029,state_income_tax_before_refundable_credits,glm-5.3,llm_error,taxable_income_or_deductions,False,"The model's $36,662 base is exactly $50,312 minus a $13,650 deduction, showing it counted the non-taxable $50,000 financial assistance as Oklahoma taxable income and then subtracted a federal-style standard deduction rather than Oklahoma's single standard deduction plus $1,000 personal exemption. Excluding the non-taxable assistance leaves $312 of taxable interest, below every Oklahoma deduction and filing threshold, so the correct liability is $0.00 instead of $1,160." -us,scenario_029,state_refundable_credits,claude-fable-5,llm_error,state_local_rule,False,"The model correctly identified the $40-per-exemption Sales Tax Relief Credit and the $20,000 single-filer limit. It then added the $50,000 of financial assistance to income for the test. The credit's gross income measure is only the $312 of interest, so the head qualifies for $40." -us,scenario_029,state_refundable_credits,claude-haiku-4.5,llm_error,state_local_rule,False,"The model claimed Oklahoma has no refundable individual credits. It missed the refundable Sales Tax Relief Credit, which pays $40 per exemption to a filer with $312 of gross income, under the $20,000 limit." -us,scenario_029,state_refundable_credits,claude-haiku-5.5,llm_error,state_local_rule,False,"The model assumed refundable Oklahoma credits require earned income. The Sales Tax Relief Credit has no earnings requirement and pays $40 for one exemption when gross income ($312) is under $20,000." -us,scenario_029,state_refundable_credits,claude-opus-4.7,llm_error,state_local_rule,False,"The model counted the $50,000 of financial assistance (and mentioned the assets) when applying the Sales Tax Relief Credit's $20,000 income limit. The credit's gross income is only the $312 of taxable interest, and there is no asset test, so the $40 single-exemption credit applies." -us,scenario_029,state_refundable_credits,claude-opus-4.8,llm_error,state_local_rule,False,"The model treated the Sales Tax Relief Credit as blocked by the lack of earned income and by the assets and financial assistance. The credit needs no earnings, has no asset test, and measures income as gross income of $312, so it pays $40." -us,scenario_029,state_refundable_credits,claude-opus-5,llm_error,state_local_rule,False,"The model said the sales tax relief thresholds were not met and that take-up was zero, even though the prompt says to assume take-up. With $312 of gross income under the $20,000 limit, the head gets the $40 single-exemption credit." -us,scenario_029,state_refundable_credits,claude-opus-5.5,llm_error,state_local_rule,False,"The model assumed only earned-income or dependent-based credits exist. It skipped the refundable Sales Tax Relief Credit, which pays $40 per exemption to a single filer with $312 of gross income." -us,scenario_029,state_refundable_credits,claude-sonnet-4.6,llm_error,state_local_rule,False,"The model checked only the Oklahoma EITC. It left out the refundable Sales Tax Relief Credit, which pays $40 for one exemption because gross income of $312 is under the $20,000 limit." -us,scenario_029,state_refundable_credits,claude-sonnet-5,llm_error,state_local_rule,False,"The model claimed Oklahoma has no general refundable credit for this filer. The Sales Tax Relief Credit is refundable, applies to filers under 65 without a disability or dependents if income is under $20,000, and pays $40 here." -us,scenario_029,state_refundable_credits,claude-sonnet-5.5,llm_error,state_local_rule,False,"The model said no refundable credit applies at this income level. The very low $312 gross income is exactly what qualifies the head for the $40 Sales Tax Relief Credit, since it is under the $20,000 limit." -us,scenario_029,state_refundable_credits,deepseek-v4-flash-0731,llm_error,state_local_rule,False,The model tied refundable credits to tax liability. The refundable Sales Tax Relief Credit is paid even with zero tax and gives $40 for one exemption with $312 of gross income. -us,scenario_029,state_refundable_credits,deepseek-v4-pro,llm_error,state_local_rule,False,"The model correctly found the state EITC to be $0 but wrongly concluded no other refundable credit applies. It missed the $40 Sales Tax Relief Credit for a filer with gross income of $312, under $20,000." -us,scenario_029,state_refundable_credits,deepseek-v4-pro-0813,llm_error,state_local_rule,False,"The model looked only at the EITC-based refundable credit. It omitted the Sales Tax Relief Credit, which gives $40 for one exemption because gross income of $312 is under the $20,000 limit." -us,scenario_029,state_refundable_credits,deepseek-v4.1-flash,llm_error,state_local_rule,False,"The model treated Oklahoma's refundable credits as only the EITC. It missed the $40 Sales Tax Relief Credit, which needs no earned income and applies with $312 of gross income." -us,scenario_029,state_refundable_credits,gemini-3-flash-preview,llm_error,state_local_rule,False,"The model added the $50,000 of financial assistance to income, getting $50,312 for the Sales Tax Relief Credit test. The credit's gross income is only the $312 of interest, which is under $20,000, so the $40 credit applies." -us,scenario_029,state_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,state_local_rule,False,"The model gave $0 with no analysis. It missed the refundable Sales Tax Relief Credit, worth $40 for one exemption at $312 of gross income." -us,scenario_029,state_refundable_credits,gemini-3.1-pro-preview,llm_error,state_local_rule,False,"The model counted the financial assistance in the Sales Tax Relief Credit's income test. That test uses gross income of $312, which is under the $20,000 single limit, so the credit is $40." -us,scenario_029,state_refundable_credits,gemini-3.5-flash,llm_error,state_local_rule,False,"The model said no refundable credit applies. It missed the Oklahoma Sales Tax Relief Credit, which pays $40 per exemption to a filer with $312 of gross income, under $20,000." -us,scenario_029,state_refundable_credits,gemini-3.5-flash-lite,llm_error,state_local_rule,False,The model gave $0 without considering the refundable Sales Tax Relief Credit. That credit gives $40 to a single filer with $312 of gross income. -us,scenario_029,state_refundable_credits,gemini-3.6-flash,llm_error,age_disability,False,"The model wrongly made age 65+, disability, or dependents a requirement for the Sales Tax Relief Credit. Those factors only raise the income limit to $50,000; every other filer qualifies at the $20,000 limit, so the 21-year-old with $312 of income gets $40." -us,scenario_029,state_refundable_credits,gemini-3.7-flash,llm_error,state_local_rule,False,"The model concluded no refundable Oklahoma credit applies. It missed the Sales Tax Relief Credit, which gives $40 for one exemption when gross income of $312 is under the $20,000 limit." -us,scenario_029,state_refundable_credits,gemini-3.8-flash,llm_error,state_local_rule,False,"The model checked only the EITC, which is $0. It skipped the refundable Sales Tax Relief Credit, worth $40 at $312 of gross income." -us,scenario_029,state_refundable_credits,glm-5.2,llm_error,state_local_rule,False,"The model said Oklahoma offers no refundable credit for this household. The refundable Sales Tax Relief Credit gives $40 for one exemption because gross income is $312, under $20,000." -us,scenario_029,state_refundable_credits,glm-5.3,llm_error,state_local_rule,False,"The model gave $0 with no analysis. It missed the $40 Sales Tax Relief Credit, for which a single filer with $312 of gross income qualifies." -us,scenario_029,state_refundable_credits,gpt-5.4-mini,llm_error,state_local_rule,False,"The model said the facts support no refundable credit. The facts given (Oklahoma resident, single filer, $312 gross income) are enough for the $40 Sales Tax Relief Credit." -us,scenario_029,state_refundable_credits,gpt-5.4-nano,llm_error,state_local_rule,False,"The model defaulted to zero for lack of eligibility facts. Oklahoma residency plus $312 of gross income under the $20,000 limit is enough for the $40 Sales Tax Relief Credit." -us,scenario_029,state_refundable_credits,gpt-5.5,llm_error,state_local_rule,False,The model required earned income for any refundable credit. The Sales Tax Relief Credit has no earnings requirement and pays $40 at $312 of gross income. -us,scenario_029,state_refundable_credits,gpt-5.6-luna,llm_error,state_local_rule,False,The model tied refundable credits to earned income or dependents. The Sales Tax Relief Credit needs neither and gives a single filer with $312 of gross income $40. -us,scenario_029,state_refundable_credits,gpt-5.6-sol,llm_error,state_local_rule,False,"The model required earnings or dependents for a refundable credit. It missed the Sales Tax Relief Credit, which pays $40 per exemption when gross income ($312) is under $20,000." -us,scenario_029,state_refundable_credits,gpt-5.6-terra,llm_error,state_local_rule,False,The model said no listed fact supports a refundable credit. Oklahoma residency and $312 of gross income qualify the head for the $40 Sales Tax Relief Credit. -us,scenario_029,state_refundable_credits,gpt-6-astra,llm_error,state_local_rule,False,"The model counted the financial assistance in the sales tax relief income test. The credit uses gross income of $312, which is under $20,000, so it pays $40." -us,scenario_029,state_refundable_credits,gpt-6-luna,llm_error,state_local_rule,False,The model assumed refundable credits require children or earned income. The Sales Tax Relief Credit gives $40 to a childless single filer with $312 of gross income. -us,scenario_029,state_refundable_credits,gpt-6-sol,llm_error,state_local_rule,False,"The model required earnings or children for a refundable credit. It missed the Sales Tax Relief Credit, which pays $40 for one exemption when gross income is $312." -us,scenario_029,state_refundable_credits,grok-4.3,llm_error,state_local_rule,False,"The model required earned income, dependents, or specific expenses. The refundable Sales Tax Relief Credit needs none of these and pays $40 at $312 of gross income." -us,scenario_029,state_refundable_credits,grok-4.5,llm_error,state_local_rule,False,"The model required qualifying children for a refundable credit. It missed the Sales Tax Relief Credit, which gives a single filer under the $20,000 income limit $40." -us,scenario_029,state_refundable_credits,grok-4.6,llm_error,state_local_rule,False,"The model counted the $50,000 of financial assistance and the investment assets against the sales tax relief limit. The credit has no asset test and measures income as gross income of $312, so it pays $40." -us,scenario_029,state_refundable_credits,grok-4.7,llm_error,state_local_rule,False,"The model added the $50,000 of financial assistance to income for the sales tax relief test. Only the $312 of gross income counts, which is under the $20,000 limit, so the credit is $40." -us,scenario_029,state_refundable_credits,grok-build-0.1,llm_error,state_local_rule,False,"The model gave $0 with no analysis. It missed the refundable Sales Tax Relief Credit, worth $40 for one exemption at $312 of gross income." -us,scenario_029,state_refundable_credits,inkling,llm_error,state_local_rule,False,"The model said income and assets rule out the low-income credit. The Sales Tax Relief Credit has no asset test and uses gross income of $312, under $20,000, so it pays $40." -us,scenario_029,state_refundable_credits,kimi-k2.6,llm_error,age_disability,False,"The model treated being under 65 with no disability or dependents as disqualifying for the Sales Tax Relief Credit. Those conditions only raise the income limit to $50,000; the 21-year-old qualifies under the standard $20,000 limit with $312 of income and gets $40." -us,scenario_029,state_refundable_credits,kimi-k3,llm_error,state_local_rule,False,"The model counted the $50,000 of financial assistance toward the sales tax relief income limit. The credit's income measure is gross income of $312, which is under $20,000, so it pays $40." -us,scenario_029,state_refundable_credits,minimax-m3,llm_error,state_local_rule,False,"The model falsely claimed Oklahoma has no state income tax. Oklahoma has an individual income tax that includes the refundable Sales Tax Relief Credit, worth $40 here." -us,scenario_029,state_refundable_credits,muse-spark-1.3,llm_error,state_local_rule,False,"The model gave $0 without considering the Sales Tax Relief Credit. That credit pays $40 for one exemption when gross income ($312) is under $20,000." -us,scenario_029,state_refundable_credits,muse-wonder,llm_error,state_local_rule,False,The model required earned income or a qualifying child. The refundable Sales Tax Relief Credit needs neither and gives a single filer with $312 of gross income $40. -us,scenario_029,state_refundable_credits,ox-alpha,llm_error,state_local_rule,False,"The model named the Sales Tax Relief Credit but wrongly assumed it requires earned income. The credit applies whenever gross income is under $20,000, which it is at $312, and pays $40 for one exemption." -us,scenario_029,state_refundable_credits,qwen-3.7-max,llm_error,state_local_rule,False,"The model considered only the EITC and child-related credits. It missed the Sales Tax Relief Credit, which pays $40 per exemption to a low-income single filer with $312 of gross income." -us,scenario_029,state_refundable_credits,qwen3.8-max,llm_error,state_local_rule,False,The model said the facts indicate no refundable credit. A single Oklahoma filer with $312 of gross income qualifies for the $40 Sales Tax Relief Credit. +us,scenario_029,state_refundable_credits,claude-fable-5,llm_error,taxable_income_or_deductions,False,"The model correctly named the $40-per-exemption Sales Tax Relief Credit, then counted the $50,000 of financial assistance in its gross-income test. PolicyEngine's STC gross income is only the $312 of taxable interest, which is far below the $20,000 single limit, so the credit is $40, not $0." +us,scenario_029,state_refundable_credits,claude-haiku-4.5,llm_error,categorical_eligibility,False,"The model wrongly claimed Oklahoma has no refundable individual credits. It missed the refundable Sales Tax Relief Credit, which pays $40 per exemption to filers with gross income at or below $20,000. With $312 of gross income and one exemption, that comes to $40." +us,scenario_029,state_refundable_credits,claude-haiku-5.5,llm_error,categorical_eligibility,False,"The model assumed all Oklahoma refundable credits require earned income. The Sales Tax Relief Credit's low-income pathway requires gross income at or below $20,000 and no TANF enrollment, so the $312 of interest income qualifies one exemption for $40." +us,scenario_029,state_refundable_credits,claude-opus-4.7,llm_error,taxable_income_or_deductions,False,"The model counted the $50,000 of financial assistance, plus its assets, against the STC's $20,000 limit. PolicyEngine's gross income for the STC is just the $312 of interest, and the credit has no asset test, so the $40 credit applies." +us,scenario_029,state_refundable_credits,claude-opus-4.8,llm_error,taxable_income_or_deductions,False,"The model ruled out the Sales Tax Relief Credit by citing assets and financial assistance. The credit has no asset test, and its gross-income measure is only the $312 of interest, so one exemption gets $40." +us,scenario_029,state_refundable_credits,claude-opus-5,llm_error,categorical_eligibility,False,"The model claimed the sales tax relief thresholds were not met and that take-up was zero. The task says to assume filing and take-up, and $312 of gross income is under the $20,000 limit, so the STC pays $40." +us,scenario_029,state_refundable_credits,claude-opus-5.5,llm_error,categorical_eligibility,False,"The model required earned income or dependents. The refundable Sales Tax Relief Credit needs neither; it pays $40 per exemption when gross income ($312 here) is at or below $20,000." +us,scenario_029,state_refundable_credits,claude-sonnet-4.6,llm_error,categorical_eligibility,False,"The model only checked the earned-income-based OK EITC and never applied the refundable Sales Tax Relief Credit. That credit pays $40 for the single exemption because gross income is $312, well under $20,000." +us,scenario_029,state_refundable_credits,claude-sonnet-5,llm_error,categorical_eligibility,False,"The model said Oklahoma has no general refundable credit, and it treated the elderly/disabled/dependent rules as conditions for qualifying. A filer under 65 can claim the Sales Tax Relief Credit with gross income at or below $20,000, which gives $40 for one exemption." +us,scenario_029,state_refundable_credits,claude-sonnet-5.5,llm_error,categorical_eligibility,False,"The model claimed no refundable credits apply 'at this income level.' At $312 of gross income, the low-income Sales Tax Relief Credit is exactly the one that applies: $40 per exemption, $40 total." +us,scenario_029,state_refundable_credits,deepseek-v4-flash-0731,llm_error,categorical_eligibility,False,"The model treated zero tax liability as ruling out refundable credits. The Sales Tax Relief Credit is refundable and pays $40 per exemption when gross income is at or below $20,000, with no tax liability needed." +us,scenario_029,state_refundable_credits,deepseek-v4-pro,llm_error,categorical_eligibility,False,The model correctly found the OK EITC is $0 but overlooked the refundable Sales Tax Relief Credit. That credit pays $40 for one exemption at $312 of gross income. +us,scenario_029,state_refundable_credits,deepseek-v4-pro-0813,llm_error,categorical_eligibility,False,"The model only checked the EITC and missed the Sales Tax Relief Credit. That credit gives $40 per exemption to filers with gross income at or below $20,000, which yields $40 here." +us,scenario_029,state_refundable_credits,deepseek-v4.1-flash,llm_error,categorical_eligibility,False,The model treated the EITC as Oklahoma's only refundable credit and skipped the Sales Tax Relief Credit. That credit is $40 for the single exemption at $312 of gross income. +us,scenario_029,state_refundable_credits,gemini-3-flash-preview,llm_error,taxable_income_or_deductions,False,"The model added the $50,000 of financial assistance to reach $50,312 of gross income for the STC test. PolicyEngine counts only the $312 of interest, which is under $20,000, so the credit is $40." +us,scenario_029,state_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,categorical_eligibility,False,"The model missed the refundable Sales Tax Relief Credit. It pays $40 per exemption to a filer with $312 of gross income, below the $20,000 limit, so the total is $40." +us,scenario_029,state_refundable_credits,gemini-3.1-pro-preview,llm_error,taxable_income_or_deductions,False,"The model counted the financial assistance in total income for the Sales Tax Relief Credit. PolicyEngine's STC gross income is only the $312 of taxable interest, so the $20,000 limit is met and the credit is $40." +us,scenario_029,state_refundable_credits,gemini-3.5-flash,llm_error,categorical_eligibility,False,"The model said no state refundable credits apply, missing the Sales Tax Relief Credit. That credit pays $40 for one exemption when gross income is $312, under the $20,000 limit." +us,scenario_029,state_refundable_credits,gemini-3.5-flash-lite,llm_error,categorical_eligibility,False,The model gave $0 without considering the Sales Tax Relief Credit. That credit gives this single filer with $312 of gross income $40 for one exemption. +us,scenario_029,state_refundable_credits,gemini-3.6-flash,llm_error,age_disability,False,"The model treated being 65 or older, disabled, or having dependents as required for the Sales Tax Relief Credit. Those conditions only raise the income limit to $50,000; a filer under 65 qualifies with gross income at or below $20,000, giving $40 here." +us,scenario_029,state_refundable_credits,gemini-3.7-flash,llm_error,categorical_eligibility,False,"The model missed the refundable Sales Tax Relief Credit, which pays $40 per exemption. A filer with $312 of gross income and one exemption gets $40." +us,scenario_029,state_refundable_credits,gemini-3.8-flash,llm_error,categorical_eligibility,False,"The model only checked the OK EITC, which is $0 because federal EITC is $0. It skipped the Sales Tax Relief Credit, which is $40 for one exemption at $312 of gross income." +us,scenario_029,state_refundable_credits,glm-5.2,llm_error,categorical_eligibility,False,"The model claimed Oklahoma offers no refundable credit for this household. The Sales Tax Relief Credit applies at $40 per exemption because gross income ($312) is under the $20,000 limit." +us,scenario_029,state_refundable_credits,glm-5.3,llm_error,categorical_eligibility,False,"The model gave no reasoning, and its $0 shows it did not apply the Sales Tax Relief Credit. That credit pays $40 for the single exemption at $312 of gross income." +us,scenario_029,state_refundable_credits,gpt-5.4-mini,llm_error,categorical_eligibility,False,"The model said the facts support no refundable credit, but the facts it needed were just the $312 of gross income and one exemption. Those qualify for the Sales Tax Relief Credit at $40." +us,scenario_029,state_refundable_credits,gpt-5.4-nano,llm_error,categorical_eligibility,False,"The model defaulted to zero for lack of explicit eligibility facts. The Sales Tax Relief Credit's eligibility follows directly from gross income of $312, under $20,000, which gives $40 for one exemption." +us,scenario_029,state_refundable_credits,gpt-5.5,llm_error,categorical_eligibility,False,The model looked for earned income as the basis for a refundable credit and missed the income-tested Sales Tax Relief Credit. That credit pays $40 per exemption at $312 of gross income. +us,scenario_029,state_refundable_credits,gpt-5.6-luna,llm_error,categorical_eligibility,False,"The model required earned income or a dependent. The refundable Sales Tax Relief Credit needs neither and pays $40 for one exemption when gross income is at or below $20,000." +us,scenario_029,state_refundable_credits,gpt-5.6-sol,llm_error,categorical_eligibility,False,The model required earnings or dependents for any Oklahoma refundable credit and missed the Sales Tax Relief Credit. That credit gives $40 to a single filer with $312 of gross income. +us,scenario_029,state_refundable_credits,gpt-5.6-terra,llm_error,categorical_eligibility,False,"The model found no basis for a refundable credit, overlooking the Sales Tax Relief Credit. Gross income of $312, under the $20,000 limit, qualifies one exemption for $40." +us,scenario_029,state_refundable_credits,gpt-6-astra,llm_error,taxable_income_or_deductions,False,"The model counted the $50,000 of financial assistance against the sales-tax-relief income limit. PolicyEngine's STC gross income is only the $312 of interest, so the household qualifies for $40." +us,scenario_029,state_refundable_credits,gpt-6-luna,llm_error,categorical_eligibility,False,The model required qualifying children or earned income. The Sales Tax Relief Credit has neither requirement and pays $40 for one exemption at $312 of gross income. +us,scenario_029,state_refundable_credits,gpt-6-sol,llm_error,categorical_eligibility,False,"The model looked for earnings or children and missed the income-tested Sales Tax Relief Credit. That credit gives $40 per exemption when gross income ($312) is at or below $20,000." +us,scenario_029,state_refundable_credits,gpt-6.1-terra,llm_error,categorical_eligibility,False,The model required earned income and did not apply the Sales Tax Relief Credit. That credit pays $40 for one exemption to a filer with $312 of gross income. +us,scenario_029,state_refundable_credits,grok-4.3,llm_error,categorical_eligibility,False,"The model required earned income, dependents, or specific expenses. The Sales Tax Relief Credit's low-income pathway requires gross income at or below $20,000 and no TANF enrollment, so it pays $40 here." +us,scenario_029,state_refundable_credits,grok-4.5,llm_error,categorical_eligibility,False,"The model required qualifying children. The Sales Tax Relief Credit is available to a single filer with no children and gross income of $312, at $40 per exemption." +us,scenario_029,state_refundable_credits,grok-4.6,llm_error,taxable_income_or_deductions,False,"The model counted the $50,000 of financial assistance and the investment assets against the sales-tax-relief rules. The STC has no asset test, and its gross income is only the $312 of interest, so the credit is $40." +us,scenario_029,state_refundable_credits,grok-4.7,llm_error,taxable_income_or_deductions,False,"The model added the $50,000 of financial assistance to gross household resources for the STC limit. PolicyEngine measures STC gross income as the $312 of interest only, which qualifies one exemption for $40." +us,scenario_029,state_refundable_credits,grok-build-0.1,llm_error,categorical_eligibility,False,The model missed the refundable Sales Tax Relief Credit. That credit pays $40 per exemption to this single filer with $312 of gross income. +us,scenario_029,state_refundable_credits,inkling,llm_error,taxable_income_or_deductions,False,"The model concluded that income and assets block the low-income Oklahoma credit. The Sales Tax Relief Credit has no asset test, and its gross income here is $312, under $20,000, so it pays $40." +us,scenario_029,state_refundable_credits,kimi-k2.6,llm_error,age_disability,False,"The model treated being under 65 with no disability or dependents as disqualifying for the Sales Tax Relief Credit. Having dependents or a head or spouse who is age 65 or older or disabled raises the limit to $50,000; the base $20,000 limit applies to everyone, and $312 of gross income gives $40." +us,scenario_029,state_refundable_credits,kimi-k3,llm_error,taxable_income_or_deductions,False,"The model counted the $50,000 of financial assistance in gross household income for the STC. PolicyEngine counts only the $312 of interest, which is under the $20,000 limit for a household under 65, so the credit is $40." +us,scenario_029,state_refundable_credits,minimax-m3,llm_error,state_local_rule,False,"The model wrongly claimed Oklahoma has no state income tax. Oklahoma has an income tax and offers the refundable Sales Tax Relief Credit, which pays $40 for one exemption here." +us,scenario_029,state_refundable_credits,muse-spark-1.3,llm_error,categorical_eligibility,False,"The model gave $0 without applying the Sales Tax Relief Credit. That credit pays $40 per exemption to a filer with $312 of gross income, under the $20,000 limit." +us,scenario_029,state_refundable_credits,muse-wonder,llm_error,categorical_eligibility,False,The model required earned income or a qualifying child and missed the income-tested Sales Tax Relief Credit. That credit gives $40 for one exemption at $312 of gross income. +us,scenario_029,state_refundable_credits,ox-alpha,llm_error,categorical_eligibility,False,"The model named the Sales Tax Relief Credit but wrongly tied it to earned income. Its low-income pathway requires gross income at or below $20,000 and no TANF enrollment, and this household meets both conditions, so it pays $40." +us,scenario_029,state_refundable_credits,qwen-3.7-max,llm_error,categorical_eligibility,False,The model only considered the EITC and child-related credits and missed the Sales Tax Relief Credit. That credit pays $40 for one exemption at $312 of gross income. +us,scenario_029,state_refundable_credits,qwen3.8-max,llm_error,categorical_eligibility,False,"The model found no refundable credits, overlooking the Sales Tax Relief Credit. Gross income of $312, under the $20,000 limit, qualifies one exemption for $40." us,scenario_030,federal_income_tax_before_refundable_credits,deepseek-v4-pro,llm_error,taxable_income_or_deductions,False,"The model incorrectly included the $5,000 of educational assistance and $12,000 of financial assistance in AGI, inflating it from $13,000 to $30,000. With only $13,000 of taxable wages, the single-filer standard deduction eliminates all taxable income, so applying the 10% and 12% brackets to $14,600 was erroneous." us,scenario_030,federal_refundable_credits,claude-fable-5,llm_error,age_disability,False,"The model calculated a phased-out childless EITC without first applying the minimum-age requirement. At age 23, the filer is ineligible for the 2026 childless EITC, so the phase-in and phaseout arithmetic never applies." us,scenario_030,federal_refundable_credits,claude-haiku-4.5,llm_error,age_disability,False,"The model treated the 23-year-old as eligible for the childless EITC despite the minimum-age requirement. It also mislabeled $1,940 as the childless maximum and submitted that amount even though its own 7.65% calculation produced $994.50." @@ -2918,56 +3001,57 @@ us,scenario_030,head_wic_eligible,kimi-k2.6,parse_contract_failure,missing_outpu us,scenario_030,local_income_tax,kimi-k2.6,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. us,scenario_030,payroll_tax,gpt-5.4-nano,llm_error,payroll_tax_base,False,"The model miscalculated Medicare tax: 1.45% of $13,000 is $188.50, not $189 or $189.90. It then compounded the arithmetic error by stating that $806 plus $189 equals $995.90; the exact component sum is $994.50." us,scenario_030,reduced_price_school_meals_eligible,kimi-k2.6,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. -us,scenario_030,snap,claude-fable-5,llm_error,categorical_eligibility,False,"The model counted gross income correctly at $2,083/month but used the 130% FPL gross test. It missed Texas's TANF non-cash categorical eligibility (BBCE), whose limit is 165% FPL; at 1.6× FPL the household passes and gets the $24/month minimum allotment." -us,scenario_030,snap,claude-fable-5.1,llm_error,categorical_eligibility,False,"The model correctly found $1,658 net income and that 30% of it exceeds the $298 maximum. It then applied a net income test that Texas BBCE waives, and missed that a categorically eligible one-person household gets the $24 minimum allotment instead of $0." -us,scenario_030,snap,claude-haiku-4.5,llm_error,categorical_eligibility,False,"The model wrongly counted the $5,000 of educational assistance, for a total of $30,000. It compared income to a 130% FPL limit and missed that Texas BBCE (165% FPL) makes the household eligible. The household gets the $24 monthly minimum allotment." -us,scenario_030,snap,claude-haiku-5.5,llm_error,categorical_eligibility,False,"The model gave $0 with no derivation. The correct path counts $2,083/month gross income, which passes the Texas 165% FPL BBCE limit. The $498 contribution exceeds the $298 maximum, so the $24 minimum allotment applies, or $288 a year." -us,scenario_030,snap,claude-opus-4.7,llm_error,categorical_eligibility,False,"The model computed net income of $1,657 correctly and considered Texas BBCE. However, it put the 165% FPL limit at about $2,072; the real limit is $1,304.17 × 1.65 = $2,151.88, so the $2,083 gross passes. The household is then eligible for the $24 minimum allotment." -us,scenario_030,snap,claude-opus-4.8,llm_error,categorical_eligibility,False,"The model excluded the $12,000 of financial assistance, which SNAP counts as $1,000/month of unearned income. With that income, net income is $1,658 and the $498 contribution exceeds the $298 maximum, leaving only the $24 minimum. Its $2,298 also contradicts its own ~$99/month figure." -us,scenario_030,snap,claude-opus-5,llm_error,categorical_eligibility,False,"The model counted only the $13,000 of wages and dropped the $12,000 of financial assistance, which is countable unearned income. Including it raises net income to $1,658, so the $498 contribution exceeds the $298 maximum and the benefit is the $24 minimum, not $134/month." -us,scenario_030,snap,claude-opus-5.5,llm_error,categorical_eligibility,False,"The model assumed the financial assistance is not SNAP income. The $1,000/month counts as unearned income, which raises net income from $657.67 to $1,658. That drives the $498 contribution above the $298 maximum, leaving the $24 minimum." -us,scenario_030,snap,claude-sonnet-4.6,llm_error,categorical_eligibility,False,"The model stated that Texas has no broad-based categorical eligibility. Texas confers BBCE through TANF non-cash benefits at 165% FPL, so the household's 1.6× FPL gross income passes. It is eligible for the $24 minimum allotment." -us,scenario_030,snap,claude-sonnet-5,llm_error,categorical_eligibility,False,"The model excluded the $1,000/month of financial assistance from countable income. It also made an arithmetic error: $298 minus about $200 cannot produce a $350 monthly benefit. Correctly counted, net income of $1,658 gives a $498 contribution above the $298 maximum, so the benefit is the $24 minimum." -us,scenario_030,snap,claude-sonnet-5.5,llm_error,categorical_eligibility,False,"The model treated the $12,000 of financial assistance as excluded. SNAP counts it as unearned income, which raises net income to $1,658 and the contribution to $498, above the $298 maximum. The benefit is the $24 minimum allotment." -us,scenario_030,snap,deepseek-v4-flash-0731,llm_error,categorical_eligibility,False,"The model counted the excluded educational assistance, putting gross income at $2,500 instead of $2,083.33. It then applied a 130% gross test and missed Texas BBCE at 165% FPL, which this household passes. The household gets the $24 minimum allotment." -us,scenario_030,snap,deepseek-v4-pro,llm_error,categorical_eligibility,False,"The model included the excluded $5,000 of educational assistance and applied the 130% FPL gross test. Countable income is $25,000, which passes Texas's 165% FPL BBCE limit, so the household is eligible for the $24/month minimum." -us,scenario_030,snap,deepseek-v4-pro-0813,llm_error,categorical_eligibility,False,The model counted the educational assistance and set the benefit to $0 because the contribution exceeded the maximum allotment. It missed the $24 minimum allotment that a categorically eligible one-person household receives even when 30% of net income exceeds $298. -us,scenario_030,snap,deepseek-v4.1-flash,llm_error,categorical_eligibility,False,"The model counted the pregnant head as a two-person SNAP household. SNAP does not count an unborn child, so the unit size is 1 with a $298 maximum. Its $497 contribution exceeds that maximum, so the benefit is the $24 minimum, not $49." -us,scenario_030,snap,gemini-3-flash-preview,llm_error,categorical_eligibility,False,"The model applied the 130% FPL gross income limit to $25,000 of income. It missed that Texas BBCE raises the limit to 165% FPL (about $25,822 per year), which the household passes, making it eligible for the $24 minimum allotment." -us,scenario_030,snap,gemini-3.1-flash-lite-preview,llm_error,categorical_eligibility,False,"The model based the benefit only on $13,000 of earnings and ignored the $12,000 of financial assistance, which counts as unearned income. Including it gives net income of $1,658 and a $498 contribution above the $298 maximum, so the benefit is the $24 minimum." -us,scenario_030,snap,gemini-3.1-pro-preview,llm_error,categorical_eligibility,False,"The model applied the federal 130% FPL gross test. It missed Texas TANF non-cash BBCE at 165% FPL, under which 1.6× FPL gross income qualifies. The household receives the $24 monthly minimum allotment." -us,scenario_030,snap,gemini-3.5-flash,llm_error,categorical_eligibility,False,"The model correctly used Texas's 165% FPL BBCE limit but understated it as $24,849. The correct limit is $1,304.17 × 1.65 × 12, about $25,822, so $25,000 of gross income passes. The household gets the $24 minimum allotment." -us,scenario_030,snap,gemini-3.5-flash-lite,llm_error,categorical_eligibility,False,"The model asserted $0 without a derivation. The household is categorically eligible through Texas BBCE at 1.6× FPL. The $498 contribution exceeds the $298 maximum, which yields the $24/month minimum allotment." -us,scenario_030,snap,gemini-3.6-flash,llm_error,categorical_eligibility,False,"The model treated the household as over the net income limit and paid $0. Texas BBCE waives the net income test, and a categorically eligible one-person household whose contribution exceeds the maximum gets the $24 minimum allotment." -us,scenario_030,snap,gemini-3.7-flash,llm_error,categorical_eligibility,False,"The model applied a net income threshold that Texas BBCE (TANF non-cash, 165% FPL) waives. It also missed that eligible one-person households receive the $24 minimum benefit when the computed allotment is zero or negative." -us,scenario_030,snap,gemini-3.8-flash,llm_error,categorical_eligibility,False,"The model correctly counted the financial assistance but concluded net income disqualifies the household. Under Texas BBCE the net test does not apply, and the categorically eligible one-person household receives the $24 minimum allotment." -us,scenario_030,snap,gemini-4-argon,llm_error,categorical_eligibility,False,"The model counted only earnings and omitted $1,000/month of financial assistance, which is countable unearned income. It also used a $292 maximum instead of $298. With the assistance counted, net income is $1,658, the $498 contribution exceeds the maximum, and the benefit is the $24 minimum." -us,scenario_030,snap,glm-5.2,llm_error,categorical_eligibility,False,"The model counted the unborn child to make a two-person unit. It also took a medical deduction that only elderly or disabled members qualify for. Correctly, this is a one-person unit with no medical deduction: net income is $1,658, the contribution is $498 against a $298 maximum, and the benefit is the $24 minimum." -us,scenario_030,snap,glm-5.3,llm_error,categorical_eligibility,False,"The model counted income correctly but applied the standard gross and net limits. Texas BBCE at 165% FPL replaces both tests, and the household's 1.6× FPL gross income qualifies. It is eligible for the $24 minimum allotment." -us,scenario_030,snap,gpt-5.4-mini,llm_error,categorical_eligibility,False,"The model treated countable income as very low, ignoring the $12,000 of financial assistance that counts as unearned income. With it, net income is $1,658 and the $498 contribution exceeds the $298 maximum, leaving only the $24 minimum." -us,scenario_030,snap,gpt-5.4-nano,llm_error,categorical_eligibility,False,"The model gave $0 without applying any eligibility pathway. Texas BBCE makes the household categorically eligible at 1.6× FPL, and the $24 one-person minimum allotment applies because the $498 contribution exceeds the $298 maximum." -us,scenario_030,snap,gpt-5.5,llm_error,categorical_eligibility,False,"The model correctly found that 30% of net income exceeds the $298 maximum but set the benefit to $0. It missed the SNAP minimum benefit rule: eligible one- and two-person households, here categorically eligible through Texas BBCE, receive at least $24/month." -us,scenario_030,snap,gpt-5.6-luna,llm_error,categorical_eligibility,False,"The model applied a standard gross income limit and found the household ineligible. Texas BBCE sets the limit at 165% FPL, which the 1.6× FPL household passes, entitling it to the $24 minimum allotment." -us,scenario_030,snap,gpt-5.6-sol,llm_error,categorical_eligibility,False,"The model claimed $25,000 exceeds the applicable Texas gross income limit. Texas's BBCE limit is 165% FPL (about $2,152/month), and $2,083/month passes. The household is eligible for the $24 minimum allotment." -us,scenario_030,snap,gpt-5.6-terra,llm_error,categorical_eligibility,False,"The model applied the regular one-person gross income limit. It missed Texas TANF non-cash BBCE at 165% FPL, under which $25,000 qualifies, so the household gets the $24/month minimum allotment." -us,scenario_030,snap,gpt-6-astra,llm_error,categorical_eligibility,False,"The model concluded the household exceeds the SNAP income limits. Texas BBCE waives the 130% gross and 100% net tests up to 165% FPL, and the eligible one-person household receives the $24 minimum allotment." -us,scenario_030,snap,gpt-6-luna,llm_error,categorical_eligibility,False,"The model correctly found the 30% contribution exceeds the one-person maximum but returned $0. Categorically eligible one-person households receive the $24 minimum allotment, or $288 a year." -us,scenario_030,snap,gpt-6-sol,llm_error,categorical_eligibility,False,"The model counted only wages and omitted $1,000/month of financial assistance, which is countable unearned income. Including it gives net income of $1,658 and a $498 contribution above the $298 maximum, so the benefit is the $24 minimum." -us,scenario_030,snap,gpt-6.1-sol,llm_error,categorical_eligibility,False,The model concluded that income is too high for a positive allotment. It missed the $24 minimum benefit that categorically eligible (Texas BBCE) one-person households get when the computed allotment is zero. -us,scenario_030,snap,grok-4.3,llm_error,categorical_eligibility,False,"The model asserted $0 with no derivation. The household passes Texas BBCE at 1.6× FPL, and its $498 contribution exceeds the $298 maximum, so the $24 monthly minimum allotment applies." -us,scenario_030,snap,grok-4.5,llm_error,categorical_eligibility,False,"The model applied the 130% FPL gross test to $25,000. It missed Texas BBCE at 165% FPL, which the household passes, so it receives the $24 minimum allotment." -us,scenario_030,snap,grok-4.6,llm_error,categorical_eligibility,False,"The model claimed the household exceeds Texas's 165% FPL BBCE limit, which is about $25,822 per year for one person. Countable income of $25,000 is below it, since educational assistance is excluded. The household is eligible for the $24 minimum." -us,scenario_030,snap,grok-4.7,llm_error,categorical_eligibility,False,"The model correctly computed net income but applied the 100% FPL net income test, which Texas BBCE waives. The categorically eligible one-person household receives the $24 minimum allotment." -us,scenario_030,snap,grok-build-0.1,llm_error,categorical_eligibility,False,"The model applied the 130% FPL gross limit of about $20,800. Texas BBCE raises the limit to 165% FPL, which $25,000 passes, so the household gets the $24/month minimum allotment." -us,scenario_030,snap,inkling,llm_error,categorical_eligibility,False,"The model counted the excluded educational assistance and applied the 130% FPL gross test. Countable income of $25,000 passes Texas's 165% FPL BBCE limit, giving the $24 minimum allotment." -us,scenario_030,snap,kimi-k2.6,parse_contract_failure,missing_output,False,"The model returned no SNAP value or explanation, so there was no answer to score." -us,scenario_030,snap,kimi-k3,llm_error,categorical_eligibility,False,"The model correctly computed $2,083.33/month gross income but used the regular one-person gross limit. That figure is 1.6× FPL, under Texas's 165% BBCE limit, so the household is eligible for the $24 minimum allotment." -us,scenario_030,snap,minimax-m3,llm_error,categorical_eligibility,False,"The model compared an annual $10,400 net figure to a monthly $1,255 limit. It also ignored the financial assistance and the standard deduction, and applied a net test that Texas BBCE waives. The correct path gives $1,658/month net income, a $498 contribution above the $298 maximum, and the $24 minimum." -us,scenario_030,snap,muse-spark-1.3,llm_error,categorical_eligibility,False,"The model applied the 130% FPL gross test to $25,000. Texas BBCE at 165% FPL makes the household categorically eligible, so it receives the $24 monthly minimum allotment." -us,scenario_030,snap,muse-wonder,llm_error,categorical_eligibility,False,The model applied a net income limit that Texas BBCE waives. The categorically eligible one-person household gets the $24 minimum allotment even though its $498 contribution exceeds the $298 maximum. -us,scenario_030,snap,ox-alpha,llm_error,categorical_eligibility,False,"The model used the 130% FPL gross limit of about $20,350. It missed Texas TANF non-cash BBCE at 165% FPL, which $25,000 passes, so the household receives the $24/month minimum." -us,scenario_030,snap,qwen-3.7-max,llm_error,categorical_eligibility,False,"The model excluded the $1,000/month of financial assistance and skipped the standard deduction. Its final $2,576 also contradicts its own $31–32/month figures. Correctly, net income is $1,658 and the $498 contribution exceeds the $298 maximum, so the benefit is the $24 minimum." -us,scenario_030,snap,qwen3.8-max,llm_error,categorical_eligibility,False,"The model counted the unborn child as a second member and claimed net income is $0, ignoring $2,083/month of countable income. Its submitted $3,576 also contradicts its own $4,272 figure. As a one-person unit with $1,658 net income, the household gets only the $24 minimum." +us,scenario_030,snap,claude-fable-5,llm_error,categorical_eligibility,False,"Applied only the 130% FPL gross income test and denied eligibility. Texas BBCE (TANF non-cash) sets the gross limit at 165% FPL, and this household's 1.60× ratio passes it, which makes the household categorically eligible. As an eligible one-person household it gets the $24/month minimum allotment, or $288/year." +us,scenario_030,snap,claude-fable-5.1,llm_error,categorical_eligibility,False,"Correctly computed net income of about $1,658 and that 30% of it exceeds $298, but then denied benefits on the net income test. Texas BBCE categorical eligibility waives the net income test, and eligible 1–2 person households get the minimum allotment ($24/month = $288/year) even when the contribution exceeds the maximum." +us,scenario_030,snap,claude-haiku-4.5,llm_error,categorical_eligibility,False,"Counted the excluded $5,000 educational assistance in a $30,000 income total and applied a 130% FPL test with a wrong $1,868 threshold. It missed that Texas BBCE (165% FPL) makes the household categorically eligible at 1.60× FPL, which entitles it to the $24/month minimum allotment." +us,scenario_030,snap,claude-haiku-5.5,llm_error,categorical_eligibility,False,"Applied gross and net income tests and concluded there is no benefit. Wages plus financial assistance equal 1.60× FPL, which is under Texas's 165% BBCE limit, so the household is categorically eligible and gets the $24/month minimum allotment ($288/year)." +us,scenario_030,snap,claude-opus-4.7,llm_error,categorical_eligibility,False,"Recognized Texas BBCE at 165% FPL but miscomputed the limit as about $2,072. The correct figure is 165% × $1,304.17 = $2,152, so the $2,083 gross income passes. The household is categorically eligible, and the net-income result yields the $24/month minimum allotment rather than $0." +us,scenario_030,snap,claude-opus-4.8,llm_error,categorical_eligibility,False,"Excluded the $12,000 of financial assistance from SNAP income, but SNAP counts it as unearned income ($1,000/month). With it included, net income is $1,658 and the $498 contribution exceeds $298, so only the $24 minimum is paid. The model's $2,298 also contradicts its own ~$99/month figure." +us,scenario_030,snap,claude-opus-5,llm_error,categorical_eligibility,False,"Counted only the $13,000 of wages and left out the $12,000 of financial assistance, which SNAP counts as unearned income. Including it raises net income to $1,658/month, and the 30% contribution ($498) exceeds the $298 maximum, which leaves the $24 minimum allotment." +us,scenario_030,snap,claude-opus-5.5,llm_error,categorical_eligibility,False,"Explicitly assumed the financial assistance is not SNAP income. SNAP counts the $12,000 as unearned income, which raises net income from $658 to $1,658/month. The $298 − $498 result is negative, so the benefit is the $24 minimum allotment, not about $101." +us,scenario_030,snap,claude-sonnet-4.6,llm_error,categorical_eligibility,False,"Wrongly stated that Texas has no broad-based categorical eligibility. Texas confers TANF non-cash categorical eligibility up to 165% FPL, and this household's 1.60× FPL gross income passes it, so it is eligible for the $24/month minimum allotment." +us,scenario_030,snap,claude-sonnet-5,llm_error,categorical_eligibility,False,"Excluded the $12,000 of financial assistance from countable income, and its own formula ($298 − ~$200 ≈ $98) contradicts the $350/month it reported. Counting the financial assistance gives net income of $1,658 and a contribution of $498 above the maximum, so the benefit is the $24 minimum." +us,scenario_030,snap,claude-sonnet-5.5,llm_error,categorical_eligibility,False,"Treated the financial assistance as excluded, but SNAP counts the $12,000 as unearned income. Net income is then $1,658/month, the contribution ($498) exceeds the $298 maximum, and the household gets only the $24 minimum allotment." +us,scenario_030,snap,deepseek-v4-flash-0731,llm_error,categorical_eligibility,False,"Counted the $5,000 educational assistance, which SNAP excludes, and applied the 130% gross test. Correct gross income is $2,083/month (1.60× FPL), which is under Texas's 165% BBCE limit, so the household is categorically eligible and gets the $24/month minimum." +us,scenario_030,snap,deepseek-v4-pro,llm_error,categorical_eligibility,False,"Included the excluded educational assistance to reach $30,000 and applied the federal 130% gross limit. It missed Texas BBCE at 165% FPL, which the $25,000 countable income passes, so the household is eligible for the $24/month minimum allotment." +us,scenario_030,snap,deepseek-v4-pro-0813,llm_error,categorical_eligibility,False,"Counted the excluded educational assistance, then stopped once the contribution exceeded the one-person maximum allotment. Eligible one-person households get the minimum allotment (8% of $298 ≈ $24/month) rather than $0." +us,scenario_030,snap,deepseek-v4.1-flash,llm_error,categorical_eligibility,False,"Counted the pregnant head as a two-person SNAP household, but SNAP does not count an unborn child, so the unit size is 1 with a $298 maximum allotment. With the correct $1,658 net income, the $498 contribution exceeds $298 and the benefit is the $24 minimum in place of the model's $49." +us,scenario_030,snap,gemini-3-flash-preview,llm_error,categorical_eligibility,False,"Correctly used household size 1 and $25,000 of countable income but applied the 130% gross limit. Texas BBCE raises that limit to 165% FPL, and 1.60× FPL passes, so the household is categorically eligible for the $24/month minimum allotment." +us,scenario_030,snap,gemini-3.1-flash-lite-preview,llm_error,categorical_eligibility,False,"Based the benefit on the $13,000 of earnings alone and left out the $12,000 of financial assistance, which SNAP counts as unearned income. Including it makes net income $1,658/month, which leaves only the $24 minimum allotment instead of about $217/month." +us,scenario_030,snap,gemini-3.1-pro-preview,llm_error,categorical_eligibility,False,"Applied the 130% FPL gross test and denied eligibility. Texas BBCE at 165% FPL covers this household's 1.60× FPL gross income, which makes it categorically eligible for the $24/month minimum allotment." +us,scenario_030,snap,gemini-3.5-flash,llm_error,categorical_eligibility,False,"Used Texas's 165% BBCE limit but put it at $24,849. The correct limit is 165% × the $15,650 guideline ≈ $25,822, so $25,000 of income passes. The household is categorically eligible and gets the $24/month minimum allotment." +us,scenario_030,snap,gemini-3.5-flash-lite,llm_error,categorical_eligibility,False,"Asserted $0 without reasoning, which treats the household as ineligible. Countable income of 1.60× FPL passes Texas's 165% BBCE limit, and the eligible one-person household gets the $24/month minimum allotment ($288/year)." +us,scenario_030,snap,gemini-3.6-flash,llm_error,categorical_eligibility,False,"Denied benefits on net income limits, but Texas BBCE categorical eligibility waives the net income test. The eligible one-person household receives the $24/month minimum allotment even though 30% of net income exceeds the maximum." +us,scenario_030,snap,gemini-3.7-flash,llm_error,categorical_eligibility,False,"Treated net income above the threshold as disqualifying, but categorical eligibility through Texas BBCE (gross income 1.60× FPL < 165%) bypasses the net income test. That entitles the household to the $24/month minimum allotment." +us,scenario_030,snap,gemini-3.8-flash,llm_error,categorical_eligibility,False,Correctly counted the financial assistance but concluded that no positive allotment exists once the contribution exceeds the maximum. Categorically eligible 1–2 person households receive the minimum allotment of about $24/month ($288/year). +us,scenario_030,snap,gemini-4-argon,llm_error,categorical_eligibility,False,"Counted only wages, leaving out the $12,000 of financial assistance that SNAP counts as unearned income, and used an outdated $292 maximum instead of $298. The correct net income of $1,658 gives a $498 contribution above the maximum, so the benefit is the $24 minimum." +us,scenario_030,snap,glm-5.2,llm_error,categorical_eligibility,False,"Counted the unborn child to make a two-person household and took a medical deduction for a non-elderly, non-disabled head; pregnancy does not qualify for the medical deduction. With size 1 and no medical deduction, net income is $1,658, which leaves only the $24/month minimum allotment." +us,scenario_030,snap,glm-5.3,llm_error,categorical_eligibility,False,"Found the household over the gross and net income limits but missed Texas BBCE. At 1.60× FPL, gross income is under the 165% limit, so both standard income tests are waived and the household receives the $24/month minimum allotment." +us,scenario_030,snap,gpt-5.4-mini,llm_error,categorical_eligibility,False,"Treated countable cash income as very low, which leaves out the $12,000 of financial assistance that SNAP counts as unearned income. With it included, net income is $1,658/month and the benefit falls to the $24 minimum, not about $176/month." +us,scenario_030,snap,gpt-5.4-nano,llm_error,categorical_eligibility,False,"Gave $0 with no income test, which treats the household as ineligible. Countable gross income of 1.60× FPL passes Texas's 165% BBCE limit, and the eligible one-person household gets the $24/month minimum allotment." +us,scenario_030,snap,gpt-5.5,llm_error,categorical_eligibility,False,"Correctly found that 30% of net income ($498) exceeds the $298 maximum but then paid nothing. It skipped the minimum allotment rule, under which eligible one- and two-person households receive 8% of the one-person maximum, about $24/month." +us,scenario_030,snap,gpt-5.6-luna,llm_error,categorical_eligibility,False,"Applied a one-person gross income limit without Texas BBCE. Under the 165% FPL BBCE limit, gross income of 1.60× FPL passes, and the household gets the $24/month minimum allotment." +us,scenario_030,snap,gpt-5.6-sol,llm_error,categorical_eligibility,False,"Counted income correctly (wages plus financial assistance, excluding educational assistance) but wrongly found it above Texas's gross limit. Texas BBCE allows up to 165% FPL, the household is at 1.60×, and it is therefore eligible for the $24/month minimum." +us,scenario_030,snap,gpt-5.6-terra,llm_error,categorical_eligibility,False,"Compared $25,000 against the standard 130% gross limit. Texas BBCE raises the limit to 165% FPL (about $25,822 annualized), which makes the household categorically eligible for the $24/month minimum allotment." +us,scenario_030,snap,gpt-6-astra,llm_error,categorical_eligibility,False,"Applied the standard income limits, but Texas BBCE categorical eligibility (gross income 1.60× FPL < 165%) waives them. The eligible one-person household receives the $24/month minimum allotment." +us,scenario_030,snap,gpt-6-luna,llm_error,categorical_eligibility,False,"Correctly found the 30% contribution above the one-person maximum but returned $0. It ignored the minimum allotment for eligible one- and two-person households, which is about $24/month ($288/year)." +us,scenario_030,snap,gpt-6-sol,llm_error,categorical_eligibility,False,"Based net income on wages alone and left out the $12,000 of financial assistance, which SNAP counts as unearned income. Including it puts net income at $1,658, the contribution exceeds $298, and the benefit is the $24 minimum allotment." +us,scenario_030,snap,gpt-6.1-sol,llm_error,categorical_eligibility,False,"Concluded there is no positive allotment because countable income is too high. Eligible one-person households have a guaranteed minimum allotment of about $24/month, so the annual amount is $288, not $0." +us,scenario_030,snap,gpt-6.1-terra,llm_error,categorical_eligibility,False,"Denied eligibility on standard income limits. Texas BBCE confers categorical eligibility at 1.60× FPL gross income, which waives those limits and yields the $24/month minimum allotment." +us,scenario_030,snap,grok-4.3,llm_error,categorical_eligibility,False,"Gave $0 with no stated test, which treats the household as ineligible. The $190 in assets passes and gross income passes Texas's 165% BBCE limit, so the household is eligible for the $24/month minimum allotment." +us,scenario_030,snap,grok-4.5,llm_error,categorical_eligibility,False,"Applied the 130% FPL gross income test to $25,000 of countable income. Texas BBCE uses a 165% FPL limit that this income passes, which makes the household categorically eligible for the $24/month minimum." +us,scenario_030,snap,grok-4.6,llm_error,categorical_eligibility,False,"Wrongly asserted that income exceeds the Texas BBCE 165% FPL limit, and hedged toward counting educational assistance, which SNAP excludes. Countable income of $2,083/month is 1.60× the $1,304.17 guideline, so the household is categorically eligible for the $24/month minimum." +us,scenario_030,snap,grok-4.7,llm_error,categorical_eligibility,False,"Computed net income of about $19,900/year correctly but denied benefits on the 100% FPL net income test. Texas BBCE categorical eligibility waives the net income test, and the household receives the $24/month minimum allotment." +us,scenario_030,snap,grok-build-0.1,llm_error,categorical_eligibility,False,"Applied the federal 130% gross limit, overstated at $20,800. It missed Texas BBCE at 165% FPL, which $25,000 of countable income passes, so the household is eligible for the $24/month minimum allotment." +us,scenario_030,snap,inkling,llm_error,categorical_eligibility,False,"Counted the $5,000 educational assistance, which SNAP excludes, and applied the 130% gross test. Correct gross income is 1.60× FPL, which is under Texas's 165% BBCE limit, so the household gets the $24/month minimum." +us,scenario_030,snap,kimi-k2.6,parse_contract_failure,missing_output,False,"Returned no SNAP value and no explanation, so there was no answer to score. The correct derivation gives a $24/month minimum allotment, or $288/year." +us,scenario_030,snap,kimi-k3,llm_error,categorical_eligibility,False,"Correctly computed $2,083.33/month of countable gross income but compared it to the standard 130% limit. Texas BBCE uses 165% FPL ($2,152), so the household is categorically eligible for the $24/month minimum allotment." +us,scenario_030,snap,minimax-m3,llm_error,categorical_eligibility,False,"Compared an annual figure ($10,400) with a monthly net income limit and left out the financial assistance. It also missed Texas BBCE, which waives the net income test, and the $24/month minimum allotment for eligible one-person households." +us,scenario_030,snap,muse-spark-1.3,llm_error,categorical_eligibility,False,"Applied the 130% FPL gross test to $25,000 of countable income. Texas BBCE raises the gross limit to 165% FPL, which this income passes, so the household gets the $24/month minimum allotment." +us,scenario_030,snap,muse-wonder,llm_error,categorical_eligibility,False,"Denied benefits because net income is above the limit, but Texas BBCE categorical eligibility waives the net income test. The eligible one-person household receives the $24/month minimum allotment." +us,scenario_030,snap,ox-alpha,llm_error,categorical_eligibility,False,"Correctly counted $25,000 of income but applied the federal 130% gross limit. Texas BBCE at 165% FPL (about $25,822) makes the household categorically eligible, which yields the $24/month minimum allotment." +us,scenario_030,snap,qwen-3.7-max,llm_error,categorical_eligibility,False,"Left out the $12,000 of financial assistance (countable unearned income) and skipped the standard deduction. Its reported $2,576 also contradicts its own $31–32/month arithmetic. The correct $1,658 net income gives a contribution above the maximum and a $24/month minimum." +us,scenario_030,snap,qwen3.8-max,llm_error,categorical_eligibility,False,"Counted the unborn child to make a two-person household and claimed $0 net income, ignoring $2,083/month of countable income. Its reported $3,576 also conflicts with its own $4,272. The correct one-person unit with $1,658 net income receives only the $24/month minimum allotment." us,scenario_030,ssi,kimi-k2.6,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. us,scenario_030,tanf,kimi-k2.6,parse_contract_failure,missing_output,False,"The model returned no TANF output, violating the required structured-output contract rather than making a substantive benefit calculation." us,scenario_030,tanf,qwen3.8-max,llm_error,categorical_eligibility,False,"The model incorrectly counted the unborn child as a current dependent child and constructed a two-person Texas TANF assistance unit. A pregnant adult with no born dependent child does not satisfy the family-with-dependent-children requirement, so the $271 monthly grant schedule does not apply." @@ -2975,59 +3059,102 @@ us,scenario_031,federal_income_tax_before_refundable_credits,gpt-5.4-mini,llm_er us,scenario_031,federal_income_tax_before_refundable_credits,grok-build-0.1,llm_error,taxable_income_or_deductions,False,"The model wrongly denied the listed alimony deduction and used an estimated $10,207 post-TCJA-reversion standard deduction. PolicyEngine deducts the $1,165 alimony expense and applies the applicable 2026 single age-65-or-older standard deduction, leaving no taxable income." us,scenario_031,federal_income_tax_before_refundable_credits,qwen-3.7-max,llm_error,other,False,"The model's own calculation produced zero taxable income, zero tax, and zero nonrefundable credits, but it submitted $1,268.50. Its numeric output directly contradicts every computation step in its explanation." us,scenario_031,federal_income_tax_before_refundable_credits,qwen3.8-max,llm_error,taxable_income_or_deductions,False,"The model incorrectly treated $5,357.50 of Social Security as taxable even though provisional income is below the $25,000 single-filer base, and it then failed to follow its own calculation that the elderly credit reduced tax to zero. The alimony adjustment yields $13,243 of AGI, the standard deduction eliminates taxable income, and the submitted $2,439 has no support in its stated arithmetic." -us,scenario_031,head_medicaid_eligible,claude-fable-5,llm_error,state_local_rule,False,"The model subtracted the $1,165 alimony expense, but SSI-based counting does not deduct alimony paid. It also never applied California's $230/month ($2,760/yr) disregard. With that disregard, countable income is $21,093.47, below the $22,024.80 (138% FPL) limit." -us,scenario_031,head_medicaid_eligible,claude-fable-5.1,llm_error,state_local_rule,False,"The model subtracted only the SSI $20/month ($240/yr) general income exclusion instead of California's $230/month ($2,760/yr) disregard, which replaces it. It also used a ~$21,600 limit instead of $22,024.80. The correct countable income is $21,093.47, which is under the limit." -us,scenario_031,head_medicaid_eligible,claude-haiku-4.5,llm_error,state_local_rule,False,"The model understated 138% FPL as ~$18,564 (it is $22,024.80) and applied no $230/month California disregard, which brings countable income down to $21,093.47. It also suggested $4,200 could exceed the resource limit, but California's limit is $130,000 for an individual." -us,scenario_031,head_medicaid_eligible,claude-haiku-5.5,llm_error,categorical_eligibility,False,"The model treated being Medicare-age as ruling out Medicaid and never ran the aged pathway. In the engine, Medicare eligibility bars only the 19–64 expansion group. The senior-or-disabled pathway passes: $21,093.47 countable income against a $22,024.80 limit." -us,scenario_031,head_medicaid_eligible,claude-opus-4.8,llm_error,state_local_rule,False,"The model used a 100% FPL limit (~$15,650) for the aged pathway. California's Aged & Disabled limit is 138% FPL ($22,024.80). The model also skipped the $230/month disregard, which reduces countable income to $21,093.47." -us,scenario_031,head_medicaid_eligible,claude-opus-5,llm_error,state_local_rule,False,"The model compared gross income of $23,853 to the limit without California's $230/month ($2,760/yr) disregard. With the disregard, countable income is $21,093.47, under the $22,024.80 138% FPL limit." -us,scenario_031,head_medicaid_eligible,claude-opus-5.5,llm_error,state_local_rule,False,"The model tested gross income of $23,853 against ~$21,600 and never subtracted California's $230/month disregard. That disregard brings countable income to $21,093.47, below the actual $22,024.80 limit." -us,scenario_031,head_medicaid_eligible,claude-sonnet-4.6,llm_error,state_local_rule,False,"The model tested a 67-year-old under the 138% FPL expansion/MAGI pathway, which covers only ages 19–64, and also cited a 100% FPL Aged & Disabled limit. It never applied the SSI-based count with California's $230/month disregard: $23,853.47 − $2,760 = $21,093.47, below $22,024.80." -us,scenario_031,head_medicaid_eligible,claude-sonnet-5,llm_error,state_local_rule,False,"The model excluded most Social Security, but SSI-based counting includes it in full. It then tested against an SSI-benefit-level limit (~$13,596) instead of the 138% FPL Aged & Disabled limit of $22,024.80. Correct countable income after the $230/month disregard is $21,093.47, which passes." -us,scenario_031,head_medicaid_eligible,claude-sonnet-5.5,llm_error,state_local_rule,False,"The model said the head is not in a categorical group, but age 65+ alone qualifies for the senior-or-disabled pathway. It also compared gross income of $23.9k to 138% FPL without California's $230/month disregard, which leaves $21,093.47, under $22,024.80." -us,scenario_031,head_medicaid_eligible,deepseek-v4-flash-0731,llm_error,state_local_rule,False,"The model compared gross income of $23,853 to 138% FPL and left out California's $230/month ($2,760/yr) disregard. Countable income is actually $21,093.47, within the $22,024.80 limit." -us,scenario_031,head_medicaid_eligible,deepseek-v4-pro,llm_error,state_local_rule,False,"The model compared gross monthly income of $1,987.75 to an understated $1,732 limit. The actual limit is $1,835.40/month, and the model never subtracted California's $230/month disregard. Countable income is $1,757.79/month, which is eligible." -us,scenario_031,head_medicaid_eligible,deepseek-v4-pro-0813,llm_error,state_local_rule,False,"The model used gross countable income of $23,853 and treated the lack of SSI receipt as relevant, but the aged pathway does not require SSI. After California's $230/month disregard, countable income of $21,093.47 is under the $22,024.80 limit." -us,scenario_031,head_medicaid_eligible,deepseek-v4.1-flash,llm_error,state_local_rule,False,"The model compared gross income of $23,853 to a ~$22,218 limit and never subtracted California's $2,760/yr ($230/month) disregard. The resulting $21,093.47 is below the $22,024.80 limit." -us,scenario_031,head_medicaid_eligible,gemini-3-flash-preview,llm_error,state_local_rule,False,"The model set gross income of $23,853 against a ~$22,080 limit without California's $230/month disregard. Countable income is $21,093.47, under the $22,024.80 138% FPL limit." -us,scenario_031,head_medicaid_eligible,gemini-3.1-flash-lite-preview,llm_error,state_local_rule,False,"The model gave no calculation; its answer implies gross income was compared to the limit. Under California's Aged & Disabled rules, the $230/month disregard reduces $23,853.47 to $21,093.47, below the $22,024.80 limit, so the head is eligible." -us,scenario_031,head_medicaid_eligible,gemini-3.1-pro-preview,llm_error,state_local_rule,False,"The model compared gross income of $23,853 to the 138% FPL threshold without California's $230/month ($2,760/yr) disregard. Countable income of $21,093.47 falls under the $22,024.80 limit." -us,scenario_031,head_medicaid_eligible,gemini-3.5-flash,llm_error,state_local_rule,False,"The model compared gross monthly income to the non-MAGI 138% FPL threshold without subtracting California's $230/month disregard. Countable monthly income is $1,757.79, against a $1,835.40 limit." -us,scenario_031,head_medicaid_eligible,gemini-3.5-flash-lite,llm_error,state_local_rule,False,"The model gave no income test; its answer implies gross income was treated as disqualifying. Age 67 qualifies for the Aged & Disabled pathway, where SSI-based countable income less California's $230/month disregard is $21,093.47, within the $22,024.80 limit." -us,scenario_031,head_medicaid_eligible,gemini-3.6-flash,llm_error,state_local_rule,False,"The model treated gross income of $23,853 as the countable amount and never applied California's $230/month disregard. Countable income is $21,093.47, below the 138% FPL limit of $22,024.80." -us,scenario_031,head_medicaid_eligible,gemini-3.7-flash,llm_error,state_local_rule,False,"The model said income exceeds the non-MAGI limit without applying California's $230/month disregard, which replaces the $20 SSI exclusion. With it, countable income is $21,093.47, under the $22,024.80 limit." -us,scenario_031,head_medicaid_eligible,gemini-3.8-flash,llm_error,state_local_rule,False,"The model compared total income to 138% FPL with no deduction. California's $230/month Aged & Disabled disregard reduces countable income to $21,093.47, below $22,024.80." -us,scenario_031,head_medicaid_eligible,gemini-4-argon,llm_error,state_local_rule,False,"The model treated gross monthly income of $1,987.75 as countable and never subtracted California's $230/month disregard. Countable income is $1,757.79, below the actual $1,835.40 monthly limit." -us,scenario_031,head_medicaid_eligible,glm-5.2,llm_error,categorical_eligibility,False,"The model assumed Medicare eligibility rules out Medicaid at 65+. In the engine, Medicare bars only the 19–64 expansion group. The head qualifies through the senior-or-disabled pathway: $21,093.47 countable income, within the $22,024.80 limit." -us,scenario_031,head_medicaid_eligible,glm-5.3,llm_error,categorical_eligibility,False,"The model tested the head against the ACA expansion limit, a pathway for ages 19–64 that does not apply at 67, and never evaluated the Aged & Disabled pathway. Under that pathway, SSI-based income less California's $230/month disregard is $21,093.47, under $22,024.80." -us,scenario_031,head_medicaid_eligible,gpt-5.4-nano,llm_error,categorical_eligibility,False,"The model required a disability or low-income flag, but age 65+ alone satisfies the senior-or-disabled category. After California's $230/month disregard, countable income of $21,093.47 passes the $22,024.80 limit." -us,scenario_031,head_medicaid_eligible,gpt-5.5,llm_error,state_local_rule,False,"The model judged the head against a medically needy/spend-down standard and skipped the full-scope Aged & Disabled FPL program. That program's $230/month disregard leaves countable income of $21,093.47, under the 138% FPL limit of $22,024.80." -us,scenario_031,head_medicaid_eligible,gpt-5.6-luna,llm_error,state_local_rule,False,"The model asserted income exceeds the threshold without applying California's $230/month disregard. With it, the head's SSI-based countable income is $21,093.47, below the $22,024.80 Aged & Disabled limit." -us,scenario_031,head_medicaid_eligible,gpt-5.6-sol,llm_error,state_local_rule,False,"The model treated the $23,853 of retirement income as countable in full. California's Aged & Disabled pathway subtracts a $230/month disregard, leaving $21,093.47, within the $22,024.80 limit." -us,scenario_031,head_medicaid_eligible,gpt-5.6-terra,llm_error,state_local_rule,False,"The model tested income against an SSI-linked level instead of California's 138% FPL Aged & Disabled limit of $22,024.80. It also never applied the $230/month disregard, which reduces countable income to $21,093.47." -us,scenario_031,head_medicaid_eligible,gpt-6-astra,llm_error,state_local_rule,False,"The model applied SSI's $20/month general income exclusion, but California replaces it with a $230/month disregard. That disregard brings countable income to $21,093.47, under the $22,024.80 limit." -us,scenario_031,head_medicaid_eligible,gpt-6-sol,llm_error,state_local_rule,False,"The model treated retirement income as above the aged threshold without applying California's $230/month ($2,760/yr) disregard. Countable income is $21,093.47, below $22,024.80." -us,scenario_031,head_medicaid_eligible,gpt-6.1-sol,llm_error,state_local_rule,False,"The model subtracted only the SSI general income exclusion ($20/month). California uses a $230/month disregard in its place, which leaves $21,093.47 of countable income, within the $22,024.80 limit." -us,scenario_031,head_medicaid_eligible,grok-4.3,llm_error,categorical_eligibility,False,"The model claimed PolicyEngine excludes dual eligibles from Medicaid. In fact Medicare eligibility bars only the 19–64 expansion group. The head passes the senior-or-disabled income test ($21,093.47 against $22,024.80) and the asset test ($4,200 against $130,000)." -us,scenario_031,head_medicaid_eligible,grok-4.5,llm_error,asset_resource,False,"The model said $4,200 in bank assets exceeds the aged resource limit, but California's limit is $130,000 for an individual. It also used gross income instead of income after the $230/month disregard, which is $21,093.47, under the $22,024.80 limit." -us,scenario_031,head_medicaid_eligible,grok-4.6,llm_error,state_local_rule,False,"The model used gross income of $23,853 as countable income for the Aged & Disabled FPL test. It skipped California's $230/month disregard, which reduces income to $21,093.47, below $22,024.80. The Medicare Savings Program limits it cited do not bear on Medicaid eligibility." -us,scenario_031,head_medicaid_eligible,grok-4.7,llm_error,state_local_rule,False,"The model applied the $20/month SSI disregard instead of California's $230/month disregard, which replaces it. With the correct disregard, countable income is $21,093.47, within the $22,024.80 138% FPL limit." -us,scenario_031,head_medicaid_eligible,grok-build-0.1,llm_error,asset_resource,False,"The model applied SSI's $2,000 resource limit. California's Aged & Disabled resource limit is $130,000 for an individual, so $4,200 passes. Income after the $230/month disregard ($21,093.47) also passes." -us,scenario_031,head_medicaid_eligible,inkling,llm_error,state_local_rule,False,"The model used a 100% FPL limit (~$15,650), but California's Aged & Disabled limit is 138% FPL ($22,024.80). The model also omitted the $230/month disregard that brings countable income to $21,093.47." -us,scenario_031,head_medicaid_eligible,kimi-k2.6,llm_error,categorical_eligibility,False,"The model held that the non-MAGI aged pathway requires disability, blindness, or SSI receipt, but age 65+ alone meets is_ssi_aged_blind_disabled. Countable income of $21,093.47 after the $230/month disregard passes the $22,024.80 limit." -us,scenario_031,head_medicaid_eligible,kimi-k3,llm_error,state_local_rule,False,"The model treated retirement income as over the aged Medi-Cal limit without California's $230/month disregard. Countable income of $21,093.47 falls under the $22,024.80 limit." -us,scenario_031,head_medicaid_eligible,minimax-m3,llm_error,state_local_rule,False,"The model guessed that ~$24k of income exceeds the limit and never ran the Aged & Disabled income test. After the $230/month disregard, countable income is $21,093.47, below the $22,024.80 limit." -us,scenario_031,head_medicaid_eligible,muse-spark-1.3,llm_error,state_local_rule,False,"The model used a MAGI-style figure ($23,853 less $1,165 alimony = $22,688), but a 67-year-old is assessed under SSI-based non-MAGI rules. Those rules ignore alimony paid and subtract California's $2,760/yr disregard, giving $21,093.47, under $22,024.80." -us,scenario_031,head_medicaid_eligible,muse-wonder,llm_error,state_local_rule,False,"The model subtracted only the $20/month SSI disregard, leaving ~$1,967. California uses a $230/month disregard instead, which gives $1,757.79/month, under the $1,835.40 monthly limit." -us,scenario_031,head_medicaid_eligible,ox-alpha,llm_error,asset_resource,False,"The model applied SSI's $2,000 resource limit instead of California's $130,000 individual limit. It also left out the $230/month income disregard, which reduces countable income to $21,093.47, within the $22,024.80 limit." -us,scenario_031,head_medicaid_eligible,qwen-3.7-max,llm_error,categorical_eligibility,False,"The model required disability, nursing-home, or SSI status, but age 65+ alone qualifies for the senior-or-disabled pathway. It also compared gross income of $23,853 without California's $230/month disregard; the correct countable income is $21,093.47, under $22,024.80." -us,scenario_031,head_medicaid_eligible,qwen3.8-max,llm_error,categorical_eligibility,False,"The model said the head is in no eligibility category, but age 67 meets the aged condition of the senior-or-disabled pathway. After California's $230/month disregard, income is $21,093.47, within the $22,024.80 limit." -us,scenario_031,snap,gemini-3.1-pro-preview,llm_error,categorical_eligibility,False,"The model treated gross income under 200% FPL as automatic BBCE eligibility and never ran the net income test PolicyEngine applies to this elderly household. Net income of about $1,779/mo ($1,987.75 minus the $209 standard deduction, with no shelter or medical deduction) is above the roughly $1,305/mo net limit. The household is ineligible, so the $23/mo minimum benefit ($276/yr) does not apply." -us,scenario_031,snap,gemini-3.5-flash,llm_error,categorical_eligibility,False,"The model assumed BBCE at 200% FPL makes a 1-person household categorically eligible and entitled to the minimum benefit. It skipped the 100% FPL net income test that PolicyEngine applies to this elderly household. Net income of about $1,779/mo is above the roughly $1,305/mo limit, so the household is ineligible and gets $0, not $276." -us,scenario_031,snap,gpt-5.4-mini,llm_error,taxable_income_or_deductions,False,"The model treated countable income as very low. In fact, all $23,853 of Social Security, pension and IRA income counts as unearned income, which is $1,987.75/mo gross. Its $144/mo ($1,728/yr) benefit only works if net income is about $513/mo, which means it left out most of the pension and Social Security income. The real net income of about $1,779/mo fails the net income test, and 30% of it ($534) is more than the $298 maximum allotment, so SNAP is $0." -us,scenario_031,snap,gpt-5.5,llm_error,categorical_eligibility,False,"The model computed gross income correctly at $1,987.75/mo. But it used the 200% FPL categorical-eligibility limit to grant the $24/mo minimum benefit without applying the net income test that PolicyEngine requires for this elderly household. Net income of about $1,779/mo after the $209 standard deduction is above the roughly $1,305/mo limit, so the household is ineligible and SNAP is $0, not $288." -us,scenario_031,snap,gpt-6-astra,llm_error,categorical_eligibility,False,"The model relied on California's 200% FPL BBCE limit and awarded the $24/mo minimum benefit. It never checked the 100% FPL net income test that this elderly household must pass. With no shelter deduction, net income is about $1,779/mo, well above the roughly $1,305/mo limit, so the household is ineligible and the minimum benefit never applies." -us,scenario_031,snap,gpt-6.1-sol,llm_error,categorical_eligibility,False,"The model correctly found no shelter deduction and a medical expense below the $35 threshold. But it then gave the $24/mo minimum benefit on the basis of 200% FPL categorical eligibility, without applying the net income test that PolicyEngine requires for this elderly household. Net income of about $1,779/mo is above the roughly $1,305/mo 100% FPL limit, so the household is ineligible and SNAP is $0." +us,scenario_031,head_medicaid_eligible,claude-fable-5,llm_error,state_local_rule,False,"It subtracted the $1,165 alimony expense, which SSI-based counting does not allow. It also never applied California's $230/month income disregard, which brings countable income to $21,093.47 ($1,757.79/month). That is under the actual 138% FPL limit of $22,024.80 ($1,835.40/month), not over its ~$1,800 estimate." +us,scenario_031,head_medicaid_eligible,claude-fable-5.1,llm_error,state_local_rule,False,"It applied SSI's $20/month ($240/year) general exclusion instead of California's $230/month ($2,760/year) disregard, which replaces it. It also understated the 2026 limit as ~$21,600 instead of $22,024.80. With the correct disregard, countable income is $21,093.47, which is eligible." +us,scenario_031,head_medicaid_eligible,claude-haiku-4.5,llm_error,state_local_rule,False,"It used a badly understated 138% FPL limit (~$18,564 instead of $22,024.80), compared gross income with no California $230/month disregard, and suggested $4,200 in assets could exceed the resource cap. California's individual asset limit is $130,000, and countable income after the $2,760 disregard is $21,093.47, which is eligible." +us,scenario_031,head_medicaid_eligible,claude-haiku-5.5,llm_error,categorical_eligibility,False,"It treated Medicare age as ruling out Medicaid and never ran the senior-or-disabled pathway. Age 67 meets that category on its own, and Medicare eligibility bars only the adult expansion group. Countable income of $21,093.47 after California's $230/month disregard is under the $22,024.80 limit." +us,scenario_031,head_medicaid_eligible,claude-opus-4.8,llm_error,thresholds_rates,False,"It used a 100% FPL limit (~$15,650) for the aged pathway when California's senior-or-disabled limit is 138% of the 2026 FPL ($22,024.80). It also skipped the $230/month state disregard that brings countable income to $21,093.47." +us,scenario_031,head_medicaid_eligible,claude-opus-5,llm_error,state_local_rule,False,"It compared gross income of $23,853 to the aged limit without California's $230/month ($2,760/year) disregard, and used an outdated limit of ~$21,600. Countable income is $21,093.47, under the 2026 limit of 138% FPL ($22,024.80)." +us,scenario_031,head_medicaid_eligible,claude-opus-5.5,llm_error,state_local_rule,False,"It compared gross income of $23,853 to an understated 138% FPL figure (~$21,600) and never subtracted California's $2,760 annual disregard. Countable income of $21,093.47 is under the 2026 limit of $22,024.80." +us,scenario_031,head_medicaid_eligible,claude-sonnet-4.6,llm_error,state_local_rule,False,"It went back and forth between MAGI expansion rules (which don't apply at 67) and a 100% FPL limit, then compared gross income to a stale 138% FPL figure of $20,783. It never applied California's $230/month disregard in the senior-or-disabled income test, which yields countable income of $21,093.47 against a $22,024.80 limit." +us,scenario_031,head_medicaid_eligible,claude-sonnet-5,llm_error,thresholds_rates,False,"It excluded most Social Security, but SSI-based counting includes it in full. It then applied an SSI federal benefit rate limit (~$13,596) instead of California's 138% FPL limit for senior-or-disabled Medi-Cal ($22,024.80). The correct countable income is $21,093.47 after the $2,760 state disregard, which is eligible." +us,scenario_031,head_medicaid_eligible,claude-sonnet-5.5,llm_error,categorical_eligibility,False,"It said the head is not in a categorical group, but age 67 alone places them in the aged senior-or-disabled category. It also compared gross income to 138% FPL without California's $230/month disregard, which leaves $21,093.47, under $22,024.80." +us,scenario_031,head_medicaid_eligible,deepseek-v4-flash-0731,llm_error,state_local_rule,False,"It compared gross income of $23,853 to 138% FPL and missed California's $230/month ($2,760/year) disregard. That disregard brings countable income to $21,093.47, under the $22,024.80 limit." +us,scenario_031,head_medicaid_eligible,deepseek-v4-pro,llm_error,state_local_rule,False,"It compared gross monthly income of $1,987.75 to an understated $1,732 limit. The 2026 138% FPL limit is $1,835.40/month, and after California's $230/month disregard countable income is $1,757.79, so the head is eligible." +us,scenario_031,head_medicaid_eligible,deepseek-v4-pro-0813,llm_error,state_local_rule,False,"It treated the lack of SSI as relevant and compared gross income of $23,853 to the FPL limit. Aged status meets the category without SSI, and California's $2,760 annual disregard brings countable income to $21,093.47, under the $22,024.80 limit." +us,scenario_031,head_medicaid_eligible,deepseek-v4.1-flash,llm_error,state_local_rule,False,"It compared gross income of $23,853 to a ~$22,218 limit without California's $230/month disregard. Subtracting $2,760 gives countable income of $21,093.47, under the 2026 138% FPL limit of $22,024.80." +us,scenario_031,head_medicaid_eligible,gemini-3-flash-preview,llm_error,state_local_rule,False,"It compared gross income of $23,853 to ~$22,080 and skipped California's $230/month income disregard for the aged and disabled program. Countable income of $21,093.47 is under the $22,024.80 limit." +us,scenario_031,head_medicaid_eligible,gemini-3.1-flash-lite-preview,llm_error,state_local_rule,False,"It applied a generic single-adult income limit to gross income instead of the aged senior-or-disabled test. That test subtracts California's $2,760 annual disregard, which leaves $21,093.47, under the 138% FPL limit of $22,024.80." +us,scenario_031,head_medicaid_eligible,gemini-3.1-pro-preview,llm_error,state_local_rule,False,"It compared gross income of $23,853 directly to 138% FPL and omitted California's $230/month disregard. With the disregard, countable income is $21,093.47, under $22,024.80." +us,scenario_031,head_medicaid_eligible,gemini-3.5-flash,llm_error,state_local_rule,False,"It compared gross monthly income (~$1,988) to the 138% FPL non-MAGI threshold without subtracting California's $230/month disregard. That disregard leaves $1,757.79/month, under the $1,835.40 monthly limit." +us,scenario_031,head_medicaid_eligible,gemini-3.5-flash-lite,llm_error,state_local_rule,False,"It rejected eligibility based on age and income without running the senior-or-disabled income test. That test subtracts California's $2,760 annual disregard, which yields countable income of $21,093.47, under the $22,024.80 limit." +us,scenario_031,head_medicaid_eligible,gemini-3.6-flash,llm_error,state_local_rule,False,"It compared gross annual income of $23,853 to the 65+ threshold and omitted California's $230/month disregard. With it, countable income is $21,093.47, under 138% of the 2026 FPL ($22,024.80)." +us,scenario_031,head_medicaid_eligible,gemini-3.7-flash,llm_error,state_local_rule,False,"It judged income over the non-MAGI limit without subtracting California's $230/month ($2,760/year) disregard. That brings countable income from $23,853.47 to $21,093.47, under the $22,024.80 limit." +us,scenario_031,head_medicaid_eligible,gemini-3.8-flash,llm_error,state_local_rule,False,"It compared total income to 138% FPL with no deductions and missed California's $2,760 annual disregard. That disregard leaves countable income of $21,093.47, under $22,024.80." +us,scenario_031,head_medicaid_eligible,gemini-4-argon,llm_error,state_local_rule,False,"It treated gross monthly income of $1,987.75 as countable and missed California's $230/month disregard, which reduces it to $1,757.79. That is under the actual 2026 138% FPL monthly limit of $1,835.40, not over its ~$1,800 estimate." +us,scenario_031,head_medicaid_eligible,glm-5.2,llm_error,categorical_eligibility,False,"It assumed Medicare eligibility at 65+ rules out Medicaid. In the engine, Medicare bars only the 19–64 adult expansion group, and the aged senior-or-disabled pathway remains open and passes, with $21,093.47 countable against a $22,024.80 limit." +us,scenario_031,head_medicaid_eligible,glm-5.3,llm_error,categorical_eligibility,False,"It tested the head against the adult expansion group, which ends at 64, instead of the aged senior-or-disabled category. That category counts income after California's $230/month disregard: $21,093.47, under the 138% FPL limit of $22,024.80." +us,scenario_031,head_medicaid_eligible,gpt-5.4-nano,llm_error,categorical_eligibility,False,"It required a disability or other qualifying flag, but age 67 alone satisfies the aged condition of the senior-or-disabled category. Countable income after California's $2,760 disregard is $21,093.47, under the $22,024.80 limit." +us,scenario_031,head_medicaid_eligible,gpt-5.5,llm_error,state_local_rule,False,"It applied a medically-needy/spend-down standard instead of California's senior-or-disabled pathway at 138% FPL. Under that pathway, the $230/month disregard leaves countable income of $21,093.47, under $22,024.80, so no spend-down is needed." +us,scenario_031,head_medicaid_eligible,gpt-5.6-luna,llm_error,state_local_rule,False,"It judged countable income over the threshold without subtracting California's $230/month disregard from the $23,853.47 total. The disregard yields $21,093.47, under 138% of the 2026 FPL ($22,024.80)." +us,scenario_031,head_medicaid_eligible,gpt-5.6-sol,llm_error,state_local_rule,False,"It compared retirement income to the aged limit without California's $2,760 annual disregard. Countable income of $21,093.47 is under the $22,024.80 limit." +us,scenario_031,head_medicaid_eligible,gpt-5.6-terra,llm_error,thresholds_rates,False,"It tested income against an SSI-linked income level. California's senior-or-disabled pathway uses 138% of FPL ($22,024.80) with a $230/month disregard, which gives countable income of $21,093.47." +us,scenario_031,head_medicaid_eligible,gpt-6-astra,llm_error,state_local_rule,False,"It said retirement income exceeded California's aged limit after the general income exclusion, without stating the exclusion's amount. In the engine that exclusion is California's $230/month disregard, which replaces SSI's $20/month general income exclusion. Using the $230 disregard brings countable income to $21,093.47, under the $22,024.80 limit." +us,scenario_031,head_medicaid_eligible,gpt-6-sol,llm_error,state_local_rule,False,"It compared retirement income to the aged threshold without California's $230/month disregard. With the disregard, countable income is $21,093.47, under 138% FPL ($22,024.80)." +us,scenario_031,head_medicaid_eligible,gpt-6.1-sol,llm_error,state_local_rule,False,"It said retirement income exceeded California's aged limit after the applicable general income exclusion, without stating the exclusion's amount. The engine applies California's $230/month disregard. The correct disregard brings countable income to $21,093.47, under the $22,024.80 limit." +us,scenario_031,head_medicaid_eligible,gpt-6.1-terra,llm_error,state_local_rule,False,"It compared annual retirement income to the aged limit without California's $2,760 annual disregard. Countable income is $21,093.47, under $22,024.80." +us,scenario_031,head_medicaid_eligible,grok-4.3,llm_error,categorical_eligibility,False,"It assumed PolicyEngine excludes Medicare-eligible people from Medicaid. Medicare eligibility bars only the adult expansion group, and the aged senior-or-disabled pathway passes, with $21,093.47 countable against a $22,024.80 limit." +us,scenario_031,head_medicaid_eligible,grok-4.5,llm_error,asset_resource,False,"It claimed $4,200 in bank assets exceeds California's aged resource limit, which is $130,000 for an individual. It also compared gross income of $23,853 to the limit without the $2,760 annual state disregard, which leaves $21,093.47, under $22,024.80." +us,scenario_031,head_medicaid_eligible,grok-4.6,llm_error,state_local_rule,False,"It treated $23,853 as countable income and skipped California's $230/month disregard. With it, income falls to $21,093.47, under the 138% FPL Aged & Disabled limit of $22,024.80." +us,scenario_031,head_medicaid_eligible,grok-4.7,llm_error,state_local_rule,False,"It applied SSI's $20/month unearned-income disregard instead of California's $230/month disregard, which replaces it. The correct disregard brings countable income to $21,093.47, under the 138% FPL limit of $22,024.80." +us,scenario_031,head_medicaid_eligible,grok-build-0.1,llm_error,asset_resource,False,"It applied the $2,000 SSI resource limit, but California's senior-or-disabled asset limit is $130,000 for an individual, so $4,200 passes easily. Income also passes: $21,093.47 after the $230/month disregard, under $22,024.80." +us,scenario_031,head_medicaid_eligible,inkling,llm_error,thresholds_rates,False,"It used a 100% FPL limit (~$15,650) for aged Medi-Cal instead of 138% of the 2026 FPL ($22,024.80). It also compared gross income with no $230/month California disregard, which brings countable income to $21,093.47." +us,scenario_031,head_medicaid_eligible,kimi-k2.6,llm_error,categorical_eligibility,False,"It required disability, blindness, or SSI receipt for the non-MAGI pathway. Age 67 alone makes the head aged and satisfies is_ssi_aged_blind_disabled. Countable income of $21,093.47 after California's $230/month disregard is under the $22,024.80 limit." +us,scenario_031,head_medicaid_eligible,kimi-k3,llm_error,state_local_rule,False,"It compared retirement income to the California aged limit without subtracting the $2,760 annual state disregard. That leaves countable income of $21,093.47, under 138% FPL ($22,024.80)." +us,scenario_031,head_medicaid_eligible,minimax-m3,llm_error,state_local_rule,False,"It guessed that roughly $24k of income exceeds the senior limit without calculating anything. The aged test subtracts California's $2,760 disregard from $23,853.47, which leaves $21,093.47, under the $22,024.80 limit." +us,scenario_031,head_medicaid_eligible,muse-spark-1.3,llm_error,categorical_eligibility,False,"It applied a MAGI test with an alimony deduction, which belongs to the under-65 expansion group, instead of the aged senior-or-disabled test with SSI-based counting. That test subtracts California's $230/month disregard and gives $21,093.47, under $22,024.80." +us,scenario_031,head_medicaid_eligible,muse-wonder,llm_error,state_local_rule,False,"It applied SSI's $20/month disregard (giving ~$1,967/month) instead of California's $230/month disregard. The correct disregard leaves $1,757.79/month, under the $1,835.40 monthly limit at 138% FPL." +us,scenario_031,head_medicaid_eligible,ox-alpha,llm_error,asset_resource,False,"It applied the $2,000 SSI resource limit, but California's senior-or-disabled asset limit is $130,000 for an individual. It also compared ~$24,000 gross income to the limit without the $2,760 annual state disregard, which leaves $21,093.47, under $22,024.80." +us,scenario_031,head_medicaid_eligible,qwen-3.7-max,llm_error,categorical_eligibility,False,"It treated Medicare eligibility and the lack of SSI or disability status as ruling out Medicaid. Age 67 alone qualifies for the senior-or-disabled category, and countable income after California's $230/month disregard is $21,093.47, under $22,024.80." +us,scenario_031,head_medicaid_eligible,qwen3.8-max,llm_error,categorical_eligibility,False,"It said the head is in no eligibility category, but being aged (67) is itself the senior-or-disabled category. Countable income of $21,093.47 after California's $2,760 disregard is under the 138% FPL limit of $22,024.80." +us,scenario_031,snap,claude-fable-5,llm_error,categorical_eligibility,False,"The model applied the 100% FPL net income test to this elderly household and denied benefits. California's BBCE (gross income under 200% FPL) makes the household categorically eligible, which waives the net income test. As a one-person household it then gets the $24/month minimum allotment, or $288 a year." +us,scenario_031,snap,claude-fable-5.1,llm_error,categorical_eligibility,False,"The model treated the 100% FPL net income test as binding and stopped once 30% of net income exceeded $298. Under California BBCE, gross income of about $1,988/month (under 200% FPL) confers categorical eligibility, which waives the net test. The one-person household therefore receives the $24 monthly minimum allotment, or $288 a year." +us,scenario_031,snap,claude-haiku-4.5,llm_error,categorical_eligibility,False,"The model applied a 130% FPL gross income test, which elderly households are exempt from anyway. It also missed that California's BBCE uses a 200% FPL gross limit (about $2,608/month), which this household meets. Categorical eligibility then entitles the one-person household to the $24/month minimum benefit ($288 a year)." +us,scenario_031,snap,claude-haiku-5.5,llm_error,asset_resource,False,"The model denied SNAP because the $4,200 in bank assets supposedly exceeded the resource limit. Under California's BBCE there is no asset test, and the elderly-household limit is higher than $4,200 anyway. The household is categorically eligible and receives the $24/month minimum allotment ($288 a year)." +us,scenario_031,snap,claude-opus-4.7,llm_error,categorical_eligibility,False,"The model said elderly households must pass the 100% FPL net income test and found net income of about $1,778 over the limit. California BBCE (gross income under 200% FPL) waives the net income test. As a categorically eligible one-person household, it gets the $24/month minimum allotment, or $288 a year." +us,scenario_031,snap,claude-opus-4.8,llm_error,categorical_eligibility,False,"The model denied benefits because net income was above the 100% FPL net limit. California's 200% FPL BBCE pathway makes the household categorically eligible and waives that test. The one-person minimum allotment of $24/month then applies, for $288 a year." +us,scenario_031,snap,claude-opus-5,llm_error,categorical_eligibility,False,"The model claimed income exceeds CalFresh's gross and net limits. Gross income of $1,988/month is under California's 200% FPL BBCE limit of about $2,608, which confers categorical eligibility and waives the net test. That makes the household eligible for the $24/month minimum allotment ($288 a year)." +us,scenario_031,snap,claude-opus-5.5,llm_error,categorical_eligibility,False,"The model correctly found that 30% of net income exceeds the $298 maximum allotment, but then set the benefit to $0. A one-person household that is categorically eligible under California BBCE receives the minimum allotment of $24/month (8% of the one-person maximum), or $288 a year." +us,scenario_031,snap,claude-sonnet-4.6,llm_error,categorical_eligibility,False,"The model applied a 130% FPL gross income test, but elderly households are exempt from it. It also ignored California's BBCE 200% FPL gross limit, which the $1,988/month income meets. Categorical eligibility then gives the one-person household the $24/month minimum benefit, or $288 a year." +us,scenario_031,snap,claude-sonnet-5,llm_error,categorical_eligibility,False,"The model used a gross limit of about $1,632/month and a 100% FPL net limit. California's BBCE gross limit is 200% FPL (about $2,608/month), which this household meets, and BBCE waives the net test. The categorically eligible one-person household receives the $24/month minimum allotment ($288 a year)." +us,scenario_031,snap,claude-sonnet-5.5,llm_error,categorical_eligibility,False,"The model stopped at a computed benefit of $0 because 30% of net income exceeded the maximum allotment. It never applied the minimum benefit rule (7 U.S.C. 2017(a)), which pays categorically eligible one-person households $24/month, or $288 a year." +us,scenario_031,snap,deepseek-v4-flash-0731,llm_error,categorical_eligibility,False,"The model computed a negative formula benefit ($292 minus $535) and reported $0. Under California BBCE the household is categorically eligible, so the one-person minimum allotment of $24/month applies instead, for $288 a year." +us,scenario_031,snap,deepseek-v4-pro,llm_error,categorical_eligibility,False,"The model denied benefits because net income of $1,783.75 exceeded the 100% FPL net limit. California's 200% FPL BBCE pathway makes the household categorically eligible and waives the net test. The one-person minimum allotment of $24/month then yields $288 a year." +us,scenario_031,snap,deepseek-v4-pro-0813,llm_error,categorical_eligibility,False,"The model applied the 100% FPL net income test and found the household ineligible. California BBCE (gross income under 200% FPL) waives that test, making the household categorically eligible for the $24/month one-person minimum benefit, or $288 a year." +us,scenario_031,snap,deepseek-v4.1-flash,llm_error,categorical_eligibility,False,"The model treated net income of about $1,790 above 100% FPL as disqualifying. Under California's BBCE, gross income under 200% FPL confers categorical eligibility and waives the net test. The one-person household gets the $24/month minimum allotment ($288 a year)." +us,scenario_031,snap,gemini-3-flash-preview,llm_error,categorical_eligibility,False,"The model incorrectly said California BBCE removes the gross income limit; BBCE uses a 200% FPL gross limit. It then applied the 100% FPL net test and returned $0. Categorical eligibility waives the net test, and one-person categorically eligible households receive the $24/month minimum allotment, or $288 a year." +us,scenario_031,snap,gemini-3.1-flash-lite-preview,llm_error,categorical_eligibility,False,"The model asserted that income exceeds the SNAP threshold without applying California's 200% FPL BBCE limit, which the $1,988/month gross income meets. Categorical eligibility gives the one-person household the $24/month minimum benefit, or $288 a year." +us,scenario_031,snap,gemini-3.1-pro-preview,llm_error,thresholds_rates,False,"The model correctly used BBCE categorical eligibility and the minimum benefit, but applied the FY2025 minimum of $23. The FY2026 minimum allotment is $24/month (8% of the $298 one-person maximum), which gives $288 a year, not $276." +us,scenario_031,snap,gemini-3.5-flash,llm_error,thresholds_rates,False,"The model correctly applied BBCE categorical eligibility and the one-person minimum benefit, but used the outdated $23 monthly minimum. The FY2026 minimum is $24/month (8% of the $298 maximum allotment), which yields $288 a year." +us,scenario_031,snap,gemini-3.5-flash-lite,llm_error,categorical_eligibility,False,"The model claimed income and assets exceed SNAP thresholds. Under California BBCE, gross income under 200% FPL confers categorical eligibility with no asset test. The one-person household receives the $24/month minimum allotment, or $288 a year." +us,scenario_031,snap,gemini-3.6-flash,llm_error,categorical_eligibility,False,"The model applied the net income limit and the zero formula benefit, then stopped at $0. BBCE categorical eligibility waives the net test, and the one-person minimum allotment of $24/month applies, for $288 a year." +us,scenario_031,snap,gemini-3.7-flash,llm_error,categorical_eligibility,False,"The model reported $0 because the 30% net income contribution exceeds the maximum allotment. It missed that categorically eligible one-person households receive the $24/month minimum allotment regardless, which totals $288 a year." +us,scenario_031,snap,gemini-3.8-flash,llm_error,categorical_eligibility,False,"The model treated the net income threshold as disqualifying. California's BBCE (gross income under 200% FPL) waives the net test, and the formula's zero result is replaced by the $24/month one-person minimum benefit, or $288 a year." +us,scenario_031,snap,gemini-4-argon,llm_error,categorical_eligibility,False,"The model considered BBCE but wrongly concluded that the minimum benefit does not apply when 30% of net income exceeds the maximum allotment. Categorically eligible one- and two-person households receive the $24/month minimum allotment whenever the computed benefit falls below it, including at $0, which gives $288 a year." +us,scenario_031,snap,glm-5.2,llm_error,categorical_eligibility,False,"The model correctly found the household meets California's 200% FPL BBCE limit, but then reported the formula's $0 as the benefit. A categorically eligible one-person household receives the $24/month minimum allotment, or $288 a year." +us,scenario_031,snap,glm-5.3,llm_error,categorical_eligibility,False,"The model correctly passed the household on California's 200% FPL gross test but then applied the 100% FPL net income test. BBCE categorical eligibility waives the net test. The household gets the $24/month one-person minimum allotment, or $288 a year." +us,scenario_031,snap,gpt-5.4-mini,llm_error,taxable_income_or_deductions,False,"The model treated the household as having very low countable income and produced a regular benefit of $144/month. Countable income is about $1,988/month (Social Security, pension, and IRA), so 30% of net income exceeds the $298 maximum. The household receives only the $24/month minimum allotment ($288 a year)." +us,scenario_031,snap,gpt-5.4-nano,llm_error,categorical_eligibility,False,"The model overstated income at about $31k (the actual total is $23,853) and applied generic thresholds without California's 200% FPL BBCE test. That test makes the household categorically eligible for the $24/month one-person minimum benefit, or $288 a year." +us,scenario_031,snap,gpt-5.6-luna,llm_error,categorical_eligibility,False,"The model stopped at a $0 computed allotment after deductions. It never applied the minimum allotment rule, under which a categorically eligible (BBCE) one-person household receives $24/month, or $288 a year." +us,scenario_031,snap,gpt-5.6-sol,llm_error,categorical_eligibility,False,"The model denied benefits because net income stayed above the net income limit. It also treated alimony paid as a deduction, though SNAP does not deduct alimony. California BBCE waives the net test, so the household receives the $24/month one-person minimum allotment, or $288 a year." +us,scenario_031,snap,gpt-5.6-terra,llm_error,categorical_eligibility,False,"The model applied the net income limit to this elderly household without recognizing that California's 200% FPL BBCE pathway confers categorical eligibility and waives the net test. The one-person minimum allotment of $24/month then applies, for $288 a year." +us,scenario_031,snap,gpt-6-luna,llm_error,categorical_eligibility,False,"The model reported the formula's $0 result. A categorically eligible one-person household receives the $24/month minimum allotment (7 U.S.C. 2017(a)) when the computed benefit falls below it, for $288 a year." +us,scenario_031,snap,gpt-6-sol,llm_error,categorical_eligibility,False,"The model concluded that no allotment remains after deductions and returned $0. It missed the minimum benefit, which guarantees a categorically eligible one-person household $24/month, or $288 a year." +us,scenario_031,snap,gpt-6.1-terra,llm_error,categorical_eligibility,False,"The model treated income that is too high for a positive formula benefit as meaning $0. Under California BBCE the household is categorically eligible, so the $24/month one-person minimum allotment applies, for $288 a year." +us,scenario_031,snap,grok-4.3,llm_error,categorical_eligibility,False,"The model applied the 130% FPL gross test, which elderly households are exempt from, and also claimed the assets exceed the limit. California BBCE (200% FPL gross, no asset test) makes the household categorically eligible for the $24/month minimum benefit, or $288 a year." +us,scenario_031,snap,grok-4.5,llm_error,categorical_eligibility,False,"The model failed the household on the 100% FPL net income test. California BBCE categorical eligibility (gross income under 200% FPL) waives that test, and the one-person household receives the $24/month minimum allotment, or $288 a year." +us,scenario_031,snap,grok-4.6,llm_error,categorical_eligibility,False,"The model found that the 30% benefit reduction exceeds the maximum allotment and reported $0. It never applied the minimum allotment, which gives a categorically eligible one-person household $24/month, or $288 a year." +us,scenario_031,snap,grok-4.7,llm_error,categorical_eligibility,False,"The model applied the net income limit, and it deducted alimony, which SNAP does not allow. California BBCE waives the net test, so the categorically eligible one-person household receives the $24/month minimum allotment, or $288 a year." +us,scenario_031,snap,grok-build-0.1,llm_error,categorical_eligibility,False,"The model compared annual net income to a net income limit of about $16,000 and denied benefits. California BBCE categorical eligibility waives the net test, and the one-person household gets the $24/month minimum allotment, or $288 a year." +us,scenario_031,snap,inkling,llm_error,categorical_eligibility,False,"The model correctly waived the gross test for an elderly household but then applied the 100% FPL net test. California BBCE (gross income under 200% FPL) waives the net test too. The household receives the $24/month one-person minimum benefit, or $288 a year." +us,scenario_031,snap,kimi-k2.6,llm_error,categorical_eligibility,False,"The model found the household ineligible because income exceeds the net income limit. California's BBCE pathway confers categorical eligibility at under 200% FPL gross income and waives the net test, which yields the $24/month one-person minimum allotment, or $288 a year." +us,scenario_031,snap,kimi-k3,llm_error,categorical_eligibility,False,"The model correctly found no shelter deduction but omitted the medical deduction for modeled Medicare Part B premiums and applied the one-person net income limit. BBCE categorical eligibility waives the net test, and the one-person minimum allotment of $24/month applies, for $288 a year." +us,scenario_031,snap,minimax-m3,llm_error,asset_resource,False,"The model claimed $4,200 in bank assets exceeds a $3,500 elderly resource limit. California BBCE imposes no asset test, and the federal elderly limit is above $4,200 anyway. The categorically eligible household receives the $24/month minimum allotment, or $288 a year." +us,scenario_031,snap,muse-spark-1.3,llm_error,categorical_eligibility,False,"The model ruled the household ineligible because net income exceeds the 100% FPL limit. California BBCE waives the net test for households under 200% FPL gross income. The one-person household gets the $24/month minimum benefit, or $288 a year." +us,scenario_031,snap,muse-wonder,llm_error,categorical_eligibility,False,"The model found net income of about $1,779 above 100% FPL and denied benefits. California BBCE categorical eligibility waives the net income test, and the one-person minimum allotment of $24/month applies, for $288 a year." +us,scenario_031,snap,ox-alpha,llm_error,categorical_eligibility,False,"The model correctly computed the formula benefit ($298 minus about $535) as negative but reported $0. It did not apply the minimum allotment, which pays a categorically eligible one-person household $24/month, or $288 a year." +us,scenario_031,snap,qwen-3.7-max,llm_error,categorical_eligibility,False,"The model applied a 130% FPL gross test and failed the household on it. Elderly households are exempt from that test, and California's BBCE 200% FPL limit (about $2,608/month) is met. The household is categorically eligible for the $24/month minimum benefit, or $288 a year." +us,scenario_031,snap,qwen3.8-max,llm_error,categorical_eligibility,False,"The model miscounted annual countable income as $19,765.50 and then treated it as above California's limit. Countable gross income of about $1,988/month is under the 200% FPL BBCE limit, so the household is categorically eligible for the $24/month one-person minimum allotment, or $288 a year." us,scenario_031,state_income_tax_before_refundable_credits,grok-build-0.1,llm_error,credit_phaseout,False,"The model explicitly applied no nonrefundable credits, omitting the California aged-or-blind exemption credit available to the 67-year-old filer. It also substituted an estimated $6,043 standard deduction for the applicable $5,706 deduction, but the decisive error is failing to reduce the resulting $75.37 tax by $312.93 of nonrefundable credits, which yields $0." us,scenario_032,child1_chip_eligible,claude-haiku-4.5,llm_error,health_coverage,False,"It applied only an age test plus a ~200% FPL CHIP income screen to household income of $42,664 and never ran the Medicaid-first screen that CHIP requires: Minnesota's Medical Assistance covers children 6-18 (the engine's OLDER_CHILD category) well above this ~160% FPL household, and a Medicaid-eligible child is categorically excluded from CHIP. It also sized the household at four people when only three are listed, inflating the FPL denominator it compared against." us,scenario_032,child1_chip_eligible,claude-opus-4.7,llm_error,health_coverage,False,"It named the correct Minnesota number — 275% FPL for children — but that band is Medical Assistance (Medicaid) for children ages 2-18, not CHIP, so computing ~160% FPL established Medicaid eligibility under the OLDER_CHILD category. Treating 'MN CHIP/Medicaid expansion thresholds' as one interchangeable ceiling let it skip the mutual-exclusivity step that makes a Medicaid-eligible child ineligible for CHIP." @@ -3267,56 +3394,57 @@ us,scenario_032,state_income_tax_before_refundable_credits,glm-5.3,llm_error,sta us,scenario_032,state_income_tax_before_refundable_credits,grok-build-0.1,llm_error,state_local_rule,False,"The model asserted that Minnesota AGI equals federal AGI ""with no modifications,"" discarding the Minnesota Social Security subtraction that removes the entire $1,916 of federally taxable benefits at this income, and it also omitted the Minnesota dependent exemption of roughly $5,300 for Child 1. Applying that subtraction against its own $30,699 standard deduction gives $29,000 − $30,699 < 0, so taxable income is zero and the tax is $0, not the $217 base it taxed at 5.35%." us,scenario_032,state_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"The model returned no value and no explanation for state_income_tax_before_refundable_credits, so the required key was absent from the submitted outputs object. This is a failure to deliver the answer under the output contract, not a substantive error in the Minnesota computation." us,scenario_032,state_income_tax_before_refundable_credits,qwen-3.7-max,llm_error,taxable_income_or_deductions,False,"The model declared the full $13,664 of Social Security ""fully taxable"" for Minnesota purposes, contradicting the §86 provisional-income formula (provisional income $35,832 against the $32,000 joint base makes only $1,916 taxable) and the Minnesota Social Security subtraction that removes even that $1,916, and it used a $28,500 joint standard deduction below Minnesota's 2026 amount with no dependent exemption. Its own stated chain of $42,664 − $28,500 at 5.35% yields $758, not the $128 it submitted, so the figure is an unsupported approximation layered on an inflated income base; the correct $29,000 base falls below the deduction and yields $0." -us,scenario_032,state_refundable_credits,claude-fable-5,llm_error,state_local_rule,False,"It added a WFC part of about $925 for one child, which follows the old per-child WFC schedule. Under the 2023 CWFC, the WFC is 4% of earnings capped at $350 indexed (about $365). Its total of $2,337 overstates the WFC part by about $220 compared with the indexed $1,750 + $350 = $2,187.60." -us,scenario_032,state_refundable_credits,claude-fable-5.1,llm_error,state_local_rule,False,"It added a 'one-child add-on' of about $950 on top of the 4% WFC. The current CWFC's only add-on is for qualifying older children (ages 19–23), not for a 6-year-old. The correct total is the indexed child amount (about $1,823) plus the indexed $350 WFC cap (about $365) = $2,187.60." -us,scenario_032,state_refundable_credits,claude-haiku-4.5,llm_error,state_local_rule,False,"It said Minnesota has no refundable individual income tax credits. Minnesota's CWFC is fully refundable, and this household receives $2,187.60 from it for the 6-year-old and the head's $29,000 of earnings." -us,scenario_032,state_refundable_credits,claude-haiku-5.5,llm_error,state_local_rule,False,"It found no refundable Minnesota credit and missed the refundable CWFC. This joint filer with one child and AGI of $30,916 (below the phase-out threshold) receives the full indexed child amount plus the WFC: $2,187.60." -us,scenario_032,state_refundable_credits,claude-opus-4.7,llm_error,thresholds_rates,False,"It used the 2023 child amount of $1,750 without 2026 inflation indexing (indexed: about $1,823). It also set the WFC at $410 instead of the indexed $350 cap (about $365). The correct no-phase-out total is $2,187.60, not $2,160." -us,scenario_032,state_refundable_credits,claude-opus-4.8,llm_error,state_local_rule,False,"It reported only the $1,750 child credit and dropped the WFC part (4% of $29,000, capped at the indexed $350, about $365). It also did not index the child amount to 2026, which leaves it about $440 short of $2,187.60." -us,scenario_032,state_refundable_credits,claude-opus-5,llm_error,thresholds_rates,False,"It placed the phase-out start at about $31,000, which is the non-joint threshold, and reduced the WFC through a 'shared phaseout'. The joint threshold is above $36,000, so there is no reduction. It also used the unindexed $1,750 child amount, giving $2,185 instead of the full indexed $2,187.60." -us,scenario_032,state_refundable_credits,claude-opus-5.5,llm_error,thresholds_rates,False,"It applied the 2023 dollar amounts ($1,750 child credit + $350 WFC cap = $2,100) without the inflation indexing required for 2026. Indexing raises the total by about 4.2% to $2,187.60." -us,scenario_032,state_refundable_credits,claude-sonnet-4.6,llm_error,state_local_rule,False,"It modeled the WFC as 35% of the federal EITC, which is the repealed pre-2023 structure. It also left out the Minnesota child credit part of the CWFC entirely. In addition, it overstated AGI by treating 85% of Social Security benefits as taxable; only $1,916 is taxable." -us,scenario_032,state_refundable_credits,claude-sonnet-5,llm_error,state_local_rule,False,"It said a refundable credit requires rent, education expenses, or additional inputs. The CWFC requires only a qualifying child and earned income, and here it pays the full indexed child amount plus the capped WFC ($2,187.60)." -us,scenario_032,state_refundable_credits,claude-sonnet-5.5,llm_error,state_local_rule,False,"It estimated the WFC at about $1,900 for one child, following the old EITC-like WFC schedule. The current WFC is 4% of earnings capped at about $365 in 2026, so its $3,700 overstates the $2,187.60 total." -us,scenario_032,state_refundable_credits,deepseek-v4-flash-0731,llm_error,state_local_rule,False,"It computed the WFC as 45% of the federal EITC ($2,081), which is a repealed formula. The CWFC's WFC part is 4% of earnings capped at the indexed $350 (about $365), so the correct total is $2,187.60, not $3,831." -us,scenario_032,state_refundable_credits,deepseek-v4-pro,llm_error,state_local_rule,False,"It computed the WFC as 33% of the federal EITC ($1,481) instead of 4% of earnings capped at about $365. It also over-indexed the child amount to $1,912 (the correct 2026 amount is about $1,823)." -us,scenario_032,state_refundable_credits,deepseek-v4-pro-0813,llm_error,state_local_rule,False,"It used a WFC of $1,633 and a child credit of $1,950. Both are overstated: the 2026 CWFC is about $1,823 for the child plus a WFC capped at about $365, totaling $2,187.60." -us,scenario_032,state_refundable_credits,deepseek-v4.1-flash,llm_error,state_local_rule,False,"It set the WFC at 45% of the federal EITC ($1,368), a repealed formula. Under the current CWFC, the WFC is 4% of earnings capped at the indexed $350 (about $365), added to an indexed child amount of about $1,823." -us,scenario_032,state_refundable_credits,gemini-3-flash-preview,llm_error,credit_phaseout,False,"It cut the child credit to $983.60 through a phase-out it says starts at $35,000, even though the household's $30,916 AGI is below the joint threshold. It also set the WFC at $550, above the roughly $365 indexed cap." -us,scenario_032,state_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,state_local_rule,False,"It said no refundable Minnesota credits apply. A married couple with a 6-year-old and $29,000 of earnings qualifies for the full refundable CWFC of $2,187.60." -us,scenario_032,state_refundable_credits,gemini-3.1-pro-preview,llm_error,state_local_rule,False,"It doubled the WFC to $700 'for the taxpaying couple'. The WFC is a single amount per return, equal to 4% of earnings capped at the indexed $350 (about $365). It also left the child amount at the unindexed $1,750." -us,scenario_032,state_refundable_credits,gemini-3.5-flash,llm_error,state_local_rule,False,"It estimated the WFC at about $1,200 using an EITC-style schedule. The current WFC is 4% of earnings capped at about $365, so the correct total is $2,187.60, not $2,950." -us,scenario_032,state_refundable_credits,gemini-3.5-flash-lite,llm_error,state_local_rule,False,"With no breakdown, its $600 matches a WFC-only estimate that leaves out the CWFC child part (about $1,823 indexed). The correct total is the child amount plus the capped WFC: $2,187.60." -us,scenario_032,state_refundable_credits,gemini-3.6-flash,llm_error,state_local_rule,False,"It counted only the unindexed $1,750 child credit and left out the WFC part (4% of earnings capped at about $365). It also missed the 2026 inflation indexing of the child amount." -us,scenario_032,state_refundable_credits,gemini-3.7-flash,llm_error,state_local_rule,False,"It implies a WFC of about $1,085, consistent with the old EITC-linked WFC. The current WFC is 4% of earnings capped at about $365, so the correct total is $2,187.60, not $2,835." -us,scenario_032,state_refundable_credits,gemini-3.8-flash,llm_error,state_local_rule,False,"Its $2,450 is the $1,750 child credit plus a $700 WFC, double the per-return cap. The WFC is 4% of earnings capped at the indexed $350 (about $365), and the child amount should be indexed to about $1,823." -us,scenario_032,state_refundable_credits,gemini-4-argon,llm_error,thresholds_rates,False,"It applied a phase-out that does not apply at AGI $30,916 under the joint threshold. It also used amounts close to the unindexed 2023 values. The full indexed credit is ($1,750 + $350) × ~1.042 = $2,187.60, not $2,110." -us,scenario_032,state_refundable_credits,glm-5.2,llm_error,state_local_rule,False,"It said no other refundable credit applies beyond the child credit and left out the CWFC's WFC part (4% of earnings capped at about $365). It also over-indexed the child amount to $1,912 using an assumed 3% per year instead of the actual indexed amount of about $1,823." -us,scenario_032,state_refundable_credits,glm-5.3,llm_error,household_unit_or_filing_status,False,"It phased out the credit from a $29,500 threshold, which applies to non-joint filers, even though this married couple files jointly with a threshold above $36,000. That cut the credit to $1,760 instead of the full $2,187.60." -us,scenario_032,state_refundable_credits,gpt-5.4-mini,llm_error,state_local_rule,False,"It identified no refundable Minnesota credit and missed the CWFC. The CWFC pays the indexed child amount plus the capped WFC, $2,187.60, to this joint filer with one child and earnings." -us,scenario_032,state_refundable_credits,gpt-5.4-nano,llm_error,state_local_rule,False,"It returned $0 because no credit amounts were stated in the facts. The CWFC follows directly from the facts given (one child age 6, $29,000 of earnings, AGI below the phase-out) and equals $2,187.60." -us,scenario_032,state_refundable_credits,gpt-5.5,llm_error,thresholds_rates,False,"It used the 2023 base amounts ($1,750 child + $350 WFC = $2,100) without indexing them to 2026. The indexed total is $2,187.60." -us,scenario_032,state_refundable_credits,gpt-5.6-luna,llm_error,state_local_rule,False,"It computed the WFC as 25% of the federal EITC ($1,106.75), a repealed formula. Under the CWFC, the WFC is 4% of earnings capped at the indexed $350 (about $365)." -us,scenario_032,state_refundable_credits,gpt-5.6-sol,llm_error,state_local_rule,False,"It used a WFC of $1,675 from the old EITC-style schedule. The current WFC is capped at about $365, so the correct total is $2,187.60, not $3,425." -us,scenario_032,state_refundable_credits,gpt-5.6-terra,llm_error,state_local_rule,False,"Its $3,572 matches a child credit of about $1,750 plus a WFC of about $1,800 from the repealed EITC-linked schedule. The current WFC is 4% of earnings capped at about $365." -us,scenario_032,state_refundable_credits,gpt-6-astra,llm_error,thresholds_rates,False,"It indexed the WFC ($388) but left the child amount at the 2023 value of $1,750 instead of the 2026 indexed amount of about $1,823. The two parts should total $2,187.60." -us,scenario_032,state_refundable_credits,gpt-6-luna,llm_error,state_local_rule,False,"It gave a $4,500 WFC plus child credit with no basis in the current CWFC schedule. The correct amount is about $1,823 for the child plus a WFC capped at about $365, totaling $2,187.60." -us,scenario_032,state_refundable_credits,gpt-6-sol,llm_error,state_local_rule,False,"It used a WFC of $1,275, consistent with the old EITC-based WFC. The current WFC part is 4% of earnings capped at the indexed $350 (about $365)." -us,scenario_032,state_refundable_credits,gpt-6.1-sol,llm_error,thresholds_rates,False,"It left the child credit at the unindexed $1,750 instead of the 2026 indexed amount of about $1,823. With the WFC part, that understates the full $2,187.60." -us,scenario_032,state_refundable_credits,grok-4.3,llm_error,state_local_rule,False,"It counted only a $500 WFC and left out the CWFC's child part entirely, about $1,823 indexed for the 6-year-old." -us,scenario_032,state_refundable_credits,grok-4.5,llm_error,state_local_rule,False,"It computed the WFC as 40% of the federal EITC ($1,774), a repealed formula. The current WFC is 4% of earnings capped at about $365, and the child amount is indexed to about $1,823." -us,scenario_032,state_refundable_credits,grok-4.6,llm_error,state_local_rule,False,"It estimated the WFC at $1,560 using the old EITC-like schedule. The current WFC is capped at about $365, so the correct total is $2,187.60." -us,scenario_032,state_refundable_credits,grok-4.7,llm_error,state_local_rule,False,"It applied a one-child WFC maximum of $1,577, which comes from the pre-2023 WFC structure. Under the CWFC, the WFC is 4% of earnings capped at the indexed $350 (about $365)." -us,scenario_032,state_refundable_credits,grok-build-0.1,llm_error,state_local_rule,False,"It set the WFC at 33% of the federal EITC ($1,465), a repealed formula. The current WFC is 4% of earnings capped at about $365." -us,scenario_032,state_refundable_credits,inkling,llm_error,state_local_rule,False,"It estimated the WFC at about $1,300 for one child using the old per-child schedule. The current WFC is 4% of earnings capped at about $365, added to the indexed child amount of about $1,823." -us,scenario_032,state_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"No answer or reasoning was returned for state_refundable_credits, so there is no value to score." -us,scenario_032,state_refundable_credits,kimi-k3,llm_error,state_local_rule,False,"It assumed a full one-child WFC of $1,250. The current WFC is 4% of earnings capped at the indexed $350 (about $365), and the child amount is indexed to about $1,823." -us,scenario_032,state_refundable_credits,minimax-m3,llm_error,state_local_rule,False,"It said the household is above the eligibility thresholds and that the spouse's lack of earnings disqualifies it. Joint AGI of $30,916 is below the CWFC's joint phase-out threshold, and the head's earnings alone qualify for the full $2,187.60." -us,scenario_032,state_refundable_credits,muse-spark-1.3,llm_error,state_local_rule,False,"It estimated the WFC at about $1,100, using the old EITC-like amount. The current WFC is capped at about $365, so the correct total is $2,187.60." -us,scenario_032,state_refundable_credits,muse-wonder,llm_error,state_local_rule,False,"It estimated the WFC at about $870, which is far above the 4%-of-earnings cap of the indexed $350 (about $365). It also left the child amount unindexed at $1,750." -us,scenario_032,state_refundable_credits,ox-alpha,llm_error,state_local_rule,False,"It used a WFC maximum of about $2,900, reduced by a 12% phase-out to about $1,650. The current WFC is 4% of earnings capped at about $365, and there is no phase-out at $30,916 for joint filers." -us,scenario_032,state_refundable_credits,qwen-3.7-max,llm_error,state_local_rule,False,"It modeled only an EITC-percentage WFC (about $1,895) and left out the CWFC child part (about $1,823). It also overstated the WFC, which is capped at about $365." -us,scenario_032,state_refundable_credits,qwen3.8-max,llm_error,state_local_rule,False,"It counted a $1,648 EITC-style WFC and a $241 dependent care credit even though no care expenses are listed. It left out the CWFC child part of about $1,823 and overstated the WFC, which is capped at about $365." +us,scenario_032,state_refundable_credits,claude-fable-5,llm_error,thresholds_rates,False,"Assumed the working-family part pays about $925 for a filer with one child. Under the combined CWFC, this household receives a working-family component of 4% of earnings up to $9,690, or $387.60, and a child component of $1,800. The $2,337 is a guess that overshoots the correct $2,187.60." +us,scenario_032,state_refundable_credits,claude-fable-5.1,llm_error,thresholds_rates,False,"Added a one-child Working Family Credit add-on of about $950 on top of a $360 base. The current CWFC pays a base working-family component of $387.60 for this household, with no add-on for its child under 18. Its child amount of about $1,790 is below the indexed figure of $1,800." +us,scenario_032,state_refundable_credits,claude-haiku-4.5,llm_error,categorical_eligibility,False,"Stated that Minnesota has no refundable individual income tax credits. The Minnesota Child and Working Family Credit is fully refundable, and this MFJ household with a 6-year-old and AGI below the phase-out threshold receives $2,187.60." +us,scenario_032,state_refundable_credits,claude-haiku-5.5,llm_error,categorical_eligibility,False,"Did not apply Minnesota's refundable Child and Working Family Credit. The household qualifies through one child aged 6 and $29,000 of earnings, yielding $1,800 child credit plus $387.60 working-family credit." +us,scenario_032,state_refundable_credits,claude-opus-4.7,llm_error,thresholds_rates,False,"Used the structure correctly but left the child amount at the 2023 figure of $1,750. The 2026 child amount is $1,800. Its $410 working-family estimate exceeds the $387.60 component calculated as 4% of earnings up to $9,690." +us,scenario_032,state_refundable_credits,claude-opus-4.8,llm_error,thresholds_rates,False,"Counted only the un-indexed $1,750 child credit. It dropped the $387.60 working-family component of the same combined credit and did not apply the $1,800 child amount for 2026." +us,scenario_032,state_refundable_credits,claude-opus-5,llm_error,credit_phaseout,False,"Put the phase-out start at about $31,000 and reduced the credit for it. The MFJ threshold is $35,000 indexed upward, which is above the $30,916 AGI, so the full indexed child and working-family amounts totaling $2,187.60 apply." +us,scenario_032,state_refundable_credits,claude-opus-5.5,llm_error,thresholds_rates,False,"Applied the 2023 base amounts of $1,750 child credit and $350 working-family cap without 2026 inflation indexing. The indexed amounts, $1,800 and $387.60, total $2,187.60." +us,scenario_032,state_refundable_credits,claude-sonnet-4.6,llm_error,thresholds_rates,False,"Modeled the Working Family Credit as about 35% of the federal EITC. It also left out the $1,800 child credit entirely; the current combined credit is that child amount plus a working-family component of $387.60." +us,scenario_032,state_refundable_credits,claude-sonnet-5,llm_error,categorical_eligibility,False,"Concluded that refundable credits require rent, property tax, or education expenses. The household meets the Child and Working Family Credit's eligibility rules and qualifies for $2,187.60." +us,scenario_032,state_refundable_credits,claude-sonnet-5.5,llm_error,thresholds_rates,False,"Estimated the Working Family Credit at about $1,900 for one child, following the old EITC-style schedule. Under the current CWFC this household receives a working-family component of 4% of earnings up to $9,690, or $387.60, and a child component of $1,800." +us,scenario_032,state_refundable_credits,deepseek-v4-flash-0731,llm_error,thresholds_rates,False,"Computed the Working Family Credit as 45% of the federal EITC. The current working-family component for this household is 4% of earnings up to $9,690, or $387.60, and the child amount is $1,800." +us,scenario_032,state_refundable_credits,deepseek-v4-pro,llm_error,thresholds_rates,False,"Computed the Working Family Credit as 33% of the federal EITC. The current component for this household is 4% of earnings up to $9,690, or $387.60. It also over-indexed the child credit to $1,912 when the 2026 amount is $1,800." +us,scenario_032,state_refundable_credits,deepseek-v4-pro-0813,llm_error,thresholds_rates,False,"Used a $1,633 Working Family Credit from the old EITC-based schedule and a $1,950 child credit. The current combined credit pays $1,800 for the child plus $387.60 working-family credit." +us,scenario_032,state_refundable_credits,deepseek-v4.1-flash,llm_error,thresholds_rates,False,"Calculated the Working Family Credit as 45% of the federal EITC. The current working-family component for this household is $387.60, and the 2026 child amount is $1,800." +us,scenario_032,state_refundable_credits,gemini-3-flash-preview,llm_error,credit_phaseout,False,"Phased the child credit down to $983.60 even though the $30,916 AGI is below the indexed MFJ threshold of $35,000+, so no reduction applies. It also guessed a $550 working-family credit when this household's component is $387.60." +us,scenario_032,state_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,categorical_eligibility,False,"Concluded no Minnesota refundable credit applies. The household qualifies for the refundable Child and Working Family Credit of $2,187.60, made up of $1,800 child credit and $387.60 working-family credit." +us,scenario_032,state_refundable_credits,gemini-3.1-pro-preview,llm_error,thresholds_rates,False,"Doubled the working-family base to $700 by counting each spouse. The base component is 4% of the return's earnings up to $9,690, yielding $387.60. It also left the child amount at $1,750; the indexed amount is $1,800." +us,scenario_032,state_refundable_credits,gemini-3.5-flash,llm_error,thresholds_rates,False,"Estimated the Working Family Credit at about $1,200, following an EITC-style schedule that pays more for children. The current working-family component for this household is $387.60, and the child component is $1,800." +us,scenario_032,state_refundable_credits,gemini-3.5-flash-lite,llm_error,thresholds_rates,False,"It supplied a $600 total without a component calculation. The full CWFC pays $1,800 plus $387.60, or $2,187.60." +us,scenario_032,state_refundable_credits,gemini-3.6-flash,llm_error,thresholds_rates,False,"Counted only an un-indexed $1,750 child credit. It dropped the $387.60 working-family component and did not apply the $1,800 child amount for 2026." +us,scenario_032,state_refundable_credits,gemini-3.7-flash,llm_error,thresholds_rates,False,"Added a working-family amount of about $1,085 on top of $1,750. The current working-family component for this household is 4% of earnings up to $9,690, or $387.60, and the 2026 child amount is $1,800." +us,scenario_032,state_refundable_credits,gemini-3.8-flash,llm_error,thresholds_rates,False,"Its $2,450 total matches $1,750 plus a doubled $700 working-family base. The base working-family cap is $387.60 per return, and the child amount is indexed to $1,800." +us,scenario_032,state_refundable_credits,gemini-4-argon,llm_error,thresholds_rates,False,"Its $2,110 total is close to the un-indexed 2023 amounts ($1,750 + $350), and it described a phase-out reduction that does not apply below the indexed MFJ threshold. The 2026 indexed amounts of $1,800 and $387.60 total $2,187.60." +us,scenario_032,state_refundable_credits,glm-5.2,llm_error,thresholds_rates,False,"Applied only the child component, indexed at an assumed 3% a year to $1,912, and said no other refundable credit applies. That over-indexed the $1,800 child amount and left out the $387.60 working-family component." +us,scenario_032,state_refundable_credits,glm-5.3,llm_error,credit_phaseout,False,"Used the $29,500 single/head-of-household phase-out threshold for this joint return. The indexed MFJ threshold is $38,770, which is above the $30,916 AGI, so the full $1,800 child credit and $387.60 working-family credit apply." +us,scenario_032,state_refundable_credits,gpt-5.4-mini,llm_error,categorical_eligibility,False,"Did not find Minnesota's refundable Child and Working Family Credit. The household earns $29,000 and has a qualifying 6-year-old, which yields $2,187.60." +us,scenario_032,state_refundable_credits,gpt-5.4-nano,llm_error,categorical_eligibility,False,"Defaulted to zero because no credit amounts were listed in the facts. The refundable CWFC is computed from earnings and the qualifying child, giving $1,800 plus $387.60." +us,scenario_032,state_refundable_credits,gpt-5.5,llm_error,thresholds_rates,False,"Used the 2023 base amounts of $1,750 and $350 without 2026 inflation indexing. The indexed child amount of $1,800 and base working-family cap of $387.60 give $2,187.60." +us,scenario_032,state_refundable_credits,gpt-5.6-luna,llm_error,thresholds_rates,False,"Computed the Working Family Credit as 25% of the federal EITC. The current component for this household is 4% of earnings up to $9,690, or $387.60, and the child amount is $1,800." +us,scenario_032,state_refundable_credits,gpt-5.6-sol,llm_error,thresholds_rates,False,"Used a $1,675 Working Family Credit from the old EITC-style one-child schedule. The current working-family component for this household is $387.60, and the child amount is $1,800." +us,scenario_032,state_refundable_credits,gpt-5.6-terra,llm_error,thresholds_rates,False,"Its $3,572 total implies a Working Family Credit near $1,800 under the repealed EITC-based schedule. The current CWFC pays $1,800 for the child plus a working-family component of $387.60." +us,scenario_032,state_refundable_credits,gpt-6-astra,llm_error,thresholds_rates,False,"Left the child credit at $1,750; the 2026 amount is $1,800. Its $388 working-family estimate rounds the $387.60 component to the nearest dollar." +us,scenario_032,state_refundable_credits,gpt-6-luna,llm_error,thresholds_rates,False,"Its $4,500 total implies a Working Family Credit of roughly $2,700 under an old EITC-style schedule. The current CWFC pays $1,800 for the child plus $387.60 working-family credit." +us,scenario_032,state_refundable_credits,gpt-6-sol,llm_error,thresholds_rates,False,"Used a $1,275 Working Family Credit from the old child-based schedule. The current working-family component for this household is 4% of earnings up to $9,690, or $387.60, and the child amount is $1,800." +us,scenario_032,state_refundable_credits,gpt-6.1-sol,llm_error,thresholds_rates,False,"Left the child credit at $1,750; the 2026 amount is $1,800. Its $387 working-family estimate is $0.60 below the $387.60 component." +us,scenario_032,state_refundable_credits,gpt-6.1-terra,llm_error,thresholds_rates,False,"Its $3,150 total implies a Working Family Credit of about $1,400 under the repealed EITC-based schedule. The current working-family component for this household is $387.60, and the child amount is $1,800." +us,scenario_032,state_refundable_credits,grok-4.3,llm_error,thresholds_rates,False,"Counted only a Working Family Credit of about $500. It left out the $1,800 child component, which is the larger part of the combined CWFC." +us,scenario_032,state_refundable_credits,grok-4.5,llm_error,thresholds_rates,False,"Computed the Working Family Credit as 40% of the federal EITC. The current component for this household is $387.60. It also left the child credit at $1,750; the indexed amount is $1,800." +us,scenario_032,state_refundable_credits,grok-4.6,llm_error,thresholds_rates,False,"Estimated the Working Family Credit at $1,560 under the old EITC-style schedule. The current component is $387.60, and the 2026 child amount is $1,800." +us,scenario_032,state_refundable_credits,grok-4.7,llm_error,thresholds_rates,False,"Used a one-child Working Family Credit maximum of $1,577. The combined CWFC gives this household a base working-family component of $387.60 alongside the $1,800 child credit, with no working-family add-on for its child under 18." +us,scenario_032,state_refundable_credits,grok-build-0.1,llm_error,thresholds_rates,False,"Computed the Working Family Credit as 33% of the federal EITC. The current component for this household is $387.60. It also left the child credit at $1,750; the indexed amount is $1,800." +us,scenario_032,state_refundable_credits,inkling,llm_error,thresholds_rates,False,"Estimated a one-child Working Family Credit of about $1,300 under the old schedule. The current working-family component for this household is 4% of earnings up to $9,690, or $387.60, and the child amount is $1,800." +us,scenario_032,state_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"Gave no parseable value or explanation for state_refundable_credits, so no answer could be scored against the $2,187.60 reference." +us,scenario_032,state_refundable_credits,kimi-k3,llm_error,thresholds_rates,False,"Used a full one-child Working Family Credit of $1,250 from the old schedule. The current working-family component is $387.60, and the 2026 child amount is $1,800." +us,scenario_032,state_refundable_credits,minimax-m3,llm_error,categorical_eligibility,False,"Denied the credit, saying household income is above the eligibility thresholds and the spouse has no earnings. The CWFC needs earnings from only one spouse, and the $30,916 AGI is below the indexed MFJ phase-out start, so the full $2,187.60 is payable." +us,scenario_032,state_refundable_credits,muse-spark-1.3,llm_error,thresholds_rates,False,"Estimated the Working Family Credit at about $1,100 under an EITC-style schedule. The current working-family component for this household is $387.60, and the indexed child amount is $1,800." +us,scenario_032,state_refundable_credits,muse-wonder,llm_error,thresholds_rates,False,"Estimated the Working Family Credit at about $870. The current component for this household is 4% of earnings up to $9,690, or $387.60, and the 2026 child amount is $1,800." +us,scenario_032,state_refundable_credits,ox-alpha,llm_error,thresholds_rates,False,"Started from a roughly $2,900 Working Family Credit maximum and applied a phase-out to reach $1,650. The current working-family component for this household is $387.60 with no phase-out at this AGI, and the child amount is $1,800." +us,scenario_032,state_refundable_credits,qwen-3.7-max,llm_error,thresholds_rates,False,"Computed only a Working Family Credit from federal EITC percentages. It left out the $1,800 child component and overstated the working-family part, which is $387.60 for this household." +us,scenario_032,state_refundable_credits,qwen3.8-max,llm_error,thresholds_rates,False,"Used a $1,648 EITC-style Working Family Credit and added a $241 dependent-care credit even though there are no care expenses. It also left out the $1,800 child component; the correct total is $1,800 plus $387.60." us,scenario_033,federal_income_tax_before_refundable_credits,claude-fable-5,prompt_ambiguity,taxable_income_or_deductions,False,"It left the $243 state tax refund out of income, which put AGI at $83,208 and taxable income at $35,708 instead of $35,951.23. It then computed $3,789 on its own taxable income but submitted an unexplained $3,699." us,scenario_033,federal_income_tax_before_refundable_credits,claude-fable-5.1,prompt_ambiguity,taxable_income_or_deductions,False,"Its AGI ($83,451), standard deduction ($35,500) and senior deduction ($12,000) all match the reference. However, it also subtracted $1,225 of auto-loan interest as a qualified vehicle-loan interest deduction, even though no qualifying new-vehicle purchase is given. That cut taxable income to $34,726 instead of $35,951 and the tax to $3,671 instead of $3,818." us,scenario_033,federal_income_tax_before_refundable_credits,claude-haiku-4.5,prompt_ambiguity,taxable_income_or_deductions,False,"It subtracted the standard deduction inside AGI and used a $30,400 standard deduction with no aged additions and no $12,000 senior deduction. It also treated the $11,400 business loss as a capital loss capped at $3,000. Its final $5,661 doesn't follow from any of its own intermediate figures." @@ -3442,44 +3570,45 @@ us,scenario_036,state_income_tax_before_refundable_credits,ox-alpha,llm_error,ta us,scenario_036,state_income_tax_before_refundable_credits,qwen-3.7-max,llm_error,other,False,"It reached exactly $1,724.16 on $58,220 of taxable income. It then dropped that result for an unexplained $2,283.06 'withholding-style' figure that matches no NJ calculation." us,scenario_036,state_income_tax_before_refundable_credits,qwen3.8-max,llm_error,taxable_income_or_deductions,False,"It subtracted a federal-style $16,100 standard deduction, which New Jersey does not have, instead of the $1,000 exemption. It also used a wrong rate schedule and added a made-up property-tax amount to the tax. The correct base is $58,220." us,scenario_036,state_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. -us,scenario_037,federal_income_tax_before_refundable_credits,claude-haiku-4.5,llm_error,taxable_income_or_deductions,False,"The model subtracted the $5,789 ESI premiums from wages, used the 2024 $14,600 standard deduction and $11,600 bracket, and said the $9,629 FLSA overtime premium was not deductible, even though the 2026 qualified overtime deduction removes it from taxable income. Its own math gave $2,308, but it submitted an unconnected $1,646. Correct taxable income is $15,810.43 ($41,539.45 AGI − $16,100 − $9,629.03), which gives $1,649.25." -us,scenario_037,federal_income_tax_before_refundable_credits,claude-haiku-5.5,llm_error,taxable_income_or_deductions,False,"The model counted the overtime premium twice by adding it on top of wages that already include it ($51,572), then claimed tax was $0. Taxable income after the $16,100 standard deduction and the $9,629 overtime deduction is $15,810.43, which produces $1,649.25 in tax." -us,scenario_037,federal_income_tax_before_refundable_credits,claude-opus-4.7,llm_error,taxable_income_or_deductions,False,"The model got AGI ($41,539), the $16,100 standard deduction, and the $12,400 10% bracket right, but left out the 2026 qualified overtime deduction of $9,629. That left taxable income at $25,439 instead of $15,810. It then submitted $2,884, which does not match its own $2,805 computation." -us,scenario_037,federal_income_tax_before_refundable_credits,claude-opus-4.8,llm_error,taxable_income_or_deductions,False,"The model left out the $9,629 qualified overtime deduction, so taxable income came out at $25,439 instead of $15,810.43. It also raised its own computed $2,805 to $3,160 with no basis." -us,scenario_037,federal_income_tax_before_refundable_credits,claude-opus-5,llm_error,taxable_income_or_deductions,False,"The model recognized the OBBBA overtime deduction but applied only part of it, cutting tax from $2,805 to $2,570. Taking the full $9,629 off taxable income removes $1,155 at the 12% rate. That brings taxable income to $15,810.43 and tax to $1,649.25." -us,scenario_037,federal_income_tax_before_refundable_credits,claude-sonnet-4.6,llm_error,thresholds_rates,False,"The model excluded the overtime premium correctly, but it used the 2025 standard deduction ($15,000 or $15,750) and a 10% bracket of $11,925–$12,150 instead of the 2026 values of $16,100 and $12,400. It then submitted $1,569, which does not match any of its own computations (about $1,700)." -us,scenario_037,federal_income_tax_before_refundable_credits,claude-sonnet-5,llm_error,taxable_income_or_deductions,False,"The model never applied the $9,629 qualified overtime deduction, so taxable income stayed at $25,439. It computed $2,809.68 and then submitted an unrelated $1,808. Subtracting the overtime deduction gives taxable income of $15,810.43 and tax of $1,649.25." -us,scenario_037,federal_income_tax_before_refundable_credits,deepseek-v4-flash-0731,llm_error,taxable_income_or_deductions,False,"The model left out the $9,629 qualified overtime deduction and used a stale $15,600 standard deduction and $11,925 10% bracket instead of the 2026 values of $16,100 and $12,400. As a result, taxable income was $25,939 instead of $15,810.43." -us,scenario_037,federal_income_tax_before_refundable_credits,deepseek-v4-pro,llm_error,thresholds_rates,False,"The model assumed TCJA expired in 2026 and applied an $8,250 standard deduction, a personal exemption, and a 15% bracket, but OBBBA made the TCJA parameters permanent: a $16,100 standard deduction and a 12% bracket. It also wrongly subtracted the $5,789 ESI premiums from the stated gross wages and left out the $9,629 overtime deduction." -us,scenario_037,federal_income_tax_before_refundable_credits,deepseek-v4-pro-0813,llm_error,thresholds_rates,False,"The model used the pre-TCJA sunset parameters ($8,250 standard deduction, $5,300 personal exemption, 15% second bracket) instead of OBBBA's permanent $16,100 standard deduction and 12% bracket. It also left out the $9,629 qualified overtime deduction." -us,scenario_037,federal_income_tax_before_refundable_credits,deepseek-v4.1-flash,llm_error,thresholds_rates,False,"The model assumed TCJA had sunset and applied an $8,000 standard deduction, a $5,000 personal exemption, and a 15% bracket instead of the 2026 OBBBA values: a $16,100 standard deduction and a 12% bracket above $12,400. It also never subtracted the $9,629 overtime deduction." -us,scenario_037,federal_income_tax_before_refundable_credits,gemini-3-flash-preview,llm_error,thresholds_rates,False,"The model applied the expired-TCJA parameters ($8,300 standard deduction, $5,300 exemption, 15% bracket) instead of the permanent $16,100 standard deduction and 12% bracket. It also subtracted the $5,789 ESI premiums from the stated gross wages and left out the $9,629 qualified overtime deduction." -us,scenario_037,federal_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,taxable_income_or_deductions,False,"The model left out the $18 IRA deduction and the $9,629 qualified overtime deduction and used a $15,800 standard deduction. Its own inputs imply about $25,757 of taxable income and roughly $2,800 of tax, so the submitted $1,109 does not follow from its setup. Correct taxable income is $15,810.43, which gives $1,649.25." -us,scenario_037,federal_income_tax_before_refundable_credits,gemini-3.1-pro-preview,llm_error,thresholds_rates,False,"The model assumed TCJA had sunset and used a personal exemption and a 15% bracket, subtracted ESI premiums from wages, and left out the $9,629 overtime deduction. It also took a $50 Saver's Credit, but the true AGI of $41,539 is above the 2026 single-filer eligibility limit." -us,scenario_037,federal_income_tax_before_refundable_credits,gemini-3.5-flash,llm_error,thresholds_rates,False,"The model used the pre-TCJA sunset values ($8,500 standard deduction, $5,150 exemption, 15% bracket) instead of OBBBA's permanent $16,100 standard deduction and 12% bracket. It also subtracted the $5,789 ESI premiums from the stated gross wages and never applied the $9,629 qualified overtime deduction." -us,scenario_037,federal_income_tax_before_refundable_credits,gemini-3.5-flash-lite,llm_error,taxable_income_or_deductions,False,"The model's $2,301 matches taxable income of about $20,000–$21,000, which is what you get by subtracting ESI premiums and an older standard deduction while skipping the $9,629 qualified overtime deduction. Correct taxable income is $15,810.43 ($41,539.45 − $16,100 − $9,629.03), which yields $1,649.25." -us,scenario_037,federal_income_tax_before_refundable_credits,gemini-3.6-flash,llm_error,taxable_income_or_deductions,False,"The model subtracted the $5,789 ESI premiums from the stated gross wages, used a $15,450 standard deduction and an $11,925 10% bracket instead of $16,100 and $12,400, and left out the $9,629 qualified overtime deduction." -us,scenario_037,federal_income_tax_before_refundable_credits,gemini-3.7-flash,llm_error,taxable_income_or_deductions,False,"The model reduced wages by the ESI premiums, never applied the $9,629 qualified overtime deduction, and took a Saver's Credit. That credit is unavailable because AGI of $41,539 is above the 2026 single-filer limit. The correct path gives taxable income of $15,810.43 and tax of $1,649.25." -us,scenario_037,federal_income_tax_before_refundable_credits,gemini-3.8-flash,llm_error,taxable_income_or_deductions,False,"The model used the 2025 $15,000 standard deduction and $11,925 bracket instead of the 2026 values of $16,100 and $12,400. It also never subtracted the $9,629 qualified overtime deduction, so taxable income came out at $26,539 instead of $15,810.43." -us,scenario_037,federal_income_tax_before_refundable_credits,glm-5.2,llm_error,taxable_income_or_deductions,False,"The model used the 2024 $14,600 standard deduction and $11,600 bracket and left out the 2026 qualified overtime deduction of $9,629. That inflated taxable income to $26,939 instead of $15,810.43." -us,scenario_037,federal_income_tax_before_refundable_credits,glm-5.3,llm_error,thresholds_rates,False,"The model applied the overtime deduction but used a $15,300 standard deduction and a $12,200 10% bracket instead of the 2026 values of $16,100 and $12,400. It also treated the overtime deduction as above the line, which lowered AGI to $31,910 and let it claim a $50 Saver's Credit. The overtime deduction is taken below the line, so AGI stays at $41,539, which is above the credit limit." -us,scenario_037,federal_income_tax_before_refundable_credits,gpt-5.4-mini,llm_error,taxable_income_or_deductions,False,"The model claimed the standard deduction and credits wipe out all tax, but $41,539 of AGI minus the $16,100 standard deduction and $9,629 overtime deduction leaves $15,810.43 of taxable income. No nonrefundable credit applies, so the tax is $1,649.25." -us,scenario_037,federal_income_tax_before_refundable_credits,gpt-5.4-nano,llm_error,taxable_income_or_deductions,False,"The model treated the standard deduction as a credit and claimed tax was fully offset, but after the $16,100 standard deduction and the $9,629 overtime deduction, $15,810.43 of taxable income remains. That is taxed at $1,649.25, with no nonrefundable credits available." -us,scenario_037,federal_income_tax_before_refundable_credits,gpt-5.5,llm_error,taxable_income_or_deductions,False,"The model left out both the $386 pre-tax 401(k) exclusion and the $9,629 qualified overtime deduction, and used a $15,750 standard deduction instead of the 2026 value of $16,100. That produced $26,175 of taxable income instead of $15,810.43." -us,scenario_037,federal_income_tax_before_refundable_credits,gpt-6-astra,llm_error,taxable_income_or_deductions,False,"The model subtracted the $5,789 ESI premiums from the stated gross wages, which cut AGI to $35,750 instead of $41,539.45. It also claimed a $50 Saver's Credit, which is unavailable at the true AGI because that is above the 2026 single-filer limit. The $16,100 standard deduction and $9,629 overtime deduction were applied correctly." -us,scenario_037,federal_income_tax_before_refundable_credits,gpt-6.1-sol,llm_error,taxable_income_or_deductions,False,"The model took the $5,789 ESI premiums out of the stated gross wages, which understated AGI at $35,750 and taxable income at $10,021 instead of $15,810.43. It then subtracted a $50 Saver's Credit, which is unavailable because the true AGI of $41,539 is above the 2026 single-filer limit." -us,scenario_037,federal_income_tax_before_refundable_credits,grok-4.3,llm_error,taxable_income_or_deductions,False,"The model's $2,894 matches taxable income of about $26,000: AGI minus only a standard deduction, with no $9,629 qualified overtime deduction. Subtracting both the $16,100 standard deduction and the overtime deduction leaves $15,810.43 of taxable income and $1,649.25 of tax." -us,scenario_037,federal_income_tax_before_refundable_credits,grok-4.5,llm_error,thresholds_rates,False,"The model assumed TCJA sunset in 2026 and used an $8,300 standard deduction, a $5,300 exemption, and a 15% bracket instead of OBBBA's permanent $16,100 standard deduction and 12% bracket. It also left out the $9,629 qualified overtime deduction." -us,scenario_037,federal_income_tax_before_refundable_credits,grok-4.6,llm_error,thresholds_rates,False,"The model applied the overtime deduction correctly but used a $15,400 standard deduction and a $12,250 10% bracket instead of the 2026 values of $16,100 and $12,400. As a result, taxable income came out at $16,510 instead of $15,810.43." -us,scenario_037,federal_income_tax_before_refundable_credits,grok-4.7,llm_error,credit_phaseout,False,"The model reached the correct $15,810 of taxable income but used a $12,200 10% bracket instead of $12,400. It also subtracted a $50 Saver's Credit because it treated the overtime deduction as above the line, which lowered AGI to $31,910. The overtime deduction is taken below the line, so AGI stays at $41,539, which is above the 2026 single-filer Saver's Credit limit, and no credit applies." -us,scenario_037,federal_income_tax_before_refundable_credits,grok-build-0.1,llm_error,thresholds_rates,False,"The model assumed reverted pre-TCJA brackets with a personal exemption and a 15% rate instead of OBBBA's permanent $16,100 standard deduction and 12% bracket. It also subtracted ESI premiums from the stated gross wages and left out the $9,629 qualified overtime deduction." -us,scenario_037,federal_income_tax_before_refundable_credits,inkling,llm_error,taxable_income_or_deductions,False,"The model subtracted the $5,789 ESI premiums from the stated gross wages, never applied the $9,629 qualified overtime deduction, and claimed a $40.40 Saver's Credit. That credit is unavailable because the true AGI of $41,539 is above the 2026 single-filer limit." -us,scenario_037,federal_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"The model gave no value or explanation for federal_income_tax_before_refundable_credits, so there was no answer to score against the $1,649.25 result." -us,scenario_037,federal_income_tax_before_refundable_credits,minimax-m3,llm_error,taxable_income_or_deductions,False,"The model claimed $41,557 of wages falls below the standard deduction, which is false: the 2026 single standard deduction is $16,100. Even after the $9,629 overtime deduction, $15,810.43 of taxable income remains, which produces $1,649.25 of tax." -us,scenario_037,federal_income_tax_before_refundable_credits,muse-spark-1.3,llm_error,taxable_income_or_deductions,False,"The model used the 2025 $15,750 standard deduction instead of $16,100 and left out the $9,629 qualified overtime deduction, which leaves $25,789 of taxable income instead of $15,810.43." -us,scenario_037,federal_income_tax_before_refundable_credits,ox-alpha,llm_error,taxable_income_or_deductions,False,"The model used every 2026 parameter correctly ($16,100 standard deduction, $12,400 bracket, no Saver's Credit) but left out the OBBBA qualified overtime deduction for the $9,629 FLSA premium. Subtracting it cuts taxable income from $25,439 to $15,810 and tax from $2,804.68 to $1,649.25." -us,scenario_037,federal_income_tax_before_refundable_credits,qwen-3.7-max,llm_error,taxable_income_or_deductions,False,"The model left out the $18 IRA deduction and the $9,629 qualified overtime deduction, and used a stale $15,600 standard deduction and $11,925 bracket instead of the 2026 values of $16,100 and $12,400. That produced $25,957 of taxable income instead of $15,810.43." -us,scenario_037,federal_income_tax_before_refundable_credits,qwen3.8-max,llm_error,categorical_eligibility,False,"The model applied a Child Tax Credit to a single 44-year-old filer with no children, which wiped out all of the tax. With no qualifying child, the CTC is zero, so the $1,649.25 of tax on $15,810.43 of taxable income stands." +us,scenario_037,federal_income_tax_before_refundable_credits,claude-haiku-4.5,llm_error,taxable_income_or_deductions,False,"The model explicitly refused the 2026 qualified overtime deduction for the $9,629 FLSA premium. It also subtracted the $5,789 ESI premium figure from the stated gross wages and used the 2024 $14,600 standard deduction and $11,600 bracket. Its final $1,646 does not follow from its own $2,308 computation. The correct taxable income is $15,810 after the $16,100 standard deduction and the $9,629 overtime deduction." +us,scenario_037,federal_income_tax_before_refundable_credits,claude-haiku-5.5,llm_error,taxable_income_or_deductions,False,"The model added the overtime premium on top of wages ($51,572), but the stated wages already include it. It then claimed tax was zero without computing it. After the $16,100 standard deduction and $9,629 overtime deduction, taxable income is $15,810, which gives $1,649.25 at the 10%/12% brackets." +us,scenario_037,federal_income_tax_before_refundable_credits,claude-opus-4.7,llm_error,taxable_income_or_deductions,False,"AGI, the standard deduction and the brackets were correct, but the model omitted the $9,629 OBBBA qualified overtime deduction. That left taxable income at $25,439 instead of $15,810. It then reported $2,884, which does not match its own $2,805 figure." +us,scenario_037,federal_income_tax_before_refundable_credits,claude-opus-4.8,llm_error,taxable_income_or_deductions,False,"The model never applied the $9,629 qualified overtime deduction, so taxable income was $25,439 instead of $15,810. It then raised its own $2,805 result to $3,160 by an unexplained 'recheck'." +us,scenario_037,federal_income_tax_before_refundable_credits,claude-opus-5,llm_error,taxable_income_or_deductions,False,"The model recognized the OBBBA overtime deduction but cut tax by only about $235. Subtracting the full $9,629 drops taxable income from $25,439 to $15,810 and lowers tax by about $1,155 at the 12% rate, to $1,649.25." +us,scenario_037,federal_income_tax_before_refundable_credits,claude-sonnet-4.6,llm_error,thresholds_rates,False,"The model incorrectly used the overtime premium to reduce AGI to $31,910. The qualified overtime deduction leaves AGI at $41,539. However, it used a $15,000–$15,750 standard deduction instead of the 2026 $16,100, and 2025 brackets (10% to $11,925) instead of the 2026 $12,400 bracket. It then reported $1,569, which contradicts its own final computation of about $1,700." +us,scenario_037,federal_income_tax_before_refundable_credits,claude-sonnet-5,llm_error,taxable_income_or_deductions,False,"The model omitted the $9,629 qualified overtime deduction and used a $12,150 10% bracket instead of $12,400, giving $2,809.68. It then reported an unsupported $1,808 instead of the $1,649.25 that results from taxable income of $15,810." +us,scenario_037,federal_income_tax_before_refundable_credits,deepseek-v4-flash-0731,llm_error,taxable_income_or_deductions,False,"The model omitted the $9,629 qualified overtime deduction. It also used a $15,600 standard deduction and the 2025 $11,925 bracket instead of the 2026 values of $16,100 and $12,400, which produced taxable income of $25,939 instead of $15,810." +us,scenario_037,federal_income_tax_before_refundable_credits,deepseek-v4-pro,llm_error,thresholds_rates,False,"The model assumed TCJA had sunset and used an $8,250 standard deduction, a personal exemption and a 15% bracket. OBBBA made the $16,100 standard deduction and the 10%/12% brackets permanent. The model also subtracted the ESI premium figure from the stated wages and omitted the $9,629 overtime deduction." +us,scenario_037,federal_income_tax_before_refundable_credits,deepseek-v4-pro-0813,llm_error,thresholds_rates,False,"The model applied pre-TCJA 2026 parameters (an $8,250 standard deduction, a $5,300 exemption and a 15% bracket), but OBBBA permanently extended TCJA with a $16,100 standard deduction and a 12% bracket. It also omitted the $9,629 qualified overtime deduction." +us,scenario_037,federal_income_tax_before_refundable_credits,deepseek-v4.1-flash,llm_error,thresholds_rates,False,"The model used sunset-era parameters (an $8,000 standard deduction, a $5,000 exemption and a 15% bracket) instead of the OBBBA $16,100 standard deduction and 12% bracket. It also left out the $9,629 overtime deduction, so taxable income was $28,539 instead of $15,810." +us,scenario_037,federal_income_tax_before_refundable_credits,gemini-3-flash-preview,llm_error,thresholds_rates,False,"The model assumed TCJA expired (an $8,300 standard deduction, a $5,300 exemption and a 15% bracket) instead of the OBBBA $16,100 standard deduction and 12% bracket. It also subtracted $5,789 of ESI premiums from the stated gross wages and omitted the $9,629 overtime deduction." +us,scenario_037,federal_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,taxable_income_or_deductions,False,"The model omitted the $18 IRA deduction and the $9,629 qualified overtime deduction. Its $1,109 also does not follow from its own $25,757 taxable income, which yields about $2,800. The correct taxable income is $15,810, giving $1,649.25." +us,scenario_037,federal_income_tax_before_refundable_credits,gemini-3.1-pro-preview,llm_error,thresholds_rates,False,"The model assumed a TCJA sunset with personal exemptions instead of the OBBBA $16,100 standard deduction. It subtracted the ESI premium figure from the stated wages, omitted the $9,629 overtime deduction, and claimed a $50 Saver's Credit even though AGI of $41,539 is above the 2026 single limit." +us,scenario_037,federal_income_tax_before_refundable_credits,gemini-3.5-flash,llm_error,thresholds_rates,False,"The model used TCJA-expiration parameters (an $8,500 standard deduction, a $5,150 exemption and a 15% bracket) instead of the OBBBA $16,100 standard deduction and 12% bracket. It also subtracted the ESI premium figure from the stated wages and omitted the $9,629 qualified overtime deduction." +us,scenario_037,federal_income_tax_before_refundable_credits,gemini-3.5-flash-lite,llm_error,taxable_income_or_deductions,False,"The model's $2,301 matches a calculation that treats ESI premiums as reducing the stated wages, uses older standard-deduction and bracket figures, and never subtracts the $9,629 qualified overtime deduction. With the $16,100 standard deduction and the overtime deduction, taxable income is $15,810 and tax is $1,649.25." +us,scenario_037,federal_income_tax_before_refundable_credits,gemini-3.6-flash,llm_error,taxable_income_or_deductions,False,"The model subtracted the $5,789 ESI premium figure from the stated gross wages and omitted the $9,629 qualified overtime deduction. It also used a $15,450 standard deduction and the 2025 $11,925 bracket instead of the 2026 values of $16,100 and $12,400." +us,scenario_037,federal_income_tax_before_refundable_credits,gemini-3.7-flash,llm_error,taxable_income_or_deductions,False,"The model subtracted the ESI premium figure from the stated wages and did not apply the $9,629 qualified overtime deduction. It also claimed a Saver's Credit, but AGI of $41,539 is above the 2026 single Saver's Credit limit, so no nonrefundable credit applies." +us,scenario_037,federal_income_tax_before_refundable_credits,gemini-3.8-flash,llm_error,taxable_income_or_deductions,False,"The model omitted the $9,629 qualified overtime deduction and used a $15,000 standard deduction and the 2025 $11,925 10% bracket instead of the 2026 values of $16,100 and $12,400. That gave taxable income of $26,539 instead of $15,810." +us,scenario_037,federal_income_tax_before_refundable_credits,glm-5.2,llm_error,taxable_income_or_deductions,False,"The model used 2024 parameters (a $14,600 standard deduction and an $11,600 bracket) and never subtracted the $9,629 qualified overtime deduction. That gave taxable income of $26,939 instead of $15,810." +us,scenario_037,federal_income_tax_before_refundable_credits,glm-5.3,llm_error,credit_phaseout,False,"The model treated the overtime deduction as an above-the-line deduction that lowered AGI to $31,910, and used that AGI to claim a $50 Saver's Credit. The deduction is below-the-line, so AGI stays at $41,539, which is above the Saver's Credit limit. It also used a $15,300 standard deduction and a $12,200 bracket instead of $16,100 and $12,400." +us,scenario_037,federal_income_tax_before_refundable_credits,gpt-5.4-mini,llm_error,taxable_income_or_deductions,False,"The model claimed the standard deduction and credits fully offset tax. After the $16,100 standard deduction and the $9,629 overtime deduction, taxable income is still $15,810, and this childless filer has no nonrefundable credits, so tax is $1,649.25." +us,scenario_037,federal_income_tax_before_refundable_credits,gpt-5.4-nano,llm_error,taxable_income_or_deductions,False,"The model treated the standard deduction as a credit and assumed unspecified credits wipe out tax. Taxable income remains $15,810 after the standard and overtime deductions, and no nonrefundable credit applies, giving $1,649.25." +us,scenario_037,federal_income_tax_before_refundable_credits,gpt-5.5,llm_error,taxable_income_or_deductions,False,"The model omitted the $9,629 qualified overtime deduction and did not exclude the $386 traditional 401(k) deferral. It also used a $15,750 standard deduction instead of $16,100, which gave taxable income of $26,175 instead of $15,810." +us,scenario_037,federal_income_tax_before_refundable_credits,gpt-6-astra,llm_error,taxable_income_or_deductions,False,"The model subtracted the $5,789 employer-sponsored premium figure from the stated gross wages, which understated AGI at $35,750 instead of $41,539 and taxable income at $10,021 instead of $15,810. It then claimed a $50 Saver's Credit, although the true AGI is above the 2026 single Saver's Credit limit." +us,scenario_037,federal_income_tax_before_refundable_credits,gpt-6.1-sol,llm_error,taxable_income_or_deductions,False,"The model subtracted $5,789 of employer-sponsored premiums from the stated gross wages, which put AGI at $35,750 instead of $41,539 and taxable income at $10,021 instead of $15,810. It also took a $50 Saver's Credit that is unavailable at the true AGI." +us,scenario_037,federal_income_tax_before_refundable_credits,gpt-6.1-terra,llm_error,taxable_income_or_deductions,False,"The $1,697.68 equals tax on $16,214 (wages minus the $16,100 standard deduction and the $9,629 overtime deduction). Although the model's explanation mentions the IRA deduction, its figure subtracts neither the $386 traditional 401(k) deferral nor the $18 IRA deduction, which overstated taxable income by $404 and tax by $48.43." +us,scenario_037,federal_income_tax_before_refundable_credits,grok-4.3,llm_error,taxable_income_or_deductions,False,"The model applied only the standard deduction and the 401(k)/IRA contributions and never subtracted the $9,629 qualified overtime deduction. Its $2,894 also reflects pre-2026 deduction and bracket figures instead of the $16,100 standard deduction and $12,400 bracket." +us,scenario_037,federal_income_tax_before_refundable_credits,grok-4.5,llm_error,thresholds_rates,False,"The model used TCJA-sunset parameters (an $8,300 standard deduction, a $5,300 exemption and a 15% bracket) instead of the OBBBA $16,100 standard deduction and 12% bracket. It also omitted the $9,629 qualified overtime deduction." +us,scenario_037,federal_income_tax_before_refundable_credits,grok-4.6,llm_error,thresholds_rates,False,"The model incorrectly used the overtime deduction to reduce AGI to $31,910. The deduction leaves AGI at $41,539. It used a $15,400 standard deduction instead of the 2026 $16,100, and a $12,250 10% bracket instead of $12,400. That produced taxable income of $16,510 instead of $15,810." +us,scenario_037,federal_income_tax_before_refundable_credits,grok-4.7,llm_error,credit_phaseout,False,"The model reached the correct $15,810 taxable income. However, it used a $12,200 10% bracket instead of $12,400, and subtracted a $50 Saver's Credit based on AGI of $31,910. The overtime deduction is below-the-line, so AGI is $41,539, which is above the Saver's Credit limit, and no credit applies." +us,scenario_037,federal_income_tax_before_refundable_credits,grok-build-0.1,llm_error,thresholds_rates,False,"The model assumed 'reverted' pre-TCJA brackets with a personal exemption and a 15% rate instead of the OBBBA-extended $16,100 standard deduction and 12% bracket. It also subtracted the ESI premium figure from the stated wages and omitted the $9,629 overtime deduction." +us,scenario_037,federal_income_tax_before_refundable_credits,inkling,llm_error,taxable_income_or_deductions,False,"The model subtracted the $5,789 ESI premium figure from the stated gross wages and never applied the $9,629 qualified overtime deduction. It also took a Saver's Credit that is unavailable at AGI of $41,539." +us,scenario_037,federal_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"The model returned no value or explanation for federal_income_tax_before_refundable_credits, so there was nothing to score against the $1,649.25 reference." +us,scenario_037,federal_income_tax_before_refundable_credits,minimax-m3,llm_error,taxable_income_or_deductions,False,"The model claimed $41,943 of wages falls below the standard deduction, which is false. Even after the $16,100 standard deduction and the $9,629 overtime deduction, $15,810 of taxable income remains, which produces $1,649.25 of tax." +us,scenario_037,federal_income_tax_before_refundable_credits,muse-spark-1.3,llm_error,taxable_income_or_deductions,False,"The model omitted the $9,629 qualified overtime deduction and used a $15,750 standard deduction instead of the 2026 $16,100. That left taxable income at $25,789 instead of $15,810." +us,scenario_037,federal_income_tax_before_refundable_credits,ox-alpha,llm_error,taxable_income_or_deductions,False,"AGI, the standard deduction and the brackets were all correct, but the model left out the $9,629 OBBBA qualified overtime deduction. Its $2,804.68 exceeds the correct figure by $1,155.43." +us,scenario_037,federal_income_tax_before_refundable_credits,qwen-3.7-max,llm_error,taxable_income_or_deductions,False,"The model omitted the $9,629 qualified overtime deduction and the $18 IRA deduction. It also used a $15,600 standard deduction and the 2025 $11,925 bracket instead of the 2026 values of $16,100 and $12,400, which gave taxable income of $25,957 instead of $15,810." +us,scenario_037,federal_income_tax_before_refundable_credits,qwen3.8-max,llm_error,categorical_eligibility,False,"The model invented a Child Tax Credit for a filer with no children to zero out the tax. It also omitted the $9,629 overtime deduction from its $2,613 pre-credit tax. No nonrefundable credit applies, so the tax is $1,649.25 on $15,810 of taxable income." us,scenario_037,federal_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,The model supplied no parseable output for federal_refundable_credits and therefore failed the required submission contract. us,scenario_037,federal_refundable_credits,qwen3.8-max,llm_error,categorical_eligibility,False,"The model invented dependent-child credit eligibility despite the household containing only one 44-year-old adult: refundable CTC is $0 because there is no qualifying child. It also applied a child-based EITC amount even though the filer has no qualifying children, and $41,943 exceeds the childless EITC income limit, so EITC is $0." us,scenario_037,head_medicaid_eligible,glm-5.2,llm_error,thresholds_rates,False,"The model treated North Carolina’s adoption of Medicaid expansion as sufficient for eligibility and failed to compare the head’s MAGI income of 2.60 times FPL with the expansion-adult income limit. The head exceeds that limit and has no alternative Medicaid pathway, yielding medicaid_category NONE and ineligibility." @@ -3498,42 +3627,43 @@ us,scenario_037,payroll_tax,grok-build-0.1,llm_error,payroll_tax_base,False,"The us,scenario_037,payroll_tax,inkling,llm_error,payroll_tax_base,False,"The model treated the $5,789 of employer-sponsored health premiums as excluded from FICA wages and computed tax on $36,154. Without a listed cafeteria-plan salary reduction, Social Security and Medicare apply to the full $41,943." us,scenario_037,payroll_tax,kimi-k2.6,parse_contract_failure,missing_output,False,"The model gave no payroll_tax value and no reasoning, so its answer couldn't be parsed. The correct value is 7.65% of $41,943 in gross wages, or $3,208.67." us,scenario_037,payroll_tax,minimax-m3,llm_error,other,False,"The model correctly computed about $2,601 in Social Security and $608 in Medicare on the full $41,943, but added them to $3,213 instead of $3,209. That is an arithmetic slip on top of a correct method." -us,scenario_037,state_income_tax_before_refundable_credits,claude-haiku-4.5,llm_error,thresholds_rates,False,"It used the outdated $10,750 standard deduction and a 4.5% rate instead of $12,750 and 3.99%, which gave about $1,386. It then dropped that to $0 by citing nonrefundable credits that do not exist for this single filer with no dependents. The correct figure is $28,789.45 × 3.99% = $1,148.70." -us,scenario_037,state_income_tax_before_refundable_credits,claude-haiku-5.5,llm_error,missing_output,False,"It submitted a $0 placeholder without computing North Carolina tax. AGI of $41,539.45 minus the $12,750 standard deduction, taxed at 3.99%, gives $1,148.70." -us,scenario_037,state_income_tax_before_refundable_credits,claude-opus-4.7,llm_error,taxable_income_or_deductions,False,"It first reached about $1,149, then reversed itself by assuming the listed gross wages already excluded the 401(k). It then started from the full $41,943 without subtracting the $386 traditional 401(k) or the $18 traditional IRA. The listed wages are gross, so AGI is $41,539.45 and the tax is $1,148.70, not $1,165." -us,scenario_037,state_income_tax_before_refundable_credits,claude-opus-4.8,llm_error,thresholds_rates,False,"Its taxable income of $28,789 was correct, but it applied a 4.0% rate instead of the 2026 rate of 3.99%. It then added an unexplained bump to $1,180 for 'traditional contribution effects', even though those contributions were already deducted." -us,scenario_037,state_income_tax_before_refundable_credits,claude-opus-5,llm_error,taxable_income_or_deductions,False,"It correctly computed $28,789 × 3.99% ≈ $1,149, then cut the answer to $883 by citing an 'NC decoupling/deduction treatment'. No such adjustment applies: North Carolina taxable income is simply federal AGI minus the $12,750 standard deduction." -us,scenario_037,state_income_tax_before_refundable_credits,claude-sonnet-4.6,llm_error,thresholds_rates,False,"It reached $28,789 × 3.99% = $1,148.68 several times but did not keep that answer. Its final answer used an invented $21,500 standard deduction and also dropped the $18 IRA deduction, which gave about $800, reported as $803. The 2026 single standard deduction is $12,750." -us,scenario_037,state_income_tax_before_refundable_credits,claude-sonnet-5,llm_error,thresholds_rates,False,"It applied a 4.25% rate instead of 3.99% to the correct $28,789 base, which gave $1,223.50. It then inflated that to $1,685 with no stated basis." -us,scenario_037,state_income_tax_before_refundable_credits,deepseek-v4-flash-0731,llm_error,thresholds_rates,False,"It used a $13,750 standard deduction instead of the 2026 single amount of $12,750. That understated taxable income by $1,000, so it got $27,789 × 3.99% = $1,109 instead of $1,148.70." -us,scenario_037,state_income_tax_before_refundable_credits,deepseek-v4-pro,llm_error,taxable_income_or_deductions,False,"It cut AGI to $35,750 by subtracting the $5,789 employer-sponsored insurance premium from wages. The engine does not reduce gross wages for that premium, so AGI is $41,539.45 and the tax is $1,148.70, not $917.70." -us,scenario_037,state_income_tax_before_refundable_credits,deepseek-v4-pro-0813,llm_error,thresholds_rates,False,"Its $41,539 AGI and 3.99% rate were correct, but it used a $15,400 standard deduction instead of $12,750. That understated taxable income by $2,650." -us,scenario_037,state_income_tax_before_refundable_credits,gemini-3-flash-preview,llm_error,taxable_income_or_deductions,False,"It subtracted the $5,789 employer-sponsored insurance premium to get an AGI of $35,750. It also used a $12,850 standard deduction instead of $12,750. Correct taxable income is $28,789.45, which gives $1,148.70." -us,scenario_037,state_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,thresholds_rates,False,"Its $1,787.52 equals a 4.3% rate applied to roughly the full $41,557 of wages after the 401(k). That means it never subtracted the $12,750 standard deduction and also used the wrong rate instead of 3.99%." -us,scenario_037,state_income_tax_before_refundable_credits,gemini-3.1-pro-preview,llm_error,taxable_income_or_deductions,False,"It started from an AGI of $35,750, which means it subtracted the $5,789 employer-sponsored insurance premium from gross wages. AGI is $41,539.45, giving taxable income of $28,789.45 and tax of $1,148.70." -us,scenario_037,state_income_tax_before_refundable_credits,gemini-3.5-flash,llm_error,taxable_income_or_deductions,False,"It used $35,750 as state AGI, which means it took the $5,789 employer-sponsored insurance premium out of wages. Only the $386 401(k) and $18 IRA reduce AGI, which leaves $41,539.45." -us,scenario_037,state_income_tax_before_refundable_credits,gemini-3.5-flash-lite,llm_error,thresholds_rates,False,"It applied a 4.25% rate instead of the 2026 rate of 3.99%, and its implied taxable income (about $30,141) does not match $41,539.45 minus $12,750. Both the rate and the base are wrong." -us,scenario_037,state_income_tax_before_refundable_credits,gemini-3.6-flash,llm_error,taxable_income_or_deductions,False,"Its starting AGI of $35,750 reflects subtracting the $5,789 employer-sponsored insurance premium from gross wages. The correct AGI is $41,539.45, so taxable income is $28,789.45 and tax is $1,148.70." -us,scenario_037,state_income_tax_before_refundable_credits,gemini-3.7-flash,llm_error,taxable_income_or_deductions,False,"Its $917.70 equals 3.99% of $23,000, which means it started from an AGI of $35,750 after wrongly subtracting the $5,789 employer-sponsored insurance premium. The correct AGI is $41,539.45." -us,scenario_037,state_income_tax_before_refundable_credits,glm-5.2,llm_error,thresholds_rates,False,"Its $41,539 AGI and 3.99% rate were correct, but it used a $15,500 standard deduction instead of the 2026 single amount of $12,750." -us,scenario_037,state_income_tax_before_refundable_credits,glm-5.3,llm_error,taxable_income_or_deductions,False,"It subtracted the $9,629 overtime premium to reach an AGI of $31,910. That federal overtime deduction is taken below the line, after AGI, and North Carolina does not adopt it, so North Carolina starts from $41,539.45." -us,scenario_037,state_income_tax_before_refundable_credits,gpt-5.4-mini,llm_error,thresholds_rates,False,"It gave no computation. $1,268 equals about 4.4% of the correct $28,789 base, which is consistent with using an outdated pre-2026 rate instead of 3.99% (correct answer $1,148.70)." -us,scenario_037,state_income_tax_before_refundable_credits,gpt-5.4-nano,llm_error,taxable_income_or_deductions,False,"It claimed the wage income was low relative to North Carolina's standard deduction. In fact, $41,539.45 of AGI far exceeds the $12,750 deduction, leaving $28,789.45 taxable, and no North Carolina nonrefundable credits apply." -us,scenario_037,state_income_tax_before_refundable_credits,gpt-5.5,llm_error,other,False,"It correctly computed $28,789 × 3.99% = $1,148.68 but submitted $1,147. That figure contradicts its own arithmetic, so the error is in reporting the result, not in the tax rules." -us,scenario_037,state_income_tax_before_refundable_credits,gpt-5.6-sol,llm_error,taxable_income_or_deductions,False,"Its $19,160 taxable income comes from also subtracting the $9,629 overtime premium. North Carolina does not allow the federal overtime deduction, which is taken after AGI, so taxable income is $28,789.45." -us,scenario_037,state_income_tax_before_refundable_credits,gpt-6-astra,llm_error,taxable_income_or_deductions,False,"It correctly left out the overtime deduction but used an AGI of $35,750, which subtracts the $5,789 employer-sponsored insurance premium from gross wages. The correct AGI is $41,539.45." -us,scenario_037,state_income_tax_before_refundable_credits,gpt-6.1-sol,llm_error,taxable_income_or_deductions,False,"It used an AGI of $35,750, wrongly treating the $5,789 employer-sponsored insurance premium as a reduction to gross wages. The correct AGI is $41,539.45, giving tax of $1,148.70." -us,scenario_037,state_income_tax_before_refundable_credits,grok-4.3,llm_error,thresholds_rates,False,"$1,370 equals ($41,539 − $10,750) × 4.45%. That is consistent with using the outdated $10,750 standard deduction and the 2024 rate of 4.45% instead of $12,750 and 3.99%." -us,scenario_037,state_income_tax_before_refundable_credits,grok-4.6,llm_error,taxable_income_or_deductions,False,"It started from an AGI of $31,910, which subtracts the $9,629 overtime premium. That deduction is federal, taken after AGI, and not adopted by North Carolina, so the North Carolina base is $41,539.45 minus $12,750." -us,scenario_037,state_income_tax_before_refundable_credits,grok-4.7,llm_error,taxable_income_or_deductions,False,"It explicitly treated the overtime deduction as already reducing AGI and subtracted the $9,629. The federal overtime deduction is taken after AGI and North Carolina does not adopt it, so taxable income is $28,789.45, not $19,160." -us,scenario_037,state_income_tax_before_refundable_credits,grok-build-0.1,llm_error,taxable_income_or_deductions,False,"It used an AGI of $35,750, which subtracts the $5,789 employer-sponsored insurance premium. It also applied a 4% rate instead of 3.99%." -us,scenario_037,state_income_tax_before_refundable_credits,inkling,llm_error,taxable_income_or_deductions,False,"Its federal AGI of about $35,750 reflects subtracting the $5,789 employer-sponsored insurance premium from gross wages. Only the traditional 401(k) and IRA reduce AGI, which leaves $41,539.45." -us,scenario_037,state_income_tax_before_refundable_credits,kimi-k2.6,llm_error,taxable_income_or_deductions,False,"It explicitly subtracted the $5,789 employer-sponsored insurance premium from gross wages. The engine treats the listed wages as AGI wages reduced only by the $386 401(k) and $18 IRA, so AGI is $41,539.45 and tax is $1,148.70." -us,scenario_037,state_income_tax_before_refundable_credits,minimax-m3,llm_error,taxable_income_or_deductions,False,"It claimed taxable income was near zero after the standard deduction, which is false: $41,539.45 minus $12,750 leaves $28,789.45. It also used a 4.5% rate instead of 3.99%." -us,scenario_037,state_income_tax_before_refundable_credits,muse-spark-1.3,llm_error,thresholds_rates,False,"It used a $13,000 standard deduction instead of $12,750 and a 4% rate instead of 3.99%." -us,scenario_037,state_income_tax_before_refundable_credits,ox-alpha,llm_error,other,False,"Its explanation correctly derives $28,789 × 3.99% = $1,148.68, but the value it submitted was $1,223.53. That number equals $28,789 × 4.25%, so the value field reflects the wrong rate and contradicts its own explanation." -us,scenario_037,state_income_tax_before_refundable_credits,qwen-3.7-max,llm_error,thresholds_rates,False,"It used a 4.5% rate instead of 3.99% and dropped the $18 IRA deduction, which gave $1,296.32. It then submitted an unexplained $1,773.56 that does not follow from any of its own figures." -us,scenario_037,state_income_tax_before_refundable_credits,qwen3.8-max,llm_error,thresholds_rates,False,"It gave no computation. $1,234 is close to the 4.25% rate applied to roughly the correct base (4.25% of $28,789 is $1,223.53), which is consistent with an outdated pre-2026 rate. At 3.99% the result is $1,148.70." +us,scenario_037,state_income_tax_before_refundable_credits,claude-haiku-4.5,llm_error,thresholds_rates,False,"The model used an outdated $10,750 standard deduction and a 4.5% rate, getting about $1,386, then set the answer to $0 for no reason. The correct figures are a $12,750 deduction and a 3.99% rate on $28,789.45 of taxable income, and no nonrefundable credit wipes out the tax." +us,scenario_037,state_income_tax_before_refundable_credits,claude-haiku-5.5,llm_error,missing_output,False,"The model never calculated North Carolina tax and submitted a placeholder $0. Applying 3.99% to $41,539.45 AGI minus the $12,750 standard deduction gives $1,148.70." +us,scenario_037,state_income_tax_before_refundable_credits,claude-opus-4.7,llm_error,taxable_income_or_deductions,False,"The model first reached about $1,149 correctly. It then dropped the 401(k) reduction, assuming the stated gross wages were already net of 401(k), and taxed $29,193. The stated gross wages are pre-deferral, so NC AGI is $41,539.45." +us,scenario_037,state_income_tax_before_refundable_credits,claude-opus-4.8,llm_error,thresholds_rates,False,"The model found the correct $28,789 of taxable income but used a 4.0% rate instead of 3.99%. It then raised the result to $1,180 for no stated reason ('traditional contribution effects'), even though those contributions were already subtracted." +us,scenario_037,state_income_tax_before_refundable_credits,claude-opus-5,llm_error,other,False,"The model computed $28,789 × 3.99% ≈ $1,149 correctly, then cut it to $883 by citing an unspecified 'decoupling/deduction treatment'. North Carolina has no further deduction or decoupling adjustment for this wage earner." +us,scenario_037,state_income_tax_before_refundable_credits,claude-sonnet-4.6,llm_error,taxable_income_or_deductions,False,"After reaching $1,148.68 along the way, the model settled on a made-up $21,500 'doubled' standard deduction. It also left out the IRA deduction from AGI, which produced $803. The 2026 single standard deduction is $12,750." +us,scenario_037,state_income_tax_before_refundable_credits,claude-sonnet-5,llm_error,thresholds_rates,False,"The model used a 4.25% rate instead of North Carolina's 3.99%, getting $1,223.50 on the correct $28,789 base. It then raised the answer to $1,685 for no reason." +us,scenario_037,state_income_tax_before_refundable_credits,deepseek-v4-flash-0731,llm_error,taxable_income_or_deductions,False,"The model used a $13,750 standard deduction instead of North Carolina's $12,750 single amount. That understated taxable income by $1,000, giving $27,789 × 3.99% = $1,109 instead of $1,148.70." +us,scenario_037,state_income_tax_before_refundable_credits,deepseek-v4-pro,llm_error,taxable_income_or_deductions,False,"The model started from a federal AGI of $35,750, which means it subtracted the $5,789 employer-sponsored insurance premium from the stated gross wages. The stated wages are the taxable base, so AGI is $41,539.45 and taxable income is $28,789.45, not $23,000." +us,scenario_037,state_income_tax_before_refundable_credits,deepseek-v4-pro-0813,llm_error,taxable_income_or_deductions,False,"The model used a made-up $15,400 single standard deduction instead of $12,750. That understated taxable income at $26,139 and produced $1,042.95 instead of $1,148.70." +us,scenario_037,state_income_tax_before_refundable_credits,gemini-3-flash-preview,llm_error,taxable_income_or_deductions,False,"The model subtracted the $5,789 employer insurance premium from wages, getting a $35,750 AGI instead of $41,539.45. It also used a $12,850 standard deduction instead of $12,750, giving $22,900 of taxable income." +us,scenario_037,state_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,thresholds_rates,False,"The model applied a 4.3% rate instead of 3.99%. Its $1,787.52 result means it taxed roughly the full $41,500 of AGI and never subtracted the $12,750 standard deduction." +us,scenario_037,state_income_tax_before_refundable_credits,gemini-3.1-pro-preview,llm_error,taxable_income_or_deductions,False,"The model used a $35,750 AGI, which means it subtracted the $5,789 employer insurance premium from the stated gross wages. The correct AGI is $41,539.45 (wages minus only the 401(k) and IRA contributions), so taxable income is $28,789.45, not $23,000." +us,scenario_037,state_income_tax_before_refundable_credits,gemini-3.5-flash,llm_error,taxable_income_or_deductions,False,"The model's $35,750 state AGI removes the $5,789 employer insurance premium from wages. Only the $386 traditional 401(k) and $18 IRA reduce AGI here. The published derivation reports AGI of $41,539.45 and tax of $1,148.70." +us,scenario_037,state_income_tax_before_refundable_credits,gemini-3.5-flash-lite,llm_error,thresholds_rates,False,"The model applied a 4.25% rate, which is the 2025 rate, instead of the 2026 rate of 3.99%. That produced $1,281 rather than 3.99% × $28,789.45 = $1,148.70." +us,scenario_037,state_income_tax_before_refundable_credits,gemini-3.6-flash,llm_error,taxable_income_or_deductions,False,"The model started from a $35,750 AGI, which means it subtracted the $5,789 employer insurance premium from the stated gross wages. The correct AGI is $41,539.45, leaving $28,789.45 of taxable income after the $12,750 deduction." +us,scenario_037,state_income_tax_before_refundable_credits,gemini-3.7-flash,llm_error,taxable_income_or_deductions,False,"The model's $917.70 means it taxed $23,000, starting from a $35,750 AGI that wrongly subtracts the $5,789 employer insurance premium from wages. The correct base is $41,539.45 − $12,750 = $28,789.45." +us,scenario_037,state_income_tax_before_refundable_credits,glm-5.2,llm_error,taxable_income_or_deductions,False,"The model's AGI of $41,539 was correct, but it used a made-up $15,500 standard deduction instead of North Carolina's $12,750. That understated taxable income at $26,039." +us,scenario_037,state_income_tax_before_refundable_credits,glm-5.3,llm_error,taxable_income_or_deductions,False,"The model subtracted the $9,629 overtime premium in computing federal AGI, getting $31,910. The federal overtime deduction is taken after AGI, and North Carolina starts from AGI, so the base stays $41,539.45." +us,scenario_037,state_income_tax_before_refundable_credits,gpt-5.4-mini,llm_error,thresholds_rates,False,"The model gave no workings, and its $1,268 matches applying a rate of about 4.4% to roughly $28,800 of taxable income. The correct calculation is 3.99% × $28,789.45 = $1,148.70." +us,scenario_037,state_income_tax_before_refundable_credits,gpt-5.4-nano,llm_error,taxable_income_or_deductions,False,"The model claimed the $12,750 standard deduction and credits wipe out the tax. In fact, $41,539.45 of AGI leaves $28,789.45 of taxable income, and no nonrefundable NC credit applies to this single filer with no children." +us,scenario_037,state_income_tax_before_refundable_credits,gpt-5.5,llm_error,other,False,"The model's workings were correct: $28,789 taxable × 3.99% = $1,148.68. It then submitted $1,147, which matches neither its own figure nor any proper rounding of it." +us,scenario_037,state_income_tax_before_refundable_credits,gpt-5.6-sol,llm_error,taxable_income_or_deductions,False,"The model's $19,160 of taxable income comes from an AGI of $31,910, which subtracts the $9,629 federal overtime-premium deduction. That deduction is taken after AGI, and North Carolina starts from AGI ($41,539.45)." +us,scenario_037,state_income_tax_before_refundable_credits,gpt-6-astra,llm_error,taxable_income_or_deductions,False,"The model correctly left out the overtime deduction, but its $35,750 federal AGI subtracts the $5,789 employer insurance premium from the stated gross wages. AGI is $41,539.45, so taxable income is $28,789.45." +us,scenario_037,state_income_tax_before_refundable_credits,gpt-6.1-sol,llm_error,taxable_income_or_deductions,False,"The model used a $35,750 AGI, which wrongly removes the $5,789 employer insurance premium from wages. Only the 401(k) and IRA contributions reduce AGI here, giving $41,539.45 and a tax of $1,148.70." +us,scenario_037,state_income_tax_before_refundable_credits,gpt-6.1-terra,llm_error,taxable_income_or_deductions,False,"The model's $1,164.08 equals 3.99% × $29,175, which is $41,943 minus only the $18 IRA deduction and the $12,750 standard deduction. It left out the $386 traditional 401(k) deferral, which also reduces AGI." +us,scenario_037,state_income_tax_before_refundable_credits,grok-4.3,llm_error,thresholds_rates,False,"The model gave no workings, and its $1,370 matches applying the old 4.75% NC rate to about $28,800 of taxable income. The 2026 rate is 3.99%, which gives $1,148.70." +us,scenario_037,state_income_tax_before_refundable_credits,grok-4.6,llm_error,taxable_income_or_deductions,False,"The model started from a federal AGI of $31,910, which subtracts the $9,629 overtime premium. The federal overtime deduction is taken after AGI and does not carry into North Carolina's AGI-based starting point, so the base should be $41,539.45." +us,scenario_037,state_income_tax_before_refundable_credits,grok-4.7,llm_error,taxable_income_or_deductions,False,"The model stated that federal AGI already reflects the overtime deduction and used $31,910. The overtime-premium deduction is taken after AGI, so NC taxable income is $41,539.45 − $12,750 = $28,789.45, not $19,160." +us,scenario_037,state_income_tax_before_refundable_credits,grok-build-0.1,llm_error,taxable_income_or_deductions,False,"The model used a $35,750 AGI, which wrongly subtracts the $5,789 employer insurance premium from wages, and a 4% rate instead of 3.99%. The correct figure is 3.99% × $28,789.45." +us,scenario_037,state_income_tax_before_refundable_credits,inkling,llm_error,taxable_income_or_deductions,False,"The model started from a $35,750 federal AGI, which removes the $5,789 employer insurance premium from the stated gross wages. The correct AGI is $41,539.45, so taxable income is $28,789.45, not $23,000." +us,scenario_037,state_income_tax_before_refundable_credits,kimi-k2.6,llm_error,taxable_income_or_deductions,False,"The model explicitly subtracted the $5,789 'pre-tax employer-sponsored insurance' premium from the stated gross wages. The stated gross wages are the taxable base, and only the $386 401(k) and $18 IRA reduce AGI. The published derivation reports AGI of $41,539.45." +us,scenario_037,state_income_tax_before_refundable_credits,minimax-m3,llm_error,thresholds_rates,False,"The model used an outdated 4.5% rate and claimed taxable income was near zero. In fact, $41,539.45 of AGI minus the $12,750 standard deduction leaves $28,789.45, taxed at 3.99%." +us,scenario_037,state_income_tax_before_refundable_credits,muse-spark-1.3,llm_error,taxable_income_or_deductions,False,"The model used about $13,000 for the standard deduction instead of $12,750, and about 4% for the rate instead of 3.99%. Its taxable income of $28,539 is $250 too low." +us,scenario_037,state_income_tax_before_refundable_credits,ox-alpha,llm_error,other,False,"The model's explanation computed the correct 3.99% × $28,789 = $1,148.68, but it submitted $1,223.53 in the value field. That figure is the same base taxed at the outdated 4.25% rate." +us,scenario_037,state_income_tax_before_refundable_credits,qwen-3.7-max,llm_error,thresholds_rates,False,"The model applied an outdated 4.5% rate and left out the $18 IRA deduction, getting $1,296.32. It then submitted $1,773.56, which none of its workings support." +us,scenario_037,state_income_tax_before_refundable_credits,qwen3.8-max,llm_error,thresholds_rates,False,"The model gave no workings, and its $1,234 matches the outdated 4.25% rate applied to about $29,000 of taxable income. The 2026 rate is 3.99%, and 3.99% × $28,789.45 = $1,148.70." us,scenario_038,child1_chip_eligible,claude-haiku-4.5,llm_error,categorical_eligibility,False,"The model found income of $22,993 below 200% FPL and called Child 1 CHIP-eligible. It never applied the rule that a child who qualifies for Medicaid is excluded from CHIP. At about 73% FPL, the 7-year-old falls in Louisiana's OLDER_CHILD Medicaid category, so CHIP eligibility is 0." us,scenario_038,child1_chip_eligible,claude-haiku-5.5,llm_error,categorical_eligibility,False,"The model concluded CHIP eligibility from 'under 19 in a low-income household' alone. It skipped the step that sends children with income below the Medicaid limit to Medicaid instead of CHIP. Child 1's income of about 73% FPL qualifies them for Medicaid as an older child, which rules out CHIP." us,scenario_038,child1_chip_eligible,claude-opus-4.7,llm_error,categorical_eligibility,False,"The model compared income only against a roughly 250% FPL CHIP ceiling. It did not recognize that CHIP covers only children who fail the Medicaid income test. At about 73% FPL, Child 1 meets the Louisiana OLDER_CHILD Medicaid limit, so they are Medicaid-eligible and not CHIP-eligible." @@ -3567,50 +3697,51 @@ us,scenario_038,child2_wic_eligible,gpt-5.4-mini,llm_error,categorical_eligibili us,scenario_038,child2_wic_eligible,qwen3.8-max,llm_error,categorical_eligibility,False,"The model incorrectly placed a six-year-old within the modeled WIC child age category. Because eligibility ends at the fifth birthday, Child 2 fails the categorical age test." us,scenario_038,federal_income_tax_before_refundable_credits,glm-5.2,parse_contract_failure,missing_output,False,The model supplied no parseable output for the requested variable and therefore failed the required submission contract. us,scenario_038,federal_income_tax_before_refundable_credits,qwen-3.7-max,llm_error,other,False,"The model's reasoning correctly derived zero taxable income, zero tax before credits, and zero nonrefundable credits used, but its submitted value of -$1,644 contradicts that derivation. It inserted an unsupported negative amount even though nonrefundable credits cannot reduce liability below zero and refundable credits are excluded from this output." -us,scenario_038,federal_refundable_credits,claude-fable-5,llm_error,thresholds_rates,False,"It got the ACTC right at $2,909, but then cut its own $7,428 EITC estimate down to an invented $7,239 to arrive at $10,148. The 2026 two-child EITC maximum is $7,316, and earned income of $21,896 is on the plateau." -us,scenario_038,federal_refundable_credits,claude-haiku-4.5,llm_error,credit_phaseout,False,"It ended the 40% phase-in at $15,628 for an EITC of $6,251, then subtracted a $1,656 phase-out that does not exist, since AGI of about $21,896 is below the MFJ phase-out start. It also took the refundable CTC as a flat $3,400 and never applied the 15% × (earned income − $2,500) limit of $2,909.35. The correct total is $7,316 EITC plus $2,909.35." -us,scenario_038,federal_refundable_credits,claude-haiku-5.5,llm_error,credit_phaseout,False,"It assumed the CTC was fully absorbed by tax liability, but income tax before credits is $0, so the whole credit goes through the refundable calculation: $2,909.35. It also put the EITC at a token amount, although $21,896 of earned income sits on the two-child plateau at $7,316." -us,scenario_038,federal_refundable_credits,claude-opus-4.7,llm_error,thresholds_rates,False,"It placed income on the plateau but used an EITC of $7,150 instead of the 2026 maximum of $7,316. It also calculated the ACTC correctly as $2,909 (below the $3,400 cap) and then entered an unexplained $2,383." -us,scenario_038,federal_refundable_credits,claude-opus-4.8,llm_error,credit_phaseout,False,"It put the EITC at about $5,500, although earned income of $21,896 is past the end of the phase-in, so the full $7,316 applies. It also cut its own ACTC figure to an arbitrary $1,527. The ACTC is 15% × ($21,896 − $2,500) = $2,909.35, using earned income net of half SE tax rather than the gross $22,993 it started from." -us,scenario_038,federal_refundable_credits,claude-opus-5,llm_error,thresholds_rates,False,"It used an EITC of about $7,000 instead of the 2026 plateau maximum of $7,316. It based the ACTC on gross earnings ($3,074) instead of earned income net of the half-SE-tax deduction ($2,909.35). Its $9,199 total does not even match its own two components." -us,scenario_038,federal_refundable_credits,claude-sonnet-4.6,llm_error,thresholds_rates,False,"It computed the ACTC correctly at $2,909, but used $6,604 as the EITC maximum. That is an outdated figure, not the 2026 two-child maximum of $7,316, which applies on the plateau at $21,896 of earned income." -us,scenario_038,federal_refundable_credits,claude-sonnet-5,llm_error,taxable_income_or_deductions,False,"It measured SE earned income as 92.35% of SE income ($21,806 total) instead of SE income minus half of SE tax ($21,896), and used an EITC of about $6,900 instead of $7,316. It then cut its own $9,796 sum to an arbitrary $8,500." -us,scenario_038,federal_refundable_credits,deepseek-v4-flash-0731,llm_error,thresholds_rates,False,"It overstated the 2026 two-child EITC maximum as $7,430; the correct figure is $7,316. It also counted SE earned income as 92.35% of SE income ($21,805) instead of SE income minus half of SE tax ($21,896), which gave an ACTC of $2,895.80 instead of $2,909.35." -us,scenario_038,federal_refundable_credits,deepseek-v4-pro,llm_error,thresholds_rates,False,"It applied pre-TCJA sunset rules ($1,000 per child, $3,000 threshold) and capped the ACTC at $2,000. In 2026 the CTC is $2,200 with a $1,700-per-child refundable cap and a $2,500 threshold, which gives $2,909.35. It also overstated the EITC as $7,354 instead of $7,316." -us,scenario_038,federal_refundable_credits,deepseek-v4-pro-0813,llm_error,thresholds_rates,False,"It capped the ACTC at $2,000 using the reverted $1,000-per-child, $3,000-threshold rules. Under 2026 law the cap is $1,700 per child, so the 15% × ($21,896 − $2,500) = $2,909.35 limit is what binds. It also used an EITC of $7,344 instead of $7,316." -us,scenario_038,federal_refundable_credits,deepseek-v4.1-flash,llm_error,thresholds_rates,False,"It used an EITC maximum of $7,350 instead of the 2026 two-child figure of $7,316. It also counted 92.35% of SE income as earned income instead of SE income minus half of SE tax, which put the ACTC at $2,895.80 instead of $2,909.35." -us,scenario_038,federal_refundable_credits,gemini-3-flash-preview,llm_error,thresholds_rates,False,"It applied a sunset CTC of $1,000 per child with a $3,000 threshold, capping the refundable credit at $2,000. Under 2026 law the cap is $1,700 per child with a $2,500 threshold, so the refundable CTC is $2,909.35. It also rounded the EITC to $7,300 instead of $7,316." -us,scenario_038,federal_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,credit_phaseout,False,"It treated the full $4,000 CTC as refundable, ignoring both the per-child refundable cap and the 15% × (earned income − $2,500) limit, which yields $2,909.35. It also put the EITC at $4,100, although earned income on the plateau gets the full $7,316." -us,scenario_038,federal_refundable_credits,gemini-3.1-pro-preview,llm_error,thresholds_rates,False,"It used a $2,000 refundable CTC based on the reverted $1,000-per-child rule, instead of the 2026 15%-of-earnings-over-$2,500 amount of $2,909.35 (cap $1,700 per child). It also rounded the EITC to $7,300 instead of $7,316." -us,scenario_038,federal_refundable_credits,gemini-3.5-flash,llm_error,thresholds_rates,False,"It capped the ACTC at $2,000 ($1,000 per child, sunset law) instead of using the 2026 refundable limit, where the 15% earned-income test binds at $2,909.35. It also understated the EITC as $7,250 instead of $7,316." -us,scenario_038,federal_refundable_credits,gemini-3.5-flash-lite,llm_error,credit_phaseout,False,"The correct total is the $7,316 plateau EITC plus a $2,909.35 refundable CTC (15% of $19,396 of earned income above $2,500). Its $7,466 is about the size of the EITC alone, which is consistent with dropping almost all of the refundable CTC." -us,scenario_038,federal_refundable_credits,gemini-3.6-flash,llm_error,thresholds_rates,False,"The correct total is the 2026 two-child plateau EITC of $7,316 plus a refundable CTC of 0.15 × ($21,896 − $2,500) = $2,909.35. Its $9,753.44 is $472 short, which is consistent with an EITC of about $6,844, below the 2026 maximum, alongside an ACTC near the correct amount." -us,scenario_038,federal_refundable_credits,gemini-3.7-flash,llm_error,thresholds_rates,False,"The correct total is the $7,316 EITC plus a $2,909.35 refundable CTC. Its $10,185 is $40 short, which is consistent with an EITC of about $7,276 instead of the 2026 maximum of $7,316, or with an ACTC computed from earned income below the correct $21,896 (SE income minus half of SE tax)." -us,scenario_038,federal_refundable_credits,gemini-3.8-flash,llm_error,thresholds_rates,False,"It used a sunset-law ACTC of $2,000 ($1,000 per child). The 2026 refundable CTC is the lesser of $1,700 per child and 15% × ($21,896 − $2,500), which is $2,909.35. It also overstated the EITC as $7,326 instead of $7,316." -us,scenario_038,federal_refundable_credits,gemini-4-argon,llm_error,thresholds_rates,False,"It had the EITC right at $7,316 but used a $2,000 refundable CTC from the reverted $1,000-per-child rule. Under 2026 law the cap is $1,700 per child and the 15% × ($21,896 − $2,500) limit binds at $2,909.35." -us,scenario_038,federal_refundable_credits,glm-5.2,parse_contract_failure,missing_output,False,"It returned no value and no explanation for federal_refundable_credits, so there is no answer to compare with the $7,316 EITC plus $2,909.35 refundable CTC." -us,scenario_038,federal_refundable_credits,glm-5.3,llm_error,taxable_income_or_deductions,False,"It counted SE earned income as 92.35% of SE income ($14,337) instead of SE income minus half of SE tax ($14,428), which put the ACTC at $2,896 instead of $2,909.35. It also rounded the EITC to $7,300 instead of the 2026 maximum of $7,316." -us,scenario_038,federal_refundable_credits,gpt-5.4-mini,llm_error,thresholds_rates,False,"The correct total is the $7,316 plateau EITC plus 0.15 × ($21,896 − $2,500) = $2,909.35 of refundable CTC. Its unexplained $8,724 is $1,501 short, which is consistent with understating the EITC well below its 2026 maximum or capping the refundable CTC too low." -us,scenario_038,federal_refundable_credits,gpt-5.4-nano,llm_error,categorical_eligibility,False,"It said no refundable credits arise. In fact $21,896 of earned income with two qualifying children puts the household on the EITC plateau ($7,316), and zero income tax leaves a refundable CTC of $2,909.35." -us,scenario_038,federal_refundable_credits,gpt-5.5,llm_error,credit_phaseout,False,"It had the EITC right at $7,316, but gave a flat refundable CTC of $1,800 per child ($3,600). The 2026 refundable cap is $1,700 per child, and the 15% × ($21,896 − $2,500) earned-income limit binds at $2,909.35." -us,scenario_038,federal_refundable_credits,gpt-5.6-luna,llm_error,thresholds_rates,False,"It used $8,231, the EITC maximum for three or more children, instead of the two-child maximum of $7,316. It also ran the ACTC phase-in on gross earnings of $22,993 instead of earned income net of the half-SE-tax deduction ($21,896), which overstated the ACTC at $3,073.95 instead of $2,909.35." -us,scenario_038,federal_refundable_credits,gpt-5.6-terra,llm_error,taxable_income_or_deductions,False,"It had the EITC right at $7,316, but its $2,731.32 ACTC implies earned income of about $20,709. That figure reduces SE income twice, by the 92.35% factor and by half of SE tax. The correct SE amount is $15,525 minus $1,097, for $21,896 in total and an ACTC of $2,909.35." -us,scenario_038,federal_refundable_credits,gpt-6-luna,llm_error,credit_phaseout,False,"It had the EITC right at $7,316, but gave the full $1,700-per-child refundable cap ($3,400) without applying the 15% × ($21,896 − $2,500) earned-income limit. That limit binds at $2,909.35." -us,scenario_038,federal_refundable_credits,gpt-6-sol,llm_error,thresholds_rates,False,"It computed the refundable CTC correctly at about $2,909, but overstated the two-child EITC as $7,427 instead of the 2026 maximum of $7,316." -us,scenario_038,federal_refundable_credits,grok-4.3,llm_error,categorical_eligibility,False,"It read the instruction not to infer unlisted inputs as a reason to report zero credits. The listed wages and SE income alone give $21,896 of earned income, which qualifies for the $7,316 plateau EITC and a $2,909.35 refundable CTC." -us,scenario_038,federal_refundable_credits,grok-4.5,llm_error,thresholds_rates,False,"It capped the ACTC at $2,000 under a post-TCJA reversion. 2026 law keeps the $1,700-per-child refundable cap, so the 15% × ($21,896 − $2,500) = $2,909.35 limit applies. It also projected the EITC at $7,312 instead of the actual $7,316." -us,scenario_038,federal_refundable_credits,grok-4.6,llm_error,thresholds_rates,False,"It applied sunset rules ($1,000 per child, $3,000 threshold) and capped the ACTC at $2,000, instead of using the 2026 $1,700 cap and $2,500 threshold, which give $2,909.35. It also projected the EITC at $7,330 instead of $7,316." -us,scenario_038,federal_refundable_credits,grok-4.7,llm_error,thresholds_rates,False,"It used a reverted $1,000-per-child CTC and a $2,000 refundable total. The 2026 CTC is $2,200 per child with a $1,700 refundable cap, and the 15% earned-income limit sets the refundable amount at $2,909.35. It also overstated the EITC as $7,332 instead of $7,316." -us,scenario_038,federal_refundable_credits,grok-build-0.1,llm_error,thresholds_rates,False,"It capped the ACTC at $2,000 under assumed post-TCJA reversion rules instead of the 2026 $1,700-per-child cap, under which the 15% × ($21,896 − $2,500) limit gives $2,909.35. It also used an EITC of $7,338 instead of $7,316 and measured earned income gross of the half-SE-tax deduction." -us,scenario_038,federal_refundable_credits,inkling,llm_error,thresholds_rates,False,"It overstated the two-child EITC as $7,422 instead of the 2026 maximum of $7,316. It understated the ACTC at $2,879 instead of 0.15 × ($21,896 − $2,500) = $2,909.35." -us,scenario_038,federal_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"It returned no value and no explanation for federal_refundable_credits, so there is no answer to compare with the $7,316 EITC plus $2,909.35 refundable CTC." -us,scenario_038,federal_refundable_credits,kimi-k3,llm_error,taxable_income_or_deductions,False,"It had the EITC right at $7,316, but ran the ACTC phase-in on gross earnings of $22,993. Earned income for the refundable CTC is net SE earnings minus the deduction for half of SE tax, so $21,896, which gives $2,909.35 instead of $3,073.95." -us,scenario_038,federal_refundable_credits,minimax-m3,llm_error,credit_phaseout,False,"It understated the plateau EITC as $6,500 instead of $7,316. It also gave the full $3,400 refundable CTC without applying the 15% × ($21,896 − $2,500) earned-income limit, which caps it at $2,909.35." -us,scenario_038,federal_refundable_credits,muse-spark-1.3,llm_error,credit_phaseout,False,"It used an outdated EITC maximum of $7,152 instead of the 2026 figure of $7,316. It also gave the flat $1,700 × 2 = $3,400 refundable CTC, ignoring the 15% × ($21,896 − $2,500) limit, which binds at $2,909.35." -us,scenario_038,federal_refundable_credits,muse-wonder,llm_error,thresholds_rates,False,"It used an EITC of about $7,148, roughly the 2025 maximum, instead of the 2026 two-child maximum of $7,316. It also computed the ACTC as $2,896 from 92.35% of SE income instead of SE income minus half of SE tax; the correct figure is $2,909.35." -us,scenario_038,federal_refundable_credits,ox-alpha,llm_error,thresholds_rates,False,"It computed the refundable CTC correctly at $2,910, but overstated the 2026 two-child EITC maximum as $7,370 instead of $7,316." -us,scenario_038,federal_refundable_credits,qwen-3.7-max,llm_error,thresholds_rates,False,"It cycled through several EITC parameter sets, including the three-child maximum and a $21,370 phase-out start, and at one point reached about $10,226. It then dropped that work and submitted an arbitrary $6,868.75 that leaves out the ACTC. The correct total is the $7,316 plateau EITC plus a $2,909.35 refundable CTC." -us,scenario_038,federal_refundable_credits,qwen3.8-max,llm_error,credit_phaseout,False,"It said earned income of $22,993 exceeds the EITC phase-out and gave only $46, but the 2026 MFJ two-child phase-out starts well above $21,896, so the full $7,316 applies. It also rounded the refundable CTC to $3,000 instead of 0.15 × ($21,896 − $2,500) = $2,909.35." +us,scenario_038,federal_refundable_credits,claude-fable-5,llm_error,thresholds_rates,False,"Computed the ACTC correctly at $2,909. It then cut its own $7,428 EITC to an arbitrary $7,239 to submit $10,148, instead of using the 2026 two-child EITC maximum of $7,316." +us,scenario_038,federal_refundable_credits,claude-haiku-4.5,llm_error,credit_phaseout,False,"Used a wrong phase-in endpoint ($15,628) and so an understated EITC of $6,251. It then subtracted a $1,656 phase-out that does not apply, since earnings of about $21,896 are below the MFJ phase-out start. It also took the flat $3,400 ACTC cap and ignored the 15% × (earned income − $2,500) limit of $2,909.35." +us,scenario_038,federal_refundable_credits,claude-haiku-5.5,llm_error,credit_phaseout,False,"Assumed the CTC was fully absorbed by tax liability, but income tax is zero, so the CTC is refundable up to $2,909.35. It also gave a token EITC even though plateau earnings earn the full $7,316 two-child maximum." +us,scenario_038,federal_refundable_credits,claude-opus-4.7,llm_error,thresholds_rates,False,"Understated the 2026 two-child EITC at $7,150 instead of $7,316. It also computed the ACTC correctly at $2,909 but then used an unexplained $2,383." +us,scenario_038,federal_refundable_credits,claude-opus-4.8,llm_error,credit_phaseout,False,"Put earnings of about $21,896 short of the plateau and assigned roughly $5,500 EITC, when this income gets the full $7,316 maximum. It also gave an ACTC of $1,527 instead of 15% × ($21,896 − $2,500) = $2,909.35." +us,scenario_038,federal_refundable_credits,claude-opus-5,llm_error,thresholds_rates,False,"Used an EITC maximum of about $7,000 instead of $7,316. It applied the ACTC 15% phase-in to gross earnings of $22,993 without subtracting the deductible half of SE tax. The $9,199 total does not even match its own components." +us,scenario_038,federal_refundable_credits,claude-sonnet-4.6,llm_error,thresholds_rates,False,"Computed the ACTC correctly at $2,909. It then used an outdated two-child EITC maximum of $6,604, which it presented as the 2025 figure, instead of the 2026 maximum of $7,316, understating the total by about $712." +us,scenario_038,federal_refundable_credits,claude-sonnet-5,llm_error,other,False,"Took earned income as 92.35% of SE income ($21,806), not SE income minus half of SE tax ($21,896). It used an EITC of $6,900 instead of $7,316, then arbitrarily cut its own $9,796 estimate to $8,500." +us,scenario_038,federal_refundable_credits,deepseek-v4-flash-0731,llm_error,thresholds_rates,False,"Overstated the 2026 two-child EITC maximum as $7,430 instead of $7,316. It also computed the ACTC on 92.35% of SE income ($21,805) instead of SE income less the deductible half of SE tax ($21,896), which gave $2,895.80 instead of $2,909.35." +us,scenario_038,federal_refundable_credits,deepseek-v4-pro,llm_error,thresholds_rates,False,"Applied the pre-TCJA $1,000-per-child CTC with a $3,000 threshold, capping the ACTC at $2,000. Under the 2026 rules the refundable cap is $1,700 per child with a $2,500 threshold, giving $2,909.35. It also used an EITC maximum of $7,354 instead of $7,316." +us,scenario_038,federal_refundable_credits,deepseek-v4-pro-0813,llm_error,thresholds_rates,False,"Capped the ACTC at a reverted $1,000 per child ($2,000) with a $3,000 threshold. The 2026 rules have a $1,700-per-child refundable cap and a $2,500 threshold, giving $2,909.35. It also overstated the EITC at $7,344 instead of $7,316." +us,scenario_038,federal_refundable_credits,deepseek-v4.1-flash,llm_error,thresholds_rates,False,"Used a two-child EITC maximum of $7,350 instead of $7,316. It also computed the ACTC on 92.35% of SE income ($21,805), not SE income net of half SE tax ($21,896), which gave $2,895.80 instead of $2,909.35." +us,scenario_038,federal_refundable_credits,gemini-3-flash-preview,llm_error,thresholds_rates,False,"Applied the pre-TCJA reversion rules ($1,000 per child, $3,000 threshold) and capped the refundable CTC at $2,000. The 2026 cap is $1,700 per child with a $2,500 threshold, giving $2,909.35. Its $7,300 EITC is also below the $7,316 maximum." +us,scenario_038,federal_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,credit_phaseout,False,"Treated the full $2,000-per-child CTC ($4,000) as refundable, ignoring both the $1,700-per-child refundable cap and the 15% earned-income limit of $2,909.35. It also understated the EITC at $4,100, even though earnings in the plateau earn the full $7,316." +us,scenario_038,federal_refundable_credits,gemini-3.1-pro-preview,llm_error,thresholds_rates,False,"Used a reverted $1,000-per-child refundable CTC ($2,000) instead of the 2026 15% × (earned income − $2,500) amount of $2,909.35 under a $1,700-per-child cap. Its EITC of $7,300 is also below the $7,316 maximum." +us,scenario_038,federal_refundable_credits,gemini-3.5-flash,llm_error,thresholds_rates,False,"Capped the ACTC at a reverted $1,000 per child ($2,000) instead of computing $2,909.35 under the 2026 $1,700-per-child cap. It also used an EITC maximum of $7,250 instead of $7,316." +us,scenario_038,federal_refundable_credits,gemini-3.5-flash-lite,llm_error,credit_phaseout,False,"Gave no breakdown. The correct sum is the $7,316 plateau EITC plus a $2,909.35 ACTC. Its $7,466 is about $2,760 short, consistent with leaving out most of the refundable CTC or badly understating the EITC." +us,scenario_038,federal_refundable_credits,gemini-3.6-flash,llm_error,thresholds_rates,False,"Gave no breakdown. The correct sum is the $7,316 two-child EITC maximum plus a $2,909.35 ACTC. Its $9,753.44 is $472 short, consistent with an EITC understated to about $6,844 or an under-computed ACTC." +us,scenario_038,federal_refundable_credits,gemini-3.7-flash,llm_error,thresholds_rates,False,"Gave no breakdown. The correct sum is the $7,316 EITC plus a $2,909.35 ACTC. Its $10,185 is $40 short, consistent with an EITC maximum slightly below $7,316 or an ACTC computed on earned income below the correct $21,896." +us,scenario_038,federal_refundable_credits,gemini-3.8-flash,llm_error,thresholds_rates,False,"Capped the refundable CTC at a reverted $1,000 per child ($2,000) instead of computing $2,909.35 under the 2026 $1,700-per-child cap with a $2,500 threshold. It also slightly overstated the EITC at $7,326." +us,scenario_038,federal_refundable_credits,gemini-4-argon,llm_error,thresholds_rates,False,"Got the EITC right at $7,316. It then used a reverted $1,000-per-child refundable CTC ($2,000) instead of the 2026 amount of 15% × ($21,896 − $2,500) = $2,909.35 under a $1,700-per-child cap." +us,scenario_038,federal_refundable_credits,glm-5.2,parse_contract_failure,missing_output,False,"Gave no value or explanation for federal_refundable_credits, so there is no answer to score." +us,scenario_038,federal_refundable_credits,glm-5.3,llm_error,thresholds_rates,False,"Took earned income as 92.35% of SE income ($21,805), not SE income minus half of SE tax ($21,896), which gave an ACTC of $2,896 instead of $2,909.35. It also used an EITC of $7,300 instead of the $7,316 maximum." +us,scenario_038,federal_refundable_credits,gpt-5.4-mini,llm_error,thresholds_rates,False,"Gave no breakdown. The correct sum is the $7,316 plateau EITC plus a $2,909.35 ACTC. Its $8,724 is $1,501 short, consistent with a much lower EITC maximum or an ACTC capped at a reverted $1,000 per child." +us,scenario_038,federal_refundable_credits,gpt-5.4-nano,llm_error,categorical_eligibility,False,"Concluded that no refundable credit applies. In fact, about $21,896 of earned income with two qualifying children produces the full $7,316 EITC and a $2,909.35 refundable CTC." +us,scenario_038,federal_refundable_credits,gpt-5.5,llm_error,credit_phaseout,False,"Got the EITC right at $7,316. It then gave a flat $1,800 per child in refundable CTC ($3,600), using the wrong cap (the 2026 cap is $1,700) and skipping the 15% × (earned income − $2,500) limit of $2,909.35." +us,scenario_038,federal_refundable_credits,gpt-5.6-luna,llm_error,thresholds_rates,False,"Used an EITC of $8,231, far above the $7,316 two-child maximum. It also applied the ACTC 15% phase-in to gross earnings of $22,993 without subtracting the deductible half of SE tax, which gave $3,073.95 instead of $2,909.35." +us,scenario_038,federal_refundable_credits,gpt-5.6-terra,llm_error,taxable_income_or_deductions,False,"Got the EITC right at $7,316. Its ACTC of $2,731.32 implies earned income of about $20,709, when the correct base is SE income minus only the deductible half of SE tax plus wages, about $21,896. That base gives $2,909.35." +us,scenario_038,federal_refundable_credits,gpt-6-luna,llm_error,credit_phaseout,False,"Got the EITC right at $7,316. It then gave the flat $1,700-per-child cap ($3,400) without applying the binding limit of 15% × ($21,896 − $2,500) = $2,909.35." +us,scenario_038,federal_refundable_credits,gpt-6-sol,llm_error,thresholds_rates,False,"Computed the ACTC correctly at about $2,909. It overstated the 2026 two-child EITC maximum as $7,427 instead of $7,316." +us,scenario_038,federal_refundable_credits,gpt-6.1-terra,llm_error,credit_phaseout,False,"Gave the flat $3,400 refundable CTC cap without the 15% × (earned income − $2,500) limit, which binds at $2,909.35. It also used an EITC of $7,286 instead of $7,316." +us,scenario_038,federal_refundable_credits,grok-4.3,llm_error,categorical_eligibility,False,"Read the instruction not to infer unlisted facts as ruling out credits. The EITC ($7,316) and refundable CTC ($2,909.35) both come directly from the listed wages, SE income and two children." +us,scenario_038,federal_refundable_credits,grok-4.5,llm_error,thresholds_rates,False,"Assumed the CTC reverted to $1,000 per child after 2025 and capped the ACTC at $2,000. For 2026 the cap is $1,700 per child, so the 15% amount of $2,909.35 binds. It also slightly understated the EITC at $7,312 versus $7,316 and used 92.35% earnings." +us,scenario_038,federal_refundable_credits,grok-4.6,llm_error,thresholds_rates,False,"Used the post-TCJA reversion of a $1,000-per-child ACTC with a $3,000 threshold ($2,000). The 2026 rules use a $1,700-per-child refundable cap and a $2,500 threshold, giving $2,909.35. It also overstated the EITC at $7,330." +us,scenario_038,federal_refundable_credits,grok-4.7,llm_error,thresholds_rates,False,"Assumed a reverted $1,000-per-child CTC and set the refundable CTC to $2,000 instead of $2,909.35 under the 2026 $1,700-per-child cap. It also overstated the EITC at $7,332 instead of $7,316." +us,scenario_038,federal_refundable_credits,grok-build-0.1,llm_error,thresholds_rates,False,"Applied the 2026 'post-TCJA reversion' ACTC of $1,000 per child ($2,000) with a $3,000 threshold, instead of the $1,700-per-child cap that yields $2,909.35. It also used gross earnings of $22,993 without the half-SE-tax deduction and an EITC of $7,338 instead of $7,316." +us,scenario_038,federal_refundable_credits,inkling,llm_error,thresholds_rates,False,"Overstated the two-child EITC at $7,422 instead of $7,316. Its ACTC of $2,879 implies earned income of about $21,693 instead of the correct $21,896, which gives $2,909.35." +us,scenario_038,federal_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"Gave no value or explanation for federal_refundable_credits, so there is no answer to score." +us,scenario_038,federal_refundable_credits,kimi-k3,llm_error,taxable_income_or_deductions,False,"Got the EITC right at $7,316. It applied the ACTC 15% phase-in to gross earnings of $22,993 without subtracting the deductible half of SE tax (about $1,097), which gave $3,073.95 instead of $2,909.35." +us,scenario_038,federal_refundable_credits,minimax-m3,llm_error,credit_phaseout,False,"Understated the EITC at about $6,500 when plateau earnings earn the full $7,316. It also gave the flat $3,400 ACTC cap without the 15% × (earned income − $2,500) limit of $2,909.35." +us,scenario_038,federal_refundable_credits,muse-spark-1.3,llm_error,credit_phaseout,False,"Used the 2025 EITC maximum ($7,152) instead of the 2026 maximum ($7,316). It also gave the flat $3,400 ACTC cap without the binding 15% earned-income limit of $2,909.35." +us,scenario_038,federal_refundable_credits,muse-wonder,llm_error,thresholds_rates,False,"Used an EITC maximum of about $7,148 instead of the 2026 maximum of $7,316. It also computed the ACTC on 92.35% of SE income ($2,896) instead of SE income net of half SE tax ($2,909.35)." +us,scenario_038,federal_refundable_credits,ox-alpha,llm_error,thresholds_rates,False,"Computed the ACTC correctly at $2,910. It overstated the 2026 two-child EITC maximum as about $7,370 instead of $7,316." +us,scenario_038,federal_refundable_credits,qwen-3.7-max,llm_error,credit_phaseout,False,"Used a wrong MFJ phase-out start of $21,370 and cycled through inconsistent EITC figures. It then dropped the ACTC entirely and submitted an arbitrary $6,868.75, instead of the $7,316 plateau EITC plus the $2,909.35 ACTC." +us,scenario_038,federal_refundable_credits,qwen3.8-max,llm_error,credit_phaseout,False,"Wrongly concluded that earned income was almost entirely phased out of the EITC ($46). About $21,896 is in the two-child plateau below the MFJ phase-out start, which earns the full $7,316. It also used a rounded $3,000 ACTC instead of $2,909.35." us,scenario_038,free_school_meals_eligible,gpt-5.4-nano,llm_error,categorical_eligibility,False,"The model asserted nonqualification without applying either qualifying pathway. PolicyEngine derives categorical eligibility from the household's $7,286.94 annual SNAP benefit and independently derives income eligibility because the school-meal FPG ratio is 0.70, below 1.30." us,scenario_038,free_school_meals_eligible,kimi-k2.6,llm_error,categorical_eligibility,False,"The model correctly computed gross income below 130% FPG but then incorrectly imposed SNAP receipt or direct certification as an additional requirement and treated an unlisted SNAP input as proof of no SNAP participation. Income at or below 130% FPG independently qualifies the children for free meals, and PolicyEngine also computes $7,286.94 of SNAP under the assumed-take-up instruction, which supplies categorical eligibility and produces positive meal support." us,scenario_038,head_chip_eligible,kimi-k2.6,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. @@ -3637,48 +3768,49 @@ us,scenario_038,self_employment_tax,gpt-5.4-nano,llm_error,payroll_tax_base,Fals us,scenario_038,self_employment_tax,grok-4.3,llm_error,other,False,"It labeled its answer approximate and gave $2,192 instead of computing exactly. The exact figure is $15,525 × 0.9235 × 0.153 = $2,193.61." us,scenario_038,self_employment_tax,kimi-k2.6,parse_contract_failure,missing_output,False,"It submitted no value or explanation for self_employment_tax, so there was nothing to score. The correct result is $15,525 × 0.9235 × 0.153 = $2,193.61." us,scenario_038,self_employment_tax,qwen3.8-max,llm_error,payroll_tax_base,False,"It correctly reached $2,193.61, then applied the deduction for half of SE tax ($1,096.81) a second time, iteratively reducing the SE tax base itself and ending at $2,054.08. Under IRC §164(f) that deduction reduces only AGI for income tax. The 92.35% factor already accounts for it, so the SE tax stays at $2,193.61." -us,scenario_038,snap,claude-fable-5,llm_error,other,False,"Its own reasoning used a $212 standard deduction and a $1,000 maximum allotment to reach about $7,236 a year, then submitted $4,200, which has no basis in that computation. The correct parameters ($223 standard deduction, $994 maximum) give $601 a month." -us,scenario_038,snap,claude-haiku-4.5,llm_error,taxable_income_or_deductions,False,"It left out the 20% earned income deduction and used a $194 standard deduction instead of $223. It also invented a $400 shelter deduction from the $75,000 mortgage balance, even though no mortgage payment, tax or utility cost was listed. It then dropped its own $648-a-month result for an unexplained $84 a month." -us,scenario_038,snap,claude-haiku-5.5,llm_error,other,False,"The $3,600 answer works out to $300 a month, about half the correct $994 − 30% × $1,310 = $601. It gave no computation, and no valid set of deductions applied to $1,916 of monthly earnings yields that figure." -us,scenario_038,snap,claude-opus-4.7,llm_error,taxable_income_or_deductions,False,"It subtracted a monthly standard deduction (~$224) from annual net earnings ($18,394), so only about $19 a month was actually deducted and net income came out at $1,514 instead of $1,310. It then submitted an unsupported $759 a month instead of the $601 that $994 − $393 gives." -us,scenario_038,snap,claude-opus-4.8,llm_error,other,False,"Its stated parameters ($217 standard deduction, $994 maximum) give net income of about $1,316 and a benefit of about $599 a month. It nonetheless submitted $654 a month ($7,848), which implies net income roughly $180 lower than its own deductions produce." -us,scenario_038,snap,claude-opus-5,llm_error,thresholds_rates,False,"The $6,768 answer implies $564 a month, $37 below the correct $994 − $393 = $601. That shortfall matches using the FY2025 $975 maximum allotment and a standard deduction below the FY2026 $223." -us,scenario_038,snap,claude-sonnet-4.6,llm_error,thresholds_rates,False,"It used FY2025 values (a $975 maximum allotment and a $204 standard deduction) instead of the FY2026 $994 and $223. That gave net income of $1,329 and $576 a month, instead of $1,310 and $601." -us,scenario_038,snap,claude-sonnet-5,llm_error,taxable_income_or_deductions,False,"It cut self-employment income by 20% before computing gross income and then applied the 20% earned income deduction again. It also invented dependent-care and medical deductions that don't apply to this non-elderly, non-disabled household. Its $6,800 answer does not even follow from its own $994-minus-$300 arithmetic." -us,scenario_038,snap,deepseek-v4-flash-0731,llm_error,thresholds_rates,False,"It understated annual gross income ($21,896 instead of $22,993) and used an annual maximum allotment of $13,164 ($1,097 a month) instead of $994 × 12 = $11,928. As a result it overstated the benefit at about $725 a month instead of $601." -us,scenario_038,snap,deepseek-v4-pro,llm_error,thresholds_rates,False,"It used a $1,050 maximum allotment instead of the FY2026 four-person $994 and a $208 standard deduction instead of $223. That produced $652.54 a month instead of $994 − $393 = $601." -us,scenario_038,snap,deepseek-v4-pro-0813,llm_error,thresholds_rates,False,"It used FY2025 values (a $975 maximum allotment and a $204 standard deduction) instead of FY2026's $994 and $223. It also did not round net income or the allotment to whole dollars, so it got $576.34 a month instead of $601." -us,scenario_038,snap,deepseek-v4.1-flash,llm_error,thresholds_rates,False,"It used a $1,000 maximum allotment instead of $994 and a $213 standard deduction instead of $223, and skipped whole-dollar rounding. That gave $604.04 a month instead of $601." -us,scenario_038,snap,gemini-3-flash-preview,llm_error,taxable_income_or_deductions,False,"It invented a $310-a-month 'dependent deduction', but SNAP's dependent-care deduction requires actual care costs and none were listed. It also used the 2024 $973 maximum and a $198 standard deduction instead of $994 and $223, which drove net income down to $1,025 and inflated the benefit." -us,scenario_038,snap,gemini-3.1-flash-lite-preview,llm_error,other,False,"It gave no computation. The $9,000 answer implies $750 a month, which would require net income of about $813 instead of the correct $1,310 ($1,916 minus the $383 earned income deduction and the $223 standard deduction)." -us,scenario_038,snap,gemini-3.1-pro-preview,llm_error,thresholds_rates,False,"The $6,878 answer implies about $573 a month, matching FY2025 values (a $975 maximum and a $204 standard deduction) rather than FY2026's $994 maximum and $223 standard deduction, which give $601 a month." -us,scenario_038,snap,gemini-3.5-flash,llm_error,thresholds_rates,False,"It used a standard deduction of about $200 instead of $223, which put net income at $1,333 instead of $1,310. It also used a $990 maximum instead of $994, giving $590 a month instead of $601." -us,scenario_038,snap,gemini-3.5-flash-lite,llm_error,thresholds_rates,False,"It wrongly concluded that net income disqualifies the household. Net income of $1,310 is 49% of the poverty guideline, well under the 100% net income limit, and gross income is 72% of the guideline. That leaves a $601 monthly benefit." -us,scenario_038,snap,gemini-3.6-flash,llm_error,taxable_income_or_deductions,False,"The $6,276 answer implies $523 a month, which requires net income of about $1,570 against the $994 maximum. That is roughly what results from dropping the $223 standard deduction, which brings net income down to the correct $1,310." -us,scenario_038,snap,gemini-3.7-flash,llm_error,other,False,"It gave no computation. The $9,708 answer implies $809 a month, which would require net income of only about $617, half the correct $1,310 left after the 20% earned income deduction and the $223 standard deduction." -us,scenario_038,snap,gemini-3.8-flash,llm_error,thresholds_rates,False,"The $6,966 answer implies about $580 a month, consistent with FY2025 values ($975 maximum, $204 standard deduction) instead of FY2026's $994 maximum and $223 standard deduction." -us,scenario_038,snap,gemini-4-argon,llm_error,other,False,"The $7,203 answer implies $600.25 a month, which cannot be a SNAP allotment because allotments are whole dollars. The correct steps round net income to $1,310 and the contribution to $393, giving exactly $601 a month and $7,212 a year." -us,scenario_038,snap,glm-5.2,llm_error,thresholds_rates,False,"It used a $1,020 maximum allotment instead of the FY2026 $994 and a $220 standard deduction instead of $223. That produced $626.14 a month instead of $601." -us,scenario_038,snap,glm-5.3,llm_error,other,False,"It derived net income of $1,310 correctly but put the contribution at $394 instead of $393 (30% × $1,310) and the maximum at $995 instead of $994. It then rounded the result to 'about $600', submitting $7,200 instead of $601 × 12 = $7,212." -us,scenario_038,snap,gpt-5.4-mini,llm_error,categorical_eligibility,False,"It denied SNAP even though gross income is 72% of the poverty guideline and assets are only $500. The household is also categorically eligible through Louisiana's TANF non-cash broad-based categorical eligibility, so it qualifies for $601 a month." -us,scenario_038,snap,gpt-5.4-nano,llm_error,categorical_eligibility,False,"It returned $0 without applying the eligibility tests. The household passes the gross, net and asset tests and is categorically eligible through TANF non-cash eligibility, giving $994 − 30% × $1,310 = $601 a month." -us,scenario_038,snap,gpt-5.5,llm_error,thresholds_rates,False,"It used an outdated $879 four-person maximum allotment instead of the FY2026 $994. It also used a standard deduction of about $217 instead of $223, giving $484 a month instead of $601." -us,scenario_038,snap,gpt-5.6-luna,llm_error,thresholds_rates,False,"The $7,316.88 answer implies $609.74 a month, about $9 above the correct $601. That is consistent with projecting a maximum allotment above the actual FY2026 $994 and skipping whole-dollar rounding of net income and the allotment." -us,scenario_038,snap,gpt-6-luna,llm_error,thresholds_rates,False,"The $595-a-month answer matches using the FY2025 $204 standard deduction instead of the FY2026 $223. That raises net income to $1,329 and the contribution to $399, while the $994 maximum gives $601 a month at the correct net income of $1,310." -us,scenario_038,snap,grok-4.3,llm_error,other,False,"It wrongly treated SNAP as not calculable and returned $0, misreading 'treat unlisted inputs as 0' to cover program parameters. The standard formula, $994 maximum minus 30% of $1,310 net income, gives $601 a month." -us,scenario_038,snap,grok-4.5,llm_error,thresholds_rates,False,"It projected a $1,000 maximum allotment instead of the FY2026 $994 and a $225 standard deduction instead of $223, getting $608 a month. It then annualized to $7,280, which does not match its own $608 × 12." -us,scenario_038,snap,grok-4.6,llm_error,thresholds_rates,False,"It got the $223 standard deduction and $1,310 net income right but used a $993 maximum allotment instead of $994. That gave $600 a month instead of $994 − $393 = $601." -us,scenario_038,snap,grok-4.7,llm_error,thresholds_rates,False,"It used the FY2025 annual maximum of $11,700 ($975 a month) instead of FY2026's $994 a month. It also used a $217-a-month standard deduction ($2,604 a year) instead of $223, which understated the benefit at $6,963." -us,scenario_038,snap,grok-build-0.1,llm_error,thresholds_rates,False,"It used a standard deduction of about $332 a month ($3,985 a year) instead of $223 and an annual maximum of about $12,337 ($1,028 a month) instead of $994 × 12. Both errors push the benefit above the correct $601 a month." -us,scenario_038,snap,inkling,llm_error,thresholds_rates,False,"It projected a $1,000 maximum allotment instead of the FY2026 $994 and a standard deduction of about $217 instead of $223 (net income $1,316 instead of $1,310). That gave $605 a month instead of $601." -us,scenario_038,snap,kimi-k2.6,llm_error,thresholds_rates,False,"It used a $1,020 maximum allotment instead of the FY2026 $994 and a $208 standard deduction instead of $223. That produced $622 a month instead of $601." -us,scenario_038,snap,kimi-k3,llm_error,thresholds_rates,False,"It used the correct $223 standard deduction but a $997 maximum allotment instead of $994. It also skipped rounding net income to $1,310 and the contribution to $393, giving $604.04 a month instead of $601." -us,scenario_038,snap,minimax-m3,llm_error,thresholds_rates,False,"It used a $1,050 maximum allotment instead of the FY2026 $994 and a standard deduction of about $204 instead of $223 (net income $1,329 instead of $1,310). That gave $651 a month instead of $601." -us,scenario_038,snap,muse-spark-1.3,llm_error,thresholds_rates,False,"It used FY2025 values (net income of $1,329 from a $204 standard deduction, and the $975 maximum), getting $576 a month. The FY2026 $223 standard deduction and $994 maximum give $601 a month." -us,scenario_038,snap,muse-wonder,llm_error,thresholds_rates,False,"It used a standard deduction of about $217 instead of the FY2026 four-person $223, which put net income at $1,316 instead of $1,310. That gave $599 a month instead of $994 − $393 = $601." -us,scenario_038,snap,ox-alpha,llm_error,thresholds_rates,False,"It used the correct $994 maximum but a standard deduction of about $207 instead of the FY2026 $223, which raised net income to $1,326. That lowered the benefit to $596 a month instead of $601." -us,scenario_038,snap,qwen-3.7-max,llm_error,taxable_income_or_deductions,False,"It first computed $572.54 a month using the outdated $973 maximum and a $198 standard deduction. It then raised the result to $879 a month by citing a shelter deduction, but no rent, mortgage payment or utility expense was listed, so the excess shelter deduction is $0." -us,scenario_038,snap,qwen3.8-max,llm_error,taxable_income_or_deductions,False,"It set net income to $0 by assuming a shelter deduction, but no rent, mortgage payment or utility costs were given, so only the standard and earned income deductions apply and net income is $1,310. It also used a $964 maximum instead of $994." +us,scenario_038,snap,claude-fable-5,llm_error,other,False,"The model's working reached about $603/month, or $7,236/year, using a $212 standard deduction and a $1,000 maximum allotment. It then submitted 4,200, a figure its own reasoning does not support. The correct parameters are the $223 standard deduction and the $994 maximum, which give $601/month." +us,scenario_038,snap,claude-haiku-4.5,llm_error,taxable_income_or_deductions,False,"The model left out the 20% earned income deduction and used a $194 standard deduction instead of $223. It also made up a $400 shelter deduction from the $75,000 mortgage balance, but no mortgage payment, tax or utility costs were given. It then dropped its own $648/month result and switched to an unexplained $84/month." +us,scenario_038,snap,claude-haiku-5.5,llm_error,other,False,"The model showed no calculation. Its $3,600 equals $300/month, about half the correct benefit. The correct figure is $994 minus 30% of $1,310 net income (after the $223 standard deduction and $383 earned income deduction), which is $601/month." +us,scenario_038,snap,claude-opus-4.7,llm_error,period_annualization,False,"The model subtracted a monthly standard deduction ($224) from annual net earnings, which overstated net income at $1,514/month instead of $1,310. It then ignored its own $540/month result and submitted $9,114/year (about $759/month) with no derivation." +us,scenario_038,snap,claude-opus-4.8,llm_error,other,False,"The model named the right steps but never computed net income or the 30% contribution. Its $7,848 implies $654/month, which against a $994 maximum would need net income of only about $1,133. The correct net income is $1,310, giving a $393 contribution and $601/month." +us,scenario_038,snap,claude-opus-5,llm_error,thresholds_rates,False,"The model estimated a benefit of about $564/month. That is $37 too low: a $994 maximum less 30% of $1,310 net income ($393) gives $601/month. Its figure implies an outdated maximum allotment or overstated net income." +us,scenario_038,snap,claude-sonnet-4.6,llm_error,thresholds_rates,False,The model used the FY2025 parameters: a $975 maximum allotment and a $204 standard deduction. FY2026 uses $994 and $223. This gave $576/month instead of $601. +us,scenario_038,snap,claude-sonnet-5,llm_error,taxable_income_or_deductions,False,"The model applied the 20% deduction twice: once to self-employment income to get gross income, then again as the earned income deduction. It also assumed dependent care and medical deductions the household does not have, so it understated net income at $900–1,000. Its final $6,800 does not follow from those inputs either." +us,scenario_038,snap,deepseek-v4-flash-0731,llm_error,thresholds_rates,False,"The model understated gross income at $21,896 instead of $22,993 and used a $219/month standard deduction instead of $223. It also overstated the maximum allotment at $13,164/year ($1,097/month) when the FY2026 figure for four is $994/month." +us,scenario_038,snap,deepseek-v4-pro,llm_error,thresholds_rates,False,"The model used a $1,050 maximum allotment instead of the FY2026 $994 and a $208 standard deduction instead of $223. This overstated the benefit at $652.54/month instead of $601." +us,scenario_038,snap,deepseek-v4-pro-0813,llm_error,thresholds_rates,False,"The model used the FY2025 $975 maximum allotment and $204 standard deduction instead of the FY2026 $994 and $223. It also skipped whole-dollar rounding, giving $576.34/month instead of $601." +us,scenario_038,snap,deepseek-v4.1-flash,llm_error,thresholds_rates,False,"The model used a $213 standard deduction instead of $223 and a $1,000 maximum allotment instead of $994. This gave $604.04/month instead of $601 ($994 − $393)." +us,scenario_038,snap,gemini-3-flash-preview,llm_error,taxable_income_or_deductions,False,"The model subtracted a made-up $310/month 'dependent deduction'. SNAP has no per-dependent deduction, and the dependent care deduction needs actual care costs, which are zero here. It also used the 2024 $973 maximum and a $198 standard deduction instead of FY2026's $994 and $223." +us,scenario_038,snap,gemini-3.1-flash-lite-preview,llm_error,other,False,"The model gave no calculation. Its $9,000 implies $750/month, which would need net income of about $813. With only the $223 standard and $383 earned income deductions available, net income is $1,310 and the benefit is $601/month." +us,scenario_038,snap,gemini-3.1-pro-preview,llm_error,thresholds_rates,False,"The model's $6,878 implies about $573/month, below the FY2025 four-person allotment of $580/month. FY2026 uses $994 and $223, which give $601/month." +us,scenario_038,snap,gemini-3.5-flash,llm_error,thresholds_rates,False,"The model used a standard deduction of about $200 instead of $223, giving net income of $1,333 instead of $1,310. It also used a $990 maximum allotment instead of $994, ending at $590/month instead of $601." +us,scenario_038,snap,gemini-3.5-flash-lite,llm_error,categorical_eligibility,False,The model returned zero even though gross income is only 72% of the poverty guideline and net income is 49%. The household is also categorically eligible through TANF non-cash eligibility. The benefit formula gives $994 − $393 = $601/month. +us,scenario_038,snap,gemini-3.6-flash,llm_error,thresholds_rates,False,"The model correctly found the household eligible but understated the benefit at $523/month. That figure is consistent with an outdated maximum allotment or standard deduction. FY2026 uses $994 and $223, which give net income of $1,310 and $601/month." +us,scenario_038,snap,gemini-3.7-flash,llm_error,other,False,"The model's $9,708 implies $809/month, which would need net income of about $617. With no shelter costs, only the $223 standard and $383 earned income deductions apply, so net income is $1,310 and the benefit is $601/month." +us,scenario_038,snap,gemini-3.8-flash,llm_error,thresholds_rates,False,"The model used the right formula, but its $6,966 (about $580/month) matches FY2025 parameters. FY2026 uses a $994 maximum allotment and a $223 standard deduction, which give $601/month." +us,scenario_038,snap,gemini-4-argon,llm_error,other,False,"The model's $7,203 implies $600.25/month, which is not a whole-dollar SNAP allotment. Net income rounds to $1,310, the contribution is $393, and the benefit is $994 − $393 = $601/month, or $7,212/year." +us,scenario_038,snap,glm-5.2,llm_error,thresholds_rates,False,"The model used a $1,020 maximum allotment instead of the FY2026 $994 and a $220 standard deduction instead of $223. This gave $626.14/month instead of $601." +us,scenario_038,snap,glm-5.3,llm_error,other,False,"The model correctly reached net income of $1,310 but computed the contribution as $394 instead of $393 (30% × $1,310 = $393). It then rounded the result to 'about $600/month'. The correct benefit is $994 − $393 = $601/month, or $7,212/year." +us,scenario_038,snap,gpt-5.4-mini,llm_error,categorical_eligibility,False,"The model wrongly said the benefit was not positive. Gross income ($1,916/month) is far below 130% of the poverty guideline, assets of $500 are within the limit, and the household is categorically eligible through TANF non-cash eligibility. That leaves a $601/month benefit." +us,scenario_038,snap,gpt-5.4-nano,llm_error,categorical_eligibility,False,"The model assumed no benefit without applying the SNAP tests. The household passes the gross and net income tests and is categorically eligible. Net income of $1,310 gives a $601/month allotment." +us,scenario_038,snap,gpt-5.5,llm_error,thresholds_rates,False,"The model's net income of about $1,316 was nearly right, but it used a $879 maximum allotment for four. The FY2026 maximum is $994, so it ended at $484/month instead of $601." +us,scenario_038,snap,gpt-5.6-luna,llm_error,thresholds_rates,False,"The model's $7,316.88 implies $609.74/month, which would need a maximum allotment of about $1,003. The FY2026 maximum is $994, and the benefit is whole-dollar: $994 − $393 = $601/month." +us,scenario_038,snap,gpt-6-luna,llm_error,thresholds_rates,False,"The model's $595/month is $6 too low, which is consistent with a standard deduction of about $203 instead of the FY2026 $223. The correct figures are net income of $1,310, a $393 contribution and a $601 benefit." +us,scenario_038,snap,gpt-6.1-terra,llm_error,thresholds_rates,False,"The model's $7,194.48 implies an unrounded $599.54/month, which is consistent with a standard deduction of about $218 instead of $223. It also skipped rounding net income to $1,310 and the benefit to whole dollars, which gives $601/month." +us,scenario_038,snap,grok-4.3,llm_error,missing_output,False,"The model refused to compute and defaulted to zero, treating SNAP program parameters as 'unlisted inputs'. The household facts are enough to apply the $223 standard deduction, the 20% earned income deduction and the $994 maximum, which give $601/month." +us,scenario_038,snap,grok-4.5,llm_error,thresholds_rates,False,"The model used a $1,000 maximum allotment instead of the FY2026 $994 and a $225 standard deduction instead of $223. It then annualized inconsistently ($7,280 is not $608 × 12). The correct benefit is $601/month." +us,scenario_038,snap,grok-4.6,llm_error,thresholds_rates,False,"The model correctly reached net income of $1,310 with the $223 standard deduction. However, it used a $993 maximum allotment instead of the FY2026 $994, so it ended at $600/month instead of $601." +us,scenario_038,snap,grok-4.7,llm_error,thresholds_rates,False,"The model used the FY2025 maximum allotment ($11,700/year, or $975/month) and a $217/month standard deduction. FY2026 uses $994 and $223, so its $580/month should be $601." +us,scenario_038,snap,grok-build-0.1,llm_error,thresholds_rates,False,"The model used a standard deduction of $3,985/year ($332/month) instead of $223/month ($2,676/year). It also used a maximum allotment of $12,337/year ($1,028/month) instead of $994/month, which overstated the benefit." +us,scenario_038,snap,inkling,llm_error,thresholds_rates,False,"The model used a $1,000 maximum allotment instead of $994 and a standard deduction of about $217 instead of $223, giving net income of $1,316 instead of $1,310. It ended at $605/month instead of $601." +us,scenario_038,snap,kimi-k2.6,llm_error,thresholds_rates,False,"The model used a $208 standard deduction instead of $223 and a $1,020 maximum allotment instead of the FY2026 $994. This gave $622/month instead of $601." +us,scenario_038,snap,kimi-k3,llm_error,thresholds_rates,False,"The model used the correct $223 standard deduction but a $997 maximum allotment instead of $994. It also left net income and the benefit unrounded, giving $604.04/month instead of $994 − $393 = $601." +us,scenario_038,snap,minimax-m3,llm_error,thresholds_rates,False,"The model used a $1,050 maximum allotment instead of the FY2026 $994 and a standard deduction of about $204 instead of $223. This overstated the benefit at about $651/month instead of $601." +us,scenario_038,snap,muse-spark-1.3,llm_error,thresholds_rates,False,"The model's figures are consistent with the FY2025 $204 standard deduction for households of one to three people and the $975 maximum, producing about $576/month. Its $6,916 annual estimate follows from annualizing the unrounded benefit of about $576.34/month. The reference uses the FY2026 four-person parameters and whole-dollar monthly rounding, giving $601/month." +us,scenario_038,snap,muse-wonder,llm_error,thresholds_rates,False,"The model used a standard deduction of about $217 instead of $223, giving net income of $1,316 instead of $1,310 and $599/month instead of $601." +us,scenario_038,snap,ox-alpha,llm_error,thresholds_rates,False,"The model used a $207 standard deduction instead of the FY2026 $223, so net income was $1,326 instead of $1,310 and the benefit was $596/month instead of $601. It also omitted whole-dollar monthly rounding: the unrounded calculation gives $596.24/month and about $7,155/year." +us,scenario_038,snap,qwen-3.7-max,llm_error,taxable_income_or_deductions,False,"The model computed $572.54/month, then raised it to $879/month by assuming a shelter deduction. No rent, mortgage payment or utility costs were given. It also used a $198 standard deduction and a $973 maximum instead of $223 and $994." +us,scenario_038,snap,qwen3.8-max,llm_error,taxable_income_or_deductions,False,"The model set net income to $0 by assuming a shelter deduction, but the household has no shelter costs. Net income is $1,310 after the $223 standard and $383 earned income deductions. It also used a $964 maximum instead of $994." us,scenario_038,spouse_chip_eligible,claude-opus-4.7,llm_error,health_coverage,False,"The model applied only the CHIP age and income conditions and skipped the prerequisite that the person not qualify for Medicaid. At age 18, the spouse is Medicaid-eligible under the OLDER_CHILD category, which makes the spouse ineligible for CHIP." us,scenario_038,spouse_chip_eligible,claude-sonnet-4.6,llm_error,health_coverage,False,"The model treated the absence of listed Medicaid coverage as the absence of Medicaid eligibility, despite the question asking about eligibility rather than enrollment. The spouse qualifies for Medicaid under the OLDER_CHILD category, and that eligibility bars CHIP even though the spouse is under 19 and below the CHIP income limit." us,scenario_038,spouse_chip_eligible,claude-sonnet-5,llm_error,health_coverage,False,"The model concluded that satisfying the CHIP age and income ceiling was sufficient and never evaluated Medicaid eligibility first. The spouse is Medicaid-eligible under the OLDER_CHILD category, so the mutually exclusive CHIP pathway yields No." @@ -3701,166 +3833,170 @@ us,scenario_038,state_income_tax_before_refundable_credits,gpt-6-sol,llm_error,s us,scenario_038,state_income_tax_before_refundable_credits,grok-build-0.1,llm_error,state_local_rule,False,"It invented a $4,500 per-person exemption for all four members, totaling $18,000, and a 1.75% 'post-2024' bottom rate. The post-2024 reform actually set a flat 3% rate with a $25,000 MFJ standard deduction. That deduction exceeds the $21,896 AGI, so tax is $0 rather than $68." us,scenario_038,state_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"It returned no value and no explanation for state_income_tax_before_refundable_credits. The correct derivation is AGI of about $21,896 minus Louisiana's $25,000 MFJ standard deduction, which gives zero taxable income and $0 tax." us,scenario_038,state_income_tax_before_refundable_credits,minimax-m3,llm_error,state_local_rule,False,"It used the pre-reform $4,500 per-spouse exemptions and $1,000 dependent exemptions, then taxed $10,896 at the pre-2022 2%/4% bracket rates with a wrong $10,000 bracket break. It never applied the 2025 reform's $25,000 MFJ standard deduction and flat 3% rate, which bring taxable income to zero on AGI of $21,896." -us,scenario_038,state_refundable_credits,claude-fable-5,llm_error,thresholds_rates,False,"The model correctly placed earned income of about $21,806 on the EITC plateau and applied Louisiana's 5% rate. It then used about $7,478 as the 2026 two-child maximum federal EITC instead of $7,316, which overstated the LA credit as $374 instead of $365.80." -us,scenario_038,state_refundable_credits,claude-haiku-4.5,llm_error,state_local_rule,False,"The model said Louisiana has no refundable EITC. Louisiana has a refundable EITC equal to 5% of the federal EITC, and here that is 5% × $7,316 = $365.80, regardless of state tax liability." -us,scenario_038,state_refundable_credits,claude-haiku-5.5,llm_error,state_local_rule,False,"The model concluded that no Louisiana refundable credits apply and missed the refundable Louisiana EITC. That credit is 5% of the household's $7,316 federal EITC, or $365.80." -us,scenario_038,state_refundable_credits,claude-opus-4.7,llm_error,credit_phaseout,False,"The model identified the 5% refundable LA EITC but estimated the federal EITC at about $3,680. With about $21,400 of earned income for MFJ with two children, the household is on the plateau, below the roughly $31k MFJ phase-out start, so the federal credit is the full $7,316 and the LA credit is $365.80." -us,scenario_038,state_refundable_credits,claude-opus-4.8,llm_error,credit_phaseout,False,"The model computed earned income of about $21,896 but then treated the household as deep in the phase-out, with a federal EITC of about $2,640. The MFJ phase-out does not start until about $31k, so the federal EITC is the $7,316 maximum and 5% of it is $365.80, not $132." -us,scenario_038,state_refundable_credits,claude-opus-5,llm_error,thresholds_rates,False,"The model applied the correct 5% rate to a federal EITC rounded to about $7,000. The 2026 two-child plateau amount is $7,316, which yields $365.80, not $350." -us,scenario_038,state_refundable_credits,claude-sonnet-4.6,llm_error,state_local_rule,False,"The model said Louisiana eliminated its EITC and has no refundable credits. Louisiana's EITC remains and is refundable at 5% of the federal EITC, giving $365.80 on the household's $7,316 federal credit." -us,scenario_038,state_refundable_credits,claude-sonnet-5,llm_error,state_local_rule,False,"The model treated the Louisiana EITC as nonrefundable and answered $0. The LA EITC is refundable, so the household receives 5% × $7,316 = $365.80 even without state tax liability." -us,scenario_038,state_refundable_credits,claude-sonnet-5.5,llm_error,state_local_rule,False,"The model used the correct $7,316 federal EITC but applied a 50% Louisiana match instead of 5%. The result was $3,658 instead of $365.80." -us,scenario_038,state_refundable_credits,deepseek-v4-flash-0731,llm_error,state_local_rule,False,"The model applied a 3.5% Louisiana match instead of the 5% rate. It also used $7,430 as the federal EITC instead of the 2026 two-child maximum of $7,316, giving $260.05 instead of $365.80." -us,scenario_038,state_refundable_credits,deepseek-v4-pro,llm_error,thresholds_rates,False,"The model applied the correct 5% LA rate but used $7,354 as the federal EITC instead of the 2026 two-child plateau amount of $7,316. That overstated the credit as $367.70 instead of $365.80." -us,scenario_038,state_refundable_credits,deepseek-v4-pro-0813,llm_error,state_local_rule,False,"The model concluded that no Louisiana refundable credit applies and missed the refundable LA EITC. That credit is 5% of the $7,316 federal EITC this MFJ two-child household receives, or $365.80." -us,scenario_038,state_refundable_credits,deepseek-v4.1-flash,llm_error,state_local_rule,False,"The model said Louisiana eliminated its state EITC. Louisiana still has a refundable EITC at 5% of the federal credit, which yields $365.80 here." -us,scenario_038,state_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,state_local_rule,False,"The model said no Louisiana refundable credits apply and missed the refundable LA EITC. At 5% of the household's $7,316 federal EITC, that credit is $365.80." -us,scenario_038,state_refundable_credits,gemini-3.5-flash,llm_error,thresholds_rates,False,"The model used the correct 5% rate but put the federal EITC at $7,250 instead of the 2026 two-child maximum of $7,316. That understated the credit as $362.50 instead of $365.80." -us,scenario_038,state_refundable_credits,gemini-3.5-flash-lite,llm_error,state_local_rule,False,"The model gave $0 and missed Louisiana's refundable EITC. That credit is 5% × $7,316 = $365.80 for this household." -us,scenario_038,state_refundable_credits,gemini-3.6-flash,llm_error,thresholds_rates,False,"The model identified the refundable LA EITC, but $353.43 implies a federal EITC of about $7,069 at the 5% rate. The household's federal EITC is the 2026 two-child plateau amount of $7,316, which yields $365.80." -us,scenario_038,state_refundable_credits,gemini-3.7-flash,llm_error,thresholds_rates,False,"The model identified the LA EITC, but $350 implies a federal EITC of about $7,000 at 5%. The 2026 two-child maximum is $7,316, so the credit is $365.80." -us,scenario_038,state_refundable_credits,glm-5.2,llm_error,state_local_rule,False,"The model treated the Louisiana EITC as nonrefundable and limited by zero state liability. The LA EITC is refundable and pays 5% × $7,316 = $365.80 regardless of liability." -us,scenario_038,state_refundable_credits,glm-5.3,llm_error,state_local_rule,False,"The model said the LA EITC is nonrefundable and set state refundable credits to $0. The LA EITC is refundable at 5% of the federal EITC, giving $365.80 even with no Louisiana tax liability." -us,scenario_038,state_refundable_credits,gpt-5.4-mini,llm_error,state_local_rule,False,"The model found no Louisiana refundable credits and missed the refundable LA EITC. That credit is triggered by the household's $7,316 federal EITC and equals 5% of it, or $365.80." -us,scenario_038,state_refundable_credits,gpt-5.4-nano,llm_error,state_local_rule,False,"The model assumed no Louisiana refundable credits at this income. This low-income MFJ two-child household is on the federal EITC plateau, at $7,316, and Louisiana refunds 5% of it, or $365.80." -us,scenario_038,state_refundable_credits,gpt-5.5,llm_error,state_local_rule,False,"The model looked for listed credit inputs and found none. The Louisiana EITC needs no separate input because it is derived automatically as 5% of the $7,316 federal EITC, giving $365.80." -us,scenario_038,state_refundable_credits,gpt-5.6-luna,llm_error,thresholds_rates,False,"The model applied 5% to a federal EITC of $8,231, which is the 2026 maximum for three or more children. This household has two qualifying children, so the federal maximum is $7,316 and the LA credit is $365.80, not $411.55." -us,scenario_038,state_refundable_credits,gpt-5.6-terra,llm_error,state_local_rule,False,"The model used the correct $7,316 federal EITC but applied a 3.5% Louisiana match instead of 5%. The result was $256.06 instead of $365.80." -us,scenario_038,state_refundable_credits,gpt-6-sol,llm_error,thresholds_rates,False,"The model applied the correct 5% rate to an estimated federal EITC of $7,427. The 2026 two-child plateau amount is $7,316, so the credit is $365.80, not $371.35." -us,scenario_038,state_refundable_credits,grok-4.3,llm_error,state_local_rule,False,"The model said no LA refundable credits are triggered and missed the refundable Louisiana EITC. That credit is 5% of the household's $7,316 federal EITC, or $365.80." -us,scenario_038,state_refundable_credits,grok-4.5,llm_error,state_local_rule,False,"The model said Louisiana has no state EITC. Louisiana has a refundable EITC at 5% of the federal credit, which yields $365.80 for this household." -us,scenario_038,state_refundable_credits,grok-4.6,llm_error,state_local_rule,False,"The model said Louisiana has no refundable EITC. The LA EITC is refundable at 5% of the federal EITC, so 5% × $7,316 = $365.80." -us,scenario_038,state_refundable_credits,grok-4.7,llm_error,thresholds_rates,False,"The model applied the correct 5% rate but used a $7,332 federal EITC instead of the 2026 two-child maximum of $7,316. It also rounded to whole dollars, producing $367 instead of $365.80." -us,scenario_038,state_refundable_credits,grok-build-0.1,llm_error,state_local_rule,False,"The model said there was no EITC match and gave $0. Louisiana refunds 5% of the federal EITC, and this household's $7,316 federal credit produces $365.80." -us,scenario_038,state_refundable_credits,inkling,llm_error,thresholds_rates,False,"The model applied the correct 5% rate to a federal EITC of about $7,422. The 2026 two-child maximum is $7,316, so the credit is $365.80, not $371." -us,scenario_038,state_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"The model gave no value or explanation for state_refundable_credits, so it never produced the $365.80 Louisiana refundable EITC (5% of the $7,316 federal EITC)." -us,scenario_038,state_refundable_credits,minimax-m3,llm_error,thresholds_rates,False,"The model applied the correct 5% rate to a federal EITC of $6,500. The household's earned income of about $21,900 is on the MFJ plateau, where the 2026 two-child credit is $7,316, so the LA credit is $365.80." -us,scenario_038,state_refundable_credits,muse-spark-1.3,llm_error,thresholds_rates,False,"The model used $7,152, the 2025 two-child maximum federal EITC, instead of the inflation-indexed 2026 maximum of $7,316. Applying 5% to the 2026 figure gives $365.80, not $357.60." -us,scenario_038,state_refundable_credits,muse-wonder,llm_error,thresholds_rates,False,"The model applied 5% to a federal EITC of about $7,148, roughly the 2025 maximum, instead of the 2026 two-child plateau amount of $7,316. That understated the credit as $357.40 instead of $365.80." -us,scenario_038,state_refundable_credits,ox-alpha,llm_error,state_local_rule,False,"The model concluded that zero Louisiana taxable income rules out refundable credits. The LA EITC is refundable and depends only on the federal EITC, paying 5% × $7,316 = $365.80 even with no state tax liability." -us,scenario_038,state_refundable_credits,qwen-3.7-max,llm_error,thresholds_rates,False,"The model correctly placed the household on the federal EITC plateau but assumed a 2026 two-child maximum of $7,430. The actual maximum is $7,316, which gives $365.80 instead of $371.50." -us,scenario_038,state_refundable_credits,qwen3.8-max,llm_error,state_local_rule,False,"The model said Louisiana provides no applicable refundable credits and missed the refundable LA EITC. That credit is 5% of the household's $7,316 federal EITC, or $365.80." -us,scenario_039,federal_income_tax_before_refundable_credits,claude-fable-5,llm_error,household_unit_or_filing_status,False,"It first got the correct single-filer figure of $8,596, then switched to qualifying surviving spouse treatment even though no dependent child exists, which QSS requires. It then used the $32k/$44k joint Social Security thresholds (cutting taxable SS to $25,187), the $32,200 joint standard deduction and joint brackets, and submitted $4,488." -us,scenario_039,federal_income_tax_before_refundable_credits,claude-fable-5.1,llm_error,household_unit_or_filing_status,False,"It treated 'surviving spouse' as qualifying surviving spouse filing status, but with no dependent child the head files Single. That status error substituted the $32,200 joint standard deduction and the $24,800 joint 10% bracket for the $16,100 single deduction and single brackets, so tax came out at $5,145.11 instead of $8,596.03." -us,scenario_039,federal_income_tax_before_refundable_credits,claude-haiku-4.5,llm_error,credit_phaseout,False,"It invented an extra standard deduction for disability, which only exists for age 65+ or blindness, and miscomputed AGI as $84,395. It then wiped out all tax with an elderly/disabled credit, but that credit is fully phased out at about $79k of AGI. The correct single computation leaves $63,109 of taxable income and $8,596 of tax." -us,scenario_039,federal_income_tax_before_refundable_credits,claude-haiku-5.5,llm_error,taxable_income_or_deductions,False,"It claimed the standard deduction plus 65+/disabled add-ons eliminate all tax, but the head is 61 and gets no add-on. The $16,100 single deduction against $79,209 of AGI leaves $63,109 of taxable income and $8,596 of tax, not $0." -us,scenario_039,federal_income_tax_before_refundable_credits,claude-opus-4.7,llm_error,thresholds_rates,False,"It chose Single correctly but made a $4,000 addition error: it summed total income to $75,209 instead of $79,209. It then used a 2025-level $15,750 standard deduction and estimated brackets ($12,150/$49,350) instead of the 2026 values of $16,100 and $12,400/$50,400, which gave $7,903." -us,scenario_039,federal_income_tax_before_refundable_credits,claude-opus-4.8,llm_error,household_unit_or_filing_status,False,"It applied qualifying widow(er) status without a dependent child, so it used the $32k/$44k joint Social Security thresholds (taxable SS $25,187 instead of $30,689), a roughly $30,000 joint standard deduction and joint brackets. That understated tax at $4,749 instead of $8,596." -us,scenario_039,federal_income_tax_before_refundable_credits,claude-opus-5,llm_error,thresholds_rates,False,"It got AGI of about $79,209 but used a guessed standard deduction of about $16,700 instead of $16,100. Its $6,210 tax on about $62,500 does not follow from the single 10/12/22% brackets, which give over $8,400 on that amount. Applied correctly, the brackets yield $8,596.03 on $63,109.22." -us,scenario_039,federal_income_tax_before_refundable_credits,claude-opus-5.5,llm_error,household_unit_or_filing_status,False,"It filed the head as a surviving spouse with joint brackets and the $32,200 joint standard deduction, but QSS status requires a dependent child, so the head files Single. Using the $16,100 deduction and single brackets gives $8,596.03, not $5,145.11." -us,scenario_039,federal_income_tax_before_refundable_credits,claude-sonnet-4.6,llm_error,household_unit_or_filing_status,False,"It assumed QSS status applies for two years after a spouse's death without the required dependent child. So it used the $32k/$44k Social Security thresholds (taxable SS $25,187), a $30,000 joint standard deduction and the 2025 joint 10% bracket of $23,850, yielding $4,768 instead of the single-filer $8,596." -us,scenario_039,federal_income_tax_before_refundable_credits,claude-sonnet-5,llm_error,household_unit_or_filing_status,False,"It treated the head as a qualifying surviving spouse using MFJ brackets and a guessed $31,500 standard deduction, even though no dependent child exists. It then fudged its own $5,248 result to $5,187. Single status with the $16,100 deduction gives $8,596.03." -us,scenario_039,federal_income_tax_before_refundable_credits,claude-sonnet-5.5,llm_error,household_unit_or_filing_status,False,"It used the $32,200 joint-rate standard deduction and joint brackets for surviving-spouse status, but without a dependent child the head files Single with a $16,100 deduction. That cut taxable income from $63,109 to $47,009, giving $5,145 instead of $8,596." -us,scenario_039,federal_income_tax_before_refundable_credits,deepseek-v4-flash-0731,llm_error,thresholds_rates,False,"It chose Single correctly but used the 2025 pre-OBBBA $15,000 standard deduction and 2025 bracket thresholds ($11,925/$48,475). The 2026 values are a $16,100 deduction and $12,400/$50,400 thresholds, so it overstated tax at $9,040." -us,scenario_039,federal_income_tax_before_refundable_credits,deepseek-v4-pro,llm_error,thresholds_rates,False,"It assumed TCJA had expired and used an $8,800 standard deduction with pre-TCJA 15% rates. OBBBA made the TCJA structure permanent, so the 2026 values are a $16,100 single deduction and 10/12/22% brackets, yielding $8,596.03 rather than $9,915." -us,scenario_039,federal_income_tax_before_refundable_credits,deepseek-v4-pro-0813,llm_error,thresholds_rates,False,"Its AGI of $79,209 is correct, but it used a $15,400 standard deduction and bracket thresholds of $12,250/$49,800 instead of the 2026 values of $16,100 and $12,400/$50,400. That gave $8,813.04." -us,scenario_039,federal_income_tax_before_refundable_credits,deepseek-v4.1-flash,llm_error,thresholds_rates,False,"Its taxable income of $63,109.25 is correct, but it put the 10% bracket top at $12,200 and the 12% bracket top at $49,600 instead of $12,400 and $50,400. That pushed $800 more income into the 22% bracket and produced $8,680.04." -us,scenario_039,federal_income_tax_before_refundable_credits,gemini-3-flash-preview,llm_error,thresholds_rates,False,"It assumed TCJA had expired, using a $13,750 combined standard deduction and personal exemption with 15% and 25% brackets. OBBBA kept the 10/12/22% structure and set a $16,100 single standard deduction with no exemption, which gives $8,596.03 instead of $11,069.81." -us,scenario_039,federal_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,taxable_income_or_deductions,False,"It gave no usable derivation, and its $5,354 is about $3,240 below the correct figure. That amount matches using a joint/QSS-size standard deduction or joint brackets rather than the Single computation ($79,209 AGI minus $16,100 gives $63,109 taxable and $8,596 of tax)." -us,scenario_039,federal_income_tax_before_refundable_credits,gemini-3.1-pro-preview,llm_error,thresholds_rates,False,"Its AGI of $79,209 is correct, but $11,415 matches pre-TCJA sunset parameters: a small standard deduction plus personal exemption and 15%/25% brackets. Under OBBBA the 2026 single standard deduction is $16,100 with 10/12/22% brackets, giving $8,596.03." -us,scenario_039,federal_income_tax_before_refundable_credits,gemini-3.5-flash,llm_error,thresholds_rates,False,"It applied 'post-TCJA' parameters: about $13,400 of standard deduction plus personal exemption and pre-TCJA rates. OBBBA made the TCJA rates and the $16,100 single deduction permanent for 2026, so taxable income is $63,109 and tax is $8,596, not $11,365." -us,scenario_039,federal_income_tax_before_refundable_credits,gemini-3.5-flash-lite,llm_error,taxable_income_or_deductions,False,"It gave no derivation, and its $6,233 under single 2026 brackets implies taxable income of about $52,400, roughly $10,700 below the correct $63,109. That means it deducted too much or under-included the 85% taxable Social Security of $30,689." -us,scenario_039,federal_income_tax_before_refundable_credits,gemini-3.6-flash,llm_error,thresholds_rates,False,"Its AGI is correct, but it used a $15,700 standard deduction instead of $16,100. Its $7,117 tax on $63,509 does not follow from the 2026 single brackets (10% to $12,400, 12% to $50,400, 22% above), which give about $8,684 on that amount and $8,596.03 on the correct $63,109." -us,scenario_039,federal_income_tax_before_refundable_credits,gemini-3.7-flash,llm_error,thresholds_rates,False,"Its AGI of $79,209 is correct, but $9,414 overstates tax by $818. Under 2026 single brackets that amount implies a deduction of only about $12,400, or stale bracket thresholds, instead of the $16,100 single deduction that leaves $63,109 taxable." -us,scenario_039,federal_income_tax_before_refundable_credits,gemini-3.8-flash,llm_error,thresholds_rates,False,"It gave no figures. Its $7,578 is about $1,018 below the single-filer result, which means it under-applied the 22% bracket above $50,400 or used too large a deduction. The correct path is $63,109.22 taxable income at 2026 single brackets, for $8,596.03." -us,scenario_039,federal_income_tax_before_refundable_credits,gemini-4-argon,llm_error,thresholds_rates,False,"Its AGI of $79,209.25 is correct, but it applied a '2026 standard deduction and personal exemption' under TCJA-sunset rates. OBBBA eliminated the personal exemption and kept the $16,100 single deduction with 10/12/22% brackets, so tax is $8,596.03, not $11,852.81." -us,scenario_039,federal_income_tax_before_refundable_credits,glm-5.2,llm_error,thresholds_rates,False,"It chose Single and got AGI right, but it inflation-projected 2025 values: a $15,432 deduction and $12,259/$49,838 thresholds. It should have used the OBBBA 2026 values of $16,100 and $12,400/$50,400, and its estimates gave $8,802." -us,scenario_039,federal_income_tax_before_refundable_credits,glm-5.3,llm_error,taxable_income_or_deductions,False,"It left the $25,950 of estate income and the SE loss out of gross income and applied wrong bracket thresholds. It then subtracted an invented $1,920 'tax on previously-taxed Social Security' credit. Including the estate income gives $79,209 of AGI, $63,109 of taxable income and $8,596 of tax." -us,scenario_039,federal_income_tax_before_refundable_credits,gpt-5.4-mini,llm_error,taxable_income_or_deductions,False,"It claimed the standard deduction and 'elderly/surviving-spouse treatment' push taxable income to zero. A 61-year-old single filer gets only the $16,100 deduction against $79,209 of AGI, which leaves $63,109 taxable and $8,596 of tax." -us,scenario_039,federal_income_tax_before_refundable_credits,gpt-5.4-nano,llm_error,taxable_income_or_deductions,False,"It asserted that low taxable income and credits eliminate tax, but no nonrefundable credit applies. Taxable income is $63,109.22 after the $16,100 deduction from $79,209 of AGI, which produces $8,596.03, not $0." -us,scenario_039,federal_income_tax_before_refundable_credits,gpt-5.5,llm_error,household_unit_or_filing_status,False,"It used surviving-spouse brackets and the $32,200 standard deduction, but with no dependent child the head files Single. Single status means a $16,100 deduction and single brackets, for $8,596 instead of $5,145." -us,scenario_039,federal_income_tax_before_refundable_credits,gpt-5.6-luna,llm_error,household_unit_or_filing_status,False,"It applied surviving-spouse/MFJ treatment without a dependent child, so it used the $32k/$44k joint Social Security thresholds (taxable SS $25,187 instead of $30,689), the joint standard deduction and joint brackets. That gave $4,484.80 instead of $8,596.03." -us,scenario_039,federal_income_tax_before_refundable_credits,gpt-5.6-sol,llm_error,household_unit_or_filing_status,False,"It used qualifying-surviving-spouse joint thresholds, which cut taxable SS to $25,187, plus the $32,200 joint deduction, but QSS status requires a dependent child. Filing Single puts $30,689 of SS in income and leaves $63,109 taxable at single rates, for $8,596." -us,scenario_039,federal_income_tax_before_refundable_credits,gpt-5.6-terra,llm_error,age_disability,False,"It took the joint standard deduction for surviving-spouse status despite no dependent child. It also added an age-based additional standard deduction and the OBBBA senior deduction, both of which require age 65+, for a 61-year-old. Single filing with only the $16,100 deduction gives $8,596, not $4,227." -us,scenario_039,federal_income_tax_before_refundable_credits,gpt-6-astra,llm_error,household_unit_or_filing_status,False,"It used surviving-spouse filing status with the $32,200 deduction and joint brackets, but QSS requires a dependent child, so the head files Single. The $16,100 deduction and single brackets yield $8,596.03, not $5,145.11." -us,scenario_039,federal_income_tax_before_refundable_credits,gpt-6.1-sol,llm_error,household_unit_or_filing_status,False,"It applied surviving-spouse status, which brings the $32,200 joint deduction and joint brackets, to a widowed filer with no dependent child, who must file Single. That understated taxable income by $16,100, giving $5,145.11 instead of $8,596.03." -us,scenario_039,federal_income_tax_before_refundable_credits,grok-4.3,llm_error,taxable_income_or_deductions,False,"It claimed medical expenses reduced the tax, but the $16,100 standard deduction exceeds itemized deductions, so medical expenses give no benefit. Its rounded $8,000 also misses the exact 2026 single-bracket calculation on $63,109.22 of taxable income, which gives $8,596.03." -us,scenario_039,federal_income_tax_before_refundable_credits,grok-4.5,llm_error,thresholds_rates,False,"It applied TCJA-sunset 2026 parameters: an $8,255 standard deduction, a $5,265 personal exemption and 15%/25% brackets. OBBBA made the $16,100 single deduction and 10/12/22% rates permanent, giving $8,596 instead of $10,882." -us,scenario_039,federal_income_tax_before_refundable_credits,grok-4.6,llm_error,thresholds_rates,False,"It assumed the TCJA sunset, using an $8,300 deduction plus a $5,300 exemption and 15%/25% rates. Under OBBBA there is no personal exemption, the single standard deduction is $16,100 and the brackets are 10/12/22%, for $8,596 instead of $10,742." -us,scenario_039,federal_income_tax_before_refundable_credits,grok-4.7,llm_error,thresholds_rates,False,"It chose Single and got AGI right, but used post-sunset rules (an $8,500 deduction, a $5,400 exemption, 15%/25% brackets) that OBBBA repealed. With the $16,100 deduction and 10/12/22% brackets, tax is $8,596.03, not $10,631.06." -us,scenario_039,federal_income_tax_before_refundable_credits,grok-build-0.1,llm_error,thresholds_rates,False,"It used a projected $15,420 deduction and $12,259/$49,832 thresholds instead of the OBBBA 2026 values of $16,100 and $12,400/$50,400. That overstated taxable income by $680, put too much income in the 22% bracket, and gave $8,805." -us,scenario_039,federal_income_tax_before_refundable_credits,inkling,llm_error,thresholds_rates,False,"Its $16,100 deduction and $63,109 taxable income are correct, but it used 2025-style bracket thresholds (10% to about $12,250, 12% to about $49,825) instead of $12,400 and $50,400. That produced $8,656 instead of $8,596.03." -us,scenario_039,federal_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"It submitted no value or explanation for federal_income_tax_before_refundable_credits, so there is no answer to compare with the $8,596.03 single-filer result." -us,scenario_039,federal_income_tax_before_refundable_credits,minimax-m3,llm_error,taxable_income_or_deductions,False,"It counted Social Security twice, putting the full $36,105 in gross income and then adding the $30,689 taxable portion again. It also invented extra standard deductions for being 61 and disabled. Correct AGI is $79,209 with only the $16,100 deduction, for $8,596 instead of $14,000." -us,scenario_039,federal_income_tax_before_refundable_credits,muse-spark-1.3,llm_error,thresholds_rates,False,"Its single status, AGI and 10/12/22% structure are correct, but $8,798 is $202 too high. That comes from using a smaller standard deduction or older bracket thresholds instead of the 2026 values of $16,100 and $12,400/$50,400." -us,scenario_039,federal_income_tax_before_refundable_credits,qwen-3.7-max,llm_error,household_unit_or_filing_status,False,"It applied QSS/MFJ treatment without a dependent child, so it used the $32k/$44k Social Security thresholds (taxable SS about $25,197, which also contains a $10 arithmetic error), the $32,200 joint deduction and the 2025 joint bracket of $23,850. That gave $4,505 instead of the single-filer $8,596." -us,scenario_039,federal_income_tax_before_refundable_credits,qwen3.8-max,llm_error,taxable_income_or_deductions,False,"Its taxable income of $90,564 is internally inconsistent: it exceeds AGI despite subtracting a $31,900 deduction. It counted only half the SE loss and subtracted a $1,716 credit for other dependents even though there are no dependents. Single filing gives $63,109 taxable and $8,596.03 of tax with no credits." +us,scenario_038,state_refundable_credits,claude-fable-5,llm_error,thresholds_rates,False,"Got the 5% LA EITC rate and the plateau placement right, but used $7,478 as the 2026 two-child federal EITC maximum instead of $7,316. That inflated the result to $374 instead of $365.80." +us,scenario_038,state_refundable_credits,claude-haiku-4.5,llm_error,state_local_rule,False,"Said Louisiana has no refundable EITC and only nonrefundable credits. In fact Louisiana pays a refundable EITC equal to 5% of the federal EITC, which here is 5% × $7,316 = $365.80." +us,scenario_038,state_refundable_credits,claude-haiku-5.5,llm_error,state_local_rule,False,"Answered that no refundable Louisiana credits apply, missing the refundable LA EITC worth 5% of the $7,316 federal EITC, or $365.80." +us,scenario_038,state_refundable_credits,claude-opus-4.7,llm_error,credit_phaseout,False,"Identified the 5% refundable LA EITC but estimated the federal EITC at $3,680. With about $21,400–$21,900 of earned income, MFJ with two children sits on the plateau and gets the full $7,316 maximum, so the LA credit is $365.80." +us,scenario_038,state_refundable_credits,claude-opus-4.8,llm_error,credit_phaseout,False,"Computed earned income of about $21,896, then put the federal EITC at $2,640 as if it were deep in the phase-out. The 2026 MFJ phase-out does not start until roughly $30,000, so the federal EITC is the full $7,316 and 5% of that is $365.80." +us,scenario_038,state_refundable_credits,claude-opus-5,llm_error,thresholds_rates,False,"Used the correct 5% refundable LA EITC but rounded the federal EITC to about $7,000. The household gets the full 2026 two-child maximum of $7,316, giving $365.80, not $350." +us,scenario_038,state_refundable_credits,claude-sonnet-4.6,llm_error,state_local_rule,False,"Claimed Louisiana eliminated its refundable EITC. Louisiana still pays a refundable EITC equal to 5% of the federal EITC, which here is $365.80." +us,scenario_038,state_refundable_credits,claude-sonnet-5,llm_error,state_local_rule,False,"Treated the Louisiana EITC as nonrefundable. It is refundable at 5% of the federal EITC, so the household receives $365.80 regardless of state tax liability." +us,scenario_038,state_refundable_credits,claude-sonnet-5.5,llm_error,state_local_rule,False,"Used the correct federal EITC of $7,316 but applied a 50% Louisiana rate instead of 5%. That gave $3,658 instead of $365.80." +us,scenario_038,state_refundable_credits,deepseek-v4-flash-0731,llm_error,state_local_rule,False,"Applied the outdated 3.5% Louisiana EITC rate instead of 5%. It also overstated the federal EITC as $7,430 instead of the 2026 maximum of $7,316, which yields $365.80." +us,scenario_038,state_refundable_credits,deepseek-v4-pro,llm_error,thresholds_rates,False,"Used the correct 5% rate but overstated the 2026 two-child federal EITC maximum as $7,354 instead of $7,316. That produced $367.70 instead of $365.80." +us,scenario_038,state_refundable_credits,deepseek-v4-pro-0813,llm_error,state_local_rule,False,"Said no refundable Louisiana credit applies, missing the refundable LA EITC of 5% × $7,316 = $365.80." +us,scenario_038,state_refundable_credits,deepseek-v4.1-flash,llm_error,state_local_rule,False,"Claimed Louisiana eliminated its state EITC. Louisiana still provides a refundable EITC of 5% of the federal EITC, which is $365.80 here." +us,scenario_038,state_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,state_local_rule,False,"Reported no state refundable credits, missing the refundable Louisiana EITC of 5% of the $7,316 federal EITC, or $365.80." +us,scenario_038,state_refundable_credits,gemini-3.5-flash,llm_error,thresholds_rates,False,"Used the correct 5% rate but understated the federal EITC as $7,250. The 2026 two-child maximum is $7,316, which gives $365.80." +us,scenario_038,state_refundable_credits,gemini-3.5-flash-lite,llm_error,state_local_rule,False,"Answered $0 without recognizing Louisiana's refundable EITC. That credit equals 5% of the $7,316 federal EITC, or $365.80." +us,scenario_038,state_refundable_credits,gemini-3.6-flash,llm_error,thresholds_rates,False,"Recognized the percentage-of-federal LA EITC, but $353.43 implies a federal EITC of about $7,069. The household gets the full 2026 two-child maximum of $7,316, so the credit is $365.80." +us,scenario_038,state_refundable_credits,gemini-3.7-flash,llm_error,thresholds_rates,False,"Recognized the refundable LA EITC, but $350 implies a federal EITC of $7,000 instead of the 2026 plateau maximum of $7,316. The correct credit is 5% × $7,316 = $365.80." +us,scenario_038,state_refundable_credits,glm-5.2,llm_error,state_local_rule,False,"Treated the Louisiana EITC as nonrefundable and capped it at $0 state liability. It is refundable at 5% of the federal EITC, so it pays out $365.80." +us,scenario_038,state_refundable_credits,glm-5.3,llm_error,state_local_rule,False,"Claimed the LA EITC is nonrefundable and tied refundable credits to child care expenses. The refundable LA EITC needs no child care and equals 5% × $7,316 = $365.80." +us,scenario_038,state_refundable_credits,gpt-5.4-mini,llm_error,state_local_rule,False,"Concluded that no Louisiana refundable credits apply, missing the refundable LA EITC of 5% of the federal EITC, or $365.80." +us,scenario_038,state_refundable_credits,gpt-5.4-nano,llm_error,state_local_rule,False,"Assumed no Louisiana refundable credits at this income level. The household has a full $7,316 federal EITC, so the refundable LA EITC is $365.80." +us,scenario_038,state_refundable_credits,gpt-5.5,llm_error,state_local_rule,False,"Looked for explicit refundable-credit inputs and found none, but the refundable LA EITC flows automatically from the federal EITC: 5% × $7,316 = $365.80." +us,scenario_038,state_refundable_credits,gpt-5.6-luna,llm_error,thresholds_rates,False,"Applied the correct 5% rate to a federal EITC of $8,231, which is the three-or-more-children maximum. This household has two children and a federal EITC of $7,316, so the credit is $365.80." +us,scenario_038,state_refundable_credits,gpt-5.6-terra,llm_error,state_local_rule,False,"Had the correct $7,316 federal EITC but applied the outdated 3.5% Louisiana rate instead of the current 5%. That gave $256.06 instead of $365.80." +us,scenario_038,state_refundable_credits,gpt-6-sol,llm_error,thresholds_rates,False,"Used the correct 5% rate but overstated the federal EITC as $7,427 instead of the 2026 two-child maximum of $7,316. That gave $371.35 instead of $365.80." +us,scenario_038,state_refundable_credits,gpt-6.1-terra,llm_error,thresholds_rates,False,"Used the correct 5% rate, but $364.30 implies a federal EITC of $7,286 instead of the 2026 two-child plateau maximum of $7,316, which gives $365.80." +us,scenario_038,state_refundable_credits,grok-4.3,llm_error,state_local_rule,False,"Said no Louisiana refundable credits are triggered, missing the refundable LA EITC that derives from the $7,316 federal EITC and equals $365.80." +us,scenario_038,state_refundable_credits,grok-4.5,llm_error,state_local_rule,False,"Asserted that Louisiana has no state EITC. Louisiana provides a refundable EITC of 5% of the federal EITC, which is $365.80 here." +us,scenario_038,state_refundable_credits,grok-4.6,llm_error,state_local_rule,False,"Claimed Louisiana has no refundable EITC. The refundable LA EITC equals 5% of the $7,316 federal EITC, or $365.80." +us,scenario_038,state_refundable_credits,grok-4.7,llm_error,thresholds_rates,False,"Used the correct 5% rate but overstated the federal EITC as $7,332 instead of $7,316, then rounded to $367. The correct credit is $365.80." +us,scenario_038,state_refundable_credits,grok-build-0.1,llm_error,state_local_rule,False,"Said there was no EITC match, but Louisiana's refundable EITC is a 5% match of the federal EITC. With the $7,316 federal credit, that is $365.80." +us,scenario_038,state_refundable_credits,inkling,llm_error,thresholds_rates,False,"Used the correct 5% rate but overstated the federal EITC as about $7,422 instead of the 2026 two-child maximum of $7,316. That gave $371 instead of $365.80." +us,scenario_038,state_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"Gave no parseable value or explanation for state_refundable_credits. The correct output is the refundable LA EITC, 5% × $7,316 = $365.80." +us,scenario_038,state_refundable_credits,minimax-m3,llm_error,thresholds_rates,False,"Used the correct 5% rate but put the federal EITC at $6,500. The household is on the plateau with the full 2026 two-child maximum of $7,316, so the credit is $365.80." +us,scenario_038,state_refundable_credits,muse-spark-1.3,llm_error,thresholds_rates,False,"Applied 5% to $7,152, which is the 2025 two-child EITC maximum. It should have used the inflation-adjusted 2026 maximum of $7,316, which gives $365.80." +us,scenario_038,state_refundable_credits,muse-wonder,llm_error,thresholds_rates,False,"Applied 5% to a federal EITC of about $7,148, close to the 2025 maximum. The 2026 two-child maximum is $7,316, which gives $365.80." +us,scenario_038,state_refundable_credits,ox-alpha,llm_error,state_local_rule,False,"Required Louisiana taxable income or child care activity before any refundable credit applied. The LA EITC is refundable regardless of state liability and equals 5% × $7,316 = $365.80." +us,scenario_038,state_refundable_credits,qwen-3.7-max,llm_error,thresholds_rates,False,"Correctly placed the household on the EITC plateau and used the 5% rate, but overstated the 2026 two-child federal maximum as $7,430 instead of $7,316. That gave $371.50 instead of $365.80." +us,scenario_038,state_refundable_credits,qwen3.8-max,llm_error,state_local_rule,False,"Said Louisiana has no applicable refundable credits, missing the refundable LA EITC of 5% of the $7,316 federal EITC, or $365.80." +us,scenario_039,federal_income_tax_before_refundable_credits,claude-fable-5,llm_error,household_unit_or_filing_status,False,"The model first reached the correct $8,596 under Single filing. It then switched to qualifying-surviving-spouse treatment even though there is no dependent child, applying the joint $32k/$44k Social Security thresholds, the $32,200 joint standard deduction and joint brackets, which produced about $4,488." +us,scenario_039,federal_income_tax_before_refundable_credits,claude-fable-5.1,llm_error,household_unit_or_filing_status,False,"The model treated the childless surviving spouse as a qualifying surviving spouse and used the $32,200 joint standard deduction and the joint 10%/12% brackets. This left taxable income of $47,009 instead of the correct Single taxable income of $63,109, taxed into the 22% bracket." +us,scenario_039,federal_income_tax_before_refundable_credits,claude-haiku-4.5,llm_error,credit_phaseout,False,"The model correctly found a large positive taxable income, then zeroed the tax with an invented 'elderly/disabled exclusion' and unspecified credits. At this AGI and Social Security level, the elderly/disabled credit is fully phased out, and no other nonrefundable credit applies. The model also made up a disability add-on to the standard deduction." +us,scenario_039,federal_income_tax_before_refundable_credits,claude-haiku-5.5,llm_error,taxable_income_or_deductions,False,"The model claimed the deductions eliminate all liability. In fact, AGI of $79,209 minus the $16,100 Single standard deduction leaves $63,109 taxable, and tax on that is $8,596. Age 65 and disability add-ons do not apply to a 61-year-old who is not blind." +us,scenario_039,federal_income_tax_before_refundable_credits,claude-opus-4.7,llm_error,thresholds_rates,False,"The filing status (Single) was right, but the model miscounted total income as $75,209 instead of $79,209. It also used a $15,750 standard deduction and brackets of $12,150/$49,350 instead of the 2026 values ($16,100; $12,400/$50,400), which understated tax at $7,903." +us,scenario_039,federal_income_tax_before_refundable_credits,claude-opus-4.8,llm_error,household_unit_or_filing_status,False,"The model applied qualifying-surviving-spouse status without a dependent child. That brought in the joint $32k/$44k Social Security thresholds (taxable SS of $25,187 instead of $30,689), a roughly $30,000 joint standard deduction and joint brackets, giving $4,749 instead of the Single result of $8,596." +us,scenario_039,federal_income_tax_before_refundable_credits,claude-opus-5,llm_error,thresholds_rates,False,"The model reached the correct AGI of about $79,209 under Single-type filing but used a $16,700 deduction. Its $6,210 tax on about $62,500 is far below what the Single 10/12/22% brackets give: about $8,460 on that base, and $8,596 on the correct $63,109." +us,scenario_039,federal_income_tax_before_refundable_credits,claude-opus-5.5,llm_error,household_unit_or_filing_status,False,"The model filed the childless surviving spouse under joint brackets with the $32,200 joint standard deduction, which requires a qualifying child. That gave taxable income of $47,009 and tax of $5,145 instead of Single taxable income of $63,109 and tax of $8,596." +us,scenario_039,federal_income_tax_before_refundable_credits,claude-sonnet-4.6,llm_error,household_unit_or_filing_status,False,"The model assumed a surviving spouse automatically gets qualifying-surviving-spouse/MFJ treatment, which in fact requires a dependent child. It used the joint SS thresholds (taxable SS of $25,187), a $30,000 standard deduction and a $23,850 joint 10% bracket, producing $4,768." +us,scenario_039,federal_income_tax_before_refundable_credits,claude-sonnet-5,llm_error,household_unit_or_filing_status,False,"The model used qualifying-surviving-spouse treatment for a filer with no dependent child, subtracting a roughly $31,500 joint standard deduction and applying joint brackets. The Single filing status, the $16,100 deduction and the 22% bracket apply." +us,scenario_039,federal_income_tax_before_refundable_credits,claude-sonnet-5.5,llm_error,household_unit_or_filing_status,False,"The model applied the $32,200 joint standard deduction and joint brackets on the basis of surviving-spouse status. With no qualifying child, the head files Single: taxable income is $63,109 and tax is $8,596." +us,scenario_039,federal_income_tax_before_refundable_credits,deepseek-v4-flash-0731,llm_error,thresholds_rates,False,"The model correctly used Single status and AGI of $79,209, but subtracted the outdated $15,000 standard deduction and used 2025 bracket thresholds instead of the 2026 OBBBA values ($16,100 deduction; $12,400/$50,400 brackets). That overstated tax at $9,040." +us,scenario_039,federal_income_tax_before_refundable_credits,deepseek-v4-pro,llm_error,thresholds_rates,False,"The model assumed the TCJA expired and used an $8,800 standard deduction with pre-TCJA 15% rates. OBBBA made the TCJA structure permanent, so 2026 uses the $16,100 Single deduction and 10/12/22% brackets." +us,scenario_039,federal_income_tax_before_refundable_credits,deepseek-v4-pro-0813,llm_error,thresholds_rates,False,"AGI and Single status were right, but the model used a $15,400 standard deduction and brackets of $12,250/$49,800 instead of the 2026 values ($16,100; $12,400/$50,400), which overstated tax at $8,813." +us,scenario_039,federal_income_tax_before_refundable_credits,deepseek-v4.1-flash,llm_error,thresholds_rates,False,"Taxable income of $63,109.25 was correct, but the model used bracket thresholds of $12,200/$49,600 instead of the 2026 Single thresholds of $12,400/$50,400. Too much income fell into the 22% bracket, giving $8,680." +us,scenario_039,federal_income_tax_before_refundable_credits,gemini-3-flash-preview,llm_error,thresholds_rates,False,"The model assumed the TCJA expired in 2026 and applied a combined standard deduction and personal exemption of $13,750 with 15%/25% rates. OBBBA kept the $16,100 Single deduction and the 10/12/22% brackets, with no personal exemption." +us,scenario_039,federal_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,taxable_income_or_deductions,False,"The model gave no derivation. The correct Single computation is $63,109 taxable income and $8,596 tax. The $5,354 answer is consistent with taxing a much smaller base under surviving-spouse/joint 10%/12% brackets." +us,scenario_039,federal_income_tax_before_refundable_credits,gemini-3.1-pro-preview,llm_error,thresholds_rates,False,"The model had the correct AGI of $79,209 and Single status, but $11,415 is about $2,800 above the correct tax. That is consistent with applying expired pre-TCJA 15%/25% rates instead of the 2026 10/12/22% brackets on $63,109 of taxable income." +us,scenario_039,federal_income_tax_before_refundable_credits,gemini-3.5-flash,llm_error,thresholds_rates,False,"The model assumed the TCJA sunset and used a $13,400 combined standard deduction and personal exemption with higher pre-TCJA rates. The 2026 Single deduction is $16,100, there is no personal exemption, and the 22% top bracket applies." +us,scenario_039,federal_income_tax_before_refundable_credits,gemini-3.5-flash-lite,llm_error,taxable_income_or_deductions,False,"The model gave no derivation, and its $6,233 understates the tax by about $2,360. The correct computation is AGI $79,209 less the $16,100 Single standard deduction, or $63,109 taxable, which is $8,596 under the 10/12/22% brackets." +us,scenario_039,federal_income_tax_before_refundable_credits,gemini-3.6-flash,llm_error,household_unit_or_filing_status,False,"The model used a $15,700 deduction instead of $16,100. Its $7,117 tax on $63,509 is about $8 below the $7,125 that the joint 10%/12% brackets give on that income and well below the $8,684 under the Single brackets, which tax income above $50,400 at 22%." +us,scenario_039,federal_income_tax_before_refundable_credits,gemini-3.7-flash,llm_error,thresholds_rates,False,"AGI of $79,209 was correct, but $9,414 is about $820 too high. That corresponds to roughly $3,700 too much income in the 22% bracket, which means the model used a smaller standard deduction or lower bracket thresholds than the 2026 values ($16,100 deduction; $50,400 22% threshold)." +us,scenario_039,federal_income_tax_before_refundable_credits,gemini-3.8-flash,llm_error,thresholds_rates,False,"The model gave no derivation, and its $7,578 understates the tax by about $1,020. Single taxable income of $63,109 produces $8,596 under the 2026 brackets, with $12,709 taxed at 22%." +us,scenario_039,federal_income_tax_before_refundable_credits,gemini-4-argon,llm_error,thresholds_rates,False,"AGI of $79,209 was correct, but the model applied a personal exemption and the post-sunset rate schedule. OBBBA made the $16,100 Single standard deduction and the 10/12/22% brackets permanent, with no exemption, so the tax is $8,596 rather than $11,853." +us,scenario_039,federal_income_tax_before_refundable_credits,glm-5.2,llm_error,thresholds_rates,False,"Single status and AGI were right, but the model inflation-projected a $15,432 standard deduction and brackets of $12,259/$49,838 instead of using the 2026 OBBBA values ($16,100; $12,400/$50,400), which overstated tax at $8,802." +us,scenario_039,federal_income_tax_before_refundable_credits,glm-5.3,llm_error,taxable_income_or_deductions,False,"The model left the $25,950 of estate income and the self-employment loss out of gross income and treated the 61-year-old as a 65-or-older filer. It then subtracted a made-up $1,920 credit for 'previously-taxed Social Security', ending at $2,941." +us,scenario_039,federal_income_tax_before_refundable_credits,gpt-5.4-mini,llm_error,taxable_income_or_deductions,False,"The model claimed taxable income is not positive, but AGI of $79,209 less the $16,100 Single standard deduction leaves $63,109 taxable. There is no elderly or surviving-spouse treatment that offsets this for a 61-year-old with no dependent." +us,scenario_039,federal_income_tax_before_refundable_credits,gpt-5.4-nano,llm_error,taxable_income_or_deductions,False,"The model asserted zero liability from unspecified credits. No nonrefundable credit applies, and the $63,109 of Single taxable income produces $8,596 of tax." +us,scenario_039,federal_income_tax_before_refundable_credits,gpt-5.5,llm_error,household_unit_or_filing_status,False,"The model used surviving-spouse joint brackets and the $32,200 standard deduction, which require a dependent child. That gave $47,009 of taxable income instead of the Single $63,109 taxed into the 22% bracket." +us,scenario_039,federal_income_tax_before_refundable_credits,gpt-5.6-luna,llm_error,household_unit_or_filing_status,False,"The model applied surviving-spouse/MFJ treatment with no qualifying child. It used the joint $32k/$44k Social Security thresholds (taxable SS of $25,187 instead of $30,689), the $32,200 deduction and joint brackets, giving $4,485." +us,scenario_039,federal_income_tax_before_refundable_credits,gpt-5.6-sol,llm_error,household_unit_or_filing_status,False,"The model assumed qualifying-surviving-spouse status and used the joint Social Security thresholds and the $32,200 standard deduction, which shrank taxable income to $41,507. The Single filer here has $63,109 of taxable income." +us,scenario_039,federal_income_tax_before_refundable_credits,gpt-5.6-terra,llm_error,age_disability,False,"The model used surviving-spouse joint treatment without a qualifying child. It also gave a 61-year-old the age-65 additional standard deduction and the OBBBA senior deduction, both of which require age 65 or older, leaving only $39,359 of taxable income." +us,scenario_039,federal_income_tax_before_refundable_credits,gpt-6-astra,llm_error,household_unit_or_filing_status,False,"The model used surviving-spouse filing with the $32,200 joint standard deduction and joint brackets. With no dependent child, the head files Single with the $16,100 deduction, leaving $63,109 taxable and $8,596 of tax." +us,scenario_039,federal_income_tax_before_refundable_credits,gpt-6.1-sol,llm_error,household_unit_or_filing_status,False,"The model applied the $32,200 joint standard deduction on the basis of surviving-spouse status, even though that status requires a qualifying child. This understated taxable income at $47,009 instead of $63,109 and missed the 22% bracket." +us,scenario_039,federal_income_tax_before_refundable_credits,gpt-6.1-terra,llm_error,household_unit_or_filing_status,False,"The model applied surviving-spouse/MFJ treatment, meaning joint Social Security thresholds, the joint deduction and joint brackets, to a childless widow(er). That gave $4,485; Single filing gives $8,596." +us,scenario_039,federal_income_tax_before_refundable_credits,grok-4.3,llm_error,taxable_income_or_deductions,False,"The model gave a rounded $8,000 guess and mentioned subtracting medical expenses. Total itemized deductions (about $3,794) are smaller than the $16,100 standard deduction, and the exact Single computation on $63,109 is $8,596." +us,scenario_039,federal_income_tax_before_refundable_credits,grok-4.5,llm_error,thresholds_rates,False,"The model assumed the TCJA sunset and used an $8,255 standard deduction, a $5,265 personal exemption and 15%/25% rates. Under OBBBA, 2026 keeps the $16,100 Single deduction and the 10/12/22% brackets with no exemption." +us,scenario_039,federal_income_tax_before_refundable_credits,grok-4.6,llm_error,thresholds_rates,False,"The model applied post-sunset law ($8,300 deduction, $5,300 exemption, 15%/25% rates). OBBBA made the TCJA parameters permanent, so 2026 tax on $63,109 under the 10/12/22% brackets is $8,596." +us,scenario_039,federal_income_tax_before_refundable_credits,grok-4.7,llm_error,thresholds_rates,False,"The model correctly chose Single, but used a TCJA-sunset $8,500 deduction, a $5,400 exemption and 15%/25% brackets. The 2026 law uses the $16,100 deduction and the 10/12/22% brackets." +us,scenario_039,federal_income_tax_before_refundable_credits,grok-build-0.1,llm_error,thresholds_rates,False,"Single status and AGI were right, but the model used a projected $15,420 deduction and brackets of $12,259/$49,832 instead of the 2026 OBBBA values ($16,100; $12,400/$50,400), which overstated tax at $8,805." +us,scenario_039,federal_income_tax_before_refundable_credits,inkling,llm_error,thresholds_rates,False,"Taxable income of $63,109 was correct, but the model used bracket thresholds of about $12,250/$49,825 instead of the 2026 Single thresholds of $12,400/$50,400. The extra income in the 22% bracket gave $8,656." +us,scenario_039,federal_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,No value or explanation was submitted for federal_income_tax_before_refundable_credits. +us,scenario_039,federal_income_tax_before_refundable_credits,minimax-m3,llm_error,taxable_income_or_deductions,False,"The model added the taxable $30,689 of Social Security on top of gross income that already included the full $36,105 of benefits, double-counting them. It also invented extra standard deductions for age 61 and for disability, ending at about $14,000." +us,scenario_039,federal_income_tax_before_refundable_credits,muse-spark-1.3,llm_error,thresholds_rates,False,"The $8,798 answer matches taxing the correct $63,109 with the 2025 Single bracket thresholds ($11,925/$48,475) instead of the 2026 thresholds ($12,400/$50,400). This put about $1,925 too much income in the 22% bracket." +us,scenario_039,federal_income_tax_before_refundable_credits,qwen-3.7-max,llm_error,household_unit_or_filing_status,False,"The model used qualifying-surviving-spouse/MFJ treatment for a filer with no dependent child. It recomputed taxable Social Security with the joint $32k/$44k thresholds ($25,197), then subtracted the $32,200 joint deduction and applied joint brackets to get $4,505." +us,scenario_039,federal_income_tax_before_refundable_credits,qwen3.8-max,llm_error,taxable_income_or_deductions,False,"The derivation is internally inconsistent. The model halved the self-employment loss, claimed $90,564 of taxable income after a $31,900 deduction (arithmetically impossible from these inputs), and subtracted a made-up 'credit for other dependents' even though there are no dependents." us,scenario_039,federal_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. us,scenario_039,head_medicaid_eligible,claude-sonnet-5,llm_error,health_coverage,False,"Virginia's expansion adult group covers 19-64-year-olds only up to 138% FPL, yet the model declared that countable MAGI ""falls within eligible range for a household size of 1"" without ever summing the listed income: $36,105 of Social Security counts in full under MAGI rules, on top of $26,800 in IRA distributions, $2,030 in pension, and $25,950 in estate income, against which the $6,260 self-employment loss is trivial, putting the head at 368% FPL. Its correct observation that the expansion group applies no asset test is irrelevant once income blows through the 138% FPL ceiling, and the SSI-related aged/blind/disabled group it gestured at requires income near the SSI standard with SSI receipt at $0 here." us,scenario_039,head_medicaid_eligible,glm-5.3,llm_error,health_coverage,False,"The model named the correct rule — Virginia expanded to 138% FPL — then asserted the head's MAGI was below that threshold without computing it. Medicaid MAGI here is 368% FPL: full Social Security of $36,105, $26,800 in IRA distributions, $2,030 in pension, and $25,950 in estate income, less the $6,260 self-employment loss. With income at 2.7x the expansion limit and no SSI receipt to open the aged/blind/disabled route, the head qualifies through no Virginia category." us,scenario_039,head_medicaid_eligible,gpt-5.4-nano,llm_error,categorical_eligibility,False,"The model treated the ""is disabled"" flag as a standalone categorical qualifier and explicitly declined to weigh the income facts, stating no disqualifying income was provided when the prompt lists $36,105 Social Security, $26,800 IRA distributions, $2,030 pension, and $25,950 estate income. Every disability-linked Virginia pathway is income-tested — SSI-linked eligibility requires SSI receipt, which is $0, and the ABD and expansion groups cap income at or below 138% FPL against this head's 368% FPL — so disability determines which income test applies, not whether eligibility is automatic." -us,scenario_039,head_medicare_eligible,claude-fable-5,llm_error,age_disability,False,"The model treated being disabled plus receiving Social Security as enough for Medicare. But the head's benefit is Social Security retirement income, not SSDI, and Medicare before 65 requires 24 months of SSDI receipt. That count is unlisted and therefore 0, so a 61-year-old head is not eligible." -us,scenario_039,head_medicare_eligible,claude-fable-5.1,llm_error,age_disability,False,"The model applied a disability route based on the disabled flag plus Social Security receipt. PolicyEngine's disability route requires at least 24 months of SSDI receipt, and the head has only retirement benefits and 0 SSDI months. With age 61, under the 65 threshold, the correct answer is not eligible." -us,scenario_039,head_medicare_eligible,claude-haiku-4.5,llm_error,age_disability,False,"The model claimed disabled people get Medicare 'regardless of age' and counted the $36,105 Social Security retirement income as proof of benefit eligibility. Under-65 Medicare requires SSDI disability benefits for 24 months, not retirement benefits plus a disabled flag. The head has 0 SSDI months and is 61, so they are not eligible." -us,scenario_039,head_medicare_eligible,claude-haiku-5.5,llm_error,age_disability,False,"The model correctly named the 24-month SSDI requirement, then ignored it and answered yes from the disabled flag alone. No SSDI receipt is listed, so the months default to 0 and the disability route fails for this 61-year-old head." -us,scenario_039,head_medicare_eligible,claude-opus-4.7,llm_error,age_disability,False,"The model acknowledged that under-65 Medicare 'typically' requires 24 months of SSDI but still answered eligible from the disabled flag. The head receives no SSDI (only retirement income), so months of SSDI receipt are 0, and at 61 they are below the age-65 threshold." -us,scenario_039,head_medicare_eligible,claude-opus-4.8,llm_error,age_disability,False,"The model equated 'disabled' with 'qualifying disabled individual'. PolicyEngine's disability route requires 24 or more months of SSDI receipt, which the head lacks (0 months; only retirement benefits). A 61-year-old head with no SSDI history is not Medicare eligible." -us,scenario_039,head_medicare_eligible,claude-opus-5,llm_error,age_disability,False,"The model asserted that PolicyEngine treats the disabled flag as conferring Medicare eligibility under 65. PolicyEngine actually checks age 65 or older, or at least 24 months of SSDI receipt. The head is 61 with 0 SSDI months, so neither test is met." -us,scenario_039,head_medicare_eligible,claude-sonnet-4.6,llm_error,age_disability,False,"The model named the 24-month SSDI condition and floated surviving-spouse status as a route, then assumed the disabled flag meant the SSDI condition was met. Surviving-spouse status does not confer Medicare. No SSDI receipt is listed (0 months; the benefit is retirement income), so the 61-year-old head is not eligible." -us,scenario_039,head_medicare_eligible,deepseek-v4.1-flash,llm_error,age_disability,False,"The model assumed PolicyEngine counts any disabled person as Medicare eligible. Its rule actually requires age 65 or older or at least 24 months of SSDI receipt. The head is 61 and has 0 SSDI months, so they are not eligible." -us,scenario_039,head_medicare_eligible,gemini-3.1-flash-lite-preview,llm_error,age_disability,False,"The model said age 61 plus disabled status meets Medicare requirements without checking the SSDI-duration condition. Under-65 eligibility requires at least 24 months of SSDI receipt, and the head has none (only retirement benefits), so they are not eligible." -us,scenario_039,head_medicare_eligible,gemini-4-argon,llm_error,age_disability,False,"The model treated the disabled flag as enough for Medicare under PolicyEngine rules. PolicyEngine's disability route depends on months of SSDI receipt (at least 24), which is 0 here, and the head is 61, below the age-65 route, so they are not eligible." -us,scenario_039,head_medicare_eligible,glm-5.2,llm_error,age_disability,False,"The model counted the generic disabled flag as a qualifying under-65 disability. Qualifying for Medicare through disability requires 24 months of SSDI entitlement (or a listed condition such as ESRD), none of which the head has. A 61-year-old with 0 SSDI months is ineligible." -us,scenario_039,head_medicare_eligible,gpt-5.4-nano,llm_error,age_disability,False,"The model assumed coverage starts as soon as someone is disabled. Medicare's disability route requires at least 24 months of SSDI receipt, and the head has 0 SSDI months (their Social Security is retirement income). At age 61 the head is not Medicare eligible." -us,scenario_039,head_medicare_eligible,gpt-5.6-luna,llm_error,age_disability,False,"The model applied a disability rule keyed only to the disabled flag. PolicyEngine's under-65 test is at least 24 months of SSDI receipt, which is 0 for this head, so the 61-year-old is not eligible." -us,scenario_039,head_medicare_eligible,gpt-6-astra,llm_error,age_disability,False,"The model claimed the stated disability triggers Medicare under the modeled rules. The modeled rule requires age 65 or older or at least 24 months of SSDI receipt, and the head is 61 with no SSDI receipt, so they are not eligible." -us,scenario_039,head_medicare_eligible,gpt-6-luna,llm_error,age_disability,False,"The model treated the disabled flag as granting Medicare before 65. Early eligibility requires a 24-month SSDI receipt history, and that unlisted input is 0 here (the head draws retirement, not disability, benefits), so the head is not eligible." -us,scenario_039,head_medicare_eligible,gpt-6.1-sol,llm_error,age_disability,False,"The model invoked PolicyEngine's disability-based Medicare rule but misread its trigger. The rule checks months of SSDI receipt against a 24-month minimum, not the `is_disabled` flag. The head has 0 SSDI months and is 61, so they are not eligible." -us,scenario_039,head_medicare_eligible,grok-4.3,llm_error,age_disability,False,"The model jumped from 'disabled' straight to 'Medicare eligible' and skipped the 24-month SSDI receipt requirement. The head receives no SSDI and is 61, below the age-65 threshold, so they are not eligible." -us,scenario_039,head_medicare_eligible,grok-4.7,llm_error,age_disability,False,"The model asserted that PolicyEngine treats disability as qualifying for Medicare. Its formula actually requires at least 24 months of SSDI receipt for under-65 eligibility, and that is 0 for this head, so the 61-year-old is not eligible." -us,scenario_039,head_medicare_eligible,kimi-k3,llm_error,age_disability,False,"The model stated the rule as 'age 65+ or disabled'. PolicyEngine's actual test is age 65+ or at least 24 months of SSDI receipt (or ESRD/ALS). The head is 61 with 0 SSDI months and no listed ESRD/ALS, so they are not eligible." -us,scenario_039,head_medicare_eligible,minimax-m3,llm_error,age_disability,False,"The model recognized that eligibility comes only after 24 months of SSDI, then assumed it was satisfied from the disabled flag. SSDI receipt is not listed and defaults to 0 months (the head's benefit is retirement income), so at 61 the head is not eligible." -us,scenario_039,head_medicare_eligible,muse-spark-1.3,llm_error,age_disability,False,"The model counted the head's Social Security retirement benefits as the disability route. Medicare before 65 requires 24 months of SSDI disability benefits specifically, not retirement benefits. The head has 0 SSDI months and is 61, so they are not eligible." +us,scenario_039,head_medicare_eligible,claude-fable-5,llm_error,age_disability,False,"The model treated Social Security retirement income plus the disabled flag as the disability route to Medicare. That route requires 24 months of Social Security disability (SSDI) receipt, and retirement benefits don't count toward it. At 61, with no SSDI months and no ESRD, the head is not eligible." +us,scenario_039,head_medicare_eligible,claude-fable-5.1,llm_error,age_disability,False,"The model said the head's Social Security benefits plus disability met PolicyEngine's disability route. That route requires at least 24 months of SSDI receipt, and the head's $36,105 is retirement income with zero SSDI months. A 61-year-old without ESRD fails every test." +us,scenario_039,head_medicare_eligible,claude-haiku-4.5,llm_error,age_disability,False,"The model wrongly said disabled people qualify for Medicare 'regardless of age'. It then treated retirement benefit receipt as evidence of SSDI. Under-65 eligibility requires 24 months of Social Security disability benefits, and the head has none, so a 61-year-old is ineligible." +us,scenario_039,head_medicare_eligible,claude-haiku-5.5,llm_error,age_disability,False,"The model correctly said disability-based Medicare requires 24 months of SSDI receipt, then ignored that and answered yes because of the disabled flag. The head has no SSDI income and zero SSDI months, so the 24-month test fails and the head is not eligible at 61." +us,scenario_039,head_medicare_eligible,claude-opus-4.7,llm_error,age_disability,False,"The model mentioned the 24-month SSDI requirement but still counted the bare disabled flag as qualifying. The head receives only Social Security retirement income and has zero SSDI months, so the disability route fails and a 61-year-old is ineligible." +us,scenario_039,head_medicare_eligible,claude-opus-4.8,llm_error,age_disability,False,"The model treated 'disabled' status as enough for Medicare under 65. Under PolicyEngine's rule, eligibility before 65 requires positive SSDI income and at least 24 months of receipt. The head has neither, so the head is ineligible." +us,scenario_039,head_medicare_eligible,claude-opus-5,llm_error,age_disability,False,"The model claimed PolicyEngine treats a disabled person under 65 as Medicare-eligible. PolicyEngine's rule requires age 65+ or positive SSDI income with at least 24 months of receipt, and the disabled flag is not an input to it. The head has zero SSDI months, so the result is not eligible." +us,scenario_039,head_medicare_eligible,claude-sonnet-4.6,llm_error,age_disability,False,"The model stated the correct test (24 months of SSDI receipt) but applied it as if the 'disabled' flag satisfied it. The head has no SSDI income and zero SSDI months, and surviving-spouse status has no bearing on Medicare. The head is ineligible at 61." +us,scenario_039,head_medicare_eligible,deepseek-v4.1-flash,llm_error,age_disability,False,"The model claimed PolicyEngine treats disabled people as Medicare-eligible. PolicyEngine actually requires positive SSDI income and at least 24 months of receipt for anyone under 65. The head has zero SSDI months, so a 61-year-old is not eligible." +us,scenario_039,head_medicare_eligible,gemini-3.1-flash-lite-preview,llm_error,age_disability,False,"The model treated age 61 plus the disabled flag as meeting Medicare requirements. Under 65, PolicyEngine requires positive SSDI income and at least 24 months of receipt. The head has neither, so the head is ineligible." +us,scenario_039,head_medicare_eligible,gemini-4-argon,llm_error,age_disability,False,"The model counted the disabled flag as meeting PolicyEngine's Medicare test. That test uses age 65+ or positive SSDI income with at least 24 months of receipt. General disability status is not an input to it. The head has zero SSDI months, so the head is not eligible." +us,scenario_039,head_medicare_eligible,glm-5.2,llm_error,age_disability,False,"The model treated the disabled flag as a 'qualifying disability' for Medicare. Under 65, PolicyEngine requires positive SSDI income and at least 24 months of receipt, and the head has neither. The head is ineligible at 61." +us,scenario_039,head_medicare_eligible,gpt-5.4-nano,llm_error,age_disability,False,"The model assumed coverage starts as soon as someone is disabled. Medicare's disability route starts only after 24 months of SSDI receipt, and the head has zero SSDI months (only retirement income). The head is ineligible at 61." +us,scenario_039,head_medicare_eligible,gpt-5.6-luna,llm_error,age_disability,False,"The model applied a disability rule that does not exist: disabled status alone does not grant Medicare under 65. PolicyEngine's rule requires positive SSDI income and at least 24 months of receipt for a person under 65. The head has neither, so the head is not eligible." +us,scenario_039,head_medicare_eligible,gpt-6-astra,llm_error,age_disability,False,"The model treated the stated disability as meeting the Medicare rule. The modeled rule requires positive SSDI income and at least 24 months of receipt for anyone under 65, and the head has neither. The head is ineligible." +us,scenario_039,head_medicare_eligible,gpt-6-luna,llm_error,age_disability,False,"The model claimed disability gives Medicare eligibility before 65. PolicyEngine requires positive Social Security disability income and at least 24 months of receipt for anyone under 65, and the head has neither. The head is not eligible at 61." +us,scenario_039,head_medicare_eligible,gpt-6.1-sol,llm_error,age_disability,False,"The model assumed PolicyEngine's disability rule is triggered by the disabled flag. The rule actually depends on months of SSDI receipt (24 minimum), and the head has zero, so the head is not eligible." +us,scenario_039,head_medicare_eligible,gpt-6.1-terra,llm_error,age_disability,False,"The model invented a simplified rule where disabled status equals Medicare eligibility. PolicyEngine's rule requires positive SSDI income and at least 24 months of receipt for people under 65. The head has neither, so the result is ineligible." +us,scenario_039,head_medicare_eligible,grok-4.3,llm_error,age_disability,False,"The model treated 'disabled' as automatically meaning Medicare-eligible. Under 65, PolicyEngine requires positive SSDI income and at least 24 months of receipt. The head has neither, so the head is not eligible." +us,scenario_039,head_medicare_eligible,grok-4.7,llm_error,age_disability,False,"The model said PolicyEngine treats disability as qualifying. PolicyEngine's test requires age 65+ or positive SSDI income with at least 24 months of receipt, and the head meets neither route. The answer is ineligible." +us,scenario_039,head_medicare_eligible,kimi-k3,llm_error,age_disability,False,"The model described PolicyEngine's Medicare rule as 'age 65+ or disabled'. The non-age route requires positive SSDI income and at least 24 months of receipt, and the head has zero SSDI months, so the head is not eligible." +us,scenario_039,head_medicare_eligible,minimax-m3,llm_error,age_disability,False,"The model acknowledged the 24-month SSDI requirement but answered yes anyway because of the disabled flag. The head receives no SSDI (only retirement income), so the 24-month condition is not met and the head is ineligible at 61." +us,scenario_039,head_medicare_eligible,muse-spark-1.3,llm_error,age_disability,False,"The model treated Social Security retirement income as if it were the disability benefit that leads to Medicare. Only 24 months of SSDI receipt qualifies someone under 65, and the head has zero SSDI months and no ESRD. The head is not eligible." us,scenario_039,payroll_tax,gpt-5.4-nano,llm_error,payroll_tax_base,False,"The model invented wage earnings and applied the 7.65% employee Social Security and Medicare rate to an unstated payroll-tax base. The household has no listed wage or salary income, while its listed estate, retirement, IRA, pension, and negative self-employment income are not subject to employee payroll tax, yielding $0." us,scenario_039,payroll_tax,kimi-k2.6,parse_contract_failure,missing_output,False,"The model supplied no payroll_tax output or explanation, violating the required structured-output contract." us,scenario_039,self_employment_tax,kimi-k2.6,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. -us,scenario_039,state_income_tax_before_refundable_credits,claude-fable-5,llm_error,taxable_income_or_deductions,False,"It used the correct $8,750 standard deduction but left out the $930 personal exemption, giving $39,770 of taxable income instead of $38,839.97. It then reported $2,192, which does not match its own ~$2,029 bracket result." -us,scenario_039,state_income_tax_before_refundable_credits,claude-fable-5.1,llm_error,household_unit_or_filing_status,False,"It applied the $17,500 joint standard deduction because the head is a surviving spouse. A surviving spouse with no dependent child files single and gets the $8,750 deduction, so taxable income is $38,839.97, not $30,090." -us,scenario_039,state_income_tax_before_refundable_credits,claude-haiku-4.5,llm_error,age_disability,False,"It invented a Virginia retirement-income credit and disability exclusion that wipe out the tax. Virginia's age deduction requires age 65 or older, and the disability subtraction covers only disability income, which this 61-year-old does not have. Virginia taxable income therefore stays at $38,839.97." -us,scenario_039,state_income_tax_before_refundable_credits,claude-haiku-5.5,llm_error,age_disability,False,"It applied Virginia's age 65+/disability deduction to a 61-year-old with no disability income. Only the taxable Social Security subtraction, the $8,750 standard deduction and the $930 exemption apply, which leaves $38,839.97 taxable." -us,scenario_039,state_income_tax_before_refundable_credits,claude-opus-4.7,llm_error,household_unit_or_filing_status,False,"It treated the surviving spouse as a joint filer and used a ~$17,000 standard deduction instead of the $8,750 single amount. It also made errors in the bracket arithmetic." -us,scenario_039,state_income_tax_before_refundable_credits,claude-opus-4.8,llm_error,age_disability,False,"It used the outdated $8,500 standard deduction and added an $800 extra exemption for disability, even though Virginia's additional exemption is only for age 65+ or blindness. It then cut its own $1,944 result to $1,545 for unspecified 'medical/other adjustments' that Virginia does not allow on top of the standard deduction." -us,scenario_039,state_income_tax_before_refundable_credits,claude-opus-5,llm_error,thresholds_rates,False,"It used an $8,500 standard deduction instead of the 2026 single amount of $8,750 and added a made-up '$30 personal exemption credit' adjustment. That overstates taxable income by $250, giving ~$1,990 instead of $1,975.80." -us,scenario_039,state_income_tax_before_refundable_credits,claude-sonnet-4.6,llm_error,age_disability,False,"It applied a made-up $20,000 disability subtraction to pension and IRA income. Virginia's disability subtraction covers only disability income, which the head does not have. It also used the $17,000 joint standard deduction and three $800 exemptions instead of the $8,750 single deduction and one $930 exemption." -us,scenario_039,state_income_tax_before_refundable_credits,claude-sonnet-5,llm_error,thresholds_rates,False,"It used an $8,500 standard deduction with no $930 personal exemption, giving $2,044. It then raised that to $3,400 for no stated reason, when the $8,750 deduction plus the $930 exemption give $38,839.97 taxable and $1,975.80 of tax." -us,scenario_039,state_income_tax_before_refundable_credits,claude-sonnet-5.5,llm_error,household_unit_or_filing_status,False,"It assumed the $17,500 joint standard deduction for a surviving spouse. With no dependent child the head files single and gets $8,750, so taxable income is $38,839.97, not $30,090." -us,scenario_039,state_income_tax_before_refundable_credits,deepseek-v4-flash-0731,llm_error,age_disability,False,"It subtracted the full $36,105 of Social Security from federal AGI instead of only the $30,689.25 included in AGI. It also applied a $12,000 retirement subtraction for disability that a 61-year-old does not get, and used a $4,000 deduction and ~$970 exemption instead of $8,750 and $930." -us,scenario_039,state_income_tax_before_refundable_credits,deepseek-v4-pro,llm_error,taxable_income_or_deductions,False,"It never subtracted the $30,689.25 of federally taxable Social Security, which Virginia fully excludes. As a result it taxed $69,529 instead of $38,839.97." -us,scenario_039,state_income_tax_before_refundable_credits,deepseek-v4-pro-0813,llm_error,thresholds_rates,False,"It used the 2024–2025 Virginia single standard deduction of $8,500 instead of the 2026 amount of $8,750. That puts taxable income at $39,090 instead of $38,839.97 and the tax $14.38 too high." -us,scenario_039,state_income_tax_before_refundable_credits,deepseek-v4.1-flash,llm_error,thresholds_rates,False,"It applied an $8,500 standard deduction instead of the 2026 single amount of $8,750. The resulting $39,090 of taxable income produces $1,990.18 instead of $1,975.80." -us,scenario_039,state_income_tax_before_refundable_credits,gemini-3-flash-preview,llm_error,thresholds_rates,False,"It used the outdated $8,500 Virginia standard deduction instead of the 2026 single amount of $8,750. That overstates taxable income by $250 and the tax by $14.38." -us,scenario_039,state_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,taxable_income_or_deductions,False,"It gave no computation. Its $2,420 implies Virginia taxable income of about $46,600, so it left out most of the $8,750 standard deduction and $930 exemption from the $48,519.97 Virginia AGI." -us,scenario_039,state_income_tax_before_refundable_credits,gemini-3.1-pro-preview,llm_error,thresholds_rates,False,"Its $1,990 matches using the $8,500 standard deduction instead of the 2026 single amount of $8,750, which overstates taxable income by $250." -us,scenario_039,state_income_tax_before_refundable_credits,gemini-3.5-flash,llm_error,thresholds_rates,False,"It used a $9,000 standard deduction and an $800 personal exemption instead of $8,750 and $930, giving $38,720 of taxable income instead of $38,839.97." -us,scenario_039,state_income_tax_before_refundable_credits,gemini-3.5-flash-lite,llm_error,taxable_income_or_deductions,False,"It gave no computation. Its $3,371 implies about $63,000 of Virginia taxable income, which is more than the $48,519.97 Virginia AGI, so it did not fully subtract the $30,689.25 of taxable Social Security." -us,scenario_039,state_income_tax_before_refundable_credits,gemini-3.6-flash,llm_error,thresholds_rates,False,"It used an $8,000 standard deduction instead of the 2026 single amount of $8,750, giving $39,590 of taxable income instead of $38,839.97." -us,scenario_039,state_income_tax_before_refundable_credits,gemini-3.7-flash,llm_error,thresholds_rates,False,"Its $1,990 matches using the $8,500 standard deduction instead of the 2026 single amount of $8,750, which overstates taxable income by $250." -us,scenario_039,state_income_tax_before_refundable_credits,gemini-3.8-flash,llm_error,thresholds_rates,False,"It used an $8,000 standard deduction instead of the 2026 single amount of $8,750, which taxes $39,590 instead of $38,839.97." -us,scenario_039,state_income_tax_before_refundable_credits,gemini-4-argon,llm_error,thresholds_rates,False,"It used the pre-2019 $3,000 Virginia standard deduction instead of the 2026 single amount of $8,750, giving $44,590 of taxable income instead of $38,839.97." -us,scenario_039,state_income_tax_before_refundable_credits,glm-5.2,llm_error,thresholds_rates,False,"Its federal AGI and Social Security subtraction are right, but it used the $8,500 standard deduction instead of the 2026 single amount of $8,750, so it gets $1,990.18 instead of $1,975.80." -us,scenario_039,state_income_tax_before_refundable_credits,glm-5.3,llm_error,taxable_income_or_deductions,False,"It left the $25,950 of estate income out of income and treated the self-employment loss as zero. It then applied a flat 2% rate instead of Virginia's 2–5.75% brackets and added $2,000 of made-up 'prior-year estimated payments' to the liability." -us,scenario_039,state_income_tax_before_refundable_credits,gpt-5.4-mini,llm_error,age_disability,False,"It claimed age-based treatment brings the Virginia base to zero, but Virginia's age deduction requires age 65 and the head is 61. After the taxable Social Security subtraction, the $8,750 standard deduction and the $930 exemption, $38,839.97 remains taxable." -us,scenario_039,state_income_tax_before_refundable_credits,gpt-5.4-nano,llm_error,taxable_income_or_deductions,False,"It assumed a low-income case with no tax. In fact the $25,950 of estate income, $26,800 of IRA distributions and $2,030 of pension income, net of the self-employment loss, leave $48,519.97 of Virginia AGI and $38,839.97 of taxable income." -us,scenario_039,state_income_tax_before_refundable_credits,gpt-5.5,llm_error,thresholds_rates,False,"It used the $8,500 single standard deduction instead of the 2026 amount of $8,750, which taxes $39,090 instead of $38,839.97." -us,scenario_039,state_income_tax_before_refundable_credits,gpt-5.6-luna,llm_error,household_unit_or_filing_status,False,"It applied a surviving-spouse/joint standard deduction to a head with no dependent child, who files single and gets $8,750. Its implied deductions of about $13,430 understate taxable income compared with $38,839.97." -us,scenario_039,state_income_tax_before_refundable_credits,gpt-5.6-sol,llm_error,household_unit_or_filing_status,False,"It used the $17,500 joint standard deduction for a surviving spouse with no dependents, who files single with an $8,750 deduction. That gives $30,090 of taxable income instead of $38,839.97." -us,scenario_039,state_income_tax_before_refundable_credits,gpt-5.6-terra,llm_error,household_unit_or_filing_status,False,"It applied a surviving-spouse standard deduction above the $8,750 single amount, although with no dependent child the head files single. Its $1,789 implies about $35,600 of taxable income instead of $38,839.97." -us,scenario_039,state_income_tax_before_refundable_credits,gpt-6-astra,llm_error,household_unit_or_filing_status,False,"It subtracted the $17,500 joint standard deduction because the head is a surviving spouse. With no qualifying dependent the head files single with an $8,750 deduction, so taxable income is $38,839.97." -us,scenario_039,state_income_tax_before_refundable_credits,gpt-6-luna,llm_error,taxable_income_or_deductions,False,"It never subtracted the $30,689.25 of federally taxable Social Security, which Virginia excludes. As a result it taxed $69,529 instead of $38,839.97." -us,scenario_039,state_income_tax_before_refundable_credits,gpt-6.1-sol,llm_error,household_unit_or_filing_status,False,"It used the $17,500 joint standard deduction instead of the $8,750 single amount for a surviving spouse with no dependents. It also miscomputed its own bracket total by $30." -us,scenario_039,state_income_tax_before_refundable_credits,grok-4.3,llm_error,taxable_income_or_deductions,False,"It claimed the standard deduction and exemptions cancel all income. After subtracting taxable Social Security, the $8,750 deduction and $930 exemption only bring $48,519.97 of Virginia AGI down to $38,839.97 of taxable income." -us,scenario_039,state_income_tax_before_refundable_credits,grok-4.5,llm_error,thresholds_rates,False,"It used an $8,000 standard deduction instead of the 2026 single amount of $8,750, giving $39,590 of taxable income instead of $38,839.97." -us,scenario_039,state_income_tax_before_refundable_credits,grok-4.6,llm_error,thresholds_rates,False,"It correctly ruled out the age deduction but used the $8,500 standard deduction instead of the 2026 single amount of $8,750, which overstates taxable income by $250." -us,scenario_039,state_income_tax_before_refundable_credits,grok-4.7,llm_error,thresholds_rates,False,"It used an $8,500 standard deduction instead of the 2026 single amount of $8,750, so it taxes $39,090 instead of $38,839.97." -us,scenario_039,state_income_tax_before_refundable_credits,grok-build-0.1,llm_error,thresholds_rates,False,"It used an $8,000 standard deduction instead of the 2026 single amount of $8,750, giving $39,590 of taxable income instead of $38,839.97." -us,scenario_039,state_income_tax_before_refundable_credits,inkling,llm_error,thresholds_rates,False,"It applied an ~$8,000 standard deduction instead of the 2026 single amount of $8,750, which overstates taxable income by $750." -us,scenario_039,state_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,It submitted no value or explanation for state_income_tax_before_refundable_credits. -us,scenario_039,state_income_tax_before_refundable_credits,minimax-m3,llm_error,age_disability,False,"It did not subtract Social Security, invented $6,000 age and disability deductions and a surviving-spouse adjustment that a 61-year-old does not get, and then reported $1,500. That figure is unrelated to its own ~$4,100 computation." -us,scenario_039,state_income_tax_before_refundable_credits,muse-spark-1.3,llm_error,thresholds_rates,False,"It used an $8,000 standard deduction instead of the 2026 single amount of $8,750, which taxes $39,590 instead of $38,839.97." -us,scenario_039,state_income_tax_before_refundable_credits,muse-wonder,llm_error,thresholds_rates,False,"It used the $8,500 single standard deduction instead of the 2026 amount of $8,750, giving $39,090 of taxable income instead of $38,839.97." -us,scenario_039,state_income_tax_before_refundable_credits,ox-alpha,llm_error,taxable_income_or_deductions,False,"It wrongly claimed Virginia's Social Security subtraction requires AGI of $50,000 or less. Virginia subtracts all federally taxable Social Security at any income level. It also used an $8,500 standard deduction instead of $8,750." -us,scenario_039,state_income_tax_before_refundable_credits,qwen-3.7-max,llm_error,taxable_income_or_deductions,False,"It treated the $930 personal exemption as the whole standard deduction and left out the $8,750 standard deduction, getting $1,878.93. It then reported $3,260.45, which does not match that result." -us,scenario_039,state_income_tax_before_refundable_credits,qwen3.8-max,llm_error,age_disability,False,"It invented an 'age-61 exemption' of $11,898 and treated the $2,030 of pension income as a nonrefundable credit against tax. Virginia has neither, and taxable income is $38,839.97, which gives $1,975.80 of tax." +us,scenario_039,state_income_tax_before_refundable_credits,claude-fable-5,llm_error,taxable_income_or_deductions,False,"It used the $8,750 standard deduction but left out the $930 personal exemption, which gave taxable income of $39,770 and about $2,029 of tax. It then reported $2,192, which does not match its own arithmetic." +us,scenario_039,state_income_tax_before_refundable_credits,claude-fable-5.1,llm_error,household_unit_or_filing_status,False,"It applied the $17,500 joint standard deduction to the surviving spouse. With no dependent, the head files as single and gets the $8,750 deduction, so taxable income is $38,839.97, not $30,090." +us,scenario_039,state_income_tax_before_refundable_credits,claude-haiku-4.5,llm_error,categorical_eligibility,False,"It invented a Virginia retirement income credit and a disability income exclusion that wipe out the tax. Virginia's age deduction starts at 65, and its disability subtraction covers only disability income, so neither applies to this 61-year-old's IRA, pension and estate income. The correct tax is $1,975.80." +us,scenario_039,state_income_tax_before_refundable_credits,claude-haiku-5.5,llm_error,age_disability,False,"It claimed an age 65+ or disability deduction that cancels the tax. The head is 61, below the age-deduction threshold, and has no disability income to subtract. Only the Social Security subtraction, the $8,750 standard deduction and the $930 exemption apply, leaving $38,839.97 of taxable income." +us,scenario_039,state_income_tax_before_refundable_credits,claude-opus-4.7,llm_error,household_unit_or_filing_status,False,"It treated the surviving spouse as a joint filer and deducted $17,000. With no dependent, the head files as single and gets the $8,750 deduction, so taxable income is $38,839.97, not $30,590." +us,scenario_039,state_income_tax_before_refundable_credits,claude-opus-4.8,llm_error,age_disability,False,"It used an $8,500 standard deduction instead of $8,750 and added an $800 exemption for disability. Virginia gives the extra $800 exemption only to filers who are 65+ or blind. It then cut its own $1,944 figure to $1,545 for medical adjustments that do not apply under the standard deduction." +us,scenario_039,state_income_tax_before_refundable_credits,claude-opus-5,llm_error,taxable_income_or_deductions,False,"It used the old $8,500 standard deduction instead of the 2026 single amount of $8,750. It also treated the $930 personal exemption as a vague '$30 credit effect' instead of subtracting it from income, which produced $1,990 instead of $1,975.80." +us,scenario_039,state_income_tax_before_refundable_credits,claude-sonnet-4.6,llm_error,categorical_eligibility,False,"It invented a $20,000 subtraction for pension and IRA income of disabled filers under 65, which Virginia does not have. It also used the $17,000 joint standard deduction for a single filer and claimed three $800 exemptions instead of one $930 exemption." +us,scenario_039,state_income_tax_before_refundable_credits,claude-sonnet-5,llm_error,taxable_income_or_deductions,False,"It reached about $2,044 using an $8,500 standard deduction and no $930 personal exemption, then raised the answer to $3,400 with no basis. Correct taxable income of $38,839.97 gives $1,975.80." +us,scenario_039,state_income_tax_before_refundable_credits,claude-sonnet-5.5,llm_error,household_unit_or_filing_status,False,"It assumed a $17,500 surviving-spouse standard deduction. With no dependent, the head files as single and gets $8,750, so taxable income is $38,839.97, not $30,090." +us,scenario_039,state_income_tax_before_refundable_credits,deepseek-v4-flash-0731,llm_error,taxable_income_or_deductions,False,"It subtracted the full $36,105 of Social Security instead of the $30,689.25 that was federally taxable. It also invented a $12,000 retirement subtraction for disabled filers and used a $4,000 standard deduction and a $970 exemption instead of $8,750 and $930." +us,scenario_039,state_income_tax_before_refundable_credits,deepseek-v4-pro,llm_error,taxable_income_or_deductions,False,"It never subtracted the $30,689.25 of taxable Social Security from federal AGI, so it taxed $69,529 instead of $38,839.97." +us,scenario_039,state_income_tax_before_refundable_credits,deepseek-v4-pro-0813,llm_error,taxable_income_or_deductions,False,"It used the 2024 standard deduction of $8,500 instead of the 2026 single amount of $8,750. That overstated taxable income by $250 and tax by $14.38." +us,scenario_039,state_income_tax_before_refundable_credits,deepseek-v4.1-flash,llm_error,taxable_income_or_deductions,False,"It used an $8,500 standard deduction instead of the 2026 amount of $8,750. Taxable income came out at $39,090 instead of $38,839.97, giving $1,990.18 instead of $1,975.80." +us,scenario_039,state_income_tax_before_refundable_credits,gemini-3-flash-preview,llm_error,taxable_income_or_deductions,False,"It applied the outdated $8,500 standard deduction instead of the 2026 amount of $8,750, which overstated tax by $14.38." +us,scenario_039,state_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,taxable_income_or_deductions,False,"It gave no computation. Its $2,420 implies Virginia taxable income of about $46,565, roughly $7,700 more than the correct $38,839.97. That fits applying only a small deduction instead of the $8,750 standard deduction plus the $930 exemption." +us,scenario_039,state_income_tax_before_refundable_credits,gemini-3.1-pro-preview,llm_error,taxable_income_or_deductions,False,"Its $1,990 matches using an $8,500 standard deduction with the $930 exemption. The 2026 single standard deduction is $8,750, which gives $1,975.80." +us,scenario_039,state_income_tax_before_refundable_credits,gemini-3.5-flash,llm_error,taxable_income_or_deductions,False,"It used a $9,000 standard deduction and an $800 personal exemption. The correct amounts are $8,750 and $930, and its two errors only partly cancel." +us,scenario_039,state_income_tax_before_refundable_credits,gemini-3.5-flash-lite,llm_error,taxable_income_or_deductions,False,"It gave no computation. Its $3,371 implies taxable income of about $63,100, far above the correct $38,839.97, which fits failing to subtract the $30,689.25 of taxable Social Security from federal AGI." +us,scenario_039,state_income_tax_before_refundable_credits,gemini-3.6-flash,llm_error,taxable_income_or_deductions,False,"It used the old $8,000 standard deduction instead of the 2026 amount of $8,750. It also made an arithmetic error: tax on its own $39,590 is $2,018.93, not $2,028.93." +us,scenario_039,state_income_tax_before_refundable_credits,gemini-3.7-flash,llm_error,taxable_income_or_deductions,False,"Its $1,990 matches deducting the old $8,500 standard deduction instead of the 2026 single amount of $8,750." +us,scenario_039,state_income_tax_before_refundable_credits,gemini-3.8-flash,llm_error,taxable_income_or_deductions,False,"It deducted the pre-2024 standard deduction of $8,000 instead of $8,750, which overstated taxable income by $750. Tax on its $39,590 of taxable income is $2,018.93. It reported $2,024." +us,scenario_039,state_income_tax_before_refundable_credits,gemini-4-argon,llm_error,taxable_income_or_deductions,False,"It applied a $3,000 standard deduction, a pre-2019 amount, instead of the 2026 single amount of $8,750. Taxable income came out at $44,590 instead of $38,839.97." +us,scenario_039,state_income_tax_before_refundable_credits,glm-5.2,llm_error,taxable_income_or_deductions,False,"It handled the Social Security subtraction and exemption correctly but used the $8,500 standard deduction instead of the 2026 amount of $8,750, which gave $1,990.18." +us,scenario_039,state_income_tax_before_refundable_credits,glm-5.3,llm_error,taxable_income_or_deductions,False,"It left out the $25,950 of estate income and the self-employment loss and used an invented flat 2% rate. It then added a made-up $2,000 of 'prior-year estimated payments' to reach $2,516." +us,scenario_039,state_income_tax_before_refundable_credits,gpt-5.4-mini,llm_error,age_disability,False,"It relied on 'age-based treatment' to bring taxable income to zero. Virginia's age deduction requires age 65, and the 61-year-old head still has $38,839.97 of taxable income after the Social Security subtraction, standard deduction and exemption." +us,scenario_039,state_income_tax_before_refundable_credits,gpt-5.4-nano,llm_error,taxable_income_or_deductions,False,"It assumed a low-income scenario with zero tax. It ignored the $48,519.97 of Virginia AGI from IRA, pension and estate income that remains after the Social Security subtraction and is taxable after the $8,750 deduction and $930 exemption." +us,scenario_039,state_income_tax_before_refundable_credits,gpt-5.5,llm_error,taxable_income_or_deductions,False,"It applied the $8,500 single standard deduction instead of the 2026 amount of $8,750, so its taxable income of $39,090 was $250 too high." +us,scenario_039,state_income_tax_before_refundable_credits,gpt-5.6-luna,llm_error,household_unit_or_filing_status,False,"It applied a surviving-spouse or joint-filer standard deduction. With no dependent, the head files as single and gets an $8,750 deduction, leaving $38,839.97 of taxable income and $1,975.80 of tax." +us,scenario_039,state_income_tax_before_refundable_credits,gpt-5.6-sol,llm_error,household_unit_or_filing_status,False,"It used the $17,500 joint standard deduction for the surviving spouse. With no qualifying dependent, the single deduction of $8,750 applies, so taxable income is $38,839.97, not $30,090." +us,scenario_039,state_income_tax_before_refundable_credits,gpt-5.6-terra,llm_error,household_unit_or_filing_status,False,"It applied a surviving-spouse standard deduction larger than the single amount of $8,750. The head has no dependent and files as single, so its taxable income and its $1,789 tax were too low." +us,scenario_039,state_income_tax_before_refundable_credits,gpt-6-astra,llm_error,household_unit_or_filing_status,False,"It deducted the $17,500 surviving-spouse amount. With no dependent, Virginia treats the head as a single filer with an $8,750 standard deduction, giving $38,839.97 of taxable income." +us,scenario_039,state_income_tax_before_refundable_credits,gpt-6-luna,llm_error,taxable_income_or_deductions,False,"It started from the full federal AGI and never subtracted the $30,689.25 of taxable Social Security, which Virginia exempts completely. It taxed $69,529 instead of $38,839.97." +us,scenario_039,state_income_tax_before_refundable_credits,gpt-6.1-sol,llm_error,household_unit_or_filing_status,False,"It used the $17,500 surviving-spouse standard deduction instead of the $8,750 single amount, since the head has no dependent. It also miscalculated tax on its own $30,090, which is $1,472.68, not $1,442.68." +us,scenario_039,state_income_tax_before_refundable_credits,gpt-6.1-terra,llm_error,taxable_income_or_deductions,False,"Its $2,221.43 implies taxable income of about $43,112, so it deducted only about $5,400 from the $48,519.97 of Virginia AGI. The correct deductions are the $8,750 standard deduction plus the $930 exemption, totaling $9,680." +us,scenario_039,state_income_tax_before_refundable_credits,grok-4.3,llm_error,taxable_income_or_deductions,False,"It claimed the standard deduction and exemptions cancel all income. They total only $9,680 against $48,519.97 of Virginia AGI, leaving $38,839.97 taxable." +us,scenario_039,state_income_tax_before_refundable_credits,grok-4.5,llm_error,taxable_income_or_deductions,False,"It used the pre-2024 single standard deduction of $8,000 instead of the 2026 amount of $8,750, so taxable income was $39,590 instead of $38,839.97." +us,scenario_039,state_income_tax_before_refundable_credits,grok-4.6,llm_error,taxable_income_or_deductions,False,"It correctly excluded the age deduction but used an $8,500 standard deduction instead of $8,750, which overstated tax by $14.38." +us,scenario_039,state_income_tax_before_refundable_credits,grok-4.7,llm_error,taxable_income_or_deductions,False,"It applied an $8,500 standard deduction instead of the 2026 single amount of $8,750, producing $1,990.17 instead of $1,975.80." +us,scenario_039,state_income_tax_before_refundable_credits,grok-build-0.1,llm_error,taxable_income_or_deductions,False,"It subtracted the outdated $8,000 standard deduction instead of $8,750, so taxable income was $750 too high at $39,590." +us,scenario_039,state_income_tax_before_refundable_credits,inkling,llm_error,taxable_income_or_deductions,False,"It used an $8,000 standard deduction instead of the 2026 amount of $8,750, which overstated Virginia taxable income by $750 and tax by about $43." +us,scenario_039,state_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"It submitted no usable value or explanation for state_income_tax_before_refundable_credits, so its answer is missing." +us,scenario_039,state_income_tax_before_refundable_credits,minimax-m3,llm_error,age_disability,False,"It started from $84,625, including all Social Security, and never applied Virginia's Social Security subtraction. It also invented age-65 and disability deductions for a 61-year-old, then replaced its own $4,100 estimate with an arbitrary $1,500." +us,scenario_039,state_income_tax_before_refundable_credits,muse-spark-1.3,llm_error,taxable_income_or_deductions,False,"It applied an $8,000 standard deduction instead of the 2026 single amount of $8,750, which gave $39,590 of taxable income and $2,019 of tax." +us,scenario_039,state_income_tax_before_refundable_credits,muse-wonder,llm_error,taxable_income_or_deductions,False,"It used the $8,500 single standard deduction instead of the 2026 amount of $8,750, which overstated taxable income by $250." +us,scenario_039,state_income_tax_before_refundable_credits,ox-alpha,llm_error,taxable_income_or_deductions,False,"It wrongly claimed that Virginia's Social Security subtraction requires AGI of $50,000 or less. Virginia subtracts all federally taxable Social Security regardless of income, so it taxed $69,779 instead of $38,839.97." +us,scenario_039,state_income_tax_before_refundable_credits,qwen-3.7-max,llm_error,taxable_income_or_deductions,False,"It treated the $930 personal exemption as the standard deduction and left out the $8,750 standard deduction, which gave $1,878.93. It then reported $3,260.45, which does not match its own arithmetic." +us,scenario_039,state_income_tax_before_refundable_credits,qwen3.8-max,llm_error,age_disability,False,"It invented an $11,898 'age-61 exemption' and a nonrefundable 'pension deduction' credit of $2,030 to wipe out the tax. Virginia has no age benefit below 65 and no such credit, so the $1,975.80 of tax remains." us,scenario_039,state_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. us,scenario_040,federal_income_tax_before_refundable_credits,deepseek-v4-pro,llm_error,taxable_income_or_deductions,False,"The model computed AGI correctly at $32,300 but assumed the TCJA sunset took effect in 2026, subtracting a $18,850 standard deduction plus two revived personal exemptions of $10,600 for $29,450 of offsets. Personal exemptions remain repealed in 2026 and the MFJ standard deduction is $32,200, plus $3,300 of aged additional standard deduction and the $12,000 OBBBA senior deduction for two 65+ spouses, totaling $47,500 — more than AGI, so taxable income is $0 rather than the $2,850 it taxed at 10%." us,scenario_040,federal_income_tax_before_refundable_credits,deepseek-v4-pro-0813,llm_error,taxable_income_or_deductions,False,"The model reached the correct $32,300 AGI but then paired a $20,000 MFJ standard deduction with $10,600 of personal exemptions, a combination that exists under no 2026 rule set — personal exemptions are permanently repealed and the 2026 MFJ standard deduction is $32,200. Adding the $3,300 aged additional standard deduction and the $12,000 senior deduction for two spouses aged 65+ wipes out the entire $32,300 of AGI, leaving $0 taxable income instead of the $1,700 it taxed at 10%." @@ -3894,56 +4030,57 @@ us,scenario_040,state_income_tax_before_refundable_credits,minimax-m3,llm_error, us,scenario_040,state_income_tax_before_refundable_credits,qwen3.8-max,llm_error,taxable_income_or_deductions,False,"The model taxed $21,420 of Social Security as part of the Arizona base, missing both that provisional income of $40,600 puts only $4,300 of the $25,200 in federal AGI and that Arizona subtracts 100% of the Social Security benefits included in federal AGI. It also contradicted its own arithmetic, computing $484.25 and then submitting $486.25; with Social Security removed, Arizona AGI is $28,000, below the roughly $32,200 MFJ standard deduction, so taxable income and tax are both zero." us,scenario_040,state_refundable_credits,claude-opus-4.7,llm_error,categorical_eligibility,False,"The model conflated Arizona’s distinct excise-tax and property-tax credits and treated age plus an asserted $25,000 AGI ceiling as sufficient for a $200 refundable credit. It never applied the specific eligibility requirements for either Arizona credit; this household qualifies for neither, so az_refundable_credits is $0." us,scenario_040,state_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"The model omitted state_refundable_credits entirely instead of submitting the required numeric value and explanation. The required output is $0 because every state and locality refundable-credit component, including Arizona’s, evaluates to zero." -us,scenario_042,federal_income_tax_before_refundable_credits,claude-fable-5,llm_error,taxable_income_or_deductions,False,"It counted only the $5,920 of non-qualified dividends and treated the $928 of qualified dividends as already inside that figure. That understated non-SS income ($32,807 instead of $33,735), taxable SS ($16,057 instead of $16,846) and AGI ($48,864 instead of $50,581). Its taxable income of $24,714 is about $1,700 below the correct $26,431, which produced the low $2,133." -us,scenario_042,federal_income_tax_before_refundable_credits,claude-fable-5.1,llm_error,taxable_income_or_deductions,False,"It filed as a qualifying surviving spouse and used the $32,200 joint standard deduction plus a $1,650 aged add-on, even though no dependent child is listed, so the head files Single. Single filing gives $16,100 + $2,050 + $6,000 senior = $24,150 in deductions. Using joint figures cut taxable income to about $10,717 instead of $26,431, and it also taxed the $3,753 of capital gains as ordinary income." -us,scenario_042,federal_income_tax_before_refundable_credits,claude-haiku-4.5,llm_error,taxable_income_or_deductions,False,"It put essentially all Social Security benefits into income instead of the $16,846 taxable portion, used a $28,900 surviving-spouse standard deduction, and left out the $6,000 senior deduction. It then taxed the $4,681 of qualified dividends and gains at 15% when they fall in the 0% band, and subtracted a made-up $783 'dependent exemption credit'." -us,scenario_042,federal_income_tax_before_refundable_credits,claude-haiku-5.5,llm_error,taxable_income_or_deductions,False,"It claimed the deductions bring taxable income to near zero. In fact $16,846 of the Social Security is taxable, AGI is $50,581, and after the $24,150 of deductions taxable income is $26,431. That leaves $21,750 of ordinary income taxed at 10%/12%, for $2,361.96, not $0." -us,scenario_042,federal_income_tax_before_refundable_credits,claude-opus-4.7,llm_error,taxable_income_or_deductions,False,"It treated the $29,580 of Social Security dependent benefits as non-taxable to the head, which removed the $16,846 taxable portion. It also dropped the $928 of qualified dividends from AGI and never applied the $6,000 senior deduction. Its taxable income of $14,657 comes from errors that partly offset each other and is well below the correct $26,431." -us,scenario_042,federal_income_tax_before_refundable_credits,claude-opus-4.8,llm_error,taxable_income_or_deductions,False,"It used qualifying-surviving-spouse status with joint deductions and brackets, but with no dependent child the head files Single. It also set taxable SS at the full 85% cap ($25,143) instead of the formula result, 0.85×($48,525−$34,000)+$4,500 = $16,846, left out the $6,000 senior deduction, and then cut its figure to $1,245 with no computation." -us,scenario_042,federal_income_tax_before_refundable_credits,claude-opus-5,llm_error,taxable_income_or_deductions,False,"It assumed the high other income makes a flat 85% of Social Security ($25,143) taxable. It skipped the lesser-of formula, which caps the taxable amount at 0.85×(provisional income − $34,000) + $4,500 = $16,846. That pushed AGI to $58,878 and taxable income to about $34,700 instead of $26,431." -us,scenario_042,federal_income_tax_before_refundable_credits,claude-opus-5.5,llm_error,taxable_income_or_deductions,False,"It used surviving-spouse (joint) filing status with the $32,200 standard deduction and $1,650 aged add-on. With no dependent child the head files Single, with a $16,100 base deduction and a $2,050 add-on. Joint parameters cut taxable income to $10,717 instead of $26,431." -us,scenario_042,federal_income_tax_before_refundable_credits,claude-sonnet-4.6,llm_error,taxable_income_or_deductions,False,"It used Single status and computed taxable SS close to correct ($16,907), but it never applied the OBBBA $6,000 senior deduction for filers 65 and older. It also used a guessed $17,750 standard deduction instead of $16,100 + $2,050 = $18,150. Its ordinary taxable income of $28,268 is about $6,500 too high." -us,scenario_042,federal_income_tax_before_refundable_credits,claude-sonnet-5,llm_error,taxable_income_or_deductions,False,"It wrongly excluded the Social Security dependent benefits from the head's income, though $16,846 is taxable. It then reported $0 even though its own taxable income of about $16,792 would produce positive tax under the 10%/12% brackets." -us,scenario_042,federal_income_tax_before_refundable_credits,claude-sonnet-5.5,llm_error,taxable_income_or_deductions,False,"It filed as a surviving spouse and used the $32,200 joint standard deduction plus $1,650, but with no dependent child the head files Single with $16,100 + $2,050 + $6,000. That cut taxable income to $10,731 instead of $26,431." -us,scenario_042,federal_income_tax_before_refundable_credits,deepseek-v4-flash-0731,llm_error,taxable_income_or_deductions,False,"It never applied the $6,000 OBBBA senior deduction and used a $17,650 standard deduction instead of $18,150. It also added the $71 of qualified BDC income on top of the dividends, which double-counts it. Its taxable income of $33,063 is about $6,600 above the correct $26,431." -us,scenario_042,federal_income_tax_before_refundable_credits,deepseek-v4-pro,llm_error,taxable_income_or_deductions,False,"It deducted only a $17,425 standard deduction and never applied the $6,000 senior deduction for 2026. The full deduction stack is $16,100 + $2,050 + $6,000 = $24,150, which leaves $21,750 of ordinary income, not $28,536." -us,scenario_042,federal_income_tax_before_refundable_credits,deepseek-v4-pro-0813,llm_error,taxable_income_or_deductions,False,"It applied pre-TCJA sunset law for 2026, with an $8,600 standard deduction and a $5,500 personal exemption. OBBBA made the TCJA standard deduction and brackets permanent, zeroed the personal exemption and added the $6,000 senior deduction, so total deductions are $24,150." -us,scenario_042,federal_income_tax_before_refundable_credits,deepseek-v4.1-flash,llm_error,taxable_income_or_deductions,False,"It used only a $17,350 standard deduction and never applied the $6,000 senior deduction. Its taxable income of $33,363 is about $6,900 above the correct $26,431." -us,scenario_042,federal_income_tax_before_refundable_credits,gemini-3-flash-preview,llm_error,taxable_income_or_deductions,False,"It assumed TCJA expired in 2026 and used a $10,300 standard deduction, a $5,200 personal exemption and a 15% bracket. Under OBBBA's permanent rules, deductions are $16,100 + $2,050 + $6,000 senior, the personal exemption is zero, and the brackets are 10%/12%." -us,scenario_042,federal_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,taxable_income_or_deductions,False,"It used head-of-household status, which a filer with no qualifying person cannot claim, and applied only an age-adjusted standard deduction. It never applied the $6,000 senior deduction. Its $3,156 matches taxing roughly $6,000 more ordinary income than the correct $21,750." -us,scenario_042,federal_income_tax_before_refundable_credits,gemini-3.1-pro-preview,llm_error,taxable_income_or_deductions,False,"Its AGI of $50,581 is correct, but it subtracted only the elderly single standard deduction and left out the $6,000 senior deduction. The correct deductions total $24,150, which leaves $26,431 taxable and $2,361.96 of tax." -us,scenario_042,federal_income_tax_before_refundable_credits,gemini-3.5-flash,llm_error,taxable_income_or_deductions,False,"It applied pre-TCJA 2026 rules, with deductions plus personal exemptions of $15,150 and pre-TCJA brackets. OBBBA kept the TCJA brackets and the higher standard deduction and added the $6,000 senior deduction, for $24,150 of deductions in total." -us,scenario_042,federal_income_tax_before_refundable_credits,gemini-3.5-flash-lite,llm_error,taxable_income_or_deductions,False,"It gave no derivation. Its $2,878 is $516 above the correct tax, which matches about $4,300 too much ordinary taxable income at 12%. That pattern fits understating the $24,150 deduction stack (most likely only part of the $6,000 senior deduction) or overstating the $16,846 of taxable Social Security." -us,scenario_042,federal_income_tax_before_refundable_credits,gemini-3.6-flash,llm_error,taxable_income_or_deductions,False,"It used surviving-spouse status with a $31,550 joint standard deduction, but with no dependent child the head files Single. It also put taxable Social Security at $9,846 instead of $16,846, which cut taxable income to $12,017 instead of $26,431." -us,scenario_042,federal_income_tax_before_refundable_credits,gemini-3.7-flash,llm_error,taxable_income_or_deductions,False,"Its AGI of about $50,581 is correct, but it subtracted only the single 65+ standard deduction and left out the $6,000 senior deduction. Its explanation states $3,584 while it submitted $3,090; both figures exceed the correct $2,361.96 because $6,000 too much income was taxed at 12%." -us,scenario_042,federal_income_tax_before_refundable_credits,gemini-3.8-flash,llm_error,taxable_income_or_deductions,False,"It subtracted only a standard deduction and did not apply the $6,000 senior deduction. Its $3,734 matches about $11,400 more ordinary taxable income than the correct $21,750, which means it also overstated taxable Social Security above $16,846." -us,scenario_042,federal_income_tax_before_refundable_credits,gemini-4-argon,llm_error,taxable_income_or_deductions,False,"It said it applied a personal exemption, which OBBBA permanently set to zero, instead of the correct deduction stack of $16,100 + $2,050 + $6,000 = $24,150. It never shows the $26,431 taxable income or the $21,750 ordinary portion that produce $2,361.96." -us,scenario_042,federal_income_tax_before_refundable_credits,glm-5.2,llm_error,taxable_income_or_deductions,False,"It added up non-SS income as $34,806 when its own components total $33,806, a $1,000 arithmetic error that also inflated taxable SS to $17,757. It then never applied the $6,000 senior deduction, which pushed ordinary taxable income to $29,961 instead of $21,750." -us,scenario_042,federal_income_tax_before_refundable_credits,glm-5.3,llm_error,taxable_income_or_deductions,False,"It wrongly called the Social Security largely nontaxable, though $16,846 of the $29,580 is taxable because provisional income is $48,525. It never computed taxable income, and its $1,234.56 is a placeholder figure, not the result of applying 10%/12% to $21,750 of ordinary income." -us,scenario_042,federal_income_tax_before_refundable_credits,gpt-5.4-mini,llm_error,taxable_income_or_deductions,False,"It claimed the standard and age deductions fully offset income. AGI is $50,581, including $16,846 of taxable Social Security, so $26,431 remains taxable after the $24,150 of deductions, and the $21,750 ordinary portion carries $2,361.96 of tax." -us,scenario_042,federal_income_tax_before_refundable_credits,gpt-5.4-nano,llm_error,taxable_income_or_deductions,False,"It asserted that deductions and credits bring tax to zero, but no nonrefundable credit applies. The $24,150 of deductions leaves $26,431 of taxable income, with $21,750 taxed at 10%/12%." -us,scenario_042,federal_income_tax_before_refundable_credits,gpt-5.5,llm_error,taxable_income_or_deductions,False,"It used a $33,200 surviving-spouse age-65+ standard deduction (joint parameters), but with no dependent child the head files Single. It also never applied the $6,000 senior deduction, and these errors partly offset to give $12,700 of ordinary income instead of $21,750." -us,scenario_042,federal_income_tax_before_refundable_credits,gpt-5.6-luna,llm_error,taxable_income_or_deductions,False,"It set AGI at $58,949 by treating 85% of Social Security as taxable instead of the formula's $16,846. It also taxed the qualified dividends and capital gains at 15%, when total taxable income of $26,431 keeps them in the 0% band." -us,scenario_042,federal_income_tax_before_refundable_credits,gpt-5.6-sol,llm_error,taxable_income_or_deductions,False,"It used the qualifying-surviving-spouse standard deduction and age addition, but with no dependent child the head files Single. That cut ordinary taxable income to $6,036 instead of $21,750." -us,scenario_042,federal_income_tax_before_refundable_credits,gpt-5.6-terra,llm_error,taxable_income_or_deductions,False,"It used the surviving-spouse (joint) standard deduction, which leaves taxable income entirely in the 10% bracket. Single status with $24,150 of deductions leaves $21,750 of ordinary income, which reaches the 12% bracket above $12,400." -us,scenario_042,federal_income_tax_before_refundable_credits,gpt-6-astra,llm_error,taxable_income_or_deductions,False,"It used qualifying-surviving-spouse status with a $33,850 joint age-adjusted standard deduction, but with no dependent child the head files Single with an $18,150 standard deduction. Its ordinary taxable income of $6,036 should be $21,750." -us,scenario_042,federal_income_tax_before_refundable_credits,gpt-6-luna,llm_error,taxable_income_or_deductions,False,"Its $34,785 taxable income implies AGI of about $58,935, which comes from taxing a flat 85% of Social Security ($25,143) instead of $16,846. It also treated only the $928 of qualified dividends as preferential and taxed the $3,753 of capital gains as ordinary income." -us,scenario_042,federal_income_tax_before_refundable_credits,gpt-6-sol,llm_error,taxable_income_or_deductions,False,"Its approach is right: Single status, 0% on preferential income, 10%/12% on ordinary income. But its $2,377.79 implies about $132 more ordinary taxable income than the correct $21,749.71 ($50,580.71 AGI − $24,150 − $4,681), so it did not reproduce the exact AGI and deduction figures." -us,scenario_042,federal_income_tax_before_refundable_credits,gpt-6.1-sol,llm_error,taxable_income_or_deductions,False,"It used surviving-spouse filing status and claimed only preferential income remains taxable. With no dependent child the head files Single, and $21,750 of ordinary income remains after the $24,150 of deductions." -us,scenario_042,federal_income_tax_before_refundable_credits,grok-4.3,llm_error,taxable_income_or_deductions,False,"It cited a mortgage interest deduction even though no interest is listed. Its $3,125 matches taxing about $6,000 more ordinary income than the correct $21,750, the result of leaving out the OBBBA $6,000 senior deduction." -us,scenario_042,federal_income_tax_before_refundable_credits,grok-4.5,llm_error,taxable_income_or_deductions,False,"It applied pre-TCJA sunset rules for 2026: a $10,507 standard deduction, a $5,387 personal exemption and a 15% bracket. OBBBA made the TCJA brackets and standard deduction permanent and added the $6,000 senior deduction." -us,scenario_042,federal_income_tax_before_refundable_credits,grok-4.6,llm_error,taxable_income_or_deductions,False,"It used post-sunset 2026 parameters: an $8,300 standard deduction, a $5,300 personal exemption and 10%/15% brackets. OBBBA kept the $16,100 standard deduction, the 10%/12% brackets and a zero personal exemption, and added the $6,000 senior deduction." -us,scenario_042,federal_income_tax_before_refundable_credits,grok-4.7,llm_error,taxable_income_or_deductions,False,"It applied a TCJA-expiration scenario: an $8,300 standard deduction, a $5,300 personal exemption and a 15% bracket. 2026 law under OBBBA uses $16,100 + $2,050 + the $6,000 senior deduction with 10%/12% brackets." -us,scenario_042,federal_income_tax_before_refundable_credits,grok-build-0.1,llm_error,taxable_income_or_deductions,False,"It applied pre-TCJA rules with a $10,233 standard deduction and a 15% bracket, and left out the $6,000 senior deduction. It also overstated taxable SS at $24,205 instead of $16,846 and taxed the $3,753 of capital gains as ordinary income." -us,scenario_042,federal_income_tax_before_refundable_credits,inkling,llm_error,taxable_income_or_deductions,False,"It counted the farm loss twice (−$2,254 instead of −$1,127), and its deductions stop at the $18,150 standard deduction without the $6,000 senior deduction. Those errors left taxable income at $30,478 instead of $26,431." -us,scenario_042,federal_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"It returned no value and no explanation for federal_income_tax_before_refundable_credits, so there was no answer to score." -us,scenario_042,federal_income_tax_before_refundable_credits,kimi-k3,llm_error,taxable_income_or_deductions,False,"Its filing status, $24,150 deduction stack and 0% preferential treatment are all correct, but it miscalculated taxable Social Security as $24,108.75. The formula gives 0.85×($48,525−$34,000)+$4,500 = $16,846.25. The extra $7,262.50 taxed at 12% accounts for the whole $871.57 overstatement." -us,scenario_042,federal_income_tax_before_refundable_credits,minimax-m3,llm_error,taxable_income_or_deductions,False,"It applied the married-filing-jointly $44,000 Social Security threshold and a $32,150 surviving-spouse standard deduction, but with no dependent child the head files Single. That cut taxable SS to $8,407 instead of $16,846 and taxable income to $10,063 instead of $26,431." -us,scenario_042,federal_income_tax_before_refundable_credits,muse-spark-1.3,llm_error,taxable_income_or_deductions,False,"It overstated taxable Social Security at $18,407 instead of $16,846. It also understated total deductions at $23,750 instead of $16,100 + $2,050 + $6,000 = $24,150. Together these pushed taxable income to $28,463, about $2,000 above the correct $26,431." -us,scenario_042,federal_income_tax_before_refundable_credits,muse-wonder,llm_error,taxable_income_or_deductions,False,"Its taxable SS of $16,907 and AGI of $50,713 are close to correct, but it subtracted only the age-65 standard deduction and left out the $6,000 OBBBA senior deduction. That leaves about $6,000 of extra ordinary income taxed at 12%." -us,scenario_042,federal_income_tax_before_refundable_credits,ox-alpha,llm_error,taxable_income_or_deductions,False,"It used surviving-spouse (MFJ) rates, the $44,000 joint SS threshold and the $32,200 joint standard deduction, but with no dependent child the head files Single. That understated taxable SS ($9,907 instead of $16,846) and cut taxable income to $3,863. It also taxed the $3,753 of capital gains as ordinary income." -us,scenario_042,federal_income_tax_before_refundable_credits,qwen-3.7-max,llm_error,taxable_income_or_deductions,False,"It used qualifying-surviving-spouse status and brackets, but with no dependent child the head files Single. It also added the $4,700 of tax-exempt IRA distributions to provisional income and reported taxable SS of $25,698, which exceeds the 85% cap, and it left out the $6,000 senior deduction." -us,scenario_042,federal_income_tax_before_refundable_credits,qwen3.8-max,llm_error,taxable_income_or_deductions,False,"It reported $21,824 with no computation, which is a 43% effective rate on $50,581 of AGI. The correct tax is 10%/12% on $21,750 of ordinary taxable income, with the $4,681 of preferential income at 0%, for $2,361.96." +us,scenario_042,federal_income_tax_before_refundable_credits,claude-fable-5,llm_error,taxable_income_or_deductions,False,"The model left the $928 of qualified dividends out of non-Social-Security income ($32,807 instead of $33,735). That understated provisional income, so it got $16,057 of taxable Social Security and AGI of $48,864 instead of $16,846 and $50,581. The resulting taxable income of $24,714 is $1,717 below the correct $26,431." +us,scenario_042,federal_income_tax_before_refundable_credits,claude-fable-5.1,llm_error,taxable_income_or_deductions,False,"The model filed as a qualifying surviving spouse and used the $32,200 joint standard deduction plus the $1,650 aged add-on. QSS status requires a dependent child, and this head has none, so they file single with $16,100 + $2,050 + $6,000. Its taxable income of about $10,717 is roughly $15,700 too low." +us,scenario_042,federal_income_tax_before_refundable_credits,claude-haiku-4.5,llm_error,taxable_income_or_deductions,False,"The model counted the full $29,580 of Social Security as income instead of the $16,846 taxable portion, and it skipped the $6,000 senior deduction. It also taxed the $4,681 of qualified dividends and gains at 15% instead of 0%, and it subtracted an invented $783 'dependent exemption credit'." +us,scenario_042,federal_income_tax_before_refundable_credits,claude-haiku-5.5,llm_error,taxable_income_or_deductions,False,"The model said taxable income is close to zero, but AGI of $50,581 minus $24,150 of deductions leaves $26,431 taxable. Of that, $21,750 is ordinary income taxed at 10% and 12%. It treated the deductions and the Social Security exclusion as wiping out the whole tax base." +us,scenario_042,federal_income_tax_before_refundable_credits,claude-opus-4.7,llm_error,taxable_income_or_deductions,False,"The model treated the $29,580 of Social Security dependent benefits as belonging to someone else and left them out completely. These are the head's benefits, and $16,846 of them is taxable. It also dropped the $928 of qualified dividends and left out the $6,000 senior deduction, so its taxable income of $14,657 is far too low." +us,scenario_042,federal_income_tax_before_refundable_credits,claude-opus-4.8,llm_error,taxable_income_or_deductions,False,"The model used qualifying surviving spouse status with a deduction of about $32,350, but the head has no dependent child and must file single. It also took taxable Social Security as the 85% cap ($25,143) instead of the formula amount of $16,846. Its final $1,245 was an unexplained adjustment rather than a computed result." +us,scenario_042,federal_income_tax_before_refundable_credits,claude-opus-5,llm_error,taxable_income_or_deductions,False,"The model set taxable Social Security at the 85% cap of $25,143 instead of using the formula 0.85×(48,525−34,000)+4,500 = $16,846. That overstated AGI by about $8,300, at $58,878. Its tax figure also doesn't follow from its own stated taxable income." +us,scenario_042,federal_income_tax_before_refundable_credits,claude-opus-5.5,llm_error,taxable_income_or_deductions,False,"The model filed as a qualifying surviving spouse and used the $32,200 + $1,650 joint standard deduction. With no dependent child, the head files single, with a $16,100 standard deduction and a $2,050 aged add-on. That error cut taxable income to $10,717 instead of $26,431." +us,scenario_042,federal_income_tax_before_refundable_credits,claude-sonnet-4.6,llm_error,taxable_income_or_deductions,False,"The model left out the $6,000 OBBBA senior deduction for filers 65 and older. It also used outdated standard deduction figures ($15,750 + $2,000 instead of $16,100 + $2,050) and a 10% bracket ending at $12,200 instead of $12,400. Its taxable income came to $32,949, against the correct $26,431." +us,scenario_042,federal_income_tax_before_refundable_credits,claude-sonnet-5,llm_error,taxable_income_or_deductions,False,"The model left out the head's Social Security entirely by treating it as a dependent's benefit, when $16,846 of it is taxable. Then, even after reaching about $16,792 of taxable income by its own figures, it reported $0 tax. Its ordinary income above the 0%-rate items should have been taxed at 10% and 12%." +us,scenario_042,federal_income_tax_before_refundable_credits,claude-sonnet-5.5,llm_error,taxable_income_or_deductions,False,"The model used surviving-spouse status with the $32,200 joint standard deduction and the $1,650 aged add-on. A widowed filer with no dependent child files single, with $16,100 + $2,050 + $6,000 of deductions. That error left only $6,050 of ordinary income taxed at 10%." +us,scenario_042,federal_income_tax_before_refundable_credits,deepseek-v4-flash-0731,llm_error,taxable_income_or_deductions,False,"The model left out the $6,000 senior deduction and used a $17,650 standard deduction instead of $18,150. That gave taxable income of $33,063 instead of $26,431. It also added the $71 of BDC income as a separate income item." +us,scenario_042,federal_income_tax_before_refundable_credits,deepseek-v4-pro,llm_error,taxable_income_or_deductions,False,"The model applied only a $17,425 standard deduction and left out the $6,000 OBBBA senior deduction, so taxable income came to $33,288. The correct deductions are $16,100 + $2,050 + $6,000 = $24,150." +us,scenario_042,federal_income_tax_before_refundable_credits,deepseek-v4-pro-0813,llm_error,taxable_income_or_deductions,False,"The model assumed the TCJA expired in 2026 and used an $8,600 standard deduction, a $5,500 personal exemption and the 15% bracket. The OBBBA made the TCJA structure permanent, so 2026 has a $16,100 standard deduction, a $2,050 aged add-on, the $6,000 senior deduction, no personal exemption, and 10%/12% brackets." +us,scenario_042,federal_income_tax_before_refundable_credits,deepseek-v4.1-flash,llm_error,taxable_income_or_deductions,False,"The model used a $17,350 standard deduction and no $6,000 senior deduction. That produced taxable income of $33,363 instead of $26,431, which overstates the 12%-bracket tax." +us,scenario_042,federal_income_tax_before_refundable_credits,gemini-3-flash-preview,llm_error,taxable_income_or_deductions,False,"The model assumed the TCJA expired, using a $10,300 standard deduction, a $5,200 personal exemption and a 15% bracket. 2026 law keeps the $16,100 standard deduction, the $2,050 aged add-on and the $6,000 senior deduction, with no personal exemption and 10%/12% brackets." +us,scenario_042,federal_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,taxable_income_or_deductions,False,"The model used a head-of-household-over-65 standard deduction and no $6,000 senior deduction. Its $3,156 is close to the $3,082 that results from leaving out the senior deduction. The head files single and gets $24,150 of total deductions." +us,scenario_042,federal_income_tax_before_refundable_credits,gemini-3.1-pro-preview,llm_error,taxable_income_or_deductions,False,"The model started from the correct AGI of about $50,581 but subtracted only the elderly single standard deduction and missed the $6,000 senior deduction. Its round $3,500 overstates even the roughly $3,082 that the no-senior-deduction path gives." +us,scenario_042,federal_income_tax_before_refundable_credits,gemini-3.5-flash,llm_error,taxable_income_or_deductions,False,"The model applied 'pre-TCJA' 2026 rules, with $15,150 of standard deduction plus personal exemptions and the old 15% bracket. The OBBBA made the TCJA brackets and the larger standard deduction permanent and added the $6,000 senior deduction, which brings taxable income down to $26,431." +us,scenario_042,federal_income_tax_before_refundable_credits,gemini-3.5-flash-lite,llm_error,taxable_income_or_deductions,False,"The model gave no derivation. The correct computation is AGI of $50,581 minus $24,150 of deductions, leaving $21,750 of ordinary income taxed at 10%/12%. Its $2,878 is about $516 higher, which matches roughly $4,300 too much taxable income at 12%, as from understating the senior or aged deductions." +us,scenario_042,federal_income_tax_before_refundable_credits,gemini-3.6-flash,llm_error,taxable_income_or_deductions,False,"The model filed as a surviving spouse and took a $31,550 joint-width standard deduction, though the head has no dependent child and files single. It also put taxable Social Security at $9,846 instead of $16,846, so AGI came to $43,581." +us,scenario_042,federal_income_tax_before_refundable_credits,gemini-3.7-flash,llm_error,taxable_income_or_deductions,False,"The model subtracted only the single 65+ standard deduction from AGI of about $50,581 and left out the $6,000 senior deduction. Its explanation gives $3,584 while the submitted value is $3,090, and both are above the correct $2,361.96." +us,scenario_042,federal_income_tax_before_refundable_credits,gemini-3.8-flash,llm_error,taxable_income_or_deductions,False,"The model applied only the standard deduction and missed the $6,000 senior deduction. Its $3,734 is even higher than the roughly $3,082 that leaving out the senior deduction alone produces, so its income or bracket figures are also too high." +us,scenario_042,federal_income_tax_before_refundable_credits,gemini-4-argon,llm_error,taxable_income_or_deductions,False,"The model included a personal exemption, which is $0 under permanent TCJA/OBBBA law. That dropped its taxable income below the correct $26,431, which comes from the $24,150 of standard, aged and senior deductions alone." +us,scenario_042,federal_income_tax_before_refundable_credits,glm-5.2,llm_error,taxable_income_or_deductions,False,"The model left out the $6,000 senior deduction and used a $17,850 standard deduction. It also mis-added non-Social-Security income as $34,806 instead of about $33,806, which inflated taxable Social Security to $17,757. Its taxable income came out at $34,713 instead of $26,431." +us,scenario_042,federal_income_tax_before_refundable_credits,glm-5.3,llm_error,taxable_income_or_deductions,False,"The model treated Social Security as 'largely nontaxable', but $16,846 of the $29,580 is taxable at this income level. Its placeholder-style $1,234.56 is far below the $2,361.96 that follows from $21,750 of ordinary income taxed at 10%/12%." +us,scenario_042,federal_income_tax_before_refundable_credits,gpt-5.4-mini,llm_error,taxable_income_or_deductions,False,"The model claimed the standard and age-related deductions fully offset the income. AGI is $50,581 against $24,150 of deductions, which leaves $26,431 taxable and $21,750 of ordinary income taxed at 10% and 12%." +us,scenario_042,federal_income_tax_before_refundable_credits,gpt-5.4-nano,llm_error,taxable_income_or_deductions,False,"The model assumed deductions and nonrefundable credits reduce the tax to zero. The $24,150 of deductions leave $26,431 of taxable income, and no nonrefundable credit applies; the elderly credit is fully phased out." +us,scenario_042,federal_income_tax_before_refundable_credits,gpt-5.5,llm_error,taxable_income_or_deductions,False,"The model used a $33,200 surviving-spouse standard deduction, but QSS requires a dependent child, so the head files single with $16,100 + $2,050. It also didn't add the $6,000 senior deduction, which still left it far too little ordinary income at 10%." +us,scenario_042,federal_income_tax_before_refundable_credits,gpt-5.6-luna,llm_error,taxable_income_or_deductions,False,"The model put AGI at $58,949 by taxing Social Security at the 85% cap ($25,143) instead of the formula amount of $16,846. It then taxed the qualified dividends and capital gains at 15%, although they fall in the 0% band below $49,450." +us,scenario_042,federal_income_tax_before_refundable_credits,gpt-5.6-sol,llm_error,taxable_income_or_deductions,False,"The model used qualifying surviving spouse status and its joint-width standard deduction, which left only $6,036 of ordinary income. With no dependent child, the head files single, and ordinary taxable income is $21,750." +us,scenario_042,federal_income_tax_before_refundable_credits,gpt-5.6-terra,llm_error,taxable_income_or_deductions,False,"The model used the surviving-spouse standard deduction, which put all ordinary income in the 10% bracket. With no qualifying child, single status and a $16,100 + $2,050 + $6,000 deduction apply, which leaves $21,750 of ordinary income running into the 12% bracket." +us,scenario_042,federal_income_tax_before_refundable_credits,gpt-6-astra,llm_error,taxable_income_or_deductions,False,"The model used qualifying surviving spouse status and a $33,850 joint-width age-adjusted standard deduction. The head has no dependent child and files single with $18,150 + $6,000, so ordinary taxable income is $21,750, not $6,036." +us,scenario_042,federal_income_tax_before_refundable_credits,gpt-6-luna,llm_error,taxable_income_or_deductions,False,"The model's taxable income of $34,785 matches using the 85% cap ($25,143) for taxable Social Security instead of the formula amount of $16,846. It also gave 0% treatment only to the $928 of qualified dividends and taxed the $3,753 of capital gains as ordinary income." +us,scenario_042,federal_income_tax_before_refundable_credits,gpt-6-sol,llm_error,taxable_income_or_deductions,False,"The model's $2,377.79 is $15.83 above the correct figure, which is about $132 of extra ordinary income at 12%. That matches adding the $71 of qualified BDC income as separate income, which also pushes taxable Social Security up by 0.85×$71." +us,scenario_042,federal_income_tax_before_refundable_credits,gpt-6.1-sol,llm_error,taxable_income_or_deductions,False,"The model used surviving-spouse deductions and then claimed only preferential income was left. The head files single, and $24,150 of deductions against $50,581 of AGI leaves $21,750 of ordinary income taxed at 10%/12%." +us,scenario_042,federal_income_tax_before_refundable_credits,gpt-6.1-terra,llm_error,taxable_income_or_deductions,False,"The model applied surviving-spouse standard and senior deductions and concluded that taxable income fits inside the 0% capital-gains band. As a single filer, the head has $26,431 of taxable income, of which $21,750 is ordinary income taxed at 10%/12%." +us,scenario_042,federal_income_tax_before_refundable_credits,grok-4.3,llm_error,taxable_income_or_deductions,False,"The model applied only the standard deduction, with a minor mortgage-interest and QBI adjustment, and left out the $6,000 senior deduction. Its $3,125 matches taxable income of about $32,000+ instead of $26,431." +us,scenario_042,federal_income_tax_before_refundable_credits,grok-4.5,llm_error,taxable_income_or_deductions,False,"The model used pre-TCJA sunset rules: a $10,507 standard deduction, a $5,387 personal exemption and a 15% bracket. 2026 law has a $16,100 standard deduction, a $2,050 aged add-on and a $6,000 senior deduction, with no exemption and 10%/12% brackets." +us,scenario_042,federal_income_tax_before_refundable_credits,grok-4.6,llm_error,taxable_income_or_deductions,False,"The model assumed post-TCJA-expiration parameters: an $8,300 standard deduction, a $5,300 exemption and a 15% bracket. The OBBBA made the TCJA rates and the larger standard deduction permanent and added the $6,000 senior deduction." +us,scenario_042,federal_income_tax_before_refundable_credits,grok-4.7,llm_error,taxable_income_or_deductions,False,"The model used TCJA-sunset parameters: an $8,300 standard deduction, a $2,000 aged add-on, a $5,300 personal exemption and a 15% bracket. 2026 law gives $24,150 of total deductions with 10%/12% brackets, so taxable income is $26,431, not $35,113." +us,scenario_042,federal_income_tax_before_refundable_credits,grok-build-0.1,llm_error,taxable_income_or_deductions,False,"The model applied pre-TCJA rules: a $10,233 standard deduction and a 15% bracket. It also overstated taxable Social Security at $24,205 instead of $16,846. On top of that, it gave 0% treatment only to $999 of qualified income and taxed the $3,753 of capital gains as ordinary income." +us,scenario_042,federal_income_tax_before_refundable_credits,inkling,llm_error,taxable_income_or_deductions,False,"The model counted the farm loss twice ($2,254 instead of $1,127), which distorted AGI and taxable Social Security. It also deducted only the $18,150 standard deduction and left out the $6,000 senior deduction, so taxable income came to $30,478 instead of $26,431." +us,scenario_042,federal_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"The model submitted no value or explanation for this output. The correct value is $2,361.96, from $21,750 of ordinary taxable income at 10%/12% after $24,150 of deductions." +us,scenario_042,federal_income_tax_before_refundable_credits,kimi-k3,llm_error,taxable_income_or_deductions,False,"The model's filing status and deductions were correct, but it computed taxable Social Security as $24,108.75. The formula gives 0.85×(48,525−34,000)+4,500 = $16,846.25, so AGI was overstated by $7,262.50 and taxable income came to $33,694 instead of $26,431." +us,scenario_042,federal_income_tax_before_refundable_credits,minimax-m3,llm_error,taxable_income_or_deductions,False,"The model used surviving-spouse/MFJ treatment, which brought in the $32,000/$44,000 Social Security thresholds and a $32,150 standard deduction. The head has no dependent child and files single, so the $25,000/$34,000 thresholds give $16,846 of taxable Social Security, and the deductions are $24,150." +us,scenario_042,federal_income_tax_before_refundable_credits,muse-spark-1.3,llm_error,taxable_income_or_deductions,False,"The model overstated taxable Social Security at about $18,407 instead of $16,846, which gave AGI of $52,213. It also understated deductions at $23,750 instead of $24,150, so taxable income came to $28,463 instead of $26,431." +us,scenario_042,federal_income_tax_before_refundable_credits,muse-wonder,llm_error,taxable_income_or_deductions,False,"The model applied only the age-65 standard deduction and left out the $6,000 OBBBA senior deduction. Its $3,081 is close to the correct computation with that $6,000 added back to taxable income." +us,scenario_042,federal_income_tax_before_refundable_credits,ox-alpha,llm_error,taxable_income_or_deductions,False,"The model used surviving-spouse/MFJ treatment, with the $44,000 threshold that cut taxable Social Security to about $9,907 and a $32,200 base standard deduction. The head has no dependent child and files single, which yields $16,846 of taxable Social Security and an $18,150 standard deduction." +us,scenario_042,federal_income_tax_before_refundable_credits,qwen-3.7-max,llm_error,taxable_income_or_deductions,False,"The model filed as a qualifying surviving spouse and put the $4,700 of tax-exempt IRA distributions into provisional income. It got $25,698 of taxable Social Security, which exceeds the 85% cap. It also left out the $6,000 senior deduction. The head is a single filer with $16,846 of taxable Social Security." +us,scenario_042,federal_income_tax_before_refundable_credits,qwen3.8-max,llm_error,taxable_income_or_deductions,False,"The model gave no derivation. Its $21,824 is close to 9 times the correct tax, which comes from $26,431 of taxable income ($21,750 ordinary at 10%/12% and $4,681 at 0%). The answer matches taxing nearly all gross income at high marginal rates and ignoring the $24,150 of deductions and the 0% rate on qualified income." us,scenario_042,federal_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. us,scenario_042,payroll_tax,gpt-5.4-nano,llm_error,payroll_tax_base,False,"The model correctly stated that no employee wages were listed and that payroll tax should therefore be zero, but submitted $1,530 anyway. That amount contradicts its own payroll-tax-base reasoning and has no listed wage base supporting it." us,scenario_042,payroll_tax,kimi-k2.6,parse_contract_failure,missing_output,False,The model provided no payroll-tax output. It failed the required structured-output contract rather than completing the computation from the zero listed wage base. @@ -4167,48 +4304,49 @@ us,scenario_045,snap,claude-opus-4.7,llm_error,state_local_rule,False,"Treated M us,scenario_045,snap,kimi-k2.6,parse_contract_failure,missing_output,False,"Gave no SNAP value and no reasoning, so there was nothing to score. The correct result is $0, because $3,022.97 of monthly gross income fails the 130% gross test and the 200% TANF non-cash categorical eligibility limit." us,scenario_045,snap,qwen-3.7-max,llm_error,other,False,"Correctly found that $3,023 of monthly gross income exceeds the 130% gross limit and that the household is not eligible for SNAP, but submitted $7,032 instead of $0. The submitted number contradicts the model's own eligibility finding." us,scenario_045,ssi,kimi-k2.6,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. -us,scenario_045,state_income_tax_before_refundable_credits,claude-fable-5,llm_error,other,False,"It correctly computed 0.0425 × ($36,276 − $5,900) ≈ $1,291. It then dropped that result and reported $1,229 based on speculative exemption adjustments ($6,350 and $7,350). That final number does not follow from its own correct derivation." -us,scenario_045,state_income_tax_before_refundable_credits,claude-fable-5.1,llm_error,thresholds_rates,False,"It used a $5,800 personal exemption instead of Michigan's 2026 exemption of $5,900. That overstated taxable income by $100 ($30,476 vs $30,375.59) and gave $1,295.23 instead of $1,290.96." -us,scenario_045,state_income_tax_before_refundable_credits,claude-haiku-4.5,llm_error,taxable_income_or_deductions,False,"It subtracted the $21,208 ESI premiums from AGI and applied the federal $14,600 standard deduction, which Michigan does not allow. It also treated the Homestead Property Tax Credit as a nonrefundable offset, which drove the tax to $0. The correct base is $36,275.59 minus only the $5,900 personal exemption, taxed at 4.25%." -us,scenario_045,state_income_tax_before_refundable_credits,claude-haiku-5.5,llm_error,thresholds_rates,False,"It used a $5,600 exemption instead of $5,900, which gave about $1,303. It then reported an arbitrary $1,280 that matches no computation. The correct figure is ($36,275.59 − $5,900) × 4.25% = $1,290.96." -us,scenario_045,state_income_tax_before_refundable_credits,claude-opus-4.7,llm_error,thresholds_rates,False,"It applied a $5,800 personal exemption instead of the 2026 amount of $5,900. That produced $30,476 of taxable income and $1,295 instead of $1,290.96." -us,scenario_045,state_income_tax_before_refundable_credits,claude-opus-4.8,llm_error,other,False,"Its own derivation reached $1,295 using a $5,800 exemption (the correct exemption is $5,900, which gives $1,290.96). It then reported $1,024, a number its reasoning does not support." -us,scenario_045,state_income_tax_before_refundable_credits,claude-opus-5,llm_error,thresholds_rates,False,"It used a $5,800 exemption instead of $5,900. It then subtracted about $60 of made-up nonrefundable credits, but no Michigan nonrefundable credit applies to this childless filer. The tax stays at ($36,275.59 − $5,900) × 4.25% = $1,290.96." -us,scenario_045,state_income_tax_before_refundable_credits,claude-opus-5.5,llm_error,thresholds_rates,False,"It subtracted a $5,800 personal exemption instead of Michigan's 2026 $5,900 exemption. That overstated taxable income and gave $1,295.23 instead of $1,290.96." -us,scenario_045,state_income_tax_before_refundable_credits,claude-sonnet-4.6,llm_error,thresholds_rates,False,"It applied a 4.05% rate instead of Michigan's 4.25% flat rate. It also used a $6,000 exemption instead of $5,900. Together these gave $1,226.18 instead of $30,375.59 × 0.0425 = $1,290.96." -us,scenario_045,state_income_tax_before_refundable_credits,claude-sonnet-5,llm_error,other,False,"It computed $1,295 using a $5,800 exemption, which is already $100 too low an exemption (the correct one is $5,900). It then inflated the answer to $1,490 by citing 'exemption phase-in estimates', but Michigan's personal exemption does not phase in or out at this income." -us,scenario_045,state_income_tax_before_refundable_credits,deepseek-v4-flash-0731,llm_error,taxable_income_or_deductions,False,"It subtracted the $21,208 employer-sponsored insurance premiums to get an AGI of $15,068. The correct starting point is the full $36,275.59 of wages. It also used a $6,200 exemption instead of $5,900, which collapsed the tax to $376.89." -us,scenario_045,state_income_tax_before_refundable_credits,deepseek-v4-pro,llm_error,taxable_income_or_deductions,False,"It reduced AGI to $15,068 by subtracting the ESI premiums, even though AGI is the full $36,275.59 of wages. It also used a $5,670 exemption instead of $5,900, which gave $399." -us,scenario_045,state_income_tax_before_refundable_credits,deepseek-v4-pro-0813,llm_error,thresholds_rates,False,"It used a $5,600 personal exemption instead of the 2026 Michigan exemption of $5,900. That gave taxable income of $30,676 and tax of $1,303.73 instead of $1,290.96." -us,scenario_045,state_income_tax_before_refundable_credits,deepseek-v4.1-flash,llm_error,thresholds_rates,False,"It subtracted a $6,000 personal exemption instead of $5,900. That understated taxable income by $100 and gave $1,286.73 instead of $1,290.96." -us,scenario_045,state_income_tax_before_refundable_credits,gemini-3-flash-preview,llm_error,taxable_income_or_deductions,False,"It started from an AGI of $15,068 by subtracting the $21,208 ESI premiums, even though Michigan AGI is the full $36,275.59 of wages. It also used a $5,600 exemption instead of $5,900, which gave $402.39." -us,scenario_045,state_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,thresholds_rates,False,"It gave no derivation. $1,150 at 4.25% implies about $27,059 of taxable income, which means it subtracted roughly $9,200 instead of the $5,900 personal exemption. The correct taxable income is $30,375.59, which gives $1,290.96." -us,scenario_045,state_income_tax_before_refundable_credits,gemini-3.1-pro-preview,llm_error,thresholds_rates,False,"Its taxable income of $30,476 implies a $5,800 exemption instead of the 2026 amount of $5,900. That produced $1,295 instead of $1,290.96." -us,scenario_045,state_income_tax_before_refundable_credits,gemini-3.5-flash,llm_error,taxable_income_or_deductions,False,"It used an AGI of $15,068 by subtracting the ESI premiums from wages, even though AGI is $36,275.59. It also used a $5,600 exemption instead of $5,900, which gave $402.39." -us,scenario_045,state_income_tax_before_refundable_credits,gemini-3.5-flash-lite,llm_error,taxable_income_or_deductions,False,"It claimed exemptions and 'standard deductions' eliminate the tax. Michigan has no standard deduction for a 44-year-old filer, and only the $5,900 personal exemption applies. That leaves $30,375.59 taxable and $1,290.96 of tax." -us,scenario_045,state_income_tax_before_refundable_credits,gemini-3.6-flash,llm_error,taxable_income_or_deductions,False,"It took AGI as $15,068 by deducting the $21,208 ESI premiums, even though AGI is the full $36,275.59 of wages. It also used a $5,600 exemption instead of $5,900, which gave $402.39." -us,scenario_045,state_income_tax_before_refundable_credits,gemini-3.7-flash,llm_error,thresholds_rates,False,"It used a $5,800 personal exemption instead of $5,900. That gave taxable income of $30,476 and tax of $1,295.23 instead of $1,290.96." -us,scenario_045,state_income_tax_before_refundable_credits,gemini-3.8-flash,llm_error,thresholds_rates,False,"It subtracted a $5,800 exemption instead of Michigan's 2026 $5,900 exemption. That gave $1,295.23 instead of $1,290.96." -us,scenario_045,state_income_tax_before_refundable_credits,glm-5.2,llm_error,taxable_income_or_deductions,False,"It invented a $20,000 Michigan standard deduction and treated the Homestead Property Tax Credit as a nonrefundable offset, which led to $121. It then reported $0 anyway. The correct tax is 4.25% × ($36,275.59 − $5,900) = $1,290.96, and the refundable homestead credit is excluded from this output." -us,scenario_045,state_income_tax_before_refundable_credits,glm-5.3,llm_error,thresholds_rates,False,"It used a $5,200 personal exemption instead of the 2026 Michigan exemption of $5,900. That overstated taxable income at $31,076 and gave $1,321 instead of $1,290.96." -us,scenario_045,state_income_tax_before_refundable_credits,gpt-5.4-mini,llm_error,taxable_income_or_deductions,False,"It asserted that Michigan's 'deduction structure' leaves no taxable income. In fact, only the $5,900 personal exemption applies to this filer, which leaves $30,375.59 taxed at 4.25% for $1,290.96." -us,scenario_045,state_income_tax_before_refundable_credits,gpt-5.4-nano,llm_error,taxable_income_or_deductions,False,"It assumed standard deductions and nonrefundable credits fully offset the tax. Michigan allows only the $5,900 personal exemption here and has no applicable nonrefundable credit, so the tax is $1,290.96." -us,scenario_045,state_income_tax_before_refundable_credits,gpt-5.6-luna,llm_error,thresholds_rates,False,"It applied a 4.05% rate instead of Michigan's 4.25% flat rate, and a $5,800 exemption instead of $5,900. That gave $1,234.28 instead of $1,290.96." -us,scenario_045,state_income_tax_before_refundable_credits,gpt-5.6-sol,llm_error,taxable_income_or_deductions,False,"Its $5,900 exemption was correct, but it started from an AGI of $15,068 after subtracting the $21,208 ESI premiums. AGI is the full $36,275.59 of wages, and the correct tax is $1,290.96, not $390." -us,scenario_045,state_income_tax_before_refundable_credits,grok-4.3,llm_error,taxable_income_or_deductions,False,"It claimed a Michigan standard deduction plus exemptions offset all $36,276 of income. Michigan gives this filer only the $5,900 personal exemption, which leaves $30,375.59 taxable and $1,290.96 of tax." -us,scenario_045,state_income_tax_before_refundable_credits,grok-4.5,llm_error,taxable_income_or_deductions,False,"It used an AGI of $15,068 by deducting the ESI premiums from wages, even though AGI is $36,275.59. It also used a $5,880 exemption instead of $5,900, which gave $390." -us,scenario_045,state_income_tax_before_refundable_credits,grok-4.6,llm_error,thresholds_rates,False,"It projected the 2026 personal exemption at $5,800 instead of the published $5,900. That gave $1,295 instead of $1,290.96." -us,scenario_045,state_income_tax_before_refundable_credits,grok-4.7,llm_error,thresholds_rates,False,"It subtracted a $6,000 personal exemption instead of $5,900. That gave taxable income of $30,276 and tax of $1,286.73 instead of $1,290.96." -us,scenario_045,state_income_tax_before_refundable_credits,grok-build-0.1,llm_error,thresholds_rates,False,"It used a $5,000 personal exemption instead of the 2026 amount of $5,900. That overstated taxable income at $31,276 and gave $1,329." -us,scenario_045,state_income_tax_before_refundable_credits,inkling,llm_error,categorical_eligibility,False,"It used a $6,000 exemption instead of $5,900. It also subtracted about $1,159 for the Homestead Property Tax Credit. That credit is refundable and is excluded from tax before refundable credits, so the correct output stays at $1,290.96." -us,scenario_045,state_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"It returned no value and no explanation for state_income_tax_before_refundable_credits. The correct answer is ($36,275.59 − $5,900) × 4.25% = $1,290.96." -us,scenario_045,state_income_tax_before_refundable_credits,kimi-k3,llm_error,thresholds_rates,False,"It allowed a $6,000 personal exemption instead of Michigan's 2026 $5,900 exemption. That gave $1,286.73 instead of $1,290.96." -us,scenario_045,state_income_tax_before_refundable_credits,minimax-m3,llm_error,other,False,"It used a $5,000 exemption to reach about $1,329. It then acknowledged that the homestead credit is refundable and excluded, yet still reported $0 with no supporting step. The correct tax with the $5,900 exemption is $1,290.96." -us,scenario_045,state_income_tax_before_refundable_credits,muse-spark-1.3,llm_error,thresholds_rates,False,"It subtracted a $6,000 exemption instead of $5,900. That understated taxable income and gave $1,286.73 instead of $1,290.96." -us,scenario_045,state_income_tax_before_refundable_credits,muse-wonder,llm_error,thresholds_rates,False,"It used a $5,600 personal exemption instead of $5,900. That gave taxable income of $30,676 and tax of $1,303.70 instead of $1,290.96." -us,scenario_045,state_income_tax_before_refundable_credits,ox-alpha,llm_error,thresholds_rates,False,"It used a $5,000 personal exemption instead of the 2026 amount of $5,900. That overstated taxable income at $31,276 and gave $1,329.23." -us,scenario_045,state_income_tax_before_refundable_credits,qwen-3.7-max,llm_error,other,False,"It computed $1,303.73 using a $5,600 exemption, which is itself $300 too low an exemption (the correct one is $5,900, giving $1,290.96). It then reported $1,116.01, a number its own derivation does not produce." -us,scenario_045,state_income_tax_before_refundable_credits,qwen3.8-max,llm_error,taxable_income_or_deductions,False,"It subtracted a nonexistent Michigan standard deduction and deducted the $5,200 of child support paid, which is not deductible. Michigan allows only the $5,900 personal exemption, so the tax is $1,290.96." +us,scenario_045,state_income_tax_before_refundable_credits,claude-fable-5,llm_error,thresholds_rates,False,"It correctly computed 0.0425 × ($36,276 − $5,900) ≈ $1,291. It then dropped that result and submitted $1,229, which matches the $7,350 exemption it had floated. Michigan's 2026 single personal exemption is $5,900." +us,scenario_045,state_income_tax_before_refundable_credits,claude-fable-5.1,llm_error,thresholds_rates,False,"It used $5,800, the 2025 Michigan personal exemption, instead of the 2026 amount of $5,900. That overstated taxable income by $100 and gave $1,295.23 instead of $1,290.96." +us,scenario_045,state_income_tax_before_refundable_credits,claude-haiku-4.5,llm_error,taxable_income_or_deductions,False,"It subtracted the $21,208 ESI premium from the stated gross wages and applied the federal standard deduction, which Michigan does not allow. It also treated the Homestead Property Tax Credit as a nonrefundable offset. Michigan tax is 4.25% of AGI minus only the $5,900 exemption, and the Homestead credit is refundable, so it does not reduce this output." +us,scenario_045,state_income_tax_before_refundable_credits,claude-haiku-5.5,llm_error,thresholds_rates,False,"It used a $5,600 personal exemption instead of Michigan's 2026 amount of $5,900, then rounded its own $1,303 down to an unexplained $1,280. The correct computation is ($36,276 − $5,900) × 4.25% ≈ $1,291." +us,scenario_045,state_income_tax_before_refundable_credits,claude-opus-4.7,llm_error,thresholds_rates,False,"It applied the 2025 personal exemption of $5,800 instead of the 2026 amount of $5,900. That left $100 too much taxable income and gave $1,295 instead of $1,290.96." +us,scenario_045,state_income_tax_before_refundable_credits,claude-opus-4.8,llm_error,other,False,"Its reasoning reached $1,295 using a $5,800 exemption, but it submitted $1,024, which matches no step it showed. The correct calculation uses the $5,900 2026 exemption: 4.25% × $30,375.59 = $1,290.96." +us,scenario_045,state_income_tax_before_refundable_credits,claude-opus-5,llm_error,thresholds_rates,False,"It used the 2025 exemption of $5,800 instead of $5,900. It then invented about $60 of nonrefundable credits to reach $1,235. This single filer has no Michigan nonrefundable credits, so the tax stays at 4.25% × $30,375.59 = $1,290.96." +us,scenario_045,state_income_tax_before_refundable_credits,claude-opus-5.5,llm_error,thresholds_rates,False,"It subtracted a $5,800 personal exemption, the 2025 value, instead of Michigan's 2026 exemption of $5,900. That produced $1,295.23 instead of $1,290.96." +us,scenario_045,state_income_tax_before_refundable_credits,claude-sonnet-4.6,llm_error,thresholds_rates,False,"It applied 4.05%, the one-time 2023 reduced rate. Michigan's rate is back at 4.25% for 2026. It also guessed a $6,000 exemption instead of $5,900, which gave $1,226.18." +us,scenario_045,state_income_tax_before_refundable_credits,claude-sonnet-5,llm_error,other,False,"It computed $1,295 from a $5,800 exemption, then submitted $1,490 on the basis of a nonexistent 'exemption phase-in' adjustment. Michigan's flat 4.25% tax on AGI minus the $5,900 2026 exemption gives $1,290.96." +us,scenario_045,state_income_tax_before_refundable_credits,deepseek-v4-flash-0731,llm_error,taxable_income_or_deductions,False,"It reduced AGI to $15,068 by subtracting the $21,208 ESI premium from the stated gross wages. Michigan AGI is the full $36,275.59. It also used a $6,200 exemption instead of $5,900." +us,scenario_045,state_income_tax_before_refundable_credits,deepseek-v4-pro,llm_error,taxable_income_or_deductions,False,"It started from a federal AGI of $15,068 by netting out the ESI premium, but AGI is the full $36,275.59 wage. It also used a $5,670 exemption instead of the 2026 amount of $5,900." +us,scenario_045,state_income_tax_before_refundable_credits,deepseek-v4-pro-0813,llm_error,thresholds_rates,False,"It used a $5,600 personal exemption instead of Michigan's 2026 exemption of $5,900. That overstated taxable income by $300 and gave $1,303.73." +us,scenario_045,state_income_tax_before_refundable_credits,deepseek-v4.1-flash,llm_error,thresholds_rates,False,"It subtracted a $6,000 personal exemption instead of Michigan's 2026 amount of $5,900. That understated taxable income by $100 and gave $1,286.73." +us,scenario_045,state_income_tax_before_refundable_credits,gemini-3-flash-preview,llm_error,taxable_income_or_deductions,False,"It used a Michigan AGI of $15,068, subtracting the $21,208 ESI premium from the stated gross wages, when AGI is $36,275.59. It also used a $5,600 exemption instead of $5,900." +us,scenario_045,state_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,thresholds_rates,False,"Its $1,150 implies taxable income of about $27,060, which means an exemption of roughly $9,200. Michigan allows only a single $5,900 personal exemption for 2026, so taxable income is $30,375.59 and the tax is $1,290.96." +us,scenario_045,state_income_tax_before_refundable_credits,gemini-3.1-pro-preview,llm_error,thresholds_rates,False,"Its taxable income of $30,476 shows it used a $5,800 exemption, the 2025 figure, instead of the 2026 exemption of $5,900. That gave $1,295 instead of $1,290.96." +us,scenario_045,state_income_tax_before_refundable_credits,gemini-3.5-flash,llm_error,taxable_income_or_deductions,False,"It took federal AGI as $15,068 by subtracting the ESI premium from gross wages. AGI is the full $36,275.59. It also used a $5,600 exemption instead of $5,900." +us,scenario_045,state_income_tax_before_refundable_credits,gemini-3.5-flash-lite,llm_error,taxable_income_or_deductions,False,"It assumed standard deductions and exemptions wipe out the tax. Michigan has no standard deduction for a 44-year-old filer and allows only a $5,900 exemption, which leaves $30,375.59 taxed at 4.25%." +us,scenario_045,state_income_tax_before_refundable_credits,gemini-3.6-flash,llm_error,taxable_income_or_deductions,False,"It subtracted the $21,208 ESI premium to reach an AGI of $15,068, when AGI is the full $36,275.59 wage. It also used a $5,600 exemption instead of the 2026 amount of $5,900." +us,scenario_045,state_income_tax_before_refundable_credits,gemini-3.7-flash,llm_error,thresholds_rates,False,"It used the $5,800 personal exemption, the 2025 value, instead of Michigan's 2026 amount of $5,900. That produced $1,295.23 instead of $1,290.96." +us,scenario_045,state_income_tax_before_refundable_credits,gemini-3.8-flash,llm_error,thresholds_rates,False,"It applied a $5,800 exemption instead of the 2026 Michigan personal exemption of $5,900. That overstated taxable income by $100 and gave $1,295.23." +us,scenario_045,state_income_tax_before_refundable_credits,glm-5.2,llm_error,taxable_income_or_deductions,False,"It invented a $20,000 Michigan standard deduction and subtracted the Homestead Property Tax Credit as if it were nonrefundable, which got it to $121. It then submitted $0 anyway. Michigan allows only the $5,900 exemption, and the Homestead credit is refundable, so the tax before refundable credits is $1,290.96." +us,scenario_045,state_income_tax_before_refundable_credits,glm-5.3,llm_error,thresholds_rates,False,"It used a $5,200 personal exemption instead of Michigan's 2026 exemption of $5,900. That overstated taxable income by $700 and gave $1,321." +us,scenario_045,state_income_tax_before_refundable_credits,gpt-5.4-mini,llm_error,taxable_income_or_deductions,False,"It claimed no Michigan taxable income remains at this income level. Michigan's only offset here is the $5,900 personal exemption, which leaves $30,375.59 taxable at 4.25%." +us,scenario_045,state_income_tax_before_refundable_credits,gpt-5.4-nano,llm_error,taxable_income_or_deductions,False,"It assumed standard deductions and nonrefundable credits fully offset the tax. Michigan has no standard deduction and no applicable nonrefundable credit for this filer, so the tax is 4.25% × ($36,275.59 − $5,900) = $1,290.96." +us,scenario_045,state_income_tax_before_refundable_credits,gpt-5.6-luna,llm_error,thresholds_rates,False,"It applied 4.05%, the 2023-only rate, instead of the 4.25% that applies in 2026. It also used the $5,800 exemption from 2025 instead of $5,900, which gave $1,234.28." +us,scenario_045,state_income_tax_before_refundable_credits,gpt-5.6-sol,llm_error,taxable_income_or_deductions,False,"It used the correct $5,900 exemption but applied it to a federal AGI of $15,068, which it got by subtracting the $21,208 ESI premium from gross wages. AGI is the full $36,275.59." +us,scenario_045,state_income_tax_before_refundable_credits,gpt-6.1-terra,llm_error,thresholds_rates,False,"It subtracted a $6,000 personal exemption instead of Michigan's 2026 exemption of $5,900. That gave $1,286.73 instead of $1,290.96." +us,scenario_045,state_income_tax_before_refundable_credits,grok-4.3,llm_error,taxable_income_or_deductions,False,"It claimed a Michigan standard deduction and exemptions offset all $36,276 of income. Michigan has no standard deduction for this filer and allows only a $5,900 exemption, which leaves $30,375.59 taxed at 4.25%." +us,scenario_045,state_income_tax_before_refundable_credits,grok-4.5,llm_error,taxable_income_or_deductions,False,"It started from a federal AGI of $15,068 by netting the ESI premium out of the stated gross wages, when AGI is $36,275.59. It also projected a $5,880 exemption instead of $5,900." +us,scenario_045,state_income_tax_before_refundable_credits,grok-4.6,llm_error,thresholds_rates,False,"It projected the 2026 exemption at $5,800, the 2025 value, instead of the published $5,900. That gave $1,295 instead of $1,290.96." +us,scenario_045,state_income_tax_before_refundable_credits,grok-4.7,llm_error,thresholds_rates,False,"It subtracted a $6,000 personal exemption instead of Michigan's 2026 amount of $5,900. That gave $1,286.73 instead of $1,290.96." +us,scenario_045,state_income_tax_before_refundable_credits,grok-build-0.1,llm_error,thresholds_rates,False,"It used a $5,000 personal exemption, an outdated figure, instead of Michigan's 2026 exemption of $5,900. That overstated taxable income by $900 and gave $1,329." +us,scenario_045,state_income_tax_before_refundable_credits,inkling,llm_error,other,False,"It used a $6,000 exemption instead of $5,900. It then subtracted about $1,159 of Homestead Property Tax Credit as though it were nonrefundable. The Homestead credit is refundable, so it is excluded from the tax before refundable credits, which is $1,290.96." +us,scenario_045,state_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"It gave no value and no explanation for state_income_tax_before_refundable_credits, so there is no answer to score." +us,scenario_045,state_income_tax_before_refundable_credits,kimi-k3,llm_error,thresholds_rates,False,"It allowed a $6,000 personal exemption instead of Michigan's 2026 exemption of $5,900. That gave $1,286.73 instead of $1,290.96." +us,scenario_045,state_income_tax_before_refundable_credits,minimax-m3,llm_error,other,False,"It computed about $1,329 using a $5,000 exemption, correctly stated that the Homestead credit is refundable and excluded, and then submitted $0 anyway. The correct figure is 4.25% × ($36,275.59 − $5,900) = $1,290.96." +us,scenario_045,state_income_tax_before_refundable_credits,muse-spark-1.3,llm_error,thresholds_rates,False,"It used a personal exemption of about $6,000 instead of Michigan's 2026 amount of $5,900. That gave $1,286.73 instead of $1,290.96." +us,scenario_045,state_income_tax_before_refundable_credits,muse-wonder,llm_error,thresholds_rates,False,"It subtracted a $5,600 personal exemption instead of the 2026 Michigan exemption of $5,900. That overstated taxable income by $300 and gave $1,303.70." +us,scenario_045,state_income_tax_before_refundable_credits,ox-alpha,llm_error,thresholds_rates,False,"It used a $5,000 personal exemption instead of Michigan's 2026 exemption of $5,900. That overstated taxable income by $900 and gave $1,329.23." +us,scenario_045,state_income_tax_before_refundable_credits,qwen-3.7-max,llm_error,other,False,"It computed $1,303.73 using a $5,600 exemption, then submitted an unexplained $1,116.01. The correct calculation uses the $5,900 2026 exemption: 4.25% × $30,375.59 = $1,290.96." +us,scenario_045,state_income_tax_before_refundable_credits,qwen3.8-max,llm_error,taxable_income_or_deductions,False,"It subtracted a standard deduction and the $5,200 of child support paid to reach $0 taxable income. Michigan has no standard deduction for this filer, and child support paid is not deductible. The only offset is the $5,900 exemption, which leaves $30,375.59 taxed at 4.25%." us,scenario_045,state_refundable_credits,claude-haiku-4.5,llm_error,categorical_eligibility,False,"The model ruled out the Homestead Property Tax Credit because the household rents. Renters qualify, with 23% of rent ($2,428.80) counted as property tax. The credit, 60% × ($2,428.80 − $1,160.82) = $760.79, was therefore dropped." us,scenario_045,state_refundable_credits,claude-haiku-5.5,llm_error,state_local_rule,False,"The model only checked the Michigan EITC, which is $0, and never considered the refundable Homestead Property Tax Credit. For this renter that credit is 60% × (23% × $10,560 − 3.2% × $36,276) = $760.79." us,scenario_045,state_refundable_credits,claude-opus-4.7,llm_error,other,False,"The model correctly worked out 60% × ($2,428.80 − $1,160.83) = $760.78 in its reasoning. It then submitted an unexplained $884 as a 'rounding adjustment', so its final answer contradicts its own correct calculation." @@ -4332,55 +4470,56 @@ us,scenario_046,payroll_tax,minimax-m3,llm_error,other,False,"The model said it us,scenario_046,payroll_tax,qwen-3.7-max,llm_error,other,False,"The model's reasoning correctly reached $5,704 + $1,334 = $7,038, but it submitted 8438. The final value was mistyped and does not match its own calculation." us,scenario_046,self_employment_tax,glm-5.2,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. us,scenario_046,self_employment_tax,kimi-k2.6,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. -us,scenario_046,state_income_tax_before_refundable_credits,claude-fable-5,llm_error,thresholds_rates,False,"It got taxable income right at $75,303 but used the old 0.25%–4.75% brackets with 4.75% above $12,200, not the 2026 schedule (0%/2.5%/3.5%/4.5%, top rate above $14,400). It also based the OK credit on a $4,000 federal CTC, giving $200 instead of $220. Its submitted $3,364 doesn't even match its own figure of $3,022." -us,scenario_046,state_income_tax_before_refundable_credits,claude-fable-5.1,llm_error,thresholds_rates,False,"Taxable income ($75,303) and the $220 credit are both right, but it taxed the income under the old 0.25%–4.75% schedule and got $3,221.89. The 2026 joint schedule (0% to $7,500, 2.5% to $9,800, 3.5% to $14,400, 4.5% above) gives $2,959.14." -us,scenario_046,state_income_tax_before_refundable_credits,claude-haiku-4.5,llm_error,thresholds_rates,False,"It began from federal taxable income using an outdated $14,600 standard deduction, skipped the OK $12,700 standard deduction and the $4,000 in exemptions, and applied an obsolete flat 5.85% rate. It then subtracted credits it never identified to arrive at $1,614." -us,scenario_046,state_income_tax_before_refundable_credits,claude-haiku-5.5,llm_error,other,False,"It never computed Oklahoma tax and submitted $0 as a placeholder. The correct figure is $75,303 of taxable income under the 2026 brackets ($2,959.14), less the $220 OK child credit." -us,scenario_046,state_income_tax_before_refundable_credits,claude-opus-4.7,llm_error,thresholds_rates,False,"Its $75,303 taxable income is right, but it applied the pre-2026 4.75% top rate above $12,200 to get about $3,221 instead of the 2026 4.5% schedule's $2,959.14. It then subtracted an unquantified 'small' credit of about $211 instead of 5% of the $4,400 federal CTC ($220)." -us,scenario_046,state_income_tax_before_refundable_credits,claude-opus-4.8,llm_error,taxable_income_or_deductions,False,"It took a $17,000 capped itemized deduction on the OK return. Oklahoma allows itemizing only when the filer itemizes federally, and this household takes the larger $32,200 federal standard deduction, so the OK $12,700 standard deduction applies. It also used the old 4.75% brackets, left out the $220 OK child credit, and its $3,563 doesn't follow from its own $71,003 taxable income." -us,scenario_046,state_income_tax_before_refundable_credits,claude-opus-5,llm_error,thresholds_rates,False,"Its taxable income of about $75,300 is right, but it never worked through the brackets and guessed $2,500. The 2026 schedule gives $2,959.14, and subtracting the $220 credit (5% of the $4,400 federal CTC) leaves $2,739.14." -us,scenario_046,state_income_tax_before_refundable_credits,claude-sonnet-4.6,llm_error,taxable_income_or_deductions,False,"It wrongly assumed Oklahoma follows the federal standard deduction and subtracted $30,000 instead of OK's fixed $12,700 joint standard deduction. It then used made-up old-style brackets with 4.75% above $14,400 and left out the $220 OK child credit based on the federal CTC." -us,scenario_046,state_income_tax_before_refundable_credits,claude-sonnet-5,llm_error,taxable_income_or_deductions,False,"It first claimed Oklahoma has no income tax, then itemized $20,879 on the OK return even though OK itemizing requires federal itemizing and this household takes the federal standard deduction. It also used the old 4.75% top rate and dropped the $220 child credit, ending with a guessed $3,200." -us,scenario_046,state_income_tax_before_refundable_credits,claude-sonnet-5.5,llm_error,taxable_income_or_deductions,False,"It itemized deductions of about $39,000 to reach roughly $49,000 of taxable income. OK allows itemizing only when the filer itemizes federally, and this household takes the federal standard deduction, so the OK $12,700 standard deduction applies and taxable income is $75,303." -us,scenario_046,state_income_tax_before_refundable_credits,deepseek-v4-flash-0731,llm_error,taxable_income_or_deductions,False,"It used the ~$30,900 federal MFJ standard deduction instead of Oklahoma's fixed $12,700 and left out the $4,000 in personal exemptions. It also used old-style brackets with 4.75% on top and a $200 credit based on a $4,000 federal CTC instead of $220 based on $4,400." -us,scenario_046,state_income_tax_before_refundable_credits,deepseek-v4-pro,llm_error,taxable_income_or_deductions,False,"It subtracted federal itemized deductions and got $51,795.62 of taxable income. OK allows itemizing only when the filer itemizes federally, and this household takes the $32,200 federal standard deduction, so the OK $12,700 standard deduction applies and taxable income is $75,303. It also left out the $220 OK child credit." -us,scenario_046,state_income_tax_before_refundable_credits,deepseek-v4-pro-0813,llm_error,taxable_income_or_deductions,False,"It deducted $26,958.78 of itemized deductions on the OK return instead of the $12,700 OK standard deduction, which is required because the household takes the federal standard deduction. It also taxed the result under the old 0.25%–4.75% brackets and applied no credit, missing the $220 OK child credit." -us,scenario_046,state_income_tax_before_refundable_credits,deepseek-v4.1-flash,llm_error,taxable_income_or_deductions,False,"It subtracted the $14,839 overtime premium from AGI to get $77,164. The federal overtime deduction comes after AGI, and Oklahoma starts from federal AGI of $92,003. It also used invented 3.75%/4.75% bracket breakpoints instead of the 2026 4.5% schedule and left out the $220 child credit." -us,scenario_046,state_income_tax_before_refundable_credits,gemini-3-flash-preview,llm_error,taxable_income_or_deductions,False,"It itemized ($17,000 capped plus $5,430 medical) to get $65,573 of taxable income, but OK must use the $12,700 standard deduction because the household doesn't itemize federally. It also based the credit on a $2,000 total federal CTC, giving $100, when the federal CTC is $4,400 for two children and the credit is $220." -us,scenario_046,state_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,thresholds_rates,False,"No reasoning was given. The correct path, $75,303 of taxable income under the 2026 0%/2.5%/3.5%/4.5% brackets ($2,959.14) less the $220 credit, gives $2,739.14. Its $3,154 is consistent with the pre-2026 4.75% schedule with little or no child credit." -us,scenario_046,state_income_tax_before_refundable_credits,gemini-3.1-pro-preview,llm_error,taxable_income_or_deductions,False,"It subtracted itemized deductions from federal AGI on the OK return. OK allows itemizing only when the filer itemizes federally, and this household takes the federal standard deduction, so the $12,700 OK standard deduction applies, giving $75,303 of taxable income and $2,739.14 after the $220 credit." -us,scenario_046,state_income_tax_before_refundable_credits,gemini-3.5-flash,llm_error,taxable_income_or_deductions,False,"It cut OK AGI to $82,795 by subtracting the $9,208 of employer-sponsored insurance premiums from the stated gross wages, then itemized $26,999 instead of taking the $12,700 OK standard deduction. It also based the credit on a $2,000 CTC ($100) instead of 5% of the $4,400 federal CTC ($220)." -us,scenario_046,state_income_tax_before_refundable_credits,gemini-3.5-flash-lite,llm_error,thresholds_rates,False,"No reasoning was given. The 2026 OK schedule applied to $75,303 of taxable income gives $2,959.14, or $2,739.14 after the $220 credit. Its $3,043 is consistent with the old 4.75% bracket schedule less a $200 credit." -us,scenario_046,state_income_tax_before_refundable_credits,gemini-3.6-flash,llm_error,taxable_income_or_deductions,False,"It used itemized deductions on the OK return. OK allows itemizing only when the filer itemizes federally, and this household takes the $32,200 federal standard deduction, so the $12,700 OK standard deduction applies and taxable income is $75,303." -us,scenario_046,state_income_tax_before_refundable_credits,gemini-3.7-flash,llm_error,thresholds_rates,False,"It took the right path (standard deduction, exemptions, child credit) but misapplied the 2026 joint brackets and came out $54.63 low. The correct tax is $218.50 on the first $14,400 (0% to $7,500, 2.5% to $9,800, 3.5% to $14,400) plus 4.5% of $60,903, totaling $2,959.14 before the $220 credit." -us,scenario_046,state_income_tax_before_refundable_credits,gemini-3.8-flash,llm_error,thresholds_rates,False,"It used a $12,200 standard deduction instead of OK's $12,700 and taxed the income at the old 4.75% top rate instead of the 2026 4.5% schedule. It also figured the credit as 5% of a $4,000 federal CTC ($200) when the federal CTC is $4,400, making the credit $220." -us,scenario_046,state_income_tax_before_refundable_credits,gemini-4-argon,llm_error,thresholds_rates,False,"Taxable income ($75,303) and the $220 credit are both right, but it got $3,187.39 of tax before credits from a 4.75%-top-rate schedule. The 2026 joint brackets (0% to $7,500, 2.5% to $9,800, 3.5% to $14,400, 4.5% above) give $2,959.14." -us,scenario_046,state_income_tax_before_refundable_credits,glm-5.2,parse_contract_failure,missing_output,False,"It returned no answer or explanation for this output, so nothing could be scored." -us,scenario_046,state_income_tax_before_refundable_credits,glm-5.3,llm_error,taxable_income_or_deductions,False,"It reduced AGI by the federal overtime deduction (which comes after AGI and doesn't change the OK starting point), used the $32,200 federal standard deduction instead of OK's $12,700, and left out the $4,000 in exemptions. It then applied a made-up flat 4.25% rate instead of the graduated 2026 schedule and skipped the $220 child credit." -us,scenario_046,state_income_tax_before_refundable_credits,gpt-5.4-mini,llm_error,other,False,"It refused to compute and submitted $0 as a placeholder. The given facts are enough: $92,003 AGI less $12,700 and $4,000 gives $75,303, the 2026 brackets give $2,959.14, and subtracting the $220 credit leaves $2,739.14." -us,scenario_046,state_income_tax_before_refundable_credits,gpt-5.4-nano,llm_error,taxable_income_or_deductions,False,"It itemized deductions on the OK return and brought the federal American Opportunity Credit into the state computation. The household must take the OK $12,700 standard deduction, and the only OK nonrefundable credit here is the $220 child credit (5% of the $4,400 federal CTC)." -us,scenario_046,state_income_tax_before_refundable_credits,gpt-5.5,llm_error,thresholds_rates,False,"Taxable income ($75,303) and the $220 credit are right, but its $3,064 regular tax comes from the old 0.25%/0.75%/1.75%/2.75%/3.75% lower brackets with 4.5% only above $12,200. The 2026 law replaced the lower brackets with 0% to $7,500, 2.5% to $9,800 and 3.5% to $14,400, which gives $2,959.14." -us,scenario_046,state_income_tax_before_refundable_credits,gpt-5.6-luna,llm_error,thresholds_rates,False,"It subtracted an overtime deduction that Oklahoma doesn't allow, yet still reported $4,223.29, an effective rate on the $75,303 base that is above the 4.5% top rate. The correct result is $2,959.14 under the 2026 brackets less the $220 child credit." -us,scenario_046,state_income_tax_before_refundable_credits,gpt-5.6-sol,llm_error,taxable_income_or_deductions,False,"It took a $17,000 capped itemized deduction on the OK return even though OK itemizing requires federal itemizing and this household takes the federal standard deduction. The correct base is $75,303 after the $12,700 OK standard deduction. Its $3,018 tax also reflects the old 4.75% schedule instead of the 2026 4.5% brackets." -us,scenario_046,state_income_tax_before_refundable_credits,gpt-5.6-terra,llm_error,thresholds_rates,False,"It applied a flat 4.5% to a base reduced by a federal-sized deduction, ignoring both OK's $12,700 standard deduction and the 0%/2.5%/3.5% lower brackets. It also used a $100-per-child credit instead of 5% of the $4,400 federal CTC ($220)." -us,scenario_046,state_income_tax_before_refundable_credits,gpt-6-astra,llm_error,thresholds_rates,False,"Taxable income ($75,303) and the $220 credit are right, but its $2,981.14 tax before credits overstates the 2026 bracket total by $22. The correct figure is $218.50 on the first $14,400 plus 4.5% of $60,903, or $2,959.14." -us,scenario_046,state_income_tax_before_refundable_credits,gpt-6-luna,llm_error,taxable_income_or_deductions,False,"It gave no computation, and its $2,513 is $226 below the correct $2,739.14. That is consistent with an inflated state deduction rather than OK's $12,700 standard deduction plus $4,000 in exemptions on $92,003 of AGI." -us,scenario_046,state_income_tax_before_refundable_credits,gpt-6-sol,llm_error,thresholds_rates,False,"It got the deductions and the $220 credit right but computed $3,064.14 of tax by keeping the old 0.25%–3.75% lower brackets up to $12,200 under a 4.5% top rate. The 2026 joint schedule (0% to $7,500, 2.5% to $9,800, 3.5% to $14,400, 4.5% above) gives $2,959.14." -us,scenario_046,state_income_tax_before_refundable_credits,gpt-6.1-sol,llm_error,thresholds_rates,False,"Taxable income ($75,303) and the $220 credit are right, but its $2,807.14 tax before credits understates the 2026 schedule by $152. Its figures imply only about $66.50 on the first $14,400, when 2.5% of $2,300 plus 3.5% of $4,600 comes to $218.50." -us,scenario_046,state_income_tax_before_refundable_credits,grok-4.3,llm_error,thresholds_rates,False,"It gave no computation, and its $3,800 is above even the pre-2026 4.75% schedule's tax on $75,303. The 2026 brackets give $2,959.14, and subtracting the $220 child credit leaves $2,739.14." -us,scenario_046,state_income_tax_before_refundable_credits,grok-4.5,llm_error,taxable_income_or_deductions,False,"It deducted $26,309 of itemized deductions on the OK return, but OK itemizing requires federal itemizing and this household takes the federal standard deduction, so the $12,700 OK standard deduction applies. It also used the old 0.25%–4.75% brackets and left out the $220 child credit." -us,scenario_046,state_income_tax_before_refundable_credits,grok-4.6,llm_error,taxable_income_or_deductions,False,"It itemized $26,309 instead of taking the $12,700 OK standard deduction, which OK requires because the household doesn't itemize federally. It then used the old schedule ($236 plus 4.75% above $12,200) instead of the 2026 4.5% brackets and left out the $220 credit based on the federal CTC." -us,scenario_046,state_income_tax_before_refundable_credits,grok-4.7,llm_error,taxable_income_or_deductions,False,"It deducted $26,309 of itemized deductions on the OK return instead of the $12,700 standard deduction, which applies because the household takes the federal standard deduction. It also applied the old 4.75% rate above $12,200 and claimed no OK credits apply, missing the 5%-of-federal-CTC child credit ($220)." -us,scenario_046,state_income_tax_before_refundable_credits,grok-build-0.1,llm_error,taxable_income_or_deductions,False,"It reduced taxable income to $45,216 with itemized deductions, even though OK requires the $12,700 standard deduction for a household that takes the federal standard deduction. It then applied a flat 4.5% instead of the graduated 2026 brackets and left out the $220 child credit." -us,scenario_046,state_income_tax_before_refundable_credits,inkling,llm_error,taxable_income_or_deductions,False,"It cut AGI to $77,164 by subtracting overtime pay, which is a federal deduction taken after AGI and doesn't lower OK's starting point of $92,003. It also used a $15,000 standard deduction instead of OK's $12,700, the old brackets, and no child credit." -us,scenario_046,state_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"It returned no answer or explanation for this output, so nothing could be scored." -us,scenario_046,state_income_tax_before_refundable_credits,kimi-k3,llm_error,thresholds_rates,False,"It left out the $4,000 in OK personal exemptions (four at $1,000) and applied the old 4.75% schedule instead of the 2026 4.5% brackets. It also concluded no OK credit applied because the federal CDCC is $0, missing that the OK credit is the greater of 20% of the CDCC or 5% of the federal CTC ($220)." -us,scenario_046,state_income_tax_before_refundable_credits,minimax-m3,llm_error,thresholds_rates,False,"It gave no computation, and its $3,773 is above the tax under either the old or the 2026 OK schedule on $75,303. The correct path is $2,959.14 under the 2026 0%/2.5%/3.5%/4.5% brackets less the $220 child credit." -us,scenario_046,state_income_tax_before_refundable_credits,muse-spark-1.3,llm_error,thresholds_rates,False,"It taxed about $72,250 (a base that doesn't match OK's $12,700 standard deduction and $4,000 in exemptions, which give $75,303) at rates up to the old 4.75% instead of the 2026 4.5% schedule. It also applied no child credit." -us,scenario_046,state_income_tax_before_refundable_credits,muse-wonder,llm_error,thresholds_rates,False,"It used a $13,550 standard deduction instead of OK's fixed $12,700, and its $3,182 graduated tax reflects the pre-2026 4.75% schedule. Under the 2026 brackets the correct $75,303 base gives $2,959.14 before the $220 credit." -us,scenario_046,state_income_tax_before_refundable_credits,ox-alpha,llm_error,thresholds_rates,False,"It applied the 4.5% top rate but kept the old 0.25%–3.75% lower brackets up to $12,200, getting $3,064.14 instead of the $2,959.14 that the 2026 0%/2.5%/3.5% brackets give. It also wrongly treated the OK child credit as $0, missing 5% of the $4,400 federal CTC ($220)." -us,scenario_046,state_income_tax_before_refundable_credits,qwen-3.7-max,llm_error,thresholds_rates,False,"It misadded AGI as $94,004 instead of $92,003 and left out the $4,000 in personal exemptions. It then used the old 4.75% brackets and applied no child credit, when the 2026 schedule on $75,303 gives $2,959.14 less $220." -us,scenario_046,state_income_tax_before_refundable_credits,qwen3.8-max,llm_error,thresholds_rates,False,"It started from a made-up federal taxable income of $60,503 instead of OK AGI less the $12,700 standard deduction and $4,000 in exemptions ($75,303). It also applied invented 0.5%–5% brackets instead of the 2026 0%/2.5%/3.5%/4.5% schedule and left out the $220 child credit." +us,scenario_046,state_income_tax_before_refundable_credits,claude-fable-5,llm_error,thresholds_rates,False,"It got taxable income right ($75,303) but used the old six-bracket schedule (0.25%–4.75%, with 4.75% above $12,200) instead of the 2026 schedule (0%/2.5%/3.5%, then 4.5% above $14,400). It also based the credit on a $4,000 federal CTC rather than $4,400. Finally, it submitted $3,364 even though its own working reached $3,022." +us,scenario_046,state_income_tax_before_refundable_credits,claude-fable-5.1,llm_error,thresholds_rates,False,"Taxable income ($75,303) and the $220 child credit were both correct. However, it used the old 0.25%–4.75% brackets, which give $3,221.89, instead of the 2026 HB 2764 schedule (0% to $7,500, 2.5% to $9,800, 3.5% to $14,400, 4.5% above), which gives $2,959.14." +us,scenario_046,state_income_tax_before_refundable_credits,claude-haiku-4.5,llm_error,thresholds_rates,False,"It started from federal taxable income, using an outdated $14,600 standard deduction, instead of federal AGI less Oklahoma's $12,700 deduction and $4,000 in exemptions. It applied an obsolete flat 5.85% rate and then picked an unexplained $1,614 rather than running the 2026 brackets and subtracting the $220 credit." +us,scenario_046,state_income_tax_before_refundable_credits,claude-haiku-5.5,llm_error,missing_output,False,"It entered $0 without doing any Oklahoma calculation. The correct steps were: taxable income of $75,303 under the 2026 brackets gives $2,959.14, and subtracting the $220 child credit gives $2,739.14." +us,scenario_046,state_income_tax_before_refundable_credits,claude-opus-4.7,llm_error,thresholds_rates,False,"Taxable income ($75,303) was correct, but it used the old schedule with a 4.75% top rate above $12,200 (about $3,221) instead of the 2026 schedule with 4.5% above $14,400 ($2,959.14). It then subtracted an arbitrary amount of about $211 instead of the $220 credit (5% of the $4,400 federal CTC)." +us,scenario_046,state_income_tax_before_refundable_credits,claude-opus-4.8,llm_error,taxable_income_or_deductions,False,"It itemized on the Oklahoma return using the $17,000 cap. Oklahoma only allows itemizing when the taxpayer itemizes federally, and this household's itemized deductions fall below the $32,200 federal standard deduction, so the $12,700 Oklahoma standard deduction applies. It also used the old 4.75% brackets, left out the $220 child credit, and turned $71,003 of taxable income into $3,563, a result its own brackets don't produce." +us,scenario_046,state_income_tax_before_refundable_credits,claude-opus-5,llm_error,thresholds_rates,False,"Taxable income (about $75,300) was correct, but it referred to a schedule topping out at 4.75% instead of the 2026 schedule (0% to $7,500, 2.5%, 3.5%, 4.5% above $14,400). Its final $2,500 doesn't follow from any bracket calculation; the correct tax is $2,959.14 minus the $220 credit." +us,scenario_046,state_income_tax_before_refundable_credits,claude-sonnet-4.6,llm_error,taxable_income_or_deductions,False,"It wrongly assumed Oklahoma adopts the federal standard deduction and subtracted about $30,000 instead of Oklahoma's fixed $12,700 joint standard deduction, which understated taxable income by roughly $17,300. It also used pre-2026 brackets with a 4.75% top rate and claimed there was no nonrefundable Oklahoma credit, missing the $220 credit (5% of the federal CTC)." +us,scenario_046,state_income_tax_before_refundable_credits,claude-sonnet-5,llm_error,taxable_income_or_deductions,False,"Its reasoning contradicts itself: it first says Oklahoma has no income tax, then itemizes $20,879 on the Oklahoma return. Oklahoma requires the $12,700 standard deduction because the household takes the federal standard deduction. It also used the old 4.75% top rate instead of 2026's 4.5% schedule and never subtracted the $220 child credit." +us,scenario_046,state_income_tax_before_refundable_credits,claude-sonnet-5.5,llm_error,taxable_income_or_deductions,False,"It itemized on the Oklahoma return, cutting taxable income to about $49,000. Because the household takes the federal standard deduction, Oklahoma requires the $12,700 standard deduction, giving $75,303 of taxable income. It also used the old 4.75% top-rate brackets instead of the 2026 schedule with 4.5% above $14,400." +us,scenario_046,state_income_tax_before_refundable_credits,deepseek-v4-flash-0731,llm_error,taxable_income_or_deductions,False,"It treated the Oklahoma standard deduction as equal to the federal one (about $30,900) instead of Oklahoma's fixed $12,700, and left out the four $1,000 exemptions. It also used the old 0.25%–4.75% brackets and figured the child credit on a $4,000 federal CTC ($200) instead of $4,400 ($220)." +us,scenario_046,state_income_tax_before_refundable_credits,deepseek-v4-pro,llm_error,taxable_income_or_deductions,False,"It subtracted federal itemized deductions, reaching $51,795.62 of taxable income. Oklahoma only allows itemizing when the filer itemizes federally, and this household's itemized deductions fall below the $32,200 federal standard deduction, so the $12,700 Oklahoma standard deduction applies and taxable income is $75,303. It also left out the $220 child credit." +us,scenario_046,state_income_tax_before_refundable_credits,deepseek-v4-pro-0813,llm_error,taxable_income_or_deductions,False,"It took $26,958.78 of Oklahoma itemized deductions even though the household doesn't itemize federally, so the $12,700 standard deduction applies. It also used the old schedule with 4.75% above $12,200 instead of 2026's 0%/2.5%/3.5%/4.5%, and said no nonrefundable state credits applied, missing the $220 child credit." +us,scenario_046,state_income_tax_before_refundable_credits,deepseek-v4.1-flash,llm_error,taxable_income_or_deductions,False,"It subtracted the $14,839 federal overtime deduction from AGI, getting $77,164. That deduction is taken below the line, so federal AGI and the Oklahoma starting point stay at $92,003. It also used the old 4.75% bracket schedule and left out the $220 child credit." +us,scenario_046,state_income_tax_before_refundable_credits,gemini-3-flash-preview,llm_error,taxable_income_or_deductions,False,"It itemized on the Oklahoma return ($17,000 capped plus $5,430 medical), but Oklahoma requires the $12,700 standard deduction when the filer doesn't itemize federally. It also used the old 4.75% brackets and figured the credit on a $2,000 federal CTC ($100) instead of $4,400 ($220)." +us,scenario_046,state_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,thresholds_rates,False,"It gave no working. The correct steps are $75,303 of taxable income under the 2026 schedule (0% to $7,500, 2.5%, 3.5%, 4.5% above $14,400) for $2,959.14, minus the $220 credit. Its $3,154 is about $415 too high, which fits using the old 4.75% top-rate schedule and not subtracting the full credit." +us,scenario_046,state_income_tax_before_refundable_credits,gemini-3.1-pro-preview,llm_error,taxable_income_or_deductions,False,"It reduced AGI and subtracted about $27,000 of itemized deductions on the Oklahoma return. Because the household takes the federal standard deduction, Oklahoma requires its $12,700 standard deduction, and the starting AGI is $92,003. That understated taxable income by about $23,500, and it also left out the $220 child credit." +us,scenario_046,state_income_tax_before_refundable_credits,gemini-3.5-flash,llm_error,taxable_income_or_deductions,False,"It subtracted the $9,208 employer insurance premiums from AGI, getting $82,795, and itemized $26,999 on the Oklahoma return. The correct path is $92,003 AGI with the $12,700 standard deduction, since the household doesn't itemize federally. It also figured the credit on a $2,000 federal CTC ($100) instead of $4,400 ($220)." +us,scenario_046,state_income_tax_before_refundable_credits,gemini-3.5-flash-lite,llm_error,thresholds_rates,False,"It gave no working. Its $3,043 is about $304 too high, which fits using the pre-2026 4.75% top-rate brackets instead of the 2026 schedule, where $75,303 of taxable income gives $2,959.14 before the $220 child credit." +us,scenario_046,state_income_tax_before_refundable_credits,gemini-3.6-flash,llm_error,taxable_income_or_deductions,False,"It itemized on the Oklahoma return. Because the household's itemized deductions fall below the $32,200 federal standard deduction, it doesn't itemize federally, and Oklahoma requires the $12,700 standard deduction. That understated the $75,303 taxable income, and it also skipped the $220 child credit." +us,scenario_046,state_income_tax_before_refundable_credits,gemini-3.7-flash,llm_error,thresholds_rates,False,"It correctly named the standard deduction, exemptions, and child credit, but its $2,684.51 is $54.63 below the correct result. That means it misapplied the 2026 bracket schedule. The correct figures are $57.50 at 2.5%, $161 at 3.5%, and 4.5% × $60,903 = $2,740.64, for $2,959.14, minus the $220 credit." +us,scenario_046,state_income_tax_before_refundable_credits,gemini-3.8-flash,llm_error,thresholds_rates,False,"It used a $12,200 standard deduction instead of $12,700, applied a 4.75% top rate instead of 2026's 4.5% above $14,400, and figured the credit on a $4,000 federal CTC ($200) instead of $4,400 ($220)." +us,scenario_046,state_income_tax_before_refundable_credits,gemini-4-argon,llm_error,thresholds_rates,False,"Taxable income ($75,303) and the $220 credit were correct, but it taxed income above $14,400 at 4.75% instead of 2026's 4.5%. That gave $3,187.39 of tax before credits instead of $2,959.14." +us,scenario_046,state_income_tax_before_refundable_credits,glm-5.2,parse_contract_failure,missing_output,False,"It gave no value or explanation for this output, so there was no answer to score." +us,scenario_046,state_income_tax_before_refundable_credits,glm-5.3,llm_error,taxable_income_or_deductions,False,"It subtracted the below-the-line overtime deduction from AGI ($77,164) and used the $32,200 federal standard deduction instead of Oklahoma's $12,700. It also left out the $4,000 in exemptions, applied a made-up flat 4.25% rate instead of the 2026 graduated schedule, and skipped the $220 child credit." +us,scenario_046,state_income_tax_before_refundable_credits,gpt-5.4-mini,llm_error,missing_output,False,"It entered $0 without calculating anything. The correct steps are $75,303 of taxable income under the 2026 Oklahoma joint brackets for $2,959.14, minus the $220 child credit." +us,scenario_046,state_income_tax_before_refundable_credits,gpt-5.4-nano,llm_error,taxable_income_or_deductions,False,"It itemized on the Oklahoma return even though the household takes the federal standard deduction, so the $12,700 Oklahoma standard deduction applies. It also subtracted the federal American Opportunity Credit, which doesn't reduce Oklahoma tax. The only Oklahoma nonrefundable credit here is the $220 child credit." +us,scenario_046,state_income_tax_before_refundable_credits,gpt-5.5,llm_error,thresholds_rates,False,"Taxable income ($75,303) and the $220 credit were correct, but its $3,064 regular tax kept the old lower brackets (0.25%/0.75%/1.75%/2.75%/3.75%, with the top bracket starting at $12,200). The 2026 schedule is 0% to $7,500, 2.5% to $9,800, 3.5% to $14,400, and 4.5% above, which gives $2,959.14." +us,scenario_046,state_income_tax_before_refundable_credits,gpt-5.6-luna,llm_error,taxable_income_or_deductions,False,"Its $4,223.29 is higher than the tax on the full AGI before any deductions, so it built up taxable income wrongly around the overtime item. The federal overtime deduction doesn't affect Oklahoma AGI. The correct path is $92,003 − $12,700 − $4,000 = $75,303, taxed at 2026 rates for $2,959.14, minus $220." +us,scenario_046,state_income_tax_before_refundable_credits,gpt-5.6-sol,llm_error,taxable_income_or_deductions,False,"It took a $17,000 capped itemized deduction on the Oklahoma return. Because the household doesn't itemize federally, Oklahoma requires the $12,700 standard deduction. It then taxed $71,003 with the old 4.75% brackets ($3,018) instead of taxing $75,303 under the 2026 4.5% schedule ($2,959.14)." +us,scenario_046,state_income_tax_before_refundable_credits,gpt-5.6-terra,llm_error,thresholds_rates,False,"It applied a flat 4.5% to an understated taxable income instead of running the graduated 2026 schedule on $75,303. It also used two $100 per-child credits ($200) instead of 5% of the $4,400 federal CTC ($220)." +us,scenario_046,state_income_tax_before_refundable_credits,gpt-6-astra,llm_error,thresholds_rates,False,"Taxable income ($75,303) and the $220 credit were correct, but it overstated the tax on the first $14,400 by $22. The correct amount is $218.50 (0% to $7,500, $57.50 at 2.5%, $161 at 3.5%), so tax before credits is $2,959.14, not $2,981.14." +us,scenario_046,state_income_tax_before_refundable_credits,gpt-6-luna,llm_error,thresholds_rates,False,"It gave no amounts in its working, and its $2,513 is $226 below the correct figure. With the $12,700 standard deduction and $4,000 in exemptions, taxable income is $75,303. The 2026 brackets give $2,959.14, and after the $220 credit the result is $2,739.14, so it misapplied the deduction or rate steps." +us,scenario_046,state_income_tax_before_refundable_credits,gpt-6-sol,llm_error,thresholds_rates,False,"Taxable income and the $220 credit were correct, but its $3,064.14 regular tax used the old 0.25%–3.75% lower brackets with 4.5% above $12,200. The 2026 schedule (0% to $7,500, 2.5%, 3.5%, 4.5% above $14,400) gives $2,959.14." +us,scenario_046,state_income_tax_before_refundable_credits,gpt-6.1-sol,llm_error,thresholds_rates,False,"Taxable income ($75,303) and the $220 credit were correct, but its $2,807.14 tax understates the 2026 bracket amount. Tax on the first $14,400 is $218.50 ($57.50 at 2.5% plus $161 at 3.5%), and 4.5% of $60,903 is $2,740.64, for $2,959.14 in total." +us,scenario_046,state_income_tax_before_refundable_credits,gpt-6.1-terra,llm_error,thresholds_rates,False,"Its $2,844.14 is $3,064.14 minus $220, so it taxed $75,303 with the old lower brackets and 4.5% above $12,200. The 2026 schedule has 0% to $7,500, 2.5% to $9,800, 3.5% to $14,400, and 4.5% above, which gives $2,959.14." +us,scenario_046,state_income_tax_before_refundable_credits,grok-4.3,llm_error,thresholds_rates,False,"It gave no working, and its $3,800 is above the old-schedule tax even before any credit. The correct result taxes $75,303 at the 2026 rates (top rate 4.5% above $14,400) for $2,959.14, then subtracts the $220 child credit." +us,scenario_046,state_income_tax_before_refundable_credits,grok-4.5,llm_error,taxable_income_or_deductions,False,"It took $26,309 of itemized deductions on the Oklahoma return. Because the household takes the $32,200 federal standard deduction, Oklahoma requires the $12,700 standard deduction. It also used the old 4.75% brackets and never subtracted the $220 child credit." +us,scenario_046,state_income_tax_before_refundable_credits,grok-4.6,llm_error,taxable_income_or_deductions,False,"It itemized $26,309 on the Oklahoma return, but the household doesn't itemize federally, so Oklahoma requires the $12,700 standard deduction and taxable income is $75,303. It also used 4.75% above $12,200 instead of 2026's 4.5% above $14,400, and left out the $220 child credit." +us,scenario_046,state_income_tax_before_refundable_credits,grok-4.7,llm_error,taxable_income_or_deductions,False,"It subtracted $26,309 of itemized deductions on the Oklahoma return, though Oklahoma requires the $12,700 standard deduction for filers who don't itemize federally. It used the old 4.75% top rate and said no nonrefundable Oklahoma credits apply, missing the $220 credit (5% of the $4,400 federal CTC)." +us,scenario_046,state_income_tax_before_refundable_credits,grok-build-0.1,llm_error,taxable_income_or_deductions,False,"It applied a flat 4.5% to $45,216 of taxable income after itemizing. Oklahoma requires the $12,700 standard deduction here, which gives $75,303 of taxable income, and the 2026 rates are graduated (0%/2.5%/3.5%, then 4.5% above $14,400), followed by the $220 credit." +us,scenario_046,state_income_tax_before_refundable_credits,inkling,llm_error,taxable_income_or_deductions,False,"It started from $77,164 by taking the below-the-line overtime deduction out of AGI, and used a $15,000 standard deduction instead of Oklahoma's $12,700. It also said no state credits apply, missing the $220 child credit." +us,scenario_046,state_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"It gave no value or explanation for this output, so there was no answer to score." +us,scenario_046,state_income_tax_before_refundable_credits,kimi-k3,llm_error,taxable_income_or_deductions,False,"It left out the four $1,000 Oklahoma exemptions, getting $79,303 of taxable income instead of $75,303, and used the old 4.75% bracket schedule. It also said no Oklahoma nonrefundable credits apply, missing the child credit of 5% of the $4,400 federal CTC ($220)." +us,scenario_046,state_income_tax_before_refundable_credits,minimax-m3,llm_error,thresholds_rates,False,"It gave no working, and its $3,773 is higher than even the pre-2026 schedule would produce. The correct result taxes $75,303 at 2026 rates for $2,959.14, then subtracts the $220 child credit." +us,scenario_046,state_income_tax_before_refundable_credits,muse-spark-1.3,llm_error,thresholds_rates,False,"It understated taxable income slightly ($72,250 instead of $75,303) but taxed it at the old 4.75% top rate instead of 2026's 4.5% above $14,400. It never subtracted the $220 child credit." +us,scenario_046,state_income_tax_before_refundable_credits,muse-wonder,llm_error,thresholds_rates,False,"It used a $13,550 standard deduction instead of Oklahoma's fixed $12,700, and its $3,182 tax reflects the old 4.75% schedule rather than the 2026 schedule (0%/2.5%/3.5%/4.5%). It did subtract the correct $220 credit." +us,scenario_046,state_income_tax_before_refundable_credits,ox-alpha,llm_error,thresholds_rates,False,"It used the 4.5% top rate but kept the old lower brackets with the top bracket starting at $12,200, giving $3,064.14 instead of $2,959.14. It also said there were no Oklahoma nonrefundable credits, missing the $220 child credit (5% of the $4,400 federal CTC)." +us,scenario_046,state_income_tax_before_refundable_credits,qwen-3.7-max,llm_error,taxable_income_or_deductions,False,"It added $92,000 and $3 and got $94,004, and it left out the $4,000 in exemptions, which inflated taxable income to $81,304 instead of $75,303. It also used the pre-2026 brackets and never subtracted the $220 child credit." +us,scenario_046,state_income_tax_before_refundable_credits,qwen3.8-max,llm_error,thresholds_rates,False,"It started from federal taxable income ($60,503) instead of AGI minus Oklahoma's $12,700 deduction and $4,000 in exemptions, and used made-up 0.5%–5% brackets. The 2026 schedule is 0%/2.5%/3.5% with 4.5% above $14,400, and it also skipped the $220 child credit." us,scenario_046,state_refundable_credits,glm-5.2,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. us,scenario_046,state_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. us,scenario_048,head_medicaid_eligible,claude-haiku-4.5,llm_error,categorical_eligibility,False,"The model treated age and assets below $2,000 as sufficient for Ohio aged Medicaid while never establishing that the head passed the applicable income test. The head's wages and Social Security total $34,626, SSI is zero, and no Medicaid category applies." @@ -4399,52 +4538,53 @@ us,scenario_048,snap,claude-sonnet-5,llm_error,taxable_income_or_deductions,Fals us,scenario_048,snap,gpt-5.4-mini,llm_error,thresholds_rates,False,"The model labeled $34,626 of annual wages and Social Security as “very low countable income” and assigned an estimated $225 monthly benefit without applying the SNAP income threshold. That income exceeds the $17,420 limit for a one-person household, producing $0." us,scenario_048,state_income_tax_before_refundable_credits,deepseek-v4-flash-0731,llm_error,thresholds_rates,False,"The model applied Ohio's 2.75% rate to the first dollar of taxable income, ignoring Ohio's zero-tax bracket: Ohio's rate schedule imposes no tax on Ohio taxable nonbusiness income at or below the roughly $26,050 threshold, and this filer's $7,656 of wages (Social Security survivor benefits are excluded from federal AGI here because provisional income of $21,141 is under the $25,000 base amount) falls far below it, yielding $0. It compounded the error by inventing a nonexistent $1,400 Ohio 'single standard deduction' — Ohio starts from federal AGI and allows personal exemptions, not a standard deduction — and then taxed the residual $3,856 at 2.75% to reach $106." us,scenario_048,state_income_tax_before_refundable_credits,glm-5.3,llm_error,thresholds_rates,False,"The model taxed the entire $7,656 of Ohio taxable income at 2.75% ($210.54), skipping Ohio's zero-rate first bracket that exempts all Ohio taxable nonbusiness income up to about $26,050, under which this household's liability is $0 before any credit is considered. It also mis-specified the personal exemption as a credit equal to 2.75% of $2,400 ($66) — Ohio subtracts the $2,400 exemption from Ohio adjusted gross income and separately allows only a $20-per-exemption credit — and then netted a $50 senior citizen credit against a tax that never existed, landing on $94.54." -us,scenario_049,federal_income_tax_before_refundable_credits,claude-fable-5,llm_error,taxable_income_or_deductions,False,"Its own calculation reached $30,830 because it left out the 2026 non-itemizer cash charitable deduction (about $580, worth about $128 in tax). It then submitted $33,223, a number with no support in its reasoning." -us,scenario_049,federal_income_tax_before_refundable_credits,claude-haiku-4.5,llm_error,taxable_income_or_deductions,False,"It left out the $25,000 OBBBA qualified overtime deduction. It also subtracted the $721 traditional IRA contribution, which is not deductible because the spouse is a covered participant above the phase-out, and it used a $29,200 standard deduction instead of $32,200. On top of that, its $48,837 tax is far above what the 2026 joint brackets give even on its own $217,364 taxable income." -us,scenario_049,federal_income_tax_before_refundable_credits,claude-haiku-5.5,llm_error,other,False,"It answered $0 without computing anything. AGI of $247,385 minus $57,780 of deductions (standard, overtime, non-itemizer charity) leaves $189,605 of taxable income, which produces about $30,703 of tax under the 2026 joint brackets." -us,scenario_049,federal_income_tax_before_refundable_credits,claude-opus-4.7,llm_error,taxable_income_or_deductions,False,"It left out the $25,000 qualified overtime deduction and the non-itemizer charitable deduction, used a $31,500 standard deduction instead of $32,200, and wrongly added Additional Medicare Tax to income tax. Its reasoning ended near $36,571, but it submitted an unrelated $49,861." -us,scenario_049,federal_income_tax_before_refundable_credits,claude-opus-4.8,llm_error,taxable_income_or_deductions,False,"It left out the $25,000 OBBBA overtime deduction and the non-itemizer charitable deduction, and it used outdated figures: a $30,300 standard deduction and brackets with a 24% tier starting at $209,400. Its reasoning reached $37,055, but it submitted an unsupported $53,503." -us,scenario_049,federal_income_tax_before_refundable_credits,claude-opus-5,llm_error,taxable_income_or_deductions,False,"It treated the roughly $40,000 SALT cap as the deductible amount, even though only $20,655 of real estate tax was paid. Real itemized deductions are $26,736, so the $32,200 standard deduction applies. It also left out the $25,000 qualified overtime deduction." -us,scenario_049,federal_income_tax_before_refundable_credits,claude-sonnet-4.6,llm_error,taxable_income_or_deductions,False,"It used pre-OBBBA figures (a $30,000 standard deduction and 2025 brackets) and never applied the $25,000 qualified overtime deduction or the non-itemizer cash charitable deduction. As a result its taxable income was $217,385 instead of $189,605." -us,scenario_049,federal_income_tax_before_refundable_credits,claude-sonnet-5,llm_error,taxable_income_or_deductions,False,"It left out the $25,000 overtime deduction and subtracted the non-deductible $721 traditional IRA contribution. It then raised its own $38,831 estimate to $62,700 for 'additional Medicare wages and phase-outs', which are not part of income tax before credits." -us,scenario_049,federal_income_tax_before_refundable_credits,claude-sonnet-5.5,llm_error,taxable_income_or_deductions,False,"It subtracted the $928 auto-loan interest, but the qualified passenger vehicle loan interest deduction is fully phased out at $247,385 MAGI ($200 per $1,000 over $200,000 joint). It also left out the roughly $580 non-itemizer cash charitable deduction. Together these leave taxable income $348 too low." -us,scenario_049,federal_income_tax_before_refundable_credits,deepseek-v4-flash-0731,llm_error,taxable_income_or_deductions,False,"It left out the $25,000 qualified overtime deduction and the non-itemizer charitable deduction, and it used a $31,000 standard deduction and lower bracket thresholds instead of the 2026 figures ($32,200; 12% bracket ending at $100,800)." -us,scenario_049,federal_income_tax_before_refundable_credits,deepseek-v4-pro,llm_error,taxable_income_or_deductions,False,"It applied TCJA-sunset rules (personal exemptions, 15/25/28% brackets) instead of the OBBBA-extended 2026 law. It also excluded the $16,408 employer-sponsored premium from wages and left out the $25,000 overtime deduction." -us,scenario_049,federal_income_tax_before_refundable_credits,deepseek-v4-pro-0813,llm_error,taxable_income_or_deductions,False,"It reduced wages by the employer-sponsored insurance premium as well as the 401(k), and it never applied the $25,000 qualified overtime deduction or the non-itemizer charitable deduction. Its $36,639 is therefore well above the correct tax." -us,scenario_049,federal_income_tax_before_refundable_credits,deepseek-v4.1-flash,llm_error,taxable_income_or_deductions,False,"It took the $32,200 standard deduction but left out the $25,000 qualified overtime deduction and the $579.76 non-itemizer charitable deduction. That $25,580 gap, taxed at 22%, accounts exactly for its $36,330 answer." -us,scenario_049,federal_income_tax_before_refundable_credits,gemini-3-flash-preview,llm_error,taxable_income_or_deductions,False,"It assumed the TCJA had expired in 2026 and used personal exemptions, uncapped itemized deductions and 10/15/25% brackets instead of OBBBA law. It also excluded the $16,408 ESI premium from wages and left out the $25,000 overtime deduction." -us,scenario_049,federal_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,taxable_income_or_deductions,False,"Its taxable income of about $229,000 leaves out both the $25,000 qualified overtime deduction and the 401(k) exclusion. Correct taxable income is $189,605, which produces about $30,703, not $52,368." -us,scenario_049,federal_income_tax_before_refundable_credits,gemini-3.1-pro-preview,llm_error,taxable_income_or_deductions,False,"It used pre-TCJA 2026 rules (personal exemptions, unlimited SALT itemizing) instead of OBBBA law. It also subtracted the ESI premium from wages and never applied the $25,000 qualified overtime deduction." -us,scenario_049,federal_income_tax_before_refundable_credits,gemini-3.5-flash,llm_error,taxable_income_or_deductions,False,"It applied TCJA-expiration rules ($10,100 of personal exemptions, itemizing $26,736, brackets up to 25%) instead of the OBBBA-extended $32,200 standard deduction. It also left out the $25,000 overtime deduction, which gave it $194,141 of taxable income instead of $189,605." -us,scenario_049,federal_income_tax_before_refundable_credits,gemini-3.5-flash-lite,llm_error,taxable_income_or_deductions,False,"It gave no derivation. Its $42,203 is consistent with leaving out the $25,000 qualified overtime deduction and using inflated rates, whereas $189,605 of taxable income produces about $30,703." -us,scenario_049,federal_income_tax_before_refundable_credits,gemini-3.6-flash,llm_error,taxable_income_or_deductions,False,"It excluded the $16,408 employer-sponsored premium from wages, used the pre-OBBBA $30,000 standard deduction instead of $32,200, and left out the $25,000 qualified overtime deduction and the non-itemizer charitable deduction." -us,scenario_049,federal_income_tax_before_refundable_credits,gemini-3.7-flash,llm_error,taxable_income_or_deductions,False,"It listed the correct income items but applied no qualified overtime deduction. Its $37,921 matches taxing roughly $215,000 of taxable income instead of the correct $189,605 after the $25,000 overtime deduction and non-itemizer charity." -us,scenario_049,federal_income_tax_before_refundable_credits,gemini-3.8-flash,llm_error,taxable_income_or_deductions,False,"It used a $30,000 standard deduction and 2025 brackets, and it never applied the $25,000 qualified overtime deduction or the non-itemizer charitable deduction. As a result it taxed $217,385 instead of $189,605." -us,scenario_049,federal_income_tax_before_refundable_credits,gemini-4-argon,llm_error,taxable_income_or_deductions,False,"It took an above-the-line deduction for the $928 auto-loan interest, but the vehicle loan interest deduction is fully phased out at $247,385 MAGI (it falls $200 for each $1,000 over $200,000). That cut its tax by about $204 below the correct $30,702.59." -us,scenario_049,federal_income_tax_before_refundable_credits,glm-5.2,parse_contract_failure,missing_output,False,It submitted no value or explanation for federal_income_tax_before_refundable_credits. -us,scenario_049,federal_income_tax_before_refundable_credits,glm-5.3,llm_error,taxable_income_or_deductions,False,"It used the correct $32,200 standard deduction but left out the $25,000 OBBBA qualified overtime deduction and the non-itemizer charitable deduction. It also overstated ordinary tax on its own $208,977 ordinary income ($36,982 instead of about $35,399)." -us,scenario_049,federal_income_tax_before_refundable_credits,gpt-5.4-mini,llm_error,other,False,"It gave no real computation, and its $20,460 is far too low. AGI of $247,385 minus the $32,200 standard deduction, the $25,000 overtime deduction and about $580 of non-itemizer charity leaves $189,605 of taxable income, which produces $30,702.59." -us,scenario_049,federal_income_tax_before_refundable_credits,gpt-5.4-nano,llm_error,taxable_income_or_deductions,False,"It gave no breakdown. Its $38,566 is consistent with leaving out the $25,000 qualified overtime deduction, which adds about $5,500 of tax to the correct $30,702.59." -us,scenario_049,federal_income_tax_before_refundable_credits,gpt-5.5,llm_error,taxable_income_or_deductions,False,"It excluded the $16,408 employer-sponsored insurance premium from wages, which pushed AGI down to $230,977. Only the $15,436 traditional 401(k) reduces wages, so AGI is $247,385. That $16,408 understatement at 22% explains its $27,093." -us,scenario_049,federal_income_tax_before_refundable_credits,gpt-5.6-luna,llm_error,taxable_income_or_deductions,False,"It claimed the qualified passenger vehicle loan interest deduction for the $928, but that deduction is fully phased out at $247,385 MAGI ($200 per $1,000 over the $200,000 joint threshold). That understated tax by about $204." -us,scenario_049,federal_income_tax_before_refundable_credits,gpt-5.6-sol,llm_error,taxable_income_or_deductions,False,"It treated the $16,408 employer-sponsored insurance premium as a pretax reduction to wages, which understated AGI by $16,408. Only the $15,436 traditional 401(k) comes out of wages." -us,scenario_049,federal_income_tax_before_refundable_credits,gpt-5.6-terra,llm_error,taxable_income_or_deductions,False,"Its $33,473 is about $2,770 above the correct tax, meaning it took roughly $12,600 less in deductions than the correct $57,779.77. That fits applying the $12,500 single-filer overtime cap instead of the $25,000 joint cap. It also wrongly claimed the vehicle-loan interest deduction, which is phased out at this MAGI." -us,scenario_049,federal_income_tax_before_refundable_credits,gpt-6-astra,llm_error,taxable_income_or_deductions,False,"It reduced wages by the $16,408 employer health premium, giving AGI of $230,977 instead of $247,385. Only the traditional 401(k) deferral is excluded, so taxable income is $189,605, not $173,197." -us,scenario_049,federal_income_tax_before_refundable_credits,gpt-6-luna,llm_error,taxable_income_or_deductions,False,"It applied the standard and overtime deductions correctly but left out the 2026 non-itemizer cash charitable deduction ($579.76). At 22%, that adds exactly the $127.55 by which its answer exceeds the correct tax." -us,scenario_049,federal_income_tax_before_refundable_credits,gpt-6.1-sol,llm_error,taxable_income_or_deductions,False,"It excluded the $16,408 employer-plan premium from wages, which understated AGI by $16,408. AGI is $247,385, with only the 401(k) excluded." -us,scenario_049,federal_income_tax_before_refundable_credits,grok-4.3,llm_error,taxable_income_or_deductions,False,"It itemized about $20,000 instead of taking the larger $32,200 standard deduction, and it never applied the $25,000 qualified overtime deduction. That gave it about $230,000 of taxable income instead of $189,605." -us,scenario_049,federal_income_tax_before_refundable_credits,grok-4.5,llm_error,taxable_income_or_deductions,False,"It applied TCJA-sunset rules (personal exemptions, uncapped property tax itemizing, pre-TCJA brackets) instead of the OBBBA-extended 2026 law. It also left out the $25,000 qualified overtime deduction." -us,scenario_049,federal_income_tax_before_refundable_credits,grok-4.6,llm_error,taxable_income_or_deductions,False,"It used post-TCJA-sunset law (personal exemptions of about $10,910 and 10/15/25% brackets) instead of the OBBBA $32,200 standard deduction. It also left out the $25,000 qualified overtime deduction." -us,scenario_049,federal_income_tax_before_refundable_credits,grok-4.7,llm_error,taxable_income_or_deductions,False,"It left out the roughly $580 non-itemizer cash charitable deduction. It also miscalculated ordinary tax on $183,977 as $30,051, when the 2026 joint brackets give $29,899." -us,scenario_049,federal_income_tax_before_refundable_credits,grok-build-0.1,llm_error,taxable_income_or_deductions,False,"It itemized (mortgage interest, capped real estate tax, charity) instead of taking the larger $32,200 standard deduction, and it never applied the $25,000 qualified overtime deduction." -us,scenario_049,federal_income_tax_before_refundable_credits,inkling,llm_error,taxable_income_or_deductions,False,"Its AGI of $230,256 wrongly subtracts both the $16,408 employer-sponsored premium and the non-deductible $721 IRA contribution. It also left out the $25,000 qualified overtime deduction and the non-itemizer charitable deduction." -us,scenario_049,federal_income_tax_before_refundable_credits,kimi-k2.6,llm_error,taxable_income_or_deductions,False,"It applied expired-TCJA rules (personal exemptions, pre-TCJA brackets, itemizing $26,736) instead of OBBBA 2026 law, and it excluded the $16,408 ESI premium from wages. It also never took the $25,000 overtime deduction." -us,scenario_049,federal_income_tax_before_refundable_credits,minimax-m3,llm_error,taxable_income_or_deductions,False,"It ran its entire $190,089 of taxable income, qualified dividends included, through the ordinary brackets and then taxed the $6,208 of dividends again at 15%. It also subtracted the non-deductible $721 IRA contribution, set the overtime deduction at $25,675 instead of the $25,000 cap, and used a $30,900 standard deduction." -us,scenario_049,federal_income_tax_before_refundable_credits,muse-spark-1.3,llm_error,thresholds_rates,False,"It used a $31,000 standard deduction instead of the 2026 joint amount of $32,200, which overstated taxable income by $1,200. Its bracket arithmetic also added another roughly $100 of tax." -us,scenario_049,federal_income_tax_before_refundable_credits,muse-wonder,llm_error,taxable_income_or_deductions,False,"It excluded $4,800 of health premiums from wages as if pretax, which gave AGI of $242,585. Only the 401(k) is excluded, so AGI is $247,385. It also left out the non-itemizer cash charitable deduction." -us,scenario_049,federal_income_tax_before_refundable_credits,ox-alpha,llm_error,taxable_income_or_deductions,False,"It deducted the $721 traditional IRA contribution even though the spouse is a covered plan participant far above the phase-out. It also never applied the $25,000 OBBBA qualified overtime deduction or the non-itemizer charitable deduction." -us,scenario_049,federal_income_tax_before_refundable_credits,qwen-3.7-max,llm_error,taxable_income_or_deductions,False,"It made an arithmetic error ($262,821 − $15,436 is $247,385, not $258,821) and itemized $15,395 even after noting that the $32,000 standard deduction is larger. It also left out the $25,000 overtime deduction and submitted $51,215, which does not match its own $42,933." -us,scenario_049,federal_income_tax_before_refundable_credits,qwen3.8-max,llm_error,taxable_income_or_deductions,False,"It subtracted the non-deductible $721 IRA contribution and left out the $25,000 qualified overtime deduction. It then overstated ordinary tax on $205,441 as $44,587, when the 2026 joint brackets give about $34,900." +us,scenario_049,federal_income_tax_before_refundable_credits,claude-fable-5,llm_error,other,False,"Its own working got to $30,830, but it left out the $580 non-itemizer cash charitable deduction (taxable income $190,185 instead of $189,605). It then submitted $33,223, a number that does not match its own arithmetic." +us,scenario_049,federal_income_tax_before_refundable_credits,claude-haiku-4.5,llm_error,taxable_income_or_deductions,False,"It never took the $25,000 qualified-overtime deduction or the $580 non-itemizer charitable deduction. It also deducted the $721 traditional IRA contribution, which is phased out, and used the outdated $29,200 standard deduction instead of $32,200. Even on its own $217,364 taxable income, $48,837 is far above what the 2026 MFJ brackets produce." +us,scenario_049,federal_income_tax_before_refundable_credits,claude-haiku-5.5,llm_error,other,False,"It answered $0 without computing anything. AGI of $247,385, minus the $32,200 standard deduction, the $25,000 overtime deduction and the $580 charitable deduction, leaves $189,605 of taxable income and $30,703 of tax." +us,scenario_049,federal_income_tax_before_refundable_credits,claude-opus-4.7,llm_error,taxable_income_or_deductions,False,"It left out the $25,000 qualified-overtime deduction and the non-itemizer charitable deduction, used a $31,500 standard deduction instead of $32,200, and added Additional Medicare Tax, which belongs in payroll tax, not income tax. It then submitted $49,861, which does not match its own $36,571." +us,scenario_049,federal_income_tax_before_refundable_credits,claude-opus-4.8,llm_error,taxable_income_or_deductions,False,"It left out the $25,000 qualified-overtime deduction and the $580 non-itemizer charitable deduction, and used a $30,300 standard deduction instead of $32,200. It then submitted $53,503, which does not match its own $37,055." +us,scenario_049,federal_income_tax_before_refundable_credits,claude-opus-5,llm_error,taxable_income_or_deductions,False,"It counted the roughly $40,000 SALT cap as the deduction itself, not the $20,655 of real estate taxes actually paid. That inflated itemized deductions to $46,081, when the allowable total is about $24,813 after the mortgage debt cap and the charitable deduction floor, below the $32,200 standard deduction. It also left out the $25,000 overtime deduction, and its $47,500 overstates tax even on its own taxable income." +us,scenario_049,federal_income_tax_before_refundable_credits,claude-sonnet-4.6,llm_error,taxable_income_or_deductions,False,"It never applied the $25,000 qualified-overtime deduction or the $580 non-itemizer charitable deduction. It also used the 2025 $30,000 standard deduction and 2025 brackets, not the 2026 figures ($32,200; 22% bracket starting at $100,800)." +us,scenario_049,federal_income_tax_before_refundable_credits,claude-sonnet-5,llm_error,taxable_income_or_deductions,False,"It left out the $25,000 qualified-overtime deduction and the charitable deduction, and deducted the $721 IRA contribution, which is phased out. It then pushed its own $38,831 estimate up to $62,700 with no stated basis, partly by mixing in Additional Medicare Tax." +us,scenario_049,federal_income_tax_before_refundable_credits,claude-sonnet-5.5,llm_error,taxable_income_or_deductions,False,"It deducted the $928 auto-loan interest, but that deduction drops by $200 for every $1,000 of MAGI over $200,000, so at $247,385 it is zero. It also left out the $580 non-itemizer charitable deduction. Net, its taxable income was $348 too low, which leaves the tax $76.59 short." +us,scenario_049,federal_income_tax_before_refundable_credits,deepseek-v4-flash-0731,llm_error,taxable_income_or_deductions,False,"It left out the $25,000 qualified-overtime deduction and the $580 non-itemizer charitable deduction, and used a $31,000 standard deduction instead of $32,200. That taxed about $26,800 of extra income at 22%." +us,scenario_049,federal_income_tax_before_refundable_credits,deepseek-v4-pro,llm_error,taxable_income_or_deductions,False,"It used pre-TCJA 2026 law (10/15/25/28% brackets, a $15,600 standard deduction, uncapped SALT itemizing). Current law has the $32,200 standard deduction, the 2026 TCJA-style brackets and the $25,000 overtime deduction, which it never took. It also excluded the $16,408 ESI premiums from wages, though only the 401(k) deferral reduces them." +us,scenario_049,federal_income_tax_before_refundable_credits,deepseek-v4-pro-0813,llm_error,taxable_income_or_deductions,False,"It excluded the ESI premiums from wages, though only the $15,436 401(k) deferral reduces them, and it never applied the $25,000 qualified-overtime deduction. Its $36,639 is in line with taxing roughly $25,000 more income at 22% than the reference does." +us,scenario_049,federal_income_tax_before_refundable_credits,deepseek-v4.1-flash,llm_error,taxable_income_or_deductions,False,"Its AGI, standard deduction and brackets all match the reference, but it left out the $25,000 qualified-overtime deduction and the $580 non-itemizer charitable deduction. That left taxable income at $215,185 instead of $189,605." +us,scenario_049,federal_income_tax_before_refundable_credits,gemini-3-flash-preview,llm_error,taxable_income_or_deductions,False,"It assumed the TCJA provisions had expired, so it used personal exemptions, uncapped SALT itemizing and 15/25% brackets. Under current 2026 law that means a $32,200 standard deduction plus the $25,000 overtime deduction, and it took neither. It also excluded the $16,408 ESI premiums from wages and submitted $37,261, which does not match its own $36,330." +us,scenario_049,federal_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,taxable_income_or_deductions,False,"It worked from about $229,000 of taxable income. The correct figure is $189,605 after the $32,200 standard deduction, the $25,000 overtime deduction and the $580 charitable deduction. Its $52,368 also exceeds what the 2026 MFJ brackets give even on $229,000." +us,scenario_049,federal_income_tax_before_refundable_credits,gemini-3.1-pro-preview,llm_error,taxable_income_or_deductions,False,"It applied TCJA-sunset rules (personal exemptions, uncapped SALT itemizing) and so missed the $32,200 standard deduction and the $25,000 qualified-overtime deduction. It also excluded the $16,408 ESI premiums from wages, though only the 401(k) deferral reduces them." +us,scenario_049,federal_income_tax_before_refundable_credits,gemini-3.5-flash,llm_error,taxable_income_or_deductions,False,"It used post-TCJA-expiration schedules with $10,100 of personal exemptions and $26,736 of itemized deductions. Current 2026 law allows the $32,200 standard deduction plus the $25,000 overtime deduction and the $580 charitable deduction, which brings taxable income to $189,605." +us,scenario_049,federal_income_tax_before_refundable_credits,gemini-3.5-flash-lite,llm_error,taxable_income_or_deductions,False,"It gave no derivation. Its $42,203 overstates the reference by about $11,500, which fits leaving out the $25,000 qualified-overtime deduction and making further base or bracket errors. The correct taxable income after the standard, overtime and charitable deductions is $189,605." +us,scenario_049,federal_income_tax_before_refundable_credits,gemini-3.6-flash,llm_error,taxable_income_or_deductions,False,"It excluded the $16,408 ESI premiums from wages, though only the 401(k) deferral reduces them, and used a $30,000 standard deduction instead of $32,200. It also never applied the $25,000 qualified-overtime deduction or the $580 non-itemizer charitable deduction." +us,scenario_049,federal_income_tax_before_refundable_credits,gemini-3.7-flash,llm_error,taxable_income_or_deductions,False,"Its $37,921 corresponds to taxable income of about $222,015 under the 2026 MFJ brackets with $6,208 of qualified dividends taxed at 15%. The correct base is $189,605." +us,scenario_049,federal_income_tax_before_refundable_credits,gemini-3.8-flash,llm_error,taxable_income_or_deductions,False,"It used the 2025 $30,000 standard deduction and 2025 brackets instead of the 2026 $32,200 standard deduction and brackets. It also left out the $25,000 qualified-overtime deduction and the $580 non-itemizer charitable deduction." +us,scenario_049,federal_income_tax_before_refundable_credits,gemini-4-argon,llm_error,taxable_income_or_deductions,False,"It claimed the $928 auto-loan-interest deduction, but that deduction is fully phased out: it drops $200 for every $1,000 of MAGI over $200,000, and MAGI is $247,385. The extra $928 deduction at 22% accounts for the whole $204 shortfall." +us,scenario_049,federal_income_tax_before_refundable_credits,glm-5.2,parse_contract_failure,missing_output,False,It gave no value and no explanation for federal_income_tax_before_refundable_credits. +us,scenario_049,federal_income_tax_before_refundable_credits,glm-5.3,llm_error,taxable_income_or_deductions,False,"It took the $32,200 standard deduction but never applied the $25,000 qualified-overtime deduction or the $580 non-itemizer charitable deduction. That left taxable income at $215,185 instead of $189,605." +us,scenario_049,federal_income_tax_before_refundable_credits,gpt-5.4-mini,llm_error,other,False,"It gave no actual computation and treated the household as itemizing under a $10,000 SALT cap. Its $20,460 understates the tax: $189,605 of taxable income, with $6,208 of qualified dividends taxed at 15%, comes to $30,703 under the 2026 MFJ brackets." +us,scenario_049,federal_income_tax_before_refundable_credits,gpt-5.4-nano,llm_error,taxable_income_or_deductions,False,"It gave no derivation. Its $38,566 fits leaving out the $25,000 qualified-overtime deduction, which taxes about $25,000 more income at 22% than the correct $189,605 base." +us,scenario_049,federal_income_tax_before_refundable_credits,gpt-5.5,llm_error,taxable_income_or_deductions,False,"It treated the $16,408 ESI premiums as a pre-tax salary reduction and cut AGI to $230,977. Only the $15,436 traditional 401(k) deferral reduces wages, so AGI is $247,385. Taxing the excluded $16,408 at 22% accounts for the whole $3,610 shortfall." +us,scenario_049,federal_income_tax_before_refundable_credits,gpt-5.6-luna,llm_error,taxable_income_or_deductions,False,"It claimed the qualified-vehicle loan-interest deduction, which is fully phased out: it drops $200 for every $1,000 of MAGI over $200,000, and MAGI is $247,385. The extra $928 deduction at 22% is the $204 shortfall." +us,scenario_049,federal_income_tax_before_refundable_credits,gpt-5.6-sol,llm_error,taxable_income_or_deductions,False,"It excluded the $16,408 ESI premiums from wages as a pre-tax deduction and arrived at taxable income of $173,197. Only the 401(k) deferral reduces wages, so taxable income is $189,605, and the excluded premiums account for the whole $3,610 shortfall." +us,scenario_049,federal_income_tax_before_refundable_credits,gpt-5.6-terra,llm_error,taxable_income_or_deductions,False,"It claimed the vehicle-loan-interest deduction, which is fully phased out above $200,000 MAGI. Its $33,473 also implies about $12,600 more taxable income at 22% than the correct $189,605 base, which means it did not take the full $25,000 overtime deduction it listed." +us,scenario_049,federal_income_tax_before_refundable_credits,gpt-6-astra,llm_error,taxable_income_or_deductions,False,"It subtracted the $16,408 ESI premiums from wages and arrived at AGI of $230,977. Only the $15,436 traditional 401(k) deferral reduces wages, so AGI is $247,385, and the excluded premiums taxed at 22% are the $3,610 gap." +us,scenario_049,federal_income_tax_before_refundable_credits,gpt-6-luna,llm_error,taxable_income_or_deductions,False,"It left out the $580 non-itemizer cash charitable deduction, which leaves taxable income at $190,185 instead of $189,605. At 22%, that is the $127.55 overstatement." +us,scenario_049,federal_income_tax_before_refundable_credits,gpt-6.1-sol,llm_error,taxable_income_or_deductions,False,"It treated the $16,408 ESI premiums as pre-tax and excluded them, cutting AGI to $230,977. Only the 401(k) deferral reduces wages, so AGI is $247,385 and taxable income is $189,605." +us,scenario_049,federal_income_tax_before_refundable_credits,gpt-6.1-terra,llm_error,credit_phaseout,False,"It treated the qualified-overtime deduction as phased out. The MFJ phase-out starts at $300,000 of MAGI and MAGI here is $247,385, so the full $25,000 is allowed. It also left out the $580 non-itemizer charitable deduction." +us,scenario_049,federal_income_tax_before_refundable_credits,grok-4.3,llm_error,taxable_income_or_deductions,False,"It put AGI at about $263,000 without subtracting the $15,436 traditional 401(k) deferral, and itemized instead of taking the $32,200 standard deduction. It also left out the $25,000 qualified-overtime deduction, which inflated taxable income to about $230,000 when the correct figure is $189,605." +us,scenario_049,federal_income_tax_before_refundable_credits,grok-4.5,llm_error,taxable_income_or_deductions,False,"It applied TCJA-sunset rules (uncapped property-tax itemizing plus $10,500 of personal exemptions) instead of current 2026 law, which has the $32,200 standard deduction and the $25,000 qualified-overtime deduction. That left taxable income at $210,149 instead of $189,605." +us,scenario_049,federal_income_tax_before_refundable_credits,grok-4.6,llm_error,taxable_income_or_deductions,False,"It used post-TCJA-sunset rules: personal exemptions, uncapped itemizing and 10/15/25% brackets. It never applied the $32,200 standard deduction or the $25,000 qualified-overtime deduction, which left taxable income at $209,739." +us,scenario_049,federal_income_tax_before_refundable_credits,grok-4.7,llm_error,taxable_income_or_deductions,False,"It left out the $580 non-itemizer cash charitable deduction, which leaves taxable income at $190,185 instead of $189,605. It also mis-added the brackets: $183,977 of ordinary income comes to $29,899 under 2026 MFJ rates, not the $30,051 it reported." +us,scenario_049,federal_income_tax_before_refundable_credits,grok-build-0.1,llm_error,taxable_income_or_deductions,False,"It reasoned from capped itemized deductions and never took the $25,000 qualified-overtime deduction. Its $36,370 fits a taxable base about $25,000 above the correct $189,605." +us,scenario_049,federal_income_tax_before_refundable_credits,inkling,llm_error,taxable_income_or_deductions,False,"Its AGI of $230,256 comes from excluding the $16,408 ESI premiums and deducting the $721 IRA contribution, neither of which reduces income. It then left out the $25,000 qualified-overtime deduction and the $580 charitable deduction." +us,scenario_049,federal_income_tax_before_refundable_credits,kimi-k2.6,llm_error,taxable_income_or_deductions,False,"It assumed the TCJA had expired and used personal exemptions, uncapped itemizing and pre-TCJA brackets. Current 2026 law has the $32,200 standard deduction and the $25,000 overtime deduction. It also excluded the $16,408 ESI premiums from wages." +us,scenario_049,federal_income_tax_before_refundable_credits,minimax-m3,llm_error,taxable_income_or_deductions,False,"It capped the overtime deduction at $25,675 instead of the $25,000 MFJ cap, deducted the $721 IRA contribution (phased out), used a $30,900 standard deduction and left out the charitable deduction. It also taxed the full $190,089 at ordinary rates, qualified dividends included, and then added 15% on the $6,208 again, so those dividends were taxed twice." +us,scenario_049,federal_income_tax_before_refundable_credits,muse-spark-1.3,llm_error,thresholds_rates,False,"It used a $31,000 MFJ standard deduction instead of the 2026 $32,200, so taxable income came out at $190,805 instead of $189,605, and it also slightly mis-added the brackets." +us,scenario_049,federal_income_tax_before_refundable_credits,muse-wonder,llm_error,taxable_income_or_deductions,False,"It subtracted $4,800 of health insurance premiums from wages as pre-tax, but only the $15,436 traditional 401(k) deferral reduces wages, so AGI is $247,385, not $242,585. It also left out the $580 non-itemizer charitable deduction." +us,scenario_049,federal_income_tax_before_refundable_credits,ox-alpha,llm_error,taxable_income_or_deductions,False,"It never applied the $25,000 qualified-overtime deduction or the $580 non-itemizer charitable deduction. It also deducted the $721 traditional IRA contribution, which is fully phased out for an active plan participant at $247,385 MAGI." +us,scenario_049,federal_income_tax_before_refundable_credits,qwen-3.7-max,llm_error,taxable_income_or_deductions,False,"It made a subtraction error ($262,821 − $15,436 = $247,385, not $258,821) and chose $15,395 of itemized deductions over the larger $32,200 standard deduction. It also left out the $25,000 overtime deduction and taxed all $6,320 of dividends as qualified. It then submitted $51,215, which does not match its own $42,933." +us,scenario_049,federal_income_tax_before_refundable_credits,qwen3.8-max,llm_error,taxable_income_or_deductions,False,"It deducted the $2,724 Roth 401(k) contribution alongside the traditional 401(k), used a $32,900 standard deduction and left out the $25,000 qualified-overtime deduction. Its $44,587 is also far above what the 2026 MFJ brackets give on its own $205,441 of ordinary income." us,scenario_049,federal_refundable_credits,glm-5.2,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. us,scenario_049,free_school_meals_eligible,glm-5.2,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. us,scenario_049,head_chip_eligible,glm-5.2,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. @@ -4506,47 +4646,48 @@ us,scenario_049,state_income_tax_before_refundable_credits,inkling,llm_error,thr us,scenario_049,state_income_tax_before_refundable_credits,kimi-k2.6,llm_error,thresholds_rates,False,"It itemized the interest and dividends correctly, subtracted the $4,800 joint exemption to reach $5,021, and then multiplied by a 1% rate it believed applied in 2026. That rate comes from the 2021 phase-down schedule, which the 2023 law replaced. The tax was repealed effective 2025, so the correct 2026 amount is $0, not $50.21." us,scenario_049,state_refundable_credits,glm-5.2,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. us,scenario_049,tanf,glm-5.2,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. -us,scenario_051,federal_income_tax_before_refundable_credits,claude-fable-5,llm_error,other,False,"Its reasoning reached $2,641.60 by taxing the $180 capital gain at 12% on top of $23,900 of ordinary taxable income. It then submitted $3,086, a number nothing in that derivation supports. The correct calculation is $1,240 + 12% × $11,500 = $2,620." -us,scenario_051,federal_income_tax_before_refundable_credits,claude-fable-5.1,llm_error,taxable_income_or_deductions,False,"It used the right 2026 deduction and brackets but added the $180 non-Schedule-D capital gain to ordinary taxable income at 12%, which raised taxable income to $24,080. The $180 adds no tax. Only $23,900 of ordinary income is taxed, giving $2,620; its extra $21.60 comes from that gain." -us,scenario_051,federal_income_tax_before_refundable_credits,claude-haiku-4.5,llm_error,other,False,"It wrongly subtracted the $5,389 ESI premium and used the outdated $15,000 deduction and $11,600 bracket. It then zeroed the tax by citing the EITC, which is refundable and does not reduce tax before refundable credits. A childless filer earning $40,000 also gets no EITC. The correct tax before refundable credits is $2,620." -us,scenario_051,federal_income_tax_before_refundable_credits,claude-haiku-5.5,llm_error,other,False,"It never did the bracket calculation. It rounded taxable income to roughly $24,000 (including the $180 gain) and guessed $2,700. The exact result is $40,000 − $16,100 = $23,900 of ordinary income, taxed at $1,240 + $1,380 = $2,620." -us,scenario_051,federal_income_tax_before_refundable_credits,claude-opus-4.7,llm_error,thresholds_rates,False,"It first reached about $2,642 with the correct $16,100 deduction and $12,400 bracket, then replaced them with a guessed $16,000 deduction and $12,150 bracket. Even those inputs give about $2,659, not $2,960. Using the 2026 values without taxing the $180 gives $2,620." -us,scenario_051,federal_income_tax_before_refundable_credits,claude-opus-4.8,llm_error,other,False,"It computed $1,240 + $1,402 = $2,642, which was already high because it taxed the $180 gain at 12%. It then submitted $2,867 with no arithmetic behind it. The correct tax is $2,620 on $23,900 of ordinary taxable income." -us,scenario_051,federal_income_tax_before_refundable_credits,claude-opus-5,llm_error,other,False,"It set up $1,240 + $1,402 (about $2,642) and then reported $2,955 with no supporting arithmetic, ignoring its own calculation. The correct result is $1,240 + 12% × $11,500 = $2,620, with the $180 gain adding no tax." -us,scenario_051,federal_income_tax_before_refundable_credits,claude-sonnet-4.6,llm_error,thresholds_rates,False,"It used the 2025 $15,000 standard deduction and the $11,925 top of the 10% bracket instead of the 2026 values of $16,100 and $12,400. It also taxed the $180 gain at 12%, giving $25,180 of taxable income and $2,783. The correct figure is $2,620." -us,scenario_051,federal_income_tax_before_refundable_credits,claude-sonnet-5,llm_error,other,False,"It computed $2,646.60 using a wrong $12,150 top for the 10% bracket (the correct figure is $12,400) and taxed the $180 gain as ordinary income. It then inflated the answer to $3,059 with no arithmetic basis. The correct tax is $2,620." -us,scenario_051,federal_income_tax_before_refundable_credits,deepseek-v4-flash-0731,llm_error,thresholds_rates,False,"It used a $15,400 standard deduction instead of the 2026 OBBBA $16,100 and put the top of the 10% bracket at $11,925 instead of $12,400. It also said the gain was taxed at 0% but left it inside its 12% calculation. Those errors produced $2,735 instead of $2,620." -us,scenario_051,federal_income_tax_before_refundable_credits,deepseek-v4-pro,llm_error,thresholds_rates,False,"It assumed TCJA expired in 2026 and applied a pre-TCJA $7,493 deduction, a personal exemption and a 15% bracket. OBBBA made the TCJA structure permanent, so the 2026 values are a $16,100 deduction and 10%/12% brackets with no exemption. It also wrongly subtracted the $5,389 ESI premium from wages. The correct tax is $2,620." -us,scenario_051,federal_income_tax_before_refundable_credits,deepseek-v4-pro-0813,llm_error,thresholds_rates,False,"It applied a pre-TCJA reversion: an $8,600 deduction plus a $4,950 personal exemption, with a 15% second bracket. Under OBBBA, 2026 uses a $16,100 standard deduction, no exemption and a 12% second bracket, which gives $2,620 instead of $3,385.75." -us,scenario_051,federal_income_tax_before_refundable_credits,deepseek-v4.1-flash,llm_error,thresholds_rates,False,"It correctly taxed the $180 at 0% but used a $15,400 standard deduction instead of $16,100 and a $12,200 top for the 10% bracket instead of $12,400. That overstated ordinary taxable income at $24,600 instead of $23,900, giving $2,708 instead of $2,620." -us,scenario_051,federal_income_tax_before_refundable_credits,gemini-3-flash-preview,llm_error,thresholds_rates,False,"It applied pre-TCJA 2026 law ($8,300 deduction, $5,150 exemption, 15% bracket) and subtracted the $5,389 ESI premium from wages. OBBBA keeps the $16,100 standard deduction and 10%/12% brackets, and wages stay at $40,000. Its $2,621.15 matches the reference only by coincidence of offsetting errors." -us,scenario_051,federal_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,categorical_eligibility,False,"It subtracted a $1,300 nonrefundable Child Tax Credit even though this single filer has no children and qualifies for no nonrefundable credit. It also used the outdated $15,000 deduction. The correct result is $2,620 with no credits." -us,scenario_051,federal_income_tax_before_refundable_credits,gemini-3.1-pro-preview,llm_error,thresholds_rates,False,"It subtracted the $5,389 ESI premium from wages and used a pre-TCJA deduction plus personal exemption of about $13,400. The correct calculation keeps wages at $40,000 and uses the 2026 $16,100 standard deduction with 10%/12% brackets, giving $2,620." -us,scenario_051,federal_income_tax_before_refundable_credits,gemini-3.5-flash,llm_error,thresholds_rates,False,"It assumed TCJA expired: an $8,300 deduction plus a $5,150 exemption, with 15% applied above $11,600. It also took the $5,389 ESI premium out of wages. Under OBBBA, 2026 tax is $1,240 + 12% × $11,500 = $2,620 on $23,900 of taxable income." -us,scenario_051,federal_income_tax_before_refundable_credits,gemini-3.5-flash-lite,llm_error,other,False,"It gave no derivation. $2,388 matches about $22,000 of taxable income under 2026 brackets, roughly $2,000 below the correct $23,900, which means it used deductions beyond the $16,100 standard deduction. The correct tax is $2,620." -us,scenario_051,federal_income_tax_before_refundable_credits,gemini-3.6-flash,llm_error,taxable_income_or_deductions,False,"It subtracted the $5,389 ESI premium from the $40,000 wages and used a $15,700 deduction with the 2025 $11,925 10% bracket, reaching $19,091 of taxable income. The correct figure is $23,900 ($40,000 − $16,100), taxed at $2,620." -us,scenario_051,federal_income_tax_before_refundable_credits,gemini-3.7-flash,llm_error,thresholds_rates,False,"It applied pre-TCJA law with a personal exemption and a 15% bracket. OBBBA made the TCJA structure permanent for 2026: a $16,100 standard deduction, no exemption, and 10%/12% brackets that give $2,620." -us,scenario_051,federal_income_tax_before_refundable_credits,gemini-3.8-flash,llm_error,thresholds_rates,False,"It assumed TCJA expired, used an $8,300 deduction plus a $5,300 exemption, and taxed $14,200 at 15%. Under OBBBA, 2026 has a $16,100 standard deduction and a 12% second bracket, giving $1,240 + $1,380 = $2,620." -us,scenario_051,federal_income_tax_before_refundable_credits,glm-5.2,llm_error,thresholds_rates,False,"It used the 2024 $14,600 deduction and the 2025 $11,925 bracket to get $2,831.10, then submitted $2,530 with no arithmetic basis. The 2026 $16,100 deduction and $12,400 bracket on $23,900 of ordinary income give $2,620." -us,scenario_051,federal_income_tax_before_refundable_credits,glm-5.3,llm_error,thresholds_rates,False,"It put the top of the 2026 10% bracket at $12,200 instead of $12,400 and taxed the $180 gain at 12%. Its taxable income of $24,080 should have been $23,900 of ordinary income, and the correct tax is $2,620." -us,scenario_051,federal_income_tax_before_refundable_credits,gpt-5.4-mini,llm_error,taxable_income_or_deductions,False,"It claimed the standard deduction wipes out all tax, but $40,000 of wages exceeds the $16,100 deduction by $23,900. That remainder is taxed at 10%/12% for $2,620." -us,scenario_051,federal_income_tax_before_refundable_credits,gpt-5.4-nano,llm_error,other,False,"It gave no bracket calculation and referred to vague 'nonrefundable' reductions that do not exist for this childless single filer. $23,900 of ordinary taxable income produces $2,620, not $2,146." -us,scenario_051,federal_income_tax_before_refundable_credits,gpt-5.5,llm_error,thresholds_rates,False,"It used a guessed $15,350 standard deduction and a $12,000 top for the 10% bracket instead of the 2026 $16,100 and $12,400. It also taxed the $180 gain at 12%. That produced $2,830.60 instead of $2,620." -us,scenario_051,federal_income_tax_before_refundable_credits,gpt-5.6-luna,llm_error,taxable_income_or_deductions,False,"It used the correct $16,100 deduction and brackets but included the $180 non-Schedule-D gain in ordinary taxable income ($24,080) and taxed it at 12%. Only $23,900 of ordinary income is taxed, giving $2,620; its extra $21.60 comes from that gain." -us,scenario_051,federal_income_tax_before_refundable_credits,gpt-6-luna,llm_error,taxable_income_or_deductions,False,"It added the $180 capital gain to ordinary taxable income at 12%, reaching $24,080. The $180 adds no tax, so only $23,900 is taxed, which gives $2,620 instead of $2,641.60." -us,scenario_051,federal_income_tax_before_refundable_credits,gpt-6-sol,llm_error,taxable_income_or_deductions,False,"It taxed the $180 non-Schedule-D gain as ordinary income at 12%. Ordinary taxable income should be $40,000 − $16,100 = $23,900, with the $180 adding no tax, for a total of $2,620." -us,scenario_051,federal_income_tax_before_refundable_credits,grok-4.3,llm_error,thresholds_rates,False,"Its $24,680 of taxable income implies a stale standard deduction of about $15,500 instead of the 2026 $16,100, plus the $180 gain taxed as ordinary income. The correct $23,900 of ordinary income gives $2,620, not $2,781." -us,scenario_051,federal_income_tax_before_refundable_credits,grok-4.5,llm_error,thresholds_rates,False,"It used the 2025 $15,000 standard deduction and the $11,925 10% bracket instead of the 2026 $16,100 and $12,400. It also taxed the $180 gain at 12%, giving $2,783 instead of $2,620." -us,scenario_051,federal_income_tax_before_refundable_credits,grok-4.6,llm_error,thresholds_rates,False,"It used the 2025 OBBBA deduction of $15,750 instead of the 2026 inflation-adjusted $16,100 and taxed the $180 gain at 12%. That gave $24,430 of taxable income instead of $23,900 of ordinary income, and $2,684 instead of $2,620." -us,scenario_051,federal_income_tax_before_refundable_credits,grok-4.7,llm_error,thresholds_rates,False,"It used a $15,400 standard deduction instead of $16,100 and a $12,225 top for the 10% bracket instead of $12,400. It also taxed the $180 gain at 12%, giving $2,729.10 instead of $2,620." -us,scenario_051,federal_income_tax_before_refundable_credits,grok-build-0.1,llm_error,thresholds_rates,False,"It applied a pre-TCJA reversion ($8,509 deduction, $5,427 exemption, 15% bracket) and subtracted the $5,389 ESI premium from wages. Under OBBBA, 2026 uses the $16,100 standard deduction on $40,000 of wages with 10%/12% brackets, giving $2,620." -us,scenario_051,federal_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"The model gave no parseable value or explanation for federal_income_tax_before_refundable_credits, so it produced no answer to compare with the $2,620 result." -us,scenario_051,federal_income_tax_before_refundable_credits,minimax-m3,llm_error,other,False,"It put the top of the 10% bracket at $12,750 instead of $12,400. It then subtracted a made-up $545 'nonrefundable credit for net capital gains', even though the 0% rate on the $180 gain saves at most $21.60. The correct tax is $2,620." -us,scenario_051,federal_income_tax_before_refundable_credits,muse-spark-1.3,llm_error,thresholds_rates,False,"It correctly set ordinary taxable income at $23,900 with the gain at 0%. But its split of $1,226 + $1,397 implies a 10% bracket ending near $12,260 instead of $12,400. The correct split is $1,240 + $1,380 = $2,620." -us,scenario_051,federal_income_tax_before_refundable_credits,muse-wonder,llm_error,thresholds_rates,False,"It used the right approach ($16,100 deduction, gain at 0%), but its $2,623 implies a top for the 10% bracket slightly below the 2026 figure of $12,400. The correct bracket gives $1,240 + 12% × $11,500 = $2,620." -us,scenario_051,federal_income_tax_before_refundable_credits,ox-alpha,llm_error,taxable_income_or_deductions,False,"It used the correct 2026 parameters but included the $180 non-Schedule-D gain in ordinary taxable income and taxed it at 12% ($24,080). Only $23,900 of ordinary income is taxed, giving $2,620 instead of $2,641.60." -us,scenario_051,federal_income_tax_before_refundable_credits,qwen-3.7-max,llm_error,other,False,"It computed $2,618.60 using a wrong $16,300 deduction and $12,350 bracket, then submitted $1,410, which contradicts its own arithmetic. No nonrefundable credit applies, and the correct tax is $2,620." -us,scenario_051,federal_income_tax_before_refundable_credits,qwen3.8-max,llm_error,categorical_eligibility,False,"It claimed nonrefundable credits reduce the tax to zero. A childless single filer with no child care, education or other qualifying expenses has no nonrefundable credits. The $2,620 tax on $23,900 of taxable income stands." +us,scenario_051,federal_income_tax_before_refundable_credits,claude-fable-5,llm_error,other,False,"The model's own reasoning reached $2,641.60. It got there by adding the $180 capital gain to ordinary taxable income ($24,080) and taxing it at 12%, but it then submitted $3,086, a number its reasoning doesn't support. The correct figure is 10% of $12,400 plus 12% of $11,500 on $23,900 of ordinary taxable income, which is $2,620." +us,scenario_051,federal_income_tax_before_refundable_credits,claude-fable-5.1,llm_error,taxable_income_or_deductions,False,"The model used the correct 2026 parameters ($16,100 standard deduction, 10% bracket up to $12,400) but added the $180 non-Schedule-D capital gain to ordinary taxable income and taxed it at 12%. In the reference, ordinary taxable income is $23,900 and the $180 adds no tax, so the extra $21.60 is the whole overstatement." +us,scenario_051,federal_income_tax_before_refundable_credits,claude-haiku-4.5,llm_error,credit_phaseout,False,"The model computed about $2,103 of tax, then cut it to $0 by citing the EITC. The EITC is refundable, so this measure excludes it, and a childless filer with $40,000 of wages is far past the EITC phaseout anyway. The model also subtracted the $5,389 ESI premiums from wages and used a $15,000 standard deduction; the reference uses $16,100." +us,scenario_051,federal_income_tax_before_refundable_credits,claude-haiku-5.5,llm_error,thresholds_rates,False,"The model used the right $16,100 deduction but rounded taxable income to 'roughly $24,000' and never applied the brackets exactly, so it submitted a $2,700 estimate. Exact ordinary taxable income is $23,900, and $1,240 + 12% × $11,500 = $2,620." +us,scenario_051,federal_income_tax_before_refundable_credits,claude-opus-4.7,llm_error,other,False,"The model first got $2,642 (with the $180 taxed at 12%), then switched to a $16,000 deduction and a $12,150 bracket limit and reported $2,960. Those inputs actually produce about $2,659, so the submitted number is an arithmetic error on top of the wrong parameters. The correct deduction is $16,100 and the 10% bracket ends at $12,400, giving $2,620." +us,scenario_051,federal_income_tax_before_refundable_credits,claude-opus-4.8,llm_error,other,False,"The model's own arithmetic gave $1,240 + $1,402 = $2,642. It then replaced that with an unexplained $2,867 that no bracket computation supports. Its $2,642 also wrongly taxed the $180 capital gain at 12%; ordinary taxable income of $23,900 gives $2,620." +us,scenario_051,federal_income_tax_before_refundable_credits,claude-opus-5,llm_error,other,False,"The model wrote out $1,240 + $1,402 but then reported $2,955, which doesn't follow from its own steps. Even its intermediate figure included the $180 gain at 12%; the correct tax on $23,900 is $2,620." +us,scenario_051,federal_income_tax_before_refundable_credits,claude-sonnet-4.6,llm_error,thresholds_rates,False,"The model used a $15,000 standard deduction and the 2025 10% bracket ending at $11,925; the reference uses 2026's $16,100 deduction and $12,400 bracket limit. It also taxed the $180 gain at ordinary rates, applying those rates to $25,180 and producing $2,783 of tax." +us,scenario_051,federal_income_tax_before_refundable_credits,claude-sonnet-5,llm_error,thresholds_rates,False,"The model used a 10% bracket ending at $12,150 instead of $12,400 and taxed the $180 gain at 12%, which gave $2,646.60. It then inflated that to $3,059 by appealing to vague 'adjustments' that no actual computation supports. The correct figure is $2,620 on $23,900 of ordinary taxable income." +us,scenario_051,federal_income_tax_before_refundable_credits,deepseek-v4-flash-0731,llm_error,thresholds_rates,False,"The model used a $15,400 standard deduction instead of $16,100 and the 2025 10% bracket limit of $11,925 instead of $12,400. It also said the gain was taxed at 0% but still left the $180 in the 12% computation. The model applied ordinary rates to $24,780, exceeding the reference's $23,900 ordinary taxable income by $880, and reported $2,735 of tax." +us,scenario_051,federal_income_tax_before_refundable_credits,deepseek-v4-pro,llm_error,thresholds_rates,False,"The model assumed TCJA had expired in 2026 and applied a pre-TCJA $7,493 standard deduction, a $4,779 personal exemption, and a 15% second bracket. OBBBA made the TCJA structure permanent, so 2026 has a $16,100 deduction, no personal exemption, and a 12% rate. The model also wrongly subtracted the $5,389 ESI premiums from wages." +us,scenario_051,federal_income_tax_before_refundable_credits,deepseek-v4-pro-0813,llm_error,thresholds_rates,False,"The model applied pre-TCJA law: an $8,600 standard deduction, a $4,950 personal exemption, and 15% on income above $12,175. Under OBBBA, the 2026 law is a $16,100 standard deduction with no exemption and 12% above $12,400, which puts tax at $2,620, not $3,385.75." +us,scenario_051,federal_income_tax_before_refundable_credits,deepseek-v4.1-flash,llm_error,thresholds_rates,False,"The model correctly left the $180 gain untaxed but used a $15,400 standard deduction instead of $16,100 and a 10% bracket ending at $12,200 instead of $12,400. Ordinary taxable income came out $700 too high, which accounts for the $88 overstatement ($2,708 vs $2,620)." +us,scenario_051,federal_income_tax_before_refundable_credits,gemini-3-flash-preview,llm_error,thresholds_rates,False,"The model assumed TCJA had expired and used an $8,300 standard deduction, a $5,150 personal exemption, and a 15% rate, and it also subtracted the $5,389 ESI premiums from wages. The correct 2026 computation is $40,000 minus $16,100 = $23,900 at 10%/12%, which gives $2,620. The model's $2,621.15 lands nearby only because two errors offset each other." +us,scenario_051,federal_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,categorical_eligibility,False,"The model subtracted $1,300 of nonrefundable 'Child Tax Credit/other adjustments' even though this single filer has no children and no nonrefundable credits. It also used a $15,000 standard deduction and taxed the $180 gain at ordinary rates; the reference uses a $16,100 deduction." +us,scenario_051,federal_income_tax_before_refundable_credits,gemini-3.1-pro-preview,llm_error,thresholds_rates,False,"The model applied a pre-TCJA standard deduction plus personal exemption of about $13,400 and subtracted the $5,389 ESI premiums from wages. In 2026, OBBBA keeps a $16,100 standard deduction with no personal exemption, and wages stay at $40,000, so ordinary taxable income is $23,900 and tax is $2,620." +us,scenario_051,federal_income_tax_before_refundable_credits,gemini-3.5-flash,llm_error,thresholds_rates,False,"The model assumed TCJA had expired and used an $8,300 standard deduction, a $5,150 personal exemption, and a 15% second bracket, and it also took the $5,389 ESI premiums out of wages. The 2026 law gives $23,900 of ordinary taxable income taxed at 10%/12%, which is $2,620." +us,scenario_051,federal_income_tax_before_refundable_credits,gemini-3.5-flash-lite,llm_error,thresholds_rates,False,"The model gave no computation. Under 2026 brackets, $2,388 corresponds to about $21,970 of ordinary taxable income, roughly $1,930 short of the correct $23,900 ($40,000 − $16,100). The correct tax is $1,240 + 12% × $11,500 = $2,620." +us,scenario_051,federal_income_tax_before_refundable_credits,gemini-3.6-flash,llm_error,taxable_income_or_deductions,False,"The model treated the $5,389 ESI premiums as a pre-tax reduction to wages; the reference has $40,180 of gross income, including the $180 gain. It also used a $15,700 standard deduction; the reference uses $16,100. The model calculated $19,091 of taxable income, while the reference has $24,080." +us,scenario_051,federal_income_tax_before_refundable_credits,gemini-3.7-flash,llm_error,thresholds_rates,False,"The model applied post-TCJA-expiration law, with a personal exemption and a 15% bracket. OBBBA kept the 2026 rates at 10%/12% with a $16,100 standard deduction and no exemption, which gives $2,620 instead of $3,392." +us,scenario_051,federal_income_tax_before_refundable_credits,gemini-3.8-flash,llm_error,thresholds_rates,False,"The model assumed TCJA had expired, using an $8,300 standard deduction, a $5,300 exemption, and 15% on ordinary income above $12,200. The correct 2026 law taxes $23,900 at 10% up to $12,400 and 12% above, for $2,620." +us,scenario_051,federal_income_tax_before_refundable_credits,glm-5.2,llm_error,thresholds_rates,False,"The model used the 2024 $14,600 standard deduction and the 2025 $11,925 bracket limit instead of 2026's $16,100 and $12,400, and computed $2,831.10. It then submitted $2,530, which its own arithmetic doesn't support, after an irrelevant detour into the premium tax credit." +us,scenario_051,federal_income_tax_before_refundable_credits,glm-5.3,llm_error,taxable_income_or_deductions,False,"The model included the $180 non-Schedule-D gain as ordinary income ($24,080 taxable) and ended the 10% bracket at $12,200 instead of $12,400. In the reference, ordinary taxable income is $23,900 with a $12,400 bracket limit, giving $2,620." +us,scenario_051,federal_income_tax_before_refundable_credits,gpt-5.4-mini,llm_error,taxable_income_or_deductions,False,"The model claimed the standard deduction wiped out all tax. The $16,100 deduction leaves $23,900 of ordinary taxable income from $40,000 of wages, which produces $2,620 of tax at the 10%/12% brackets." +us,scenario_051,federal_income_tax_before_refundable_credits,gpt-5.4-nano,llm_error,taxable_income_or_deductions,False,"The model gave no bracket computation. Its $2,146 corresponds to roughly $19,950 of ordinary taxable income, about $3,950 below the correct $23,900 ($40,000 − $16,100), and it cited unspecified 'reduced' amounts that this filer isn't entitled to. The correct tax is $2,620." +us,scenario_051,federal_income_tax_before_refundable_credits,gpt-5.5,llm_error,thresholds_rates,False,"The model estimated the 2026 standard deduction at $15,350 instead of $16,100 and the 10% bracket limit at $12,000 instead of $12,400. It also taxed the $180 gain at 12%. The model calculated $24,830 of taxable income; the reference has $24,080." +us,scenario_051,federal_income_tax_before_refundable_credits,gpt-5.6-luna,llm_error,taxable_income_or_deductions,False,"The model applied the correct $16,100 deduction and 2026 brackets but added the $180 non-Schedule-D capital gain to ordinary taxable income and taxed it at 12%. The reference's ordinary taxable income is $23,900 and the $180 adds no tax, so the result should be $2,620." +us,scenario_051,federal_income_tax_before_refundable_credits,gpt-6-luna,llm_error,taxable_income_or_deductions,False,"The model taxed the $180 capital gain as ordinary 12% income, applying ordinary rates to $24,080. Ordinary taxable income is $40,000 − $16,100 = $23,900 and the gain adds no tax, giving $2,620." +us,scenario_051,federal_income_tax_before_refundable_credits,gpt-6-sol,llm_error,taxable_income_or_deductions,False,"The model started from $40,180 by including the $180 non-Schedule-D gain and taxed it at the 12% ordinary rate. Wages of $40,000 less the $16,100 deduction give $23,900 of ordinary taxable income and $2,620 of tax." +us,scenario_051,federal_income_tax_before_refundable_credits,gpt-6.1-terra,llm_error,taxable_income_or_deductions,False,"The model's $24,080 of taxable income includes the $180 capital gain at ordinary rates, adding $21.60. The correct ordinary taxable income is $23,900 ($40,000 − $16,100), which produces $2,620." +us,scenario_051,federal_income_tax_before_refundable_credits,grok-4.3,llm_error,thresholds_rates,False,"The model's $24,680 of taxable income implies a standard deduction of about $15,500, below the reference's $16,100, and exceeds the reference's $24,080 of total taxable income by $600. Its $2,781 doesn't even follow from 2026 brackets applied to that base. The correct tax on $23,900 is $2,620." +us,scenario_051,federal_income_tax_before_refundable_credits,grok-4.5,llm_error,thresholds_rates,False,"The model used a $15,000 standard deduction and the 2025 $11,925 bracket limit; the reference uses 2026's $16,100 and $12,400. It also taxed the $180 gain at 12%, applying ordinary rates to $25,180 and producing $2,783 of tax." +us,scenario_051,federal_income_tax_before_refundable_credits,grok-4.6,llm_error,thresholds_rates,False,"The model used the 2025 OBBBA standard deduction of $15,750 instead of the inflation-adjusted 2026 amount of $16,100. It also kept the $180 gain in 12%-rate income, applying ordinary rates to $24,430; the reference applies them to $23,900." +us,scenario_051,federal_income_tax_before_refundable_credits,grok-4.7,llm_error,thresholds_rates,False,"The model used a $15,400 standard deduction instead of $16,100, ended the 10% bracket at $12,225 instead of $12,400, and taxed the $180 gain at ordinary rates. The result was $24,780 of taxable income and $2,729.10 of tax instead of $2,620." +us,scenario_051,federal_income_tax_before_refundable_credits,grok-build-0.1,llm_error,thresholds_rates,False,"The model applied pre-TCJA rules: an $8,509 standard deduction, a $5,427 personal exemption, and 15% above $12,496. It also subtracted the $5,389 ESI premiums from wages. Under 2026 law, $40,000 − $16,100 = $23,900 taxed at 10%/12% is $2,620." +us,scenario_051,federal_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"The model returned no value and no explanation for federal_income_tax_before_refundable_credits, so there was nothing to score against the $2,620 reference." +us,scenario_051,federal_income_tax_before_refundable_credits,minimax-m3,llm_error,thresholds_rates,False,"The model ended the 10% bracket at $12,750 instead of $12,400 and then subtracted a made-up roughly $545 'nonrefundable credit' for the 0% capital gains rate. At most, the 0% rate takes $21.60 of 12% tax off the $180 gain. The correct tax is $2,620." +us,scenario_051,federal_income_tax_before_refundable_credits,muse-spark-1.3,llm_error,thresholds_rates,False,"The model correctly taxed $23,900 of ordinary income and left the $180 gain at 0%, but its '1226 plus 1397' split ends the 10% bracket at about $12,260 instead of $12,400. Taxing that extra slice at 12% instead of 10% yields $2,623 rather than $2,620." +us,scenario_051,federal_income_tax_before_refundable_credits,muse-wonder,llm_error,thresholds_rates,False,"The model's structure was right ($23,900 of ordinary taxable income, gain at 0%), but $2,623 implies a 10% bracket ending about $150 below the 2026 limit of $12,400. With $12,400, the tax is exactly $1,240 + $1,380 = $2,620." +us,scenario_051,federal_income_tax_before_refundable_credits,ox-alpha,llm_error,taxable_income_or_deductions,False,"The model used the correct $16,100 deduction and $12,400 bracket limit but included the $180 non-Schedule-D gain in 12%-rate taxable income ($24,080). The reference's ordinary taxable income is $23,900, with no tax on the $180, for $2,620." +us,scenario_051,federal_income_tax_before_refundable_credits,qwen-3.7-max,llm_error,other,False,"The model computed $2,618.60 using a $16,300 deduction and a $12,350 bracket limit, then submitted $1,410, which its own arithmetic doesn't support. The correct 2026 figures ($16,100 deduction, $12,400 bracket limit, $23,900 ordinary taxable income) give $2,620." +us,scenario_051,federal_income_tax_before_refundable_credits,qwen3.8-max,llm_error,taxable_income_or_deductions,False,"The model claimed the standard deduction and nonrefundable credits cut tax to zero, but this single childless filer has no nonrefundable credits. The $16,100 deduction leaves $23,900 of ordinary taxable income, which produces $2,620." us,scenario_051,federal_refundable_credits,grok-4.3,llm_error,thresholds_rates,False,"The model awarded $560 of childless EITC without applying the phaseout endpoint for a single filer. At $40,000 of earnings, the childless EITC has fully phased out." us,scenario_051,federal_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"The model supplied no value or explanation for federal_refundable_credits, violating the required output contract." us,scenario_051,federal_refundable_credits,qwen-3.7-max,llm_error,other,False,"The model's own EITC calculation correctly reached $0 and stated that no other refundable credits apply, but it submitted $2,557.60. The submitted value contradicts its completed derivation and does not represent any applicable refundable-credit component." @@ -4564,106 +4705,108 @@ us,scenario_051,payroll_tax,grok-build-0.1,llm_error,payroll_tax_base,False,"The us,scenario_051,payroll_tax,kimi-k2.6,parse_contract_failure,missing_output,False,The model supplied no payroll_tax value or explanation. It therefore failed the required structured-output contract. us,scenario_051,payroll_tax,qwen-3.7-max,llm_error,other,False,"The model correctly derived $2,480 of Social Security tax plus $580 of Medicare tax and explicitly totaled them as $3,060, but submitted $3,074.95. The submitted value is inconsistent with every component in its explanation." us,scenario_051,self_employment_tax,kimi-k2.6,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. -us,scenario_051,state_income_tax_before_refundable_credits,claude-fable-5,reference_later_law,taxable_income_or_deductions,False,"Used the 2025 standard deduction of $12,500 without inflating it to $12,835 for 2026, which gave $830.40. It then submitted $1,020, a number its own arithmetic does not support. The correct figure is 3% × $27,345 = $820.35." -us,scenario_051,state_income_tax_before_refundable_credits,claude-fable-5.1,reference_later_law,taxable_income_or_deductions,False,"Applied the flat 3% rate correctly but used the 2025 standard deduction of $12,500. The 2026 single deduction is $12,835 after inflation indexing, so taxable income is $27,345 rather than $27,680, and the tax is $820.35 rather than $830.40." -us,scenario_051,state_income_tax_before_refundable_credits,claude-haiku-4.5,reference_later_law,taxable_income_or_deductions,False,"Stated that Louisiana has no individual income tax, which is wrong. Louisiana taxes income at a flat 3% above a $12,835 single standard deduction in 2026, giving $820.35 on $40,180 of AGI." -us,scenario_051,state_income_tax_before_refundable_credits,claude-haiku-5.5,reference_later_law,taxable_income_or_deductions,False,"Claimed the standard deduction and personal exemption bring Louisiana liability to zero. The only deduction is the $12,835 single standard deduction, which leaves $27,345 taxed at 3%, or $820.35." -us,scenario_051,state_income_tax_before_refundable_credits,claude-opus-4.7,reference_later_law,taxable_income_or_deductions,False,"Used the $12,500 standard deduction from Act 11 at its 2025 amount and did not apply the inflation adjustment that makes it $12,835 in 2026. That overstated taxable income by $335 and the tax by $10.05, giving $830.40 instead of $820.35." -us,scenario_051,state_income_tax_before_refundable_credits,claude-opus-4.8,reference_later_law,taxable_income_or_deductions,False,"Reached $830.40 with the un-indexed $12,500 deduction, then subtracted a personal credit that does not exist to get $632. Louisiana's 2025 reform eliminated personal exemption credits, and the indexed $12,835 deduction gives $820.35." -us,scenario_051,state_income_tax_before_refundable_credits,claude-opus-5,reference_later_law,taxable_income_or_deductions,False,"Started from the 2025 $12,500 deduction and then cut the result to $812 with an unexplained rounding adjustment to AGI. Federal AGI is exactly $40,180, and the 2026 indexed deduction of $12,835 gives $820.35." -us,scenario_051,state_income_tax_before_refundable_credits,claude-opus-5.5,reference_later_law,taxable_income_or_deductions,False,"Used the 2025 standard deduction of $12,500 instead of the 2026 inflation-indexed $12,835. That produced $830.40 instead of 3% × $27,345 = $820.35." -us,scenario_051,state_income_tax_before_refundable_credits,claude-sonnet-4.6,reference_later_law,taxable_income_or_deductions,False,"Deducted an estimated $2,783 of federal income tax. The 2024 reform repealed Louisiana's federal-income-tax deduction, so it does not apply. The model also used the un-indexed $12,500 standard deduction instead of $12,835, which understated the tax at $747." -us,scenario_051,state_income_tax_before_refundable_credits,claude-sonnet-5,reference_later_law,taxable_income_or_deductions,False,"Computed $830.40 using the un-indexed $12,500 deduction, then submitted $1,080 citing exemptions and credits that would lower the tax, not raise it. The indexed 2026 deduction of $12,835 at 3% gives $820.35." -us,scenario_051,state_income_tax_before_refundable_credits,claude-sonnet-5.5,reference_later_law,taxable_income_or_deductions,False,"Assumed a $12,500 standard deduction and did not inflate it to $12,835 for 2026. That gave $830.40 instead of $820.35." -us,scenario_051,state_income_tax_before_refundable_credits,deepseek-v4-flash-0731,reference_later_law,taxable_income_or_deductions,False,"Combined the new 3% flat rate with the repealed pre-2025 $4,500 exemption and counted that exemption twice, for $9,000. The 2026 law allows only a $12,835 single standard deduction, which gives $820.35, not $935." -us,scenario_051,state_income_tax_before_refundable_credits,deepseek-v4-pro,reference_later_law,taxable_income_or_deductions,False,"Applied a 4.25% rate that Louisiana does not have; the 2026 rate is a flat 3%. It also subtracted the $5,389 ESI premium from AGI, which should stay at $40,180, and used the repealed $4,500 exemption instead of the $12,835 standard deduction." -us,scenario_051,state_income_tax_before_refundable_credits,deepseek-v4-pro-0813,reference_later_law,taxable_income_or_deductions,False,"Used the 2025 single standard deduction of $12,500 instead of the 2026 inflation-indexed $12,835. That gave $830.40 instead of $820.35." -us,scenario_051,state_income_tax_before_refundable_credits,deepseek-v4.1-flash,reference_later_law,taxable_income_or_deductions,False,"Did not apply the 2026 inflation indexing that raises the $12,500 deduction to $12,835. Taxable income was overstated by $335, giving $830.40 instead of $820.35." -us,scenario_051,state_income_tax_before_refundable_credits,gemini-3-flash-preview,reference_later_law,taxable_income_or_deductions,False,"Applied pre-2025 Louisiana law, which the 2024 reform replaced with a flat 3% rate and a $12,835 standard deduction. It used the federal-income-tax deduction, the $4,500 exemption, and 1.85%/3.5% brackets. It also lowered AGI to $34,791 by subtracting ESI premiums, though AGI should stay at $40,180." -us,scenario_051,state_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,reference_later_law,taxable_income_or_deductions,False,"Applied progressive bracket rates that Louisiana repealed. The 2026 tax is a flat 3% on AGI minus the $12,835 single standard deduction, which gives $820.35, not $724." -us,scenario_051,state_income_tax_before_refundable_credits,gemini-3.1-pro-preview,reference_later_law,taxable_income_or_deductions,False,"Used the repealed 1.85%/3.5% brackets and the old $4,500 exemption, and reduced AGI to $34,791 by subtracting ESI premiums. Under 2026 law, $40,180 minus the $12,835 deduction is taxed at a flat 3%, giving $820.35." -us,scenario_051,state_income_tax_before_refundable_credits,gemini-3.5-flash,reference_later_law,taxable_income_or_deductions,False,"Applied pre-reform law: a deduction for federal income tax, a $4,500 exemption, and 1.85%/3.5% brackets, on an AGI reduced by ESI premiums. The 2026 calculation is a flat 3% on $40,180 minus $12,835." -us,scenario_051,state_income_tax_before_refundable_credits,gemini-3.5-flash-lite,reference_later_law,taxable_income_or_deductions,False,"Gave $1,115 with no derivation, which is consistent with applying old progressive rates or a much smaller deduction. The 2026 law is a flat 3% on $40,180 minus the $12,835 single standard deduction, which gives $820.35." -us,scenario_051,state_income_tax_before_refundable_credits,gemini-3.6-flash,reference_later_law,taxable_income_or_deductions,False,"Used the repealed $4,500 combined exemption and the 1.85%/3.5% brackets on an AGI of $34,791 that wrongly excludes ESI premiums. The 2026 flat 3% rate on $40,180 − $12,835 gives $820.35." -us,scenario_051,state_income_tax_before_refundable_credits,gemini-3.7-flash,reference_later_law,taxable_income_or_deductions,False,"Applied the pre-2025 $4,500 exemption and the 1.85%/3.5% brackets. Louisiana replaced these with a flat 3% rate and a $12,835 single standard deduction for 2026, so taxable income is $27,345, not $35,680." -us,scenario_051,state_income_tax_before_refundable_credits,gemini-3.8-flash,reference_later_law,taxable_income_or_deductions,False,"Used the pre-reform $4,500 deduction and the two-bracket 1.85%/3.5% schedule. Louisiana now taxes at a flat 3% above a $12,835 single deduction, which gives $820.35, not $1,042.55." -us,scenario_051,state_income_tax_before_refundable_credits,gemini-4-argon,reference_later_law,taxable_income_or_deductions,False,"Used the 2025 standard deduction of $12,500 instead of the 2026 inflation-adjusted $12,835, which gave $830.40 instead of $820.35." -us,scenario_051,state_income_tax_before_refundable_credits,glm-5.2,reference_later_law,taxable_income_or_deductions,False,"Applied an un-indexed $12,500 single standard deduction for 2026. Louisiana indexes the deduction to $12,835, so taxable income is $27,345 and the tax is $820.35." -us,scenario_051,state_income_tax_before_refundable_credits,glm-5.3,reference_later_law,taxable_income_or_deductions,False,"Used the 2025 deduction of $12,500 instead of the 2026 inflation-indexed $12,835. That gave $830.40 instead of $820.35." -us,scenario_051,state_income_tax_before_refundable_credits,gpt-5.4-mini,reference_later_law,taxable_income_or_deductions,False,"Claimed deductions and exemptions fully offset the tax. The $12,835 single standard deduction leaves $27,345 of the $40,180 AGI taxable at 3%, which gives $820.35." -us,scenario_051,state_income_tax_before_refundable_credits,gpt-5.4-nano,reference_later_law,taxable_income_or_deductions,False,"Gave $781 with no derivation, which implies about $26,033 of taxable income. The correct figure is 3% × ($40,180 − $12,835) = $820.35." -us,scenario_051,state_income_tax_before_refundable_credits,gpt-5.5,reference_later_law,taxable_income_or_deductions,False,"Used the 2025 $12,500 standard deduction instead of the 2026 inflation-indexed $12,835, which overstated the tax at $830.40 instead of $820.35." -us,scenario_051,state_income_tax_before_refundable_credits,gpt-5.6-luna,reference_later_law,taxable_income_or_deductions,False,"Applied the un-indexed $12,500 single deduction. For 2026 the deduction is $12,835, which gives $820.35." -us,scenario_051,state_income_tax_before_refundable_credits,gpt-5.6-sol,reference_later_law,taxable_income_or_deductions,False,"Subtracted $12,500 instead of the 2026 inflation-adjusted $12,835, which gave $830.40 instead of $820.35." -us,scenario_051,state_income_tax_before_refundable_credits,gpt-5.6-terra,reference_later_law,taxable_income_or_deductions,False,"Used the 2025 deduction of $12,500 without indexing it to $12,835 for 2026. That gave $830.40 instead of $820.35." -us,scenario_051,state_income_tax_before_refundable_credits,gpt-6-astra,reference_later_law,taxable_income_or_deductions,False,"Applied the $12,500 deduction instead of the 2026 indexed $12,835, which overstated taxable income by $335 and gave $830.40." -us,scenario_051,state_income_tax_before_refundable_credits,gpt-6-luna,reference_later_law,taxable_income_or_deductions,False,"Estimated the deduction at the 2025 level of $12,500 instead of the 2026 inflation-indexed $12,835. That gave $830.40 instead of $820.35." -us,scenario_051,state_income_tax_before_refundable_credits,gpt-6-sol,reference_later_law,taxable_income_or_deductions,False,"Used a $12,500 single deduction instead of the 2026 inflation-indexed $12,835, which gave $830.40 instead of $820.35." -us,scenario_051,state_income_tax_before_refundable_credits,gpt-6.1-sol,reference_later_law,taxable_income_or_deductions,False,"Used the un-indexed $12,500 deduction. The 2026 figure of $12,835 leaves $27,345 taxable at 3%, or $820.35." -us,scenario_051,state_income_tax_before_refundable_credits,grok-4.3,reference_later_law,taxable_income_or_deductions,False,"Gave $680 with no derivation, which understates the tax. The correct calculation is 3% × ($40,180 − $12,835) = $820.35, with no nonrefundable credits." -us,scenario_051,state_income_tax_before_refundable_credits,grok-4.5,reference_later_law,taxable_income_or_deductions,False,"Subtracted the federal standard deduction instead of Louisiana's own $12,835 single deduction. It also applied the repealed 1.85%/3.5% brackets instead of the flat 3% rate." -us,scenario_051,state_income_tax_before_refundable_credits,grok-4.6,reference_later_law,taxable_income_or_deductions,False,"Used the 2025 $12,500 deduction instead of the 2026 inflation-indexed $12,835, then rounded to $830. The correct result is $820.35." -us,scenario_051,state_income_tax_before_refundable_credits,grok-4.7,reference_later_law,taxable_income_or_deductions,False,"Applied the un-indexed $12,500 deduction instead of $12,835 for 2026, which gave $830.40 instead of $820.35." -us,scenario_051,state_income_tax_before_refundable_credits,grok-build-0.1,reference_later_law,taxable_income_or_deductions,False,"Applied pre-reform law: a federal-income-tax deduction, a separate $4,500 standard deduction and $4,500 exemption, and 1.85%/3.5% brackets. It also lowered AGI to $34,791 by subtracting ESI premiums. The 2026 calculation is 3% × ($40,180 − $12,835)." -us,scenario_051,state_income_tax_before_refundable_credits,inkling,reference_later_law,taxable_income_or_deductions,False,"Used the 2025 $12,500 deduction instead of the 2026 indexed $12,835 and rounded to $830. The correct figure is $820.35." -us,scenario_051,state_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"Did not return a usable value or any reasoning for this output. The correct value is 3% × ($40,180 − $12,835) = $820.35." -us,scenario_051,state_income_tax_before_refundable_credits,kimi-k3,reference_later_law,taxable_income_or_deductions,False,"Applied the un-indexed $12,500 single deduction. The 2026 deduction is $12,835, so the tax is $820.35, not $830.40." -us,scenario_051,state_income_tax_before_refundable_credits,minimax-m3,reference_later_law,taxable_income_or_deductions,False,"Used the repealed $4,500 deduction and left out the $180 of capital gains, which gave $1,065. It then submitted $1,208, which its own arithmetic does not support. The correct calculation is 3% × ($40,180 − $12,835) = $820.35." -us,scenario_051,state_income_tax_before_refundable_credits,muse-spark-1.3,reference_later_law,taxable_income_or_deductions,False,"Subtracted the 2025 $12,500 deduction instead of the 2026 inflation-indexed $12,835, which gave $830.40 instead of $820.35." -us,scenario_051,state_income_tax_before_refundable_credits,muse-wonder,reference_later_law,taxable_income_or_deductions,False,"Used $12,500 instead of the 2026 indexed single standard deduction of $12,835. That overstated taxable income by $335 and gave $830.40." -us,scenario_051,state_income_tax_before_refundable_credits,ox-alpha,reference_later_law,taxable_income_or_deductions,False,"Applied the 2025 deduction of $12,500 without indexing it to $12,835 for 2026. That gave $830.40 instead of $820.35." -us,scenario_051,state_income_tax_before_refundable_credits,qwen-3.7-max,reference_later_law,taxable_income_or_deductions,False,"Subtracted the federal standard deduction and a repealed $4,500 exemption, then applied rates of 1.75% and 3.55% that Louisiana does not use. Its final $573 also does not match its own $482.52 subtotal. The 2026 calculation is 3% × ($40,180 − $12,835) = $820.35." -us,scenario_051,state_income_tax_before_refundable_credits,qwen3.8-max,reference_later_law,taxable_income_or_deductions,False,"Gave $1,324.80, which roughly matches a 4.25% rate on AGI minus a $9,000 deduction. Louisiana's 2026 rate is a flat 3% with a $12,835 single standard deduction, which gives $820.35." +us,scenario_051,state_income_tax_before_refundable_credits,claude-fable-5,reference_later_law,taxable_income_or_deductions,False,"It used 2025's $12,500 deduction to calculate $830.40, then submitted $1,020 without supporting arithmetic. The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994." +us,scenario_051,state_income_tax_before_refundable_credits,claude-fable-5.1,reference_later_law,taxable_income_or_deductions,False,"It applied the 3% flat rate correctly but used the 2025 base standard deduction of $12,500. The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994." +us,scenario_051,state_income_tax_before_refundable_credits,claude-haiku-4.5,reference_later_law,taxable_income_or_deductions,False,"It said Louisiana has no state individual income tax. Louisiana taxes individual income at a flat 3%. The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994." +us,scenario_051,state_income_tax_before_refundable_credits,claude-haiku-5.5,reference_later_law,taxable_income_or_deductions,False,"It said the standard deduction and personal exemption wipe out all liability. Louisiana repealed the personal exemption from 2025, so income above the standard deduction stays taxable at the flat 3% rate. The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994." +us,scenario_051,state_income_tax_before_refundable_credits,claude-opus-4.7,reference_later_law,taxable_income_or_deductions,False,"It correctly used AGI of $40,180 and the 3% flat rate. It used 2025's $12,500 deduction and calculated $830.40. The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994." +us,scenario_051,state_income_tax_before_refundable_credits,claude-opus-4.8,reference_later_law,taxable_income_or_deductions,False,"After computing $830.40, it subtracted a 'personal credit' that does not exist and got $632. Louisiana's reform repealed the personal exemption and credit, and no nonrefundable credit applies here. It also used 2025's $12,500 deduction. The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994." +us,scenario_051,state_income_tax_before_refundable_credits,claude-opus-5,reference_later_law,taxable_income_or_deductions,False,"It started with the unindexed $12,500 deduction and then cut the result to $812 by an arbitrary 'rounding of federal AGI adjustments'. AGI is $40,180. The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994." +us,scenario_051,state_income_tax_before_refundable_credits,claude-opus-5.5,reference_later_law,taxable_income_or_deductions,False,"It used 2025's $12,500 deduction and calculated $830.40 on $27,680 of taxable income. The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994." +us,scenario_051,state_income_tax_before_refundable_credits,claude-sonnet-4.6,reference_later_law,taxable_income_or_deductions,False,"It subtracted about $2,783 of federal income tax from Louisiana income, but that deduction was discontinued in 2022. It used 2025's $12,500 standard deduction and calculated about $747. The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994." +us,scenario_051,state_income_tax_before_refundable_credits,claude-sonnet-5,reference_later_law,taxable_income_or_deductions,False,"It computed $830.40 with the unindexed $12,500 deduction, then submitted $1,080 with no supporting calculation. The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994." +us,scenario_051,state_income_tax_before_refundable_credits,claude-sonnet-5.5,reference_later_law,taxable_income_or_deductions,False,"It used a $12,500 standard deduction and calculated $830.40. The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994." +us,scenario_051,state_income_tax_before_refundable_credits,deepseek-v4-flash-0731,reference_later_law,taxable_income_or_deductions,False,"It combined the 3% rate with two $4,500 offsets, leaving $31,180 taxable, and calculated $935.40 before rounding to $935. Louisiana repealed the $4,500 personal exemption from 2025 and applies its own standard deduction to this household. The retained reference is $820.35 on $27,345 of taxable income using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994." +us,scenario_051,state_income_tax_before_refundable_credits,deepseek-v4-pro,reference_later_law,taxable_income_or_deductions,False,"It used a 4.25% rate instead of the flat 3%. It also cut AGI to $34,791 by subtracting the $5,389 employer insurance premiums, which are not in the $40,000 gross wages, and it used the repealed $4,500 exemption. The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994." +us,scenario_051,state_income_tax_before_refundable_credits,deepseek-v4-pro-0813,reference_later_law,taxable_income_or_deductions,False,"It used 2025's $12,500 single standard deduction and calculated $830.40. The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994." +us,scenario_051,state_income_tax_before_refundable_credits,deepseek-v4.1-flash,reference_later_law,taxable_income_or_deductions,False,"It used 2025's $12,500 deduction and calculated $830.40 on $27,680 of taxable income. The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994." +us,scenario_051,state_income_tax_before_refundable_credits,gemini-3-flash-preview,reference_later_law,taxable_income_or_deductions,False,"It used the repealed pre-2025 system: the 1.85%/3.5% brackets, the deduction for federal income tax paid, and the $4,500 combined deduction. It also reduced AGI to $34,791 by subtracting employer insurance premiums. The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994." +us,scenario_051,state_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,reference_later_law,taxable_income_or_deductions,False,"It applied 'progressive' Louisiana brackets, but those were replaced by a flat 3% rate from 2025. Its $724 does not match 3% × ($40,180 − $12,835) = $820.35." +us,scenario_051,state_income_tax_before_refundable_credits,gemini-3.1-pro-preview,reference_later_law,taxable_income_or_deductions,False,"It used the repealed 1.85%/3.5% brackets and the $4,500 exemption, and it subtracted the $5,389 employer premiums to get AGI of $34,791. The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994." +us,scenario_051,state_income_tax_before_refundable_credits,gemini-3.5-flash,reference_later_law,taxable_income_or_deductions,False,"It used the repealed pre-2025 structure: a deduction for federal income tax paid, a $4,500 exemption, and 1.85%/3.5% brackets. It also started from an understated AGI. The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994." +us,scenario_051,state_income_tax_before_refundable_credits,gemini-3.5-flash-lite,reference_later_law,taxable_income_or_deductions,False,"It gave $1,115 with no computation, which is more than even 3% of income after the unindexed deduction. The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994." +us,scenario_051,state_income_tax_before_refundable_credits,gemini-3.6-flash,reference_later_law,taxable_income_or_deductions,False,"It applied the repealed 1.85%/3.5% brackets and the $4,500 combined deduction to an AGI of $34,791, which it got by subtracting employer insurance premiums. The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994." +us,scenario_051,state_income_tax_before_refundable_credits,gemini-3.7-flash,reference_later_law,taxable_income_or_deductions,False,"It used the pre-reform $4,500 deduction and the 1.85%/3.5% brackets, which leaves $35,680 taxable. The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994." +us,scenario_051,state_income_tax_before_refundable_credits,gemini-3.8-flash,reference_later_law,taxable_income_or_deductions,False,"It claimed a $4,500 single standard deduction and applied the 1.85%/3.5% brackets. From 2025 Louisiana taxes income at a flat 3% after its own standard deduction and allows no $4,500 offset. The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994." +us,scenario_051,state_income_tax_before_refundable_credits,gemini-4-argon,reference_later_law,taxable_income_or_deductions,False,"It used 2025's $12,500 standard deduction and calculated $830.40. The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994." +us,scenario_051,state_income_tax_before_refundable_credits,glm-5.2,reference_later_law,taxable_income_or_deductions,False,"It used the 3% rate and AGI of $40,180 with a $12,500 deduction. The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994." +us,scenario_051,state_income_tax_before_refundable_credits,glm-5.3,reference_later_law,taxable_income_or_deductions,False,"It used a $12,500 single standard deduction and calculated $830.40 on $27,680 of taxable income. The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994." +us,scenario_051,state_income_tax_before_refundable_credits,gpt-5.4-mini,reference_later_law,taxable_income_or_deductions,False,"It said deductions and exemptions eliminate all Louisiana tax. The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994." +us,scenario_051,state_income_tax_before_refundable_credits,gpt-5.4-nano,reference_later_law,taxable_income_or_deductions,False,"It gave $781 with no traceable calculation, which implies about $26,033 of taxable income at 3%. The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994." +us,scenario_051,state_income_tax_before_refundable_credits,gpt-5.5,reference_later_law,taxable_income_or_deductions,False,"It used 2025's $12,500 standard deduction and calculated $830.40. The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994." +us,scenario_051,state_income_tax_before_refundable_credits,gpt-5.6-luna,reference_later_law,taxable_income_or_deductions,False,"It used a $12,500 single standard deduction and calculated $830.40. The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994." +us,scenario_051,state_income_tax_before_refundable_credits,gpt-5.6-sol,reference_later_law,taxable_income_or_deductions,False,"It applied 3% to $27,680 using the unindexed $12,500 deduction. The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994." +us,scenario_051,state_income_tax_before_refundable_credits,gpt-5.6-terra,reference_later_law,taxable_income_or_deductions,False,"It used a $12,500 single standard deduction and calculated $830.40. The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994." +us,scenario_051,state_income_tax_before_refundable_credits,gpt-6-astra,reference_later_law,taxable_income_or_deductions,False,"It used a $12,500 standard deduction and calculated $830.40. The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994." +us,scenario_051,state_income_tax_before_refundable_credits,gpt-6-luna,reference_later_law,taxable_income_or_deductions,False,"It used an estimated $12,500 deduction and calculated $830.40 on $27,680 of taxable income. The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994." +us,scenario_051,state_income_tax_before_refundable_credits,gpt-6-sol,reference_later_law,taxable_income_or_deductions,False,"It used the unindexed $12,500 single deduction. The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994." +us,scenario_051,state_income_tax_before_refundable_credits,gpt-6.1-sol,reference_later_law,taxable_income_or_deductions,False,"It used a $12,500 single standard deduction and calculated $830.40. The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994." +us,scenario_051,state_income_tax_before_refundable_credits,gpt-6.1-terra,reference_later_law,taxable_income_or_deductions,False,"It applied the unindexed $12,500 standard deduction. The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994." +us,scenario_051,state_income_tax_before_refundable_credits,grok-4.3,reference_later_law,taxable_income_or_deductions,False,"It gave $680 with no computation, which implies about $22,667 of taxable income at 3%. The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994." +us,scenario_051,state_income_tax_before_refundable_credits,grok-4.5,reference_later_law,taxable_income_or_deductions,False,"It subtracted the federal standard deduction instead of Louisiana's own standard deduction. The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994. It also applied the repealed 1.85%/3.5% brackets instead of the flat 3% rate." +us,scenario_051,state_income_tax_before_refundable_credits,grok-4.6,reference_later_law,taxable_income_or_deductions,False,"It used a $12,500 standard deduction and rounded $830.40 to $830. The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994." +us,scenario_051,state_income_tax_before_refundable_credits,grok-4.7,reference_later_law,taxable_income_or_deductions,False,"It used 2025's $12,500 single standard deduction and calculated $830.40. The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994." +us,scenario_051,state_income_tax_before_refundable_credits,grok-build-0.1,reference_later_law,taxable_income_or_deductions,False,"It claimed a federal-tax deduction and two $4,500 offsets and applied the 1.85%/3.5% brackets. Louisiana's federal-tax deduction ended in 2022, and from 2025 the state repealed the personal exemption and moved to a flat 3% rate. It also understated AGI at $34,791 by subtracting employer insurance premiums. The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994." +us,scenario_051,state_income_tax_before_refundable_credits,inkling,reference_later_law,taxable_income_or_deductions,False,"It used a $12,500 standard deduction and rounded $830.40 to $830. The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994." +us,scenario_051,state_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"It submitted no value and no explanation for this variable, so nothing could be scored. The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994." +us,scenario_051,state_income_tax_before_refundable_credits,kimi-k3,reference_later_law,taxable_income_or_deductions,False,"It used a $12,500 single standard deduction and calculated $830.40. The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994." +us,scenario_051,state_income_tax_before_refundable_credits,minimax-m3,reference_later_law,taxable_income_or_deductions,False,"It claimed a $4,500 standard deduction, dropped the $180 capital gain, and computed $1,065. It then submitted $1,208, which its own reasoning does not support. Louisiana has allowed no $4,500 offset since 2025, when it repealed the personal exemption and applied its own standard deduction. The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994." +us,scenario_051,state_income_tax_before_refundable_credits,muse-spark-1.3,reference_later_law,taxable_income_or_deductions,False,"It used a $12,500 standard deduction and calculated $830.40. The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994." +us,scenario_051,state_income_tax_before_refundable_credits,muse-wonder,reference_later_law,taxable_income_or_deductions,False,"It used 2025's $12,500 deduction and calculated $830.40. The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994." +us,scenario_051,state_income_tax_before_refundable_credits,ox-alpha,reference_later_law,taxable_income_or_deductions,False,"It used a $12,500 single standard deduction and calculated $830.40. The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994." +us,scenario_051,state_income_tax_before_refundable_credits,qwen-3.7-max,reference_later_law,taxable_income_or_deductions,False,"It subtracted the federal standard deduction and a repealed $4,500 exemption, then applied made-up 1.75%/3.55% brackets. It submitted $573 even though its own math gave $482.52. The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994." +us,scenario_051,state_income_tax_before_refundable_credits,qwen3.8-max,reference_later_law,taxable_income_or_deductions,False,"Its $1,324.80 equals 3% of $44,160, a base larger than the $40,180 AGI, so it did not subtract the standard deduction from a correct base. The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994." us,scenario_051,state_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. -us,scenario_052,federal_income_tax_before_refundable_credits,claude-fable-5,reference_engine_defect,taxable_income_or_deductions,False,"Its own working reached $107,277, but it submitted $117,285, a $10,000 jump with nothing behind it. The working also overstated ordinary bracket tax (~$106,932 vs. ~$103,750 under the 2026 MFJ schedule) and used a $32,600 standard deduction instead of $32,200. The correct path is $103,865.78 ordinary tax + $127.20 QD tax + $218.42 NIIT." -us,scenario_052,federal_income_tax_before_refundable_credits,claude-fable-5.1,reference_engine_defect,taxable_income_or_deductions,False,"Applied the §219(g) active-participant phaseout and disallowed the $43 traditional IRA deduction, leaving AGI at $504,822. The reference subtracts $43.28 of IRA contributions (AGI $504,778.56), and $43.28 × 32% = $13.85 is the whole gap. Its standard deduction, brackets, 15% QD tax and $218.42 NIIT all match." -us,scenario_052,federal_income_tax_before_refundable_credits,claude-haiku-4.5,reference_engine_defect,taxable_income_or_deductions,False,"Used a $28,700 MFJ standard deduction instead of 2026's $32,200 and never computed the $218.42 NIIT or a separate 15% tax on the $848 of qualified dividends. Its final $103,241 does not follow from its own $109,223 working. Its AGI of $504,779 matched, and with $32,200 it would reach $472,578.56 taxable and $104,211.41 in tax." -us,scenario_052,federal_income_tax_before_refundable_credits,claude-haiku-5.5,reference_engine_defect,taxable_income_or_deductions,False,"Submitted a rounded $105,000 guess with no bracket, qualified-dividend or NIIT calculation. $472,578.56 of taxable income gives $103,865.78 ordinary tax under 2026 MFJ brackets plus $127.20 QD tax and $218.42 NIIT, so the round number is about $789 too high." -us,scenario_052,federal_income_tax_before_refundable_credits,claude-opus-4.7,reference_engine_defect,taxable_income_or_deductions,False,"Added the $2,250 Additional Medicare Tax, which is a payroll tax reported in payroll_tax and not part of income tax before refundable credits. It then raised its own $107,040 to $110,997 without any computation. It also guessed brackets (32% from $400,000 instead of $403,550) and used a $32,300 standard deduction instead of $32,200." -us,scenario_052,federal_income_tax_before_refundable_credits,claude-opus-4.8,reference_engine_defect,taxable_income_or_deductions,False,"Summed AGI as $505,748 without subtracting the $926 traditional 401(k) deferral from wages, and left out the $218.42 NIIT on $5,748 of net investment income. It also used guessed brackets (24% to $401,950) and a $32,300 standard deduction instead of 2026's $403,550 threshold and $32,200." -us,scenario_052,federal_income_tax_before_refundable_credits,claude-opus-5,reference_engine_defect,taxable_income_or_deductions,False,"Its stated brackets and ~$472,200 taxable income work out to about $104,000, yet it reported $141,500, an arithmetic error of about $37,000. It also left out the $218.42 NIIT. The correct total is $103,865.78 + $127.20 + $218.42." -us,scenario_052,federal_income_tax_before_refundable_credits,claude-sonnet-4.6,reference_engine_defect,taxable_income_or_deductions,False,"Included the $2,250 Additional Medicare Tax (Form 8959), which belongs in payroll_tax and not in federal income tax before refundable credits. It also used the outdated $30,000 standard deduction instead of 2026's $32,200, and estimated brackets with 32% starting at $405,650 instead of $403,550." -us,scenario_052,federal_income_tax_before_refundable_credits,claude-sonnet-5,reference_engine_defect,taxable_income_or_deductions,False,"Read the $926 401(k) and $43 IRA amounts as weekly figures and annualized them, giving a $31,000 capped deferral and a $2,236 IRA deduction that cut AGI to $472,512. It then raised its own $94,754 result to $121,500 without any computation. The contributions are annual, so the 401(k) exclusion is $926.16 and AGI is $504,778.56." -us,scenario_052,federal_income_tax_before_refundable_credits,claude-sonnet-5.5,reference_engine_defect,taxable_income_or_deductions,False,"Treated the $43 traditional IRA contribution as fully phased out, leaving AGI at $504,822. The reference deducts $43.28 (AGI $504,778.56), and $43.28 × 32% = $13.85 is the whole gap; the rest of its calculation matches." -us,scenario_052,federal_income_tax_before_refundable_credits,deepseek-v4-flash-0731,reference_engine_defect,taxable_income_or_deductions,False,"Used the outdated $30,000 standard deduction and reported $119,769 of ordinary tax on $474,822, about $15,000 more than the 2026 MFJ schedule gives. It also computed NIIT on $8,748 instead of $5,748, ignoring that the $3,000 allowable capital loss reduces net investment income (Reg. 1.1411-4(d)(2))." -us,scenario_052,federal_income_tax_before_refundable_credits,deepseek-v4-pro,reference_engine_defect,taxable_income_or_deductions,False,"Subtracted the $16,208 ESI premiums from the $500,000 gross wages, cutting AGI to $488,614 instead of $504,778.56. It also used a $30,800 standard deduction instead of $32,200 and computed NIIT on $8,748 instead of $5,748." -us,scenario_052,federal_income_tax_before_refundable_credits,deepseek-v4-pro-0813,reference_engine_defect,taxable_income_or_deductions,False,"Applied pre-TCJA law for 2026: a $16,900 standard deduction, personal exemptions reduced by PEP, and the old rate schedule. OBBBA made the TCJA brackets permanent, with a $32,200 MFJ standard deduction and no personal exemptions. It also computed NIIT on $8,748 instead of $5,748." -us,scenario_052,federal_income_tax_before_refundable_credits,deepseek-v4.1-flash,reference_engine_defect,taxable_income_or_deductions,False,"Assumed TCJA expired, using a $16,700 standard deduction plus $10,600 of personal exemptions and pre-TCJA rates (ordinary tax $124,780), instead of the 2026 $32,200 standard deduction and 10/12/22/24/32% brackets. It also computed NIIT on $8,748 instead of $5,748." -us,scenario_052,federal_income_tax_before_refundable_credits,gemini-3-flash-preview,reference_engine_defect,taxable_income_or_deductions,False,"Itemized $45,620 by inventing mortgage interest and state/local taxes that are not listed (only a mortgage balance is given, so deductible interest is $0), and applied pre-TCJA rates, the Pease limitation and a 20% qualified-dividend rate. Under 2026 law the $32,200 standard deduction applies, ordinary income is taxed through the 32% bracket, and the $848 of dividends is taxed at 15%." -us,scenario_052,federal_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,reference_engine_defect,taxable_income_or_deductions,False,"Got AGI of about $476,323 by mishandling the capital loss and contributions, then reported $139,198 with no bracket calculation. That is about $35,000 above the $104,211.41 that $472,578.56 of taxable income produces under 2026 MFJ brackets plus 15% QD tax and $218.42 NIIT." -us,scenario_052,federal_income_tax_before_refundable_credits,gemini-3.1-pro-preview,reference_engine_defect,taxable_income_or_deductions,False,"Gave no derivation. $123,753 is about $19,500 too high, which matches applying the expired pre-TCJA rate schedule instead of 2026's 10/12/22/24/32% brackets with the $32,200 standard deduction (ordinary tax $103,865.78 + $127.20 QD + $218.42 NIIT)." -us,scenario_052,federal_income_tax_before_refundable_credits,gemini-3.5-flash,reference_engine_defect,taxable_income_or_deductions,False,"Assumed TCJA expired ($15,300 standard deduction, $10,100 of personal exemptions, pre-TCJA rates) and subtracted the $16,208 ESI premiums from wages. Under 2026 law the $32,200 standard deduction and TCJA brackets apply to AGI of $504,778.56." -us,scenario_052,federal_income_tax_before_refundable_credits,gemini-3.5-flash-lite,reference_engine_defect,taxable_income_or_deductions,False,"Claimed taxable income is above the top bracket, but the 2026 MFJ 37% bracket starts at $768,700 and $472,578.56 falls in the 32% bracket. It also counted only the head's $7,200 of interest, leaving out the spouse's $700, and its $105,744 has no bracket calculation behind it." -us,scenario_052,federal_income_tax_before_refundable_credits,gemini-3.6-flash,reference_engine_defect,taxable_income_or_deductions,False,"Gave no bracket calculation. $113,421 is about $9,200 above the correct $104,211.41, which shows bracket thresholds or rates other than the 2026 MFJ schedule (32% from $403,550) were applied to $472,578.56 of taxable income." -us,scenario_052,federal_income_tax_before_refundable_credits,gemini-3.7-flash,reference_engine_defect,taxable_income_or_deductions,False,"Started from AGI of $488,614, which subtracts the $16,208 ESI premiums from the $500,000 gross wages. Its $117,547 regular tax matches pre-TCJA rates rather than the 2026 TCJA brackets with a $32,200 standard deduction, which give $103,865.78 ordinary tax on AGI of $504,778.56." -us,scenario_052,federal_income_tax_before_refundable_credits,gemini-3.8-flash,reference_engine_defect,taxable_income_or_deductions,False,"Explicitly used TCJA-sunset rules (personal exemptions, a smaller standard deduction, pre-TCJA brackets) and subtracted ESI premiums from wages. OBBBA made TCJA permanent, so 2026 uses the $32,200 standard deduction and 10–37% TCJA brackets on AGI of $504,778.56." -us,scenario_052,federal_income_tax_before_refundable_credits,gemini-4-argon,reference_engine_defect,taxable_income_or_deductions,False,"Its AGI of $504,822 is only $43 off, but its implied ordinary tax of about $105,992 (after removing $127.20 QD tax and $218.42 NIIT) is about $2,100 above what the 2026 MFJ schedule gives. That points to a standard deduction below $32,200 or pre-2026 bracket thresholds instead of 2026's 32% bracket starting at $403,550." -us,scenario_052,federal_income_tax_before_refundable_credits,glm-5.2,reference_engine_defect,taxable_income_or_deductions,False,"Assumed TCJA expired in 2026, using a $15,900 standard deduction, phased-out personal exemptions and 10/15/25/28/33/35% brackets. OBBBA made the TCJA schedule permanent, so the $32,200 standard deduction and 10/12/22/24/32% brackets apply. It also left out the $218.42 NIIT." -us,scenario_052,federal_income_tax_before_refundable_credits,glm-5.3,reference_engine_defect,taxable_income_or_deductions,False,"Reported AGI of about $505,800, so the $926 401(k) deferral was never actually subtracted. It also used a $32,400 standard deduction instead of $32,200, left out the $218.42 NIIT, and rounded the result to $105,000." -us,scenario_052,federal_income_tax_before_refundable_credits,gpt-5.4-mini,reference_engine_defect,taxable_income_or_deductions,False,"$50,504 is about half the correct liability. Ordinary tax on $471,730.56 under 2026 MFJ brackets is $103,865.78 on its own, before the $127.20 QD tax and $218.42 NIIT, so the figure comes from a large bracket arithmetic error." -us,scenario_052,federal_income_tax_before_refundable_credits,gpt-5.4-nano,reference_engine_defect,taxable_income_or_deductions,False,"Claimed zero liability on the idea that retirement contributions and health premiums wipe out the tax. In fact they reduce AGI by only $926.16 (401(k)) and $43.28 (IRA), leaving $472,578.56 of taxable income and $104,211.41 of tax." -us,scenario_052,federal_income_tax_before_refundable_credits,gpt-5.5,reference_engine_defect,taxable_income_or_deductions,False,"Its $104,007 equals $103,879.68 of ordinary tax plus $127.20 of QD tax, with the 3.8% NIIT of $218.42 on $5,748 of net investment income left out even though MAGI exceeds the $250,000 MFJ threshold. It also did not deduct the $43 IRA contribution." -us,scenario_052,federal_income_tax_before_refundable_credits,gpt-5.6-luna,reference_engine_defect,taxable_income_or_deductions,False,"Taxed the $848 of qualified dividends at 20% ($169.60) instead of 15% ($127.20), although taxable income is well below the 2026 MFJ 20% threshold of $613,700. It also left out the $218.42 NIIT; its figure equals exactly $103,879.68 + $169.60." -us,scenario_052,federal_income_tax_before_refundable_credits,gpt-5.6-sol,reference_engine_defect,taxable_income_or_deductions,False,"Computed NIIT as $332.42 on $8,748, ignoring that the $3,000 allowable capital loss reduces net investment income to $5,748 (NIIT $218.42). Its total equals $103,879.68 + $127.20 + $332.42, and it also did not deduct the $43 IRA contribution." -us,scenario_052,federal_income_tax_before_refundable_credits,gpt-5.6-terra,reference_engine_defect,taxable_income_or_deductions,False,"$57,891 is about 55% of the correct liability. Ordinary tax on $471,730.56 under 2026 MFJ brackets is $103,865.78, so the figure comes from a large bracket error, and the $218.42 NIIT is also missing." -us,scenario_052,federal_income_tax_before_refundable_credits,gpt-6-astra,reference_engine_defect,taxable_income_or_deductions,False,"Subtracted the $16,208 ESI premiums from the $500,000 gross wages, cutting AGI to $488,614. Wages should be reduced only by the $926.16 401(k) deferral, with a $43.28 IRA deduction, giving AGI of $504,778.56. The $16,164.56 AGI shortfall × 32% accounts for the $5,172.67 gap." -us,scenario_052,federal_income_tax_before_refundable_credits,gpt-6-luna,reference_engine_defect,taxable_income_or_deductions,False,"Applied the 2026 brackets, $32,200 standard deduction, 15% QD tax and $218.42 NIIT correctly, but did not deduct the $43 traditional IRA contribution. The reference deducts $43.28, and $43.28 × 32% = $13.85 is the whole gap." -us,scenario_052,federal_income_tax_before_refundable_credits,gpt-6-sol,reference_engine_defect,taxable_income_or_deductions,False,"Stopped at regular tax ($103,879.68 + $127.20 = $104,006.88) and left out the 3.8% NIIT of $218.42 on $5,748 of net investment income, which applies because MAGI exceeds $250,000. It also did not deduct the $43 IRA contribution." -us,scenario_052,federal_income_tax_before_refundable_credits,gpt-6.1-sol,reference_engine_defect,taxable_income_or_deductions,False,"Subtracted the $16,208 ESI premiums from gross wages, cutting AGI to $488,614 instead of $504,778.56. The premiums are not part of the $500,000 wage figure; only the $926.16 401(k) deferral reduces it. The resulting $16,164.56 AGI shortfall at 32% is the $5,172.67 gap." -us,scenario_052,federal_income_tax_before_refundable_credits,grok-4.3,reference_engine_defect,taxable_income_or_deductions,False,"Gave a round $140,000 guess with no calculation, about $35,800 too high. Under 2026 MFJ brackets, $472,578.56 of taxable income falls in the 32% bracket for $103,865.78 of ordinary tax, plus $127.20 QD tax and $218.42 NIIT." -us,scenario_052,federal_income_tax_before_refundable_credits,grok-4.5,reference_engine_defect,taxable_income_or_deductions,False,"Used TCJA-sunset parameters (a $16,600 standard deduction, personal exemptions, pre-TCJA rates), subtracted the $16,208 ESI premiums from wages, and computed NIIT on $8,748 instead of $5,748. 2026 law uses the $32,200 standard deduction and 10/12/22/24/32% brackets on AGI of $504,778.56." -us,scenario_052,federal_income_tax_before_refundable_credits,grok-4.6,reference_engine_defect,taxable_income_or_deductions,False,"Used a $30,750 standard deduction instead of 2026's $32,200 MFJ amount, overstating taxable income by $1,450 (about $464 of tax at 32%). It also did not deduct the $43.28 IRA contribution." -us,scenario_052,federal_income_tax_before_refundable_credits,grok-4.7,reference_engine_defect,taxable_income_or_deductions,False,"Assumed TCJA's individual provisions expired, using a $16,950 standard deduction, $5,184 of PEP-limited personal exemptions and pre-TCJA rates. Its AGI of $504,779 matched, but under OBBBA the $32,200 standard deduction and 10/12/22/24/32% brackets give $103,865.78 of ordinary tax." -us,scenario_052,federal_income_tax_before_refundable_credits,grok-build-0.1,reference_engine_defect,taxable_income_or_deductions,False,"Subtracted the $16,208 ESI premiums from wages (AGI $488,571 vs $504,778.56), used a $30,750 standard deduction instead of $32,200, and computed NIIT on $8,748 instead of $5,748 by ignoring the $3,000 allowable capital loss." -us,scenario_052,federal_income_tax_before_refundable_credits,inkling,reference_engine_defect,taxable_income_or_deductions,False,"Its $472,622 of taxable income is only $43 high, but it put ordinary bracket tax at about $104,035 when $471,774 under the 2026 MFJ schedule gives $103,879.68, an arithmetic error of about $155. It also did not deduct the $43.28 IRA contribution." -us,scenario_052,federal_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"Returned no value or explanation for federal_income_tax_before_refundable_credits, so nothing was scored." -us,scenario_052,federal_income_tax_before_refundable_credits,kimi-k3,reference_engine_defect,taxable_income_or_deductions,False,"Inferred $88,400 of overtime premium from the 60-hour schedule and claimed a $4,517.80 qualified-overtime deduction. No overtime compensation is listed, so it counts as 0 and no overtime deduction applies. It also left out the $218.42 NIIT and did not deduct the $43.28 IRA contribution." -us,scenario_052,federal_income_tax_before_refundable_credits,minimax-m3,reference_engine_defect,taxable_income_or_deductions,False,"Cited two conflicting standard deductions ($16,100 and $30,800) instead of 2026's $32,200, did no bracket calculation, and never added the $218.42 NIIT. Its $104,050 is a rough estimate $161 short of $104,211.41." -us,scenario_052,federal_income_tax_before_refundable_credits,muse-spark-1.3,reference_engine_defect,taxable_income_or_deductions,False,"Left out the 3.8% NIIT of $218.42 on $5,748 of net investment income, and its ordinary-rate calculation came out about $25 low ($103,982 vs. $104,006.88 regular tax on $472,622). It also did not deduct the $43.28 IRA contribution." -us,scenario_052,federal_income_tax_before_refundable_credits,muse-wonder,reference_engine_defect,taxable_income_or_deductions,False,"Computed NIIT as about $332 on $8,748, ignoring that the $3,000 allowable capital loss reduces net investment income to $5,748 (NIIT $218.42). Its $104,339 equals $103,879.68 + $127.20 + $332.42, and it also did not deduct the $43 IRA contribution." -us,scenario_052,federal_income_tax_before_refundable_credits,ox-alpha,reference_engine_defect,taxable_income_or_deductions,False,"Matched AGI ($504,779), taxable income and ordinary tax ($103,866), but taxed the $848 of qualified dividends at 0% instead of 15% ($127.20); the 2026 MFJ 0% bracket ends at $98,900 of taxable income. It also left out the $218.42 NIIT, and those two items are the whole $345.62 gap." -us,scenario_052,federal_income_tax_before_refundable_credits,qwen-3.7-max,reference_engine_defect,taxable_income_or_deductions,False,"Netted the full $29,922 capital loss against ordinary income instead of the $3,000 §1211(b) limit, skipped the $926 401(k) exclusion, and taxed $6,290 of 'LTCG/QD' at 0%. Its final $165,473.58 also contradicts its own $85,184.10 working." -us,scenario_052,federal_income_tax_before_refundable_credits,qwen3.8-max,reference_engine_defect,taxable_income_or_deductions,False,"Applied a 35% marginal rate to $218,948 above a $76,256 base, but $472,578.56 of 2026 MFJ taxable income falls in the 32% bracket (35% starts at $512,450). It also used a $30,000 standard deduction, did not subtract the $926 401(k) deferral, and left out the $218.42 NIIT." +us,scenario_052,federal_income_tax_before_refundable_credits,claude-fable-5,reference_engine_defect,taxable_income_or_deductions,False,"It used a $32,600 standard deduction instead of $32,200, and its bracket math gave about $106,932 of ordinary tax, roughly $3,000 too high (the 2026 MFJ brackets give about $103,866 on about $471,700). It then submitted $117,285, which contradicts its own computed total of $107,277." +us,scenario_052,federal_income_tax_before_refundable_credits,claude-fable-5.1,reference_engine_defect,taxable_income_or_deductions,False,"It disallowed the $43 traditional IRA contribution as phased out for an active 401(k) participant, while the reference deducts $43.28 above the line (AGI $504,778.56 vs. the model's $504,822). Every other step matches: the $32,200 standard deduction, $103,879.68 on $471,774, $127.20 of QD tax and $218.42 of NIIT. That leaves a $13.89 gap." +us,scenario_052,federal_income_tax_before_refundable_credits,claude-haiku-4.5,reference_engine_defect,taxable_income_or_deductions,False,"It used a $28,700 MFJ standard deduction instead of the 2026 amount of $32,200 and never worked through the brackets. After reaching $476,079 of taxable income and a $109,223 estimate, it submitted an unexplained $103,241, about $970 below the frozen, unscored reference of $104,211.41; the recorded IRA-corrected value is $104,225.26." +us,scenario_052,federal_income_tax_before_refundable_credits,claude-haiku-5.5,reference_engine_defect,taxable_income_or_deductions,False,"It submitted a rounded guess of $105,000 with no computation. The frozen reference uses AGI of $504,778.56, the $32,200 standard deduction, $103,865.78 of ordinary tax on $471,730.56, $127.20 on qualified dividends and $218.42 of NIIT. Its $105,000 is about $789 above that unscored reference; the recorded IRA-corrected value is $104,225.26." +us,scenario_052,federal_income_tax_before_refundable_credits,claude-opus-4.7,reference_engine_defect,taxable_income_or_deductions,False,"It added the $2,250 Additional Medicare Tax, which is employee payroll tax counted in payroll_tax, not in income tax before refundable credits. It then raised its own $107,040 total to $110,997 with an unspecified 'inflation adjustment', on top of using outdated brackets (24% ending at $400,000) and a $32,300 standard deduction." +us,scenario_052,federal_income_tax_before_refundable_credits,claude-opus-4.8,reference_engine_defect,taxable_income_or_deductions,False,"It never actually subtracted the $926 401(k) deferral, so AGI came out at $505,748 against the frozen reference's $504,778.56, which includes the defective $43.28 IRA deduction. It also used guessed brackets (24% ending at $401,950 instead of $403,550) and a $32,300 standard deduction, and it left out the $218.42 NIIT included in the frozen reference. Its answer is about $438 above that unscored reference; the recorded IRA-corrected value is $104,225.26, and NIIT's inclusion in the requested output remains unresolved." +us,scenario_052,federal_income_tax_before_refundable_credits,claude-opus-5,reference_engine_defect,taxable_income_or_deductions,False,"Its taxable income (about $472,200) and bracket thresholds were close to correct, but $141,500 is an arithmetic error: its stated brackets give $103,052 of ordinary tax on its stated $471,350 ordinary-income base plus $127.20 on qualified dividends. It also left out the $218.42 NIIT included in the frozen reference; the exclusion record leaves NIIT's inclusion in the requested output unresolved." +us,scenario_052,federal_income_tax_before_refundable_credits,claude-sonnet-4.6,reference_engine_defect,taxable_income_or_deductions,False,"It added the $2,250 Additional Medicare Tax (Form 8959), which belongs to payroll_tax, not income tax before refundable credits. It also used a $30,000 standard deduction instead of the 2026 MFJ $32,200, overstating taxable income by $2,200, and applied its own inflated version of the 2025 brackets." +us,scenario_052,federal_income_tax_before_refundable_credits,claude-sonnet-5,reference_engine_defect,taxable_income_or_deductions,False,"It treated the annual $926 traditional 401(k) and $43 IRA contributions as weekly amounts and multiplied them by 52, capping the 401(k) at $31,000. That cut AGI to $472,512 against the frozen reference's $504,778.56, which includes the defective IRA deduction. It then discarded its own $94,754 result and submitted an unsupported $121,500." +us,scenario_052,federal_income_tax_before_refundable_credits,claude-sonnet-5.5,reference_engine_defect,taxable_income_or_deductions,False,"It treated the $43 traditional IRA contribution as fully phased out, agreeing with the exclusion's correction. Its rounded AGI ($504,822) and taxable income ($472,622) are $43.44 above the frozen reference's figures, including $43.28 of defective IRA deduction and $0.16 of input rounding. Its $32,200 standard deduction, 2026 brackets, 15% QD tax and about $218 of NIIT match the reference's, and its $104,225 is $0.26 below the recorded corrected value, $104,225.26." +us,scenario_052,federal_income_tax_before_refundable_credits,deepseek-v4-flash-0731,reference_engine_defect,taxable_income_or_deductions,False,"Its ordinary tax of about $119,769 on roughly $474,000 is about $15,000 too high, since the 2026 MFJ brackets (32% from $403,550) give about $104,600 even on that base. It also used a $30,000 standard deduction instead of $32,200 and computed NIIT on $8,748 without netting the $3,000 allowable capital loss (correct NII is $5,748, NIIT $218.42)." +us,scenario_052,federal_income_tax_before_refundable_credits,deepseek-v4-pro,reference_engine_defect,taxable_income_or_deductions,False,"It subtracted the $16,208 of employer-sponsored insurance premiums from wages, cutting AGI to $488,614, but employment income stays at $499,073.84 with only the 401(k) deferral excluded. It also used a $30,800 standard deduction instead of $32,200 and computed NIIT on $8,748 instead of $5,748." +us,scenario_052,federal_income_tax_before_refundable_credits,deepseek-v4-pro-0813,reference_engine_defect,taxable_income_or_deductions,False,"It applied TCJA-sunset rules (a $16,900 standard deduction, PEP-reduced personal exemptions and pre-TCJA brackets), but OBBBA made the TCJA structure permanent. For 2026 MFJ that means a $32,200 standard deduction, no personal exemptions and the 10/12/22/24/32/35/37% brackets, giving the frozen reference's $103,865.78 of ordinary tax after its defective IRA deduction; the recorded corrected total is $104,225.26. It also computed NIIT on $8,748 instead of $5,748." +us,scenario_052,federal_income_tax_before_refundable_credits,deepseek-v4.1-flash,reference_engine_defect,taxable_income_or_deductions,False,"It applied expired pre-TCJA parameters: a $16,700 standard deduction, $10,600 of personal exemptions with no phaseout, and pre-TCJA rates. The 2026 MFJ standard deduction under OBBBA is $32,200 with no exemptions, and the 32% bracket runs to $512,450. It also based NIIT on $8,748 instead of $5,748." +us,scenario_052,federal_income_tax_before_refundable_credits,gemini-3-flash-preview,reference_engine_defect,taxable_income_or_deductions,False,"It made up $45,620 of itemized deductions, including mortgage interest and SALT, even though only a mortgage balance is listed and Texas has no income tax, and it applied Pease limits and TCJA-sunset rates. The frozen reference takes the $32,200 standard deduction under the permanent OBBBA brackets and gives $103,865.78 of ordinary tax after its defective IRA deduction; the recorded corrected total is $104,225.26." +us,scenario_052,federal_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,reference_engine_defect,taxable_income_or_deductions,False,"Its stated AGI of about $476,323 is far below the frozen reference's $504,778.56, which includes the defective IRA deduction. Its $139,198 tax is about $35,000 above the frozen, unscored total of $104,211.41, which includes qualified-dividend tax and NIIT; the recorded IRA-corrected total is $104,225.26. The figure is inconsistent with its own income base and with the 32% marginal bracket this household is in." +us,scenario_052,federal_income_tax_before_refundable_credits,gemini-3.1-pro-preview,reference_engine_defect,taxable_income_or_deductions,False,"It gave no computation. Its $123,753 is about $19,500 above the frozen, unscored reference of $104,211.41 and matches applying expired pre-TCJA brackets and standard deduction instead of the 2026 OBBBA schedule ($32,200 standard deduction; 32% bracket up to $512,450 MFJ)." +us,scenario_052,federal_income_tax_before_refundable_credits,gemini-3.5-flash,reference_engine_defect,taxable_income_or_deductions,False,"It applied TCJA-expiration rules ($15,300 standard deduction, $10,100 of personal exemptions, pre-TCJA brackets) instead of the permanent OBBBA 2026 parameters ($32,200 standard deduction, no exemptions). It also subtracted the $16,208 of ESI premiums from wages, giving AGI of $488,614 against the frozen reference's $504,778.56, which includes the defective IRA deduction." +us,scenario_052,federal_income_tax_before_refundable_credits,gemini-3.5-flash-lite,reference_engine_defect,taxable_income_or_deductions,False,"It never worked through the brackets and wrongly said taxable income exceeds the top bracket; the 37% MFJ bracket starts at $768,700, and $472,578.56 sits in the 32% bracket. It also listed only the head's $7,200 of interest, and its $105,744 is about $1,533 above the frozen, unscored reference of $104,211.41." +us,scenario_052,federal_income_tax_before_refundable_credits,gemini-3.6-flash,reference_engine_defect,taxable_income_or_deductions,False,"It showed no bracket math, and its $113,421 is about $9,200 above the frozen, unscored reference. That reference comprises $103,865.78 of ordinary tax on $471,730.56 under the 2026 MFJ brackets, $127.20 at 15% on qualified dividends and $218.42 of NIIT, and includes the defective IRA deduction. The recorded IRA-corrected total is $104,225.26; the gap is consistent with using pre-OBBBA higher rates." +us,scenario_052,federal_income_tax_before_refundable_credits,gemini-3.7-flash,reference_engine_defect,taxable_income_or_deductions,False,"It subtracted the $16,208 of ESI premiums from wages, giving AGI of $488,614 against the frozen reference's $504,778.56, which includes the defective IRA deduction. Its $117,765.22 total is far above the frozen, unscored $104,211.41 and the recorded IRA-corrected $104,225.26, a gap consistent with pre-TCJA rates and deductions." +us,scenario_052,federal_income_tax_before_refundable_credits,gemini-3.8-flash,reference_engine_defect,taxable_income_or_deductions,False,"It explicitly applied TCJA-sunset rules (personal exemptions, the pre-TCJA standard deduction and brackets) instead of the permanent OBBBA 2026 parameters, and it subtracted the ESI premiums from wages. Both errors move it away from $103,865.78 of ordinary tax on $471,730.56." +us,scenario_052,federal_income_tax_before_refundable_credits,gemini-4-argon,reference_engine_defect,taxable_income_or_deductions,False,"Starting from the same $504,822 AGI as the closest answers, its $106,337.60 is about $2,100 above the frozen, unscored reference. That is consistent with a smaller standard deduction or lower bracket thresholds than the 2026 OBBBA values ($32,200; 10% to $24,800, 12% to $100,800, 22% to $211,400, 24% to $403,550). Its disallowance of the $43 IRA deduction agrees with the record's correction to $104,225.26." +us,scenario_052,federal_income_tax_before_refundable_credits,glm-5.2,reference_engine_defect,taxable_income_or_deductions,False,"It assumed the TCJA expired and used a $15,900 standard deduction, phased-out personal exemptions and the 10/15/25/28/33/35% brackets. Under OBBBA, 2026 keeps the $32,200 MFJ standard deduction and the 32% bracket up to $512,450, giving the frozen reference's $103,865.78 of ordinary tax after its defective IRA deduction. It also left out the $218.42 NIIT included in that reference; the output remains excluded because NIIT scope is unresolved, and the recorded IRA-corrected total is $104,225.26." +us,scenario_052,federal_income_tax_before_refundable_credits,glm-5.3,reference_engine_defect,taxable_income_or_deductions,False,"It estimated AGI at about $505,800 and ordinary tax at about $105,200, above the frozen reference's $504,778.56 and $103,865.78. That reference includes the defective IRA deduction; the recorded IRA-corrected total is $104,225.26. It left out the $218.42 NIIT included in the frozen reference and rounded to $105,000; NIIT's inclusion in the requested output remains unresolved." +us,scenario_052,federal_income_tax_before_refundable_credits,gpt-5.4-mini,reference_engine_defect,taxable_income_or_deductions,False,"It submitted $50,504, about half the frozen, unscored reference. That reference separates $848 of qualified dividends from $472,578.56 of taxable income, leaving $471,730.56 for its $103,865.78 ordinary tax, with $127.20 QD tax and $218.42 NIIT. It includes the defective IRA deduction; the recorded IRA-corrected total is $104,225.26." +us,scenario_052,federal_income_tax_before_refundable_credits,gpt-5.4-nano,reference_engine_defect,taxable_income_or_deductions,False,"It claimed retirement contributions and health premiums wipe out all tax, but the calculation also allows the $3,000 capital-loss deduction and $32,200 standard deduction alongside the $926.16 401(k) deferral. ESI premiums stay in wages, and medical costs fall below the 7.5%-of-AGI floor. The frozen reference additionally takes the defective $43.28 IRA deduction, producing taxable income of $472,578.56 and unscored tax of $104,211.41; the recorded IRA-corrected tax is $104,225.26." +us,scenario_052,federal_income_tax_before_refundable_credits,gpt-5.5,reference_engine_defect,taxable_income_or_deductions,False,"It computed only regular tax ($103,879.68 + $127.20 = $104,006.88) and left out the $218.42 NIIT included in the frozen reference; the exclusion record leaves its inclusion in the requested output unresolved. Its disallowance of the $43 IRA deduction agrees with the record's correction to $104,225.26." +us,scenario_052,federal_income_tax_before_refundable_credits,gpt-5.6-luna,reference_engine_defect,taxable_income_or_deductions,False,"It taxed the $848 of qualified dividends at 20% ($169.60), but taxable income of about $472,600 is well below the 2026 MFJ 20% threshold of $613,700, so the 15% rate applies ($127.20). It also left out the $218.42 NIIT entirely." +us,scenario_052,federal_income_tax_before_refundable_credits,gpt-5.6-sol,reference_engine_defect,taxable_income_or_deductions,False,"It computed NIIT on $8,748 of gross interest and dividends ($332.42) without netting the $3,000 allowable capital loss. Net investment income is $5,748, so NIIT is $218.42. It also disallowed the $43 IRA deduction." +us,scenario_052,federal_income_tax_before_refundable_credits,gpt-5.6-terra,reference_engine_defect,taxable_income_or_deductions,False,"It reported $57,891, about $46,000 below the frozen, unscored reference. That reference separates $848 of qualified dividends from $472,578.56 of taxable income and applies ordinary brackets to $471,730.56 for $103,865.78 of ordinary tax. It includes the defective IRA deduction and $218.42 of NIIT, whose inclusion in the requested output remains unresolved; the recorded IRA-corrected total is $104,225.26." +us,scenario_052,federal_income_tax_before_refundable_credits,gpt-6-astra,reference_engine_defect,taxable_income_or_deductions,False,"It subtracted the $16,208 of employer-sponsored insurance premiums from wages, giving AGI of $488,614. Employment income stays at $499,073.84 with only the 401(k) deferral excluded, so its taxable income ($456,414) is about $16,164 below the frozen reference's $472,578.56, which includes the defective IRA deduction." +us,scenario_052,federal_income_tax_before_refundable_credits,gpt-6-luna,reference_engine_defect,taxable_income_or_deductions,False,"Its disallowance of the $43 traditional IRA deduction agrees with the exclusion's correction. Its $104,225.30 is $0.04 above the recorded corrected value, $104,225.26. The $13.89 gap to the frozen, unscored reference includes the defective $43.28 IRA deduction and input rounding." +us,scenario_052,federal_income_tax_before_refundable_credits,gpt-6-sol,reference_engine_defect,taxable_income_or_deductions,False,"Its $104,006.88 is regular tax only ($103,879.68 ordinary + $127.20 QD). It left out the 3.8% NIIT on $5,748 of net investment income ($218.42) and disallowed the $43 IRA deduction." +us,scenario_052,federal_income_tax_before_refundable_credits,gpt-6.1-sol,reference_engine_defect,taxable_income_or_deductions,False,"It treated the $16,208 of employer-sponsored insurance premiums as pre-tax and cut AGI to $488,614. Employment income stays at $499,073.84 with only the 401(k) deferral excluded, giving taxable income about $16,164 below the frozen reference and tax about $5,173 below its unscored $104,211.41; that reference includes the defective IRA deduction." +us,scenario_052,federal_income_tax_before_refundable_credits,gpt-6.1-terra,reference_engine_defect,taxable_income_or_deductions,False,"Its $104,635.62 breaks down as $104,176.00 of ordinary tax + $127.20 + $332.42. The model reported only its total and method, and this breakdown reproduces the total to the cent. It is consistent with omitting the $926.16 401(k) deferral and disallowing the IRA deduction: the $472,700 ordinary-income base it implies exceeds the frozen reference's $471,730.56 by $969.44, including the defective $43.28 IRA deduction. The $332.42 NIIT in it is 3.8% of $8,748, rounded to cents; the engine's NIIT base is $5,748 after the $3,000 capital loss." +us,scenario_052,federal_income_tax_before_refundable_credits,grok-4.3,reference_engine_defect,taxable_income_or_deductions,False,"It gave a $140,000 guess with no bracket computation, about $36,000 too high. The 2026 MFJ brackets give $103,865.78 on $471,730.56 of ordinary income, plus $127.20 of QD tax and $218.42 of NIIT." +us,scenario_052,federal_income_tax_before_refundable_credits,grok-4.5,reference_engine_defect,taxable_income_or_deductions,False,"It applied TCJA-sunset parameters ($16,600 standard deduction, personal exemptions, pre-TCJA rates) instead of OBBBA's permanent 2026 schedule with the $32,200 standard deduction. It also subtracted the $16,208 of ESI premiums from wages and computed NIIT on $8,748 instead of $5,748." +us,scenario_052,federal_income_tax_before_refundable_credits,grok-4.6,reference_engine_defect,taxable_income_or_deductions,False,"It used a $30,750 MFJ standard deduction instead of the 2026 amount of $32,200, overstating taxable income by $1,450 (about $464 of tax at 32%). It also disallowed the $43 IRA deduction." +us,scenario_052,federal_income_tax_before_refundable_credits,grok-4.7,reference_engine_defect,taxable_income_or_deductions,False,"Its AGI ($504,779) matches the frozen reference, which includes the defective IRA deduction, and its NIIT ($218) matches the reference's rounded amount. It assumed the TCJA expired and used a $16,950 standard deduction, $5,184 of personal exemptions and pre-TCJA brackets. OBBBA keeps the $32,200 standard deduction and the 2026 brackets; the frozen reference's $103,865.78 ordinary tax includes the defective IRA deduction, and the recorded IRA-corrected total is $104,225.26." +us,scenario_052,federal_income_tax_before_refundable_credits,grok-build-0.1,reference_engine_defect,taxable_income_or_deductions,False,"It subtracted the $16,208 of ESI premiums from wages (AGI $488,571 against the frozen reference's $504,778.56, which includes the defective IRA deduction), used a $30,750 standard deduction instead of $32,200, and used made-up bracket thresholds. It also computed NIIT on $8,748 instead of $5,748 and taxed no qualified dividends at 15%." +us,scenario_052,federal_income_tax_before_refundable_credits,inkling,reference_engine_defect,taxable_income_or_deductions,False,"It made a bracket arithmetic error: ordinary tax on $471,774 under the 2026 MFJ brackets is $103,879.68, but it computed $104,035, about $155 too high. It also disallowed the $43 IRA deduction; its QD tax and NIIT are correct." +us,scenario_052,federal_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"It returned no value and no explanation for federal_income_tax_before_refundable_credits, so it produced no tax figure." +us,scenario_052,federal_income_tax_before_refundable_credits,kimi-k3,reference_engine_defect,taxable_income_or_deductions,False,"It inferred $88,400 of FLSA overtime premium from the 60-hour schedule and took a $4,517.80 OBBBA overtime deduction, but the reference allows none: taxable income is exactly AGI minus the $32,200 standard deduction. It also left out the $218.42 NIIT and disallowed the $43 IRA deduction." +us,scenario_052,federal_income_tax_before_refundable_credits,minimax-m3,reference_engine_defect,taxable_income_or_deductions,False,"It switched between a $16,100 and a $30,800 standard deduction, never applied the 2026 MFJ $32,200, and showed no bracket computation. It left out the $218.42 NIIT included in the frozen reference and landed about $161 below its unscored $104,211.41; the recorded IRA-corrected total is $104,225.26, and NIIT scope remains unresolved." +us,scenario_052,federal_income_tax_before_refundable_credits,muse-spark-1.3,reference_engine_defect,taxable_income_or_deductions,False,"It computed regular tax with the 15% qualified-dividend benefit, with minor arithmetic slippage, but left out the $218.42 NIIT included in the frozen reference; the exclusion record leaves its inclusion in the requested output unresolved. Its disallowance of the $43 IRA deduction agrees with the recorded correction to $104,225.26." +us,scenario_052,federal_income_tax_before_refundable_credits,muse-wonder,reference_engine_defect,taxable_income_or_deductions,False,"It computed NIIT as about $332 on $8,748 of gross interest and dividends without netting the $3,000 allowable capital loss. Net investment income is $5,748, so NIIT is $218.42. It also disallowed the $43 IRA deduction." +us,scenario_052,federal_income_tax_before_refundable_credits,ox-alpha,reference_engine_defect,taxable_income_or_deductions,False,"Its $103,866 of ordinary tax on $471,731 matches, but it taxed the $848 of qualified dividends at 0%, which applies only up to $98,900 of MFJ taxable income in 2026. At $472,578.56 they are taxed at 15% ($127.20). It also left out the $218.42 NIIT." +us,scenario_052,federal_income_tax_before_refundable_credits,qwen-3.7-max,reference_engine_defect,taxable_income_or_deductions,False,"It deducted the full $29,922 net capital loss against ordinary income, ignoring the $3,000 limit in §1211(b), and taxed the qualified dividends at 0%. It then submitted $165,473.58, which has no connection to its own $85,184.10 bracket total." +us,scenario_052,federal_income_tax_before_refundable_credits,qwen3.8-max,reference_engine_defect,taxable_income_or_deductions,False,"It applied a 35% marginal rate from about $256,800, but the 2026 MFJ 32% bracket runs to $512,450, so all of this household's top income is taxed at 32%. It also left the $926 401(k) deferral in AGI, used a $30,000 standard deduction instead of $32,200, and left out the NIIT." us,scenario_052,federal_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. us,scenario_052,head_medicare_eligible,gpt-5.4-nano,llm_error,age_disability,False,"The model invented a simplified benchmark rule making a 59-year-old Medicare eligible. Medicare's standard age threshold is 65, and the prompt supplies no disability, end-stage renal disease, or other alternative eligibility basis, so the head is not eligible." us,scenario_052,payroll_tax,claude-fable-5,llm_error,other,False,"The model's reasoning explicitly reached the correct $20,939: $11,439 Social Security, $7,250 Medicare and $2,250 Additional Medicare. It then submitted $12,820.40, which matches neither that total nor its own $20,558.11 alternative that excluded the insurance premiums. The submitted value is disconnected from any calculation the model showed." @@ -4749,98 +4892,100 @@ us,scenario_053,payroll_tax,gpt-5.4-nano,llm_error,other,False,"The model set up us,scenario_053,payroll_tax,gpt-6.1-sol,llm_error,payroll_tax_base,False,"The model applied 7.65% to $63,580 'after pretax employer-plan premiums'. That subtracts the $3,389 employer-sponsored insurance premium as a cafeteria-plan exclusion the household facts do not state. FICA is levied on the full $66,969 of gross wages, which gives $5,123.10." us,scenario_053,payroll_tax,kimi-k2.6,llm_error,payroll_tax_base,False,"The model defined taxable payroll wages as gross wages minus the $3,389 employer-sponsored insurance premium ($63,580), then applied 6.2% and 1.45% and rounded to $4,864. The premium is not excluded from the payroll-tax base. On the full $66,969 of wages, Social Security is $4,152.06 and Medicare is $971.05, for $5,123.10 in total." us,scenario_053,self_employment_tax,kimi-k2.6,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. -us,scenario_053,state_income_tax_before_refundable_credits,claude-fable-5,llm_error,thresholds_rates,False,"It used the old 5.695% rate instead of 2026's 5.3% rate with a $4,811 zero bracket, and taxed an unexplained $53,000 base. It never applied Idaho's $5,000 health-insurance-premium subtraction or added the $10 permanent building fund tax." -us,scenario_053,state_income_tax_before_refundable_credits,claude-fable-5.1,llm_error,state_local_rule,False,"It cut federal AGI to $66,019, which effectively deducts the $950 of auto loan interest. It then applied a flat 5.3% to all of the $49,919 without the $4,811 zero-rate bracket. It also skipped Idaho's $5,000 health-insurance-premium subtraction and the $10 permanent building fund tax." -us,scenario_053,state_income_tax_before_refundable_credits,claude-haiku-4.5,llm_error,thresholds_rates,False,"It used Idaho's repealed graduated brackets (up to 7.15%) and a made-up $7,200 standard deduction. Idaho now applies a 5.3% flat rate above $4,811 after the $16,100 conforming standard deduction. It also subtracted employer ESI premiums instead of the $5,000 Idaho health-premium subtraction, and it left out the $10 PBF tax." -us,scenario_053,state_income_tax_before_refundable_credits,claude-haiku-5.5,llm_error,state_local_rule,False,"It took a rough 5.3% of taxable income without the $5,000 Idaho health-insurance-premium subtraction or the $4,811 zero-rate bracket. It also never added the $10 permanent building fund tax, which correctly gives $2,186.06." -us,scenario_053,state_income_tax_before_refundable_credits,claude-opus-4.7,llm_error,thresholds_rates,False,"It used a stale $15,750 standard deduction instead of $16,100 and then switched to a guessed 4.7% rate. The correct rule is 5.3% above the $4,811 zero bracket. It also left out the $5,000 Idaho health-premium subtraction and the $10 PBF tax." -us,scenario_053,state_income_tax_before_refundable_credits,claude-opus-4.8,llm_error,thresholds_rates,False,"It applied the outdated 5.695% rate above a $4,673 threshold, when the 2026 rule is 5.3% above $4,811. Its submitted $2,867 does not even match its own $2,631 computation. It never subtracted the $5,000 of health insurance premiums or added the $10 PBF tax." -us,scenario_053,state_income_tax_before_refundable_credits,claude-opus-5,llm_error,state_local_rule,False,"It taxed $50,869 at 5.3% above about $4,900, but then reported $2,650, which does not follow from that setup. It also treated the grocery credit as a nonrefundable offset, though that credit is refundable. It missed Idaho's $5,000 health-premium subtraction, which brings taxable income to $45,868.68, and the $10 PBF tax." -us,scenario_053,state_income_tax_before_refundable_credits,claude-opus-5.5,llm_error,state_local_rule,False,"It got the rate (5.3%), zero bracket ($4,811) and standard deduction ($16,100) right. However, it never applied Idaho's subtraction for the $5,000 of self-paid health insurance premiums, which overstates tax by $265. It also left out the $10 permanent building fund tax." -us,scenario_053,state_income_tax_before_refundable_credits,claude-sonnet-4.6,llm_error,thresholds_rates,False,"It took employer ESI premiums out of AGI ($63,580), used a $15,000 standard deduction and applied the old 5.695% rate with no zero bracket. It also counted the $5,000 of premiums as an itemized medical expense instead of taking them as Idaho's full health-insurance subtraction, and it omitted the $10 PBF tax." -us,scenario_053,state_income_tax_before_refundable_credits,claude-sonnet-5,llm_error,thresholds_rates,False,"It used the outdated 5.695% rate and a $15,000 standard deduction, which already gives $2,960. It then jumped to an unsupported $3,706. It missed the $5,000 Idaho health-premium subtraction, the $4,811 zero bracket at 5.3%, and the $10 PBF tax." -us,scenario_053,state_income_tax_before_refundable_credits,claude-sonnet-5.5,llm_error,state_local_rule,False,"It applied 5.3% to all $50,869 of taxable income. It left out the $4,811 zero-rate bracket and Idaho's $5,000 health-insurance-premium subtraction, which brings taxable income to $45,868.68. It also never added the $10 permanent building fund tax." -us,scenario_053,state_income_tax_before_refundable_credits,deepseek-v4-flash-0731,llm_error,thresholds_rates,False,"It invented a $4,000 Idaho personal exemption and a 5.59% rate, and it used a $15,650 standard deduction instead of $16,100. The correct rule is 5.3% above a $4,811 zero bracket. It also missed the $5,000 health-premium subtraction and the $10 PBF tax." -us,scenario_053,state_income_tax_before_refundable_credits,deepseek-v4-pro,llm_error,state_local_rule,False,"It applied a flat 5.3% to an unexplained $48,180 base with no $4,811 zero bracket. It skipped the $5,000 Idaho health-insurance-premium subtraction, which gives taxable income of $45,868.68, and the $10 PBF tax." -us,scenario_053,state_income_tax_before_refundable_credits,deepseek-v4-pro-0813,llm_error,taxable_income_or_deductions,False,"It used an $8,300 standard deduction instead of Idaho's conforming $16,100. It applied 5.3% with no $4,811 zero bracket and left out the $5,000 health-premium subtraction and the $10 PBF tax." -us,scenario_053,state_income_tax_before_refundable_credits,deepseek-v4.1-flash,llm_error,state_local_rule,False,"It took 5.3% of $50,869 with no $4,811 zero-rate bracket and no $5,000 Idaho health-insurance-premium subtraction. It also never added the $10 permanent building fund tax." -us,scenario_053,state_income_tax_before_refundable_credits,gemini-3-flash-preview,llm_error,thresholds_rates,False,"It applied the outdated 5.695% rate with no zero bracket to $49,980, a base that wrongly excludes ESI premiums and includes a phantom personal exemption. It missed the $5,000 Idaho health-premium subtraction, the 5.3% rate above $4,811, and the $10 PBF tax." -us,scenario_053,state_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,state_local_rule,False,"Its $2,652 is about a flat 5.3% on roughly $50,000, meaning AGI less the standard deduction. That skips Idaho's $5,000 health-insurance-premium subtraction, the $4,811 zero bracket and the $10 PBF tax that together give $2,186.06." -us,scenario_053,state_income_tax_before_refundable_credits,gemini-3.1-pro-preview,llm_error,thresholds_rates,False,"It applied a 5.692% rate with no zero bracket to about $49,852. The 2026 rule is 5.3% above $4,811 on $45,868.68, which is taxable income after the $5,000 Idaho health-premium subtraction. It also left out the $10 PBF tax." -us,scenario_053,state_income_tax_before_refundable_credits,gemini-3.5-flash,llm_error,thresholds_rates,False,"It used the repealed 5.8% rate, excluded employer ESI premiums from AGI, and used a $49,980 base. It never applied the $5,000 Idaho health-premium subtraction, the 5.3%-above-$4,811 structure or the $10 PBF tax." -us,scenario_053,state_income_tax_before_refundable_credits,gemini-3.5-flash-lite,llm_error,thresholds_rates,False,"Its $3,450 is consistent with an old 5.8%/5.695% flat rate on about $59,000–$60,000, which leaves out most of the $16,100 standard deduction. It missed the $5,000 health-premium subtraction, the 5.3% rate above $4,811, and the $10 PBF tax." -us,scenario_053,state_income_tax_before_refundable_credits,gemini-3.6-flash,llm_error,thresholds_rates,False,"It took the $3,389 of employer ESI premiums out of AGI instead of applying Idaho's $5,000 health-insurance-premium subtraction. It applied the outdated 5.695% rate with no $4,811 zero bracket and omitted the $10 PBF tax." -us,scenario_053,state_income_tax_before_refundable_credits,gemini-3.7-flash,llm_error,thresholds_rates,False,"It applied the outdated 5.695% flat rate with no zero bracket to about $47,470, a base that subtracts ESI premiums instead of the $5,000 Idaho health-premium subtraction. It also omitted the $10 PBF tax." -us,scenario_053,state_income_tax_before_refundable_credits,gemini-3.8-flash,llm_error,thresholds_rates,False,"It used a stale $15,000 standard deduction and the old 5.695% rate with no zero bracket. It never applied the $5,000 Idaho health-premium subtraction, 5.3% above $4,811, or the $10 PBF tax." -us,scenario_053,state_income_tax_before_refundable_credits,gemini-4-argon,llm_error,thresholds_rates,False,"It applied the standard deduction and the health insurance premium subtraction, but its $2,401.29 is about $225 above the correct $2,176.06. That shows the 5.3% rate was applied without the full $4,811 zero-rate bracket. It also never added the $10 permanent building fund tax." -us,scenario_053,state_income_tax_before_refundable_credits,glm-5.2,llm_error,taxable_income_or_deductions,False,"It invented a deduction of $1,250 per $1,000 of income that wiped out all taxable income. Idaho actually allows only the $16,100 standard deduction and the $5,000 health-premium subtraction, leaving $45,868.68 taxed at 5.3% above $4,811, plus the $10 PBF tax." -us,scenario_053,state_income_tax_before_refundable_credits,glm-5.3,llm_error,thresholds_rates,False,"It used a made-up 5.6% flat rate on all $50,869, with no $4,811 zero bracket. It also skipped the $5,000 Idaho health-premium subtraction and the $10 PBF tax." -us,scenario_053,state_income_tax_before_refundable_credits,gpt-5.4-mini,llm_error,state_local_rule,False,"It gave a vague bracket-based estimate of $2,050, which comes from applying imagined graduated 'state brackets'. The correct computation is 5.3% above $4,811 on $45,868.68, plus the $10 permanent building fund tax, for $2,186.06." -us,scenario_053,state_income_tax_before_refundable_credits,gpt-5.4-nano,llm_error,thresholds_rates,False,"Its $1,195 is about half the correct liability, which points to a severely understated rate or base. The correct computation is 5.3% of $41,057.68 (taxable income of $45,868.68 above the $4,811 zero bracket), plus the $10 PBF tax." -us,scenario_053,state_income_tax_before_refundable_credits,gpt-5.5,llm_error,state_local_rule,False,"It used stale parameters: a $15,750 standard deduction and a $4,489 zero bracket, instead of $16,100 and $4,811. It also skipped Idaho's $5,000 health-insurance-premium subtraction and the $10 permanent building fund tax." -us,scenario_053,state_income_tax_before_refundable_credits,gpt-5.6-luna,llm_error,state_local_rule,False,"It took 5.3% of all $50,869, leaving out the $4,811 zero-rate bracket and Idaho's $5,000 health-insurance-premium subtraction. It also never added the $10 permanent building fund tax." -us,scenario_053,state_income_tax_before_refundable_credits,gpt-5.6-sol,llm_error,state_local_rule,False,"It used a $4,946 zero bracket instead of $4,811 and never applied Idaho's $5,000 subtraction for self-paid health insurance premiums, which brings taxable income to $45,868.68. It also left out the $10 PBF tax." -us,scenario_053,state_income_tax_before_refundable_credits,gpt-5.6-terra,llm_error,state_local_rule,False,"It applied 5.3% to all $50,869 with no $4,811 zero bracket and no $5,000 Idaho health-insurance-premium subtraction. It also left out the $10 permanent building fund tax." -us,scenario_053,state_income_tax_before_refundable_credits,gpt-6-astra,llm_error,state_local_rule,False,"It correctly applied the $16,100 standard deduction, the $5,000 health-insurance subtraction, the $4,811 zero bracket and the 5.3% rate, arriving at $2,176.07. It then left out the $10 Idaho permanent building fund tax, which is part of income tax before refundable credits." -us,scenario_053,state_income_tax_before_refundable_credits,gpt-6-luna,llm_error,thresholds_rates,False,"It applied nonexistent 'progressive' Idaho brackets to $50,869. It never applied the $5,000 health-premium subtraction, which brings taxable income to $45,868.68, or the single 5.3% rate above $4,811. It also omitted the $10 PBF tax." -us,scenario_053,state_income_tax_before_refundable_credits,gpt-6-sol,llm_error,state_local_rule,False,"It applied 5.3% above the zero bracket but started from $50,869. It never took Idaho's $5,000 subtraction for self-paid health insurance premiums and never added the $10 permanent building fund tax." -us,scenario_053,state_income_tax_before_refundable_credits,gpt-6.1-sol,llm_error,taxable_income_or_deductions,False,"It took the $3,389 of employer ESI premiums out of AGI, giving $47,480, instead of applying Idaho's $5,000 subtraction for self-paid health insurance premiums, which gives $45,868.68. It also left out the $10 permanent building fund tax." -us,scenario_053,state_income_tax_before_refundable_credits,grok-4.3,llm_error,thresholds_rates,False,"It used the repealed 5.8% rate on about $52,000 with no zero bracket. It never applied the $5,000 health-premium subtraction, 5.3% above $4,811, or the $10 PBF tax." -us,scenario_053,state_income_tax_before_refundable_credits,grok-4.5,llm_error,thresholds_rates,False,"It used an $8,300 standard deduction instead of $16,100 and the outdated 5.695% rate with no zero bracket. It missed the $5,000 Idaho health-premium subtraction and the $10 PBF tax." -us,scenario_053,state_income_tax_before_refundable_credits,grok-4.6,llm_error,thresholds_rates,False,"It used a made-up $8,522 standard deduction instead of $16,100 and the old 5.695% rate with no $4,811 zero bracket. It omitted the $5,000 health-premium subtraction and the $10 PBF tax." -us,scenario_053,state_income_tax_before_refundable_credits,grok-4.7,llm_error,state_local_rule,False,"It used a $16,150 standard deduction and a $4,942 zero bracket, instead of $16,100 and $4,811. It never applied Idaho's $5,000 health-insurance-premium subtraction or added the $10 PBF tax." -us,scenario_053,state_income_tax_before_refundable_credits,grok-build-0.1,llm_error,thresholds_rates,False,"It applied the repealed 5.8% rate to $58,597, a base that reflects a far too small standard deduction. It missed the $16,100 deduction, the $5,000 health-premium subtraction, 5.3% above $4,811, and the $10 PBF tax." -us,scenario_053,state_income_tax_before_refundable_credits,inkling,llm_error,state_local_rule,False,"It took 5.3% of all $50,869 with no $4,811 zero-rate bracket and no $5,000 Idaho subtraction for self-paid health insurance premiums. It also never added the $10 permanent building fund tax." -us,scenario_053,state_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"It returned no value and no explanation for state_income_tax_before_refundable_credits, so there is nothing to score." -us,scenario_053,state_income_tax_before_refundable_credits,kimi-k3,llm_error,state_local_rule,False,"It applied 5.3% to all $50,869, leaving out the $4,811 zero-rate bracket and Idaho's $5,000 health-insurance-premium subtraction. It also never added the $10 permanent building fund tax." -us,scenario_053,state_income_tax_before_refundable_credits,minimax-m3,llm_error,taxable_income_or_deductions,False,"It said no standard deduction applies and taxed gross AGI at 5.695% ($3,814), then reported an inconsistent $2,878. Idaho uses the $16,100 standard deduction and the $5,000 health-premium subtraction, then applies 5.3% above $4,811 and adds the $10 PBF tax." -us,scenario_053,state_income_tax_before_refundable_credits,muse-spark-1.3,llm_error,thresholds_rates,False,"It applied the outdated 5.695% rate with no zero bracket to $51,219, which uses a stale $15,750 standard deduction. It missed the $5,000 health-premium subtraction, 5.3% above $4,811, and the $10 PBF tax." -us,scenario_053,state_income_tax_before_refundable_credits,muse-wonder,llm_error,thresholds_rates,False,"It applied the old 5.695% rate to all $50,869, with no $4,811 zero bracket. It never applied Idaho's $5,000 health-insurance-premium subtraction or added the $10 PBF tax." -us,scenario_053,state_income_tax_before_refundable_credits,ox-alpha,llm_error,state_local_rule,False,"It treated the $10 permanent building fund as a credit and subtracted it, but it is an additional $10 tax added to income tax. It also applied 5.3% to all $50,869, without the $4,811 zero bracket or Idaho's $5,000 health-insurance-premium subtraction." -us,scenario_053,state_income_tax_before_refundable_credits,qwen-3.7-max,llm_error,thresholds_rates,False,"It used the repealed 5.8% rate and subtracted employer ESI premiums instead of Idaho's $5,000 self-paid health-premium subtraction. It then arrived at $2,702 through an unspecified adjustment, never applying 5.3% above $4,811 or the $10 PBF tax." -us,scenario_053,state_income_tax_before_refundable_credits,qwen3.8-max,llm_error,thresholds_rates,False,"Its $1,588 is far below the correct liability, which points to a badly understated rate or an overstated deduction. The correct computation is 5.3% of $41,057.68 (Idaho taxable income of $45,868.68 above the $4,811 zero bracket), plus the $10 PBF tax." -us,scenario_053,state_refundable_credits,claude-fable-5,llm_error,categorical_eligibility,False,"Wrongly said PolicyEngine treats Idaho's grocery credit as nonrefundable and that $66,969 of wages exceeds an income limit. The grocery credit is refundable, has no income limit, and is worth $155 for a full-year resident under 65, so the answer should be $155, not 0." -us,scenario_053,state_refundable_credits,claude-haiku-4.5,llm_error,categorical_eligibility,False,"Only looked for a state EITC and income-tested credits, and never counted Idaho's refundable grocery credit. That credit has no income threshold and is worth $155 per person in 2026." -us,scenario_053,state_refundable_credits,claude-haiku-5.5,llm_error,categorical_eligibility,False,"Said no refundable Idaho credits apply, missing the refundable grocery credit that every full-year resident gets. For one person under 65 it is $155 in 2026." -us,scenario_053,state_refundable_credits,claude-opus-4.7,llm_error,categorical_eligibility,False,"Treated the grocery credit as absorbed by Idaho tax liability and so not refundable. PolicyEngine counts the full grocery credit as a refundable credit whatever the liability, and the 2026 amount is $155, not $120." -us,scenario_053,state_refundable_credits,claude-opus-4.8,llm_error,categorical_eligibility,False,"Called the grocery credit nonrefundable in effect because it offsets income tax, and set refundable credits to 0. The grocery credit is a refundable credit counted in full in state_refundable_credits, and its 2026 value is $155, not $120." -us,scenario_053,state_refundable_credits,claude-opus-5,llm_error,categorical_eligibility,False,"Applied the grocery credit against tax liability and left nothing as refundable. The grocery credit is itself a refundable credit worth $155 in 2026, and PolicyEngine reports the full amount in state_refundable_credits." -us,scenario_053,state_refundable_credits,claude-sonnet-4.6,llm_error,categorical_eligibility,False,"Wrongly said Idaho's grocery credit is nonrefundable. It is refundable, and for a full-year resident under 65 it is worth $155 in 2026." -us,scenario_053,state_refundable_credits,claude-sonnet-5,llm_error,categorical_eligibility,False,"Dismissed the grocery credit as offset-only and pointed to the lack of dependents. The grocery credit is a refundable per-person credit with no income or dependent requirement, worth $155 for this single filer." -us,scenario_053,state_refundable_credits,claude-sonnet-5.5,llm_error,thresholds_rates,False,Correctly counted the refundable grocery credit for one person but used the old $120 amount. The 2026 amount is $155 per person. -us,scenario_053,state_refundable_credits,deepseek-v4-flash-0731,llm_error,credit_phaseout,False,"Applied an income phase-out to the grocery credit that does not exist. The credit is a flat $155 per resident with no AGI phase-out, so $66,969 of AGI does not reduce it." -us,scenario_053,state_refundable_credits,deepseek-v4-pro,llm_error,credit_phaseout,False,"Gave the grocery credit an income limit it does not have. The credit is a flat $155 refundable amount for a full-year resident under 65, regardless of AGI." -us,scenario_053,state_refundable_credits,deepseek-v4-pro-0813,llm_error,thresholds_rates,False,Correctly treated the grocery credit as refundable for the head but used the old $120 per-person amount instead of $155 for 2026. -us,scenario_053,state_refundable_credits,deepseek-v4.1-flash,llm_error,thresholds_rates,False,Correctly identified the grocery credit for one resident under 65 but used $150 instead of the $155 per-person amount for 2026. -us,scenario_053,state_refundable_credits,gemini-3-flash-preview,llm_error,thresholds_rates,False,Estimated the refundable grocery credit at $120 per person for 2026. The 2026 amount is $155. -us,scenario_053,state_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,categorical_eligibility,False,Said no state refundable credits apply and ignored Idaho's refundable grocery credit. That credit is worth $155 for a full-year resident under 65 and has no income test. -us,scenario_053,state_refundable_credits,gemini-3.1-pro-preview,llm_error,thresholds_rates,False,Correctly identified the refundable grocery credit but used the old $120 amount for someone under 65. The 2026 amount is $155. -us,scenario_053,state_refundable_credits,gemini-3.5-flash,llm_error,thresholds_rates,False,Correctly counted the refundable grocery credit but used an outdated $100 per-person amount. The 2026 amount is $155. -us,scenario_053,state_refundable_credits,gemini-3.5-flash-lite,llm_error,categorical_eligibility,False,"Said no state refundable credits apply, leaving out Idaho's refundable grocery credit. That credit gives this full-year resident $155." -us,scenario_053,state_refundable_credits,gemini-3.6-flash,llm_error,thresholds_rates,False,Correctly applied the refundable grocery credit but at the old $120 per resident instead of $155 for 2026. -us,scenario_053,state_refundable_credits,gemini-3.7-flash,llm_error,thresholds_rates,False,Correctly identified the grocery credit for someone under 65 but used an outdated $100 amount instead of $155 for 2026. -us,scenario_053,state_refundable_credits,gemini-3.8-flash,llm_error,thresholds_rates,False,Used an outdated $100 per-resident grocery credit amount. The 2026 refundable grocery credit is $155 per person. -us,scenario_053,state_refundable_credits,gemini-4-argon,llm_error,thresholds_rates,False,Correctly counted one eligible resident for the refundable grocery credit but used $120 instead of the $155 amount for 2026. -us,scenario_053,state_refundable_credits,glm-5.2,llm_error,categorical_eligibility,False,Wrongly said Idaho's grocery credit is nonrefundable. It is refundable and gives this full-year resident under 65 $155 in 2026. -us,scenario_053,state_refundable_credits,glm-5.3,llm_error,thresholds_rates,False,"Called $120 the post-2025 grocery credit amount. Idaho's 2025 increase set it at $155 per person, so the credit is $155." -us,scenario_053,state_refundable_credits,gpt-5.4-mini,llm_error,categorical_eligibility,False,Looked only for credits triggered by listed facts and missed Idaho's refundable grocery credit. Every full-year resident gets that credit with no other qualifying facts needed; it is $155 here. -us,scenario_053,state_refundable_credits,gpt-5.4-nano,llm_error,categorical_eligibility,False,Only checked child-related refundable credits and left out Idaho's universal refundable grocery credit. That credit is $155 for this one-person household. -us,scenario_053,state_refundable_credits,gpt-5.5,llm_error,thresholds_rates,False,Correctly picked out the grocery credit as the only refundable Idaho credit but used the old $120 amount instead of $155 for 2026. -us,scenario_053,state_refundable_credits,gpt-5.6-luna,llm_error,credit_phaseout,False,Applied an income cap to the grocery credit that does not exist. The credit is a flat $155 per full-year resident with no income phase-out. -us,scenario_053,state_refundable_credits,gpt-5.6-terra,llm_error,thresholds_rates,False,"Applied the refundable grocery credit to one resident but at the old $120 amount, and it invented a phase-out threshold. The 2026 credit is a flat $155." -us,scenario_053,state_refundable_credits,grok-4.3,llm_error,categorical_eligibility,False,"Said no state refundable credits apply and missed Idaho's refundable grocery credit, which is worth $155 for this resident." -us,scenario_053,state_refundable_credits,grok-4.5,llm_error,thresholds_rates,False,Correctly treated the grocery credit as the only refundable Idaho credit but used an outdated $100 amount instead of $155 for 2026. -us,scenario_053,state_refundable_credits,grok-4.6,llm_error,thresholds_rates,False,Correctly identified the refundable grocery credit for an adult under 65 but used $100 instead of the $155 amount for 2026. -us,scenario_053,state_refundable_credits,grok-4.7,llm_error,thresholds_rates,False,Correctly applied the refundable grocery credit for one resident under 65 but used the old $120 amount instead of $155. -us,scenario_053,state_refundable_credits,grok-build-0.1,llm_error,categorical_eligibility,False,Said no state refundable credits apply and left out Idaho's refundable grocery credit. That credit gives every full-year resident $155 in 2026. -us,scenario_053,state_refundable_credits,inkling,llm_error,thresholds_rates,False,Correctly counted the grocery credit for one resident but used about $120 instead of the $155 per-person amount for 2026. -us,scenario_053,state_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"Gave no value or explanation for state_refundable_credits, so there was nothing to score. The correct answer is Idaho's $155 refundable grocery credit." -us,scenario_053,state_refundable_credits,kimi-k3,llm_error,thresholds_rates,False,"Got the full-year grocery credit eligibility right, including checking for SNAP months and incarceration, but used $120 instead of $155 for 2026." -us,scenario_053,state_refundable_credits,minimax-m3,llm_error,categorical_eligibility,False,Checked for child and property-tax credits but missed Idaho's refundable grocery credit. That credit needs no children or rent facts and is worth $155 for this resident. -us,scenario_053,state_refundable_credits,muse-spark-1.3,llm_error,thresholds_rates,False,Correctly treated the grocery credit as refundable for one adult resident but used the old $120 amount instead of $155. -us,scenario_053,state_refundable_credits,ox-alpha,llm_error,thresholds_rates,False,"Said the 2026 grocery credit is $120 per family member. Idaho's 2025 increase set it at $155 per person, so the credit is $155." -us,scenario_053,state_refundable_credits,qwen-3.7-max,llm_error,categorical_eligibility,False,Correctly ruled out a state EITC and CTC but never counted Idaho's refundable grocery credit. That credit has no child requirement and is worth $155 here. -us,scenario_053,state_refundable_credits,qwen3.8-max,llm_error,categorical_eligibility,False,"Said Idaho has no refundable credit for this household, missing the refundable grocery credit. That credit is worth $155 for a full-year resident under 65 in 2026." +us,scenario_053,state_income_tax_before_refundable_credits,claude-fable-5,llm_error,state_local_rule,False,"It applied the repealed 5.695% rate to an invented $53,000 base instead of 5.3%. It never took the $5,000 Idaho health insurance premium subtraction, the $4,811 zero-rate bracket, or the $10 permanent building fund tax." +us,scenario_053,state_income_tax_before_refundable_credits,claude-fable-5.1,llm_error,state_local_rule,False,"It started from a wrong AGI of $66,019 and applied 5.3% to all $49,919. It skipped the $4,811 zero-rate bracket and the $5,000 Idaho health insurance premium subtraction, and it left out the $10 permanent building fund tax." +us,scenario_053,state_income_tax_before_refundable_credits,claude-haiku-4.5,llm_error,state_local_rule,False,"It used Idaho's old progressive brackets (up to 7.15%) and a $7,200 standard deduction instead of the 2026 flat 5.3% rate above $4,811 with the $16,100 standard deduction. It subtracted the ESI premiums rather than taking the $5,000 Idaho health premium subtraction, and it omitted the $10 building fund tax." +us,scenario_053,state_income_tax_before_refundable_credits,claude-haiku-5.5,llm_error,state_local_rule,False,"It gave a rounded $2,400 guess at 5.3% without working out the base. The correct base is $66,968.68 minus the $5,000 health premium subtraction, the $16,100 standard deduction and the $4,811 zero bracket, which gives $2,176.06; the $10 building fund tax then brings it to $2,186.06." +us,scenario_053,state_income_tax_before_refundable_credits,claude-opus-4.7,llm_error,state_local_rule,False,"It used a $15,750 standard deduction instead of $16,100 and moved between 5.3%, 5.695% and 4.7% before guessing $2,548. It never applied the $4,811 zero-rate bracket, the $5,000 Idaho health insurance premium subtraction, or the $10 building fund tax." +us,scenario_053,state_income_tax_before_refundable_credits,claude-opus-4.8,llm_error,state_local_rule,False,"It used the repealed 5.695% rate and a $4,673 threshold instead of 5.3% above $4,811. Its submitted $2,867 does not match its own $2,631 arithmetic. It also missed the $5,000 health premium subtraction and the $10 building fund tax." +us,scenario_053,state_income_tax_before_refundable_credits,claude-opus-5,llm_error,state_local_rule,False,"It skipped the $5,000 Idaho health insurance premium subtraction and treated the refundable grocery credit as a nonrefundable offset. Its submitted $2,650 does not follow from its own 5.3% calculation above $4,900, and it omitted the $10 building fund tax." +us,scenario_053,state_income_tax_before_refundable_credits,claude-opus-5.5,llm_error,state_local_rule,False,"Its rate (5.3%) and zero bracket ($4,811) were correct, but it never subtracted the $5,000 of health insurance premiums the household pays, which Idaho allows. That overstated tax by $265. It also left out the $10 permanent building fund tax." +us,scenario_053,state_income_tax_before_refundable_credits,claude-sonnet-4.6,llm_error,state_local_rule,False,"It wrongly reduced federal AGI by the $3,389 ESI premiums and used a $15,000 standard deduction and the repealed 5.695% rate. It never applied the $4,811 zero bracket, the $5,000 Idaho health premium subtraction, or the $10 building fund tax." +us,scenario_053,state_income_tax_before_refundable_credits,claude-sonnet-5,llm_error,state_local_rule,False,"It used the repealed 5.695% rate and a $15,000 standard deduction, and its final $3,706 does not even match its own $2,960. It said health premiums are not deductible for Idaho, which misses the $5,000 subtraction. It also missed the $4,811 zero bracket and the $10 building fund tax." +us,scenario_053,state_income_tax_before_refundable_credits,claude-sonnet-5.5,llm_error,state_local_rule,False,"It applied 5.3% to the full $50,869 and skipped the $4,811 zero-rate bracket. It also missed the $5,000 Idaho health insurance premium subtraction and the $10 permanent building fund tax." +us,scenario_053,state_income_tax_before_refundable_credits,deepseek-v4-flash-0731,llm_error,state_local_rule,False,"It made up a $4,000 personal exemption and a 5.59% rate, and it used a $15,650 standard deduction. The actual structure is 5.3% above a $4,811 zero bracket after the $16,100 deduction and the $5,000 health premium subtraction. It also left out the $10 building fund tax." +us,scenario_053,state_income_tax_before_refundable_credits,deepseek-v4-pro,llm_error,state_local_rule,False,"It applied 5.3% to an unexplained $48,180 base with no $4,811 zero-rate bracket. It also omitted the $10 permanent building fund tax." +us,scenario_053,state_income_tax_before_refundable_credits,deepseek-v4-pro-0813,llm_error,state_local_rule,False,"It used an $8,300 standard deduction instead of $16,100 and taxed the whole $58,669 at 5.3%. It skipped the $4,811 zero bracket, the $5,000 health premium subtraction, and the $10 building fund tax." +us,scenario_053,state_income_tax_before_refundable_credits,deepseek-v4.1-flash,llm_error,state_local_rule,False,"It applied 5.3% to all $50,869 and skipped the $4,811 zero-rate bracket. It also missed the $5,000 Idaho health insurance premium subtraction and the $10 permanent building fund tax." +us,scenario_053,state_income_tax_before_refundable_credits,gemini-3-flash-preview,llm_error,state_local_rule,False,"It used the repealed 5.695% rate instead of 5.3% and subtracted a nonexistent personal exemption. It never applied the $4,811 zero bracket, the $5,000 health premium subtraction, or the $10 building fund tax." +us,scenario_053,state_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,state_local_rule,False,"It gave an unsupported $2,652, which matches a flat rate on AGI minus only the standard deduction. The correct method takes 5.3% of ($66,969 − $5,000 health premium subtraction − $16,100 − $4,811 zero bracket) and adds the $10 building fund tax." +us,scenario_053,state_income_tax_before_refundable_credits,gemini-3.1-pro-preview,llm_error,state_local_rule,False,"It applied a made-up 5.692% rate to roughly $49,852, with no $4,811 zero bracket and no $5,000 Idaho health premium subtraction. It also omitted the $10 building fund tax." +us,scenario_053,state_income_tax_before_refundable_credits,gemini-3.5-flash,llm_error,state_local_rule,False,"It reduced federal AGI by the ESI premiums and used the repealed 5.8% rate instead of 5.3% above $4,811. It also subtracted a nonexistent personal exemption, missed the $5,000 health premium subtraction, and left out the $10 building fund tax." +us,scenario_053,state_income_tax_before_refundable_credits,gemini-3.5-flash-lite,llm_error,state_local_rule,False,"It gave an unsupported $3,450, which matches an outdated higher rate on a base with no zero bracket or health premium subtraction. It never computed 5.3% of $41,058 plus the $10 building fund tax." +us,scenario_053,state_income_tax_before_refundable_credits,gemini-3.6-flash,llm_error,state_local_rule,False,"It subtracted the $3,389 ESI premiums from AGI instead of the $5,000 Idaho subtraction for health premiums the household pays. It used the repealed 5.695% rate with no $4,811 zero bracket and omitted the $10 building fund tax." +us,scenario_053,state_income_tax_before_refundable_credits,gemini-3.7-flash,llm_error,state_local_rule,False,"It applied the repealed 5.695% rate to roughly $47,470 (AGI minus ESI premiums minus the standard deduction). It missed the 5.3% rate, the $4,811 zero bracket, the $5,000 health premium subtraction, and the $10 building fund tax." +us,scenario_053,state_income_tax_before_refundable_credits,gemini-3.8-flash,llm_error,state_local_rule,False,"It used a $15,000 standard deduction and the repealed 5.695% rate. It never applied the $4,811 zero bracket, the $5,000 health premium subtraction, or the $10 building fund tax." +us,scenario_053,state_income_tax_before_refundable_credits,gemini-4-argon,llm_error,state_local_rule,False,"It took the standard deduction and the health premium subtraction, but its $2,401.29 matches taxing about $45,300 at 5.3% instead of only the $41,058 above the $4,811 zero-rate bracket. It also omitted the $10 building fund tax." +us,scenario_053,state_income_tax_before_refundable_credits,glm-5.2,llm_error,state_local_rule,False,"It invented a deduction of $1,250 per $1,000 of income, which wiped out taxable income. In fact Idaho taxable income is $45,869 after the $16,100 standard deduction and $5,000 health premium subtraction, taxed at 5.3% above $4,811, plus the $10 building fund tax." +us,scenario_053,state_income_tax_before_refundable_credits,glm-5.3,llm_error,state_local_rule,False,"It used a made-up 5.6% rate on the full $50,869, with no $4,811 zero bracket. It also missed the $5,000 Idaho health premium subtraction and the $10 permanent building fund tax." +us,scenario_053,state_income_tax_before_refundable_credits,gpt-5.4-mini,llm_error,state_local_rule,False,"It used nonexistent progressive 'state brackets' instead of the flat 5.3% rate above $4,811. Its $2,050 understates the correct 5.3% × $41,057.68 = $2,176.06, and it left out the $10 building fund tax." +us,scenario_053,state_income_tax_before_refundable_credits,gpt-5.4-nano,llm_error,state_local_rule,False,"It gave an unsupported $1,195, about half the liability. The correct figure is 5.3% of ($66,968.68 − $5,000 − $16,100 − $4,811) = $2,176.06 plus the $10 building fund tax." +us,scenario_053,state_income_tax_before_refundable_credits,gpt-5.5,llm_error,state_local_rule,False,"It used a $15,750 standard deduction instead of $16,100 and a $4,489 zero bracket instead of $4,811. It also never took the $5,000 health premium subtraction or added the $10 building fund tax." +us,scenario_053,state_income_tax_before_refundable_credits,gpt-5.6-luna,llm_error,state_local_rule,False,"It applied 5.3% to all $50,869 and skipped the $4,811 zero-rate bracket. It also missed the $5,000 Idaho health insurance premium subtraction and the $10 permanent building fund tax." +us,scenario_053,state_income_tax_before_refundable_credits,gpt-5.6-sol,llm_error,state_local_rule,False,"It used a $4,946 zero bracket instead of $4,811 and never took the $5,000 Idaho subtraction for health insurance premiums, so it taxed $45,923 instead of $41,058. It also omitted the $10 building fund tax." +us,scenario_053,state_income_tax_before_refundable_credits,gpt-5.6-terra,llm_error,state_local_rule,False,"It applied 5.3% to all $50,869 and skipped the $4,811 zero-rate bracket. It also missed the $5,000 health premium subtraction and the $10 permanent building fund tax." +us,scenario_053,state_income_tax_before_refundable_credits,gpt-6-astra,llm_error,state_local_rule,False,"It correctly computed the $2,176 income tax using 5.3%, the $16,100 deduction, the $5,000 health premium subtraction and the $4,811 zero bracket. It left out the $10 permanent building fund tax, which is part of tax before refundable credits." +us,scenario_053,state_income_tax_before_refundable_credits,gpt-6-luna,llm_error,state_local_rule,False,"It used repealed progressive brackets on $50,869 instead of the flat 5.3% above $4,811. It also missed the $5,000 health premium subtraction, so its result lands near the right figure by coincidence. It omitted the $10 building fund tax." +us,scenario_053,state_income_tax_before_refundable_credits,gpt-6-sol,llm_error,state_local_rule,False,"Its 5.3% rate was right, but it never subtracted the $5,000 of health insurance premiums the household pays, so it taxed about $46,069 instead of $41,058. It also omitted the $10 building fund tax." +us,scenario_053,state_income_tax_before_refundable_credits,gpt-6.1-sol,llm_error,state_local_rule,False,"It subtracted the $3,389 ESI premiums from federal AGI instead of taking the $5,000 Idaho subtraction for health premiums the household pays, which leaves taxable income $1,611 too high. It also omitted the $10 permanent building fund tax." +us,scenario_053,state_income_tax_before_refundable_credits,gpt-6.1-terra,llm_error,state_local_rule,False,"It applied 5.3% to all $50,869 and skipped the $4,811 zero-rate bracket. It also missed the $5,000 health premium subtraction and the $10 permanent building fund tax." +us,scenario_053,state_income_tax_before_refundable_credits,grok-4.3,llm_error,state_local_rule,False,"It used the repealed 5.8% rate on about $52,000 instead of 5.3% above $4,811. It also missed the $5,000 health premium subtraction and the $10 building fund tax." +us,scenario_053,state_income_tax_before_refundable_credits,grok-4.5,llm_error,state_local_rule,False,"It used an $8,300 standard deduction instead of $16,100 and the repealed 5.695% rate. It also skipped the $4,811 zero bracket, the $5,000 health premium subtraction, and the $10 building fund tax." +us,scenario_053,state_income_tax_before_refundable_credits,grok-4.6,llm_error,state_local_rule,False,"It used an $8,522 standard deduction instead of $16,100 and the repealed 5.695% rate. It also skipped the $4,811 zero bracket, the $5,000 health premium subtraction, and the $10 building fund tax." +us,scenario_053,state_income_tax_before_refundable_credits,grok-4.7,llm_error,state_local_rule,False,"It used the 5.3% rate and a zero bracket, but it never subtracted the $5,000 of health insurance premiums the household pays, which Idaho allows. It also left out the $10 permanent building fund tax." +us,scenario_053,state_income_tax_before_refundable_credits,grok-build-0.1,llm_error,state_local_rule,False,"It applied the repealed 5.8% rate to $58,597, which implies a standard deduction far below $16,100. It also skipped the $4,811 zero bracket, the $5,000 health premium subtraction, and the $10 building fund tax." +us,scenario_053,state_income_tax_before_refundable_credits,inkling,llm_error,state_local_rule,False,"It applied 5.3% to all $50,869 and skipped the $4,811 zero-rate bracket. It also missed the $5,000 Idaho health insurance premium subtraction and the $10 permanent building fund tax." +us,scenario_053,state_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"The model gave no value or explanation for this variable, so there is no answer to score." +us,scenario_053,state_income_tax_before_refundable_credits,kimi-k3,llm_error,state_local_rule,False,"It applied 5.3% to all $50,869 and skipped the $4,811 zero-rate bracket. It also missed the $5,000 health premium subtraction and the $10 permanent building fund tax." +us,scenario_053,state_income_tax_before_refundable_credits,minimax-m3,llm_error,state_local_rule,False,"It said no standard deduction applies and taxed full AGI at the repealed 5.695% rate, then submitted $2,878, which does not match its own $3,814. It skipped the $16,100 standard deduction, the $5,000 health premium subtraction, the $4,811 zero bracket, and the $10 building fund tax." +us,scenario_053,state_income_tax_before_refundable_credits,muse-spark-1.3,llm_error,state_local_rule,False,"It applied the repealed 5.695% rate to $51,219, using a $15,750 deduction instead of $16,100. It never applied the $4,811 zero bracket, the $5,000 health premium subtraction, or the $10 building fund tax." +us,scenario_053,state_income_tax_before_refundable_credits,muse-wonder,llm_error,state_local_rule,False,"It applied the repealed 5.695% rate to all $50,869 instead of 5.3% above $4,811. It also missed the $5,000 health premium subtraction and the $10 building fund tax." +us,scenario_053,state_income_tax_before_refundable_credits,ox-alpha,llm_error,state_local_rule,False,"It treated the $10 permanent building fund as a credit and subtracted it, when it is a tax that gets added. It also applied 5.3% to all $50,869, skipping the $4,811 zero bracket and the $5,000 Idaho health insurance premium subtraction." +us,scenario_053,state_income_tax_before_refundable_credits,qwen-3.7-max,llm_error,state_local_rule,False,"It used the repealed 5.8% rate and subtracted the ESI premiums instead of taking the $5,000 Idaho health premium subtraction. It reached $2,702 by an unexplained deduction step, without the $4,811 zero bracket or the $10 building fund tax." +us,scenario_053,state_income_tax_before_refundable_credits,qwen3.8-max,llm_error,state_local_rule,False,"It gave an unsupported $1,588 with no computation, which understates the liability. The correct figure is 5.3% of ($66,968.68 − $5,000 − $16,100 − $4,811) = $2,176.06 plus the $10 building fund tax." +us,scenario_053,state_refundable_credits,claude-fable-5,llm_error,categorical_eligibility,False,"The model wrongly said Idaho's grocery credit is treated as nonrefundable and that a $66,969 earner is over its income limit. The credit is a refundable state credit with no income test, worth $155 for one resident under 65 in 2026." +us,scenario_053,state_refundable_credits,claude-haiku-4.5,llm_error,categorical_eligibility,False,"The model looked only for a state EITC and claimed Idaho has no refundable credits at this income. It missed the refundable grocery credit, which has no income limit and pays $155 per under-65 resident in 2026." +us,scenario_053,state_refundable_credits,claude-haiku-5.5,llm_error,categorical_eligibility,False,The model said no refundable state credit applies and missed Idaho's refundable grocery credit. This adult under 65 qualifies for all 12 months and gets $155 in 2026. +us,scenario_053,state_refundable_credits,claude-opus-4.7,llm_error,categorical_eligibility,False,"The model reasoned that the grocery credit just offsets this filer's tax and so counts as zero refundable credit. The grocery credit is classified as a refundable credit whether it reduces tax or is paid out, and it is $155 in 2026, not the old $120." +us,scenario_053,state_refundable_credits,claude-opus-4.8,llm_error,categorical_eligibility,False,"The model called the grocery credit 'nonrefundable in effect' because it offsets tax, and reported 0. The credit is a refundable state credit regardless of tax liability, and the 2026 amount for one adult under 65 is $155, not $120." +us,scenario_053,state_refundable_credits,claude-opus-5,llm_error,categorical_eligibility,False,"The model treated the grocery credit as a reduction to tax liability rather than a refundable credit, so it reported 0. The grocery credit is Idaho's refundable credit, worth $155 for this full-year resident under 65." +us,scenario_053,state_refundable_credits,claude-sonnet-4.6,llm_error,categorical_eligibility,False,"The model wrongly said Idaho's grocery credit is nonrefundable. It is refundable, and this single under-65 filer gets $155 in 2026." +us,scenario_053,state_refundable_credits,claude-sonnet-5,llm_error,categorical_eligibility,False,"The model dismissed the grocery credit as an offset with no refund and pointed to the filer's income and lack of dependents. The grocery credit needs no dependents, has no income test, and counts as a $155 refundable credit for one under-65 resident in 2026." +us,scenario_053,state_refundable_credits,claude-sonnet-5.5,llm_error,thresholds_rates,False,The model correctly treated the grocery credit as refundable but used the old $120 per-person amount. Idaho's 2025 legislation raised it to $155 for residents under 65. +us,scenario_053,state_refundable_credits,deepseek-v4-flash-0731,llm_error,categorical_eligibility,False,"The model applied an income phase-out that doesn't exist. The Idaho grocery credit has no AGI limit, so the head gets the full $155 for 12 qualifying months." +us,scenario_053,state_refundable_credits,deepseek-v4-pro,llm_error,categorical_eligibility,False,"The model assumed the grocery credit has an income limit and zeroed it out. The credit has no income test, and this full-year resident under 65 gets $155." +us,scenario_053,state_refundable_credits,deepseek-v4-pro-0813,llm_error,thresholds_rates,False,The model used the old $120 per-person grocery credit. The 2026 amount for residents under 65 is $155 after the 2025 increase. +us,scenario_053,state_refundable_credits,deepseek-v4.1-flash,llm_error,thresholds_rates,False,The model identified the refundable grocery credit but used $150 per under-65 resident. The 2026 amount is $155. +us,scenario_053,state_refundable_credits,gemini-3-flash-preview,llm_error,thresholds_rates,False,"The model used the pre-2025 $120 per-person grocery credit. Idaho raised it to $155 for residents under 65, and that is the 2026 amount." +us,scenario_053,state_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,categorical_eligibility,False,The model said no refundable state credit applies and missed Idaho's grocery credit. This adult under 65 qualifies for all 12 months and gets $155. +us,scenario_053,state_refundable_credits,gemini-3.1-pro-preview,llm_error,thresholds_rates,False,The model correctly identified the refundable grocery credit but used the outdated $120 under-65 amount instead of the current $155. +us,scenario_053,state_refundable_credits,gemini-3.5-flash,llm_error,thresholds_rates,False,The model used the old $100 per-person grocery credit. The 2026 amount for residents under 65 is $155. +us,scenario_053,state_refundable_credits,gemini-3.5-flash-lite,llm_error,categorical_eligibility,False,The model said no refundable state credit applies and missed Idaho's refundable grocery credit. This full-year resident under 65 gets $155. +us,scenario_053,state_refundable_credits,gemini-3.6-flash,llm_error,thresholds_rates,False,The model used $120 per resident for the grocery credit. The 2026 amount for residents under 65 is $155. +us,scenario_053,state_refundable_credits,gemini-3.7-flash,llm_error,thresholds_rates,False,The model used the old $100 under-65 grocery credit. The 2026 amount is $155. +us,scenario_053,state_refundable_credits,gemini-3.8-flash,llm_error,thresholds_rates,False,The model used $100 per resident for the grocery credit instead of the current $155 for residents under 65. +us,scenario_053,state_refundable_credits,gemini-4-argon,llm_error,thresholds_rates,False,The model correctly treated the grocery credit as refundable but used the outdated $120 amount. The 2026 amount for one resident under 65 is $155. +us,scenario_053,state_refundable_credits,glm-5.2,llm_error,categorical_eligibility,False,The model wrongly called Idaho's grocery credit nonrefundable and reported 0. It is refundable and pays $155 for this single filer under 65. +us,scenario_053,state_refundable_credits,glm-5.3,llm_error,thresholds_rates,False,"The model labeled $120 as the 'post-2025 amount', but the 2025 legislation raised the under-65 grocery credit to $155. So the model used the pre-increase figure." +us,scenario_053,state_refundable_credits,gpt-5.4-mini,llm_error,categorical_eligibility,False,"The model concluded nothing in the facts supports a refundable credit, but this Idaho resident qualifies for the refundable grocery credit for all 12 months. That is $155 for this full-year resident under 65." +us,scenario_053,state_refundable_credits,gpt-5.4-nano,llm_error,categorical_eligibility,False,The model looked only for child-related refundable credits and missed Idaho's grocery credit. This resident under 65 qualifies for all 12 months and gets $155 in 2026. +us,scenario_053,state_refundable_credits,gpt-5.5,llm_error,thresholds_rates,False,The model correctly picked the grocery credit as the only refundable Idaho credit but used $120. The 2026 amount for one resident under 65 is $155. +us,scenario_053,state_refundable_credits,gpt-5.6-luna,llm_error,categorical_eligibility,False,"The model wrongly said income is too high for the grocery credit. The credit has no income limit, so the head gets $155." +us,scenario_053,state_refundable_credits,gpt-5.6-terra,llm_error,thresholds_rates,False,"The model correctly found no reduction applies but used the outdated $120 grocery credit instead of the $155 amount for residents under 65. Its 'phaseout threshold' idea is also wrong, since the credit has no phase-out." +us,scenario_053,state_refundable_credits,gpt-6.1-terra,llm_error,thresholds_rates,False,The model correctly applied the refundable grocery credit but at the old $120 amount. The 2026 amount for one resident under 65 is $155. +us,scenario_053,state_refundable_credits,grok-4.3,llm_error,categorical_eligibility,False,The model said no state refundable credit applies and missed Idaho's grocery credit. This adult under 65 qualifies for all 12 months and gets $155. +us,scenario_053,state_refundable_credits,grok-4.5,llm_error,thresholds_rates,False,The model correctly treated the grocery credit as the only refundable Idaho credit but used the old $100 amount. The 2026 amount for a single filer under 65 is $155. +us,scenario_053,state_refundable_credits,grok-4.6,llm_error,thresholds_rates,False,The model used $100 for a non-elderly adult's grocery credit. The 2026 under-65 amount is $155. +us,scenario_053,state_refundable_credits,grok-4.7,llm_error,thresholds_rates,False,The model used $120 for one resident under 65. The 2026 grocery credit is $155. +us,scenario_053,state_refundable_credits,grok-build-0.1,llm_error,categorical_eligibility,False,"The model said no refundable state credit applies and missed Idaho's grocery credit, which gives this resident under 65 $155 for 12 qualifying months." +us,scenario_053,state_refundable_credits,inkling,llm_error,thresholds_rates,False,The model used an approximate $120 per-resident grocery credit. The 2026 amount for residents under 65 is $155. +us,scenario_053,state_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,The model gave no value or explanation for state_refundable_credits. The correct output is the $155 refundable grocery credit for one full-year Idaho resident under 65. +us,scenario_053,state_refundable_credits,kimi-k3,llm_error,thresholds_rates,False,The model correctly confirmed 12 qualifying months with no SNAP or incarceration reduction but used the old $120 amount. The 2026 under-65 grocery credit is $155. +us,scenario_053,state_refundable_credits,minimax-m3,llm_error,categorical_eligibility,False,The model looked for child or property-tax-related credits and missed Idaho's grocery credit. This adult under 65 qualifies for all 12 months and gets the $155 grocery credit. +us,scenario_053,state_refundable_credits,muse-spark-1.3,llm_error,thresholds_rates,False,The model correctly applied the refundable grocery credit but at $120. The 2026 amount for one adult resident under 65 is $155. +us,scenario_053,state_refundable_credits,ox-alpha,llm_error,thresholds_rates,False,"The model claimed $120 per qualified member for 2026, but the 2026 grocery credit for a member under 65 is $155 after Idaho's 2025 increase." +us,scenario_053,state_refundable_credits,qwen-3.7-max,llm_error,categorical_eligibility,False,The model correctly noted Idaho has no state EITC or CTC but missed the refundable grocery credit. That credit needs no children and pays $155 per under-65 resident. +us,scenario_053,state_refundable_credits,qwen3.8-max,llm_error,categorical_eligibility,False,"The model said no Idaho refundable credit applies and missed the grocery credit, which pays this adult under 65 $155 for 12 qualifying months." us,scenario_054,child1_chip_eligible,claude-haiku-4.5,llm_error,categorical_eligibility,False,"The model applied only a CHIP upper-income threshold and concluded that income below it establishes eligibility. It omitted the Medicaid-exclusion step: the child’s low income qualifies them for Medicaid under the OLDER_CHILD category, which makes CHIP eligibility false." us,scenario_054,child1_chip_eligible,claude-opus-4.7,llm_error,categorical_eligibility,False,The model treated being below North Carolina’s CHIP income limit and lacking other coverage as sufficient. It failed to test Medicaid eligibility first; the 10-year-old is Medicaid-eligible under the OLDER_CHILD category and therefore cannot qualify for CHIP. us,scenario_054,child1_chip_eligible,claude-opus-4.8,llm_error,categorical_eligibility,False,"The model inferred CHIP eligibility directly from low income and the absence of employer-sponsored insurance. It omitted that low income places Child 1 in Medicaid’s OLDER_CHILD pathway, and Medicaid eligibility disqualifies the child from CHIP." @@ -4942,54 +5087,55 @@ us,scenario_054,self_employment_tax,gpt-5.4-mini,llm_error,other,False,"The mode us,scenario_054,self_employment_tax,gpt-5.4-nano,llm_error,payroll_tax_base,False,"The model computed $17,100 × 0.9235 × 0.153 ≈ $2,414, which is close to correct. It then claimed that excluding Additional Medicare Tax and rounding gave $1,596. Additional Medicare Tax is $0 at these earnings, and nothing should be subtracted from regular SECA, so the answer is $2,416.15." us,scenario_054,self_employment_tax,minimax-m3,llm_error,other,False,"The model got net SE earnings of $15,792 and SE tax of about $2,416.18, which is essentially correct. It then submitted $2,419.95, a number that matches none of its own figures. The correct value is $15,791.85 × 0.153 = $2,416.15." us,scenario_054,self_employment_tax,qwen3.8-max,llm_error,payroll_tax_base,False,"The model correctly reached $2,416 of SE tax. It then applied 0.9235 a second time and subtracted the deductible half of SE tax from the SE tax itself, producing $1,578. The half-SE-tax deduction is an above-the-line deduction against income tax and does not reduce SE tax, which stays at $2,416.15." -us,scenario_054,snap,claude-fable-5,llm_error,thresholds_rates,False,"The model projected an FY2026 maximum allotment of about $820 for three people, but the actual figure is $785. It also used a $211 standard deduction instead of $209. With the correct $785 maximum minus a $280 contribution, the benefit is $505 a month, not $540." -us,scenario_054,snap,claude-fable-5.1,llm_error,other,False,"All of the model's inputs were correct ($785 maximum, $931 net income), but it did not round the 30% expected contribution of $279.30 up to the next whole dollar ($280). That left a fractional $505.70 a month instead of $505, which is $6,060 a year." -us,scenario_054,snap,claude-haiku-4.5,llm_error,categorical_eligibility,False,"The model applied a SNAP asset limit to the $14,000 bank balance and gave $0. It missed that the household is categorically eligible in NC through TANF non-cash broad-based categorical eligibility (BBCE), so the bank balance does not block eligibility. The correct benefit is $505 a month." -us,scenario_054,snap,claude-haiku-5.5,llm_error,categorical_eligibility,False,"The model concluded that the asset and income tests deny eligibility. In fact, NC BBCE makes the $14,000 in assets irrelevant, and gross income of $1,425 a month is only 64% of the poverty guideline. Income after deductions is $931, which gives $505 a month." -us,scenario_054,snap,claude-opus-4.7,llm_error,taxable_income_or_deductions,False,"The model subtracted half of the self-employment tax from SNAP income, but the reference counts the full $1,425 a month. It also used a $224 standard deduction instead of $209 and a $789 maximum instead of $785. It then inflated its own $6,456 figure to $7,152 with an unexplained COLA adjustment." -us,scenario_054,snap,claude-opus-4.8,llm_error,thresholds_rates,False,"The model's own computation came to about $508 a month ($6,096 a year), close to the correct $505. It then replaced that with an unsupported 'refined' $707 a month, a figure no SNAP formula produces from $931 of net income and a $785 maximum." -us,scenario_054,snap,claude-opus-5,llm_error,thresholds_rates,False,"The model used an $800 maximum allotment instead of $785. Its $583-a-month figure also does not follow from its own inputs: $1,425 less the $285 earned income deduction and the $209 standard deduction is $931 of net income, and $785 minus a $280 contribution is $505." -us,scenario_054,snap,claude-opus-5.5,llm_error,other,False,"The model had the correct $785 maximum and $931 net income, but it did not round the 30% contribution ($279.30) up to $280. It reported $505.70 a month instead of the whole-dollar $505, so its annual figure is $6,068.40 instead of $6,060." -us,scenario_054,snap,claude-sonnet-4.6,llm_error,taxable_income_or_deductions,False,"The model applied a 40% cost-of-doing-business deduction to self-employment income that the reference does not use; the reference counts the full $1,425 a month. It also used a $228 standard deduction and a $766 maximum. Its reasoning concluded $7,548, yet it submitted an unrelated $5,532." -us,scenario_054,snap,claude-sonnet-5,llm_error,thresholds_rates,False,"The model listed the 20% earned income deduction twice and used the FY2025 $768 maximum instead of the FY2026 $785. Its arithmetic is also wrong: $768 minus roughly $280 is $488, not $350. The correct figure is $785 − $280 = $505 a month." -us,scenario_054,snap,claude-sonnet-5.5,llm_error,other,False,"The model's inputs were correct ($785 maximum, $931 net income), but it kept the unrounded $505.70 a month. It should have rounded the 30% contribution up to $280, which gives a $505 allotment and $6,060 a year." -us,scenario_054,snap,deepseek-v4-flash-0731,llm_error,taxable_income_or_deductions,False,"The model subtracted $2,416 of self-employment tax before counting income, but the reference counts the full $1,425 a month. It also used a $198 standard deduction instead of $209 and a $775 maximum instead of $785. Both errors lowered its net income figure and raised the benefit." -us,scenario_054,snap,deepseek-v4-pro,llm_error,thresholds_rates,False,The model used a $781 maximum allotment and a $202 standard deduction instead of the FY2026 values of $785 and $209. That gave $938 of net income and $499 a month instead of $931 and $505. -us,scenario_054,snap,deepseek-v4-pro-0813,llm_error,thresholds_rates,False,"The model used a $784 maximum allotment and a $208 standard deduction instead of $785 and $209. It also did not round the 30% contribution up to a whole dollar, so it got $504.40 a month instead of $505." -us,scenario_054,snap,deepseek-v4.1-flash,llm_error,thresholds_rates,False,"The model used a $787 maximum allotment instead of the FY2026 $785 for three people. It also did not round the $279.30 contribution up to $280, so it got $507.70 a month instead of $505." -us,scenario_054,snap,gemini-3-flash-preview,llm_error,thresholds_rates,False,"The model used an outdated $766 maximum allotment and a $198 standard deduction, which produced $942 of net income. The FY2026 values are $785 and $209, which give $931 of net income and $505 a month, not $483.40." -us,scenario_054,snap,gemini-3.1-flash-lite-preview,llm_error,thresholds_rates,False,"The model gave no derivation. Its $3,720 works out to $310 a month, which far understates the correct $785 − $280 = $505 for a household with $931 of net income. That shortfall implies a much lower maximum allotment or a much higher countable income than the facts support." -us,scenario_054,snap,gemini-3.1-pro-preview,llm_error,thresholds_rates,False,"The model's $5,800.80 matches an outdated $766 maximum less 30% of $942 of net income, which comes from a $198 standard deduction. The FY2026 values are $785 and $209, which give $505 a month." -us,scenario_054,snap,gemini-3.5-flash,llm_error,thresholds_rates,False,The model used a stale $747 maximum allotment and a $198 standard deduction instead of the FY2026 values of $785 and $209. That gave $464 a month instead of $505. -us,scenario_054,snap,gemini-3.5-flash-lite,llm_error,thresholds_rates,False,"The model claimed the household's income exceeds SNAP limits. In fact, gross income of $1,425 a month is 64% of the $2,220.83 poverty guideline, and net income of $931 is 42%, so both tests pass easily and the benefit is $505 a month." -us,scenario_054,snap,gemini-3.6-flash,llm_error,taxable_income_or_deductions,False,"The model's $7,548 ($629 a month) reproduces a calculation that cuts self-employment income by 40% for business costs and uses a $766 maximum. The reference counts the full $1,425 a month of self-employment income, which gives $931 of net income and $505 a month." -us,scenario_054,snap,gemini-3.7-flash,llm_error,thresholds_rates,False,"The model's $5,820 ($485 a month) is consistent with an outdated maximum of about $766–768 and a pre-FY2026 standard deduction. With the FY2026 $785 maximum and $209 standard deduction, net income is $931 and the benefit is $505 a month." -us,scenario_054,snap,gemini-3.8-flash,llm_error,thresholds_rates,False,"The model's $5,844 ($487 a month) matches the FY2025 $768 maximum less about $281. The FY2026 parameters are a $785 maximum and a $209 standard deduction, which give $785 − $280 = $505 a month." -us,scenario_054,snap,gemini-4-argon,llm_error,thresholds_rates,False,"The model's $5,856 ($488 a month) is consistent with the FY2025 $768 maximum allotment. It missed the FY2026 $785 maximum, which gives $505 a month after the $280 contribution." -us,scenario_054,snap,glm-5.2,llm_error,thresholds_rates,False,"The model used an $800-a-month maximum ($9,600 a year) and a $228-a-month standard deduction instead of the FY2026 values of $785 and $209. That inflated the benefit to $6,317 a year instead of $6,060." -us,scenario_054,snap,glm-5.3,llm_error,thresholds_rates,False,"The model correctly reached $931 of net income, but it used an $816 maximum allotment instead of the FY2026 $785 for three people. That gave $537 a month instead of $785 − $280 = $505." -us,scenario_054,snap,gpt-5.4-mini,llm_error,thresholds_rates,False,"The model treated countable income as very low and gave a near-maximum $739 a month. It ignored the 30% contribution on $931 of net income ($280), which cuts the $785 maximum to $505." -us,scenario_054,snap,gpt-5.4-nano,llm_error,categorical_eligibility,False,"The model wrongly treated the facts as insufficient and defaulted to $0. The household size (3) and $17,100 of self-employment income fully determine the benefit: $931 of net income and $505 a month under NC BBCE." -us,scenario_054,snap,gpt-5.5,llm_error,other,False,"The model correctly identified the $785 maximum and $931 of net income, then made a subtraction error: $785 − $279.30 is $505.70, not $575. With the contribution rounded up to $280, the correct benefit is $505 a month, or $6,060 a year." -us,scenario_054,snap,gpt-5.6-luna,llm_error,categorical_eligibility,False,"The model applied an NC resource limit to the $14,000 bank balance. NC's TANF non-cash broad-based categorical eligibility means the balance does not disqualify the household, so the correct benefit is $505 a month." -us,scenario_054,snap,gpt-5.6-sol,llm_error,other,False,"The model correctly found $931 of net income, but it rounded the benefit up to $506. SNAP rounds the 30% contribution up ($279.30 becomes $280), which makes the allotment $785 − $280 = $505 a month." -us,scenario_054,snap,gpt-5.6-terra,llm_error,other,False,"The model rounded $505.70 up to $506 instead of rounding the 30% contribution up to $280. The correct allotment is $505 a month, or $6,060 a year." -us,scenario_054,snap,gpt-6-astra,llm_error,other,False,"The model's formula and parameters were correct, but it skipped rounding the 30% contribution ($279.30) up to $280. It reported $505.70 a month instead of $505." -us,scenario_054,snap,gpt-6-luna,llm_error,other,False,"The model kept the fractional $505.70 a month instead of rounding the contribution up to $280. The correct benefit is $505 a month, which annualizes to $6,060, not $6,068." -us,scenario_054,snap,grok-4.3,llm_error,categorical_eligibility,False,"The model asserted that income and assets exceed SNAP limits. In fact, gross income of $1,425 a month is 64% of the poverty guideline, and NC BBCE removes the asset barrier, so the household gets $505 a month." -us,scenario_054,snap,grok-4.5,llm_error,thresholds_rates,False,"The model used an outdated $766-a-month maximum ($9,192 a year) and a $198-a-month standard deduction ($2,376 a year). The FY2026 values are $785 and $209, which give $9,420 minus $3,360 = $6,060." -us,scenario_054,snap,grok-4.6,llm_error,thresholds_rates,False,"The model used the FY2025 $768 maximum and $204 standard deduction instead of the FY2026 values of $785 and $209. That understated the benefit at $5,846 instead of $6,060." -us,scenario_054,snap,grok-4.7,llm_error,thresholds_rates,False,"The model applied the FY2025 $768 maximum allotment and $204 standard deduction instead of the FY2026 values of $785 and $209. It also did not round the monthly contribution up to a whole dollar, so it got $5,846.40 instead of $6,060." -us,scenario_054,snap,grok-build-0.1,llm_error,thresholds_rates,False,The model used an estimated $811 maximum allotment and a standard deduction of about $205 instead of the FY2026 values of $785 and $209. That raised the benefit to $531 a month instead of $505. -us,scenario_054,snap,inkling,llm_error,categorical_eligibility,False,"The model denied SNAP because the $14,000 bank balance exceeded a resource limit. Under NC broad-based categorical eligibility through TANF non-cash, the balance does not block eligibility, and the benefit is $505 a month." -us,scenario_054,snap,kimi-k2.6,llm_error,categorical_eligibility,False,"The model applied the federal countable resource limit for households without an elderly or disabled member. It missed that NC's TANF non-cash BBCE makes this household categorically eligible regardless of the $14,000 in assets, which yields $505 a month." -us,scenario_054,snap,kimi-k3,llm_error,thresholds_rates,False,"The model correctly reached $931 of net income and rounded the contribution up to $280, but it used a $783 maximum allotment instead of the FY2026 $785. That gave $503 a month instead of $505." -us,scenario_054,snap,minimax-m3,llm_error,thresholds_rates,False,"The model said $17,100 exceeds a 130% FPL limit that it put at about $26,000, which contradicts its own numbers. Monthly gross income of $1,425 is only 64% of the $2,220.83 poverty guideline, so the household passes the gross test and gets $505 a month." -us,scenario_054,snap,muse-spark-1.3,llm_error,thresholds_rates,False,The model used a $788 maximum and about $940 of net income instead of $785 and $931. Its $506 a month overshoots the correct $785 − $280 = $505. -us,scenario_054,snap,muse-wonder,llm_error,thresholds_rates,False,"The model used the FY2025 $768 maximum and a standard deduction of about $204, which gave $936 of net income. The FY2026 values are $785 and $209, which give $931 of net income and $505 a month, not $487." -us,scenario_054,snap,ox-alpha,llm_error,other,False,"The model's parameters were correct ($785 maximum, $931 net income), but it did not round the 30% contribution of $279.30 up to $280. It reported $505.70 a month instead of $505, and $6,068.40 a year instead of $6,060." -us,scenario_054,snap,qwen-3.7-max,llm_error,thresholds_rates,False,"The model awarded the full maximum and inflated it to $934 a month. The FY2026 maximum for three is $785, and it must be reduced by the $280 contribution on $931 of net income, which gives $505 a month." -us,scenario_054,snap,qwen3.8-max,llm_error,thresholds_rates,False,"The model used $1,579 a month of earnings instead of $1,425 and claimed net income exceeds the limit. Net income after deductions is $931, only 42% of the $2,220.83 net-income limit, so the household gets $505 a month." +us,scenario_054,snap,claude-fable-5,llm_error,thresholds_rates,False,"The deduction steps were close to correct (net about $929), but the model projected the 3-person maximum allotment at about $820 instead of the $785 PolicyEngine uses. That inflated the monthly benefit to $540 instead of $505." +us,scenario_054,snap,claude-fable-5.1,llm_error,other,False,"Max allotment ($785), standard deduction ($209), earned income deduction ($285) and net income ($931) were all correct. The model left the 30% contribution unrounded at $279.30 instead of rounding it up to $280, so it got $505.70/month rather than $505." +us,scenario_054,snap,claude-haiku-4.5,llm_error,categorical_eligibility,False,"The model applied a liquid-asset limit to the $14,000 bank balance. It missed that North Carolina's broad-based categorical eligibility through TANF non-cash benefits waives the SNAP asset test, and the household's gross income is only 64% of the poverty guideline." +us,scenario_054,snap,claude-haiku-5.5,llm_error,categorical_eligibility,False,"The model zeroed the benefit on asset and income tests. It ignored that NC BBCE removes the asset test, and that $1,425/month gross (64% FPL) and $931 net (42% FPL) both pass easily, giving $505/month." +us,scenario_054,snap,claude-opus-4.7,llm_error,taxable_income_or_deductions,False,"The model subtracted half of SE tax from gross income ($1,324/month instead of the $1,425 SNAP counts) and used a $224 standard deduction and $789 maximum instead of $209 and $785. It then raised its own $6,456 figure to $7,152 with an unexplained COLA adjustment." +us,scenario_054,snap,claude-opus-4.8,llm_error,other,False,"The model's own calculation reached about $508/month ($6,096/year), close to the correct $505. It then replaced that with an unsupported 'refined' $707/month, which inflated the annual figure to $8,484." +us,scenario_054,snap,claude-opus-5,llm_error,thresholds_rates,False,"The model assumed an $800 maximum allotment and asserted $583/month without computing the contribution. The correct steps give $931 net income, a $280 contribution, and $785 − $280 = $505/month." +us,scenario_054,snap,claude-opus-5.5,llm_error,other,False,"All inputs were correct ($785 max, $931 net). The model did not round the 30% contribution of $279.30 up to $280 as SNAP requires, so it reported $505.70 instead of $505/month." +us,scenario_054,snap,claude-sonnet-4.6,llm_error,taxable_income_or_deductions,False,"The model applied a 40% self-employment cost-of-doing-business deduction that PolicyEngine does not apply, which cut countable income to $855/month instead of $1,425. It also used a $228 standard deduction and a $766 maximum. Its reasoning concluded $7,548, yet it submitted $5,532, which none of its work supports." +us,scenario_054,snap,claude-sonnet-5,llm_error,other,False,"The model estimated a contribution of about $280 against a $768 maximum, which gives about $488/month. It then wrote $350/month, an arithmetic error, on top of using a stale $768 maximum instead of $785." +us,scenario_054,snap,claude-sonnet-5.5,llm_error,other,False,"The model correctly reached $931 net income and a $785 maximum. It left the 30% contribution unrounded ($279.30) instead of rounding it up to $280, which gave about $505.70/month rather than $505." +us,scenario_054,snap,deepseek-v4-flash-0731,llm_error,taxable_income_or_deductions,False,"The model subtracted $2,416 of SE tax from gross income, but SNAP counts the full $1,425/month. It also used a $198 standard deduction and a $775 maximum instead of $209 and $785, which inflated the benefit to $540.72/month." +us,scenario_054,snap,deepseek-v4-pro,llm_error,thresholds_rates,False,The model used a $202 standard deduction and a $781 maximum allotment instead of $209 and $785. That produced $938 net income and $499/month instead of $931 net and $505/month. +us,scenario_054,snap,deepseek-v4-pro-0813,llm_error,thresholds_rates,False,"The model used a $208 standard deduction and a $784 maximum instead of $209 and $785. It also left the 30% contribution unrounded ($279.60 rather than rounding up), giving $504.40 instead of $505/month." +us,scenario_054,snap,deepseek-v4.1-flash,llm_error,thresholds_rates,False,"Net income of $931 was correct, but the model used a $787 maximum allotment instead of $785. It also did not round the $279.30 contribution up to $280, which gave $507.70/month instead of $505." +us,scenario_054,snap,gemini-3-flash-preview,llm_error,thresholds_rates,False,The model used an outdated $766 maximum allotment instead of $785 and a lower standard deduction that produced $942 net instead of $931. Its result was $483.40/month instead of $505. +us,scenario_054,snap,gemini-3.1-flash-lite-preview,llm_error,thresholds_rates,False,"The model's $3,720 equals $310/month, about $195 below the correct $785 − $280 = $505. That figure is consistent with a badly understated maximum allotment or an overstated net income, not the $931 net that the $209 standard deduction and 20% earned income deduction produce." +us,scenario_054,snap,gemini-3.1-pro-preview,llm_error,thresholds_rates,False,"The model's $5,800.80 equals $766 − 0.3 × $942 = $483.40/month. That reflects an outdated $766 maximum and a $198 standard deduction instead of the $785 maximum and $209 deduction that give $505/month." +us,scenario_054,snap,gemini-3.5-flash,llm_error,thresholds_rates,False,The model used a $747 maximum allotment and a $198 standard deduction instead of $785 and $209. That gave $464/month instead of $505. +us,scenario_054,snap,gemini-3.5-flash-lite,llm_error,thresholds_rates,False,"The model claimed income exceeds SNAP thresholds, but $1,425/month gross is 64% of the $2,220.83 monthly poverty guideline and $931 net is 42%. Both tests pass, so the household receives $505/month." +us,scenario_054,snap,gemini-3.6-flash,llm_error,taxable_income_or_deductions,False,"The model's $7,548 equals $629/month, the result of applying a 40% self-employment expense deduction (countable income $855) with a $228 standard deduction and a $766 maximum. SNAP here counts the full $1,425/month, giving $505/month." +us,scenario_054,snap,gemini-3.7-flash,llm_error,thresholds_rates,False,"The model's $5,820 equals $485/month, consistent with the FY2025 $768 maximum and a lower standard deduction. The FY2026 $785 maximum and $209 deduction yield $505/month." +us,scenario_054,snap,gemini-3.8-flash,llm_error,thresholds_rates,False,"The model's $5,844 equals $487/month = $768 − $281, which uses the FY2025 $768 maximum and $204 standard deduction instead of the FY2026 $785 maximum and $209 deduction." +us,scenario_054,snap,gemini-4-argon,llm_error,thresholds_rates,False,"The model's $5,856 equals $488/month, consistent with subtracting the correct $280 contribution from the outdated $768 maximum allotment instead of the $785 maximum." +us,scenario_054,snap,glm-5.2,llm_error,thresholds_rates,False,"The model assumed a $9,600/year ($800/month) maximum allotment and a $228/month standard deduction instead of $785 and $209. It also computed the contribution on annual totals without the monthly round-up, giving $6,317." +us,scenario_054,snap,glm-5.3,llm_error,thresholds_rates,False,"Net income of $931 was correct, but the model used an $816 maximum allotment instead of $785. That inflated the benefit to $537/month instead of $505." +us,scenario_054,snap,gpt-5.4-mini,llm_error,other,False,"The model's $8,868 equals $739/month, nearly the full maximum allotment, which means it effectively skipped the 30% contribution on $931 of net income. The correct calculation is $785 − $280 = $505/month." +us,scenario_054,snap,gpt-5.4-nano,llm_error,categorical_eligibility,False,"The model declined to compute SNAP even though household size (3), $17,100 SE income and all other inputs were given. Those facts yield $931 net income and a $505 monthly allotment under NC BBCE." +us,scenario_054,snap,gpt-5.5,llm_error,other,False,"The model correctly identified $785 maximum and $931 net, but stated $785 − 30% × $931 = $575, an arithmetic error. The correct figure is $785 − $280 (rounded-up contribution) = $505/month." +us,scenario_054,snap,gpt-5.6-luna,llm_error,categorical_eligibility,False,"The model applied a resource limit to the $14,000 bank balance. It missed that North Carolina's TANF non-cash broad-based categorical eligibility waives the SNAP asset test for this household." +us,scenario_054,snap,gpt-5.6-sol,llm_error,other,False,"The model correctly reached $931 net income, then rounded the $505.70 result up to $506. SNAP rounds the 30% contribution up ($279.30 → $280), which makes the allotment $505." +us,scenario_054,snap,gpt-5.6-terra,llm_error,other,False,"Using $785 and $931 correctly, the model rounded the benefit up to $506. SNAP rounds the expected contribution up to $280, so the allotment is $505/month." +us,scenario_054,snap,gpt-6-astra,llm_error,other,False,The formula 785 − 0.30 × 931 was evaluated without rounding the $279.30 contribution up to $280. That produced $505.70/month instead of $505. +us,scenario_054,snap,gpt-6-luna,llm_error,other,False,"The model kept the unrounded $505.70/month instead of rounding the 30% contribution up to $280. The correct allotment is $505/month, or $6,060/year." +us,scenario_054,snap,gpt-6.1-terra,llm_error,other,False,"The model's $6,068.40 is 12 × $505.70, which shows it never applied the SNAP rule that rounds the 30% net-income contribution up to the next whole dollar ($280). That rule gives $505/month." +us,scenario_054,snap,grok-4.3,llm_error,categorical_eligibility,False,"The model claimed income and assets exceed the limits. NC BBCE waives the asset test, and $1,425/month gross (64% FPL) passes the income tests, giving $505/month." +us,scenario_054,snap,grok-4.5,llm_error,thresholds_rates,False,"The model used a $766/month maximum ($9,192/year) and a $198 standard deduction instead of $785 and $209. That understated the benefit at $5,801." +us,scenario_054,snap,grok-4.6,llm_error,thresholds_rates,False,"The model used FY2025 parameters, a $768 maximum allotment and a $204 standard deduction, instead of the $785 maximum and $209 deduction that give $505/month." +us,scenario_054,snap,grok-4.7,llm_error,thresholds_rates,False,"The model applied the FY2025 $768 maximum and $204 standard deduction instead of $785 and $209. It also computed the contribution annually without the monthly round-up, giving $5,846.40." +us,scenario_054,snap,grok-build-0.1,llm_error,thresholds_rates,False,The model assumed an $811 maximum allotment instead of $785 and a standard deduction of about $205 instead of $209. That inflated the benefit to $531/month. +us,scenario_054,snap,inkling,llm_error,categorical_eligibility,False,"The model zeroed SNAP because of the $14,000 bank balance, missing that NC BBCE through TANF non-cash eligibility removes the asset test." +us,scenario_054,snap,kimi-k2.6,llm_error,categorical_eligibility,False,"The model applied a countable resource limit for non-elderly/disabled households. North Carolina's broad-based categorical eligibility waives that limit, so the $14,000 bank balance does not disqualify the household." +us,scenario_054,snap,kimi-k3,llm_error,thresholds_rates,False,"Net income ($931) and the rounded-up $280 contribution were both correct, but the model used a $783 maximum allotment instead of $785. That gave $503/month instead of $505." +us,scenario_054,snap,minimax-m3,llm_error,thresholds_rates,False,"The model claimed $17,100 exceeds 130% FPL (about $26,000), which contradicts its own numbers since $17,100 is below $26,000. Gross income is 64% FPL and the household receives $505/month." +us,scenario_054,snap,muse-spark-1.3,llm_error,thresholds_rates,False,The model used about $940 net (standard deduction too low) and an approximate $788 maximum instead of $931 and $785. Those approximations gave $506 instead of $785 − $280 = $505/month. +us,scenario_054,snap,muse-wonder,llm_error,thresholds_rates,False,The model used the outdated $768 maximum allotment and a lower standard deduction (net $936) instead of $785 and $209 (net $931). That gave $487/month instead of $505. +us,scenario_054,snap,ox-alpha,llm_error,other,False,"All inputs were correct ($785 max, $209 standard deduction, $931 net). The model left the 30% contribution unrounded at $279.30 instead of rounding up to $280, which yielded $505.70 rather than $505/month." +us,scenario_054,snap,qwen-3.7-max,llm_error,other,False,"The model treated the household as receiving a maximum benefit of $934/month and never subtracted 30% of its $931 net income. The maximum for 3 is $785, and the $280 contribution reduces the benefit to $505." +us,scenario_054,snap,qwen3.8-max,llm_error,thresholds_rates,False,"The model misstated monthly earnings as $1,579 instead of $1,425 and claimed net income exceeds the limit. Net income of $931 is only 42% of the poverty guideline and yields $505/month." us,scenario_054,state_income_tax_before_refundable_credits,claude-opus-4.8,llm_error,taxable_income_or_deductions,False,"The model correctly applied North Carolina's $19,125 head-of-household standard deduction against federal AGI of $15,892 and stated twice in its own reasoning that NC taxable income floors at $0 and ""NC tax = 0,"" then discarded that conclusion and submitted $245. No NC computation produces $245 from these facts: at the 2026 flat rate of 3.99% it implies $6,140 of taxable income, which the household does not have once the standard deduction is applied." us,scenario_054,state_income_tax_before_refundable_credits,claude-sonnet-5,llm_error,household_unit_or_filing_status,False,"After correctly computing $0 NC taxable income using the head-of-household standard deduction of $19,125, the model reassigned the filer to single status and its $12,750 standard deduction despite two qualifying children in the household, yielding $3,142 of taxable income and $133.50 of tax. It then submitted $596, a figure tied to neither derivation and roughly 3.75% of gross self-employment income with no standard deduction at all." us,scenario_054,state_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,taxable_income_or_deductions,False,"The model applied the $12,750 single-filer standard deduction rather than the $19,125 head-of-household deduction the head qualifies for with two dependent children, and used the 2025 rate rather than the 2026 flat rate of 3.99%: $15,892 − $12,750 = $3,142 taxed at 4.5% is $141.39, matching its $142. Under the correct head-of-household deduction the base is zero and the tax is $0." @@ -5062,111 +5208,113 @@ us,scenario_056,self_employment_tax,grok-4.3,llm_error,payroll_tax_base,False,"T us,scenario_056,self_employment_tax,kimi-k2.6,parse_contract_failure,missing_output,False,"The model gave no value or explanation for self_employment_tax, so its answer for this output was missing. The correct value is $4,340 × 0.9235 × 0.153 = $613.22." us,scenario_056,self_employment_tax,minimax-m3,llm_error,payroll_tax_base,False,"The model claimed $4,340 of SE income yields net SE earnings below the $400 threshold. That comparison is wrong: net SE earnings are $4,007.99, about ten times the $400 floor. The full 15.3% SE tax therefore applies, giving $613.22." us,scenario_056,self_employment_tax,qwen3.8-max,llm_error,payroll_tax_base,False,"The model stated that $4,340 of net self-employment income is below the $400 threshold, which is a basic numeric comparison error. Net SE earnings of $4,007.99 ($4,340 × 0.9235) exceed $400, so SE tax at 15.3% is $613.22." -us,scenario_056,snap,claude-fable-5,prompt_ambiguity,categorical_eligibility,False,"Added the $564/mo mortgage interest to the $996/mo property taxes and took the capped $744 excess shelter deduction, which gave $462 net income and $159/mo. The engine's shelter costs are the property taxes only, so it gets a $395.49 deduction, $805.03 net income and a $63.18 formula benefit, which NJ's $95 minimum raises to $1,140." -us,scenario_056,snap,claude-fable-5.1,prompt_ambiguity,categorical_eligibility,False,"Put mortgage interest plus property taxes ($18,722/yr) into shelter costs and took the capped $8,928 annual shelter deduction, which gave $5,535 net income. The engine counts only the $11,949 property taxes: $395.49/mo excess shelter, $805/mo net income and a $63 formula benefit, raised to NJ's $95/mo minimum." -us,scenario_056,snap,claude-haiku-4.5,prompt_ambiguity,categorical_eligibility,False,"Decided that $17,839 gross income ($1,487/mo) is over the one-person SNAP limit, but it is only 112% of FPL, under both the 130% limit and NJ's BBCE limit. Also treated the mortgage balance as a disqualifying asset, even though the home is an excluded resource. The household is eligible and receives NJ's $95/mo minimum." -us,scenario_056,snap,claude-haiku-5.5,prompt_ambiguity,categorical_eligibility,False,"Returned $0 without running the SNAP test even while calling income 'very low'. Gross income of $1,486.54 is 112% of FPL and net income of $805.03 is 61%, so the household is eligible. Its $63 formula benefit rises to NJ's $95/mo minimum ($1,140/yr)." -us,scenario_056,snap,claude-opus-4.7,prompt_ambiguity,categorical_eligibility,False,"Left out the excess shelter deduction for the $11,949 property taxes, which the engine sets at $395.49/mo, and wrongly said even ~$1,200 net income fails the net test, when it is under the $1,330 FPL. It then zeroed the benefit instead of applying the minimum allotment: net income is $805, the formula gives $63, and NJ's $95 minimum applies." -us,scenario_056,snap,claude-opus-4.8,prompt_ambiguity,categorical_eligibility,False,"Saw that the shelter deductions make the household eligible, then gave $0 because of assets implied by owning a home and receiving financial assistance. The home is an excluded resource and NJ's BBCE removes the asset test. The $63 formula benefit is raised to NJ's $95/mo minimum." -us,scenario_056,snap,claude-opus-5,prompt_ambiguity,categorical_eligibility,False,"Said the $17,839 income exceeds the SNAP gross and net limits for one person. Gross income is 112% of FPL and net income after the standard, earned-income and property-tax shelter deductions is 61% of FPL, so both tests pass. The benefit is NJ's $95/mo minimum." -us,scenario_056,snap,claude-opus-5.5,prompt_ambiguity,categorical_eligibility,False,"Left the $12,000 financial assistance out of countable income (it used $487/mo), which brought net income to $0 and gave the $298 maximum. The engine counts the assistance as unearned income: gross $1,486.54, net $805.03 after a $395.49 property-tax shelter deduction, a $63 formula benefit and NJ's $95 minimum." -us,scenario_056,snap,claude-sonnet-4.6,prompt_ambiguity,categorical_eligibility,False,"Left out the excess shelter deduction for the $11,949 property taxes, which leaves net income at $1,216 instead of $805. It also set the negative formula result to $0, though its own math showed the household passes both income tests, so an eligible one-person household gets the minimum allotment. NJ's minimum is $95/mo." -us,scenario_056,snap,claude-sonnet-5,prompt_ambiguity,categorical_eligibility,False,"Said countable income exceeds 130% of the poverty line, but $1,486.54/mo is 112% of the $1,330 guideline and net income is 61%. The household is eligible and its $63 formula benefit is raised to NJ's $95/mo minimum." -us,scenario_056,snap,claude-sonnet-5.5,prompt_ambiguity,categorical_eligibility,False,"Explicitly left the $12,000 financial assistance out of income, so countable income was $487/mo and net income $0, giving the maximum allotment. The engine counts the assistance as unearned income: net income is $805.03, the formula benefit is $63.18, and NJ's $95 minimum applies." -us,scenario_056,snap,deepseek-v4-flash-0731,prompt_ambiguity,categorical_eligibility,False,"Applied only the earned-income and standard deductions, with no shelter deduction for the $11,949 property taxes, and treated 30% of net income above the maximum as ineligibility. The household passes both income tests, so the $63 formula benefit is raised to New Jersey's $95/mo minimum, not $0." -us,scenario_056,snap,deepseek-v4-pro,prompt_ambiguity,categorical_eligibility,False,"Applied the ABAWD time limit to zero out benefits, but the engine treats this household as meeting the work requirement. The standard calculation then gives $805 net income and a $63 formula benefit, which NJ's $95/mo minimum raises to $1,140/yr." -us,scenario_056,snap,deepseek-v4-pro-0813,prompt_ambiguity,categorical_eligibility,False,"Included mortgage interest in shelter costs and took the capped $712 excess shelter deduction, which gave $498 net income and $142/mo. The engine's shelter costs are property taxes only, giving a $395.49 deduction, $805 net income and a $63 formula benefit raised to NJ's $95 minimum." -us,scenario_056,snap,deepseek-v4.1-flash,prompt_ambiguity,categorical_eligibility,False,"Concluded that 30% of net income exceeds the maximum and returned $0. It skipped the property-tax shelter deduction ($395.49/mo) and missed that an income-eligible one-person household gets a minimum benefit, which in New Jersey is $95/mo ($1,140/yr)." -us,scenario_056,snap,gemini-3-flash-preview,prompt_ambiguity,categorical_eligibility,False,"Built a capped $672 shelter deduction from mortgage interest, property taxes and utility costs that were never listed, which gave $544 net income and $128/mo. The engine's shelter costs are the $995.75/mo property taxes only, giving a $395.49 deduction, $805 net income and a $63 formula benefit raised to NJ's $95 minimum." -us,scenario_056,snap,gemini-3.1-flash-lite-preview,prompt_ambiguity,categorical_eligibility,False,"Said gross income exceeds SNAP limits, but $1,486.54/mo is 112% of the $1,330 poverty guideline, within the gross test. The household is eligible and gets NJ's $95/mo minimum benefit." -us,scenario_056,snap,gemini-3.1-pro-preview,prompt_ambiguity,categorical_eligibility,False,"Took the maximum (capped) excess shelter deduction based on mortgage interest plus property taxes, which gave $489 net income and $158/mo. The engine counts only the property taxes as shelter cost: a $395.49 deduction, $805 net income and a $63 formula benefit raised to NJ's $95 minimum." -us,scenario_056,snap,gemini-3.5-flash,prompt_ambiguity,categorical_eligibility,False,"Counted only self-employment and alimony income, dropping the $12,000 financial assistance, so net income came out at zero and it gave the $292 maximum. The engine counts the assistance: gross $1,486.54, net $805.03, a $63.18 formula benefit and NJ's $95/mo minimum." -us,scenario_056,snap,gemini-3.5-flash-lite,prompt_ambiguity,categorical_eligibility,False,"Returned $0 with no computation. The household passes the gross (112% FPL) and net (61% FPL) income tests, and its $63 formula benefit is raised to NJ's $95/mo minimum ($1,140/yr)." -us,scenario_056,snap,gemini-3.6-flash,prompt_ambiguity,categorical_eligibility,False,"Its $140.72/mo benefit implies about $500 net income, which matches a capped shelter deduction that includes mortgage interest. The engine's shelter cost is the property taxes only, so the deduction is $395.49, net income is $805 and the $63 formula benefit is raised to NJ's $95 minimum." -us,scenario_056,snap,gemini-3.7-flash,prompt_ambiguity,categorical_eligibility,False,"Gave the full $292 maximum, which implies zero net income. That is only possible if the $1,000/mo financial assistance is excluded and shelter is overstated. With the assistance counted and only property taxes as shelter, net income is $805 and the benefit is NJ's $95 minimum." -us,scenario_056,snap,gemini-3.8-flash,prompt_ambiguity,categorical_eligibility,False,"Treated the 20-year-old as an ABAWD with no work hours and ruled the household ineligible. The engine finds the household meets the work requirement, so the standard calculation applies and gives a $63 formula benefit, raised to NJ's $95/mo minimum." -us,scenario_056,snap,gemini-4-argon,prompt_ambiguity,categorical_eligibility,False,"Counted only the $13,499 of unearned income and left out the $4,340 self-employment income. Combined with a capped shelter deduction that includes mortgage interest, net income came out near $172 and the benefit at $246/mo. The engine includes the $361.67/mo SE income and gets $805 net income, a $63 formula benefit and NJ's $95 minimum." -us,scenario_056,snap,glm-5.2,prompt_ambiguity,categorical_eligibility,False,"Added $564/mo mortgage interest to $996/mo property taxes and capped the excess shelter deduction at ~$733, which gave $471 net income and $160/mo. The engine's shelter costs are property taxes only, giving a $395.49 deduction, $805 net income and a $63 formula benefit raised to NJ's $95 minimum." -us,scenario_056,snap,glm-5.3,prompt_ambiguity,categorical_eligibility,False,"Excluded the $12,000 financial assistance as TANF-type income, but the engine counts it as unearned income. It also took no property-tax shelter deduction. With $1,486.54 gross and $805 net income, the formula benefit is $63, which NJ's $95/mo minimum raises." -us,scenario_056,snap,gpt-5.4-mini,prompt_ambiguity,categorical_eligibility,False,"Assumed $0 because the facts supposedly do not support a benefit. The listed income and property taxes fully determine eligibility: gross 112% FPL, net 61% FPL, a $63 formula benefit and NJ's $95/mo minimum." -us,scenario_056,snap,gpt-5.4-nano,prompt_ambiguity,categorical_eligibility,False,"Returned $0 because of a supposed lack of low-income indicators, yet $1,486.54/mo gross income is only 112% of FPL. The household is eligible, and its $63 formula benefit is raised to NJ's $95/mo minimum." -us,scenario_056,snap,gpt-5.5,prompt_ambiguity,categorical_eligibility,False,"Correctly found the household eligible with a formula benefit below the minimum, but used the federal $23/mo minimum allotment. New Jersey pays a state minimum SNAP benefit of $95/mo, giving $1,140/yr." -us,scenario_056,snap,gpt-5.6-luna,prompt_ambiguity,categorical_eligibility,False,"Concluded that the calculated allotment is zero. It skipped the $395.49 property-tax shelter deduction and the minimum-benefit rule: the household is income-eligible, so its $63 formula benefit is raised to NJ's $95/mo minimum." -us,scenario_056,snap,gpt-5.6-sol,prompt_ambiguity,categorical_eligibility,False,"Applied a capped excess shelter deduction that includes the mortgage interest, which gave $159/mo. The engine's shelter cost is the $995.75/mo property taxes only, giving a $395.49 deduction, $805 net income and a $63 formula benefit raised to NJ's $95 minimum." -us,scenario_056,snap,gpt-5.6-terra,prompt_ambiguity,categorical_eligibility,False,"Applied a capped excess shelter deduction built from mortgage interest plus property taxes, which gave $158/mo. The engine counts only property taxes as shelter cost, so the deduction is $395.49, net income $805 and the $63 formula benefit is raised to NJ's $95 minimum." -us,scenario_056,snap,gpt-6-astra,prompt_ambiguity,categorical_eligibility,False,"Took the capped $8,928 annual shelter deduction by counting mortgage interest with property taxes, which gave $5,535 net income. The engine's shelter deduction is $395.49/mo from property taxes alone, so net income is $805/mo and the $63 formula benefit is raised to NJ's $95 minimum." -us,scenario_056,snap,gpt-6-luna,prompt_ambiguity,categorical_eligibility,False,"Ruled that 30% of net income exceeds the maximum and returned $0. It skipped the property-tax shelter deduction and missed that an income-eligible one-person household gets the minimum allotment, $95/mo in New Jersey." -us,scenario_056,snap,gpt-6.1-sol,prompt_ambiguity,categorical_eligibility,False,"Put mortgage interest into shelter costs and applied the cap, which gave $5,535 annual net income and $1,915.50. The engine's shelter cost is property taxes only, giving a $395.49/mo deduction, $805/mo net income and a $63 formula benefit raised to NJ's $95 minimum." -us,scenario_056,snap,grok-4.3,prompt_ambiguity,categorical_eligibility,False,"Said income and assets make the household ineligible. Gross income is 112% of FPL, the home is an excluded resource, and NJ's BBCE removes the asset test, so the household is eligible for NJ's $95/mo minimum." -us,scenario_056,snap,grok-4.5,prompt_ambiguity,categorical_eligibility,False,"Admitted income is within limits but returned $0 because shelter details were 'incomplete'. The listed $11,949 property taxes give a $395.49 excess shelter deduction, net income is $805, and the $63 formula benefit is raised to NJ's $95 minimum." -us,scenario_056,snap,grok-4.6,prompt_ambiguity,categorical_eligibility,False,"Took no shelter deduction because no rent or utilities were listed, overlooking that the $11,949 property taxes are a shelter cost. It also set the result to $0 instead of the minimum allotment: net income is $805 and the $63 formula benefit is raised to NJ's $95 minimum." -us,scenario_056,snap,grok-4.7,prompt_ambiguity,categorical_eligibility,False,"Counted only alimony and self-employment income, dropping the $12,000 financial assistance, and gave no shelter deduction for property taxes. The engine counts the assistance ($1,486.54 gross), deducts $395.49 shelter, and gets $805 net income and a $63 formula benefit raised to NJ's $95 minimum." -us,scenario_056,snap,grok-build-0.1,prompt_ambiguity,categorical_eligibility,False,"Left out the property-tax excess shelter deduction and set the benefit to $0 when 30% of net income exceeded the maximum. The household is income-eligible, so the $63 formula benefit is raised to New Jersey's $95/mo minimum ($1,140/yr)." -us,scenario_056,snap,inkling,prompt_ambiguity,categorical_eligibility,False,"Applied a capped $712 shelter deduction for mortgage interest plus property taxes, which gave $493 net income and $144/mo. The engine's shelter cost is property taxes alone: a $395.49 deduction, $805 net income and a $63 formula benefit raised to NJ's $95 minimum." -us,scenario_056,snap,kimi-k2.6,parse_contract_failure,missing_output,False,"No SNAP value or explanation was returned, so there is no answer to score against the $1,140 reference." -us,scenario_056,snap,kimi-k3,prompt_ambiguity,categorical_eligibility,False,"Counted $1,560.17/mo of mortgage interest plus property taxes and capped the excess shelter deduction at $744, which gave $466.25 net income and $158/mo. The engine's shelter cost is the $995.75 property taxes only, giving a $395.49 deduction, $805 net income and a $63 formula benefit raised to NJ's $95 minimum." -us,scenario_056,snap,minimax-m3,prompt_ambiguity,categorical_eligibility,False,"Said income exceeds the one-person limits, but gross income is 112% of FPL and net income is 61% of FPL, so both tests pass. The benefit is NJ's $95/mo minimum." -us,scenario_056,snap,muse-spark-1.3,prompt_ambiguity,categorical_eligibility,False,"Correctly found the household eligible with a formula benefit below the floor, but applied the federal $23/mo minimum. New Jersey's state-funded minimum SNAP benefit is $95/mo, which gives $1,140/yr." -us,scenario_056,snap,muse-wonder,prompt_ambiguity,categorical_eligibility,False,"Applied only the earned-income and standard deductions and zeroed the benefit when 30% of net income exceeded the maximum. It missed the property-tax shelter deduction and the minimum allotment for an eligible one-person household, which is $95/mo in New Jersey." -us,scenario_056,snap,ox-alpha,prompt_ambiguity,categorical_eligibility,False,"Used a capped excess shelter deduction from $564/mo mortgage interest plus $996/mo property taxes, which gave ~$500 net income and $150/mo. The engine counts only the property taxes, giving a $395.49 deduction, $805 net income and a $63 formula benefit raised to NJ's $95 minimum." -us,scenario_056,snap,qwen-3.7-max,prompt_ambiguity,categorical_eligibility,False,"Said $17,839 exceeds the gross limit while quoting a ~$19,000 limit itself, then returned $0 without any shelter deduction or minimum benefit. Income is 112% of FPL, net income after the property-tax shelter deduction is $805, and the benefit is NJ's $95/mo minimum." -us,scenario_056,snap,qwen3.8-max,prompt_ambiguity,categorical_eligibility,False,"Said gross income exceeds 130% of FPL, but $1,486.54/mo is 112% of the $1,330 guideline, and net income of $805 is under the net limit. The household is eligible and gets NJ's $95/mo minimum." +us,scenario_056,snap,claude-fable-5,prompt_ambiguity,categorical_eligibility,False,"Added $564/month of mortgage interest to the $996/month in property taxes, which pushed excess shelter to the roughly $744 cap and gave $159/month. The frozen reference uses property taxes alone as shelter costs. The occupied-home reading counts mortgage interest as a shelter cost. The $1,140 annual reference assumes 40 weekly work hours and remains excluded because hours and mortgage residence are unlisted." +us,scenario_056,snap,claude-fable-5.1,prompt_ambiguity,categorical_eligibility,False,"Counted the $18,722 of mortgage interest plus property tax as shelter cost and hit the $8,928 annual shelter cap, giving net income of $5,535. The frozen reference uses property taxes alone as shelter costs. The occupied-home reading counts mortgage interest as a shelter cost. The $1,140 annual reference assumes 40 weekly work hours and remains excluded because hours and mortgage residence are unlisted." +us,scenario_056,snap,claude-haiku-4.5,prompt_ambiguity,categorical_eligibility,False,"Treated $17,839 as over the income limit and the mortgage balance as a disqualifying asset. Both income tests and the asset test pass in the frozen derivation. The frozen $1,140 annual reference assumes 40 weekly work hours and property taxes alone as shelter costs. The output remains excluded because work hours and occupied-home mortgage status are unlisted." +us,scenario_056,snap,claude-haiku-5.5,prompt_ambiguity,categorical_eligibility,False,"Never ran the benefit formula and returned $0 for a household that passes the gross and net income tests. The frozen $1,140 annual reference assumes 40 weekly work hours and property taxes alone as shelter costs. The output remains excluded because work hours and occupied-home mortgage status are unlisted." +us,scenario_056,snap,claude-opus-4.7,prompt_ambiguity,categorical_eligibility,False,"Used a net income limit of about $1,255 and omitted the shelter deduction used in the frozen calculation. The frozen $1,140 annual reference assumes 40 weekly work hours and property taxes alone as shelter costs. The output remains excluded because work hours and occupied-home mortgage status are unlisted." +us,scenario_056,snap,claude-opus-4.8,prompt_ambiguity,categorical_eligibility,False,"Acknowledged that shelter deductions could permit eligibility, then returned $0 based on assets 'implied' by home ownership and financial assistance. The home is not a countable resource, and the household passes the asset test. The frozen $1,140 annual reference assumes 40 weekly work hours and property taxes alone as shelter costs. The output remains excluded because work hours and occupied-home mortgage status are unlisted." +us,scenario_056,snap,claude-opus-5,prompt_ambiguity,categorical_eligibility,False,"Said $17,839 of income exceeds the gross and net limits. Both income tests pass in the frozen derivation. The frozen $1,140 annual reference assumes 40 weekly work hours and property taxes alone as shelter costs. The output remains excluded because work hours and occupied-home mortgage status are unlisted." +us,scenario_056,snap,claude-opus-5.5,prompt_ambiguity,categorical_eligibility,False,"Left out the $12,000 of financial assistance and used only $487/month of income, which drove net income to $0 and gave the full $298 maximum. The frozen derivation counts the financial assistance as unearned income. The frozen $1,140 annual reference assumes 40 weekly work hours and property taxes alone as shelter costs. The output remains excluded because work hours and occupied-home mortgage status are unlisted." +us,scenario_056,snap,claude-sonnet-4.6,prompt_ambiguity,categorical_eligibility,False,"Found that both income tests pass, then returned $0 after omitting the shelter deduction and state minimum used in the frozen calculation. The frozen $1,140 annual reference assumes 40 weekly work hours and property taxes alone as shelter costs. The output remains excluded because work hours and occupied-home mortgage status are unlisted." +us,scenario_056,snap,claude-sonnet-5,prompt_ambiguity,categorical_eligibility,False,"Said countable income exceeds 130% of the poverty level and treated financial assistance as an asset problem. Both income tests pass in the frozen derivation. The frozen $1,140 annual reference assumes 40 weekly work hours and property taxes alone as shelter costs. The output remains excluded because work hours and occupied-home mortgage status are unlisted." +us,scenario_056,snap,claude-sonnet-5.5,prompt_ambiguity,categorical_eligibility,False,"Explicitly left the $12,000 of financial assistance out of income, which brought countable income down to $487/month and gave the $298 maximum. The frozen derivation counts the financial assistance as unearned income. The frozen $1,140 annual reference assumes 40 weekly work hours and property taxes alone as shelter costs. The output remains excluded because work hours and occupied-home mortgage status are unlisted." +us,scenario_056,snap,deepseek-v4-flash-0731,prompt_ambiguity,categorical_eligibility,False,"Applied only the earned-income and standard deductions and skipped the shelter deduction used in the frozen calculation. The frozen $1,140 annual reference assumes 40 weekly work hours and property taxes alone as shelter costs. The output remains excluded because work hours and occupied-home mortgage status are unlisted." +us,scenario_056,snap,deepseek-v4-pro,prompt_ambiguity,categorical_eligibility,False,"Applied the able-bodied adult (ABAWD) time limit to reduce eligibility to zero months. The frozen $1,140 reference assumes 40 weekly work hours. The developer decision recognizes the zero-hours reading and excludes this output because work hours and occupied-home mortgage status are unlisted." +us,scenario_056,snap,deepseek-v4-pro-0813,prompt_ambiguity,categorical_eligibility,False,"Applied a capped $712 excess shelter deduction built from mortgage interest plus property tax, giving $142/month. The frozen reference uses property taxes alone as shelter costs. The occupied-home reading counts mortgage interest as a shelter cost. The $1,140 annual reference assumes 40 weekly work hours and remains excluded because hours and mortgage residence are unlisted." +us,scenario_056,snap,deepseek-v4.1-flash,prompt_ambiguity,categorical_eligibility,False,"Attributed $0 to 30% of net income exceeding the maximum allotment without showing deductions. The frozen $1,140 annual reference assumes 40 weekly work hours and property taxes alone as shelter costs. The output remains excluded because work hours and occupied-home mortgage status are unlisted." +us,scenario_056,snap,gemini-3-flash-preview,prompt_ambiguity,categorical_eligibility,False,"Built a capped $672 shelter deduction from mortgage interest, property tax and utility expenses that were never listed, giving $127.72/month. The frozen reference uses property taxes alone as shelter costs. The occupied-home reading counts mortgage interest as a shelter cost. The $1,140 annual reference assumes 40 weekly work hours and remains excluded because hours and mortgage residence are unlisted." +us,scenario_056,snap,gemini-3.1-flash-lite-preview,prompt_ambiguity,categorical_eligibility,False,"Said gross income exceeds the SNAP threshold. The gross income test passes in the frozen derivation. The frozen $1,140 annual reference assumes 40 weekly work hours and property taxes alone as shelter costs. The output remains excluded because work hours and occupied-home mortgage status are unlisted." +us,scenario_056,snap,gemini-3.1-pro-preview,prompt_ambiguity,categorical_eligibility,False,"Applied the maximum capped excess shelter deduction using mortgage interest plus property taxes, which left net income at about $489 and gave $158/month. The frozen reference uses property taxes alone as shelter costs. The occupied-home reading counts mortgage interest as a shelter cost. The $1,140 annual reference assumes 40 weekly work hours and remains excluded because hours and mortgage residence are unlisted." +us,scenario_056,snap,gemini-3.5-flash,prompt_ambiguity,categorical_eligibility,False,"Listed self-employment and alimony as countable income and estimated a $292 monthly maximum without explaining its treatment of financial assistance. The frozen $1,140 annual reference assumes 40 weekly work hours and property taxes alone as shelter costs. The output remains excluded because work hours and occupied-home mortgage status are unlisted." +us,scenario_056,snap,gemini-3.5-flash-lite,prompt_ambiguity,categorical_eligibility,False,"Returned $0 without doing any calculation. The frozen $1,140 annual reference assumes 40 weekly work hours and property taxes alone as shelter costs. The output remains excluded because work hours and occupied-home mortgage status are unlisted." +us,scenario_056,snap,gemini-3.6-flash,prompt_ambiguity,categorical_eligibility,False,"Its $140.72/month result implies a capped shelter deduction of about $700, which is only reachable by adding mortgage interest to property taxes. The frozen reference uses property taxes alone as shelter costs. The occupied-home reading counts mortgage interest as a shelter cost. The $1,140 annual reference assumes 40 weekly work hours and remains excluded because hours and mortgage residence are unlisted." +us,scenario_056,snap,gemini-3.7-flash,prompt_ambiguity,categorical_eligibility,False,"Returned $3,504 annually, equal to $292 per month, without a detailed income or shelter calculation. The held FY2026 one-person maximum is $298 per month. The frozen $1,140 reference remains excluded because work hours and occupied-home mortgage status are unlisted." +us,scenario_056,snap,gemini-3.8-flash,prompt_ambiguity,categorical_eligibility,False,"Ruled the household ineligible under the able-bodied adult (ABAWD) work rule. The frozen $1,140 reference assumes 40 weekly work hours. The developer decision recognizes the zero-hours reading and excludes this output because work hours and occupied-home mortgage status are unlisted." +us,scenario_056,snap,gemini-4-argon,prompt_ambiguity,categorical_eligibility,False,"Counted only $13,499 of unearned income and dropped the $4,340 of self-employment income ($361.67/month of earned income). It also capped shelter at $744 using mortgage interest, reaching about $172 of net income. The frozen $1,140 annual reference assumes 40 weekly work hours and property taxes alone as shelter costs. The output remains excluded because work hours and occupied-home mortgage status are unlisted." +us,scenario_056,snap,glm-5.2,prompt_ambiguity,categorical_eligibility,False,"Added $564.08/month of mortgage interest to $995.75 in property taxes and capped excess shelter at $733, giving $159.63/month. The frozen reference uses property taxes alone as shelter costs. The occupied-home reading counts mortgage interest as a shelter cost. The $1,140 annual reference assumes 40 weekly work hours and remains excluded because hours and mortgage residence are unlisted." +us,scenario_056,snap,glm-5.3,prompt_ambiguity,categorical_eligibility,False,"Excluded the $12,000 of financial assistance as welfare income, skipped the 20% earned-income deduction and ignored the property-tax shelter deduction. The frozen derivation counts the financial assistance as income. The frozen $1,140 annual reference assumes 40 weekly work hours and property taxes alone as shelter costs. The output remains excluded because work hours and occupied-home mortgage status are unlisted." +us,scenario_056,snap,gpt-5.4-mini,prompt_ambiguity,categorical_eligibility,False,"Assumed $0 without running the SNAP formula. The frozen $1,140 annual reference assumes 40 weekly work hours and property taxes alone as shelter costs. The output remains excluded because work hours and occupied-home mortgage status are unlisted." +us,scenario_056,snap,gpt-5.4-nano,prompt_ambiguity,categorical_eligibility,False,"Assumed $0 without computing eligibility or the allotment. The frozen $1,140 annual reference assumes 40 weekly work hours and property taxes alone as shelter costs. The output remains excluded because work hours and occupied-home mortgage status are unlisted." +us,scenario_056,snap,gpt-5.5,prompt_ambiguity,categorical_eligibility,False,"Applied $23/month as the federal minimum; the held FY2026 federal minimum is $24/month. The frozen derivation's $63.18 formula benefit exceeds that federal minimum. The frozen $1,140 reference remains excluded because work hours and mortgage residence are unlisted." +us,scenario_056,snap,gpt-5.6-luna,prompt_ambiguity,categorical_eligibility,False,"Attributed $0 to high net income without showing deductions. The frozen $1,140 annual reference assumes 40 weekly work hours and property taxes alone as shelter costs. The output remains excluded because work hours and occupied-home mortgage status are unlisted." +us,scenario_056,snap,gpt-5.6-sol,prompt_ambiguity,categorical_eligibility,False,"Used a capped excess shelter deduction that includes mortgage interest, giving $159/month. The frozen reference uses property taxes alone as shelter costs. The occupied-home reading counts mortgage interest as a shelter cost. The $1,140 annual reference assumes 40 weekly work hours and remains excluded because hours and mortgage residence are unlisted." +us,scenario_056,snap,gpt-5.6-terra,prompt_ambiguity,categorical_eligibility,False,"Built a capped excess shelter deduction from mortgage interest plus property taxes, giving $158/month. The frozen reference uses property taxes alone as shelter costs. The occupied-home reading counts mortgage interest as a shelter cost. The $1,140 annual reference assumes 40 weekly work hours and remains excluded because hours and mortgage residence are unlisted." +us,scenario_056,snap,gpt-6-astra,prompt_ambiguity,categorical_eligibility,False,"Applied the $8,928 annual shelter cap, which is reachable only by adding mortgage interest to property taxes, and got net income of $5,535. The frozen reference uses property taxes alone as shelter costs. The occupied-home reading counts mortgage interest as a shelter cost. The $1,140 annual reference assumes 40 weekly work hours and remains excluded because hours and mortgage residence are unlisted." +us,scenario_056,snap,gpt-6-luna,prompt_ambiguity,categorical_eligibility,False,"Returned $0 because 30% of net income exceeded the one-person maximum, without showing deductions. The frozen $1,140 annual reference assumes 40 weekly work hours and property taxes alone as shelter costs. The output remains excluded because work hours and occupied-home mortgage status are unlisted." +us,scenario_056,snap,gpt-6.1-sol,prompt_ambiguity,categorical_eligibility,False,"Included mortgage interest in shelter costs and hit the $8,928 annual cap, giving a benefit of $1,915.50. The frozen reference uses property taxes alone as shelter costs. The occupied-home reading counts mortgage interest as a shelter cost. The $1,140 annual reference assumes 40 weekly work hours and remains excluded because hours and mortgage residence are unlisted." +us,scenario_056,snap,gpt-6.1-terra,prompt_ambiguity,categorical_eligibility,False,"Its $1,915.50 matches the capped excess shelter deduction built from mortgage interest plus property taxes. The frozen reference uses property taxes alone as shelter costs. The occupied-home reading counts mortgage interest as a shelter cost. The $1,140 annual reference assumes 40 weekly work hours and remains excluded because hours and mortgage residence are unlisted." +us,scenario_056,snap,grok-4.3,prompt_ambiguity,categorical_eligibility,False,"Said income and assets make the household ineligible. The income and asset tests pass in the frozen derivation. The frozen $1,140 annual reference assumes 40 weekly work hours and property taxes alone as shelter costs. The output remains excluded because work hours and occupied-home mortgage status are unlisted." +us,scenario_056,snap,grok-4.5,prompt_ambiguity,categorical_eligibility,False,"Acknowledged that income is within limits and returned $0, citing incomplete shelter and utility details. The frozen $1,140 annual reference assumes 40 weekly work hours and property taxes alone as shelter costs. The output remains excluded because work hours and occupied-home mortgage status are unlisted." +us,scenario_056,snap,grok-4.6,prompt_ambiguity,categorical_eligibility,False,"Returned $0 on the ground that net income was too high with no listed rent or utilities. The frozen calculation uses the listed real estate taxes as shelter costs. The frozen $1,140 annual reference assumes 40 weekly work hours and property taxes alone as shelter costs. The output remains excluded because work hours and occupied-home mortgage status are unlisted." +us,scenario_056,snap,grok-4.7,prompt_ambiguity,categorical_eligibility,False,"Counted only alimony and self-employment income, dropping the $12,000 of financial assistance, and set shelter deductions to $0 despite the listed real estate taxes. The frozen $1,140 annual reference assumes 40 weekly work hours and property taxes alone as shelter costs. The output remains excluded because work hours and occupied-home mortgage status are unlisted." +us,scenario_056,snap,grok-build-0.1,prompt_ambiguity,categorical_eligibility,False,"Used an annual standard deduction of about $3,492 and omitted the shelter deduction used in the frozen calculation. The held FY2026 standard deduction is $209/month. The frozen $1,140 annual reference assumes 40 weekly work hours and property taxes alone as shelter costs. The output remains excluded because work hours and occupied-home mortgage status are unlisted." +us,scenario_056,snap,inkling,prompt_ambiguity,categorical_eligibility,False,"Applied a capped $712 shelter deduction built from mortgage interest plus property taxes, giving $144/month. The frozen reference uses property taxes alone as shelter costs. The occupied-home reading counts mortgage interest as a shelter cost. The $1,140 annual reference assumes 40 weekly work hours and remains excluded because hours and mortgage residence are unlisted." +us,scenario_056,snap,kimi-k2.6,parse_contract_failure,missing_output,False,"Gave no SNAP value or explanation, so there was no answer to score against the $1,140 annual benefit (New Jersey's $95/month minimum)." +us,scenario_056,snap,kimi-k3,prompt_ambiguity,categorical_eligibility,False,"Combined $1,560.17 of mortgage interest and real estate taxes as shelter cost and capped excess shelter at $744, giving $158.13/month. The frozen reference uses property taxes alone as shelter costs. The occupied-home reading counts mortgage interest as a shelter cost. The $1,140 annual reference assumes 40 weekly work hours and remains excluded because hours and mortgage residence are unlisted." +us,scenario_056,snap,minimax-m3,prompt_ambiguity,categorical_eligibility,False,"Said income exceeds the one-person limits. Both income tests pass in the frozen derivation. The frozen $1,140 annual reference assumes 40 weekly work hours and property taxes alone as shelter costs. The output remains excluded because work hours and occupied-home mortgage status are unlisted." +us,scenario_056,snap,muse-spark-1.3,prompt_ambiguity,categorical_eligibility,False,"Applied $23/month after computing a negative formula result; the held FY2026 federal minimum is $24/month. The frozen $1,140 annual reference assumes 40 weekly work hours and property taxes alone as shelter costs. The output remains excluded because work hours and occupied-home mortgage status are unlisted." +us,scenario_056,snap,muse-wonder,prompt_ambiguity,categorical_eligibility,False,"Applied only the earned-income and standard deductions, leaving out the shelter deduction used in the frozen calculation. The frozen $1,140 annual reference assumes 40 weekly work hours and property taxes alone as shelter costs. The output remains excluded because work hours and occupied-home mortgage status are unlisted." +us,scenario_056,snap,ox-alpha,prompt_ambiguity,categorical_eligibility,False,"Capped excess shelter using $564/month of mortgage interest plus $996 of property taxes, giving about $150/month. The frozen reference uses property taxes alone as shelter costs. The occupied-home reading counts mortgage interest as a shelter cost. The $1,140 annual reference assumes 40 weekly work hours and remains excluded because hours and mortgage residence are unlisted." +us,scenario_056,snap,qwen-3.7-max,prompt_ambiguity,categorical_eligibility,False,"Contradicted itself: it said $17,839 exceeds a gross limit of about $19,000, then returned $0 with no shelter deduction. The frozen $1,140 annual reference assumes 40 weekly work hours and property taxes alone as shelter costs. The output remains excluded because work hours and occupied-home mortgage status are unlisted." +us,scenario_056,snap,qwen3.8-max,prompt_ambiguity,categorical_eligibility,False,"Said gross income exceeds 130% of the poverty level and net income exceeds 100%. Both income tests pass in the frozen derivation. The frozen $1,140 annual reference assumes 40 weekly work hours and property taxes alone as shelter costs. The output remains excluded because work hours and occupied-home mortgage status are unlisted." us,scenario_056,ssi,kimi-k2.6,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. us,scenario_056,state_income_tax_before_refundable_credits,deepseek-v4-flash-0731,llm_error,thresholds_rates,False,"The model built the correct NJ gross income base of $5,839 but never applied New Jersey's $10,000 minimum filing threshold for single filers, which exempts this household's entire liability and drives the tax to $0.00. It compounded this by inventing a ""$2,000 standard deduction"" that New Jersey's gross income tax does not provide, then taxed the residual $2,839 at 1.4% to reach $39.75." us,scenario_056,state_income_tax_before_refundable_credits,gpt-5.6-terra,llm_error,thresholds_rates,False,"The model reproduced PolicyEngine's intermediate NJ main income tax exactly — $5,838.53 of gross income less the $1,000 regular exemption, taxed at the 1.4% first-bracket rate — and submitted that $67.75 as the final answer. It omitted the last step: New Jersey's minimum filing threshold exempts a single filer whose gross income is at or below $10,000, so the $67.74 preliminary liability is fully offset to $0.00." us,scenario_056,state_income_tax_before_refundable_credits,grok-4.5,llm_error,taxable_income_or_deductions,False,"The model swept the $12,000 of financial assistance into NJ gross income to reach $17,839, which New Jersey does not tax, and then claimed a $1,428 charitable deduction that the New Jersey gross income tax does not allow at all. Its residual $3,462 taxed at 1.4% yields $48.47, and it never reached the dispositive rule — the $10,000 single-filer minimum filing threshold that zeroes the liability on the true $5,838.53 gross income base." us,scenario_056,state_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"The model returned no value and no explanation for state_income_tax_before_refundable_credits, so the required key was absent from the submitted outputs. This is a contract failure rather than a substantive modeling error: the correct derivation is $5,838.53 of NJ gross income less the $1,000 regular exemption at 1.4% = $67.74, fully exempted by New Jersey's $10,000 minimum filing threshold to $0.00." us,scenario_056,state_income_tax_before_refundable_credits,qwen-3.7-max,llm_error,taxable_income_or_deductions,False,"The model treated the $12,000 of financial assistance as New Jersey gross income, inflating the base to $13,772.82 after the $1,000 exemption, when NJ gross income is only the $1,498.53 alimony plus $4,340.00 self-employment income. It then abandoned its own $192.82 arithmetic and submitted $299.43, a figure no step in its reasoning produces, and it never applied New Jersey's $10,000 single-filer minimum filing threshold, which exempts the entire $67.74 preliminary liability to $0.00." -us,scenario_056,state_refundable_credits,claude-fable-5,llm_error,credit_phaseout,False,"Applied the federal minimum age of 25 for childless filers to the NJ EITC. New Jersey extends its childless EITC to filers 18 and older, so this 20-year-old with $4,033.39 of earned income gets a refundable NJ EITC." -us,scenario_056,state_refundable_credits,claude-fable-5.1,llm_error,credit_phaseout,False,"Correctly used NJ's age-18 childless EITC and earned income of $4,033.39. It applied the 40% match to the $308.55 phased-in federal-formula credit to get $123.42. The engine's $265.60 equals 40% of the $664 2026 maximum childless credit, not 40% of the phased-in amount." -us,scenario_056,state_refundable_credits,claude-haiku-4.5,llm_error,credit_phaseout,False,"Said New Jersey has no state EITC or other refundable credit. In fact NJ has a refundable EITC at 40% of the federal formula that covers childless filers 18 and older, so this 20-year-old self-employed head qualifies." -us,scenario_056,state_refundable_credits,claude-haiku-5.5,llm_error,credit_phaseout,False,"Made NJ refundable credits depend on having tax liability and qualifying children. The NJ EITC is refundable whether or not there is liability, and it covers childless filers 18 and older, so the head's $4,033.39 of earned income produces a credit." -us,scenario_056,state_refundable_credits,claude-opus-4.7,llm_error,credit_phaseout,False,"Used an outdated NJ childless-EITC age floor of 21. New Jersey lowered the minimum age to 18, so this 20-year-old with self-employment earnings qualifies for the refundable NJ EITC." -us,scenario_056,state_refundable_credits,claude-opus-4.8,llm_error,credit_phaseout,False,"Ruled out the NJ EITC because of age, unmarried-partner status, and 'significant unearned income'. NJ's childless EITC covers filers 18 and older, and the head's only unearned income is $1,499 of alimony, which is not investment income for the EITC test, so it does not disqualify them." -us,scenario_056,state_refundable_credits,claude-opus-5,llm_error,credit_phaseout,False,"Required federal EITC eligibility and used the federal under-25 exclusion. New Jersey separately extends its EITC to childless filers 18 and older, so the head qualifies on $4,033.39 of earned income." -us,scenario_056,state_refundable_credits,claude-opus-5.5,llm_error,credit_phaseout,False,"Correctly found the NJ childless EITC for ages 18 and older, with earned income of $4,033.39 and a phased-in credit of $308.55. It took 40% of that to get $123.42. The engine's $265.60 equals 40% of the $664 2026 maximum childless credit." -us,scenario_056,state_refundable_credits,claude-sonnet-4.6,llm_error,credit_phaseout,False,"Assumed the NJEITC requires federal EITC eligibility and applied the federal 25–64 age range. New Jersey extends its EITC to childless filers 18 and older without federal eligibility, so this 20-year-old receives a refundable NJ EITC." -us,scenario_056,state_refundable_credits,claude-sonnet-5,llm_error,credit_phaseout,False,"Applied the federal age requirement of 25 or older for childless workers and speculated that the head was someone's dependent. The head is the filer, and NJ's childless EITC covers filers 18 and older, so a refundable NJ EITC is owed on $4,033.39 of earned income." -us,scenario_056,state_refundable_credits,claude-sonnet-5.5,llm_error,credit_phaseout,False,"Awarded the $50 NJ property tax credit, but gross income of $5,839 is below NJ's $10,000 filing threshold, and filers below the threshold get that credit only if they are 65 or older, blind, or disabled. It also missed the NJ childless EITC for filers 18 and older, which is the household's actual refundable credit." -us,scenario_056,state_refundable_credits,deepseek-v4-flash-0731,llm_error,credit_phaseout,False,"Assumed NJ's refundable EITC requires federal EITC eligibility. New Jersey extends the credit to childless filers 18 and older who are too young for the federal credit, so the 20-year-old head qualifies." -us,scenario_056,state_refundable_credits,deepseek-v4-pro,llm_error,credit_phaseout,False,"Set the NJ EITC to 40% of a $0 federal EITC. NJ computes a federal-formula credit for childless filers aged 18–24 who are federally ineligible only because of age, so the head receives a positive refundable credit." -us,scenario_056,state_refundable_credits,deepseek-v4-pro-0813,llm_error,credit_phaseout,False,"Correctly used NJ's age-18 childless EITC, but applied 7.65% to the gross $4,340 of self-employment income. EITC earned income is net self-employment earnings minus the deductible half of SE tax ($306.61), which is $4,033.39. The 40% match it used also does not produce the engine's $265.60." -us,scenario_056,state_refundable_credits,deepseek-v4.1-flash,llm_error,credit_phaseout,False,"Used the federal age-25 floor and so set the NJ EITC to 40% of $0. New Jersey's childless EITC covers filers 18 and older, so this 20-year-old with $4,033.39 of earned income qualifies." -us,scenario_056,state_refundable_credits,gemini-3-flash-preview,llm_error,credit_phaseout,False,"Required federal EITC qualification for the NJ EITC. New Jersey grants its EITC to childless filers 18 and older who fail only the federal age test, so the head receives a refundable credit." -us,scenario_056,state_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,credit_phaseout,False,"Its $0 answer means it never applied New Jersey's childless EITC for filers 18 and older. That credit applies to this 20-year-old's $4,033.39 of earned income (self-employment income minus half of SE tax), and the engine computes $265.60." -us,scenario_056,state_refundable_credits,gemini-3.1-pro-preview,llm_error,credit_phaseout,False,"Correctly used NJ's age-18 rule, the 40% match, and earned income of $4,033, giving a $309 phased-in federal-formula credit and a $123 NJ credit. The engine's $265.60 equals 40% of the $664 2026 maximum childless credit, not 40% of the phased-in amount." -us,scenario_056,state_refundable_credits,gemini-3.5-flash,llm_error,credit_phaseout,False,"Correctly applied NJ's look-alike EITC for ages 18–24 at 40% of the phased-in federal-formula credit. Its earned income figure of $4,008 was slightly off from $4,033.39, giving about $123. The engine's $265.60 equals 40% of the $664 2026 maximum childless credit." -us,scenario_056,state_refundable_credits,gemini-3.5-flash-lite,llm_error,credit_phaseout,False,"Gave $0 without a derivation, which means it missed New Jersey's refundable EITC for childless filers 18 and older. That credit applies to the head's $4,033.39 of self-employment earned income, and the engine computes $265.60." -us,scenario_056,state_refundable_credits,gemini-3.6-flash,llm_error,credit_phaseout,False,"Made the NJ EITC depend on federal EITC eligibility and on having qualifying children. NJ extends its EITC to childless filers 18 and older who are federally ineligible because of age, so the head qualifies." -us,scenario_056,state_refundable_credits,gemini-3.7-flash,llm_error,credit_phaseout,False,"Used an outdated minimum age of 21 for the NJ childless EITC. New Jersey lowered the floor to 18, so this 20-year-old with self-employment earnings receives the refundable NJ EITC." -us,scenario_056,state_refundable_credits,gemini-3.8-flash,llm_error,credit_phaseout,False,"Mixed up the NJ Child Tax Credit's under-6 child requirement with EITC eligibility and required federal EITC eligibility. NJ's EITC covers childless filers 18 and older, so the head qualifies on $4,033.39 of earned income." -us,scenario_056,state_refundable_credits,gemini-4-argon,llm_error,credit_phaseout,False,"Treated income below NJ's filing threshold as ruling out the NJ EITC. The NJ EITC is refundable and can be claimed by filers below the threshold, and it covers childless filers 18 and older, so the head receives it. The filing-threshold limit applies only to the $50 property tax credit." -us,scenario_056,state_refundable_credits,glm-5.2,llm_error,credit_phaseout,False,"Carried the federal 25–64 childless age range over to the NJ EITC. New Jersey extends the credit to childless filers 18 and older, so this 20-year-old qualifies." -us,scenario_056,state_refundable_credits,glm-5.3,llm_error,credit_phaseout,False,"Said the NJ childless EITC requires age 21 or older, which is the superseded rule. The current NJ floor is 18, so the 20-year-old head qualifies for the refundable credit." -us,scenario_056,state_refundable_credits,gpt-5.4-mini,llm_error,credit_phaseout,False,"Found no NJ refundable credit and missed New Jersey's EITC for childless filers 18 and older. That credit applies to the head's $4,033.39 of earned income (self-employment income minus half of SE tax)." -us,scenario_056,state_refundable_credits,gpt-5.4-nano,llm_error,credit_phaseout,False,"Treated the absence of children as ruling out any NJ refundable credit. NJ's EITC is available to childless filers 18 and older, so the 20-year-old self-employed head receives it." -us,scenario_056,state_refundable_credits,gpt-5.5,llm_error,credit_phaseout,False,"Made refundable credits depend on having dependents and positive NJ liability. The NJ EITC is refundable regardless of liability and covers childless filers 18 and older, so the head receives it on $4,033.39 of earned income." -us,scenario_056,state_refundable_credits,gpt-5.6-luna,llm_error,credit_phaseout,False,"Concluded that no state EITC applies, missing New Jersey's extension of its EITC to childless filers 18 and older. The 20-year-old head with self-employment earnings qualifies for it." -us,scenario_056,state_refundable_credits,gpt-5.6-sol,llm_error,credit_phaseout,False,"Awarded the $50 NJ property tax credit, but filers below NJ's $10,000 filing threshold get that credit only if they are 65 or older, blind, or disabled, and gross income here is $5,839. It also missed the NJ childless EITC for filers 18 and older, which is the household's actual refundable credit." -us,scenario_056,state_refundable_credits,gpt-5.6-terra,llm_error,credit_phaseout,False,"Correctly applied NJ's age-18 childless EITC, but computed the federal-formula credit as $332 (7.65% × gross $4,340 of self-employment income). EITC earned income is reduced by the deductible half of SE tax to $4,033.39, and its 40% match does not produce the engine's $265.60." -us,scenario_056,state_refundable_credits,gpt-6-astra,llm_error,credit_phaseout,False,"Correctly used NJ's age-18 childless EITC and earnings net of half of SE tax, and applied 40% to the $308.55 phased-in credit to get $123.42. The engine's $265.60 equals 40% of the $664 2026 maximum childless credit." -us,scenario_056,state_refundable_credits,gpt-6-luna,llm_error,credit_phaseout,False,"Said the head does not qualify for the state EITC. New Jersey's EITC covers childless filers 18 and older, so this 20-year-old with $4,033.39 of earned income receives a refundable NJ EITC." -us,scenario_056,state_refundable_credits,gpt-6-sol,llm_error,credit_phaseout,False,"Correctly applied NJ's EITC for childless 20-year-olds at 40% of the $308.55 age-adjusted federal-formula credit, giving $123.42. The engine's $265.60 equals 40% of the $664 2026 maximum childless credit." -us,scenario_056,state_refundable_credits,gpt-6.1-sol,llm_error,credit_phaseout,False,"Correctly applied NJ's childless EITC for ages 18 and older with a 40% match on the age-independent federal-formula credit from net earned income, giving $123.42. The engine's $265.60 equals 40% of the $664 2026 maximum childless credit." -us,scenario_056,state_refundable_credits,grok-4.3,llm_error,credit_phaseout,False,"Found no qualifying state credit and missed New Jersey's refundable EITC for childless filers 18 and older. That credit applies to the head's $4,033.39 of self-employment earned income." -us,scenario_056,state_refundable_credits,grok-4.5,llm_error,credit_phaseout,False,"Assumed that no federal EITC means no NJ EITC. New Jersey computes its own federal-formula credit for childless filers aged 18–24 who fail only the federal age test, so the head qualifies." -us,scenario_056,state_refundable_credits,grok-4.6,llm_error,credit_phaseout,False,"Linked the NJ EITC to receiving the federal EITC. NJ extends the credit to childless filers 18 and older who are federally ineligible because of age, so the 20-year-old head receives it." -us,scenario_056,state_refundable_credits,grok-4.7,llm_error,credit_phaseout,False,"Correctly rejected the $50 property tax credit, but set the NJ EITC to 40% of a $0 federal EITC. New Jersey grants its EITC to childless filers 18 and older who are too young for the federal credit." -us,scenario_056,state_refundable_credits,grok-build-0.1,llm_error,credit_phaseout,False,"Set the NJ EITC to 40% of a $0 federal EITC, missing NJ's own eligibility rule for childless filers 18 and older. Under that rule the 20-year-old head receives a refundable credit on $4,033.39 of earned income." -us,scenario_056,state_refundable_credits,inkling,llm_error,credit_phaseout,False,"Assumed that federal ineligibility rules out the NJ EITC. New Jersey extends the EITC to childless filers 18 and older regardless of the federal age-25 floor, so the head qualifies." -us,scenario_056,state_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"No value or explanation was returned for state_refundable_credits, so there was no answer to score." -us,scenario_056,state_refundable_credits,kimi-k3,llm_error,credit_phaseout,False,"Computed the NJ EITC as 40% of a federal EITC set to $0 by the 25–64 age range. New Jersey extends the credit to childless filers 18 and older, so this 20-year-old qualifies." -us,scenario_056,state_refundable_credits,minimax-m3,llm_error,credit_phaseout,False,"Concluded that the household's composition rules out any NJ refundable credit. NJ's EITC covers single, childless filers 18 and older, so the head receives it on $4,033.39 of earned income." -us,scenario_056,state_refundable_credits,muse-spark-1.3,llm_error,credit_phaseout,False,"Treated the absence of qualifying children as ruling out NJ refundable credits. New Jersey's EITC is available to childless filers 18 and older, so the head qualifies." -us,scenario_056,state_refundable_credits,muse-wonder,llm_error,credit_phaseout,False,Required a federal EITC as the basis for any NJ refundable credit. New Jersey separately grants its EITC to childless filers 18 and older who fail only the federal age test. -us,scenario_056,state_refundable_credits,ox-alpha,llm_error,credit_phaseout,False,"Computed the NJ EITC as a share of a federal EITC that is $0 for an age-ineligible childless filer. NJ's own eligibility rule covers childless filers 18 and older, so the 20-year-old head receives a credit." -us,scenario_056,state_refundable_credits,qwen-3.7-max,llm_error,credit_phaseout,False,"Concluded that the NJ EITC does not apply without qualifying children. New Jersey's EITC covers childless filers 18 and older, and the head's $4,033.39 of self-employment earned income qualifies." -us,scenario_056,state_refundable_credits,qwen3.8-max,llm_error,credit_phaseout,False,"Made refundable credits depend on having children and positive NJ liability. The NJ EITC is refundable without liability and covers childless filers 18 and older, so the head receives it." +us,scenario_056,state_refundable_credits,claude-fable-5,llm_error,credit_phaseout,False,"Applied the federal age-25 minimum for childless EITC to New Jersey and concluded the NJ EITC is $0. NJ extends its EITC to childless filers aged 18 and older, so the 20-year-old qualifies based on $4,033.39 of net SE earnings." +us,scenario_056,state_refundable_credits,claude-fable-5.1,llm_error,credit_phaseout,False,"Recognized NJ's age-18 childless EITC rule and calculated a $308.55 federal-equivalent phase-in on $4,033.39 of net SE earnings, then took 40% to get $123.42. For this age-only eligibility pathway, the engine pays 40% of the $664 federal childless maximum, or $265.60." +us,scenario_056,state_refundable_credits,claude-haiku-4.5,llm_error,credit_phaseout,False,"Asserted that New Jersey has no state EITC or other refundable credits. NJ has a refundable EITC that covers childless filers from age 18, so this 20-year-old with $4,033.39 of net SE earnings qualifies." +us,scenario_056,state_refundable_credits,claude-haiku-5.5,llm_error,credit_phaseout,False,"Treated NJ refundable credits as depending on NJ tax liability and qualifying children. The NJ EITC is refundable without any liability and covers childless filers aged 18+, so the head's $4,033.39 of net SE earnings produces a credit." +us,scenario_056,state_refundable_credits,claude-opus-4.7,llm_error,credit_phaseout,False,"Used a minimum age of 21 for the NJ childless EITC. NJ lowered that minimum to 18, so the 20-year-old head qualifies based on $4,033.39 of net SE earnings." +us,scenario_056,state_refundable_credits,claude-opus-4.8,llm_error,credit_phaseout,False,"Concluded that unmarried-partner status, age 20, and unearned income rule out any credit. Alimony is not investment income for the EITC disqualification test, and NJ extends its childless EITC to filers aged 18+, so the $4,033.39 of net SE earnings qualifies." +us,scenario_056,state_refundable_credits,claude-opus-5,llm_error,credit_phaseout,False,"Required federal EITC eligibility and applied the under-25 exclusion. NJ separately extends its EITC to childless filers aged 18–24 who fail the federal age test, so the head qualifies." +us,scenario_056,state_refundable_credits,claude-opus-5.5,llm_error,credit_phaseout,False,"Recognized NJ's age-18 childless rule, computed net earnings of $4,033.39 and a 7.65% federal-equivalent phase-in of $308.55, and took 40% to get $123.42. For this age-only eligibility pathway, the engine pays 40% of the $664 federal childless maximum, or $265.60." +us,scenario_056,state_refundable_credits,claude-sonnet-4.6,llm_error,credit_phaseout,False,"Required federal EITC eligibility and applied the federal 25–64 age range. NJ extends its EITC to childless filers aged 18 and older, so the 20-year-old head qualifies based on $4,033.39 of net SE earnings." +us,scenario_056,state_refundable_credits,claude-sonnet-5,llm_error,credit_phaseout,False,"Speculated that the head is a dependent and applied the federal age-25 childless rule. The head files as the tax unit head, and NJ extends its childless EITC to filers aged 18+, so the credit applies." +us,scenario_056,state_refundable_credits,claude-sonnet-5.5,llm_error,credit_phaseout,False,"Claimed the $50 NJ property-tax credit as a refundable credit. For filers below the NJ filing threshold, this refundable credit requires being 65+, blind, or disabled, and the model missed the NJ EITC available to childless filers aged 18+." +us,scenario_056,state_refundable_credits,deepseek-v4-flash-0731,llm_error,credit_phaseout,False,"Made NJ's credit depend on federal EITC eligibility and denied it because of age 20. NJ extends its EITC to childless filers aged 18–24 who fail the federal age test, so the head qualifies." +us,scenario_056,state_refundable_credits,deepseek-v4-pro,llm_error,credit_phaseout,False,"Set NJ EITC equal to a share of a $0 federal EITC. NJ computes a federal-equivalent credit for childless filers aged 18+ who fail the federal age test, so the head receives a credit based on $4,033.39 of net SE earnings." +us,scenario_056,state_refundable_credits,deepseek-v4-pro-0813,llm_error,credit_phaseout,False,"Applied the 7.65% phase-in to gross SE income of $4,340 rather than to earned income net of half the SE tax ($4,033.39). It then multiplied by 40%, giving $132.80. For this age-only eligibility pathway, the engine pays 40% of the $664 federal childless maximum, or $265.60." +us,scenario_056,state_refundable_credits,deepseek-v4.1-flash,llm_error,credit_phaseout,False,"Derived the NJ EITC solely as 40% of a $0 federal EITC. NJ extends its EITC to childless filers aged 18+ who fail the federal age-25 test, so the head qualifies." +us,scenario_056,state_refundable_credits,gemini-3-flash-preview,llm_error,credit_phaseout,False,"Required federal EITC eligibility for the NJ EITC. NJ separately covers childless filers aged 18–24, so the 20-year-old head qualifies based on $4,033.39 of net SE earnings." +us,scenario_056,state_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,credit_phaseout,False,"Returned $0 without considering the NJ EITC. That credit covers childless filers aged 18+ and pays this head 40% of the $664 federal childless maximum, or $265.60." +us,scenario_056,state_refundable_credits,gemini-3.1-pro-preview,llm_error,credit_phaseout,False,"Recognized NJ's age-18 childless rule and estimated a phased-in federal-equivalent credit of about $309 on $4,033 of net earnings, then took 40% to get $123. For this age-only eligibility pathway, the engine pays 40% of the $664 federal childless maximum, or $265.60." +us,scenario_056,state_refundable_credits,gemini-3.5-flash,llm_error,credit_phaseout,False,"Recognized NJ's age 18–24 childless extension and took 40% of a phased-in federal-equivalent credit of about $307 to get $123. For this age-only eligibility pathway, the engine pays 40% of the $664 federal childless maximum, or $265.60." +us,scenario_056,state_refundable_credits,gemini-3.5-flash-lite,llm_error,credit_phaseout,False,"Stated $0 without considering the NJ EITC. That credit covers childless filers aged 18+, and the 20-year-old head qualifies based on $4,033.39 of net SE earnings." +us,scenario_056,state_refundable_credits,gemini-3.6-flash,llm_error,credit_phaseout,False,"Tied NJ refundable credits to federal EITC eligibility and qualifying children. NJ extends its EITC to childless filers aged 18+ who fail the federal age test, so the head qualifies." +us,scenario_056,state_refundable_credits,gemini-3.7-flash,llm_error,credit_phaseout,False,"Used a minimum age of 21 for NJ refundable credits. NJ's childless EITC starts at age 18, so the 20-year-old head qualifies based on $4,033.39 of net SE earnings." +us,scenario_056,state_refundable_credits,gemini-3.8-flash,llm_error,credit_phaseout,False,"Required federal EITC eligibility for the NJ EITC. NJ extends its credit to childless filers aged 18–24 who fail the federal age-25 test, so the head qualifies." +us,scenario_056,state_refundable_credits,gemini-4-argon,llm_error,credit_phaseout,False,"Denied the NJ EITC because income falls below the filing threshold. Filing is assumed, the EITC is refundable without any liability, and NJ covers childless filers aged 18+, so the head qualifies." +us,scenario_056,state_refundable_credits,glm-5.2,llm_error,credit_phaseout,False,"Applied the federal childless age range of 25–64 to New Jersey. NJ extends its EITC to childless filers aged 18 and older, so the 20-year-old head qualifies." +us,scenario_056,state_refundable_credits,glm-5.3,llm_error,credit_phaseout,False,"Used a minimum age of 21 for the NJ childless EITC. That threshold is outdated; NJ lowered it to 18, so the 20-year-old head qualifies based on $4,033.39 of net SE earnings." +us,scenario_056,state_refundable_credits,gpt-5.4-mini,llm_error,credit_phaseout,False,"Found no NJ refundable credit and missed the NJ EITC for childless filers aged 18+. For this age-only eligibility pathway, the engine pays 40% of the $664 federal childless maximum, or $265.60." +us,scenario_056,state_refundable_credits,gpt-5.4-nano,llm_error,credit_phaseout,False,"Required children or other explicit indicators for NJ refundable credits. The NJ EITC covers childless filers aged 18+, and the head's $4,033.39 of net SE earnings qualifies." +us,scenario_056,state_refundable_credits,gpt-5.5,llm_error,credit_phaseout,False,"Made NJ refundable credits depend on dependents and positive NJ liability. The NJ EITC is refundable regardless of liability and covers childless filers aged 18+, so the head qualifies." +us,scenario_056,state_refundable_credits,gpt-5.6-luna,llm_error,credit_phaseout,False,"Asserted that no state EITC applies. NJ extends its EITC to childless filers aged 18+, so the 20-year-old head qualifies based on $4,033.39 of net SE earnings." +us,scenario_056,state_refundable_credits,gpt-5.6-sol,llm_error,credit_phaseout,False,"Claimed the $50 NJ property-tax credit as refundable. For filers below the NJ filing threshold, this refundable credit requires being 65+, blind, or disabled, and the model missed the NJ EITC for childless filers aged 18+." +us,scenario_056,state_refundable_credits,gpt-5.6-terra,llm_error,credit_phaseout,False,"Computed the federal-formula credit as $332, which is 7.65% of gross SE income of $4,340, without first subtracting half the SE tax to reach $4,033.39 of earned income. It then multiplied by 40%, giving $132.80. For this age-only eligibility pathway, the engine pays 40% of the $664 federal childless maximum, or $265.60." +us,scenario_056,state_refundable_credits,gpt-6-astra,llm_error,credit_phaseout,False,"Recognized NJ's age-18 childless rule and calculated a federal-equivalent phase-in on earnings net of half SE tax ($308.55), then took 40% to get $123.42. For this age-only eligibility pathway, the engine pays 40% of the $664 federal childless maximum, or $265.60." +us,scenario_056,state_refundable_credits,gpt-6-luna,llm_error,credit_phaseout,False,"Concluded that the head fails the state EITC requirements. NJ extends its EITC to childless filers aged 18+, so the 20-year-old head qualifies based on $4,033.39 of net SE earnings." +us,scenario_056,state_refundable_credits,gpt-6-sol,llm_error,credit_phaseout,False,"Recognized NJ's childless extension to a 20-year-old and calculated the $308.55 federal-equivalent phase-in, then took 40% to get $123.42. For this age-only eligibility pathway, the engine pays 40% of the $664 federal childless maximum, or $265.60." +us,scenario_056,state_refundable_credits,gpt-6.1-sol,llm_error,credit_phaseout,False,"Recognized NJ's age-18 childless EITC rule and calculated a federal-equivalent phase-in on net earned income, then took 40% of the $308.55 phased-in credit to get $123.42. For this age-only eligibility pathway, the engine pays 40% of the $664 federal childless maximum, or $265.60." +us,scenario_056,state_refundable_credits,gpt-6.1-terra,llm_error,credit_phaseout,False,"Found no NJ refundable credit for a childless 20-year-old. NJ's EITC covers childless filers aged 18+ and pays this head 40% of the $664 federal childless maximum, or $265.60." +us,scenario_056,state_refundable_credits,grok-4.3,llm_error,credit_phaseout,False,"Returned $0 and missed the NJ EITC for childless filers aged 18+. That credit applies to the head's $4,033.39 of net SE earnings." +us,scenario_056,state_refundable_credits,grok-4.5,llm_error,credit_phaseout,False,"Derived the NJ EITC only from a $0 federal EITC. NJ computes a federal-equivalent credit for childless filers aged 18–24 who fail the federal age test, so the head qualifies." +us,scenario_056,state_refundable_credits,grok-4.6,llm_error,credit_phaseout,False,"Assumed no federal EITC means no NJ EITC. NJ separately extends its EITC to childless filers aged 18+, so the 20-year-old head qualifies." +us,scenario_056,state_refundable_credits,grok-4.7,llm_error,credit_phaseout,False,"Correctly excluded the $50 property-tax credit but tied the NJ EITC to the $0 federal EITC. NJ extends its EITC to childless filers aged 18+, so the head qualifies based on $4,033.39 of net SE earnings." +us,scenario_056,state_refundable_credits,grok-build-0.1,llm_error,credit_phaseout,False,"Set the NJ EITC at 40% of a $0 federal EITC. NJ covers childless filers aged 18–24 who fail the federal age test with a federal-equivalent credit, so the head qualifies." +us,scenario_056,state_refundable_credits,inkling,llm_error,credit_phaseout,False,"Treated federal EITC ineligibility as disqualifying for the NJ EITC. NJ extends its credit to childless filers aged 18+, so the 20-year-old head qualifies." +us,scenario_056,state_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"Submitted no value or explanation for state_refundable_credits, so there was no answer to score." +us,scenario_056,state_refundable_credits,kimi-k3,llm_error,credit_phaseout,False,"Applied the federal 25–64 childless age range to the NJ EITC. NJ extends its EITC to childless filers aged 18+, so the 20-year-old head qualifies based on $4,033.39 of net SE earnings." +us,scenario_056,state_refundable_credits,minimax-m3,llm_error,credit_phaseout,False,"Treated household composition with no children as ruling out NJ credits. NJ's EITC covers childless filers aged 18+, so the head qualifies based on $4,033.39 of net SE earnings." +us,scenario_056,state_refundable_credits,muse-spark-1.3,llm_error,credit_phaseout,False,"Required qualifying children for NJ refundable credits. NJ's EITC covers childless filers aged 18+, so the 20-year-old head qualifies." +us,scenario_056,state_refundable_credits,muse-wonder,llm_error,credit_phaseout,False,"Required federal EITC eligibility as the basis for NJ credits. NJ extends its EITC to childless filers aged 18–24 who fail the federal age test, so the head qualifies." +us,scenario_056,state_refundable_credits,ox-alpha,llm_error,credit_phaseout,False,"Computed the NJ EITC as a share of a $0 federal EITC for an age-ineligible filer. NJ separately covers childless filers aged 18+, so the head qualifies based on $4,033.39 of net SE earnings." +us,scenario_056,state_refundable_credits,qwen-3.7-max,llm_error,credit_phaseout,False,"Required qualifying children for the NJ EITC. NJ's EITC covers childless filers aged 18+, and the head's $4,033.39 of net SE earnings qualifies." +us,scenario_056,state_refundable_credits,qwen3.8-max,llm_error,credit_phaseout,False,"Required qualifying children and NJ tax liability for refundable credits. The NJ EITC is refundable regardless of liability and covers childless filers aged 18+, so the head qualifies." us,scenario_056,tanf,glm-5.3,llm_error,categorical_eligibility,False,"The model read the $12,000 `financial_assistance` input as if it were reported TANF receipt and echoed it back verbatim as the computed benefit, when the question asks what PolicyEngine computes for `tanf` from the household facts. It never applied TANF's categorical requirement that the assistance unit contain a dependent child — New Jersey's WorkFirst NJ TANF covers only units with a child under 18 (or 18 and in school full time), while childless adults fall to WFNJ General Assistance, which is not TANF — so this childless 20-year-old head yields $0. Its answer of exactly 12000 is arithmetically identical to the input line it copied, confirming no eligibility test or benefit computation was performed at all." us,scenario_056,tanf,kimi-k2.6,parse_contract_failure,missing_output,False,"The model returned no `tanf` entry in its `outputs` object and no explanation, so the required key was absent rather than substantively wrong. The correct derivation is that WorkFirst NJ TANF requires an assistance unit containing a dependent child, and this single 20-year-old head with zero children fails that categorical test, producing $0." us,scenario_057,federal_refundable_credits,claude-fable-5,llm_error,thresholds_rates,False,"It correctly put the couple on the EITC plateau, but it used a max of about $659 and then cut that to $636 for 'lookup-table rounding'. On the plateau the credit is the full 2026 childless maximum of $664, with no rounding reduction." @@ -5228,56 +5376,57 @@ us,scenario_057,self_employment_tax,kimi-k2.6,parse_contract_failure,missing_out us,scenario_057,self_employment_tax,minimax-m3,llm_error,thresholds_rates,False,"The model computed the correct $1,469.46 from $9,604.40 × 15.3%, then added roughly $82.60 of 0.9% Additional Medicare Tax by treating $400 as the AMT threshold; the AMT threshold is $250,000 of combined earnings for joint filers, and the prompt explicitly excludes Additional Medicare Tax from this output. Its arithmetic is also self-contradictory — the stated components sum to $1,552.06, not the $1,531.79 submitted — where the correct answer is the unadjusted $1,469.47." us,scenario_057,self_employment_tax,qwen-3.7-max,llm_error,thresholds_rates,False,"The model fabricated a ""$12,000 threshold for self-employment tax liability"" and zeroed the tax; no such filing floor exists, and the only threshold in §1402(b) is $400 of net earnings, which $9,604.40 clears. Applying the 15.3% rate to that base gives $1,469.47." us,scenario_057,self_employment_tax,qwen3.8-max,llm_error,taxable_income_or_deductions,False,"The model derived the correct liability — 0.153 × $9,604.40 = $1,469.47 — and then reported half of it, confusing the §164(f) above-the-line deduction for one-half of SE tax with the tax owed; that deduction reduces AGI and never reduces the §1401 liability itself. Its submitted $734.76 is not even the correct half ($734.74), and the requested output is the full $1,469.47." -us,scenario_057,snap,claude-fable-5,prompt_ambiguity,age_disability,False,"It counted only the $10,400 SE income and $38 of disability benefits. It left out the head's SSI of $602.58/month, which SNAP counts as unearned income, so its net income came out near $485 instead of $1,090.08. That inflated the benefit to about $380/month, against the correct $219 (Jan–Sep) and $232.74 (Oct–Dec)." -us,scenario_057,snap,claude-fable-5.1,prompt_ambiguity,age_disability,False,"It counted SSI at the couple rate of $1,099/month. PolicyEngine pays SSI only to the head, at the $994 individual rate less $391.42 of countable earnings, which is $602.58. That pushed net income to $1,586 instead of $1,090.08 and cut the benefit to about $70/month instead of $219. It also kept the FY2026 $546 maximum for October–December instead of using the FY2027 values." -us,scenario_057,snap,claude-haiku-4.5,prompt_ambiguity,age_disability,False,"Its own reasoning described low income and assets under the limit, yet it gave $0 by guessing that income exceeded the net limit. Net income of $1,090.08 is 62% of the $1,762.50 poverty line, and SSI receipt makes the household categorically eligible. The correct benefit is $219/month for most of the year." -us,scenario_057,snap,claude-haiku-5.5,prompt_ambiguity,age_disability,False,"It claimed the asset and net income tests rule out a benefit. The $912 in bank assets is well under the limit, and net income of $1,090.08 is under 100% of the poverty line, so the household gets $546 − $327 = $219/month for most of the year." -us,scenario_057,snap,claude-opus-4.7,prompt_ambiguity,age_disability,False,"It left the head's $602.58/month SSI out of income. It also mixed periods, subtracting a monthly $219 standard deduction from annual income and then reporting $6,240, which doesn't follow from its own $3,990 result. Done correctly, monthly net income is $1,090.08 and the benefit is $219/month." -us,scenario_057,snap,claude-opus-4.8,prompt_ambiguity,age_disability,False,"It left out the head's $602.58/month SSI and mis-annualized the $38 of disability benefits as $456. It then raised its estimate for medical deductions that don't exist: $40/year of OTC expenses is far below the $35/month threshold. With SSI counted, net income is $1,090.08 and the benefit is $219/month." -us,scenario_057,snap,claude-opus-5,prompt_ambiguity,age_disability,False,"It assumed net income near zero and used a two-person maximum allotment of about $304/month. The FY2026 maximum is $546. Net income is actually $1,090.08 once the $866.67 SE earnings and $602.58 SSI are counted, so the household's expected contribution is $327/month." -us,scenario_057,snap,claude-opus-5.5,prompt_ambiguity,age_disability,False,"It counted SSI of $1,098.58/month, the couple-rate figure. PolicyEngine's SSI is $602.58, paid to the head alone at the $994 individual rate less $391.42 of countable earnings. That raised net income to $1,586 instead of $1,090.08 and dropped the benefit to $70/month instead of $219. It also ignored the higher October–December allotment." -us,scenario_057,snap,claude-sonnet-4.6,prompt_ambiguity,age_disability,False,"It left the head's $602.58/month SSI out of income. It also applied a 40% cost-of-production deduction to SE income, but PolicyEngine counts the full $866.67/month as earned income. Together these gave net income of about $205/month instead of $1,090.08, plus it used an outdated $535 maximum." -us,scenario_057,snap,claude-sonnet-5,prompt_ambiguity,age_disability,False,"It cut SE income using a self-employment-tax-style 50% adjustment, invented a $5 medical deduction, and left out the head's $602.58/month SSI. Its final $297/month doesn't follow from any consistent net income figure. The correct chain is $1,472.42 gross, minus $173.33 earned deduction and $209 standard deduction, giving $1,090.08 net and a $219/month benefit." -us,scenario_057,snap,claude-sonnet-5.5,prompt_ambiguity,age_disability,False,"It added SSI of about $1,099/month, the couple-rate figure. PolicyEngine pays the head alone $602.58 at the individual rate. That raised net income to about $1,586 instead of $1,090.08 and left a benefit of $70/month instead of $219." -us,scenario_057,snap,deepseek-v4-flash-0731,prompt_ambiguity,age_disability,False,"It treated gross income as only $869.84/month of SE income and disability benefits. It left out the head's $602.58/month SSI, which SNAP counts, so net income came out at about $489 instead of $1,090.08 and the benefit at about $389/month instead of $219." -us,scenario_057,snap,deepseek-v4-pro,prompt_ambiguity,age_disability,False,"It used gross income of $870/month and left out the head's $602.58/month SSI. Net income came out at $489.34 instead of $1,090.08, which overstated the benefit at $389.20/month against the correct $219." -us,scenario_057,snap,deepseek-v4-pro-0813,prompt_ambiguity,age_disability,False,"It counted SSI of $1,067.17/month, a couple-level amount, instead of the head's individual-rate $602.58. It also counted the $38 annual disability benefit as monthly income. That gave net income of $1,594.50 instead of $1,090.08 and a benefit of $57.65/month instead of $219." -us,scenario_057,snap,deepseek-v4.1-flash,prompt_ambiguity,age_disability,False,"It left the head's $602.58/month SSI out of gross income, so net income came out at $492.50 instead of $1,090.08. The benefit was overstated at $398.25/month against the correct $546 − $327 = $219." -us,scenario_057,snap,gemini-3-flash-preview,prompt_ambiguity,age_disability,False,"It counted $13,122.96/year of SSI, which is couple-level, instead of the head's $7,231 ($602.58/month). It also added a $60 excess medical deduction that doesn't apply, since $40/year of OTC costs is below the $35/month threshold. These pushed net income to about $1,586/month instead of $1,090.08." -us,scenario_057,snap,gemini-3.1-flash-lite-preview,prompt_ambiguity,age_disability,False,"It declared the household ineligible. The household is categorically eligible through SSI receipt and passes the net income test at 62% of the poverty line ($1,090.08 vs $1,762.50), so it gets $219/month for January–September." -us,scenario_057,snap,gemini-3.1-pro-preview,prompt_ambiguity,age_disability,False,"Its benefit of about $76/month only works with a couple-rate SSI of about $1,099/month. PolicyEngine pays the head alone $602.58/month, which gives net income of $1,090.08 and a $219/month benefit." -us,scenario_057,snap,gemini-3.5-flash,prompt_ambiguity,age_disability,False,"It counted $12,729/year of SSI and disability income, a couple-level SSI amount. The correct unearned income is $602.58 SSI plus $3.17 disability, $605.75/month or about $7,269/year. The overcount pushed the benefit down to about $65/month instead of $219." -us,scenario_057,snap,gemini-3.5-flash-lite,prompt_ambiguity,age_disability,False,"It claimed income and assets rule out a benefit. Assets of $912 and net income of $1,090.08, which is 62% of the poverty line, both pass, and SSI receipt gives categorical eligibility, so the benefit is $219/month for most of the year." -us,scenario_057,snap,gemini-3.6-flash,prompt_ambiguity,age_disability,False,"It gave no derivation, and its $268/month implies net income of about $927. The correct net income is $1,090.08: $866.67 SE earnings plus $602.58 SSI plus $3.17 disability, minus the $173.33 earned-income deduction and $209 standard deduction. That gives $219/month for January–September and $232.74 for October–December." -us,scenario_057,snap,gemini-3.7-flash,prompt_ambiguity,age_disability,False,"It gave no derivation, and its $282/month implies net income of about $880. That is consistent with undercounting the head's $602.58/month SSI. Correctly counted, net income is $1,090.08 and the benefit is $219/month for most of the year." -us,scenario_057,snap,gemini-3.8-flash,prompt_ambiguity,age_disability,False,"It counted only $869.83/month of SE and disability income and left out the head's $602.58/month SSI. Net income came out at $496.50 instead of $1,090.08, which overstated the benefit at $397.05/month against $219." -us,scenario_057,snap,gemini-4-argon,prompt_ambiguity,age_disability,False,"It counted $13,048/year of SSI, a couple-rate amount. PolicyEngine pays the head alone $602.58/month ($7,231/year) at the $994 individual rate. That inflated net income to $18,900/year instead of about $13,081 and shrank the benefit to $882/year." -us,scenario_057,snap,glm-5.2,prompt_ambiguity,age_disability,False,"It read SNAP as an unlisted benefit and set it to 0. The prompt says to assume program take-up, so SNAP has to be computed: net income of $1,090.08 gives $219/month for January–September and $232.74 for October–December." -us,scenario_057,snap,glm-5.3,prompt_ambiguity,age_disability,False,"It counted SSI of about $1,100/month, the couple-rate amount, instead of the head's individual-rate $602.58. It also used an inflated $230 standard deduction instead of $209. Its net income of about $1,566, against the correct $1,090.08, cut the benefit to about $66/month instead of $219." -us,scenario_057,snap,gpt-5.4-mini,prompt_ambiguity,age_disability,False,"It asserted that counted income is too high for SNAP. Gross income of $1,472.42 is 84% of the poverty line and net income of $1,090.08 is 62%, and the household is categorically eligible through SSI, so it gets $219/month for most of the year." -us,scenario_057,snap,gpt-5.4-nano,prompt_ambiguity,age_disability,False,"It set SNAP to 0 because no benefit amount was listed, which ignores the instruction to assume program take-up. The household is eligible, and the computed allotment is $546 − $327 = $219/month for January–September." -us,scenario_057,snap,gpt-5.5,prompt_ambiguity,age_disability,False,"It treated gross income as only $10,438/year and left out the head's $602.58/month SSI. Net income came out at $5,862/year instead of about $13,081, which overstated the benefit at $4,793.40." -us,scenario_057,snap,gpt-5.6-luna,prompt_ambiguity,age_disability,False,"Its $340/month implies net income of about $687. It also cited medical deductions that don't apply, since $40/year of OTC costs is below the $35/month threshold. Counting the head's $602.58/month SSI with the SE earnings gives net income of $1,090.08 and a $219/month benefit." -us,scenario_057,snap,gpt-5.6-sol,prompt_ambiguity,age_disability,False,"Its $70/month benefit matches counting a couple-rate SSI of about $1,099/month. PolicyEngine pays the head alone $602.58 at the individual rate, which gives net income of $1,090.08 and a $219/month benefit." -us,scenario_057,snap,gpt-5.6-terra,prompt_ambiguity,age_disability,False,"Its $70/month allotment matches counting a couple-rate SSI of about $1,099/month instead of the head's individual-rate $602.58. That overstated net income by about $496/month and understated the benefit, which is $219/month." -us,scenario_057,snap,gpt-6-astra,prompt_ambiguity,age_disability,False,"It estimated SSI at about $13,183/year, the couple-rate amount of $1,098.58/month. PolicyEngine pays the head alone $602.58/month, so annual net income is about $13,081, not $19,033, and the allotment is $219/month." -us,scenario_057,snap,gpt-6-luna,prompt_ambiguity,age_disability,False,"It left the head's $602.58/month SSI out of countable income, so net income came out at $487.67 instead of $1,090.08. That overstated the benefit at about $400/month against $219." -us,scenario_057,snap,gpt-6-sol,prompt_ambiguity,age_disability,False,"Its $842.10 matches a couple-rate SSI of $1,098.58/month feeding a net income of $1,586. PolicyEngine counts the head's individual-rate SSI of $602.58, which gives net income of $1,090.08 and a benefit of $219/month." -us,scenario_057,snap,gpt-6.1-sol,prompt_ambiguity,age_disability,False,"It estimated SSI at the couple rate, giving net income of $1,586.08. PolicyEngine's SSI is the head's $602.58 at the $994 individual rate, which gives net income of $1,090.08 and a $219/month benefit, not $70." -us,scenario_057,snap,grok-4.3,prompt_ambiguity,age_disability,False,"It asserted that income and assets exceed SNAP limits. Assets of $912 and net income of $1,090.08, which is 62% of the poverty line, both pass, so the household gets $219/month for January–September and $232.74 for October–December." -us,scenario_057,snap,grok-4.5,prompt_ambiguity,age_disability,False,"It counted about $1,058/month of SSI, a couple-level amount, instead of the head's individual-rate $602.58. That pushed net income to about $1,551 instead of $1,090.08 and the benefit down to about $71/month instead of $219." -us,scenario_057,snap,grok-4.6,prompt_ambiguity,age_disability,False,"It counted about $1,085/month of SSI, close to the couple rate, instead of the head's individual-rate $602.58. That gave net income of about $1,578 instead of $1,090.08 and a $63/month benefit instead of $219." -us,scenario_057,snap,grok-4.7,prompt_ambiguity,age_disability,False,"It counted $13,123/year of SSI at the couple rate. PolicyEngine pays the head alone $7,231/year ($602.58/month), so annual net income is about $13,081, not $18,973, and the benefit is $219/month." -us,scenario_057,snap,grok-build-0.1,prompt_ambiguity,age_disability,False,"It left out the head's $602.58/month SSI. It also mixed periods by subtracting the monthly $209 standard deduction from annual income, and used an inflated $6,600 annual maximum. Done correctly, monthly net income is $1,090.08 and the benefit is $546 − $327 = $219/month." -us,scenario_057,snap,inkling,prompt_ambiguity,age_disability,False,"It used gross income of only about $870/month and left out the head's $602.58/month SSI. Net income came out at about $488 instead of $1,090.08, which overstated the benefit at $399/month against $219." -us,scenario_057,snap,kimi-k2.6,parse_contract_failure,missing_output,False,"It returned no SNAP value and no explanation, so there was nothing to score against the $2,669.22 annual allotment." -us,scenario_057,snap,kimi-k3,prompt_ambiguity,age_disability,False,"It estimated SSI at $13,183/year, the couple-rate amount. PolicyEngine's SSI is the head's $602.58/month at the $994 individual rate. Its net income of $1,586.08 should be $1,090.08, and the benefit is $219/month, not about $70." -us,scenario_057,snap,minimax-m3,prompt_ambiguity,age_disability,False,"It said $912 in bank assets exceeds a limit of about $4,500, which contradicts itself: $912 is far below that limit. The household passes the asset test and gets $219/month for most of the year." -us,scenario_057,snap,muse-spark-1.3,prompt_ambiguity,age_disability,False,"It counted only about $870/month of gross income and left out the head's $602.58/month SSI. Net income came out at about $493 instead of $1,090.08, which overstated the benefit at about $388/month against $219." -us,scenario_057,snap,muse-wonder,prompt_ambiguity,age_disability,False,"It counted about $1,102/month of SSI at the couple rate instead of the head's individual-rate $602.58. That gave net income of about $1,590 instead of $1,090.08 and a $69/month benefit instead of $219." -us,scenario_057,snap,ox-alpha,prompt_ambiguity,age_disability,False,"It treated gross income as only $870/month and left out the head's $602.58/month SSI. Net income came out at about $488 instead of $1,090.08, which overstated the benefit at about $400/month against $219." -us,scenario_057,snap,qwen-3.7-max,prompt_ambiguity,age_disability,False,"It claimed SNAP excludes all income of SSI-eligible people. In fact SE earnings and SSI payments both count, and gross income is $1,472.42/month. It also used a $635 maximum allotment instead of $546, giving a near-maximum benefit when the correct figure is $219/month." -us,scenario_057,snap,qwen3.8-max,prompt_ambiguity,age_disability,False,"It concluded the household doesn't qualify. The household passes the gross test (84% of poverty), the net test (62%) and the asset test, and is categorically eligible through SSI, so it gets $219/month for January–September and $232.74 for October–December." +us,scenario_057,snap,claude-fable-5,prompt_ambiguity,age_disability,False,"It counted only the $10,400 of self-employment income and $38 of disability benefits (~$870/month) and never added the head's SSI of $602.58/month, which is countable unearned income for SNAP. The head-only SSI reading yields $219/month. This output is excluded from scoring because the spouse's SSI disability criterion is unstated." +us,scenario_057,snap,claude-fable-5.1,prompt_ambiguity,age_disability,False,"It counted couple-rate SSI of ~$1,099/month, but the reference SNAP income includes only the head's individual-rate SSI of $602.58/month ($994 FBR minus $391.42 countable income). That made net income $1,586 instead of $1,090.08 and cut the benefit from $219 to $70/month. Using FY2026 parameters for October–December follows the publication convention." +us,scenario_057,snap,claude-haiku-4.5,prompt_ambiguity,age_disability,False,It guessed that income exceeded the net limit and returned $0. The engine counts the full $866.67/month of self-employment income. The head-only SSI reading yields $219/month. This output is excluded from scoring because the spouse's SSI disability criterion is unstated. +us,scenario_057,snap,claude-haiku-5.5,prompt_ambiguity,age_disability,False,It asserted with no computation that the asset and income tests deny SNAP. The head-only SSI reading yields $219/month. This output is excluded from scoring because the spouse's SSI disability criterion is unstated. +us,scenario_057,snap,claude-opus-4.7,prompt_ambiguity,age_disability,False,"It left out the head's $602.58/month SSI and subtracted a monthly $219 standard deduction from annual income. Then it abandoned its own $3,990 result and output $6,240 ($10,400 × 0.6), which is not derived from any benefit formula. The head-only SSI reading yields $219/month. This output is excluded from scoring because the spouse's SSI disability criterion is unstated." +us,scenario_057,snap,claude-opus-4.8,prompt_ambiguity,age_disability,False,"It omitted the head's $602.58/month SSI, treated the $38 in annual disability benefits as $456 a year, and then raised its own $4,536 estimate to $5,736 for medical deductions that don't exist ($40/year of OTC costs is far below the $35/month threshold). The head-only SSI reading yields $219/month. This output is excluded from scoring because the spouse's SSI disability criterion is unstated." +us,scenario_057,snap,claude-opus-5,prompt_ambiguity,age_disability,False,"It treated net income as near zero, ignoring the $866.67/month of self-employment earnings and the head's $602.58 SSI, and used a two-person maximum of ~$304 instead of $546. The head-only SSI reading yields $219/month. This output is excluded from scoring because the spouse's SSI disability criterion is unstated." +us,scenario_057,snap,claude-opus-5.5,prompt_ambiguity,age_disability,False,"It counted couple-rate SSI of $1,098.58/month, but the reference counts only the head's individual-rate SSI of $602.58/month, with none for the spouse. The recorded alternative SSI reading yields $70/month, or $840 annually. Using FY2026 parameters through December follows the publication convention. This output is excluded from scoring because the spouse's SSI disability criterion is unstated." +us,scenario_057,snap,claude-sonnet-4.6,prompt_ambiguity,age_disability,False,"It never counted the head's $602.58/month SSI, and it applied a 40% cost-of-production reduction to self-employment income that the reference does not apply; the full $866.67/month is counted. It also used a $535 maximum. The head-only SSI reading yields $219/month. This output is excluded from scoring because the spouse's SSI disability criterion is unstated." +us,scenario_057,snap,claude-sonnet-5,prompt_ambiguity,age_disability,False,"It reduced self-employment income by an SE-tax-based factor, ignored the head's $602.58/month SSI, invented a medical deduction from $40/year of OTC costs, and gave a net income (~$2,000/month) that doesn't match its own inputs. The head-only SSI reading yields $219/month. This output is excluded from scoring because the spouse's SSI disability criterion is unstated." +us,scenario_057,snap,claude-sonnet-5.5,prompt_ambiguity,age_disability,False,"It included couple-rate SSI of ~$1,099/month, while the reference counts only the head's individual-rate SSI of $602.58/month. That pushed net income to ~$1,586 instead of $1,090.08 and the benefit to ~$70 instead of $219/month. Using FY2026 parameters for October–December follows the publication convention." +us,scenario_057,snap,deepseek-v4-flash-0731,prompt_ambiguity,age_disability,False,"Its $869.84 gross income left out the head's $602.58/month SSI, which SNAP counts as unearned income. The head-only SSI reading yields $219/month. This output is excluded from scoring because the spouse's SSI disability criterion is unstated." +us,scenario_057,snap,deepseek-v4-pro,prompt_ambiguity,age_disability,False,It counted only $870/month of earnings and disability benefits and omitted the head's $602.58/month SSI. It also used the old $204 standard deduction and a $536 maximum instead of $209 and $546. The head-only SSI reading yields $219/month. This output is excluded from scoring because the spouse's SSI disability criterion is unstated. +us,scenario_057,snap,deepseek-v4-pro-0813,prompt_ambiguity,age_disability,False,"It counted $1,067.17/month of SSI, read $38 of annual disability benefits as $38/month, and used a $204 standard deduction and $536 maximum. The held FY2026 amounts are $209 and $546. This output is excluded from scoring because the spouse's SSI disability criterion is unstated." +us,scenario_057,snap,deepseek-v4.1-flash,prompt_ambiguity,age_disability,False,"Its $869.83 gross income omitted the head's $602.58/month SSI, and it used a $204 standard deduction instead of $209. The head-only SSI reading yields $219/month. This output is excluded from scoring because the spouse's SSI disability criterion is unstated." +us,scenario_057,snap,gemini-3-flash-preview,prompt_ambiguity,age_disability,False,"It counted $13,122.96/year of SSI, used a $198/month standard deduction, and claimed a medical deduction from $40/year of OTC costs. The held standard deduction is $209/month, and those OTC costs produce no medical deduction. This output is excluded from scoring because the spouse's SSI disability criterion is unstated." +us,scenario_057,snap,gemini-3.1-flash-lite-preview,prompt_ambiguity,age_disability,False,It declared the household ineligible. The head-only SSI reading yields $219/month. This output is excluded from scoring because the spouse's SSI disability criterion is unstated. +us,scenario_057,snap,gemini-3.1-pro-preview,prompt_ambiguity,age_disability,False,"It counted couple-rate SSI and got ~$76/month. The reference counts only the head's individual SSI of $602.58/month, so net income is $1,090.08 and the benefit is $219/month." +us,scenario_057,snap,gemini-3.5-flash,prompt_ambiguity,age_disability,False,"It counted $12,729/year of SSI plus disability benefits, which assumes couple-rate SSI. The reference counts only the head's $602.58/month (about $7,231/year) individual SSI, which gives net income of $1,090.08 and $219/month instead of its ~$65." +us,scenario_057,snap,gemini-3.5-flash-lite,prompt_ambiguity,age_disability,False,It returned zero with no computation. The head-only SSI reading yields $219/month. This output is excluded from scoring because the spouse's SSI disability criterion is unstated. +us,scenario_057,snap,gemini-3.6-flash,prompt_ambiguity,age_disability,False,Its $268/month implies net income of about $927/month. The head-only SSI reading yields $219/month. This output is excluded from scoring because the spouse's SSI disability criterion is unstated. +us,scenario_057,snap,gemini-3.7-flash,prompt_ambiguity,age_disability,False,Its $282/month implies net income of about $880/month. The head-only SSI reading yields $219/month. This output is excluded from scoring because the spouse's SSI disability criterion is unstated. +us,scenario_057,snap,gemini-3.8-flash,prompt_ambiguity,age_disability,False,It counted only $869.83/month of self-employment income and disability benefits and left out the head's $602.58/month SSI. It also used a $200 standard deduction instead of $209. The head-only SSI reading yields $219/month. This output is excluded from scoring because the spouse's SSI disability criterion is unstated. +us,scenario_057,snap,gemini-4-argon,prompt_ambiguity,age_disability,False,"It counted $13,048/year of couple-rate SSI, but the reference counts only the head's individual-rate SSI of $602.58/month. Under the head-only SSI reading and held FY2026 schedule, the current engine yields $219/month throughout 2026, or $2,628 annually. This output is excluded from scoring because the spouse's SSI disability criterion is unstated." +us,scenario_057,snap,glm-5.2,prompt_ambiguity,age_disability,False,"It treated SNAP as an unlisted benefit receipt and set it to 0, even though the prompt says to assume take-up and compute program benefits. The head-only SSI reading yields $219/month. This output is excluded from scoring because the spouse's SSI disability criterion is unstated." +us,scenario_057,snap,glm-5.3,prompt_ambiguity,age_disability,False,"It counted about $1,100/month of SSI and used a standard deduction of about $230. The held FY2026 standard deduction is $209/month. This output is excluded from scoring because the spouse's SSI disability criterion is unstated." +us,scenario_057,snap,gpt-5.4-mini,prompt_ambiguity,age_disability,False,It claimed counted income was too high for SNAP. The head-only SSI reading yields $219/month. This output is excluded from scoring because the spouse's SSI disability criterion is unstated. +us,scenario_057,snap,gpt-5.4-nano,prompt_ambiguity,age_disability,False,"It set SNAP to 0 because no receipt amount was listed, ignoring the instruction to assume take-up and compute eligibility. The head-only SSI reading yields $219/month. This output is excluded from scoring because the spouse's SSI disability criterion is unstated." +us,scenario_057,snap,gpt-5.5,prompt_ambiguity,age_disability,False,"Its $10,438 gross income omits the head's SSI of $602.58/month (about $7,231/year), which SNAP counts as unearned income. The head-only SSI reading yields $219/month. This output is excluded from scoring because the spouse's SSI disability criterion is unstated." +us,scenario_057,snap,gpt-5.6-luna,prompt_ambiguity,age_disability,False,"It left the head's $602.58/month SSI out of income and claimed a medical deduction, even though $40/year of OTC costs is below the $35/month threshold. The head-only SSI reading yields $219/month. This output is excluded from scoring because the spouse's SSI disability criterion is unstated." +us,scenario_057,snap,gpt-5.6-sol,prompt_ambiguity,age_disability,False,"It reached a $70/month benefit by counting couple-rate SSI of about $1,099/month. The reference counts only the head's individual SSI of $602.58/month, so net income is $1,090.08 and the benefit is $219/month." +us,scenario_057,snap,gpt-5.6-terra,prompt_ambiguity,age_disability,False,"It counted SSI at the couple level and got $70/month. The reference counts only the head's $602.58/month individual SSI, which gives net income of $1,090.08 and $219/month." +us,scenario_057,snap,gpt-6-astra,prompt_ambiguity,age_disability,False,"It estimated $13,183/year of couple-rate SSI. The reference counts only the head's individual-rate SSI of $602.58/month, so annual net income is $13,081, not $19,033, and the benefit is $219/month for nine months plus $232.74/month for October–December." +us,scenario_057,snap,gpt-6-luna,prompt_ambiguity,age_disability,False,"Its ~$487.67 net income excludes the head's $602.58/month SSI, which is countable unearned income for SNAP. The head-only SSI reading yields $219/month. This output is excluded from scoring because the spouse's SSI disability criterion is unstated." +us,scenario_057,snap,gpt-6-sol,prompt_ambiguity,age_disability,False,"It counted couple-rate SSI (~$1,099/month) and got ~$70/month. The reference counts only the head's individual SSI of $602.58/month, so net income is $1,090.08 and the benefit is $219/month." +us,scenario_057,snap,gpt-6.1-sol,prompt_ambiguity,age_disability,False,"Its $1,586.08 net income contains couple-rate SSI of $1,098.58/month. The reference counts only the head's individual SSI of $602.58, which gives $1,090.08 net and $219/month instead of $70." +us,scenario_057,snap,gpt-6.1-terra,prompt_ambiguity,age_disability,False,"It estimated SSI at the couple level and got about $73/month. Counting only the head's individual-rate SSI of $602.58/month gives net income of $1,090.08 and $219/month." +us,scenario_057,snap,grok-4.3,prompt_ambiguity,age_disability,False,It claimed income and assets exceed SNAP limits. The head-only SSI reading yields $219/month. This output is excluded from scoring because the spouse's SSI disability criterion is unstated. +us,scenario_057,snap,grok-4.5,prompt_ambiguity,age_disability,False,"It counted roughly $1,058/month of SSI and used a $204 standard deduction. The held FY2026 standard deduction is $209/month. This output is excluded from scoring because the spouse's SSI disability criterion is unstated." +us,scenario_057,snap,grok-4.6,prompt_ambiguity,age_disability,False,"It counted about $1,085/month of SSI and used a $204 standard deduction and $536 maximum. The held FY2026 amounts are $209 and $546. This output is excluded from scoring because the spouse's SSI disability criterion is unstated." +us,scenario_057,snap,grok-4.7,prompt_ambiguity,age_disability,False,"It counted $13,123/year of couple-rate SSI. The reference counts only the head's $602.58/month individual SSI, so annual net income is $13,081, not $18,973, and the benefit is $219/month." +us,scenario_057,snap,grok-build-0.1,prompt_ambiguity,age_disability,False,It subtracted a monthly $209 standard deduction from annual income and omitted the head's $602.58/month SSI entirely. The head-only SSI reading yields $219/month. This output is excluded from scoring because the spouse's SSI disability criterion is unstated. +us,scenario_057,snap,inkling,prompt_ambiguity,age_disability,False,Its ~$870/month gross income leaves out the head's $602.58/month SSI. The head-only SSI reading yields $219/month. This output is excluded from scoring because the spouse's SSI disability criterion is unstated. +us,scenario_057,snap,kimi-k2.6,parse_contract_failure,missing_output,False,"It gave no SNAP value and no explanation, so there was nothing to score." +us,scenario_057,snap,kimi-k3,prompt_ambiguity,age_disability,False,"It counted $13,183/year of couple-rate SSI, which gave net income of $1,586.08/month. The reference counts only the head's $602.58/month individual SSI, giving $1,090.08 net and $219/month instead of ~$70." +us,scenario_057,snap,minimax-m3,prompt_ambiguity,age_disability,False,"It said the $912 in bank assets exceeds the asset limit even though $912 is below the ~$4,500 limit it cited itself. The household passes the asset test. The head-only SSI reading yields $219/month. This output is excluded from scoring because the spouse's SSI disability criterion is unstated." +us,scenario_057,snap,muse-spark-1.3,prompt_ambiguity,age_disability,False,"It counted only ~$870/month of self-employment income and disability benefits and left out the head's $602.58/month SSI, and it used a $536 maximum. The head-only SSI reading yields $219/month. This output is excluded from scoring because the spouse's SSI disability criterion is unstated." +us,scenario_057,snap,muse-wonder,prompt_ambiguity,age_disability,False,"It counted about $1,102/month of SSI and estimated a benefit of about $69/month. The recorded alternative SSI reading yields $70/month. This output is excluded from scoring because the spouse's SSI disability criterion is unstated." +us,scenario_057,snap,ox-alpha,prompt_ambiguity,age_disability,False,Its gross income of $867 earned plus $3 unearned omits the head's $602.58/month SSI. The head-only SSI reading yields $219/month. This output is excluded from scoring because the spouse's SSI disability criterion is unstated. +us,scenario_057,snap,qwen-3.7-max,prompt_ambiguity,age_disability,False,"It excluded all household income on a made-up rule that SSI-eligible people's income doesn't count for SNAP, and it used a $635 maximum instead of $546. The head-only SSI reading yields $219/month. This output is excluded from scoring because the spouse's SSI disability criterion is unstated." +us,scenario_057,snap,qwen3.8-max,prompt_ambiguity,age_disability,False,It concluded the household gets no SNAP without any computation. The head-only SSI reading yields $219/month. This output is excluded from scoring because the spouse's SSI disability criterion is unstated. us,scenario_057,spouse_chip_eligible,claude-opus-4.8,llm_error,categorical_eligibility,False,"The model incorrectly treated Louisiana CHIP as covering low-income adults through a standalone income test. It failed to apply the controlling Medicaid exclusion: the 20-year-old spouse is Medicaid-eligible in the adult category and therefore is not eligible for CHIP, regardless of being below an asserted CHIP income threshold." us,scenario_057,spouse_medicaid_eligible,gemini-3.5-flash-lite,llm_error,thresholds_rates,False,"The model asserted that income exceeds Louisiana's Medicaid limits, but household MAGI is 0.45 x FPL — roughly $10,438 against a 138% FPL expansion cutoff near $29,200 for a household of two in 2026 — so it compared the $10,400 self-employment figure against a threshold far lower than the one the ACA adult expansion actually applies. It also gave the spouse's disability status weight while never running the only test that governs a 20-year-old in an expansion state: MAGI at or below 138% FPL under the ADULT category." us,scenario_057,spouse_medicaid_eligible,gpt-5.4-nano,llm_error,categorical_eligibility,False,"The model treated Medicaid as requiring an affirmative qualifying attribute in the fact pattern and defaulted to 0 in its absence, missing that Louisiana's ACA adult expansion makes age 19–64 plus MAGI at or below 138% FPL sufficient on its own. The listed facts fully determine eligibility — spouse age 20, non-dependent, household MAGI at 0.45 x FPL — so the ADULT expansion category resolves to eligible without any additional detail." @@ -5292,56 +5441,57 @@ us,scenario_057,spouse_medicare_eligible,gpt-6.1-sol,llm_error,age_disability,Fa us,scenario_057,spouse_medicare_eligible,kimi-k3,llm_error,age_disability,False,"The model said being disabled satisfies the under-65 Medicare pathway. That pathway requires 24 months of SSDI entitlement (or ESRD/ALS), not disabled status alone. The spouse has no SSDI months, so under-65 eligibility fails." us,scenario_057,spouse_wic_eligible,claude-haiku-4.5,llm_error,categorical_eligibility,False,"The model invented WIC coverage for women up to age 60 and treated disability as a route to postpartum or other categorical eligibility. The spouse is not pregnant, breastfeeding, or postpartum, so satisfying an income limit cannot establish WIC eligibility." us,scenario_057,spouse_wic_eligible,qwen3.8-max,llm_error,categorical_eligibility,False,"The model treated being a 20-year-old disabled woman as a qualifying WIC category. Age, sex, and disability do not replace the required pregnancy, breastfeeding, or postpartum status, none of which is present." -us,scenario_057,ssi,claude-fable-5,prompt_ambiguity,age_disability,False,"It submitted a placeholder 0 without doing any SSI calculation. The blind and disabled head passes the $2,000 individual resource test with $912 and has $391.42/month of countable income against the roughly $994/month individual rate, which gives $602.58/month ($7,231/year)." -us,scenario_057,ssi,claude-fable-5.1,prompt_ambiguity,age_disability,False,"It treated the 20-year-old spouse as SSI-disabled and applied the $1,491/month couple rate to pooled couple income. The spouse is not SSI aged/blind/disabled, so the head is an eligible individual on the roughly $994/month individual rate with $391.42/month of countable income, which gives $7,231." -us,scenario_057,ssi,claude-haiku-4.5,prompt_ambiguity,age_disability,False,"It treated the $14 and $24 annual disability benefits as monthly amounts and never applied the one-half earned-income disregard, which overstated countable income at $10,076. It then declared the household ineligible even though that figure was below its own benefit rates. With the correct exclusions, the head's countable income is $391.42/month against the roughly $994/month individual rate, which gives $7,231." -us,scenario_057,ssi,claude-haiku-5.5,prompt_ambiguity,age_disability,False,"It asserted ineligibility without doing any calculation. The blind and disabled head meets the resource test with $912 and has only $391.42/month of countable income after the $20, $65 and one-half exclusions, which leaves $602.58/month on the individual rate." -us,scenario_057,ssi,claude-opus-4.7,prompt_ambiguity,age_disability,False,"It treated the spouse as SSI-eligible and used a roughly $17,604 couple rate. It also applied the $85 of exclusions once to annual income instead of each month. The spouse is not SSI aged/blind/disabled, so the head alone receives the roughly $994/month individual rate minus $391.42/month of countable income." -us,scenario_057,ssi,claude-opus-4.8,prompt_ambiguity,age_disability,False,"It used an eligible-couple rate of $1,538/month even though the spouse is not SSI aged/blind/disabled. It also applied the $20 and $65 exclusions once to annual totals instead of monthly, and its final $13,628 does not follow from its own arithmetic. The head's correct benefit is the roughly $994/month individual rate minus $391.42 of countable income, or $7,231/year." -us,scenario_057,ssi,claude-opus-5,prompt_ambiguity,age_disability,False,"It took about $9,600 of self-employment earnings as countable and ignored the one-half earned-income disregard. Monthly, the $866.67 of earnings minus $18.83 of leftover general exclusion and $65, then halved, is $391.42, well below the roughly $994 individual rate, so the head receives $602.58/month." -us,scenario_057,ssi,claude-opus-5.5,prompt_ambiguity,age_disability,False,"It treated the household as an eligible couple on the $1,491/month couple rate and pooled the spouse's unearned income, which gave $392.42 of countable income. The spouse is not SSI aged/blind/disabled, so the head's own countable income is $391.42 against the roughly $994/month individual rate, which gives $7,231." -us,scenario_057,ssi,claude-sonnet-4.6,prompt_ambiguity,age_disability,False,"It used a $1,486/month couple rate because it treated the spouse as SSI-eligible. It also switched to applying the $20 general exclusion only once per year, which gave $4,828 of countable income. The head is an eligible individual with an ineligible spouse, so the roughly $994/month individual rate minus $391.42/month of countable income applies." -us,scenario_057,ssi,claude-sonnet-5,prompt_ambiguity,age_disability,False,"Its own reasoning reached about $12,590 using a $1,450 couple rate, but it then submitted 0, which contradicts that calculation. The couple framing is also wrong because the spouse is not SSI aged/blind/disabled, so the head receives the roughly $994/month individual rate minus $391.42 of countable income." -us,scenario_057,ssi,claude-sonnet-5.5,prompt_ambiguity,age_disability,False,"It applied the $1,491/month eligible-couple rate on the assumption that both spouses qualify. The spouse is not SSI aged/blind/disabled, so the head is paid on the roughly $994/month individual rate minus $391.42 of countable income, or $7,231/year." -us,scenario_057,ssi,deepseek-v4-flash-0731,prompt_ambiguity,age_disability,False,"It computed separate individual SSI benefits for both spouses and added them together, including about $991/month for the spouse. The spouse is not SSI aged/blind/disabled and receives $0. The head's countable income is $391.42/month, not about $430, so the head alone receives $602.58/month." -us,scenario_057,ssi,deepseek-v4-pro,prompt_ambiguity,age_disability,False,"It pooled the spouse's unearned income and subtracted countable income from an estimated $1,483/month couple rate. The spouse is not SSI aged/blind/disabled, so the head's $391.42 of countable income comes off the roughly $994/month individual rate, which gives $7,231." -us,scenario_057,ssi,deepseek-v4-pro-0813,prompt_ambiguity,age_disability,False,"It used a $1,486/month couple rate and treated the $38 of annual disability benefits as monthly income, which gave $418.83 of countable income. The head is an eligible individual whose countable income is $391.42/month against the roughly $994/month individual rate." -us,scenario_057,ssi,deepseek-v4.1-flash,prompt_ambiguity,age_disability,False,"It applied the $1,491/month eligible-couple rate and pooled both spouses' unearned income. The spouse is not SSI aged/blind/disabled, so the head receives the roughly $994/month individual rate minus $391.42 of countable income, which is $7,231/year." -us,scenario_057,ssi,gemini-3-flash-preview,prompt_ambiguity,age_disability,False,"It assumed both spouses qualify and used a $1,486/month couple rate. Only the head is SSI aged/blind/disabled, so the roughly $994/month individual rate minus the head's $391.42/month of countable income applies." -us,scenario_057,ssi,gemini-3.1-flash-lite-preview,prompt_ambiguity,age_disability,False,"It claimed $10,400 of earnings disqualifies the household from SSI. After the $20 and $65 exclusions and the one-half earned-income disregard, the head's countable income is only $391.42/month against the roughly $994 individual rate, which leaves $602.58/month." -us,scenario_057,ssi,gemini-3.1-pro-preview,prompt_ambiguity,age_disability,False,"It applied the couple maximum benefit on the assumption that both spouses are SSI-eligible. The spouse is not SSI aged/blind/disabled, so the head receives the roughly $994/month individual rate minus $391.42 of countable income." -us,scenario_057,ssi,gemini-3.5-flash,prompt_ambiguity,age_disability,False,"It subtracted $4,709 of countable income from an approximately $17,400 annual couple rate after treating both spouses as eligible. Only the head qualifies, so the roughly $994/month individual rate minus $391.42/month of countable income ($4,697/year) gives $7,231." -us,scenario_057,ssi,gemini-3.5-flash-lite,prompt_ambiguity,age_disability,False,"It claimed the household's income and resources exceed SSI limits. The $912 of resources is under the $2,000 individual limit, and the head's countable income after exclusions is $391.42/month, well below the roughly $994 individual rate." -us,scenario_057,ssi,gemini-3.6-flash,prompt_ambiguity,age_disability,False,"It treated both spouses as an eligible disabled couple and applied the couple benefit rate. The spouse is not SSI aged/blind/disabled, so the head receives the roughly $994/month individual rate minus $391.42 of countable income." -us,scenario_057,ssi,gemini-3.7-flash,prompt_ambiguity,age_disability,False,"It treated both adults as an eligible couple and used the couple rate (about $1,486/month). Only the head is SSI aged/blind/disabled, so the benefit is the roughly $994/month individual rate minus $391.42 of countable income, or $7,231/year." -us,scenario_057,ssi,gemini-3.8-flash,prompt_ambiguity,age_disability,False,"It claimed SSI is not simulated for this household. The blind and disabled head is SSI-eligible with $912 of resources and $391.42/month of countable income, which gives $602.58/month." -us,scenario_057,ssi,gemini-4-argon,prompt_ambiguity,age_disability,False,"It pooled the spouse's $24 into unearned income and used a $1,479.75/month couple rate after treating the spouse as SSI-disabled. The spouse is not SSI aged/blind/disabled, so the head's $391.42/month of countable income comes off the roughly $994 individual rate." -us,scenario_057,ssi,glm-5.2,prompt_ambiguity,age_disability,False,"It assumed income and resources exceed SSI limits and that unlisted SSI receipt means no benefit, even though the prompt says to assume program take-up. The head's $912 is under the $2,000 resource limit, and countable income of $391.42/month leaves $602.58/month on the individual rate." -us,scenario_057,ssi,glm-5.3,prompt_ambiguity,age_disability,False,"It subtracted countable income from a roughly $1,490.56/month couple rate after treating the spouse as SSI-eligible. It also applied the full $85 to earnings without first using part of the general exclusion on the head's unearned income. The head's countable income is $391.42 against the roughly $994 individual rate." -us,scenario_057,ssi,gpt-5.4-mini,prompt_ambiguity,age_disability,False,"It claimed assets exceed the SSI limit and earnings disqualify the household. The $912 of bank assets is below the $2,000 individual resource limit, and the head's countable income after exclusions is $391.42/month, which gives $602.58/month." -us,scenario_057,ssi,gpt-5.4-nano,prompt_ambiguity,age_disability,False,"It returned 0 because SSI receipt was not listed, which ignores the prompt's instruction to assume program take-up. The blind and disabled head qualifies and receives the roughly $994/month individual rate minus $391.42 of countable income." -us,scenario_057,ssi,gpt-5.5,prompt_ambiguity,age_disability,False,"It applied the $17,892 annual eligible-couple rate and pooled the spouse's $24 into unearned income. The spouse is not SSI aged/blind/disabled, so the head is paid on the roughly $994/month individual rate, which with $4,697 of countable income gives $7,231." -us,scenario_057,ssi,gpt-5.6-luna,prompt_ambiguity,age_disability,False,"It applied a couple rate after treating both adults as SSI-disabled. Only the head qualifies, so the roughly $994/month individual rate minus $391.42/month of countable income gives $7,231." -us,scenario_057,ssi,gpt-5.6-sol,prompt_ambiguity,age_disability,False,"It reduced the 2026 couple maximum on the assumption that both spouses meet the disability criteria. The spouse is not SSI aged/blind/disabled, so the individual rate (about $994/month) minus the head's $391.42 of countable income applies." -us,scenario_057,ssi,gpt-5.6-terra,prompt_ambiguity,age_disability,False,"It treated both adults as eligible and computed a couple benefit of $13,183. The spouse is not SSI aged/blind/disabled, so the head receives the roughly $994/month individual rate minus $391.42 of countable income." -us,scenario_057,ssi,gpt-6-astra,prompt_ambiguity,age_disability,False,"It used the $17,892 annual couple maximum and pooled the spouse's $24 of unearned income. Only the head is SSI-eligible, so the head's $4,697 of countable income comes off the individual rate (about $994/month), which gives $7,231." -us,scenario_057,ssi,gpt-6-luna,prompt_ambiguity,age_disability,False,"It subtracted $392.42 of countable income from the $1,491 couple rate after treating both spouses as disabled SSI recipients. The spouse is not SSI aged/blind/disabled, so the head's $391.42 comes off the roughly $994 individual rate." -us,scenario_057,ssi,gpt-6-sol,prompt_ambiguity,age_disability,False,"It applied the $1,491/month couple benefit. The engine pays the head as an eligible individual with an ineligible spouse, using the roughly $994/month individual rate minus $391.42 of countable income." -us,scenario_057,ssi,gpt-6.1-sol,prompt_ambiguity,age_disability,False,"It used the $17,892 annual couple maximum because it assumed both spouses qualify. The spouse is not SSI aged/blind/disabled, so the head alone receives the individual rate minus $4,697 of annual countable income, or $7,231." -us,scenario_057,ssi,grok-4.3,prompt_ambiguity,age_disability,False,"It claimed countable self-employment income exceeds the benefit rate. After the $20 and $65 exclusions and the one-half earned-income disregard, the head's countable income is $391.42/month, well under the roughly $994 individual rate." -us,scenario_057,ssi,grok-4.5,prompt_ambiguity,age_disability,False,"It used a projected $1,486/month couple rate after treating both spouses as disabled SSI recipients. Only the head qualifies, so the roughly $994/month individual rate minus $391.42 of countable income gives $602.58/month." -us,scenario_057,ssi,grok-4.6,prompt_ambiguity,age_disability,False,"It applied the $17,832 couple rate and never carried the unused general exclusion over to earned income, which gave $4,810 of countable income. The head is an eligible individual whose countable income is $4,697/year against the individual rate, which gives $7,231." -us,scenario_057,ssi,grok-4.7,prompt_ambiguity,age_disability,False,"It applied the $1,486/month couple rate after treating both spouses as disabled SSI recipients. The spouse is not SSI aged/blind/disabled, so the head is paid on the roughly $994/month individual rate minus $391.42 of countable income." -us,scenario_057,ssi,grok-build-0.1,prompt_ambiguity,age_disability,False,"It subtracted $4,690 of countable income from an approximately $17,835 couple rate. Only the head is SSI-eligible, so the individual rate (about $994/month) minus $4,697 of annual countable income applies." -us,scenario_057,ssi,inkling,prompt_ambiguity,age_disability,False,"It used a roughly $1,490/month couple rate and understated countable income at about $370. The head is an eligible individual with an ineligible spouse and has $391.42/month of countable income against the roughly $994 individual rate." -us,scenario_057,ssi,kimi-k2.6,parse_contract_failure,missing_output,False,"It returned no SSI value and no explanation, so no answer could be parsed." -us,scenario_057,ssi,kimi-k3,prompt_ambiguity,age_disability,False,"It applied the $17,892 annual couple rate on the assumption that both spouses qualify. The spouse is not SSI aged/blind/disabled, so the head's $4,697 of countable income comes off the individual rate, which gives $7,231." -us,scenario_057,ssi,minimax-m3,prompt_ambiguity,age_disability,False,"It inferred from the small disability benefit amounts that no SSI is payable and never ran the SSI computation. The blind and disabled head passes the resource test and has $391.42/month of countable income, which leaves $602.58/month on the individual rate." -us,scenario_057,ssi,muse-spark-1.3,prompt_ambiguity,age_disability,False,"It subtracted about $392 of countable income from the roughly $1,491 couple rate after treating both spouses as SSI-disabled. Only the head qualifies, so the roughly $994 individual rate minus $391.42 applies." -us,scenario_057,ssi,muse-wonder,prompt_ambiguity,age_disability,False,"It used the roughly $1,491 couple rate and understated countable income at about $389. The head alone is SSI-eligible, with $391.42/month of countable income against the roughly $994 individual rate." -us,scenario_057,ssi,ox-alpha,prompt_ambiguity,age_disability,False,"It applied the $1,491 couple rate and took the full $85 of exclusions off earnings. Only the head is SSI-eligible, and after $1.17 of the head's unearned income uses part of the $20 general exclusion, countable income is $391.42 against the roughly $994 individual rate." -us,scenario_057,ssi,qwen-3.7-max,prompt_ambiguity,age_disability,False,"It used invented benefit rates (individual rates of $674 to $706 and couple rates of $979 to $1,058), treated the $14 and $24 annual benefits as monthly, and submitted $8,472, which does not match any of its own computations. The correct calculation is the roughly $994/month individual rate minus the head's $391.42 of countable income, or $7,231/year." -us,scenario_057,ssi,qwen3.8-max,prompt_ambiguity,age_disability,False,"It asserted that income and resources produce no benefit without doing any calculation. The head's $912 is under the $2,000 resource limit and countable income is $391.42/month, which leaves $602.58/month on the individual rate." +us,scenario_057,ssi,claude-fable-5,prompt_ambiguity,age_disability,False,"Submitted a placeholder of 0 without doing any SSI computation. The blind and disabled head is eligible: $994 individual FBR minus $391.42 monthly countable income gives $602.58 a month, or $7,231 a year." +us,scenario_057,ssi,claude-fable-5.1,prompt_ambiguity,age_disability,False,"Treated both spouses as SSI-eligible and applied the $1,491 couple FBR to pooled income. The engine does not classify the 20-year-old spouse as aged, blind, or disabled, so the head is an individual at the $994 FBR. The head's countable income is $391.42 a month, counting only the head's own $14 of unearned income." +us,scenario_057,ssi,claude-haiku-4.5,prompt_ambiguity,age_disability,False,"Read the $14 and $24 annual disability benefits as monthly and left out the one-half earned income exclusion. It then declared the household ineligible even though its own $10,076 was below the couple rate. In the frozen reference, the head's countable income is $391.42 a month against the $994 individual FBR, which gives $7,231 a year." +us,scenario_057,ssi,claude-haiku-5.5,prompt_ambiguity,age_disability,False,"Asserted that the household's earnings rule out SSI without computing countable income. After the $20 general exclusion, the $65 earned exclusion, and the one-half exclusion, the head's countable income is $391.42 a month, well below the $994 individual FBR, so SSI is $7,231." +us,scenario_057,ssi,claude-opus-4.7,prompt_ambiguity,age_disability,False,"Applied a couple FBR of about $17,604 on the assumption that the 20-year-old spouse qualifies. The engine does not treat the spouse as aged, blind, or disabled, so the head alone gets the $994 individual FBR. It also applied the $20 general exclusion to earnings before unearned income." +us,scenario_057,ssi,claude-opus-4.8,prompt_ambiguity,age_disability,False,"Used a guessed couple FBR of $1,538 a month and treated the $20 general exclusion as an annual amount. The engine does not treat the spouse as aged, blind, or disabled, so the benefit is the head's $994 individual FBR minus $391.42 monthly countable income." +us,scenario_057,ssi,claude-opus-5,prompt_ambiguity,age_disability,False,"Claimed that countable self-employment income exceeds the benefit rate. It skipped the $65 earned exclusion and the one-half earned exclusion, which bring the head's countable income down to $391.42 a month, below the $994 individual FBR, for $7,231 a year." +us,scenario_057,ssi,claude-opus-5.5,prompt_ambiguity,age_disability,False,"The exclusion ordering was correct, but the model pooled both spouses' unearned income and used the $1,491 couple FBR. The engine does not treat the spouse as aged, blind, or disabled, so the head is an individual at $994. The spouse's $2 a month is below the deeming threshold, so the head's countable income is $391.42." +us,scenario_057,ssi,claude-sonnet-4.6,prompt_ambiguity,age_disability,False,"Applied a $1,486 a month couple FBR as if the spouse were an eligible disabled spouse. It also netted the $20 general exclusion against the annual unearned total. The frozen reference treats only the head as SSI-eligible at the $994 individual FBR, minus $391.42 monthly countable income." +us,scenario_057,ssi,claude-sonnet-5,prompt_ambiguity,age_disability,False,"Its reasoning computed a positive $12,590 at a $1,450 couple FBR, yet it submitted 0. Both numbers miss the reference under either reading: the frozen reference gives the head $994 minus $391.42 a month, or $7,231 a year, and the alternative reading gives $13,183. This output is excluded from scoring because the spouse's SSI disability criterion was unlisted." +us,scenario_057,ssi,claude-sonnet-5.5,prompt_ambiguity,age_disability,False,"Applied the $1,491 couple FBR on the assumption that both spouses are eligible. The engine does not classify the 20-year-old spouse as aged, blind, or disabled, so the head's benefit is the $994 individual FBR minus $391.42, which is $602.58 a month." +us,scenario_057,ssi,deepseek-v4-flash-0731,prompt_ambiguity,age_disability,False,"Calculated a separate benefit of about $991 a month for the spouse and overstated the head's monthly countable income at about $430. The frozen reference gives the spouse $0 and uses $391.42 of countable income against the head's $994 FBR. The spouse's SSI disability criterion was unlisted, so this output is excluded from scoring." +us,scenario_057,ssi,deepseek-v4-pro,prompt_ambiguity,age_disability,False,"Used an estimated $1,483 couple FBR and pooled income. The frozen reference treats the head as an individual with an ineligible spouse, so the $994 individual FBR applies, minus $391.42 countable income." +us,scenario_057,ssi,deepseek-v4-pro-0813,prompt_ambiguity,age_disability,False,"Applied a $1,486 couple FBR and counted $18 of unearned income on top of earnings without carrying the unused general exclusion over to earned income. The engine uses the $994 individual FBR for the head, minus $391.42 countable income." +us,scenario_057,ssi,deepseek-v4.1-flash,prompt_ambiguity,age_disability,False,"Applied the $1,491 couple FBR to pooled couple income. The frozen reference treats the spouse as SSI-ineligible, so the head is paid at the $994 individual rate, minus $391.42, which is $7,231 a year." +us,scenario_057,ssi,gemini-3-flash-preview,prompt_ambiguity,age_disability,False,"Used a $1,486 a month couple maximum on the assumption that both spouses qualify. The engine treats only the head as aged, blind, or disabled, so the $994 individual FBR applies." +us,scenario_057,ssi,gemini-3.1-flash-lite-preview,prompt_ambiguity,age_disability,False,"Claimed that earned income disqualifies the household. It skipped the $65 and one-half earned income exclusions, which leave countable income of $391.42 a month, below the $994 FBR." +us,scenario_057,ssi,gemini-3.1-pro-preview,prompt_ambiguity,age_disability,False,"Used the couple maximum benefit, which treats the 20-year-old spouse as an eligible spouse. The frozen reference treats only the head as SSI aged, blind, or disabled, so the benefit is $994 minus $391.42 a month." +us,scenario_057,ssi,gemini-3.5-flash,prompt_ambiguity,age_disability,False,"Applied a $17,400 couple FBR. The frozen reference treats the spouse as failing the SSI aged, blind, or disabled criterion, so the head's individual FBR of $994 a month applies." +us,scenario_057,ssi,gemini-3.5-flash-lite,prompt_ambiguity,age_disability,False,"Asserted that income and resources exceed SSI limits. The $912 in resources is under the $3,000 resource limit, and after earned income exclusions the head's countable income is $391.42 a month, below the $994 FBR." +us,scenario_057,ssi,gemini-3.6-flash,prompt_ambiguity,age_disability,False,"Computed a couple benefit on the assumption that both spouses qualify. The frozen reference treats only the head as SSI aged, blind, or disabled, so the $994 individual FBR minus $391.42 applies." +us,scenario_057,ssi,gemini-3.7-flash,prompt_ambiguity,age_disability,False,"Treated the household as an eligible couple at the couple FBR. The engine does not classify the spouse as aged, blind, or disabled, so the head gets the $994 individual rate." +us,scenario_057,ssi,gemini-3.8-flash,prompt_ambiguity,age_disability,False,"Declined to compute SSI and submitted 0. The blind and disabled head qualifies for $994 minus $391.42 countable income, which is $602.58 a month." +us,scenario_057,ssi,gemini-4-argon,prompt_ambiguity,age_disability,False,"Used a $1,479.75 couple FBR and pooled both spouses' unearned income. The frozen reference treats the spouse as SSI-ineligible, so the head's $994 individual FBR applies." +us,scenario_057,ssi,glm-5.2,prompt_ambiguity,age_disability,False,"Assumed income exceeds the limits and relied on the absence of listed SSI receipt, even though the prompt says to assume take-up. The head's countable income of $391.42 is below the $994 FBR." +us,scenario_057,ssi,glm-5.3,prompt_ambiguity,age_disability,False,"Applied a couple FBR of about $1,490.56 because it treated the spouse as eligible. The frozen reference uses the $994 monthly individual FBR for the head." +us,scenario_057,ssi,gpt-5.4-mini,prompt_ambiguity,age_disability,False,"Claimed that assets exceed the SSI limit, but $912 is below the $3,000 resource limit. With $391.42 of countable income, the head receives $7,231." +us,scenario_057,ssi,gpt-5.4-nano,prompt_ambiguity,age_disability,False,Required listed SSI receipt and ignored the prompt's instruction to assume take-up. The blind and disabled head is eligible for $994 minus $391.42 a month. +us,scenario_057,ssi,gpt-5.5,prompt_ambiguity,age_disability,False,"Applied the $1,491 couple FBR on the assumption that both spouses are eligible. The engine uses the head's $994 individual FBR minus $391.42." +us,scenario_057,ssi,gpt-5.6-luna,prompt_ambiguity,age_disability,False,"Applied a couple FBR of about $1,450. The frozen reference treats only the head as SSI aged, blind, or disabled, so the $994 individual rate applies." +us,scenario_057,ssi,gpt-5.6-sol,prompt_ambiguity,age_disability,False,"Used the 2026 couple maximum on the assumption that both spouses meet disability criteria. The engine does not treat the spouse as aged, blind, or disabled, so the $994 individual FBR applies." +us,scenario_057,ssi,gpt-5.6-terra,prompt_ambiguity,age_disability,False,"Computed a couple benefit, which treats the spouse as eligible. The engine pays only the head, at the $994 individual rate minus $391.42." +us,scenario_057,ssi,gpt-6-astra,prompt_ambiguity,age_disability,False,"Applied the $17,892 annual couple maximum. The frozen reference treats the spouse as SSI-ineligible, so the head's individual FBR of $994 a month applies." +us,scenario_057,ssi,gpt-6-luna,prompt_ambiguity,age_disability,False,"Used the $1,491 couple FBR on the assumption that both spouses qualify. The engine uses the $994 individual rate for the head." +us,scenario_057,ssi,gpt-6-sol,prompt_ambiguity,age_disability,False,"Applied the $1,491 couple rate. The frozen reference treats only the head as SSI aged, blind, or disabled, so the $994 individual FBR applies." +us,scenario_057,ssi,gpt-6.1-sol,prompt_ambiguity,age_disability,False,"Used the $17,892 couple maximum. The frozen reference treats the spouse as SSI-ineligible, so the head gets $994 minus $391.42 a month." +us,scenario_057,ssi,gpt-6.1-terra,prompt_ambiguity,age_disability,False,"Used the federal couple benefit. The engine pays only the head, at the $994 individual rate." +us,scenario_057,ssi,grok-4.3,prompt_ambiguity,age_disability,False,"Claimed that countable self-employment income exceeds the FBR. After the earned income exclusions, the head's countable income is $391.42 a month, below $994." +us,scenario_057,ssi,grok-4.5,prompt_ambiguity,age_disability,False,"Used a $1,486 couple FBR. The frozen reference treats the spouse as SSI-ineligible, so the head gets the $994 individual rate." +us,scenario_057,ssi,grok-4.6,prompt_ambiguity,age_disability,False,"Applied a $17,832 couple FBR and did not carry the unused general exclusion over to earnings. The engine uses the $994 individual FBR minus $391.42." +us,scenario_057,ssi,grok-4.7,prompt_ambiguity,age_disability,False,"Applied the $1,486 couple rate. The frozen reference treats the spouse as failing the SSI aged, blind, or disabled criterion, so the $994 individual rate applies." +us,scenario_057,ssi,grok-build-0.1,prompt_ambiguity,age_disability,False,"Used a $17,835 couple FBR. The engine pays the head as an individual at $994 a month." +us,scenario_057,ssi,inkling,prompt_ambiguity,age_disability,False,"Used a $1,490 couple rate and understated countable income at about $370. The frozen reference uses the $994 individual FBR and $391.42 countable income." +us,scenario_057,ssi,kimi-k2.6,parse_contract_failure,missing_output,False,"Returned no SSI value or explanation. The expected value is $994 minus $391.42 a month, which is $7,231 a year." +us,scenario_057,ssi,kimi-k3,prompt_ambiguity,age_disability,False,"Applied the $1,491 couple rate. The frozen reference treats only the head as SSI aged, blind, or disabled, so the $994 individual FBR applies." +us,scenario_057,ssi,minimax-m3,prompt_ambiguity,age_disability,False,"Concluded that SSI is zero from the small size of the disability benefits, without computing anything. The head qualifies for $994 minus $391.42 a month." +us,scenario_057,ssi,muse-spark-1.3,prompt_ambiguity,age_disability,False,"Used the $1,491 couple FBR. The frozen reference treats the spouse as SSI-ineligible, so the $994 individual rate applies." +us,scenario_057,ssi,muse-wonder,prompt_ambiguity,age_disability,False,"Used the $1,491 couple FBR. The frozen reference uses the $994 monthly individual FBR for the head." +us,scenario_057,ssi,ox-alpha,prompt_ambiguity,age_disability,False,"Used the $1,491 couple FBR. The engine applies the $994 individual rate for the head." +us,scenario_057,ssi,qwen-3.7-max,prompt_ambiguity,age_disability,False,"Invented FBRs between $674 and $1,412 and treated the annual $14 and $24 benefits as monthly. Its final figure contradicts its own arithmetic. The frozen reference uses $994 minus $391.42 a month, or $7,231 a year." +us,scenario_057,ssi,qwen3.8-max,prompt_ambiguity,age_disability,False,"Asserted that there is no positive benefit without computing countable income. The head's countable income is $391.42, below the $994 FBR, which gives $7,231." us,scenario_057,state_income_tax_before_refundable_credits,deepseek-v4-flash-0731,llm_error,state_local_rule,False,"It applied Louisiana's correct post-reform 3% flat rate but subtracted only $9,000 as the ""MFJ standard deduction"" — that is the repealed $4,500-per-filer personal exemption amount, not the deduction. Under Act 11 of the 2024 Third Extraordinary Session, Louisiana's standard deduction for married filing jointly is $25,000 (indexed beginning 2026), which exceeds the household's ~$9,665 federal AGI, so Louisiana taxable income is zero. Its $665 base is arithmetic on the wrong subtraction, and 3% of a base that does not exist produced the $20." us,scenario_057,state_income_tax_before_refundable_credits,grok-build-0.1,llm_error,state_local_rule,False,"It reconstructed the pre-2025 Louisiana regime on two counts: it subtracted $4,500-per-filer personal exemptions ($9,000) and applied a graduated first-bracket rate, both eliminated effective tax year 2025 when Louisiana moved to a 3% flat tax with a $25,000 MFJ standard deduction. Its cited ""1.75% on the first $12,500"" matches neither the current flat rate nor the former 1.85% first bracket, whose MFJ width was $25,000. The $25,000 standard deduction alone wipes out the ~$9,665 federal AGI, leaving $0 rather than a $665 taxable base." us,scenario_057,state_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"No value or explanation was returned for state_income_tax_before_refundable_credits, so the miss is a contract failure rather than a substantive rule error. The required derivation runs $10,400 of SSTB self-employment income to roughly $9,665 federal AGI after the deductible half of self-employment tax, then against Louisiana's $25,000 married-filing-jointly standard deduction under its 3% flat tax, giving $0." @@ -5404,32 +5554,33 @@ us,scenario_060,snap,claude-opus-4.7,llm_error,categorical_eligibility,False,"Th us,scenario_060,snap,claude-sonnet-4.6,llm_error,taxable_income_or_deductions,False,"The model stated 'Veterans benefits are generally excluded from SNAP income' and dropped the entire $45,600, cutting countable gross income from $62,775 to $17,175. Veterans' benefits are explicitly counted unearned income under 7 CFR 273.9(b)(2)(ii), which lists 'annuities; pensions; retirement, veteran's or disability benefits' among income that must be counted. With the $45,600 restored, half of adjusted income (~$23,800/year) exceeds the $26,400 rent only slightly, leaving net income near $45,000/year (~$3,760/month) — far above the one-person net limit — instead of the $0 net income that produced the model's full $292/month maximum allotment." us,scenario_060,snap,deepseek-v4-flash-0731,llm_error,taxable_income_or_deductions,False,"The model asserted 'VA disability benefits are excluded' and computed countable income from only Social Security, wages, and interest. VA compensation and pension payments are counted unearned income for SNAP under 7 CFR 273.9(b)(2)(ii); the narrow VA exclusions concern aid-and-attendance-type payments that reimburse specific medical or attendant costs, not the benefit stream itself. Excluding $45,600 let the uncapped elderly shelter deduction drive net income to $0 and triggered the one-person maximum allotment ($300/month), whereas counting it leaves net income around $3,760/month, above the 100% FPL net income limit, for a $0 benefit." us,scenario_060,snap,deepseek-v4-pro,llm_error,taxable_income_or_deductions,False,"The model set gross countable income at $1,431.25/month — wages, Social Security, and interest only — omitting the $45,600 in veterans benefits that 7 CFR 273.9(b)(2)(ii) requires be counted as unearned income. That omission also inflated the shelter deduction: with the true income counted, half of adjusted income is roughly $1,987/month rather than $90, so excess shelter is about $213/month instead of $2,109.63. Net income is then roughly $3,760/month, failing the one-person net income test, so the allotment is $0 rather than the $291/month maximum the model's $0 net income produced." -us,scenario_062,federal_income_tax_before_refundable_credits,claude-opus-4.8,prompt_ambiguity,taxable_income_or_deductions,False,"Added the $28,800 survivor benefits to AGI and provisional income, which made 85% of SS taxable ($18,115) and produced AGI of $63,245. Without that amount, AGI is about $17,323 (under $16,330 with the joint thresholds the model used). That is below even the single deductions of $24,150 (standard deduction plus aged add-on plus senior deduction), so taxable income is $0." -us,scenario_062,federal_income_tax_before_refundable_credits,deepseek-v4-flash-0731,prompt_ambiguity,taxable_income_or_deductions,False,"Counted the $28,800 survivor benefits as taxable income, which inflated provisional income and made 85% of SS taxable. It also left out the 2026 $6,000 senior deduction. Correct AGI is about $17,323, which is below the $24,150 of 2026 deductions, so tax is $0." -us,scenario_062,federal_income_tax_before_refundable_credits,deepseek-v4-pro,prompt_ambiguity,taxable_income_or_deductions,False,"Included the $28,800 survivor benefits in AGI, which pushed taxable SS to $18,115 and AGI to $63,245. It also omitted the $6,000 senior deduction and used outdated bracket widths. Correct AGI of about $17,323 is fully absorbed by the $16,100 standard deduction, the $2,050 aged add-on and the $6,000 senior deduction." -us,scenario_062,federal_income_tax_before_refundable_credits,deepseek-v4-pro-0813,prompt_ambiguity,taxable_income_or_deductions,False,"Correctly excluded the survivor benefits and reached AGI of $17,323, but assumed the TCJA had expired in 2026. It applied an $8,250 standard deduction plus an exemption instead of the OBBBA $16,100 standard deduction, $2,050 aged add-on and $6,000 senior deduction, which together exceed AGI and give $0. Its submitted $157.30 also contradicts the $182.30 in its own reasoning." -us,scenario_062,federal_income_tax_before_refundable_credits,deepseek-v4.1-flash,prompt_ambiguity,taxable_income_or_deductions,False,"Treated the $28,800 survivor benefits as taxable income alongside 85% of SS, which gave a large positive taxable income. Correct AGI is only about $17,323, and the 2026 standard, aged and senior deductions reduce taxable income to $0." -us,scenario_062,federal_income_tax_before_refundable_credits,gemini-3-flash-preview,prompt_ambiguity,taxable_income_or_deductions,False,"Added the $28,800 survivor benefits to AGI, which made 85% of SS taxable. It then assumed the TCJA had sunset, applying pre-TCJA deductions and 15%/25% brackets. Under 2026 OBBBA law, AGI of about $17,323 is below the $24,150 of deductions, so tax is $0." -us,scenario_062,federal_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,prompt_ambiguity,taxable_income_or_deductions,False,"Built AGI by adding the full $21,312 SS and the $28,800 survivor benefits while dropping the farm rent. It applied no provisional-income test, and its $178 does not follow from its own $29,449 of taxable income. Correct AGI is about $17,323, which the 2026 deductions fully offset." -us,scenario_062,federal_income_tax_before_refundable_credits,gemini-3.1-pro-preview,prompt_ambiguity,taxable_income_or_deductions,False,"Correctly reached AGI of about $17,323 but assumed the TCJA expired in 2026, using roughly $15,800 of pre-TCJA deductions and exemptions. OBBBA made the higher standard deduction permanent ($16,100 plus a $2,050 aged add-on) and added a $6,000 senior deduction, which leaves taxable income at $0." -us,scenario_062,federal_income_tax_before_refundable_credits,gemini-3.5-flash,prompt_ambiguity,taxable_income_or_deductions,False,"Counted the $28,800 survivor benefits as taxable and taxed 85% of SS, which gave AGI of $63,245. It then applied pre-TCJA deductions of about $15,400. Correct AGI is about $17,323, which is below the 2026 OBBBA deductions of $24,150, so tax is $0." -us,scenario_062,federal_income_tax_before_refundable_credits,gemini-3.6-flash,prompt_ambiguity,taxable_income_or_deductions,False,"Included the $28,800 survivor benefits in gross income, which made $18,115 of SS taxable. It also used TCJA-sunset deductions and exemptions with 15%/25% brackets. With correct AGI of about $17,323 and the 2026 standard, aged and senior deductions, taxable income is $0." -us,scenario_062,federal_income_tax_before_refundable_credits,gemini-3.7-flash,prompt_ambiguity,taxable_income_or_deductions,False,"Taxed the survivor benefits along with 85% of SS, and applied a restored personal exemption under the assumption that the TCJA had sunset. Correct AGI is about $17,323, and the $24,150 of 2026 deductions eliminates taxable income." -us,scenario_062,federal_income_tax_before_refundable_credits,gemini-3.8-flash,prompt_ambiguity,taxable_income_or_deductions,False,"Used AGI of $63,245, which adds the $28,800 survivor benefits and 85% of SS. Excluding the survivor benefits gives provisional income of $26,986, so only $993 of SS is taxable and AGI is about $17,323. That AGI falls below the 2026 standard, aged and senior deductions, so tax is $0." -us,scenario_062,federal_income_tax_before_refundable_credits,glm-5.3,prompt_ambiguity,taxable_income_or_deductions,False,"Correctly found zero taxable income, then subtracted $1,031 of nonrefundable credits to produce a negative liability. Nonrefundable credits are capped at pre-credit tax, so with $0 tax before credits the result is $0." -us,scenario_062,federal_income_tax_before_refundable_credits,gpt-5.6-luna,prompt_ambiguity,taxable_income_or_deductions,False,"Included the $28,800 survivor benefits in taxable income, which made 85% of SS taxable and produced positive taxable income even after the senior and QBI deductions. Correct AGI is about $17,323, which the 2026 deductions fully offset, so tax is $0." -us,scenario_062,federal_income_tax_before_refundable_credits,gpt-5.6-sol,prompt_ambiguity,taxable_income_or_deductions,False,"Treated the $28,800 survivor benefits as taxable income, which raised provisional income enough to tax 85% of SS. Without it, AGI is about $17,323, which is below the $16,100 standard deduction plus the $2,050 aged add-on and the $6,000 senior deduction." -us,scenario_062,federal_income_tax_before_refundable_credits,gpt-6-luna,prompt_ambiguity,taxable_income_or_deductions,False,"Assumed $18,115 of taxable SS by counting the $28,800 survivor benefits in provisional income and AGI. Correct AGI is about $17,323, with only $993 of SS taxable, and the 2026 deductions reduce taxable income to $0." -us,scenario_062,federal_income_tax_before_refundable_credits,gpt-6-sol,prompt_ambiguity,taxable_income_or_deductions,False,"Applied the correct 2026 deductions ($16,100 standard, $2,050 aged and $6,000 senior) but treated the $28,800 survivor payment as taxable income, which inflated AGI to $63,245. Excluding it gives AGI of about $17,323, which is below $24,150 of deductions, so tax is $0." -us,scenario_062,federal_income_tax_before_refundable_credits,gpt-6.1-sol,prompt_ambiguity,taxable_income_or_deductions,False,"Treated the $28,800 non-SS survivor benefits as taxable, which made 85% of SS taxable and gave AGI of $63,245. Without it, provisional income is about $26,986, which is below the $32,000 joint threshold the model used, so AGI is $16,330 and its $39,850 of deductions zero out tax." -us,scenario_062,federal_income_tax_before_refundable_credits,grok-4.5,prompt_ambiguity,taxable_income_or_deductions,False,"Included the survivor benefits and 85% of SS in AGI ($63,245), then applied TCJA-sunset exemptions and brackets. Correct AGI is about $17,323, which the 2026 OBBBA standard, aged and senior deductions fully offset." -us,scenario_062,federal_income_tax_before_refundable_credits,grok-build-0.1,prompt_ambiguity,taxable_income_or_deductions,False,"Added $45,130 of other income, including the $28,800 survivor benefits, to provisional income, which made $18,115 of SS taxable. It also used post-TCJA-sunset deductions and 15% brackets. Correct AGI is about $17,323, which is below the 2026 deductions of $24,150." -us,scenario_062,federal_income_tax_before_refundable_credits,inkling,prompt_ambiguity,taxable_income_or_deductions,False,"Counted the $28,800 survivor benefits in AGI, which made 85% of SS taxable, and omitted the $6,000 senior deduction. Correct AGI is about $17,323, and the $18,150 single-plus-aged standard deduction alone exceeds it, so tax is $0." -us,scenario_062,federal_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"Gave no value or reasoning for this output. The correct derivation has AGI of about $17,323 fully offset by the 2026 standard, aged and senior deductions, for $0 of tax." -us,scenario_062,federal_income_tax_before_refundable_credits,kimi-k3,prompt_ambiguity,taxable_income_or_deductions,False,"Correctly computed AGI of $17,323 but applied a restored personal exemption and pre-TCJA standard deduction under a TCJA-sunset assumption, leaving about $1,820 taxable. Under 2026 OBBBA law, the $16,100 standard deduction, $2,050 aged add-on and $6,000 senior deduction exceed AGI, so tax is $0." -us,scenario_062,federal_income_tax_before_refundable_credits,muse-wonder,prompt_ambiguity,taxable_income_or_deductions,False,"Included the $28,800 survivor income and 85% of SS in AGI ($63,245) and omitted the $6,000 senior deduction. Excluding the survivor benefits gives AGI of about $16,330 with joint thresholds, which its own $33,850 surviving-spouse deduction already eliminates, so tax is $0." -us,scenario_062,federal_income_tax_before_refundable_credits,ox-alpha,prompt_ambiguity,taxable_income_or_deductions,False,"Treated the $28,800 survivor benefits as taxable gross income, which made $18,115 of SS taxable and AGI $63,245. With correct AGI of about $17,323, its own $16,100 standard deduction plus the aged add-on and the $6,000 senior deduction reduce taxable income to $0." -us,scenario_062,federal_income_tax_before_refundable_credits,qwen-3.7-max,prompt_ambiguity,taxable_income_or_deductions,False,"Added the $28,800 survivor benefits to income and taxed 85% of SS, giving AGI of $63,245. It also left out the $6,000 senior deduction and used a mix of 2024 and 2025 standard-deduction figures. Correct AGI is about $17,323, which the 2026 deductions fully offset, so tax is $0." +us,scenario_062,federal_income_tax_before_refundable_credits,claude-opus-4.8,prompt_ambiguity,taxable_income_or_deductions,False,"Added the $28,800 survivor benefits to taxable income, so provisional income reached $55,786 and 85% of SS became taxable (AGI $63,245). The frozen reference treats survivor benefits as nontaxable, giving AGI of $17,323 with $993 of SS taxable. It also used qualifying-surviving-spouse status, which needs a dependent child. The head files single, and the $16,100 + $2,050 + $6,000 deductions fully offset AGI, so tax is $0." +us,scenario_062,federal_income_tax_before_refundable_credits,deepseek-v4-flash-0731,prompt_ambiguity,taxable_income_or_deductions,False,"Counted the $28,800 survivor benefits as taxable gross income, which pushed provisional income past $34,000 and made $18,115 of SS taxable (AGI $63,245). Excluding that item gives AGI of $17,323 ($993 taxable SS). Even its own $17,400 deduction exceeds that, so tax is $0." +us,scenario_062,federal_income_tax_before_refundable_credits,deepseek-v4-pro,prompt_ambiguity,taxable_income_or_deductions,False,"Built AGI of $63,245 by treating the $28,800 survivor benefits as taxable and 85% of SS as taxable. Without the survivor benefits, provisional income is $26,986, taxable SS is $993, and AGI is $17,323. That is below its own $17,425 standard deduction, so tax is $0." +us,scenario_062,federal_income_tax_before_refundable_credits,deepseek-v4-pro-0813,prompt_ambiguity,taxable_income_or_deductions,False,"Computed $17,323 AGI under the frozen reference's treatment of survivor benefits as nontaxable, then applied TCJA-sunset rules: an $8,250 standard deduction plus a $5,250 personal exemption. Under OBBBA the 2026 single standard deduction is $16,100, plus a $2,050 aged addition and a $6,000 senior deduction, which together exceed AGI and give $0 tax. It also submitted $157.30 while its reasoning computed $182.30." +us,scenario_062,federal_income_tax_before_refundable_credits,deepseek-v4.1-flash,prompt_ambiguity,taxable_income_or_deductions,False,"Included the $28,800 survivor benefits in taxable income, which also made 85% of SS taxable and produced AGI near $63,245 and $5,135 of tax. Under the frozen reference's treatment of survivor benefits as nontaxable, AGI is $17,323, which the 2026 single standard deduction with the aged addition fully offsets, giving $0 tax." +us,scenario_062,federal_income_tax_before_refundable_credits,gemini-3-flash-preview,prompt_ambiguity,taxable_income_or_deductions,False,"Treated the $28,800 survivor benefits as taxable, giving AGI of $63,245. It also assumed TCJA expired, using an $8,000 deduction, a $5,100 exemption and 15%/25% brackets, while OBBBA made the $16,100 standard deduction permanent and added a $6,000 senior deduction. Under the frozen reference's treatment of survivor benefits as nontaxable, AGI of $17,323 is fully offset by deductions, so tax is $0." +us,scenario_062,federal_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,prompt_ambiguity,taxable_income_or_deductions,False,"Counted the full $21,312 of SS and the $28,800 survivor benefits as income and subtracted the farm rent instead of adding it. Its $178 tax does not follow from its own $29,449 taxable income. Under the frozen reference's treatment of survivor benefits as nontaxable, $993 of SS is taxable, AGI is $17,323, and the $18,150 standard deduction including the aged addition brings tax to $0." +us,scenario_062,federal_income_tax_before_refundable_credits,gemini-3.1-pro-preview,prompt_ambiguity,taxable_income_or_deductions,False,"Got $17,323 AGI under the frozen reference's treatment of survivor benefits as nontaxable but assumed TCJA expired in 2026, restoring personal exemptions with total deductions of about $15,800. OBBBA permanently set the 2026 single standard deduction at $16,100, plus $2,050 for age 65+ and the $6,000 senior deduction. Those exceed AGI, so tax is $0." +us,scenario_062,federal_income_tax_before_refundable_credits,gemini-3.5-flash,prompt_ambiguity,taxable_income_or_deductions,False,"Added the $28,800 survivor benefits to AGI, which made 85% of SS taxable (AGI $63,245). It also applied TCJA-sunset deductions and exemptions of about $15,400. Under the frozen reference's treatment of survivor benefits as nontaxable, AGI is $17,323 and the OBBBA standard deduction plus aged addition and senior deduction reduce taxable income to $0." +us,scenario_062,federal_income_tax_before_refundable_credits,gemini-3.6-flash,prompt_ambiguity,taxable_income_or_deductions,False,"Included the $28,800 survivor benefits as gross income, which made $18,115 of SS taxable (AGI $63,245). It also used pre-TCJA rules: an $8,300 deduction, a $5,300 exemption and a 15% bracket. Under the frozen reference's treatment of survivor benefits as nontaxable, AGI is $17,323, which the $16,100 + $2,050 + $6,000 deductions fully offset, so tax is $0." +us,scenario_062,federal_income_tax_before_refundable_credits,gemini-3.7-flash,prompt_ambiguity,taxable_income_or_deductions,False,"Taxed the $28,800 survivor benefits and 85% of SS, and used a TCJA-sunset personal exemption. Excluding the survivor benefits leaves AGI of $17,323 with only $993 of SS taxable. The 2026 OBBBA standard deduction with the aged addition exceeds that, so tax is $0." +us,scenario_062,federal_income_tax_before_refundable_credits,gemini-3.8-flash,prompt_ambiguity,taxable_income_or_deductions,False,"Used AGI of $63,245, which treats the $28,800 survivor benefits as taxable and makes 85% of SS taxable. Under the frozen reference's treatment of survivor benefits as nontaxable, AGI is $17,323 ($993 taxable SS), below the $16,100 single standard deduction plus the $2,050 aged addition, so tax is $0." +us,scenario_062,federal_income_tax_before_refundable_credits,glm-5.3,prompt_ambiguity,taxable_income_or_deductions,False,"Reported income tax before credits of zero, then subtracted $1,031 in nonrefundable credits, including the elderly credit, to report negative tax. Nonrefundable credits cannot reduce liability below zero. Under the frozen reference's treatment of survivor benefits as nontaxable, the Schedule R credit is zero because $20,319 of nontaxable SS exceeds the $5,000 base amount." +us,scenario_062,federal_income_tax_before_refundable_credits,gpt-5.6-luna,prompt_ambiguity,taxable_income_or_deductions,False,"Applied the right single deductions ($16,100 + $2,050 aged + $6,000 senior) but treated the $28,800 survivor benefits as taxable. That raised provisional income enough to tax 85% of SS (AGI $63,245, tax $4,328). Without that item AGI is $17,323 and taxable income is $0." +us,scenario_062,federal_income_tax_before_refundable_credits,gpt-5.6-sol,prompt_ambiguity,taxable_income_or_deductions,False,"Included the $28,800 survivor benefits in gross income, which pushed taxable SS to $18,115 and AGI to $63,245. The deductions were right, and under the frozen reference's treatment of survivor benefits as nontaxable AGI is $17,323 ($993 taxable SS), which they fully absorb, so tax is $0." +us,scenario_062,federal_income_tax_before_refundable_credits,gpt-6-luna,prompt_ambiguity,taxable_income_or_deductions,False,"Started from $18,115 of taxable SS, which only results from counting the $28,800 survivor benefits as taxable. Excluding them, provisional income is $26,986, taxable SS is $993 and AGI is $17,323. The single standard deduction, aged addition and senior deduction reduce that to zero taxable income." +us,scenario_062,federal_income_tax_before_refundable_credits,gpt-6-sol,prompt_ambiguity,taxable_income_or_deductions,False,"Treated the $28,800 survivor payment as taxable non-SS income, which made 85% of SS taxable and AGI $63,245. With that item excluded, AGI is $17,323. Its own $16,100 + $2,050 + $6,000 deductions then eliminate taxable income, so tax is $0." +us,scenario_062,federal_income_tax_before_refundable_credits,gpt-6.1-sol,prompt_ambiguity,taxable_income_or_deductions,False,"Filed as qualifying surviving spouse, which requires a dependent child; the head files single. It also counted the $28,800 survivor benefits as taxable (AGI $63,245). Under the frozen reference's treatment of survivor benefits as nontaxable, single-filer AGI is $17,323 ($993 taxable SS), which the standard and senior deductions reduce to zero taxable income." +us,scenario_062,federal_income_tax_before_refundable_credits,gpt-6.1-terra,prompt_ambiguity,taxable_income_or_deductions,False,"Counted the $28,800 survivor benefits as taxable income, so 85% of SS became taxable and tax reached $4,328. Under the frozen reference's treatment of survivor benefits as nontaxable, AGI is $17,323 from farm rent, interest, pension and $993 of taxable SS, which the 2026 single standard, aged and senior deductions fully offset." +us,scenario_062,federal_income_tax_before_refundable_credits,grok-4.5,prompt_ambiguity,taxable_income_or_deductions,False,"Included the $28,800 survivor benefits and 85% of SS for AGI of $63,245. It also assumed TCJA sunset, using a personal exemption and 15% bracket with only $16,049 of deductions. Under the frozen reference's treatment of survivor benefits as nontaxable, AGI is $17,323, and OBBBA's $16,100 standard deduction plus $2,050 aged addition and $6,000 senior deduction exceed it, so tax is $0." +us,scenario_062,federal_income_tax_before_refundable_credits,grok-build-0.1,prompt_ambiguity,taxable_income_or_deductions,False,"Treated the $28,800 survivor benefits as taxable income, which pushed provisional income to $55,786 and made $18,115 of SS taxable. It then applied post-TCJA-sunset deductions and exemptions plus a 15% bracket. Under the frozen reference's treatment of survivor benefits as nontaxable, AGI of $17,323 falls below the 2026 OBBBA single standard deduction with aged addition, so tax is $0." +us,scenario_062,federal_income_tax_before_refundable_credits,inkling,prompt_ambiguity,taxable_income_or_deductions,False,"Used the correct $18,150 single-65+ standard deduction but built AGI of $63,245 by counting the $28,800 survivor benefits as taxable and 85% of SS. It also omitted the $6,000 senior deduction. Under the frozen reference's treatment of survivor benefits as nontaxable, AGI of $17,323 is below $18,150, so tax is $0." +us,scenario_062,federal_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,Returned no value or explanation for federal_income_tax_before_refundable_credits. The frozen reference is $0 when survivor benefits are treated as nontaxable. This output is excluded from scoring because the prompt does not establish those benefits' taxability. +us,scenario_062,federal_income_tax_before_refundable_credits,kimi-k3,prompt_ambiguity,taxable_income_or_deductions,False,"Used the frozen reference's treatment of survivor benefits as nontaxable and reached $17,323 AGI, then applied TCJA-sunset rules with a restored personal exemption, leaving $1,820 taxable. Under OBBBA the 2026 single standard deduction is $16,100, plus $2,050 for age 65+ and the $6,000 senior deduction, which exceed AGI, so tax is $0." +us,scenario_062,federal_income_tax_before_refundable_credits,muse-wonder,prompt_ambiguity,taxable_income_or_deductions,False,"Applied the qualifying-surviving-spouse standard deduction and joint brackets, but that status requires a dependent child, so the head files single. It also counted the $28,800 survivor benefits as taxable (AGI $63,245). Under the frozen reference's treatment of survivor benefits as nontaxable, single AGI of $17,323 is fully offset by the standard, aged and senior deductions." +us,scenario_062,federal_income_tax_before_refundable_credits,ox-alpha,prompt_ambiguity,taxable_income_or_deductions,False,"Treated the $28,800 survivor benefits as taxable, which made 85% of SS taxable and AGI $63,245. It also used the $1,650 married aged addition instead of the $2,050 single amount. Under the frozen reference's treatment of survivor benefits as nontaxable, AGI is $17,323, and the deductions reduce taxable income to zero." +us,scenario_062,federal_income_tax_before_refundable_credits,qwen-3.7-max,prompt_ambiguity,taxable_income_or_deductions,False,"Counted the $28,800 survivor benefits as taxable and taxed 85% of SS, giving AGI of $63,245. It then used an inconsistent $16,550 deduction and no senior deduction. Excluding the survivor benefits gives AGI of $17,323, which the $16,100 single standard deduction plus the $2,050 aged addition fully offset, so tax is $0." us,scenario_062,federal_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. us,scenario_062,head_medicaid_eligible,claude-haiku-4.5,llm_error,categorical_eligibility,False,"It computed $32,849 of countable income against the ~$15,060 poverty guideline and correctly flagged that $29,100 in bank assets blows through the $2,000 SSI-related resource limit, then discarded both of its own disqualifying findings by invoking Florida's medically needy share-of-cost program and spousal protections. The aged/disabled route to Medicaid attaches through SSI receipt, and SSI here is $0, so medicaid_category is NONE; medically needy spend-down confers no eligibility. It also omitted the $4,793 of farm rent from its countable total, understating income by that amount." us,scenario_062,head_medicaid_eligible,claude-opus-4.8,llm_error,categorical_eligibility,False,"It struck the $21,312 of Social Security survivor benefits from countable income as ""largely excluded,"" but Social Security is counted in full as unearned income under SSI-related rules past the $20 general disregard, raising countable income from its stated $16,330 to about $37,600 — roughly three times the ~$12,000 annual SSI federal benefit rate — and it never applied the $2,000 resource limit to $29,100 of bank assets. Because SSI is $0, no SSI-linked aged/disabled category attaches and medicaid_category is NONE, so its ""low countable income relative to the aged/disabled standard"" premise fails on both the income and resource tests." @@ -5624,74 +5775,76 @@ us,scenario_064,spouse_chip_eligible,kimi-k2.6,parse_contract_failure,missing_ou us,scenario_064,spouse_medicaid_eligible,glm-5.3,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. us,scenario_064,spouse_medicare_eligible,glm-5.3,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. us,scenario_064,spouse_wic_eligible,glm-5.3,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. -us,scenario_064,ssi,claude-fable-5.1,prompt_ambiguity,age_disability,False,"The model treated Dependent 1's generic 'is disabled' flag as meeting SSI's disability requirement and paid the full 2026 federal benefit rate of $994 × 12 = $11,928. Under the engine's inputs, Dependent 1 does not meet SSI's aged/blind/disabled requirement (is_ssi_aged_blind_disabled=False), and no other member is 65+, blind or disabled, so SSI is $0. The model's conclusion that parental deeming does not apply is irrelevant because the disability test fails first." -us,scenario_064,ssi,claude-opus-5.5,prompt_ambiguity,age_disability,False,"The model counted Dependent 1 as SSI-disabled because of the 'is disabled' flag and paid the full federal benefit of $994 × 12 = $11,928. The engine's SSI aged/blind/disabled test is False for Dependent 1 and for every other member. SSI is therefore $0 regardless of deeming or Dependent 1's lack of income and resources." -us,scenario_064,ssi,deepseek-v4-flash-0731,prompt_ambiguity,age_disability,False,"The model treated Dependent 1 (age 27, flagged disabled) as SSI-disabled and paid an estimated $991 × 12 = $11,892. Dependent 1 fails the engine's SSI aged/blind/disabled test (is_ssi_aged_blind_disabled=False), and no other member qualifies, so the correct amount is $0. The model's income, resource and deeming analysis never becomes relevant." -us,scenario_064,ssi,deepseek-v4-pro,prompt_ambiguity,age_disability,False,"The model accepted the generic disability flag as SSI disability for Dependent 1 and computed $991 × 2/3 × 12 = $7,928. Dependent 1 is not SSI aged/blind/disabled under the engine's inputs, so no member is eligible and SSI is $0. The model also applied a one-third in-kind-support reduction that no listed fact supports." -us,scenario_064,ssi,deepseek-v4-pro-0813,prompt_ambiguity,age_disability,False,"The model treated Dependent 1 as SSI-disabled and paid a federal benefit rate of about $990, reduced by one-third, for $660 × 12 = $7,920. Dependent 1 fails the engine's SSI aged/blind/disabled test (is_ssi_aged_blind_disabled=False), so SSI is $0. The one-third living-arrangement reduction is a second error on top of the eligibility mistake." -us,scenario_064,ssi,deepseek-v4.1-flash,prompt_ambiguity,age_disability,False,"The model treated Dependent 1 as SSI-disabled and subtracted an in-kind support (PMV) reduction of $350.33 (one-third of the $991 federal benefit rate plus $20), giving $640.67 × 12 = $7,688.04. Dependent 1 does not meet SSI's aged/blind/disabled requirement under the engine's inputs, and no other member does either, so SSI is $0." -us,scenario_064,ssi,gemini-3.1-pro-preview,prompt_ambiguity,age_disability,False,"The model concluded that Dependent 1's 'qualifying disability' made them eligible for the maximum federal SSI benefit and paid $990 × 12 = $11,880. The engine sets is_ssi_aged_blind_disabled=False for Dependent 1 and for all other members, so there is no eligible person and SSI is $0." -us,scenario_064,ssi,gemini-3.5-flash,prompt_ambiguity,age_disability,False,"The model treated Dependent 1's disability flag as SSI eligibility and added a Wisconsin state supplement to reach $11,836. Dependent 1 does not meet SSI's aged/blind/disabled requirement under the engine's inputs, so neither the federal benefit nor any state supplement is paid and SSI is $0." -us,scenario_064,ssi,glm-5.2,prompt_ambiguity,age_disability,False,"The model treated Dependent 1 as an 'adult SSI applicant' because of the disability flag, projected the federal benefit rate to $991 and paid $11,892. The engine's SSI aged/blind/disabled test is False for Dependent 1, just as the model found for the other four members, so SSI is $0. The model's conclusions on deeming and in-kind support are irrelevant." -us,scenario_064,ssi,glm-5.3,parse_contract_failure,missing_output,False,"The model gave no SSI value and no explanation, so there is no answer to score. The correct derivation is $0: no member meets SSI's aged/blind/disabled requirement under the engine's inputs." -us,scenario_064,ssi,gpt-5.5,prompt_ambiguity,age_disability,False,"The model treated the disabled adult dependent as SSI-eligible because they had no income or resources of their own and paid the 2026 individual rate of $994 × 12 = $11,928. It skipped the disability test itself: Dependent 1 is not SSI aged/blind/disabled under the engine's inputs, and neither is any other member, so SSI is $0." -us,scenario_064,ssi,gpt-5.6-sol,prompt_ambiguity,age_disability,False,"The model read the 'is disabled' flag as meeting SSI's disability requirement for the 27-year-old and paid the $994 monthly maximum, or $11,928. The engine's SSI aged/blind/disabled test is False for Dependent 1 and for every other member, so SSI is $0." -us,scenario_064,ssi,gpt-6-astra,prompt_ambiguity,age_disability,False,"The model treated the 27-year-old as SSI-disabled, ruled out parental deeming and paid $994 × 12 = $11,928. Dependent 1 fails the engine's SSI aged/blind/disabled test (is_ssi_aged_blind_disabled=False), so the deeming analysis is irrelevant and SSI is $0." -us,scenario_064,ssi,gpt-6-luna,prompt_ambiguity,age_disability,False,"The model took Dependent 1's disability flag as SSI eligibility and paid the $994 monthly federal maximum, or $11,928. Under the engine's inputs, Dependent 1 does not meet SSI's aged/blind/disabled requirement and no other member does, so SSI is $0." -us,scenario_064,ssi,gpt-6-sol,prompt_ambiguity,age_disability,False,"The model concluded that the disabled 27-year-old 'qualifies' for the 2026 individual rate of $994 × 12 = $11,928, based only on their lack of income and assets. The engine sets is_ssi_aged_blind_disabled=False for Dependent 1 and for every other member, so no one passes the SSI eligibility test and SSI is $0." -us,scenario_064,ssi,gpt-6.1-sol,prompt_ambiguity,age_disability,False,"The model treated the disabled adult dependent as SSI-eligible, ruled out deeming of parental resources and paid the $994 monthly maximum, or $11,928. Dependent 1 does not meet SSI's aged/blind/disabled requirement under the engine's inputs, so the resource and deeming analysis never applies and SSI is $0." -us,scenario_064,ssi,inkling,prompt_ambiguity,age_disability,False,"The model treated Dependent 1 as SSI-disabled, applied the one-third reduction for living in another person's household ($644.67 × 12 ≈ $7,736) and added an estimated Wisconsin supplement to reach $7,952. Dependent 1 fails the engine's SSI aged/blind/disabled test (is_ssi_aged_blind_disabled=False), so no federal benefit or state supplement is paid and SSI is $0." -us,scenario_064,ssi,kimi-k2.6,parse_contract_failure,missing_output,False,"The model gave no SSI value and no explanation, so there is no answer to score. The correct derivation is $0: no member meets SSI's aged/blind/disabled requirement under the engine's inputs." -us,scenario_064,ssi,kimi-k3,prompt_ambiguity,age_disability,False,"The model correctly excluded Head and Spouse as neither 65+ nor disabled, but wrongly declared Dependent 1 'categorically SSI-eligible' because of the disability flag and paid $994 × 12 = $11,928. The engine's SSI aged/blind/disabled test is also False for Dependent 1, so no member is eligible and SSI is $0." -us,scenario_064,state_income_tax_before_refundable_credits,claude-fable-5,llm_error,state_local_rule,False,"It took a half-SE-tax deduction of about $989 even though the $14,000 SE partnership income nets against the $16,800 farm loss to negative SE earnings, left out the $2,315 401(k) exclusion, and used the old $19,090/$38,190 brackets, reaching $4,964. It then cut that to $2,699 using an itemized-deduction credit and unexplained adjustments. No nonrefundable credit applies: medical costs are below the 7.5% floor and no mortgage interest is listed." -us,scenario_064,state_income_tax_before_refundable_credits,claude-fable-5.1,llm_error,state_local_rule,False,"Its $126,626 federal AGI counts the $14,000 SE partnership income on top of the $19,350 partnership/S-corp income and subtracts the repealed $1,796 domestic production deduction. It then added a $2,500 capital-loss add-back. Its $117,700 of taxable income is about $15,700 above the $101,968 that comes from $114,421 AGI less the $8,953 sliding deduction and $3,500 of exemptions." -us,scenario_064,state_income_tax_before_refundable_credits,claude-haiku-4.5,llm_error,state_local_rule,False,"It deducted the full $18,235 capital loss instead of the $3,000 limit, started from 'federal taxable income' instead of federal AGI, and cited 5.3%–7.65% rates. It never computed the $8,953 sliding deduction or the $3,500 of exemptions. Its $4,512 does not come from the actual $101,968 of taxable income taxed at 3.5%/4.4%/5.3%." -us,scenario_064,state_income_tax_before_refundable_credits,claude-haiku-5.5,llm_error,state_local_rule,False,"It entered 0 and said Wisconsin tax was not computed. Wisconsin AGI is $114,421; after the $8,953 sliding deduction and $3,500 of exemptions, taxable income is $101,968, which produces $4,599.62 with no nonrefundable credits." -us,scenario_064,state_income_tax_before_refundable_credits,claude-opus-4.7,llm_error,state_local_rule,False,"It left out the $2,315 401(k) exclusion and the $108 IRA deduction (AGI $116,845 instead of $114,421), counted only four $700 exemptions instead of five, and used 2023 brackets without the expanded 4.4% band. It then subtracted about $875 of school property tax and itemized-deduction credits, but no property tax or mortgage interest is listed and medical costs are below the federal floor." -us,scenario_064,state_income_tax_before_refundable_credits,claude-opus-4.8,llm_error,state_local_rule,False,"Its own bracket math on $100,000 of taxable income gave $4,784, but it then raised the answer to $5,074 while calling the $700 exemptions 'credit-equivalents'. Wisconsin exemptions are subtractions already reflected in the $101,968 of taxable income, and no nonrefundable credits apply. It also used the 2024 thresholds ($19,090/$38,190) instead of the expanded 2026 4.4% bracket." -us,scenario_064,state_income_tax_before_refundable_credits,claude-opus-5.5,llm_error,state_local_rule,False,"It applied Wisconsin's $500 net capital loss cap and added back $2,500, making Wisconsin AGI $116,922 instead of the engine's $114,421, which keeps the full $3,000 federal loss. It also rounded the sliding deduction to about $8,000. Its taxable income of $105,422 is $3,454 above the engine's $101,968." -us,scenario_064,state_income_tax_before_refundable_credits,claude-sonnet-4.6,llm_error,state_local_rule,False,"It phased a $22,010 standard deduction out on a straight line from $34,000 to $134,000, leaving $3,957 instead of the $8,953 that the 19.778% sliding-scale rate yields. It then subtracted $520 of invented 'homestead/other' credits. It also took a half-SE-tax deduction, disallowed the $108 IRA deduction even though AGI is below the phase-out, added a $2,500 capital-loss add-back, and used 2023 brackets." -us,scenario_064,state_income_tax_before_refundable_credits,claude-sonnet-5,llm_error,state_local_rule,False,"It counted the $14,000 SE partnership income separately from the $19,350 partnership/S-corp amount, subtracted the repealed $1,796 domestic production deduction (AGI $126,626), and counted only four exemptions. Its stated $4,200 does not follow from its own $109,826 of taxable income. The correct chain is $114,421 − $8,953 − $3,500 = $101,968, giving $4,599.62." -us,scenario_064,state_income_tax_before_refundable_credits,claude-sonnet-5.5,llm_error,state_local_rule,False,"It used about $125,000 of taxable income and only three $700 dependent exemptions, leaving out the two filer exemptions. That is roughly $23,000 more than the $101,968 that comes from $114,421 AGI less the $8,953 sliding deduction and five exemptions." -us,scenario_064,state_income_tax_before_refundable_credits,deepseek-v4-flash-0731,llm_error,state_local_rule,False,"It used an invented schedule (4% on the first ~$23,000, 5.3% on the rest) and skipped the $3,500 of exemptions. Wisconsin's 2026 joint schedule taxes income at 3.5% up to about $20,150, 4.4% up to about $69,260 and 5.3% above that, which on $101,968 gives $4,599.62." -us,scenario_064,state_income_tax_before_refundable_credits,deepseek-v4-pro,llm_error,state_local_rule,False,"It subtracted the repealed $1,796 domestic production deduction and took a flat $25,000 standard deduction with no sliding-scale phase-out. At $114,421 of AGI the deduction phases down to $8,953, so its $82,566 of taxable income is about $19,400 too low." -us,scenario_064,state_income_tax_before_refundable_credits,deepseek-v4-pro-0813,llm_error,state_local_rule,False,"Its $119,775 of taxable income is $17,807 above the correct $101,968, so it overstated Wisconsin AGI, which is $114,421 after the farm loss, the $3,000 capital loss, the 401(k) exclusion and the IRA deduction. It also taxed that income with the old thresholds and the narrower 4.4% band." -us,scenario_064,state_income_tax_before_refundable_credits,deepseek-v4.1-flash,llm_error,state_local_rule,False,"It got AGI right ($114,422) but overstated the sliding deduction at $13,197 instead of $8,953 and used nonexistent 3.54%/4.65% rates. It also subtracted the $3,500 of exemptions directly from tax as a credit instead of from income, cutting tax by about $3,300 too much." -us,scenario_064,state_income_tax_before_refundable_credits,gemini-3-flash-preview,llm_error,state_local_rule,False,"It used a $13,506 sliding deduction instead of $8,953, which gave $97,576 of taxable income instead of $101,968. It taxed that with the old thresholds (4.4% band ending near $38,000) and then subtracted a $150 'dependent credit' that Wisconsin does not provide here." -us,scenario_064,state_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,state_local_rule,False,"It showed no computation, and its $4,652.12 is $52.50 above the correct figure. That figure comes from $114,421 AGI less the $8,953 sliding deduction and $3,500 of exemptions, giving $101,968 taxed under the 2026 joint schedule. Its number is a rough estimate, not that exact calculation." -us,scenario_064,state_income_tax_before_refundable_credits,gemini-3.1-pro-preview,llm_error,state_local_rule,False,"It started from a $92,978 AGI, which drops $21,443 of income from the correct $114,421. Its taxable income of $78,969 is about $23,000 too low, and it taxed it with the old, narrower 4.4% band." -us,scenario_064,state_income_tax_before_refundable_credits,gemini-3.5-flash,llm_error,state_local_rule,False,"It understated taxable income at $82,256 (correct: $101,968) by inflating the sliding deduction. It then applied a flat 5.3% to all of it (0.053 × $82,256 ≈ $4,356) instead of the graduated 3.5%/4.4%/5.3% schedule." -us,scenario_064,state_income_tax_before_refundable_credits,gemini-3.5-flash-lite,llm_error,state_local_rule,False,"It gave no computation. Its $6,950 is $2,350 too high, which equals taxing about $131,000 at 5.3%. That skips the farm and capital losses, the $8,953 sliding deduction, the $3,500 of exemptions and the lower brackets." -us,scenario_064,state_income_tax_before_refundable_credits,gemini-3.6-flash,llm_error,state_local_rule,False,"It gave only a label with no computation. Its $4,125 is $474.62 short of the tax on $101,968, which equals about $9,000 too little taxable income at the 5.3% marginal rate, i.e. an oversized deduction." -us,scenario_064,state_income_tax_before_refundable_credits,gemini-3.7-flash,llm_error,state_local_rule,False,"It cut the tax with nonrefundable credits, but none apply here. There is no married couple credit because the spouse has no earned income. There is no itemized-deduction credit because medical costs are below the floor and no mortgage interest is listed. Its $3,212 is $1,388 below the tax on $101,968 of taxable income." -us,scenario_064,state_income_tax_before_refundable_credits,gemini-3.8-flash,llm_error,state_local_rule,False,"It subtracted nonrefundable credits that this household does not qualify for: no married couple credit (the spouse has no earnings) and no itemized-deduction credit. Its $2,490 is $2,110 below the $4,599.62 on $101,968 of taxable income." -us,scenario_064,state_income_tax_before_refundable_credits,gemini-4-argon,llm_error,state_local_rule,False,"It added a $666.67 'early withdrawal penalty' that is not part of this income-tax output and subtracted a medical-insurance-premium amount the engine does not apply. It also netted a married couple credit even though the spouse has no earned income. Its Wisconsin AGI ($115,322) used a $500 capital-loss cap instead of the $114,421 federal AGI." -us,scenario_064,state_income_tax_before_refundable_credits,glm-5.2,parse_contract_failure,missing_output,False,"No value was returned for state_income_tax_before_refundable_credits, so nothing could be scored." -us,scenario_064,state_income_tax_before_refundable_credits,glm-5.3,parse_contract_failure,missing_output,False,"No value was returned for state_income_tax_before_refundable_credits, so nothing could be scored." -us,scenario_064,state_income_tax_before_refundable_credits,gpt-5.4-mini,llm_error,state_local_rule,False,"It assumed deductions bring the tax to zero. At $114,421 of AGI the Wisconsin sliding-scale deduction is only $8,953, and after $3,500 of exemptions $101,968 is still taxable, producing $4,599.62." -us,scenario_064,state_income_tax_before_refundable_credits,gpt-5.4-nano,llm_error,state_local_rule,False,"It assumed deductions and credits outweigh the tax. The sliding deduction phases down to $8,953 at $114,421 of AGI, exemptions total $3,500, no nonrefundable credits apply, and the remaining $101,968 is taxed at $4,599.62." -us,scenario_064,state_income_tax_before_refundable_credits,gpt-5.5,llm_error,state_local_rule,False,"Its $117,222 income figure leaves out the $3,000 capital-loss deduction. It also overstated the sliding deduction ($15,166 instead of $8,953), counted only two of the five $700 exemptions, and subtracted an invented $472 itemized-deduction credit even though medical costs are below the 7.5% floor and no mortgage interest is listed." -us,scenario_064,state_income_tax_before_refundable_credits,gpt-5.6-luna,llm_error,state_local_rule,False,"It showed no figures. Its $2,800 is $1,800 below the $4,599.62 on $101,968 of taxable income, which means it removed far more through deductions and nonrefundable credits than the household qualifies for; no nonrefundable credit applies." -us,scenario_064,state_income_tax_before_refundable_credits,gpt-5.6-sol,llm_error,state_local_rule,False,"Its $4,872 is what the correct $101,968 of taxable income yields under the old schedule, where the 4.4% joint band ends near $39,400. It missed 2025 Wisconsin Act 15, which extended the 4.4% joint bracket to about $69,260 for 2026, so about $30,000 more is taxed at 4.4% instead of 5.3%." -us,scenario_064,state_income_tax_before_refundable_credits,gpt-5.6-terra,llm_error,state_local_rule,False,"It treated Wisconsin exemptions as 'exemption credits' against tax. In fact the five $700 exemptions are subtractions from income ($3,500), and no nonrefundable credits apply, so $4,071 is $529 below the $4,599.62 on $101,968 of taxable income." -us,scenario_064,state_income_tax_before_refundable_credits,gpt-6-astra,llm_error,state_local_rule,False,"It subtracted a $2,340 health-insurance premium amount, including the dependent's $780 premium, that the engine does not apply, and added a $2,500 capital-loss add-back. It then misapplied the brackets: its own taxable income of roughly $102,000 produces about $4,600 under the 2026 joint schedule, not $3,254." -us,scenario_064,state_income_tax_before_refundable_credits,gpt-6-luna,llm_error,state_local_rule,False,"Its $5,654 is $1,054 above the correct figure, which implies about $122,000 of taxable income instead of $101,968. It therefore left out major subtractions: the $16,800 farm loss, the $3,000 capital loss, the 401(k) deferral, or the $8,953 sliding deduction plus $3,500 of exemptions." -us,scenario_064,state_income_tax_before_refundable_credits,gpt-6-sol,llm_error,state_local_rule,False,"It started from the correct $114,422 AGI, but its $4,200 is $400 low, which implies about $7,500 more in deductions than the $8,953 sliding deduction plus $3,500 of exemptions allow. With those amounts, taxable income is $101,968 and tax is $4,599.62." -us,scenario_064,state_income_tax_before_refundable_credits,gpt-6.1-sol,llm_error,state_local_rule,False,"It subtracted a health-premium deduction of about $4,135 (AGI cut to $110,286) that the engine does not apply. That also inflated the sliding deduction to $10,208, so taxable income fell to about $96,578 instead of $101,968." -us,scenario_064,state_income_tax_before_refundable_credits,grok-4.3,llm_error,state_local_rule,False,"It gave a rounded $4,500 without computing the exact chain: $114,421 AGI less the $8,953 sliding deduction and $3,500 of exemptions gives $101,968, which is taxed at $4,599.62 under the 2026 joint schedule." -us,scenario_064,state_income_tax_before_refundable_credits,grok-4.5,llm_error,state_local_rule,False,"It used the correct $114,422 AGI but understated the sliding deduction at about $6,500 (correct: $8,953) and never subtracted the five $700 exemptions ($3,500). Its taxable income was therefore about $107,900 instead of $101,968." -us,scenario_064,state_income_tax_before_refundable_credits,grok-4.6,llm_error,state_local_rule,False,"Its $101,947 of taxable income essentially matches the correct $101,968. But it ended the 3.5% bracket at $29,350 and the 4.4% bracket at $58,700, instead of about $20,150 and $69,260 in the 2026 joint schedule, which overstated tax by about $10." -us,scenario_064,state_income_tax_before_refundable_credits,grok-4.7,llm_error,state_local_rule,False,"Its AGI of $114,523 leaves out the $108 IRA deduction, giving about $102,274 of taxable income. It then used the old 4.4% band, which ends near $40,000, so about $29,000 was taxed at 5.3% instead of 4.4%, adding roughly $260." -us,scenario_064,state_income_tax_before_refundable_credits,grok-build-0.1,llm_error,state_local_rule,False,"Its AGI of $106,225 is $8,196 too low. It also took an oversized $13,500 deduction, skipped the $3,500 of exemptions, and used 4.75%/5.75% rates that are not in Wisconsin's 3.5%/4.4%/5.3% schedule." -us,scenario_064,state_income_tax_before_refundable_credits,inkling,llm_error,state_local_rule,False,"It started from a federal AGI of about $97,723, roughly $16,700 below the correct $114,421, and treated the overtime deduction as an AGI item needing a Wisconsin add-back. The federal overtime deduction is taken below the line, so AGI already includes the $13,899 premium. Its taxable income of about $90,000 is about $12,000 short of $101,968." -us,scenario_064,state_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"No value was returned for state_income_tax_before_refundable_credits, so nothing could be scored." -us,scenario_064,state_income_tax_before_refundable_credits,kimi-k3,llm_error,state_local_rule,False,"Its $116,737 AGI leaves out the $2,315 traditional 401(k) deferral that should come off wages. It understated the sliding deduction at $5,481 and applied a 6.27% top rate; for 2026 the rate on this income is 5.3%. Together these inflate the tax to $6,091." -us,scenario_064,state_income_tax_before_refundable_credits,minimax-m3,llm_error,state_local_rule,False,"It returned 0 with no work shown. Taxable income is $101,968 after the $8,953 sliding deduction and $3,500 of exemptions, and no credit offsets the resulting $4,599.62." -us,scenario_064,state_income_tax_before_refundable_credits,muse-spark-1.3,llm_error,state_local_rule,False,"It took a $19,800 standard deduction, ignoring the 19.778% sliding-scale phase-out that cuts it to $8,953 at $114,421 of AGI. It also skipped the $3,500 of exemptions and taxed $94,600 with the old, narrower 4.4% band." -us,scenario_064,state_income_tax_before_refundable_credits,muse-wonder,llm_error,state_local_rule,False,"It gave no figures. Its $4,448 is $151.62 short, which equals about $2,900 too little taxable income at the 5.3% marginal rate compared with the $101,968 that comes from $114,421 AGI less $8,953 and $3,500." -us,scenario_064,state_income_tax_before_refundable_credits,ox-alpha,llm_error,state_local_rule,False,"It applied the full $31,300 joint standard deduction with no sliding-scale phase-out (correct: $8,953), skipped exemptions, and started from a $127,253 AGI that is $12,832 too high. It also used invented bracket tops of $29,430/$58,860." -us,scenario_064,state_income_tax_before_refundable_credits,qwen-3.7-max,llm_error,state_local_rule,False,"It removed the overtime premium from AGI, but the federal overtime deduction is taken below the line and Wisconsin does not adopt it, so AGI is $114,421, not $100,523. It also skipped the $3,500 of exemptions, and its final $4,221.67 does not match its own $3,767 bracket calculation." -us,scenario_064,state_income_tax_before_refundable_credits,qwen3.8-max,llm_error,state_local_rule,False,"After starting from AGI, it subtracted $11,827 of 'retirement contributions' again, which double-counts deferrals and pulls in Roth and dependent contributions. It also subtracted medical expenses, which Wisconsin does not allow as a deduction. Wisconsin AGI is $114,421 and taxable income is $101,968." +us,scenario_064,ssi,claude-fable-5.1,prompt_ambiguity,age_disability,False,"Read Dependent 1's generic 'is disabled' flag as meeting SSI's disability criterion and paid the full $994/month FBR. The engine has is_ssi_aged_blind_disabled=False for Dependent 1 and every other member, so no one is categorically eligible and SSI is $0." +us,scenario_064,ssi,claude-opus-5.5,prompt_ambiguity,age_disability,False,"Treated the 'is disabled' flag as SSI-qualifying disability for Dependent 1 and awarded $994 × 12. The engine's is_ssi_aged_blind_disabled is False for Dependent 1, so the deeming analysis never comes into play and SSI is $0." +us,scenario_064,ssi,deepseek-v4-flash-0731,prompt_ambiguity,age_disability,False,"Took Dependent 1's general disability flag as satisfying SSI's disability requirement and paid an estimated $991/month FBR. In the engine, Dependent 1 is not SSI aged/blind/disabled, so the benefit is $0 whatever the income or resources." +us,scenario_064,ssi,deepseek-v4-pro,prompt_ambiguity,age_disability,False,"Treated Dependent 1 as SSI-disabled and paid a one-third-reduced FBR ($7,928). Dependent 1's is_ssi_aged_blind_disabled is False, so there is no SSI at all. The model also assumed in-kind support and maintenance (ISM) that the facts do not list." +us,scenario_064,ssi,deepseek-v4-pro-0813,prompt_ambiguity,age_disability,False,"Counted Dependent 1 as SSI-disabled and applied the one-third reduction for living in another person's household to get $7,920. The engine finds no member meeting SSI's aged/blind/disabled test, so SSI is $0 before any federal benefit rate or reduction applies." +us,scenario_064,ssi,deepseek-v4.1-flash,prompt_ambiguity,age_disability,False,"Treated Dependent 1's 'is disabled' flag as SSI-eligible disability and subtracted an ISM reduction from a $991 FBR to get $7,688.04. Dependent 1 has is_ssi_aged_blind_disabled=False in the engine, so the engine's SSI is $0." +us,scenario_064,ssi,gemini-3.1-pro-preview,prompt_ambiguity,age_disability,False,"Called Dependent 1's disability 'qualifying' for SSI and paid the projected maximum federal benefit ($11,880). The engine does not treat Dependent 1 as SSI-disabled, so no member is categorically eligible and SSI is $0." +us,scenario_064,ssi,gemini-3.5-flash,prompt_ambiguity,age_disability,False,"Treated Dependent 1 as SSI-eligible on the strength of the general disability flag and added a Wisconsin state supplement to reach $11,836. Dependent 1's is_ssi_aged_blind_disabled is False, so neither federal SSI nor any supplement is paid, and SSI is $0." +us,scenario_064,ssi,glm-5.2,prompt_ambiguity,age_disability,False,"Correctly found that no one else is 65+, blind, or disabled, but read Dependent 1's 'is disabled' flag as SSI-qualifying and paid an estimated $991/month FBR. The engine's SSI status for Dependent 1 is not aged/blind/disabled, so SSI is $0." +us,scenario_064,ssi,glm-5.3,parse_contract_failure,missing_output,False,"Did not return an SSI value or any explanation, so nothing was available to score. The engine's value is $0 because no household member is SSI aged, blind, or disabled in the engine." +us,scenario_064,ssi,gpt-5.5,prompt_ambiguity,age_disability,False,"Treated the disabled adult dependent as meeting SSI's disability criterion and paid the 2026 individual rate of $994 × 12. The engine sets is_ssi_aged_blind_disabled=False for Dependent 1, so SSI is $0." +us,scenario_064,ssi,gpt-5.6-sol,prompt_ambiguity,age_disability,False,"Equated the 'is disabled' flag with SSI disability eligibility and paid the $994/month maximum. In the engine, Dependent 1 does not meet SSI's aged/blind/disabled requirement, so the benefit is $0." +us,scenario_064,ssi,gpt-6-astra,prompt_ambiguity,age_disability,False,"Correctly ruled out parental deeming for a 27-year-old, but assumed Dependent 1 is SSI-disabled because the person is flagged disabled. The engine's is_ssi_aged_blind_disabled is False for Dependent 1, so SSI is $0 rather than $11,928." +us,scenario_064,ssi,gpt-6-luna,prompt_ambiguity,age_disability,False,"Took the 'marked disabled' attribute as satisfying SSI's disability test and paid the full 2026 FBR. Dependent 1 is not SSI aged/blind/disabled in the engine, so no SSI is payable and the engine's value is $0." +us,scenario_064,ssi,gpt-6-sol,prompt_ambiguity,age_disability,False,"Assumed the disabled 27-year-old qualifies for SSI and paid $994 × 12. The engine finds Dependent 1 does not meet SSI's aged/blind/disabled criterion, so SSI is $0." +us,scenario_064,ssi,gpt-6.1-sol,prompt_ambiguity,age_disability,False,"Focused on deeming and countable assets but never questioned whether Dependent 1 meets SSI's disability status. That status is False in the engine (is_ssi_aged_blind_disabled=False), which makes SSI $0." +us,scenario_064,ssi,gpt-6.1-terra,prompt_ambiguity,age_disability,False,"Paid the full 2026 federal SSI benefit on the assumption that the general disability flag makes Dependent 1 categorically eligible. The engine sets is_ssi_aged_blind_disabled=False for every member, so SSI is $0." +us,scenario_064,ssi,inkling,prompt_ambiguity,age_disability,False,"Treated Dependent 1 as SSI-disabled, applied a one-third reduction for living in another person's household, and added a WI supplement to get $7,952. Dependent 1 is not SSI aged/blind/disabled in the engine, so SSI is $0. The model also applied a reduction for in-kind support that the facts do not list." +us,scenario_064,ssi,kimi-k2.6,parse_contract_failure,missing_output,False,"Did not return an SSI value or any explanation, so nothing was available to score. The engine's value is $0 because no member meets SSI's aged/blind/disabled criterion in the engine." +us,scenario_064,ssi,kimi-k3,prompt_ambiguity,age_disability,False,"Correctly excluded Head and Spouse, but called Dependent 1 'categorically SSI-eligible' because of the disability flag and paid $994 × 12. The engine's is_ssi_aged_blind_disabled is False for Dependent 1 as well, so SSI is $0." +us,scenario_064,state_income_tax_before_refundable_credits,claude-fable-5,llm_error,state_local_rule,False,"Invented a ~$989 half-SE-tax deduction even though net SE earnings are negative after the farm loss. Added back $2,500 under a $500 capital-loss cap that the engine does not apply, and taxed income on the old brackets with 4.4% ending at $38,190 ($4,964). It then cut the result to $2,699 with ~$2,265 of nonrefundable credits (itemized deduction credit and others) that do not apply; this household has zero Wisconsin nonrefundable credits." +us,scenario_064,state_income_tax_before_refundable_credits,claude-fable-5.1,llm_error,state_local_rule,False,"Overstated federal AGI at $126,626 by adding the $14,000 SE partnership income on top of the $19,350 partnership/S-corp income it is part of, and by subtracting the $1,796 domestic production deduction. It then added a $2,500 capital-loss addback. That gave ~$117,700 of taxable income instead of $101,968.14, taxed on the old, narrower 4.4% bracket." +us,scenario_064,state_income_tax_before_refundable_credits,claude-haiku-4.5,llm_error,state_local_rule,False,"Started from a ~$104,434 'federal taxable income' that subtracts the full $18,235 capital loss, instead of federal AGI of $114,421.41 with the loss capped at $3,000. It cited joint rates of 5.3%-7.65%, which are only Wisconsin's top two rates; the 2026 joint schedule starts at 3.5% and 4.4%, and this household's income reaches only the 5.3% bracket. It never applied the $8,953.27 sliding-scale deduction and five $700 exemptions, so its $4,512 is not derived from the 3.5%/4.4%/5.3% schedule." +us,scenario_064,state_income_tax_before_refundable_credits,claude-haiku-5.5,llm_error,state_local_rule,False,"Skipped the Wisconsin calculation and defaulted to $0. Wisconsin taxable income is $101,968.14 after the $8,953.27 sliding-scale deduction and $3,500 of exemptions, which produces $4,599.62 of tax." +us,scenario_064,state_income_tax_before_refundable_credits,claude-opus-4.7,llm_error,state_local_rule,False,"Left the $2,315 401(k) deferral and the $108 IRA deduction in AGI ($116,845), counted four $700 exemptions instead of five, and used the old bracket with 4.4% ending at $36,840. It then subtracted ~$875 for a school property tax credit and itemized deduction credit. The household has no property tax, no rent and no qualifying itemized deductions, so nonrefundable credits are zero." +us,scenario_064,state_income_tax_before_refundable_credits,claude-opus-4.8,llm_error,state_local_rule,False,"Taxed ~$100,000 on the old joint brackets (4.4% ending at $38,190) to get $4,784, then raised the answer to $5,074 with no supporting arithmetic while describing exemptions as credits. Under the 2026 schedule's widened 4.4% bracket, the correct $101,968.14 of taxable income produces $4,599.62." +us,scenario_064,state_income_tax_before_refundable_credits,claude-opus-5.5,llm_error,state_local_rule,False,"Added back $2,500 of capital loss under a $500 Wisconsin cap, whereas the engine carries the full $3,000 federally limited loss into WI AGI ($114,421.41). That raised WI AGI to $116,922, cut the sliding-scale deduction to ~$8,000 instead of $8,953.27, and lifted taxable income to $105,422 versus $101,968.14." +us,scenario_064,state_income_tax_before_refundable_credits,claude-sonnet-4.6,llm_error,state_local_rule,False,"Dropped the head's $108 IRA deduction as phased out, but MAGI of ~$114k is below the 2026 joint active-participant phase-out, so it is fully deductible. It also invented a ~$990 SE-tax deduction, added back $2,500 of capital loss, and phased the standard deduction down linearly to $3,957 instead of the $8,953.27 sliding-scale amount. It then taxed $108,583 on the old brackets and subtracted a made-up $520 credit." +us,scenario_064,state_income_tax_before_refundable_credits,claude-sonnet-5,llm_error,state_local_rule,False,"Overstated AGI at $126,626 by counting the $14,000 SE partnership income on top of the $19,350 partnership income and by subtracting the $1,796 domestic production deduction, which is not an AGI adjustment. It used a ~$14,000 standard deduction instead of $8,953.27 and four exemptions instead of five. Its $4,200 does not follow from its own $109,826 taxable income under the 3.5%/4.4%/5.3% schedule." +us,scenario_064,state_income_tax_before_refundable_credits,claude-sonnet-5.5,llm_error,state_local_rule,False,"Put Wisconsin taxable income at ~$125,000, about $23,000 above the correct $101,968.14. It counted only three dependent exemptions instead of five $700 exemptions (head, spouse and three dependents), then applied the old, narrower 4.4% bracket to get $6,200." +us,scenario_064,state_income_tax_before_refundable_credits,deepseek-v4-flash-0731,llm_error,state_local_rule,False,"Got roughly the right taxable income (~$100,000) but replaced Wisconsin's joint schedule with a made-up 4% rate on the first ~$23,000 and 5.3% on the rest. The 2026 schedule applies 3.5%, then a 4.4% bracket widened by 2025 law that runs to roughly $69,000 for joint filers, then 5.3%. On $101,968.14 that produces $4,599.62." +us,scenario_064,state_income_tax_before_refundable_credits,deepseek-v4-pro,llm_error,state_local_rule,False,"Subtracted the $1,796 domestic production deduction as a Wisconsin subtraction, which Wisconsin does not have. It also took a flat $25,000 standard deduction with no sliding-scale phase-down; at this income the deduction is only $8,953.27. Taxable income fell to $82,566 instead of $101,968.14." +us,scenario_064,state_income_tax_before_refundable_credits,deepseek-v4-pro-0813,llm_error,state_local_rule,False,"Its $119,774.69 taxable income is about $17,800 too high; WI AGI equals federal AGI of $114,421.41, less $8,953.27 and $3,500, giving $101,968.14. Its $5,829.93 matches the old joint brackets with 4.4% ending near $38,190, not the 2026 schedule's widened 4.4% bracket." +us,scenario_064,state_income_tax_before_refundable_credits,deepseek-v4.1-flash,llm_error,state_local_rule,False,"Treated the $3,500 of personal exemptions as a dollar-for-dollar tax credit instead of a deduction from income. It also used the old 2022 rates of 3.54% and 4.65% and a $13,197 standard deduction instead of the $8,953.27 sliding-scale amount. Taken as deductions, the $700 exemptions bring taxable income to $101,968.14, taxed at $4,599.62." +us,scenario_064,state_income_tax_before_refundable_credits,gemini-3-flash-preview,llm_error,state_local_rule,False,"Took a $13,506 sliding-scale deduction instead of $8,953.27, under-applying the phase-down at ~$114k of WI AGI, which gave $97,576 of taxable income instead of $101,968.14. It then subtracted $150 of dependent credits, although the household has no Wisconsin nonrefundable credits." +us,scenario_064,state_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,state_local_rule,False,"Gave no computation. Its $4,652.12 is $52.50 above the correct tax, which equals about $990 of extra taxable income over the $101,968.14 left after federal AGI of $114,421.41, the $8,953.27 sliding-scale deduction and five $700 exemptions." +us,scenario_064,state_income_tax_before_refundable_credits,gemini-3.1-pro-preview,llm_error,state_local_rule,False,"Started from $92,978 of AGI, $21,443 short of $114,421.41. The correct AGI includes wages net of the $2,315 deferral, the $20,000 taxable 401(k) distribution and $19,350 of partnership income, less the $16,800 farm loss, a $3,000 capital loss and the $108 IRA deduction. Its $78,969 taxable income therefore understates the correct $101,968.14." +us,scenario_064,state_income_tax_before_refundable_credits,gemini-3.5-flash,llm_error,state_local_rule,False,"Reported $82,256 of taxable income, about $19,700 below $101,968.14, because it over-applied the standard deduction instead of the phased-down $8,953.27. Its $4,356 also does not follow from that base under the 3.5%/4.4%/5.3% schedule." +us,scenario_064,state_income_tax_before_refundable_credits,gemini-3.5-flash-lite,llm_error,state_local_rule,False,"Gave no derivation. $6,950 is $2,350 above the correct tax, equal to taxing about $44,000 more than the $101,968.14 left after the $8,953.27 sliding-scale deduction and $3,500 of exemptions, so it skipped deductions or counted income twice." +us,scenario_064,state_income_tax_before_refundable_credits,gemini-3.6-flash,llm_error,state_local_rule,False,"Gave no computation. $4,125 is $475 below the correct tax, equal to about $9,000 of extra deductions or invented credits. The household's only offsets are the $8,953.27 sliding-scale deduction and $3,500 of exemptions; it has no nonrefundable credits." +us,scenario_064,state_income_tax_before_refundable_credits,gemini-3.7-flash,llm_error,state_local_rule,False,"Gave no computation. $3,212 is $1,388 below the correct tax, which fits an unreduced standard deduction or invented nonrefundable credits. At WI AGI of $114,421.41 the sliding-scale deduction is only $8,953.27, and no nonrefundable credits apply." +us,scenario_064,state_income_tax_before_refundable_credits,gemini-3.8-flash,llm_error,state_local_rule,False,"Gave no computation. $2,490 is $2,110 below the correct tax, which reflects deductions or nonrefundable credits the household does not have. Taxable income is $101,968.14 after the $8,953.27 phased-down deduction and $3,500 of exemptions, with zero credits." +us,scenario_064,state_income_tax_before_refundable_credits,gemini-4-argon,llm_error,state_local_rule,False,"Included a $666.67 Wisconsin early-withdrawal penalty, which is not part of income tax before refundable credits, and added back capital loss under a $500 cap that the engine does not apply. It also took a medical-insurance premium subtraction that the engine does not calculate from these inputs. It claimed a married couple credit, which is $0 because the spouse has no earned income." +us,scenario_064,state_income_tax_before_refundable_credits,glm-5.2,parse_contract_failure,missing_output,False,"Returned no value for state_income_tax_before_refundable_credits. The correct figure is $4,599.62 on $101,968.14 of Wisconsin taxable income." +us,scenario_064,state_income_tax_before_refundable_credits,glm-5.3,parse_contract_failure,missing_output,False,"Returned no value for state_income_tax_before_refundable_credits. The correct figure is $4,599.62 on $101,968.14 of Wisconsin taxable income." +us,scenario_064,state_income_tax_before_refundable_credits,gpt-5.4-mini,llm_error,state_local_rule,False,"Claimed that deductions and retirement adjustments wipe out the tax. At $114,421.41 of WI AGI the sliding-scale deduction is phased down to $8,953.27 and exemptions are only $3,500, leaving $101,968.14 taxable and $4,599.62 of tax with no nonrefundable credits." +us,scenario_064,state_income_tax_before_refundable_credits,gpt-5.4-nano,llm_error,state_local_rule,False,"Assumed deductions and credits exceed the tax. The joint standard deduction is largely phased out ($8,953.27) at $114,421.41 of WI AGI, exemptions total $3,500, and no nonrefundable credits apply, so $4,599.62 of tax remains." +us,scenario_064,state_income_tax_before_refundable_credits,gpt-5.5,llm_error,state_local_rule,False,"Used a $15,166 standard deduction instead of $8,953.27 and only two $700 exemptions instead of five. It then subtracted a $472 itemized-deduction credit, but there is no mortgage interest input and medical costs of $8,340 fall below the 7.5%-of-AGI floor (~$8,582), so no credit arises." +us,scenario_064,state_income_tax_before_refundable_credits,gpt-5.6-luna,llm_error,state_local_rule,False,"Gave no computation. $2,800 is $1,800 below the correct tax, which reflects invented nonrefundable credits or overstated deductions. Wisconsin taxable income is $101,968.14 after the $8,953.27 sliding-scale deduction and $3,500 of exemptions, with no credits." +us,scenario_064,state_income_tax_before_refundable_credits,gpt-5.6-sol,llm_error,state_local_rule,False,"Its $4,872 matches roughly the correct taxable income taxed on the old joint brackets, where 4.4% ends near $38,000-$40,000. The 2026 schedule widens the 4.4% bracket to roughly $69,000, which brings tax on $101,968.14 down to $4,599.62." +us,scenario_064,state_income_tax_before_refundable_credits,gpt-5.6-terra,llm_error,state_local_rule,False,"Treated exemptions as credits and subtracted other offsets, landing $529 below the correct tax. Wisconsin's $700 exemptions reduce income and are already counted in the $101,968.14 of taxable income, and the household has no nonrefundable credits." +us,scenario_064,state_income_tax_before_refundable_credits,gpt-6-astra,llm_error,state_local_rule,False,"Took a $2,340 health-insurance subtraction that the engine does not calculate from these inputs, and added back $2,500 of capital loss that the engine does not add back. Those two roughly cancel, so its $3,254.36 implies about $25,000 less taxable income than $101,968.14, which fits failing to phase the joint standard deduction down to $8,953.27." +us,scenario_064,state_income_tax_before_refundable_credits,gpt-6-luna,llm_error,state_local_rule,False,"Gave no computation. $5,654 is $1,054 above the correct tax, which overstates taxable income by about $20,000 compared with the $101,968.14 left after the $8,953.27 sliding-scale deduction and five $700 exemptions." +us,scenario_064,state_income_tax_before_refundable_credits,gpt-6-sol,llm_error,state_local_rule,False,"Started from the right ~$114,422 AGI, but its $4,200 is $400 too low, which implies about $7,500 of deductions beyond the $8,953.27 sliding-scale deduction and five $700 exemptions. The joint standard deduction is largely phased out at this income." +us,scenario_064,state_income_tax_before_refundable_credits,gpt-6.1-sol,llm_error,state_local_rule,False,"Subtracted a ~$4,136 health-premium deduction that the engine does not calculate from these inputs. That lowered income to $110,286 and pushed the sliding-scale deduction up to $10,207.94 instead of $8,953.27, understating taxable income compared with $101,968.14." +us,scenario_064,state_income_tax_before_refundable_credits,gpt-6.1-terra,llm_error,state_local_rule,False,"Gave no computation. $4,800 is $200 high, which fits roughly correct taxable income taxed on the old joint brackets instead of the 2026 schedule with the widened 4.4% bracket, which gives $4,599.62 on $101,968.14." +us,scenario_064,state_income_tax_before_refundable_credits,grok-4.3,llm_error,state_local_rule,False,"Gave no computation. $4,500 is $100 below the correct tax, equal to about $1,900 of extra deductions beyond the $8,953.27 sliding-scale deduction and $3,500 of exemptions on $114,421.41 of WI AGI." +us,scenario_064,state_income_tax_before_refundable_credits,grok-4.5,llm_error,state_local_rule,False,"Started from the right $114,422 AGI but put the sliding-scale deduction at ~$6,500 instead of $8,953.27 and left out the five $700 exemptions entirely. That produced $107,900 of taxable income instead of $101,968.14." +us,scenario_064,state_income_tax_before_refundable_credits,grok-4.6,llm_error,state_local_rule,False,"Used cumulative joint bracket thresholds of $29,350 and $58,700, compared with the 2026 thresholds of $20,150 and $69,260; on its $101,947 taxable-income estimate, those bracket errors raise tax by $12.24. It also started from $114,523 of AGI with a $9,076 deduction instead of $114,421.41 and $8,953.27. The net result is $10.38 too much tax." +us,scenario_064,state_income_tax_before_refundable_credits,grok-4.7,llm_error,state_local_rule,False,"Got taxable income nearly right ($102,274 vs $101,968.14), but its $4,876 reflects the old joint brackets with 4.4% ending near $38,000-$40,000. The 2026 schedule's widened 4.4% bracket gives about $4,616 on its own base and $4,599.62 on the correct base." +us,scenario_064,state_income_tax_before_refundable_credits,grok-build-0.1,llm_error,state_local_rule,False,"Understated AGI at $106,225 instead of $114,421.41, skipped the five $700 exemptions, and used a $13,500 standard deduction instead of $8,953.27. It also applied 4.75% and 5.75% rates that it labeled 2024 law but that do not exist; Wisconsin's 2026 joint rates are 3.5%, 4.4%, 5.3% and 7.65%, and this household's income reaches only the 5.3% bracket." +us,scenario_064,state_income_tax_before_refundable_credits,inkling,llm_error,state_local_rule,False,"Took the federal overtime deduction out of AGI (~$97,723) and then added it back. That deduction comes after AGI, so federal and Wisconsin AGI are both $114,421.41. Its ~$90,000 taxable income is about $12,000 short of $101,968.14." +us,scenario_064,state_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"Returned no value for state_income_tax_before_refundable_credits. The correct figure is $4,599.62 on $101,968.14 of Wisconsin taxable income." +us,scenario_064,state_income_tax_before_refundable_credits,kimi-k3,llm_error,state_local_rule,False,"Taxed the third bracket at the old 6.27% rate instead of 5.3% and put the sliding-scale deduction at $5,481 instead of $8,953.27. It also started from ~$116,737 of AGI instead of $114,421.41, which inflated the tax to $6,091." +us,scenario_064,state_income_tax_before_refundable_credits,minimax-m3,llm_error,state_local_rule,False,"Returned $0 with no reasoning and ignored Wisconsin tax on $101,968.14 of taxable income, which produces $4,599.62." +us,scenario_064,state_income_tax_before_refundable_credits,muse-spark-1.3,llm_error,state_local_rule,False,"Used a ~$19,800 standard deduction with almost no phase-down (correct: $8,953.27), skipped the $3,500 of exemptions, and taxed the resulting ~$94,600 on the old brackets. The errors partly cancelled and gave $4,481." +us,scenario_064,state_income_tax_before_refundable_credits,muse-wonder,llm_error,state_local_rule,False,"Gave no computation. $4,448 is $152 below the correct tax, equal to about $2,860 of extra deductions beyond the $8,953.27 sliding-scale deduction and $3,500 of exemptions on $114,421.41 of WI AGI." +us,scenario_064,state_income_tax_before_refundable_credits,ox-alpha,llm_error,state_local_rule,False,"Overstated AGI at $127,253 instead of $114,421.41 and used a ~$31,300 federal-style joint standard deduction in place of Wisconsin's $8,953.27 sliding-scale amount. It also left out the five $700 exemptions and used made-up bracket thresholds of $29,430 and $58,860." +us,scenario_064,state_income_tax_before_refundable_credits,qwen-3.7-max,llm_error,state_local_rule,False,"Excluded overtime pay from AGI, but the federal overtime deduction comes after AGI and never reduces federal or Wisconsin AGI, so it got $100,523 instead of $114,421.41. It skipped the $3,500 of exemptions, used a $13,500 deduction and an old 4.65% rate, and reported $4,221.67, which does not match its own $3,767 computation." +us,scenario_064,state_income_tax_before_refundable_credits,qwen3.8-max,llm_error,state_local_rule,False,"Subtracted $11,827 of retirement contributions from AGI that already reflects them: the 401(k) deferral is already out of wages, the IRA is already deducted, and Roth contributions are not deductible. It also deducted medical expenses, which Wisconsin does not allow as a deduction, pushing taxable income well below $101,968.14." us,scenario_064,state_refundable_credits,claude-opus-4.7,llm_error,state_local_rule,False,"The model enumerated every Wisconsin refundable credit — Homestead (income too high), the WI EITC (federal EITC is $0, and the WI credit is a straight percentage of it), Farmland Preservation, and the Veterans and Surviving Spouses Property Tax Credit — and stated that each one does not apply, then submitted $154 rather than the $0 its own enumeration produces. No credit it named yields $154: the Homestead Credit is additionally barred because no rent or property tax is listed, and the Married Couple and Itemized Deduction credits it correctly identified as nonrefundable are excluded from this output entirely." us,scenario_064,state_refundable_credits,glm-5.2,parse_contract_failure,missing_output,False,"The model omitted the state_refundable_credits key from its outputs object, so it submitted no value for a variable the prompt required exactly once. The correct derivation sums Wisconsin's refundable credits — WI EITC at $0 because the federal EITC is $0 on $97,295 of wages, Homestead at $0 under its household-income ceiling and with no rent or property tax listed, Farmland Preservation at $0 absent a preservation agreement — for a total of $0." us,scenario_064,state_refundable_credits,glm-5.3,parse_contract_failure,missing_output,False,"The model returned no state_refundable_credits entry, leaving the required key unanswered rather than making a substantive Wisconsin credit error. Working the rule set through yields $0: the WI EITC is a percentage of a federal EITC that is $0 at this income, the Homestead Credit fails both the income ceiling and the requirement that rent or property tax be paid, and the Farmland Preservation Credit requires an unlisted farmland preservation agreement." @@ -5750,43 +5903,44 @@ us,scenario_066,snap,kimi-k2.6,llm_error,thresholds_rates,False,"The model assum us,scenario_066,snap,minimax-m3,llm_error,thresholds_rates,False,"The model correctly found income far below the limits but then denied SNAP on the asset limit. Virginia's broad-based categorical eligibility waives the asset test, so the $14,000 balance doesn't count and the household gets the $298 maximum each month." us,scenario_066,snap,qwen-3.7-max,llm_error,thresholds_rates,False,"The model subtracted a $872 annual 'income contribution' without applying the standard deduction. The deduction brings net income from $43.33 a month to $0, so the 30% contribution is $0. The model also used $292 instead of the $298 FY2026 maximum." us,scenario_066,snap,qwen3.8-max,llm_error,thresholds_rates,False,"The model used a fabricated $213 maximum allotment and subtracted 30% of the annual income from a monthly allotment, skipping the standard deduction. It also invented a $149 minimum benefit. In fact, net income is $0, the one-person maximum is $298, and the minimum allotment is $24." -us,scenario_066,state_refundable_credits,claude-fable-5,llm_error,thresholds_rates,False,"The model found the Virginia refundable EITC and the ~$40 federal childless EITC but used the outdated 15% rate. The refundable percentage is 20%, so the credit is 0.20 × $39.78 = $7.96, not $6." -us,scenario_066,state_refundable_credits,claude-haiku-4.5,llm_error,categorical_eligibility,False,"The model said Virginia has no refundable individual credits and that the EIC is federal-only. Virginia offers a refundable EITC equal to 20% of the federal EITC, which here is 0.20 × $39.78 = $7.96." -us,scenario_066,state_refundable_credits,claude-haiku-5.5,llm_error,categorical_eligibility,False,"The model said no refundable Virginia credits apply and left out the Virginia refundable EITC. That credit is 20% of the $39.78 federal childless EITC (7.65% × $520), or $7.96." -us,scenario_066,state_refundable_credits,claude-opus-4.7,llm_error,credit_phaseout,False,"The model treated the federal EITC as essentially zero at $520 of wages. The childless EITC phases in from the first dollar at 7.65%, giving $39.78. The model also used 15% instead of Virginia's 20% refundable rate, which yields $7.96." -us,scenario_066,state_refundable_credits,claude-opus-4.8,llm_error,credit_phaseout,False,"The model correctly named the Virginia refundable EITC but rounded a 'minimal' federal EITC down to zero. The federal credit is 7.65% × $520 = $39.78, and the 20% refundable Virginia credit on that is $7.96, which is payable regardless of zero liability." -us,scenario_066,state_refundable_credits,claude-opus-5,llm_error,categorical_eligibility,False,"The model treated the Virginia EITC as limited by tax liability and so worth nothing against $0 tax. The Virginia refundable EITC pays 20% of the federal EITC regardless of liability, giving $7.96." -us,scenario_066,state_refundable_credits,claude-sonnet-4.6,llm_error,credit_phaseout,False,"The model claimed the childless federal EITC needs earned income above ~$600 before any credit is generated. The credit actually phases in from the first dollar at 7.65%, giving $39.78. Virginia's 20% refundable EITC on that is $7.96." -us,scenario_066,state_refundable_credits,claude-sonnet-5,llm_error,categorical_eligibility,False,"The model treated the refundable EITC as an unelected option and set it to zero. The prompt tells models to assume take-up, so the household claims the Virginia refundable EITC of 20% × $39.78 = $7.96." -us,scenario_066,state_refundable_credits,deepseek-v4-pro,llm_error,categorical_eligibility,False,"The model stated that Virginia's earned income credit is nonrefundable. Virginia has a refundable EITC at 20% of the federal EITC, worth $7.96 on the $39.78 federal credit." -us,scenario_066,state_refundable_credits,gemini-3-flash-preview,llm_error,thresholds_rates,False,"The model used the correct federal EITC of $39.78 but the old 15% Virginia refundable rate. The current rate is 20%, which gives $7.96 instead of $5.97." -us,scenario_066,state_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,categorical_eligibility,False,"The model said no state refundable credits apply and left out the Virginia refundable EITC. That credit is 20% of the $39.78 federal childless EITC, or $7.96." -us,scenario_066,state_refundable_credits,gemini-3.1-pro-preview,llm_error,thresholds_rates,False,"The model applied 15% to a rounded $40 federal EITC. Virginia's refundable EITC rate is 20%, and applied to the exact $39.78 it gives $7.96." -us,scenario_066,state_refundable_credits,gemini-3.5-flash,llm_error,thresholds_rates,False,The model used the correct $39.78 federal EITC but the outdated 15% Virginia refundable percentage. At the current 20% rate the credit is $7.96. -us,scenario_066,state_refundable_credits,gemini-3.5-flash-lite,llm_error,categorical_eligibility,False,"The model said Virginia has no refundable credits for this profile. Virginia's refundable EITC equals 20% of the $39.78 federal childless EITC, or $7.96." -us,scenario_066,state_refundable_credits,gemini-3.6-flash,llm_error,thresholds_rates,False,"The model computed 15% × $39.78 = $5.97 using the superseded rate. Virginia's refundable EITC rate is 20%, which gives $7.96." -us,scenario_066,state_refundable_credits,gemini-3.7-flash,llm_error,thresholds_rates,False,The model applied the old 15% refundable rate to the correct $39.78 federal EITC. Virginia's 20% rate yields $7.96. -us,scenario_066,state_refundable_credits,gemini-4-argon,llm_error,categorical_eligibility,False,"The model treated claiming the refundable EITC as an unlisted boolean election and defaulted it to false. The prompt says to assume program take-up, so the Virginia refundable EITC of 20% × $39.78 = $7.96 is claimed." -us,scenario_066,state_refundable_credits,glm-5.2,llm_error,categorical_eligibility,False,"The model assumed zero tax liability rules out any refundable credit. The Virginia refundable EITC is paid regardless of liability and equals 20% of the $39.78 federal EITC, or $7.96." -us,scenario_066,state_refundable_credits,glm-5.3,llm_error,categorical_eligibility,False,"The model called the Virginia EITC nonrefundable and therefore worthless against $0 tax. Virginia has a refundable EITC at 20% of the federal EITC, worth $7.96 here." -us,scenario_066,state_refundable_credits,gpt-5.4-mini,llm_error,categorical_eligibility,False,"The model concluded that no Virginia refundable credits are triggered. The $520 of earnings produces a $39.78 federal EITC, which makes the head eligible for Virginia's 20% refundable EITC of $7.96." -us,scenario_066,state_refundable_credits,gpt-5.4-nano,llm_error,categorical_eligibility,False,The model assumed no state refundable credits at this income level. The Virginia refundable EITC applies to any federal EITC recipient and equals 20% × $39.78 = $7.96. -us,scenario_066,state_refundable_credits,gpt-5.5,llm_error,thresholds_rates,False,"The model correctly estimated the ~$40 federal EITC but used the outdated 15% Virginia refundable rate. The current rate is 20%, which gives $7.96." -us,scenario_066,state_refundable_credits,gpt-5.6-luna,llm_error,categorical_eligibility,False,"The model treated a childless single adult with $520 of wages as ineligible for any Virginia refundable credit. The childless federal EITC is $39.78, and Virginia refunds 20% of it, or $7.96." -us,scenario_066,state_refundable_credits,gpt-5.6-terra,llm_error,categorical_eligibility,False,"The model assumed childless filers get no Virginia refundable credit. Childless workers aged 25–64 get the federal EITC ($39.78 here), and Virginia's refundable EITC pays 20% of it, or $7.96." -us,scenario_066,state_refundable_credits,gpt-6-sol,llm_error,categorical_eligibility,False,"The model said no refundable credit applies to this childless filer. The 40-year-old head qualifies for the $39.78 childless federal EITC, so the Virginia refundable EITC is 20% of it, or $7.96." -us,scenario_066,state_refundable_credits,grok-4.3,llm_error,categorical_eligibility,False,"The model tied refundable credits to having positive tax liability. Refundable credits are paid regardless of liability, and the Virginia refundable EITC here is 20% × $39.78 = $7.96." -us,scenario_066,state_refundable_credits,grok-4.5,llm_error,categorical_eligibility,False,"The model left out the Virginia refundable EITC. That credit equals 20% of the $39.78 federal childless EITC generated by $520 of wages, or $7.96." -us,scenario_066,state_refundable_credits,grok-4.6,llm_error,thresholds_rates,False,"The model applied the outdated 15% rate to a rounded $40 federal EITC. Virginia's refundable EITC is 20% of the exact $39.78, or $7.96." -us,scenario_066,state_refundable_credits,grok-4.7,llm_error,thresholds_rates,False,"The model claimed the Virginia refundable EITC expired before 2026. The refundable EITC continues for 2026 at 20% of the federal EITC, giving $7.96 on the $39.78 federal credit." -us,scenario_066,state_refundable_credits,grok-build-0.1,llm_error,categorical_eligibility,False,"The model asserted that Virginia has no state EITC. Virginia has a refundable EITC equal to 20% of the federal EITC, worth $7.96 here." -us,scenario_066,state_refundable_credits,inkling,llm_error,thresholds_rates,False,"The model used the 15% rate on a rounded $40 federal EITC. Virginia's refundable EITC rate is 20%, which gives $7.96 on $39.78." -us,scenario_066,state_refundable_credits,kimi-k2.6,llm_error,categorical_eligibility,False,The model concluded that zero state liability and no dependents rule out any refundable credit. The childless federal EITC of $39.78 qualifies the head for Virginia's 20% refundable EITC of $7.96. -us,scenario_066,state_refundable_credits,kimi-k3,llm_error,thresholds_rates,False,"The model claimed the refundable EITC applied only to tax years 2022–2025. Virginia's refundable EITC is available in 2026 at 20% of the federal EITC, giving $7.96." -us,scenario_066,state_refundable_credits,minimax-m3,llm_error,categorical_eligibility,False,"The model left out the Virginia refundable EITC. That credit equals 20% of the $39.78 federal childless EITC, or $7.96." -us,scenario_066,state_refundable_credits,muse-spark-1.3,llm_error,thresholds_rates,False,"The model correctly applied the credit at zero liability but used the outdated 15% rate. Virginia's refundable EITC is 20% of $39.78, or $7.96." -us,scenario_066,state_refundable_credits,qwen-3.7-max,llm_error,categorical_eligibility,False,"The model claimed Virginia has no refundable EITC that pays above liability for a childless filer in 2026. Virginia's refundable EITC pays 20% of the federal EITC regardless of liability, giving $7.96 on the $39.78 childless credit." -us,scenario_066,state_refundable_credits,qwen3.8-max,llm_error,categorical_eligibility,False,The model assumed a childless single filer gets no Virginia refundable credit. The $39.78 childless federal EITC qualifies the head for Virginia's 20% refundable EITC of $7.96. +us,scenario_066,state_refundable_credits,claude-fable-5,llm_error,thresholds_rates,False,"It correctly found Virginia's refundable EITC and a federal EITC of about $40, but it applied the outdated 15% rate. The 2026 refundable rate is 20%, so $39.78 × 0.20 = $7.96, not $6." +us,scenario_066,state_refundable_credits,claude-haiku-4.5,llm_error,categorical_eligibility,False,"It claimed Virginia has no refundable individual credits and that the EIC is federal-only. Virginia has a refundable EITC equal to 20% of the federal EITC ($39.78), which gives $7.96." +us,scenario_066,state_refundable_credits,claude-haiku-5.5,llm_error,categorical_eligibility,False,"It missed Virginia's refundable EITC entirely. That credit pays 20% of the $39.78 federal childless EITC, or $7.96, even with zero Virginia liability." +us,scenario_066,state_refundable_credits,claude-opus-4.7,llm_error,credit_phaseout,False,"It treated the federal childless EITC as essentially zero at $520 of wages. In fact the credit phases in from the first dollar at 7.65%, giving $39.78, and Virginia's 20% refundable share of that is $7.96." +us,scenario_066,state_refundable_credits,claude-opus-4.8,llm_error,thresholds_rates,False,"It recognized the refundable Virginia EITC but rounded a 'minimal' credit down to zero and assumed a 15% rate. The correct figure is 20% × $39.78 federal EITC = $7.96, and Virginia's zero tax liability does not cancel a refundable credit." +us,scenario_066,state_refundable_credits,claude-opus-5,llm_error,categorical_eligibility,False,"It treated Virginia's EITC as nonrefundable and capped by liability. Virginia's refundable EITC option pays 20% of the federal EITC ($39.78), or $7.96, regardless of tax owed." +us,scenario_066,state_refundable_credits,claude-sonnet-4.6,llm_error,credit_phaseout,False,"It wrongly claimed the childless federal EITC needs about $600 of earnings before it pays anything. The credit phases in at 7.65% from the first dollar, giving $39.78, and Virginia's 20% refundable EITC on that is $7.96." +us,scenario_066,state_refundable_credits,claude-sonnet-5,llm_error,categorical_eligibility,False,"It refused the refundable EITC because no election was listed, even though the prompt says to assume take-up. The refundable option applies when it benefits the filer, and here it pays 20% × $39.78 = $7.96." +us,scenario_066,state_refundable_credits,deepseek-v4-pro,llm_error,categorical_eligibility,False,"It said Virginia's earned income credit is nonrefundable and overlooked the separate refundable EITC. That refundable credit pays 20% of the $39.78 federal EITC, or $7.96." +us,scenario_066,state_refundable_credits,gemini-3-flash-preview,llm_error,thresholds_rates,False,"Its federal EITC base of $39.78 was correct, but it applied the superseded 15% Virginia rate. The 2026 refundable rate is 20%, giving $7.96 instead of $5.97." +us,scenario_066,state_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,categorical_eligibility,False,"It found no applicable state refundable credit and missed Virginia's refundable EITC, which pays 20% of the $39.78 federal EITC, or $7.96." +us,scenario_066,state_refundable_credits,gemini-3.1-pro-preview,llm_error,thresholds_rates,False,"It applied 15% to a rounded $40 federal EITC. The 2026 Virginia refundable EITC rate is 20% of the exact $39.78 federal EITC, which gives $7.96." +us,scenario_066,state_refundable_credits,gemini-3.5-flash,llm_error,thresholds_rates,False,"It used the right $39.78 federal EITC but the outdated 15% rate. Virginia's 2026 refundable EITC is 20%, so the answer is $7.96." +us,scenario_066,state_refundable_credits,gemini-3.5-flash-lite,llm_error,categorical_eligibility,False,"It said Virginia offers no refundable credit for this profile, but the refundable EITC is available to childless filers and pays 20% × $39.78 = $7.96." +us,scenario_066,state_refundable_credits,gemini-3.6-flash,llm_error,thresholds_rates,False,"It computed 15% of the $39.78 federal EITC, but Virginia's refundable EITC rate for 2026 is 20%, which gives $7.96." +us,scenario_066,state_refundable_credits,gemini-3.7-flash,llm_error,thresholds_rates,False,"It applied the outdated 15% rate to the correct $39.78 federal EITC. The 2026 Virginia refundable rate is 20%, so the result is $7.96." +us,scenario_066,state_refundable_credits,gemini-4-argon,llm_error,categorical_eligibility,False,"It treated the refundable-EITC election as an unlisted false boolean, ignoring the instruction to assume take-up. The beneficial refundable option applies, paying 20% × $39.78 = $7.96." +us,scenario_066,state_refundable_credits,glm-5.2,llm_error,categorical_eligibility,False,"It reasoned that zero tax liability rules out any refundable credit. A refundable credit pays out regardless of liability, and Virginia's refundable EITC here is 20% × $39.78 = $7.96." +us,scenario_066,state_refundable_credits,glm-5.3,llm_error,categorical_eligibility,False,"It treated Virginia's EITC as nonrefundable only and limited by the $0 liability. It missed the refundable EITC option, which pays 20% of the $39.78 federal EITC, or $7.96." +us,scenario_066,state_refundable_credits,gpt-5.4-mini,llm_error,categorical_eligibility,False,"It found no triggered refundable credit, overlooking that the $39.78 federal EITC automatically produces a 20% Virginia refundable EITC of $7.96." +us,scenario_066,state_refundable_credits,gpt-5.4-nano,llm_error,categorical_eligibility,False,"It assumed no state refundable credit at this income level, but $520 of earnings produces a $39.78 federal EITC. Virginia refunds 20% of that, or $7.96." +us,scenario_066,state_refundable_credits,gpt-5.5,llm_error,thresholds_rates,False,It correctly estimated a federal EITC of about $40 but applied the superseded 15% rate. Virginia's 2026 refundable EITC is 20% × $39.78 = $7.96. +us,scenario_066,state_refundable_credits,gpt-5.6-luna,llm_error,categorical_eligibility,False,"It concluded that a childless filer with $520 of wages gets no Virginia refundable credit. The childless federal EITC is $39.78, and Virginia's 20% refundable EITC on it is $7.96." +us,scenario_066,state_refundable_credits,gpt-5.6-terra,llm_error,categorical_eligibility,False,"It treated being childless as disqualifying. Childless filers receive the federal EITC ($39.78 here), and Virginia refunds 20% of it, or $7.96." +us,scenario_066,state_refundable_credits,gpt-6-sol,llm_error,categorical_eligibility,False,"It said no refundable credit applies to this childless filer, missing that the $39.78 federal childless EITC carries a 20% Virginia refundable EITC of $7.96." +us,scenario_066,state_refundable_credits,gpt-6.1-terra,llm_error,thresholds_rates,False,"It applied the old 15% rate to get $5.97. Virginia's 2026 refundable EITC is 20% of the $39.78 federal EITC, which is $7.96." +us,scenario_066,state_refundable_credits,grok-4.3,llm_error,categorical_eligibility,False,"It reasoned that zero liability means no refundable credits, which misreads what refundability means. Virginia's refundable EITC pays 20% × $39.78 = $7.96 regardless of tax owed." +us,scenario_066,state_refundable_credits,grok-4.5,llm_error,categorical_eligibility,False,"It found no applicable Virginia refundable credit, but the $520 of wages produces a $39.78 federal EITC. Virginia refunds 20% of that, or $7.96." +us,scenario_066,state_refundable_credits,grok-4.6,llm_error,thresholds_rates,False,"It applied 15% to a rounded $40 federal EITC. The 2026 Virginia refundable rate is 20% of $39.78, which gives $7.96." +us,scenario_066,state_refundable_credits,grok-4.7,llm_error,categorical_eligibility,False,"It assumed the refundable EITC had sunset before 2026, but the credit continues for 2026 at 20% of the federal EITC. That gives 20% × $39.78 = $7.96." +us,scenario_066,state_refundable_credits,grok-build-0.1,llm_error,categorical_eligibility,False,"It said outright that Virginia has no state EITC. Virginia has a refundable EITC at 20% of the federal credit, which is $7.96 on the $39.78 federal EITC." +us,scenario_066,state_refundable_credits,inkling,llm_error,thresholds_rates,False,It used the outdated 15% rate on a rounded $40 federal EITC. The 2026 Virginia refundable rate is 20% × $39.78 = $7.96. +us,scenario_066,state_refundable_credits,kimi-k2.6,llm_error,categorical_eligibility,False,"It treated being single, childless, and owing no tax as ruling out any refundable credit. Virginia's refundable EITC still pays 20% of the $39.78 federal childless EITC, or $7.96." +us,scenario_066,state_refundable_credits,kimi-k3,llm_error,categorical_eligibility,False,"It wrongly treated the refundable EITC as limited to 2022 through 2025. For 2026 it continues at a higher 20% rate, giving 20% × $39.78 = $7.96." +us,scenario_066,state_refundable_credits,minimax-m3,llm_error,categorical_eligibility,False,"It missed Virginia's refundable EITC, which pays 20% of the household's $39.78 federal EITC, or $7.96." +us,scenario_066,state_refundable_credits,muse-spark-1.3,llm_error,thresholds_rates,False,It correctly paid the credit despite zero liability but used the superseded 15% rate. The 2026 Virginia refundable EITC is 20% × $39.78 = $7.96. +us,scenario_066,state_refundable_credits,qwen-3.7-max,llm_error,categorical_eligibility,False,"It claimed Virginia's EITC needs tax liability or qualifying children to pay anything beyond liability. The refundable EITC pays 20% of the $39.78 federal childless EITC, or $7.96, with no liability required." +us,scenario_066,state_refundable_credits,qwen3.8-max,llm_error,categorical_eligibility,False,"It treated the absence of qualifying children as disqualifying, but the childless federal EITC of $39.78 carries a 20% Virginia refundable EITC of $7.96." us,scenario_067,dependent1_medicaid_eligible,claude-fable-5,prompt_ambiguity,household_unit_or_filing_status,False,"Measured dependent1 against a 3-person tax-unit MAGI of about $87,300 against 138% FPL (about $36,600) and ruled out the expansion group. PolicyEngine sets dependent1's own MAGI level at 0.00x FPL and makes them eligible in the ACA adult category." us,scenario_067,dependent1_medicaid_eligible,claude-opus-5,prompt_ambiguity,household_unit_or_filing_status,False,"Applied the parents' tax-unit income to the 23-year-old and found it above the 138% FPL adult limit. PolicyEngine computes dependent1's MAGI income level as 0.00x FPL, which puts them in Indiana's expansion adult category." us,scenario_067,dependent1_medicaid_eligible,deepseek-v4-flash-0731,prompt_ambiguity,household_unit_or_filing_status,False,"Treated the filing unit's $98,102 (which wrongly adds the $10,800 disability benefits to MAGI) as dependent1's MAGI household income. PolicyEngine rates dependent1 at 0.00x FPL and finds them eligible under the ACA adult expansion." @@ -5809,18 +5963,19 @@ us,scenario_067,dependent1_medicaid_eligible,muse-spark-1.3,prompt_ambiguity,hou us,scenario_067,dependent1_medicaid_eligible,ox-alpha,prompt_ambiguity,household_unit_or_filing_status,False,Assigned the shared household MAGI of about $87K to the 23-year-old under HIP's 138% FPL limit. PolicyEngine computes dependent1's MAGI income level as 0.00x FPL and makes them eligible as an expansion adult. us,scenario_067,dependent1_medicaid_eligible,qwen-3.7-max,prompt_ambiguity,household_unit_or_filing_status,False,"Counted the parents' wages and pension (about $87,302) against a 3-person Medicaid limit and also confused Indiana's expansion status. PolicyEngine treats Indiana as an expansion state and sets dependent1's MAGI level at 0.00x FPL, so dependent1 is eligible in the ACA adult category." us,scenario_067,dependent1_medicaid_eligible,qwen3.8-max,prompt_ambiguity,household_unit_or_filing_status,False,"Said that $10,800 in disability benefits is above Indiana's adult Medicaid limit. That amount is below 138% FPL for one person (about $21,600) and is not countable MAGI, so PolicyEngine puts dependent1 at 0.00x FPL and finds them eligible as an expansion adult." -us,scenario_067,dependent1_medicare_eligible,claude-haiku-5.5,llm_error,age_disability,False,"The model counted being disabled and receiving generic disability benefits as Medicare eligibility. Under-65 Medicare requires 24 months of Social Security disability entitlement (or ESRD). Dependent 1's SSDI months are unlisted, so they count as 0, and the 23-year-old is not eligible." -us,scenario_067,dependent1_medicare_eligible,claude-opus-5,llm_error,age_disability,False,"The model said PolicyEngine's disability rule is triggered by disabled status plus disability benefits. The actual rule requires at least 24 months of Social Security disability receipt, and that input defaults to 0 here. The listed 'disability benefits' are not SSDI, so Dependent 1 does not meet any Medicare pathway." -us,scenario_067,dependent1_medicare_eligible,claude-sonnet-4.6,llm_error,age_disability,False,"The model correctly named the 24-month SSDI waiting period. It then relabeled the generic $10,800 'disability benefits' as SSDI and treated the waiting period as met because the facts are 'constant.' Neither SSDI receipt nor any months of entitlement are listed, so months receiving Social Security disability is 0 and the requirement fails." -us,scenario_067,dependent1_medicare_eligible,claude-sonnet-5,llm_error,age_disability,False,"The model said Medicare requires a 24-month wait after SSDI begins. It then declared Dependent 1 eligible anyway by assuming the listed disability benefits are SSDI and that the wait is over. Months of Social Security disability receipt are unlisted and therefore 0, so the 23-year-old fails the disability pathway." -us,scenario_067,dependent1_medicare_eligible,deepseek-v4.1-flash,llm_error,age_disability,False,"The model treated disabled status alone as Medicare eligibility. Under 65, Medicare requires 24 months of Social Security disability entitlement or ESRD, and neither is present. Dependent 1, age 23, is not eligible." -us,scenario_067,dependent1_medicare_eligible,gpt-5.5,llm_error,age_disability,False,"The model let disability status plus generic disability-benefit income override the under-65 age bar. The disability pathway requires at least 24 months of Social Security disability receipt, and that input is 0 here. Dependent 1 is therefore not Medicare eligible." -us,scenario_067,dependent1_medicare_eligible,gpt-5.6-sol,llm_error,age_disability,False,"The model claimed PolicyEngine grants disability-based Medicare to anyone who is disabled and receives disability benefits. PolicyEngine actually tests months receiving Social Security disability against a 24-month minimum. That input is unlisted and therefore 0, so Dependent 1 fails." -us,scenario_067,dependent1_medicare_eligible,gpt-6-astra,llm_error,age_disability,False,"The model took the reported disability and disability benefits as satisfying the modeled disability pathway. That pathway requires 24 or more months of Social Security disability receipt, which is 0 for Dependent 1, so the answer is not eligible." -us,scenario_067,dependent1_medicare_eligible,kimi-k3,llm_error,age_disability,False,"The model said PolicyEngine treats disabled people with disability benefits as Medicare eligible. The engine's non-age pathway requires at least 24 months of Social Security disability entitlement (or ESRD), and neither appears in the household facts. Dependent 1 is ineligible." -us,scenario_067,dependent1_medicare_eligible,muse-spark-1.3,llm_error,age_disability,False,"The model counted disability status and disability-benefit income as a qualifying disability pathway. That pathway requires 24 months of Social Security disability receipt, and the unlisted value is 0. Dependent 1, age 23, is not Medicare eligible." -us,scenario_067,dependent1_medicare_eligible,muse-wonder,llm_error,age_disability,False,"The model applied the disability Medicare pathway based on disability status and generic disability benefits. It skipped the 24-month Social Security disability entitlement requirement, which Dependent 1 does not meet because SSDI months default to 0." -us,scenario_067,dependent1_medicare_eligible,qwen3.8-max,llm_error,age_disability,False,"The model treated being disabled with disability benefits as satisfying Medicare's disability rules. Those rules require at least 24 months of Social Security disability entitlement (or ESRD) for anyone under 65. No SSDI months are listed, so Dependent 1 is not eligible." +us,scenario_067,dependent1_medicare_eligible,claude-haiku-5.5,llm_error,age_disability,False,"The model treated 'is disabled' plus a disability-benefit amount as enough for Medicare. Under age 65, Medicare requires 24 months of SSDI entitlement or ESRD. Here SSDI and months of SSDI receipt default to 0, and the listed 'disability benefits' input is not SSDI, so the 23-year-old fails every pathway." +us,scenario_067,dependent1_medicare_eligible,claude-opus-5,llm_error,age_disability,False,"The model claimed PolicyEngine has a disability-based Medicare rule that being disabled and receiving disability benefits can satisfy. PolicyEngine's under-65 pathway actually requires at least 24 months receiving Social Security disability, along with a positive SSDI amount. Both are unlisted and default to 0, and the generic 'disability benefits' input does not count as SSDI." +us,scenario_067,dependent1_medicare_eligible,claude-sonnet-4.6,llm_error,age_disability,False,"The model correctly named the 24-month SSDI waiting period but then treated it as met, reading 'constant status' as if the waiting period were satisfied. It also assumed the generic $10,800 disability benefit was SSDI. Unlisted inputs default to 0, so months of SSDI receipt is 0 and the disability pathway fails." +us,scenario_067,dependent1_medicare_eligible,claude-sonnet-5,llm_error,age_disability,False,"The model recognized the 24-month SSDI waiting requirement but still marked Dependent 1 eligible without any fact showing 24 months of SSDI receipt. It also assumed the generic 'disability benefits' input was SSDI. With SSDI months at their default of 0, the age-23 dependent is not Medicare-eligible." +us,scenario_067,dependent1_medicare_eligible,deepseek-v4.1-flash,llm_error,age_disability,False,"The model treated disability status alone as making someone Medicare-eligible. Under age 65, Medicare requires 24 months of SSDI entitlement or ESRD, and neither is present. Dependent 1 is 23, so the correct answer is not eligible." +us,scenario_067,dependent1_medicare_eligible,gpt-5.5,llm_error,age_disability,False,"The model counted the generic annual disability-benefit amount as support for under-65 Medicare eligibility. That pathway requires at least 24 months of Social Security disability receipt, or ESRD. That input is 0 here, and the 'disability benefits' field is not SSDI." +us,scenario_067,dependent1_medicare_eligible,gpt-5.6-sol,llm_error,age_disability,False,"The model assumed PolicyEngine grants disability-based Medicare to anyone flagged disabled who has disability benefits. PolicyEngine actually tests whether months receiving Social Security disability are at least 24 and whether the person receives any SSDI. Both are 0 here, so the 23-year-old is ineligible." +us,scenario_067,dependent1_medicare_eligible,gpt-6-astra,llm_error,age_disability,False,"The model said a 'modeled disability-based Medicare pathway' was triggered by the disability flag and benefit amount. That pathway requires at least 24 months of SSDI receipt, which is unlisted and defaults to 0, and the generic disability-benefit input is not SSDI. Dependent 1 fails the age-65 and SSDI tests." +us,scenario_067,dependent1_medicare_eligible,gpt-6.1-terra,llm_error,age_disability,False,"The model treated the disability flag and reported disability benefits as enough for Medicare's disability pathway. That pathway requires at least 24 months of SSDI receipt, which defaults to 0 here. The listed disability benefits are not SSDI, so Dependent 1 is not Medicare-eligible." +us,scenario_067,dependent1_medicare_eligible,kimi-k3,llm_error,age_disability,False,"The model claimed PolicyEngine treats a disabled person receiving disability benefits as Medicare-eligible under 65. PolicyEngine actually requires 24 months of Social Security disability receipt and a positive SSDI amount. Neither is given, and both default to 0, so the answer is not eligible." +us,scenario_067,dependent1_medicare_eligible,muse-spark-1.3,llm_error,age_disability,False,"The model granted Medicare 'via disability' from the disability flag and benefit amount alone. It skipped the requirement of 24 months of SSDI entitlement, which is 0 here by default. The generic disability-benefit input is not SSDI." +us,scenario_067,dependent1_medicare_eligible,muse-wonder,llm_error,age_disability,False,"The model claimed the dependent qualifies through Medicare's disability pathway. That pathway requires at least 24 months receiving SSDI, which is unlisted and defaults to 0, and the listed 'disability benefits' are not SSDI. At age 23 with no ESRD, Dependent 1 is ineligible." +us,scenario_067,dependent1_medicare_eligible,qwen3.8-max,llm_error,age_disability,False,"The model applied 'disability rules' as if a disability flag plus disability benefits created Medicare eligibility. Under-65 Medicare actually requires 24 months of SSDI entitlement or ESRD, and neither is present. The 23-year-old is therefore not eligible." us,scenario_067,federal_income_tax_before_refundable_credits,claude-fable-5,llm_error,taxable_income_or_deductions,False,"It deducted the $1,845 auto loan interest as OBBBA vehicle-loan interest, but no fact shows a qualifying new vehicle loan. It also used a $32,600 standard deduction instead of $32,200, which led to $5,347. It then submitted $3,391, a number its own work does not support." us,scenario_067,federal_income_tax_before_refundable_credits,claude-fable-5.1,llm_error,taxable_income_or_deductions,False,"Everything matches the reference except that it subtracted the $1,845 household auto loan interest as a qualified vehicle-loan deduction. No fact shows a new, U.S.-assembled vehicle loan, so that deduction does not apply. This cut taxable income to $53,257 instead of $55,102 and understated tax by $221.40." us,scenario_067,federal_income_tax_before_refundable_credits,claude-haiku-4.5,llm_error,thresholds_rates,False,"It used a $28,500 MFJ standard deduction instead of the 2026 $32,200 and overstated tax on the resulting income at about $7,080. It then subtracted an invented $1,266 of credits instead of the single $500 Credit for Other Dependents." @@ -5866,56 +6021,57 @@ us,scenario_067,federal_income_tax_before_refundable_credits,qwen3.8-max,llm_err us,scenario_067,federal_refundable_credits,minimax-m3,llm_error,categorical_eligibility,False,"The model treated the 23-year-old disabled dependent as a qualifying child for the refundable Additional Child Tax Credit. Disability can remove the age limit for the qualifying-child relationship test used for dependency and EITC purposes, but it does not override the CTC requirement that the child be under age 17, so the ACTC is $0." us,scenario_067,federal_refundable_credits,qwen3.8-max,llm_error,categorical_eligibility,False,"The model invented five qualifying children even though the household contains only one dependent, age 23, and then constructed a $10,000 CTC and $1,210 ACTC from that nonexistent child count. The sole dependent fails the CTC under-age-17 requirement, so there is no CTC remainder to refund and no ACTC." us,scenario_067,head_medicare_eligible,gpt-5.4-mini,llm_error,age_disability,False,"The model incorrectly treated age 60 as above the Medicare eligibility threshold. The applicable age threshold is 65, and no disability-based Medicare pathway or other exception applies to the head, so the correct value is 0." -us,scenario_067,local_income_tax,claude-fable-5,prompt_ambiguity,state_local_rule,False,"Read the four named cities as the complete scope of local_income_tax and returned 0. The engine's output also includes Indiana county income tax: 1.6% (Adams County default) × $84,302 Indiana AGI = $1,348.83." -us,scenario_067,local_income_tax,claude-fable-5.1,prompt_ambiguity,state_local_rule,False,"Treated NYC/Philadelphia/KC/St. Louis as the only taxes counted and returned 0. It never applied Indiana's county income tax, which the engine computes as 1.6% of $84,302 Indiana AGI ($87,302 AGI minus 3 × $1,000 exemptions) = $1,348.83." -us,scenario_067,local_income_tax,claude-haiku-4.5,prompt_ambiguity,state_local_rule,False,"Claimed Indiana has no local income tax, which is false: every Indiana county levies a local income tax on Indiana AGI. The engine applies Adams County's 1.6% rate to $84,302 Indiana AGI, giving $1,348.83." -us,scenario_067,local_income_tax,claude-haiku-5.5,prompt_ambiguity,state_local_rule,False,"Correctly identified Indiana county income tax but gave an unsupported round figure of $1,800, which works out to about 2.14% of Indiana AGI. The engine applies the default Adams County rate of 1.6% to $84,302 Indiana AGI (federal AGI minus $1,000 per person in exemptions), giving $1,348.83. The prompt gave no county, so it gave no rate." -us,scenario_067,local_income_tax,claude-opus-4.7,prompt_ambiguity,state_local_rule,False,"Read the city list as complete and returned 0. It left out the Indiana county income tax that the engine includes in local_income_tax: 1.6% × $84,302 Indiana AGI = $1,348.83." -us,scenario_067,local_income_tax,claude-opus-4.8,prompt_ambiguity,state_local_rule,False,"Said the output 'captures only those specific' city taxes and returned 0. The engine's local_income_tax also includes Indiana county tax, computed at Adams County's 1.6% on $84,302 Indiana AGI = $1,348.83." -us,scenario_067,local_income_tax,claude-opus-5,prompt_ambiguity,state_local_rule,False,"Recognized Indiana county income tax but decided it fell outside the listed outputs, so it returned 0. The engine counts county tax in local_income_tax: 1.6% × $84,302 Indiana AGI = $1,348.83." -us,scenario_067,local_income_tax,claude-opus-5.5,prompt_ambiguity,state_local_rule,False,"Checked only the four named city taxes and returned 0. It never applied Indiana's county income tax of 1.6% (Adams County default) on $84,302 Indiana AGI, which the engine reports as $1,348.83." -us,scenario_067,local_income_tax,claude-sonnet-4.6,prompt_ambiguity,state_local_rule,False,"Treated the four listed jurisdictions as complete and concluded no local tax applies. The engine includes Indiana county income tax: $84,302 Indiana AGI × 1.6% = $1,348.83." -us,scenario_067,local_income_tax,claude-sonnet-5,prompt_ambiguity,state_local_rule,False,"Read the city list as complete and returned 0, leaving out Indiana county income tax. The engine computes that tax as 1.6% of Indiana AGI ($87,302 minus $3,000 in exemptions) = $1,348.83." -us,scenario_067,local_income_tax,claude-sonnet-5.5,prompt_ambiguity,state_local_rule,False,"Limited local_income_tax to the four listed cities and returned 0. The engine also counts Indiana county tax at 1.6% × $84,302 = $1,348.83." -us,scenario_067,local_income_tax,deepseek-v4-flash-0731,prompt_ambiguity,state_local_rule,False,"Treated the four covered city taxes as complete and returned 0. It never computed Indiana county income tax, which is 1.6% of $84,302 Indiana AGI = $1,348.83." -us,scenario_067,local_income_tax,deepseek-v4-pro,prompt_ambiguity,state_local_rule,False,"Checked only NYC/Philadelphia/KC/St. Louis and returned 0. It left out the Indiana county income tax the engine includes: Adams County 1.6% × $84,302 Indiana AGI = $1,348.83." -us,scenario_067,local_income_tax,deepseek-v4-pro-0813,prompt_ambiguity,state_local_rule,False,"Read the listed city taxes as complete and returned 0. The engine includes Indiana county income tax, computed as 1.6% of $84,302 Indiana AGI = $1,348.83." -us,scenario_067,local_income_tax,deepseek-v4.1-flash,prompt_ambiguity,state_local_rule,False,"Concluded without explanation that no local tax applies, which matches reading the city list as complete. The engine levies Indiana county income tax of 1.6% on $84,302 Indiana AGI = $1,348.83." -us,scenario_067,local_income_tax,gemini-3-flash-preview,prompt_ambiguity,state_local_rule,False,"Read the request as covering only NYC, Philadelphia, KC and St. Louis, and returned 0. The engine's local_income_tax includes Indiana county tax: 1.6% × $84,302 = $1,348.83." -us,scenario_067,local_income_tax,gemini-3.1-flash-lite-preview,prompt_ambiguity,state_local_rule,False,"Claimed an Indiana residence triggers no local income tax, which is false because every Indiana county levies one. The engine applies 1.6% (Adams County) to $84,302 Indiana AGI, giving $1,348.83." -us,scenario_067,local_income_tax,gemini-3.1-pro-preview,prompt_ambiguity,state_local_rule,False,"Recognized Indiana county tax but decided it was excluded from this output, and returned 0. The engine's local_income_tax includes county tax of 1.6% × $84,302 Indiana AGI = $1,348.83." -us,scenario_067,local_income_tax,gemini-3.5-flash,prompt_ambiguity,state_local_rule,False,"Read the four specified city taxes as complete and returned 0. It never computed Indiana county income tax, which the engine sets at 1.6% of $84,302 Indiana AGI = $1,348.83." -us,scenario_067,local_income_tax,gemini-3.5-flash-lite,prompt_ambiguity,state_local_rule,False,"Said Indiana has no local tax 'of the type modeled here' and returned 0. The engine models Indiana county income tax in this output: 1.6% × $84,302 = $1,348.83." -us,scenario_067,local_income_tax,gemini-3.6-flash,prompt_ambiguity,state_local_rule,False,"Limited the applicable jurisdictions to the listed cities and returned 0. The engine also applies Indiana county tax at 1.6% on $84,302 Indiana AGI = $1,348.83." -us,scenario_067,local_income_tax,gemini-3.7-flash,prompt_ambiguity,state_local_rule,False,"Concluded the household has no recognized separate local income tax and returned 0. It skipped Indiana county income tax, which the engine computes as 1.6% × $84,302 Indiana AGI = $1,348.83." -us,scenario_067,local_income_tax,gemini-3.8-flash,prompt_ambiguity,state_local_rule,False,"Said PolicyEngine's local income tax covers only NYC, Philadelphia, KC and St. Louis, but the engine also adds Indiana county income tax into local_income_tax. Here that is 1.6% × $84,302 = $1,348.83." -us,scenario_067,local_income_tax,gemini-4-argon,prompt_ambiguity,state_local_rule,False,"Looked only for city-level income or wage taxes and returned 0. It left out the Indiana county income tax that the engine computes at 1.6% of $84,302 Indiana AGI = $1,348.83." -us,scenario_067,local_income_tax,glm-5.2,prompt_ambiguity,state_local_rule,False,"Read the four specified city taxes as complete and concluded Indiana levies none of them. It never applied Indiana's county income tax, which is 1.6% × $84,302 = $1,348.83." -us,scenario_067,local_income_tax,glm-5.3,prompt_ambiguity,state_local_rule,False,"Treated the four named taxes as everything counted in the output and returned 0. The engine includes Indiana county tax of 1.6% on $84,302 Indiana AGI = $1,348.83." -us,scenario_067,local_income_tax,gpt-5.4-mini,prompt_ambiguity,state_local_rule,False,"Returned 0 because no local jurisdiction was specified, rather than applying Indiana's county income tax. The engine uses a default county (Adams, 1.6%) on $84,302 Indiana AGI, giving $1,348.83." -us,scenario_067,local_income_tax,gpt-5.4-nano,prompt_ambiguity,state_local_rule,False,"Excluded all local tax because no NYC/Philadelphia/KC/St. Louis facts apply. The engine includes Indiana county income tax: 1.6% × $84,302 Indiana AGI = $1,348.83." -us,scenario_067,local_income_tax,gpt-5.5,prompt_ambiguity,state_local_rule,False,"Read the city list as complete and returned 0. It left out Indiana county income tax, which the engine computes at 1.6% of Indiana AGI ($87,302 minus $3,000 in exemptions) = $1,348.83." -us,scenario_067,local_income_tax,gpt-5.6-luna,prompt_ambiguity,state_local_rule,False,"Checked only the four named jurisdictions and returned 0. The engine adds Indiana county income tax of 1.6% × $84,302 = $1,348.83 to local_income_tax." -us,scenario_067,local_income_tax,gpt-5.6-sol,prompt_ambiguity,state_local_rule,False,"Treated the separately requested city taxes as complete and returned 0. It skipped Indiana county income tax, which is 1.6% of $84,302 Indiana AGI = $1,348.83." -us,scenario_067,local_income_tax,gpt-5.6-terra,prompt_ambiguity,state_local_rule,False,"Concluded Indiana is not a specified jurisdiction and returned 0. The engine's local_income_tax includes Indiana county tax: 1.6% × $84,302 = $1,348.83." -us,scenario_067,local_income_tax,gpt-6-astra,prompt_ambiguity,state_local_rule,False,"Read the output as covering only the named cities and returned 0. It never applied Indiana's county income tax of 1.6% (Adams County default) on $84,302 Indiana AGI = $1,348.83." -us,scenario_067,local_income_tax,gpt-6-luna,prompt_ambiguity,state_local_rule,False,"Said Indiana has no local tax in the requested categories and returned 0. The engine counts Indiana county income tax here: 1.6% × $84,302 = $1,348.83." -us,scenario_067,local_income_tax,gpt-6-sol,prompt_ambiguity,state_local_rule,False,"Placed Indiana outside the output's jurisdictions and returned 0. The engine includes Indiana county income tax, computed as 1.6% of $84,302 Indiana AGI = $1,348.83." -us,scenario_067,local_income_tax,gpt-6.1-sol,prompt_ambiguity,state_local_rule,False,"Read the output as covering only specified city taxes and returned 0. It left out Indiana county tax, which the engine computes at 1.6% × $84,302 Indiana AGI = $1,348.83." -us,scenario_067,local_income_tax,grok-4.3,prompt_ambiguity,state_local_rule,False,"Claimed no local income taxes apply in Indiana, which is false because every Indiana county levies a local income tax. The engine applies Adams County's 1.6% to $84,302 Indiana AGI, giving $1,348.83." -us,scenario_067,local_income_tax,grok-4.5,prompt_ambiguity,state_local_rule,False,"Treated NYC, Philadelphia, KC and St. Louis as the only taxes behind the output and returned 0. The engine also includes Indiana county income tax: 1.6% × $84,302 = $1,348.83." -us,scenario_067,local_income_tax,grok-4.6,prompt_ambiguity,state_local_rule,False,"Recognized Indiana county tax but decided it was outside the specified outputs, and returned 0. The engine counts it in local_income_tax at 1.6% × $84,302 Indiana AGI = $1,348.83." -us,scenario_067,local_income_tax,grok-4.7,prompt_ambiguity,state_local_rule,False,"Checked only the four named cities and returned 0. It never applied Indiana's county income tax, which the engine computes as 1.6% of $84,302 Indiana AGI = $1,348.83." -us,scenario_067,local_income_tax,grok-build-0.1,prompt_ambiguity,state_local_rule,False,"Noted that Indiana has county taxes but excluded them because the output listed only cities, and returned 0. The engine includes Indiana county tax: 1.6% × $84,302 = $1,348.83." -us,scenario_067,local_income_tax,inkling,prompt_ambiguity,state_local_rule,False,"Read the listed local taxes as complete and returned 0. The engine adds Indiana county income tax of 1.6% on $84,302 Indiana AGI = $1,348.83." -us,scenario_067,local_income_tax,kimi-k2.6,prompt_ambiguity,state_local_rule,False,"Treated the four city taxes as the only ones captured and returned 0. It left out Indiana county income tax, which the engine computes as 1.6% × $84,302 = $1,348.83." -us,scenario_067,local_income_tax,kimi-k3,prompt_ambiguity,state_local_rule,False,"Looked only for NYC/Philadelphia/KC/St. Louis liability and returned 0. The engine includes Indiana county income tax at 1.6% of $84,302 Indiana AGI = $1,348.83." -us,scenario_067,local_income_tax,minimax-m3,prompt_ambiguity,state_local_rule,False,"Recognized Indiana county income tax but returned 0 because no county was given. The engine instead applies a default county (Adams, 1.6%) to $84,302 Indiana AGI, giving $1,348.83." -us,scenario_067,local_income_tax,muse-spark-1.3,prompt_ambiguity,state_local_rule,False,"Counted only NYC/Philadelphia/KC/St. Louis and returned 0. It never computed Indiana county tax, which the engine sets at 1.6% × $84,302 = $1,348.83." -us,scenario_067,local_income_tax,muse-wonder,prompt_ambiguity,state_local_rule,False,"Read the four listed cities as complete and returned 0. The engine's local_income_tax includes Indiana county tax of 1.6% on $84,302 Indiana AGI = $1,348.83." -us,scenario_067,local_income_tax,ox-alpha,prompt_ambiguity,state_local_rule,False,"Explicitly put Indiana county taxes outside this output and returned 0. The engine includes them: Adams County 1.6% × $84,302 Indiana AGI = $1,348.83." -us,scenario_067,local_income_tax,qwen-3.7-max,prompt_ambiguity,state_local_rule,False,"Treated the four modeled city taxes as complete and returned 0. It left out Indiana county income tax, which the engine computes at 1.6% of $84,302 Indiana AGI = $1,348.83." -us,scenario_067,local_income_tax,qwen3.8-max,prompt_ambiguity,state_local_rule,False,"Said local income taxes apply only in the listed cities and returned 0. The engine also applies Indiana county income tax: 1.6% × $84,302 = $1,348.83." +us,scenario_067,local_income_tax,claude-fable-5,prompt_ambiguity,state_local_rule,False,"Treated the prompt's four named cities as the complete list for this output, so it left out Indiana county income tax. The engine includes that tax: 1.6% (Adams County) × $84,302 Indiana AGI after $3,000 of exemptions = $1,348.83." +us,scenario_067,local_income_tax,claude-fable-5.1,prompt_ambiguity,state_local_rule,False,"Read NYC/Philadelphia/KC/St. Louis as the only taxes in this output and answered $0. It missed that PolicyEngine includes Indiana county income tax here, which is 1.6% of $84,302 = $1,348.83." +us,scenario_067,local_income_tax,claude-haiku-4.5,prompt_ambiguity,state_local_rule,False,"Said Indiana has no local income tax at all, which is false: every Indiana county levies a county income tax on residents. PolicyEngine reports that tax here, 1.6% of $84,302 Indiana AGI after exemptions = $1,348.83." +us,scenario_067,local_income_tax,claude-haiku-5.5,prompt_ambiguity,state_local_rule,False,"Correctly counted Indiana county income tax, but $1,800 implies a rate of about 2.1% on roughly $84–87k. PolicyEngine applies the default Adams County rate of 1.6% to Indiana AGI of $84,302 ($87,302 minus $3,000 of $1,000-per-person exemptions), giving $1,348.83." +us,scenario_067,local_income_tax,claude-opus-4.7,prompt_ambiguity,state_local_rule,False,"Read the four named cities as the complete scope of the output and left out Indiana county income tax. The engine computes that tax as 1.6% × $84,302 = $1,348.83." +us,scenario_067,local_income_tax,claude-opus-4.8,prompt_ambiguity,state_local_rule,False,"Stated that the output covers only NYC/Philadelphia/KC/St. Louis taxes, so it answered $0. PolicyEngine's local_income_tax also includes the Indiana county tax, which is 1.6% of Indiana AGI after exemptions ($84,302) = $1,348.83." +us,scenario_067,local_income_tax,claude-opus-5,prompt_ambiguity,state_local_rule,False,"Explicitly ruled Indiana county income tax out of this output because of the four-city list. PolicyEngine counts it here: Adams County 1.6% × $84,302 = $1,348.83." +us,scenario_067,local_income_tax,claude-opus-5.5,prompt_ambiguity,state_local_rule,False,"Checked only the four named city taxes and never looked at Indiana county income tax. That tax produces $1,348.83 (1.6% of $84,302 Indiana AGI)." +us,scenario_067,local_income_tax,claude-sonnet-4.6,prompt_ambiguity,state_local_rule,False,"Read the listed jurisdictions as the full set covered by the output, so it left out Indiana's county income tax. PolicyEngine applies that tax at 1.6% to $84,302, giving $1,348.83." +us,scenario_067,local_income_tax,claude-sonnet-5,prompt_ambiguity,state_local_rule,False,"Assumed only the four named city taxes count and answered $0. The engine includes the Indiana county tax: 1.6% × ($87,302 − $3,000 exemptions) = $1,348.83." +us,scenario_067,local_income_tax,claude-sonnet-5.5,prompt_ambiguity,state_local_rule,False,"Read the output as limited to the four listed city taxes, so it left out Indiana county income tax. That tax is 1.6% × $84,302 = $1,348.83." +us,scenario_067,local_income_tax,deepseek-v4-flash-0731,prompt_ambiguity,state_local_rule,False,"Read the four named taxes as the complete list and answered $0. It missed the Indiana county income tax PolicyEngine includes, which is 1.6% of $84,302 = $1,348.83." +us,scenario_067,local_income_tax,deepseek-v4-pro,prompt_ambiguity,state_local_rule,False,"Checked only NYC/Philadelphia/KC/St. Louis and left out Indiana county income tax. The engine computes that tax as 1.6% × $84,302 = $1,348.83." +us,scenario_067,local_income_tax,deepseek-v4-pro-0813,prompt_ambiguity,state_local_rule,False,"Read the prompt's city list as complete, so it never applied Indiana county income tax. That tax is 1.6% of Indiana AGI after $3,000 of exemptions = $1,348.83." +us,scenario_067,local_income_tax,deepseek-v4.1-flash,prompt_ambiguity,state_local_rule,False,"Its $0 answer matches reading the four-city list as the complete scope and leaving out Indiana county income tax. The engine computes that tax as 1.6% × $84,302 = $1,348.83." +us,scenario_067,local_income_tax,gemini-3-flash-preview,prompt_ambiguity,state_local_rule,False,"Limited the output to the four named city taxes and left out Indiana county income tax. That tax gives $1,348.83 at Adams County's 1.6% rate on $84,302." +us,scenario_067,local_income_tax,gemini-3.1-flash-lite-preview,prompt_ambiguity,state_local_rule,False,"Said living in Indiana triggers no local income tax, which is false: Indiana counties levy a county income tax on residents. PolicyEngine reports it here as 1.6% × $84,302 = $1,348.83." +us,scenario_067,local_income_tax,gemini-3.1-pro-preview,prompt_ambiguity,state_local_rule,False,"Explicitly excluded Indiana county taxes from this output because of the four-city list. PolicyEngine includes the county tax in local_income_tax: 1.6% × $84,302 = $1,348.83." +us,scenario_067,local_income_tax,gemini-3.5-flash,prompt_ambiguity,state_local_rule,False,"Applied only the four named city taxes and answered $0. It missed Indiana county income tax, which comes to $1,348.83 (1.6% of $84,302 Indiana AGI)." +us,scenario_067,local_income_tax,gemini-3.5-flash-lite,prompt_ambiguity,state_local_rule,False,"Assumed Indiana's local tax is not the kind of tax this output covers. PolicyEngine reports Indiana county income tax here: 1.6% × $84,302 = $1,348.83." +us,scenario_067,local_income_tax,gemini-3.6-flash,prompt_ambiguity,state_local_rule,False,"Read the listed cities as the only jurisdictions with tax in this output, so it left out Indiana county income tax. That tax is 1.6% × $84,302 = $1,348.83." +us,scenario_067,local_income_tax,gemini-3.7-flash,prompt_ambiguity,state_local_rule,False,"Concluded the household lives in no jurisdiction with a separate local income tax because no city was listed. PolicyEngine applies Indiana county income tax using Adams County's 1.6% rate on $84,302, giving $1,348.83." +us,scenario_067,local_income_tax,gemini-3.8-flash,prompt_ambiguity,state_local_rule,False,"Asserted that PolicyEngine's local income tax covers only NYC/Philadelphia/KC/St. Louis. The engine also adds Indiana county tax to this output, which is 1.6% × $84,302 = $1,348.83." +us,scenario_067,local_income_tax,gemini-4-argon,prompt_ambiguity,state_local_rule,False,"Checked only city-level taxes and left out Indiana's county income tax. PolicyEngine includes that tax here at 1.6% of $84,302 = $1,348.83." +us,scenario_067,local_income_tax,glm-5.2,prompt_ambiguity,state_local_rule,False,"Read the four specified taxes as complete and answered $0. It missed Indiana county income tax, which PolicyEngine computes as 1.6% × ($87,302 − $3,000) = $1,348.83." +us,scenario_067,local_income_tax,glm-5.3,prompt_ambiguity,state_local_rule,False,"Treated the four listed taxes as the only ones counted, so it left out Indiana county income tax. That tax is $1,348.83 at 1.6% of $84,302." +us,scenario_067,local_income_tax,gpt-5.4-mini,prompt_ambiguity,state_local_rule,False,"Applied no tax because no local jurisdiction was named. PolicyEngine falls back to Adams County's 1.6% Indiana county tax on $84,302 Indiana AGI, which gives $1,348.83." +us,scenario_067,local_income_tax,gpt-5.4-nano,prompt_ambiguity,state_local_rule,False,"Limited the output to NYC/Philadelphia/KC/St. Louis and left out Indiana county income tax. That tax is 1.6% × $84,302 = $1,348.83." +us,scenario_067,local_income_tax,gpt-5.5,prompt_ambiguity,state_local_rule,False,"Read the four named city taxes as the full scope of the output and answered $0. It missed the Indiana county tax PolicyEngine includes, which is 1.6% of $84,302 = $1,348.83." +us,scenario_067,local_income_tax,gpt-5.6-luna,prompt_ambiguity,state_local_rule,False,"Treated the listed cities as the only taxing jurisdictions for this output, so it left out Indiana county income tax. That tax is 1.6% × $84,302 = $1,348.83." +us,scenario_067,local_income_tax,gpt-5.6-sol,prompt_ambiguity,state_local_rule,False,"Read the four requested city taxes as the complete scope and answered $0. PolicyEngine adds Indiana county income tax here: 1.6% × $84,302 = $1,348.83." +us,scenario_067,local_income_tax,gpt-5.6-terra,prompt_ambiguity,state_local_rule,False,"Concluded that Indiana is outside the listed jurisdictions, so it applied no tax. The engine computes Indiana county income tax as 1.6% of $84,302 = $1,348.83." +us,scenario_067,local_income_tax,gpt-6-astra,prompt_ambiguity,state_local_rule,False,"Treated Indiana as outside the output's coverage because of the four-city list. PolicyEngine includes Indiana county tax in local_income_tax: 1.6% × $84,302 = $1,348.83." +us,scenario_067,local_income_tax,gpt-6-luna,prompt_ambiguity,state_local_rule,False,"Read the listed categories as complete and found no Indiana match. It missed the Indiana county income tax PolicyEngine computes, $1,348.83 at 1.6% of $84,302." +us,scenario_067,local_income_tax,gpt-6-sol,prompt_ambiguity,state_local_rule,False,"Treated Indiana as outside the jurisdictions included in the output and answered $0. PolicyEngine includes Indiana county income tax, which is 1.6% × $84,302 = $1,348.83." +us,scenario_067,local_income_tax,gpt-6.1-sol,prompt_ambiguity,state_local_rule,False,"Limited the output to the named city taxes and left out Indiana county income tax. That tax is 1.6% × $84,302 = $1,348.83." +us,scenario_067,local_income_tax,gpt-6.1-terra,prompt_ambiguity,state_local_rule,False,"Explicitly ruled Indiana county taxes out of this output. PolicyEngine puts the county tax in local_income_tax: Adams County 1.6% × $84,302 Indiana AGI = $1,348.83." +us,scenario_067,local_income_tax,grok-4.3,prompt_ambiguity,state_local_rule,False,"Said no local income taxes apply in Indiana, which is false: all Indiana counties levy a county income tax on residents. PolicyEngine reports it here as 1.6% × $84,302 = $1,348.83." +us,scenario_067,local_income_tax,grok-4.5,prompt_ambiguity,state_local_rule,False,"Treated the four named cities as the only sources of this output and answered $0. It missed Indiana county income tax, which is 1.6% of $84,302 = $1,348.83." +us,scenario_067,local_income_tax,grok-4.6,prompt_ambiguity,state_local_rule,False,"Explicitly excluded Indiana county tax because of the four-city list. PolicyEngine includes it: 1.6% × $84,302 = $1,348.83." +us,scenario_067,local_income_tax,grok-4.7,prompt_ambiguity,state_local_rule,False,"Read the four named cities as the complete scope and answered $0. It missed Indiana county income tax, which comes to $1,348.83 at 1.6% of $84,302." +us,scenario_067,local_income_tax,grok-build-0.1,prompt_ambiguity,state_local_rule,False,"Recognized that Indiana has county income taxes but excluded them because of the city list. PolicyEngine includes the county tax in this output: 1.6% × $84,302 = $1,348.83." +us,scenario_067,local_income_tax,inkling,prompt_ambiguity,state_local_rule,False,"Checked only the four listed city taxes and left out Indiana county income tax. That tax is $1,348.83 (1.6% of $84,302)." +us,scenario_067,local_income_tax,kimi-k2.6,prompt_ambiguity,state_local_rule,False,"Treated the four named taxes as the only ones this output captures and answered $0. PolicyEngine includes Indiana county income tax here: 1.6% × $84,302 = $1,348.83." +us,scenario_067,local_income_tax,kimi-k3,prompt_ambiguity,state_local_rule,False,"Applied only the four named city taxes and left out Indiana county income tax. That tax is 1.6% × ($87,302 − $3,000 exemptions) = $1,348.83." +us,scenario_067,local_income_tax,minimax-m3,prompt_ambiguity,state_local_rule,False,"Recognized Indiana's local income tax but defaulted to $0 because no county was given. PolicyEngine uses Adams County when none is specified and applies its 1.6% rate to $84,302 Indiana AGI, giving $1,348.83." +us,scenario_067,local_income_tax,muse-spark-1.3,prompt_ambiguity,state_local_rule,False,"Said only NYC/Philadelphia/KC/St. Louis count, so it left out Indiana county income tax. That tax is 1.6% × $84,302 = $1,348.83." +us,scenario_067,local_income_tax,muse-wonder,prompt_ambiguity,state_local_rule,False,"Read the four named cities as the complete scope and answered $0. It missed Indiana county income tax, which is 1.6% of $84,302 = $1,348.83." +us,scenario_067,local_income_tax,ox-alpha,prompt_ambiguity,state_local_rule,False,"Explicitly ruled county-level Indiana taxes out of this output. PolicyEngine includes them: 1.6% Adams County rate × $84,302 = $1,348.83." +us,scenario_067,local_income_tax,qwen-3.7-max,prompt_ambiguity,state_local_rule,False,"Treated the four city taxes as the only ones modeled and answered $0. PolicyEngine also models Indiana county income tax and reports it here: 1.6% × $84,302 = $1,348.83." +us,scenario_067,local_income_tax,qwen3.8-max,prompt_ambiguity,state_local_rule,False,"Said local taxes apply only in the listed cities, so it left out Indiana county income tax. That tax is $1,348.83 at 1.6% of $84,302 Indiana AGI." us,scenario_067,payroll_tax,claude-haiku-4.5,llm_error,payroll_tax_base,False,"The model first got the correct $6,300.54 from 7.65% of the head's $82,360. It then made up spouse wages by applying the head's $67 hourly rate to the spouse's 50 weekly hours, even though the prompt says unlisted numbers are 0. After trying several inconsistent versions of that guess, it submitted an unexplained $12,554.41 instead of the head-only figure." us,scenario_067,payroll_tax,claude-haiku-5.5,llm_error,payroll_tax_base,False,"The model assumed the spouse had wages that the prompt does not list, even though the spouse's wages are $0. At 7.65%, its $8,500 answer implies about $111,000 of taxed wages, roughly $28,700 more than the head's $82,360. Taxing only the head's wages gives $6,300.54." us,scenario_067,payroll_tax,gemini-3.1-flash-lite-preview,llm_error,other,False,"The model used the right base and rates but rounded each piece to whole dollars ($5,106 and $1,194). It then added them to $6,299 instead of $6,300 and blamed a wage limit that does not apply at $82,360. The unrounded total is $5,106.32 + $1,194.22 = $6,300.54." @@ -5923,63 +6079,65 @@ us,scenario_067,payroll_tax,gemini-3.5-flash-lite,llm_error,payroll_tax_base,Fal us,scenario_067,payroll_tax,gpt-5.4-mini,llm_error,other,False,"The model correctly said payroll tax applies only to the head's $82,360 of wages and that no Additional Medicare Tax is due. Its $5,727.14 is still $573.40 short of the correct $5,106.32 + $1,194.22 = $6,300.54. That figure equals 7.65% of only about $74,864 of wages, which shows an arithmetic error in combining the Social Security and Medicare pieces." us,scenario_067,payroll_tax,gpt-5.4-nano,llm_error,other,False,"The model correctly calculated $5,106 Social Security and $1,194 Medicare on the head's $82,360. It then described the total as a range of $6,300 to $6,400 and arbitrarily submitted $6,376 instead of adding the two pieces to get $6,300.54." us,scenario_067,self_employment_tax,kimi-k2.6,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. -us,scenario_067,ssi,claude-fable-5.1,prompt_ambiguity,age_disability,False,"Treated Dependent 1's 'is disabled' flag as meeting the SSI disability test and computed (994 − 880) × 12 = $1,368. Under the engine's inputs, Dependent 1's is_ssi_aged_blind_disabled is False, and the head (60) and spouse (58) are under 65. No member is categorically eligible, so SSI is $0." -us,scenario_067,ssi,claude-opus-5.5,prompt_ambiguity,age_disability,False,"Treated the disabled 23-year-old as SSI-eligible and computed (994 − 880) × 12 = $1,368. The engine gives Dependent 1 is_ssi_aged_blind_disabled=False, and neither parent is 65 or older. No member passes the categorical test, so SSI is $0." -us,scenario_067,ssi,claude-sonnet-5.5,prompt_ambiguity,age_disability,False,"Assumed Dependent 1 qualifies as SSI-disabled and subtracted $10,560 of countable disability income from the $11,928 annual FBR, giving $1,368. The engine's inputs set is_ssi_aged_blind_disabled=False for Dependent 1, and the head and spouse are under 65. The benefit formula never applies, and SSI is $0." -us,scenario_067,ssi,deepseek-v4-flash-0731,prompt_ambiguity,age_disability,False,"Treated Dependent 1 as categorically SSI-disabled and ran the benefit formula, also understating the 2026 FBR as about $991/month instead of $994, which gave $1,334. The engine gives Dependent 1 is_ssi_aged_blind_disabled=False, and the head and spouse are under 65, so SSI is $0." -us,scenario_067,ssi,deepseek-v4-pro-0813,prompt_ambiguity,age_disability,False,"Awarded SSI to Dependent 1 as a disabled individual, using a $991 monthly FBR instead of the 2026 rate of $994, which gave (991 − 880) × 12 = $1,332. The engine's SSI aged/blind/disabled status is False for Dependent 1 and for both parents (ages 60 and 58), so SSI is $0." -us,scenario_067,ssi,gemini-3-flash-preview,prompt_ambiguity,age_disability,False,"Treated Dependent 1 as an SSI-eligible disabled adult and used a $990.75 monthly FBR instead of $994, which gave $1,329. Under the engine's inputs, Dependent 1's is_ssi_aged_blind_disabled is False, and the head and spouse are under 65. No member qualifies, so SSI is $0." -us,scenario_067,ssi,glm-5.2,prompt_ambiguity,age_disability,False,"Granted SSI to Dependent 1 even though the engine sets is_ssi_aged_blind_disabled=False for every member, so SSI is $0. The arithmetic was also wrong: the model used the 2025 FBR of $967/month instead of the 2026 rate of $994, and took the $20 general exclusion once a year instead of every month ($240/year). That produced $824." -us,scenario_067,ssi,gpt-5.5,prompt_ambiguity,age_disability,False,"Stated that only the disabled 23-year-old is SSI-eligible and computed $114/month × 12 = $1,368. The engine gives Dependent 1 is_ssi_aged_blind_disabled=False, and the head (60) and spouse (58) are not aged. No one in the household meets the categorical test, so SSI is $0." -us,scenario_067,ssi,gpt-5.6-sol,prompt_ambiguity,age_disability,False,"Applied the $11,928 annual FBR minus $10,560 of countable disability income to reach $1,368, which assumes Dependent 1 is SSI-disabled. The engine's inputs set is_ssi_aged_blind_disabled=False for Dependent 1 and for both under-65 parents, so SSI is $0." -us,scenario_067,ssi,gpt-6-astra,prompt_ambiguity,age_disability,False,"Treated the disabled adult dependent as categorically SSI-eligible and computed $11,928 − $10,560 = $1,368. Under the engine's inputs, Dependent 1's is_ssi_aged_blind_disabled is False, and neither parent is 65 or older, so SSI is $0." -us,scenario_067,ssi,gpt-6-sol,prompt_ambiguity,age_disability,False,"Computed $114/month for the disabled adult on the assumption that Dependent 1 meets SSI's disability criterion. The engine gives Dependent 1 is_ssi_aged_blind_disabled=False, and the head and spouse are below 65. The benefit computation never runs, and SSI is $0." -us,scenario_067,ssi,gpt-6.1-sol,prompt_ambiguity,age_disability,False,"Reduced the $994 FBR by $880 of countable income to get $114/month ($1,368/year), which assumes Dependent 1 is SSI-disabled. The engine evaluates Dependent 1 with is_ssi_aged_blind_disabled=False, and both parents are under 65, so SSI is $0." -us,scenario_067,ssi,grok-4.7,prompt_ambiguity,age_disability,False,"Declared Dependent 1 the only categorically eligible member and computed $114/month, or $1,368/year. The engine sets is_ssi_aged_blind_disabled=False for Dependent 1 as well as for the 60-year-old head and the 58-year-old spouse. No member is eligible, so SSI is $0." -us,scenario_067,ssi,grok-build-0.1,prompt_ambiguity,age_disability,False,"Granted SSI to Dependent 1 even though the engine sets is_ssi_aged_blind_disabled=False for every member, so SSI is $0. The arithmetic was also wrong: the model projected an $11,892 annual FBR instead of $11,928 ($994 × 12), and subtracted the $20 general exclusion only once a year instead of monthly. That produced $1,112." -us,scenario_067,ssi,inkling,prompt_ambiguity,age_disability,False,"Treated Dependent 1 as SSI-disabled and computed ($994 − $880) × 12 = $1,368. Under the engine's inputs, Dependent 1's is_ssi_aged_blind_disabled is False, and the head and spouse are under 65. No member is categorically eligible, so SSI is $0." -us,scenario_067,ssi,kimi-k3,prompt_ambiguity,age_disability,False,"Assumed the disabled adult dependent meets SSI's disability criterion and computed $114/month × 12 = $1,368. The engine gives Dependent 1 is_ssi_aged_blind_disabled=False, and neither parent is aged, so SSI is $0." -us,scenario_067,ssi,minimax-m3,prompt_ambiguity,age_disability,False,"Granted SSI to Dependent 1 even though the engine sets is_ssi_aged_blind_disabled=False for every member, so SSI is $0. The arithmetic was also badly wrong: the model used a nonexistent $1,913/month FBR (the 2026 individual rate is $994) and skipped the $20 general income exclusion. That produced $12,156." -us,scenario_067,ssi,muse-wonder,prompt_ambiguity,age_disability,False,"Treated the disabled dependent as SSI-eligible and computed ($994 − $880) × 12 = $1,368. The engine evaluates Dependent 1 with is_ssi_aged_blind_disabled=False, and the head and spouse are under 65, so SSI is $0." -us,scenario_067,state_income_tax_before_refundable_credits,claude-fable-5,llm_error,thresholds_rates,False,"The model invented a $500 disabled-dependent exemption, giving $3,500 instead of $3,000. It applied a ~2.9% rate instead of the 2026 rate of 2.95%, then cut the result to $2,295 with unexplained 'minor deductions'. The correct figure is $84,302 × 2.95% = $2,486.91." -us,scenario_067,state_income_tax_before_refundable_credits,claude-haiku-4.5,llm_error,taxable_income_or_deductions,False,"The model subtracted the federal $28,700 standard deduction even though Indiana starts from AGI and has no standard deduction. It used a 3.15% rate and invented health-premium, medical and senior credits. Its final $4,168 contradicts its own interim $1,356. Indiana allows only $3,000 of exemptions and taxes the remaining $84,302 at 2.95%." -us,scenario_067,state_income_tax_before_refundable_credits,claude-haiku-5.5,llm_error,thresholds_rates,False,"The model stated a 3.05% rate, which is the 2024 rate rather than the 2026 rate of 2.95%. Its $4,500 answer works out to about 5.3% of the ~$84,302 post-exemption base, so it did not even apply the rate it stated. The correct tax is $84,302 × 2.95% = $2,486.91." -us,scenario_067,state_income_tax_before_refundable_credits,claude-opus-4.7,llm_error,thresholds_rates,False,"The model gave the 23-year-old non-student dependent a $1,500 exemption instead of the $1,000 one, for $3,500 total. It also used a made-up 'projected' 3.12% rate instead of the statutory 2026 rate of 2.95%." -us,scenario_067,state_income_tax_before_refundable_credits,claude-opus-4.8,llm_error,taxable_income_or_deductions,False,"The model correctly computed $84,302 × 2.95% = $2,486.91. It then dropped that result to add a $1,500 'disabled dependent' exemption, which does not exist in Indiana. Finally it submitted $2,620, which matches neither of its own calculations." -us,scenario_067,state_income_tax_before_refundable_credits,claude-opus-5,llm_error,thresholds_rates,False,"The model used a ~2.9% rate instead of 2.95%. It also added unspecified 'additional dependent-related amounts' on top of the correct $3,000 of exemptions, which shrank the base below $84,302." -us,scenario_067,state_income_tax_before_refundable_credits,claude-sonnet-4.6,llm_error,taxable_income_or_deductions,False,"The model subtracted the $4,942 private pension as an age-60 pension deduction, but Indiana has no such deduction for private pensions. It added a nonexistent $1,500 disabled-dependent exemption and used the 3.05% rate instead of the 2026 rate of 2.95%." -us,scenario_067,state_income_tax_before_refundable_credits,claude-sonnet-5,llm_error,taxable_income_or_deductions,False,"The model claimed $5,000 of exemptions, giving the dependent $1,500 plus an extra $1,500 qualifying-child amount. A 23-year-old non-student qualifies only for the $1,000 exemption. It used 3.05% instead of 2.95% and then raised its own $2,510 figure to $2,650 with no basis." -us,scenario_067,state_income_tax_before_refundable_credits,deepseek-v4-flash-0731,llm_error,taxable_income_or_deductions,False,"The model put the dependent's $10,800 disability benefits into the filers' AGI ($98,102 instead of $87,302). It subtracted an invented $4,000 MFJ standard deduction, which Indiana does not have, and used 3.0% instead of the 2026 rate of 2.95%." -us,scenario_067,state_income_tax_before_refundable_credits,deepseek-v4-pro,llm_error,thresholds_rates,False,"The model got the $84,302 taxable base right but applied the 2025 rate of 3.0% instead of the 2026 rate of 2.95%. That overstated the tax by about $42." -us,scenario_067,state_income_tax_before_refundable_credits,deepseek-v4.1-flash,llm_error,taxable_income_or_deductions,False,"The model used the correct 2.95% rate but subtracted a 'standard deduction' on top of the exemptions, which Indiana does not allow. Its $2,226.48 implies a base of about $75,474 instead of $84,302 (AGI minus only the $3,000 of exemptions)." -us,scenario_067,state_income_tax_before_refundable_credits,gemini-3-flash-preview,llm_error,thresholds_rates,False,"The model added a $1,500 disabled-child exemption, but the 23-year-old non-student dependent qualifies only for the $1,000 exemption. That cut the base to $82,802. It also used 3.0% instead of the 2026 rate of 2.95%, so its total landed near the reference only because the two errors partly cancel." -us,scenario_067,state_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,thresholds_rates,False,"The model applied the 2024 rate of 3.05% instead of the 2026 rate of 2.95%. Its $2,489 implies a taxable base of about $81,600 instead of $84,302, so it also over-subtracted exemptions." -us,scenario_067,state_income_tax_before_refundable_credits,gemini-3.1-pro-preview,llm_error,taxable_income_or_deductions,False,"The model used $4,500 of exemptions, adding a $1,500 additional dependent exemption. That exemption applies only to children under 19 or full-time students under 24, not to this 23-year-old non-student. The base should be $84,302 rather than $82,802." -us,scenario_067,state_income_tax_before_refundable_credits,gemini-3.5-flash,llm_error,thresholds_rates,False,"The model got the $84,302 taxable base right but applied the 2024 rate of 3.05% instead of the 2026 rate of 2.95%." -us,scenario_067,state_income_tax_before_refundable_credits,gemini-3.5-flash-lite,llm_error,thresholds_rates,False,"The model gave no calculation. Its $5,382 is about 6.2% of AGI, more than double Indiana's 2.95% flat rate applied to the $84,302 base." -us,scenario_067,state_income_tax_before_refundable_credits,gemini-3.6-flash,llm_error,thresholds_rates,False,"The model got the $84,302 taxable base right but used the 2025 rate of 3.0% instead of the 2026 rate of 2.95%." -us,scenario_067,state_income_tax_before_refundable_credits,gemini-3.7-flash,llm_error,thresholds_rates,False,"Its $2,529.06 equals $84,302 × 3.0%, so it used the 2025 rate instead of the 2026 rate of 2.95%." -us,scenario_067,state_income_tax_before_refundable_credits,glm-5.2,llm_error,taxable_income_or_deductions,False,"The model took no exemptions, taxing the full $87,302 instead of subtracting $3,000 for three people. It also used a 2.75% rate instead of the 2026 rate of 2.95%." -us,scenario_067,state_income_tax_before_refundable_credits,glm-5.3,llm_error,household_unit_or_filing_status,False,"The model denied the dependent exemption because of the dependent's $10,800 in disability benefits. Those benefits are not taxable gross income, so the dependent still counts and the third $1,000 exemption applies. It also used 2.9% instead of 2.95%." -us,scenario_067,state_income_tax_before_refundable_credits,gpt-5.4-mini,llm_error,thresholds_rates,False,"The model cited a standard deduction Indiana does not have. Its $3,501 is about 4.15% of the $84,302 base, far above the 2.95% flat rate, which gives $2,486.91." -us,scenario_067,state_income_tax_before_refundable_credits,gpt-5.4-nano,llm_error,taxable_income_or_deductions,False,"The model applied a standard deduction and mortgage-interest and medical deductions, but Indiana starts from federal AGI and allows only the $3,000 of personal exemptions here. Its $2,183 implies a base of about $74,000 instead of $84,302." -us,scenario_067,state_income_tax_before_refundable_credits,gpt-5.5,llm_error,taxable_income_or_deductions,False,"The model claimed $4,500 of exemptions, adding a $1,500 extra dependent amount. The 23-year-old non-student dependent is not under 19 and not a student under 24, so only $3,000 applies and the base is $84,302 × 2.95%." -us,scenario_067,state_income_tax_before_refundable_credits,gpt-5.6-luna,llm_error,thresholds_rates,False,"Its $2,619.06 equals $87,302 × 3.0%, so it applied the rate to AGI without subtracting the $3,000 of exemptions it described. It also used 3.0% instead of the 2026 rate of 2.95%." -us,scenario_067,state_income_tax_before_refundable_credits,gpt-5.6-sol,llm_error,taxable_income_or_deductions,False,"The model added a $1,500 qualifying-child exemption for the 23-year-old non-student, for $4,500 total instead of $3,000. That exemption is limited to dependents under 19 or full-time students under 24." -us,scenario_067,state_income_tax_before_refundable_credits,gpt-5.6-terra,llm_error,taxable_income_or_deductions,False,"The model used $4,500 of exemptions, including an extra $1,500 dependent amount the 23-year-old non-student does not qualify for. That cut the base from $84,302 to $82,802." -us,scenario_067,state_income_tax_before_refundable_credits,gpt-6-luna,llm_error,taxable_income_or_deductions,False,"The model gave the dependent a $1,500 exemption instead of the $1,000 personal exemption, for $3,500 total. That taxed $83,802 instead of $84,302 at 2.95%." -us,scenario_067,state_income_tax_before_refundable_credits,grok-4.3,llm_error,taxable_income_or_deductions,False,"The model gave no calculation beyond 'after deductions'. Its $2,200 implies about $74,600 of taxable income at 2.95%, so it subtracted deductions Indiana does not allow. Only the $3,000 of exemptions comes off the $87,302 AGI." -us,scenario_067,state_income_tax_before_refundable_credits,grok-4.5,llm_error,thresholds_rates,False,"The model got the $84,302 base right but applied the 2024 rate of 3.05% instead of the 2026 rate of 2.95%." -us,scenario_067,state_income_tax_before_refundable_credits,grok-4.6,llm_error,thresholds_rates,False,"The model got the $84,302 base right but applied the 2025 rate of 3.0% instead of the 2026 rate of 2.95%." -us,scenario_067,state_income_tax_before_refundable_credits,grok-4.7,llm_error,taxable_income_or_deductions,False,"The model added a $1,500 additional dependent exemption on top of three $1,000 exemptions. The 23-year-old non-student dependent does not qualify for it, so the base is $84,302, not $82,802." -us,scenario_067,state_income_tax_before_refundable_credits,grok-build-0.1,llm_error,taxable_income_or_deductions,False,"The model subtracted none of the three $1,000 personal exemptions. It taxed the full $87,302 at 2.9% instead of $84,302 at 2.95%." -us,scenario_067,state_income_tax_before_refundable_credits,inkling,llm_error,household_unit_or_filing_status,False,"The model took exemptions for only the two filers and left out the $1,000 exemption for the dependent. It also used 2.9% instead of the 2026 rate of 2.95%." -us,scenario_067,state_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"The model returned no value or explanation for state_income_tax_before_refundable_credits, so its answer could not be parsed." -us,scenario_067,state_income_tax_before_refundable_credits,kimi-k3,llm_error,taxable_income_or_deductions,False,"The model claimed $5,000 of exemptions, giving a $1,500 dependent exemption and an invented $1,500 disabled-child exemption. A 23-year-old non-student dependent gets only the $1,000 exemption, so the base is $84,302." -us,scenario_067,state_income_tax_before_refundable_credits,minimax-m3,llm_error,taxable_income_or_deductions,False,"The model inflated federal AGI to $97,202 by counting the dependent's disability benefits. It subtracted an invented $3,800 Indiana standard deduction and used 3.05% instead of 2.95%." -us,scenario_067,state_income_tax_before_refundable_credits,ox-alpha,llm_error,taxable_income_or_deductions,False,"The model used $5,000 of exemptions, giving the dependent $1,500 plus a nonexistent $1,500 disabled-dependent exemption, where only $1,000 applies. It also used 2.9% instead of 2.95%." -us,scenario_067,state_income_tax_before_refundable_credits,qwen-3.7-max,llm_error,thresholds_rates,False,"The model got the $84,302 base right but used 3.05% instead of 2.95%. It then subtracted an invented $100 dependent credit and $374 of made-up 'estimated nonrefundable credits'. No nonrefundable Indiana credits apply." -us,scenario_067,state_income_tax_before_refundable_credits,qwen3.8-max,llm_error,taxable_income_or_deductions,False,"The model added the dependent's $10,800 disability benefits to the filers' AGI. The correct AGI is $87,302 (wages plus pension). It also used 3.05% instead of the 2026 rate of 2.95%." +us,scenario_067,ssi,claude-fable-5.1,prompt_ambiguity,age_disability,False,"The model treated Dependent 1's 'is disabled' flag as satisfying SSI's disability criterion and computed (994 − 880) × 12 = $1,368. The engine carries is_ssi_aged_blind_disabled=False for dependent1, so no member is categorically eligible and SSI is $0." +us,scenario_067,ssi,claude-opus-5.5,prompt_ambiguity,age_disability,False,"The model counted the disabled 23-year-old as an SSI-eligible adult with no parental deeming and paid (994 − 880) × 12 = $1,368. In the engine, dependent1 has is_ssi_aged_blind_disabled=False, which bars SSI entirely and gives $0." +us,scenario_067,ssi,claude-sonnet-5.5,prompt_ambiguity,age_disability,False,"The model assumed Dependent 1 qualifies as SSI-disabled and subtracted $10,560 of countable disability income from an $11,928 FBR to get $1,368. The engine marks dependent1 is_ssi_aged_blind_disabled=False, so the categorical test fails and SSI is $0." +us,scenario_067,ssi,deepseek-v4-flash-0731,prompt_ambiguity,age_disability,False,"The model treated Dependent 1 as SSI-disabled and netted $10,560 of countable unearned income against an FBR of $991/month, below the actual 2026 rate of $994, to get $1,334. The engine sets is_ssi_aged_blind_disabled=False for dependent1, so no one is categorically eligible and SSI is $0." +us,scenario_067,ssi,deepseek-v4-pro-0813,prompt_ambiguity,age_disability,False,"The model computed (991 − 880) × 12 = $1,332 for the disabled dependent, using an FBR $3 below the 2026 rate of $994. More importantly, it treated dependent1 as SSI-disabled even though the engine has is_ssi_aged_blind_disabled=False, which makes SSI $0." +us,scenario_067,ssi,gemini-3-flash-preview,prompt_ambiguity,age_disability,False,"The model treated the disabled adult dependent as SSI-eligible and subtracted $10,560 from an assumed $11,889 annual FBR ($990.75/month instead of $994) to get $1,329. The engine sets dependent1 is_ssi_aged_blind_disabled=False, so SSI is $0." +us,scenario_067,ssi,glm-5.2,prompt_ambiguity,age_disability,False,"The model treated dependent1 as SSI-disabled, but the engine has is_ssi_aged_blind_disabled=False, which makes SSI $0. It also used the 2025 FBR of $967 instead of the 2026 rate of $994, and took the $20 general exclusion once a year ($10,800 − $20) instead of monthly ($240/year), which produced $824." +us,scenario_067,ssi,gpt-5.5,prompt_ambiguity,age_disability,False,"The model named Dependent 1 the only SSI-eligible member because of the disabled flag and paid $114/month ($994 − $880), or $1,368. In the engine, dependent1 has is_ssi_aged_blind_disabled=False, so nobody passes the categorical test and SSI is $0." +us,scenario_067,ssi,gpt-5.6-sol,prompt_ambiguity,age_disability,False,"The model applied the $11,928 annual FBR less $10,560 of countable disability income to the disabled dependent and got $1,368. The engine's is_ssi_aged_blind_disabled=False for dependent1 blocks eligibility, giving $0." +us,scenario_067,ssi,gpt-6-astra,prompt_ambiguity,age_disability,False,"The model treated the disabled adult dependent as SSI-eligible with no deeming and computed $11,928 − $10,560 = $1,368. The engine sets is_ssi_aged_blind_disabled=False for dependent1, so SSI is $0." +us,scenario_067,ssi,gpt-6-sol,prompt_ambiguity,age_disability,False,"The model paid the disabled adult $114/month after netting $880 of countable income against the $994 FBR, for $1,368. The engine marks dependent1 is_ssi_aged_blind_disabled=False, so no categorical pathway exists and SSI is $0." +us,scenario_067,ssi,gpt-6.1-sol,prompt_ambiguity,age_disability,False,"The model reduced the $994 FBR by $880 of countable disability income and annualized $114/month to $1,368 for Dependent 1. The engine carries is_ssi_aged_blind_disabled=False for dependent1, so SSI is $0." +us,scenario_067,ssi,gpt-6.1-terra,prompt_ambiguity,age_disability,False,"The model treated the disabled adult as SSI-eligible and subtracted disability income after the general exclusion from the 2026 individual maximum, getting $1,368. The engine has is_ssi_aged_blind_disabled=False for dependent1, so the categorical test fails and SSI is $0." +us,scenario_067,ssi,grok-4.7,prompt_ambiguity,age_disability,False,"The model declared Dependent 1 categorically eligible based on the disabled flag and computed ($994 − $880) × 12 = $1,368. The engine sets is_ssi_aged_blind_disabled=False for dependent1, so no member is categorically eligible and SSI is $0." +us,scenario_067,ssi,grok-build-0.1,prompt_ambiguity,age_disability,False,"The model treated dependent1 as SSI-disabled even though the engine has is_ssi_aged_blind_disabled=False, which makes SSI $0. It also took the $20 general exclusion once a year ($10,800 − $20 = $10,780) instead of $20 a month ($240), and used an $11,892 FBR instead of $11,928, which produced $1,112." +us,scenario_067,ssi,inkling,prompt_ambiguity,age_disability,False,"The model treated Dependent 1's disability as meeting SSI's categorical criterion and paid ($994 − $880) × 12 = $1,368. The engine sets is_ssi_aged_blind_disabled=False for dependent1, so SSI is $0." +us,scenario_067,ssi,kimi-k3,prompt_ambiguity,age_disability,False,"The model applied adult no-deeming rules to the disabled 23-year-old and computed $114/month, or $1,368/year. In the engine, dependent1's is_ssi_aged_blind_disabled is False, so there is no SSI eligibility and the benefit is $0." +us,scenario_067,ssi,minimax-m3,prompt_ambiguity,age_disability,False,"The model used a made-up FBR of $1,913/month (not the $994 individual rate for 2026), skipped the $20 general income exclusion, and got $22,956 − $10,800 = $12,156. On top of that, it treated dependent1 as SSI-disabled even though the engine has is_ssi_aged_blind_disabled=False, which makes SSI $0." +us,scenario_067,ssi,muse-wonder,prompt_ambiguity,age_disability,False,"The model treated the disabled dependent as SSI-eligible and paid $114/month ($994 − $880), or $1,368/year. The engine carries is_ssi_aged_blind_disabled=False for dependent1, so no member is categorically eligible and SSI is $0." +us,scenario_067,state_income_tax_before_refundable_credits,claude-fable-5,llm_error,taxable_income_or_deductions,False,"Added a made-up $500 extra exemption for the disabled dependent, so its exemptions came to $3,500 instead of $3,000. It also used a 2.9% rate instead of 2.95%. It then cut its own $2,430 figure down to $2,295 with an unexplained 'minor deductions' adjustment. The correct result is $84,302 × 2.95% = $2,486.91." +us,scenario_067,state_income_tax_before_refundable_credits,claude-haiku-4.5,llm_error,taxable_income_or_deductions,False,"Started from federal taxable income after a $28,700 federal standard deduction instead of from federal AGI less Indiana's $1,000-per-person exemptions. It used a 3.15% rate instead of 2.95% and invented health-premium and medical-expense credits. Its final $4,168 does not follow from any of its own steps." +us,scenario_067,state_income_tax_before_refundable_credits,claude-haiku-5.5,llm_error,thresholds_rates,False,"Used a 3.05% rate instead of the 2026 rate of 2.95%. Its $4,500 answer implies about $147,500 of taxable income, far above the correct $84,302 ($87,302 AGI less $3,000 of exemptions)." +us,scenario_067,state_income_tax_before_refundable_credits,claude-opus-4.7,llm_error,thresholds_rates,False,"Used a 'projected' 3.12% rate instead of 2.95%. It also gave the dependent a $1,500 exemption instead of the standard $1,000, so taxable income came out as $83,802 rather than $84,302." +us,scenario_067,state_income_tax_before_refundable_credits,claude-opus-4.8,llm_error,taxable_income_or_deductions,False,"Got the right answer first ($84,302 × 2.95% = $2,486.91), then dropped it to add a $1,500 'disabled dependent' exemption. That exemption only covers dependent children under 19 or full-time students under 24. It then submitted $2,620, which matches none of its own calculations." +us,scenario_067,state_income_tax_before_refundable_credits,claude-opus-5,llm_error,thresholds_rates,False,"Used a rate of about 2.9% instead of 2.95% and subtracted unspecified 'additional dependent-related amounts' beyond the three $1,000 exemptions. Both errors push the result below the correct $84,302 × 2.95%." +us,scenario_067,state_income_tax_before_refundable_credits,claude-sonnet-4.6,llm_error,taxable_income_or_deductions,False,"Subtracted a made-up age-60+ private-pension deduction of $4,942 (Indiana has no general private-pension subtraction). It also added a $1,500 disabled-dependent exemption that does not apply to a 23-year-old non-student, and taxed the result at 3.05% instead of 2.95%." +us,scenario_067,state_income_tax_before_refundable_credits,claude-sonnet-5,llm_error,taxable_income_or_deductions,False,"Claimed $5,000 of exemptions: a $1,500 dependent exemption instead of $1,000, plus a $1,500 additional child exemption the 23-year-old non-student does not qualify for. It used 3.05% instead of 2.95%, then raised its own $2,510 to $2,650 with no basis." +us,scenario_067,state_income_tax_before_refundable_credits,deepseek-v4-flash-0731,llm_error,taxable_income_or_deductions,False,"Put the dependent's $10,800 disability benefits into the joint return's AGI ($98,102 instead of $87,302) and subtracted a $4,000 MFJ standard deduction that Indiana does not have. It used 3.0% instead of 2.95%." +us,scenario_067,state_income_tax_before_refundable_credits,deepseek-v4-pro,llm_error,thresholds_rates,False,"Correctly arrived at $84,302 of Indiana taxable income ($87,302 less three $1,000 exemptions), but applied 3.0% instead of the 2026 rate of 2.95%. That overstates the tax by $42." +us,scenario_067,state_income_tax_before_refundable_credits,deepseek-v4.1-flash,llm_error,taxable_income_or_deductions,False,"Used the correct 2.95% rate but subtracted a 'standard deduction' on top of the exemptions, which Indiana does not allow. Its $2,226.48 implies taxable income of about $75,474 instead of $84,302." +us,scenario_067,state_income_tax_before_refundable_credits,gemini-3-flash-preview,llm_error,taxable_income_or_deductions,False,"Added a $1,500 additional exemption for a 'dependent disabled child', but that exemption requires a child under 19 or a full-time student under 24. This made total exemptions $4,500 instead of $3,000. It then used 3.0% instead of 2.95%, and the two errors nearly cancelled out." +us,scenario_067,state_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,thresholds_rates,False,"Used a 3.05% rate instead of 2.95% and did not show any exemption calculation. The correct result is $84,302 (AGI less three $1,000 exemptions) × 2.95% = $2,486.91. Its $2,489 lands close only because its undefined base offsets the higher rate." +us,scenario_067,state_income_tax_before_refundable_credits,gemini-3.1-pro-preview,llm_error,taxable_income_or_deductions,False,"Used the correct 2.95% rate but subtracted $4,500 of exemptions instead of $3,000. It counted a $1,500 additional dependent-child exemption that a 23-year-old non-student dependent cannot claim." +us,scenario_067,state_income_tax_before_refundable_credits,gemini-3.5-flash,llm_error,thresholds_rates,False,"Correctly calculated taxable income of $84,302 but applied 3.05% instead of the 2026 Indiana rate of 2.95%." +us,scenario_067,state_income_tax_before_refundable_credits,gemini-3.5-flash-lite,llm_error,thresholds_rates,False,"Its $5,382 is an effective rate of about 6.2% on the $87,302 AGI, more than double Indiana's 2.95% flat rate. That is consistent with mixing in county tax or using a far higher rate, instead of $84,302 × 2.95%." +us,scenario_067,state_income_tax_before_refundable_credits,gemini-3.6-flash,llm_error,thresholds_rates,False,"Correctly calculated taxable income of $84,302 but applied 3.0% instead of the 2026 Indiana rate of 2.95%." +us,scenario_067,state_income_tax_before_refundable_credits,gemini-3.7-flash,llm_error,thresholds_rates,False,"Its $2,529.06 equals $84,302 × 3.0%, so it had the right taxable income but used 3.0% instead of the 2026 rate of 2.95%." +us,scenario_067,state_income_tax_before_refundable_credits,glm-5.2,llm_error,taxable_income_or_deductions,False,"Did not subtract any of the three $1,000 personal exemptions and taxed the full $87,302 AGI. It also used a 2.75% rate instead of 2.95%." +us,scenario_067,state_income_tax_before_refundable_credits,glm-5.3,llm_error,household_unit_or_filing_status,False,"Wrongly ruled out the disabled 23-year-old as a dependent because of $10,800 in disability benefits, so it claimed only two $1,000 exemptions instead of three. It also used 2.9% instead of 2.95%." +us,scenario_067,state_income_tax_before_refundable_credits,gpt-5.4-mini,llm_error,thresholds_rates,False,"Its $3,501 is about 4.0% of AGI, well above Indiana's 2.95% flat rate on the $84,302 left after three $1,000 exemptions. It also cited a 'standard deduction', which Indiana does not have." +us,scenario_067,state_income_tax_before_refundable_credits,gpt-5.4-nano,llm_error,taxable_income_or_deductions,False,"Applied standard deductions, mortgage interest, medical expenses and other 'nonrefundable credit effects' that do not exist in Indiana's AGI-minus-exemptions system. That pushed taxable income down to about $74,000 instead of $84,302 × 2.95%." +us,scenario_067,state_income_tax_before_refundable_credits,gpt-5.5,llm_error,taxable_income_or_deductions,False,"Used the correct 2.95% rate but subtracted $4,500 of exemptions instead of $3,000. It added a $1,500 additional dependent-child exemption that a 23-year-old non-student cannot claim." +us,scenario_067,state_income_tax_before_refundable_credits,gpt-5.6-luna,llm_error,thresholds_rates,False,"Said it would subtract $3,000 of exemptions but its $2,619.06 equals $87,302 × 3.0%, so it never actually subtracted them. It also used 3.0% instead of 2.95%." +us,scenario_067,state_income_tax_before_refundable_credits,gpt-5.6-sol,llm_error,taxable_income_or_deductions,False,"Used the correct 2.95% rate but included a 'qualifying-child' $1,500 exemption, making total exemptions $4,500 instead of $3,000. The 23-year-old non-student dependent does not qualify for it." +us,scenario_067,state_income_tax_before_refundable_credits,gpt-5.6-terra,llm_error,taxable_income_or_deductions,False,"Used 2.95% correctly but applied $4,500 of exemptions instead of $3,000. It counted an additional $1,500 dependent-child exemption that requires a child under 19 or a full-time student under 24." +us,scenario_067,state_income_tax_before_refundable_credits,gpt-6-luna,llm_error,taxable_income_or_deductions,False,"Gave the dependent a $1,500 exemption instead of Indiana's standard $1,000, so taxable income came out as $83,802 instead of $84,302 before applying the correct 2.95% rate." +us,scenario_067,state_income_tax_before_refundable_credits,gpt-6.1-terra,llm_error,taxable_income_or_deductions,False,"Used 2.95% correctly but added a 'disabled-dependent' $1,500 exemption. Indiana's additional exemption covers only dependent children under 19 or full-time students under 24, so taxable income should be $84,302, not $82,802." +us,scenario_067,state_income_tax_before_refundable_credits,grok-4.3,llm_error,taxable_income_or_deductions,False,"Subtracted unspecified 'deductions' that cut taxable income to about $74,600 at 2.95%. Indiana allows only $3,000 of personal exemptions here, which leaves $84,302 taxable." +us,scenario_067,state_income_tax_before_refundable_credits,grok-4.5,llm_error,thresholds_rates,False,"Correctly calculated taxable income of $84,302 but applied 3.05% instead of the 2026 Indiana rate of 2.95%." +us,scenario_067,state_income_tax_before_refundable_credits,grok-4.6,llm_error,thresholds_rates,False,"Correctly calculated taxable income of $84,302 but applied 3.0% instead of the 2026 Indiana rate of 2.95%." +us,scenario_067,state_income_tax_before_refundable_credits,grok-4.7,llm_error,taxable_income_or_deductions,False,"Used the correct 2.95% rate but added a $1,500 additional dependent exemption, making exemptions $4,500 instead of $3,000. A 23-year-old non-student dependent does not qualify for it." +us,scenario_067,state_income_tax_before_refundable_credits,grok-build-0.1,llm_error,taxable_income_or_deductions,False,"Did not subtract the three $1,000 personal exemptions, so it taxed the full $87,302. It also used 2.9% instead of 2.95%." +us,scenario_067,state_income_tax_before_refundable_credits,inkling,llm_error,household_unit_or_filing_status,False,"Claimed only the two filers' $1,000 exemptions and left out the dependent's $1,000 exemption. It also used 2.9% instead of 2.95%." +us,scenario_067,state_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"No value or explanation was returned for this output, so there is no answer to score. The correct calculation is ($87,302 − $3,000) × 2.95% = $2,486.91." +us,scenario_067,state_income_tax_before_refundable_credits,kimi-k3,llm_error,taxable_income_or_deductions,False,"Used the correct 2.95% rate but claimed $5,000 of exemptions. It gave the dependent $1,500 instead of $1,000 and added a $1,500 'disabled child' exemption the 23-year-old non-student does not qualify for." +us,scenario_067,state_income_tax_before_refundable_credits,minimax-m3,llm_error,taxable_income_or_deductions,False,"Inflated AGI to $97,202 by counting the dependent's disability benefits and subtracted a $3,800 MFJ standard deduction that Indiana does not have. It used 3.05% instead of 2.95%." +us,scenario_067,state_income_tax_before_refundable_credits,ox-alpha,llm_error,taxable_income_or_deductions,False,"Claimed $5,000 of exemptions: $1,500 for the dependent instead of $1,000, plus a $1,500 additional disabled-dependent exemption that does not apply to a 23-year-old non-student. It also used 2.9% instead of 2.95%." +us,scenario_067,state_income_tax_before_refundable_credits,qwen-3.7-max,llm_error,thresholds_rates,False,Used 3.05% instead of 2.95% and then subtracted a made-up $100 dependent credit and about $374 of unspecified credits. No Indiana nonrefundable credits apply to this household. +us,scenario_067,state_income_tax_before_refundable_credits,qwen3.8-max,llm_error,taxable_income_or_deductions,False,"Added the dependent's $10,800 disability benefits to the joint return's Indiana AGI ($98,102 instead of $87,302). It also used 3.05% instead of 2.95%." us,scenario_067,state_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. us,scenario_068,federal_income_tax_before_refundable_credits,claude-fable-5,llm_error,taxable_income_or_deductions,False,"It treated the $73,000 as employer §127 assistance and added the $67,750 above the $5,250 cap to income. That raised AGI to $101,834, when the assistance is excluded and AGI is just the $34,084 of wages. It then submitted $8,258, which doesn't match its own $13,573 calculation either; the correct figure is $1,910 on $17,984 of taxable income." us,scenario_068,federal_income_tax_before_refundable_credits,claude-haiku-4.5,llm_error,other,False,"It used the old $14,600 standard deduction, wrongly cut AGI by treating the educational assistance as if $5,250 came out of wages, and then netted the EITC against tax to reach $0. The EITC is refundable and plays no part in tax before refundable credits. With wages-only AGI and the $16,100 deduction, tax is $1,910." @@ -6037,51 +6195,52 @@ us,scenario_068,payroll_tax,grok-build-0.1,llm_error,payroll_tax_base,False,"The us,scenario_068,payroll_tax,inkling,llm_error,state_local_rule,False,"The model got both FICA components right on the full $34,084 wage base and then added a 0.45% Maryland FAMLI employee contribution of $153.38. Maryland's FAMLI employee contributions are not in effect for 2026 and are not part of PolicyEngine's payroll_tax, which comprises only employee Social Security, Medicare, and Additional Medicare Tax." us,scenario_068,payroll_tax,kimi-k2.6,parse_contract_failure,missing_output,False,"The model returned no value and no explanation for payroll_tax, so no substantive rule or computation was attempted. The required derivation is 6.2% plus 1.45% on the full $34,084 of wages, with no ESI offset, no educational assistance in the base, and no Maryland employee payroll contribution." us,scenario_068,payroll_tax,qwen3.8-max,llm_error,other,False,"The model identified the correct base and rates but truncated each component to whole dollars ($2,113 Social Security and $494 Medicare) and then submitted $2,600 rather than the $2,607 those components sum to. The rule application was right; the reported total contradicts the model's own arithmetic by $7." -us,scenario_068,state_income_tax_before_refundable_credits,claude-fable-5,llm_error,taxable_income_or_deductions,False,"The model added $67,750 of educational assistance above the $5,250 exclusion, which pushed AGI to $101,834 and cut the personal exemption to $1,600. Educational assistance does not enter Maryland AGI, so AGI is $34,084. The model also used a $2,700 capped standard deduction instead of the flat $3,350." -us,scenario_068,state_income_tax_before_refundable_credits,claude-haiku-4.5,llm_error,taxable_income_or_deductions,False,"The model subtracted the $8,389 of employer insurance premiums from the listed gross wages. It then claimed a $3,900 standard deduction wipes out tax, even though about $18,600 of taxable income remained by its own numbers. Correctly, $34,084 minus the $3,350 deduction and $3,200 exemption leaves $27,534 taxable and $1,255 of tax." -us,scenario_068,state_income_tax_before_refundable_credits,claude-haiku-5.5,llm_error,taxable_income_or_deductions,False,"The model said taxable income is not positive, but $34,084 of wages minus the $3,350 standard deduction and $3,200 exemption leaves $27,534 taxable. At 4.75% above $3,000 plus the $90 lower-bracket amount, that is $1,255, not $0." -us,scenario_068,state_income_tax_before_refundable_credits,claude-opus-4.7,llm_error,other,False,"The model calculated $4,554 (with taxable educational assistance) and $1,336 (with a $2,700 deduction), then submitted an unrelated $1,029. The correct method excludes educational assistance and uses the flat $3,350 standard deduction, which gives $1,255." -us,scenario_068,state_income_tax_before_refundable_credits,claude-opus-4.8,llm_error,state_local_rule,False,"The model used the old 15%-of-AGI deduction capped at $2,700 instead of Maryland's flat $3,350 single deduction. It reached $1,286, then added an invented 'personal exemption credit adjustment' to get $1,308." -us,scenario_068,state_income_tax_before_refundable_credits,claude-opus-5,llm_error,state_local_rule,False,"The model used the old capped standard deduction of about $2,700 instead of the flat $3,350, leaving $28,184 taxable. It then stated $1,301, which does not match the schedule on its own base ($1,286)." -us,scenario_068,state_income_tax_before_refundable_credits,claude-sonnet-4.6,llm_error,taxable_income_or_deductions,False,"The model added $67,750 of employer educational assistance above $5,250 to income, raising Maryland AGI to $101,834. It also used a $2,500 capped standard deduction. Educational assistance stays out of Maryland AGI, and the single deduction is a flat $3,350." -us,scenario_068,state_income_tax_before_refundable_credits,claude-sonnet-5,llm_error,state_local_rule,False,"The model used a $2,550 capped standard deduction instead of the flat $3,350, giving $28,334 taxable. It then miscalculated the tax on that base as $1,050; the schedule actually gives $1,293." -us,scenario_068,state_income_tax_before_refundable_credits,deepseek-v4-flash-0731,llm_error,taxable_income_or_deductions,False,"The model counted the full $73,000 of educational assistance, raising AGI to $107,084 and triggering the exemption phase-out and the 5% bracket. It also used a $2,400 capped deduction and a $3,300 exemption instead of $34,084 AGI, the flat $3,350 deduction, and the $3,200 exemption." -us,scenario_068,state_income_tax_before_refundable_credits,deepseek-v4-pro,llm_error,taxable_income_or_deductions,False,"The model's $93,445 Maryland AGI equals wages minus the $8,389 of insurance premiums plus $67,750 of educational assistance. Neither adjustment applies: Maryland AGI is the $34,084 of wages, and the deductions are $3,350 plus a $3,200 exemption." -us,scenario_068,state_income_tax_before_refundable_credits,deepseek-v4-pro-0813,llm_error,taxable_income_or_deductions,False,"The model included $67,750 of educational assistance, raising AGI to $101,834. It used a $2,400 capped deduction and dropped the $3,200 personal exemption. The correct base is $34,084 minus $3,350 minus $3,200." -us,scenario_068,state_income_tax_before_refundable_credits,deepseek-v4.1-flash,llm_error,state_local_rule,False,"The model used a $2,800 standard deduction instead of Maryland's flat $3,350 single deduction. That overstated taxable income by $550 ($28,084 instead of $27,534) and tax by about $26." -us,scenario_068,state_income_tax_before_refundable_credits,gemini-3-flash-preview,llm_error,taxable_income_or_deductions,False,"The model subtracted the $8,389 of employer insurance premiums from the listed gross wages to get $25,695 AGI, but the wages are the AGI. It also used a $2,550 capped deduction instead of the flat $3,350." -us,scenario_068,state_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,taxable_income_or_deductions,False,"The model gave no calculation. Its $1,133 implies about $24,960 of taxable income, roughly $2,575 below the correct $27,534 ($34,084 − $3,350 − $3,200). That means it applied deductions larger than Maryland's $3,350 standard deduction and $3,200 exemption." -us,scenario_068,state_income_tax_before_refundable_credits,gemini-3.1-pro-preview,llm_error,state_local_rule,False,"The model subtracted the $8,389 of insurance premiums to get $25,695 AGI and used a $2,750 deduction instead of the flat $3,350. It also added $592 of county income tax, which is excluded from the state income tax output." -us,scenario_068,state_income_tax_before_refundable_credits,gemini-3.5-flash,llm_error,taxable_income_or_deductions,False,"The model's $98,695 AGI includes the full $73,000 of educational assistance and subtracts the $8,389 of insurance premiums. Neither belongs in Maryland AGI. It also used a $2,550 deduction and a wrong $60 tax on the first $3,000 (the correct amount is $90)." -us,scenario_068,state_income_tax_before_refundable_credits,gemini-3.5-flash-lite,llm_error,taxable_income_or_deductions,False,"The model gave no calculation. Its $997 implies about $22,100 of taxable income, well below the correct $27,534 from $34,084 wages minus the $3,350 deduction and $3,200 exemption. That points to an inflated deduction or an improper subtraction from wages." -us,scenario_068,state_income_tax_before_refundable_credits,gemini-3.6-flash,llm_error,state_local_rule,False,"The model used the old $2,550 maximum standard deduction instead of Maryland's flat $3,350 single deduction. That left $28,334 taxable instead of $27,534." -us,scenario_068,state_income_tax_before_refundable_credits,gemini-3.7-flash,llm_error,taxable_income_or_deductions,False,"The model gave no calculation. Its $4,786 implies about $101,900 of taxable income, which only happens if the educational assistance is added to the $34,084 of wages. Educational assistance is excluded from Maryland AGI, so the result should be about $1,255." -us,scenario_068,state_income_tax_before_refundable_credits,gemini-3.8-flash,llm_error,state_local_rule,False,"The model used a $2,700 capped standard deduction instead of Maryland's flat $3,350 single deduction. That left $28,184 taxable instead of $27,534." -us,scenario_068,state_income_tax_before_refundable_credits,gemini-4-argon,llm_error,state_local_rule,False,"The model included Maryland county income tax in its $1,920 figure. The requested output is state tax only, so county tax is excluded. State tax alone on $27,534 taxable is $1,255." -us,scenario_068,state_income_tax_before_refundable_credits,glm-5.2,llm_error,state_local_rule,False,"The model used a $2,750 deduction and a $3,300 exemption instead of the flat $3,350 and the $3,200 exemption. It then miscalculated: tax on its own $28,034 base is $1,279, not $1,453." -us,scenario_068,state_income_tax_before_refundable_credits,glm-5.3,llm_error,state_local_rule,False,"The model used a $3,200 standard deduction instead of Maryland's flat $3,350 single deduction. That overstated taxable income by $150 and tax by about $7." -us,scenario_068,state_income_tax_before_refundable_credits,gpt-5.4-mini,llm_error,taxable_income_or_deductions,False,"The model claimed the $34,084 of wages is fully offset by deductions, but Maryland allows only the $3,350 deduction and $3,200 exemption. That leaves $27,534 taxable and $1,255 of tax." -us,scenario_068,state_income_tax_before_refundable_credits,gpt-5.4-nano,llm_error,taxable_income_or_deductions,False,"The model set tax to $0 without applying the rate schedule. $34,084 minus the $3,350 deduction and $3,200 exemption leaves $27,534 taxable, which produces $1,255 of tax." -us,scenario_068,state_income_tax_before_refundable_credits,gpt-5.5,llm_error,state_local_rule,False,"The model used an estimated $2,900 deduction instead of Maryland's flat $3,350 single deduction. That left $27,984 taxable instead of $27,534." -us,scenario_068,state_income_tax_before_refundable_credits,gpt-5.6-luna,llm_error,taxable_income_or_deductions,False,"The model used $101,834 AGI by adding $67,750 of educational assistance to wages. Educational assistance is excluded from Maryland AGI, so the base is $34,084 minus the $3,350 deduction and $3,200 exemption." -us,scenario_068,state_income_tax_before_refundable_credits,gpt-5.6-sol,llm_error,state_local_rule,False,"The model used a projected $2,850 capped deduction instead of Maryland's flat $3,350 single deduction. That left $28,034 taxable instead of $27,534." -us,scenario_068,state_income_tax_before_refundable_credits,gpt-5.6-terra,llm_error,taxable_income_or_deductions,False,"The model's $101,334 taxable income adds the full $73,000 of educational assistance to wages and uses a $2,550 deduction. Educational assistance is excluded, and the single deduction is a flat $3,350." -us,scenario_068,state_income_tax_before_refundable_credits,gpt-6-sol,llm_error,state_local_rule,False,"The model used a $2,900 standard deduction instead of Maryland's flat $3,350 single deduction. That left $27,984 taxable instead of $27,534." -us,scenario_068,state_income_tax_before_refundable_credits,gpt-6.1-sol,llm_error,state_local_rule,False,"The model inflation-indexed the standard deduction to $3,450. PolicyEngine applies the flat $3,350 from 2025, so the model understated taxable income by $100 and tax by about $5." -us,scenario_068,state_income_tax_before_refundable_credits,grok-4.3,llm_error,state_local_rule,False,"The model gave a rounded guess of $1,400 without applying the actual deduction or rate schedule. $34,084 minus the flat $3,350 deduction and $3,200 exemption leaves $27,534 taxable, which gives $1,255." -us,scenario_068,state_income_tax_before_refundable_credits,grok-4.5,llm_error,state_local_rule,False,"The model used the old $2,350 maximum standard deduction instead of Maryland's flat $3,350 single deduction. That overstated taxable income by $1,000 ($28,534)." -us,scenario_068,state_income_tax_before_refundable_credits,grok-4.6,llm_error,state_local_rule,False,"The model used a $2,600 capped standard deduction instead of Maryland's flat $3,350 single deduction. That left $28,284 taxable instead of $27,534." -us,scenario_068,state_income_tax_before_refundable_credits,grok-4.7,llm_error,state_local_rule,False,"The model applied the old 15%-of-AGI deduction capped at $2,850 instead of Maryland's flat $3,350 single deduction. That left $28,034 taxable instead of $27,534." -us,scenario_068,state_income_tax_before_refundable_credits,grok-build-0.1,llm_error,taxable_income_or_deductions,False,"The model subtracted the $8,389 of insurance premiums from the listed gross wages to get $25,695 AGI, but Maryland AGI is the $34,084 of wages. It also used a $2,400 deduction instead of the flat $3,350." -us,scenario_068,state_income_tax_before_refundable_credits,inkling,llm_error,state_local_rule,False,"The model used a $2,650 deduction and a $3,400 exemption instead of the flat $3,350 deduction and $3,200 exemption. That left $28,034 taxable instead of $27,534." -us,scenario_068,state_income_tax_before_refundable_credits,kimi-k2.6,llm_error,taxable_income_or_deductions,False,"The model treated all $73,000 of educational assistance as taxable, used a $2,700 deduction, and applied brackets up to 6%. Maryland AGI is the $34,084 of wages; with the $3,350 deduction and $3,200 exemption, tax is $1,255." -us,scenario_068,state_income_tax_before_refundable_credits,kimi-k3,llm_error,state_local_rule,False,"The model used an indexed $2,850 capped deduction instead of Maryland's flat $3,350 single deduction. That left $28,034 taxable instead of $27,534." -us,scenario_068,state_income_tax_before_refundable_credits,minimax-m3,llm_error,taxable_income_or_deductions,False,"The model used a $2,000 standard deduction instead of $3,350 and left out the $3,200 personal exemption. That produced $32,084 taxable instead of $27,534." -us,scenario_068,state_income_tax_before_refundable_credits,muse-spark-1.3,llm_error,state_local_rule,False,"The model used a $2,250 standard deduction instead of Maryland's flat $3,350 single deduction. That overstated taxable income by $1,100 ($28,634)." -us,scenario_068,state_income_tax_before_refundable_credits,muse-wonder,llm_error,state_local_rule,False,"The model's $28,084 taxable income implies a $2,800 capped deduction instead of Maryland's flat $3,350 single deduction. That overstated taxable income by $550." -us,scenario_068,state_income_tax_before_refundable_credits,ox-alpha,llm_error,state_local_rule,False,"The model treated $2,350 as the single standard deduction maximum, but Maryland's 2025 law set a flat $3,350. That left $28,534 taxable instead of $27,534." -us,scenario_068,state_income_tax_before_refundable_credits,qwen-3.7-max,llm_error,taxable_income_or_deductions,False,"The model correctly subtracted the $3,200 exemption, then subtracted an invented $240 'personal exemption credit' and a 'standard deduction credit' from the tax. Maryland has no such credits, so this counts the deductions twice. It also used a $3,100 deduction instead of $3,350." -us,scenario_068,state_income_tax_before_refundable_credits,qwen3.8-max,llm_error,taxable_income_or_deductions,False,"The model treated the EITC as a deduction that zeroes out taxable income. The EITC is a credit, and a childless 31-year-old earning $34,084 is above the EITC phase-out anyway. Taxable income is $27,534 after the $3,350 deduction and $3,200 exemption." +us,scenario_068,state_income_tax_before_refundable_credits,claude-fable-5,llm_error,taxable_income_or_deductions,False,"Added $67,750 of educational assistance (the amount above $5,250) to AGI, which pushed AGI to $101,834 and halved the personal exemption. The educational assistance is excluded, so Maryland AGI is about $34,084. The model also used a $2,700 capped standard deduction instead of the flat $3,350." +us,scenario_068,state_income_tax_before_refundable_credits,claude-haiku-4.5,llm_error,taxable_income_or_deductions,False,"Subtracted the $8,389 of employer-paid ESI premiums from wages when calculating AGI. It then claimed the standard deduction drove taxable income to zero, when about $27,500 of taxable income remains after the $3,350 deduction and $3,200 exemption. At 4.75% above $3,000, that yields $1,255.34, not $0." +us,scenario_068,state_income_tax_before_refundable_credits,claude-haiku-5.5,llm_error,taxable_income_or_deductions,False,"Claimed the taxable base is not positive. In fact $34,084 less the $3,350 standard deduction and $3,200 exemption leaves $27,533.53 taxable, so the rate schedule produces $1,255.34 of tax, not $0." +us,scenario_068,state_income_tax_before_refundable_credits,claude-opus-4.7,llm_error,other,False,"Its reasoning produced either $4,554 (with educational assistance wrongly added to AGI) or $1,336 (with an outdated $2,700 capped standard deduction), but it submitted $1,029, which matches neither. The correct path is AGI $34,084 less the flat $3,350 deduction and $3,200 exemption, giving $1,255.34." +us,scenario_068,state_income_tax_before_refundable_credits,claude-opus-4.8,llm_error,taxable_income_or_deductions,False,"Used the old 15%-of-AGI standard deduction capped at about $2,700 instead of the flat $3,350, which overstated taxable income at $28,184. It then raised its own $1,286 result to $1,308 with an invented 'exemption credit adjustment'." +us,scenario_068,state_income_tax_before_refundable_credits,claude-opus-5,llm_error,taxable_income_or_deductions,False,"Applied the outdated capped standard deduction of about $2,700 instead of the flat $3,350, which put taxable income at $28,184. It then reported $1,301 even though its own bracket math on that base gives about $1,286." +us,scenario_068,state_income_tax_before_refundable_credits,claude-sonnet-4.6,llm_error,taxable_income_or_deductions,False,"Treated $67,750 of educational assistance as taxable Maryland income, which inflated AGI to $101,834. The educational assistance is excluded, so AGI is about $34,084. It also used a $2,500 capped standard deduction instead of the flat $3,350." +us,scenario_068,state_income_tax_before_refundable_credits,claude-sonnet-5,llm_error,taxable_income_or_deductions,False,"Used a $2,550 capped standard deduction instead of the flat $3,350. It then misapplied its own brackets: $90 + 4.75% × $25,334 = $1,293, not the $1,050 it reported." +us,scenario_068,state_income_tax_before_refundable_credits,deepseek-v4-flash-0731,llm_error,taxable_income_or_deductions,False,"Included the full $73,000 of educational assistance in AGI ($107,084), which triggered an exemption phase-out and the 5% bracket. The educational assistance is excluded, so AGI is about $34,084. It also used a $2,400 standard deduction instead of $3,350." +us,scenario_068,state_income_tax_before_refundable_credits,deepseek-v4-pro,llm_error,taxable_income_or_deductions,False,"Its Maryland AGI of $93,445 equals wages minus $8,389 of ESI premiums plus $67,750 of educational assistance. That wrongly subtracts employer-paid premiums and adds excluded educational assistance; the correct AGI is about $34,084." +us,scenario_068,state_income_tax_before_refundable_credits,deepseek-v4-pro-0813,llm_error,taxable_income_or_deductions,False,"Added $67,750 of educational assistance to reach a $101,834 AGI, when the excluded assistance leaves AGI at about $34,084. It also used a $2,400 standard deduction instead of the flat $3,350 and left out the $3,200 personal exemption entirely." +us,scenario_068,state_income_tax_before_refundable_credits,deepseek-v4.1-flash,llm_error,taxable_income_or_deductions,False,"Used a $2,800 capped standard deduction from the old 15%-of-income rule instead of the flat $3,350 single amount. This overstated taxable income by $550, at $28,084 instead of $27,533.53." +us,scenario_068,state_income_tax_before_refundable_credits,gemini-3-flash-preview,llm_error,taxable_income_or_deductions,False,"Started from an AGI of $25,695 by subtracting the $8,389 of employer-paid ESI premiums from wages. It also used a $2,550 capped standard deduction instead of the flat $3,350." +us,scenario_068,state_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,taxable_income_or_deductions,False,"Gave no derivation. Its $1,133 implies about $24,960 of taxable income, roughly $2,570 below the correct $27,533.53 ($34,084 less the $3,350 deduction and $3,200 exemption), so it over-deducted from wages." +us,scenario_068,state_income_tax_before_refundable_credits,gemini-3.1-pro-preview,llm_error,other,False,"Subtracted employer-paid ESI premiums from wages when calculating AGI (giving $25,695) and used a $2,750 standard deduction instead of $3,350. It then added $592.35 of county tax, which belongs to local income tax, not state income tax." +us,scenario_068,state_income_tax_before_refundable_credits,gemini-3.5-flash,llm_error,taxable_income_or_deductions,False,"Its $98,695 AGI subtracts the $8,389 ESI premiums and adds the full $73,000 of educational assistance. Both are wrong: the assistance is excluded and AGI is about $34,084. It also used a $2,550 standard deduction and a $60 base instead of $90." +us,scenario_068,state_income_tax_before_refundable_credits,gemini-3.5-flash-lite,llm_error,taxable_income_or_deductions,False,"Gave no derivation. $997 implies about $22,095 of taxable income, far below the correct $27,533.53 from $34,084 less the $3,350 deduction and $3,200 exemption, so it overstated deductions or understated AGI." +us,scenario_068,state_income_tax_before_refundable_credits,gemini-3.6-flash,llm_error,taxable_income_or_deductions,False,"Used a $2,550 capped standard deduction instead of the flat $3,350 single amount. This left taxable income at $28,334 instead of $27,533.53." +us,scenario_068,state_income_tax_before_refundable_credits,gemini-3.7-flash,llm_error,taxable_income_or_deductions,False,"Gave no derivation. $4,786 corresponds to roughly $100,000 of taxable income, which only happens if the $73,000 of educational assistance is added to AGI. That assistance is excluded, so AGI is about $34,084." +us,scenario_068,state_income_tax_before_refundable_credits,gemini-3.8-flash,llm_error,taxable_income_or_deductions,False,"Used a $2,700 capped standard deduction instead of the flat $3,350. This left taxable income at $28,184 instead of $27,533.53." +us,scenario_068,state_income_tax_before_refundable_credits,gemini-4-argon,llm_error,other,False,"Combined Maryland county tax with state tax. The requested output is the state tax only, $1,255.34, computed after the flat $3,350 deduction and $3,200 exemption." +us,scenario_068,state_income_tax_before_refundable_credits,glm-5.2,llm_error,thresholds_rates,False,"Used a $2,750 standard deduction instead of the flat $3,350 and a $3,300 exemption instead of $3,200. It also misapplied the brackets: $28,034 taxable gives $90 + 4.75% × $25,034 = $1,279, not $1,453." +us,scenario_068,state_income_tax_before_refundable_credits,glm-5.3,llm_error,taxable_income_or_deductions,False,"Used a $3,200 standard deduction instead of the flat $3,350 single amount. This overstated taxable income by about $150 ($27,684 instead of $27,533.53)." +us,scenario_068,state_income_tax_before_refundable_credits,gpt-5.4-mini,llm_error,taxable_income_or_deductions,False,"Claimed $34,084 of wages is fully offset by deductions and exemptions. Maryland's $3,350 standard deduction and $3,200 exemption remove only $6,550, leaving $27,533.53 taxed to $1,255.34." +us,scenario_068,state_income_tax_before_refundable_credits,gpt-5.4-nano,llm_error,taxable_income_or_deductions,False,"Floored the tax at $0 without computing it. $34,084 of AGI less the $3,350 deduction and $3,200 exemption leaves $27,533.53 taxable, which produces $1,255.34." +us,scenario_068,state_income_tax_before_refundable_credits,gpt-5.5,llm_error,taxable_income_or_deductions,False,"Used an estimated $2,900 standard deduction instead of the flat $3,350 single amount. This left taxable income at $27,984 instead of $27,533.53." +us,scenario_068,state_income_tax_before_refundable_credits,gpt-5.6-luna,llm_error,taxable_income_or_deductions,False,"Started from a $101,834 AGI that adds $67,750 of educational assistance. The assistance is excluded, so Maryland AGI is about $34,084 and tax is $1,255.34." +us,scenario_068,state_income_tax_before_refundable_credits,gpt-5.6-sol,llm_error,taxable_income_or_deductions,False,"Used a projected $2,850 capped standard deduction instead of the flat $3,350 single amount. This overstated taxable income at $28,034." +us,scenario_068,state_income_tax_before_refundable_credits,gpt-5.6-terra,llm_error,taxable_income_or_deductions,False,"Its $101,334 taxable income comes from adding the full $73,000 of educational assistance to wages. The assistance is excluded, so AGI is about $34,084. It also used a $2,550 standard deduction instead of $3,350." +us,scenario_068,state_income_tax_before_refundable_credits,gpt-6-sol,llm_error,taxable_income_or_deductions,False,"Used a $2,900 standard deduction instead of the flat $3,350 single amount. This put taxable income at $27,984 instead of $27,533.53." +us,scenario_068,state_income_tax_before_refundable_credits,gpt-6.1-sol,llm_error,taxable_income_or_deductions,False,"Used a $3,450 standard deduction instead of the flat $3,350 single amount. This understated taxable income by $100, giving $27,434 instead of $27,533.53, and tax $4.72 below the reference." +us,scenario_068,state_income_tax_before_refundable_credits,gpt-6.1-terra,llm_error,taxable_income_or_deductions,False,"Its $1,281.49 matches $28,084 of taxable income, which implies a $2,800 old-law capped standard deduction instead of the flat $3,350. That overstated taxable income by $550." +us,scenario_068,state_income_tax_before_refundable_credits,grok-4.3,llm_error,taxable_income_or_deductions,False,"Gave a rounded guess of $1,400 without applying the actual deductions. The flat $3,350 standard deduction and $3,200 exemption leave $27,533.53 taxable, which is $1,255.34 under the 2%–4.75% schedule." +us,scenario_068,state_income_tax_before_refundable_credits,grok-4.5,llm_error,taxable_income_or_deductions,False,"Used a $2,350 standard deduction, the old 15%-of-income cap, instead of the flat $3,350. This overstated taxable income by $1,000 ($28,534)." +us,scenario_068,state_income_tax_before_refundable_credits,grok-4.6,llm_error,taxable_income_or_deductions,False,"Used an approximate $2,600 capped standard deduction instead of the flat $3,350 single amount. This left taxable income at $28,284." +us,scenario_068,state_income_tax_before_refundable_credits,grok-4.7,llm_error,taxable_income_or_deductions,False,"Assumed the 15%-of-AGI standard deduction still applies with a $2,850 cap. That rule was replaced by a flat $3,350 single deduction, so taxable income is $27,533.53, not $28,034." +us,scenario_068,state_income_tax_before_refundable_credits,grok-build-0.1,llm_error,taxable_income_or_deductions,False,"Set Maryland AGI at $25,695 by subtracting the $8,389 ESI premiums from wages that are already the taxable amount. It also used a $2,400 standard deduction instead of the flat $3,350." +us,scenario_068,state_income_tax_before_refundable_credits,inkling,llm_error,taxable_income_or_deductions,False,"Used a $2,650 standard deduction and a $3,400 exemption ($6,050 total) instead of the flat $3,350 deduction plus the $3,200 exemption ($6,550 total). This overstated taxable income at about $28,034." +us,scenario_068,state_income_tax_before_refundable_credits,kimi-k2.6,llm_error,taxable_income_or_deductions,False,"Treated the full $73,000 of educational assistance as taxable, reaching $107,084 of Maryland income, and applied a made-up 2%–6% schedule. The assistance is excluded, AGI is about $34,084, and the standard deduction is the flat $3,350." +us,scenario_068,state_income_tax_before_refundable_credits,kimi-k3,llm_error,taxable_income_or_deductions,False,"Used an indexed $2,850 cap on the old 15% standard deduction instead of the flat $3,350 single amount. This put taxable income at $28,034 instead of $27,533.53." +us,scenario_068,state_income_tax_before_refundable_credits,minimax-m3,llm_error,taxable_income_or_deductions,False,"Used a $2,000 standard deduction instead of $3,350 and left out the $3,200 personal exemption. Taxable income came out at $32,084 instead of $27,533.53." +us,scenario_068,state_income_tax_before_refundable_credits,muse-spark-1.3,llm_error,taxable_income_or_deductions,False,"Used a $2,250 standard deduction instead of the flat $3,350 single amount. This overstated taxable income by $1,100 ($28,634)." +us,scenario_068,state_income_tax_before_refundable_credits,muse-wonder,llm_error,taxable_income_or_deductions,False,"Its $28,084 of taxable income implies a capped standard deduction of about $2,800 instead of the flat $3,350. That overstated taxable income by $550." +us,scenario_068,state_income_tax_before_refundable_credits,ox-alpha,llm_error,taxable_income_or_deductions,False,"Used $2,350 as the maximum single standard deduction under the old 15% rule instead of the flat $3,350. This put taxable income at $28,534." +us,scenario_068,state_income_tax_before_refundable_credits,qwen-3.7-max,llm_error,other,False,"Correctly reached about $1,267 using a $3,100 standard deduction, which is still $250 short of $3,350. It then subtracted an invented 'personal exemption credit' and a 'standard deduction credit', which double-counts deductions Maryland already takes from income." +us,scenario_068,state_income_tax_before_refundable_credits,qwen3.8-max,llm_error,categorical_eligibility,False,"Claimed the standard deduction and EITC reduce Maryland tax to $0. A childless 31-year-old with $34,084 of wages gets no meaningful EITC, and the $3,350 deduction plus $3,200 exemption still leave $27,533.53 taxable, giving $1,255.34." us,scenario_068,state_refundable_credits,claude-opus-4.8,llm_error,credit_phaseout,False,"The model correctly recognized that the childless federal EITC phases out to zero at this income but then invented a $245 residual Maryland refundable credit. Applying Maryland’s percentage to a federal EITC of zero yields $0, not a minimal positive amount." us,scenario_068,state_refundable_credits,claude-sonnet-5,llm_error,credit_phaseout,False,"The model treated $34,084 as qualifying low income without applying the federal childless EITC phaseout ceiling, then assigned a Maryland EITC amount exceeding the credit pathway it cited. With no qualifying children, federal EITC is zero at this income, so the percentage-based Maryland refundable EITC and the total state refundable credits are both $0." us,scenario_070,federal_income_tax_before_refundable_credits,claude-fable-5,llm_error,other,False,"Its reasoning works the full chain correctly and reaches about $1,980: $2,172 tax minus a 10% Saver's Credit of $192 on $1,924. But it submitted 1697, a number its own derivation does not support. The error is entirely in moving the computed result into the submitted value." @@ -6187,24 +6346,25 @@ us,scenario_072,payroll_tax,gpt-5.4-nano,llm_error,other,False,"The model correc us,scenario_072,payroll_tax,minimax-m3,llm_error,other,False,"The model's stated components correctly total $1,530, but it submitted $1,550. This is an arithmetic/output inconsistency: $1,240 plus $290 equals $1,530, with no Additional Medicare Tax or Michigan employee payroll tax to supply the extra $20." us,scenario_072,snap,deepseek-v4.1-flash,llm_error,categorical_eligibility,False,"The model treated the elderly household as exempt from any income screen and never compared its $73,974 gross income with Michigan's two-person gross income limit, which the household far exceeds, so SNAP is $0. It also reached its net-income step by counting both premium fields for each spouse, giving a $66,200 medical total and a $65,780 deduction. It then subtracted the $210 monthly standard deduction from annual income, which produced the spurious $332/month net income and the $446.40 monthly allotment." us,scenario_072,spouse_medicare_eligible,gpt-5.4-nano,llm_error,age_disability,False,"The model treated the absence of an explicit Medicare-status input as disqualifying and ignored the age-based eligibility rule. At age 77, the spouse exceeds the standard Medicare eligibility age of 65, so spouse_medicare_eligible equals Yes." -us,scenario_072,state_income_tax_before_refundable_credits,claude-fable-5,llm_error,state_local_rule,False,"Applied only $11,600 of personal exemptions against the $20,000 of wages. It never applied the Tier 2 Michigan standard deduction ($40,000 joint for filers born 1946–1952 who are 67 or older), which covers all of the $20,166 and brings tax to $0. It also wrongly placed the head, born in 1946, in the born-before-1946 Tier 1 cohort to justify the interest and dividend subtraction." -us,scenario_072,state_income_tax_before_refundable_credits,claude-sonnet-5.5,llm_error,state_local_rule,False,"Subtracted Social Security, interest and dividends, and about $11,600 of personal exemptions, then taxed the remaining $8,400. It left out the Tier 2 Michigan standard deduction ($40,000 joint against all income for filers born 1946–1952 who are 67 or older), which brings Michigan taxable income to $0." -us,scenario_072,state_income_tax_before_refundable_credits,deepseek-v4-flash-0731,llm_error,state_local_rule,False,"Correctly reached Michigan income of $20,166 but subtracted only two $5,700 personal exemptions. It missed that both spouses (born 1946 and 1949, age 67 or older) get the $40,000 joint Tier 2 Michigan standard deduction against all income, which leaves no taxable income." -us,scenario_072,state_income_tax_before_refundable_credits,deepseek-v4-pro-0813,llm_error,state_local_rule,False,"Subtracted personal exemptions plus special senior exemptions totaling $18,400 and taxed the $1,766 left over at 4.05%. It missed the $40,000 joint Tier 2 Michigan standard deduction for filers born 1946–1952 who are 67 or older, which covers the whole $20,166 and zeroes the tax. It also used the 4.05% rate, which applied only for 2023, instead of 4.25%." -us,scenario_072,state_income_tax_before_refundable_credits,deepseek-v4.1-flash,llm_error,state_local_rule,False,"Subtracted $17,800 of personal and special exemptions from $20,166 and taxed the remaining $2,366. It did not apply the Tier 2 Michigan standard deduction of $40,000 for a joint return, which both spouses (born 1946 and 1949) qualify for and which offsets all of their wage and investment income." -us,scenario_072,state_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,state_local_rule,False,"$850 is 4.25% of $20,000, so the model taxed the full wage amount with essentially no deduction. The Tier 2 Michigan standard deduction ($40,000 joint for filers born 1946–1952 who are 67 or older) exceeds all of the household's taxable Michigan income, so tax is $0." -us,scenario_072,state_income_tax_before_refundable_credits,gemini-3.5-flash-lite,llm_error,state_local_rule,False,"$1,638 at 4.25% implies about $38,500 of taxable income, which is more than the $20,166 of wages, interest and dividends. So the model taxed some exempt Social Security or veterans benefits. It also ignored the $40,000 joint Tier 2 Michigan standard deduction, which brings taxable income to $0." -us,scenario_072,state_income_tax_before_refundable_credits,gemini-4-argon,llm_error,state_local_rule,False,"Subtracted only two personal exemptions totaling $11,800 from $20,166. It missed the Tier 2 Michigan standard deduction ($40,000 joint against all income for filers born 1946–1952 who are 67 or older), which brings Michigan taxable income and tax to $0." -us,scenario_072,state_income_tax_before_refundable_credits,glm-5.2,llm_error,state_local_rule,False,"Correctly recognized that the spouses qualify for the $40,000 joint Tier 2 Michigan standard deduction but wrongly cut it by their $34,608 of Social Security benefits. Social Security is subtracted separately and does not reduce this deduction. The full $40,000 exceeds the $20,166 of income, so tax is $0." -us,scenario_072,state_income_tax_before_refundable_credits,glm-5.3,llm_error,state_local_rule,False,"Subtracted personal exemptions plus a senior exemption totaling about $14,700 and taxed the remaining $5,466. It never applied the $40,000 joint Tier 2 Michigan standard deduction for filers born 1946–1952 who are 67 or older, which covers all $20,166 of wage, interest and dividend income." -us,scenario_072,state_income_tax_before_refundable_credits,gpt-5.6-luna,llm_error,state_local_rule,False,"Subtracted only two $5,900 personal exemptions and applied a 4.05% rate. It missed the Tier 2 Michigan standard deduction of $40,000 joint against all income, which leaves no taxable income for this couple born in 1946 and 1949. The 2026 rate is also 4.25%, not 4.05%." -us,scenario_072,state_income_tax_before_refundable_credits,gpt-5.6-sol,llm_error,state_local_rule,False,"Applied only two personal exemptions to the $20,166 of non-Social Security income. It never used the $40,000 joint Tier 2 Michigan standard deduction that both spouses qualify for by birth year and age, which reduces Michigan taxable income to $0." -us,scenario_072,state_income_tax_before_refundable_credits,gpt-5.6-terra,llm_error,state_local_rule,False,"Used personal exemptions with a senior add-on to reach about $7,566 of taxable income. It did not apply the Tier 2 Michigan standard deduction ($40,000 joint for filers born 1946–1952 who are 67 or older), which offsets all wage, interest and dividend income and yields $0 tax." -us,scenario_072,state_income_tax_before_refundable_credits,grok-4.5,llm_error,state_local_rule,False,"Subtracted two $5,600 personal exemptions from $20,166 and taxed $8,966 at 4.25%. It missed the $40,000 joint Tier 2 Michigan standard deduction for the 1946 and 1949 birth cohorts, which exceeds all their taxable Michigan income." -us,scenario_072,state_income_tax_before_refundable_credits,grok-build-0.1,llm_error,state_local_rule,False,"Subtracted only $10,000 of personal exemptions and taxed $10,166 at 4.05%. It ignored the Tier 2 Michigan standard deduction ($40,000 joint against all income for filers born 1946–1952 who are 67 or older), which zeroes taxable income. It also used the outdated 4.05% rate instead of 4.25%." -us,scenario_072,state_income_tax_before_refundable_credits,inkling,llm_error,state_local_rule,False,"Subtracted taxable Social Security and about $12,000 of personal exemptions, then taxed the remaining $8,166. It missed the $40,000 joint Tier 2 Michigan standard deduction available to both spouses (born 1946 and 1949, age 67 or older), which covers the whole $20,166." -us,scenario_072,state_income_tax_before_refundable_credits,kimi-k3,llm_error,state_local_rule,False,"Subtracted two $6,100 personal exemptions and taxed $7,966 at 4.25%. It never applied the Tier 2 Michigan standard deduction of $40,000 for joint filers born 1946–1952 who are 67 or older, which brings Michigan taxable income to $0." -us,scenario_072,state_income_tax_before_refundable_credits,qwen-3.7-max,llm_error,state_local_rule,False,"Applied the senior interest and dividend subtraction, which is limited to Tier 1 filers born before 1946, and inconsistently subtracted it twice. It then used about $6,500 per-person exemptions to reach $7,000 of taxable income. It missed the Tier 2 Michigan standard deduction ($40,000 joint against all income for filers born 1946–1952 who are 67 or older), which makes tax $0." +us,scenario_072,state_income_tax_before_refundable_credits,claude-fable-5,llm_error,age_disability,False,"The model assumed both spouses were born before 1946, but the head was born in 1946, so both are Tier 2. It then subtracted only interest and dividends ($166) and $11,600 of exemptions, and stated that wages are not subtractible. The Tier 2 standard deduction of $40,000 for joint filers does apply to wages and leaves Michigan taxable income at $0, so the model's $357 tax on $8,400 is wrong." +us,scenario_072,state_income_tax_before_refundable_credits,claude-sonnet-5.5,llm_error,taxable_income_or_deductions,False,"The model subtracted only Social Security, the interest/dividend subtraction and about $11,600 of personal exemptions, leaving $8,400 taxed at 4.25%. It never applied the $40,000 Tier 2 standard deduction for joint filers born 1946–1952 who are 67 or older, which covers the full $20,000 of wages." +us,scenario_072,state_income_tax_before_refundable_credits,deepseek-v4-flash-0731,llm_error,taxable_income_or_deductions,False,"The model excluded Social Security and took two $5,700 personal exemptions, then taxed $8,766 at 4.25%. It missed the $40,000 Tier 2 standard deduction for joint filers, which applies against all income for spouses born 1946–1952 and brings taxable income to $0." +us,scenario_072,state_income_tax_before_refundable_credits,deepseek-v4-pro-0813,llm_error,taxable_income_or_deductions,False,"The model added made-up $3,200 'senior' exemptions to the regular exemptions and used a 4.05% rate, taxing $1,766. Michigan's actual age-based relief for this couple is the $40,000 Tier 2 standard deduction against all income, which zeroes out the $20,166 base." +us,scenario_072,state_income_tax_before_refundable_credits,deepseek-v4.1-flash,llm_error,taxable_income_or_deductions,False,"The model invented $3,000 per-person senior add-ons to $5,900 exemptions, leaving $2,366 taxed at 4.25%. It never applied the $40,000 Tier 2 standard deduction for joint filers born 1946–1952 and age 67+, which fully covers the $20,166 of Michigan income." +us,scenario_072,state_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,taxable_income_or_deductions,False,"$850 is 4.25% of $20,000. The model stated that it adjusted for personal exemptions and subtracted Social Security income, but its figure taxes the full $20,000 of wages with no exemption applied. It missed both the personal exemptions and the $40,000 Tier 2 standard deduction; the deduction alone leaves Michigan taxable income at $0." +us,scenario_072,state_income_tax_before_refundable_credits,gemini-3.5-flash-lite,llm_error,taxable_income_or_deductions,False,"$1,638 at 4.25% implies about $38,500 of taxable income. To reach that, the model must have counted excluded income (Social Security and/or veterans benefits) in the Michigan base on top of the $20,166 of wages, dividends and interest. It also ignored the $40,000 Tier 2 standard deduction, which brings taxable income to $0." +us,scenario_072,state_income_tax_before_refundable_credits,gemini-4-argon,llm_error,taxable_income_or_deductions,False,"The model took two personal exemptions totaling $11,800 from $20,166 and taxed $8,366 at 4.25%. It missed the Tier 2 standard deduction of $40,000 for joint filers born 1946–1952 who are 67 or older, which applies to wages and leaves no taxable income." +us,scenario_072,state_income_tax_before_refundable_credits,glm-5.2,llm_error,taxable_income_or_deductions,False,"The model correctly identified the $40,000 Tier 2 senior standard deduction, but then wrongly reduced it by the $34,608 of Social Security benefits to $5,392 and fell back on $12,000 of personal exemptions. The deduction is not reduced by exempt Social Security. The full $40,000 exceeds the $20,166 of Michigan income, so the tax is $0." +us,scenario_072,state_income_tax_before_refundable_credits,glm-5.3,llm_error,taxable_income_or_deductions,False,"The model added a $1,500 'senior exemption' per spouse that does not exist and taxed $5,466 at 4.25%. It never applied the $40,000 Tier 2 standard deduction for joint filers born 1946–1952, which covers all of the wage, dividend and interest income." +us,scenario_072,state_income_tax_before_refundable_credits,gpt-5.6-luna,llm_error,taxable_income_or_deductions,False,"The model subtracted only two $5,900 personal exemptions from $20,166 and applied a 4.05% rate instead of 4.25%. It missed the $40,000 Tier 2 standard deduction for spouses born 1946–1952 who are 67 or older, which reduces Michigan taxable income to $0." +us,scenario_072,state_income_tax_before_refundable_credits,gpt-5.6-sol,llm_error,taxable_income_or_deductions,False,"After excluding Social Security and veterans benefits, the model applied only two personal exemptions to $20,166 and taxed the rest at 4.25%. It left out the $40,000 Tier 2 standard deduction against all income for this couple, and that deduction alone brings taxable income to $0." +us,scenario_072,state_income_tax_before_refundable_credits,gpt-5.6-terra,llm_error,taxable_income_or_deductions,False,"The model used 'senior personal exemptions' and left $7,566 taxable. Michigan's age-based relief for taxpayers born 1946–1952 is instead the $40,000 Tier 2 standard deduction for joint filers, which applies to wages and leaves no taxable income." +us,scenario_072,state_income_tax_before_refundable_credits,gpt-6.1-terra,llm_error,taxable_income_or_deductions,False,"The model stacked made-up senior exemptions on top of personal exemptions and taxed $1,366. It never applied the $40,000 Tier 2 standard deduction for joint filers born 1946–1952 and age 67+, which fully offsets the $20,166 of Michigan income." +us,scenario_072,state_income_tax_before_refundable_credits,grok-4.5,llm_error,taxable_income_or_deductions,False,"The model subtracted taxable Social Security and two $5,600 exemptions, then taxed $8,966 at 4.25%. It missed the $40,000 Tier 2 standard deduction for spouses born 1946–1952 who are 67 or older, which applies to wages and makes Michigan tax $0." +us,scenario_072,state_income_tax_before_refundable_credits,grok-build-0.1,llm_error,taxable_income_or_deductions,False,"The model used understated $5,000 exemptions and a 4.05% rate, taxing $10,166. Its main error is leaving out the $40,000 Tier 2 standard deduction for joint filers born 1946–1952, which exceeds the $20,166 of Michigan income." +us,scenario_072,state_income_tax_before_refundable_credits,inkling,llm_error,taxable_income_or_deductions,False,"The model subtracted taxable Social Security and about $12,000 of personal exemptions, then taxed $8,166 at 4.25%. It never applied the $40,000 Tier 2 standard deduction that Michigan allows against all income for taxpayers born 1946–1952 who are 67 or older." +us,scenario_072,state_income_tax_before_refundable_credits,kimi-k3,llm_error,taxable_income_or_deductions,False,"The model applied two $6,100 personal exemptions and taxed $7,966 at 4.25%. It missed the $40,000 Tier 2 standard deduction for joint filers born 1946–1952, which applies to wages and brings Michigan taxable income to $0." +us,scenario_072,state_income_tax_before_refundable_credits,qwen-3.7-max,llm_error,taxable_income_or_deductions,False,"The model made up a $6,500 'senior personal exemption' and taxed $7,000 after subtracting interest and dividends once. It never applied the $40,000 Tier 2 standard deduction for spouses born 1946–1952 who are 67 or older. That deduction covers all $20,166 of Michigan income, so the tax is $0." us,scenario_073,head_medicaid_eligible,claude-opus-4.8,llm_error,categorical_eligibility,False,"The model correctly found MAGI of about $25,754, above the 138% FPL expansion limit. It then made up a disability route based on SSDI receipt and $3,600 of assets. PolicyEngine's disability route requires actual SSI receipt (SSI is $0 here) or a disability flag with income within Michigan's aged/disabled limit of 100% FPL. The head has no disability flag and income at 160% FPL, so no category applies." us,scenario_073,head_medicaid_eligible,claude-sonnet-4.6,llm_error,taxable_income_or_deductions,False,"The model subtracted the $5,557 traditional 401(k) contribution from MAGI. The head has no wages, and elective deferrals can only come out of wages, so nothing is deducted and MAGI stays at $25,754. It also used the outdated $15,060 FPL and suggested SSDI could be excluded, but Medicaid MAGI adds untaxed Social Security back. Income is 1.60 times FPL, above the 138% expansion limit." us,scenario_073,head_medicaid_eligible,gpt-5.4-mini,llm_error,taxable_income_or_deductions,False,"The model called the income 'low' without running the MAGI test. Medicaid MAGI counts the full $22,646 of SSDI plus the $3,108 pension, which is 1.60 times FPL and above Michigan's 138% FPL adult expansion limit. With no SSI receipt and no dependent children, the head fits no other category." @@ -6234,53 +6394,54 @@ us,scenario_073,head_medicare_eligible,kimi-k2.6,prompt_ambiguity,age_disability us,scenario_073,head_medicare_eligible,muse-spark-1.3,prompt_ambiguity,age_disability,False,"The model treated the head as disabled and Medicare-eligible only because SSDI income is listed. No disability flag is set, and months of SSDI receipt default to 0, so the 24-month disability pathway is not met for this 57-year-old." us,scenario_073,head_medicare_eligible,muse-wonder,prompt_ambiguity,age_disability,False,"The model concluded that SSDI income makes the under-65 head Medicare eligible, leaving out the 24-month SSDI entitlement requirement. That months count is unlisted and therefore 0, so the head is not eligible." us,scenario_073,payroll_tax,gpt-5.4-nano,llm_error,payroll_tax_base,False,"The model correctly identified that the household has no payroll-taxable wages and explicitly derived payroll tax of $0, but then submitted $2,846. Its numeric output contradicts its own payroll-tax-base reasoning and final stated derivation." -us,scenario_073,snap,claude-fable-5,llm_error,categorical_eligibility,False,"It applied the 100% FPL net income test (~$1,304) to a household that is categorically eligible through Michigan's BBCE, which waives that test. It also never applied the $24 minimum allotment, which is what a categorically eligible one-person household with a $1,757 net income receives." -us,scenario_073,snap,claude-fable-5.1,llm_error,categorical_eligibility,False,"It ruled the household ineligible because net income of $1,747 exceeded the 100% FPL net limit. Michigan BBCE categorical eligibility waives the net income test, so the household gets the $24/month minimum allotment for one-person households, or $288 a year." -us,scenario_073,snap,claude-haiku-4.5,llm_error,categorical_eligibility,False,"It applied a 130% FPL gross limit and a $2,750 asset limit. It ignored that Michigan BBCE uses a 200% FPL gross test that $2,146/month passes, and that $3,600 in assets is under the elderly/disabled limit. The categorically eligible household gets the $24/month minimum." -us,scenario_073,snap,claude-haiku-5.5,llm_error,categorical_eligibility,False,"Its $0 answer shows it treated a computed benefit at or below zero as no benefit. It missed that a categorically eligible (Michigan BBCE) one-person household receives the $24/month minimum allotment, which comes to $288 a year." -us,scenario_073,snap,claude-opus-4.7,llm_error,taxable_income_or_deductions,False,"It took the annual premiums, including the $5,789 employer-sponsored premiums, as a ~$5,165 monthly medical deduction, which drove net income to zero and produced the full $298 maximum. The countable medical deduction is only about $182/month. That leaves net income of $1,755 and a $527 contribution, so only the $24 minimum is paid." -us,scenario_073,snap,claude-opus-4.8,llm_error,categorical_eligibility,False,"It ruled the household out on the 100% FPL net income limit, but Michigan BBCE categorical eligibility removes that test. With 30% of net income above the $298 maximum, the household receives the $24 minimum allotment rather than $0." -us,scenario_073,snap,claude-opus-5,llm_error,thresholds_rates,False,"It used a ~$587 one-person maximum allotment when the FY2026 figure is $298, and it counted the $5,789 employer-sponsored premiums in the medical deduction. Even at its own $1,242 net income, the $373 contribution exceeds the $298 maximum, so the benefit is the $24 minimum." -us,scenario_073,snap,claude-opus-5.5,llm_error,categorical_eligibility,False,"It denied benefits because net income of ~$1,747 exceeded the 100% FPL net limit. Michigan BBCE makes the household categorically eligible without a net income test, so it receives the $24/month minimum for one-person households." -us,scenario_073,snap,claude-sonnet-4.6,llm_error,categorical_eligibility,False,"It applied the 130% gross and 100% net income tests and denied benefits on the net test. It ignored that Michigan BBCE confers categorical eligibility, which waives both tests. The one-person household then receives the $24/month minimum allotment." -us,scenario_073,snap,claude-sonnet-5,llm_error,categorical_eligibility,False,"It set the benefit to $0 because 30% of net income wiped out the maximum allotment. An eligible one-person household gets the $24/month minimum allotment instead, or $288 a year." -us,scenario_073,snap,claude-sonnet-5.5,llm_error,categorical_eligibility,False,"It denied benefits because net income of ~$1,750 exceeded the 100% FPL net limit for elderly/disabled households. Michigan BBCE categorical eligibility waives the net income test, so the household gets the $24/month minimum allotment." -us,scenario_073,snap,deepseek-v4-flash-0731,llm_error,thresholds_rates,False,"It correctly took the minimum-benefit path but used ~$25/month. The FY2026 minimum is 8% of the $298 one-person maximum, which rounds to $24/month, or $288 a year." -us,scenario_073,snap,deepseek-v4-pro,llm_error,categorical_eligibility,False,"It failed the household on a 130% FPL gross income test. Michigan BBCE uses a 200% FPL gross limit (about $2,608/month), which $2,146/month passes, and the disabled member is exempt from the standard gross test anyway. The categorically eligible household receives the $24/month minimum." -us,scenario_073,snap,deepseek-v4-pro-0813,llm_error,categorical_eligibility,False,"It denied benefits on the net income limit. Michigan BBCE categorical eligibility waives that test, and a categorically eligible one-person household gets the $24/month minimum allotment." -us,scenario_073,snap,deepseek-v4.1-flash,llm_error,categorical_eligibility,False,"It treated the household as over the SNAP income limits. Michigan BBCE categorical eligibility (200% FPL gross test, no net test) applies, so the household receives the $24/month minimum allotment, or $288 a year." -us,scenario_073,snap,gemini-3-flash-preview,llm_error,thresholds_rates,False,"It correctly applied BBCE and the minimum benefit but used the FY2025 $23 minimum. The 2026 minimum is 8% of the $298 one-person maximum, which is $24/month and gives $288 a year." -us,scenario_073,snap,gemini-3.1-flash-lite-preview,llm_error,categorical_eligibility,False,"It declared income over the SNAP threshold. Under Michigan BBCE the household passes the 200% FPL gross test and the net test is waived, so it receives the $24/month minimum allotment." -us,scenario_073,snap,gemini-3.1-pro-preview,llm_error,categorical_eligibility,False,It correctly found that 30% of net income exceeds the maximum allotment but then set the benefit to $0. An eligible one-person household gets the $24/month minimum allotment in that situation. -us,scenario_073,snap,gemini-3.5-flash,llm_error,categorical_eligibility,False,"It found that 30% of net income ($462) exceeds the maximum allotment and stopped at $0. It missed that an eligible one-person household receives the $24/month minimum allotment, or $288 a year." -us,scenario_073,snap,gemini-3.5-flash-lite,llm_error,categorical_eligibility,False,"It claimed assets and income exceed the SNAP limits. The $3,600 in assets passes, Michigan BBCE confers categorical eligibility, and the household receives the $24/month minimum allotment." -us,scenario_073,snap,gemini-3.6-flash,llm_error,thresholds_rates,False,"It correctly identified BBCE categorical eligibility and the minimum benefit but used the FY2025 $23/month figure. The 2026 minimum is $24/month (8% of the $298 maximum), which gives $288." -us,scenario_073,snap,gemini-3.7-flash,llm_error,categorical_eligibility,False,"It treated the household as over the net income limit. Michigan BBCE categorical eligibility waives the net income test, and the one-person household gets the $24/month minimum allotment." -us,scenario_073,snap,gemini-3.8-flash,llm_error,categorical_eligibility,False,"It applied the net income eligibility limit and zeroed the benefit when 30% of net income exceeded the maximum. Michigan BBCE waives the net test, and eligible one-person households receive the $24/month minimum allotment." -us,scenario_073,snap,gemini-4-argon,llm_error,categorical_eligibility,False,"It returned $0 because 30% of net income exceeds the one-person maximum. It ignored the minimum allotment, which gives an eligible one-person household $24/month, or $288 a year." -us,scenario_073,snap,glm-5.2,llm_error,categorical_eligibility,False,"It concluded the household passes the net income test but zeroed the benefit when the computed allotment went negative. It missed the $24/month minimum for eligible one-person households. It also wrongly counted the $5,789 employer-sponsored premiums in the medical deduction." -us,scenario_073,snap,glm-5.3,llm_error,categorical_eligibility,False,"It compared gross income of $25,754 against the 100% FPL net income limit without taking any deductions. It ignored that Michigan BBCE categorical eligibility waives the net income test, which yields the $24/month minimum allotment." -us,scenario_073,snap,gpt-5.4-mini,llm_error,categorical_eligibility,False,"It treated $25,754 of income as above SNAP limits. Michigan BBCE uses a 200% FPL gross test, which the household passes, and waives the net test, so the household receives the $24/month minimum allotment." -us,scenario_073,snap,gpt-5.4-nano,llm_error,categorical_eligibility,False,"It refused to establish eligibility for lack of take-up and housing details, but the prompt directs assuming take-up. The household is categorically eligible under Michigan BBCE and receives the $24/month minimum allotment." -us,scenario_073,snap,gpt-5.6-luna,llm_error,age_disability,False,"It treated the head as not elderly or disabled even though receiving Social Security disability income confers SNAP disabled status, and then failed the household on a gross income test. Under Michigan BBCE the household passes the 200% FPL gross test and receives the $24/month minimum." -us,scenario_073,snap,gpt-5.6-sol,llm_error,categorical_eligibility,False,"It concluded no positive allotment remains after the 30% benefit reduction. It missed that eligible one-person households receive the $24/month minimum allotment, or $288 a year." -us,scenario_073,snap,gpt-5.6-terra,llm_error,categorical_eligibility,False,It stopped at $0 once 30% of counted income exceeded the one-person maximum. A categorically eligible one-person household receives the $24/month minimum allotment. -us,scenario_073,snap,gpt-6-luna,llm_error,categorical_eligibility,False,"It reported no positive allotment because there are no shelter costs, but it never applied the minimum benefit. An eligible one-person household gets $24/month even when the computed allotment is zero." -us,scenario_073,snap,gpt-6-sol,llm_error,categorical_eligibility,False,"It computed zero SNAP because no shelter costs were listed and income was high. It missed that the categorically eligible one-person household receives the $24/month minimum allotment, or $288 a year." -us,scenario_073,snap,grok-4.3,llm_error,categorical_eligibility,False,"It denied benefits on the net income limit. Michigan BBCE categorical eligibility waives the net income test, so the household receives the $24/month minimum allotment." -us,scenario_073,snap,grok-4.5,llm_error,categorical_eligibility,False,It correctly found that the 30% reduction fully offsets the maximum allotment but then returned $0. An eligible one-person household instead receives the $24/month minimum allotment. -us,scenario_073,snap,grok-4.6,llm_error,categorical_eligibility,False,It zeroed the benefit because 30% of net income exceeds the one-person maximum. It omitted the $24/month minimum allotment that eligible one- and two-person households receive. -us,scenario_073,snap,grok-4.7,llm_error,categorical_eligibility,False,"It denied benefits because net income stays above 100% of poverty. Michigan BBCE categorical eligibility waives the net income test, which leaves the household at the $24/month minimum allotment." -us,scenario_073,snap,grok-build-0.1,llm_error,categorical_eligibility,False,"It returned $0 once 30% of net income exceeded the maximum allotment, ignoring the $24/month minimum for eligible one-person households. It also wrongly included the $5,789 employer-sponsored premiums in the excess medical deduction." -us,scenario_073,snap,inkling,llm_error,thresholds_rates,False,"It correctly applied the one-to-two-person minimum benefit but used $23/month. The 2026 minimum is 8% of the $298 one-person maximum, which rounds to $24/month and gives $288." -us,scenario_073,snap,kimi-k2.6,llm_error,categorical_eligibility,False,"It concluded no benefit because 30% of net income exceeds the one-person maximum. An eligible one-person household receives the $24/month minimum allotment, or $288 a year." -us,scenario_073,snap,kimi-k3,llm_error,categorical_eligibility,False,"It applied the 100% FPL net limit, which Michigan BBCE categorical eligibility waives, and set the benefit to $0 instead of the $24/month minimum allotment. It also omitted the excess medical deduction for the disabled member." -us,scenario_073,snap,minimax-m3,llm_error,categorical_eligibility,False,"It claimed the household exceeds both the gross and net limits. Under Michigan BBCE the gross limit is 200% FPL, which $2,146/month passes, and the net test is waived, so the household receives the $24/month minimum." -us,scenario_073,snap,muse-spark-1.3,llm_error,asset_resource,False,"It ruled the household ineligible on assets and net income. $3,600 is under the elderly/disabled resource limit, and Michigan BBCE categorical eligibility waives the net income test, so the household receives the $24/month minimum." -us,scenario_073,snap,muse-wonder,llm_error,categorical_eligibility,False,"It denied benefits because net income exceeds the one-person net limit. Michigan BBCE categorical eligibility removes the net income test, so the household gets the $24/month minimum allotment." -us,scenario_073,snap,ox-alpha,llm_error,categorical_eligibility,False,"It wrongly asserted that a net income test applies under Michigan BBCE. BBCE categorical eligibility waives that test, giving the $24/month minimum allotment. It also skipped the excess medical deduction for the disabled SSDI recipient." -us,scenario_073,snap,qwen-3.7-max,llm_error,age_disability,False,"It treated the SSDI recipient as not disabled for SNAP and applied a 130% FPL gross test with a wrong ~$1,311 limit. SSDI receipt confers disabled status, Michigan BBCE uses a 200% FPL gross test, and the household receives the $24/month minimum." -us,scenario_073,snap,qwen3.8-max,llm_error,asset_resource,False,"It treated $3,600 in assets as over the SNAP resource limit. That is below the $4,500 limit for households with a disabled member, and Michigan BBCE categorical eligibility applies, so the household receives the $24/month minimum allotment." +us,scenario_073,snap,claude-fable-5,llm_error,categorical_eligibility,False,"It correctly passed the household on Michigan's 200% FPL BBCE gross test, then applied the 100% FPL net income test as if it still governed eligibility. BBCE categorical eligibility waives that test. The model also never applied the $24/month minimum allotment for categorically eligible one-person households, which yields $288/year." +us,scenario_073,snap,claude-fable-5.1,llm_error,categorical_eligibility,False,"It ruled the household ineligible because its ~$1,747 net income exceeded the 100% FPL net limit. Michigan BBCE categorical eligibility removes the net income test for this household. When 30% of net income exceeds the $298 maximum, the household gets the $24/month minimum allotment, not $0." +us,scenario_073,snap,claude-haiku-4.5,llm_error,categorical_eligibility,False,"It applied the standard 130% FPL gross test and a $2,750 asset limit. SSDI receipt makes the household disabled, and Michigan BBCE uses a 200% FPL gross limit that the $2,146/month income passes. The $3,600 in assets also passes the asset test, so the household is eligible for the $24/month minimum allotment ($288/year)." +us,scenario_073,snap,claude-haiku-5.5,llm_error,categorical_eligibility,False,"It concluded that the high net income produces no benefit and stopped at $0. A household that is categorically eligible through Michigan BBCE and has one person receives the $24/month minimum allotment even when 30% of net income exceeds the maximum, for $288/year." +us,scenario_073,snap,claude-opus-4.7,llm_error,taxable_income_or_deductions,False,"It subtracted roughly $5,165 of medical expenses, an annual-scale figure that counts both $2,600 premium listings, from monthly income, which drove net income to about zero and produced the full $298 allotment. Only the out-of-pocket premiums above $35/month are deductible, about $182/month. Net income is therefore $1,755, and the benefit falls to the $24 minimum." +us,scenario_073,snap,claude-opus-4.8,llm_error,categorical_eligibility,False,It first cited the 130% FPL gross limit and then disqualified the household on the 100% FPL net test. Michigan BBCE confers categorical eligibility at 200% FPL gross and waives the net test. The categorically eligible single-person household therefore receives the $24/month minimum allotment ($288/year). +us,scenario_073,snap,claude-opus-5,llm_error,thresholds_rates,False,"It used a maximum allotment of about $587/month instead of the $298 one-person maximum. It also inflated the medical deduction to ~$700/month by counting the $5,789 employer-sponsored premiums. With the correct $298 maximum and $1,755 net income, 30% of net income exceeds the maximum, so only the $24 minimum applies." +us,scenario_073,snap,claude-opus-5.5,llm_error,categorical_eligibility,False,It disqualified the household on the 100% FPL net income limit. Michigan BBCE categorical eligibility waives the net test. The model also omitted the $24/month minimum allotment that applies to categorically eligible one-person households whose computed benefit is zero. +us,scenario_073,snap,claude-sonnet-4.6,llm_error,categorical_eligibility,False,"It applied the 100% FPL net income test and found ~$1,752 net income over the limit. It missed that Michigan BBCE makes the household categorically eligible, which removes the net test. The household therefore receives the $24/month minimum allotment." +us,scenario_073,snap,claude-sonnet-5,llm_error,categorical_eligibility,False,"It treated the net income limit and the 30% offset as reducing the benefit to $0. Under Michigan BBCE the household is categorically eligible, and a one-person household's allotment cannot fall below the $24/month minimum, which totals $288/year." +us,scenario_073,snap,claude-sonnet-5.5,llm_error,categorical_eligibility,False,"It disqualified the household because ~$1,750 net income exceeds the 100% FPL net limit. Michigan BBCE categorical eligibility waives that test, and the $24/month minimum allotment applies when the computed benefit is zero." +us,scenario_073,snap,deepseek-v4-flash-0731,llm_error,thresholds_rates,False,"It correctly reached the minimum allotment but used $25/month instead of the FY2026 minimum of $24/month, producing $300 rather than $288. It also overstated the medical deduction by counting employer-sponsored premiums." +us,scenario_073,snap,deepseek-v4-pro,llm_error,categorical_eligibility,False,"It failed the household on the 130% FPL gross income test. The SSDI recipient is disabled, and Michigan BBCE applies a 200% FPL gross limit that $25,754/year passes. The categorically eligible household receives the $24/month minimum allotment." +us,scenario_073,snap,deepseek-v4-pro-0813,llm_error,categorical_eligibility,False,"It ruled the household ineligible under the net income limit. Michigan BBCE categorical eligibility waives the net income test, and the single-person household receives the $24/month minimum allotment ($288/year)." +us,scenario_073,snap,deepseek-v4.1-flash,llm_error,categorical_eligibility,False,"It treated income above SNAP limits as producing no benefit. The household is categorically eligible through Michigan BBCE (200% FPL gross), so no net test applies, and the $24/month minimum allotment yields $288/year." +us,scenario_073,snap,gemini-3-flash-preview,llm_error,thresholds_rates,False,"It correctly applied BBCE eligibility and the minimum-benefit rule but used the outdated $23/month minimum. The FY2026 minimum allotment for one- and two-person households is $24/month, which gives $288/year." +us,scenario_073,snap,gemini-3.1-flash-lite-preview,llm_error,categorical_eligibility,False,"It declared income over the SNAP threshold without recognizing Michigan BBCE's 200% FPL gross limit, which the $2,146/month income passes. As a categorically eligible one-person household, it receives the $24/month minimum allotment." +us,scenario_073,snap,gemini-3.1-pro-preview,llm_error,categorical_eligibility,False,"It correctly found that 30% of net income exceeds the maximum allotment but stopped at $0. A categorically eligible one-person household receives the $24/month minimum allotment in that case, which is $288/year." +us,scenario_073,snap,gemini-3.5-flash,llm_error,categorical_eligibility,False,It computed that 30% of net income exceeds the maximum benefit and returned $0. It omitted the $24/month minimum allotment that applies to categorically eligible one- and two-person households. +us,scenario_073,snap,gemini-3.5-flash-lite,llm_error,categorical_eligibility,False,"It asserted that assets and income exceed SNAP limits. The $3,600 in assets passes the asset test, and Michigan BBCE's 200% FPL gross limit makes the household categorically eligible. The household therefore receives the $24/month minimum allotment." +us,scenario_073,snap,gemini-3.6-flash,llm_error,thresholds_rates,False,"It correctly identified BBCE eligibility and the minimum benefit but used $276/year ($23/month), the prior-year minimum. The FY2026 minimum allotment is $24/month, which gives $288/year." +us,scenario_073,snap,gemini-3.7-flash,llm_error,categorical_eligibility,False,"It ruled out a benefit because net income exceeds the limit. Michigan BBCE categorical eligibility waives the net income test, and the single-person household receives the $24/month minimum allotment." +us,scenario_073,snap,gemini-3.8-flash,llm_error,categorical_eligibility,False,It applied the net income eligibility threshold and the 30% offset to reach $0. It missed that Michigan BBCE waives the net test and that the $24/month minimum allotment applies to categorically eligible one-person households. +us,scenario_073,snap,gemini-4-argon,llm_error,categorical_eligibility,False,It correctly found that 30% of net income exceeds the one-person maximum but returned $0. The categorically eligible household instead receives the $24/month minimum allotment ($288/year). +us,scenario_073,snap,glm-5.2,llm_error,categorical_eligibility,False,"It found a negative computed benefit and paid $0, omitting the $24/month minimum allotment for eligible one-person households. It also inflated the medical deduction to $10,669/year by counting employer-paid premiums and counting the $2,600 premium twice." +us,scenario_073,snap,glm-5.3,llm_error,categorical_eligibility,False,"It compared gross income of $25,754 directly to the 100% FPL net income limit. Michigan BBCE categorical eligibility waives the net test, so the household receives the $24/month minimum allotment." +us,scenario_073,snap,gpt-5.4-mini,llm_error,categorical_eligibility,False,"It declared income above SNAP limits without applying Michigan BBCE's 200% FPL gross limit, which the household passes. As a categorically eligible one-person household, it receives the $24/month minimum allotment ($288/year)." +us,scenario_073,snap,gpt-5.4-nano,llm_error,categorical_eligibility,False,"It returned $0 because of missing take-up indicators, although the prompt instructs it to assume program take-up. The household is categorically eligible through Michigan BBCE and receives the $24/month minimum allotment." +us,scenario_073,snap,gpt-5.6-luna,llm_error,age_disability,False,"It treated the household as having no elderly or disabled member, but Social Security disability receipt confers disabled status for SNAP. Under Michigan BBCE the 200% FPL gross limit is passed regardless, so the household receives the $24/month minimum allotment." +us,scenario_073,snap,gpt-5.6-sol,llm_error,categorical_eligibility,False,It correctly found the computed allotment non-positive after the 30% benefit reduction but stopped at $0. The categorically eligible one-person household receives the $24/month minimum allotment. +us,scenario_073,snap,gpt-5.6-terra,llm_error,categorical_eligibility,False,"After the standard and medical deductions, it found no positive computed benefit and returned $0. It omitted the $24/month minimum allotment guaranteed to categorically eligible one-person households." +us,scenario_073,snap,gpt-6-luna,llm_error,categorical_eligibility,False,"It concluded that no positive allotment remains after deductions. The household is categorically eligible via Michigan BBCE, so the $24/month minimum allotment applies, totaling $288/year." +us,scenario_073,snap,gpt-6-sol,llm_error,categorical_eligibility,False,It computed zero support because no shelter costs are listed. It missed that the categorically eligible one-person household receives the $24/month minimum allotment. +us,scenario_073,snap,gpt-6.1-terra,llm_error,categorical_eligibility,False,It returned $0 after deductions without applying the $24/month minimum allotment for categorically eligible one- and two-person households under Michigan BBCE. +us,scenario_073,snap,grok-4.3,llm_error,categorical_eligibility,False,"It disqualified the household on the net income limit. Michigan BBCE categorical eligibility waives the net income test, and the household receives the $24/month minimum allotment." +us,scenario_073,snap,grok-4.5,llm_error,categorical_eligibility,False,It correctly found that the 30% reduction fully offsets the maximum allotment but returned $0. The categorically eligible one-person household receives the $24/month minimum allotment. +us,scenario_073,snap,grok-4.6,llm_error,categorical_eligibility,False,"It found that 30% of net income exceeds the one-person maximum and returned $0, omitting the $24/month minimum allotment for categorically eligible small households. It also skipped the excess medical deduction." +us,scenario_073,snap,grok-4.7,llm_error,categorical_eligibility,False,"It disqualified the household because net income exceeds 100% of poverty. Michigan BBCE categorical eligibility waives that net test, and the $24/month minimum allotment applies." +us,scenario_073,snap,grok-build-0.1,llm_error,categorical_eligibility,False,"It found that 30% of net income exceeds the maximum allotment and returned $0, missing the $24/month minimum for categorically eligible one-person households. It also overstated the medical deduction by counting employer-sponsored premiums." +us,scenario_073,snap,inkling,llm_error,thresholds_rates,False,"It correctly applied the minimum-benefit rule but used $23/month. The FY2026 minimum allotment for one- and two-person households is $24/month, so the annual amount is $288, not $276." +us,scenario_073,snap,kimi-k2.6,llm_error,categorical_eligibility,False,It found that 30% of net income exceeds the single-person maximum and returned $0. It omitted the $24/month minimum allotment that categorically eligible one-person households receive. +us,scenario_073,snap,kimi-k3,llm_error,categorical_eligibility,False,"It applied the 100% FPL net test and the 30% offset to reach $0 and also omitted the excess medical deduction. Michigan BBCE waives the net test, and the $24/month minimum allotment applies." +us,scenario_073,snap,minimax-m3,llm_error,categorical_eligibility,False,"It claimed the household exceeds both the gross and net limits. Michigan BBCE's 200% FPL gross limit is passed and the net test is waived for categorically eligible households, which yields the $24/month minimum allotment." +us,scenario_073,snap,muse-spark-1.3,llm_error,asset_resource,False,"It treated the $3,600 in assets and the net income as disqualifying. The assets pass the asset test, and Michigan BBCE waives the net income test, so the household receives the $24/month minimum allotment." +us,scenario_073,snap,muse-wonder,llm_error,categorical_eligibility,False,"It disqualified the household on the one-person net income limit. Michigan BBCE categorical eligibility removes that test, and the $24/month minimum allotment applies, for $288/year." +us,scenario_073,snap,ox-alpha,llm_error,categorical_eligibility,False,"It acknowledged Michigan BBCE but still applied a 100% FPL net income test, which BBCE categorical eligibility waives. It also wrongly dropped the excess medical deduction for the disabled member. The household receives the $24/month minimum allotment." +us,scenario_073,snap,qwen-3.7-max,llm_error,categorical_eligibility,False,"It applied a 130% FPL gross test using a misstated limit and denied disability status despite SSDI receipt. Michigan BBCE's 200% FPL gross limit is passed, and the household receives the $24/month minimum allotment." +us,scenario_073,snap,qwen3.8-max,llm_error,asset_resource,False,"It held that $3,600 in bank and stock assets exceeds the SNAP resource limit. The household passes the asset test (the limit for a disabled-member household is higher, and BBCE applies). The household is therefore eligible for the $24/month minimum allotment." us,scenario_074,federal_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. us,scenario_074,federal_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. us,scenario_074,head_medicaid_eligible,claude-opus-4.8,llm_error,health_coverage,False,"The model stated that tax-exempt SSDI counts in MAGI and then computed the opposite, summing only the $384 taxable IRA distribution plus a ""taxable portion"" of Social Security — applying the §86 provisional-income taxability test instead of the §36B(d)(2)(B) MAGI definition, which adds back the entire Social Security benefit excluded from gross income. Counting the full $33,640 SSDI plus the $384 IRA distribution puts the head at 2.13 x FPL, roughly 213% of poverty and far above Louisiana's 138% FPL expansion-adult limit." @@ -6351,22 +6512,23 @@ us,scenario_075,federal_income_tax_before_refundable_credits,qwen-3.7-max,llm_er us,scenario_075,federal_income_tax_before_refundable_credits,qwen3.8-max,llm_error,taxable_income_or_deductions,False,"It wrongly added the $2,240 tax-exempt pension to AGI, misadded the total to $131,866, and applied an over-65 standard deduction to a 62-year-old. It then reported $0 even though it computed $20,146 of tax and itself found no usable Credit for the Elderly or Disabled, so no credit justified zeroing the liability." us,scenario_075,federal_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. us,scenario_075,head_medicaid_eligible,minimax-m3,llm_error,categorical_eligibility,False,"The model treated the listed disability as sufficient to activate a Florida disabled-adult Medicaid pathway without applying that pathway's complete eligibility requirements. The head receives no SSI and the engine assigns medicaid_category NONE, so no categorical pathway exists and Medicaid eligibility is 0." -us,scenario_075,head_medicare_eligible,claude-fable-5,llm_error,age_disability,False,"The model treated the 'is disabled' flag as enough for Medicare eligibility. The under-65 disability pathway requires 24 months of SSDI entitlement, and this head has no Social Security disability income at all. Because the head is 62 and has no SSDI receipt, ESRD or ALS, the head is not Medicare eligible." -us,scenario_075,head_medicare_eligible,claude-fable-5.1,llm_error,age_disability,False,"The model claimed that being disabled alone makes a person under 65 Medicare eligible. It skipped the requirement to have been entitled to SSDI for 24 months. The head has no SSDI income (only wages and pensions), so the disability pathway fails and the age-65 test also fails." -us,scenario_075,head_medicare_eligible,claude-haiku-4.5,llm_error,age_disability,False,"The model named the 24-month SSDI requirement and then assumed it was met, even though the head has zero Social Security disability income. It also wrongly said that early retirement eligibility at 62 leads to Medicare, when Medicare's age threshold is 65. Neither pathway is met, so the head is ineligible." -us,scenario_075,head_medicare_eligible,claude-opus-4.7,llm_error,age_disability,False,"The model stated that 'disabled individuals qualify for Medicare' without applying the requirement of 24 months of SSDI entitlement. The head receives no SSDI and is under 65, so the head does not qualify." -us,scenario_075,head_medicare_eligible,claude-opus-5,llm_error,age_disability,False,"The model claimed that PolicyEngine treats any disabled person as Medicare eligible. In fact PolicyEngine's disability pathway requires at least 24 months of Social Security disability receipt, and this head has none. With the head aged 62, eligibility is No." -us,scenario_075,head_medicare_eligible,gemini-3.1-flash-lite-preview,llm_error,age_disability,False,"The model invented an age-62 threshold for disability-based Medicare and treated 'approaching' 65 as qualifying. Medicare needs either age 65 or 24 months of SSDI entitlement, and this head has neither. The head is not eligible." -us,scenario_075,head_medicare_eligible,gpt-5.4-mini,llm_error,age_disability,False,"The model applied the disability pathway based only on the disabled flag. That pathway requires 24 months of SSDI benefit entitlement, and the head has no Social Security disability income. The head is 62, so the age-65 test also fails." -us,scenario_075,head_medicare_eligible,gpt-5.4-nano,llm_error,age_disability,False,"The model asserted that the head is Medicare eligible at age 62, which misstates the age threshold of 65. It also gave no basis for a disability pathway. That pathway requires 24 months of SSDI receipt, and the head has none." -us,scenario_075,head_medicare_eligible,gpt-5.5,llm_error,age_disability,False,"The model claimed that PolicyEngine treats any disabled person under 65 as Medicare eligible. PolicyEngine's rule requires at least 24 months of receiving Social Security disability benefits. The head has zero SSDI, so the head is ineligible." -us,scenario_075,head_medicare_eligible,gpt-5.6-luna,llm_error,age_disability,False,"The model let the disability status alone qualify a 62-year-old for Medicare. It skipped the requirement of 24 months of SSDI entitlement, which this head does not meet because no Social Security disability income is listed." -us,scenario_075,head_medicare_eligible,gpt-6-astra,llm_error,age_disability,False,"The model applied a 'modeled disability pathway' using only the disabled flag. That pathway depends on at least 24 months of SSDI receipt, and this head receives no SSDI. The head is under 65 and is not eligible." -us,scenario_075,head_medicare_eligible,gpt-6-luna,llm_error,age_disability,False,"The model treated being disabled as enough for Medicare. The actual rule requires 24 months of Social Security disability benefit entitlement for people under 65, and the head has no SSDI income. The correct value is 0." -us,scenario_075,head_medicare_eligible,gpt-6.1-sol,llm_error,age_disability,False,"The model invoked a disability-based Medicare rule without checking its qualifying condition, which is at least 24 months of SSDI receipt. The head's income contains no Social Security disability benefits, so the pathway fails and the head, at 62, is ineligible." -us,scenario_075,head_medicare_eligible,kimi-k3,llm_error,age_disability,False,"The model stated the rule as 'age 65+ or disabled'. PolicyEngine's actual rule is age 65+, 24 or more months of SSDI receipt, or ESRD/ALS. The head is disabled but receives no SSDI, so the head is not Medicare eligible." -us,scenario_075,head_medicare_eligible,muse-wonder,llm_error,age_disability,False,"The model applied the under-65 disability pathway based only on the disabled flag. That pathway requires 24 months of entitlement to Social Security disability benefits, and this head has none, so the head is ineligible." -us,scenario_075,head_medicare_eligible,qwen3.8-max,llm_error,age_disability,False,"The model concluded that being 62 and disabled makes the head Medicare eligible. Under 65, Medicare eligibility requires 24 months of SSDI entitlement (or ESRD/ALS), and the head has no Social Security disability income." +us,scenario_075,head_medicare_eligible,claude-fable-5,llm_error,age_disability,False,"The model treated the 'is disabled' flag as automatic Medicare eligibility, even while citing SSDI as the basis. Under-65 Medicare requires 24 months of SSDI entitlement, and this head has $0 in Social Security disability benefits, so the disability pathway does not apply. The head fails the age-65 test, so they are not eligible." +us,scenario_075,head_medicare_eligible,claude-fable-5.1,llm_error,age_disability,False,"The model assumed PolicyEngine counts any disabled person as Medicare eligible. PolicyEngine's under-65 pathway actually requires 24 months of Social Security disability receipt, and this head has none. At 62, the head also fails the age-65 test." +us,scenario_075,head_medicare_eligible,claude-haiku-4.5,llm_error,age_disability,False,"The model correctly named the 24-month SSDI entitlement rule, then assumed the head meets it even though no Social Security disability income is listed and unlisted inputs are zero. It also wrongly claimed that early retirement eligibility at 62 leads to Medicare. Retirement benefits at 62 do not give Medicare; the age threshold is 65." +us,scenario_075,head_medicare_eligible,claude-opus-4.7,llm_error,age_disability,False,"The model concluded that disability alone qualifies a person for Medicare. It skipped the requirement of 24 months of SSDI entitlement, and this head receives no SSDI. At 62, the head is also under the age-65 threshold, so they are not eligible." +us,scenario_075,head_medicare_eligible,claude-opus-5,llm_error,age_disability,False,"The model claimed PolicyEngine treats disabled individuals as Medicare eligible. In fact, PolicyEngine's under-65 pathway depends on 24 months of Social Security disability receipt, and this head has zero. A 62-year-old with no SSDI and no ESRD is not Medicare eligible." +us,scenario_075,head_medicare_eligible,gemini-3.1-flash-lite-preview,llm_error,age_disability,False,"The model invented an 'age threshold (62)' for disability-based Medicare and counted 'approaching' 65 as qualifying. The disability pathway has no age threshold. It requires 24 months of SSDI entitlement, which this head lacks, and the age pathway starts at 65." +us,scenario_075,head_medicare_eligible,gpt-5.4-mini,llm_error,age_disability,False,"The model applied the disability pathway based only on the 'is disabled' flag. That pathway requires 24 months of Social Security disability entitlement, and the head has no SSDI income. At 62, the head also fails the age-65 test." +us,scenario_075,head_medicare_eligible,gpt-5.4-nano,llm_error,age_disability,False,"The model asserted the head is Medicare eligible 'at age 62', using the wrong age threshold. Medicare's age pathway starts at 65, and the under-65 disability pathway requires 24 months of SSDI receipt, which this head does not have." +us,scenario_075,head_medicare_eligible,gpt-5.5,llm_error,age_disability,False,"The model claimed PolicyEngine treats any disabled person under 65 as Medicare eligible. The disability pathway actually requires 24 months of Social Security disability benefit receipt, and this head's SSDI is zero. With no ESRD and age 62, the head is not eligible." +us,scenario_075,head_medicare_eligible,gpt-5.6-luna,llm_error,age_disability,False,"The model counted the disability flag as qualifying under 65. Medicare's under-65 disability route depends on 24 months of SSDI entitlement, and the head has no Social Security disability income, so the route does not apply." +us,scenario_075,head_medicare_eligible,gpt-6-astra,llm_error,age_disability,False,"The model applied a 'modeled disability pathway' triggered by the disabled flag alone. That pathway requires 24 months of SSDI receipt, and the head has none. At 62, the head also fails the age-65 test." +us,scenario_075,head_medicare_eligible,gpt-6-luna,llm_error,age_disability,False,"The model treated disability status as enough for Medicare. It skipped the requirement of 24 months of Social Security disability entitlement, which this head lacks, and the head is under 65." +us,scenario_075,head_medicare_eligible,gpt-6.1-sol,llm_error,age_disability,False,"The model invoked a disability-based Medicare rule without checking its requirement: 24 months of SSDI receipt. The head has $0 in Social Security disability benefits and is 62, so neither the disability pathway nor the age-65 pathway applies." +us,scenario_075,head_medicare_eligible,gpt-6.1-terra,llm_error,age_disability,False,"The model applied the disability pathway based only on the disabled flag. The pathway requires 24 months of SSDI entitlement, which is absent here because no Social Security disability income is listed. A 62-year-old in this position is not Medicare eligible." +us,scenario_075,head_medicare_eligible,kimi-k3,llm_error,age_disability,False,"The model stated the rule as 'age 65+ or disabled', which is wrong. PolicyEngine's rule is age 65+ or positive Social Security disability benefits with at least 24 months of receipt. The head has none of these, so they are not eligible." +us,scenario_075,head_medicare_eligible,muse-wonder,llm_error,age_disability,False,"The model treated the disabled flag as satisfying the under-65 pathway. That pathway requires 24 months of SSDI entitlement, and this head has no SSDI income, so the head stays ineligible until 65." +us,scenario_075,head_medicare_eligible,qwen3.8-max,llm_error,age_disability,False,"The model concluded that age 62 plus disability makes the head Medicare eligible. PolicyEngine requires age 65+ or positive SSDI benefits with at least 24 months of receipt, and the head meets neither pathway." us,scenario_075,payroll_tax,claude-haiku-5.5,llm_error,missing_output,False,"The model's explanation applies 6.2% Social Security plus 1.45% Medicare to the $12,656 in wages and ends with 'value = 968', which is the correct derivation. The recorded answer is $0.00, so the numeric value field did not match the explanation's 968. This is a submission/parse failure, not a tax error." us,scenario_075,payroll_tax,gpt-5.4-mini,llm_error,other,False,"The model correctly limited the base to $12,656 in wages, used 6.2% plus 1.45%, and excluded Additional Medicare Tax. It then miscalculated the total: $784.67 + $183.51 = $968.18, not the $966 it reported." us,scenario_075,payroll_tax,gpt-5.4-nano,llm_error,other,False,"The model used the right base ($12,656 in wages) and the right rates (6.2% Social Security plus 1.45% Medicare), which yield $968.18. Its $1,054 implies an effective rate of about 8.33%, so it miscalculated the rate-times-base step." @@ -6437,56 +6599,57 @@ us,scenario_076,payroll_tax,gpt-5.5,llm_error,payroll_tax_base,False,"The model us,scenario_076,payroll_tax,kimi-k2.6,parse_contract_failure,missing_output,False,"The model supplied no payroll-tax value or explanation, so it failed the required structured-output contract." us,scenario_076,self_employment_tax,claude-haiku-4.5,llm_error,payroll_tax_base,False,"The model incorrectly treated the $4,000 of rental income as earnings from self-employment and invented a 30% expense deduction that the prompt did not provide. Rental income is not subject to self-employment tax here, leaving a zero tax base and $0 liability." us,scenario_076,self_employment_tax,kimi-k2.6,parse_contract_failure,missing_output,False,"The model provided no self_employment_tax output or explanation, violating the required structured-output contract." -us,scenario_076,state_income_tax_before_refundable_credits,claude-fable-5,llm_error,state_local_rule,False,"Got to $139,270 but skipped the $1,000 Idaho dependent-care subtraction. It then applied 5.3% to all of it instead of only to income above the $9,622 head-of-household zero-rate amount. It also subtracted a $410 child credit, padded the result to $7,099 with no basis, and left out the $10 permanent building fund tax." -us,scenario_076,state_income_tax_before_refundable_credits,claude-fable-5.1,llm_error,state_local_rule,False,"Took the $1,000 dependent-care subtraction but missed the $800 QBI deduction on rental income, giving $139,070 instead of $138,270. It applied 5.3% to the whole amount with no $9,622 zero-rate amount, subtracted $410 of child credits, and left out the $10 permanent building fund tax." -us,scenario_076,state_income_tax_before_refundable_credits,claude-haiku-4.5,llm_error,state_local_rule,False,"Counted nontaxable child support as income and took ESI premiums out of wages that were already reported gross. It used a $15,000 single deduction instead of the $24,150 head-of-household deduction, added an invented $9,380 adjustment, and used graduated brackets instead of Idaho's 5.3% rate above $9,622." -us,scenario_076,state_income_tax_before_refundable_credits,claude-haiku-5.5,llm_error,state_local_rule,False,"Gave a rough 5.3% guess with no derivation. The correct calculation is 5.3% × ($138,270 − $9,622) plus the $10 building fund tax, which is $6,828.34. The $5,800 answer matches over-subtracting credits that don't apply, on top of a loose approximation." -us,scenario_076,state_income_tax_before_refundable_credits,claude-opus-4.7,llm_error,state_local_rule,False,"Used the repealed 5.695% rate instead of 5.3% and an outdated $23,625 head-of-household deduction. It skipped the $1,000 dependent-care and $800 QBI subtractions, used a single-filer $4,673 threshold, then raised its own figure to $8,204 with no basis." -us,scenario_076,state_income_tax_before_refundable_credits,claude-opus-4.8,llm_error,state_local_rule,False,"Used the repealed 5.695% rate, a $22,500 head-of-household deduction instead of $24,150, and a $3,420 threshold instead of $9,622. It skipped the childcare and QBI subtractions, computed $7,876, then reported $9,112 with no basis." -us,scenario_076,state_income_tax_before_refundable_credits,claude-opus-5,llm_error,state_local_rule,False,"Used a $24,500 deduction, skipped the $1,000 dependent-care and $800 QBI subtractions, and applied 5.3% to all taxable income with no $9,622 zero-rate amount. It then reported $7,480, which is higher than its own pre-credit figure of $7,405." -us,scenario_076,state_income_tax_before_refundable_credits,claude-opus-5.5,llm_error,state_local_rule,False,"Started from $140,070, missing the $1,000 dependent-care and $800 QBI subtractions, and used the old $9,346 zero-rate amount instead of the 2026 head-of-household figure of $9,622. It also subtracted a $410 child credit and left out the $10 permanent building fund tax." -us,scenario_076,state_income_tax_before_refundable_credits,claude-sonnet-4.6,llm_error,state_local_rule,False,"Filed as single with a $15,000 deduction instead of head of household at $24,150, and added personal exemptions of about $4,714 each, which Idaho no longer has. It used the repealed 5.695% rate with no $9,622 zero-rate amount and subtracted an invented Idaho child-care credit instead of the $1,000 dependent-care subtraction." -us,scenario_076,state_income_tax_before_refundable_credits,claude-sonnet-5,llm_error,state_local_rule,False,"Used a $16,000 deduction instead of the $24,150 head-of-household deduction and the repealed 5.695% rate with no zero-rate amount. It skipped the childcare and QBI subtractions, then raised its own $8,443 figure to $9,400 with no basis." -us,scenario_076,state_income_tax_before_refundable_credits,claude-sonnet-5.5,llm_error,state_local_rule,False,"Applied 5.3% to all of $140,070, missing the $1,000 dependent-care and $800 QBI subtractions and the $9,622 zero-rate amount. It also subtracted $410 of child credits and left out the $10 permanent building fund tax." -us,scenario_076,state_income_tax_before_refundable_credits,deepseek-v4-flash-0731,llm_error,state_local_rule,False,"Used a $19,900 deduction instead of $24,150 and the 5.8% rate from 2023 instead of 5.3%. It applied the rate to all taxable income with no $9,622 zero-rate amount and skipped the childcare and QBI subtractions." -us,scenario_076,state_income_tax_before_refundable_credits,deepseek-v4-pro,llm_error,state_local_rule,False,"Lowered AGI to $157,740 by subtracting $6,480 of ESI premiums from wages that were already reported gross. It used a $23,200 deduction and the outdated 5.8% rate on all taxable income with no $9,622 zero-rate amount, and skipped the childcare and QBI subtractions." -us,scenario_076,state_income_tax_before_refundable_credits,deepseek-v4-pro-0813,llm_error,state_local_rule,False,"Subtracted ESI premiums from already-gross wages, giving AGI of $157,740. It used a $12,155 head-of-household deduction, about half the correct $24,150, and the repealed 5.695% rate with no zero-rate amount. Its submitted value also doesn't match its own reasoning." -us,scenario_076,state_income_tax_before_refundable_credits,deepseek-v4.1-flash,llm_error,state_local_rule,False,"Used a 5.0% rate instead of 5.3% on all of $140,070, with no $9,622 zero-rate amount and without the $1,000 dependent-care and $800 QBI subtractions. It then subtracted a $410 child credit and an invented $40 Idaho CDCC." -us,scenario_076,state_income_tax_before_refundable_credits,gemini-3-flash-preview,llm_error,state_local_rule,False,"Used an unexplained $130,867 taxable income instead of $138,270 and the outdated 5.8% rate with no $9,622 zero-rate amount. It also subtracted a $410 child credit." -us,scenario_076,state_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,state_local_rule,False,"Gave no derivation. $8,100 matches applying an outdated 5.7–5.8% rate to roughly $140,000 with no zero-rate amount. The correct calculation is 5.3% on $138,270 above $9,622, plus $10, which is $6,828.34." -us,scenario_076,state_income_tax_before_refundable_credits,gemini-3.1-pro-preview,llm_error,state_local_rule,False,"Applied the repealed 5.695% rate to an understated $129,750 of taxable income instead of 5.3% on $138,270 above the $9,622 head-of-household zero-rate amount. It also left out the $10 permanent building fund tax." -us,scenario_076,state_income_tax_before_refundable_credits,gemini-3.5-flash,llm_error,state_local_rule,False,"Used the outdated 5.8% rate instead of the 5.3% enacted by 2025 HB 40, with no $9,622 zero-rate amount, and subtracted child credits. The correct result is $6,818.34 plus the $10 building fund tax." -us,scenario_076,state_income_tax_before_refundable_credits,gemini-3.5-flash-lite,llm_error,state_local_rule,False,"Gave no derivation. $7,322 matches applying 5.3% to all of about $138,000 of taxable income with no $9,622 head-of-household zero-rate amount, which overstates tax by about $510." -us,scenario_076,state_income_tax_before_refundable_credits,gemini-3.6-flash,llm_error,state_local_rule,False,"Gave no derivation. $6,985 matches applying 5.3% to all of about $139,500 and subtracting a $410 child credit, instead of taxing only income above $9,622 and adding the $10 building fund tax." -us,scenario_076,state_income_tax_before_refundable_credits,gemini-3.7-flash,llm_error,state_local_rule,False,"Gave no derivation. $7,665 matches the repealed 5.695% rate applied to about $134,600 with no zero-rate amount, instead of 5.3% on $138,270 above $9,622." -us,scenario_076,state_income_tax_before_refundable_credits,gemini-3.8-flash,llm_error,state_local_rule,False,"Wrongly claimed PolicyEngine doesn't model Idaho income tax and answered $0. Idaho taxes $138,270 at 5.3% above $9,622 and adds the $10 permanent building fund tax." -us,scenario_076,state_income_tax_before_refundable_credits,gemini-4-argon,llm_error,state_local_rule,False,"Took the $1,000 childcare subtraction, but used an outdated $21,900 head-of-household deduction, missed the $800 QBI deduction, and applied the repealed 5.695% rate with no $9,622 zero-rate amount. It then subtracted a $410 child credit." -us,scenario_076,state_income_tax_before_refundable_credits,glm-5.2,llm_error,state_local_rule,False,"Used a $22,500 deduction instead of $24,150 and skipped the childcare and QBI subtractions. It applied the repealed 5.695% rate to all $141,720 with no $9,622 zero-rate amount." -us,scenario_076,state_income_tax_before_refundable_credits,glm-5.3,llm_error,state_local_rule,False,"Took the standard deduction twice: it started from federal taxable income of about $139,795 and subtracted a $23,625 Idaho deduction again, giving $116,170. It also skipped the $9,622 zero-rate amount and subtracted a $410 child credit." -us,scenario_076,state_income_tax_before_refundable_credits,gpt-5.4-mini,llm_error,state_local_rule,False,"Gave no derivation. $6,494 is $334 below the correct figure, which matches subtracting nonrefundable child credits that the computation doesn't apply and leaving out the $10 building fund tax. The correct calculation is 5.3% × ($138,270 − $9,622) + $10." -us,scenario_076,state_income_tax_before_refundable_credits,gpt-5.4-nano,llm_error,state_local_rule,False,"Invented itemized medical adjustments and gave a loose $7,450 estimate. That matches applying 5.3% to all of about $140,000 with no $9,622 head-of-household zero-rate amount." -us,scenario_076,state_income_tax_before_refundable_credits,gpt-5.5,llm_error,state_local_rule,False,"Used a $23,350 deduction instead of $24,150, skipped the $1,000 childcare and $800 QBI subtractions, and applied 5.3% to all of $140,870 with no $9,622 zero-rate amount. It then subtracted two $173 child credits." -us,scenario_076,state_income_tax_before_refundable_credits,gpt-5.6-luna,llm_error,state_local_rule,False,"Understated taxable income at $132,020 instead of $138,270. It applied 5.3% to the full amount with no $9,622 zero-rate amount, subtracted a $440 child credit, and left out the $10 building fund tax." -us,scenario_076,state_income_tax_before_refundable_credits,gpt-5.6-sol,llm_error,state_local_rule,False,"Used the single-filer $4,930 zero-rate amount instead of the $9,622 joint/head-of-household amount, on $139,270 of taxable income, missing the $1,000 dependent-care subtraction. It also subtracted $410 of child credits and left out the $10 building fund tax." -us,scenario_076,state_income_tax_before_refundable_credits,gpt-5.6-terra,llm_error,state_local_rule,False,"Applied 5.3% to all of $139,270, missing the $1,000 Idaho dependent-care subtraction and the $9,622 head-of-household zero-rate amount. It also left out the $10 permanent building fund tax." -us,scenario_076,state_income_tax_before_refundable_credits,gpt-6-astra,llm_error,state_local_rule,False,"Subtracted $6,480 of ESI premiums from wages that were already reported gross, giving $131,790 instead of $138,270. It used a $9,960 threshold instead of $9,622, subtracted a $410 child credit, and left out the $10 building fund tax." -us,scenario_076,state_income_tax_before_refundable_credits,gpt-6-luna,llm_error,state_local_rule,False,"Applied 5.3% to all of $139,270, missing the $1,000 dependent-care subtraction and the $9,622 zero-rate amount. It subtracted $410 of child credits and left out the $10 building fund tax." -us,scenario_076,state_income_tax_before_refundable_credits,gpt-6-sol,llm_error,state_local_rule,False,"Applied 5.3% to all of $139,270 with no $9,622 head-of-household zero-rate amount and without the $1,000 dependent-care subtraction. It then subtracted $410 of child credits and left out the $10 building fund tax." -us,scenario_076,state_income_tax_before_refundable_credits,gpt-6.1-sol,llm_error,state_local_rule,False,"Got taxable income right at $138,270 but used the single-filer $4,980 zero-rate amount instead of the $9,622 amount for head-of-household filers. It then subtracted $410 of child credits that the computation doesn't apply and left out the $10 permanent building fund tax." -us,scenario_076,state_income_tax_before_refundable_credits,grok-4.3,llm_error,state_local_rule,False,"Assumed an arbitrary 4% effective rate instead of computing anything. The correct calculation is 5.3% × ($138,270 − $9,622) + $10, which is $6,828.34." -us,scenario_076,state_income_tax_before_refundable_credits,grok-4.5,llm_error,state_local_rule,False,"Applied the repealed 5.695% rate to all $141,157, with no $9,622 zero-rate amount and an understated deduction. It also wrongly denied Idaho's conformity to the federal QBI deduction and skipped the $1,000 dependent-care subtraction." -us,scenario_076,state_income_tax_before_refundable_credits,grok-4.6,llm_error,state_local_rule,False,"Used a $12,450 head-of-household deduction instead of the 2026 figure of $24,150, and skipped the childcare and QBI subtractions. It then applied the repealed 5.695% rate to all $151,770 with no zero-rate amount." -us,scenario_076,state_income_tax_before_refundable_credits,grok-4.7,llm_error,state_local_rule,False,"Applied the repealed 5.695% rate to all of $136,070 instead of 5.3% on $138,270 above the $9,622 zero-rate amount. It also left out the $10 permanent building fund tax." -us,scenario_076,state_income_tax_before_refundable_credits,grok-build-0.1,llm_error,state_local_rule,False,"Subtracted ESI premiums from already-gross wages, giving AGI of $157,740, and used a $12,585 deduction instead of $24,150. It applied the outdated 5.8% rate to all taxable income with no $9,622 zero-rate amount." -us,scenario_076,state_income_tax_before_refundable_credits,inkling,llm_error,state_local_rule,False,"Applied about 5.3% to all of roughly $135,000–$140,000 with no $9,622 head-of-household zero-rate amount. That overstates tax by about $500 and leaves out the $10 building fund tax." -us,scenario_076,state_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"Gave no answer or explanation for this variable, so there was nothing to parse." -us,scenario_076,state_income_tax_before_refundable_credits,kimi-k3,llm_error,state_local_rule,False,"Used a $2,500 zero-rate amount instead of the $9,622 head-of-household amount and explicitly rejected the QBI deduction. It also skipped the $1,000 dependent-care subtraction, giving $140,070, then subtracted $410 of child credits and left out the $10 building fund tax." -us,scenario_076,state_income_tax_before_refundable_credits,minimax-m3,llm_error,state_local_rule,False,"Used an unexplained AGI of $162,405, a $3,500 head-of-household deduction instead of $24,150, and the repealed 5.695% rate. It then subtracted a nonexistent $1,000-per-child Idaho credit." -us,scenario_076,state_income_tax_before_refundable_credits,muse-spark-1.3,llm_error,state_local_rule,False,"Applied the repealed 5.695% rate to all of $140,595 with an outdated deduction. It skipped the childcare and QBI subtractions and had no $9,622 zero-rate amount." -us,scenario_076,state_income_tax_before_refundable_credits,muse-wonder,llm_error,state_local_rule,False,"Applied the repealed 5.69% rate to all of $140,070 with no $9,622 zero-rate amount and without the childcare and QBI subtractions. It also subtracted $410 of child credits and $465 of grocery credit, but the grocery credit is refundable and doesn't belong in a before-refundable figure." -us,scenario_076,state_income_tax_before_refundable_credits,ox-alpha,llm_error,state_local_rule,False,"Used an incorrect 5.305% rate and invented $1,500 per-dependent deductions, which Idaho doesn't have. It skipped the $1,000 dependent-care and $800 QBI subtractions and had no $9,622 zero-rate amount." -us,scenario_076,state_income_tax_before_refundable_credits,qwen-3.7-max,llm_error,state_local_rule,False,"Treated a single parent as married filing jointly with a $30,000 deduction and reported $96,448 of taxable income, which doesn't follow from its own $164,220 AGI. It also used the outdated 5.8% rate." -us,scenario_076,state_income_tax_before_refundable_credits,qwen3.8-max,llm_error,state_local_rule,False,"Used Idaho's repealed graduated brackets (1%/3%/5.5%) instead of the flat 5.3% above $9,622. It also subtracted an invented $2,400 Idaho deduction from an understated $121,620 federal taxable income." +us,scenario_076,state_income_tax_before_refundable_credits,claude-fable-5,llm_error,state_local_rule,False,"Got taxable income of $139,270 by leaving out the $1,000 Idaho dependent-care subtraction. It then taxed all of it at 5.3% without the $9,622 HoH zero-rate amount and subtracted a $410 child credit that the 2026 computation does not apply. It also skipped the $10 permanent building fund tax and then nudged the result up to $7,099 for no stated reason." +us,scenario_076,state_income_tax_before_refundable_credits,claude-fable-5.1,llm_error,state_local_rule,False,"Included the $1,000 dependent-care subtraction but left out the $800 QBI deduction on the rental income, giving $139,070 instead of $138,270. It taxed the full amount at 5.3% instead of only the part above the $9,622 HoH zero-rate amount, subtracted a $410 child credit the 2026 computation does not apply, and left out the $10 permanent building fund tax." +us,scenario_076,state_income_tax_before_refundable_credits,claude-haiku-4.5,llm_error,state_local_rule,False,"Filed as single with a $15,000 standard deduction instead of head of household with $24,150. It counted the $9,600 of non-taxable child support as income, subtracted ESI premiums from AGI, and added an invented $9,380 adjustment, producing $161,720 of taxable income. It then applied graduated brackets instead of the 5.3% flat rate above the $9,622 zero-rate amount." +us,scenario_076,state_income_tax_before_refundable_credits,claude-haiku-5.5,llm_error,state_local_rule,False,"Gave no derivation. The correct path is 5.3% × ($138,270 − $9,622) + $10 = $6,828.34. The $5,800 answer is about $1,028 too low, which fits over-deducting from AGI and subtracting dependent credits that do not reduce the 2026 liability." +us,scenario_076,state_income_tax_before_refundable_credits,claude-opus-4.7,llm_error,state_local_rule,False,"Used the old 5.695% rate instead of 5.3% and a $23,625 HoH standard deduction instead of $24,150. It left out the $1,000 dependent-care subtraction and the $800 QBI deduction, then raised its own $8,007 figure to $8,204 even though it said the credits reduce tax." +us,scenario_076,state_income_tax_before_refundable_credits,claude-opus-4.8,llm_error,state_local_rule,False,"Used the old 5.695% rate, a $22,500 HoH standard deduction instead of $24,150, and a $3,420 threshold instead of the $9,622 HoH zero-rate amount. It also left out the $1,000 subtraction and the $800 QBI deduction, then raised its own $7,876 figure to $9,112 with no basis." +us,scenario_076,state_income_tax_before_refundable_credits,claude-opus-5,llm_error,state_local_rule,False,"Used a $24,500 standard deduction and left out the $1,000 dependent-care subtraction and the $800 QBI deduction. It applied 5.3% to the full $139,720 with no $9,622 HoH zero-rate amount, then raised the result to $7,480 even though it said credits reduce it." +us,scenario_076,state_income_tax_before_refundable_credits,claude-opus-5.5,llm_error,state_local_rule,False,"Stopped at AGI minus the standard deduction ($140,070) and missed the $1,000 Idaho dependent-care subtraction and the $800 QBI deduction. It used a $9,346 zero-rate amount instead of $9,622, subtracted a $410 child credit the 2026 computation does not apply, and left out the $10 permanent building fund tax." +us,scenario_076,state_income_tax_before_refundable_credits,claude-sonnet-4.6,llm_error,state_local_rule,False,"Filed as single with a $15,000 standard deduction instead of HoH with $24,150. It invented personal exemptions of 3 × $4,714, which Idaho does not allow, used the old 5.695% rate on the full amount with no $9,622 zero-rate amount, and subtracted a $100 child-care credit Idaho does not have." +us,scenario_076,state_income_tax_before_refundable_credits,claude-sonnet-5,llm_error,state_local_rule,False,"Used a $16,000 standard deduction instead of the $24,150 HoH amount and the old 5.695% rate on all of taxable income. It left out the $1,000 subtraction, the $800 QBI deduction and the $9,622 zero-rate amount, then raised its own $8,443 to $9,400 with no rule behind it." +us,scenario_076,state_income_tax_before_refundable_credits,claude-sonnet-5.5,llm_error,state_local_rule,False,"Applied 5.3% to the full $140,070, missing both the $9,622 HoH zero-rate amount and the $1,000 dependent-care subtraction plus the $800 QBI deduction. It also subtracted a $410 child credit the 2026 computation does not apply and left out the $10 permanent building fund tax." +us,scenario_076,state_income_tax_before_refundable_credits,deepseek-v4-flash-0731,llm_error,state_local_rule,False,"Used a $19,900 HoH standard deduction instead of $24,150 and the outdated 5.8% rate on the whole amount instead of 5.3% above the $9,622 zero-rate amount. It also left out the $1,000 dependent-care subtraction and the $800 QBI deduction." +us,scenario_076,state_income_tax_before_refundable_credits,deepseek-v4-pro,llm_error,state_local_rule,False,"Lowered AGI to $157,740 by subtracting the $6,480 ESI premiums, although AGI is $164,220. It used a $23,200 standard deduction instead of $24,150 and the outdated 5.8% rate with no $9,622 zero-rate amount, and left out the $1,000 subtraction, the $800 QBI deduction and the $10 building fund tax." +us,scenario_076,state_income_tax_before_refundable_credits,deepseek-v4-pro-0813,llm_error,state_local_rule,False,"Subtracted the ESI premiums from AGI ($157,740 instead of $164,220) and used a $12,155 HoH standard deduction instead of $24,150. It applied the old 5.695% rate to the full amount instead of 5.3% above the $9,622 zero-rate amount, and the answer it submitted ($8,247.54) does not match the $8,291.07 in its own reasoning." +us,scenario_076,state_income_tax_before_refundable_credits,deepseek-v4.1-flash,llm_error,state_local_rule,False,"Used a 5.0% rate instead of 5.3% on the full $140,070, with no $9,622 zero-rate amount and without the $1,000 subtraction or the $800 QBI deduction. It subtracted a $410 child credit and a $40 CDCC, neither of which reduces the 2026 Idaho liability." +us,scenario_076,state_income_tax_before_refundable_credits,gemini-3-flash-preview,llm_error,state_local_rule,False,"Used an unsupported taxable income of $130,867 instead of $138,270 and the outdated 5.8% rate instead of 5.3% above the $9,622 HoH zero-rate amount. It also subtracted a $410 child credit the 2026 computation does not apply." +us,scenario_076,state_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,state_local_rule,False,"Gave no derivation. The correct path is 5.3% × ($138,270 − $9,622) + $10 = $6,828.34. The $8,100 answer fits applying the old 5.695%–5.8% rate to roughly $140,000 with no HoH zero-rate amount." +us,scenario_076,state_income_tax_before_refundable_credits,gemini-3.1-pro-preview,llm_error,state_local_rule,False,"Used the old 5.695% rate instead of 5.3% on taxable income of $129,750, which is about $8,500 below the correct $138,270. It did not apply the rate only above the $9,622 HoH zero-rate amount and left out the $10 building fund tax." +us,scenario_076,state_income_tax_before_refundable_credits,gemini-3.5-flash,llm_error,state_local_rule,False,"Applied the outdated 5.8% rate instead of 5.3%. Its result implies about $145,700 of taxable income, so it missed the $1,000 subtraction, the $800 QBI deduction and the $9,622 HoH zero-rate amount, and it also subtracted child credits the 2026 computation does not apply." +us,scenario_076,state_income_tax_before_refundable_credits,gemini-3.5-flash-lite,llm_error,state_local_rule,False,"Gave no derivation. $7,322 is roughly 5.3% applied to all ~$138,000 of taxable income, which means it skipped the $9,622 HoH zero-rate amount that cuts the tax to $6,818.34 before the $10 building fund tax." +us,scenario_076,state_income_tax_before_refundable_credits,gemini-3.6-flash,llm_error,state_local_rule,False,"Gave no derivation. $6,985 matches 5.3% on roughly $139,500 of taxable income with no $9,622 HoH zero-rate amount, minus a $410 child credit that the 2026 computation does not apply." +us,scenario_076,state_income_tax_before_refundable_credits,gemini-3.7-flash,llm_error,state_local_rule,False,"Gave no derivation. $7,665 is $837 above the correct $6,828.34, which fits applying the old 5.695% rate or ignoring the $9,622 HoH zero-rate amount instead of 5.3% on $128,648 plus the $10 building fund tax." +us,scenario_076,state_income_tax_before_refundable_credits,gemini-3.8-flash,llm_error,state_local_rule,False,"Claimed PolicyEngine does not model Idaho income tax and returned $0. PolicyEngine does compute it: 5.3% on Idaho taxable income above the $9,622 HoH zero-rate amount plus the $10 building fund tax, which is $6,828.34." +us,scenario_076,state_income_tax_before_refundable_credits,gemini-4-argon,llm_error,state_local_rule,False,"Used a $21,900 HoH standard deduction instead of $24,150, left out the $800 QBI deduction, and applied the old 5.695% rate to all $141,320. It skipped the $9,622 zero-rate amount and subtracted a $410 child credit the 2026 computation does not apply." +us,scenario_076,state_income_tax_before_refundable_credits,glm-5.2,llm_error,state_local_rule,False,"Applied the old 5.695% rate to all of $141,720, which came from a $22,500 standard deduction instead of $24,150. It missed the $1,000 subtraction, the $800 QBI deduction, the $9,622 HoH zero-rate amount and the $10 building fund tax." +us,scenario_076,state_income_tax_before_refundable_credits,glm-5.3,llm_error,state_local_rule,False,"Subtracted the HoH standard deduction twice: it started from federal taxable income (already net of it) and then took about $23,625 off again, leaving $116,170. It also skipped the $9,622 zero-rate amount and subtracted a $410 child credit the 2026 computation does not apply." +us,scenario_076,state_income_tax_before_refundable_credits,gpt-5.4-mini,llm_error,state_local_rule,False,"Gave no derivation. The correct amount is 5.3% × ($138,270 − $9,622) + $10 = $6,828.34. The $6,494 answer is $334 too low, which fits subtracting child credits that do not reduce the 2026 liability and leaving out the $10 building fund tax." +us,scenario_076,state_income_tax_before_refundable_credits,gpt-5.4-nano,llm_error,state_local_rule,False,"Said it relied on itemized medical assumptions, but the HoH standard deduction applies. Its $7,450 fits taxing all ~$140,000 at 5.3% without the $9,622 HoH zero-rate amount." +us,scenario_076,state_income_tax_before_refundable_credits,gpt-5.5,llm_error,state_local_rule,False,"Used a $23,350 standard deduction instead of $24,150 and left out the $1,000 subtraction and the $800 QBI deduction. It taxed all $140,870 at 5.3% with no $9,622 HoH zero-rate amount, subtracted two $173 child credits the 2026 computation does not apply, and left out the $10 building fund tax." +us,scenario_076,state_income_tax_before_refundable_credits,gpt-5.6-luna,llm_error,state_local_rule,False,"Got taxable income of $132,020 instead of $138,270 and applied 5.3% to the full amount with no $9,622 HoH zero-rate amount. It then subtracted a $440 child credit that the 2026 computation does not apply." +us,scenario_076,state_income_tax_before_refundable_credits,gpt-5.6-sol,llm_error,state_local_rule,False,"Used a $4,930 single-filer zero-rate threshold instead of the $9,622 HoH amount and left out the $1,000 dependent-care subtraction (taxable $139,270). It also subtracted $410 of child credits the 2026 computation does not apply and left out the $10 building fund tax." +us,scenario_076,state_income_tax_before_refundable_credits,gpt-5.6-terra,llm_error,state_local_rule,False,"Applied 5.3% to all $139,270 of taxable income. It missed the $1,000 dependent-care subtraction, the $9,622 HoH zero-rate amount and the $10 building fund tax." +us,scenario_076,state_income_tax_before_refundable_credits,gpt-6-astra,llm_error,state_local_rule,False,"Subtracted the $6,480 ESI premiums as an extra deduction, cutting taxable income to $131,790 instead of $138,270. It used a $9,960 zero-rate amount instead of $9,622 and subtracted $410 of child credits the 2026 computation does not apply." +us,scenario_076,state_income_tax_before_refundable_credits,gpt-6-luna,llm_error,state_local_rule,False,"Applied 5.3% to all $139,270, leaving out the $1,000 dependent-care subtraction and the $9,622 HoH zero-rate amount. It also subtracted $410 of child credits the 2026 computation does not apply and left out the $10 building fund tax." +us,scenario_076,state_income_tax_before_refundable_credits,gpt-6-sol,llm_error,state_local_rule,False,"Taxed all $139,270 at 5.3%, missing the $1,000 dependent-care subtraction and the $9,622 HoH zero-rate amount. It subtracted $410 of child credits the 2026 computation does not apply and left out the $10 building fund tax." +us,scenario_076,state_income_tax_before_refundable_credits,gpt-6.1-sol,llm_error,state_local_rule,False,"Got the correct $138,270 of taxable income but used a $4,980 single-filer zero-rate threshold instead of the $9,622 HoH amount. It subtracted $410 of child credits the 2026 computation does not apply and left out the $10 building fund tax." +us,scenario_076,state_income_tax_before_refundable_credits,gpt-6.1-terra,llm_error,state_local_rule,False,"$7,013.71 equals 5.3% × $140,070 − $410. It missed the $1,000 subtraction, the $800 QBI deduction and the $9,622 HoH zero-rate amount, subtracted child credits the 2026 computation does not apply, and left out the $10 building fund tax." +us,scenario_076,state_income_tax_before_refundable_credits,grok-4.3,llm_error,state_local_rule,False,"Applied a guessed 4% effective rate instead of computing 5.3% on taxable income above the $9,622 HoH zero-rate amount ($128,648 × 5.3% = $6,818.34) plus the $10 building fund tax." +us,scenario_076,state_income_tax_before_refundable_credits,grok-4.5,llm_error,state_local_rule,False,"Explicitly refused the $800 QBI deduction, left out the $1,000 dependent-care subtraction, and applied the old 5.695% rate to all ~$141,157 instead of 5.3% above the $9,622 HoH zero-rate amount." +us,scenario_076,state_income_tax_before_refundable_credits,grok-4.6,llm_error,state_local_rule,False,"Used a $12,450 HoH standard deduction instead of the 2026 amount of $24,150, inflating taxable income to $151,770. It applied the old 5.695% rate with no $9,622 zero-rate amount, and left out the $1,000 subtraction and the $800 QBI deduction." +us,scenario_076,state_income_tax_before_refundable_credits,grok-4.7,llm_error,state_local_rule,False,"Applied the old 5.695% rate to all of a $136,070 taxable income that was itself wrong. The correct calculation is 5.3% on the $128,648 of the $138,270 taxable income that lies above the $9,622 HoH zero-rate amount, plus the $10 building fund tax." +us,scenario_076,state_income_tax_before_refundable_credits,grok-build-0.1,llm_error,state_local_rule,False,"Subtracted the ESI premiums from AGI ($157,740 instead of $164,220) and used a $12,585 standard deduction instead of $24,150. It applied the outdated 5.8% rate to the full amount with no $9,622 HoH zero-rate amount." +us,scenario_076,state_income_tax_before_refundable_credits,inkling,llm_error,state_local_rule,False,"Applied roughly 5.3% to all ~$135,000–$140,000 of taxable income, ignoring the $9,622 HoH zero-rate amount. That amount brings the tax down to $6,818.34 before the $10 building fund tax." +us,scenario_076,state_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"Did not return a value or explanation for state_income_tax_before_refundable_credits, so there was nothing to score." +us,scenario_076,state_income_tax_before_refundable_credits,kimi-k3,llm_error,state_local_rule,False,"Explicitly rejected the $800 QBI deduction and the $1,000 Idaho dependent-care subtraction, leaving taxable income at $140,070. It used a $2,500 zero-rate threshold instead of the $9,622 HoH amount and subtracted $410 of child credits the 2026 computation does not apply." +us,scenario_076,state_income_tax_before_refundable_credits,minimax-m3,llm_error,state_local_rule,False,"Used an invented AGI of $162,405 and a $3,500 HoH standard deduction instead of $24,150, and applied the old 5.695% rate to the full amount. It then subtracted a made-up $1,000-per-child credit ($2,000) that does not exist in Idaho's 2026 computation." +us,scenario_076,state_income_tax_before_refundable_credits,muse-spark-1.3,llm_error,state_local_rule,False,"Applied the old 5.695% rate to all ~$140,595 of taxable income, built on a $23,625 standard deduction. It missed the $1,000 subtraction, the $800 QBI deduction, the 5.3% rate, the $9,622 HoH zero-rate amount and the $10 building fund tax." +us,scenario_076,state_income_tax_before_refundable_credits,muse-wonder,llm_error,state_local_rule,False,"Applied about 5.69% to all $140,070, missing the 5.3% rate, the $9,622 HoH zero-rate amount, the $1,000 subtraction and the $800 QBI deduction. It subtracted $410 of child credits plus a $465 grocery credit, which is refundable and is excluded from tax before refundable credits." +us,scenario_076,state_income_tax_before_refundable_credits,ox-alpha,llm_error,state_local_rule,False,"Invented $1,500-per-dependent deductions in place of the actual $1,000 dependent-care subtraction and $800 QBI deduction. It used a 5.305% rate on the full $137,070 with no $9,622 HoH zero-rate amount and left out the $10 building fund tax." +us,scenario_076,state_income_tax_before_refundable_credits,qwen-3.7-max,llm_error,state_local_rule,False,"Used a married-filing-jointly $30,000 standard deduction for a single parent who files as head of household, and made an arithmetic error that produced $96,448 of taxable income. It then applied the outdated 5.8% rate instead of 5.3% above the $9,622 zero-rate amount." +us,scenario_076,state_income_tax_before_refundable_credits,qwen3.8-max,llm_error,state_local_rule,False,"Applied graduated 1%/3%/5.5% brackets instead of the 5.3% flat rate above the $9,622 HoH zero-rate amount. It also started from a $121,620 federal taxable income and took an invented $2,400 Idaho standard deduction instead of $164,220 AGI minus the $24,150, $1,000 and $800 deductions." us,scenario_076,state_refundable_credits,claude-fable-5,llm_error,thresholds_rates,False,"Correctly identified the refundable grocery credit and the 3 eligible members, but used the old $120 per-person rate. HB 231 raised it to $155 for 2026, so the answer is 3 × $155 = $465, not $360." us,scenario_076,state_refundable_credits,claude-haiku-4.5,llm_error,categorical_eligibility,False,"Said Idaho has no refundable state credits, which ignores the refundable grocery credit. That credit has no income test and pays $155 for each of the 3 household members, totaling $465." us,scenario_076,state_refundable_credits,claude-haiku-5.5,llm_error,categorical_eligibility,False,"Said no Idaho refundable credits applied and missed the grocery credit. It is refundable regardless of income and pays $155 per member for 2026, so 3 members get $465." @@ -6600,111 +6763,113 @@ us,scenario_077,snap,claude-sonnet-5,llm_error,taxable_income_or_deductions,Fals us,scenario_077,snap,gemini-3.7-flash,llm_error,other,False,"The model’s explanation correctly states that the one-person household exceeds the SNAP net-income limit and explicitly concludes “value = 0,” but it submitted 276. The numeric output contradicts its own eligibility conclusion and should have been 0." us,scenario_077,snap,grok-4.3,llm_error,thresholds_rates,False,"The model labeled the household low-income without applying the one-person SNAP net-income and benefit calculations to its $26,006 of wages. After the allowable earned-income and standard deductions, the household does not generate an eligible allotment, so the asserted $2,400 benefit has no valid computation." us,scenario_077,snap,grok-4.6,llm_error,categorical_eligibility,False,The model incorrectly awarded the $23 minimum allotment after determining that the regular formula produced zero. Broad-based categorical eligibility does not entitle a household failing the applicable net-income or benefit test to the minimum allotment; the minimum applies only to an otherwise eligible one- or two-person household. -us,scenario_077,state_income_tax_before_refundable_credits,claude-fable-5,reference_later_law,taxable_income_or_deductions,False,"The model correctly reached 3% × ($23,006 − $12,500) = $315.18, then raised it to $496 with no stated basis. It also used the un-indexed $12,500 deduction instead of the 2026 inflation-adjusted $12,835, which gives $305.14." -us,scenario_077,state_income_tax_before_refundable_credits,claude-fable-5.1,reference_later_law,taxable_income_or_deductions,False,"The model subtracted the base-year $12,500 standard deduction. Louisiana indexes the deduction for inflation starting in 2026, making it $12,835, so tax is 3% × $10,171.18 = $305.14, not $315.18." -us,scenario_077,state_income_tax_before_refundable_credits,claude-haiku-4.5,reference_later_law,taxable_income_or_deductions,False,"The model claimed Louisiana has no state individual income tax. Louisiana levies a flat 3% tax on AGI above the $12,835 standard deduction, which gives $305.14 here." -us,scenario_077,state_income_tax_before_refundable_credits,claude-haiku-5.5,reference_later_law,taxable_income_or_deductions,False,"The model asserted that a large exemption plus the standard deduction wipes out the taxable base. Louisiana's only deduction is the single $12,835 standard deduction (the personal exemption was folded into it), which leaves $10,171.18 taxable at 3% = $305.14." -us,scenario_077,state_income_tax_before_refundable_credits,claude-opus-4.7,reference_later_law,taxable_income_or_deductions,False,"The model applied the flat 3% rate correctly but subtracted the base-year $12,500 standard deduction. It should have used the 2026 inflation-indexed $12,835, giving $305.14 rather than $315." -us,scenario_077,state_income_tax_before_refundable_credits,claude-opus-4.8,reference_later_law,taxable_income_or_deductions,False,"The model used $12,500 as the single deduction and never applied Louisiana's 2026 inflation indexing, which raises it to $12,835. 3% of $10,171.18 is $305.14, not $315." -us,scenario_077,state_income_tax_before_refundable_credits,claude-opus-5,reference_later_law,taxable_income_or_deductions,False,"The model computed roughly $315 using the un-indexed $12,500 deduction, then raised it to $446 citing capital-loss treatment and rounding that have no basis. The capital loss is already capped at $3,000 in AGI. With the 2026 indexed deduction of $12,835, the tax is $305.14." -us,scenario_077,state_income_tax_before_refundable_credits,claude-opus-5.5,reference_later_law,taxable_income_or_deductions,False,"The model used the $12,500 standard deduction instead of the 2026 inflation-adjusted $12,835, which overstates taxable income by $335 and tax by about $10 ($315.18 instead of $305.14)." -us,scenario_077,state_income_tax_before_refundable_credits,claude-sonnet-4.6,reference_later_law,taxable_income_or_deductions,False,"The model used repealed pre-reform deductions: a $4,500 personal exemption and a deduction for federal income tax paid. Under the 2025 reform the single $12,835 standard deduction replaces both, so taxable income is $10,171.18, not $17,705, and tax is $305.14." -us,scenario_077,state_income_tax_before_refundable_credits,claude-sonnet-5,reference_later_law,taxable_income_or_deductions,False,"The model reached about $315 using the un-indexed $12,500 deduction, then raised it to $448 by citing federal-based adjustments and personal exemption credits that no longer exist under Louisiana's flat tax. The correct result is 3% × ($23,006.18 − $12,835) = $305.14." -us,scenario_077,state_income_tax_before_refundable_credits,claude-sonnet-5.5,reference_later_law,taxable_income_or_deductions,False,"The model assumed a $12,500 standard deduction and missed the 2026 inflation adjustment to $12,835, giving $315.18 instead of $305.14." -us,scenario_077,state_income_tax_before_refundable_credits,deepseek-v4-flash-0731,reference_later_law,taxable_income_or_deductions,False,"The model's taxable base of $7,606 implies it subtracted $15,400 from AGI, which is not Louisiana's single standard deduction. The correct 2026 deduction is $12,835, leaving $10,171.18 taxed at 3% = $305.14." -us,scenario_077,state_income_tax_before_refundable_credits,deepseek-v4-pro,reference_later_law,taxable_income_or_deductions,False,"The model used the base-year $12,500 standard deduction instead of the 2026 inflation-indexed $12,835, so it got $315.18 instead of $305.14." -us,scenario_077,state_income_tax_before_refundable_credits,deepseek-v4-pro-0813,reference_later_law,taxable_income_or_deductions,False,"The model used repealed pre-2025 Louisiana law: a deduction for federal income tax, a $4,500 deduction, a $1,000 exemption, and graduated 1.85%/3.5% brackets. Current law applies a flat 3% to AGI minus the $12,835 standard deduction, giving $305.14." -us,scenario_077,state_income_tax_before_refundable_credits,deepseek-v4.1-flash,reference_later_law,taxable_income_or_deductions,False,"The model subtracted the un-indexed $12,500 deduction. For 2026 the inflation-adjusted amount is $12,835, so the tax is $305.14, not $315.18." -us,scenario_077,state_income_tax_before_refundable_credits,gemini-3-flash-preview,reference_later_law,taxable_income_or_deductions,False,"The model subtracted the $8,389 employer health premiums from listed gross wages, getting a $14,617 AGI instead of $23,006.18. It then used the repealed $4,500 exemption and the old 1.85% bottom bracket instead of the flat 3% rate on AGI above $12,835." -us,scenario_077,state_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,reference_later_law,taxable_income_or_deductions,False,"The model gave no computation. Its $158 implies only about $5,267 taxable at 3%, far below the correct $23,006.18 − $12,835 = $10,171.18, which yields $305.14." -us,scenario_077,state_income_tax_before_refundable_credits,gemini-3.1-pro-preview,reference_later_law,taxable_income_or_deductions,False,"The model deducted employer health premiums from listed wages (AGI $14,617 instead of $23,006.18). It also stacked a repealed $4,500 personal exemption on a $4,500 standard deduction and applied the old 1.85% bracket instead of the flat 3% rate on AGI above $12,835." -us,scenario_077,state_income_tax_before_refundable_credits,gemini-3.5-flash,reference_later_law,taxable_income_or_deductions,False,"The model cut AGI to $14,617 by subtracting the $8,389 employer health premiums from listed gross wages. It then applied the pre-reform $4,500 exemption and 1.85% bracket rather than the flat 3% on AGI ($23,006.18) above the $12,835 standard deduction." -us,scenario_077,state_income_tax_before_refundable_credits,gemini-3.5-flash-lite,reference_later_law,taxable_income_or_deductions,False,"The model claimed deductions and exemptions eliminate tax. Louisiana's only deduction is the $12,835 single standard deduction, which leaves $10,171.18 taxable at 3% = $305.14." -us,scenario_077,state_income_tax_before_refundable_credits,gemini-3.6-flash,reference_later_law,taxable_income_or_deductions,False,"The model's $315.18 equals 3% × ($23,006 − $12,500), so it used the un-indexed deduction instead of the 2026 inflation-adjusted $12,835, which gives $305.14." -us,scenario_077,state_income_tax_before_refundable_credits,gemini-3.7-flash,reference_later_law,taxable_income_or_deductions,False,"The model cited a standard deduction plus a personal exemption and gave inconsistent figures ($130 in its explanation, $152 submitted). Both imply oversized deductions; the personal exemption is repealed and the single $12,835 deduction leaves $10,171.18 taxable at 3% = $305.14." -us,scenario_077,state_income_tax_before_refundable_credits,gemini-3.8-flash,reference_later_law,taxable_income_or_deductions,False,"The model wrongly asserted that PolicyEngine does not model Louisiana income tax. Louisiana's flat 3% tax on AGI above the $12,835 standard deduction yields $305.14." -us,scenario_077,state_income_tax_before_refundable_credits,gemini-4-argon,reference_later_law,taxable_income_or_deductions,False,"The model applied the base-year $12,500 single standard deduction and did not index it to the 2026 amount of $12,835. That produced $315.18 instead of $305.14." -us,scenario_077,state_income_tax_before_refundable_credits,glm-5.2,reference_later_law,taxable_income_or_deductions,False,"The model correctly built AGI of $23,006 with the $3,000 loss cap but used the un-indexed $12,500 deduction. The 2026 inflation-adjusted $12,835 gives $305.14, not $315.18." -us,scenario_077,state_income_tax_before_refundable_credits,glm-5.3,reference_later_law,taxable_income_or_deductions,False,"The model applied the repealed 1.85% bottom-bracket rate instead of Louisiana's flat 3% rate. It also used the un-indexed $12,500 deduction instead of $12,835; the correct tax is 3% × $10,171.18 = $305.14." -us,scenario_077,state_income_tax_before_refundable_credits,gpt-5.4-mini,reference_later_law,taxable_income_or_deductions,False,"The model claimed taxable income falls below a lowest-bracket threshold. Louisiana has no zero bracket beyond the $12,835 standard deduction, so $10,171.18 is taxable at 3% = $305.14." -us,scenario_077,state_income_tax_before_refundable_credits,gpt-5.4-nano,reference_later_law,taxable_income_or_deductions,False,"The model assumed low wage income produces zero tax without computing anything. AGI of $23,006.18 exceeds the $12,835 standard deduction by $10,171.18, which is taxed at 3% = $305.14." -us,scenario_077,state_income_tax_before_refundable_credits,gpt-5.5,reference_later_law,taxable_income_or_deductions,False,"The model used a $12,500 single standard deduction. Louisiana indexes it for inflation starting in 2026, to $12,835, so the tax is $305.14 rather than $315.18." -us,scenario_077,state_income_tax_before_refundable_credits,gpt-5.6-luna,reference_later_law,taxable_income_or_deductions,False,"The model subtracted the un-indexed $12,500 deduction instead of the 2026 inflation-adjusted $12,835, which overstates the tax at $315.18 versus $305.14." -us,scenario_077,state_income_tax_before_refundable_credits,gpt-5.6-sol,reference_later_law,taxable_income_or_deductions,False,"The model used the base-year $12,500 Louisiana standard deduction rather than the 2026 indexed $12,835, giving 3% × $10,506 instead of 3% × $10,171.18 = $305.14." -us,scenario_077,state_income_tax_before_refundable_credits,gpt-5.6-terra,reference_later_law,taxable_income_or_deductions,False,"The model stacked a $4,500 personal exemption on top of the standard deduction. The 2025 reform repealed that exemption and folded it into the single standard deduction, which is $12,835 for 2026, so taxable income is $10,171.18 and tax is $305.14." -us,scenario_077,state_income_tax_before_refundable_credits,gpt-6-astra,reference_later_law,taxable_income_or_deductions,False,"The model correctly recognized that the deduction is inflation-indexed for 2026 but used $12,875 instead of $12,835. That understated taxable income by $40 and gave $303.93 instead of $305.14." -us,scenario_077,state_income_tax_before_refundable_credits,gpt-6-luna,reference_later_law,taxable_income_or_deductions,False,"The model used the $12,500 standard deduction without the 2026 inflation adjustment to $12,835, producing $315.18 instead of $305.14." -us,scenario_077,state_income_tax_before_refundable_credits,gpt-6-sol,reference_later_law,taxable_income_or_deductions,False,"The model subtracted $12,500 rather than the 2026 inflation-indexed single deduction of $12,835, so it overstated tax at $315.18 versus $305.14." -us,scenario_077,state_income_tax_before_refundable_credits,gpt-6.1-sol,reference_later_law,taxable_income_or_deductions,False,"The model applied the un-indexed $12,500 standard deduction. The 2026 amount is $12,835, which leaves $10,171.18 taxable at 3% = $305.14." -us,scenario_077,state_income_tax_before_refundable_credits,grok-4.3,reference_later_law,taxable_income_or_deductions,False,"The model claimed taxable income is zero or negative after deductions. AGI of $23,006.18 minus the $12,835 standard deduction leaves $10,171.18, taxed at 3% = $305.14." -us,scenario_077,state_income_tax_before_refundable_credits,grok-4.5,reference_later_law,taxable_income_or_deductions,False,"The model used pre-reform law: a $4,500 exemption with graduated 1.85%/3.5% brackets. Louisiana now applies a flat 3% to AGI minus the $12,835 standard deduction, giving $305.14." -us,scenario_077,state_income_tax_before_refundable_credits,grok-4.6,reference_later_law,taxable_income_or_deductions,False,"The model used the base-year $12,500 standard deduction instead of the 2026 inflation-adjusted $12,835, yielding $315 instead of $305.14." -us,scenario_077,state_income_tax_before_refundable_credits,grok-4.7,reference_later_law,taxable_income_or_deductions,False,"The model correctly noted the flat 3% rate and the repeal of the federal-tax deduction, but subtracted the un-indexed $12,500 instead of the 2026 indexed $12,835. That gave $315.18 instead of $305.14." -us,scenario_077,state_income_tax_before_refundable_credits,grok-build-0.1,reference_later_law,taxable_income_or_deductions,False,"The model subtracted employer health premiums from listed gross wages, getting a $14,617 AGI instead of $23,006.18. It then used the old $4,500 deduction and 1.85% bracket instead of the flat 3% on AGI above $12,835." -us,scenario_077,state_income_tax_before_refundable_credits,inkling,reference_later_law,taxable_income_or_deductions,False,"The model used a $12,500 single standard deduction and missed the 2026 inflation indexing to $12,835. That gave $315 instead of $305.14." -us,scenario_077,state_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"The model returned no value or explanation for state_income_tax_before_refundable_credits, so nothing could be scored against the $305.14 reference." -us,scenario_077,state_income_tax_before_refundable_credits,kimi-k3,reference_later_law,taxable_income_or_deductions,False,"The model subtracted the un-indexed $12,500 deduction rather than the 2026 inflation-adjusted $12,835, overstating tax at $315.18 versus $305.14." -us,scenario_077,state_income_tax_before_refundable_credits,minimax-m3,reference_later_law,taxable_income_or_deductions,False,"The model claimed Louisiana has no state income tax. Louisiana levies a flat 3% individual income tax on AGI above the $12,835 standard deduction, which gives $305.14 here." -us,scenario_077,state_income_tax_before_refundable_credits,muse-spark-1.3,reference_later_law,taxable_income_or_deductions,False,"The model used $12,500 as the standard deduction instead of the 2026 indexed $12,835, computing 3% × $10,506 = $315.18 rather than 3% × $10,171.18 = $305.14." -us,scenario_077,state_income_tax_before_refundable_credits,muse-wonder,reference_later_law,taxable_income_or_deductions,False,"The model applied the base-year $12,500 single standard deduction without the 2026 inflation adjustment to $12,835, so its $315.18 exceeds the correct $305.14." -us,scenario_077,state_income_tax_before_refundable_credits,ox-alpha,reference_later_law,taxable_income_or_deductions,False,"The model subtracted the federal $16,100 standard deduction plus a repealed $4,500 Louisiana exemption. Louisiana uses its own single standard deduction of $12,835, so taxable income is $10,171.18, not $2,406, and tax is $305.14." -us,scenario_077,state_income_tax_before_refundable_credits,qwen-3.7-max,reference_later_law,taxable_income_or_deductions,False,"The model skipped the $3,000 capital-loss limit, getting a $18,038 AGI instead of $23,006.18. It then applied the pre-reform $4,500 exemption and graduated 1.85%/3.5% brackets instead of the flat 3% on AGI above the $12,835 standard deduction." -us,scenario_077,state_income_tax_before_refundable_credits,qwen3.8-max,reference_later_law,taxable_income_or_deductions,False,"The model's $347.24 implies about $11,575 of taxable income at 3%, which means it deducted only about $11,431 from AGI. The 2026 Louisiana standard deduction is $12,835, leaving $10,171.18 taxable and $305.14 of tax." +us,scenario_077,state_income_tax_before_refundable_credits,claude-fable-5,reference_later_law,taxable_income_or_deductions,False,"The model used the unindexed $12,500 deduction to get $315.18, then raised the answer to $496 with no basis. The frozen reference uses a $12,835 deduction and gives $305.14; this output is excluded from scoring under d994." +us,scenario_077,state_income_tax_before_refundable_credits,claude-fable-5.1,reference_later_law,taxable_income_or_deductions,False,"The model used the 2025 base standard deduction of $12,500. That produced $315.18. The frozen reference uses a $12,835 deduction and gives $305.14; this output is excluded from scoring under d994." +us,scenario_077,state_income_tax_before_refundable_credits,claude-haiku-4.5,reference_later_law,taxable_income_or_deductions,False,"The model said Louisiana has no individual income tax. Louisiana taxes income at a flat 3%. The frozen reference uses a $12,835 deduction and gives $305.14; this output is excluded from scoring under d994." +us,scenario_077,state_income_tax_before_refundable_credits,claude-haiku-5.5,reference_later_law,taxable_income_or_deductions,False,"The model assumed a large personal exemption plus the standard deduction wiped out the tax base. The 2025 reform repealed the personal exemption, and for this household the only subtraction is the standard deduction. The frozen reference uses a $12,835 deduction, leaves $10,171.18 taxable at 3% and gives $305.14; this output is excluded from scoring under d994." +us,scenario_077,state_income_tax_before_refundable_credits,claude-opus-4.7,reference_later_law,taxable_income_or_deductions,False,"The model applied the flat 3% rate correctly but used the unindexed $12,500 standard deduction. The frozen reference uses a $12,835 deduction and gives $305.14; this output is excluded from scoring under d994." +us,scenario_077,state_income_tax_before_refundable_credits,claude-opus-4.8,reference_later_law,taxable_income_or_deductions,False,"The model subtracted $12,500 as the single deduction. The model submitted $315. The frozen reference uses a $12,835 deduction and gives $305.14; this output is excluded from scoring under d994." +us,scenario_077,state_income_tax_before_refundable_credits,claude-opus-5,reference_later_law,taxable_income_or_deductions,False,"The model reached about $315 using the unindexed $12,500 deduction, then raised it to $446 by citing capital-loss treatment and rounding. The $3,000 capital-loss cap is already reflected in its $23,006 AGI. The frozen reference uses a $12,835 deduction and gives $305.14; this output is excluded from scoring under d994." +us,scenario_077,state_income_tax_before_refundable_credits,claude-opus-5.5,reference_later_law,taxable_income_or_deductions,False,"The model used the $12,500 standard deduction and submitted $315.18. The frozen reference uses a $12,835 deduction and gives $305.14; this output is excluded from scoring under d994." +us,scenario_077,state_income_tax_before_refundable_credits,claude-sonnet-4.6,reference_later_law,taxable_income_or_deductions,False,"The model subtracted a $4,500 personal exemption and an $801 federal-income-tax deduction from $23,006 AGI, leaving $17,705 taxable at 3% and about $531 of tax. Louisiana ended the federal income tax deduction after 2021; the 2025 reform replaced the personal exemption with a standard deduction. The frozen reference uses a $12,835 deduction and gives $305.14; this output is excluded from scoring under d994." +us,scenario_077,state_income_tax_before_refundable_credits,claude-sonnet-5,reference_later_law,taxable_income_or_deductions,False,"The model computed about $315 with the unindexed $12,500 deduction, then added unexplained 'federal-based adjustments' to reach $448. For this household the only subtraction from AGI is the standard deduction. The frozen reference uses a $12,835 deduction and gives $305.14; this output is excluded from scoring under d994." +us,scenario_077,state_income_tax_before_refundable_credits,claude-sonnet-5.5,reference_later_law,taxable_income_or_deductions,False,"The model assumed a $12,500 standard deduction. That gives $315.18. The frozen reference uses a $12,835 deduction and gives $305.14; this output is excluded from scoring under d994." +us,scenario_077,state_income_tax_before_refundable_credits,deepseek-v4-flash-0731,reference_later_law,taxable_income_or_deductions,False,"The model's $7,606 taxable base implies a $15,400 deduction, which is not Louisiana's amount. The frozen reference uses a $12,835 deduction and gives $305.14; this output is excluded from scoring under d994." +us,scenario_077,state_income_tax_before_refundable_credits,deepseek-v4-pro,reference_later_law,taxable_income_or_deductions,False,"The model used the unindexed $12,500 standard deduction and submitted $315.18. The frozen reference uses a $12,835 deduction and gives $305.14; this output is excluded from scoring under d994." +us,scenario_077,state_income_tax_before_refundable_credits,deepseek-v4-pro-0813,reference_later_law,taxable_income_or_deductions,False,"The model used a federal-income-tax deduction that Louisiana ended after 2021, a $4,500 deduction plus a $1,000 exemption, and graduated 1.85%/3.5% brackets. Louisiana has applied a flat 3% rate since 2025. The frozen reference uses a $12,835 deduction and gives $305.14; this output is excluded from scoring under d994." +us,scenario_077,state_income_tax_before_refundable_credits,deepseek-v4.1-flash,reference_later_law,taxable_income_or_deductions,False,"The model subtracted $12,500 and submitted $315.18. The frozen reference uses a $12,835 deduction and gives $305.14; this output is excluded from scoring under d994." +us,scenario_077,state_income_tax_before_refundable_credits,gemini-3-flash-preview,reference_later_law,taxable_income_or_deductions,False,"The model subtracted $8,389 of ESI premiums from the gross wage input, which put AGI at $14,617 instead of $23,006. It then used the repealed $4,500 exemption and the old 1.85% bracket. The frozen reference applies the flat 3% rate after a $12,835 deduction and gives $305.14; this output is excluded from scoring under d994." +us,scenario_077,state_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,reference_later_law,taxable_income_or_deductions,False,"The model gave no derivation, and $158 is below the frozen reference. The frozen reference uses a $12,835 deduction and gives $305.14; this output is excluded from scoring under d994. The low figure matches taking oversized deductions or using the old 1.85% bottom bracket instead of the flat 3% rate." +us,scenario_077,state_income_tax_before_refundable_credits,gemini-3.1-pro-preview,reference_later_law,taxable_income_or_deductions,False,"The model subtracted ESI premiums from gross wages (AGI $14,617 instead of $23,006) and then took two $4,500 subtractions. It taxed the remainder at the repealed 1.85% bracket. The frozen reference applies a flat 3% after a single $12,835 deduction and gives $305.14; this output is excluded from scoring under d994." +us,scenario_077,state_income_tax_before_refundable_credits,gemini-3.5-flash,reference_later_law,taxable_income_or_deductions,False,"The model reduced AGI to $14,617 by subtracting ESI premiums from the gross wage input. It then used the repealed $4,500 exemption and 1.85% bracket. The frozen reference applies the flat 3% rate to AGI minus a $12,835 deduction and gives $305.14; this output is excluded from scoring under d994." +us,scenario_077,state_income_tax_before_refundable_credits,gemini-3.5-flash-lite,reference_later_law,taxable_income_or_deductions,False,"The model said deductions eliminate the tax. For this household the only subtraction is the standard deduction. The frozen reference uses a $12,835 deduction, leaves $10,171.18 of the $23,006.18 AGI taxable at 3% and gives $305.14; this output is excluded from scoring under d994." +us,scenario_077,state_income_tax_before_refundable_credits,gemini-3.6-flash,reference_later_law,taxable_income_or_deductions,False,"The model's $315.18 implies the unindexed $12,500 deduction. The frozen reference uses a $12,835 deduction and gives $305.14; this output is excluded from scoring under d994." +us,scenario_077,state_income_tax_before_refundable_credits,gemini-3.7-flash,reference_later_law,taxable_income_or_deductions,False,"The model cited a 'standard deduction and personal exemption' and gave $130 in its reasoning but submitted $152, so its own figures disagree. Louisiana has no personal exemption after the 2025 reform. The frozen reference applies a flat 3% to AGI minus a $12,835 deduction and gives $305.14; this output is excluded from scoring under d994." +us,scenario_077,state_income_tax_before_refundable_credits,gemini-3.8-flash,reference_later_law,taxable_income_or_deductions,False,"The model wrongly said PolicyEngine does not model Louisiana income tax. The frozen reference applies Louisiana's flat 3% to AGI minus a $12,835 deduction and gives $305.14; this output is excluded from scoring under d994." +us,scenario_077,state_income_tax_before_refundable_credits,gemini-4-argon,reference_later_law,taxable_income_or_deductions,False,"The model used the $12,500 base standard deduction and submitted $315.18. The frozen reference uses a $12,835 deduction and gives $305.14; this output is excluded from scoring under d994." +us,scenario_077,state_income_tax_before_refundable_credits,glm-5.2,reference_later_law,taxable_income_or_deductions,False,"The model correctly capped the capital loss and applied the flat 3% rate. It used the $12,500 deduction and submitted $315.18. The frozen reference uses a $12,835 deduction and gives $305.14; this output is excluded from scoring under d994." +us,scenario_077,state_income_tax_before_refundable_credits,glm-5.3,reference_later_law,taxable_income_or_deductions,False,"The model taxed income at the repealed 1.85% bottom bracket rate instead of Louisiana's flat 3%. It also used the $12,500 deduction. The frozen reference uses a $12,835 deduction and gives $305.14; this output is excluded from scoring under d994." +us,scenario_077,state_income_tax_before_refundable_credits,gpt-5.4-mini,reference_later_law,taxable_income_or_deductions,False,"The model claimed taxable income falls below a lowest-bracket threshold. Louisiana has a flat 3% rate with no zero bracket. The frozen reference uses a $12,835 deduction, leaves $10,171.18 taxable and gives $305.14; this output is excluded from scoring under d994." +us,scenario_077,state_income_tax_before_refundable_credits,gpt-5.4-nano,reference_later_law,taxable_income_or_deductions,False,"The model assumed zero tax because wage income is low. It never applied Louisiana's standard deduction and flat 3% rate to its AGI. The frozen reference uses a $12,835 deduction and gives $305.14; this output is excluded from scoring under d994." +us,scenario_077,state_income_tax_before_refundable_credits,gpt-5.5,reference_later_law,taxable_income_or_deductions,False,"The model used the $12,500 single standard deduction and submitted $315.18. The frozen reference uses a $12,835 deduction and gives $305.14; this output is excluded from scoring under d994." +us,scenario_077,state_income_tax_before_refundable_credits,gpt-5.6-luna,reference_later_law,taxable_income_or_deductions,False,"The model applied the $12,500 deduction and submitted $315.18. The frozen reference uses a $12,835 deduction and gives $305.14; this output is excluded from scoring under d994." +us,scenario_077,state_income_tax_before_refundable_credits,gpt-5.6-sol,reference_later_law,taxable_income_or_deductions,False,"The model subtracted $12,500 and submitted $315.18. The frozen reference uses a $12,835 deduction and gives $305.14; this output is excluded from scoring under d994." +us,scenario_077,state_income_tax_before_refundable_credits,gpt-5.6-terra,reference_later_law,taxable_income_or_deductions,False,"The model stacked a $4,500 personal exemption on top of the standard deduction, but the 2025 reform repealed that exemption. It also used the $12,500 deduction. The frozen reference uses a $12,835 deduction, leaves $10,171.18 taxable at 3% and gives $305.14; this output is excluded from scoring under d994." +us,scenario_077,state_income_tax_before_refundable_credits,gpt-6-astra,reference_later_law,taxable_income_or_deductions,False,"The model subtracted a $12,875 standard deduction, which it called inflation-adjusted, from a $23,006 AGI and taxed the remaining $10,131 at 3%, for $303.93. That $12,875 figure is Louisiana's withholding and estimated-tax amount. The frozen reference uses a $12,835 deduction and gives $305.14; this output is excluded from scoring under d994." +us,scenario_077,state_income_tax_before_refundable_credits,gpt-6-luna,reference_later_law,taxable_income_or_deductions,False,"The model used the unindexed $12,500 standard deduction. That gives $315.18. The frozen reference uses a $12,835 deduction and gives $305.14; this output is excluded from scoring under d994." +us,scenario_077,state_income_tax_before_refundable_credits,gpt-6-sol,reference_later_law,taxable_income_or_deductions,False,"The model subtracted the $12,500 base deduction and submitted $315.18. The frozen reference uses a $12,835 deduction and gives $305.14; this output is excluded from scoring under d994." +us,scenario_077,state_income_tax_before_refundable_credits,gpt-6.1-sol,reference_later_law,taxable_income_or_deductions,False,"The model used the $12,500 single deduction and submitted $315.18. The frozen reference uses a $12,835 deduction and gives $305.14; this output is excluded from scoring under d994." +us,scenario_077,state_income_tax_before_refundable_credits,gpt-6.1-terra,reference_later_law,taxable_income_or_deductions,False,"The model applied the unindexed $12,500 standard deduction. The model submitted $315.18. The frozen reference uses a $12,835 deduction and gives $305.14; this output is excluded from scoring under d994." +us,scenario_077,state_income_tax_before_refundable_credits,grok-4.3,reference_later_law,taxable_income_or_deductions,False,"The model claimed deductions and exemptions reduce taxable income to zero. For this household the only subtraction is the standard deduction. The frozen reference uses a $12,835 deduction, leaves $10,171.18 taxable at 3% and gives $305.14; this output is excluded from scoring under d994." +us,scenario_077,state_income_tax_before_refundable_credits,grok-4.5,reference_later_law,taxable_income_or_deductions,False,"The model used the repealed $4,500 exemption and the old 1.85%/3.5% graduated brackets. Louisiana's 2025 reform replaced these with a flat 3% rate and a standard deduction. The frozen reference uses a $12,835 deduction and gives $305.14; this output is excluded from scoring under d994." +us,scenario_077,state_income_tax_before_refundable_credits,grok-4.6,reference_later_law,taxable_income_or_deductions,False,"The model applied the flat 3% rate to AGI minus an unindexed $12,500 deduction. That gives $315. The frozen reference uses a $12,835 deduction and gives $305.14; this output is excluded from scoring under d994." +us,scenario_077,state_income_tax_before_refundable_credits,grok-4.7,reference_later_law,taxable_income_or_deductions,False,"The model correctly noted the repeal of the federal tax deduction but used the $12,500 base standard deduction and submitted $315.18. The frozen reference uses a $12,835 deduction and gives $305.14; this output is excluded from scoring under d994." +us,scenario_077,state_income_tax_before_refundable_credits,grok-build-0.1,reference_later_law,taxable_income_or_deductions,False,"The model subtracted ESI premiums from gross wages (AGI $14,617 instead of $23,006) and used the old $4,500 deduction with the repealed 1.85% bracket. The frozen reference applies a flat 3% to AGI minus a $12,835 deduction and gives $305.14; this output is excluded from scoring under d994." +us,scenario_077,state_income_tax_before_refundable_credits,inkling,reference_later_law,taxable_income_or_deductions,False,"The model used the unindexed $12,500 standard deduction and submitted $315. The frozen reference uses a $12,835 deduction and gives $305.14; this output is excluded from scoring under d994." +us,scenario_077,state_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"The model submitted no value or explanation for state_income_tax_before_refundable_credits, so there is no answer to score against $305.14." +us,scenario_077,state_income_tax_before_refundable_credits,kimi-k3,reference_later_law,taxable_income_or_deductions,False,"The model subtracted $12,500 and submitted $315.18. The frozen reference uses a $12,835 deduction and gives $305.14; this output is excluded from scoring under d994." +us,scenario_077,state_income_tax_before_refundable_credits,minimax-m3,reference_later_law,taxable_income_or_deductions,False,"The model said Louisiana has no state income tax. Louisiana levies a flat 3% income tax. The frozen reference uses a $12,835 deduction and gives $305.14; this output is excluded from scoring under d994." +us,scenario_077,state_income_tax_before_refundable_credits,muse-spark-1.3,reference_later_law,taxable_income_or_deductions,False,"The model used the $12,500 standard deduction and submitted $315.18. The frozen reference uses a $12,835 deduction and gives $305.14; this output is excluded from scoring under d994." +us,scenario_077,state_income_tax_before_refundable_credits,muse-wonder,reference_later_law,taxable_income_or_deductions,False,"The model applied the unindexed $12,500 single deduction. The frozen reference uses a $12,835 deduction and gives $305.14; this output is excluded from scoring under d994." +us,scenario_077,state_income_tax_before_refundable_credits,ox-alpha,reference_later_law,taxable_income_or_deductions,False,"The model subtracted the federal $16,100 standard deduction plus a repealed $4,500 personal exemption. The frozen Louisiana computation applies its own standard deduction and no separate exemption. The frozen reference uses a $12,835 deduction and gives $305.14; this output is excluded from scoring under d994." +us,scenario_077,state_income_tax_before_refundable_credits,qwen-3.7-max,reference_later_law,taxable_income_or_deductions,False,"The model did not apply the $3,000 capital-loss limit, which put AGI at $18,038 instead of $23,006. It then used the repealed $4,500 exemption and the old 1.85%/3.5% graduated brackets. Louisiana has applied a flat 3% rate since 2025. The frozen reference uses a $12,835 deduction and gives $305.14; this output is excluded from scoring under d994." +us,scenario_077,state_income_tax_before_refundable_credits,qwen3.8-max,reference_later_law,taxable_income_or_deductions,False,"The model's $347.24 implies about $11,575 taxable at 3%, which means it subtracted only about $11,431 from AGI. The frozen reference uses a $12,835 deduction and gives $305.14; this output is excluded from scoring under d994." us,scenario_077,state_refundable_credits,gemini-3-flash-preview,llm_error,state_local_rule,False,"The model applied Louisiana’s former 5% refundable EITC in tax year 2026. That state credit is unavailable for 2026, so multiplying an estimated federal EITC by 5% incorrectly produced $10.53 instead of zero." us,scenario_077,state_refundable_credits,gemini-3.1-pro-preview,llm_error,state_local_rule,False,"The model applied Louisiana’s former refundable EITC rate of 5% to a purported $108 federal EITC. Louisiana provides no refundable EITC for tax year 2026, so the state refundable credit is zero." us,scenario_077,state_refundable_credits,gpt-5.5,llm_error,state_local_rule,False,"The model incorrectly carried Louisiana’s former 5% refundable EITC into 2026 and also assigned a $625 federal EITC to a childless filer with $26,006 of earnings, above the childless-credit phaseout range. The unavailable state credit cannot produce the claimed $31.25." us,scenario_077,state_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"The model supplied no state_refundable_credits value or explanation, violating the required structured-output contract." us,scenario_077,tanf,kimi-k2.6,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. -us,scenario_078,federal_income_tax_before_refundable_credits,claude-fable-5,prompt_ambiguity,taxable_income_or_deductions,False,"Limited SALT to the $26,460 property tax and left out Maryland state and county income tax, which pushes SALT to the $40,400 cap. That gave taxable income of $145,467 instead of $131,527. It then misadded its own bracket pieces: $1,240 + $4,560 + $12,166 + $9,544 is $27,510, but it reported $33,499." -us,scenario_078,federal_income_tax_before_refundable_credits,claude-fable-5.1,prompt_ambiguity,taxable_income_or_deductions,False,"Put SALT at $33,365 (property tax plus about $6,905 of Maryland income tax), which undercounts the Maryland state and county income tax. The full amount takes SALT to the $40,400 cap. Itemized deductions came out $7,035 too low, so taxable income was $138,562 instead of $131,527." -us,scenario_078,federal_income_tax_before_refundable_credits,claude-haiku-4.5,prompt_ambiguity,taxable_income_or_deductions,False,"Subtracted the $2,606 of unreimbursed employee business expenses above the line, which is not allowed. It also capped SALT at the $26,460 property tax and left out Maryland state and local income tax, missing the $40,400 SALT deduction. On top of that, its bracket math on $142,861 of taxable income does not match the 2026 single schedule." -us,scenario_078,federal_income_tax_before_refundable_credits,claude-haiku-5.5,prompt_ambiguity,taxable_income_or_deductions,False,"Said itemized deductions beat the standard deduction, then never computed the tax and submitted 0. Taxable income of $131,526.91 under the 2026 single brackets gives $24,164.46." -us,scenario_078,federal_income_tax_before_refundable_credits,claude-opus-4.7,prompt_ambiguity,taxable_income_or_deductions,False,"Applied the old $10,000 SALT cap. OBBBA raised the 2026 cap to $40,400, so SALT should be the full $40,400 rather than $10,000, which understated itemized deductions by $30,400 (taxable income $161,927 instead of $131,527). It also put the top of the 22% bracket at $107,450 instead of $105,700." -us,scenario_078,federal_income_tax_before_refundable_credits,claude-opus-4.8,prompt_ambiguity,taxable_income_or_deductions,False,"Capped SALT at the old $10,000 instead of the 2026 OBBBA cap of $40,400, which overstated taxable income at $161,927. It then threw out its own $31,424 result and replaced it with an unsupported $36,757." -us,scenario_078,federal_income_tax_before_refundable_credits,claude-opus-5,prompt_ambiguity,taxable_income_or_deductions,False,"Used the expired $10,000 SALT cap instead of the 2026 cap of $40,400. Property tax plus Maryland income tax fills that cap, so itemized deductions are $68,610, not $38,210. Taxable income came out about $30,400 too high." -us,scenario_078,federal_income_tax_before_refundable_credits,claude-opus-5.5,prompt_ambiguity,taxable_income_or_deductions,False,"Included only $6,936 of Maryland income tax in SALT, for $33,396. Counting both the state and the county income tax takes SALT to the $40,400 cap. Itemized deductions were understated by $7,004, giving taxable income of $138,531 instead of $131,527." -us,scenario_078,federal_income_tax_before_refundable_credits,claude-sonnet-4.6,prompt_ambiguity,taxable_income_or_deductions,False,"Capped SALT at the old $10,000 instead of the 2026 cap of $40,400, which left taxable income at $161,927 instead of $131,527. It also used guessed 2026 bracket thresholds ($106,150 for the top of the 22% bracket) instead of the actual $105,700." -us,scenario_078,federal_income_tax_before_refundable_credits,claude-sonnet-5,prompt_ambiguity,taxable_income_or_deductions,False,"Applied the old $10,000 SALT cap instead of the $40,400 cap and left the $1,632 state refund out of AGI. It then added an unsupported adjustment for Medicare surtax interactions, raising its own $31,069 to $42,800, even though Additional Medicare Tax is not part of income tax." -us,scenario_078,federal_income_tax_before_refundable_credits,claude-sonnet-5.5,prompt_ambiguity,taxable_income_or_deductions,False,"Estimated Maryland income tax at only about $7,000, for SALT of about $33,460. The state plus county income tax actually takes SALT to the full $40,400 cap. Itemized deductions were about $6,900 too low, so taxable income was $138,445 instead of $131,527." -us,scenario_078,federal_income_tax_before_refundable_credits,deepseek-v4-flash-0731,prompt_ambiguity,taxable_income_or_deductions,False,"Capped SALT at the expired $10,000 instead of the 2026 cap of $40,400, which overstated taxable income at $161,927. The correct figure is $131,527." -us,scenario_078,federal_income_tax_before_refundable_credits,deepseek-v4-pro,prompt_ambiguity,taxable_income_or_deductions,False,"Assumed the TCJA expired in 2026, so it applied a personal exemption and the pre-TCJA 10/15/25/28% brackets. OBBBA made the TCJA brackets permanent, with no personal exemption, and kept a SALT cap of $40,400." -us,scenario_078,federal_income_tax_before_refundable_credits,deepseek-v4-pro-0813,prompt_ambiguity,taxable_income_or_deductions,False,"Applied a $5,300 personal exemption and the pre-TCJA brackets on the assumption that the TCJA sunset in 2026. OBBBA kept the 10/12/22/24% brackets, set the personal exemption at zero, and capped SALT at $40,400." -us,scenario_078,federal_income_tax_before_refundable_credits,deepseek-v4.1-flash,prompt_ambiguity,taxable_income_or_deductions,False,"Counted only the $26,460 property tax as SALT and left out Maryland state and county income tax, which brings SALT up to the $40,400 cap. That left taxable income at $145,467 instead of $131,527." -us,scenario_078,federal_income_tax_before_refundable_credits,gemini-3-flash-preview,prompt_ambiguity,taxable_income_or_deductions,False,"Assumed the TCJA expired in 2026: uncapped SALT, a $5,150 personal exemption, and 10/15/25/28% brackets. OBBBA kept the TCJA brackets, set no personal exemption, and capped SALT at $40,400. It also left the $1,632 refund out of income." -us,scenario_078,federal_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,prompt_ambiguity,taxable_income_or_deductions,False,"Took a $15,000 standard deduction instead of itemizing. Itemized deductions of $68,610 ($40,400 SALT plus $28,210 mortgage interest) are far larger. It also left the taxable $1,632 state refund out of income." -us,scenario_078,federal_income_tax_before_refundable_credits,gemini-3.1-pro-preview,prompt_ambiguity,taxable_income_or_deductions,False,"Assumed the TCJA sunset, with personal exemptions restored and no SALT cap, and added AMT on top. OBBBA kept the TCJA rate schedule, capped SALT at $40,400, and set a high AMT exemption, so no AMT applies at $131,527 of taxable income." -us,scenario_078,federal_income_tax_before_refundable_credits,gemini-3.5-flash,prompt_ambiguity,taxable_income_or_deductions,False,"Applied TCJA-sunset rules: a $5,150 personal exemption and pre-TCJA brackets. 2026 law under OBBBA has no personal exemption and uses the 10/12/22/24% schedule, with SALT capped at $40,400." -us,scenario_078,federal_income_tax_before_refundable_credits,gemini-3.5-flash-lite,prompt_ambiguity,taxable_income_or_deductions,False,"Used the standard deduction instead of itemizing $68,610 ($40,400 capped SALT plus $28,210 mortgage interest). Its $33,020 does not even match the $36,766.86 that the standard deduction produces under the 2026 brackets." -us,scenario_078,federal_income_tax_before_refundable_credits,gemini-3.6-flash,prompt_ambiguity,taxable_income_or_deductions,False,"Treated SALT as uncapped and applied a $5,050 personal exemption on the assumption that the TCJA sunset. OBBBA caps 2026 SALT at $40,400, removes the personal exemption, and keeps the TCJA brackets." -us,scenario_078,federal_income_tax_before_refundable_credits,gemini-3.7-flash,prompt_ambiguity,taxable_income_or_deductions,False,"Its $31,316 is consistent with SALT capped at the old $10,000, which puts taxable income near $161,500. The 2026 cap of $40,400 is filled by property tax plus Maryland income tax, and that brings taxable income down to $131,527." -us,scenario_078,federal_income_tax_before_refundable_credits,gemini-3.8-flash,prompt_ambiguity,taxable_income_or_deductions,False,"Explicitly used TCJA-expiration rules for 2026. OBBBA made the TCJA brackets and the zero personal exemption permanent and set the SALT cap at $40,400. It also counted only mortgage interest and property tax, leaving out Maryland income tax." -us,scenario_078,federal_income_tax_before_refundable_credits,gemini-4-argon,prompt_ambiguity,taxable_income_or_deductions,False,"Itemized only $54,670, counting property tax and leaving out Maryland state and county income tax, which brings SALT to $40,400. Its tax of $32,145 on $145,467 is also wrong: the 2026 brackets give $27,510.08 on that amount." -us,scenario_078,federal_income_tax_before_refundable_credits,glm-5.2,prompt_ambiguity,taxable_income_or_deductions,False,"Took a $15,000 standard deduction instead of itemizing $68,610 and used made-up bracket thresholds. It also subtracted a $12,000 child and dependent care credit for a single filer with no children or care expenses, which is invented." -us,scenario_078,federal_income_tax_before_refundable_credits,glm-5.3,prompt_ambiguity,taxable_income_or_deductions,False,"Capped SALT at the old $10,000 instead of the 2026 OBBBA cap of $40,400, so itemized deductions were $38,210 instead of $68,610. Taxable income came out at $161,927 instead of $131,527." -us,scenario_078,federal_income_tax_before_refundable_credits,gpt-5.4-mini,prompt_ambiguity,taxable_income_or_deductions,False,"Contradicts itself by saying it applied the standard deduction and also a $10,000 SALT cap, when SALT should be the full $40,400 under the 2026 cap. Its $42,034 is higher than even the $36,766.86 the standard deduction produces, so its bracket math is wrong as well." -us,scenario_078,federal_income_tax_before_refundable_credits,gpt-5.4-nano,prompt_ambiguity,taxable_income_or_deductions,False,"Itemized only mortgage interest and property tax, leaving out Maryland state and county income tax, which brings SALT to the $40,400 cap. Even on its own $145,467 base, the 2026 brackets give $27,510.08, not $28,347." -us,scenario_078,federal_income_tax_before_refundable_credits,gpt-5.5,prompt_ambiguity,taxable_income_or_deductions,False,"Counted only the $26,460 property tax in SALT, leaving out Maryland income tax, which pushes SALT to the $40,400 cap. It then misapplied the brackets, getting $29,576.96 instead of $27,510.08 even on its own $145,467." -us,scenario_078,federal_income_tax_before_refundable_credits,gpt-5.6-luna,prompt_ambiguity,taxable_income_or_deductions,False,"Its $25,947.40 implies taxable income of about $138,990, meaning SALT of about $32,940. That undercounts the Maryland state and county income tax, which brings SALT to the full $40,400 cap." -us,scenario_078,federal_income_tax_before_refundable_credits,gpt-5.6-sol,prompt_ambiguity,taxable_income_or_deductions,False,"Limited SALT to the $26,460 property tax and left out Maryland state and county income tax. Those taxes raise SALT to the $40,400 cap and cut taxable income from $145,467 to $131,527." -us,scenario_078,federal_income_tax_before_refundable_credits,gpt-5.6-terra,prompt_ambiguity,taxable_income_or_deductions,False,"Itemized only mortgage interest and property tax, leaving out the Maryland state and county income tax that brings SALT to the $40,400 cap. Taxable income was overstated by $13,940." -us,scenario_078,federal_income_tax_before_refundable_credits,gpt-6-astra,prompt_ambiguity,taxable_income_or_deductions,False,"Stated that no other deductible tax payments were reported, missing that the SALT deduction includes Maryland state and county income tax liability. That tax raises SALT from $26,460 to the $40,400 cap." -us,scenario_078,federal_income_tax_before_refundable_credits,gpt-6-luna,prompt_ambiguity,taxable_income_or_deductions,False,"Counted only real estate tax as SALT and left out Maryland state and county income tax, which brings SALT to the $40,400 cap. Taxable income came out $13,940 too high." -us,scenario_078,federal_income_tax_before_refundable_credits,gpt-6-sol,prompt_ambiguity,taxable_income_or_deductions,False,"Added only $6,936.34 of Maryland income tax to SALT, for $33,396. Counting both the state and county income tax brings SALT to the full $40,400 cap. Taxable income was $138,531 instead of $131,527." -us,scenario_078,federal_income_tax_before_refundable_credits,gpt-6.1-sol,prompt_ambiguity,taxable_income_or_deductions,False,"Included a Maryland state income tax estimate of about $6,936 in SALT but undercounted the combined state and county income tax. The full amount brings SALT to the $40,400 cap, so itemized deductions were about $7,000 too low." -us,scenario_078,federal_income_tax_before_refundable_credits,grok-4.3,prompt_ambiguity,taxable_income_or_deductions,False,"Gave no reasoning, and $41,500 is higher than even the $36,766.86 the standard deduction produces. The model did not itemize the $68,610 ($40,400 SALT plus $28,210 interest) and also overstated the 2026 bracket tax." -us,scenario_078,federal_income_tax_before_refundable_credits,grok-4.5,prompt_ambiguity,taxable_income_or_deductions,False,"Applied a $5,427 personal exemption and TCJA-sunset brackets indexed from 2017. OBBBA made the TCJA schedule permanent with no personal exemption. It also counted only property tax in SALT." -us,scenario_078,federal_income_tax_before_refundable_credits,grok-4.6,prompt_ambiguity,taxable_income_or_deductions,False,"Assumed the TCJA sunset: a $5,300 personal exemption and restored 10/15/25/28% brackets. 2026 law under OBBBA keeps the 10/12/22/24% schedule with no exemption and caps SALT at $40,400." -us,scenario_078,federal_income_tax_before_refundable_credits,grok-4.7,prompt_ambiguity,taxable_income_or_deductions,False,"Said the SALT cap does not bind but counted only the $26,460 property tax. Adding the Maryland state and county income tax brings SALT to the $40,400 cap. It also used 2025 bracket thresholds instead of the 2026 ones." -us,scenario_078,federal_income_tax_before_refundable_credits,grok-build-0.1,prompt_ambiguity,taxable_income_or_deductions,False,"Used an uncapped SALT deduction, a $5,434 personal exemption, and pre-TCJA brackets on the assumption that the TCJA sunset. OBBBA caps SALT at $40,400, removes the exemption, and keeps the TCJA rates." -us,scenario_078,federal_income_tax_before_refundable_credits,inkling,prompt_ambiguity,taxable_income_or_deductions,False,"Limited SALT to the $26,460 property tax and left out Maryland state and county income tax, which brings SALT to the raised $40,400 cap. Taxable income came out at $145,467 instead of $131,527." -us,scenario_078,federal_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,Gave no parseable value for federal_income_tax_before_refundable_credits. -us,scenario_078,federal_income_tax_before_refundable_credits,kimi-k3,prompt_ambiguity,taxable_income_or_deductions,False,"Correctly identified the $40,400 SALT cap, but filled SALT only with the $26,460 property tax. Maryland state and county income tax should also be counted, and it brings SALT to the full cap, so itemized deductions were $13,940 too low." -us,scenario_078,federal_income_tax_before_refundable_credits,minimax-m3,prompt_ambiguity,taxable_income_or_deductions,False,"Submitted 0 with no calculation. Wages of $198,505 give taxable income of $131,526.91 after $68,610 of itemized deductions, and the 2026 single brackets yield $24,164.46." -us,scenario_078,federal_income_tax_before_refundable_credits,muse-spark-1.3,prompt_ambiguity,taxable_income_or_deductions,False,"Counted only property tax as SALT and left out Maryland state and county income tax, which brings SALT to $40,400. It also blended 2025 and 2026 brackets, giving $27,659 instead of $27,510 even on its own $145,467." -us,scenario_078,federal_income_tax_before_refundable_credits,muse-wonder,prompt_ambiguity,taxable_income_or_deductions,False,"Itemized only $54,670, leaving out the Maryland state and county income tax that brings SALT to the $40,400 cap. Taxable income came out at $145,467 instead of $131,527." -us,scenario_078,federal_income_tax_before_refundable_credits,ox-alpha,prompt_ambiguity,taxable_income_or_deductions,False,"Counted only the $26,460 property tax in SALT and left out Maryland state and county income tax. With those taxes SALT reaches the 2026 cap of $40,400; the model used $40,000, the 2025 figure. Taxable income was overstated by $13,940." -us,scenario_078,federal_income_tax_before_refundable_credits,qwen-3.7-max,prompt_ambiguity,taxable_income_or_deductions,False,"Applied the old $10,000 SALT cap instead of the 2026 OBBBA cap of $40,400 and ended up using 2024 bracket thresholds. That overstated taxable income at $161,927 and applied the wrong rate breakpoints." -us,scenario_078,federal_income_tax_before_refundable_credits,qwen3.8-max,prompt_ambiguity,taxable_income_or_deductions,False,"Invented an AMT liability with a made-up offset. Under OBBBA's AMT exemption, tentative minimum tax is far below regular tax at this income. The model also counted only property tax in SALT, leaving out Maryland income tax, and misapplied the 2026 bracket widths." +us,scenario_078,federal_income_tax_before_refundable_credits,claude-fable-5,prompt_ambiguity,taxable_income_or_deductions,False,"Put only the $26,460 real estate tax into SALT. The reference adds the engine's Maryland withholding estimate of state and county tax and reaches the $40,400 cap. It then made an addition error, turning its own $27,510 bracket sum into $33,499." +us,scenario_078,federal_income_tax_before_refundable_credits,claude-fable-5.1,prompt_ambiguity,taxable_income_or_deductions,False,"Included about $6,905 of Maryland state income tax in SALT but left out the county local income tax. That gave SALT of $33,365, when the reference's total, which uses the engine's Maryland withholding estimate of state and county tax, is above the $40,400 cap and the deduction should be the full $40,400. As a result, taxable income was $138,562 instead of $131,526.91." +us,scenario_078,federal_income_tax_before_refundable_credits,claude-haiku-4.5,prompt_ambiguity,taxable_income_or_deductions,False,"Subtracted the $2,606 of unreimbursed employee business expenses from AGI, but these are not deductible. It also limited SALT to the $26,460 property tax. The reference adds the engine's Maryland withholding estimate of state and county tax and reaches the $40,400 cap." +us,scenario_078,federal_income_tax_before_refundable_credits,claude-haiku-5.5,prompt_ambiguity,taxable_income_or_deductions,False,"Never computed the tax and submitted 0 as a placeholder. The reference calculation is $68,610 itemized ($40,400 SALT at the cap plus $28,210 interest), $131,526.91 taxable, and $24,164.46 tax." +us,scenario_078,federal_income_tax_before_refundable_credits,claude-opus-4.7,prompt_ambiguity,taxable_income_or_deductions,False,"Used the expired TCJA $10,000 SALT cap instead of the 2026 OBBBA cap of $40,400. This understated itemized deductions by $30,400 and gave taxable income of $161,927 instead of $131,526.91." +us,scenario_078,federal_income_tax_before_refundable_credits,claude-opus-4.8,prompt_ambiguity,taxable_income_or_deductions,False,"Used the old $10,000 SALT cap instead of the 2026 $40,400 cap, so itemized deductions came to $38,210 instead of $68,610. It then dropped its own $31,424 result for an unsupported $36,757." +us,scenario_078,federal_income_tax_before_refundable_credits,claude-opus-5,prompt_ambiguity,taxable_income_or_deductions,False,"Capped SALT at $10,000 instead of the 2026 OBBBA cap of $40,400. The reference fills the higher cap using property tax and the engine's Maryland withholding estimate of state and county tax, so the model's taxable income of $161,927 was $30,400.09 above the reference's $131,526.91." +us,scenario_078,federal_income_tax_before_refundable_credits,claude-opus-5.5,prompt_ambiguity,taxable_income_or_deductions,False,"Counted only $6,936 of Maryland state income tax in SALT and left out the county piggyback income tax. That gave SALT of $33,396, while the reference's total uses the engine's Maryland withholding estimate of state and county tax and exceeds the $40,400 cap. Taxable income came out at $138,531 instead of $131,526.91." +us,scenario_078,federal_income_tax_before_refundable_credits,claude-sonnet-4.6,prompt_ambiguity,taxable_income_or_deductions,False,"Applied a $10,000 SALT cap instead of the 2026 cap of $40,400, which gave taxable income of $161,927. It also used invented inflation-adjusted brackets in place of the 2026 breakpoints ($12,400, $50,400 and $105,700)." +us,scenario_078,federal_income_tax_before_refundable_credits,claude-sonnet-5,prompt_ambiguity,taxable_income_or_deductions,False,"Used a $10,000 SALT cap instead of $40,400 and left the $1,632 refund out of AGI. It then inflated its own $31,069 result to $42,800 by citing Medicare surtax, which is not part of income tax." +us,scenario_078,federal_income_tax_before_refundable_credits,claude-sonnet-5.5,prompt_ambiguity,taxable_income_or_deductions,False,"Put only about $7,000 of Maryland state income tax into SALT and left out the county local income tax. The reference uses the engine's Maryland withholding estimate of state and county tax to reach the $40,400 cap and has taxable income of $131,526.91; the model calculated about $138,445." +us,scenario_078,federal_income_tax_before_refundable_credits,deepseek-v4-flash-0731,prompt_ambiguity,taxable_income_or_deductions,False,"Capped SALT at $10,000 under the expired TCJA limit instead of the 2026 cap of $40,400. This left itemized deductions at $38,210 instead of $68,610." +us,scenario_078,federal_income_tax_before_refundable_credits,deepseek-v4-pro,prompt_ambiguity,taxable_income_or_deductions,False,"Assumed TCJA expired and used pre-TCJA 10/15/25/28% brackets plus a $5,063 personal exemption. OBBBA kept the TCJA brackets for 2026 and no personal exemption exists." +us,scenario_078,federal_income_tax_before_refundable_credits,deepseek-v4-pro-0813,prompt_ambiguity,taxable_income_or_deductions,False,"Applied pre-TCJA brackets and a $5,300 personal exemption, even though OBBBA kept the TCJA 10/12/22/24% structure for 2026. It also left Maryland county income tax out of SALT. The reference reaches the $40,400 cap using the engine's Maryland withholding estimate of state and county tax." +us,scenario_078,federal_income_tax_before_refundable_credits,deepseek-v4.1-flash,prompt_ambiguity,taxable_income_or_deductions,False,"Counted only the $26,460 property tax as SALT (the reference adds the engine's Maryland withholding estimate of state and county tax and reaches the $40,400 cap). That gave taxable income of $145,467 instead of $131,526.91, and it then misapplied the brackets as well." +us,scenario_078,federal_income_tax_before_refundable_credits,gemini-3-flash-preview,prompt_ambiguity,taxable_income_or_deductions,False,"Assumed TCJA had expired, treating SALT as uncapped and applying a $5,150 personal exemption and pre-TCJA 15/25/28% brackets. Under OBBBA, 2026 keeps TCJA rates with a $40,400 SALT cap and no exemption. It also left the refund out of income." +us,scenario_078,federal_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,prompt_ambiguity,taxable_income_or_deductions,False,"Took a $15,000 standard deduction even though itemized deductions of $68,610 ($40,400 SALT plus $28,210 mortgage interest) are far larger. It also left the $1,632 refund out of AGI." +us,scenario_078,federal_income_tax_before_refundable_credits,gemini-3.1-pro-preview,prompt_ambiguity,taxable_income_or_deductions,False,"Assumed TCJA expired, bringing back personal exemptions and uncapped SALT and adding an AMT. In fact OBBBA kept TCJA brackets for 2026 with a $40,400 SALT cap, and no AMT applies at $131,527 of taxable income." +us,scenario_078,federal_income_tax_before_refundable_credits,gemini-3.5-flash,prompt_ambiguity,taxable_income_or_deductions,False,"Assumed TCJA expired and applied a $5,150 personal exemption with pre-TCJA brackets instead of the 2026 TCJA brackets kept by OBBBA. Its SALT figure also included only about $6,886 of state income tax and no county tax." +us,scenario_078,federal_income_tax_before_refundable_credits,gemini-3.5-flash-lite,prompt_ambiguity,taxable_income_or_deductions,False,"Used the standard deduction when itemizing is larger; the reference itemizes $68,610 ($40,400 SALT at the cap plus $28,210 mortgage interest). That overstated taxable income by about $52,500." +us,scenario_078,federal_income_tax_before_refundable_credits,gemini-3.6-flash,prompt_ambiguity,taxable_income_or_deductions,False,"Treated SALT as uncapped and applied a $5,050 personal exemption with pre-TCJA brackets, assuming TCJA expired. OBBBA kept the 2026 TCJA brackets with no exemption and capped SALT at $40,400." +us,scenario_078,federal_income_tax_before_refundable_credits,gemini-3.7-flash,prompt_ambiguity,taxable_income_or_deductions,False,"Gave no derivation. Its $31,316 is consistent with itemizing under the old $10,000 SALT cap (taxable income about $162,000), not the 2026 $40,400 cap that gives $131,526.91 taxable." +us,scenario_078,federal_income_tax_before_refundable_credits,gemini-3.8-flash,prompt_ambiguity,taxable_income_or_deductions,False,"Explicitly applied TCJA-expiration rules for 2026. OBBBA made the TCJA brackets permanent and set a $40,400 SALT cap, which the reference fills using property tax and the engine's Maryland withholding estimate of state and county tax." +us,scenario_078,federal_income_tax_before_refundable_credits,gemini-4-argon,prompt_ambiguity,taxable_income_or_deductions,False,"Limited SALT to the $26,460 real estate tax. The reference adds the engine's Maryland withholding estimate of state and county tax and reaches the $40,400 cap. It then mis-taxed its own $145,467 taxable income, which at 2026 brackets is $27,510, not $32,145." +us,scenario_078,federal_income_tax_before_refundable_credits,glm-5.2,prompt_ambiguity,taxable_income_or_deductions,False,"Took a $15,000 standard deduction instead of itemizing $68,610. It also invented a $12,000 child and dependent care credit, although the filer has no dependents or care expenses." +us,scenario_078,federal_income_tax_before_refundable_credits,glm-5.3,prompt_ambiguity,taxable_income_or_deductions,False,"Applied the $10,000 TCJA SALT cap instead of the 2026 OBBBA cap of $40,400. That understated itemized deductions by $30,400." +us,scenario_078,federal_income_tax_before_refundable_credits,gpt-5.4-mini,prompt_ambiguity,taxable_income_or_deductions,False,"Applied a $10,000 SALT cap and mixed up standard and itemized deductions. Its $42,034 is higher than the $36,767 tax under the standard deduction, which no correct deduction choice could produce. The reference itemized total is $68,610." +us,scenario_078,federal_income_tax_before_refundable_credits,gpt-5.4-nano,prompt_ambiguity,taxable_income_or_deductions,False,"Itemized only mortgage interest and property tax. The reference adds the engine's Maryland withholding estimate of state and county tax and reaches the $40,400 cap. It also miscomputed the tax on the resulting income." +us,scenario_078,federal_income_tax_before_refundable_credits,gpt-5.5,prompt_ambiguity,taxable_income_or_deductions,False,"Counted only the $26,460 property tax as SALT. The reference adds the engine's Maryland withholding estimate of state and county tax and reaches the $40,400 cap. It also mis-taxed its own $145,467, which is $27,510.08 at 2026 brackets." +us,scenario_078,federal_income_tax_before_refundable_credits,gpt-5.6-luna,prompt_ambiguity,taxable_income_or_deductions,False,"Its result implies SALT of about $33,000, meaning it added only part of Maryland state income tax to property tax and left out the county local income tax. The reference reaches the $40,400 cap using the engine's Maryland withholding estimate of state and county tax." +us,scenario_078,federal_income_tax_before_refundable_credits,gpt-5.6-sol,prompt_ambiguity,taxable_income_or_deductions,False,"Used $26,460 of real estate tax for SALT and calculated $145,467 of taxable income. The reference adds the engine's Maryland withholding estimate of state and county tax, reaches the $40,400 cap, and has $131,526.91 of taxable income." +us,scenario_078,federal_income_tax_before_refundable_credits,gpt-5.6-terra,prompt_ambiguity,taxable_income_or_deductions,False,"Itemized only mortgage interest and real estate tax, using $26,460 of SALT. The reference adds the engine's Maryland withholding estimate of state and county tax and reaches the $40,400 cap." +us,scenario_078,federal_income_tax_before_refundable_credits,gpt-6-astra,prompt_ambiguity,taxable_income_or_deductions,False,"Stated that no other deductible tax payments were reported and used $26,460 of real estate taxes as SALT. The reference adds the engine's Maryland withholding estimate of state and county income tax, which raises SALT above the $40,400 cap; actual tax withheld is unlisted in the prompt." +us,scenario_078,federal_income_tax_before_refundable_credits,gpt-6-luna,prompt_ambiguity,taxable_income_or_deductions,False,"Itemized only $26,460 of property tax as SALT. The reference adds the engine's Maryland withholding estimate of state and county tax, reaches the $40,400 cap, and has about $13,940 less taxable income than the model." +us,scenario_078,federal_income_tax_before_refundable_credits,gpt-6-sol,prompt_ambiguity,taxable_income_or_deductions,False,"Added about $6,936 of Maryland state income tax to SALT. The reference uses the engine's Maryland withholding estimate of state and county tax to reach the $40,400 cap and has taxable income of $131,526.91, about $7,000 below the model's approximately $138,531." +us,scenario_078,federal_income_tax_before_refundable_credits,gpt-6.1-sol,prompt_ambiguity,taxable_income_or_deductions,False,"Included Maryland state income tax in SALT but not the county local income tax, so SALT stayed below the $40,400 cap. The reference reaches the $40,400 cap using the engine's Maryland withholding estimate of state and county tax." +us,scenario_078,federal_income_tax_before_refundable_credits,gpt-6.1-terra,prompt_ambiguity,taxable_income_or_deductions,False,"Deducted only real estate tax as SALT (the reference adds the engine's Maryland withholding estimate of state and county tax and reaches the $40,400 cap). That gave taxable income of $145,467 instead of $131,526.91." +us,scenario_078,federal_income_tax_before_refundable_credits,grok-4.3,prompt_ambiguity,taxable_income_or_deductions,False,"Gave no reasoning. Its $41,500 is higher than the $36,767 tax under the standard deduction, which means it ignored both the $68,610 itemized deduction and the 2026 brackets." +us,scenario_078,federal_income_tax_before_refundable_credits,grok-4.5,prompt_ambiguity,taxable_income_or_deductions,False,"Applied a $5,427 personal exemption and post-sunset brackets, but OBBBA kept TCJA rates for 2026 with no exemption. It also left Maryland state and county income tax out of SALT. The reference reaches the $40,400 cap using the engine's Maryland withholding estimate of state and county tax." +us,scenario_078,federal_income_tax_before_refundable_credits,grok-4.6,prompt_ambiguity,taxable_income_or_deductions,False,"Used restored 10/15/25/28% brackets and a $5,300 personal exemption on the assumption that TCJA expired. OBBBA kept the 2026 TCJA brackets, and the reference reaches the $40,400 SALT cap using the engine's Maryland withholding estimate of state and county tax." +us,scenario_078,federal_income_tax_before_refundable_credits,grok-4.7,prompt_ambiguity,taxable_income_or_deductions,False,"Limited SALT to the $26,460 property tax. The reference adds the engine's Maryland withholding estimate of state and county tax and reaches the $40,400 cap. It also used the wrong lower bracket breakpoints instead of $12,400 and $50,400." +us,scenario_078,federal_income_tax_before_refundable_credits,grok-build-0.1,prompt_ambiguity,taxable_income_or_deductions,False,"Assumed TCJA expired, applying a $5,434 personal exemption and pre-TCJA brackets. Under OBBBA, 2026 uses TCJA brackets with no exemption and a $40,400 SALT cap." +us,scenario_078,federal_income_tax_before_refundable_credits,inkling,prompt_ambiguity,taxable_income_or_deductions,False,"Treated SALT as property tax only ($26,460) and taxed approximately $145,467. The reference adds the engine's Maryland withholding estimate of state and county tax, reaches the $40,400 cap, and has $131,526.91 of taxable income." +us,scenario_078,federal_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,Did not return a parseable value for federal_income_tax_before_refundable_credits. +us,scenario_078,federal_income_tax_before_refundable_credits,kimi-k3,prompt_ambiguity,taxable_income_or_deductions,False,"Correctly identified the $40,400 SALT cap but filled it only with the $26,460 property tax. It calculated taxable income of $145,467 using the reported property tax. The reference reaches the full cap by adding the engine's Maryland withholding estimate of state and county tax." +us,scenario_078,federal_income_tax_before_refundable_credits,minimax-m3,prompt_ambiguity,taxable_income_or_deductions,False,"Submitted 0 without computing anything. The reference has $131,526.91 of taxable income after $68,610 of itemized deductions, which produces $24,164.46 of tax." +us,scenario_078,federal_income_tax_before_refundable_credits,muse-spark-1.3,prompt_ambiguity,taxable_income_or_deductions,False,"Limited SALT to property tax. The reference reaches the $40,400 cap by adding the engine's Maryland withholding estimate of state and county tax. It also blended 2025 and 2026 brackets." +us,scenario_078,federal_income_tax_before_refundable_credits,muse-wonder,prompt_ambiguity,taxable_income_or_deductions,False,"Itemized only $26,460 of property tax as SALT. The reference adds the engine's Maryland withholding estimate of state and county tax, reaches the $40,400 cap, and has about $13,940 less taxable income than the model." +us,scenario_078,federal_income_tax_before_refundable_credits,ox-alpha,prompt_ambiguity,taxable_income_or_deductions,False,"Applied the higher 2026 SALT cap but counted only the $26,460 real estate tax against it. The reference reaches the $40,400 cap by adding the engine's Maryland withholding estimate of state and county tax to property tax." +us,scenario_078,federal_income_tax_before_refundable_credits,qwen-3.7-max,prompt_ambiguity,taxable_income_or_deductions,False,"Capped SALT at the expired $10,000 TCJA limit instead of the 2026 cap of $40,400. It also used 2024 brackets instead of the 2026 breakpoints." +us,scenario_078,federal_income_tax_before_refundable_credits,qwen3.8-max,prompt_ambiguity,taxable_income_or_deductions,False,"Invented an AMT liability by treating itemized deductions as an AMT preference and subtracting a made-up foreign-tax offset. No AMT applies here. It also left Maryland state and county income tax out of SALT. The reference reaches the $40,400 cap using the engine's Maryland withholding estimate of state and county tax." us,scenario_078,federal_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. us,scenario_078,local_income_tax,gemini-3-flash-preview,llm_error,state_local_rule,False,"The model incorrectly treated Maryland county income tax as part of the requested local_income_tax variable and applied an assumed 3.03% average county rate to taxable income. This output excludes Maryland county tax and only captures the specifically listed modeled city taxes, none of which applies to this household." us,scenario_078,payroll_tax,claude-fable-5,llm_error,other,False,"Its reasoning gets the correct total of $14,317.32 ($11,439 SS on the $184,500 base plus $2,878.32 Medicare), but it submitted $12,240.44. Nothing in its derivation supports that figure, so the submitted value contradicts its own correct computation." @@ -6775,84 +6940,86 @@ us,scenario_078,state_income_tax_before_refundable_credits,qwen3.8-max,llm_error us,scenario_078,state_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. us,scenario_079,head_medicaid_eligible,gemini-3.5-flash-lite,llm_error,categorical_eligibility,False,"The model tested only Arizona's income-based adult (MAGI) Medicaid rule and declared the head failed it, never applying the SSI-recipient category: the head's blindness, disability, and $7,560 of SSDI produce $5,286 of SSI, and Arizona is a 1634 state where SSI approval automatically confers AHCCCS/Medicaid with no separate income or resource test. Its own stated route also cannot yield 'No' — countable income at 0.35 x FPL sits far below Arizona's 138% FPL expansion limit — so the model both skipped the operative categorical pathway and misapplied the fallback one it invoked." us,scenario_079,head_medicaid_eligible,gpt-5.4-nano,llm_error,categorical_eligibility,False,"The model treated Medicaid eligibility as requiring an explicitly listed pathway or coverage input and returned 0 for lack of one, but SSI receipt is computed from the facts given (age 58, blind, disabled, $7,560 SSDI, $1,045 in resources, no other income), and that SSI receipt is itself the categorical Medicaid pathway in Arizona, which auto-enrolls SSI recipients. It compounded this by reading Indian Health Service coverage at interview as the head's coverage source; IHS is not minimum essential coverage and never displaces or disqualifies Medicaid eligibility." -us,scenario_079,head_medicare_eligible,claude-fable-5,prompt_ambiguity,age_disability,False,"The model correctly said SSDI-based Medicare applies only after the waiting period, then assumed the period was met by treating SSDI as 'constant for the full year'. One year of receipt does not satisfy the 24-month entitlement requirement, and an unlisted SSDI history defaults to 0 months. The Head is 58, so they fail both the age-65 test and the disability pathway." -us,scenario_079,head_medicare_eligible,claude-fable-5.1,prompt_ambiguity,age_disability,False,"The model treated current SSDI receipt as automatically giving Medicare eligibility under 65. It ignored the 24-month entitlement requirement, which is unmet because no prior months of SSDI receipt are given and unlisted inputs default to 0. At age 58 the Head is not Medicare eligible." -us,scenario_079,head_medicare_eligible,claude-opus-4.7,prompt_ambiguity,age_disability,False,"The model named the 24-month SSDI requirement but then assumed it was satisfied. Nothing in the household facts establishes 24 months of prior receipt, and the prompt sets unlisted numeric inputs to 0. With 0 qualifying months and age 58, the Head is not Medicare eligible." -us,scenario_079,head_medicare_eligible,claude-opus-4.8,prompt_ambiguity,age_disability,False,"The model acknowledged the waiting period and then concluded the Head was eligible anyway. The disability pathway requires 24 months of SSDI entitlement, and this household has 0 recorded months because unlisted inputs default to 0. The Head is 58, below the age-65 threshold, so they are not eligible." -us,scenario_079,head_medicare_eligible,claude-opus-5,prompt_ambiguity,age_disability,False,"The model treated SSDI receipt as enough for Medicare via disability and skipped the 24-month entitlement requirement. That requirement is unmet because the number of SSDI months is unlisted and defaults to 0. At 58, the Head fails the age-65 test as well." -us,scenario_079,head_medicare_eligible,claude-sonnet-5,prompt_ambiguity,age_disability,False,"The model stated that 24 months of SSDI receipt is required, then took that as met based only on current-year SSDI income and the disabled flag. Neither fact establishes 24 months of prior entitlement, and the unlisted months-of-receipt input is 0. The 58-year-old Head is therefore not Medicare eligible." -us,scenario_079,head_medicare_eligible,deepseek-v4-pro-0813,prompt_ambiguity,age_disability,False,"The model treated disability status plus current SSDI income as qualifying for Medicare under 65. It missed the 24-month entitlement requirement, which is unmet because prior months of receipt default to 0. At age 58 the Head is not Medicare eligible." -us,scenario_079,head_medicare_eligible,deepseek-v4.1-flash,prompt_ambiguity,age_disability,False,"The model assumed Medicare eligibility from disability and SSDI receipt without applying the 24-month entitlement rule. The months of SSDI receipt are unlisted, so they are 0 and the rule fails. Age 58 does not meet the age-65 test." -us,scenario_079,head_medicare_eligible,gemini-3-flash-preview,prompt_ambiguity,age_disability,False,"The model explicitly assumed the 24-month waiting period had been met. That contradicts the prompt's rule that unlisted inputs default to 0, which gives 0 months of prior SSDI entitlement. With no qualifying months and age 58, the Head is not Medicare eligible." -us,scenario_079,head_medicare_eligible,gemini-3.1-pro-preview,prompt_ambiguity,age_disability,False,The model equated SSDI receipt with Medicare eligibility and ignored the 24-month entitlement requirement for beneficiaries under 65. That requirement is unmet because the months of receipt default to 0. The 58-year-old Head is not eligible. -us,scenario_079,head_medicare_eligible,gemini-3.5-flash,prompt_ambiguity,age_disability,False,The model treated current SSDI income as conferring Medicare and never applied the 24-month entitlement requirement. That requirement fails because months of SSDI receipt are unlisted and default to 0. At age 58 the Head also fails the age-65 test. -us,scenario_079,head_medicare_eligible,gemini-3.6-flash,prompt_ambiguity,age_disability,False,"The model treated the disabled flag plus SSDI income as enough for Medicare. It skipped the requirement of 24 months of SSDI entitlement, which is 0 here because no history is given. Being under 65 at age 58, the Head is not eligible." -us,scenario_079,head_medicare_eligible,gemini-4-argon,prompt_ambiguity,age_disability,False,"The model concluded that SSDI receipt plus disability status makes the Head Medicare eligible. It missed that the disability pathway requires 24 months of SSDI entitlement, and the unlisted months input defaults to 0. With age 58 below 65, the Head is not eligible." -us,scenario_079,head_medicare_eligible,glm-5.2,prompt_ambiguity,age_disability,False,"The model claimed that disability plus SSDI qualifies the Head for Medicare under PolicyEngine. The disability pathway requires 24 months of SSDI receipt, and the household has 0 such months because unlisted inputs default to 0. The 58-year-old Head fails both the age and disability tests." -us,scenario_079,head_medicare_eligible,gpt-5.4-mini,prompt_ambiguity,age_disability,False,"The model treated being disabled at age 58 as enough for Medicare. Disability-based Medicare requires 24 months of SSDI entitlement, and that count is 0 here because it is unlisted. The Head is under 65 and not eligible." -us,scenario_079,head_medicare_eligible,gpt-5.5,prompt_ambiguity,age_disability,False,"The model read 'receives Social Security disability income for the year' as satisfying the disability pathway. That pathway requires 24 months of SSDI entitlement, which is 0 here because prior months are unlisted. At 58, the Head is not Medicare eligible." -us,scenario_079,head_medicare_eligible,gpt-5.6-sol,prompt_ambiguity,age_disability,False,"The model treated SSDI receipt as directly qualifying the Head for disability-based Medicare. It skipped the 24-month entitlement requirement, which fails because months of receipt default to 0. Age 58 does not meet the age-65 test." -us,scenario_079,head_medicare_eligible,gpt-6-astra,prompt_ambiguity,age_disability,False,"The model applied a disability-based Medicare rule without the 24-month SSDI entitlement condition that rule requires. With 0 recorded months of receipt (unlisted inputs default to 0) and age 58, the Head is not Medicare eligible." -us,scenario_079,head_medicare_eligible,gpt-6-sol,prompt_ambiguity,age_disability,False,"The model concluded that a disabled Head receiving SSDI is Medicare eligible. It skipped the requirement of at least 24 months of SSDI entitlement, which is unmet because the months input defaults to 0. Under age 65, the Head is not eligible." -us,scenario_079,head_medicare_eligible,gpt-6.1-sol,prompt_ambiguity,age_disability,False,"The model invoked PolicyEngine's disability-based Medicare rule but never checked its condition of 24 months of SSDI receipt. That count is 0 here because it is unlisted, so a 58-year-old Head is not Medicare eligible." -us,scenario_079,head_medicare_eligible,grok-4.5,prompt_ambiguity,age_disability,False,"The model assumed the Head had already completed the 24-month waiting period, even though no SSDI history is provided. Unlisted numeric inputs default to 0, so the Head has 0 qualifying months. Age 58 fails the age-65 test as well." -us,scenario_079,head_medicare_eligible,kimi-k2.6,prompt_ambiguity,age_disability,False,"The model claimed that SSDI receipt alone makes a disabled person under 65 eligible for Medicare. Eligibility requires 24 months of SSDI entitlement, and that count is 0 here because it is unlisted. The 58-year-old Head is not eligible." -us,scenario_079,head_medicare_eligible,kimi-k3,prompt_ambiguity,age_disability,False,"The model stated the 24-month entitlement rule but treated it as satisfied with no supporting fact. Under the prompt's default-to-0 rule, the Head has 0 months of prior SSDI entitlement. Age 58 is below 65, so the Head is not Medicare eligible." -us,scenario_079,head_medicare_eligible,minimax-m3,prompt_ambiguity,age_disability,False,"The model explicitly assumed at least 24 months of SSDI receipt. That contradicts the prompt's instruction to treat unlisted numeric inputs as 0, which gives 0 qualifying months. Without the disability pathway and at age 58, the Head is not Medicare eligible." -us,scenario_079,head_medicare_eligible,muse-wonder,prompt_ambiguity,age_disability,False,"The model treated disability status plus SSDI income as satisfying disability-based Medicare under 65. It omitted the 24-month SSDI entitlement requirement, which is unmet because months of receipt default to 0. The Head is not eligible." -us,scenario_079,head_medicare_eligible,qwen-3.7-max,prompt_ambiguity,age_disability,False,"The model cited the 24-month SSDI rule, then treated the prompt's 'constant throughout the year' instruction as proof of 24 months of receipt. That instruction covers only the current tax year and does not establish prior history, and the unlisted months input defaults to 0. The 58-year-old Head is therefore not Medicare eligible." +us,scenario_079,head_medicare_eligible,claude-fable-5,prompt_ambiguity,age_disability,False,"The model noted the waiting period but then treated it as satisfied. It reasoned that because SSDI receipt is constant for the full year, the head qualifies. One year of receipt does not show 24 months of SSDI entitlement, and the unlisted months-of-receipt input is 0, so the 58-year-old head fails both the age-65 test and the disability pathway." +us,scenario_079,head_medicare_eligible,claude-fable-5.1,prompt_ambiguity,age_disability,False,"The model treated SSDI receipt as granting Medicare automatically and never applied the 24-month SSDI entitlement requirement for people under 65. With no months of receipt given (treated as 0), the 58-year-old head is not eligible." +us,scenario_079,head_medicare_eligible,claude-opus-4.7,prompt_ambiguity,age_disability,False,"The model correctly named the 24-month SSDI rule but assumed it was met, even though the household facts give no duration of receipt. The unlisted months-of-receipt input is 0, so the disability pathway fails, and at 58 the head also fails the age-65 test." +us,scenario_079,head_medicare_eligible,claude-opus-4.8,prompt_ambiguity,age_disability,False,"The model acknowledged the waiting period ('typically after the waiting period') but treated it as satisfied without any stated duration of SSDI receipt. With months of receipt at 0, the under-65 head does not reach the 24-month threshold and is not Medicare eligible." +us,scenario_079,head_medicare_eligible,claude-opus-5,prompt_ambiguity,age_disability,False,"The model treated SSDI receipt as enough for disability-based Medicare and skipped the 24-month entitlement requirement. Months of receipt are unlisted and therefore 0, and the head is 58, under 65, so the head is not eligible." +us,scenario_079,head_medicare_eligible,claude-sonnet-5,prompt_ambiguity,age_disability,False,"The model stated the rule correctly ('received SSDI for at least 24 months') but then asserted the head meets it. The facts list only an annual SSDI amount and no months of receipt, which count as 0, so the waiting period is unmet and the 58-year-old head is ineligible." +us,scenario_079,head_medicare_eligible,deepseek-v4-pro-0813,prompt_ambiguity,age_disability,False,"The model treated being disabled plus receiving SSDI as immediate Medicare eligibility and ignored the 24-month SSDI entitlement requirement for people under 65. Months of receipt are 0 by default, so the head fails both the disability and the age-65 pathways." +us,scenario_079,head_medicare_eligible,deepseek-v4.1-flash,prompt_ambiguity,age_disability,False,"The model assumed eligibility from SSDI receipt alone and did not apply the 24-month waiting period. With no months of receipt listed (0) and the head at age 58, the head is not Medicare eligible." +us,scenario_079,head_medicare_eligible,gemini-3-flash-preview,prompt_ambiguity,age_disability,False,"The model explicitly assumed the 24-month waiting period had been met, which goes against the instruction not to infer unlisted facts. Months of SSDI receipt are 0, so the 58-year-old head does not qualify for disability-based Medicare." +us,scenario_079,head_medicare_eligible,gemini-3.1-pro-preview,prompt_ambiguity,age_disability,False,"The model equated SSDI receipt with Medicare eligibility and left out the 24-month SSDI entitlement requirement for people under 65. Months of receipt default to 0, so the 58-year-old head is ineligible." +us,scenario_079,head_medicare_eligible,gemini-3.5-flash,prompt_ambiguity,age_disability,False,"The model gave Medicare eligibility solely because of SSDI receipt and never checked the 24-month entitlement duration. That duration is unlisted and therefore 0, and the head is under 65, so the engine returns not eligible." +us,scenario_079,head_medicare_eligible,gemini-3.6-flash,prompt_ambiguity,age_disability,False,"The model treated disability status plus SSDI income as enough, without applying the 24-month SSDI waiting period. Months of receipt are 0, so the 58-year-old head meets neither the age-65 test nor the disability pathway." +us,scenario_079,head_medicare_eligible,gemini-4-argon,prompt_ambiguity,age_disability,False,"The model concluded Medicare eligibility from SSDI receipt and the disability flag, skipping the 24-month entitlement requirement. Months of receipt are unlisted (0), so the under-65 head is not eligible." +us,scenario_079,head_medicare_eligible,glm-5.2,prompt_ambiguity,age_disability,False,"The model asserted that being disabled and receiving SSDI qualifies a person under 65 for Medicare, ignoring the required 24 months of SSDI entitlement. Months of receipt default to 0, so the 58-year-old head is ineligible." +us,scenario_079,head_medicare_eligible,gpt-5.4-mini,prompt_ambiguity,age_disability,False,"The model based eligibility on the head being disabled at 58. But a disability flag by itself does not confer Medicare: someone under 65 needs 24 months of SSDI entitlement, and that count is 0 here. The head is not eligible." +us,scenario_079,head_medicare_eligible,gpt-5.5,prompt_ambiguity,age_disability,False,"The model treated one full year of SSDI receipt as enough for Medicare. Disability-based eligibility under 65 requires 24 months of SSDI entitlement, and the unlisted months-of-receipt input is 0, so the head is ineligible." +us,scenario_079,head_medicare_eligible,gpt-5.6-sol,prompt_ambiguity,age_disability,False,"The model treated SSDI receipt as automatic disability-based Medicare eligibility and never applied the 24-month entitlement threshold. Months of receipt are 0 by default, and the head is 58, so the head is not eligible." +us,scenario_079,head_medicare_eligible,gpt-6-astra,prompt_ambiguity,age_disability,False,"The model invoked a 'disability-based Medicare eligibility rule' without checking its requirement of 24 months of SSDI receipt. That input is unlisted and therefore 0, so the under-65 head fails the rule." +us,scenario_079,head_medicare_eligible,gpt-6-sol,prompt_ambiguity,age_disability,False,"The model concluded eligibility from disability status plus SSDI income, leaving out the 24-month SSDI entitlement requirement. Months of receipt are 0, so the 58-year-old head does not qualify." +us,scenario_079,head_medicare_eligible,gpt-6.1-sol,prompt_ambiguity,age_disability,False,"The model cited disability-based eligibility rules but did not apply their 24-month SSDI waiting-period condition, which this household does not meet: months of receipt are unlisted and therefore 0. The head is under 65 and ineligible." +us,scenario_079,head_medicare_eligible,gpt-6.1-terra,prompt_ambiguity,age_disability,False,"The model treated SSDI receipt by a disabled person as enough for Medicare and ignored the 24-month entitlement requirement. With months of receipt at 0 and the head aged 58, the head is not eligible." +us,scenario_079,head_medicare_eligible,grok-4.5,prompt_ambiguity,age_disability,False,"The model named the 24-month waiting period but assumed the head had completed it, which the facts do not support. Months of SSDI receipt are 0, so the 58-year-old head fails the disability pathway and the age-65 test." +us,scenario_079,head_medicare_eligible,kimi-k2.6,prompt_ambiguity,age_disability,False,"The model treated SSDI receipt as conferring Medicare on a disabled person under 65 and omitted the required 24 months of SSDI entitlement. That count defaults to 0, so the head is ineligible." +us,scenario_079,head_medicare_eligible,kimi-k3,prompt_ambiguity,age_disability,False,"The model correctly identified the 24-month disability entitlement period but declared the head eligible without any stated duration of receipt. The unlisted months-of-receipt input is 0, so the period is not met and the 58-year-old head is ineligible." +us,scenario_079,head_medicare_eligible,minimax-m3,prompt_ambiguity,age_disability,False,"The model explicitly assumed at least 24 months of SSDI receipt, which breaks the instruction to treat unlisted numeric inputs as 0. With 0 months of receipt, the under-65 head does not qualify for disability-based Medicare." +us,scenario_079,head_medicare_eligible,muse-wonder,prompt_ambiguity,age_disability,False,"The model treated disability status plus SSDI income as satisfying disability-based Medicare eligibility and skipped the 24-month SSDI entitlement requirement. Months of receipt are 0, so the 58-year-old head is not eligible." +us,scenario_079,head_medicare_eligible,qwen-3.7-max,prompt_ambiguity,age_disability,False,"The model stated the 24-month rule, then read 'facts constant throughout the year' as meeting it. Constant receipt for one year does not establish 24 months of entitlement, and the unlisted months-of-receipt input is 0, so the head is ineligible." us,scenario_079,local_income_tax,glm-5.2,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. us,scenario_079,local_income_tax,kimi-k2.6,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. -us,scenario_079,snap,claude-fable-5,llm_error,taxable_income_or_deductions,False,"Counted only the $630/month SSDI and left out the $881/month SSI the blind/disabled couple qualifies for. It also used a $26 actual medical excess instead of Arizona's $145 standard medical deduction. Its final $4,560 doesn't follow from its own $417.50/month calculation." -us,scenario_079,snap,claude-fable-5.1,llm_error,state_local_rule,False,"Got the $1,511 gross income and $209 standard deduction right, but deducted only the $26 actual medical excess. Arizona's $145 standard medical deduction applies once an elderly/disabled member's expenses pass $35, which gives net income of $1,157 and $198/month, not $1,276 and $163." -us,scenario_079,snap,claude-haiku-4.5,llm_error,asset_resource,False,"Disqualified the household on assets by counting home equity and vehicle equity. The home is fully excluded and vehicles aren't counted here, so the only countable asset is the $1,045 bank balance, which passes. It also left out the $881/month SSI income." -us,scenario_079,snap,claude-haiku-5.5,llm_error,thresholds_rates,False,"Claimed $630/month of SSDI is above the two-person gross income limit. That income is far below every SNAP limit, and a household with disabled members is exempt from the gross test anyway. With SSI included, the correct benefit is $198/month." -us,scenario_079,snap,claude-opus-4.7,llm_error,taxable_income_or_deductions,False,"Left out the $881/month SSI income, used a $219 standard deduction instead of $209, and used a $26 medical excess instead of Arizona's $145 standard medical deduction. It then cut its own $420.50/month result to an arbitrary $351.50." -us,scenario_079,snap,claude-opus-4.8,llm_error,taxable_income_or_deductions,False,"Counted only the $630 SSDI, leaving out the $881/month SSI that brings gross income to $1,511. It then guessed net income near $300 rather than applying the $209 standard deduction and Arizona's $145 standard medical deduction." -us,scenario_079,snap,claude-opus-5,llm_error,taxable_income_or_deductions,False,Left out the $881/month SSI income and used the FY2025 $204 standard deduction instead of $209. It also treated the medical deduction as roughly all $632 of the head's expenses instead of Arizona's $145 standard medical deduction. -us,scenario_079,snap,claude-opus-5.5,llm_error,state_local_rule,False,"Counted SSI correctly ($1,511 gross) but deducted only $26 of actual medical expenses above $35. Under Arizona's $145 standard medical deduction, net income is $1,157 and the benefit is $198/month, not $163." -us,scenario_079,snap,claude-sonnet-4.6,llm_error,taxable_income_or_deductions,False,"Set the spouse's income to zero and never computed the couple's $881/month SSI. It also used FY2025 figures ($204 standard deduction, $535 maximum) and the $26 actual medical excess instead of Arizona's $145 standard medical deduction." -us,scenario_079,snap,claude-sonnet-5,llm_error,taxable_income_or_deductions,False,"Assumed large shelter costs from the mortgage balance even though no mortgage payment or interest was given, and left out the $881/month SSI income. Its $374/month figure isn't the actual $546 maximum allotment either." -us,scenario_079,snap,claude-sonnet-5.5,llm_error,taxable_income_or_deductions,False,"Counted only $630/month SSDI and left out the $881/month SSI the couple receives, which understated net income. It also used the $26 actual medical excess instead of Arizona's $145 standard medical deduction." -us,scenario_079,snap,deepseek-v4-flash-0731,llm_error,state_local_rule,False,"Included SSI but used the $26 actual medical excess instead of Arizona's $145 standard medical deduction. It also used a $228 standard deduction instead of $209, a $549 maximum instead of $546, and $876 of SSI instead of $881." -us,scenario_079,snap,deepseek-v4-pro,llm_error,asset_resource,False,"Counted $5,050 of vehicle equity and failed the household on assets. The vehicle isn't a countable resource here, so countable assets are just the $1,045 bank balance and the household passes." -us,scenario_079,snap,deepseek-v4-pro-0813,llm_error,state_local_rule,False,"Included SSI but deducted only the $26 actual medical excess instead of Arizona's $145 standard medical deduction. It also understated SSI ($10,464 a year vs $881/month) and used a $202 standard deduction and $548 maximum instead of $209 and $546." -us,scenario_079,snap,deepseek-v4.1-flash,llm_error,taxable_income_or_deductions,False,"Counted only the $630 SSDI, leaving out the $881/month SSI the blind/disabled couple receives. It also used the $26 actual medical excess instead of Arizona's $145 standard medical deduction." -us,scenario_079,snap,gemini-3-flash-preview,llm_error,state_local_rule,False,"Deducted only the $26 actual medical excess instead of Arizona's $145 standard medical deduction. It also used out-of-date parameters: $805 SSI instead of $881, a $198 standard deduction instead of $209, and a $535 maximum instead of $546." -us,scenario_079,snap,gemini-3.1-flash-lite-preview,llm_error,other,False,"Concluded SNAP is zero because no rent or utilities were listed. SNAP doesn't require shelter costs; with $1,511 income, a $209 standard deduction, and Arizona's $145 standard medical deduction, the benefit is $198/month." -us,scenario_079,snap,gemini-3.1-pro-preview,llm_error,taxable_income_or_deductions,False,"Claimed 30% of net income exceeds the maximum allotment and fell back to the minimum benefit. Even before any medical deduction, the contribution on its own income is about $368, well under the $546 maximum. It also understated SSI and skipped Arizona's $145 standard medical deduction." -us,scenario_079,snap,gemini-3.5-flash,llm_error,state_local_rule,False,Deducted $312 a year of actual medical excess instead of Arizona's $145/month standard medical deduction. It also used a $200 standard deduction instead of $209 and a $560 maximum instead of $546. -us,scenario_079,snap,gemini-3.5-flash-lite,llm_error,categorical_eligibility,False,"Asserted the household fails on assets and income with no calculation. Countable assets are only $1,045, and $1,511/month of income leaves net income of $1,157 under the limit, so the household gets $198/month." -us,scenario_079,snap,gemini-3.6-flash,llm_error,state_local_rule,False,"Included SSI (about $18,096 a year) but applied only the $26/month actual medical excess. Arizona's $145 standard medical deduction lowers net income to $1,157, which gives $198/month instead of about $178." -us,scenario_079,snap,gemini-3.7-flash,llm_error,taxable_income_or_deductions,False,"Its $470/month benefit only works if countable income is just the $630 SSDI, so it left out the $881/month SSI. Counting full $1,511 gross income, the $209 standard deduction, and Arizona's $145 standard medical deduction gives $198/month." -us,scenario_079,snap,gemini-3.8-flash,llm_error,state_local_rule,False,"Counted only the head's $432 of other medical expenses, leaving out the OTC costs, and deducted the $12 a year left after the $420 annual floor. It should have applied Arizona's $145/month standard medical deduction. It also used 2025-level SSI ($840 vs $881), a $204 standard deduction, and a $536 maximum." -us,scenario_079,snap,gemini-4-argon,llm_error,state_local_rule,False,"Its roughly $157/month benefit fits SSI-inclusive income with only the actual medical excess above $35 deducted. Applying Arizona's $145 standard medical deduction instead gives net income of $1,157 and $198/month." -us,scenario_079,snap,glm-5.2,parse_contract_failure,missing_output,False,"No SNAP value or reasoning was returned, so nothing could be scored. The correct answer is $198/month × 12 = $2,376." -us,scenario_079,snap,glm-5.3,llm_error,taxable_income_or_deductions,False,"Treated $7,560 of SSDI as the household's only income, leaving out the $881/month SSI the couple qualifies for. It also used the $312 a year of actual medical excess instead of Arizona's $145/month standard medical deduction." -us,scenario_079,snap,gpt-5.4-mini,llm_error,other,False,"Concluded SNAP is zero because there are no dependents or shelter costs, but neither is needed. The disabled couple's $1,511 income nets to $1,157 after deductions, which gives $198/month." -us,scenario_079,snap,gpt-5.4-nano,llm_error,other,False,"Gave up on the calculation and returned zero, even though the facts are enough. SSDI plus imputed SSI ($1,511/month), the $209 standard deduction, and Arizona's $145 standard medical deduction give $198/month." -us,scenario_079,snap,gpt-5.5,llm_error,state_local_rule,False,"Counted SSI correctly ($1,511) but used only the $26 actual medical excess instead of Arizona's $145 standard medical deduction. It also used the FY2025 $204 standard deduction instead of $209, which brought the benefit down to $161/month instead of $198." -us,scenario_079,snap,gpt-5.6-luna,llm_error,other,False,"Awarded the full $546 maximum allotment without subtracting the 30% net income contribution. With $1,157 of net income, that contribution is $348, leaving $198/month." -us,scenario_079,snap,gpt-5.6-sol,llm_error,state_local_rule,False,"Its $163/month equals $546 − 30% × ($1,511 − $209 − $26), so it used the $26 actual medical excess. Arizona's $145 standard medical deduction gives $198/month." -us,scenario_079,snap,gpt-5.6-terra,llm_error,state_local_rule,False,"Its $165/month implies only the $26 actual medical excess above $35 was deducted. Arizona's $145 standard medical deduction cuts net income to $1,157 and gives $198/month." -us,scenario_079,snap,gpt-6-astra,llm_error,state_local_rule,False,"Used the formula 546 − 0.30 × (1511 − 209 − 26), which deducts only the $26 actual medical excess. Arizona's $145 standard medical deduction should replace it, giving 546 − 348 = $198/month." -us,scenario_079,snap,gpt-6-luna,llm_error,taxable_income_or_deductions,False,"Its $395 net income comes from the $630 SSDI alone, so it left out the $881/month SSI that brings gross income to $1,511. It also used the $26 actual medical excess instead of Arizona's $145 standard medical deduction." -us,scenario_079,snap,gpt-6-sol,llm_error,state_local_rule,False,"Counted SSI ($1,511) and the $209 standard deduction but deducted only $26 of actual medical excess. Arizona's $145 standard medical deduction gives $1,157 net income and $198/month, not $163." -us,scenario_079,snap,gpt-6.1-sol,llm_error,state_local_rule,False,"Deducted the $26 actual medical excess instead of Arizona's $145 standard medical deduction, leaving net income at $1,276 instead of $1,157. It also didn't round the 30% contribution up to a whole dollar ($348)." -us,scenario_079,snap,grok-4.3,llm_error,thresholds_rates,False,"Claimed $630/month of SSDI exceeds SNAP limits, but it's far below them. Even with SSI included, net income of $1,157 passes the net test and gives $198/month." -us,scenario_079,snap,grok-4.5,llm_error,taxable_income_or_deductions,False,"Counted only $7,560 of SSDI and left out the $881/month SSI. It also used the $312 a year of actual medical excess instead of Arizona's $145/month standard medical deduction." -us,scenario_079,snap,grok-4.6,llm_error,state_local_rule,False,Included SSI but deducted only the $26 actual medical excess instead of Arizona's $145 standard medical deduction. It also understated SSI ($876 vs $881) and overstated the maximum ($549 vs $546). -us,scenario_079,snap,grok-4.7,llm_error,state_local_rule,False,"Got the $1,511 income, $209 standard deduction, and $546 maximum right, but deducted only $26 of actual medical excess. Arizona's $145 standard medical deduction gives $1,157 net income and $198/month." -us,scenario_079,snap,grok-build-0.1,llm_error,state_local_rule,False,"Used the 2025 SSI couple rate of $1,450 instead of $1,491, which understated SSI at $840 instead of $881. It also used FY2025 values ($204 standard deduction, $536 maximum) and the $26 actual medical excess instead of Arizona's $145 standard medical deduction." -us,scenario_079,snap,inkling,llm_error,taxable_income_or_deductions,False,Treated $630/month SSDI as the only income and left out the $881/month SSI the couple receives. It also used the $26 actual medical excess instead of Arizona's $145 standard medical deduction. -us,scenario_079,snap,kimi-k2.6,parse_contract_failure,missing_output,False,"No SNAP value or reasoning was returned, so nothing could be scored. The correct answer is $198/month × 12 = $2,376." -us,scenario_079,snap,kimi-k3,llm_error,taxable_income_or_deductions,False,"Computed net income from the $630 SSDI alone and never added the $881/month SSI, which understated gross income by more than half. It also used the $26 actual medical excess instead of Arizona's $145 standard medical deduction." -us,scenario_079,snap,minimax-m3,llm_error,other,False,"Returned zero because it read the instruction not to infer benefit receipt as ruling out SNAP. The prompt says to assume program take-up, and the eligible household gets $198/month." -us,scenario_079,snap,muse-spark-1.3,llm_error,state_local_rule,False,Counted SSI but deducted only $26 of actual medical excess instead of Arizona's $145 standard medical deduction. It also used FY2025 values (a $204 standard deduction and $536 maximum) instead of $209 and $546. -us,scenario_079,snap,muse-wonder,llm_error,taxable_income_or_deductions,False,Counted only $630/month SSDI and left out the $881/month SSI. It also deducted the $26 actual medical excess instead of Arizona's $145 standard medical deduction. -us,scenario_079,snap,ox-alpha,llm_error,taxable_income_or_deductions,False,"Treated SSDI as the household's only income, so the $881/month SSI never entered the calculation. It also used the $26 actual medical excess instead of Arizona's $145 standard medical deduction." -us,scenario_079,snap,qwen-3.7-max,llm_error,taxable_income_or_deductions,False,Left out the $881/month SSI income and applied the $35 medical threshold annually instead of monthly. It also used an inflated $598 maximum allotment instead of $546. -us,scenario_079,snap,qwen3.8-max,llm_error,categorical_eligibility,False,"Assumed SSI recipients get no SNAP, which applies a California-style SSI cash-out rule that doesn't exist in Arizona. Here SSI receipt makes the household categorically eligible, and SNAP pays $198/month." +us,scenario_079,snap,claude-fable-5,llm_error,taxable_income_or_deductions,False,"Counted only the $630/month of SSDI and left out the $881/month of SSI the couple receives, so gross income was understated by more than half. It also used the $26 actual medical excess instead of Arizona's $145 standard medical deduction, and its final $4,560 doesn't follow from its own arithmetic." +us,scenario_079,snap,claude-fable-5.1,llm_error,state_local_rule,False,"Got gross income ($1,511), the $209 standard deduction and the $546 maximum right, but deducted only the $26 actual medical excess. Arizona's $145 standard medical deduction applies instead, which makes net income $1,157 rather than $1,276 and the benefit $198/month rather than ~$163." +us,scenario_079,snap,claude-haiku-4.5,llm_error,asset_resource,False,"Ruled the household out on assets by counting vehicle equity and home equity. SNAP excludes the home and these vehicles, and the household is categorically eligible anyway. Countable resources are just the $1,045 bank account, which passes, so the household gets $198/month." +us,scenario_079,snap,claude-haiku-5.5,llm_error,thresholds_rates,False,"Said income is above the gross limit, but $1,511/month is only 86% of the poverty guideline, and net income of $1,157 passes the net test. The net-income formula gives $546 − $348 = $198/month, not zero." +us,scenario_079,snap,claude-opus-4.7,llm_error,taxable_income_or_deductions,False,"Left the $881/month of SSI out of gross income and counted only $630 of SSDI. It used a $219 standard deduction and the $26 actual medical excess instead of $209 and Arizona's $145 standard medical deduction, then cut its own $420.50 result to an unexplained $351.50." +us,scenario_079,snap,claude-opus-4.8,llm_error,taxable_income_or_deductions,False,"Left out the couple's $881/month of SSI and treated $630 of SSDI as total income. It then guessed a net income near $300 instead of using $1,511 − $209 − $145 = $1,157." +us,scenario_079,snap,claude-opus-5,llm_error,taxable_income_or_deductions,False,"Counted only the $630/month of SSDI and left out the $881/month of SSI. It also handled the medical expenses wrongly, comparing the $632 annual figure against the monthly $35 threshold, instead of applying Arizona's $145 standard medical deduction." +us,scenario_079,snap,claude-opus-5.5,llm_error,state_local_rule,False,"Counted SSI and used the right standard deduction ($209) and maximum ($546), but deducted only the $26 actual medical excess. Arizona's $145 standard medical deduction lowers net income to $1,157, so the benefit is $198/month, not $163." +us,scenario_079,snap,claude-sonnet-4.6,llm_error,taxable_income_or_deductions,False,"Said the household receives SSI but then counted only the $630 of SSDI, leaving the $881/month of SSI out of gross income. It also used outdated parameters ($204 standard deduction, $535 maximum) and the $26 actual medical excess instead of Arizona's $145 standard medical deduction." +us,scenario_079,snap,claude-sonnet-5,llm_error,taxable_income_or_deductions,False,"Assumed large mortgage shelter costs from a loan balance, even though no mortgage payment or interest is listed, so shelter costs are $0. It also left the $881/month of SSI out of income; the correct net income is $1,157, giving a $198/month benefit." +us,scenario_079,snap,claude-sonnet-5.5,llm_error,taxable_income_or_deductions,False,"Used $630/month of SSDI as total income and left out the $881/month of SSI the couple receives. It also used the $26 actual medical excess instead of Arizona's $145 standard medical deduction, so net income came out at $395 instead of $1,157." +us,scenario_079,snap,deepseek-v4-flash-0731,llm_error,state_local_rule,False,"Counted SSI but used the $26 actual medical excess instead of Arizona's $145 standard medical deduction. It also used the wrong standard deduction ($228, not $209) and maximum allotment ($549, not $546); the correct figures give net income of $1,157 and $198/month." +us,scenario_079,snap,deepseek-v4-pro,llm_error,asset_resource,False,"Counted $5,050 of vehicle equity above a $4,650 exclusion as a resource. The household is categorically eligible, and its vehicles aren't countable, so the only countable asset is the $1,045 bank balance, which passes. The benefit is $198/month." +us,scenario_079,snap,deepseek-v4-pro-0813,llm_error,state_local_rule,False,"Counted SSI, but at $872/month instead of $881, and deducted only the $26 actual medical excess instead of Arizona's $145 standard medical deduction. It also used a $202 standard deduction and $548 maximum instead of $209 and $546." +us,scenario_079,snap,deepseek-v4.1-flash,llm_error,taxable_income_or_deductions,False,"Took net income from $630 of SSDI alone and left out the $881/month of SSI. It also used the $26 actual medical excess instead of Arizona's $145 standard medical deduction, so net income was $400 instead of $1,157." +us,scenario_079,snap,gemini-3-flash-preview,llm_error,state_local_rule,False,"Deducted only the $26 actual medical excess instead of Arizona's $145 standard medical deduction. It also understated SSI ($805 vs $881) and used old parameters ($198 standard deduction, $535 maximum) instead of $209 and $546." +us,scenario_079,snap,gemini-3.1-flash-lite-preview,llm_error,other,False,"Concluded that having no rent or utilities means a zero benefit. SNAP doesn't require shelter costs: $1,511 − $209 − $145 = $1,157 net income gives $546 − $348 = $198/month." +us,scenario_079,snap,gemini-3.1-pro-preview,llm_error,other,False,"Claimed 30% of net income exceeds the maximum allotment and gave only a minimum benefit. Net income is $1,157/month, so the contribution is $348, well below the $546 maximum, and the benefit is $198/month." +us,scenario_079,snap,gemini-3.5-flash,llm_error,state_local_rule,False,"Deducted only $312/year ($26/month) of excess medical costs instead of Arizona's $145/month standard medical deduction. It also used a $560/month maximum allotment ($6,720/12) instead of $546." +us,scenario_079,snap,gemini-3.5-flash-lite,llm_error,categorical_eligibility,False,"Said the household fails the asset and income rules, but it passes: assets are $1,045, and gross income is 86% of the poverty guideline. Net income of $1,157 gives a $198/month benefit." +us,scenario_079,snap,gemini-3.6-flash,llm_error,state_local_rule,False,"Counted SSI, but its $178/month result implies it used only the actual medical excess. Arizona's $145 standard medical deduction brings net income to $1,157 and the benefit to $198/month." +us,scenario_079,snap,gemini-3.7-flash,llm_error,taxable_income_or_deductions,False,"Its $470/month result implies it counted only the $630 of SSDI and left out the $881/month of SSI. With SSI counted and the $145 Arizona standard medical deduction applied, net income is $1,157 and the benefit is $198/month." +us,scenario_079,snap,gemini-3.8-flash,llm_error,state_local_rule,False,"Counted only the head's $432 of other medical expenses, dropping the OTC costs, for a $12 deduction. Arizona's $145 standard medical deduction applies instead. It also used SSI of $840/month and a $536 maximum instead of $881 and $546." +us,scenario_079,snap,gemini-4-argon,llm_error,state_local_rule,False,"Its ~$157/month result implies it counted SSI but deducted only the actual medical excess. Arizona's $145 standard medical deduction makes net income $1,157 and the benefit $198/month." +us,scenario_079,snap,glm-5.2,parse_contract_failure,missing_output,False,"Gave no parseable SNAP value. The correct derivation gives $198/month, or $2,376 a year." +us,scenario_079,snap,glm-5.3,llm_error,taxable_income_or_deductions,False,"Started from $7,560 of SSDI alone and left the couple's $10,572/year of SSI out of gross income. It also deducted $312/year of actual medical excess instead of Arizona's $145/month standard medical deduction." +us,scenario_079,snap,gpt-5.4-mini,llm_error,other,False,"Concluded that with no dependents or shelter costs the benefit is zero. A two-person household with $1,157 net income qualifies for $546 − $348 = $198/month without any shelter costs." +us,scenario_079,snap,gpt-5.4-nano,llm_error,other,False,"Said there was too little information and answered 0, even though income and deductions are fully specified. They give net income of $1,157 and a $198/month allotment." +us,scenario_079,snap,gpt-5.5,llm_error,state_local_rule,False,"Counted SSI correctly but used a $204 standard deduction and the $26 actual medical excess instead of $209 and Arizona's $145 standard medical deduction. That gave net income of $1,281 instead of $1,157." +us,scenario_079,snap,gpt-5.6-luna,llm_error,other,False,"Gave the full $546 maximum allotment and never subtracted the 30% expected contribution. With net income of $1,157, the contribution is $348, so the benefit is $198/month." +us,scenario_079,snap,gpt-5.6-sol,llm_error,state_local_rule,False,"Its $163/month result comes from net income of about $1,276, which uses the $26 actual medical excess. Arizona's $145 standard medical deduction makes net income $1,157 and the benefit $198/month." +us,scenario_079,snap,gpt-5.6-terra,llm_error,state_local_rule,False,"Counted SSI but its $165/month result reflects only the actual excess medical deduction. Arizona's $145 standard medical deduction lowers net income to $1,157 and raises the benefit to $198/month." +us,scenario_079,snap,gpt-6-astra,llm_error,state_local_rule,False,"Correctly used $1,511 income, the $209 standard deduction and the $546 maximum, but deducted $26 of actual medical excess instead of Arizona's $145 standard medical deduction. It also skipped rounding the 30% contribution up to a whole dollar." +us,scenario_079,snap,gpt-6-luna,llm_error,taxable_income_or_deductions,False,"Its $395 net income comes from $630 of SSDI alone, leaving out the $881/month of SSI. It also used the $26 actual medical excess instead of Arizona's $145 standard medical deduction." +us,scenario_079,snap,gpt-6-sol,llm_error,state_local_rule,False,"Counted SSI and used the right standard deduction and maximum, but deducted only $26 of actual medical excess instead of Arizona's $145 standard medical deduction. That gives $163/month instead of $198." +us,scenario_079,snap,gpt-6.1-sol,llm_error,state_local_rule,False,"Deducted $26 of actual medical excess instead of Arizona's $145 standard medical deduction, which left net income at $1,276 instead of $1,157. It also didn't round the 30% contribution up." +us,scenario_079,snap,gpt-6.1-terra,llm_error,state_local_rule,False,"Its $163/month result reflects the $26 actual medical excess. Arizona's $145 standard medical deduction brings net income to $1,157 and the benefit to $198/month." +us,scenario_079,snap,grok-4.3,llm_error,thresholds_rates,False,"Asserted that income exceeds SNAP limits. Gross income of $1,511 is 86% of the poverty guideline and net income of $1,157 passes the net test, so the household gets $198/month." +us,scenario_079,snap,grok-4.5,llm_error,taxable_income_or_deductions,False,"Treated $7,560 of SSDI as the only income and left out the couple's $881/month of SSI. It also deducted $312/year of actual medical excess instead of Arizona's $145/month standard medical deduction." +us,scenario_079,snap,grok-4.6,llm_error,state_local_rule,False,"Counted SSI, but at about $876, and deducted only $26 of actual medical excess instead of Arizona's $145 standard medical deduction. It also used a $549 maximum instead of $546." +us,scenario_079,snap,grok-4.7,llm_error,state_local_rule,False,"Correctly computed $1,511 income, the $209 standard deduction and the $546 maximum, but used the $26 actual medical excess instead of Arizona's $145 standard medical deduction. It also didn't round the contribution up." +us,scenario_079,snap,grok-build-0.1,llm_error,state_local_rule,False,"Used 2025 figures: SSI of $840, a $204 standard deduction and a $536 maximum, instead of 2026's $881, $209 and $546. It also deducted $26 of actual medical excess instead of Arizona's $145 standard medical deduction." +us,scenario_079,snap,inkling,llm_error,taxable_income_or_deductions,False,Built net income from $630 of SSDI alone and left out the $881/month of SSI. It also used the $26 actual medical excess instead of Arizona's $145 standard medical deduction. +us,scenario_079,snap,kimi-k2.6,parse_contract_failure,missing_output,False,"Gave no parseable SNAP value. The correct derivation gives $198/month, or $2,376 a year." +us,scenario_079,snap,kimi-k3,llm_error,taxable_income_or_deductions,False,Started from $630 of SSDI and left the $881/month of SSI out of gross income. It also deducted the $26 actual medical excess instead of Arizona's $145 standard medical deduction. +us,scenario_079,snap,minimax-m3,llm_error,other,False,"Gave 0 because it wouldn't infer benefit receipt, but the prompt says to assume program take-up. The eligible household's benefit is $546 − $348 = $198/month." +us,scenario_079,snap,muse-spark-1.3,llm_error,state_local_rule,False,"Counted SSI, but used a $204 standard deduction, a $536 maximum and the $26 actual medical excess instead of $209, $546 and Arizona's $145 standard medical deduction." +us,scenario_079,snap,muse-wonder,llm_error,taxable_income_or_deductions,False,Treated $630 of SSDI as all of the household's income and left out the $881/month of SSI. It also used the $26 actual medical excess instead of Arizona's $145 standard medical deduction. +us,scenario_079,snap,ox-alpha,llm_error,taxable_income_or_deductions,False,"Counted only the $630/month of SSDI and left out the $881/month of SSI, so net income came out at about $399 instead of $1,157. It also used the $26 actual medical excess instead of Arizona's $145 standard medical deduction." +us,scenario_079,snap,qwen-3.7-max,llm_error,taxable_income_or_deductions,False,"Left out the $881/month of SSI and treated the $35 medical threshold as annual, giving a $697 deduction. Arizona's $145/month standard medical deduction applies instead. It also used a $598 maximum instead of $546." +us,scenario_079,snap,qwen3.8-max,llm_error,state_local_rule,False,"Applied an SSI cash-out rule that shuts SSI recipients out of SNAP, a rule California used until 2019, but Arizona has no such rule. In Arizona, SSI receipt makes the couple categorically eligible, and they get $198/month." us,scenario_079,spouse_medicaid_eligible,gemini-3.5-flash-lite,llm_error,categorical_eligibility,False,"The model asserted that the spouse's ""income and circumstances"" fail Arizona's adult Medicaid rules, inverting the test: the household's MAGI is 0.35 × FPL, far below Arizona's 138% FPL expansion-adult limit, so low income qualifies rather than disqualifies. It also skipped the pathway the engine used — the SSI-recipient category, which grants automatic Medicaid in Arizona (a 1634 state) to the blind/disabled spouse whose $0 countable income and $1,045 in resources (under the $2,000 individual limit) produce $5,286 of SSI — and treated an income screen as the sole route to adult coverage." us,scenario_079,spouse_medicaid_eligible,gpt-5.4-nano,llm_error,categorical_eligibility,False,"The model defaulted to 0 on the ground that ""no additional Medicaid-eligibility inputs"" beyond disability and IHS coverage were supplied, treating Medicaid eligibility as requiring an explicit enrollment or income input rather than deriving it from the facts given. Blindness plus disability plus $0 earned and unearned income and $1,045 in countable resources produce SSI of $5,286, and SSI receipt in Arizona triggers the SSI-recipient category's automatic Medicaid; separately, 0.35 × FPL MAGI clears the 138% FPL expansion-adult test, and IHS coverage at interview is not minimum essential coverage that blocks eligibility." us,scenario_079,spouse_medicare_eligible,claude-fable-5,llm_error,age_disability,False,"The model treated the spouse's disabled flag as enough for Medicare under 65, citing 'SSDI-linked disability eligibility'. However, the spouse gets no Social Security disability income; the $7,560 SSDI is the head's. No months of SSDI receipt are listed, so the 24-month SSDI entitlement requirement is not met and the spouse is not Medicare eligible." @@ -6894,48 +7061,49 @@ us,scenario_079,ssi,kimi-k2.6,parse_contract_failure,missing_output,False,"No SS us,scenario_079,ssi,minimax-m3,llm_error,categorical_eligibility,False,"The model treated SSI as a benefit receipt it could not infer. The prompt says to assume take-up, so SSI must be computed from eligibility: a blind and disabled couple with $610/month of countable income against a $1,491/month couple rate receives $10,572/year." us,scenario_079,ssi,qwen-3.7-max,llm_error,thresholds_rates,False,"The model applied the $20 exclusion correctly ($7,320/year countable) but used $1,450/month, the 2025 couple rate. With the 2026 rate of $1,491/month ($17,892/year), the answer is $10,572." us,scenario_079,ssi,qwen3.8-max,llm_error,household_unit_or_filing_status,False,"The model treated each spouse as a separate individual instead of using the $1,491/month couple rate. It counted only $3,780 of income, which is half the SSDI, instead of the couple's full $7,320 of countable income ($610/month). That produced an inflated $18,963.60 instead of $10,572." -us,scenario_079,state_refundable_credits,claude-fable-5,llm_error,categorical_eligibility,False,"The model wrongly said the Increased Excise Tax Credit needs taxable or earned income. The credit is refundable and is available to MFJ filers with federal AGI of $25,000 or less, even when AGI is zero. Two exemptions × $25 = $50, but the model answered $0." -us,scenario_079,state_refundable_credits,claude-haiku-4.5,llm_error,categorical_eligibility,False,"The model wrongly said Arizona has no refundable individual credit. It missed the refundable Increased Excise Tax Credit of $25 per exemption, which applies to MFJ filers with AGI of $25,000 or less whether or not they owe tax. That credit gives this couple $50." -us,scenario_079,state_refundable_credits,claude-haiku-5.5,llm_error,categorical_eligibility,False,"The model missed Arizona's refundable Increased Excise Tax Credit. It pays $25 for each of the two exemptions because the couple's AGI is under the $25,000 MFJ ceiling, so the answer is $50, not $0." -us,scenario_079,state_refundable_credits,claude-opus-4.7,llm_error,thresholds_rates,False,"The model worked out the Increased Excise Tax Credit correctly ($25 × 2 exemptions = $50 for MFJ with no dependents). It then submitted $200 with no support for that number, instead of the $50 its own calculation produced." -us,scenario_079,state_refundable_credits,claude-opus-4.8,llm_error,categorical_eligibility,False,"The model treated the Increased Excise Tax Credit as if it required meeting the income-tax filing threshold. The credit has only a maximum AGI limit ($25,000 for MFJ), not a minimum income, so this low-income couple qualifies for $25 × 2 = $50." -us,scenario_079,state_refundable_credits,claude-opus-5,llm_error,categorical_eligibility,False,"The model assumed AZ refundable credits require earnings or dependents. The Increased Excise Tax Credit counts the two personal exemptions at $25 each for MFJ filers with AGI of $25,000 or less, which gives $50." -us,scenario_079,state_refundable_credits,claude-opus-5.5,llm_error,categorical_eligibility,False,"The model missed Arizona's refundable Increased Excise Tax Credit. This couple gets $25 for each of their two personal exemptions because their AGI is below the $25,000 MFJ limit, for a total of $50." -us,scenario_079,state_refundable_credits,claude-sonnet-4.6,llm_error,categorical_eligibility,False,"The model wrongly called the Increased Excise Tax Credit nonrefundable or unavailable. It is refundable and requires only federal AGI of $25,000 or less for MFJ, so the couple receives $25 × 2 = $50 regardless of whether they have taxable income." -us,scenario_079,state_refundable_credits,claude-sonnet-5,llm_error,categorical_eligibility,False,"The model checked only the Property Tax Credit and missed the refundable Increased Excise Tax Credit. That credit has no age or SSI requirement and pays $25 per exemption to low-AGI MFJ filers, which gives $50." -us,scenario_079,state_refundable_credits,claude-sonnet-5.5,llm_error,categorical_eligibility,False,"The model assumed zero tax liability means no refundable credit. Arizona's Increased Excise Tax Credit is refundable regardless of liability and pays $25 for each of the couple's two exemptions, for $50." -us,scenario_079,state_refundable_credits,deepseek-v4-flash-0731,llm_error,categorical_eligibility,False,"The model assumed AZ refundable credits require income or children. The Increased Excise Tax Credit counts personal exemptions, so the two spouses get $25 each for $50 because AGI is under the $25,000 MFJ ceiling." -us,scenario_079,state_refundable_credits,deepseek-v4-pro,llm_error,categorical_eligibility,False,"The model ruled out credits because there are no children and no property tax credit. It missed the Increased Excise Tax Credit, which pays $25 per personal exemption (two spouses = $50) to MFJ filers with AGI of $25,000 or less." -us,scenario_079,state_refundable_credits,deepseek-v4-pro-0813,llm_error,categorical_eligibility,False,"The model missed Arizona's refundable Increased Excise Tax Credit. With $7,560 of income, the couple is far below the $25,000 MFJ AGI limit and gets $25 × 2 exemptions = $50." -us,scenario_079,state_refundable_credits,deepseek-v4.1-flash,llm_error,categorical_eligibility,False,"The model treated zero state tax liability as ruling out refundable credits. The Increased Excise Tax Credit is paid regardless of liability, at $25 per exemption, which gives this MFJ couple $50." -us,scenario_079,state_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,categorical_eligibility,False,"The model missed the refundable Increased Excise Tax Credit. Its only test is AGI of $25,000 or less for MFJ, and it pays $25 for each of the two exemptions, for $50 instead of $0." -us,scenario_079,state_refundable_credits,gemini-3.1-pro-preview,llm_error,categorical_eligibility,False,"The model concluded no AZ refundable credit applies and missed the Increased Excise Tax Credit. That credit gives low-AGI MFJ filers $25 per personal exemption, which is $50 for this couple." -us,scenario_079,state_refundable_credits,gemini-3.5-flash,llm_error,categorical_eligibility,False,"The model missed Arizona's refundable Increased Excise Tax Credit. The couple's AGI is under $25,000, so they qualify for $25 × 2 personal exemptions = $50." -us,scenario_079,state_refundable_credits,gemini-3.5-flash-lite,llm_error,categorical_eligibility,False,"The model required tax liability or earnings for a refundable credit. The Increased Excise Tax Credit needs neither and pays $25 per exemption to MFJ filers with AGI of $25,000 or less, which gives $50." -us,scenario_079,state_refundable_credits,gemini-3.6-flash,llm_error,categorical_eligibility,False,"The model missed the Increased Excise Tax Credit. It is refundable, it applies to this couple because their AGI is below the $25,000 MFJ limit, and it pays $25 for each of the two exemptions, for $50." -us,scenario_079,state_refundable_credits,gemini-3.7-flash,llm_error,categorical_eligibility,False,"The model concluded no AZ refundable credit applies and missed the Increased Excise Tax Credit. That credit is $25 per personal exemption for low-AGI MFJ filers, so this household gets $50." -us,scenario_079,state_refundable_credits,gemini-3.8-flash,llm_error,categorical_eligibility,False,"The model claimed that childless couples with no wages get no AZ refundable credit. The Increased Excise Tax Credit has no wage or child requirement and pays $25 for each spouse's exemption, for $50." -us,scenario_079,state_refundable_credits,glm-5.2,llm_error,categorical_eligibility,False,"The model treated zero taxable income as ruling out refundable credits. The Increased Excise Tax Credit depends only on federal AGI of $25,000 or less for MFJ and pays $25 per exemption, which gives $50." -us,scenario_079,state_refundable_credits,glm-5.3,llm_error,categorical_eligibility,False,"The model assumed the only AZ refundable credit is tied to the federal EITC. It missed the Increased Excise Tax Credit, which pays $25 per personal exemption to MFJ filers with AGI of $25,000 or less, for a total of $50 here." -us,scenario_079,state_refundable_credits,gpt-5.4-mini,llm_error,categorical_eligibility,False,"The model said no AZ refundable credit is triggered. The listed facts (MFJ, two exemptions, AGI far below $25,000) qualify the couple for the Increased Excise Tax Credit of $25 × 2 = $50." -us,scenario_079,state_refundable_credits,gpt-5.4-nano,llm_error,categorical_eligibility,False,"The model required earned income or children for a refundable credit. Arizona's Increased Excise Tax Credit requires neither and pays $25 for each of the two personal exemptions, for $50." -us,scenario_079,state_refundable_credits,gpt-5.6-luna,llm_error,categorical_eligibility,False,"The model required tax liability, earned income, or children. The Increased Excise Tax Credit is refundable, has none of those requirements, and pays $25 per exemption to MFJ filers with AGI of $25,000 or less, which is $50 here." -us,scenario_079,state_refundable_credits,gpt-5.6-sol,llm_error,categorical_eligibility,False,The model found no AZ refundable credit and missed the Increased Excise Tax Credit. The couple's low AGI and two exemptions qualify them for $25 × 2 = $50. -us,scenario_079,state_refundable_credits,gpt-5.6-terra,llm_error,categorical_eligibility,False,"The model required earnings or children for a refundable credit. Arizona's Increased Excise Tax Credit applies to any filer under the AGI limit ($25,000 for MFJ) at $25 per personal exemption, which gives $50." -us,scenario_079,state_refundable_credits,gpt-6-luna,llm_error,categorical_eligibility,False,"The model ruled out credits because there is no taxable income and there are no dependents. The Increased Excise Tax Credit counts the filers' own personal exemptions at $25 each for MFJ AGI of $25,000 or less, which gives $50." -us,scenario_079,state_refundable_credits,gpt-6-sol,llm_error,categorical_eligibility,False,"The model required qualifying earnings or children. The Increased Excise Tax Credit is refundable with no earnings test and pays $25 for each spouse's exemption, for $50." -us,scenario_079,state_refundable_credits,grok-4.3,llm_error,categorical_eligibility,False,"The model treated zero tax liability as meaning no credits. Arizona's refundable Increased Excise Tax Credit pays $25 per exemption to MFJ filers with AGI of $25,000 or less regardless of liability, so the couple gets $50." -us,scenario_079,state_refundable_credits,grok-4.5,llm_error,categorical_eligibility,False,"The model required qualifying children or tax liability. The Increased Excise Tax Credit is calculated from the filers' own personal exemptions ($25 × 2 = $50) whenever MFJ AGI is $25,000 or less." -us,scenario_079,state_refundable_credits,grok-build-0.1,llm_error,categorical_eligibility,False,"The model checked only for a state EITC tied to the federal EITC, which Arizona does not have. It missed the refundable Increased Excise Tax Credit, which pays this low-AGI MFJ couple $25 per exemption, for $50." -us,scenario_079,state_refundable_credits,inkling,llm_error,categorical_eligibility,False,"The model assumed zero liability means no refundable credit. The Increased Excise Tax Credit is refundable and pays $25 for each of the two personal exemptions to MFJ filers with AGI of $25,000 or less, for $50." -us,scenario_079,state_refundable_credits,kimi-k2.6,llm_error,categorical_eligibility,False,"The model considered only the property tax refund and credits based on earnings. It missed the Increased Excise Tax Credit, which needs no rent, property tax, or earnings and pays $25 per exemption ($50 here) to MFJ filers with AGI of $25,000 or less." -us,scenario_079,state_refundable_credits,kimi-k3,llm_error,categorical_eligibility,False,"The model said no refundable credit applies to a childless couple with zero liability. Arizona's Increased Excise Tax Credit pays such a couple $25 for each personal exemption, for $50." -us,scenario_079,state_refundable_credits,minimax-m3,llm_error,state_local_rule,False,"The model wrongly claimed Arizona has no state income tax. Arizona has an income tax with a refundable Increased Excise Tax Credit, which pays this low-AGI MFJ couple $25 × 2 exemptions = $50." -us,scenario_079,state_refundable_credits,muse-spark-1.3,llm_error,categorical_eligibility,False,"The model required income or qualifying children. The Increased Excise Tax Credit applies to MFJ filers with AGI of $25,000 or less and pays $25 per personal exemption, which gives $50 for this couple." -us,scenario_079,state_refundable_credits,muse-wonder,llm_error,categorical_eligibility,False,"The model missed Arizona's refundable Increased Excise Tax Credit. The couple's AGI is under the $25,000 MFJ limit and they have two exemptions, so they are owed $25 × 2 = $50." -us,scenario_079,state_refundable_credits,ox-alpha,llm_error,categorical_eligibility,False,"The model correctly excluded the Property Tax Credit because of the age 65+ requirement. It then wrongly concluded no other refundable credit applies at zero liability, missing the Increased Excise Tax Credit of $25 per exemption ($50) for MFJ AGI of $25,000 or less." -us,scenario_079,state_refundable_credits,qwen-3.7-max,llm_error,categorical_eligibility,False,"The model required taxable income or dependents. Arizona's Increased Excise Tax Credit is refundable and counts the spouses' own personal exemptions at $25 each, which gives $50 for MFJ AGI of $25,000 or less." -us,scenario_079,state_refundable_credits,qwen3.8-max,llm_error,categorical_eligibility,False,"The model missed the Increased Excise Tax Credit. It pays $25 for each of the couple's two exemptions because their AGI is below the $25,000 MFJ threshold, for a refundable credit of $50 instead of $0." +us,scenario_079,state_refundable_credits,claude-fable-5,llm_error,categorical_eligibility,False,"The model named the Increased Excise Tax Credit but wrongly said it requires filing with income or earnings. The credit has no minimum-income or earned-income requirement. Its only income test is federal AGI ≤ $25,000 for MFJ, so this zero-AGI couple gets $25 × 2 = $50." +us,scenario_079,state_refundable_credits,claude-haiku-4.5,llm_error,categorical_eligibility,False,"The model said Arizona has no refundable individual income tax credit, which overlooks the refundable Increased Excise Tax Credit. That credit pays $25 per person to low-AGI filers whether or not they owe tax, giving this MFJ couple $50." +us,scenario_079,state_refundable_credits,claude-haiku-5.5,llm_error,categorical_eligibility,False,"The model concluded no refundable AZ credit applies and missed the Increased Excise Tax Credit. That credit is $25 per tax-unit member for MFJ filers with federal AGI ≤ $25,000, so this two-person unit with $0 AGI gets $50." +us,scenario_079,state_refundable_credits,claude-opus-4.7,llm_error,other,False,"The model correctly worked out that the Increased Excise Tax Credit gives $25 per person, or $50 for an MFJ couple with no dependents. It then submitted an unsupported $200 without basing it on any rule. The only refundable AZ credit here is the $50 excise credit." +us,scenario_079,state_refundable_credits,claude-opus-4.8,llm_error,categorical_eligibility,False,"The model claimed the Increased Excise Tax Credit requires meeting income tax filing thresholds. The credit is available to anyone at or below the AGI ceiling ($25,000 MFJ), including filers with $0 AGI. Two people at $25 each gives $50." +us,scenario_079,state_refundable_credits,claude-opus-5,llm_error,categorical_eligibility,False,"The model assumed AZ refundable credits require earnings or qualifying dependents. The Increased Excise Tax Credit pays $25 for the taxpayer and $25 for the spouse to low-AGI joint filers without either condition, giving $50." +us,scenario_079,state_refundable_credits,claude-opus-5.5,llm_error,categorical_eligibility,False,"The model missed Arizona's refundable Increased Excise Tax Credit. It pays $25 per person to MFJ filers with federal AGI ≤ $25,000, so this couple with $0 AGI gets $50." +us,scenario_079,state_refundable_credits,claude-sonnet-4.6,llm_error,categorical_eligibility,False,"The model called the Increased Excise Tax Credit non-refundable or subject to unmet requirements. It is refundable and requires only federal AGI ≤ $25,000 for MFJ, with no earned-income test, so this couple gets $25 × 2 = $50." +us,scenario_079,state_refundable_credits,claude-sonnet-5,llm_error,categorical_eligibility,False,"The model checked only the Property Tax Credit (140PTC) and stopped once it ruled that out. It never applied the refundable Increased Excise Tax Credit, which gives $25 per person, or $50 for this two-adult unit with $0 AGI." +us,scenario_079,state_refundable_credits,claude-sonnet-5.5,llm_error,categorical_eligibility,False,"The model treated zero tax liability as ruling out refundable credits. Arizona's Increased Excise Tax Credit is refundable and pays $25 per person whatever the liability, giving this MFJ couple $50." +us,scenario_079,state_refundable_credits,deepseek-v4-flash-0731,llm_error,categorical_eligibility,False,"The model assumed zero income and no children rule out refundable AZ credits. The Increased Excise Tax Credit counts the taxpayer and spouse at $25 each, and zero AGI qualifies, so the credit is $50." +us,scenario_079,state_refundable_credits,deepseek-v4-pro,llm_error,categorical_eligibility,False,"The model checked only child-based credits and property tax credits. It skipped the Increased Excise Tax Credit, which pays $25 per adult and per dependent to filers under the $25,000 MFJ AGI ceiling, so this couple gets $50." +us,scenario_079,state_refundable_credits,deepseek-v4-pro-0813,llm_error,categorical_eligibility,False,"The model missed Arizona's refundable Increased Excise Tax Credit. It equals $25 per tax-unit member (max $100) for MFJ filers with federal AGI ≤ $25,000, so this couple gets $50." +us,scenario_079,state_refundable_credits,deepseek-v4.1-flash,llm_error,categorical_eligibility,False,The model tied refundable credits to having state tax liability. The Increased Excise Tax Credit is fully refundable without any liability and pays $25 × 2 = $50 to this low-AGI joint filer. +us,scenario_079,state_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,categorical_eligibility,False,"The model said nothing applies given the household's income and demographics. In fact, $0 AGI and a two-person MFJ unit are exactly what qualify for Arizona's Increased Excise Tax Credit, at $25 per person, or $50." +us,scenario_079,state_refundable_credits,gemini-3.1-pro-preview,llm_error,categorical_eligibility,False,"The model missed the refundable Increased Excise Tax Credit. It requires only federal AGI ≤ $25,000 for MFJ and pays $25 each for head and spouse, giving $50." +us,scenario_079,state_refundable_credits,gemini-3.5-flash,llm_error,categorical_eligibility,False,"The model concluded no refundable AZ credit applies and overlooked the Increased Excise Tax Credit. That credit pays $25 per person to low-AGI filers, giving this MFJ couple with $0 AGI $50." +us,scenario_079,state_refundable_credits,gemini-3.5-flash-lite,llm_error,categorical_eligibility,False,"The model assumed refundable credits require tax liability or earnings. Arizona's Increased Excise Tax Credit requires neither and pays $25 per tax-unit member below the AGI ceiling, giving $50 here." +us,scenario_079,state_refundable_credits,gemini-3.6-flash,llm_error,categorical_eligibility,False,"The model missed the Increased Excise Tax Credit. It is refundable and worth $25 each for taxpayer and spouse when MFJ federal AGI is ≤ $25,000, so this household gets $50." +us,scenario_079,state_refundable_credits,gemini-3.7-flash,llm_error,categorical_eligibility,False,"The model missed the refundable Increased Excise Tax Credit, which pays $25 per person to filers under the AGI limit. Two adults with $0 AGI receive $50." +us,scenario_079,state_refundable_credits,gemini-3.8-flash,llm_error,categorical_eligibility,False,"The model claimed childless couples without wages get no refundable AZ credit. The Increased Excise Tax Credit has no wage or child requirement and counts both spouses at $25 each, so it is $50." +us,scenario_079,state_refundable_credits,glm-5.2,llm_error,categorical_eligibility,False,The model treated zero taxable income as ruling out any refundable credit. Arizona's Increased Excise Tax Credit is designed for very low-AGI filers and pays this MFJ couple $25 × 2 = $50. +us,scenario_079,state_refundable_credits,glm-5.3,llm_error,categorical_eligibility,False,"The model wrongly described an EITC-linked refundable family credit and claimed Arizona has no other refundable credit. The refundable Increased Excise Tax Credit pays $25 per person below the $25,000 MFJ AGI limit, giving $50." +us,scenario_079,state_refundable_credits,gpt-5.4-mini,llm_error,categorical_eligibility,False,"The model said the listed facts trigger no refundable AZ credit. MFJ status, two people, and $0 AGI trigger the Increased Excise Tax Credit at $25 per person, or $50." +us,scenario_079,state_refundable_credits,gpt-5.4-nano,llm_error,categorical_eligibility,False,"The model required earned income or children for a refundable state credit. Arizona's Increased Excise Tax Credit requires neither and pays $25 each for head and spouse, giving $50." +us,scenario_079,state_refundable_credits,gpt-5.6-luna,llm_error,categorical_eligibility,False,"The model assumed a refundable AZ credit needs tax liability, earned income, or children. The Increased Excise Tax Credit needs only federal AGI ≤ $25,000 for MFJ and pays $25 per person, giving $50." +us,scenario_079,state_refundable_credits,gpt-5.6-sol,llm_error,categorical_eligibility,False,The model found no fact that generates an AZ refundable credit and missed that a two-person MFJ unit with $0 AGI qualifies for the Increased Excise Tax Credit. That credit is $25 × 2 = $50. +us,scenario_079,state_refundable_credits,gpt-5.6-terra,llm_error,categorical_eligibility,False,"The model required earnings or children. Arizona's refundable Increased Excise Tax Credit counts the taxpayer and spouse at $25 each for low-AGI filers, giving $50." +us,scenario_079,state_refundable_credits,gpt-6-luna,llm_error,categorical_eligibility,False,"The model treated zero taxable income and no dependents as disqualifying. The Increased Excise Tax Credit is refundable, counts both spouses, and applies at any AGI up to $25,000 for MFJ, giving $50." +us,scenario_079,state_refundable_credits,gpt-6-sol,llm_error,categorical_eligibility,False,"The model assumed earnings or children are required. Arizona's Increased Excise Tax Credit pays $25 per tax-unit member to MFJ filers with AGI ≤ $25,000, giving this couple $50." +us,scenario_079,state_refundable_credits,gpt-6.1-terra,llm_error,categorical_eligibility,False,"The model estimated no refundable AZ credit and missed the Increased Excise Tax Credit. It pays $25 for each spouse in a low-AGI joint return, giving $50." +us,scenario_079,state_refundable_credits,grok-4.3,llm_error,categorical_eligibility,False,The model tied refundable credits to having state liability. Arizona's Increased Excise Tax Credit is refundable regardless of liability and pays $25 × 2 = $50 to this MFJ couple with $0 AGI. +us,scenario_079,state_refundable_credits,grok-4.5,llm_error,categorical_eligibility,False,"The model required qualifying children or tax liability. The Increased Excise Tax Credit counts the taxpayer and spouse themselves at $25 each, so this couple gets $50." +us,scenario_079,state_refundable_credits,grok-build-0.1,llm_error,categorical_eligibility,False,"The model claimed Arizona has a state EITC, which it does not, and so looked only at an EITC-linked credit. It never applied the refundable Increased Excise Tax Credit, which pays $25 per person, or $50 here." +us,scenario_079,state_refundable_credits,inkling,llm_error,categorical_eligibility,False,"The model treated zero state liability as ruling out refundable credits. Arizona's Increased Excise Tax Credit is refundable and pays $25 each for head and spouse when MFJ AGI is ≤ $25,000, giving $50." +us,scenario_079,state_refundable_credits,kimi-k2.6,llm_error,categorical_eligibility,False,"The model checked the property tax refund and earned-income-based credits but missed the Increased Excise Tax Credit. That credit needs no rent, property tax, or earnings input and pays $25 per person to low-AGI filers, giving $50." +us,scenario_079,state_refundable_credits,kimi-k3,llm_error,categorical_eligibility,False,"The model claimed childless households with no liability get no refundable AZ credit. The Increased Excise Tax Credit counts both spouses at $25 each without regard to liability, giving $50." +us,scenario_079,state_refundable_credits,minimax-m3,llm_error,state_local_rule,False,"The model wrongly stated that Arizona has no state income tax. Arizona levies a 2.5% flat income tax and offers the refundable Increased Excise Tax Credit, which gives this MFJ couple with $0 AGI $25 × 2 = $50." +us,scenario_079,state_refundable_credits,muse-spark-1.3,llm_error,categorical_eligibility,False,"The model treated $0 income and no children as disqualifying. Zero AGI falls under the $25,000 MFJ ceiling for the Increased Excise Tax Credit, which pays $25 per adult, or $50." +us,scenario_079,state_refundable_credits,muse-wonder,llm_error,categorical_eligibility,False,"The model missed Arizona's refundable Increased Excise Tax Credit. It pays $25 for each member of a low-AGI tax unit, so this two-adult MFJ return gets $50." +us,scenario_079,state_refundable_credits,ox-alpha,llm_error,categorical_eligibility,False,The model correctly ruled out the 65+ Property Tax Credit but wrongly concluded nothing else applies at $0 liability. The Increased Excise Tax Credit has no age or liability requirement and pays $25 × 2 = $50. +us,scenario_079,state_refundable_credits,qwen-3.7-max,llm_error,categorical_eligibility,False,"The model required taxable income or dependents. Arizona's Increased Excise Tax Credit counts taxpayer and spouse at $25 each for MFJ filers with federal AGI ≤ $25,000, giving $50." +us,scenario_079,state_refundable_credits,qwen3.8-max,llm_error,categorical_eligibility,False,"The model missed the refundable Increased Excise Tax Credit, which pays $25 per person to low-AGI Arizona filers. This MFJ couple with $0 AGI receives $50." us,scenario_080,federal_income_tax_before_refundable_credits,glm-5.2,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. us,scenario_080,federal_refundable_credits,glm-5.2,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. us,scenario_080,free_school_meals_eligible,glm-5.2,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. @@ -6960,56 +7128,57 @@ us,scenario_080,local_income_tax,glm-5.2,parse_contract_failure,missing_output,F us,scenario_080,payroll_tax,glm-5.2,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. us,scenario_080,reduced_price_school_meals_eligible,glm-5.2,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. us,scenario_080,self_employment_tax,glm-5.2,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. -us,scenario_080,snap,claude-fable-5,reference_engine_defect,categorical_eligibility,False,"It got BBCE, the utility allowance from the energy subsidy, and the $0 net income right, but it applied a $293 monthly maximum for all 12 months. The maximum is $298 for January–September and $304.68 for October–December, so the correct total is $3,596.04, not $3,516." -us,scenario_080,snap,claude-fable-5.1,reference_engine_defect,categorical_eligibility,False,"It correctly reached $0 net income and the $298 one-person maximum, but it multiplied $298 by 12. That misses the October 2026 fiscal-year uprating, which raises the maximum to $304.68 for October–December and adds $20.04 to the annual total." -us,scenario_080,snap,claude-haiku-4.5,reference_engine_defect,categorical_eligibility,False,"It wrongly counted the $3,600 of financial assistance as a resource and applied a $2,750 asset limit. It missed that Pennsylvania's TANF non-cash BBCE makes the household categorically eligible and waives the SNAP asset test entirely, which leads to the maximum allotment of $3,596.04." -us,scenario_080,snap,claude-haiku-5.5,reference_engine_defect,categorical_eligibility,False,"It denied SNAP because the $19,828 in liquid assets exceeded the resource limit. Pennsylvania's TANF non-cash BBCE gives categorical eligibility and removes the asset test, and with $0 net income the household gets $3,596.04." -us,scenario_080,snap,claude-opus-4.7,reference_engine_defect,categorical_eligibility,False,"It reached $0 net income, but by wrongly excluding the $300/month financial assistance; the engine counts it, and the utility-allowance shelter deduction still zeroes net income. It then used a $293 maximum for all 12 months instead of $298 for January–September and $304.68 for October–December." -us,scenario_080,snap,claude-opus-4.8,reference_engine_defect,categorical_eligibility,False,"It applied the roughly $4,500 elderly/disabled asset limit to the $19,828 bank balance and denied SNAP. Pennsylvania's TANF non-cash BBCE confers categorical eligibility with no asset test, so the household gets the maximum allotment." -us,scenario_080,snap,claude-opus-5,reference_engine_defect,categorical_eligibility,False,"Its $2,622 works out to about $218.50/month, a partial benefit, even though its own reasoning has essentially zero countable income. With the energy-subsidy utility allowance taking net income to $0, the benefit is the full maximum of $298 (January–September) and $304.68 (October–December)." -us,scenario_080,snap,claude-opus-5.5,reference_engine_defect,categorical_eligibility,False,"It correctly used BBCE, $0 net income, and the $298 maximum, but it deliberately left out the October 2026 update. The maximum rises to $304.68 for October–December, so the year totals $3,596.04, not 298×12." -us,scenario_080,snap,claude-sonnet-4.6,reference_engine_defect,categorical_eligibility,False,"Its BBCE, utility-allowance, and $0 net income steps were correct, but it used the FY2025 one-person maximum of $292 for every month. The correct maximum is $298 for January–September and $304.68 for October–December." -us,scenario_080,snap,claude-sonnet-5,reference_engine_defect,categorical_eligibility,False,"It reached a near-zero net income but then applied the $4,250 elderly/disabled asset limit and denied SNAP. It missed that Pennsylvania's TANF non-cash BBCE waives the asset test for this household." -us,scenario_080,snap,claude-sonnet-5.5,reference_engine_defect,categorical_eligibility,False,"It assumed no shelter costs and missed that the $2,000 energy subsidy grants the $857 standard utility allowance through heat-and-eat, which creates an excess shelter deduction that zeroes net income. It also counted the $924 of capital gains as SNAP income. That left $169 of net income and a partial $247/month benefit instead of the full maximum." -us,scenario_080,snap,deepseek-v4-flash-0731,reference_engine_defect,categorical_eligibility,False,"It applied only the standard deduction and never used the $857 utility allowance that the energy subsidy confers, which would bring net income to $0. It also counted capital gains as income. That subtracted 30% of $170 in net income from the maximum instead of paying $298/$304.68 in full." -us,scenario_080,snap,deepseek-v4-pro,reference_engine_defect,categorical_eligibility,False,"It treated the energy subsidy only as excluded income and missed that it triggers the $857 utility allowance and an excess shelter deduction that zeroes net income. It also counted capital gains and used an outdated $292 maximum, which produced a $239/month partial benefit." -us,scenario_080,snap,deepseek-v4-pro-0813,reference_engine_defect,categorical_eligibility,False,"It assumed no shelter deduction and missed the $857 utility allowance that the energy subsidy triggers through heat-and-eat. That allowance drives net income to $0. It also counted the $924 of capital gains as income, so it subtracted 30% of $168 from the maximum." -us,scenario_080,snap,deepseek-v4.1-flash,reference_engine_defect,categorical_eligibility,False,"It denied SNAP because $19,828 exceeded the disabled-household asset limit. Pennsylvania's TANF non-cash BBCE makes the household categorically eligible and removes the asset test." -us,scenario_080,snap,gemini-3-flash-preview,reference_engine_defect,categorical_eligibility,False,"It correctly used the utility allowance to reach $0 net income, but it applied a $291 monthly maximum for all 12 months. The correct maximum is $298 for January–September and $304.68 for October–December." -us,scenario_080,snap,gemini-3.1-flash-lite-preview,reference_engine_defect,categorical_eligibility,False,"It treated the assets and low income as barring a benefit. It missed that Pennsylvania's TANF non-cash BBCE waives the asset test, and that low income with $0 net income produces the maximum allotment, not zero." -us,scenario_080,snap,gemini-3.1-pro-preview,reference_engine_defect,categorical_eligibility,False,"It correctly used the utility-allowance excess shelter deduction to reach $0 net income, but it applied the outdated $292 maximum for every month. The correct maximum is $298 for January–September and $304.68 for October–December." -us,scenario_080,snap,gemini-3.5-flash,reference_engine_defect,categorical_eligibility,False,"It reached $0 net income through BBCE and the utility allowance, though with wrong deduction amounts ($198 standard, about $600 utility allowance). It then multiplied an outdated $292 maximum by 12 instead of using $298 for January–September and $304.68 for October–December." -us,scenario_080,snap,gemini-3.5-flash-lite,reference_engine_defect,categorical_eligibility,False,"It concluded that the assets and financial assistance made the benefit zero. It missed that Pennsylvania's TANF non-cash BBCE waives the asset test and that the deductions bring net income to $0, which pays the full maximum allotment." -us,scenario_080,snap,gemini-3.6-flash,reference_engine_defect,categorical_eligibility,False,"It correctly applied BBCE and the heating utility allowance to reach $0 net income, but it used $292/month for all 12 months. The correct maximum is $298 for January–September and $304.68 for October–December." -us,scenario_080,snap,gemini-3.7-flash,reference_engine_defect,categorical_eligibility,False,"Its $3,576 is the $298 maximum times 12. It missed the October 2026 uprating, which raises the one-person maximum to $304.68 for October–December." -us,scenario_080,snap,gemini-3.8-flash,reference_engine_defect,categorical_eligibility,False,"It correctly found that the energy assistance triggers the utility allowance and zeroes net income, but it applied the outdated $292 maximum for every month. The correct maximum is $298 for January–September and $304.68 for October–December." -us,scenario_080,snap,gemini-4-argon,reference_engine_defect,categorical_eligibility,False,"It correctly combined BBCE with the utility allowance and the $298 maximum, but it applied $298 to all 12 months. That ignores the October 2026 increase to $304.68 for October–December." -us,scenario_080,snap,glm-5.2,parse_contract_failure,missing_output,False,"It returned no SNAP value and no explanation, so there was nothing to score against the $3,596.04 reference." -us,scenario_080,snap,glm-5.3,reference_engine_defect,categorical_eligibility,False,"It saw the energy subsidy only as excluded income and a route to categorical eligibility. It missed that the subsidy also grants the $857 utility allowance, whose excess shelter deduction zeroes net income. It also counted capital gains, which produced a partial benefit of about $240/month." -us,scenario_080,snap,gpt-5.4-mini,reference_engine_defect,categorical_eligibility,False,"It wrongly claimed the facts were too incomplete to establish a benefit and defaulted to $0. A one-person household with $300/month of countable assistance, BBCE eligibility, and an energy-subsidy utility allowance has $0 net income and gets the full maximum allotment." -us,scenario_080,snap,gpt-5.4-nano,reference_engine_defect,categorical_eligibility,False,"It set SNAP to $0 because there was no earned income or other listed details. Earned income is not required: the one-person unit with $301.33 of monthly gross income, BBCE, and the utility allowance has $0 net income and gets $298/$304.68 per month." -us,scenario_080,snap,gpt-5.5,reference_engine_defect,categorical_eligibility,False,"It explicitly assumed no shelter deduction. It missed that the $2,000 energy subsidy confers the $857 utility allowance, whose excess shelter deduction wipes out the remaining $96 of net income, so the full $298/$304.68 maximum applies." -us,scenario_080,snap,gpt-5.6-luna,reference_engine_defect,categorical_eligibility,False,"It applied no shelter deduction and missed the utility allowance that the energy subsidy triggers through heat-and-eat. It also counted the $924 of capital gains in the $4,540 of countable income. That subtracted 30% of $2,032 in net income instead of paying the full maximum." -us,scenario_080,snap,gpt-5.6-sol,reference_engine_defect,categorical_eligibility,False,"It reduced income by the standard deduction only and left about $92/month of net income. It missed the $857 utility allowance from the energy subsidy, which brings net income to $0 and pays the full maximum of $298, then $304.68." -us,scenario_080,snap,gpt-5.6-terra,reference_engine_defect,categorical_eligibility,False,"It denied SNAP because $19,828 exceeded the disabled-household resource limit. It missed that Pennsylvania's TANF non-cash BBCE makes the household categorically eligible with no asset test." -us,scenario_080,snap,gpt-6-astra,reference_engine_defect,categorical_eligibility,False,"It correctly reached $0 net income through BBCE and the heating utility allowance, but it paid $298 for all 12 months. That misses the October 2026 uprating to $304.68 for October–December." -us,scenario_080,snap,gpt-6-luna,reference_engine_defect,categorical_eligibility,False,"It applied only the standard deduction and left a positive net income. It missed that the energy subsidy confers the $857 utility allowance, whose excess shelter deduction zeroes net income and yields the full maximum, not $269/month." -us,scenario_080,snap,gpt-6-sol,reference_engine_defect,categorical_eligibility,False,"It counted the $924 of capital gains as SNAP income and applied only the $209 standard deduction. It never applied the $857 utility allowance that the energy subsidy triggers, which brings net income to $0, so it reported a partial $247/month benefit." -us,scenario_080,snap,gpt-6.1-sol,reference_engine_defect,categorical_eligibility,False,"It handled BBCE correctly but used only the standard deduction and counted the capital gains, leaving $2,032 of annual net income. It missed the utility-allowance excess shelter deduction from the energy subsidy, which zeroes net income and pays the full maximum." -us,scenario_080,snap,grok-4.3,reference_engine_defect,categorical_eligibility,False,"It wrongly treated the absence of shelter or utility expenses as making SNAP $0. Deductions only lower net income, and the $2,000 energy subsidy itself confers the $857 utility allowance, which zeroes net income and pays the full maximum allotment." -us,scenario_080,snap,grok-4.5,reference_engine_defect,categorical_eligibility,False,"It correctly used BBCE and the utility-allowance excess shelter deduction to reach $0 net income, but it multiplied the outdated $292 maximum by 12. The correct maximum is $298 for January–September and $304.68 for October–December." -us,scenario_080,snap,grok-4.6,reference_engine_defect,categorical_eligibility,False,"It correctly reached $0 net income through BBCE and the heating utility allowance, but it applied a $292 maximum for every month. The correct maximum is $298 for January–September and $304.68 for October–December." -us,scenario_080,snap,grok-4.7,reference_engine_defect,categorical_eligibility,False,"It reached the $298 maximum but applied it for 12 months. It missed the October 2026 uprating to $304.68 for October–December, and it also wrongly excluded the $300/month financial assistance from countable income." -us,scenario_080,snap,grok-build-0.1,reference_engine_defect,categorical_eligibility,False,"It applied the $4,250 disabled-household asset limit and declared the household ineligible. Pennsylvania's TANF non-cash BBCE confers categorical eligibility with no asset test." -us,scenario_080,snap,inkling,reference_engine_defect,categorical_eligibility,False,"It counted the bank and vehicle assets against a SNAP resource limit and cited the absence of school-age children, which is irrelevant to SNAP. It missed that Pennsylvania's TANF non-cash BBCE waives the asset test for this household." -us,scenario_080,snap,kimi-k2.6,reference_engine_defect,categorical_eligibility,False,"It applied the federal disabled-member resource limit to the $19,828 balance and denied SNAP. It missed that Pennsylvania's TANF non-cash BBCE makes the household categorically eligible and removes the resource test." -us,scenario_080,snap,kimi-k3,reference_engine_defect,categorical_eligibility,False,"It correctly reached BBCE and $0 net income, though it wrongly left out the $300/month financial assistance. It then used the outdated $292 maximum for all 12 months instead of $298 for January–September and $304.68 for October–December." -us,scenario_080,snap,minimax-m3,reference_engine_defect,categorical_eligibility,False,"It wrongly added the $3,600 of financial assistance to the $19,828 of assets as resources and denied SNAP. Pennsylvania's TANF non-cash BBCE waives the asset test, and the household's $0 net income pays the full maximum." -us,scenario_080,snap,muse-spark-1.3,reference_engine_defect,categorical_eligibility,False,"It handled BBCE correctly but applied only the $204 standard deduction and counted the capital gains, leaving $174 of net income. It missed the $857 utility allowance from the energy subsidy, which zeroes net income and yields the full maximum." -us,scenario_080,snap,muse-wonder,reference_engine_defect,categorical_eligibility,False,It denied SNAP because the bank assets exceeded the disabled-household resource limit. It missed that Pennsylvania's TANF non-cash BBCE confers categorical eligibility with no asset test. -us,scenario_080,snap,ox-alpha,reference_engine_defect,categorical_eligibility,False,"It applied the roughly $4,500 disabled-household asset limit to $19,828 and paid nothing. It missed that Pennsylvania's TANF non-cash BBCE waives the asset test, which leaves the full maximum allotment." -us,scenario_080,snap,qwen-3.7-max,reference_engine_defect,categorical_eligibility,False,"It applied a $2,750 asset limit (the wrong limit, since the household has a disabled member) and denied SNAP. It missed that Pennsylvania's TANF non-cash BBCE eliminates the asset test entirely." -us,scenario_080,snap,qwen3.8-max,reference_engine_defect,categorical_eligibility,False,"It ruled the household ineligible on resources. Pennsylvania's TANF non-cash BBCE gives categorical eligibility with no asset test, and $0 net income yields $298/month for January–September and $304.68/month for October–December." +us,scenario_080,snap,claude-fable-5,reference_engine_defect,categorical_eligibility,False,"It applied BBCE and used a $293/month one-person maximum allotment. The release's c_snap_hold_fy2026 convention holds the maximum at $298 for all 12 months. It reached $0 net income by applying a SUA, as the frozen calculation did; the current engine returns $3,240 under the recorded reading, and this output remains excluded." +us,scenario_080,snap,claude-fable-5.1,reference_engine_defect,categorical_eligibility,False,"Its $298 maximum for all 12 months follows c_snap_hold_fy2026. It reached $0 net income after excluding the countable $300/month financial assistance. The current engine withholds the deemed SUA under the recorded reading and returns $3,240; this output remains excluded." +us,scenario_080,snap,claude-haiku-4.5,reference_engine_defect,categorical_eligibility,False,"It counted the financial assistance as a resource and applied a $2,750 asset limit. It missed that Pennsylvania's broad-based categorical eligibility through its TANF non-cash program waives the SNAP asset test, which preserves eligibility under both readings in this excluded case." +us,scenario_080,snap,claude-haiku-5.5,reference_engine_defect,categorical_eligibility,False,"It denied SNAP because the $19,828 in liquid assets exceeds the resource limit. Pennsylvania's TANF non-cash categorical eligibility removes the asset test, and the current engine returns $3,240 under the recorded reading; $3,596.04 is retained solely as this excluded output's frozen value." +us,scenario_080,snap,claude-opus-4.7,reference_engine_defect,categorical_eligibility,False,"It used a $293/month maximum allotment and excluded the countable $300/month financial assistance. The release holds the maximum at $298 all year. The frozen calculation applied a $857 SUA; the current engine withholds it under the recorded reading, and this output remains excluded." +us,scenario_080,snap,claude-opus-4.8,reference_engine_defect,categorical_eligibility,False,"It applied the roughly $4,500 elderly/disabled resource limit and ruled the household ineligible. It missed that Pennsylvania's broad-based categorical eligibility through TANF non-cash benefits eliminates the asset test entirely." +us,scenario_080,snap,claude-opus-5,reference_engine_defect,categorical_eligibility,False,"It discounted the benefit to about $218/month without a computation. The frozen calculation applied a $857 SUA and reached $0 net income with a capped shelter deduction. The release holds the maximum at $298 all year; the current engine returns $3,240 under the recorded reading, and this output remains excluded." +us,scenario_080,snap,claude-opus-5.5,reference_engine_defect,categorical_eligibility,False,"Its $298 maximum for all 12 months follows the release's c_snap_hold_fy2026 convention. The retained $3,596.04 frozen value uses the engine's earlier $304.68 October–December projection; this output is excluded from scoring." +us,scenario_080,snap,claude-sonnet-4.6,reference_engine_defect,categorical_eligibility,False,"Its BBCE step follows the engine, and it used the FY2025 $292 maximum allotment. The release holds FY2026's $298 maximum all year. It reached $0 net income by applying a SUA, as the frozen calculation did; the current engine withholds that allowance under the recorded reading, and this output remains excluded." +us,scenario_080,snap,claude-sonnet-5,reference_engine_defect,categorical_eligibility,False,"It applied the $4,250 disabled-household asset limit and ruled the household ineligible. Pennsylvania's broad-based categorical eligibility through its TANF non-cash program waives the asset test, and the output remains excluded; the current engine returns $3,240 under the recorded reading." +us,scenario_080,snap,claude-sonnet-5.5,reference_engine_defect,categorical_eligibility,False,"It assumed there were no shelter costs, which left $169/month of net income and cut the benefit by 30% of that. The frozen calculation applied a $857 SUA and reached $0 net income with a capped shelter deduction. The current engine withholds that allowance under the recorded reading, and this output remains excluded. It also counted capital gains as income, which SNAP gross income excludes." +us,scenario_080,snap,deepseek-v4-flash-0731,reference_engine_defect,categorical_eligibility,False,"It applied only the standard deduction and left $170/month of net income. The frozen calculation applied a $857 SUA and reached $0 net income with a capped shelter deduction. The current engine withholds that allowance under the recorded reading, and this output remains excluded. It also counted the $924 of capital gains, which is not SNAP income." +us,scenario_080,snap,deepseek-v4-pro,reference_engine_defect,categorical_eligibility,False,"It stated there were no shelter deductions and only excluded the energy subsidy from income. The frozen calculation applied a $857 SUA. The current engine withholds that allowance under the recorded reading, and this output remains excluded. It also used a stale $292 maximum and counted capital gains as income." +us,scenario_080,snap,deepseek-v4-pro-0813,reference_engine_defect,categorical_eligibility,False,"It applied no shelter deduction and left $168/month of net income. The frozen calculation applied a $857 SUA and reached $0 net income with a capped shelter deduction. The current engine withholds that allowance under the recorded reading, and this output remains excluded." +us,scenario_080,snap,deepseek-v4.1-flash,reference_engine_defect,categorical_eligibility,False,"It denied SNAP because the $19,828 in assets exceeds the disabled-household resource limit. It missed Pennsylvania's broad-based categorical eligibility through TANF non-cash benefits, which removes the asset test." +us,scenario_080,snap,gemini-3-flash-preview,reference_engine_defect,categorical_eligibility,False,"It used the SUA to reach $0 net income, as the frozen calculation did, and a $291/month maximum allotment. The release holds FY2026's $298 maximum all year. The current engine withholds the deemed SUA under the recorded reading; this output remains excluded." +us,scenario_080,snap,gemini-3.1-flash-lite-preview,reference_engine_defect,categorical_eligibility,False,"It treated the assets and low income as grounds for a $0 benefit. BBCE waives the asset test. The frozen calculation applied a SUA and reached $0 net income; the current engine returns $3,240 under the recorded reading, and this output remains excluded." +us,scenario_080,snap,gemini-3.1-pro-preview,reference_engine_defect,categorical_eligibility,False,"It reached $0 net income through the energy-subsidy SUA but used the stale $292 one-person maximum. The release's c_snap_hold_fy2026 convention holds the maximum at $298 all year. The $3,596.04 frozen value includes an earlier October projection and remains excluded from scoring." +us,scenario_080,snap,gemini-3.5-flash,reference_engine_defect,categorical_eligibility,False,"Its BBCE eligibility step follows the engine, and it used the FY2025 $292 maximum allotment. The release holds FY2026's $298 maximum all year. The current engine withholds the deemed SUA under the recorded reading; this output remains excluded." +us,scenario_080,snap,gemini-3.5-flash-lite,reference_engine_defect,categorical_eligibility,False,"It treated the assets and financial assistance as disqualifying. Pennsylvania's TANF non-cash categorical eligibility waives the asset test. The frozen calculation applied a SUA and reached $0 net income. The current engine returns $3,240 under the recorded reading, and this output remains excluded." +us,scenario_080,snap,gemini-3.6-flash,reference_engine_defect,categorical_eligibility,False,"It applied BBCE and used a $292/month maximum allotment. The release holds FY2026's $298 maximum all year. It reached $0 net income by applying a SUA, as the frozen calculation did; the current engine withholds that allowance under the recorded reading, and this output remains excluded." +us,scenario_080,snap,gemini-3.7-flash,reference_engine_defect,categorical_eligibility,False,"Its $3,576 equals $298 × 12, the FY2026 maximum for every month. Using $298 all year follows c_snap_hold_fy2026; the frozen reference's $304.68 October–December amount was an engine projection, and this output remains excluded." +us,scenario_080,snap,gemini-3.8-flash,reference_engine_defect,categorical_eligibility,False,"Its BBCE step follows the engine, and it used a $292 maximum allotment. The release holds FY2026's $298 maximum all year. The current engine withholds the deemed SUA under the recorded reading; this output remains excluded." +us,scenario_080,snap,gemini-4-argon,reference_engine_defect,categorical_eligibility,False,"It applied BBCE and a heating SUA and paid $298 for all 12 months. That maximum follows c_snap_hold_fy2026. The current engine withholds the deemed SUA under the recorded reading; $3,596.04 remains this excluded output's frozen value." +us,scenario_080,snap,glm-5.2,parse_contract_failure,missing_output,False,"It returned no SNAP value or reasoning, so there was no answer to score." +us,scenario_080,snap,glm-5.3,reference_engine_defect,categorical_eligibility,False,"It excluded the energy subsidy from income. The frozen calculation applied a $857 SUA and reached $0 net income with a capped shelter deduction; the current engine withholds that allowance under the recorded reading, and this output remains excluded. It also used a roughly $290 maximum and counted capital gains as income." +us,scenario_080,snap,gpt-5.4-mini,reference_engine_defect,categorical_eligibility,False,"It returned $0 because it judged the income and composition details insufficient. The household is a one-person unit with about $301/month of countable income and qualifies through PA's TANF non-cash pathway. The current engine returns $3,240 under the recorded reading; this output remains excluded because SNAP disability status and subsidy type are unresolved." +us,scenario_080,snap,gpt-5.4-nano,reference_engine_defect,categorical_eligibility,False,"It treated the absence of earned income as grounds for $0 SNAP. SNAP has no earned-income requirement, and this household qualifies categorically. The current engine returns $3,240 under the recorded reading; $3,596.04 is retained as the excluded frozen value." +us,scenario_080,snap,gpt-5.5,reference_engine_defect,categorical_eligibility,False,"It applied no shelter deduction and kept $96/month of net income. The frozen calculation applied a $857 SUA and reached $0 net income with a capped shelter deduction. The current engine withholds that allowance under the recorded reading and returns $3,240, using $92 monthly net income. Holding the $298 maximum all year follows c_snap_hold_fy2026; this output remains excluded." +us,scenario_080,snap,gpt-5.6-luna,reference_engine_defect,categorical_eligibility,False,"It explicitly applied no shelter deduction and subtracted 30% of $2,032 of annual net income, which also wrongly included capital gains. The frozen calculation applied a $857 SUA and reached $0 net income. The current engine withholds that allowance under the recorded reading and returns $3,240; this output remains excluded." +us,scenario_080,snap,gpt-5.6-sol,reference_engine_defect,categorical_eligibility,False,"It reduced income only by the standard deduction, leaving about $92/month of net income and a $270 allotment. Its $3,240 matches the exclusion's alternative and the policyengine-us 2.60.0 recheck. The current engine withholds the deemed SUA under the recorded reading; this output remains excluded." +us,scenario_080,snap,gpt-5.6-terra,reference_engine_defect,categorical_eligibility,False,"It denied SNAP because the $19,828 bank balance exceeds the disabled-household resource limit. It missed that Pennsylvania's broad-based categorical eligibility through TANF non-cash benefits removes the asset test." +us,scenario_080,snap,gpt-6-astra,reference_engine_defect,categorical_eligibility,False,It applied BBCE and a heating SUA and used $298 for all 12 months. That maximum follows c_snap_hold_fy2026. The current engine withholds the deemed SUA under the recorded reading; this output remains excluded. +us,scenario_080,snap,gpt-6-luna,reference_engine_defect,categorical_eligibility,False,"It subtracted 30% of the net income left after the standard deduction and applied no shelter deduction. The frozen calculation applied a $857 SUA and reached $0 net income. The current engine withholds that allowance under the recorded reading and returns $3,240; this output remains excluded." +us,scenario_080,snap,gpt-6-sol,reference_engine_defect,categorical_eligibility,False,"It applied only the $209 standard deduction to income that included $940 of investment income, ending at $247/month. It also counted capital gains, which the engine excludes from SNAP income. The current engine withholds the deemed SUA under the recorded reading; this output remains excluded." +us,scenario_080,snap,gpt-6.1-sol,reference_engine_defect,categorical_eligibility,False,"It reduced the $3,576 maximum by 30% of $2,032 of annual net income because it applied no shelter deduction. The release holds the maximum at $298 all year. The current engine withholds the deemed SUA under the recorded reading and returns $3,240; this output remains excluded." +us,scenario_080,snap,gpt-6.1-terra,reference_engine_defect,categorical_eligibility,False,"It applied a utility-related shelter deduction that still left about $46/month of net income, which is half the $92 adjusted income. The frozen calculation applied a $857 SUA and reached $0 net income with a capped shelter deduction. The current engine withholds that allowance under the recorded reading and returns $3,240. The release holds the maximum at $298 all year; this output remains excluded." +us,scenario_080,snap,grok-4.3,reference_engine_defect,categorical_eligibility,False,"It concluded that having no shelter or utility expenses produces $0 SNAP. The current engine returns $3,240 under the recorded reading: a $298 monthly maximum less a $28 contribution from $92 net income. This output remains excluded from scoring." +us,scenario_080,snap,grok-4.5,reference_engine_defect,categorical_eligibility,False,"It applied BBCE and an uncapped SUA shelter deduction and used a $292 maximum allotment. Under the record's reading, the household's shelter deduction is capped and the current engine withholds the deemed SUA. The release holds the maximum at $298 all year; this output remains excluded." +us,scenario_080,snap,grok-4.6,reference_engine_defect,categorical_eligibility,False,It used the HCSUA to reach $0 net income and multiplied a $292 maximum by 12. The release holds FY2026's $298 maximum all year. The current engine withholds the deemed SUA under the recorded reading; this output remains excluded. +us,scenario_080,snap,grok-4.7,reference_engine_defect,categorical_eligibility,False,"Its $298 maximum for all 12 months follows c_snap_hold_fy2026. It reached $0 net income after excluding the countable $300/month financial assistance. The current engine withholds the deemed SUA under the recorded reading and returns $3,240; this output remains excluded." +us,scenario_080,snap,grok-build-0.1,reference_engine_defect,categorical_eligibility,False,"It applied the $4,250 disabled-household asset limit and ruled the household ineligible. Pennsylvania's TANF non-cash broad-based categorical eligibility waives the asset test entirely." +us,scenario_080,snap,inkling,reference_engine_defect,categorical_eligibility,False,"It applied a resource limit to the bank assets and vehicle and treated the absence of school-age children as relevant. Pennsylvania's broad-based categorical eligibility removes the asset test, and SNAP does not require children." +us,scenario_080,snap,kimi-k2.6,reference_engine_defect,categorical_eligibility,False,"It applied the federal disabled-household resource limit to the $19,828 in bank assets. It missed that PA confers categorical eligibility through its TANF non-cash program, which eliminates the asset test." +us,scenario_080,snap,kimi-k3,reference_engine_defect,categorical_eligibility,False,"It used a $292 maximum allotment and treated the income as investment income only. The $300/month financial assistance is countable. The release holds FY2026's $298 maximum all year; the current engine withholds the deemed SUA under the recorded reading, and this output remains excluded." +us,scenario_080,snap,minimax-m3,reference_engine_defect,categorical_eligibility,False,"It treated the $19,828 in assets (and, wrongly, the $3,600 assistance) as disqualifying resources. Pennsylvania's broad-based categorical eligibility through TANF non-cash benefits waives the asset test. The current engine returns $3,240 under the recorded reading; this output remains excluded." +us,scenario_080,snap,muse-spark-1.3,reference_engine_defect,categorical_eligibility,False,"It applied only the standard deduction and left $174/month of net income. The frozen calculation applied a $857 SUA and reached $0 net income with a capped shelter deduction. The current engine withholds that allowance under the recorded reading, and this output remains excluded. It also counted capital gains as SNAP income." +us,scenario_080,snap,muse-wonder,reference_engine_defect,categorical_eligibility,False,It denied SNAP because the bank assets exceed the disabled-household resource limit. It missed that Pennsylvania's TANF non-cash categorical eligibility removes the asset test. +us,scenario_080,snap,ox-alpha,reference_engine_defect,categorical_eligibility,False,"It applied the roughly $4,500 disabled-household asset limit and denied benefits. Pennsylvania's broad-based categorical eligibility waives the SNAP asset test, and the current engine returns $3,240 under the recorded reading; $3,596.04 remains this excluded output's frozen value." +us,scenario_080,snap,qwen-3.7-max,reference_engine_defect,categorical_eligibility,False,"It applied a $2,750 asset limit and called the household categorically ineligible, which inverts the rule. Pennsylvania's TANF non-cash program makes the household categorically eligible and removes the asset test." +us,scenario_080,snap,qwen3.8-max,reference_engine_defect,categorical_eligibility,False,"It treated the countable resources as exceeding the limit and the lack of earned income as relevant. Pennsylvania's broad-based categorical eligibility eliminates the asset test, SNAP has no earned-income requirement, and $0 net income yields the maximum allotment." us,scenario_080,ssi,glm-5.2,parse_contract_failure,missing_output,False,"The model supplied no SSI output or explanation, violating the required structured-output contract." us,scenario_080,ssi,qwen3.8-max,llm_error,categorical_eligibility,False,"The model treated the prompt's general disability fact as establishing SSI disability, despite the applicable engine input is_ssi_aged_blind_disabled=False. Because the 41-year-old is neither SSI-aged, blind, nor SSI-disabled, the federal base-rate and unearned-income calculation does not apply and SSI is $0." us,scenario_080,state_income_tax_before_refundable_credits,claude-fable-5,llm_error,credit_phaseout,False,"The model correctly derived 100% Pennsylvania Tax Forgiveness and explicitly calculated that it reduces the $28.86 preliminary tax to $0, but then submitted the unreduced $28.86. It failed to carry its own nonrefundable-credit calculation into the output." @@ -7023,56 +7192,57 @@ us,scenario_080,state_income_tax_before_refundable_credits,qwen-3.7-max,llm_erro us,scenario_080,state_refundable_credits,glm-5.2,parse_contract_failure,missing_output,False,"The model returned no parseable output for state_refundable_credits, violating the required submission contract." us,scenario_080,state_refundable_credits,ox-alpha,llm_error,state_local_rule,False,"The model misclassified Pennsylvania Schedule SP tax forgiveness as a refundable credit that pays out the $28.86 liability. Schedule SP is nonrefundable and only reduces state income tax, so it contributes $0 to state_refundable_credits." us,scenario_080,tanf,glm-5.2,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. -us,scenario_081,federal_income_tax_before_refundable_credits,claude-fable-5,prompt_ambiguity,taxable_income_or_deductions,False,"Treated the Massachusetts income tax deduction as zero and deducted only the $5,643 property tax as SALT. That understated itemized deductions by $8,484.41 (taxable ~151,550 vs 143,059.47). It then raised its own ~$28,970 bracket result to an unsupported $29,385." -us,scenario_081,federal_income_tax_before_refundable_credits,claude-fable-5.1,prompt_ambiguity,taxable_income_or_deductions,False,"Put ~$8,230 of computed MA tax liability into SALT instead of the $8,484.41 deduction (5% of AGI above the $4,400 exemption). It also added the $6 REIT income to AGI, so taxable income came out ~$261 too high (~143,320 vs 143,059.47) and the tax ~$63 too high." -us,scenario_081,federal_income_tax_before_refundable_credits,claude-haiku-4.5,prompt_ambiguity,taxable_income_or_deductions,False,"Used the 2024 $14,600 standard deduction and 2024 brackets. It wrongly deducted $1,782 of unreimbursed employee expenses above the line and wrongly concluded itemizing did not pay, missing $31,027 of itemized deductions (mortgage interest plus SALT with MA income tax). Its final $29,825 also does not follow from its own $30,957 bracket figure." -us,scenario_081,federal_income_tax_before_refundable_credits,claude-haiku-5.5,prompt_ambiguity,taxable_income_or_deductions,False,"Gave a rough $33,000 with no derivation. That figure implies taxable income near $168,000, so it never took the $31,027 of itemized deductions (mortgage interest $16,900 + SALT $14,127.41) that bring taxable income down to $143,059.47." -us,scenario_081,federal_income_tax_before_refundable_credits,claude-opus-4.7,prompt_ambiguity,taxable_income_or_deductions,False,"Applied the expired $10,000 SALT cap instead of the 2026 OBBBA cap of $40,400, losing $4,127 of SALT deduction. It then replaced its own $27,887 bracket result with an unsupported $31,369." -us,scenario_081,federal_income_tax_before_refundable_credits,claude-opus-4.8,prompt_ambiguity,taxable_income_or_deductions,False,"Capped SALT at $10,000 instead of allowing the full $14,127.41 under the $40,400 2026 cap, and used 2025 bracket thresholds instead of 2026 ones. It then reported $31,379, which does not match its own $28,172 computation." -us,scenario_081,federal_income_tax_before_refundable_credits,claude-opus-5,prompt_ambiguity,taxable_income_or_deductions,False,"Left Massachusetts income tax ($8,484.41) out of SALT and itemized only $22,543, so taxable income came to ~$151,544 instead of $143,059.47. It then raised its own ~$28,968 bracket result to an unsupported $31,650." -us,scenario_081,federal_income_tax_before_refundable_credits,claude-opus-5.5,prompt_ambiguity,taxable_income_or_deductions,False,"Used the $8,238.70 MA tax liability as the SALT income-tax component instead of the $8,484.41 deduction (5% of AGI over $4,400). It also counted the $6 REIT income in dividends, overstating taxable income by ~$252 and the tax by ~$60." -us,scenario_081,federal_income_tax_before_refundable_credits,claude-sonnet-4.6,prompt_ambiguity,taxable_income_or_deductions,False,"Limited SALT to the $5,643 real estate tax and never added the $8,484.41 Massachusetts income tax deduction. It also used 2025 bracket thresholds (11,925/48,475/103,350) instead of 2026's (12,400/50,400/105,700)." -us,scenario_081,federal_income_tax_before_refundable_credits,claude-sonnet-5,prompt_ambiguity,taxable_income_or_deductions,False,"Capped SALT at $10,000 instead of the 2026 $40,400 cap, which understated itemized deductions by $4,127. It then reported $33,700, far above the ~$27,980 that 2026 brackets give on its own $147,194 taxable income." -us,scenario_081,federal_income_tax_before_refundable_credits,claude-sonnet-5.5,prompt_ambiguity,taxable_income_or_deductions,False,"Estimated the state income tax in SALT at ~$8,284 instead of $8,484.41 (5% of AGI above the $4,400 exemption) and added the REIT income to AGI. Taxable income came out ~$207 high and the tax ~$50 high." -us,scenario_081,federal_income_tax_before_refundable_credits,deepseek-v4-flash-0731,prompt_ambiguity,taxable_income_or_deductions,False,"Applied the old $10,000 SALT cap instead of the 2026 $40,400 cap. Itemized deductions came to $26,900 instead of $31,027.41 and taxable income to $147,194 instead of $143,059.47." -us,scenario_081,federal_income_tax_before_refundable_credits,deepseek-v4-pro,prompt_ambiguity,taxable_income_or_deductions,False,"Assumed the TCJA sunset (personal exemption and 10/15/25/28% brackets), but TCJA rates are permanent for 2026 with no personal exemption. It also subtracted $7,389 of ESI premiums from wages already stated as gross and left MA income tax out of SALT." -us,scenario_081,federal_income_tax_before_refundable_credits,deepseek-v4-pro-0813,prompt_ambiguity,taxable_income_or_deductions,False,"Applied pre-TCJA law, with a $5,312 personal exemption and the old 10/15/25/28% brackets, instead of the permanent 2026 TCJA-structure brackets with no exemption. It also submitted $27,594.14, which contradicts the $29,794.41 its reasoning computed." -us,scenario_081,federal_income_tax_before_refundable_credits,deepseek-v4.1-flash,prompt_ambiguity,taxable_income_or_deductions,False,"Used $7,539.70 for MA income tax in SALT instead of $8,484.41 (5% of AGI above the $4,400 exemption), and added REIT income to AGI. Taxable income was ~$951 too high (144,010 vs 143,059), so the tax was ~$228 too high." -us,scenario_081,federal_income_tax_before_refundable_credits,gemini-3-flash-preview,prompt_ambiguity,taxable_income_or_deductions,False,"Assumed the TCJA expired: it subtracted a $5,050 personal exemption and applied 10/15/25/28% brackets. For 2026 the TCJA structure is permanent (12,400/50,400/105,700 at 10/12/22/24%) with no personal exemption." -us,scenario_081,federal_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,prompt_ambiguity,taxable_income_or_deductions,False,"Took a $15,000 standard deduction instead of itemizing. It missed the $31,027.41 of itemized deductions ($16,900 mortgage interest + $14,127.41 SALT including MA income tax), which beat the $16,100 2026 standard deduction." -us,scenario_081,federal_income_tax_before_refundable_credits,gemini-3.1-pro-preview,prompt_ambiguity,taxable_income_or_deductions,False,"Applied TCJA-expired brackets and a personal exemption instead of the permanent 2026 TCJA-structure schedule. It also cut AGI to $166,705 by subtracting $7,389 of ESI premiums from wages already stated as gross." -us,scenario_081,federal_income_tax_before_refundable_credits,gemini-3.5-flash,prompt_ambiguity,taxable_income_or_deductions,False,"Assumed the TCJA expired: it applied a $5,300 personal exemption and pre-TCJA brackets. It also subtracted $7,389 of ESI premiums from gross wages and left the $8,484.41 Massachusetts income tax out of SALT." -us,scenario_081,federal_income_tax_before_refundable_credits,gemini-3.5-flash-lite,prompt_ambiguity,taxable_income_or_deductions,False,"Stated taxable income of $169,008, which skips the $31,027 of itemized deductions that bring taxable income to $143,059.47. Its $24,197 also does not follow from 2026 brackets applied to that $169,008 figure (which yields ~$33,500)." -us,scenario_081,federal_income_tax_before_refundable_credits,gemini-3.6-flash,prompt_ambiguity,taxable_income_or_deductions,False,"Subtracted $7,389 of ESI premiums from wages that were already stated as gross, and left the $8,484.41 Massachusetts income tax out of SALT, itemizing only $22,543. Its $27,858 also does not match 2026 brackets applied to its own $144,151 taxable income." -us,scenario_081,federal_income_tax_before_refundable_credits,gemini-3.7-flash,prompt_ambiguity,taxable_income_or_deductions,False,"Gave no figures, but $24,907 implies taxable income of ~$134,600, about $8,400 below the correct $143,059.47. That gap matches excluding the $7,389 ESI premium from wages already reported as gross." -us,scenario_081,federal_income_tax_before_refundable_credits,gemini-3.8-flash,prompt_ambiguity,taxable_income_or_deductions,False,"Capped SALT at $10,000 although 2026 OBBBA allows up to $40,400, so the full $14,127.41 of property plus MA income tax was deductible. Taxable income came out $147,187 instead of $143,059.47." -us,scenario_081,federal_income_tax_before_refundable_credits,gemini-4-argon,prompt_ambiguity,taxable_income_or_deductions,False,"Used $8,238 of MA tax liability in SALT instead of the $8,484.41 deduction (5% of AGI above the $4,400 exemption). That overstated taxable income by ~$246 and the tax by ~$59." -us,scenario_081,federal_income_tax_before_refundable_credits,glm-5.2,prompt_ambiguity,taxable_income_or_deductions,False,"Assumed the TCJA sunset: it subtracted a $5,150 personal exemption and taxed income at 10/15/25/28% pre-TCJA brackets. For 2026 the 10/12/22/24% schedule is permanent and there is no personal exemption." -us,scenario_081,federal_income_tax_before_refundable_credits,glm-5.3,prompt_ambiguity,taxable_income_or_deductions,False,"Used $8,388.70 for MA income tax in SALT instead of $8,484.41, which overstated taxable income by ~$102. It also mis-added the brackets: 17,966 + 8,990.66 = 26,956.66, not its reported 26,916.66." -us,scenario_081,federal_income_tax_before_refundable_credits,gpt-5.4-mini,prompt_ambiguity,taxable_income_or_deductions,False,"Capped SALT at $10,000 instead of allowing $14,127.41 under the 2026 $40,400 cap. Its $22,450 also does not follow from 2026 brackets on its own deductions, which give roughly $27,960." -us,scenario_081,federal_income_tax_before_refundable_credits,gpt-5.4-nano,prompt_ambiguity,taxable_income_or_deductions,False,"Reported $41,495, which implies taxable income near $205,000, more than the AGI itself. It never subtracted the $31,027 of itemized deductions to reach $143,059.47 or applied the 24% top marginal rate correctly." -us,scenario_081,federal_income_tax_before_refundable_credits,gpt-5.5,prompt_ambiguity,taxable_income_or_deductions,False,"Subtracted an estimated personal exemption on top of ~$30,933 of itemized deductions and used a non-2026 rate schedule. The personal exemption is $0 under permanent TCJA rules, and the 2026 10/12/22/24% brackets give $26,932.27." -us,scenario_081,federal_income_tax_before_refundable_credits,gpt-5.6-luna,prompt_ambiguity,taxable_income_or_deductions,False,"Reduced wages by the $7,389 ESI premium even though the $175,002 is already stated as gross wages included in AGI. That understated taxable income by roughly $8,400 relative to $143,059.47." -us,scenario_081,federal_income_tax_before_refundable_credits,gpt-5.6-sol,prompt_ambiguity,taxable_income_or_deductions,False,"Its $26,992.59 implies taxable income of ~$143,311, which matches deducting MA tax liability (~$8,233) instead of the $8,484.41 deduction (5% of AGI above $4,400). The tax ended up ~$60 too high." -us,scenario_081,federal_income_tax_before_refundable_credits,gpt-5.6-terra,prompt_ambiguity,taxable_income_or_deductions,False,"Its $26,966.21 implies taxable income of ~$143,201, which means about $141 less Massachusetts income tax was deducted than the $8,484.41 the deduction uses (5% of AGI over the $4,400 exemption)." -us,scenario_081,federal_income_tax_before_refundable_credits,gpt-6-astra,prompt_ambiguity,taxable_income_or_deductions,False,"Itemized $30,773.10, using ~$8,230 of MA tax liability instead of the $8,484.41 MA income tax deduction. Taxable income was ~$253 too high and the tax ~$61 too high." -us,scenario_081,federal_income_tax_before_refundable_credits,gpt-6-luna,prompt_ambiguity,taxable_income_or_deductions,False,"Reached taxable income of ~$143,260 by deducting less MA income tax than the $8,484.41 figure (5% of AGI above the $4,400 exemption). The ~$200 excess in taxable income produced a ~$48 overstatement." -us,scenario_081,federal_income_tax_before_refundable_credits,gpt-6-sol,prompt_ambiguity,taxable_income_or_deductions,False,"Deducted $8,330.10 of state income tax instead of $8,484.41 (5% of the $174,088.12 AGI above the $4,400 exemption). Taxable income came out $143,213.70 instead of $143,059.47." -us,scenario_081,federal_income_tax_before_refundable_credits,gpt-6.1-sol,prompt_ambiguity,taxable_income_or_deductions,False,"Itemized $30,773.10, using ~$8,230 of MA tax liability instead of the $8,484.41 MA income tax deduction. Taxable income was ~$253 too high and the tax ~$61 too high." -us,scenario_081,federal_income_tax_before_refundable_credits,grok-4.3,prompt_ambiguity,taxable_income_or_deductions,False,"Its taxable income of ~$151,500 shows it itemized only mortgage interest and property tax, leaving out the $8,484.41 Massachusetts income tax that belongs in the SALT deduction." -us,scenario_081,federal_income_tax_before_refundable_credits,grok-4.5,prompt_ambiguity,taxable_income_or_deductions,False,"Assumed the TCJA sunset in 2026: it subtracted a ~$5,447 personal exemption and applied restored 10/15/25/28% brackets. Under the permanent 2026 schedule there is no exemption and the brackets are 10/12/22/24% at 12,400/50,400/105,700." -us,scenario_081,federal_income_tax_before_refundable_credits,grok-4.6,prompt_ambiguity,taxable_income_or_deductions,False,"Applied post-sunset law, with a $5,300 personal exemption and 10/15/25/28% brackets. 2026 keeps the TCJA-structure brackets with no personal exemption, which yields $26,932.27 on $143,059.47 of taxable income." -us,scenario_081,federal_income_tax_before_refundable_credits,grok-4.7,prompt_ambiguity,taxable_income_or_deductions,False,"Treated 2026 as post-TCJA-sunset: it subtracted a $5,350 personal exemption and taxed income at 10/15/25/28% instead of the permanent 2026 10/12/22/24% brackets with no exemption." -us,scenario_081,federal_income_tax_before_refundable_credits,grok-build-0.1,prompt_ambiguity,taxable_income_or_deductions,False,"Applied reverted pre-TCJA 10/15/25/28% brackets instead of the permanent 2026 schedule. It also left the $8,484.41 Massachusetts income tax out of SALT, itemizing only $22,543." -us,scenario_081,federal_income_tax_before_refundable_credits,inkling,prompt_ambiguity,taxable_income_or_deductions,False,"Used ~$8,335 of state tax instead of the $8,484.41 MA income tax deduction, which put taxable income at ~$143,215. It also overstated the bracket math: 17,966 + 24% × 37,515 = 26,970, not 27,056." -us,scenario_081,federal_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,The model returned no value and no explanation for federal_income_tax_before_refundable_credits. -us,scenario_081,federal_income_tax_before_refundable_credits,kimi-k3,prompt_ambiguity,taxable_income_or_deductions,False,"Itemized only $22,543 (mortgage interest plus property tax) and left out the $8,484.41 Massachusetts income tax that is deductible as SALT under the $40,400 cap. Taxable income came out $151,543.80 instead of $143,059.47." -us,scenario_081,federal_income_tax_before_refundable_credits,minimax-m3,prompt_ambiguity,taxable_income_or_deductions,False,"Reported $0 even though taxable income of $143,059.47 at 2026 single brackets generates $26,932.27 of tax and no nonrefundable credits apply." -us,scenario_081,federal_income_tax_before_refundable_credits,muse-spark-1.3,prompt_ambiguity,taxable_income_or_deductions,False,"Itemized only mortgage interest and real estate tax ($22,543) and left out the $8,484.41 Massachusetts income tax deduction, leaving taxable income ~$8,500 too high at $151,551." -us,scenario_081,federal_income_tax_before_refundable_credits,muse-wonder,prompt_ambiguity,taxable_income_or_deductions,False,"Used ~$8,384 of state tax in SALT instead of $8,484.41 and added REIT income to AGI, giving ~$143,167 of taxable income. It also misapplied the brackets: 17,966 + 24% × 37,467 = 26,958, not 27,047." -us,scenario_081,federal_income_tax_before_refundable_credits,ox-alpha,prompt_ambiguity,taxable_income_or_deductions,False,"Overestimated the MA income tax in SALT at $8,538 instead of $8,484.41 (5% of the $174,088.12 AGI above the $4,400 exemption) and added REIT income to AGI. Taxable income was ~$47 too low and the tax ~$11 too low." -us,scenario_081,federal_income_tax_before_refundable_credits,qwen-3.7-max,prompt_ambiguity,taxable_income_or_deductions,False,"Wrongly concluded that $22,543 of itemized deductions was below a $15,000 standard deduction and took the standard deduction. That also left out the MA income tax that brings itemized deductions to $31,027.41. Its final $39,827.88 contradicts its own $31,281 bracket computation." -us,scenario_081,federal_income_tax_before_refundable_credits,qwen3.8-max,prompt_ambiguity,taxable_income_or_deductions,False,"Took the standard deduction on the false premise that $22,543 of itemized deductions was smaller. It also left out the $8,484.41 MA income tax, which raises itemized deductions to $31,027.41, well above the $16,100 2026 standard deduction." +us,scenario_081,federal_income_tax_before_refundable_credits,claude-fable-5,prompt_ambiguity,taxable_income_or_deductions,False,"Set Massachusetts income tax in SALT to zero and itemized $22,543, leaving taxable income near $151,550. The excluded frozen reference itemizes $31,027.41 using an unlisted $8,484.41 withholding estimate and has taxable income of $143,059.47. It then raised its own bracket result of $28,759 to $29,385 with no basis." +us,scenario_081,federal_income_tax_before_refundable_credits,claude-fable-5.1,prompt_ambiguity,taxable_income_or_deductions,False,"Used about $8,230 of MA income tax in SALT instead of PolicyEngine's $8,484.41 estimate of MA tax withheld (5% of AGI above $4,400). It also added the $6 of REIT income to AGI. Together these put taxable income at about $143,320, compared with $143,059.47 in the excluded frozen reference, which uses unlisted estimated withholding." +us,scenario_081,federal_income_tax_before_refundable_credits,claude-haiku-4.5,prompt_ambiguity,taxable_income_or_deductions,False,"Wrongly concluded that $16,900 of mortgage interest falls below the standard deduction and never itemized. The excluded frozen reference itemizes $31,027.41 using an unlisted withholding estimate. It also took the non-deductible $1,782 of employee business expenses above the line and used the 2024 $14,600 deduction and 2024 brackets. Finally it replaced its own $30,957 with an arbitrary $29,825." +us,scenario_081,federal_income_tax_before_refundable_credits,claude-haiku-5.5,prompt_ambiguity,taxable_income_or_deductions,False,"Gave a rounded $33,000 with no derivation. That exceeds even the $30,514.85 tax under the standard deduction. The excluded frozen reference itemizes $31,027.41, including unlisted estimated withholding, and has taxable income of $143,059.47." +us,scenario_081,federal_income_tax_before_refundable_credits,claude-opus-4.7,prompt_ambiguity,taxable_income_or_deductions,False,"Capped SALT at the old $10,000 limit. The 2026 OBBBA cap is $40,400. The excluded frozen reference deducts $14,127.41 of SALT and itemizes $31,027.41 using an unlisted withholding estimate. It then discarded its own $27,887 bracket result and inflated it to $31,369." +us,scenario_081,federal_income_tax_before_refundable_credits,claude-opus-4.8,prompt_ambiguity,taxable_income_or_deductions,False,"Applied the expired $10,000 SALT cap instead of the 2026 $40,400 cap and itemized $26,900. The excluded frozen reference itemizes $31,027.41 using an unlisted withholding estimate. It also used 2025 bracket thresholds. It then replaced its own $28,172 with an unsupported $31,379." +us,scenario_081,federal_income_tax_before_refundable_credits,claude-opus-5,prompt_ambiguity,taxable_income_or_deductions,False,"Itemized mortgage interest and real estate tax ($22,543), giving taxable income of about $151,544. The excluded frozen reference adds an unlisted $8,484.41 estimate of MA withholding to SALT. It then inflated its own $28,968 bracket result to $31,650 without justification." +us,scenario_081,federal_income_tax_before_refundable_credits,claude-opus-5.5,prompt_ambiguity,taxable_income_or_deductions,False,"Put the computed MA liability of $8,238.70 into SALT instead of PolicyEngine's withholding estimate of 5% × (AGI − $4,400) = $8,484.41. It also counted the $6 of REIT income in AGI. Taxable income was $251.63 above the excluded frozen withholding-based reference ($143,311.10 vs $143,059.47). Its $26,992.66 is $0.02 above the recorded corrected-liability reading of $26,992.64." +us,scenario_081,federal_income_tax_before_refundable_credits,claude-sonnet-4.6,prompt_ambiguity,taxable_income_or_deductions,False,"Limited SALT to the $5,643 of real estate tax and itemized $22,543. The excluded frozen reference itemizes $31,027.41 using an unlisted $8,484.41 withholding estimate. It also used 2025 bracket thresholds instead of the 2026 thresholds (12,400/50,400/105,700), giving taxable income of $151,551 and tax of $29,219." +us,scenario_081,federal_income_tax_before_refundable_credits,claude-sonnet-5,prompt_ambiguity,taxable_income_or_deductions,False,"Capped SALT at $10,000 instead of the 2026 $40,400 cap, putting itemized deductions $4,127 below the excluded frozen reference, which uses an unlisted withholding estimate. Even its own $147,194 of taxable income gives about $27,925 on the 2026 single brackets, so its $33,700 is also a bracket arithmetic error." +us,scenario_081,federal_income_tax_before_refundable_credits,claude-sonnet-5.5,prompt_ambiguity,taxable_income_or_deductions,False,"Estimated MA income tax at about $8,284 instead of PolicyEngine's $8,484.41 withholding estimate (5% of AGI above $4,400). It also included the $6 of REIT income in AGI. Taxable income of about $143,266 is about $207 above the excluded frozen reference, which uses unlisted estimated withholding." +us,scenario_081,federal_income_tax_before_refundable_credits,deepseek-v4-flash-0731,prompt_ambiguity,taxable_income_or_deductions,False,"Capped SALT at the pre-2025 $10,000 limit and itemized $26,900. The excluded frozen reference itemizes $31,027.41 using an unlisted withholding estimate. Its taxable income of $147,194 compares with $143,059.47 in that reference." +us,scenario_081,federal_income_tax_before_refundable_credits,deepseek-v4-pro,prompt_ambiguity,taxable_income_or_deductions,False,"Applied pre-TCJA law (a $5,400 personal exemption and 10/15/25/28% brackets), even though OBBBA made the TCJA rate structure permanent for 2026. It also subtracted the $7,389 of employer insurance premiums from the listed wages and left MA income tax out of SALT." +us,scenario_081,federal_income_tax_before_refundable_credits,deepseek-v4-pro-0813,prompt_ambiguity,taxable_income_or_deductions,False,"Used a $5,312 personal exemption and pre-TCJA single brackets, which OBBBA eliminated for 2026. Its $12,754.55 of SALT compares with $14,127.41 in the excluded frozen reference, which uses an unlisted withholding estimate. It submitted $27,594.14 even though its own explanation computes $29,794.41." +us,scenario_081,federal_income_tax_before_refundable_credits,deepseek-v4.1-flash,prompt_ambiguity,taxable_income_or_deductions,False,"Deducted $7,539.70 of MA income tax and added the $6 of REIT income to AGI. Its taxable income of $144,010.10 is about $950 above the excluded frozen reference's $143,059.47, whose SALT uses an unlisted withholding estimate." +us,scenario_081,federal_income_tax_before_refundable_credits,gemini-3-flash-preview,prompt_ambiguity,taxable_income_or_deductions,False,"Assumed the TCJA had expired, subtracting a $5,050 personal exemption and applying 15/25/28% brackets. Under OBBBA's permanent extension, 2026 has no personal exemption and uses 10/12/22/24% brackets, which give $26,932.27 on $143,059.47 of taxable income." +us,scenario_081,federal_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,prompt_ambiguity,taxable_income_or_deductions,False,"Took a $15,000 standard deduction even though mortgage interest and real estate tax alone total $22,543. The excluded frozen reference itemizes $31,027.41 using an unlisted withholding estimate. Its $31,317 also exceeds the $30,514.85 that the actual 2026 standard deduction would produce." +us,scenario_081,federal_income_tax_before_refundable_credits,gemini-3.1-pro-preview,prompt_ambiguity,taxable_income_or_deductions,False,"Applied TCJA-expired brackets and a personal exemption, which no longer exist in 2026 after OBBBA. It also cut AGI to $166,705 by subtracting the $7,389 of employer insurance premiums from wages, which are already the taxable gross." +us,scenario_081,federal_income_tax_before_refundable_credits,gemini-3.5-flash,prompt_ambiguity,taxable_income_or_deductions,False,"Applied TCJA-expired law with a $5,300 personal exemption and pre-TCJA brackets, and subtracted the $7,389 of employer insurance premiums from the listed wages. It also left the $8,484.41 of estimated MA income tax out of SALT, itemizing only $22,543." +us,scenario_081,federal_income_tax_before_refundable_credits,gemini-3.5-flash-lite,prompt_ambiguity,taxable_income_or_deductions,False,"Reported taxable income of $169,008, compared with $143,059.47 in the excluded frozen reference, whose $31,027.41 of itemized deductions includes unlisted estimated withholding. Its $24,197 does not follow from 2026 brackets on its own base either, since those give about $33,160." +us,scenario_081,federal_income_tax_before_refundable_credits,gemini-3.6-flash,prompt_ambiguity,taxable_income_or_deductions,False,"Subtracted the $7,389 of employer insurance premiums from the listed wages, which PolicyEngine treats as the taxable wage figure. It also left the $8,484.41 of estimated MA income tax out of SALT, itemizing only $22,543. Its $27,858 also overstates the 2026 bracket tax on its own $144,151 of taxable income, which is about $27,194." +us,scenario_081,federal_income_tax_before_refundable_credits,gemini-3.7-flash,prompt_ambiguity,taxable_income_or_deductions,False,"Gave no breakdown. Its $24,907 implies taxable income of about $134,600 on the 2026 brackets, roughly $8,400 below the excluded frozen reference's $143,059.47, whose deductions include unlisted estimated withholding." +us,scenario_081,federal_income_tax_before_refundable_credits,gemini-3.8-flash,prompt_ambiguity,taxable_income_or_deductions,False,"Capped SALT at $10,000 even though the 2026 cap is $40,400 and itemized $26,900. The excluded frozen reference itemizes $31,027.41 using an unlisted withholding estimate. Its submitted $28,050 is $1,117.73 above that frozen value." +us,scenario_081,federal_income_tax_before_refundable_credits,gemini-4-argon,prompt_ambiguity,taxable_income_or_deductions,False,"Used the computed MA liability of $8,238 in SALT instead of PolicyEngine's withholding estimate of 5% × (AGI − $4,400) = $8,484.41. Itemized deductions of $30,781 and taxable income of $143,305.80 compare with $31,027.41 and $143,059.47 in the excluded frozen withholding-based reference. Its $26,991.39 is $0.08 above the recorded liability-based reading of $26,991.31." +us,scenario_081,federal_income_tax_before_refundable_credits,glm-5.2,prompt_ambiguity,taxable_income_or_deductions,False,"Treated 2026 as a TCJA-sunset year, with a $5,150 personal exemption, uncapped SALT under pre-TCJA rules, a 10% medical floor and 10/15/25/28% brackets. OBBBA kept the TCJA rate schedule and eliminated personal exemptions." +us,scenario_081,federal_income_tax_before_refundable_credits,glm-5.3,prompt_ambiguity,taxable_income_or_deductions,False,"Used $8,388.70 of MA income tax in SALT and counted the $6 of REIT income in AGI, giving taxable income of $143,161.10. The excluded frozen reference uses an unlisted $8,484.41 withholding estimate and has taxable income of $143,059.47. It then mis-added its own bracket pieces: $17,966 + $8,990.66 = $26,956.66, not $26,916.66." +us,scenario_081,federal_income_tax_before_refundable_credits,gpt-5.4-mini,prompt_ambiguity,taxable_income_or_deductions,False,"Capped SALT at $10,000 instead of the 2026 $40,400 cap. Its $22,450 is also about $5,500 below what the 2026 brackets give even on that capped base (about $27,925), so it also misapplied the rate schedule." +us,scenario_081,federal_income_tax_before_refundable_credits,gpt-5.4-nano,prompt_ambiguity,taxable_income_or_deductions,False,"Reported $41,495, more than the 2026 bracket tax on the entire $174,088 AGI with no deductions (about $34,380). It therefore misapplied the rate schedule. The excluded frozen reference's $31,027.41 of itemized deductions includes an unlisted withholding estimate." +us,scenario_081,federal_income_tax_before_refundable_credits,gpt-5.5,prompt_ambiguity,taxable_income_or_deductions,False,"Got itemized deductions roughly right (about $30,933) but also subtracted a personal exemption and used the pre-TCJA rate schedule, both repealed for 2026 under OBBBA. Taxable income of $143,059 on the 10/12/22/24% brackets gives $26,932.27." +us,scenario_081,federal_income_tax_before_refundable_credits,gpt-5.6-luna,prompt_ambiguity,taxable_income_or_deductions,False,"Reduced the listed wages by the $7,389 of employer insurance premiums, which PolicyEngine does not subtract from the stated gross wages. Its $24,920 implies taxable income of about $134,700, roughly $8,400 below $143,059.47." +us,scenario_081,federal_income_tax_before_refundable_credits,gpt-5.6-sol,prompt_ambiguity,taxable_income_or_deductions,False,"Its federal explanation gives no state-tax figure, and its answer is consistent with using its $8,238.70 Massachusetts liability estimate in SALT. Its $26,992.59 is $0.05 below the recorded corrected-liability reading of $26,992.64. The excluded frozen reference uses an unlisted $8,484.41 withholding estimate." +us,scenario_081,federal_income_tax_before_refundable_credits,gpt-5.6-terra,prompt_ambiguity,taxable_income_or_deductions,False,"Understated the Massachusetts income tax part of SALT relative to PolicyEngine's $8,484.41 withholding estimate (5% of AGI above $4,400). Its $26,966.21 implies taxable income of about $143,201, which is $141 above $143,059.47." +us,scenario_081,federal_income_tax_before_refundable_credits,gpt-6-astra,prompt_ambiguity,taxable_income_or_deductions,False,"Itemized $30,773.10, using about $8,230 of MA income tax instead of PolicyEngine's $8,484.41 (5% of AGI above $4,400). Its $26,993.29 is about $61 above the excluded frozen withholding-based reference and $0.65 above the recorded corrected-liability reading of $26,992.64." +us,scenario_081,federal_income_tax_before_refundable_credits,gpt-6-luna,prompt_ambiguity,taxable_income_or_deductions,False,"Its taxable income of about $143,260 is about $200 above the excluded frozen reference's $143,059.47, whose SALT uses an unlisted $8,484.41 withholding estimate. Its $26,980 is $11.31 below the recorded liability-based reading of $26,991.31." +us,scenario_081,federal_income_tax_before_refundable_credits,gpt-6-sol,prompt_ambiguity,taxable_income_or_deductions,False,"Deducted $8,330.10 of MA income tax instead of PolicyEngine's $8,484.41 estimate of MA tax withheld (5% × ($174,088.12 − $4,400)). Its $26,969.29 is $37.02 above the excluded frozen withholding-based reference and $22.02 below the recorded liability-based reading of $26,991.31." +us,scenario_081,federal_income_tax_before_refundable_credits,gpt-6.1-sol,prompt_ambiguity,taxable_income_or_deductions,False,"Itemized $30,773.10, using about $8,230 of MA income tax instead of the $8,484.41 withholding estimate that PolicyEngine puts in SALT. Its $26,993.29 is about $61 above the excluded frozen withholding-based reference and $0.65 above the recorded corrected-liability reading of $26,992.64." +us,scenario_081,federal_income_tax_before_refundable_credits,gpt-6.1-terra,prompt_ambiguity,taxable_income_or_deductions,False,"Understated the state income tax part of SALT relative to PolicyEngine's $8,484.41 estimate (5% of AGI above $4,400). Its $26,980.26 implies taxable income of about $143,259, which is $200 above $143,059.47." +us,scenario_081,federal_income_tax_before_refundable_credits,grok-4.3,prompt_ambiguity,taxable_income_or_deductions,False,"Its taxable income of about $151,500 is consistent with deducting only mortgage interest and property tax. The excluded frozen reference itemizes $31,027.41 using an unlisted $8,484.41 withholding estimate and has taxable income of $143,059.47." +us,scenario_081,federal_income_tax_before_refundable_credits,grok-4.5,prompt_ambiguity,taxable_income_or_deductions,False,"Assumed the TCJA sunset in 2026, subtracting a personal exemption of about $5,447 and applying restored 2017-style 10/15/25/28% brackets. OBBBA made the 10/12/22/24% schedule permanent and eliminated personal exemptions." +us,scenario_081,federal_income_tax_before_refundable_credits,grok-4.6,prompt_ambiguity,taxable_income_or_deductions,False,"Applied a post-TCJA-sunset return with a $5,300 personal exemption and restored 10/15/25/28% brackets. Under OBBBA, 2026 keeps the TCJA brackets with no exemption, so $143,059.47 of taxable income gives $26,932.27." +us,scenario_081,federal_income_tax_before_refundable_credits,grok-4.7,prompt_ambiguity,taxable_income_or_deductions,False,"Treated 2026 as a TCJA-sunset year, deducting a $5,350 personal exemption and applying 10/15/25/28% brackets. OBBBA eliminated the exemption and kept the 10/12/22/24% schedule." +us,scenario_081,federal_income_tax_before_refundable_credits,grok-build-0.1,prompt_ambiguity,taxable_income_or_deductions,False,"Applied reverted pre-TCJA brackets that OBBBA superseded for 2026. It also itemized only $22,543, leaving the $8,484.41 of estimated MA income tax out of SALT." +us,scenario_081,federal_income_tax_before_refundable_credits,inkling,prompt_ambiguity,taxable_income_or_deductions,False,"Used about $8,335 of MA income tax in SALT and included the $6 of REIT income in AGI, giving taxable income of about $143,215. The excluded frozen reference uses an unlisted $8,484.41 withholding estimate. It then reported $27,056, even though the 2026 brackets on its own base give about $26,970." +us,scenario_081,federal_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,Returned no value and no explanation for federal_income_tax_before_refundable_credits. +us,scenario_081,federal_income_tax_before_refundable_credits,kimi-k3,prompt_ambiguity,taxable_income_or_deductions,False,"Itemized $22,543 (mortgage interest plus real estate tax), giving taxable income of $151,543.80. The excluded frozen reference adds an unlisted $8,484.41 withholding estimate and has taxable income of $143,059.47." +us,scenario_081,federal_income_tax_before_refundable_credits,minimax-m3,prompt_ambiguity,taxable_income_or_deductions,False,"Reported $0 with no computation. The excluded frozen reference uses unlisted estimated withholding and computes $26,932.27 on taxable income of $143,059.47." +us,scenario_081,federal_income_tax_before_refundable_credits,muse-spark-1.3,prompt_ambiguity,taxable_income_or_deductions,False,"Itemized $22,543, giving taxable income of about $151,551. The excluded frozen reference adds an unlisted $8,484.41 withholding estimate and has taxable income of $143,059.47." +us,scenario_081,federal_income_tax_before_refundable_credits,muse-wonder,prompt_ambiguity,taxable_income_or_deductions,False,"Used about $8,384 of MA income tax in SALT instead of PolicyEngine's $8,484.41 withholding estimate. It then reported $27,047, even though the 2026 brackets on its own $143,167 of taxable income give about $26,958." +us,scenario_081,federal_income_tax_before_refundable_credits,ox-alpha,prompt_ambiguity,taxable_income_or_deductions,False,"Used $8,538 of MA income tax in SALT and included the $6 of REIT income in AGI, giving taxable income of about $143,012. Its $26,921 is $11.27 below the excluded frozen withholding-based reference and $70.31 below the recorded liability-based reading of $26,991.31." +us,scenario_081,federal_income_tax_before_refundable_credits,qwen-3.7-max,prompt_ambiguity,taxable_income_or_deductions,False,"Wrongly claimed $22,543 of itemized deductions was below a $15,000 standard deduction and took the standard deduction. The excluded frozen reference itemizes $31,027.41 using an unlisted withholding estimate. It then submitted $39,827.88, contradicting its own computed $31,281.32." +us,scenario_081,federal_income_tax_before_refundable_credits,qwen3.8-max,prompt_ambiguity,taxable_income_or_deductions,False,"Wrongly concluded that $22,543 of itemized deductions was lower than the standard deduction and took the standard deduction. It also left out the $8,484.41 of estimated MA income tax that makes itemized deductions $31,027.41." us,scenario_081,federal_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. us,scenario_081,payroll_tax,claude-fable-5,prompt_ambiguity,state_local_rule,False,"It correctly worked out SS of $10,850.12, Medicare of $2,537.53 and a PFML contribution of $805.01 at 0.46%. It then dropped the PFML amount and submitted $13,268.70, which is $118.95 below even its own FICA-only sum of $13,387.65. The submitted value matches none of its own steps. The correct total, with PFML included, is $14,192.66." us,scenario_081,payroll_tax,claude-fable-5.1,prompt_ambiguity,state_local_rule,False,"It computed FICA correctly at $13,387.65 but left out the Massachusetts PFML employee contribution (0.46% × $175,002 = $805.01). That fits the reading that the PFML employee share isn't a 'mandatory' employee tax, since employers can choose to pay it. The reference reads it as mandatory, assuming the maximum employee withholding." @@ -7116,52 +7286,53 @@ us,scenario_081,payroll_tax,ox-alpha,prompt_ambiguity,state_local_rule,False,"It us,scenario_081,payroll_tax,qwen-3.7-max,prompt_ambiguity,state_local_rule,False,"It computed $13,387.65 and then submitted an unrelated $14,525.24 labeled as a rounding of that sum. It also said Massachusetts has no employee payroll tax, missing the $805.01 PFML contribution that brings the total to $14,192.66." us,scenario_081,payroll_tax,qwen3.8-max,prompt_ambiguity,state_local_rule,False,"It brought Additional Medicare Tax into its total even though wages of $175,002 are below the $200,000 threshold. Its $13,922 doesn't break down into any stated components. The correct figure is FICA of $13,387.65 plus the $805.01 Massachusetts PFML employee contribution." us,scenario_081,self_employment_tax,kimi-k2.6,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. -us,scenario_081,state_income_tax_before_refundable_credits,claude-fable-5,reference_engine_defect,taxable_income_or_deductions,False,"Its own working reached about $8,238: $164,602 of Part B times 5% is $8,230.10, plus $8.30 on $166 of interest and dividends, which matches the target base. It then bumped the answer to $8,380 by 'adding back rounding,' an unexplained $142 increase with no rule behind it." -us,scenario_081,state_income_tax_before_refundable_credits,claude-fable-5.1,reference_engine_defect,taxable_income_or_deductions,False,"It used the $1,080 short-term capital loss to wipe out the $166 of interest and dividends. In fact the $56 of interest stays in Part B and the $110 of dividends is taxed at 5% as Part A income, and the loss does not offset either. Leaving them out lowered the tax by about $8 and produced $8,230." -us,scenario_081,state_income_tax_before_refundable_credits,claude-haiku-4.5,reference_engine_defect,taxable_income_or_deductions,False,"It subtracted $4,550 of made-up 'MA deductions' in place of the $4,400 personal exemption, the $4,000 rent deduction, and the $2,000 FICA deduction. It then invented $3,835 of property-tax and exemption 'credits' that do not apply to this filer. The correct base is $164,768 taxed at 5%, or $8,238." -us,scenario_081,state_income_tax_before_refundable_credits,claude-haiku-5.5,reference_engine_defect,taxable_income_or_deductions,False,"It gave a round $8,000 without itemizing deductions. The correct calculation is 5% × (175,002 + 56 − 2,000 FICA − 4,000 rent − 4,400 exemption) plus 5% of the $110 dividend, which is $8,238." -us,scenario_081,state_income_tax_before_refundable_credits,claude-opus-4.7,reference_engine_defect,taxable_income_or_deductions,False,"It deducted about $11,287 of full employee FICA, but the Massachusetts payroll-tax deduction is capped at $2,000. It also dropped the $4,000 rent deduction on the assumption that the filer owns a home, even though $44,400 of rent is given. It then raised its own $7,966 figure to $8,730 without any rule to support it." -us,scenario_081,state_income_tax_before_refundable_credits,claude-opus-4.8,reference_engine_defect,taxable_income_or_deductions,False,"It subtracted only the $4,400 personal exemption. It left out the $2,000 Social Security/Medicare deduction and the $4,000 renter deduction (50% of $44,400 rent, capped). That overstated taxable income by $6,000 and the tax by $300." -us,scenario_081,state_income_tax_before_refundable_credits,claude-opus-5,reference_engine_defect,taxable_income_or_deductions,False,"It took the $2,000 FICA deduction but left out the $4,000 renter deduction on the $44,400 of rent. It then added about $180 of unexplained 'small adjustments' to its own $8,438 and answered $8,620." -us,scenario_081,state_income_tax_before_refundable_credits,claude-sonnet-4.6,reference_engine_defect,taxable_income_or_deductions,False,"It used the outdated $3,000 cap on the renter deduction instead of the current $4,000 cap. It also left out the $2,000 Social Security/Medicare deduction, which overstated taxable income by about $3,000." -us,scenario_081,state_income_tax_before_refundable_credits,claude-sonnet-5,reference_engine_defect,taxable_income_or_deductions,False,"It treated the filer as a homeowner and gave no rent deduction, even though $44,400 of rent qualifies for the $4,000 cap. It also left out the $2,000 FICA deduction. It then cut its own $8,539 to $8,200 with no rule behind the change." -us,scenario_081,state_income_tax_before_refundable_credits,claude-sonnet-5.5,reference_engine_defect,taxable_income_or_deductions,False,"It applied the $4,000 rent deduction and the $4,400 exemption but left out the $2,000 Social Security/Medicare deduction. It also netted the $1,080 short-term loss into the income base, which Massachusetts does not allow against Part B income or dividends." -us,scenario_081,state_income_tax_before_refundable_credits,deepseek-v4-flash-0731,reference_engine_defect,taxable_income_or_deductions,False,"It used a $4,800 personal exemption instead of $4,400. It left out both the $4,000 renter deduction and the $2,000 FICA deduction, and it netted the short-term capital loss against ordinary income." -us,scenario_081,state_income_tax_before_refundable_credits,deepseek-v4-pro,reference_engine_defect,taxable_income_or_deductions,False,"It started from an understated AGI of $166,705 and subtracted $22,543 of federal itemized deductions (mortgage interest and property taxes), which Massachusetts does not allow. It also used a $5,000 exemption instead of $4,400 and left out the rent and FICA deductions." -us,scenario_081,state_income_tax_before_refundable_credits,deepseek-v4-pro-0813,reference_engine_defect,taxable_income_or_deductions,False,"It subtracted $22,543 of federal itemized deductions (mortgage interest and real estate taxes), which Massachusetts does not allow against Part B income. That cut the base far below $164,768. Its submitted $7,519.53 also does not match its own $7,111.55 calculation." -us,scenario_081,state_income_tax_before_refundable_credits,deepseek-v4.1-flash,reference_engine_defect,taxable_income_or_deductions,False,"It deducted $16,900 of mortgage interest and $2,000 of real estate taxes, neither of which is a Massachusetts deduction. It also left out the $4,000 renter deduction and the $2,000 FICA deduction." -us,scenario_081,state_income_tax_before_refundable_credits,gemini-3-flash-preview,reference_engine_defect,taxable_income_or_deductions,False,"It capped the renter deduction at the old $3,000 instead of $4,000. It also left out the $56 of interest from Part B and the $110 of Part A dividends, so it ended up with $165,602 instead of $164,768." -us,scenario_081,state_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,reference_engine_defect,taxable_income_or_deductions,False,"$8,750 is 5% of roughly $175,000 of gross income. It skipped the $4,400 personal exemption, the $4,000 renter deduction, and the $2,000 FICA deduction." -us,scenario_081,state_income_tax_before_refundable_credits,gemini-3.1-pro-preview,reference_engine_defect,taxable_income_or_deductions,False,"It subtracted the $7,389 of employer-sponsored insurance premiums from the $175,002 of wages, starting Part B at $167,613. The full gross wage is the Part B base. It also left out the $56 of interest and $110 of dividends." -us,scenario_081,state_income_tax_before_refundable_credits,gemini-3.5-flash,reference_engine_defect,taxable_income_or_deductions,False,"It reduced wages by the $7,389 of ESI premiums to get $167,613 instead of using the full $175,002. It then left out both the $4,000 renter deduction and the $2,000 FICA deduction, and it dropped the interest and dividends." -us,scenario_081,state_income_tax_before_refundable_credits,gemini-3.5-flash-lite,reference_engine_defect,taxable_income_or_deductions,False,"$8,750 is a flat 5% of about $175,000 of gross income. It applied none of the Massachusetts reductions: the $4,400 exemption, the $4,000 rent deduction, and the $2,000 FICA deduction." -us,scenario_081,state_income_tax_before_refundable_credits,gemini-3.6-flash,reference_engine_defect,taxable_income_or_deductions,False,"It began from 'MA taxable wages' of $167,613, which subtracts the $7,389 of ESI premiums from gross wages; the Part B base keeps the full $175,002. It also dropped the $56 of interest and $110 of dividends." -us,scenario_081,state_income_tax_before_refundable_credits,gemini-3.7-flash,reference_engine_defect,taxable_income_or_deductions,False,"Its taxable income of about $157,380 matches wages after the $7,389 of ESI premiums are removed, less the exemption, rent, and FICA deductions. The Part B base is the full $175,002 of wages, so it understated income by $7,389." -us,scenario_081,state_income_tax_before_refundable_credits,glm-5.2,reference_engine_defect,taxable_income_or_deductions,False,"It left out the $4,400 personal exemption entirely, used the outdated $3,000 rent cap instead of $4,000, and skipped the $2,000 FICA deduction. It also netted the $1,080 short-term loss against ordinary income." -us,scenario_081,state_income_tax_before_refundable_credits,glm-5.3,reference_engine_defect,taxable_income_or_deductions,False,"It capped the renter deduction at $3,000 instead of the current $4,000 and left out the $2,000 Social Security/Medicare deduction. That overstated taxable income by about $3,000." -us,scenario_081,state_income_tax_before_refundable_credits,gpt-5.4-mini,reference_engine_defect,taxable_income_or_deductions,False,"$6,440 at 5% implies about $128,800 of taxable income. To get there it deducted roughly $36,000 more than Massachusetts allows. The only allowed deductions are the $4,400 exemption, the $4,000 rent cap, and the $2,000 FICA cap, which leave $164,768." -us,scenario_081,state_income_tax_before_refundable_credits,gpt-5.4-nano,reference_engine_defect,taxable_income_or_deductions,False,"$13,951 is about 8% of income, well above Massachusetts' flat 5% rate on Part A dividends and Part B income. The correct figure is 5% of $164,768, or $8,238." -us,scenario_081,state_income_tax_before_refundable_credits,gpt-5.5,reference_engine_defect,taxable_income_or_deductions,False,"It used the $1,080 short-term capital loss to offset the $166 of interest and dividends. In fact the $56 of interest stays in Part B and the $110 of dividends is taxed at 5% in Part A, and the loss does not cancel them. This left out about $8 of tax." -us,scenario_081,state_income_tax_before_refundable_credits,gpt-5.6-luna,reference_engine_defect,taxable_income_or_deductions,False,"$7,915 at 5% implies about $158,300 of taxable income, roughly $6,470 below the correct $164,768. That base is wages plus $56 of interest, less the $2,000 FICA cap, the $4,000 rent cap, and the $4,400 exemption, plus $110 of dividends. The model over-deducted relative to it." -us,scenario_081,state_income_tax_before_refundable_credits,gpt-5.6-terra,reference_engine_defect,taxable_income_or_deductions,False,"It applied the $4,400 exemption and the $4,000 renter deduction but left out the $2,000 deduction for Social Security and Medicare withholding. That added $100 of tax and produced $8,338.70." -us,scenario_081,state_income_tax_before_refundable_credits,gpt-6-astra,reference_engine_defect,taxable_income_or_deductions,False,"It exempted the $56 of interest under the bank-interest exclusion and used the capital loss to absorb the $110 of dividends. The $56 is taxable Part B income and the $110 is taxable Part A income at 5%, which adds about $8 to its $8,230.10." -us,scenario_081,state_income_tax_before_refundable_credits,gpt-6-luna,reference_engine_defect,taxable_income_or_deductions,False,"It applied the personal exemption and the rent deduction but left out the $2,000 Social Security/Medicare deduction. It also netted the short-term loss into income, which landed at $8,284 instead of $8,238." -us,scenario_081,state_income_tax_before_refundable_credits,gpt-6-sol,reference_engine_defect,taxable_income_or_deductions,False,"It left out the $2,000 Massachusetts deduction for employee Social Security and Medicare tax, so wages were reduced only by the exemption and the rent deduction. It also used the capital loss to cancel the $166 of interest and dividends, which are taxable." -us,scenario_081,state_income_tax_before_refundable_credits,gpt-6.1-sol,reference_engine_defect,taxable_income_or_deductions,False,"It exempted the $56 of bank interest and let the capital loss absorb the $110 of dividends. Both stay taxable at 5%, as Part B and Part A income respectively, so its $8,230.10 is about $8 short." -us,scenario_081,state_income_tax_before_refundable_credits,grok-4.3,reference_engine_defect,taxable_income_or_deductions,False,"It applied 5% to the full $174,094 of AGI. It skipped the $4,400 personal exemption, the $4,000 renter deduction, and the $2,000 FICA deduction, and it netted the capital loss against ordinary income." -us,scenario_081,state_income_tax_before_refundable_credits,grok-4.5,reference_engine_defect,taxable_income_or_deductions,False,"It deducted $1,782 of unreimbursed employee business expenses, which are not part of the Massachusetts Part B deduction set here. It also left out the $4,000 renter deduction and the $2,000 FICA deduction." -us,scenario_081,state_income_tax_before_refundable_credits,grok-4.6,reference_engine_defect,taxable_income_or_deductions,False,"It applied $1,000 of the capital loss against ordinary income, but the loss does not offset Part B income or dividends. It also left out the $4,000 renter deduction on the $44,400 of rent." -us,scenario_081,state_income_tax_before_refundable_credits,grok-4.7,reference_engine_defect,taxable_income_or_deductions,False,"It took the exemption and the $4,000 rent deduction but left out the $2,000 deduction for employee Social Security and Medicare tax. It also used net AGI after the $1,080 short-term loss instead of keeping wages, interest, and dividends whole." -us,scenario_081,state_income_tax_before_refundable_credits,grok-build-0.1,reference_engine_defect,taxable_income_or_deductions,False,"It subtracted only the $4,400 exemption from AGI. It left out the $4,000 renter deduction and the $2,000 FICA deduction, both of which are Massachusetts-specific deductions separate from itemizing." -us,scenario_081,state_income_tax_before_refundable_credits,inkling,reference_engine_defect,taxable_income_or_deductions,False,"It capped the rent deduction at $3,000 instead of the current $4,000 and left out the $2,000 Social Security/Medicare deduction. It also netted the short-term loss against income." -us,scenario_081,state_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"The model gave no value or explanation for this variable, so nothing could be scored." -us,scenario_081,state_income_tax_before_refundable_credits,kimi-k3,reference_engine_defect,taxable_income_or_deductions,False,"It said there was 'no separate rent expense input' and ignored the listed $44,400 of rent. That dropped the $4,000 renter deduction (50% of rent, capped), and it also netted the capital loss into the base." -us,scenario_081,state_income_tax_before_refundable_credits,minimax-m3,reference_engine_defect,taxable_income_or_deductions,False,"It returned $0 with no reasoning, even though Massachusetts taxes this resident at 5% on $164,658 of Part B taxable income plus $110 of Part A dividends. That comes to $8,238." -us,scenario_081,state_income_tax_before_refundable_credits,muse-spark-1.3,reference_engine_defect,taxable_income_or_deductions,False,"It subtracted only the $4,400 exemption from wages plus investment income. It left out the $4,000 renter deduction and the $2,000 Social Security/Medicare deduction, which overstated tax by $300." -us,scenario_081,state_income_tax_before_refundable_credits,muse-wonder,reference_engine_defect,taxable_income_or_deductions,False,"It took the $2,000 payroll-tax deduction and the $4,400 exemption but never applied the $4,000 renter deduction on the $44,400 of rent. It also netted the capital loss into the base." -us,scenario_081,state_income_tax_before_refundable_credits,ox-alpha,reference_engine_defect,taxable_income_or_deductions,False,"Its Part B was wages less only the $4,400 exemption. It left out the $4,000 renter deduction and the $2,000 FICA deduction, which overstated tax by $300." -us,scenario_081,state_income_tax_before_refundable_credits,qwen-3.7-max,reference_engine_defect,taxable_income_or_deductions,False,"It said Massachusetts allows no deductions beyond the personal exemption and so left out the $4,000 renter deduction and the $2,000 Social Security/Medicare deduction. It also netted the short-term loss against ordinary income." -us,scenario_081,state_income_tax_before_refundable_credits,qwen3.8-max,reference_engine_defect,taxable_income_or_deductions,False,"$7,800 at 5% implies $156,000 of taxable income, roughly $8,800 below the correct $164,768. That base allows only the $4,400 exemption, the $4,000 rent cap, and the $2,000 FICA cap, so the model over-deducted." +us,scenario_081,state_income_tax_before_refundable_credits,claude-fable-5,reference_engine_defect,taxable_income_or_deductions,False,"It took the $2,000 FICA deduction, the $4,000 rent deduction and the $4,400 exemption and reached about $8,238 (8,230.10 plus 8.30 on interest and dividends), which matches. It then added about $142 of unexplained 'rounding' and submitted $8,380." +us,scenario_081,state_income_tax_before_refundable_credits,claude-fable-5.1,reference_engine_defect,taxable_income_or_deductions,False,"It used the $1,080 short-term capital loss to cancel the $166 of interest and dividends. Under the engine's interest-source assumption, the $56 of interest stays in Part B and the short-term capital loss absorbs the Part A dividends. The output remains excluded because the interest source is unstated." +us,scenario_081,state_income_tax_before_refundable_credits,claude-haiku-4.5,reference_engine_defect,taxable_income_or_deductions,False,"It never took the $4,400 personal exemption, the $4,000 rent deduction or the $2,000 FICA deduction, and it subtracted an invented $4,550 deduction. It then took off $3,835 of property-tax and dependent credits that don't exist for a childless filer under 65." +us,scenario_081,state_income_tax_before_refundable_credits,claude-haiku-5.5,reference_engine_defect,taxable_income_or_deductions,False,"It submitted a rounded $8,000 without applying the $4,000 rent deduction or the $2,000 FICA deduction. Part B income of $175,058 less $10,400 is $164,658, which at 5% is $8,232.90. The short-term capital loss absorbs the Part A dividends." +us,scenario_081,state_income_tax_before_refundable_credits,claude-opus-4.7,reference_engine_defect,taxable_income_or_deductions,False,"It said the rental deduction did not apply because the filer owns a home, even though $44,400 of rent was listed, so it missed the $4,000 deduction. It also took the full ~$11,287 of FICA when that deduction is capped at $2,000, then added an arbitrary amount to reach $8,730." +us,scenario_081,state_income_tax_before_refundable_credits,claude-opus-4.8,reference_engine_defect,taxable_income_or_deductions,False,"It subtracted only the $4,400 exemption from $175,168. It left out the $4,000 renter deduction and the $2,000 Social Security/Medicare deduction, which overstated tax by $300." +us,scenario_081,state_income_tax_before_refundable_credits,claude-opus-5,reference_engine_defect,taxable_income_or_deductions,False,"It applied the exemption and the $2,000 FICA deduction but left out the $4,000 renter deduction (50% of the $44,400 rent, capped). It then added unexplained 'small adjustments' that raised $8,438 to $8,620." +us,scenario_081,state_income_tax_before_refundable_credits,claude-sonnet-4.6,reference_engine_defect,taxable_income_or_deductions,False,"It capped the rent deduction at the old $3,000 instead of the current $4,000. It also never took the $2,000 employee Social Security/Medicare deduction, so taxable income came out $3,000 too high." +us,scenario_081,state_income_tax_before_refundable_credits,claude-sonnet-5,reference_engine_defect,taxable_income_or_deductions,False,"It said the rent deduction did not apply because the filer is an owner, so it dropped the $4,000 renter deduction and the $2,000 FICA deduction and got $8,539. It then lowered that to $8,200 with no rule behind the change." +us,scenario_081,state_income_tax_before_refundable_credits,claude-sonnet-5.5,reference_engine_defect,taxable_income_or_deductions,False,"It left out the $2,000 employee Social Security/Medicare deduction. It also started from $174,088 net of the capital loss, when the base should be Part B income of $175,058 with the loss not offset." +us,scenario_081,state_income_tax_before_refundable_credits,deepseek-v4-flash-0731,reference_engine_defect,taxable_income_or_deductions,False,"It used a $4,800 exemption instead of $4,400 and never took the $4,000 renter deduction or the $2,000 FICA deduction. It also started from federal AGI net of the capital loss." +us,scenario_081,state_income_tax_before_refundable_credits,deepseek-v4-pro,reference_engine_defect,taxable_income_or_deductions,False,"It subtracted $22,543 of federal itemized deductions (mortgage interest and property taxes), which Massachusetts does not allow. It also used a wrong $166,705 AGI and a $5,000 exemption, and never applied the rent or FICA deductions." +us,scenario_081,state_income_tax_before_refundable_credits,deepseek-v4-pro-0813,reference_engine_defect,taxable_income_or_deductions,False,"It stacked $22,543 of federal itemized deductions on top of the correct rent ($4,000), FICA ($2,000) and exemption ($4,400) deductions, but Massachusetts allows no deduction for mortgage interest or property tax. It also submitted $7,519.53, which does not match the $7,111.55 in its own reasoning." +us,scenario_081,state_income_tax_before_refundable_credits,deepseek-v4.1-flash,reference_engine_defect,taxable_income_or_deductions,False,"It deducted $16,900 of mortgage interest and $2,000 of real estate taxes, and Massachusetts allows neither. It also left out the $4,000 renter deduction and the $2,000 FICA deduction." +us,scenario_081,state_income_tax_before_refundable_credits,gemini-3-flash-preview,reference_engine_defect,taxable_income_or_deductions,False,"It used the old $3,000 rent cap instead of $4,000, which overstated tax by $50. It also left the $56 of interest out of Part B and the ~$110 of dividends out of Part A." +us,scenario_081,state_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,reference_engine_defect,taxable_income_or_deductions,False,"It applied 5% to roughly $175,000 of gross income with no deductions at all. It skipped the $4,400 exemption, the $4,000 renter deduction and the $2,000 FICA deduction, which together reduce Part B income by $10,400." +us,scenario_081,state_income_tax_before_refundable_credits,gemini-3.1-pro-preview,reference_engine_defect,taxable_income_or_deductions,False,"It started from wages reduced by the $7,389 employer-sponsored insurance premiums, about $167,619. Massachusetts Part B starts from the full $175,002 of wages plus $56 of interest, so taxable income came out about $7,400 too low." +us,scenario_081,state_income_tax_before_refundable_credits,gemini-3.5-flash,reference_engine_defect,taxable_income_or_deductions,False,"It started from $167,613, which is wages after subtracting the $7,389 employer health premiums, instead of $175,058. It also never took the $4,000 rent deduction or the $2,000 FICA deduction, and it dropped interest and dividends." +us,scenario_081,state_income_tax_before_refundable_credits,gemini-3.5-flash-lite,reference_engine_defect,taxable_income_or_deductions,False,"It applied 5% to roughly $175,000 of gross income without subtracting the $4,400 exemption, the $4,000 renter deduction or the $2,000 FICA deduction." +us,scenario_081,state_income_tax_before_refundable_credits,gemini-3.6-flash,reference_engine_defect,taxable_income_or_deductions,False,"It started from wages of $167,613 after subtracting the $7,389 employer-sponsored insurance premiums. Part B should start from the full $175,002 of wages plus $56 of interest, so taxable income was understated by about $7,400." +us,scenario_081,state_income_tax_before_refundable_credits,gemini-3.7-flash,reference_engine_defect,taxable_income_or_deductions,False,"The deductions it applied (exemption, FICA, rent) are correct, but $7,869 implies Part B taxable income of about $157,380. That is consistent with taking the $7,389 employer health premiums off the $175,002 wages, which belong in Part B in full." +us,scenario_081,state_income_tax_before_refundable_credits,glm-5.2,reference_engine_defect,taxable_income_or_deductions,False,"It left out the $4,400 personal exemption and the $2,000 FICA deduction and used the old $3,000 rent cap instead of $4,000. It also used the short-term capital loss to reduce ordinary income, which Massachusetts does not allow." +us,scenario_081,state_income_tax_before_refundable_credits,glm-5.3,reference_engine_defect,taxable_income_or_deductions,False,"It used the old $3,000 rent cap instead of $4,000 and never took the $2,000 employee Social Security/Medicare deduction, which overstated taxable income by $3,000." +us,scenario_081,state_income_tax_before_refundable_credits,gpt-5.4-mini,reference_engine_defect,taxable_income_or_deductions,False,"$6,440 implies taxable income of about $128,800, roughly $36,000 below the correct $164,658. That is consistent with subtracting federal-style itemized deductions that Massachusetts does not allow, instead of only the $2,000 FICA, $4,000 rent and $4,400 exemption deductions." +us,scenario_081,state_income_tax_before_refundable_credits,gpt-5.4-nano,reference_engine_defect,taxable_income_or_deductions,False,"$13,951 is about 8.5% of the $164,658 taxable base, so it applied Massachusetts's short-term capital gains rate to ordinary income. Part B income is taxed at a flat 5%." +us,scenario_081,state_income_tax_before_refundable_credits,gpt-5.5,reference_engine_defect,taxable_income_or_deductions,False,"It treated the $1,080 short-term capital loss as offsetting the interest and dividends. Under the engine's interest-source assumption, the $56 of interest stays in Part B and the short-term capital loss absorbs the Part A dividends. The output remains excluded because the interest source is unstated." +us,scenario_081,state_income_tax_before_refundable_credits,gpt-5.6-luna,reference_engine_defect,taxable_income_or_deductions,False,"$7,915 equals 5% of $174,088 minus $7,389 minus $4,400 minus $4,000. That means it subtracted the employer health premiums from wages, netted the capital loss into the base, and left out the $2,000 FICA deduction." +us,scenario_081,state_income_tax_before_refundable_credits,gpt-5.6-terra,reference_engine_defect,taxable_income_or_deductions,False,"It applied the exemption and the $4,000 renter deduction to $175,174 but left out the $2,000 employee Social Security/Medicare deduction, which overstated tax by $100." +us,scenario_081,state_income_tax_before_refundable_credits,gpt-6-astra,reference_engine_defect,taxable_income_or_deductions,False,"It exempted the $56 of interest under a bank-interest exemption and used the capital loss to cancel the dividends. Under the engine's interest-source assumption, the $56 of interest stays in Part B and the short-term capital loss absorbs the Part A dividends. The output remains excluded because the interest source is unstated." +us,scenario_081,state_income_tax_before_refundable_credits,gpt-6-luna,reference_engine_defect,taxable_income_or_deductions,False,"It applied the exemption and the $4,000 rent deduction but left out the $2,000 FICA deduction. It also used income net of the capital loss ($174,088) instead of Part B income of $175,058." +us,scenario_081,state_income_tax_before_refundable_credits,gpt-6-sol,reference_engine_defect,taxable_income_or_deductions,False,"It left out the $2,000 employee Social Security/Medicare deduction, which overstated tax by $100. Under the engine's interest-source assumption, the $56 of interest stays in Part B and the short-term capital loss absorbs the Part A dividends. The output remains excluded because the interest source is unstated." +us,scenario_081,state_income_tax_before_refundable_credits,gpt-6.1-sol,reference_engine_defect,taxable_income_or_deductions,False,"It treated the $56 of interest as exempt and the dividends as absorbed by the capital loss. Under the engine's interest-source assumption, the $56 of interest stays in Part B and the short-term capital loss absorbs the Part A dividends. The output remains excluded because the interest source is unstated." +us,scenario_081,state_income_tax_before_refundable_credits,gpt-6.1-terra,reference_engine_defect,taxable_income_or_deductions,False,"It used the capital loss to reduce the base to $174,088 and left out the $2,000 employee Social Security/Medicare deduction from Part B." +us,scenario_081,state_income_tax_before_refundable_credits,grok-4.3,reference_engine_defect,taxable_income_or_deductions,False,"It applied 5% to federal AGI of $174,094 with no Massachusetts deductions. It skipped the $4,400 exemption, the $4,000 renter deduction and the $2,000 FICA deduction." +us,scenario_081,state_income_tax_before_refundable_credits,grok-4.5,reference_engine_defect,taxable_income_or_deductions,False,"It deducted $1,782 of unreimbursed employee business expenses, which Massachusetts does not allow here. It also left out the $4,000 renter deduction and the $2,000 FICA deduction and netted the capital loss into the base." +us,scenario_081,state_income_tax_before_refundable_credits,grok-4.6,reference_engine_defect,taxable_income_or_deductions,False,"It never applied the $4,000 renter deduction for the $44,400 of rent. It also subtracted $1,000 of capital loss from ordinary income, which Massachusetts does not allow." +us,scenario_081,state_income_tax_before_refundable_credits,grok-4.7,reference_engine_defect,taxable_income_or_deductions,False,"It applied the exemption and the $4,000 rent deduction but left out the $2,000 employee Social Security/Medicare deduction. It also netted the capital loss into a $174,094 base." +us,scenario_081,state_income_tax_before_refundable_credits,grok-build-0.1,reference_engine_defect,taxable_income_or_deductions,False,"It subtracted only the $4,400 exemption from AGI. It left out the $4,000 renter deduction and the $2,000 FICA deduction, which reduce Part B income by another $6,000." +us,scenario_081,state_income_tax_before_refundable_credits,inkling,reference_engine_defect,taxable_income_or_deductions,False,"It used the old ~$3,000 rent cap instead of $4,000 and never took the $2,000 employee Social Security/Medicare deduction. It also started from AGI net of the capital loss." +us,scenario_081,state_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,It returned no usable value or explanation for this output. +us,scenario_081,state_income_tax_before_refundable_credits,kimi-k3,reference_engine_defect,taxable_income_or_deductions,False,"It said there was 'no separate rent expense input' even though $44,400 of pre-subsidy rent was listed. As a result it missed the $4,000 renter deduction (50% of rent, capped)." +us,scenario_081,state_income_tax_before_refundable_credits,minimax-m3,reference_engine_defect,taxable_income_or_deductions,False,"It reported $0 with no reasoning, ignoring Massachusetts's 5% income tax. Part B taxable income of $164,658 produces $8,232.90. The short-term capital loss absorbs the Part A dividends." +us,scenario_081,state_income_tax_before_refundable_credits,muse-spark-1.3,reference_engine_defect,taxable_income_or_deductions,False,"It subtracted only the $4,400 exemption from $175,174. It left out the $4,000 renter deduction and the $2,000 FICA deduction." +us,scenario_081,state_income_tax_before_refundable_credits,muse-wonder,reference_engine_defect,taxable_income_or_deductions,False,"It applied the exemption and the $2,000 payroll-tax deduction but never took the $4,000 renter deduction for the $44,400 of rent paid." +us,scenario_081,state_income_tax_before_refundable_credits,ox-alpha,reference_engine_defect,taxable_income_or_deductions,False,"It subtracted only the $4,400 exemption from Part B wages. It left out the $4,000 renter deduction and the $2,000 employee Social Security/Medicare deduction." +us,scenario_081,state_income_tax_before_refundable_credits,qwen-3.7-max,reference_engine_defect,taxable_income_or_deductions,False,"It took only the $4,400 exemption off AGI. It never applied the $4,000 renter deduction or the $2,000 FICA deduction, and it netted the capital loss into the base." +us,scenario_081,state_income_tax_before_refundable_credits,qwen3.8-max,reference_engine_defect,taxable_income_or_deductions,False,"$7,800 implies taxable income of about $156,000, roughly $8,700 below the correct $164,658. That means it subtracted deductions beyond the $2,000 FICA, $4,000 rent and $4,400 exemption, such as the employer health premiums or federal itemized deductions." us,scenario_081,state_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. us,scenario_082,child1_chip_eligible,gpt-5.4-mini,llm_error,age_disability,False,"The model incorrectly treated age 1 as within the applicable CHIP age range. The trace applies CHIP's age criterion against the child and returns false, while Medicaid eligibility also returns NONE." us,scenario_082,child1_chip_eligible,kimi-k2.6,parse_contract_failure,missing_output,False,"The model omitted the requested child1_chip_eligible output and supplied no explanation, violating the required submission contract." @@ -7181,55 +7352,56 @@ us,scenario_082,child1_medicaid_eligible,minimax-m3,llm_error,health_coverage,Fa us,scenario_082,child1_medicare_eligible,kimi-k2.6,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. us,scenario_082,child1_wic_eligible,gemini-3.1-flash-lite-preview,llm_error,thresholds_rates,False,"The model incorrectly asserted that the household met the WIC income requirement. It failed to compare approximately $90,132 of annual household income with the much lower 185%-of-poverty limit for a two-person household." us,scenario_082,child1_wic_eligible,gpt-5.4-mini,llm_error,categorical_eligibility,False,"The model treated the child's age under five as sufficient for WIC eligibility. Age establishes categorical eligibility only; the household must also pass the 185%-of-poverty income test, which it fails at approximately $90,132 of annual income." -us,scenario_082,federal_income_tax_before_refundable_credits,claude-fable-5,llm_error,other,False,"Its own working ended near $10,353, but it submitted $14,748, a number its derivation does not support. Along the way it left out the $68 SALT refund income and the 2026 $700 non-itemizer charitable deduction, deducted the $8 IRA (fully phased out for an active participant), and used a $2,000 CTC instead of $2,200." -us,scenario_082,federal_income_tax_before_refundable_credits,claude-fable-5.1,llm_error,thresholds_rates,False,"Its AGI, deductions, qualified-dividend tax and credits are essentially right, but it put the ordinary tax on $79,380 at $10,444.60. Under the 2026 HoH brackets (10% to $17,700, 12% to $67,450, 22% above) the tax is $10,364.60, so it overstated by $80. It also deducted the $8 traditional IRA, which is fully phased out for an active 401(k) participant at this AGI." -us,scenario_082,federal_income_tax_before_refundable_credits,claude-haiku-4.5,llm_error,household_unit_or_filing_status,False,"It used the $14,600 single standard deduction instead of the $24,150 HoH amount. It also netted the full capital loss against income rather than capping it at $3,000, which gave an AGI of $89,275 instead of $117,661. Finally, it submitted $23,437, which contradicts its own pre-credit figure of $8,506." -us,scenario_082,federal_income_tax_before_refundable_credits,claude-haiku-5.5,llm_error,other,False,"It gave no computation and mentioned only the CDCC, leaving out the $2,200 nonrefundable CTC. Its $14,500 is even above the correct pre-credit tax of $12,379.77, so it also did not apply the 15% qualified-dividend rate or the $3,000 capital-loss deduction to reach the correct $92,811 of taxable income." -us,scenario_082,federal_income_tax_before_refundable_credits,claude-opus-4.7,llm_error,thresholds_rates,False,"It used an outdated $23,500 HoH standard deduction instead of $24,150, left out the $700 non-itemizer charitable deduction, and excluded the $68 SALT refund, giving taxable income of $94,094 instead of $92,811. It also taxed ordinary income at stale brackets (10% to $17,000, 12% to $64,850) instead of the 2026 HoH thresholds of $17,700 and $67,450." -us,scenario_082,federal_income_tax_before_refundable_credits,claude-opus-4.8,llm_error,thresholds_rates,False,"It used a $23,000 HoH standard deduction, left out the $700 non-itemizer charitable deduction, used stale brackets (12% ending at $64,850), and applied a $2,000 CTC instead of $2,200. It then replaced its own $10,460 result with an unsupported $11,150." -us,scenario_082,federal_income_tax_before_refundable_credits,claude-opus-5,llm_error,thresholds_rates,False,"It used a $24,500 standard deduction instead of $24,150, left out the $700 non-itemizer charitable deduction, and deducted the phased-out $8 IRA. Its main error was taxing ordinary income at brackets ending at $17,000 and $64,850 instead of $17,700 and $67,450, which pushed its ordinary tax up to $10,716." -us,scenario_082,federal_income_tax_before_refundable_credits,claude-opus-5.5,llm_error,taxable_income_or_deductions,False,"It deducted the $8 traditional IRA contribution, even though the head is an active 401(k) participant with AGI far above the 2026 HoH phase-out ceiling of $91,000. Because of that its AGI and taxable income came out about $7 low, and its tax $1.57 low." -us,scenario_082,federal_income_tax_before_refundable_credits,claude-sonnet-4.6,llm_error,taxable_income_or_deductions,False,"It left the $13,424 of qualified dividends out of AGI but still carved them out of taxable income. It also added the $2,289 short-term gain as separate ordinary income even though that gain is already netted into the capped $3,000 loss. Together these gave an AGI of $106,519 instead of $117,661. It also used a $22,500 standard deduction, estimated brackets and a $2,000 CTC." -us,scenario_082,federal_income_tax_before_refundable_credits,claude-sonnet-5,llm_error,thresholds_rates,False,"It used a $22,500 standard deduction and 2025 HoH brackets (12% ending at $63,100), left out the $700 charitable deduction, and used a $2,000 CTC. It then submitted $13,920, which contradicts its own after-credit result of $10,739." -us,scenario_082,federal_income_tax_before_refundable_credits,claude-sonnet-5.5,llm_error,taxable_income_or_deductions,False,"It left out the $700 below-the-line charitable deduction that OBBBA allows non-itemizers starting in 2026 (up to $1,000 for HoH). Its taxable income was therefore $93,512 instead of $92,811, which overstated tax by $154 (22% × $700)." -us,scenario_082,federal_income_tax_before_refundable_credits,deepseek-v4-flash-0731,llm_error,taxable_income_or_deductions,False,"It subtracted the full $33,000 long-term loss and then another $3,000 capital-loss deduction, which drove AGI down to $86,949. It also used a fictitious $46,000 HoH standard deduction, a 35% × $5,000 CDCC, and a $300 CTC, instead of $24,150, 20% × $3,000, and $2,200." -us,scenario_082,federal_income_tax_before_refundable_credits,deepseek-v4-pro,llm_error,thresholds_rates,False,"It applied pre-TCJA sunset law: $9,680 of personal exemptions, 10/15/25% brackets, and a $1,000 CTC. OBBBA made the TCJA structure permanent, so 2026 has no exemptions, has a $24,150 HoH standard deduction plus the $700 charitable deduction, uses 10/12/22% brackets, and has a $2,200 CTC." -us,scenario_082,federal_income_tax_before_refundable_credits,deepseek-v4-pro-0813,llm_error,thresholds_rates,False,"It applied pre-TCJA sunset law: $11,000 of personal exemptions, old rate brackets, and a $1,000 CTC phased out at the old $75,000 HoH threshold. As a result it dropped the $2,200 CTC, which 2026 law allows in full because the phase-out starts at $200,000." -us,scenario_082,federal_income_tax_before_refundable_credits,deepseek-v4.1-flash,llm_error,thresholds_rates,False,"It used a $23,100 standard deduction instead of $24,150, left out the $700 non-itemizer charitable deduction, and deducted the phased-out $8 IRA. It also overtaxed $81,130 of ordinary income at $11,059.60, against $10,749.60 at the 2026 HoH brackets, and used a $2,300 CTC instead of $2,200." -us,scenario_082,federal_income_tax_before_refundable_credits,gemini-3-flash-preview,llm_error,thresholds_rates,False,"It applied expired pre-TCJA rules: $10,000 of personal exemptions and a $1,000 CTC. It also itemized $19,264 rather than taking the larger $24,150 HoH standard deduction plus the $700 non-itemizer charitable deduction under 2026 law, and it used only $1,000 of the $2,200 CTC." -us,scenario_082,federal_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,taxable_income_or_deductions,False,"It understated AGI at $100,571 against the correct $117,661.12, effectively leaving out most of the $20,480 of dividends. It subtracted only a $2,000 CTC and skipped the $600 CDCC, when the full nonrefundable credits are a $2,200 CTC and a $600 CDCC." -us,scenario_082,federal_income_tax_before_refundable_credits,gemini-3.1-pro-preview,llm_error,taxable_income_or_deductions,False,"It subtracted the $21,208 of employer-sponsored insurance premiums from wages, cutting AGI to $96,446. In the correct computation only the $181 traditional 401(k) deferral reduces wages. It also applied $10,400 of pre-TCJA personal exemptions and left out the $2,200 CTC, subtracting only the $600 CDCC." -us,scenario_082,federal_income_tax_before_refundable_credits,gemini-3.5-flash,llm_error,taxable_income_or_deductions,False,"It subtracted the $21,208 of ESI premiums from wages, which gave an AGI of $96,454 instead of $117,661. It also applied repealed personal exemptions and a $1,000 CTC instead of the $2,200 CTC available in 2026." -us,scenario_082,federal_income_tax_before_refundable_credits,gemini-3.5-flash-lite,llm_error,other,False,"It gave no derivation. Its $12,790.25 is above the correct pre-credit tax of $12,379.77, which means it effectively did not subtract the $2,200 nonrefundable CTC and $600 CDCC." -us,scenario_082,federal_income_tax_before_refundable_credits,gemini-3.6-flash,llm_error,thresholds_rates,False,"It applied personal exemptions, which do not exist in 2026, and named only the CDCC as a nonrefundable credit, leaving out the $2,200 CTC. The resulting tax base was far below the correct $92,811.12 of taxable income (and $12,379.77 of pre-credit tax)." -us,scenario_082,federal_income_tax_before_refundable_credits,gemini-3.7-flash,llm_error,other,False,"It gave no derivation. The correct pre-credit tax is $12,379.77 ($10,366.17 ordinary plus $2,013.60 on qualified dividends), less $2,800 of credits. Its $3,384 implies a pre-credit tax around $6,200, which matches dropping a large share of the dividend income, or of the income cut by the $3,000-capped capital loss, from taxable income." -us,scenario_082,federal_income_tax_before_refundable_credits,gemini-3.8-flash,llm_error,thresholds_rates,False,"It used a $2,000 CTC instead of the OBBBA $2,200. Its implied pre-credit tax of $12,855 is about $475 above $12,379.77, which matches leaving out the $700 non-itemizer charitable deduction and using stale bracket thresholds instead of $17,700 and $67,450." -us,scenario_082,federal_income_tax_before_refundable_credits,gemini-4-argon,llm_error,thresholds_rates,False,"It assumed TCJA had expired in 2026, so it applied personal exemptions, the old small standard deduction with $10,700 of itemized deductions, and a $1,000 CTC. Current law keeps the $24,150 HoH standard deduction plus the $700 non-itemizer charitable deduction and a $2,200 CTC. It also deducted the phased-out $8 IRA." -us,scenario_082,federal_income_tax_before_refundable_credits,glm-5.2,llm_error,thresholds_rates,False,"It left out the $68 SALT refund income and the $700 non-itemizer charitable deduction, and used a $23,063 standard deduction instead of $24,150. It also used estimated brackets ($16,913 / $64,575) instead of $17,700 / $67,450 and a $2,000 CTC instead of $2,200." -us,scenario_082,federal_income_tax_before_refundable_credits,glm-5.3,llm_error,taxable_income_or_deductions,False,"It counted the $21,208 of employer-sponsored insurance premiums as itemized medical expenses and then claimed the $23,266 total beat the HoH standard deduction. The 2026 standard deduction of $24,150 is larger, and taking it also allows the $700 charitable deduction, for $24,850 in total. It also overtaxed ordinary income, putting $11,046 on $80,972 against $10,715 at the 2026 brackets." -us,scenario_082,federal_income_tax_before_refundable_credits,gpt-5.4-mini,llm_error,other,False,"It gave only a generic description. Its $12,719 is $3,139 above the correct $9,579.77, which is more than the entire $2,800 of nonrefundable credits. That means it either barely reduced tax by the $2,200 CTC and $600 CDCC or overstated the regular tax well beyond the correct $12,379.77." -us,scenario_082,federal_income_tax_before_refundable_credits,gpt-5.4-nano,llm_error,other,False,"It itemized instead of taking the $24,150 standard deduction plus the $700 charitable deduction, and produced $17,303, which is well above the correct pre-credit tax of $12,379.77. Its result matches taxing the dividends at ordinary rates and not netting the full $2,800 of nonrefundable credits." -us,scenario_082,federal_income_tax_before_refundable_credits,gpt-5.5,llm_error,thresholds_rates,False,"It applied a $2,000 CTC instead of the 2026 OBBBA amount of $2,200 per child. It also used $24,415 of itemized deductions instead of the larger $24,150 standard deduction plus $700 non-itemizer charitable deduction ($24,850), which left taxable income $436 too high." -us,scenario_082,federal_income_tax_before_refundable_credits,gpt-5.6-luna,llm_error,taxable_income_or_deductions,False,"Its AGI of about $89,951 means it deducted the full $30,711 net capital loss, when the deduction against other income is capped at $3,000 and the rest carries forward. This understated taxable income by about $27,700." -us,scenario_082,federal_income_tax_before_refundable_credits,gpt-5.6-sol,llm_error,taxable_income_or_deductions,False,"It took the $24,150 standard deduction but left out the 2026 $700 below-the-line charitable deduction for non-itemizers. Taxable income was therefore $93,512 instead of $92,811, and tax $154 higher." -us,scenario_082,federal_income_tax_before_refundable_credits,gpt-5.6-terra,llm_error,thresholds_rates,False,"Its implied pre-credit tax of $13,036 is $656 above $12,379.77. That gap comes from leaving out the $700 non-itemizer charitable deduction ($154 of tax) and from using bracket thresholds below the 2026 HoH levels of $17,700 and $67,450 (about $500 more)." -us,scenario_082,federal_income_tax_before_refundable_credits,gpt-6-astra,llm_error,taxable_income_or_deductions,False,"It itemized medical, SALT, and charitable deductions, treating the pre-tax ESI premiums as deductible medical costs. That gave deductions about $3,700 above the correct $24,150 standard deduction plus $700 non-itemizer charitable deduction, so it understated taxable income and tax." -us,scenario_082,federal_income_tax_before_refundable_credits,gpt-6-luna,llm_error,taxable_income_or_deductions,False,"It applied the $24,150 standard deduction but not the 2026 $700 non-itemizer charitable deduction. Taxable income was therefore $93,512 instead of $92,811, and tax $154 higher." -us,scenario_082,federal_income_tax_before_refundable_credits,gpt-6-sol,llm_error,taxable_income_or_deductions,False,"It reached $93,504 of taxable income by deducting the $8 traditional IRA (fully phased out for an active 401(k) participant) and by leaving out the $700 non-itemizer charitable deduction. The correct taxable income is $92,811.12." -us,scenario_082,federal_income_tax_before_refundable_credits,gpt-6.1-sol,llm_error,taxable_income_or_deductions,False,"It itemized medical, SALT, and charitable deductions, counting the pre-tax ESI premiums as medical expenses. That inflated deductions beyond the correct $24,150 standard deduction plus $700 charitable deduction and pushed taxable income below $92,811.12." -us,scenario_082,federal_income_tax_before_refundable_credits,grok-4.3,llm_error,other,False,"It gave no derivation. Its $14,000 is above even the correct pre-credit tax of $12,379.77, which means it neither applied the 15% qualified-dividend rate and $3,000 loss deduction correctly nor subtracted the $2,200 CTC and $600 CDCC." -us,scenario_082,federal_income_tax_before_refundable_credits,grok-4.5,llm_error,thresholds_rates,False,"It applied TCJA-sunset rules (personal exemptions and a phased-out CTC) instead of 2026 law under OBBBA, which keeps the $2,200 CTC unreduced below $200,000. It also subtracted the $21,208 of ESI premiums from wages, which gave an AGI of $96,454 instead of $117,661." -us,scenario_082,federal_income_tax_before_refundable_credits,grok-4.6,llm_error,thresholds_rates,False,"It applied post-sunset law: two $5,300 exemptions, 10/15/25% brackets, and a $1,000 CTC phased out above $75,000. 2026 law instead has a $24,150 standard deduction plus the $700 charitable deduction, 10/12/22% brackets, and a $2,200 CTC that is fully available at this income." -us,scenario_082,federal_income_tax_before_refundable_credits,grok-4.7,llm_error,taxable_income_or_deductions,False,"It itemized $28,094 by counting the pre-tax ESI premiums as medical expenses above the 7.5% floor and adding NY income tax under the $40,000 SALT cap. The correct deduction is the $24,150 standard deduction plus the $700 non-itemizer charitable deduction. It also left out the $68 SALT refund income." -us,scenario_082,federal_income_tax_before_refundable_credits,grok-build-0.1,llm_error,thresholds_rates,False,"It used a post-TCJA-expiration standard deduction of $12,591, which gave taxable income of $105,063 instead of $92,811. It then subtracted only the $600 CDCC and left out the $2,200 nonrefundable CTC." -us,scenario_082,federal_income_tax_before_refundable_credits,inkling,llm_error,taxable_income_or_deductions,False,"It left out the $700 non-itemizer charitable deduction and deducted the phased-out $8 IRA, which gave taxable income of $93,504. It also overstated ordinary tax on $80,080 at $10,638, against $10,519 at the 2026 HoH brackets." -us,scenario_082,federal_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"It returned no value and no explanation for federal_income_tax_before_refundable_credits, so the output is missing rather than wrong on the substance." -us,scenario_082,federal_income_tax_before_refundable_credits,minimax-m3,llm_error,taxable_income_or_deductions,False,"It treated the capital loss as wiping out its tax liability, ignoring the $3,000 annual cap on deducting net capital losses against other income. With the cap applied, taxable income is $92,811.12 and tax after credits is $9,579.77." -us,scenario_082,federal_income_tax_before_refundable_credits,muse-spark-1.3,llm_error,taxable_income_or_deductions,False,"Its AGI and credits are right, but it left out the $700 non-itemizer charitable deduction. It also overstated the regular tax by about $500, using bracket thresholds below the 2026 HoH levels of $17,700 and $67,450." -us,scenario_082,federal_income_tax_before_refundable_credits,muse-wonder,llm_error,taxable_income_or_deductions,False,"It subtracted the $21,208 of employer-sponsored insurance premiums from wages as a pre-tax reduction, which cut taxable income to about $71,600. In the correct computation only the $181 traditional 401(k) deferral reduces wages, leaving taxable income of $92,811.12." -us,scenario_082,federal_income_tax_before_refundable_credits,ox-alpha,llm_error,taxable_income_or_deductions,False,"It took the $24,150 HoH standard deduction but left out the $700 below-the-line charitable deduction that non-itemizers get starting in 2026. Taxable income was $93,512 instead of $92,811, which overstated tax by $154." -us,scenario_082,federal_income_tax_before_refundable_credits,qwen-3.7-max,llm_error,taxable_income_or_deductions,False,"It netted the full $30,711 capital loss into AGI instead of capping the deduction at $3,000, and it ignored the 401(k) deferral. It also treated most of the CTC as refundable, used a $21,900 standard deduction, and then submitted $12,866.90, which contradicts its own $6,509 result." -us,scenario_082,federal_income_tax_before_refundable_credits,qwen3.8-max,llm_error,household_unit_or_filing_status,False,"It used the single-filer standard deduction of $15,750 instead of the $24,150 HoH amount. It also invented a $6,237 QBI deduction with no business income and built AGI as $139,775 without properly netting the capital loss. Its $1,875 CTC is also wrong; the full $2,200 CTC and $600 CDCC both apply." +us,scenario_082,federal_income_tax_before_refundable_credits,claude-fable-5,llm_error,other,False,"Its own working ended near $10,353, but it submitted $14,748, which matches no step it showed. The working also left out the $68 SALT refund and the $700 non-itemizer charitable deduction, took the $8 IRA deduction even though the active-participant phase-out removes it, and used a $2,000 CTC instead of the 2026 amount of $2,200." +us,scenario_082,federal_income_tax_before_refundable_credits,claude-fable-5.1,llm_error,thresholds_rates,False,"Its deductions ($24,150 standard plus $700 charitable) were correct, but its $10,444.60 ordinary tax on $79,380 is $80 too high. That implies a 12%/22% breakpoint near $66,650 instead of the 2026 HoH threshold of $67,450. It also took the $8 traditional IRA deduction, which is $0 because the head is covered by a 401(k) and AGI is above the HoH phase-out range." +us,scenario_082,federal_income_tax_before_refundable_credits,claude-haiku-4.5,llm_error,household_unit_or_filing_status,False,"It filed as single with a $14,600 standard deduction instead of head of household with the $24,150 deduction plus the $700 charitable deduction. It also let the capital loss offset income beyond the $3,000 cap. Its submitted $23,437 does not follow from its own pre-credit estimate of about $8,506." +us,scenario_082,federal_income_tax_before_refundable_credits,claude-haiku-5.5,llm_error,other,False,"It gave no bracket or deduction working and mentioned only the CDCC, never subtracting the $2,200 nonrefundable CTC. The correct chain is $92,811 taxable income and $12,379.77 gross tax, less $600 CDCC and $2,200 CTC, which gives $9,579.77. Its $14,500 overstates the tax by about $4,900." +us,scenario_082,federal_income_tax_before_refundable_credits,claude-opus-4.7,llm_error,thresholds_rates,False,"It used a $23,500 HoH standard deduction instead of $24,150, left out the $700 non-itemizer charitable deduction and the $68 SALT refund, and used pre-2026 HoH brackets (10% to $17,000, 12% to $64,850) instead of $17,700 and $67,450. Together these raised taxable income to $94,094 and ordinary tax to $10,922." +us,scenario_082,federal_income_tax_before_refundable_credits,claude-opus-4.8,llm_error,thresholds_rates,False,"It used a $23,000 HoH standard deduction, left out the $700 charitable deduction, took the $8 IRA deduction, used pre-2026 brackets (12% top at $64,850), and applied a $2,000 CTC instead of $2,200. It then raised its own $10,460 result to $11,150 with an unexplained adjustment." +us,scenario_082,federal_income_tax_before_refundable_credits,claude-opus-5,llm_error,thresholds_rates,False,"It overstated the HoH standard deduction at $24,500 (the 2026 amount is $24,150) and left out the $700 non-itemizer charitable deduction. It also used outdated brackets (10% to $17,000, 12% to $64,850) instead of the 2026 HoH thresholds of $17,700 and $67,450, so its ordinary tax came to $10,716 instead of $10,366.17." +us,scenario_082,federal_income_tax_before_refundable_credits,claude-opus-5.5,llm_error,taxable_income_or_deductions,False,"It deducted the $8 traditional IRA contribution and said outright that it assumed no active-participant phase-out. The head is a 401(k) participant with AGI well above the 2026 HoH phase-out range, so the IRA deduction is $0 and AGI is $117,661.12, not $117,654. Taxing those extra dollars at 22% accounts for its $1.57 shortfall." +us,scenario_082,federal_income_tax_before_refundable_credits,claude-sonnet-4.6,llm_error,taxable_income_or_deductions,False,"It left the $13,424 of qualified dividends out of AGI but still subtracted them from taxable income to get ordinary income. It also added the $2,289 short-term gain on its own even though that gain is already netted into the capital loss. The result was an AGI of $106,519 instead of $117,661. On top of that it used a $22,500 standard deduction instead of $24,150 plus $700, brackets estimated by inflating 2024 thresholds, and a $2,000 CTC instead of $2,200." +us,scenario_082,federal_income_tax_before_refundable_credits,claude-sonnet-5,llm_error,thresholds_rates,False,"Its own working reached $10,739, but it submitted $13,920 with no supporting step. The working used a $22,500 HoH standard deduction instead of $24,150, left out the $700 charitable deduction and the $68 SALT refund, applied 2024 brackets (12% top at $63,100 instead of $67,450), and used a $2,000 CTC instead of $2,200." +us,scenario_082,federal_income_tax_before_refundable_credits,claude-sonnet-5.5,llm_error,taxable_income_or_deductions,False,"It got AGI ($117,662), the $24,150 standard deduction, the brackets, and both credits right. It missed the 2026 charitable deduction for non-itemizers (OBBBA, up to $1,000 for HoH), which takes the $700 cash donation off taxable income. Its taxable income stayed at $93,512 instead of $92,811, adding $154 of tax at 22%." +us,scenario_082,federal_income_tax_before_refundable_credits,deepseek-v4-flash-0731,llm_error,taxable_income_or_deductions,False,"It subtracted the full $33,000 long-term loss and then another $3,000, instead of netting to a single $3,000 capital-loss deduction. It used a nonexistent $46,000 HoH standard deduction, computed the CDCC as 35% of $5,000 instead of 20% of $3,000 ($600), and applied only $300 of CTC instead of $2,200." +us,scenario_082,federal_income_tax_before_refundable_credits,deepseek-v4-pro,llm_error,thresholds_rates,False,"It applied TCJA-sunset law: $9,680 of personal exemptions, 10/15/25% brackets, and a $1,000 CTC. OBBBA made the TCJA structure permanent, so 2026 has no personal exemptions, a $24,150 HoH standard deduction plus the $700 charitable deduction, 10/12/22% brackets, and a $2,200 CTC." +us,scenario_082,federal_income_tax_before_refundable_credits,deepseek-v4-pro-0813,llm_error,thresholds_rates,False,"It applied TCJA-sunset law: $11,000 of personal exemptions, itemized deductions, pre-TCJA brackets, and a $1,000 CTC that phases out completely above the old $75,000 HoH threshold. Under OBBBA, 2026 uses the $24,150 standard deduction plus $700 charitable, 10/12/22% brackets, and a full $2,200 CTC with a $200,000 phase-out threshold." +us,scenario_082,federal_income_tax_before_refundable_credits,deepseek-v4.1-flash,llm_error,thresholds_rates,False,"It took the $8 IRA deduction, used a $23,100 HoH standard deduction instead of $24,150, and left out the $700 charitable deduction. It computed $11,059.60 of tax on $81,130 of ordinary income, while 2026 HoH brackets give $10,749.60 on that amount. It also claimed a $2,300 CTC instead of the 2026 amount of $2,200." +us,scenario_082,federal_income_tax_before_refundable_credits,gemini-3-flash-preview,llm_error,thresholds_rates,False,"It applied TCJA-sunset law: $10,000 of personal exemptions, uncapped itemized SALT of $18,564 (double-counting the real estate tax), and a $1,000 CTC. Under OBBBA there are no personal exemptions, the $24,150 standard deduction plus $700 charitable deduction applies, and the CTC is $2,200." +us,scenario_082,federal_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,taxable_income_or_deductions,False,"Its AGI of $100,571 drops about $17,090 of the dividend and investment income included in the correct $117,661. It subtracted only a $2,000 CTC and no $600 CDCC, while the correct credits total $2,800 ($2,200 CTC plus $600 CDCC) against $12,379.77 of gross tax." +us,scenario_082,federal_income_tax_before_refundable_credits,gemini-3.1-pro-preview,llm_error,taxable_income_or_deductions,False,"It subtracted the $21,208 employer-sponsored insurance premiums from wages, giving AGI of $96,446 ($117,654 minus $21,208). Wages are reduced only by the 401(k) deferral, to $100,013.62. It also applied sunset-law personal exemptions ($10,400) and itemized deductions, and left out the $2,200 nonrefundable CTC entirely." +us,scenario_082,federal_income_tax_before_refundable_credits,gemini-3.5-flash,llm_error,taxable_income_or_deductions,False,"It excluded the $21,208 ESI premiums from wages, giving AGI of $96,454 instead of $117,661. It also applied TCJA-sunset rules with personal exemptions and a $1,000 CTC, instead of OBBBA's no exemptions, $24,150 standard deduction plus $700 charitable, and $2,200 CTC." +us,scenario_082,federal_income_tax_before_refundable_credits,gemini-3.5-flash-lite,llm_error,other,False,"It showed no computation. The correct chain gives $12,379.77 of tax before credits and $9,579.77 after the $600 CDCC and $2,200 CTC. Its $12,790.25 is above even the pre-credit tax, which fits never subtracting the $2,800 of nonrefundable credits." +us,scenario_082,federal_income_tax_before_refundable_credits,gemini-3.6-flash,llm_error,thresholds_rates,False,"It applied TCJA-sunset personal exemptions, which do not exist in 2026 under OBBBA, and listed only the CDCC as a credit. The exemptions pushed taxable income below the correct $92,811, which is built from the $24,150 standard deduction plus the $700 charitable deduction. Its $7,380 is about $2,200 below the correct result of $12,379.77 gross tax minus $600 CDCC and $2,200 CTC." +us,scenario_082,federal_income_tax_before_refundable_credits,gemini-3.7-flash,llm_error,taxable_income_or_deductions,False,"It showed no computation. Its $3,384 is roughly $6,200 below the correct $9,579.77, which fits netting the full $30,711 capital loss against income instead of capping it at $3,000. With the full loss, all the qualified dividends fall into the 0% bracket and taxable income drops by about $27,700." +us,scenario_082,federal_income_tax_before_refundable_credits,gemini-3.8-flash,llm_error,thresholds_rates,False,"It used a $2,000 CTC instead of the 2026 amount of $2,200 and left out the $700 non-itemizer charitable deduction. The remaining overstatement of about $320 comes from using pre-2026 HoH bracket thresholds instead of $17,700 and $67,450." +us,scenario_082,federal_income_tax_before_refundable_credits,gemini-4-argon,llm_error,thresholds_rates,False,"It explicitly assumed the TCJA expired, so it used two personal exemptions, a roughly $12,000 HoH standard deduction, itemized SALT of $10,000, and a $1,000 CTC. OBBBA made TCJA permanent, so 2026 has no exemptions, a $24,150 HoH standard deduction plus $700 charitable, and a $2,200 CTC. It also took the $8 IRA deduction, which the active-participant phase-out removes." +us,scenario_082,federal_income_tax_before_refundable_credits,glm-5.2,llm_error,thresholds_rates,False,"It used an estimated $23,063 HoH standard deduction instead of $24,150, left out the $700 charitable deduction and the $68 SALT refund, and used estimated brackets (10% to $16,913, 12% to $64,575) instead of the 2026 HoH thresholds of $17,700 and $67,450. It also used a $2,000 CTC instead of $2,200." +us,scenario_082,federal_income_tax_before_refundable_credits,glm-5.3,llm_error,taxable_income_or_deductions,False,"It counted the $21,208 ESI premiums as itemizable medical expenses. It then said its $23,266 itemized total beat the HoH standard deduction, although $24,150 is larger and the $700 non-itemizer charitable deduction comes on top of it. Its $11,046 tax on $80,972 of ordinary income also reflects pre-2026 brackets; 2026 HoH brackets give $10,714.84." +us,scenario_082,federal_income_tax_before_refundable_credits,gpt-5.4-mini,llm_error,other,False,"It gave no numeric working. The correct chain is $92,811 taxable income and $12,379.77 gross tax, minus $600 CDCC and $2,200 CTC, which gives $9,579.77. Its $12,719 is above the pre-credit tax, which fits failing to net the $2,800 of nonrefundable credits." +us,scenario_082,federal_income_tax_before_refundable_credits,gpt-5.4-nano,llm_error,taxable_income_or_deductions,False,"It chose to itemize using real estate taxes, medical/OTC costs, and charity. Medical costs of $1,965 fall below the 7.5%-of-AGI floor, so itemized deductions come to far less than the $24,150 HoH standard deduction plus the $700 non-itemizer charitable deduction. Its $17,303 is about $7,700 above the correct result from $92,811 of taxable income and $2,800 of credits." +us,scenario_082,federal_income_tax_before_refundable_credits,gpt-5.5,llm_error,taxable_income_or_deductions,False,"It itemized $24,415 instead of taking the $24,150 standard deduction plus the $700 non-itemizer charitable deduction ($24,850 total), and it subtracted a $2,000 CTC instead of the 2026 amount of $2,200. Those two errors add about $300 to the correct $9,579.77." +us,scenario_082,federal_income_tax_before_refundable_credits,gpt-5.6-luna,llm_error,taxable_income_or_deductions,False,"Its AGI of about $89,951 equals the correct $117,661 minus another $27,711. That means it deducted the entire $30,711 net capital loss instead of the $3,000 annual limit under IRC §1211(b), understating taxable income by $27,711." +us,scenario_082,federal_income_tax_before_refundable_credits,gpt-5.6-sol,llm_error,taxable_income_or_deductions,False,"It used the correct $117,662 AGI, $24,150 standard deduction, 2026 brackets, $2,200 CTC, and $600 CDCC. It missed the 2026 non-itemizer charitable deduction that takes the $700 cash donation off taxable income, so its $9,734 is $154 (22% of $700) too high." +us,scenario_082,federal_income_tax_before_refundable_credits,gpt-5.6-terra,llm_error,thresholds_rates,False,"It took the standard deduction but left out the $700 non-itemizer charitable deduction (worth $154). The rest of its roughly $656 overstatement comes from a 12%/22% breakpoint below the 2026 HoH threshold of $67,450." +us,scenario_082,federal_income_tax_before_refundable_credits,gpt-6-astra,llm_error,taxable_income_or_deductions,False,"It itemized by counting the $21,208 employer-sponsored insurance premiums as medical expenses above the 7.5% floor and adding NY income tax to SALT. The ESI premiums are not a deductible out-of-pocket medical expense here. Without them itemized deductions fall below $24,150, so the correct path is the standard deduction plus the $700 non-itemizer charitable deduction, which gives $92,811 of taxable income." +us,scenario_082,federal_income_tax_before_refundable_credits,gpt-6-luna,llm_error,taxable_income_or_deductions,False,"It used the $24,150 standard deduction, the $3,000 loss cap, 2026 brackets, and $2,800 of credits correctly, but missed the 2026 non-itemizer charitable deduction for the $700 cash donation. Taxable income stayed $700 too high, adding $154 of tax at 22% and giving $9,734." +us,scenario_082,federal_income_tax_before_refundable_credits,gpt-6-sol,llm_error,taxable_income_or_deductions,False,"Its $93,504 taxable income left out the $700 non-itemizer charitable deduction and took the $8 IRA deduction, which the head's 401(k) active-participant status removes at this AGI. Taxable income came out $693 too high, giving $9,732.20 instead of $9,579.77." +us,scenario_082,federal_income_tax_before_refundable_credits,gpt-6.1-sol,llm_error,taxable_income_or_deductions,False,"It itemized by treating the $21,208 ESI premiums as deductible medical expenses and adding NY income tax to SALT, which overstated deductions. Without the premiums, itemized deductions fall below $24,150, so the correct deduction is the standard deduction plus the $700 non-itemizer charitable deduction, for taxable income of $92,811." +us,scenario_082,federal_income_tax_before_refundable_credits,gpt-6.1-terra,llm_error,taxable_income_or_deductions,False,"Its $9,717.24 is $137 above the correct figure, which means taxable income about $625 too high. That fits leaving out most of the $700 non-itemizer charitable deduction that applies alongside the $24,150 HoH standard deduction." +us,scenario_082,federal_income_tax_before_refundable_credits,grok-4.3,llm_error,other,False,"It gave no working. Its $14,000 is above even the correct $12,379.77 pre-credit tax, so it never subtracted the $600 CDCC and $2,200 CTC from a correctly computed liability on $92,811 of taxable income." +us,scenario_082,federal_income_tax_before_refundable_credits,grok-4.5,llm_error,thresholds_rates,False,"It applied TCJA-sunset rules: two personal exemptions, a reduced standard deduction, and a $1,000 CTC fully phased out at the old $75,000 HoH threshold. It also subtracted the $21,208 ESI premiums from wages, giving AGI of $96,454. The correct AGI is $117,661, there are no exemptions in 2026, and the full $2,200 CTC applies." +us,scenario_082,federal_income_tax_before_refundable_credits,grok-4.6,llm_error,thresholds_rates,False,"It applied post-sunset law: two $5,300 exemptions, 10/15/25% HoH brackets, and a $1,000 CTC phased out above $75,000. OBBBA made TCJA permanent, so 2026 uses no exemptions, the $24,150 standard deduction plus $700 charitable, 10/12/22% brackets, and a $2,200 CTC that is not phased out below $200,000." +us,scenario_082,federal_income_tax_before_refundable_credits,grok-4.7,llm_error,taxable_income_or_deductions,False,"It reached $28,094 of itemized deductions by counting the ESI premiums as medical expenses above the 7.5% floor and adding NY income tax to SALT under the expanded cap. Without the premiums, itemizing loses to the $24,150 standard deduction plus the $700 non-itemizer charitable deduction, so taxable income is $92,811, not $89,500." +us,scenario_082,federal_income_tax_before_refundable_credits,grok-build-0.1,llm_error,thresholds_rates,False,"It used post-TCJA-expiration parameters with a $12,591 HoH standard deduction and left out the CTC entirely, subtracting only the $600 CDCC. Under OBBBA the 2026 HoH standard deduction is $24,150 plus the $700 charitable deduction, and the $2,200 CTC is fully nonrefundable against this liability." +us,scenario_082,federal_income_tax_before_refundable_credits,inkling,llm_error,taxable_income_or_deductions,False,"It left out the $700 non-itemizer charitable deduction and took the $8 IRA deduction, which the active-participant phase-out removes, so taxable income came to $93,504 instead of $92,811. Its $10,638 ordinary tax on $80,080 is also about $120 above what the 2026 HoH brackets give ($10,518.60)." +us,scenario_082,federal_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"No value or reasoning was returned for federal_income_tax_before_refundable_credits, so there is no answer to score." +us,scenario_082,federal_income_tax_before_refundable_credits,minimax-m3,llm_error,taxable_income_or_deductions,False,"It treated the capital loss as wiping out the tax, but a net capital loss offsets ordinary income only up to $3,000 (IRC §1211(b)). With AGI of $117,661 and taxable income of $92,811, tax before credits is $12,379.77, far more than the $2,800 of nonrefundable credits." +us,scenario_082,federal_income_tax_before_refundable_credits,muse-spark-1.3,llm_error,thresholds_rates,False,"It left out the $700 non-itemizer charitable deduction (worth $154). The rest of its roughly $500 overstatement comes from a 12%/22% breakpoint below the 2026 HoH threshold of $67,450 (10% bracket ends at $17,700)." +us,scenario_082,federal_income_tax_before_refundable_credits,muse-wonder,llm_error,taxable_income_or_deductions,False,"It treated the $21,208 employer-sponsored insurance premiums as pretax and removed them from wages. Wages are reduced only by the $181 401(k) deferral, so taxable income is $92,811, not about $71,600 ($92,811 minus $21,208). That error drove the understated $7,436 pre-credit tax." +us,scenario_082,federal_income_tax_before_refundable_credits,ox-alpha,llm_error,taxable_income_or_deductions,False,"Its AGI ($117,662), $24,150 standard deduction, brackets, and $2,800 of credits were all right, but it missed the 2026 non-itemizer charitable deduction for the $700 cash donation. Taxable income stayed at $93,512 instead of $92,811, adding $154 of 22% tax." +us,scenario_082,federal_income_tax_before_refundable_credits,qwen-3.7-max,llm_error,taxable_income_or_deductions,False,"It netted the full -$30,711 capital loss into AGI instead of capping it at $3,000, and it treated only $400 of the CTC as nonrefundable when the full $2,200 is absorbed by the liability. It then submitted $12,866.90, which does not follow from its own final working of $6,509." +us,scenario_082,federal_income_tax_before_refundable_credits,qwen3.8-max,llm_error,household_unit_or_filing_status,False,"It used single filing status with a $15,750 standard deduction instead of head of household with $24,150 plus $700 charitable. It claimed a $6,237 QBI deduction with no business income, started from an inflated AGI of $139,775 that skipped proper capital-loss netting, and applied only $1,875 of CTC instead of $2,200 plus the $600 CDCC." us,scenario_082,federal_refundable_credits,claude-haiku-4.5,llm_error,credit_phaseout,False,"It applied only the ACTC limitation formula — lesser of $1,700 and 15% of earned income over $2,500 — and never performed the ordering step in which the nonrefundable CTC is first applied against tax liability and only the unused remainder becomes refundable. Its own reasoning conceded the head 'has sufficient nonrefundable CTC capacity' and then discarded that conclusion; with roughly $117,650 of AGI the pre-credit federal tax absorbs the entire credit, leaving $0. It also used the pre-OBBBA $2,000 per-child credit rather than the 2026 $2,200 amount." us,scenario_082,federal_refundable_credits,deepseek-v4-flash-0731,llm_error,credit_phaseout,False,"It reported the $1,700 statutory refundable ceiling as the answer after checking only the $2,500 earned-income floor, skipping the requirement that the refundable ACTC equals the CTC remaining after the nonrefundable portion offsets tax liability. Even at its own stated AGI of about $86,949, head-of-household tax before credits far exceeds the $2,200 CTC, so the credit is fully used nonrefundably and refundable credits are $0." us,scenario_082,federal_refundable_credits,gemini-3.7-flash,llm_error,credit_phaseout,False,"It quoted $1,000, the pre-TCJA additional child tax credit cap, which has no basis in 2026 law where the credit is $2,200 per child with a $1,700 refundable ceiling. The controlling error is treating a refundable amount as automatic: this filer's federal tax before credits exceeds the full $2,200 credit, so the nonrefundable CTC absorbs all of it and $0 is refundable." @@ -7293,106 +7465,108 @@ us,scenario_082,payroll_tax,qwen-3.7-max,prompt_ambiguity,state_local_rule,False us,scenario_082,payroll_tax,qwen3.8-max,prompt_ambiguity,state_local_rule,False,"Its stated components (SS $6,212.09 plus Medicare $1,452.83, no state tax) total $7,664.92, but it reported $7,752.42, an $87.50 addition error. It also left out NY PFL ($411.91) and DBL ($31.20)." us,scenario_082,self_employment_tax,glm-5.2,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. us,scenario_082,self_employment_tax,kimi-k2.6,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. -us,scenario_082,state_income_tax_before_refundable_credits,claude-fable-5,llm_error,other,False,"Subtracted about $396 of NY child and dependent care credit as if it were nonrefundable. That credit is refundable, so it does not reduce tax before refundable credits. The model's gross tax of $5,891 was also too high: the correct figure is $5,442.63 of main tax plus $156.51 of supplemental tax, or $5,599.14." -us,scenario_082,state_income_tax_before_refundable_credits,claude-fable-5.1,llm_error,thresholds_rates,False,"Computed the main HOH tax correctly, but used the 5.4% flat rate for the supplemental recapture. The recapture compares main tax to the 5.9% rate of the bracket above $107,650, which gives $156.51, not $49.75. The model also deducted the $8 IRA and skipped the $68 refund subtraction." -us,scenario_082,state_income_tax_before_refundable_credits,claude-haiku-4.5,llm_error,taxable_income_or_deductions,False,"Used federal taxable income ($62,149, after a $14,600 federal standard deduction) as NY taxable income. NY starts from NY AGI of $117,593.62 and subtracts its own $11,200 HOH standard deduction and $1,000 dependent exemption, giving $105,393.62. The model's $5,649 does not follow from the base it stated." -us,scenario_082,state_income_tax_before_refundable_credits,claude-haiku-5.5,llm_error,thresholds_rates,False,"Gave a rough $5,200 with no bracket work. That is below even the $5,442.63 main tax from the 2026 HOH schedule on $105,393.62. The answer also leaves out the $156.51 supplemental tax that applies because NY AGI exceeds $107,650." -us,scenario_082,state_income_tax_before_refundable_credits,claude-opus-4.7,llm_error,household_unit_or_filing_status,False,"Filed as single with an $8,000 standard deduction and no dependent exemption. A parent with a qualifying child files as head of household, with an $11,200 standard deduction plus a $1,000 dependent exemption. The model then cut its $6,221 to $5,076 with no nonrefundable credit to justify the reduction." -us,scenario_082,state_income_tax_before_refundable_credits,claude-opus-4.8,llm_error,household_unit_or_filing_status,False,"Filed as single ($8,000 standard deduction, single bracket schedule, no $1,000 dependent exemption) instead of head of household. It then cut its $6,326 to $5,276 with an unexplained 'modest adjustment', although no nonrefundable credit applies." -us,scenario_082,state_income_tax_before_refundable_credits,claude-opus-5,llm_error,taxable_income_or_deductions,False,"Used about $8,000 as the HOH standard deduction instead of $11,200 and left out the $1,000 dependent exemption, overstating taxable income at $109,654 instead of $105,393.62. It then applied rough 5.5%–6% marginal rates instead of the 2026 HOH schedule plus recapture." -us,scenario_082,state_income_tax_before_refundable_credits,claude-opus-5.5,llm_error,thresholds_rates,False,"Started the 5.9% HOH bracket at $32,200. In fact the 5.4% bracket runs from $20,900 to $107,650, so main tax is $5,442.63, not $5,808.15. The model's supplemental recapture was also too small ($81.40 instead of $156.51)." -us,scenario_082,state_income_tax_before_refundable_credits,claude-sonnet-4.6,llm_error,household_unit_or_filing_status,False,"Filed as single and itemized $9,917 against an $8,000 standard deduction, using outdated single brackets (5.85%). As head of household, the $11,200 standard deduction beats itemizing and a $1,000 dependent exemption applies. The model also wrongly subtracted the refundable NY child-care credit ($120)." -us,scenario_082,state_income_tax_before_refundable_credits,claude-sonnet-5,llm_error,household_unit_or_filing_status,False,"Used single-filer status, itemized deductions, and single brackets instead of HOH with the $11,200 standard deduction and $1,000 dependent exemption. It then cut $6,193 to $4,800 for a household credit that is fully phased out at this income." -us,scenario_082,state_income_tax_before_refundable_credits,claude-sonnet-5.5,llm_error,thresholds_rates,False,"Got the $105,394 taxable income right but applied rough '4% to 5.5%' rates instead of the 2026 HOH schedule, which gives $5,442.63. It also left out the $156.51 supplemental tax triggered by NY AGI above $107,650." -us,scenario_082,state_income_tax_before_refundable_credits,deepseek-v4-flash-0731,llm_error,taxable_income_or_deductions,False,"Federal AGI of about $86,949 shows the model deducted nearly the full $30,711 net capital loss. Only $3,000 is deductible, so federal AGI is $117,661. The model also used a wrong HOH deduction and $2,000 of exemptions, and subtracted the Empire State Child Credit, which is refundable." -us,scenario_082,state_income_tax_before_refundable_credits,deepseek-v4-pro,llm_error,taxable_income_or_deductions,False,"Claimed $20,691 of itemized deductions. Actual NY itemized deductions are $9,328.22, below the $11,200 HOH standard deduction, so taxable income is $105,393.62, not $95,971. The model also used pre-2026 rates and left out the supplemental tax." -us,scenario_082,state_income_tax_before_refundable_credits,deepseek-v4-pro-0813,llm_error,taxable_income_or_deductions,False,"Applied the $11,200 standard deduction but not the $1,000 NY dependent exemption. It also subtracted a $120 NY child and dependent care credit, which is refundable and excluded from tax before refundable credits." -us,scenario_082,state_income_tax_before_refundable_credits,deepseek-v4.1-flash,llm_error,taxable_income_or_deductions,False,"Subtracted $2,000 of exemptions, but NY gives no personal exemption to the filer, only $1,000 per dependent. The model also deducted the $8 IRA, which a 401(k)-covered filer at this AGI cannot deduct. It left out the $156.51 supplemental tax." -us,scenario_082,state_income_tax_before_refundable_credits,gemini-3-flash-preview,llm_error,taxable_income_or_deductions,False,"Used a $10,500 standard deduction and no dependent exemption instead of $11,200 plus $1,000, giving $107,086 of taxable income instead of $105,393.62. It left out the supplemental tax and subtracted a $30 household credit that is fully phased out at this AGI." -us,scenario_082,state_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,taxable_income_or_deductions,False,"Taxed only wage income after the standard deduction, leaving out $20,480 of dividends, $100 of interest, and the $3,000 capital-loss deduction. It also left out the $156.51 supplemental tax that applies above $107,650 of NY AGI." -us,scenario_082,state_income_tax_before_refundable_credits,gemini-3.1-pro-preview,llm_error,taxable_income_or_deductions,False,"Its $84,178 taxable income is exactly the correct base minus the $21,208 ESI premiums and the $8 IRA. The listed gross wages are not reduced by the employee's ESI premiums. Removing that amount also pushed NY AGI below $107,650, so the model missed the supplemental tax." -us,scenario_082,state_income_tax_before_refundable_credits,gemini-3.5-flash,llm_error,taxable_income_or_deductions,False,"Its NY AGI of $96,454 is the correct AGI minus the $21,208 employer-sponsored insurance premiums, which do not reduce the listed gross wages. NY AGI is $117,593.62. The model's deductions also exceeded the $11,200 standard deduction plus the $1,000 dependent exemption." -us,scenario_082,state_income_tax_before_refundable_credits,gemini-3.5-flash-lite,llm_error,thresholds_rates,False,"Gave $6,040.50 with no derivation, about $441 above the correct $5,599.14. A figure that high requires a higher marginal rate than the 2026 HOH 5.4% bracket ($20,900–$107,650) or a missing deduction or exemption." -us,scenario_082,state_income_tax_before_refundable_credits,gemini-3.6-flash,llm_error,taxable_income_or_deductions,False,"Its $4,220 is about $1,380 below the reference. That gap matches dropping roughly $21,000 of income at 5.4%, as excluding the $21,208 ESI premiums would, plus leaving out the $156.51 supplemental tax. The correct NY taxable income is $105,393.62." -us,scenario_082,state_income_tax_before_refundable_credits,gemini-3.7-flash,llm_error,taxable_income_or_deductions,False,"Its $3,591 is about $2,000 below the correct $5,599.14, which implies roughly $37,000 of taxable income missing. That points to deductions well beyond the $3,000 capital-loss cap or the excluded ESI premiums. The correct base is $105,393.62 of NY taxable income, plus the supplemental tax." -us,scenario_082,state_income_tax_before_refundable_credits,gemini-3.8-flash,llm_error,thresholds_rates,False,"Set up the $11,200 HOH standard deduction and $1,000 exemption correctly but landed $66 short. The correct total is $5,442.63 of main tax plus $156.51 of supplemental tax, so the model under-computed the recapture triggered by NY AGI above $107,650." -us,scenario_082,state_income_tax_before_refundable_credits,gemini-4-argon,llm_error,other,False,"Subtracted 'nonrefundable NY household/child care credits'. The household credit is phased out at this income, and the NY child-care credit is refundable, so no nonrefundable credit applies. The model also deducted the $8 IRA, which is non-deductible for a 401(k)-covered filer at this AGI." -us,scenario_082,state_income_tax_before_refundable_credits,glm-5.2,parse_contract_failure,missing_output,False,"Gave no answer for state_income_tax_before_refundable_credits. The correct value is $5,442.63 of main HOH tax plus $156.51 of supplemental tax, or $5,599.14." -us,scenario_082,state_income_tax_before_refundable_credits,glm-5.3,llm_error,taxable_income_or_deductions,False,"Itemized $27,966, which included about $4,700 of state income tax (NY requires adding back state and local income taxes) and $13,349 of medical expenses built from the ESI premiums. Actual NY itemized deductions are $9,328.22, so the $11,200 standard deduction applies. The model also subtracted the refundable NY child-care credit." -us,scenario_082,state_income_tax_before_refundable_credits,gpt-5.4-mini,llm_error,thresholds_rates,False,"Gave a rough $5,150 with no bracket work. That is below the $5,442.63 main tax from the 2026 HOH schedule on $105,393.62. The answer also leaves out the $156.51 supplemental tax owed because NY AGI exceeds $107,650." -us,scenario_082,state_income_tax_before_refundable_credits,gpt-5.4-nano,llm_error,other,False,"Gave an unsupported $7,777, more than even a flat 5.9% on the full $105,393.62 taxable income ($6,218). The correct figure is $5,442.63 of graduated HOH tax plus $156.51 of supplemental tax, with no nonrefundable credits." -us,scenario_082,state_income_tax_before_refundable_credits,gpt-5.5,llm_error,thresholds_rates,False,"Applied the pre-2026 HOH rates (4%/4.5%/5.25%/5.5%) to the correct $105,394, which gives $5,548. The 2026 rates are 0.1 point lower (3.9%/4.4%/5.15%/5.4%), giving $5,442.63, and the model left out the $156.51 supplemental tax." -us,scenario_082,state_income_tax_before_refundable_credits,gpt-5.6-luna,llm_error,taxable_income_or_deductions,False,"Its $2,954.80 implies NY taxable income near $55,000, about $50,000 below the correct $105,393.62. A gap that size requires ignoring the $3,000 capital-loss cap or excluding the ESI premiums from wages." -us,scenario_082,state_income_tax_before_refundable_credits,gpt-5.6-sol,llm_error,taxable_income_or_deductions,False,"Used about $106,394 of taxable income, leaving out the $1,000 NY dependent exemption for the child. It also overstated the graduated tax relative to the 2026 HOH schedule, where the 5.4% bracket runs from $20,900 to $107,650." -us,scenario_082,state_income_tax_before_refundable_credits,gpt-5.6-terra,llm_error,taxable_income_or_deductions,False,"Subtracted only the $11,200 standard deduction and left out the $1,000 dependent exemption. It also applied rates above the 5.4% that the 2026 HOH schedule charges on income from $20,900 to $107,650, overshooting to $5,977.08." -us,scenario_082,state_income_tax_before_refundable_credits,gpt-6-astra,llm_error,taxable_income_or_deductions,False,"Its $92,961.65 taxable income implies about $23,600 of itemized deductions, which requires counting the $21,208 employer-sponsored insurance premiums as medical expenses. The allowable NY itemized deductions are only $9,328.22, so the $11,200 standard deduction applies and taxable income is $105,393.62." -us,scenario_082,state_income_tax_before_refundable_credits,gpt-6-luna,llm_error,thresholds_rates,False,"Its $5,458 is essentially just the $5,442.63 main tax from the 2026 HOH schedule. It leaves out most of the $156.51 supplemental tax that applies because NY AGI of $117,593.62 exceeds $107,650." -us,scenario_082,state_income_tax_before_refundable_credits,gpt-6-sol,llm_error,other,False,"Subtracted a $120 dependent-care credit as nonrefundable, but the NY child and dependent care credit is refundable and excluded from this output. The model's pre-credit tax of $5,665.24 was also $66 higher than the correct $5,599.14 (main tax plus supplemental tax)." -us,scenario_082,state_income_tax_before_refundable_credits,gpt-6.1-sol,llm_error,taxable_income_or_deductions,False,"Itemized about $23,600, counting the $21,208 ESI premiums as deductible medical expenses, which cut taxable income to $92,961.65. Allowable NY itemized deductions are $9,328.22, so the $11,200 standard deduction applies and taxable income is $105,393.62." -us,scenario_082,state_income_tax_before_refundable_credits,grok-4.3,llm_error,thresholds_rates,False,"Its $5,500 tracks the $5,442.63 main HOH tax but leaves out most of the $156.51 supplemental tax owed because NY AGI exceeds $107,650." -us,scenario_082,state_income_tax_before_refundable_credits,grok-4.5,llm_error,taxable_income_or_deductions,False,"Its NY AGI of $96,454 subtracts the $21,208 ESI premiums, which do not reduce the listed gross wages; correct NY AGI is $117,593.62. The model also used a $12,100 HOH standard deduction instead of $11,200, and subtracted the refundable NY child-care credit." -us,scenario_082,state_income_tax_before_refundable_credits,grok-4.6,llm_error,thresholds_rates,False,"Its '$901 plus 5.5% over $20,900' formula is the pre-2026 HOH schedule. The 2026 rates are 3.9%/4.4%/5.15%/5.4%, giving $5,442.63, and the model left out the $156.51 supplemental tax." -us,scenario_082,state_income_tax_before_refundable_credits,grok-4.7,llm_error,taxable_income_or_deductions,False,"Itemized about $23,000 (implied by $93,545 of taxable income), counting the ESI premiums as medical expenses. Allowable itemized deductions are $9,328.22, below the $11,200 HOH standard deduction. The model then applied the single schedule's 6% rate above $80,650 instead of the 2026 HOH 5.4% bracket running to $107,650." -us,scenario_082,state_income_tax_before_refundable_credits,grok-build-0.1,llm_error,thresholds_rates,False,"Left out the $1,000 dependent exemption, which made taxable income $106,386. It applied pre-2026 rates (4%/4.5%/5.25%/5.5%) with wrong bracket widths and left out the $156.51 supplemental tax. These errors offset to land $1.14 below the correct $5,599.14." -us,scenario_082,state_income_tax_before_refundable_credits,inkling,llm_error,taxable_income_or_deductions,False,"Took $2,000 of exemptions, but NY gives only $1,000 per dependent and none to the filer. It skipped the $68 refund subtraction from NY AGI and subtracted a $120 NY child-care credit, which is refundable and excluded from this output." -us,scenario_082,state_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"Gave no answer for state_income_tax_before_refundable_credits. The correct value is $5,442.63 of main HOH tax plus $156.51 of supplemental tax, or $5,599.14." -us,scenario_082,state_income_tax_before_refundable_credits,kimi-k3,llm_error,thresholds_rates,False,"Got the $105,394 taxable income right but applied a 5.75% rate that does not exist in the 2026 HOH schedule, where 5.4% covers $20,900 to $107,650. That overstated main tax, and the model never added the $156.51 supplemental tax." -us,scenario_082,state_income_tax_before_refundable_credits,minimax-m3,llm_error,taxable_income_or_deductions,False,"Treated the $33,000 long-term capital loss as offsetting most ordinary income and invoked a child tax credit to reach $0. Only $3,000 of net capital loss is deductible, so NY taxable income is $105,393.62 and tax before refundable credits is $5,599.14." -us,scenario_082,state_income_tax_before_refundable_credits,muse-spark-1.3,llm_error,thresholds_rates,False,"Applied approximate '4–6%' brackets and plural exemptions instead of the 2026 HOH schedule (3.9%/4.4%/5.15%/5.4% up to $107,650) and the single $1,000 dependent exemption. That overshot the correct $5,442.63 main tax plus $156.51 supplemental tax." -us,scenario_082,state_income_tax_before_refundable_credits,muse-wonder,llm_error,taxable_income_or_deductions,False,"Its $85,200 taxable income equals NY AGI minus the $21,208 ESI premiums and the standard deduction, so it removed premiums that do not reduce listed wages. It also left out the $1,000 dependent exemption and subtracted the refundable NY child-care credit." -us,scenario_082,state_income_tax_before_refundable_credits,ox-alpha,llm_error,taxable_income_or_deductions,False,"Used $8,000 as the HOH standard deduction instead of $11,200 and applied the outdated 5.85%/6.25% rates. It also subtracted a $120 NY child-care credit, which is refundable and excluded from tax before refundable credits." -us,scenario_082,state_income_tax_before_refundable_credits,qwen-3.7-max,llm_error,taxable_income_or_deductions,False,"Deducted the full $30,711 net capital loss, producing $89,951 of AGI, instead of capping it at $3,000. It also filed as single with an $8,000 standard deduction instead of HOH at $11,200, and its final $4,755.44 is higher than its own bracket result of $4,292.89." -us,scenario_082,state_income_tax_before_refundable_credits,qwen3.8-max,llm_error,taxable_income_or_deductions,False,"Overstated federal AGI at $139,586 instead of $117,661.12 and used the single $8,000 standard deduction plus an invented 'federal deduction adjustment'. It then subtracted the household credit (phased out at this income) and the Empire State Child Credit, which is refundable." -us,scenario_082,state_refundable_credits,claude-fable-5,llm_error,state_local_rule,False,"It computed the ESCC with the pre-2025 rule (33% of a $1,000 CTC = $330) instead of the 2026 rule: a $1,000 under-4 base less $693 of phase-out, or $307. It guessed about $150 for the care credit instead of applying the 2026 §606(c-2) percentage of about 29.35% to the $3,000 of qualifying expenses, which gives $880.55." -us,scenario_082,state_refundable_credits,claude-fable-5.1,llm_error,state_local_rule,False,"It used the old NY care credit (20% of the $600 federal CDCC = $120) instead of the 2026 §606(c-2) credit, which is about 29.35% of the $3,000 expense cap, or $880.55. It also phased the ESCC out continuously at 1.65% ($296.21), but the rule reduces it $16.50 per full $1,000 over $75,000, leaving $307." -us,scenario_082,state_refundable_credits,claude-haiku-4.5,llm_error,state_local_rule,False,"It said NY has no refundable child credit, so it missed the refundable Empire State Child Credit: a $1,000 base for a child under 4, phased down to $307. It also left out the refundable 2026 NY child and dependent care credit of $880.55 on $3,000 of the child care expenses." -us,scenario_082,state_refundable_credits,claude-haiku-5.5,llm_error,state_local_rule,False,"It treated the household as too high-income for any NY refundable credit. At $117,661 AGI, the under-4 ESCC still pays $307 after its $16.50-per-$1,000 phase-out, and the 2026 §606(c-2) care credit pays $880.55." -us,scenario_082,state_refundable_credits,claude-opus-4.7,llm_error,state_local_rule,False,"It invented a $110 under-4 ESCC amount. The 2026 under-4 base is $1,000, reduced by $16.50 per $1,000 of AGI over $75,000, which gives $307. It also called the NY care credit nonrefundable above $50K, but the 2026 §606(c-2) credit is refundable and pays $880.55 here." -us,scenario_082,state_refundable_credits,claude-opus-4.8,llm_error,state_local_rule,False,"It assumed both the ESCC and the care credit disappear at this income. The under-4 ESCC keeps $307 after the $693 phase-out, and the 2026 care credit is refundable at about 29.35% of $3,000, or $880.55." -us,scenario_082,state_refundable_credits,claude-opus-5,llm_error,state_local_rule,False,"It declared income too high for the ESCC and the child care credit. The $1,000 under-4 ESCC phases out by only $693 at this AGI, leaving $307, and the 2026 §606(c-2) care credit pays $880.55." -us,scenario_082,state_refundable_credits,claude-opus-5.5,llm_error,state_local_rule,False,"It used the old NY care credit (20% of the $600 federal CDCC = $120) instead of the 2026 §606(c-2) applicable percentage of about 29.35% on $3,000, which gives $880.55. It also counted 43 rather than 42 full $1,000 increments for the ESCC phase-out, so it got $290.50 instead of $307." -us,scenario_082,state_refundable_credits,claude-sonnet-4.6,llm_error,state_local_rule,False,"It set the ESCC at 33% of a $2,000 federal CTC ($660) with no phase-out. The 2026 rule is a $1,000 under-4 base reduced by $16.50 per $1,000 over $75,000, which gives $307. It used the old 20%-of-federal care credit ($120) instead of the $880.55 §606(c-2) credit, and it subtracted the full $33,000 long-term loss from AGI instead of the $3,000 cap." -us,scenario_082,state_refundable_credits,claude-sonnet-5,llm_error,state_local_rule,False,"It assumed that roughly $92K of AGI disqualifies the household from every NY refundable credit. The under-4 ESCC phases out only partly, to $307, and the refundable 2026 care credit adds $880.55 on $3,000 of expenses." -us,scenario_082,state_refundable_credits,claude-sonnet-5.5,llm_error,state_local_rule,False,"It assumed the ESCC was fully phased out, but the $1,000 under-4 base loses only $693, leaving $307. It also used the superseded 20%-of-federal-CDCC care credit ($120) instead of the 2026 §606(c-2) amount of $880.55." -us,scenario_082,state_refundable_credits,deepseek-v4-flash-0731,llm_error,state_local_rule,False,It looked only at the NY EITC and ignored the two refundable credits that apply: the under-4 Empire State Child Credit ($307 after phase-out) and the 2026 NY child and dependent care credit ($880.55). -us,scenario_082,state_refundable_credits,deepseek-v4-pro,llm_error,state_local_rule,False,"It used the old 20%-of-federal-CDCC care credit ($120) instead of the 2026 §606(c-2) credit of about 29.35% × $3,000 = $880.55. It also left out the $307 under-4 Empire State Child Credit entirely." -us,scenario_082,state_refundable_credits,deepseek-v4-pro-0813,llm_error,categorical_eligibility,False,"It applied the pre-2025 rule that excludes children under 4 from the ESCC. Under the 2026 rule, the age-1 child gets a $1,000 base, phased down to $307. It also left out the refundable $880.55 NY child care credit." -us,scenario_082,state_refundable_credits,deepseek-v4.1-flash,llm_error,state_local_rule,False,"It took the full $1,000 under-4 ESCC without the $16.50-per-$1,000 phase-out above $75,000, which removes $693 and leaves $307. It used the old $120 care credit instead of the 2026 §606(c-2) amount of $880.55." -us,scenario_082,state_refundable_credits,gemini-3-flash-preview,llm_error,state_local_rule,False,"It used the old 33% ESCC amount ($330) instead of the phased-down $307 from the $1,000 under-4 base. It guessed $300 for the care credit when the 2026 formula gives $880.55, and it added an NYC school tax credit that does not apply to this household." -us,scenario_082,state_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,state_local_rule,False,"It included only an ESCC of $330 under the pre-2025 formula, not the $307 that the 2026 $1,000 under-4 base gives after phase-out. It also left out the refundable 2026 NY child and dependent care credit of $880.55." -us,scenario_082,state_refundable_credits,gemini-3.1-pro-preview,llm_error,state_local_rule,False,"It used the $100 ESCC minimum instead of the $1,000 under-4 base less $693 of phase-out, which gives $307. It also used the old 20%-of-federal care credit ($120) instead of the 2026 §606(c-2) amount of $880.55." -us,scenario_082,state_refundable_credits,gemini-3.5-flash,llm_error,state_local_rule,False,"It applied the low-income 110%-of-federal NY care credit rate ($660). The 2026 §606(c-2) applicable percentage at $117,594 NY AGI is about 29.35% of $3,000, or $880.55. It also used the old $330 ESCC instead of the phased-down $307 from the $1,000 under-4 base." -us,scenario_082,state_refundable_credits,gemini-3.5-flash-lite,llm_error,state_local_rule,False,It returned zero with no derivation. It missed both refundable NY credits: the $307 under-4 Empire State Child Credit after phase-out and the $880.55 child and dependent care credit under the 2026 §606(c-2) formula. -us,scenario_082,state_refundable_credits,gemini-3.6-flash,llm_error,state_local_rule,False,"It counted only a $330 ESCC under the old 33% formula instead of the $307 phased-down amount from the $1,000 under-4 base. It also left out the $880.55 refundable NY child and dependent care credit." -us,scenario_082,state_refundable_credits,gemini-3.7-flash,llm_error,state_local_rule,False,"It reported only a $330 ESCC from the pre-2025 rule. The 2026 under-4 base of $1,000 less the $693 phase-out gives $307, and the refundable 2026 child care credit adds $880.55." -us,scenario_082,state_refundable_credits,gemini-3.8-flash,llm_error,state_local_rule,False,"It used the superseded 20%-of-federal-CDCC care credit ($120) instead of the 2026 §606(c-2) applicable percentage of about 29.35% on $3,000, which gives $880.55. It also wrongly treated the ESCC as phased out, when $307 remains." -us,scenario_082,state_refundable_credits,gemini-4-argon,llm_error,state_local_rule,False,"It treated the age-1 child as ESCC-ineligible under the old age-4-and-up rule, so it missed the $307 that remains from the $1,000 under-4 base after phase-out. It also used the old 20% care credit ($120) instead of the 2026 amount of $880.55." -us,scenario_082,state_refundable_credits,glm-5.2,parse_contract_failure,missing_output,False,"It gave no parseable value for state_refundable_credits, so it reported neither the $307 ESCC nor the $880.55 NY child and dependent care credit." -us,scenario_082,state_refundable_credits,glm-5.3,llm_error,state_local_rule,False,"It set the under-4 ESCC equal to 100% of the federal CTC ($2,200). The 2026 rule is a flat $1,000 base reduced by $16.50 per $1,000 of AGI over $75,000, which gives $307. It also left out the $880.55 refundable care credit." -us,scenario_082,state_refundable_credits,gpt-5.4-mini,llm_error,state_local_rule,False,"It found no refundable NY credits. The listed under-4 child and $9,600 of child care expenses produce a $307 Empire State Child Credit and an $880.55 child and dependent care credit under the 2026 rules." -us,scenario_082,state_refundable_credits,gpt-5.4-nano,llm_error,state_local_rule,False,"It looked only for EITC eligibility. It missed the under-4 ESCC ($1,000 base phased down to $307) and the refundable 2026 NY child and dependent care credit ($880.55)." -us,scenario_082,state_refundable_credits,gpt-5.5,llm_error,state_local_rule,False,"It applied the old NY rule (20% of the $600 federal CDCC = $120) instead of the 2026 §606(c-2) credit of about 29.35% × $3,000 = $880.55. It also said no child credit remains, when the under-4 ESCC is still $307 after phase-out." -us,scenario_082,state_refundable_credits,gpt-5.6-luna,llm_error,state_local_rule,False,"It gave the full $1,000 under-4 ESCC without the $16.50-per-$1,000 phase-out above $75,000, which removes $693. It also left out the $880.55 refundable NY child and dependent care credit." -us,scenario_082,state_refundable_credits,gpt-5.6-sol,llm_error,state_local_rule,False,"It used the old $120 (20%-of-federal) care credit instead of the 2026 §606(c-2) amount of $880.55. It also counted 43 rather than 42 full $1,000 increments for the ESCC phase-out, which gave $290.50 instead of $307." -us,scenario_082,state_refundable_credits,gpt-5.6-terra,llm_error,categorical_eligibility,False,"It said the age-1 child is below the ESCC age range, but the 2026 ESCC gives a $1,000 base for children under 4 ($307 after phase-out). It also said income is too high for the refundable care credit, which pays $880.55." -us,scenario_082,state_refundable_credits,gpt-6-astra,llm_error,state_local_rule,False,"It used the superseded 20%-of-federal care credit ($120) instead of the 2026 §606(c-2) amount of $880.55. Its ESCC phase-out counted 43 increments ($290.50) instead of 42 full $1,000 increments, which leave $307." -us,scenario_082,state_refundable_credits,gpt-6-luna,llm_error,state_local_rule,False,"It used the old 20%-of-federal care credit ($120) instead of the 2026 credit of about 29.35% × $3,000 = $880.55. It also claimed the ESCC is fully phased out, when $307 of the $1,000 under-4 base remains." -us,scenario_082,state_refundable_credits,gpt-6-sol,llm_error,state_local_rule,False,"It treated the NY dependent care credit as nonrefundable, but the 2026 §606(c-2) credit is refundable and pays $880.55. It also denied the ESCC, which pays $307 after phasing down from the $1,000 under-4 base." -us,scenario_082,state_refundable_credits,gpt-6.1-sol,llm_error,state_local_rule,False,"It used the old 20%-of-federal care credit ($120) instead of the 2026 §606(c-2) applicable percentage of about 29.35% on $3,000, or $880.55. Its ESCC of $312 also misses the $307 that $16.50 per full $1,000 over $75,000 produces." -us,scenario_082,state_refundable_credits,grok-4.3,llm_error,state_local_rule,False,It found no qualifying refundable credits. The household gets a $307 under-4 Empire State Child Credit and an $880.55 NY child and dependent care credit under the 2026 rules. -us,scenario_082,state_refundable_credits,grok-4.5,llm_error,state_local_rule,False,"It claimed the federal CTC is fully phased out, which is wrong at $117,661 head-of-household AGI. Also, the 2026 under-4 ESCC is a $1,000 base with its own $16.50-per-$1,000 phase-out, which leaves $307. It also left out the refundable $880.55 NY care credit." -us,scenario_082,state_refundable_credits,grok-4.6,llm_error,state_local_rule,False,"It used the $100 ESCC minimum on the false premise that the federal CTC is phased to zero, instead of the 2026 $1,000 under-4 base less $693, which gives $307. It also used the old 20% care credit ($120) instead of the 2026 §606(c-2) amount of $880.55." -us,scenario_082,state_refundable_credits,grok-4.7,llm_error,state_local_rule,False,"It set the ESCC at $660 (33% of the federal CTC) with no phase-out, when the 2026 under-4 base of $1,000 less $693 gives $307. It also used the old $120 care credit instead of the 2026 §606(c-2) amount of $880.55." -us,scenario_082,state_refundable_credits,grok-build-0.1,llm_error,state_local_rule,False,It checked only the NY EITC and missed the refundable $307 under-4 Empire State Child Credit and the refundable $880.55 2026 NY child and dependent care credit. -us,scenario_082,state_refundable_credits,inkling,llm_error,state_local_rule,False,"It treated the NY child care credit as used up against tax liability, but it is refundable and comes to $880.55 under the 2026 §606(c-2) formula. It also left out the $307 under-4 ESCC." -us,scenario_082,state_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"It gave no parseable value for state_refundable_credits, so it reported neither the $307 ESCC nor the $880.55 NY child and dependent care credit." -us,scenario_082,state_refundable_credits,kimi-k3,llm_error,state_local_rule,False,"It used the $100 minimum based on a recomputed 2017-law CTC. The 2026 under-4 ESCC is a flat $1,000 base reduced by $16.50 per $1,000 of federal AGI over $75,000, which gives $307. It also used the old 20% care credit ($120) instead of the 2026 amount of $880.55." -us,scenario_082,state_refundable_credits,minimax-m3,llm_error,state_local_rule,False,"It concluded that income exceeds the ESCC range. The $1,000 under-4 ESCC only partly phases out, to $307, and the refundable 2026 care credit adds $880.55." -us,scenario_082,state_refundable_credits,muse-spark-1.3,llm_error,state_local_rule,False,"It treated EITC-style income limits as ruling out all NY refundable credits. It missed the $307 under-4 ESCC and the $880.55 2026 child and dependent care credit, neither of which ends at this income." -us,scenario_082,state_refundable_credits,muse-wonder,llm_error,state_local_rule,False,It checked only the NY EITC and left out the refundable Empire State Child Credit ($307 after phase-out) and the 2026 §606(c-2) child and dependent care credit ($880.55). -us,scenario_082,state_refundable_credits,ox-alpha,llm_error,credit_phaseout,False,"It phased the ESCC out at 5% of AGI above $75,000. The rule is $16.50 per full $1,000 (1.65%), which removes only $693 and leaves $307. It also left out the $880.55 refundable NY care credit." -us,scenario_082,state_refundable_credits,qwen-3.7-max,llm_error,state_local_rule,False,"It considered only the NY EITC. It missed the $307 under-4 Empire State Child Credit and the $880.55 refundable 2026 child and dependent care credit on $3,000 of the $9,600 of expenses." -us,scenario_082,state_refundable_credits,qwen3.8-max,llm_error,state_local_rule,False,"It counted only the child credit (about $313, close to the $307 ESCC) and left out the refundable 2026 §606(c-2) child and dependent care credit of $880.55." +us,scenario_082,state_income_tax_before_refundable_credits,claude-fable-5,llm_error,state_local_rule,False,"Subtracted about $396 of NY child and dependent care credit as if it were nonrefundable, but the NY CDCC is refundable and is excluded from tax before refundable credits. Its gross tax of $5,891 is also wrong; the correct figure is $5,442.63 main tax plus $156.51 supplemental tax on $105,393.62. It also skipped the $68 SALT-refund subtraction from NY AGI." +us,scenario_082,state_income_tax_before_refundable_credits,claude-fable-5.1,llm_error,thresholds_rates,False,"The main bracket tax was right, but the supplemental recapture was measured against a flat 5.4% rate, giving $49.75. The engine phases in the $787 HOH incremental benefit over $50,000 of NY AGI above $107,650, giving $156.51. It also left the $68 SALT refund in NY AGI and deducted the $8 traditional IRA contribution, which is not deductible at this income." +us,scenario_082,state_income_tax_before_refundable_credits,claude-haiku-4.5,llm_error,taxable_income_or_deductions,False,"Used a federal-style taxable income of $62,149, with the $14,600 federal single standard deduction, as the NY tax base. The NY base is NY AGI of $117,593.62 minus the $11,200 HOH standard deduction and the $1,000 dependent exemption. The $62,149 figure doesn't follow from its own AGI inputs, and the $5,649 wasn't computed from any NY rate schedule." +us,scenario_082,state_income_tax_before_refundable_credits,claude-haiku-5.5,llm_error,thresholds_rates,False,"Gave a rounded guess with no bracket computation. The correct route taxes $105,393.62 on the 2026 HOH schedule ($5,442.63) and adds $156.51 of supplemental tax because NY AGI is above $107,650. The $5,200 fits rough bracket rates with no supplemental tax." +us,scenario_082,state_income_tax_before_refundable_credits,claude-opus-4.7,llm_error,household_unit_or_filing_status,False,"Filed as single with the $8,000 standard deduction and no $1,000 dependent exemption, when head of household with an $11,200 deduction applies. It also counted the $2,289 short-term gain on top of the $3,000 capped loss, which inflated AGI to $119,943. It then cut its $6,221 single-schedule tax to $5,076 without naming any nonrefundable credit." +us,scenario_082,state_income_tax_before_refundable_credits,claude-opus-4.8,llm_error,household_unit_or_filing_status,False,"Filed as single with the $8,000 standard deduction and no dependent exemption, and did not take the $181 traditional 401(k) out of wages. It taxed income above $80,650 at a single-schedule 6% rate to get $6,326. It then cut that to $5,276 with no qualifying nonrefundable credit." +us,scenario_082,state_income_tax_before_refundable_credits,claude-opus-5,llm_error,taxable_income_or_deductions,False,"Used an $8,000 standard deduction for head of household instead of NY's $11,200 HOH amount and left out the $1,000 dependent exemption. It then applied rough 5.5–6% marginal rates instead of the 2026 HOH schedule, which uses 5.4% from $20,900 to $107,650, plus the $156.51 supplemental tax." +us,scenario_082,state_income_tax_before_refundable_credits,claude-opus-5.5,llm_error,thresholds_rates,False,"Got taxable income right, but added a bracket break at $32,200 and taxed everything above it at 5.9%, giving $5,808.15. The NY HOH 5.4% bracket actually runs from $20,900 to $107,650 and yields $5,442.63. Its $81.40 recapture also understates the $156.51 supplemental tax." +us,scenario_082,state_income_tax_before_refundable_credits,claude-sonnet-4.6,llm_error,household_unit_or_filing_status,False,"Filed as single and itemized $9,917, when head-of-household status gives an $11,200 standard deduction plus the $1,000 dependent exemption. It then used married-joint bracket thresholds with old rates (5.85%). It also subtracted a $120 NY child care credit, which is refundable and doesn't belong in this measure." +us,scenario_082,state_income_tax_before_refundable_credits,claude-sonnet-5,llm_error,household_unit_or_filing_status,False,"Filed as single and itemized $9,917 instead of taking the $11,200 HOH standard deduction and $1,000 dependent exemption. It taxed income above $80,650 at 6.25% to get $6,193. It then cut that to $4,800 for unnamed household and minor credits, even though the household credit is fully phased out at this income." +us,scenario_082,state_income_tax_before_refundable_credits,claude-sonnet-5.5,llm_error,thresholds_rates,False,"Got taxable income of about $105,394, then applied rough 4–5.5% rates and stopped at $5,400. It left out the $156.51 supplemental recapture tax that applies because NY AGI is above $107,650; the main tax at 2026 rates is $5,442.63." +us,scenario_082,state_income_tax_before_refundable_credits,deepseek-v4-flash-0731,llm_error,taxable_income_or_deductions,False,"Started from federal AGI of about $86,949, roughly $30,700 below the correct $117,661.12, which fits deducting the full net capital loss instead of the $3,000 limit. It claimed $2,000 of exemptions when NY allows only the $1,000 dependent exemption. It also subtracted the Empire State Child Credit, which is refundable and excluded from this measure." +us,scenario_082,state_income_tax_before_refundable_credits,deepseek-v4-pro,llm_error,taxable_income_or_deductions,False,"Claimed $20,691 of itemized deductions, but allowable NY itemized deductions are only $9,328.22, so the $11,200 HOH standard deduction applies. It also used wrong HOH bracket widths and the old 5.5% rate, and left out the $156.51 supplemental tax." +us,scenario_082,state_income_tax_before_refundable_credits,deepseek-v4-pro-0813,llm_error,taxable_income_or_deductions,False,"Subtracted only the $11,200 standard deduction and left out the $1,000 dependent exemption, which overstated taxable income. It then deducted a $120 NY child and dependent care credit, which is refundable and doesn't belong in tax before refundable credits." +us,scenario_082,state_income_tax_before_refundable_credits,deepseek-v4.1-flash,llm_error,taxable_income_or_deductions,False,"Subtracted $2,000 of exemptions, but NY gives no exemption for the filer, only the $1,000 for the dependent, so taxable income is $105,393.62, not $104,386. It also left out the $156.51 supplemental recapture tax triggered by NY AGI above $107,650." +us,scenario_082,state_income_tax_before_refundable_credits,gemini-3-flash-preview,llm_error,taxable_income_or_deductions,False,"Used a $10,500 standard deduction instead of the $11,200 HOH amount and left out the $1,000 dependent exemption, giving $107,086 of taxable income. It subtracted a $30 household credit that is fully phased out at this income, and it left out the $156.51 supplemental tax." +us,scenario_082,state_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,taxable_income_or_deductions,False,"Based the tax on wage income only, leaving out the $20,480 of dividends and $100 of interest that are part of NY AGI ($117,593.62). The $4,380 matches taxable income of about $85,700, not $105,393.62, and it has no supplemental tax." +us,scenario_082,state_income_tax_before_refundable_credits,gemini-3.1-pro-preview,llm_error,taxable_income_or_deductions,False,"Its $84,178 of taxable income is about $21,216 below the correct $105,393.62. That gap matches subtracting the $21,208 employer-sponsored insurance premiums, which are not taken out of the listed wages, plus the non-deductible $8 IRA contribution. It also left out the $156.51 supplemental tax." +us,scenario_082,state_income_tax_before_refundable_credits,gemini-3.5-flash,llm_error,taxable_income_or_deductions,False,"Its NY AGI of $96,454 approximately matches federal AGI of $117,661.12 minus the $21,208 employer-paid insurance premiums, which it wrongly took out of income; the engine does not subtract those premiums. It also subtracted $17,200 of deductions and exemptions instead of $12,200 ($11,200 HOH standard deduction plus $1,000 dependent exemption)." +us,scenario_082,state_income_tax_before_refundable_credits,gemini-3.5-flash-lite,llm_error,other,False,"Gave no computation. The $6,040.50 is $441 too high, which fits using the $8,000 single standard deduction or a single-filer schedule instead of the $11,200 HOH deduction, the $1,000 dependent exemption, and the 2026 HOH 5.4% bracket through $107,650." +us,scenario_082,state_income_tax_before_refundable_credits,gemini-3.6-flash,llm_error,taxable_income_or_deductions,False,"Gave no computation. At 2026 HOH rates, $4,220 matches taxable income of about $83,000, roughly $22,000 below the correct $105,393.62. That shortfall fits wrongly removing the $21,208 ESI premiums from wages, and the answer also lacks the $156.51 supplemental tax." +us,scenario_082,state_income_tax_before_refundable_credits,gemini-3.7-flash,llm_error,taxable_income_or_deductions,False,"Gave no computation. At 2026 HOH rates, $3,591 matches taxable income near $71,000, about $34,000 below the correct $105,393.62. That fits deducting the full $30,711 net capital loss instead of the $3,000 limit." +us,scenario_082,state_income_tax_before_refundable_credits,gemini-3.8-flash,llm_error,thresholds_rates,False,"Used the correct $11,200 HOH standard deduction and $1,000 exemption but stopped at the bracket tax. It left out the $156.51 supplemental recapture tax that applies because NY AGI of $117,593.62 is above $107,650. Its $5,533 is also above the $5,442.63 main tax at 2026 rates, which fits using old bracket rates." +us,scenario_082,state_income_tax_before_refundable_credits,gemini-4-argon,llm_error,state_local_rule,False,"Subtracted the $68 refund twice (its federal AGI of $117,586 already excluded it) and deducted the non-deductible $8 IRA contribution. It then subtracted nonrefundable household and child care credits, even though the household credit is phased out and the NY CDCC is refundable." +us,scenario_082,state_income_tax_before_refundable_credits,glm-5.2,parse_contract_failure,missing_output,False,"Returned no value for state_income_tax_before_refundable_credits, so there is no answer to score against $5,599.14." +us,scenario_082,state_income_tax_before_refundable_credits,glm-5.3,llm_error,taxable_income_or_deductions,False,"Itemized $27,966 by counting about $4,700 of NY income tax, which NY requires adding back, and $13,349 of medical expenses, far above the actual $1,965 out-of-pocket. Allowable NY itemized deductions are only $9,328.22, below the $11,200 HOH standard deduction. It also subtracted the refundable $120 NY CDCC." +us,scenario_082,state_income_tax_before_refundable_credits,gpt-5.4-mini,llm_error,other,False,"Gave no computation. The $5,150 is $449 too low, which fits understating the 2026 HOH bracket tax on $105,393.62 ($5,442.63) and leaving out the $156.51 supplemental recapture tax." +us,scenario_082,state_income_tax_before_refundable_credits,gpt-5.4-nano,llm_error,other,False,"Gave no computation. The $7,777 is $2,178 too high, which fits applying rates well above the 2026 HOH 5.4% bracket or overstating taxable income by about $35,000. The correct route taxes $105,393.62 on the HOH schedule ($5,442.63) and adds the $156.51 supplemental tax." +us,scenario_082,state_income_tax_before_refundable_credits,gpt-5.5,llm_error,thresholds_rates,False,"Got taxable income of $105,394, but applied the pre-2026 HOH rates (4%/4.5%/5.25%/5.5%) to get $5,548, instead of the 2026 rates (3.9%/4.4%/5.15%/5.4%), which give $5,442.63. It also left out the $156.51 supplemental recapture tax triggered by NY AGI above $107,650." +us,scenario_082,state_income_tax_before_refundable_credits,gpt-5.6-luna,llm_error,taxable_income_or_deductions,False,"Gave no income or deduction figures. The $2,954.80 matches taxable income near $59,000, about $46,000 below the correct $105,393.62. The engine allows $3,000 of the capital loss to reduce NY AGI and gives no wage deduction for the $21,208 employer-paid insurance premiums." +us,scenario_082,state_income_tax_before_refundable_credits,gpt-5.6-sol,llm_error,taxable_income_or_deductions,False,"Its taxable income of about $106,394 shows it left out the $1,000 dependent exemption. Its $5,815 also exceeds what the 2026 HOH schedule (5.4% from $20,900 to $107,650) plus the $156.51 supplemental tax yields." +us,scenario_082,state_income_tax_before_refundable_credits,gpt-5.6-terra,llm_error,thresholds_rates,False,"Applied the $11,200 standard deduction with no dependent exemption and reported $5,977.08, which is $378 too high. That fits taxing part of the HOH 5.4% band ($20,900–$107,650) at a higher 5.9–6% rate instead of using the 2026 HOH schedule ($5,442.63) plus the $156.51 supplemental tax." +us,scenario_082,state_income_tax_before_refundable_credits,gpt-6-astra,llm_error,taxable_income_or_deductions,False,"Itemized about $23,600 to reach $92,961.65 of taxable income, but allowable NY itemized deductions are only $9,328.22, so the $11,200 HOH standard deduction applies. The excess fits counting the $21,208 pre-tax employer insurance premiums as deductible medical expenses." +us,scenario_082,state_income_tax_before_refundable_credits,gpt-6-luna,llm_error,thresholds_rates,False,"Applied the 2026 HOH brackets after the standard deduction and dependent exemption, but its $5,458 is only $15 above the $5,442.63 main tax. It left out nearly all of the $156.51 supplemental recapture tax, which applies because NY AGI is above $107,650." +us,scenario_082,state_income_tax_before_refundable_credits,gpt-6-sol,llm_error,state_local_rule,False,"Subtracted a $120 NY child and dependent care credit as nonrefundable, but the NY CDCC is refundable and excluded from tax before refundable credits. No nonrefundable credit applies, so the answer is the $5,442.63 main tax plus the $156.51 supplemental tax." +us,scenario_082,state_income_tax_before_refundable_credits,gpt-6.1-sol,llm_error,taxable_income_or_deductions,False,"Itemized about $23,600 to reach $92,961.65 of taxable income, but allowable NY itemized deductions are only $9,328.22, so the $11,200 HOH standard deduction applies. The excess fits treating the $21,208 employer insurance premiums as deductible medical expenses." +us,scenario_082,state_income_tax_before_refundable_credits,gpt-6.1-terra,llm_error,thresholds_rates,False,"Applied only the standard deduction without the $1,000 dependent exemption and reported $5,731.29, which is $132 too high. That exceeds what the 2026 HOH schedule (3.9%/4.4%/5.15%/5.4% through $107,650) on $105,393.62 plus the $156.51 supplemental tax produces." +us,scenario_082,state_income_tax_before_refundable_credits,grok-4.3,llm_error,thresholds_rates,False,"Gave no computation. The $5,500 is $99 below the reference, which fits stopping near the bracket tax on $105,393.62 and leaving out the $156.51 supplemental recapture tax triggered by NY AGI above $107,650." +us,scenario_082,state_income_tax_before_refundable_credits,grok-4.5,llm_error,taxable_income_or_deductions,False,"Its NY AGI of $96,454 wrongly takes the $21,208 employer insurance premiums out of wages; federal AGI is $117,661.12. It used a $12,100 standard deduction instead of $11,200. It also subtracted a $120 NY CDCC, which is refundable and excluded from this measure." +us,scenario_082,state_income_tax_before_refundable_credits,grok-4.6,llm_error,thresholds_rates,False,"Got taxable income of $105,394, but used the pre-2026 formula ($901 plus 5.5% above $20,900) instead of the 2026 rates (3.9%/4.4%/5.15%/5.4%), which give $5,442.63. It also left out the $156.51 supplemental recapture tax for NY AGI above $107,650." +us,scenario_082,state_income_tax_before_refundable_credits,grok-4.7,llm_error,taxable_income_or_deductions,False,"Itemized about $23,000 to reach $93,545 of taxable income, but allowable NY itemized deductions are only $9,328.22, so the $11,200 HOH standard deduction applies. It also used the single schedule's 6% rate above $80,650 instead of the HOH 5.4% band through $107,650." +us,scenario_082,state_income_tax_before_refundable_credits,grok-build-0.1,llm_error,taxable_income_or_deductions,False,"Left out the $1,000 dependent exemption ($106,386 of taxable income), used wrong HOH bracket widths ($5,400 and $3,000 instead of $4,850 and $3,250) and the pre-2026 rates, and skipped the supplemental tax. These errors happen to nearly cancel, landing $1.14 below the correct total of $5,442.63 main plus $156.51 supplemental tax." +us,scenario_082,state_income_tax_before_refundable_credits,inkling,llm_error,taxable_income_or_deductions,False,"Subtracted $2,000 of exemptions when NY allows only the $1,000 dependent exemption, and did not subtract the $68 SALT refund from NY AGI. It then deducted a $120 NY child care credit, which is refundable and excluded from tax before refundable credits." +us,scenario_082,state_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"Returned no value for state_income_tax_before_refundable_credits, so there is no answer to score against $5,599.14." +us,scenario_082,state_income_tax_before_refundable_credits,kimi-k3,llm_error,thresholds_rates,False,"Got taxable income of $105,394, but taxed it 'through the 5.75% bracket' instead of at the 2026 HOH rate of 5.4% on $20,900–$107,650, which gives $5,442.63. It reported no supplemental tax, leaving out the $156.51 recapture tax." +us,scenario_082,state_income_tax_before_refundable_credits,minimax-m3,llm_error,taxable_income_or_deductions,False,"Assumed the $33,000 capital loss wiped out most of the income, but net capital losses offset ordinary income only up to $3,000, so NY AGI is $117,593.62. It also credited a child tax credit that doesn't reduce NY tax before refundable credits, which led to a $0 liability." +us,scenario_082,state_income_tax_before_refundable_credits,muse-spark-1.3,llm_error,thresholds_rates,False,"Approximated with rough '4–6%' rates instead of the 2026 HOH schedule (5.4% on $20,900–$107,650, giving $5,442.63) plus the separately computed $156.51 supplemental tax, which overshot by $101." +us,scenario_082,state_income_tax_before_refundable_credits,muse-wonder,llm_error,taxable_income_or_deductions,False,"Its taxable income of about $85,200 is about $20,200 below the correct $105,393.62, which fits wrongly subtracting the $21,208 employer insurance premiums from wages. It also subtracted a $120 NY child care credit, which is refundable and excluded from this measure." +us,scenario_082,state_income_tax_before_refundable_credits,ox-alpha,llm_error,taxable_income_or_deductions,False,"Used an $8,000 standard deduction for head of household instead of $11,200, and applied old 5.85% and 6.25% rates instead of the 2026 HOH 5.4% band through $107,650. It also subtracted a $120 NY CDCC, which is refundable and excluded from tax before refundable credits." +us,scenario_082,state_income_tax_before_refundable_credits,qwen-3.7-max,llm_error,taxable_income_or_deductions,False,"Deducted the full $30,711 net capital loss, giving federal AGI of $89,951, instead of the $3,000 limit, which gives $117,661.12. It filed as single with the $8,000 deduction instead of HOH with $11,200. It then raised its $4,292.89 tax to $4,755.44 'after household credit', which contradicts its own arithmetic." +us,scenario_082,state_income_tax_before_refundable_credits,qwen3.8-max,llm_error,taxable_income_or_deductions,False,"Overstated federal AGI at $139,586 (correct: $117,661.12), added a made-up 'federal deduction adjustment', and used the $8,000 single deduction instead of the $11,200 HOH amount. It then subtracted the refundable Empire State Child Credit, a nonexistent NY CTC, and a household credit that is phased out at this income." +us,scenario_082,state_refundable_credits,claude-fable-5,llm_error,state_local_rule,False,"Used the pre-2025 ESCC formula (33% of a $1,000 CTC = $330), not the enhanced $1,000 under-4 credit with a $16.50 per $1,000 phase-out above $75,000, which yields $307. Guessed about $150 for the care credit instead of the 2026 606(c-2) credit of about 29.352% × $3,000 = $880.55." +us,scenario_082,state_refundable_credits,claude-fable-5.1,llm_error,state_local_rule,False,"Computed the care credit as 20% of the $600 federal CDCC ($120), missing that 606(c-2) from 2026 applies about 29.352% to the $3,000 of qualifying expenses ($880.55). The ESCC phase-out also used the exact $42,654 excess at 1.65%, not $16.50 per full $1,000 (42 × $16.50 = $693), giving $296.21 instead of $307." +us,scenario_082,state_refundable_credits,claude-haiku-4.5,llm_error,state_local_rule,False,"Wrongly stated that New York has no refundable child credit. The Empire State Child Credit gives $1,000 for a child under 4, phased down to $307 at this AGI, and the 2026 606(c-2) care credit is a refundable $880.55. Both were omitted." +us,scenario_082,state_refundable_credits,claude-haiku-5.5,llm_error,state_local_rule,False,"Assumed income eliminates all refundable NY credits. The ESCC ($1,000 less a $693 phase-out = $307) and the 2026 606(c-2) child care credit ($880.55 on $3,000 of expenses) both remain at about $117,600 AGI." +us,scenario_082,state_refundable_credits,claude-opus-4.7,llm_error,state_local_rule,False,"Invented a $110 under-4 ESCC amount instead of the $1,000 base less $16.50 per $1,000 above $75,000 ($307). It also wrongly treated the NY care credit as nonrefundable above about $50K, when the 2026 606(c-2) credit is a refundable $880.55." +us,scenario_082,state_refundable_credits,claude-opus-4.8,llm_error,state_local_rule,False,"Asserted that the ESCC fully phases out and that the care credit is nonrefundable at this AGI. The $16.50 per $1,000 phase-out only removes $693 of the $1,000 under-4 credit, and the 2026 606(c-2) care credit is a refundable $880.55." +us,scenario_082,state_refundable_credits,claude-opus-5,llm_error,state_local_rule,False,"Treated income as too high for any refundable NY credit. At about $117,600 AGI, the ESCC still pays $307 and the 2026 606(c-2) care credit pays $880.55." +us,scenario_082,state_refundable_credits,claude-opus-5.5,llm_error,state_local_rule,False,"Used the old care-credit rule (20% of the $600 federal CDCC = $120) instead of the 2026 606(c-2) credit, which applies about 29.352% to $3,000 of expenses ($880.55). It also counted 43 thousands of excess instead of 42 full thousands, giving an ESCC of $290.50 instead of $307." +us,scenario_082,state_refundable_credits,claude-sonnet-4.6,llm_error,state_local_rule,False,"Applied the superseded ESCC formula of 33% of a $2,000 federal CTC ($660) with no phase-out. The 2025+ under-4 credit is $1,000 less $16.50 per $1,000 above $75,000, or $307. It also used the old 20%-of-federal care credit ($120) instead of the 2026 606(c-2) amount of $880.55." +us,scenario_082,state_refundable_credits,claude-sonnet-5,llm_error,state_local_rule,False,Concluded the ESCC is phased out and ignored the child care credit entirely. It also understated AGI by subtracting retirement deferrals without counting the dividends correctly. The $307 ESCC and the refundable $880.55 606(c-2) care credit both apply. +us,scenario_082,state_refundable_credits,claude-sonnet-5.5,llm_error,state_local_rule,False,"Assumed the ESCC is fully phased out, when the $1,000 under-4 credit loses only $693 and leaves $307. It also computed the care credit as 20% of the federal $600 ($120) instead of the 2026 606(c-2) credit of about 29.352% × $3,000 = $880.55." +us,scenario_082,state_refundable_credits,deepseek-v4-flash-0731,llm_error,state_local_rule,False,Considered only the NY EITC and ignored the Empire State Child Credit ($307 after phase-out) and the refundable 2026 606(c-2) child care credit ($880.55). +us,scenario_082,state_refundable_credits,deepseek-v4-pro,llm_error,state_local_rule,False,"Omitted the $307 ESCC for the child under 4. It also computed the care credit under the old 20%-of-federal-CDCC rule ($120) instead of the 2026 606(c-2) percentage of $3,000 in expenses ($880.55)." +us,scenario_082,state_refundable_credits,deepseek-v4-pro-0813,llm_error,state_local_rule,False,"Applied the pre-2023 rule that excludes children under 4 from the ESCC. The enhanced credit gives $1,000 for a child under 4, phased to $307. It also omitted the refundable 2026 606(c-2) care credit of $880.55." +us,scenario_082,state_refundable_credits,deepseek-v4.1-flash,llm_error,state_local_rule,False,"Gave the full $1,000 ESCC without the $16.50 per $1,000 phase-out above $75,000 (−$693, leaving $307). It also used the old 20%-of-federal care credit ($120) instead of the 2026 606(c-2) amount of $880.55." +us,scenario_082,state_refundable_credits,gemini-3-flash-preview,llm_error,state_local_rule,False,"Used the old 33%-of-CTC ESCC ($330) instead of $1,000 less $693 ($307), and guessed $300 for the care credit instead of the 606(c-2) amount of $880.55. It also added an NYC school tax credit, but the household has no NYC residence." +us,scenario_082,state_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,state_local_rule,False,"Used the superseded 33%-of-$1,000 ESCC ($330) instead of the enhanced $1,000 under-4 credit phased down to $307. It also omitted the refundable 2026 606(c-2) child care credit of $880.55." +us,scenario_082,state_refundable_credits,gemini-3.1-pro-preview,llm_error,state_local_rule,False,"Applied the old $100 ESCC minimum instead of the 2025+ $1,000 under-4 base less a $693 phase-out ($307). It also used 20% of the federal CDCC ($120) instead of the 2026 606(c-2) credit of $880.55." +us,scenario_082,state_refundable_credits,gemini-3.5-flash,llm_error,state_local_rule,False,"Applied the low-income 110%-of-federal care credit rate ($660) at about $117,600 AGI. The 2026 606(c-2) rate at this income is about 29.352% of $3,000, or $880.55. It also used the old 33% ESCC ($330) instead of $307." +us,scenario_082,state_refundable_credits,gemini-3.5-flash-lite,llm_error,state_local_rule,False,"Returned zero and missed both refundable NY credits: the ESCC of $1,000 less a $693 phase-out ($307) and the 2026 606(c-2) child care credit ($880.55)." +us,scenario_082,state_refundable_credits,gemini-3.6-flash,llm_error,state_local_rule,False,"Used the old 33%-of-$1,000 ESCC ($330) instead of the phased enhanced credit ($307). It also omitted the refundable 2026 606(c-2) care credit of $880.55." +us,scenario_082,state_refundable_credits,gemini-3.7-flash,llm_error,state_local_rule,False,"Counted only an ESCC of $330 under the superseded 33% formula instead of $307 under the $1,000 base with a $16.50 per $1,000 phase-out. It also omitted the $880.55 606(c-2) child care credit." +us,scenario_082,state_refundable_credits,gemini-3.8-flash,llm_error,state_local_rule,False,"Treated the ESCC as phased out, when $307 remains. It also computed the care credit as 20% of the federal $600 ($120) instead of the 2026 606(c-2) percentage of $3,000 in expenses ($880.55)." +us,scenario_082,state_refundable_credits,gemini-4-argon,llm_error,state_local_rule,False,"Dropped the ESCC under the old age-4+ rule, but the enhanced credit covers a child under 4 at $1,000 less $693 ($307). It also used the old 20%-of-federal care credit ($120) instead of the 2026 606(c-2) amount of $880.55." +us,scenario_082,state_refundable_credits,glm-5.2,parse_contract_failure,missing_output,False,No answer or reasoning was returned for state_refundable_credits. The correct total is the $307 ESCC plus the $880.55 606(c-2) care credit. +us,scenario_082,state_refundable_credits,glm-5.3,llm_error,state_local_rule,False,"Treated the enhanced ESCC as 100% of the $2,200 federal CTC. The 2025+ credit is a flat $1,000 for a child under 4, reduced by $16.50 per $1,000 of AGI above $75,000, which leaves $307. It also omitted the $880.55 606(c-2) care credit." +us,scenario_082,state_refundable_credits,gpt-5.4-mini,llm_error,state_local_rule,False,Found no refundable NY credits and omitted the $307 ESCC for the child under 4 and the refundable 2026 606(c-2) child care credit of $880.55. +us,scenario_082,state_refundable_credits,gpt-5.4-nano,llm_error,state_local_rule,False,"Considered only the NY EITC and omitted the ESCC ($1,000 less a $693 phase-out = $307) and the refundable 606(c-2) child care credit ($880.55)." +us,scenario_082,state_refundable_credits,gpt-5.5,llm_error,state_local_rule,False,"Used the old care-credit rule (20% of the $600 federal CDCC = $120) instead of the 2026 606(c-2) credit of about 29.352% × $3,000 = $880.55. It also wrongly treated the ESCC as fully phased out, when $307 remains." +us,scenario_082,state_refundable_credits,gpt-5.6-luna,llm_error,state_local_rule,False,"Gave the full $1,000 under-4 ESCC without its $16.50 per $1,000 phase-out above $75,000, which removes $693 and leaves $307. It also omitted the $880.55 606(c-2) care credit." +us,scenario_082,state_refundable_credits,gpt-5.6-sol,llm_error,state_local_rule,False,"Used the old 20%-of-federal care credit ($120) instead of the 2026 606(c-2) credit on $3,000 of expenses ($880.55). It also counted 43 rather than 42 full thousands of excess AGI, giving an ESCC of $290.50 instead of $307." +us,scenario_082,state_refundable_credits,gpt-5.6-terra,llm_error,state_local_rule,False,"Applied the pre-2023 age-4 floor to the ESCC. The enhanced credit pays $1,000 for a child under 4, phased to $307. It also wrongly concluded that income bars the refundable 606(c-2) care credit, which is $880.55 here." +us,scenario_082,state_refundable_credits,gpt-6-astra,llm_error,state_local_rule,False,"Computed the care credit as 20% of the $600 federal CDCC ($120) instead of the 2026 606(c-2) percentage of $3,000 in expenses ($880.55). It also counted a partial thousand in the phase-out, giving an ESCC of $290.50 instead of $307." +us,scenario_082,state_refundable_credits,gpt-6-luna,llm_error,state_local_rule,False,"Said income is too high for the ESCC, but the $16.50 per $1,000 phase-out leaves $307 of the $1,000 under-4 credit. It also used the old 20%-of-federal care credit ($120) instead of $880.55 under 606(c-2)." +us,scenario_082,state_refundable_credits,gpt-6-sol,llm_error,state_local_rule,False,"Wrongly treated the NY dependent care credit as nonrefundable and the child credit as unavailable. The refundable 2026 606(c-2) care credit is $880.55, and the ESCC is $307 after phase-out." +us,scenario_082,state_refundable_credits,gpt-6.1-sol,llm_error,state_local_rule,False,"Got close on the ESCC ($312 vs $307) but used the superseded 20%-of-federal care credit ($120). Under the 2026 606(c-2) credit, about 29.352% applies to $3,000 of expenses, giving $880.55." +us,scenario_082,state_refundable_credits,gpt-6.1-terra,llm_error,state_local_rule,False,Included only the old 20%-of-federal care credit ($120). It omitted the $307 ESCC and missed that the 2026 606(c-2) care credit is $880.55. +us,scenario_082,state_refundable_credits,grok-4.3,llm_error,state_local_rule,False,Found no qualifying credits and missed the $307 ESCC for the child under 4 and the refundable $880.55 606(c-2) child care credit. +us,scenario_082,state_refundable_credits,grok-4.5,llm_error,state_local_rule,False,"Claimed the federal CTC is phased out, but at about $117,600 AGI head of household it is not. The enhanced ESCC is a $1,000 under-4 base with its own $16.50 per $1,000 phase-out, which leaves $307. It also omitted the $880.55 606(c-2) care credit." +us,scenario_082,state_refundable_credits,grok-4.6,llm_error,state_local_rule,False,"Used the old $100 ESCC minimum on the theory that the federal CTC is phased out, instead of the 2025+ $1,000 under-4 credit less $693 ($307). It also used 20% of the federal CDCC ($120) instead of the 2026 606(c-2) credit of $880.55." +us,scenario_082,state_refundable_credits,grok-4.7,llm_error,state_local_rule,False,"Set the under-4 ESCC at $660 (33% of a $2,000 CTC, no phase-out). The enhanced credit is $1,000 less $16.50 per $1,000 above $75,000, or $307. The care credit was taken as 20% of the federal $600 ($120) instead of the 606(c-2) amount of $880.55." +us,scenario_082,state_refundable_credits,grok-build-0.1,llm_error,state_local_rule,False,Considered only the state EITC and omitted the $307 ESCC and the refundable $880.55 606(c-2) child care credit. +us,scenario_082,state_refundable_credits,inkling,llm_error,state_local_rule,False,"Treated the NY child care credit as absorbed by tax liability, but the 2026 606(c-2) credit is refundable at $880.55. It also omitted the $307 ESCC." +us,scenario_082,state_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,No answer or reasoning was returned for state_refundable_credits. The correct total is the $307 ESCC plus the $880.55 606(c-2) care credit. +us,scenario_082,state_refundable_credits,kimi-k3,llm_error,state_local_rule,False,"Used the pre-2025 ESCC structure (recomputed 2017-law CTC with a $100 minimum) instead of the enhanced $1,000 under-4 credit less a $693 phase-out ($307). It also used the old 20%-of-federal care credit ($120) instead of the 2026 606(c-2) amount of $880.55." +us,scenario_082,state_refundable_credits,minimax-m3,llm_error,state_local_rule,False,"Concluded that income excludes the ESCC, but the $16.50 per $1,000 phase-out leaves $307. It also ignored the refundable $880.55 606(c-2) child care credit." +us,scenario_082,state_refundable_credits,muse-spark-1.3,llm_error,state_local_rule,False,Looked only at the NY EITC and omitted the $307 ESCC and the refundable $880.55 606(c-2) child care credit. +us,scenario_082,state_refundable_credits,muse-wonder,llm_error,state_local_rule,False,Treated income as barring all refundable NY credits. The ESCC still pays $307 and the 2026 606(c-2) care credit pays $880.55 at this AGI. +us,scenario_082,state_refundable_credits,ox-alpha,llm_error,state_local_rule,False,"Applied a 5% phase-out rate to the ESCC. The actual reduction is $16.50 per full $1,000 above $75,000 (42 × $16.50 = $693), which leaves $307. It also omitted the $880.55 606(c-2) child care credit." +us,scenario_082,state_refundable_credits,qwen-3.7-max,llm_error,state_local_rule,False,Checked only the NY EITC and missed the $307 ESCC for the child under 4 and the refundable $880.55 606(c-2) child care credit. +us,scenario_082,state_refundable_credits,qwen3.8-max,llm_error,state_local_rule,False,"Got roughly the ESCC ($313 vs $307) but left out the refundable 2026 606(c-2) child and dependent care credit, which is about 29.352% of $3,000, or $880.55." us,scenario_083,federal_income_tax_before_refundable_credits,grok-build-0.1,llm_error,thresholds_rates,False,"The model incorrectly assumed the individual provisions of the Tax Cuts and Jobs Act expired for 2026 and used an $8,328 single-filer standard deduction. The applicable 2026 standard deduction exceeds $11,010, so taxable income and the resulting 10% bracket tax are both zero." us,scenario_083,federal_refundable_credits,claude-opus-4.7,llm_error,categorical_eligibility,False,"The model correctly determined that the age-20 childless filer fails the EITC age requirement and that no other refundable credit applies, but then submitted $540 instead of carrying the resulting $0 into the output." us,scenario_083,federal_refundable_credits,claude-opus-4.8,llm_error,categorical_eligibility,False,"The model correctly concluded that the filer is too young for the childless EITC and has no qualifying child for refundable CTC, but its $538 output contradicts its own all-zero component calculation." @@ -7438,42 +7612,43 @@ us,scenario_084,head_medicaid_eligible,claude-sonnet-5,llm_error,categorical_eli us,scenario_084,head_medicaid_eligible,gpt-5.4-nano,llm_error,categorical_eligibility,False,"The model treated disability and blindness as sufficient for Medicaid while leaving the required income, resource, and coverage-group tests unapplied. PolicyEngine assigns no Medicaid category because those statuses alone do not establish eligibility." us,scenario_084,head_medicaid_eligible,grok-build-0.1,llm_error,taxable_income_or_deductions,False,"The model excluded SSDI from Medicaid MAGI merely because it considered the benefit nontaxable. Medicaid MAGI includes Social Security benefits through its program-specific adjustment, producing 1.56 times FPL rather than approximately $8,405 and placing the head above the expansion limit." us,scenario_084,head_medicaid_eligible,ox-alpha,llm_error,taxable_income_or_deductions,False,"The model calculated expansion MAGI as approximately $8,405 by omitting the head's Social Security disability income. The Medicaid MAGI computation yields 1.56 times FPL, so the head exceeds North Carolina's expansion threshold and has no other qualifying category." -us,scenario_084,head_medicare_eligible,claude-fable-5,prompt_ambiguity,age_disability,False,"The model cited the 24-month SSDI waiting period but then counted it as satisfied because disability was 'constant for the full year.' That supports at most 12 months of receipt, and the unlisted months-of-SSDI-receipt input defaults to 0. A 62-year-old without ESRD fails the 24-month test and is not Medicare eligible." -us,scenario_084,head_medicare_eligible,claude-fable-5.1,prompt_ambiguity,age_disability,False,"The model treated being disabled and receiving SSDI income as enough for pre-65 Medicare and skipped the required 24 months of SSDI entitlement. The months-of-receipt input is unlisted and therefore 0, so the 62-year-old head is not eligible." -us,scenario_084,head_medicare_eligible,claude-haiku-4.5,prompt_ambiguity,age_disability,False,"The model stated the 24-month SSDI rule, then dropped it and decided that disabled SSDI recipients are eligible without it. The head's months of SSDI receipt default to 0, so the 24-month test fails, and at age 62 without ESRD the head is not eligible." -us,scenario_084,head_medicare_eligible,claude-haiku-5.5,prompt_ambiguity,age_disability,False,"The model took 'disabled with SSDI benefits' as Medicare entitlement and never applied the 24-month waiting period. The months of SSDI receipt are unlisted and therefore 0, so the 62-year-old head does not qualify." -us,scenario_084,head_medicare_eligible,claude-opus-4.7,prompt_ambiguity,age_disability,False,"The model named the 24-month waiting period but treated the constant-status instruction as proof that it was met. That instruction covers only the 12-month tax year, and the unlisted months-of-receipt input defaults to 0, so the test fails and the head is not eligible." -us,scenario_084,head_medicare_eligible,claude-opus-4.8,prompt_ambiguity,age_disability,False,"The model explicitly assumed 'established disability benefit receipt' to meet the 24-month SSDI test. The prompt says to treat unlisted numeric inputs as 0, so months of receipt are 0 and the 62-year-old head is not Medicare eligible." -us,scenario_084,head_medicare_eligible,claude-opus-5,prompt_ambiguity,age_disability,False,"The model applied the SSDI disability pathway on the strength of SSDI receipt alone and skipped the 24-month entitlement requirement. Months of receipt default to 0, so the 62-year-old head is not eligible." -us,scenario_084,head_medicare_eligible,claude-sonnet-5,prompt_ambiguity,age_disability,False,"The model asserted the head 'has been receiving' SSDI long enough to clear the 24-month waiting period, but no duration is given. The months-of-receipt input defaults to 0, so the test fails and the head is not eligible." -us,scenario_084,head_medicare_eligible,deepseek-v4-flash-0731,prompt_ambiguity,age_disability,False,"The model treated the SSDI waiting period as already served. The unlisted months-of-SSDI-receipt input is 0, which is below the required 24 months, so the 62-year-old head is not Medicare eligible." -us,scenario_084,head_medicare_eligible,deepseek-v4-pro,prompt_ambiguity,age_disability,False,"The model inferred 24 months of SSDI receipt from the head being 62 and on SSDI, which is an unlisted fact. The prompt sets unlisted numeric inputs to 0, so months of receipt are 0 and the Medicare disability pathway fails." -us,scenario_084,head_medicare_eligible,deepseek-v4-pro-0813,prompt_ambiguity,age_disability,False,"The model applied the Medicare disability provision from SSDI receipt alone and left out the 24-month entitlement requirement. Months of receipt default to 0, so the 62-year-old head is not eligible." -us,scenario_084,head_medicare_eligible,deepseek-v4.1-flash,prompt_ambiguity,age_disability,False,"The model claimed PolicyEngine grants Medicare for being disabled and receiving SSDI income. PolicyEngine actually requires 24 or more months of SSDI receipt, and that input defaults to 0 here, so the head is not eligible." -us,scenario_084,head_medicare_eligible,gemini-3-flash-preview,prompt_ambiguity,age_disability,False,"The model treated disability status plus SSDI income as Medicare eligibility and never checked the 24-month waiting period. Months of SSDI receipt are 0, so at age 62 without ESRD the head is not eligible." -us,scenario_084,head_medicare_eligible,gemini-3.1-pro-preview,prompt_ambiguity,age_disability,False,"The model treated SSDI income by itself as a Medicare qualifier and skipped the 24-month entitlement requirement. That months input defaults to 0, so the 62-year-old head is not eligible." -us,scenario_084,head_medicare_eligible,gemini-3.5-flash,prompt_ambiguity,age_disability,False,"The model concluded that SSDI benefits qualify the head for Medicare without the required 24 months of SSDI receipt. That count defaults to 0, so the head, aged 62 and without ESRD, is not eligible." -us,scenario_084,head_medicare_eligible,gemini-3.6-flash,prompt_ambiguity,age_disability,False,"The model treated being disabled and receiving SSDI income as enough and ignored the 24-month SSDI waiting period. Months of receipt are 0, so the 62-year-old head is not Medicare eligible." -us,scenario_084,head_medicare_eligible,gemini-3.7-flash,prompt_ambiguity,age_disability,False,"The model applied the disability pathway on SSDI receipt and disability status alone, without the required 24 months of entitlement. That input defaults to 0, so the head is not eligible." -us,scenario_084,head_medicare_eligible,glm-5.2,prompt_ambiguity,age_disability,False,"The model claimed PolicyEngine's rules make a disabled SSDI recipient under 65 eligible. PolicyEngine actually requires at least 24 months of SSDI receipt, and that input is unlisted and therefore 0, so the head is not eligible." -us,scenario_084,head_medicare_eligible,gpt-5.4-mini,prompt_ambiguity,age_disability,False,"The model based eligibility on the disabled flag and surviving-spouse status. Neither confers Medicare before 65; only 24 or more months of SSDI receipt or ESRD does. Months of receipt are 0 here, so the 62-year-old head is not eligible." -us,scenario_084,head_medicare_eligible,gpt-5.4-nano,prompt_ambiguity,age_disability,False,"The model correctly noted that age 62 does not qualify, then treated the disabled flag plus SSDI income as Medicare entitlement. PolicyEngine requires 24 or more months of SSDI receipt, and that input defaults to 0, so the head is not eligible." -us,scenario_084,head_medicare_eligible,gpt-5.5,prompt_ambiguity,age_disability,False,"The model treated disability status and SSDI income as meeting PolicyEngine's disability rule. That rule requires 24 or more months of SSDI receipt, and the input is unlisted and therefore 0, so the 62-year-old head is not eligible." -us,scenario_084,head_medicare_eligible,gpt-5.6-luna,prompt_ambiguity,age_disability,False,"The model concluded that SSDI income alone confers pre-65 Medicare eligibility and left out the 24-month entitlement requirement. Months of receipt default to 0, so the head is not eligible." -us,scenario_084,head_medicare_eligible,gpt-5.6-sol,prompt_ambiguity,age_disability,False,"The model applied the disability pathway from the disabled flag and SSDI income without the 24-month SSDI waiting period. Months of receipt are 0, so the 62-year-old head is not Medicare eligible." -us,scenario_084,head_medicare_eligible,gpt-6-astra,prompt_ambiguity,age_disability,False,"The model treated any disabled SSDI beneficiary as meeting PolicyEngine's disability pathway. That pathway requires at least 24 months of SSDI receipt, and the input defaults to 0, so the head is not eligible." -us,scenario_084,head_medicare_eligible,gpt-6-luna,prompt_ambiguity,age_disability,False,"The model claimed the disabled flag and SSDI income meet PolicyEngine's disability classification. The classification turns on 24 or more months of SSDI receipt, which is 0 here, so the 62-year-old head is not eligible." -us,scenario_084,head_medicare_eligible,gpt-6-sol,prompt_ambiguity,age_disability,False,"The model treated SSDI receipt by a disabled person as enough for disability-based Medicare and ignored the 24-month waiting period. That count is unlisted and therefore 0, so the head is not eligible." -us,scenario_084,head_medicare_eligible,gpt-6.1-sol,prompt_ambiguity,age_disability,False,"The model applied the disability rule from the reported disability status and SSDI income. The rule turns on at least 24 months of SSDI receipt, which defaults to 0, so the 62-year-old head is not Medicare eligible." -us,scenario_084,head_medicare_eligible,grok-4.3,prompt_ambiguity,age_disability,False,"The model asserted that the head had been on SSDI for 'sufficient duration,' but no duration is given. The prompt sets unlisted numeric inputs to 0, so months of receipt are 0, the 24-month test fails, and the head is not eligible." -us,scenario_084,head_medicare_eligible,grok-4.5,prompt_ambiguity,age_disability,False,"The model declared the 24-month SSDI waiting period satisfied with no supporting fact. Months of SSDI receipt default to 0, so the 62-year-old head without ESRD is not Medicare eligible." -us,scenario_084,head_medicare_eligible,grok-4.6,prompt_ambiguity,age_disability,False,"The model said SSDI confers Medicare 'after the waiting period' and then assumed that period was over. The unlisted months-of-receipt input is 0, so the 24-month test fails and the head is not eligible." -us,scenario_084,head_medicare_eligible,grok-4.7,prompt_ambiguity,age_disability,False,"The model claimed PolicyEngine makes anyone 'disabled' Medicare eligible. PolicyEngine's under-65 pathways actually require 24 or more months of SSDI receipt or ESRD, and both are absent (months = 0, ESRD false), so the head is not eligible." -us,scenario_084,head_medicare_eligible,kimi-k3,prompt_ambiguity,age_disability,False,"The model treated SSDI income received under age 65 as a direct Medicare qualifier and skipped the 24-month entitlement requirement. Months of receipt default to 0, so the head is not eligible." -us,scenario_084,head_medicare_eligible,minimax-m3,prompt_ambiguity,age_disability,False,"The model explicitly assumed the 24-month waiting period was met because disability and SSDI income amounts are listed. Dollar amounts say nothing about duration, and the unlisted months-of-receipt input is 0, so the 62-year-old head is not eligible." -us,scenario_084,head_medicare_eligible,muse-spark-1.3,prompt_ambiguity,age_disability,False,"The model treated $24,828 of SSDI income as qualifying the head for disability Medicare and ignored the 24-month entitlement requirement. Months of receipt default to 0, so the head is not eligible." -us,scenario_084,head_medicare_eligible,muse-wonder,prompt_ambiguity,age_disability,False,"The model granted disability-based Medicare at age 62 from the disabled flag and SSDI income without applying the 24-month SSDI waiting period. Months of receipt are 0, so the head is not eligible." -us,scenario_084,head_medicare_eligible,qwen-3.7-max,prompt_ambiguity,age_disability,False,"The model named the 24-month SSDI rule but treated the year-long constancy instruction as meeting it. That instruction covers only 12 months, and the unlisted months-of-receipt input is 0, so the test fails and the head is not Medicare eligible." +us,scenario_084,head_medicare_eligible,claude-fable-5,prompt_ambiguity,age_disability,False,The model named the 24-month SSDI waiting period but assumed it was satisfied. SSDI receipt throughout the year establishes at least 12 months; total duration is unstated. The output is excluded from scoring because the facts do not establish whether the 24-month requirement is met. +us,scenario_084,head_medicare_eligible,claude-fable-5.1,prompt_ambiguity,age_disability,False,"The model said disability plus Social Security disability income confers Medicare before 65. The modeled disability pathway requires at least 24 months of SSDI receipt; the facts leave duration unstated, and this output is excluded from scoring." +us,scenario_084,head_medicare_eligible,claude-haiku-4.5,prompt_ambiguity,age_disability,False,"The model mentioned the 24-month rule but then concluded that being disabled and receiving SSDI alone is enough. The household facts leave months of SSDI receipt unstated, and this output is excluded from scoring." +us,scenario_084,head_medicare_eligible,claude-haiku-5.5,prompt_ambiguity,age_disability,False,"The model treated current SSDI benefits as Medicare entitlement. The modeled disability pathway requires at least 24 months of SSDI receipt; the facts leave duration unstated, and this output is excluded from scoring." +us,scenario_084,head_medicare_eligible,claude-opus-4.7,prompt_ambiguity,age_disability,False,The model cited the 24-month SSDI rule but read the constant disability status as satisfying it. A status held constant through one tax year does not establish when SSDI receipt began. The output is excluded from scoring because total duration is unstated. +us,scenario_084,head_medicare_eligible,claude-opus-4.8,prompt_ambiguity,age_disability,False,"The model explicitly assumed established SSDI receipt to clear the 24-month waiting period. The household facts leave months of SSDI receipt unstated, and this output is excluded from scoring." +us,scenario_084,head_medicare_eligible,claude-opus-5,prompt_ambiguity,age_disability,False,"The model applied the SSDI disability pathway with no duration test. The modeled disability pathway requires at least 24 months of SSDI receipt; the facts leave duration unstated, and this output is excluded from scoring." +us,scenario_084,head_medicare_eligible,claude-sonnet-5,prompt_ambiguity,age_disability,False,"The model stated the 24-month waiting period and then simply assumed the head had been receiving SSDI that long. The household facts leave months of SSDI receipt unstated, and this output is excluded from scoring." +us,scenario_084,head_medicare_eligible,deepseek-v4-flash-0731,prompt_ambiguity,age_disability,False,"The model said the head becomes eligible after the SSDI waiting period but never checked that the period was complete. The household facts leave months of SSDI receipt unstated, and this output is excluded from scoring." +us,scenario_084,head_medicare_eligible,deepseek-v4-pro,prompt_ambiguity,age_disability,False,"The model inferred at least 24 months of SSDI receipt from the head getting SSDI at age 62. The household facts leave months of SSDI receipt unstated, and this output is excluded from scoring." +us,scenario_084,head_medicare_eligible,deepseek-v4-pro-0813,prompt_ambiguity,age_disability,False,"The model applied the Medicare disability provision based on SSDI receipt alone. The modeled disability pathway requires at least 24 months of SSDI receipt; the facts leave duration unstated, and this output is excluded from scoring." +us,scenario_084,head_medicare_eligible,deepseek-v4.1-flash,prompt_ambiguity,age_disability,False,"The model claimed PolicyEngine makes disabled SSDI recipients Medicare eligible. The modeled disability pathway requires at least 24 months of SSDI receipt; the facts leave duration unstated, and this output is excluded from scoring." +us,scenario_084,head_medicare_eligible,gemini-3-flash-preview,prompt_ambiguity,age_disability,False,"The model treated disability status plus SSDI income as sufficient. The modeled disability pathway requires at least 24 months of SSDI receipt; the facts leave duration unstated, and this output is excluded from scoring." +us,scenario_084,head_medicare_eligible,gemini-3.1-pro-preview,prompt_ambiguity,age_disability,False,"The model said receiving SSDI qualifies the head for Medicare. The modeled disability pathway requires at least 24 months of SSDI receipt; the facts leave duration unstated, and this output is excluded from scoring." +us,scenario_084,head_medicare_eligible,gemini-3.5-flash,prompt_ambiguity,age_disability,False,"The model equated current SSDI benefits with Medicare eligibility and skipped the 24-month waiting period. The household facts leave months of SSDI receipt unstated, and this output is excluded from scoring." +us,scenario_084,head_medicare_eligible,gemini-3.6-flash,prompt_ambiguity,age_disability,False,"The model took disability plus SSDI income as conferring Medicare. The modeled disability pathway requires at least 24 months of SSDI receipt; the facts leave duration unstated, and this output is excluded from scoring." +us,scenario_084,head_medicare_eligible,gemini-3.7-flash,prompt_ambiguity,age_disability,False,"The model granted Medicare on SSDI receipt and disability alone. The modeled disability pathway requires at least 24 months of SSDI receipt; the facts leave duration unstated, and this output is excluded from scoring." +us,scenario_084,head_medicare_eligible,glm-5.2,prompt_ambiguity,age_disability,False,"The model claimed PolicyEngine's rules make an under-65 disabled SSDI recipient eligible. The modeled disability pathway requires at least 24 months of SSDI receipt; the facts leave duration unstated, and this output is excluded from scoring." +us,scenario_084,head_medicare_eligible,gpt-5.4-mini,prompt_ambiguity,age_disability,False,"The model relied on disabled and surviving-spouse status, but neither one confers Medicare. The modeled disability pathway requires at least 24 months of SSDI receipt; the facts leave duration unstated, and this output is excluded from scoring." +us,scenario_084,head_medicare_eligible,gpt-5.4-nano,prompt_ambiguity,age_disability,False,"The model correctly said age 62 does not qualify, but then treated disabled status plus SSDI income as SSDI-based Medicare entitlement. The modeled disability pathway requires at least 24 months of SSDI receipt; the facts leave duration unstated, and this output is excluded from scoring." +us,scenario_084,head_medicare_eligible,gpt-5.5,prompt_ambiguity,age_disability,False,"The model applied PolicyEngine's disability rule as if SSDI income alone were enough. The modeled disability pathway requires at least 24 months of SSDI receipt; the facts leave duration unstated, and this output is excluded from scoring." +us,scenario_084,head_medicare_eligible,gpt-5.6-luna,prompt_ambiguity,age_disability,False,"The model granted disability-based Medicare from SSDI income without the 24-month entitlement test. The household facts leave months of SSDI receipt unstated, and this output is excluded from scoring." +us,scenario_084,head_medicare_eligible,gpt-5.6-sol,prompt_ambiguity,age_disability,False,"The model applied the disability pathway based on disability status and SSDI income. The modeled disability pathway requires at least 24 months of SSDI receipt; the facts leave duration unstated, and this output is excluded from scoring." +us,scenario_084,head_medicare_eligible,gpt-6-astra,prompt_ambiguity,age_disability,False,"The model asserted the modeled disability pathway applies to any disabled SSDI beneficiary. The modeled disability pathway requires at least 24 months of SSDI receipt; the facts leave duration unstated, and this output is excluded from scoring." +us,scenario_084,head_medicare_eligible,gpt-6-luna,prompt_ambiguity,age_disability,False,"The model treated disability plus SSDI income as meeting PolicyEngine's Medicare classification. The modeled disability pathway requires at least 24 months of SSDI receipt; the facts leave duration unstated, and this output is excluded from scoring." +us,scenario_084,head_medicare_eligible,gpt-6-sol,prompt_ambiguity,age_disability,False,"The model declared the head eligible for disability-based Medicare from SSDI income alone. The modeled disability pathway requires at least 24 months of SSDI receipt; the facts leave duration unstated, and this output is excluded from scoring." +us,scenario_084,head_medicare_eligible,gpt-6.1-sol,prompt_ambiguity,age_disability,False,"The model relied on reported disability status and SSDI income. The modeled disability pathway requires at least 24 months of SSDI receipt; the facts leave duration unstated, and this output is excluded from scoring." +us,scenario_084,head_medicare_eligible,gpt-6.1-terra,prompt_ambiguity,age_disability,False,"The model said current SSDI benefits trigger the modeled disability pathway. The modeled disability pathway requires at least 24 months of SSDI receipt; the facts leave duration unstated, and this output is excluded from scoring." +us,scenario_084,head_medicare_eligible,grok-4.3,prompt_ambiguity,age_disability,False,"The model asserted the head had received SSDI for a sufficient duration. The household facts leave months of SSDI receipt unstated, and this output is excluded from scoring." +us,scenario_084,head_medicare_eligible,grok-4.5,prompt_ambiguity,age_disability,False,"The model claimed the 24-month SSDI waiting period was satisfied with no supporting fact. The household facts leave months of SSDI receipt unstated, and this output is excluded from scoring." +us,scenario_084,head_medicare_eligible,grok-4.6,prompt_ambiguity,age_disability,False,"The model concluded SSDI confers Medicare after the waiting period without checking that the period had passed. The modeled disability pathway requires at least 24 months of SSDI receipt; the facts leave duration unstated, and this output is excluded from scoring." +us,scenario_084,head_medicare_eligible,grok-4.7,prompt_ambiguity,age_disability,False,"The model misstated PolicyEngine's rule as age 65 or disabled. PolicyEngine models eligibility at age 65 or older, or with positive SSDI income and at least 24 months of receipt. The head's duration is unstated, so the output is excluded from scoring." +us,scenario_084,head_medicare_eligible,kimi-k3,prompt_ambiguity,age_disability,False,"The model said an under-65 disabled SSDI recipient qualifies, but it skipped the 24-month SSDI entitlement requirement. The household facts leave months of SSDI receipt unstated, and this output is excluded from scoring." +us,scenario_084,head_medicare_eligible,minimax-m3,prompt_ambiguity,age_disability,False,The model inferred that the 24-month waiting period was satisfied from the dollar amounts of disability benefits. Annual benefit amounts do not establish whether the 24-month requirement is met. The output is excluded from scoring because total duration is unstated. +us,scenario_084,head_medicare_eligible,muse-spark-1.3,prompt_ambiguity,age_disability,False,"The model treated $24,828 of SSDI income plus disability as qualifying for Medicare. The modeled disability pathway requires at least 24 months of SSDI receipt; the facts leave duration unstated, and this output is excluded from scoring." +us,scenario_084,head_medicare_eligible,muse-wonder,prompt_ambiguity,age_disability,False,"The model granted Medicare on disability grounds at age 62 from SSDI receipt alone. The modeled disability pathway requires at least 24 months of SSDI receipt; the facts leave duration unstated, and this output is excluded from scoring." +us,scenario_084,head_medicare_eligible,qwen-3.7-max,prompt_ambiguity,age_disability,False,The model cited the 24-month SSDI rule but treated the constant full-year disability and SSDI status as satisfying it. A status held constant through one tax year does not establish when SSDI receipt began. The output is excluded from scoring because total duration is unstated. us,scenario_084,snap,claude-sonnet-5,llm_error,thresholds_rates,False,"Sonnet derived monthly net income of $1,737.59 but never compared it to the SNAP net income limit of 100% FPL (about $1,340/month for one person), which that figure fails by roughly 30%, and it ignored both NC's 200%-FPL BBCE gross cap (about $2,680/month against its own $2,769) and the $56,500 in bank assets against the elderly/disabled resource limit of roughly $4,650. Its own benefit formula returned $0 because 30% of net income ($521.28) exceeds the one-person maximum allotment ($298), after which it discarded that result and substituted an unsupported $183/month figure attributed to a conditional minimum benefit, a rule that provides $23-$24, not $183. It further inflated the excess medical deduction by double-counting the same $3,600 premium (listed once as health insurance premiums excluding Medicare Part B and again as other health insurance premiums) and by including $1,054 of non-prescription over-the-counter costs, which are not deductible medical expenses." us,scenario_084,snap,deepseek-v4-pro-0813,llm_error,thresholds_rates,False,"DeepSeek asserted the household passes the net income test after the standard and medical deductions, but net income of about $1,738/month exceeds the one-person net income limit near $1,340/month, gross income of $2,769/month exceeds North Carolina's 200%-FPL BBCE gross cap of about $2,680/month, and $56,500 in countable resources exceeds the elderly/disabled asset limit of roughly $4,650. Having wrongly cleared eligibility, it applied the $23/month minimum allotment for one- and two-person households, a floor that attaches only after a household qualifies; an income-ineligible household receives $0, not $276." us,scenario_085,federal_income_tax_before_refundable_credits,claude-fable-5,llm_error,other,False,"Its reasoning reproduced the reference exactly: AGI $45,574, deductions of $24,150 including the $6,000 senior deduction, taxable income $21,424, and tax of about $2,323. It then submitted 940, which contradicts its own computation." @@ -7519,94 +7694,96 @@ us,scenario_085,payroll_tax,gpt-5.4-nano,llm_error,other,False,"The model correc us,scenario_085,payroll_tax,kimi-k2.6,parse_contract_failure,missing_output,False,"The model supplied no payroll-tax value or explanation, so it failed the required structured-output contract." us,scenario_085,snap,kimi-k2.6,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. us,scenario_085,ssi,kimi-k2.6,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. -us,scenario_085,state_income_tax_before_refundable_credits,claude-fable-5,llm_error,state_local_rule,False,"The model correctly reduced PA taxable income to $1,675 of interest. It then ruled out Tax Forgiveness by counting the $27,426 of Social Security and the pension income toward eligibility income. Schedule SP eligibility income leaves out both, so it is $1,675, which is under the $6,500 single limit and qualifies for 100% forgiveness, bringing the $51.42 to $0." -us,scenario_085,state_income_tax_before_refundable_credits,claude-fable-5.1,llm_error,state_local_rule,False,"The model said total eligibility income far exceeds the PA Tax Forgiveness limits. Schedule SP eligibility income excludes Social Security and exempt retirement distributions, so it is only the $1,675 of interest, under the $6,500 limit. With 100% forgiveness, the $51.42 gross tax becomes $0." -us,scenario_085,state_income_tax_before_refundable_credits,claude-haiku-4.5,llm_error,taxable_income_or_deductions,False,"The model taxed all $58,949 of income, including Social Security and retirement distributions, both of which PA exempts for a 67-year-old retiree. It also applied an $8,700 PA standard deduction that does not exist and used a 3.077% rate. The correct base is $1,675 of interest, and full Tax Forgiveness reduces the tax on it to $0." -us,scenario_085,state_income_tax_before_refundable_credits,claude-opus-4.7,llm_error,state_local_rule,False,"The model taxed the $1,675 of interest at 3.07% and stopped there, never applying PA Tax Forgiveness. Eligibility income is just the $1,675 of interest, under the $6,500 single limit, so 100% forgiveness reduces the tax to $0 rather than about $51." -us,scenario_085,state_income_tax_before_refundable_credits,claude-opus-4.8,llm_error,state_local_rule,False,"The model correctly exempted Social Security and retirement income and computed $51.42 on the interest. It then left out the nonrefundable PA Tax Forgiveness credit. With $1,675 of eligibility income, far below the $6,500 single limit, the household gets 100% forgiveness and owes $0." -us,scenario_085,state_income_tax_before_refundable_credits,claude-opus-5.5,llm_error,state_local_rule,False,"The model assumed eligibility income included retirement income and therefore exceeded the Tax Forgiveness limit. Schedule SP eligibility income excludes Social Security and exempt retirement distributions, leaving $1,675, so 100% forgiveness applies and the tax is $0." -us,scenario_085,state_income_tax_before_refundable_credits,claude-sonnet-4.6,llm_error,state_local_rule,False,"The model said no PA nonrefundable credits apply because there are no children or special credits. It overlooked PA Tax Forgiveness (Schedule SP), which applies to a single filer with $1,675 of eligibility income, under the $6,500 limit. That credit forgives the full tax, so the answer is $0, not $51." -us,scenario_085,state_income_tax_before_refundable_credits,claude-sonnet-5,llm_error,state_local_rule,False,"The model's reasoning arrived at $51 on the interest income, but it submitted an unsupported $500. Even the $51 figure misses PA Tax Forgiveness: eligibility income is $1,675, under the $6,500 single limit, so 100% forgiveness reduces the tax to $0." -us,scenario_085,state_income_tax_before_refundable_credits,deepseek-v4-flash-0731,llm_error,state_local_rule,False,"The model correctly isolated the $1,675 of taxable interest but never applied PA Tax Forgiveness. Eligibility income of $1,675 is below the $6,500 single limit, so the household gets 100% forgiveness and owes $0." -us,scenario_085,state_income_tax_before_refundable_credits,deepseek-v4-pro,llm_error,state_local_rule,False,"The model subtracted a $1,250 senior interest exclusion that PA law does not provide. It also stated that no nonrefundable credits apply, missing PA Tax Forgiveness. Eligibility income of $1,675 is under the $6,500 limit, so 100% forgiveness reduces the tax to $0." -us,scenario_085,state_income_tax_before_refundable_credits,deepseek-v4-pro-0813,llm_error,state_local_rule,False,"The model stated that no PA nonrefundable credits apply. PA Tax Forgiveness does apply, because eligibility income is only the $1,675 of interest, under the $6,500 single limit, so 100% forgiveness reduces the $51 tax to $0." -us,scenario_085,state_income_tax_before_refundable_credits,deepseek-v4.1-flash,llm_error,state_local_rule,False,"The model computed 3.07% of $1,675 and did not apply PA Tax Forgiveness. With $1,675 of eligibility income, under the $6,500 single limit, the full forgiveness credit reduces the tax to $0." -us,scenario_085,state_income_tax_before_refundable_credits,gemini-3-flash-preview,llm_error,state_local_rule,False,"The model correctly exempted retirement and Social Security income but did not apply the PA Tax Forgiveness credit. Eligibility income of $1,675 is under the $6,500 limit, so 100% forgiveness reduces the tax to $0." -us,scenario_085,state_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,taxable_income_or_deductions,False,"The model's $1,782 implies about $58,000 of PA taxable income, nearly the household's total income. That means it taxed the pension, IRA, and 401(k) distributions, which PA exempts for a 67-year-old retiree. The correct base is $1,675 of interest, and PA Tax Forgiveness reduces the tax on it to $0." -us,scenario_085,state_income_tax_before_refundable_credits,gemini-3.5-flash,llm_error,state_local_rule,False,"The model taxed the $1,675 of interest at 3.07% and stopped without applying PA Tax Forgiveness. Eligibility income is $1,675, under the $6,500 single limit, so the tax is fully forgiven to $0." -us,scenario_085,state_income_tax_before_refundable_credits,gemini-3.6-flash,llm_error,state_local_rule,False,"The model's exemptions for retirement income and Social Security were correct, but it left out the nonrefundable PA Tax Forgiveness credit. That credit fully offsets the $51.42 because eligibility income ($1,675) is under the $6,500 limit, giving $0." -us,scenario_085,state_income_tax_before_refundable_credits,gemini-3.7-flash,llm_error,state_local_rule,False,"The model correctly isolated $1,675 of interest but did not apply PA Tax Forgiveness. Eligibility income of $1,675 qualifies for 100% forgiveness under the $6,500 single limit, so the tax is $0." -us,scenario_085,state_income_tax_before_refundable_credits,gemini-3.8-flash,llm_error,state_local_rule,False,"The model stopped at the $51.42 gross tax on interest and never applied PA Tax Forgiveness. Eligibility income is $1,675, under the $6,500 limit, so 100% forgiveness reduces the tax to $0." -us,scenario_085,state_income_tax_before_refundable_credits,glm-5.2,llm_error,state_local_rule,False,"The model correctly exempted Social Security and retirement distributions but did not apply PA Tax Forgiveness. With $1,675 of eligibility income against the $6,500 single limit, the $51.42 tax is fully forgiven to $0." -us,scenario_085,state_income_tax_before_refundable_credits,gpt-5.5,llm_error,state_local_rule,False,"The model said no nonrefundable credits apply. PA Tax Forgiveness applies because eligibility income is only the $1,675 of interest, under the $6,500 single limit, so 100% forgiveness reduces the tax to $0." -us,scenario_085,state_income_tax_before_refundable_credits,gpt-5.6-luna,llm_error,state_local_rule,False,"The model computed 3.07% of $1,675 and left out the PA Tax Forgiveness credit. Eligibility income of $1,675 falls under the $6,500 limit, so the household gets 100% forgiveness and owes $0." -us,scenario_085,state_income_tax_before_refundable_credits,gpt-5.6-terra,llm_error,state_local_rule,False,"The model correctly reduced PA taxable income to $1,675 of interest but never applied PA Tax Forgiveness. Eligibility income of $1,675, under the $6,500 single limit, qualifies for full forgiveness, so the tax is $0." -us,scenario_085,state_income_tax_before_refundable_credits,gpt-6-astra,llm_error,state_local_rule,False,"The model said total household income rules out Tax Forgiveness. Schedule SP eligibility income excludes Social Security and exempt retirement distributions, so it is only $1,675, under the $6,500 limit, and 100% forgiveness reduces the tax to $0." -us,scenario_085,state_income_tax_before_refundable_credits,gpt-6-luna,llm_error,state_local_rule,False,"The model taxed the $1,675 of interest at 3.07% without applying PA Tax Forgiveness. Eligibility income of $1,675 is under the $6,500 single limit, so the tax is fully forgiven to $0." -us,scenario_085,state_income_tax_before_refundable_credits,gpt-6-sol,llm_error,state_local_rule,False,"The model correctly exempted Social Security and retirement distributions but left out the PA Tax Forgiveness credit. Eligibility income of $1,675 qualifies for 100% forgiveness under the $6,500 limit, so the tax is $0, not $51.42." -us,scenario_085,state_income_tax_before_refundable_credits,gpt-6.1-sol,llm_error,state_local_rule,False,"The model stated that no nonrefundable credit applies, missing PA Tax Forgiveness. Eligibility income is $1,675, under the $6,500 single limit, so the full forgiveness credit reduces the tax to $0." -us,scenario_085,state_income_tax_before_refundable_credits,grok-4.3,llm_error,state_local_rule,False,"The model taxed the $1,675 of interest at the flat rate and stopped without applying PA Tax Forgiveness. Eligibility income of $1,675 under the $6,500 limit means 100% forgiveness and $0 tax." -us,scenario_085,state_income_tax_before_refundable_credits,grok-4.5,llm_error,taxable_income_or_deductions,False,"The model taxed $29,848 of pension, IRA, and 401(k) distributions. PA exempts these when received by a retiree past retirement age, as this 67-year-old is. That leaves $1,675 of interest, and since eligibility income is under the $6,500 limit, Tax Forgiveness reduces the tax to $0." -us,scenario_085,state_income_tax_before_refundable_credits,grok-4.7,llm_error,state_local_rule,False,"The model correctly limited the base to $1,675 of interest but did not apply PA Tax Forgiveness. Eligibility income of $1,675 qualifies for 100% forgiveness under the $6,500 single limit, so the tax is $0." -us,scenario_085,state_income_tax_before_refundable_credits,grok-build-0.1,llm_error,state_local_rule,False,"The model computed 3.07% of $1,675 and never applied the nonrefundable PA Tax Forgiveness credit. That credit fully forgives the tax because eligibility income ($1,675) is under the $6,500 limit, giving $0." -us,scenario_085,state_income_tax_before_refundable_credits,inkling,llm_error,taxable_income_or_deductions,False,"The model taxed $31,523, which includes pension, IRA, and 401(k) distributions that PA exempts for a 67-year-old retiree. It then denied Tax Forgiveness based on that inflated income. Correct eligibility income is the $1,675 of interest, under the $6,500 limit, so the tax is fully forgiven to $0." -us,scenario_085,state_income_tax_before_refundable_credits,kimi-k2.6,llm_error,state_local_rule,False,"The model correctly exempted retirement and Social Security income but stated that no nonrefundable credits apply, missing PA Tax Forgiveness. Eligibility income of $1,675 is under the $6,500 single limit, so 100% forgiveness reduces the tax to $0." -us,scenario_085,state_income_tax_before_refundable_credits,kimi-k3,llm_error,state_local_rule,False,"The model said PA Tax Forgiveness is unavailable because eligibility income is much higher. Schedule SP eligibility income excludes Social Security and exempt retirement distributions, so it is only $1,675, under the $6,500 limit, and the tax is fully forgiven to $0." -us,scenario_085,state_income_tax_before_refundable_credits,muse-spark-1.3,llm_error,state_local_rule,False,"The model taxed the $1,675 of interest at 3.07% but did not apply PA Tax Forgiveness. With $1,675 of eligibility income, under the $6,500 single limit, the tax is fully forgiven to $0." -us,scenario_085,state_income_tax_before_refundable_credits,muse-wonder,llm_error,state_local_rule,False,"The model correctly excluded retirement and Social Security income but left out the PA Tax Forgiveness credit. Eligibility income of $1,675 qualifies for 100% forgiveness under the $6,500 limit, giving $0." -us,scenario_085,state_income_tax_before_refundable_credits,qwen-3.7-max,llm_error,taxable_income_or_deductions,False,"The model included $29,848 of pension, IRA, and 401(k) distributions in PA taxable income and stated that no nonrefundable credits apply. PA exempts retirement distributions received by a retiree past retirement age, which leaves $1,675 of interest. PA Tax Forgiveness then eliminates that tax, so the answer is $0." +us,scenario_085,state_income_tax_before_refundable_credits,claude-fable-5,llm_error,state_local_rule,False,"It correctly limited Pennsylvania taxable income to $1,675 of interest. It then ruled out Tax Forgiveness by wrongly counting Social Security and pension income in eligibility income, but Schedule SP eligibility income leaves out both. The actual eligibility income of $1,675 is under the $6,500 single limit, so 100% forgiveness cuts the $51.42 to $0." +us,scenario_085,state_income_tax_before_refundable_credits,claude-fable-5.1,llm_error,state_local_rule,False,"It said eligibility income 'far exceeds' the Tax Forgiveness limits, wrongly counting Social Security and exempt retirement distributions. Schedule SP eligibility income here is only the $1,675 of interest, which earns 100% forgiveness of the $51.42 and leaves $0." +us,scenario_085,state_income_tax_before_refundable_credits,claude-haiku-4.5,llm_error,taxable_income_or_deductions,False,"It taxed Social Security, pension, IRA and 401(k) income, even though Pennsylvania exempts all of these for someone aged 67. It also applied an $8,700 standard deduction that Pennsylvania does not have. The only taxable income is $1,675 of interest, and full Tax Forgiveness reduces that tax to $0." +us,scenario_085,state_income_tax_before_refundable_credits,claude-opus-4.7,llm_error,state_local_rule,False,"It stopped at gross tax on the $1,675 of interest and also misrounded 51.42 to 51.45. It never applied Pennsylvania Tax Forgiveness, which fully forgives the tax because eligibility income ($1,675, excluding Social Security and retirement income) is below the $6,500 single limit." +us,scenario_085,state_income_tax_before_refundable_credits,claude-opus-4.8,llm_error,state_local_rule,False,"It correctly found that only the $1,675 of interest is taxable. It then left out the nonrefundable Pennsylvania Tax Forgiveness credit, which fully cancels the $51.42 because eligibility income is under the $6,500 single limit." +us,scenario_085,state_income_tax_before_refundable_credits,claude-opus-5.5,llm_error,state_local_rule,False,"It assumed eligibility income included retirement income and was above the forgiveness limit. Schedule SP eligibility income leaves out Social Security and exempt retirement distributions, so it is $1,675, which qualifies for 100% Tax Forgiveness and reduces the tax to $0." +us,scenario_085,state_income_tax_before_refundable_credits,claude-sonnet-4.6,llm_error,state_local_rule,False,"It wrongly said no nonrefundable credits apply. Pennsylvania Tax Forgiveness covers a single filer whose eligibility income ($1,675 of interest) is below $6,500, which cuts the $51 of tax to $0." +us,scenario_085,state_income_tax_before_refundable_credits,claude-sonnet-5,llm_error,state_local_rule,False,"Its reasoning reached $51 on the interest alone, but it submitted an invented $500 that contradicts that calculation. It also never applied Pennsylvania Tax Forgiveness, which reduces the tax to $0 because eligibility income of $1,675 is below the single-filer limit." +us,scenario_085,state_income_tax_before_refundable_credits,deepseek-v4-flash-0731,llm_error,state_local_rule,False,"It calculated 3.07% of the $1,675 of interest but left out Pennsylvania Tax Forgiveness. Because eligibility income excludes Social Security and exempt pensions, it is only $1,675, which qualifies for 100% forgiveness and brings the tax to $0." +us,scenario_085,state_income_tax_before_refundable_credits,deepseek-v4-pro,llm_error,state_local_rule,False,"It made up a $1,250 interest exclusion for people aged 59.5 and over, which Pennsylvania does not have. It also said no state nonrefundable credits apply, missing Tax Forgiveness. With eligibility income of $1,675 below $6,500, forgiveness removes the entire tax, leaving $0." +us,scenario_085,state_income_tax_before_refundable_credits,deepseek-v4-pro-0813,llm_error,state_local_rule,False,"It wrongly said no Pennsylvania nonrefundable credits apply. Tax Forgiveness fully offsets the $51.42 on interest, because the single filer's eligibility income of $1,675 is below the $6,500 limit for 100% forgiveness." +us,scenario_085,state_income_tax_before_refundable_credits,deepseek-v4.1-flash,llm_error,state_local_rule,False,"It stopped at gross tax of 3.07% on the $1,675 of interest and never applied Pennsylvania Tax Forgiveness. Eligibility income excludes Social Security and exempt retirement income, so forgiveness is 100% and the tax is $0." +us,scenario_085,state_income_tax_before_refundable_credits,gemini-3-flash-preview,llm_error,state_local_rule,False,"It correctly exempted Social Security and retirement income but did not apply the nonrefundable Tax Forgiveness credit. Eligibility income of $1,675 is below the $6,500 single limit, so the $51.42 is fully forgiven, leaving $0." +us,scenario_085,state_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,taxable_income_or_deductions,False,"Its $1,782 matches 3.07% applied to roughly $58,000, which is nearly all of the household's income, even though it claimed to exclude Social Security. It did not exempt the pension, IRA and 401(k) distributions that Pennsylvania exempts at age 67, and it never applied Tax Forgiveness, which reduces the tax on the $1,675 of interest to $0." +us,scenario_085,state_income_tax_before_refundable_credits,gemini-3.5-flash,llm_error,state_local_rule,False,"It taxed only the $1,675 of interest but left out Pennsylvania Tax Forgiveness. With eligibility income under $6,500 for a single filer, forgiveness is 100% and the tax before refundable credits is $0." +us,scenario_085,state_income_tax_before_refundable_credits,gemini-3.6-flash,llm_error,state_local_rule,False,"It treated $51.42 on the interest as the final liability and never applied the Schedule SP Tax Forgiveness credit. That credit fully forgives the tax because eligibility income, which excludes Social Security and exempt pensions, is only $1,675." +us,scenario_085,state_income_tax_before_refundable_credits,gemini-3.7-flash,llm_error,state_local_rule,False,"It left out Pennsylvania Tax Forgiveness. Eligibility income of $1,675 is below the $6,500 single-filer limit, so the $51.42 of tax on interest is forgiven in full, leaving $0." +us,scenario_085,state_income_tax_before_refundable_credits,gemini-3.8-flash,llm_error,state_local_rule,False,"It stopped at gross tax on the $1,675 of interest without applying Tax Forgiveness. That credit is 100% here because Social Security and exempt retirement distributions are left out of eligibility income." +us,scenario_085,state_income_tax_before_refundable_credits,glm-5.2,llm_error,state_local_rule,False,"It correctly found the $1,675 taxable base but never applied the nonrefundable Pennsylvania Tax Forgiveness credit. That credit eliminates the $51.42 because the single filer's eligibility income is below $6,500." +us,scenario_085,state_income_tax_before_refundable_credits,gpt-5.5,llm_error,state_local_rule,False,"It wrongly said no nonrefundable credits apply. Pennsylvania Tax Forgiveness fully forgives the tax on the $1,675 of interest, because eligibility income, which excludes Social Security and exempt pensions, is below the $6,500 single limit." +us,scenario_085,state_income_tax_before_refundable_credits,gpt-5.6-luna,llm_error,state_local_rule,False,"It stopped at 3.07% of the $1,675 of interest and left out Tax Forgiveness. Eligibility income of $1,675 qualifies for 100% forgiveness, which brings the tax to $0." +us,scenario_085,state_income_tax_before_refundable_credits,gpt-5.6-terra,llm_error,state_local_rule,False,"It correctly excluded retirement income and Social Security but did not apply the nonrefundable Pennsylvania Tax Forgiveness credit. That credit fully cancels the $51.42 because eligibility income is only $1,675." +us,scenario_085,state_income_tax_before_refundable_credits,gpt-6-astra,llm_error,state_local_rule,False,"It said total household income rules out Tax Forgiveness, but Schedule SP eligibility income leaves out Social Security and exempt retirement distributions. The actual eligibility income is $1,675, which qualifies for 100% forgiveness and brings the tax to $0." +us,scenario_085,state_income_tax_before_refundable_credits,gpt-6-luna,llm_error,state_local_rule,False,"It taxed the $1,675 of interest at 3.07% but left out Pennsylvania Tax Forgiveness. With eligibility income below the $6,500 single limit, forgiveness removes the entire tax, leaving $0." +us,scenario_085,state_income_tax_before_refundable_credits,gpt-6-sol,llm_error,state_local_rule,False,"It stopped at gross tax on the interest and never applied Tax Forgiveness. Because Social Security and retirement income are left out of eligibility income, eligibility income is $1,675 and forgiveness is 100%." +us,scenario_085,state_income_tax_before_refundable_credits,gpt-6.1-sol,llm_error,state_local_rule,False,"It wrongly said no nonrefundable credit applies. Pennsylvania Tax Forgiveness fully offsets the $51.42, because the single filer's eligibility income of $1,675 is below the $6,500 limit." +us,scenario_085,state_income_tax_before_refundable_credits,gpt-6.1-terra,llm_error,state_local_rule,False,"It treated $51.42 on the interest as the final liability and left out the nonrefundable Tax Forgiveness credit. That credit reduces the tax to $0 because eligibility income is only $1,675." +us,scenario_085,state_income_tax_before_refundable_credits,grok-4.3,llm_error,state_local_rule,False,"It taxed the $1,675 of interest but never applied Pennsylvania Tax Forgiveness. Eligibility income excludes Social Security and exempt pensions, so it falls below $6,500 and earns 100% forgiveness, leaving $0." +us,scenario_085,state_income_tax_before_refundable_credits,grok-4.5,llm_error,taxable_income_or_deductions,False,"It taxed $31,523 of pension, IRA and 401(k) distributions plus interest. Pennsylvania exempts retirement distributions received after retirement age by a 67-year-old, so only the $1,675 of interest is taxable. It also said no credits apply, missing Tax Forgiveness, which reduces that tax to $0." +us,scenario_085,state_income_tax_before_refundable_credits,grok-4.7,llm_error,state_local_rule,False,"It correctly limited the base to $1,675 of interest but did not apply the nonrefundable Tax Forgiveness credit. That credit fully forgives the tax because eligibility income is below the $6,500 single limit." +us,scenario_085,state_income_tax_before_refundable_credits,grok-build-0.1,llm_error,state_local_rule,False,"It stopped at 3.07% of the $1,675 of interest and left out Pennsylvania Tax Forgiveness. With eligibility income of $1,675, which excludes Social Security and retirement income, the tax is forgiven in full, leaving $0." +us,scenario_085,state_income_tax_before_refundable_credits,inkling,llm_error,taxable_income_or_deductions,False,"It counted pension, IRA and 401(k) distributions in Pennsylvania taxable income, even though they are exempt for a 67-year-old retiree. Because of that, it wrongly ruled out Tax Forgiveness. The actual taxable and eligibility income is $1,675 of interest, which qualifies for 100% forgiveness and a tax of $0." +us,scenario_085,state_income_tax_before_refundable_credits,kimi-k2.6,llm_error,state_local_rule,False,"It wrongly said no nonrefundable credits apply. Pennsylvania Tax Forgiveness fully offsets the $51.42 on interest because the single filer's eligibility income of $1,675 is below the $6,500 limit." +us,scenario_085,state_income_tax_before_refundable_credits,kimi-k3,llm_error,state_local_rule,False,"It said Tax Forgiveness is unavailable because eligibility income is too high, wrongly counting Social Security and exempt retirement distributions. Schedule SP eligibility income is only the $1,675 of interest, which qualifies for 100% forgiveness and a tax of $0." +us,scenario_085,state_income_tax_before_refundable_credits,muse-spark-1.3,llm_error,state_local_rule,False,"It taxed only the $1,675 of interest but never applied the nonrefundable Tax Forgiveness credit. That credit fully forgives the $51.42 because eligibility income is below the $6,500 single limit." +us,scenario_085,state_income_tax_before_refundable_credits,muse-wonder,llm_error,state_local_rule,False,"It stopped at gross tax on the interest and left out Pennsylvania Tax Forgiveness. Eligibility income excludes Social Security and exempt pensions, so it is $1,675 and earns 100% forgiveness, leaving $0." +us,scenario_085,state_income_tax_before_refundable_credits,qwen-3.7-max,llm_error,taxable_income_or_deductions,False,"It treated $29,848 of pension, IRA and 401(k) distributions as Pennsylvania taxable income, even though Pennsylvania exempts retirement distributions for a 67-year-old retiree. It also said no credits apply, missing Tax Forgiveness, which fully forgives the tax on the remaining $1,675 of interest." us,scenario_086,child1_chip_eligible,gpt-5.4-mini,llm_error,categorical_eligibility,False,"The model treated Medicaid ineligibility as sufficient for CHIP eligibility and never applied Georgia’s CHIP income limit. Although the 12-year-old satisfies the age criterion, the household fails the CHIP income criterion, so the child is not eligible." us,scenario_086,child1_medicaid_eligible,claude-opus-4.7,llm_error,categorical_eligibility,False,"The model correctly found that income exceeds Georgia’s child Medicaid limit, then reversed its result by treating PeachCare/CHIP as part of PolicyEngine’s Medicaid output. Medicaid and CHIP are separate benchmark variables, and child1 qualifies for no Medicaid category at 3.44 times FPL." us,scenario_086,child1_medicaid_eligible,claude-sonnet-4.6,llm_error,taxable_income_or_deductions,False,"The model incorrectly deducted the head’s employer-sponsored insurance premiums from Medicaid MAGI and then asserted that $74,824 was within a roughly $50,487 limit. Those premiums do not reduce MAGI on the stated facts, and 3.44 times FPL exceeds Georgia’s child Medicaid thresholds." us,scenario_086,child1_medicaid_eligible,claude-sonnet-5,llm_error,household_unit_or_filing_status,False,"The model invented a three-person household despite the prompt listing only the head and child, then conflated the 247% FPL PeachCare/CHIP ceiling with Medicaid eligibility. For the actual two-person household, child1 is at 3.44 times FPL and has no Medicaid eligibility category." us,scenario_086,child1_medicaid_eligible,gpt-5.4-mini,llm_error,thresholds_rates,False,"The model relied on age-based categorical eligibility without applying Georgia’s income threshold for a 12-year-old child. Child1’s MAGI income level is 3.44 times FPL, above the applicable child Medicaid limits, leaving the Medicaid category as NONE." us,scenario_086,child1_medicaid_eligible,kimi-k2.6,parse_contract_failure,missing_output,False,"The model supplied no answer or explanation for child1_medicaid_eligible, violating the required output contract." -us,scenario_086,federal_income_tax_before_refundable_credits,claude-fable-5,llm_error,taxable_income_or_deductions,False,"It treated the $12,824 of Social Security dependent benefits as the child's income and left out the $10,900.40 taxable portion, capped the educator expense at $300, and subtracted $275 of auto loan interest that does not qualify. Its own arithmetic came to $1,925, but it submitted $3,305, which contradicts that working." -us,scenario_086,federal_income_tax_before_refundable_credits,claude-fable-5.1,llm_error,taxable_income_or_deductions,False,"It got AGI right but also subtracted $275 of auto loan interest. The OBBBA vehicle-loan deduction needs a qualifying new, US-assembled vehicle, which the facts do not give. It also used $17,000 as the top of the 10% HoH bracket instead of the 2026 figure of $17,700, so it taxed $48,137.40 instead of $48,412.90 and used the wrong bracket." -us,scenario_086,federal_income_tax_before_refundable_credits,claude-haiku-4.5,llm_error,taxable_income_or_deductions,False,"It filed Head as single with the 2024 $14,600 standard deduction instead of head of household with $24,150. It also included the full $12,824 of benefits instead of the 85% taxable amount, and subtracted ESI and other health premiums above the line, which is not allowed. It then submitted its pre-credit tax of $3,779 without subtracting the CTC." -us,scenario_086,federal_income_tax_before_refundable_credits,claude-haiku-5.5,llm_error,taxable_income_or_deductions,False,"It used a married-filing-jointly computation for a lone parent who files as head of household ($24,150 standard deduction). It also never added the $10,900.40 of taxable Social Security benefits to AGI, so its tax base was too small." -us,scenario_086,federal_income_tax_before_refundable_credits,claude-opus-4.7,llm_error,taxable_income_or_deductions,False,"It treated the Social Security dependent benefits as the child's income and left the $10,900.40 taxable portion out of Head's AGI. It also used a $23,000 HoH standard deduction instead of $24,150, a $17,000 top for the 10% bracket instead of $17,700, a $2,000 CTC instead of $2,200, and a $300 educator cap." -us,scenario_086,federal_income_tax_before_refundable_credits,claude-opus-4.8,llm_error,taxable_income_or_deductions,False,"It left the $10,900.40 of taxable Social Security out of AGI, used a $23,000 standard deduction, and then submitted $4,673, a pre-credit figure, even though its own text subtracts the CTC to reach $2,673. The correct result is $5,455.55 of tax on $48,412.90, less the $2,200 CTC." -us,scenario_086,federal_income_tax_before_refundable_credits,claude-opus-5,llm_error,taxable_income_or_deductions,False,"It said the $12,824 of benefits was not taxable at this income. In fact provisional income of about $68,074 is far above the $34,000 HoH threshold, so $10,900.40 is taxable. It also used a $24,500 standard deduction and a $2,000 CTC instead of $24,150 and $2,200." -us,scenario_086,federal_income_tax_before_refundable_credits,claude-opus-5.5,llm_error,taxable_income_or_deductions,False,"Everything matched except the educator expense: it capped the deduction at $300, but the full $337.50 is deductible for 2026. That left $37.50 too much taxable income ($48,450.40 instead of $48,412.90) and $4.50 too much tax." -us,scenario_086,federal_income_tax_before_refundable_credits,claude-sonnet-4.6,llm_error,taxable_income_or_deductions,False,"It assumed TCJA expired in 2026 and applied pre-TCJA rules: personal exemptions, a 15% bracket, a $1,000 CTC, and a single-filer standard deduction. OBBBA made the TCJA structure permanent, so 2026 has a $24,150 HoH deduction and a $2,200 CTC. It also left the $10,900.40 of taxable Social Security out of Head's AGI." -us,scenario_086,federal_income_tax_before_refundable_credits,claude-sonnet-5,llm_error,taxable_income_or_deductions,False,"It treated the benefits as non-taxable even though provisional income is well over $34,000, so $10,900.40 belongs in AGI. It also used outdated parameters (a $23,350 deduction, a 10% bracket ending at $16,550, a $2,000 CTC) and then added an unexplained upward adjustment to reach $3,892." -us,scenario_086,federal_income_tax_before_refundable_credits,claude-sonnet-5.5,llm_error,taxable_income_or_deductions,False,"It subtracted $275 of auto loan interest as a deduction. The OBBBA qualified passenger vehicle loan interest deduction needs a qualifying new vehicle, which the facts do not establish. That understated taxable income by $275 and tax by $33, giving $3,222 instead of $3,255.55." -us,scenario_086,federal_income_tax_before_refundable_credits,deepseek-v4-flash-0731,llm_error,taxable_income_or_deductions,False,"It used pre-OBBBA parameters: a $23,100 HoH standard deduction instead of $24,150 and a $2,000 CTC instead of $2,200. It also capped the educator expense at $300 and estimated the tax roughly at about $5,600 instead of $5,455.55." -us,scenario_086,federal_income_tax_before_refundable_credits,deepseek-v4-pro,llm_error,taxable_income_or_deductions,False,"It applied pre-TCJA law, with an $11,000 standard deduction, personal exemptions, a 15% bracket and a $1,000 CTC, instead of the 2026 OBBBA rules. It also subtracted $1,560 of non-employer health premiums from wages and left the $10,900.40 of taxable Social Security out of AGI." -us,scenario_086,federal_income_tax_before_refundable_credits,deepseek-v4-pro-0813,llm_error,taxable_income_or_deductions,False,"Its taxable Social Security of $10,900.40 was right, but it used the pre-OBBBA $23,100 HoH standard deduction instead of $24,150 and a $2,000 CTC instead of $2,200. It also capped the educator expense at $300, which overstated taxable income by about $1,087." -us,scenario_086,federal_income_tax_before_refundable_credits,deepseek-v4.1-flash,llm_error,taxable_income_or_deductions,False,"It applied TCJA-sunset rules: a $12,200 standard deduction, two personal exemptions, a 15% bracket and a $1,000 CTC. For 2026, OBBBA sets a $24,150 HoH deduction, 10%/12% brackets, no exemptions and a $2,200 CTC." -us,scenario_086,federal_income_tax_before_refundable_credits,gemini-3-flash-preview,llm_error,taxable_income_or_deductions,False,"It assumed TCJA expired, so it used personal exemptions, a 15% bracket and a $1,000 CTC instead of the OBBBA $24,150 HoH deduction and $2,200 CTC. It also subtracted the $19,648 of ESI premiums from the $62,000, even though that figure is the employment income that enters gross income." -us,scenario_086,federal_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,taxable_income_or_deductions,False,"It included all $12,824 of Social Security benefits instead of the 85% cap ($10,900.40). It also used a $15,300 single-style standard deduction instead of the $24,150 HoH deduction and a $2,000 CTC instead of $2,200, and its $1,782 does not follow from those inputs." -us,scenario_086,federal_income_tax_before_refundable_credits,gemini-3.1-pro-preview,llm_error,taxable_income_or_deductions,False,"Its AGI of about $72,560 was correct, but it assumed the TCJA individual provisions expired. That restored personal exemptions, a 15% bracket and a $1,000 CTC, whereas OBBBA keeps the $24,150 HoH deduction, 10%/12% brackets and a $2,200 CTC for 2026." -us,scenario_086,federal_income_tax_before_refundable_credits,gemini-3.5-flash,llm_error,taxable_income_or_deductions,False,"It applied TCJA-expiration rules ($15,000 HoH deduction, $10,100 of exemptions, $1,000 CTC) instead of the 2026 OBBBA parameters. It also subtracted the $19,648 of ESI premiums from the $62,000 of employment income." -us,scenario_086,federal_income_tax_before_refundable_credits,gemini-3.5-flash-lite,llm_error,taxable_income_or_deductions,False,"It gave no derivation. The correct figure is $48,412.90 of taxable income (AGI $72,562.90 less $24,150), $5,455.55 of tax, less the $2,200 CTC. Its $3,043 is $212.55 too low, which matches understating taxable income by about $1,771 at the 12% rate." -us,scenario_086,federal_income_tax_before_refundable_credits,gemini-3.6-flash,llm_error,taxable_income_or_deductions,False,"It applied a $2,000 CTC instead of the 2026 $2,200 credit. Its implied pre-credit tax of $5,678 is about $222 too high, which matches using a pre-OBBBA standard deduction smaller than $24,150 and a 10% bracket ending at $17,000 instead of $17,700." -us,scenario_086,federal_income_tax_before_refundable_credits,gemini-3.7-flash,llm_error,taxable_income_or_deductions,False,"It said it applied personal exemptions, which do not exist for 2026 under OBBBA. That shrank taxable income far below the correct $48,412.90 and produced $1,888.74 instead of $5,455.55 of tax less the $2,200 CTC." -us,scenario_086,federal_income_tax_before_refundable_credits,gemini-3.8-flash,llm_error,taxable_income_or_deductions,False,"Its taxable Social Security was right, but it used a $22,500 HoH standard deduction instead of $24,150, a 10% bracket ending at $17,000 instead of $17,700, and a $2,000 CTC instead of $2,200. It also capped the educator expense at $300." -us,scenario_086,federal_income_tax_before_refundable_credits,gemini-4-argon,llm_error,taxable_income_or_deductions,False,"It used the correct $2,200 CTC, but its implied pre-credit tax of $5,557.58 is $102 above the $5,455.55 that comes from $48,412.90 of taxable income. That means it overstated taxable income by about $850, which matches using a standard deduction below $24,150." -us,scenario_086,federal_income_tax_before_refundable_credits,glm-5.2,llm_error,taxable_income_or_deductions,False,"It treated the Social Security dependent benefits as the child's non-taxable income and left the $10,900.40 taxable portion out of Head's AGI. It also used a $22,500 standard deduction, a $2,000 CTC and a $300 educator cap instead of $24,150, $2,200 and the full $337.50." -us,scenario_086,federal_income_tax_before_refundable_credits,glm-5.3,llm_error,taxable_income_or_deductions,False,"Its AGI ($72,562) and CTC ($2,200) were correct, but it computed $6,347 of tax on about $48,212 of taxable income. At the 2026 HoH rates (10% to $17,700, 12% above) that income produces only about $5,430. The bracket arithmetic overstated tax by roughly $900." -us,scenario_086,federal_income_tax_before_refundable_credits,gpt-5.4-mini,llm_error,taxable_income_or_deductions,False,"It claimed the standard deduction and CTC eliminate all tax. In fact $48,412.90 of taxable income produces $5,455.55 of tax, and the $2,200 nonrefundable CTC leaves $3,255.55." -us,scenario_086,federal_income_tax_before_refundable_credits,gpt-5.4-nano,llm_error,taxable_income_or_deductions,False,"It built taxable income from wages minus the standard deduction and itemized medical deductions. It never added the $10,900.40 of taxable Social Security to AGI, and it brought in medical deductions that do not apply because the $24,150 standard deduction is larger." -us,scenario_086,federal_income_tax_before_refundable_credits,gpt-5.5,llm_error,taxable_income_or_deductions,False,"It left the $10,900.40 of taxable Social Security out of AGI and used a $22,500 standard deduction. It also wrongly reduced the nonrefundable CTC by a made-up $384 refundable share. The nonrefundable CTC is applied first, up to the tax liability, so the full $2,200 applies here." -us,scenario_086,federal_income_tax_before_refundable_credits,gpt-5.6-luna,llm_error,taxable_income_or_deductions,False,"It counted only 50% of benefits ($6,412) as taxable. Provisional income of about $68,074 is far above the $34,000 HoH upper threshold, so the 85% cap applies and $10,900.40 is taxable." -us,scenario_086,federal_income_tax_before_refundable_credits,gpt-5.6-terra,llm_error,taxable_income_or_deductions,False,"Its implied pre-credit tax of $5,469 matches taxing the correct $48,412.90 with a 10% bracket ending at $17,000 instead of the 2026 HoH top of $17,700. That adds $14 of tax before the $2,200 CTC." -us,scenario_086,federal_income_tax_before_refundable_credits,gpt-6-luna,llm_error,taxable_income_or_deductions,False,"Its brackets, standard deduction and CTC were correct, but it left the $10,900.40 of taxable Social Security (85% of the $12,824 of benefits received by Head) out of AGI. It also capped the educator expense at $300, so it taxed $37,550 instead of $48,412.90." -us,scenario_086,federal_income_tax_before_refundable_credits,grok-4.3,llm_error,taxable_income_or_deductions,False,"It left the $10,900.40 of taxable Social Security out of AGI. It also subtracted mortgage interest, but no interest amount was given and the standard deduction applies, so no mortgage interest deduction exists here." -us,scenario_086,federal_income_tax_before_refundable_credits,grok-4.5,llm_error,taxable_income_or_deductions,False,"Its AGI of $72,562 was correct, but it applied post-TCJA-expiration rules: a $12,389 deduction, $10,733 of personal exemptions, a 15% bracket and a $1,000 CTC. OBBBA keeps the $24,150 HoH deduction, 10%/12% brackets and a $2,200 CTC for 2026." -us,scenario_086,federal_income_tax_before_refundable_credits,grok-4.6,llm_error,taxable_income_or_deductions,False,"It assumed TCJA had sunset, so it used a $12,400 deduction, two $5,350 exemptions, a 15% bracket and a $1,000 CTC. For 2026, OBBBA sets a $24,150 HoH deduction, 10%/12% brackets and a $2,200 CTC." -us,scenario_086,federal_income_tax_before_refundable_credits,grok-4.7,llm_error,taxable_income_or_deductions,False,"It capped the educator expense at $300 instead of allowing the full $337.50, and miscomputed 85% of $12,824 as $10,890 instead of $10,900.40. It then put $5,464 of tax on $48,440, about $5 above the 2026 HoH bracket result." -us,scenario_086,federal_income_tax_before_refundable_credits,grok-build-0.1,llm_error,taxable_income_or_deductions,False,"Its AGI was correct, but it used inflated pre-TCJA parameters: a $12,538 deduction, $10,862 of exemptions, a 15% bracket and a $1,000 CTC. For 2026, OBBBA sets a $24,150 HoH deduction, 10%/12% brackets and a $2,200 CTC." -us,scenario_086,federal_income_tax_before_refundable_credits,inkling,llm_error,taxable_income_or_deductions,False,"It capped the educator expense at $300 instead of allowing the full $337.50, and understated taxable Social Security as $10,890 instead of $10,900.40. Rounding then gave $3,260 instead of $3,255.55." -us,scenario_086,federal_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"It returned no value or explanation for federal_income_tax_before_refundable_credits, so there was nothing to score. The correct derivation gives $5,455.55 of tax on $48,412.90 of taxable income, less the $2,200 CTC." -us,scenario_086,federal_income_tax_before_refundable_credits,kimi-k3,llm_error,taxable_income_or_deductions,False,"It subtracted $275 of auto loan interest, but the OBBBA vehicle-loan interest deduction needs a qualifying new vehicle and none is listed. That lowered taxable income to $48,137.40 instead of $48,412.90, so it came out $33 low." -us,scenario_086,federal_income_tax_before_refundable_credits,minimax-m3,llm_error,taxable_income_or_deductions,False,"It filed Head as single (a $15,000 deduction and single brackets) instead of head of household with a qualifying 12-year-old ($24,150 deduction, 10% bracket to $17,700). It also left the $10,900.40 of taxable Social Security out of AGI and used a $2,000 CTC instead of $2,200." -us,scenario_086,federal_income_tax_before_refundable_credits,muse-spark-1.3,llm_error,taxable_income_or_deductions,False,"It skipped the $337.50 educator expense deduction, setting AGI equal to gross income of about $72,900, so it taxed $48,750 instead of $48,412.90. It also overstated the tax on that base ($5,509 instead of about $5,496)." -us,scenario_086,federal_income_tax_before_refundable_credits,muse-wonder,llm_error,taxable_income_or_deductions,False,"It overstated taxable income at $49,275 instead of $48,412.90 and used a 10% bracket ending at $17,000 instead of the 2026 HoH top of $17,700. Together these pushed the pre-credit tax to $5,573 instead of $5,455.55." -us,scenario_086,federal_income_tax_before_refundable_credits,ox-alpha,llm_error,taxable_income_or_deductions,False,"It filed Head as single ($16,100 deduction and single brackets reaching 22%) instead of head of household, and deducted $275 of auto loan interest that does not qualify. It also subtracted only $500 of the CTC; the full $2,200 is nonrefundable up to the tax liability, and the $1,700 refundable cap applies only to the leftover ACTC." -us,scenario_086,federal_income_tax_before_refundable_credits,qwen-3.7-max,llm_error,taxable_income_or_deductions,False,"It treated a parent and child as married filing jointly, using the MFJ base amount and a $31,200 standard deduction with MFJ brackets. The correct status is head of household, with a $24,150 deduction and the 10% bracket ending at $17,700. It also used a $2,000 CTC instead of $2,200." -us,scenario_086,federal_income_tax_before_refundable_credits,qwen3.8-max,llm_error,taxable_income_or_deductions,False,"It applied a $32,200 MFJ standard deduction to a head-of-household filer and excluded the Social Security benefits entirely. It then claimed taxable income was $0, which is wrong even on its own numbers ($74,824 less $32,200 is far above zero)." +us,scenario_086,federal_income_tax_before_refundable_credits,claude-fable-5,llm_error,taxable_income_or_deductions,False,"It treated the $12,824 of Social Security dependent benefits as the child's income, so it left out the $10,900.40 (85%) taxable to the head. It also capped the educator expense at $300 and deducted $275 of auto loan interest that the reference does not allow. It then submitted $3,305, which does not match its own computed $1,925." +us,scenario_086,federal_income_tax_before_refundable_credits,claude-fable-5.1,llm_error,taxable_income_or_deductions,False,"It deducted $275 of auto loan interest, which the reference does not allow, cutting taxable income to $48,137.40 instead of $48,412.90. It also ended the head-of-household 10% bracket at $17,000 instead of the 2026 threshold of $17,700, so its pre-credit tax was $5,436.49 instead of $5,455.55." +us,scenario_086,federal_income_tax_before_refundable_credits,claude-haiku-4.5,llm_error,taxable_income_or_deductions,False,"It counted the full $12,824 of Social Security instead of the 85% taxable amount ($10,900.40). It wrongly treated $22,768 of employer and other health premiums as above-the-line deductions, and it used a $14,600 single standard deduction instead of the $24,150 head-of-household amount. It also submitted its pre-credit tax figure without subtracting the $2,200 CTC." +us,scenario_086,federal_income_tax_before_refundable_credits,claude-haiku-5.5,llm_error,taxable_income_or_deductions,False,"It treated the household as married filing jointly even though there is no spouse; the correct status is head of household with a $24,150 standard deduction. It also left the $10,900.40 of taxable Social Security out of income, so its $2,900 is too low compared with $5,455.55 of tax minus the $2,200 CTC." +us,scenario_086,federal_income_tax_before_refundable_credits,claude-opus-4.7,llm_error,taxable_income_or_deductions,False,"It excluded the Social Security dependent benefits as the child's income, so it left out $10,900.40 of taxable Social Security from the head's AGI. It also used outdated parameters: a $23,000 standard deduction instead of $24,150, a $17,000 10% bracket instead of $17,700, and a $2,000 CTC instead of the 2026 OBBBA amount of $2,200." +us,scenario_086,federal_income_tax_before_refundable_credits,claude-opus-4.8,llm_error,taxable_income_or_deductions,False,"It left the $10,900.40 of taxable Social Security out of the head's AGI by treating the benefits as the child's. It then submitted an unexplained pre-credit tax of $4,673 without subtracting the child tax credit, even though its own reasoning reached $2,673 after the credit." +us,scenario_086,federal_income_tax_before_refundable_credits,claude-opus-5,llm_error,taxable_income_or_deductions,False,"It wrongly said the Social Security benefits are not taxable at this income level. Provisional income of about $68,075 is far above the $34,000 head-of-household base, so 85% ($10,900.40) is taxable. It also used a $24,500 standard deduction and a $2,000 CTC instead of $24,150 and $2,200, and replaced its computed $4,119 with an unexplained $4,519." +us,scenario_086,federal_income_tax_before_refundable_credits,claude-opus-5.5,llm_error,taxable_income_or_deductions,False,"It capped the educator expense at $300, but the reference deducts the full $337.50. That raised AGI by $37.50 to $72,600.40 and added $4.50 of tax at 12%; the rest of its calculation matches the reference." +us,scenario_086,federal_income_tax_before_refundable_credits,claude-sonnet-4.6,llm_error,taxable_income_or_deductions,False,"It assumed the TCJA expired in 2026 and applied old rules: personal exemptions, a 15% bracket, an $8,300 single standard deduction, and a $1,000 CTC. OBBBA made the TCJA structure permanent, so the correct figures are a $24,150 head-of-household standard deduction and a $2,200 CTC. It also used single filing status instead of head of household and left out the $10,900.40 of taxable Social Security." +us,scenario_086,federal_income_tax_before_refundable_credits,claude-sonnet-5,llm_error,taxable_income_or_deductions,False,"It wrongly treated the Social Security dependent benefits as nontaxable, leaving $10,900.40 out of AGI. It also used outdated figures: a $23,350 standard deduction, a $16,550 bracket, and a $2,000 CTC. It then replaced its own computed $2,271 with an unexplained $3,892." +us,scenario_086,federal_income_tax_before_refundable_credits,claude-sonnet-5.5,llm_error,taxable_income_or_deductions,False,"It deducted $275 of auto loan interest, which the reference does not allow because no qualifying new-vehicle purchase is established. This lowered taxable income to $48,137 instead of $48,412.90 and tax by about $33; the rest of its calculation matches the reference." +us,scenario_086,federal_income_tax_before_refundable_credits,deepseek-v4-flash-0731,llm_error,taxable_income_or_deductions,False,"It used a $23,100 head-of-household standard deduction instead of the 2026 amount of $24,150 and a $2,000 CTC instead of the OBBBA amount of $2,200. It also capped the educator expense at $300 instead of allowing $337.50, and rounded the tax to $5,600." +us,scenario_086,federal_income_tax_before_refundable_credits,deepseek-v4-pro,llm_error,taxable_income_or_deductions,False,"It applied pre-TCJA rules with personal exemptions, an $11,000 standard deduction, a 15% bracket, and a $1,000 CTC, instead of the OBBBA figures of $24,150 and $2,200. It also subtracted $1,560 of non-employer health premiums from wages and left the $10,900.40 of taxable Social Security out of AGI." +us,scenario_086,federal_income_tax_before_refundable_credits,deepseek-v4-pro-0813,llm_error,taxable_income_or_deductions,False,"It used a $23,100 head-of-household standard deduction instead of the 2026 amount of $24,150 and a $2,000 CTC instead of $2,200. It also capped the educator expense at $300 instead of $337.50, which left taxable income about $1,088 too high." +us,scenario_086,federal_income_tax_before_refundable_credits,deepseek-v4.1-flash,llm_error,taxable_income_or_deductions,False,"It applied TCJA-sunset rules with a $12,200 standard deduction, $10,600 of personal exemptions, a 15% bracket, and a $1,000 CTC. OBBBA made the TCJA structure permanent, so the correct figures are a $24,150 head-of-household standard deduction, no exemptions, a 12% bracket, and a $2,200 CTC." +us,scenario_086,federal_income_tax_before_refundable_credits,gemini-3-flash-preview,llm_error,taxable_income_or_deductions,False,"It assumed the TCJA expired and applied a $16,500 standard deduction, $10,100 of personal exemptions, a 15% bracket, and a $1,000 CTC instead of the OBBBA figures of $24,150 and $2,200. It also wrongly subtracted the $19,648 of employer-sponsored insurance premiums from the $62,000 of wages, but the reference keeps the full wages in gross income." +us,scenario_086,federal_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,taxable_income_or_deductions,False,"It counted the full $12,824 of Social Security instead of the 85% taxable amount ($10,900.40) and ignored the educator expense. It used a $15,300 standard deduction instead of the $24,150 head-of-household amount and a $2,000 CTC instead of $2,200, and its final number does not follow from those inputs." +us,scenario_086,federal_income_tax_before_refundable_credits,gemini-3.1-pro-preview,llm_error,taxable_income_or_deductions,False,"It applied TCJA-expiration rules with personal exemptions, a 15% bracket, and a $1,000 CTC. OBBBA made the TCJA structure permanent for 2026, so the correct figures are a $24,150 standard deduction, no exemptions, the 10%/12% brackets, and a $2,200 CTC." +us,scenario_086,federal_income_tax_before_refundable_credits,gemini-3.5-flash,llm_error,taxable_income_or_deductions,False,"It applied TCJA-sunset rules with a $15,000 standard deduction, $10,100 of personal exemptions, and a $1,000 CTC instead of the OBBBA figures of $24,150 and $2,200. It also wrongly subtracted $19,648 of employer insurance premiums from wages." +us,scenario_086,federal_income_tax_before_refundable_credits,gemini-3.5-flash-lite,llm_error,taxable_income_or_deductions,False,"It gave no derivation. The correct result is $5,455.55 of tax on $48,412.90 of taxable income minus the $2,200 CTC. Its $3,043 is $212.55 lower, which means it understated taxable income by about $1,770 or used wrong bracket parameters." +us,scenario_086,federal_income_tax_before_refundable_credits,gemini-3.6-flash,llm_error,taxable_income_or_deductions,False,"It subtracted a $2,000 CTC instead of the 2026 OBBBA amount of $2,200. Its implied pre-credit tax of $5,678 is $222.45 above the reference's pre-credit tax of $5,455.55." +us,scenario_086,federal_income_tax_before_refundable_credits,gemini-3.7-flash,llm_error,taxable_income_or_deductions,False,"It applied personal exemptions, which OBBBA permanently set to zero, so it took deductions beyond the $24,150 head-of-household standard deduction. As a result its answer is $1,366.81 below the correct $3,255.55." +us,scenario_086,federal_income_tax_before_refundable_credits,gemini-3.8-flash,llm_error,taxable_income_or_deductions,False,"It used the pre-OBBBA $22,500 head-of-household standard deduction instead of $24,150, the $17,000 10% bracket instead of $17,700, and a $2,000 CTC instead of $2,200. It also capped the educator expense at $300 instead of $337.50." +us,scenario_086,federal_income_tax_before_refundable_credits,gemini-4-argon,llm_error,taxable_income_or_deductions,False,"It correctly used the $2,200 CTC. Its implied pre-credit tax of $5,557.58 is $102.03 above the correct $5,455.55, which means it overstated taxable income by about $850 by using a lower standard deduction or bracket threshold than the 2026 head-of-household values of $24,150 and $17,700." +us,scenario_086,federal_income_tax_before_refundable_credits,glm-5.2,llm_error,taxable_income_or_deductions,False,"It treated the Social Security dependent benefits as the child's untaxed income, leaving the head's $10,900.40 of taxable Social Security out of AGI. It also used a $22,500 standard deduction instead of $24,150 and a $2,000 CTC instead of $2,200." +us,scenario_086,federal_income_tax_before_refundable_credits,glm-5.3,llm_error,taxable_income_or_deductions,False,"Its AGI of $72,562 was correct, but it computed $6,347 of tax on about $48,212 of taxable income. The 2026 head-of-household 10%/12% brackets give about $5,431 on that amount, so it overstated pre-credit tax by roughly $900. It also used a $24,350 standard deduction instead of $24,150." +us,scenario_086,federal_income_tax_before_refundable_credits,gpt-5.4-mini,llm_error,taxable_income_or_deductions,False,"It claimed the standard deduction and CTC wipe out all tax. Taxable income is $48,412.90 and produces $5,455.55 of tax, while the only nonrefundable credit is the $2,200 CTC, which leaves $3,255.55." +us,scenario_086,federal_income_tax_before_refundable_credits,gpt-5.4-nano,llm_error,taxable_income_or_deductions,False,"It subtracted medical expenses as deductions, but they are not deductible here because they fall below the 7.5%-of-AGI floor and the standard deduction is far larger than any itemized deductions. It also never added the 85% taxable Social Security ($10,900.40) or applied the full $2,200 CTC to $5,455.55 of tax." +us,scenario_086,federal_income_tax_before_refundable_credits,gpt-5.5,llm_error,taxable_income_or_deductions,False,"It wrongly limited the nonrefundable CTC to $384.40 by setting aside a 'refundable portion' first. The nonrefundable CTC applies up to the tax liability, so the full $2,200 is used. It also left out the $10,900.40 of taxable Social Security and used a $22,500 standard deduction instead of $24,150." +us,scenario_086,federal_income_tax_before_refundable_credits,gpt-5.6-luna,llm_error,taxable_income_or_deductions,False,"It counted only 50% of the benefits ($6,412) as taxable Social Security. Provisional income of about $68,075 is above the $34,000 head-of-household upper base, so the 85% cap applies and $10,900.40 is taxable." +us,scenario_086,federal_income_tax_before_refundable_credits,gpt-5.6-terra,llm_error,taxable_income_or_deductions,False,"It used the 2025 head-of-household 10% bracket threshold of $17,000 instead of the 2026 threshold of $17,700. That gives $5,469.55 of tax instead of $5,455.55, so its answer is $13.45 too high after the $2,200 CTC." +us,scenario_086,federal_income_tax_before_refundable_credits,gpt-6-luna,llm_error,taxable_income_or_deductions,False,"It left the $10,900.40 of taxable Social Security dependent benefits out of AGI, which gave taxable income of $37,550 instead of $48,412.90. It also capped the educator expense at $300 instead of allowing $337.50." +us,scenario_086,federal_income_tax_before_refundable_credits,gpt-6.1-terra,llm_error,taxable_income_or_deductions,False,"It capped the educator expense at $300, but the reference deducts the full $337.50. That left taxable income $37.50 too high and tax $4.50 too high." +us,scenario_086,federal_income_tax_before_refundable_credits,grok-4.3,llm_error,taxable_income_or_deductions,False,"It claimed a mortgage interest deduction even though only a mortgage balance was given, so the interest is $0, and it combined that with the standard deduction. It also left the $10,900.40 of taxable Social Security out of its stated income, and its $4,523 is $1,267.45 above the correct $5,455.55 minus $2,200." +us,scenario_086,federal_income_tax_before_refundable_credits,grok-4.5,llm_error,taxable_income_or_deductions,False,"It applied TCJA-expiration rules with a $12,389 standard deduction, $10,733 of personal exemptions, a 15% bracket, and a $1,000 CTC. OBBBA made the TCJA structure permanent, so the correct figures are a $24,150 head-of-household standard deduction, no exemptions, a 12% bracket, and a $2,200 CTC." +us,scenario_086,federal_income_tax_before_refundable_credits,grok-4.6,llm_error,taxable_income_or_deductions,False,"It applied sunset rules with a $12,400 standard deduction, two $5,350 exemptions, a 15% bracket, and a $1,000 CTC. Under OBBBA, 2026 uses a $24,150 head-of-household standard deduction, no exemptions, the 10%/12% brackets, and a $2,200 CTC." +us,scenario_086,federal_income_tax_before_refundable_credits,grok-4.7,llm_error,taxable_income_or_deductions,False,"It capped the educator expense at $300 instead of $337.50 and miscomputed 85% of $12,824 as $10,890 instead of $10,900.40. It also stated $5,464 of tax on $48,440, but the 2026 head-of-household brackets give $5,458.80 on that amount." +us,scenario_086,federal_income_tax_before_refundable_credits,grok-build-0.1,llm_error,taxable_income_or_deductions,False,"It applied post-TCJA-expiration rules with a $12,538 standard deduction, $10,862 of personal exemptions, a 15% bracket, and a $1,000 CTC. OBBBA made the TCJA structure permanent, so the correct figures are a $24,150 standard deduction and a $2,200 CTC." +us,scenario_086,federal_income_tax_before_refundable_credits,inkling,llm_error,taxable_income_or_deductions,False,"It capped the educator expense at $300 instead of $337.50 and computed 85% of $12,824 as $10,890 instead of $10,900.40. It then rounded the pre-credit tax to $5,460 instead of the correct $5,455.55." +us,scenario_086,federal_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"It submitted no value for federal_income_tax_before_refundable_credits and gave no explanation, so there is no answer to evaluate." +us,scenario_086,federal_income_tax_before_refundable_credits,kimi-k3,llm_error,taxable_income_or_deductions,False,"It subtracted $275 of auto loan interest from AGI, but the reference allows no auto-loan-interest deduction because no qualifying new-vehicle purchase is established. That lowered taxable income to $48,137.40 instead of $48,412.90 and tax by $33.06." +us,scenario_086,federal_income_tax_before_refundable_credits,minimax-m3,llm_error,taxable_income_or_deductions,False,"It used single filing status with a $15,000 standard deduction and single brackets instead of head of household with a $24,150 standard deduction and a $17,700 10% bracket. It also left out the $10,900.40 of taxable Social Security and used a $2,000 CTC instead of $2,200." +us,scenario_086,federal_income_tax_before_refundable_credits,muse-spark-1.3,llm_error,taxable_income_or_deductions,False,"It left out the $337.50 educator expense deduction, which put taxable income at $48,750 instead of $48,412.90. It also ended the 10% bracket at $17,000 instead of the 2026 head-of-household threshold of $17,700." +us,scenario_086,federal_income_tax_before_refundable_credits,muse-wonder,llm_error,taxable_income_or_deductions,False,"Its $49,275 of taxable income equals $72,900 of gross income minus the 2025 head-of-household standard deduction of $23,625. It therefore left out the $337.50 educator expense and used 2025 values instead of the 2026 $24,150 standard deduction, and it ended the 10% bracket at $17,000 instead of $17,700." +us,scenario_086,federal_income_tax_before_refundable_credits,ox-alpha,llm_error,taxable_income_or_deductions,False,"It filed as single with a $16,100 standard deduction instead of head of household with $24,150, and it deducted $275 of auto loan interest. It also applied only $500 of the CTC as nonrefundable. In fact the nonrefundable CTC applies first up to the tax liability, so the full $2,200 offsets tax." +us,scenario_086,federal_income_tax_before_refundable_credits,qwen-3.7-max,llm_error,taxable_income_or_deductions,False,"It filed as married filing jointly even though there is no spouse, using a $31,200 standard deduction and joint brackets instead of head of household with $24,150 and a $17,700 10% bracket. It also used a $2,000 CTC instead of the OBBBA amount of $2,200." +us,scenario_086,federal_income_tax_before_refundable_credits,qwen3.8-max,llm_error,taxable_income_or_deductions,False,"It used the $32,200 married-filing-jointly standard deduction instead of the $24,150 head-of-household amount. It also wrongly claimed that a Social Security exclusion reduces taxable income to $0, when 85% ($10,900.40) is taxable and taxable income is $48,412.90, which produces $3,255.55 of tax after the $2,200 CTC." us,scenario_086,federal_refundable_credits,claude-opus-4.7,llm_error,credit_phaseout,False,"The model estimated tax of about $4,300 and a CTC of $2,200, then set ACTC to min($1,700, 15% × (earnings − $2,500)). It left out the limit that ACTC cannot exceed the CTC remaining after the nonrefundable offset. Because $4,300 of tax absorbs the whole $2,200, the refundable portion is $0." us,scenario_086,federal_refundable_credits,claude-opus-4.8,llm_error,credit_phaseout,False,"The model said the tax liability is 'largely offset' by the CTC and still assigned the full $1,700 ACTC cap. The refundable amount is limited to CTC left unused after tax, and pre-credit tax of more than $4,000 uses up the entire credit. It also used the old $2,000 per-child amount instead of $2,200." us,scenario_086,federal_refundable_credits,claude-sonnet-5,llm_error,credit_phaseout,False,"The model correctly found that tax of about $4,300 absorbs the full CTC and leaves no ACTC. It then reversed itself by inventing extra deductions that do not exist in the facts and submitted $1,700. The correct conclusion from its own reasoning is $0." @@ -7628,55 +7805,56 @@ us,scenario_086,payroll_tax,gemini-3.7-flash,llm_error,payroll_tax_base,False,"T us,scenario_086,payroll_tax,gpt-5.4-nano,llm_error,other,False,"The model stated the correct component amounts—$3,844 of Social Security tax and $899 of Medicare tax—but failed to add them correctly. Those components total $4,743, not $3,979, and no Georgia-specific adjustment changes that sum." us,scenario_086,payroll_tax,kimi-k2.6,parse_contract_failure,missing_output,False,"The model supplied no payroll-tax value or explanation, so it failed the required structured-output contract." us,scenario_086,payroll_tax,qwen3.8-max,llm_error,other,False,"The model stated the correct $3,844 Social Security tax and $899 Medicare tax but submitted $3,813 instead of adding them. The stated components total $4,743." -us,scenario_086,state_income_tax_before_refundable_credits,claude-fable-5,llm_error,state_local_rule,False,"It used $24,000 as the head-of-household standard deduction, which is the married-filing-jointly amount; the correct figure is $15,000. It also used a $4,000 dependent exemption instead of $5,000 and a 5.19% rate instead of 4.99%. It then submitted $2,732, which contradicts its own $1,749 calculation." -us,scenario_086,state_income_tax_before_refundable_credits,claude-fable-5.1,llm_error,state_local_rule,False,"It subtracted the $275 of auto loan interest, which is non-deductible personal interest, and used a $24,000 standard deduction instead of $15,000. It also used a $4,000 dependent exemption instead of $5,000 and a 5.09% rate instead of 4.99%. Together these cut taxable income to $33,387 instead of $41,662.50." -us,scenario_086,state_income_tax_before_refundable_credits,claude-haiku-4.5,llm_error,thresholds_rates,False,"It applied Georgia's repealed 1%–6% graduated brackets to gross wages, with no standard deduction or dependent exemption. The correct method applies the 4.99% flat rate to $61,662.50 minus $15,000 and minus $5,000." -us,scenario_086,state_income_tax_before_refundable_credits,claude-haiku-5.5,llm_error,state_local_rule,False,"It used a 5.19% rate instead of 4.99%. Its $2,900 answer implies about $55,900 of taxable income, so it greatly understated the $15,000 standard deduction and $5,000 dependent exemption. Those deductions bring Georgia AGI of $61,662.50 down to $41,662.50 of taxable income." -us,scenario_086,state_income_tax_before_refundable_credits,claude-opus-4.7,llm_error,state_local_rule,False,"It omitted the taxable Social Security from federal AGI; that omission happens to give the correct Georgia AGI. It then used an $18,500 head-of-household standard deduction instead of $15,000, a $4,000 dependent exemption instead of $5,000, and a 5.19% rate instead of 4.99%. It also submitted $2,191, which does not match its own $2,032.51 calculation." -us,scenario_086,state_income_tax_before_refundable_credits,claude-opus-4.8,llm_error,state_local_rule,False,"It used a $12,000 standard deduction instead of $15,000, a $4,000 dependent exemption instead of $5,000, and a 5.09% rate instead of 4.99%. That gave $2,324, which it then cut to $1,869 with no stated basis." -us,scenario_086,state_income_tax_before_refundable_credits,claude-opus-5.5,llm_error,state_local_rule,False,"It capped the educator expense at $300, giving Georgia AGI of $61,700; the full $338 is allowed, so Georgia AGI is $61,662.50. It also used a $12,000 standard deduction instead of $15,000, a $4,000 dependent exemption instead of $5,000, and a 5.09% rate instead of 4.99%." -us,scenario_086,state_income_tax_before_refundable_credits,claude-sonnet-4.6,llm_error,taxable_income_or_deductions,False,"Its federal AGI never included the Social Security benefits, yet it still subtracted the full $12,824 from that AGI. It then used the repealed pre-2024 structure: a $5,400 standard deduction, a $2,700 personal exemption, and a $3,000 dependent exemption. It also used a 5.39% rate instead of 4.99%. Its answer lands near the reference only because these errors offset each other." -us,scenario_086,state_income_tax_before_refundable_credits,claude-sonnet-5,llm_error,state_local_rule,False,"It used a $12,000 standard deduction instead of $15,000, a $4,000 dependent exemption instead of $5,000, and a 5.19% rate instead of 4.99%. That gave about $2,372, which it then raised to $2,765 with no basis." -us,scenario_086,state_income_tax_before_refundable_credits,claude-sonnet-5.5,llm_error,state_local_rule,False,"It computed Georgia AGI of $61,662 correctly. It then used a $12,000 standard deduction instead of $15,000, a $4,000 dependent exemption instead of $5,000, and a 5.09% rate instead of the 2026 rate of 4.99%." -us,scenario_086,state_income_tax_before_refundable_credits,deepseek-v4-flash-0731,llm_error,taxable_income_or_deductions,False,"It never subtracted the $10,900.40 of taxable Social Security, so it started from about $72,600 instead of $61,662.50. It also used a $9,000 standard deduction and two $2,700 personal exemptions under the repealed structure, and a 5.29% rate instead of 4.99%." -us,scenario_086,state_income_tax_before_refundable_credits,deepseek-v4-pro,llm_error,state_local_rule,False,"It started from an unsupported AGI of $60,140 instead of Georgia AGI of $61,662.50. It used the repealed $5,400 standard deduction and two $2,700 personal exemptions instead of the $15,000 standard deduction and $5,000 dependent exemption. It also used a 5.29% rate instead of 4.99%." -us,scenario_086,state_income_tax_before_refundable_credits,deepseek-v4-pro-0813,llm_error,state_local_rule,False,"It used the repealed pre-2024 structure: a $5,700 standard deduction plus a $2,700 filer exemption and a $3,000 child exemption. The correct deductions are a $15,000 standard deduction and a $5,000 dependent exemption. It taxed $50,300 instead of $41,662.50, and at 5.09% instead of 4.99%." -us,scenario_086,state_income_tax_before_refundable_credits,deepseek-v4.1-flash,llm_error,state_local_rule,False,"It used the correct 4.99% rate, but it started from $62,000 of wages without the $338 educator deduction. It used a $12,000 standard deduction instead of $15,000 and $6,700 of exemptions instead of the single $5,000 dependent exemption. As a result it taxed $43,300 instead of $41,662.50." -us,scenario_086,state_income_tax_before_refundable_credits,gemini-3-flash-preview,llm_error,taxable_income_or_deductions,False,"It started from an understated AGI of $52,952.40 instead of Georgia AGI of $61,662.50. It applied a nonexistent $15,800 head-of-household exemption and a $3,000 dependent exemption instead of $15,000 and $5,000. It also used the 2024 rate of 5.39% instead of the 2026 rate of 4.99%." -us,scenario_086,state_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,state_local_rule,False,"It gave no breakdown. Its $2,690 answer implies about $54,000 of taxable income at 4.99%, so it never applied the $15,000 standard deduction and the $5,000 dependent exemption. Those deductions bring Georgia AGI of $61,662.50 down to $41,662.50." -us,scenario_086,state_income_tax_before_refundable_credits,gemini-3.1-pro-preview,llm_error,state_local_rule,False,"It computed Georgia AGI of $61,662 correctly. It then used a $12,000 standard deduction instead of $15,000, a $3,000 dependent exemption instead of $5,000, and a 5.39% rate instead of 4.99%." -us,scenario_086,state_income_tax_before_refundable_credits,gemini-3.5-flash,llm_error,taxable_income_or_deductions,False,"It started from an understated AGI of $52,952 instead of Georgia AGI of $61,662.50. It also subtracted only $15,000 in total deductions instead of the $15,000 standard deduction plus the $5,000 dependent exemption, and used a 5.29% rate instead of 4.99%." -us,scenario_086,state_income_tax_before_refundable_credits,gemini-3.5-flash-lite,llm_error,state_local_rule,False,"It gave no breakdown. Its $3,212 answer implies about $64,000 of taxable income at 4.99%, so it skipped both the taxable Social Security subtraction and the $20,000 of standard deduction plus dependent exemption. The correct taxable income is $41,662.50." -us,scenario_086,state_income_tax_before_refundable_credits,gemini-3.6-flash,llm_error,state_local_rule,False,"It gave no breakdown. Its $3,047 answer implies about $61,000 of taxable income at 4.99%, so it never applied the $15,000 standard deduction and the $5,000 dependent exemption to Georgia AGI of $61,662.50. Those deductions reduce taxable income to $41,662.50." -us,scenario_086,state_income_tax_before_refundable_credits,gemini-3.7-flash,llm_error,state_local_rule,False,"It gave no breakdown. Its $1,432.32 answer implies about $28,700 of taxable income at 4.99%, so it overstated deductions by roughly $13,000 beyond the correct $15,000 standard deduction and $5,000 dependent exemption." -us,scenario_086,state_income_tax_before_refundable_credits,gemini-3.8-flash,llm_error,state_local_rule,False,"It used Georgia AGI of $61,700 because it capped the educator expense; the correct figure is $61,662.50. It used a $12,000 standard deduction instead of $15,000, a $3,000 dependent exemption instead of $5,000, and a 5.39% rate instead of 4.99%." -us,scenario_086,state_income_tax_before_refundable_credits,gemini-4-argon,llm_error,state_local_rule,False,"It excluded Social Security correctly, but its $2,236.29 answer implies about $43,000–$45,000 of taxable income at a rate near 5%. That means it subtracted less than the $15,000 standard deduction plus $5,000 dependent exemption, which bring taxable income to $41,662.50 at 4.99%." -us,scenario_086,state_income_tax_before_refundable_credits,glm-5.2,llm_error,state_local_rule,False,"It computed Georgia AGI of $61,662 correctly. It then used a $10,600 standard deduction instead of $15,000, omitted the $5,000 dependent exemption entirely, and used a 5.39% rate instead of 4.99%." -us,scenario_086,state_income_tax_before_refundable_credits,glm-5.3,llm_error,state_local_rule,False,"It computed Georgia AGI correctly. It then used a $24,000 standard deduction (the married-filing-jointly figure) and about $8,400 of exemptions, instead of a $15,000 standard deduction and a $5,000 dependent exemption. It also used a 5.19% rate instead of 4.99%." -us,scenario_086,state_income_tax_before_refundable_credits,gpt-5.4-mini,llm_error,state_local_rule,False,"It gave no figures. Its $1,639 answer implies about $32,800 of taxable income at 4.99%, so it overstated deductions well beyond the $15,000 standard deduction and $5,000 dependent exemption. Those deductions leave $41,662.50 taxable." -us,scenario_086,state_income_tax_before_refundable_credits,gpt-5.4-nano,llm_error,taxable_income_or_deductions,False,"It based Georgia tax on a federal-style taxable income that was far too low. Its $498 answer implies only about $10,000 of taxable income, instead of $61,662.50 Georgia AGI minus $15,000 and $5,000, which is $41,662.50 taxed at 4.99%." -us,scenario_086,state_income_tax_before_refundable_credits,gpt-5.5,llm_error,state_local_rule,False,"It used a $12,000 standard deduction instead of $15,000 and $4,500 of exemptions instead of the $5,000 dependent exemption. It also used a 5.19% rate instead of 4.99%, and so taxed $45,162 instead of $41,662.50." -us,scenario_086,state_income_tax_before_refundable_credits,gpt-5.6-luna,llm_error,state_local_rule,False,"It excluded Social Security correctly, but its $1,357.80 answer implies only about $26,000–$27,000 of taxable income. That means it applied roughly $35,000 of deductions instead of the $15,000 standard deduction plus $5,000 dependent exemption." -us,scenario_086,state_income_tax_before_refundable_credits,gpt-5.6-sol,llm_error,state_local_rule,False,"It applied a $12,000 deduction instead of the $15,000 standard deduction and a $4,000 dependent exemption instead of $5,000. It also used a 5.09% rate instead of 4.99%, and so taxed $45,662.40 instead of $41,662.50." -us,scenario_086,state_income_tax_before_refundable_credits,gpt-5.6-terra,llm_error,state_local_rule,False,"It used a 5.19% rate instead of 4.99%. Its $1,903 answer implies about $36,700 of taxable income, so it overstated deductions by about $5,000 beyond the $15,000 standard deduction and $5,000 dependent exemption." -us,scenario_086,state_income_tax_before_refundable_credits,gpt-6-astra,llm_error,state_local_rule,False,"It used a $12,000 standard deduction instead of $15,000, a $4,000 dependent exemption instead of $5,000, and a 5.09% rate instead of 4.99%. It therefore taxed $45,662 instead of $41,662.50." -us,scenario_086,state_income_tax_before_refundable_credits,gpt-6-luna,llm_error,state_local_rule,False,"It used the correct 4.99% rate, but it used a $12,000 standard deduction instead of $15,000 and claimed a $4,000 taxpayer exemption that does not exist. It also used a $3,000 dependent exemption instead of $5,000 and capped the educator expense at $300. As a result it taxed $42,700 instead of $41,662.50." -us,scenario_086,state_income_tax_before_refundable_credits,gpt-6-sol,llm_error,state_local_rule,False,"It computed income of $61,662 correctly. It then used a $12,000 standard deduction instead of $15,000, a $4,000 dependent exemption instead of $5,000, and a 5.19% rate instead of 4.99%." -us,scenario_086,state_income_tax_before_refundable_credits,gpt-6.1-sol,llm_error,state_local_rule,False,"It computed Georgia AGI of $61,662 correctly. It then used a $12,000 standard deduction instead of $15,000, a $4,000 dependent exemption instead of $5,000, and a 5.09% rate instead of 4.99%." -us,scenario_086,state_income_tax_before_refundable_credits,grok-4.3,llm_error,state_local_rule,False,"It gave no breakdown. Its $2,184 answer implies about $42,000–$44,000 of taxable income at a rate of 5% or more, so it understated the $15,000 standard deduction and $5,000 dependent exemption and/or used a rate above 4.99%." -us,scenario_086,state_income_tax_before_refundable_credits,grok-4.5,llm_error,state_local_rule,False,"It computed Georgia AGI of $61,662 correctly. It then used an $18,000 standard deduction instead of $15,000, omitted the $5,000 dependent exemption entirely, and used a 5.29% rate instead of 4.99%." -us,scenario_086,state_income_tax_before_refundable_credits,grok-4.6,llm_error,state_local_rule,False,"It used a $12,000 standard deduction instead of $15,000 and $5,700 of personal and dependent exemptions instead of the single $5,000 dependent exemption. It also used a 5.39% rate instead of 4.99%." -us,scenario_086,state_income_tax_before_refundable_credits,grok-4.7,llm_error,state_local_rule,False,"It used a $12,000 standard deduction instead of $15,000 and a $3,000 dependent exemption instead of $5,000. It also used a 5.19% rate instead of 4.99%, and so taxed $46,700 instead of $41,662.50." -us,scenario_086,state_income_tax_before_refundable_credits,grok-build-0.1,llm_error,taxable_income_or_deductions,False,"It subtracted the $338 educator expense a second time, even though it was already in federal AGI. It also used the repealed $5,400 standard deduction and two $2,700 exemptions instead of $15,000 and $5,000, and the 2024 rate of 5.49% instead of 4.99%." -us,scenario_086,state_income_tax_before_refundable_credits,inkling,llm_error,thresholds_rates,False,"Its taxable income of about $40,700 is close to the correct $41,662.50, but it used a 5.29% flat rate instead of the 2026 rate of 4.99%. That overstates the tax." -us,scenario_086,state_income_tax_before_refundable_credits,kimi-k2.6,llm_error,state_local_rule,False,"It used the correct 4.99% rate, but it used a $12,000 standard deduction instead of $15,000. It also applied two repealed $2,700 personal exemptions ($5,400) instead of the single $5,000 dependent exemption, and so taxed $44,262 instead of $41,662.50." -us,scenario_086,state_income_tax_before_refundable_credits,kimi-k3,llm_error,state_local_rule,False,"It understated Georgia AGI at $61,387 instead of $61,662.50. It used an $18,500 standard deduction and a $3,000 dependent exemption instead of $15,000 and $5,000, and a 5.19% rate instead of 4.99%. These errors happen to offset and land within $9 of the correct $2,078.96." -us,scenario_086,state_income_tax_before_refundable_credits,minimax-m3,llm_error,state_local_rule,False,"It used a $5,000 standard deduction and a $2,700 personal exemption, and omitted the $5,000 dependent exemption. The correct deductions are a $15,000 standard deduction and the $5,000 dependent exemption. It taxed $54,000 at 5.19% instead of $41,662.50 at 4.99%." -us,scenario_086,state_income_tax_before_refundable_credits,muse-spark-1.3,llm_error,taxable_income_or_deductions,False,"It never subtracted the $10,900.40 of taxable Social Security, so it started from about $72,900 instead of $61,662.50. It also used about $12,000 plus $6,000 of deductions instead of $15,000 plus $5,000, and a 5.19% rate instead of 4.99%." -us,scenario_086,state_income_tax_before_refundable_credits,muse-wonder,llm_error,thresholds_rates,False,"Its taxable income of about $41,000 is close to the correct $41,662.50, but it used a 5.19% rate instead of the 2026 rate of 4.99%. That pushed the tax above the correct amount." -us,scenario_086,state_income_tax_before_refundable_credits,ox-alpha,llm_error,state_local_rule,False,"It understated Georgia AGI at $61,387 and used a $12,000 standard deduction instead of $15,000. It also claimed a nonexistent $3,700 personal exemption and used a $4,000 dependent exemption instead of $5,000. Its rate was 5.09% instead of 4.99%." -us,scenario_086,state_income_tax_before_refundable_credits,qwen-3.7-max,llm_error,taxable_income_or_deductions,False,"It included the full $12,824 of Social Security in Georgia income instead of subtracting the taxable Social Security. It also used a $12,000 standard deduction plus repealed $2,700 and $3,000 exemptions instead of $15,000 and $5,000, and a 5.12% rate instead of 4.99%." -us,scenario_086,state_income_tax_before_refundable_credits,qwen3.8-max,llm_error,taxable_income_or_deductions,False,"It started from $74,824 of gross income that still included the Social Security it claimed to exclude, instead of Georgia AGI of $61,662.50. It applied a single $23,100 deduction with no $5,000 dependent exemption. Its implied rate of about 4.57% does not match the 4.99% flat rate." +us,scenario_086,state_income_tax_before_refundable_credits,claude-fable-5,llm_error,thresholds_rates,False,"It applied a $24,000 standard deduction (the 2024–2025 joint-filer amount) instead of the $15,000 head-of-household amount, a $4,000 dependent exemption instead of $5,000, and a 5.19% rate instead of 4.99%. That gave $1,749. It then submitted $2,732, a number its own working never produces." +us,scenario_086,state_income_tax_before_refundable_credits,claude-fable-5.1,llm_error,taxable_income_or_deductions,False,"It subtracted the $275 of auto loan interest from GA AGI, but personal interest is not deductible. It also used a $24,000 standard deduction instead of $15,000, a $4,000 dependent exemption instead of $5,000, and a 5.09% rate instead of 4.99%, which overstated deductions and gave $1,699.40." +us,scenario_086,state_income_tax_before_refundable_credits,claude-haiku-4.5,llm_error,thresholds_rates,False,"It applied Georgia's repealed graduated 1%–6% bracket schedule to the full $62,000 of wages. It took no standard deduction or dependent exemption, instead of applying the 4.99% flat rate to $41,662.50 of taxable income." +us,scenario_086,state_income_tax_before_refundable_credits,claude-haiku-5.5,llm_error,thresholds_rates,False,"It used a 5.19% rate instead of 4.99%. Its $2,900 answer implies about $55,900 of taxable income, so it subtracted only about $6,000 rather than the $15,000 standard deduction plus the $5,000 dependent exemption." +us,scenario_086,state_income_tax_before_refundable_credits,claude-opus-4.7,llm_error,thresholds_rates,False,"It used an $18,500 head-of-household standard deduction instead of $15,000, a $4,000 dependent exemption instead of $5,000, and a 5.19% rate instead of 4.99%. That gave $2,032.51, and it then raised the answer to $2,191 with no stated basis." +us,scenario_086,state_income_tax_before_refundable_credits,claude-opus-4.8,llm_error,household_unit_or_filing_status,False,"It treated the head as a single filer with a $12,000 standard deduction instead of a head-of-household filer with $15,000. It also used a $4,000 dependent exemption instead of $5,000 and a 5.09% rate instead of 4.99%, which gave $2,324, and then submitted an unexplained $1,869." +us,scenario_086,state_income_tax_before_refundable_credits,claude-opus-5.5,llm_error,thresholds_rates,False,"It subtracted a $12,000 standard deduction instead of $15,000 and a $4,000 dependent exemption instead of $5,000, giving $45,700 of taxable income instead of $41,662.50. It then taxed that at an assumed 5.09% instead of 4.99%." +us,scenario_086,state_income_tax_before_refundable_credits,claude-sonnet-4.6,llm_error,taxable_income_or_deductions,False,"Its federal AGI already excluded Social Security, yet it subtracted the full $12,824 again. It then used the repealed pre-2024 structure ($5,400 standard deduction, $2,700 personal exemption, $3,000 dependent exemption) and a 5.39% rate instead of the $15,000 deduction, $5,000 dependent exemption and 4.99% rate. These errors offset to $2,034." +us,scenario_086,state_income_tax_before_refundable_credits,claude-sonnet-5,llm_error,thresholds_rates,False,"It used a single-filer $12,000 standard deduction instead of $15,000, a $4,000 dependent exemption instead of $5,000, and a 5.19% rate instead of 4.99%. That gave $2,372, and it then inflated the answer to $2,765 with no basis." +us,scenario_086,state_income_tax_before_refundable_credits,claude-sonnet-5.5,llm_error,thresholds_rates,False,"It subtracted a $12,000 standard deduction instead of $15,000 and a $4,000 dependent exemption instead of $5,000, leaving $45,662 instead of $41,662.50. It then applied 5.09% instead of 4.99%." +us,scenario_086,state_income_tax_before_refundable_credits,deepseek-v4-flash-0731,llm_error,taxable_income_or_deductions,False,"It started from $72,600 of federal AGI without Georgia's subtraction of the $10,900.40 of taxable Social Security. It then used a $9,000 standard deduction and two $2,700 personal exemptions instead of $15,000 plus a $5,000 dependent exemption, and taxed the result at 5.29% instead of 4.99%." +us,scenario_086,state_income_tax_before_refundable_credits,deepseek-v4-pro,llm_error,thresholds_rates,False,"It used the pre-2024 $5,400 standard deduction and a $2,700 exemption for each of the head and child instead of the $15,000 standard deduction and $5,000 dependent exemption. It started from a $60,140 AGI instead of the $61,662.50 GA AGI and taxed the result at 5.29% instead of 4.99%." +us,scenario_086,state_income_tax_before_refundable_credits,deepseek-v4-pro-0813,llm_error,thresholds_rates,False,"It applied a $5,700 standard deduction, a $2,700 filer exemption and a $3,000 child exemption, leaving $50,300 taxable. The correct deductions are a $15,000 standard deduction and a $5,000 dependent exemption, leaving $41,662.50, and it used 5.09% instead of 4.99%." +us,scenario_086,state_income_tax_before_refundable_credits,deepseek-v4.1-flash,llm_error,taxable_income_or_deductions,False,"It used the correct 4.99% rate. However, it started from the full $62,000 of wages and skipped the educator expense deduction, used a $12,000 standard deduction instead of $15,000, and claimed $6,700 of personal and dependent exemptions instead of the single $5,000 dependent exemption, ending at $43,300 instead of $41,662.50." +us,scenario_086,state_income_tax_before_refundable_credits,gemini-3-flash-preview,llm_error,taxable_income_or_deductions,False,"It started from a $52,952.40 AGI, well below the $61,662.50 GA AGI (wages minus educator expenses, with Social Security excluded). It then used a $15,800 head-of-household amount and a $3,000 dependent exemption instead of $15,000 and $5,000, and taxed the result at 5.39% instead of 4.99%." +us,scenario_086,state_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,thresholds_rates,False,"Its $2,690 matches roughly $50,000 of taxable income ($62,000 of wages minus a $12,000 deduction) at about 5.39%. It omitted the $5,000 dependent exemption, under-applied the $15,000 standard deduction, and used a rate above the 4.99% flat rate." +us,scenario_086,state_income_tax_before_refundable_credits,gemini-3.1-pro-preview,llm_error,thresholds_rates,False,"It correctly derived $61,662 of GA AGI but subtracted a $12,000 standard deduction instead of $15,000 and a $3,000 dependent exemption instead of $5,000. It then applied 5.39% instead of 4.99%." +us,scenario_086,state_income_tax_before_refundable_credits,gemini-3.5-flash,llm_error,taxable_income_or_deductions,False,"It started from a $52,952 AGI instead of the $61,662.50 GA AGI, understating income by about $8,700. It then applied a 5.29% rate instead of 4.99%." +us,scenario_086,state_income_tax_before_refundable_credits,gemini-3.5-flash-lite,llm_error,taxable_income_or_deductions,False,"Its $3,212 corresponds to roughly the entire $61,662 GA AGI taxed at about 5.2%. That omits the $15,000 standard deduction and the $5,000 dependent exemption, and uses a rate above 4.99%." +us,scenario_086,state_income_tax_before_refundable_credits,gemini-3.6-flash,llm_error,taxable_income_or_deductions,False,"Its $3,047 implies roughly $57,000–$61,000 of taxable income at a 5%-range rate. It therefore subtracted far less than the $20,000 of combined standard deduction and dependent exemption from the $61,662.50 GA AGI, and did not apply the 4.99% rate to $41,662.50." +us,scenario_086,state_income_tax_before_refundable_credits,gemini-3.7-flash,llm_error,taxable_income_or_deductions,False,"Its $1,432.32 implies only about $27,000–$29,000 of taxable income. It therefore over-deducted from the $61,662.50 GA AGI, well beyond the $15,000 standard deduction plus $5,000 dependent exemption that leave $41,662.50 at 4.99%." +us,scenario_086,state_income_tax_before_refundable_credits,gemini-3.8-flash,llm_error,thresholds_rates,False,"It subtracted a $12,000 standard deduction instead of $15,000 and a $3,000 dependent exemption instead of $5,000, leaving $46,700 instead of $41,662.50. It then applied 5.39% instead of 4.99%." +us,scenario_086,state_income_tax_before_refundable_credits,gemini-4-argon,llm_error,thresholds_rates,False,"Its $2,236.29 implies about $43,000–$45,000 of taxable income at a rate around 5%. That reflects deductions below the $15,000 standard deduction plus $5,000 dependent exemption and a rate other than the 4.99% applied to $41,662.50." +us,scenario_086,state_income_tax_before_refundable_credits,glm-5.2,llm_error,thresholds_rates,False,"It used a $10,600 head-of-household standard deduction instead of $15,000 and omitted the $5,000 dependent exemption entirely, leaving $51,062 taxable instead of $41,662.50. It then applied 5.39% instead of 4.99%." +us,scenario_086,state_income_tax_before_refundable_credits,glm-5.3,llm_error,thresholds_rates,False,"It used a $24,000 standard deduction (the 2024–2025 joint-filer amount) instead of $15,000 and about $8,400 of exemptions instead of the single $5,000 dependent exemption. That understated taxable income at $29,262, and it then applied 5.19% instead of 4.99%." +us,scenario_086,state_income_tax_before_refundable_credits,gpt-5.4-mini,llm_error,taxable_income_or_deductions,False,"Its $1,639 implies only about $32,000 of taxable income at a roughly 5% rate. It therefore over-deducted from the $61,662.50 GA AGI instead of subtracting exactly the $15,000 standard deduction and the $5,000 dependent exemption, then taxing $41,662.50 at 4.99%." +us,scenario_086,state_income_tax_before_refundable_credits,gpt-5.4-nano,llm_error,taxable_income_or_deductions,False,"It built Georgia income from federal-style taxable income with extra medical and other adjustments. Its $498 implies only about $10,000 of taxable income, instead of $41,662.50 (GA AGI minus the $15,000 standard deduction and $5,000 dependent exemption) taxed at 4.99%." +us,scenario_086,state_income_tax_before_refundable_credits,gpt-5.5,llm_error,thresholds_rates,False,"It subtracted a $12,000 standard deduction instead of $15,000 and $4,500 of exemptions instead of the $5,000 dependent exemption, leaving $45,162. It then applied 5.19% instead of 4.99%." +us,scenario_086,state_income_tax_before_refundable_credits,gpt-5.6-luna,llm_error,taxable_income_or_deductions,False,"Its $1,357.80 implies only about $27,000 of taxable income. It therefore applied far more than the $15,000 head-of-household standard deduction plus $5,000 dependent exemption to the $61,662.50 GA AGI." +us,scenario_086,state_income_tax_before_refundable_credits,gpt-5.6-sol,llm_error,thresholds_rates,False,"It subtracted a $12,000 deduction instead of the $15,000 head-of-household standard deduction and a $4,000 dependent exemption instead of $5,000, leaving $45,662.40. It then applied 5.09% instead of 4.99%." +us,scenario_086,state_income_tax_before_refundable_credits,gpt-5.6-terra,llm_error,thresholds_rates,False,"It applied a 5.19% rate instead of 4.99%. Its $1,903 implies about $36,700 of taxable income, meaning it over-deducted by about $5,000 compared with the $41,662.50 left after the $15,000 standard deduction and $5,000 dependent exemption." +us,scenario_086,state_income_tax_before_refundable_credits,gpt-6-astra,llm_error,thresholds_rates,False,"It subtracted a $12,000 standard deduction instead of $15,000 and a $4,000 dependent exemption instead of $5,000, leaving $45,662. It then applied 5.09% instead of 4.99%." +us,scenario_086,state_income_tax_before_refundable_credits,gpt-6-luna,llm_error,taxable_income_or_deductions,False,"It used the correct 4.99% rate. However, it applied a $12,000 standard deduction instead of $15,000, invented a $4,000 taxpayer exemption that Georgia does not allow, and used a $3,000 dependent exemption instead of $5,000. That left $42,700 taxable instead of $41,662.50." +us,scenario_086,state_income_tax_before_refundable_credits,gpt-6-sol,llm_error,thresholds_rates,False,"It subtracted a $12,000 deduction instead of the $15,000 head-of-household standard deduction and a $4,000 dependent exemption instead of $5,000, leaving $45,662. It then applied 5.19% instead of 4.99%." +us,scenario_086,state_income_tax_before_refundable_credits,gpt-6.1-sol,llm_error,thresholds_rates,False,"It correctly started from $61,662 of GA AGI but used a $12,000 head-of-household deduction instead of $15,000 and a $4,000 dependent exemption instead of $5,000. It then applied 5.09% instead of 4.99%." +us,scenario_086,state_income_tax_before_refundable_credits,gpt-6.1-terra,llm_error,thresholds_rates,False,"It applied 5.19% instead of 4.99%. Its $2,371.83 corresponds to about $45,700 of taxable income, reflecting a $12,000 standard deduction and $4,000 dependent exemption instead of $15,000 and $5,000." +us,scenario_086,state_income_tax_before_refundable_credits,grok-4.3,llm_error,thresholds_rates,False,"Its $2,184 implies about $42,000–$44,000 of taxable income at a rate in the 5% range. That reflects deductions below the $15,000 standard deduction plus $5,000 dependent exemption and a rate above 4.99%, instead of $41,662.50 at 4.99%." +us,scenario_086,state_income_tax_before_refundable_credits,grok-4.5,llm_error,thresholds_rates,False,"It subtracted an $18,000 head-of-household standard deduction instead of $15,000 and omitted the $5,000 dependent exemption, leaving $43,662. It then applied 5.29% instead of 4.99%." +us,scenario_086,state_income_tax_before_refundable_credits,grok-4.6,llm_error,thresholds_rates,False,"It used a $12,000 standard deduction instead of $15,000 and $5,700 of personal and dependent exemptions instead of the single $5,000 dependent exemption, leaving $44,000. It then applied 5.39% instead of 4.99%." +us,scenario_086,state_income_tax_before_refundable_credits,grok-4.7,llm_error,thresholds_rates,False,"It subtracted a $12,000 head-of-household standard deduction instead of $15,000 and a $3,000 dependent exemption instead of $5,000, leaving $46,700. It then applied 5.19% instead of 4.99%." +us,scenario_086,state_income_tax_before_refundable_credits,grok-build-0.1,llm_error,thresholds_rates,False,"It subtracted the $338 educator expense a second time even though federal AGI already reflected it. It used the repealed $5,400 standard deduction and two $2,700 exemptions instead of $15,000 plus a $5,000 dependent exemption, and applied the old 5.49% rate instead of 4.99%." +us,scenario_086,state_income_tax_before_refundable_credits,inkling,llm_error,thresholds_rates,False,"It reached about $40,700 of taxable income, which is about $1,000 below the correct $41,662.50 after the $15,000 standard deduction and $5,000 dependent exemption. It then applied a 5.29% rate instead of Georgia's 2026 rate of 4.99%." +us,scenario_086,state_income_tax_before_refundable_credits,kimi-k2.6,llm_error,taxable_income_or_deductions,False,"It used the correct 4.99% rate and $61,662 GA AGI. However, it subtracted a $12,000 standard deduction instead of the $15,000 head-of-household amount and two $2,700 personal exemptions instead of the single $5,000 dependent exemption, leaving $44,262 instead of $41,662.50." +us,scenario_086,state_income_tax_before_refundable_credits,kimi-k3,llm_error,thresholds_rates,False,"It understated GA AGI at $61,387 instead of $61,662.50 and used an $18,500 head-of-household deduction and a $3,000 dependent exemption instead of $15,000 and $5,000. It then applied 5.19% instead of 4.99%, and these errors partly offset to $2,070.14." +us,scenario_086,state_income_tax_before_refundable_credits,minimax-m3,llm_error,thresholds_rates,False,"It used a $5,000 standard deduction instead of $15,000 and a $2,700 personal exemption, and it omitted the $5,000 dependent exemption, leaving $54,000 taxable instead of $41,662.50. It then applied 5.19% instead of 4.99%." +us,scenario_086,state_income_tax_before_refundable_credits,muse-spark-1.3,llm_error,taxable_income_or_deductions,False,"It started from about $72,900 of AGI, which still includes the $10,900.40 of taxable Social Security that Georgia subtracts. It then used about $18,000 of deductions instead of $20,000 and a 5.19% rate instead of 4.99%." +us,scenario_086,state_income_tax_before_refundable_credits,muse-wonder,llm_error,thresholds_rates,False,"It taxed about $41,000 of taxable income, close to the correct $41,662.50, at a 5.19% rate. Georgia's 2026 rate is 4.99%, which overstated the tax." +us,scenario_086,state_income_tax_before_refundable_credits,ox-alpha,llm_error,thresholds_rates,False,"It used a single-filer $12,000 standard deduction instead of the $15,000 head-of-household amount, invented a $3,700 personal exemption, and used a $4,000 dependent exemption instead of $5,000. It then applied 5.09% instead of 4.99%." +us,scenario_086,state_income_tax_before_refundable_credits,qwen-3.7-max,llm_error,taxable_income_or_deductions,False,"It included the full $12,824 of Social Security benefits in Georgia income, although Georgia excludes Social Security entirely. It also used the old $2,700 and $3,000 exemptions with a $12,000 deduction instead of $15,000 plus $5,000, and a 5.12% rate instead of 4.99%." +us,scenario_086,state_income_tax_before_refundable_credits,qwen3.8-max,llm_error,taxable_income_or_deductions,False,"It claimed to exclude Social Security but started from $74,824 of gross income, which includes the benefits. It then subtracted a $23,100 deduction instead of the $15,000 standard deduction plus $5,000 dependent exemption from the $61,662.50 GA AGI, and applied an effective 4.57% rate that matches no Georgia schedule." us,scenario_086,state_refundable_credits,qwen-3.7-max,llm_error,categorical_eligibility,False,"The model invented a Georgia refundable dependent-child credit of $260 per qualifying child. Georgia has no such applicable refundable credit, so the 12-year-old dependent generates $0 in state refundable credits." us,scenario_088,federal_income_tax_before_refundable_credits,glm-5.2,llm_error,taxable_income_or_deductions,False,"The model omitted the deduction for the $9,600 of qualified tips included in wages, leaving $7,085 of purported taxable income. It also incorrectly included the $675 state tax refund in gross income without establishing a prior-year itemized-deduction tax benefit." us,scenario_088,federal_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"The model supplied neither a numeric value nor an explanation for the requested output, violating the required output contract." @@ -7886,52 +8064,53 @@ us,scenario_090,state_refundable_credits,gpt-5.6-luna,llm_error,age_disability,F us,scenario_090,state_refundable_credits,grok-4.5,llm_error,age_disability,False,"It computed the Kansas refundable EITC as 17% of a $536 federal EITC without applying the age-25 minimum for the childless federal EITC; at age 22 the head's federal EITC is $0, making the Kansas EITC $0. Its Kansas rate and arithmetic were right, but the federal base it multiplied was disallowed by the age test." us,scenario_090,state_refundable_credits,grok-build-0.1,llm_error,categorical_eligibility,False,"It applied only the Kansas food sales tax credit's income ceiling and skipped the categorical qualification, which limits the credit to filers who are 55 or older, blind or disabled, or have a dependent child under 18 living with them; a 22-year-old single filer with no dependents satisfies none of those, so the credit is $0. It further treated the credit as refundable, but Kansas made it nonrefundable beginning in tax year 2013, so even a qualifying $125 credit would not appear in state_refundable_credits." us,scenario_090,tanf,glm-5.3,llm_error,categorical_eligibility,False,"Kansas TANF requires a dependent child in the assistance unit, and this 22-year-old head is a childless adult, so the benefit is $0 regardless of income; the household also holds $20,300 in bank assets, far above Kansas's TANF resource limit. glm-5.3 ran no eligibility test at all - it copied the $4,800 'financial assistance' input, a separate unearned-income variable in PolicyEngine rather than a TANF payment, straight into the tanf output. Its own stated reasoning ('financial assistance during the year, which is its annual TANF cash assistance amount') shows the substitution, and the prompt's instruction not to infer unlisted benefit receipt forbids reclassifying that input as TANF." -us,scenario_091,federal_income_tax_before_refundable_credits,claude-fable-5,llm_error,taxable_income_or_deductions,False,"The model left out the $628 qualified-overtime deduction, so its ordinary taxable income was $14,945 instead of about $14,317. Its own math reached $1,545 − $120 = $1,425, but it then submitted $1,276, which matches neither its computation nor the correct $1,470 − $120 = $1,350." -us,scenario_091,federal_income_tax_before_refundable_credits,claude-fable-5.1,llm_error,taxable_income_or_deductions,False,"The model left out the $628 qualified-overtime deduction. It also taxed the $1,170 non-Schedule-D capital gains as ordinary income, which made its ordinary taxable income $16,115 instead of about $14,317. Its saver's credit of $119.90 was right, but the tax it was subtracted from was about $216 too high." -us,scenario_091,federal_income_tax_before_refundable_credits,claude-haiku-4.5,llm_error,thresholds_rates,False,"The model used an outdated $14,600 standard deduction, did not exclude the traditional 401(k), and left out the overtime deduction. It taxed qualified dividends at 15% when they belong in the 0% bracket. It then claimed a $2,500 AOTC even though no qualified tuition was listed, and gave a final $650 that doesn't follow from its own steps. It never applied the $120 saver's credit to the correct $1,470 tax." -us,scenario_091,federal_income_tax_before_refundable_credits,claude-haiku-5.5,llm_error,categorical_eligibility,False,"The model used the nonrefundable AOTC to wipe out the tax, but no qualified tuition was listed, so the AOTC is $0. It also subtracted health premiums from income. The correct calculation is $1,470 in regular tax on about $14,317 of ordinary taxable income, minus the $120 saver's credit, for $1,350." -us,scenario_091,federal_income_tax_before_refundable_credits,claude-opus-4.7,llm_error,taxable_income_or_deductions,False,"The model left out the $628 overtime deduction and taxed the $1,170 non-Schedule-D gains as ordinary income, which gave $16,115 of ordinary taxable income instead of about $14,317. It also stated that no nonrefundable credits applied, missing the $120 saver's credit (10% of $1,199 in contributions). Its submitted $1,656 doesn't match its own $1,686 tentative tax." -us,scenario_091,federal_income_tax_before_refundable_credits,claude-opus-4.8,llm_error,taxable_income_or_deductions,False,"The model treated the $27,000 wages as already net of the 401(k) and never subtracted the $926, which inflated AGI to $37,109. It also left out the $628 overtime deduction. It then applied an arbitrary $331 AOTC even though no qualified expenses were listed, and missed the $120 saver's credit. The correct figure is $1,470 − $120 = $1,350." -us,scenario_091,federal_income_tax_before_refundable_credits,claude-opus-5,llm_error,taxable_income_or_deductions,False,"The model left out the $628 overtime deduction and the $120 saver's credit. Its bracket math gave about $1,684, but it then inflated that to $2,109 without any basis. The correct ordinary taxable income of about $14,317 gives $1,470, and after the $120 saver's credit the result is $1,350." -us,scenario_091,federal_income_tax_before_refundable_credits,claude-sonnet-4.6,llm_error,thresholds_rates,False,"The model used a $15,000 standard deduction and a $11,925 top for the 10% bracket instead of the 2026 values of $16,100 and $12,400. It left out the $628 overtime deduction and never applied the $120 saver's credit for the $1,199 in retirement contributions." -us,scenario_091,federal_income_tax_before_refundable_credits,claude-sonnet-5,llm_error,categorical_eligibility,False,"The model's final $1,470 equals the correct tax before credits. It never subtracted the $120 saver's credit (10% of $1,199 in contributions), which brings the result to $1,350. Its reasoning also used a $15,750 standard deduction, taxed the capital gains as ordinary income, and applied a $1,500 AOTC even though no tuition was listed." -us,scenario_091,federal_income_tax_before_refundable_credits,claude-sonnet-5.5,llm_error,taxable_income_or_deductions,False,"The model left out the $628 qualified-overtime deduction, which gave $14,945 of ordinary taxable income and $1,545 in tax. With the deduction, ordinary taxable income is about $14,317, the tax is $1,470, and after the $120 saver's credit the result is $1,350." -us,scenario_091,federal_income_tax_before_refundable_credits,deepseek-v4-flash-0731,llm_error,taxable_income_or_deductions,False,"The model used a $15,400 standard deduction instead of the 2026 amount of $16,100 and left out the $628 overtime deduction. That overstated ordinary taxable income at $15,645 instead of about $14,317. The saver's credit of $119.90 was handled correctly." -us,scenario_091,federal_income_tax_before_refundable_credits,deepseek-v4-pro,llm_error,taxable_income_or_deductions,False,"The model landed within $1 only through offsetting errors. It subtracted $1,800 in health premiums from wages, which isn't allowed, used a $15,000 standard deduction, and used a $11,925 top for the 10% bracket. It should have used the $16,100 standard deduction, the $628 overtime deduction, and a $12,400 top for the 10% bracket. Rounding to whole dollars, as the reference does, gives $1,470 − $120 = $1,350, not $1,351." -us,scenario_091,federal_income_tax_before_refundable_credits,deepseek-v4-pro-0813,llm_error,taxable_income_or_deductions,False,"The model used a $15,400 standard deduction instead of $16,100, left out the $628 overtime deduction, and used a $12,225 top for the 10% bracket instead of $12,400. That gave $15,645 of ordinary taxable income instead of about $14,317." -us,scenario_091,federal_income_tax_before_refundable_credits,deepseek-v4.1-flash,llm_error,taxable_income_or_deductions,False,"The model used a $15,300 standard deduction instead of $16,100 and left out the $628 overtime deduction, which overstated taxable income at $20,883. The correct ordinary taxable income of about $14,317 gives $1,470, and after the $120 saver's credit the result is $1,350." -us,scenario_091,federal_income_tax_before_refundable_credits,gemini-3-flash-preview,llm_error,categorical_eligibility,False,"The model used an AOTC to offset the tax, but no qualified tuition was listed, so the AOTC is $0. It also subtracted the $6,589 in ESI premiums from wages and used a deduction-plus-exemption of about $13,000 instead of the $16,100 standard deduction and $628 overtime deduction. Only the $120 saver's credit applies, which leaves $1,350." -us,scenario_091,federal_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,taxable_income_or_deductions,False,"The model's taxable income of about $25,500 means it did not fully apply the $16,100 standard deduction or the $628 overtime deduction. It also failed to separate the $3,968 in qualified dividends into the 0% bracket. The correct ordinary taxable income is about $14,317, which gives $1,470, and after the $120 saver's credit the result is $1,350." -us,scenario_091,federal_income_tax_before_refundable_credits,gemini-3.1-pro-preview,llm_error,taxable_income_or_deductions,False,"The model cut wages to $20,411 by subtracting the $6,589 in ESI premiums, which the reference does not do. It also applied pre-TCJA rules with a smaller standard deduction and a personal exemption. Under 2026 law there is no exemption, the standard deduction is $16,100, and the $628 overtime deduction applies, which gives $1,470 in tax before the $120 saver's credit." -us,scenario_091,federal_income_tax_before_refundable_credits,gemini-3.5-flash,llm_error,taxable_income_or_deductions,False,"The model assumed the TCJA sunset ($8,300 standard deduction plus a $5,300 exemption) and subtracted the $6,589 in ESI premiums from wages. Under 2026 law the standard deduction is $16,100 and the $628 overtime deduction applies. It also omitted the $120 saver's credit." -us,scenario_091,federal_income_tax_before_refundable_credits,gemini-3.5-flash-lite,llm_error,categorical_eligibility,False,"The model gave no derivation. Its $1,475 is roughly the $1,470 tax before credits, so it failed to subtract the $120 saver's credit (10% of $1,199 in contributions) that brings the result to $1,350." -us,scenario_091,federal_income_tax_before_refundable_credits,gemini-3.6-flash,llm_error,taxable_income_or_deductions,False,"The model subtracted the $6,589 in ESI premiums from wages and applied a personal exemption, which no longer exists for 2026. It also left out the $628 overtime deduction and the $120 saver's credit." -us,scenario_091,federal_income_tax_before_refundable_credits,gemini-3.7-flash,llm_error,other,False,"The model's explanation computed $1,756 but it submitted $1,086, so the answer contradicts its own work. The $1,756 path also left out the $628 overtime deduction and the $120 saver's credit." -us,scenario_091,federal_income_tax_before_refundable_credits,gemini-3.8-flash,llm_error,taxable_income_or_deductions,False,"The model used a $15,000 standard deduction instead of $16,100, left out the $628 overtime deduction, and used 2025 bracket widths. It then submitted $1,617, which doesn't match its own $1,567. The correct figure is $1,470 − $120 = $1,350." -us,scenario_091,federal_income_tax_before_refundable_credits,gemini-4-argon,llm_error,categorical_eligibility,False,"The model got the tax before credits exactly right ($1,470 on $14,317 of ordinary taxable income) but never subtracted the nonrefundable saver's credit. That credit is 10% of the $1,199 in traditional and Roth contributions, or $120, which brings the result to $1,350." -us,scenario_091,federal_income_tax_before_refundable_credits,glm-5.2,llm_error,taxable_income_or_deductions,False,"The model used a $15,400 standard deduction and a $12,200 top for the 10% bracket instead of $16,100 and $12,400, and left out the $628 overtime deduction. That overstated ordinary taxable income at $15,645 instead of about $14,317." -us,scenario_091,federal_income_tax_before_refundable_credits,glm-5.3,llm_error,taxable_income_or_deductions,False,"The model used a $15,200 standard deduction instead of $16,100 and left out the $628 overtime deduction. It also stated that no nonrefundable credits applied, missing the $120 saver's credit for the $1,199 in contributions." -us,scenario_091,federal_income_tax_before_refundable_credits,gpt-5.4-mini,llm_error,categorical_eligibility,False,"The model treated the AOTC and standard deduction as eliminating the tax. In fact, about $14,317 of ordinary taxable income remains after the $16,100 standard deduction, and the AOTC is $0 because no qualified tuition was listed. The tax is $1,470 minus the $120 saver's credit, or $1,350." -us,scenario_091,federal_income_tax_before_refundable_credits,gpt-5.4-nano,llm_error,categorical_eligibility,False,"The model claimed an AOTC that eliminated the tax, but no qualified tuition was listed, so the AOTC is $0. The remaining $1,470 is reduced only by the $120 saver's credit, which gives $1,350." -us,scenario_091,federal_income_tax_before_refundable_credits,gpt-5.5,llm_error,categorical_eligibility,False,"The model computed the $1,470 tax before credits correctly but stated there were no usable nonrefundable credits. It missed the 10% saver's credit on the $1,199 in retirement contributions, which takes off $120 and brings the result to $1,350." -us,scenario_091,federal_income_tax_before_refundable_credits,gpt-5.6-luna,llm_error,categorical_eligibility,False,"The model treated the AOTC as offsetting the full tax, but no qualified tuition was listed, so the AOTC is $0. Only the $120 saver's credit reduces the $1,470 tax, which leaves $1,350." -us,scenario_091,federal_income_tax_before_refundable_credits,gpt-5.6-terra,llm_error,taxable_income_or_deductions,False,"The model's $1,610 matches taxing the $1,170 non-Schedule-D capital gains as ordinary income: about $15,487 of ordinary taxable income gives $1,610. The correct ordinary taxable income is about $14,317. The model also omitted the $120 saver's credit." -us,scenario_091,federal_income_tax_before_refundable_credits,gpt-6-astra,llm_error,taxable_income_or_deductions,False,"The model treated the $6,589 in ESI premiums as pretax and subtracted them, which cut AGI to $29,594 and ordinary taxable income to $7,728. The reference keeps the full $27,000 in wages, which gives about $14,317 of ordinary taxable income and $1,470 in tax before the $120 saver's credit." -us,scenario_091,federal_income_tax_before_refundable_credits,gpt-6-luna,llm_error,other,False,"The model figured the saver's credit on only the $969 in traditional contributions, giving $96.90. It left out the $163 Roth 401(k) and $67 Roth IRA contributions, which are also eligible, so the base is $1,199 and the credit is $120. The tax should also have been rounded to $1,470 before credits." -us,scenario_091,federal_income_tax_before_refundable_credits,gpt-6-sol,llm_error,categorical_eligibility,False,"The model computed the $1,470 tax before credits correctly but applied no nonrefundable credits. It missed the $120 saver's credit (10% of $1,199 in traditional and Roth contributions), which brings the result to $1,350." -us,scenario_091,federal_income_tax_before_refundable_credits,gpt-6.1-sol,llm_error,taxable_income_or_deductions,False,"The model subtracted the $6,589 in ESI premiums from wages, which shrank ordinary taxable income to $7,728 instead of about $14,317. It also omitted the $120 saver's credit." -us,scenario_091,federal_income_tax_before_refundable_credits,grok-4.3,llm_error,categorical_eligibility,False,"The model treated the AOTC and other credits as eliminating the tax, but the AOTC is $0 because no qualified tuition was listed. About $14,317 of ordinary taxable income remains, which gives $1,470, and after the $120 saver's credit the result is $1,350." -us,scenario_091,federal_income_tax_before_refundable_credits,grok-4.5,llm_error,thresholds_rates,False,"The model assumed the TCJA had expired, adding back a personal exemption and the 15% bracket. For 2026 the law has a $16,100 standard deduction, no exemption, 10%/12% brackets, and a $628 overtime deduction, which gives $1,470 before the $120 saver's credit." -us,scenario_091,federal_income_tax_before_refundable_credits,grok-4.6,llm_error,thresholds_rates,False,"The model applied post-TCJA-sunset rules: an $8,300 standard deduction, a $5,300 exemption, and a 15% second bracket. Under 2026 law the standard deduction is $16,100, the $628 overtime deduction applies, and the brackets are 10% and 12%, which gives $1,470 − $120 = $1,350." -us,scenario_091,federal_income_tax_before_refundable_credits,grok-4.7,llm_error,thresholds_rates,False,"The model correctly found $14,317 of ordinary taxable income and the $119.90 saver's credit. However, it ended the 10% bracket at $12,200 instead of the 2026 single threshold of $12,400, which made the tax $1,474.04 instead of $1,470." -us,scenario_091,federal_income_tax_before_refundable_credits,grok-build-0.1,llm_error,taxable_income_or_deductions,False,"The model subtracted the $6,589 in ESI premiums from wages and applied a personal exemption with an $8,350 standard deduction, which are pre-TCJA rules. It also omitted the $628 overtime deduction and the $120 saver's credit." -us,scenario_091,federal_income_tax_before_refundable_credits,inkling,llm_error,thresholds_rates,False,"The model assumed the TCJA sunset, with an $8,300 standard deduction, a $5,200 exemption, and a 15% bracket, instead of the 2026 rules: a $16,100 standard deduction, the $628 overtime deduction, and 10%/12% brackets. It also figured the saver's credit at $97, leaving out the Roth contributions." -us,scenario_091,federal_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"The model returned no value and no explanation for this output. The correct value is $1,470 in tax minus the $120 saver's credit, or $1,350." -us,scenario_091,federal_income_tax_before_refundable_credits,minimax-m3,llm_error,categorical_eligibility,False,"The model used the AOTC to offset all of the tax, but the AOTC is $0 because no qualified tuition was listed. The $1,470 tax is reduced only by the $120 saver's credit." -us,scenario_091,federal_income_tax_before_refundable_credits,muse-spark-1.3,llm_error,taxable_income_or_deductions,False,"The model used a $15,750 standard deduction and a $11,925 top for the 10% bracket. It taxed the $1,170 capital gains as ordinary income, left out the $628 overtime deduction, and omitted the $120 saver's credit." -us,scenario_091,federal_income_tax_before_refundable_credits,ox-alpha,llm_error,credit_phaseout,False,"The model applied the 50% saver's credit rate, even though AGI of about $36,000 for a single filer falls in the 10% tier. It also left the Roth contributions out of the base. The correct credit is 10% × $1,199 = $120. It additionally left out the $628 overtime deduction and taxed the $1,170 gains as ordinary income." -us,scenario_091,federal_income_tax_before_refundable_credits,qwen-3.7-max,llm_error,categorical_eligibility,False,"The model claimed a $1,960 AOTC even though no qualified tuition was listed, so the AOTC is $0. It also added the $628 overtime premium on top of the $27,000 wages even though the wages already include it, when that $628 is actually a deduction." -us,scenario_091,federal_income_tax_before_refundable_credits,qwen3.8-max,llm_error,taxable_income_or_deductions,False,"The model contradicted itself: it found positive taxable income and then said the standard deduction reduced it to $0. The $16,100 standard deduction and $628 overtime deduction leave about $14,317 of ordinary taxable income, which gives $1,470 in tax, minus the $120 saver's credit." +us,scenario_091,federal_income_tax_before_refundable_credits,claude-fable-5,llm_error,taxable_income_or_deductions,False,"It left out the $628 qualified-overtime deduction, so its ordinary taxable income was $14,945 instead of $14,316.66 and its own working reached $1,425. It then submitted $1,276 without explaining the change from that $1,425." +us,scenario_091,federal_income_tax_before_refundable_credits,claude-fable-5.1,llm_error,taxable_income_or_deductions,False,"It never applied the $628 qualified-overtime deduction. It also taxed the $1,170 of capital-gain distributions at ordinary rates, which pushed ordinary taxable income to $16,115 instead of $14,316.66. The result was $1,685.80 before credits instead of $1,470." +us,scenario_091,federal_income_tax_before_refundable_credits,claude-haiku-4.5,llm_error,categorical_eligibility,False,"It used the 2024 standard deduction of $14,600, did not subtract the 401(k), taxed qualified dividends at 15% instead of 0%, and claimed a $2,500 AOTC even though no qualified tuition expenses are listed. It then submitted $650, a figure that does not follow from its own working." +us,scenario_091,federal_income_tax_before_refundable_credits,claude-haiku-5.5,llm_error,categorical_eligibility,False,"It assumed the nonrefundable AOTC wipes out the tax, but no qualified tuition expenses are listed, so the AOTC is $0. The $1,470 of tax is reduced only by the $120 Saver's Credit, leaving $1,350." +us,scenario_091,federal_income_tax_before_refundable_credits,claude-opus-4.7,llm_error,taxable_income_or_deductions,False,"It skipped the $628 qualified-overtime deduction and taxed the $1,170 of gains at ordinary rates, which gave $1,686 of tentative tax. It also said no nonrefundable credits apply, missing the $120 Saver's Credit, and then submitted an unexplained $1,656." +us,scenario_091,federal_income_tax_before_refundable_credits,claude-opus-4.8,llm_error,categorical_eligibility,False,"It did not subtract the $926 traditional 401(k) from the $27,000 of gross wages, skipped the $628 overtime deduction, and invented a $331 nonrefundable AOTC with no tuition expenses on record. It also never applied the $120 Saver's Credit." +us,scenario_091,federal_income_tax_before_refundable_credits,claude-opus-5,llm_error,taxable_income_or_deductions,False,"Its own working reached about $1,684 without the $628 overtime deduction, and it then raised the answer to $2,109 for no stated reason. It also missed the $120 Saver's Credit; with the overtime deduction, ordinary tax is $1,470, and the credit brings it to $1,350." +us,scenario_091,federal_income_tax_before_refundable_credits,claude-sonnet-4.6,llm_error,thresholds_rates,False,"It used a $15,000 standard deduction and a $11,925 top of the 10% bracket instead of the 2026 figures of $16,100 and $12,400. It also omitted the $628 qualified-overtime deduction and the $120 Saver's Credit, ending at $1,687 instead of $1,350." +us,scenario_091,federal_income_tax_before_refundable_credits,claude-sonnet-5,llm_error,categorical_eligibility,False,"Its working used a $15,750 standard deduction and subtracted a $1,500 AOTC even though no tuition is listed. It then adjusted to $1,470, which equals the pre-credit tax but leaves out the $120 Saver's Credit that brings the liability to $1,350." +us,scenario_091,federal_income_tax_before_refundable_credits,claude-sonnet-5.5,llm_error,taxable_income_or_deductions,False,"It handled the standard deduction, the 0% rate on dividends and gains, and the $120 Saver's Credit correctly, but it missed the $628 qualified-overtime deduction. That left ordinary taxable income at $14,945 instead of $14,316.66, overstating the tax by about $75." +us,scenario_091,federal_income_tax_before_refundable_credits,deepseek-v4-flash-0731,llm_error,thresholds_rates,False,"It used a $15,400 standard deduction instead of the 2026 OBBBA amount of $16,100 and omitted the $628 qualified-overtime deduction. That overstated ordinary taxable income by about $1,328, although the $120 Saver's Credit was applied correctly." +us,scenario_091,federal_income_tax_before_refundable_credits,deepseek-v4-pro,llm_error,taxable_income_or_deductions,False,"It got within $1 through offsetting errors: it subtracted the $1,800 of health premiums from wages, used a $15,000 standard deduction and the 2025 $11,925 bracket, and never applied the $628 overtime deduction. Its unrounded $119.90 credit gave $1,351 instead of $1,350." +us,scenario_091,federal_income_tax_before_refundable_credits,deepseek-v4-pro-0813,llm_error,thresholds_rates,False,"It used a $15,400 standard deduction and a $12,225 top of the 10% bracket instead of the 2026 figures of $16,100 and $12,400, and it omitted the $628 qualified-overtime deduction. That overstated ordinary taxable income to $15,645 instead of $14,316.66." +us,scenario_091,federal_income_tax_before_refundable_credits,deepseek-v4.1-flash,llm_error,thresholds_rates,False,"It used a $15,300 standard deduction instead of $16,100 and skipped the $628 qualified-overtime deduction, which gave $1,645.40 before credits. After the Saver's Credit it ended at $1,525.50 instead of $1,350." +us,scenario_091,federal_income_tax_before_refundable_credits,gemini-3-flash-preview,llm_error,categorical_eligibility,False,"It subtracted the $6,589 of ESI premiums from wages and assumed a pre-TCJA deduction plus personal exemption. It then used a nonexistent AOTC to bring the tax to zero, although no qualified tuition expenses are listed, so the AOTC is $0." +us,scenario_091,federal_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,taxable_income_or_deductions,False,"Its stated taxable income of about $25,500 overstates the correct base. After the $16,100 standard deduction, the $628 overtime deduction and excluding the 0%-taxed dividends and capital-gain distributions, ordinary taxable income is $14,316.66, which gives $1,470 of tax less the $120 Saver's Credit." +us,scenario_091,federal_income_tax_before_refundable_credits,gemini-3.1-pro-preview,llm_error,thresholds_rates,False,"It cut wages by the $6,589 of ESI premiums, which are not deducted from gross wages here. It also used a pre-TCJA standard deduction and personal exemption instead of the permanent 2026 standard deduction of $16,100 plus the $628 overtime deduction, so its taxable income was too low." +us,scenario_091,federal_income_tax_before_refundable_credits,gemini-3.5-flash,llm_error,thresholds_rates,False,"It assumed the TCJA sunset, using an $8,300 standard deduction plus a $5,300 personal exemption, which the OBBBA cancelled, and it subtracted the $6,589 of ESI premiums from wages. It also omitted both the $628 overtime deduction and the $120 Saver's Credit." +us,scenario_091,federal_income_tax_before_refundable_credits,gemini-3.5-flash-lite,llm_error,credit_phaseout,False,"It reported $1,475, which is roughly the $1,470 pre-credit tax. It never subtracted the $120 Saver's Credit earned by $1,199 of retirement contributions at an AGI in the 10% tier." +us,scenario_091,federal_income_tax_before_refundable_credits,gemini-3.6-flash,llm_error,thresholds_rates,False,"It subtracted the $6,589 of ESI premiums from wages and applied a personal exemption with the pre-TCJA deduction, even though the 2026 rules keep the $16,100 standard deduction with no exemption. It also missed the $628 overtime deduction and the $120 Saver's Credit." +us,scenario_091,federal_income_tax_before_refundable_credits,gemini-3.7-flash,llm_error,taxable_income_or_deductions,False,"Its reasoning reached $1,756 without the $628 overtime deduction or the $120 Saver's Credit, yet it submitted $1,086, which matches the ESI-subtraction and TCJA-sunset approach. Neither figure applies the overtime deduction and Saver's Credit that give $1,470 less $120." +us,scenario_091,federal_income_tax_before_refundable_credits,gemini-3.8-flash,llm_error,thresholds_rates,False,"It used a $15,000 standard deduction and the $11,925 bracket instead of the 2026 figures of $16,100 and $12,400, and omitted the $628 overtime deduction. Its reasoning computed $1,567, but it submitted $1,617." +us,scenario_091,federal_income_tax_before_refundable_credits,gemini-4-argon,llm_error,credit_phaseout,False,"It correctly reached $1,470.04 of tax on $14,317 of ordinary taxable income. It then stopped without subtracting the nonrefundable Saver's Credit of 10% × $1,199 = $120, which brings the result to $1,350." +us,scenario_091,federal_income_tax_before_refundable_credits,glm-5.2,llm_error,thresholds_rates,False,"It used a $15,400 standard deduction and a $12,200 top of the 10% bracket instead of the 2026 figures of $16,100 and $12,400, and skipped the $628 qualified-overtime deduction. It applied the $119.90 Saver's Credit correctly but to an inflated $1,633.40 of tax." +us,scenario_091,federal_income_tax_before_refundable_credits,glm-5.3,llm_error,thresholds_rates,False,"It used a $15,200 standard deduction instead of $16,100 and omitted the $628 overtime deduction. It also said no nonrefundable credits apply, missing the $120 Saver's Credit." +us,scenario_091,federal_income_tax_before_refundable_credits,gpt-5.4-mini,llm_error,categorical_eligibility,False,"The standard deduction does not eliminate taxable income: about $36,183 of AGI less $16,100 and $628 leaves about $19,455. It also relied on an AOTC that is $0 because no qualified tuition expenses are listed." +us,scenario_091,federal_income_tax_before_refundable_credits,gpt-5.4-nano,llm_error,categorical_eligibility,False,"It treated the AOTC as removing the remaining liability, but no qualified tuition expenses are listed, so the AOTC is $0. Ordinary taxable income of $14,316.66 produces $1,470 of tax, offset only by the $120 Saver's Credit." +us,scenario_091,federal_income_tax_before_refundable_credits,gpt-5.5,llm_error,credit_phaseout,False,"It computed the $1,470 pre-credit tax correctly, including the $628 overtime deduction. It then concluded that no nonrefundable credits are usable and missed the $120 Saver's Credit on $1,199 of retirement contributions." +us,scenario_091,federal_income_tax_before_refundable_credits,gpt-5.6-luna,llm_error,categorical_eligibility,False,"It claimed an AOTC with no qualified tuition expenses on record, so the AOTC is $0. The liability is $1,470 less the $120 Saver's Credit, which is $1,350, not zero." +us,scenario_091,federal_income_tax_before_refundable_credits,gpt-5.6-terra,llm_error,credit_phaseout,False,"Its $1,610 equals $1,470 plus 12% of the $1,170 in capital-gain distributions, so it taxed those gains at ordinary rates instead of keeping them out of ordinary taxable income. It also left out the $120 Saver's Credit." +us,scenario_091,federal_income_tax_before_refundable_credits,gpt-6-astra,llm_error,taxable_income_or_deductions,False,"It subtracted the $6,589 of ESI premiums from wages, bringing AGI down to $29,594 and ordinary taxable income to $7,728. Wages are reduced only by the $926 traditional 401(k), which leaves $14,316.66 of ordinary taxable income." +us,scenario_091,federal_income_tax_before_refundable_credits,gpt-6-luna,llm_error,credit_phaseout,False,"It computed the Saver's Credit as $96.90, which leaves out the $163 Roth 401(k) and $67 Roth IRA contributions. Qualifying contributions total $1,199, so the credit is $120." +us,scenario_091,federal_income_tax_before_refundable_credits,gpt-6-sol,llm_error,credit_phaseout,False,"It reached the correct $1,470.04 of tax on $14,317 of ordinary taxable income. It then omitted the nonrefundable Saver's Credit of 10% of $1,199, about $120." +us,scenario_091,federal_income_tax_before_refundable_credits,gpt-6.1-sol,llm_error,taxable_income_or_deductions,False,"It subtracted the $6,589 of ESI premiums from wages, which gave an AGI of $29,594 and only $7,728 of ordinary taxable income. It also said no usable credits apply, missing the $120 Saver's Credit." +us,scenario_091,federal_income_tax_before_refundable_credits,gpt-6.1-terra,llm_error,credit_phaseout,False,"It reached the correct $1,470.04 pre-credit tax, but it did not apply the $120 nonrefundable Saver's Credit on $1,199 of 401(k) and IRA contributions." +us,scenario_091,federal_income_tax_before_refundable_credits,grok-4.3,llm_error,categorical_eligibility,False,"The standard and overtime deductions leave about $19,455 of taxable income, and the AOTC is $0 because no qualified tuition expenses are listed. Only the $120 Saver's Credit reduces the $1,470 of tax." +us,scenario_091,federal_income_tax_before_refundable_credits,grok-4.5,llm_error,thresholds_rates,False,"It assumed the TCJA sunset in 2026, applying a personal exemption and the restored 15% bracket. The OBBBA made the TCJA rates and the $16,100 standard deduction permanent. It also missed the $628 overtime deduction." +us,scenario_091,federal_income_tax_before_refundable_credits,grok-4.6,llm_error,thresholds_rates,False,"It applied post-sunset rules ($8,300 standard deduction, $5,300 exemption, 15% bracket) instead of the permanent TCJA rules in force for 2026 ($16,100 standard deduction, 10%/12% brackets). It also omitted the $628 overtime deduction." +us,scenario_091,federal_income_tax_before_refundable_credits,grok-4.7,llm_error,thresholds_rates,False,"It reached the correct $14,317 of ordinary taxable income, but it ended the 10% bracket at $12,200 instead of the 2026 figure of $12,400, adding $4. It also subtracted a $119.90 Saver's Credit instead of the reference's $120, giving $1,354.14." +us,scenario_091,federal_income_tax_before_refundable_credits,grok-build-0.1,llm_error,thresholds_rates,False,"It subtracted the $6,589 of ESI premiums from wages and assumed a TCJA-sunset $8,350 standard deduction plus a $5,330 exemption. It also omitted the $628 overtime deduction and the $120 Saver's Credit." +us,scenario_091,federal_income_tax_before_refundable_credits,inkling,llm_error,thresholds_rates,False,"It assumed the TCJA sunset, applying an $8,300 standard deduction, a $5,200 personal exemption and a 15% bracket instead of the 2026 $16,100 deduction and 10%/12% brackets. It also missed the $628 overtime deduction and understated the Saver's Credit at $97 instead of $120." +us,scenario_091,federal_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,It returned no value or reasoning for federal_income_tax_before_refundable_credits. +us,scenario_091,federal_income_tax_before_refundable_credits,minimax-m3,llm_error,categorical_eligibility,False,"It claimed an AOTC with no qualified tuition expenses on record, so the AOTC is $0. The $1,470 of tax is reduced only by the $120 Saver's Credit, leaving $1,350." +us,scenario_091,federal_income_tax_before_refundable_credits,muse-spark-1.3,llm_error,thresholds_rates,False,"It used the 2025 figures of a $15,750 standard deduction and an $11,925 10% bracket instead of the 2026 figures of $16,100 and $12,400. It also taxed the $1,170 of gains at ordinary rates and omitted both the $628 overtime deduction and the $120 Saver's Credit." +us,scenario_091,federal_income_tax_before_refundable_credits,ox-alpha,llm_error,credit_phaseout,False,"It applied the 50% Saver's Credit rate, but an AGI of about $36,183 falls in the 10% tier, since the 2026 single 50% tier ends near $24,250. It also left the Roth contributions out of the $1,199 base and missed the $628 overtime deduction." +us,scenario_091,federal_income_tax_before_refundable_credits,qwen-3.7-max,llm_error,categorical_eligibility,False,"It invented a $1,960 AOTC with no qualified tuition expenses on record and used it to zero out the tax. It also added the $628 overtime premium on top of wages that already include it, instead of deducting it as qualified overtime." +us,scenario_091,federal_income_tax_before_refundable_credits,qwen3.8-max,llm_error,taxable_income_or_deductions,False,"It said the standard deduction reduces taxable income to $0, but $16,100 is far less than its own $40,571 of income. Correct taxable income is about $19,455, which gives $1,470 of tax less the $120 Saver's Credit." us,scenario_091,federal_refundable_credits,claude-fable-5,llm_error,other,False,"Its own reasoning reached the correct result — no qualified tuition expenses are listed, so under the prompt's unlisted-inputs-are-zero rule the American Opportunity Credit and its 40% refundable portion are $0 — and it then overrode that derivation to submit $400 as a 'minimal refundable AOTC assumption'. It also mis-stated the EITC bar as the AGI phase-out ceiling while never applying the age-25 floor that independently zeroes the childless EITC for this 22-year-old." us,scenario_091,federal_refundable_credits,claude-haiku-4.5,llm_error,other,False,"It treated the AOTC administrative flags (1098-T, institution EIN, half-time enrollment, credential pursuit) as if they established up to $4,000 of qualified expenses, when tuition is an unlisted input equal to $0, so the credit computed as 100% of the first $2,000 plus 25% of the next $2,000 is $0 and the refundable portion is $0. It then submitted $1,200, exceeding the $1,000 statutory refundable cap it had itself just cited." us,scenario_091,federal_refundable_credits,claude-opus-4.7,llm_error,other,False,"It jumped from AOTC eligibility flags straight to the $2,500 statutory maximum and took 40% of it, never computing the credit base: qualified tuition expenses are $0 here, so the credit and its refundable portion are $0. Its EITC rationale is also wrong on its own numbers — $10,152 of investment income is below the disqualifying limit — and it missed the actual disqualifier, the age-25 floor for childless EITC claimants." @@ -7961,56 +8140,57 @@ us,scenario_091,payroll_tax,grok-build-0.1,llm_error,payroll_tax_base,False,"The us,scenario_091,payroll_tax,kimi-k2.6,parse_contract_failure,missing_output,False,"The model returned no payroll_tax value and no explanation, so there was nothing to score. The correct answer is 7.65% of $27,000 in wages, or $2,065.50." us,scenario_091,payroll_tax,qwen-3.7-max,llm_error,payroll_tax_base,False,"The model added the $628 FLSA overtime premium on top of the $27,000 gross wages, taxing $27,628. The prompt states that gross wages already include overtime pay, so this counts the overtime twice. The correct base is $27,000, giving $2,065.50." us,scenario_091,self_employment_tax,kimi-k2.6,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. -us,scenario_091,state_income_tax_before_refundable_credits,claude-fable-5,llm_error,state_local_rule,False,"It correctly reached Wisconsin income of about $35,832, but used a stale sliding-scale base and phaseout start ($12,760 phased from $18,400), which gave a standard deduction of $10,668 instead of $12,074.61. It also never subtracted the $700 exemption. Its own arithmetic gave about $975, yet it submitted $1,257 based on unspecified 'adjustments' that no Wisconsin rule supports." -us,scenario_091,state_income_tax_before_refundable_credits,claude-fable-5.1,llm_error,taxable_income_or_deductions,False,"It taxed the full federal AGI of $36,183 without the 30% capital-gain-distribution exclusion ($351). It also computed taxable income as AGI minus the standard deduction only (36,183 − 11,999 = 24,184), leaving out the $700 personal exemption. Its taxable income was therefore about $1,130 too high compared with the correct $23,056.95." -us,scenario_091,state_income_tax_before_refundable_credits,claude-haiku-4.5,llm_error,state_local_rule,False,"It left $10,152 of interest, dividends and capital gains out of AGI and started from federal taxable income with the federal standard deduction instead of Wisconsin's sliding-scale deduction. It then offset Wisconsin tax with the federal American Opportunity Credit, but Wisconsin has no AOTC, so the $878.52 liability stays intact." -us,scenario_091,state_income_tax_before_refundable_credits,claude-haiku-5.5,llm_error,taxable_income_or_deductions,False,"It claimed Wisconsin taxable income was low enough for zero tax. In fact, $35,831.56 of Wisconsin AGI minus the $12,074.61 standard deduction and $700 exemption leaves $23,056.95, which is taxed at 3.5%/4.4% for $878.52, and no nonrefundable credit offsets it." -us,scenario_091,state_income_tax_before_refundable_credits,claude-opus-4.7,llm_error,state_local_rule,False,"It wrongly held that capital gain distributions reported outside Schedule D don't qualify for Wisconsin's 30% long-term gain exclusion, so it skipped the $351 subtraction. It also guessed a phased standard deduction of about $9,500 instead of $12,074.61. It then submitted $1,140 even though its own calculation gave $1,014." -us,scenario_091,state_income_tax_before_refundable_credits,claude-opus-4.8,llm_error,state_local_rule,False,"It over-phased the Wisconsin sliding-scale standard deduction to about $7,700 when the correct 12% reduction leaves $12,074.61. It also omitted the 30% capital gain exclusion. It then raised its own $1,093 result to $1,163 based on 'itemized/school credit adjustments' that don't apply." -us,scenario_091,state_income_tax_before_refundable_credits,claude-opus-5,llm_error,state_local_rule,False,"It started from the full $36,183 federal AGI without the $351 (30%) capital gain exclusion. It also cut the sliding-scale standard deduction to about $9,000 instead of $12,074.61, which put taxable income at about $26,500 instead of $23,056.95." -us,scenario_091,state_income_tax_before_refundable_credits,claude-opus-5.5,llm_error,thresholds_rates,False,"Its structure was correct: $35,832 Wisconsin AGI after the 30% exclusion, then the sliding deduction and the $700 exemption. However, it estimated the 2026 indexed phased standard deduction at $12,003 instead of $12,074.61, which left taxable income about $72 too high and overstated tax by about $3." -us,scenario_091,state_income_tax_before_refundable_credits,claude-sonnet-4.6,llm_error,state_local_rule,False,"It wrongly said Wisconsin taxes capital gains as ordinary income in full, so it skipped the 30% exclusion of the $1,170 distributions. It also used 2024 parameters with a $15,000 phaseout start, which gave a $9,688 standard deduction instead of $12,074.61, and it used the 2024 $13,810 bracket edge." -us,scenario_091,state_income_tax_before_refundable_credits,claude-sonnet-5,llm_error,state_local_rule,False,"It omitted the 30% capital gain exclusion and understated the phased standard deduction at about $11,340, which made taxable income $24,143 instead of $23,056.95. It then subtracted a nonexistent 'Married/Single credit and personal exemption credit,' even though Wisconsin's $700 exemption is a deduction it had already taken." -us,scenario_091,state_income_tax_before_refundable_credits,claude-sonnet-5.5,llm_error,state_local_rule,False,"It put the phased standard deduction at about $11,600 instead of $12,074.61 and did not apply the 30% exclusion of the $1,170 capital gain distributions. That left taxable income at about $23,900 instead of $23,056.95." -us,scenario_091,state_income_tax_before_refundable_credits,deepseek-v4-flash-0731,llm_error,state_local_rule,False,"It used a flat $13,450 single standard deduction and never applied Wisconsin's 12% sliding-scale reduction, which brings the deduction down to $12,074.61 at this income. It also skipped the 30% capital gain exclusion, and the result was taxable income too low at $22,033." -us,scenario_091,state_income_tax_before_refundable_credits,deepseek-v4-pro,llm_error,state_local_rule,False,"It cut federal AGI to $34,383 by removing $1,800 that isn't an AGI subtraction. It used an unphased $13,230 standard deduction, dropped the $700 exemption, and applied the repealed 3.54%/4.65% rates instead of the current 3.5%/4.4%." -us,scenario_091,state_income_tax_before_refundable_credits,deepseek-v4-pro-0813,llm_error,state_local_rule,False,"It subtracted an unphased $14,050 standard deduction from the full $36,183 AGI. It skipped Wisconsin's 12% sliding-scale reduction (correct deduction $12,074.61), the 30% capital gain exclusion, and the $700 personal exemption." -us,scenario_091,state_income_tax_before_refundable_credits,deepseek-v4.1-flash,llm_error,taxable_income_or_deductions,False,"Its taxable income of $26,219.60 equals $36,183 minus a $9,963 standard deduction. That shows it never applied the $700 personal exemption or the $351 capital gain exclusion, and it over-phased the standard deduction, which correctly is $12,074.61." -us,scenario_091,state_income_tax_before_refundable_credits,gemini-3-flash-preview,llm_error,taxable_income_or_deductions,False,"Its federal AGI of $29,594 equals the correct $36,183 minus the $6,589 of employer-sponsored insurance premiums. The listed wages are not reduced by those premiums; only the $926 traditional 401(k) deferral comes out. This understated Wisconsin taxable income by about $5,600." -us,scenario_091,state_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,taxable_income_or_deductions,False,"Its explanation treats the income base as $27,000 AGI. That ignores the $926 401(k) exclusion and the $10,152 of interest, dividends and capital gain distributions, which bring Wisconsin AGI to $35,831.56. It never showed the standard-deduction, exemption, or bracket steps needed to reach $878.52." -us,scenario_091,state_income_tax_before_refundable_credits,gemini-3.1-pro-preview,llm_error,taxable_income_or_deductions,False,"No reasoning was given. The $588 answer implies Wisconsin taxable income of about $16,400 under the 3.5%/4.4% schedule, roughly $6,600 below the correct $23,056.95. That shortfall matches wrongly subtracting the $6,589 employer-sponsored insurance premiums from income." -us,scenario_091,state_income_tax_before_refundable_credits,gemini-3.5-flash,llm_error,taxable_income_or_deductions,False,"It used AGI of $29,594, which wrongly subtracts the $6,589 employer-sponsored insurance premiums from wages. It also left out the $700 personal exemption and the 30% capital gain exclusion, and its taxable income of $16,887 was far below the correct $23,056.95." -us,scenario_091,state_income_tax_before_refundable_credits,gemini-3.5-flash-lite,llm_error,state_local_rule,False,"No calculation was given. The $1,177 answer implies taxable income of about $29,800 under the 3.5%/4.4% schedule. That means it deducted only about $6,000 from $35,831.56 of Wisconsin AGI instead of the $12,074.61 sliding-scale standard deduction plus the $700 exemption." -us,scenario_091,state_income_tax_before_refundable_credits,gemini-3.6-flash,llm_error,state_local_rule,False,"It applied a 60% capital gain exclusion, but that rate is only for farm assets; the general Wisconsin long-term exclusion is 30% ($351 here). It also subtracted a 'medical expense credit' that doesn't apply to this filer. Both steps pushed tax below the $878.52 that results when no nonrefundable credit applies." -us,scenario_091,state_income_tax_before_refundable_credits,gemini-3.7-flash,llm_error,state_local_rule,False,"It treated the Wisconsin exemption as a 'personal exemption credit' when it is a $700 deduction from income, and its explanation gives $1,018 while it submitted $944. Both figures imply taxable income well above $23,056.95, because it understated the $12,074.61 sliding-scale deduction." -us,scenario_091,state_income_tax_before_refundable_credits,gemini-3.8-flash,llm_error,state_local_rule,False,"The $1,113 answer implies Wisconsin taxable income of about $28,300, roughly $5,250 above the correct $23,056.95. That is consistent with over-phasing the sliding-scale standard deduction and skipping the 30% capital gain exclusion." -us,scenario_091,state_income_tax_before_refundable_credits,gemini-4-argon,llm_error,taxable_income_or_deductions,False,"It applied the 30% exclusion and the sliding-scale deduction, but its explanation never subtracts the $700 personal exemption. The $928.52 answer implies taxable income about $1,100 above $23,056.95, consistent with dropping the exemption and slightly understating the $12,074.61 standard deduction." -us,scenario_091,state_income_tax_before_refundable_credits,glm-5.2,llm_error,state_local_rule,False,"It claimed the Wisconsin single standard deduction is fully phased out at $36,183 of AGI. In fact the 12% reduction leaves $12,074.61, and the deduction phases out only at a much higher income. It then taxed all of AGI without the $700 exemption or the 30% capital gain exclusion, and applied a 5.3% bracket that this income never reaches." -us,scenario_091,state_income_tax_before_refundable_credits,glm-5.3,llm_error,state_local_rule,False,"It claimed the standard deduction is fully phased out and taxed all $36,183 of federal AGI. That drops the $12,074.61 sliding-scale deduction, the $700 exemption and the $351 capital gain exclusion, so it taxed about $13,100 more income than the correct $23,056.95." -us,scenario_091,state_income_tax_before_refundable_credits,gpt-5.4-mini,llm_error,other,False,"It asserted Wisconsin tax is fully eliminated, but $23,056.95 of taxable income remains after the $12,074.61 standard deduction and $700 exemption. That income is taxed at 3.5%/4.4% for $878.52, and no Wisconsin nonrefundable credit applies." -us,scenario_091,state_income_tax_before_refundable_credits,gpt-5.4-nano,llm_error,state_local_rule,False,"It used the federal American Opportunity Credit facts to wipe out the Wisconsin tax. The AOTC is a federal credit with no Wisconsin counterpart, so the $878.52 Wisconsin liability is not reduced." -us,scenario_091,state_income_tax_before_refundable_credits,gpt-5.5,llm_error,taxable_income_or_deductions,False,"Its Wisconsin income of $33,404 is the correct $35,832 minus the $628 FLSA overtime premium and the $1,800 other health insurance premiums. Neither is a Wisconsin AGI subtraction for this filer, and the employer-sponsored coverage bars the Wisconsin medical care insurance subtraction." -us,scenario_091,state_income_tax_before_refundable_credits,gpt-5.6-luna,llm_error,state_local_rule,False,"The $943 answer implies taxable income of about $24,500, roughly $1,450 above $23,056.95. That matches taxing the full $36,183 federal AGI without the $351 capital gain exclusion and using a standard deduction below the correct $12,074.61." -us,scenario_091,state_income_tax_before_refundable_credits,gpt-5.6-sol,llm_error,state_local_rule,False,"It followed the right steps, but the $847 answer implies taxable income about $700 below $23,056.95. That corresponds to a sliding-scale standard deduction of about $12,790 instead of $12,074.61, which means it understated the 12% phase-down." -us,scenario_091,state_income_tax_before_refundable_credits,gpt-5.6-terra,llm_error,state_local_rule,False,"No calculation was given. The $860 answer implies taxable income about $420 below the correct $23,056.95, which means it overstated the phased standard deduction relative to $12,074.61." -us,scenario_091,state_income_tax_before_refundable_credits,gpt-6-astra,llm_error,taxable_income_or_deductions,False,"Its Wisconsin income of $27,443 is the correct $35,832 minus both the $6,589 employer-sponsored insurance premiums and the $1,800 other health premiums. Neither reduces this filer's Wisconsin income, so taxable income came out at $13,715 instead of $23,056.95." -us,scenario_091,state_income_tax_before_refundable_credits,gpt-6-luna,llm_error,state_local_rule,False,"It taxed about $36,183, the federal AGI without the 30% exclusion of the $1,170 capital gain distributions. The $936 answer implies taxable income of about $24,350, meaning its standard deduction was about $1,000 below the correct sliding-scale amount." -us,scenario_091,state_income_tax_before_refundable_credits,gpt-6-sol,llm_error,state_local_rule,False,"It started from $36,183 and never took the $351 (30%) capital gain exclusion that brings Wisconsin AGI down to $35,831.56. The $920 answer implies taxable income of about $24,000, roughly $940 above the correct $23,056.95." -us,scenario_091,state_income_tax_before_refundable_credits,gpt-6.1-sol,llm_error,taxable_income_or_deductions,False,"Its Wisconsin income of $27,443 subtracts both the $6,589 employer-sponsored insurance premiums and the $1,800 other health premiums from the correct $35,832. Neither is a Wisconsin subtraction here, and the result understated taxable income by about $9,300." -us,scenario_091,state_income_tax_before_refundable_credits,grok-4.3,llm_error,other,False,"It asserted that the standard deduction and credits fully offset the tax. The phased $12,074.61 standard deduction and $700 exemption still leave $23,056.95 of taxable income, and no Wisconsin nonrefundable credit applies, so the tax is $878.52." -us,scenario_091,state_income_tax_before_refundable_credits,grok-4.5,llm_error,state_local_rule,False,"It started from the full $36,183 federal AGI without the 30% capital gain exclusion. It also used a phased standard deduction of about $11,050 instead of $12,074.61, which put taxable income at $24,437 instead of $23,056.95." -us,scenario_091,state_income_tax_before_refundable_credits,grok-4.6,llm_error,thresholds_rates,False,"It correctly applied the $351 exclusion and the $700 exemption. However, it used outdated sliding-scale parameters that gave a $10,618 standard deduction instead of $12,074.61, and it used the 2024 $14,320 first-bracket edge, overstating taxable income by about $1,460." -us,scenario_091,state_income_tax_before_refundable_credits,grok-4.7,llm_error,taxable_income_or_deductions,False,"Its federal AGI of $35,555 equals the correct $36,183 minus the $628 FLSA overtime premium. The federal overtime deduction does not reduce AGI and does not flow into Wisconsin income, so its Wisconsin income was $628 too low." -us,scenario_091,state_income_tax_before_refundable_credits,grok-build-0.1,llm_error,taxable_income_or_deductions,False,"Its AGI of $29,594 wrongly subtracts the $6,589 employer-sponsored insurance premiums from wages. It also skipped the 30% capital gain exclusion and the $700 personal exemption, which gave $16,811 of taxable income instead of $23,056.95." -us,scenario_091,state_income_tax_before_refundable_credits,inkling,llm_error,thresholds_rates,False,"It applied the repealed 4.65% second-bracket rate instead of 4.4%. It also understated the phased standard deduction at about $10,950 instead of $12,074.61 and skipped the 30% capital gain exclusion, which left taxable income near $24,500." -us,scenario_091,state_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"The model returned no value and no explanation for state_income_tax_before_refundable_credits, so there was nothing to score against the $878.52 liability." -us,scenario_091,state_income_tax_before_refundable_credits,kimi-k3,llm_error,thresholds_rates,False,"It correctly reached $35,832 of Wisconsin income and the $700 exemption. However, its 2026 sliding-scale base and threshold produced an $11,868.47 standard deduction instead of $12,074.61, which left taxable income about $206 too high." -us,scenario_091,state_income_tax_before_refundable_credits,minimax-m3,llm_error,state_local_rule,False,"It wiped out the tax with the Wisconsin School Property Tax Credit, which requires rent or property taxes paid. This household reports neither, so no credit reduces the $878.52." -us,scenario_091,state_income_tax_before_refundable_credits,muse-spark-1.3,llm_error,state_local_rule,False,"It started from $36,183 without the 30% capital gain exclusion. It also took a standard deduction around $10,500 instead of $12,074.61, which left about $25,000 of taxable income versus the correct $23,056.95." -us,scenario_091,state_income_tax_before_refundable_credits,muse-wonder,llm_error,state_local_rule,False,"Its taxable income of about $23,660 is roughly $600 above $23,056.95. That matches leaving out the $351 (30%) exclusion of the $1,170 capital gain distributions and slightly understating the $12,074.61 sliding-scale deduction." -us,scenario_091,state_income_tax_before_refundable_credits,ox-alpha,llm_error,thresholds_rates,False,"It started the 12% standard-deduction phase-down at about $27,800 when the 2026 threshold is about $20,100, so its deduction of about $13,480 was too high (correct: $12,074.61). It also skipped the 30% capital gain exclusion, and the result was taxable income of $22,700, too low." -us,scenario_091,state_income_tax_before_refundable_credits,qwen-3.7-max,llm_error,taxable_income_or_deductions,False,"It subtracted half of the $6,589 employer-sponsored insurance premiums from AGI and dropped the IRA deduction. It used unphased standard deductions, applied the repealed 3.54%/4.65% rates, and treated the $700 exemption as a $77 credit. It then averaged several guessed scenarios." -us,scenario_091,state_income_tax_before_refundable_credits,qwen3.8-max,llm_error,state_local_rule,False,"It overstated Wisconsin income at $40,571 and used an unphased $12,200 deduction without the exemption. It then cut the tax to zero with unnamed nonrefundable credits, but no Wisconsin nonrefundable credit applies to this filer, so the $878.52 liability remains." +us,scenario_091,state_income_tax_before_refundable_credits,claude-fable-5,llm_error,taxable_income_or_deductions,False,"Its reasoning used a standard deduction of about $10,668 (base $12,760, phase-out starting at $18,400), well below the engine's $12,074.61, and never subtracted the $700 exemption. That produced roughly $975. It then submitted $1,257, which contradicts its own computation." +us,scenario_091,state_income_tax_before_refundable_credits,claude-fable-5.1,llm_error,taxable_income_or_deductions,False,"It taxed the full federal AGI of $36,183 without the 30% exclusion on the $1,170 capital gain distributions ($351), and it computed taxable income as AGI minus the standard deduction only, leaving out the $700 exemption. Its taxable income of $24,184 is about $1,127 above the correct $23,056.95, so its tax of $932 is too high." +us,scenario_091,state_income_tax_before_refundable_credits,claude-haiku-4.5,llm_error,state_local_rule,False,"It left the $10,152 of interest, dividends and capital gains out of AGI and started from federal taxable income after the federal standard deduction instead of Wisconsin's own sliding-scale deduction. It then applied the federal American Opportunity Credit against Wisconsin tax, which has no AOTC, so a $878.52 liability became zero." +us,scenario_091,state_income_tax_before_refundable_credits,claude-haiku-5.5,llm_error,taxable_income_or_deductions,False,"It claimed Wisconsin taxable income was low enough to produce zero tax. In fact Wisconsin AGI of $35,831.56, minus the $12,074.61 standard deduction and the $700 exemption, leaves $23,056.95 of taxable income. That is taxed at 3.5%/4.4% for $878.52, and no Wisconsin nonrefundable credit offsets it." +us,scenario_091,state_income_tax_before_refundable_credits,claude-opus-4.7,llm_error,taxable_income_or_deductions,False,"It refused the 30% exclusion on the non-Schedule-D gains, but capital gain distributions are long-term gains that receive it. It also put the phased standard deduction at about $9,500 instead of $12,074.61 and used a $14,320 first bracket. That gave $1,014, which it then raised without basis to $1,140." +us,scenario_091,state_income_tax_before_refundable_credits,claude-opus-4.8,llm_error,taxable_income_or_deductions,False,"It put the single standard deduction at about $7,700 instead of $12,074.61 and skipped the $351 capital gain exclusion, which inflated taxable income to $27,783. It then added unspecified 'adjustments' to raise its own $1,093 figure to $1,163." +us,scenario_091,state_income_tax_before_refundable_credits,claude-opus-5,llm_error,taxable_income_or_deductions,False,"It started from the full federal AGI without the 30% capital gain distribution exclusion and used a phased standard deduction of about $9,000 instead of $12,074.61. That left taxable income near $26,500 instead of $23,056.95, so it got $1,140." +us,scenario_091,state_income_tax_before_refundable_credits,claude-opus-5.5,llm_error,thresholds_rates,False,"Its structure matches the engine: Wisconsin AGI of $35,832, the phased standard deduction, the $700 exemption, and the 3.5%/4.4% rates. But it estimated the indexed 2026 standard deduction at $12,003 instead of $12,074.61, which made taxable income $23,129 instead of $23,056.95 and pushed the tax $3.48 above $878.52." +us,scenario_091,state_income_tax_before_refundable_credits,claude-sonnet-4.6,llm_error,taxable_income_or_deductions,False,"It treated capital gains as fully taxable and skipped the 30% exclusion of the $1,170 distributions. It also applied a 2024 standard deduction base of $12,230 phased out from $15,000, which gave $9,688 instead of $12,074.61, together with the 2024 $13,810 first bracket. Taxable income came out at $25,795 and the tax at $1,010.69." +us,scenario_091,state_income_tax_before_refundable_credits,claude-sonnet-5,llm_error,taxable_income_or_deductions,False,"It skipped the 30% capital gain exclusion and used a standard deduction of $11,340 instead of $12,074.61, which gave $933. It then subtracted an invented Wisconsin 'Married/Single credit' to reach $900, although no Wisconsin nonrefundable credit applies to this single filer." +us,scenario_091,state_income_tax_before_refundable_credits,claude-sonnet-5.5,llm_error,taxable_income_or_deductions,False,"It started from federal AGI of $36,183 without subtracting the $351 (30%) capital gain distribution exclusion and put the phased standard deduction at about $11,600 instead of $12,074.61. Its taxable income of about $23,900 is roughly $850 too high, which gives $920." +us,scenario_091,state_income_tax_before_refundable_credits,deepseek-v4-flash-0731,llm_error,taxable_income_or_deductions,False,"It applied a flat $13,450 single standard deduction without Wisconsin's sliding-scale phase-out, which reduces the deduction to $12,074.61 at this income. It also skipped the 30% capital gain exclusion and used a $14,320 first bracket. That understated taxable income at $22,033 and gave $840.57." +us,scenario_091,state_income_tax_before_refundable_credits,deepseek-v4-pro,llm_error,taxable_income_or_deductions,False,"It used AGI of $34,383 (federal AGI minus an unsupported $1,800) and an unreduced $13,230 standard deduction with no phase-out. It also left out the $700 exemption and taxed at the old 3.54%/4.65% rates instead of the current 3.5%/4.4%." +us,scenario_091,state_income_tax_before_refundable_credits,deepseek-v4-pro-0813,llm_error,taxable_income_or_deductions,False,"It subtracted an unreduced $14,050 standard deduction with no income-based phase-out, so it overstated the deduction relative to $12,074.61. It also left out both the $700 exemption and the $351 capital gain exclusion, which gave taxable income of $22,133 and tax of $837.05." +us,scenario_091,state_income_tax_before_refundable_credits,deepseek-v4.1-flash,llm_error,taxable_income_or_deductions,False,"It phased the standard deduction down to $9,963.40 instead of $12,074.61, did not apply the 30% capital gain exclusion, and left out the $700 exemption. Its taxable income was $26,219.60 instead of $23,056.95, so it got $1,054.49." +us,scenario_091,state_income_tax_before_refundable_credits,gemini-3-flash-preview,llm_error,taxable_income_or_deductions,False,"It started from AGI of $29,594, which means it subtracted the $6,589 employer-sponsored insurance premiums from income. Only the $926.16 pre-tax retirement contribution reduces wages, and federal AGI is $36,182.56. It also skipped the 30% capital gain exclusion, so taxable income came out at $17,484 and the tax at $640.44." +us,scenario_091,state_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,taxable_income_or_deductions,False,"It treated Wisconsin income as the $27,000 of wages alone. That ignores the $4,806 of interest, $4,176 of dividends and $1,170 of capital gain distributions that bring Wisconsin AGI to $35,831.56. It never showed the standard deduction, exemption or bracket steps behind its $905." +us,scenario_091,state_income_tax_before_refundable_credits,gemini-3.1-pro-preview,llm_error,taxable_income_or_deductions,False,"It gave no computation. Its $588 implies Wisconsin taxable income of about $16,400 instead of $23,056.95, which is consistent with the same error its sibling models made: subtracting the $6,589 employer-sponsored insurance premiums from AGI. The correct path is Wisconsin AGI of $35,831.56 minus $12,074.61 and $700." +us,scenario_091,state_income_tax_before_refundable_credits,gemini-3.5-flash,llm_error,taxable_income_or_deductions,False,"It used a state AGI of $29,594, which comes from wrongly subtracting the $6,589 employer-sponsored insurance premiums. It also left out the $700 exemption and the 30% capital gain exclusion, which gave taxable income of $16,887 and tax of $614.15." +us,scenario_091,state_income_tax_before_refundable_credits,gemini-3.5-flash-lite,llm_error,taxable_income_or_deductions,False,"It gave no computation. Its $1,177 implies Wisconsin taxable income near $29,800, about $6,700 above the correct $23,056.95. That points to a heavily understated standard deduction instead of the $12,074.61 sliding-scale amount plus the $700 exemption." +us,scenario_091,state_income_tax_before_refundable_credits,gemini-3.6-flash,llm_error,state_local_rule,False,"It applied a 60% long-term capital gain exclusion, but Wisconsin's is 30% ($351 here). It also subtracted a 'medical expense credit' that Wisconsin does not allow for these facts, which pulled the tax down to $543.09." +us,scenario_091,state_income_tax_before_refundable_credits,gemini-3.7-flash,llm_error,taxable_income_or_deductions,False,"Its explanation states value = 1018 but it submitted $944, and it treated the exemption as a 'personal exemption credit' instead of a $700 deduction. Both figures exceed $878.52, which shows it understated the combined deduction of $12,774.61 relative to Wisconsin AGI of $35,831.56." +us,scenario_091,state_income_tax_before_refundable_credits,gemini-3.8-flash,llm_error,taxable_income_or_deductions,False,"It gave no computation. Its $1,113 implies Wisconsin taxable income around $28,400, about $5,300 too high, which is consistent with a standard deduction far below the $12,074.61 sliding-scale amount and no 30% capital gain exclusion." +us,scenario_091,state_income_tax_before_refundable_credits,gemini-4-argon,llm_error,taxable_income_or_deductions,False,"It applied the 30% capital gain exclusion and the sliding-scale deduction but never mentions the $700 exemption. Its result is exactly $50 above $878.52, which corresponds to about $1,136 of excess taxable income. In other words, its deductions came out about $1,136 below the $12,074.61 standard deduction plus $700 exemption." +us,scenario_091,state_income_tax_before_refundable_credits,glm-5.2,llm_error,taxable_income_or_deductions,False,"It claimed the Wisconsin standard deduction is fully phased out at $36,183, but at this income it is still $12,074.61. It also left out the $700 exemption and the 30% capital gain exclusion and pushed income into a 5.3% bracket, which taxed the full AGI for $1,511.27." +us,scenario_091,state_income_tax_before_refundable_credits,glm-5.3,llm_error,taxable_income_or_deductions,False,"It wrongly treated the standard deduction as fully phased out, when $12,074.61 remains at this income. It also left out the $700 exemption and the $351 capital gain exclusion, so it taxed all $36,183 and got $1,460." +us,scenario_091,state_income_tax_before_refundable_credits,gpt-5.4-mini,llm_error,taxable_income_or_deductions,False,"It asserted that Wisconsin tax is fully eliminated. But Wisconsin AGI of $35,831.56, minus the $12,074.61 standard deduction and the $700 exemption, leaves $23,056.95 taxable, which is $878.52 of tax, and no Wisconsin nonrefundable credit offsets it." +us,scenario_091,state_income_tax_before_refundable_credits,gpt-5.4-nano,llm_error,state_local_rule,False,"It used the federal American Opportunity Credit facts to cancel the Wisconsin tax. Wisconsin has no AOTC counterpart, so the $878.52 on $23,056.95 of taxable income stands." +us,scenario_091,state_income_tax_before_refundable_credits,gpt-5.5,llm_error,taxable_income_or_deductions,False,"It subtracted the $628 FLSA overtime premium and the $1,800 of other health insurance premiums to reach $33,404, but the engine subtracts neither amount from Wisconsin AGI, which is $35,831.56. Those subtractions also inflated its standard deduction to $12,513.92 and cut the tax to $752.01." +us,scenario_091,state_income_tax_before_refundable_credits,gpt-5.6-luna,llm_error,taxable_income_or_deductions,False,"It gave no computation. Its $943 implies taxable income of about $24,500, roughly $1,460 above the correct $23,056.95, which is consistent with skipping the 30% capital gain exclusion and understating the $12,074.61 standard deduction or leaving out the $700 exemption." +us,scenario_091,state_income_tax_before_refundable_credits,gpt-5.6-sol,llm_error,thresholds_rates,False,"It followed the right steps but estimated the 2026 parameters slightly too generously. Its $847 is $31.52 below $878.52, which corresponds to about $716 too little taxable income, consistent with an overstated indexed standard deduction relative to $12,074.61." +us,scenario_091,state_income_tax_before_refundable_credits,gpt-5.6-terra,llm_error,thresholds_rates,False,"It gave no computation. Its $860 is $18.52 below the engine's $878.52, which corresponds to about $420 too little taxable income, consistent with an overstated sliding-scale standard deduction relative to $12,074.61." +us,scenario_091,state_income_tax_before_refundable_credits,gpt-6-astra,llm_error,taxable_income_or_deductions,False,"Its $27,443 Wisconsin income equals $35,831.56 minus both the $1,800 of other health insurance premiums and the $6,589 employer-sponsored insurance premiums. The engine subtracts neither premium amount in this reference. Those subtractions drove taxable income down to $13,714.96 and the tax to $480.02." +us,scenario_091,state_income_tax_before_refundable_credits,gpt-6-luna,llm_error,taxable_income_or_deductions,False,"It used $36,183 as Wisconsin income without the $351 exclusion (30% of capital gain distributions). Its $936 implies taxable income about $1,300 above $23,056.95, so it also understated the $12,074.61 standard deduction." +us,scenario_091,state_income_tax_before_refundable_credits,gpt-6-sol,llm_error,taxable_income_or_deductions,False,"It taxed about $36,183 of income without the 30% capital gain distribution exclusion that lowers Wisconsin AGI to $35,831.56. Its $920 implies taxable income roughly $940 too high, so it also understated the standard deduction relative to $12,074.61." +us,scenario_091,state_income_tax_before_refundable_credits,gpt-6.1-sol,llm_error,taxable_income_or_deductions,False,"Its $27,443 Wisconsin income comes from subtracting the $6,589 employer-sponsored insurance premiums and the $1,800 of other health premiums from $35,831.56. The engine subtracts neither premium amount in this reference, and they shrank taxable income to $13,769.76, which gave $481.94." +us,scenario_091,state_income_tax_before_refundable_credits,gpt-6.1-terra,llm_error,taxable_income_or_deductions,False,"It applied only the retirement deductions before the standard deduction and does not mention the 30% capital gain exclusion. Its $922.88 implies about $1,000 of excess taxable income, which is consistent with the missing $351 exclusion plus an understated standard deduction." +us,scenario_091,state_income_tax_before_refundable_credits,grok-4.3,llm_error,taxable_income_or_deductions,False,"It claimed the standard deduction and credits fully offset the tax. The $12,074.61 standard deduction and $700 exemption leave $23,056.95 taxable out of $35,831.56 of Wisconsin AGI, and no Wisconsin nonrefundable credit applies." +us,scenario_091,state_income_tax_before_refundable_credits,grok-4.5,llm_error,taxable_income_or_deductions,False,"It started from $36,183 without the $351 capital gain distribution exclusion and phased the standard deduction down to about $11,046 instead of $12,074.61. That produced taxable income of $24,437 and tax of $946." +us,scenario_091,state_income_tax_before_refundable_credits,grok-4.6,llm_error,taxable_income_or_deductions,False,"It correctly reached $35,832 after the 30% exclusion but used a sliding-scale standard deduction of about $10,618 instead of $12,074.61, together with a $14,320 first bracket instead of about $15,110. Taxable income came out at $24,514 and the tax at $950." +us,scenario_091,state_income_tax_before_refundable_credits,grok-4.7,llm_error,taxable_income_or_deductions,False,"It subtracted the $628 overtime premium from federal AGI to get $35,555. The federal overtime deduction is not an AGI adjustment and does not carry into Wisconsin income, so Wisconsin AGI stays at $35,831.56. Its $859 is therefore below $878.52." +us,scenario_091,state_income_tax_before_refundable_credits,grok-build-0.1,llm_error,taxable_income_or_deductions,False,"It used AGI of $29,594, which wrongly deducts the $6,589 employer-sponsored insurance premiums. It also skipped the 30% capital gain exclusion and the $700 exemption, which gave taxable income of $16,811 and tax of $613." +us,scenario_091,state_income_tax_before_refundable_credits,inkling,llm_error,taxable_income_or_deductions,False,"It started near $36,183 without the $351 capital gain exclusion and used a phased standard deduction of about $10,900 to $11,000 instead of $12,074.61. It also applied an outdated 4.65% second-bracket rate instead of 4.4%." +us,scenario_091,state_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"It returned no value and no explanation for state_income_tax_before_refundable_credits, so nothing could be scored against the $878.52 reference." +us,scenario_091,state_income_tax_before_refundable_credits,kimi-k3,llm_error,thresholds_rates,False,"It applied the correct structure (Wisconsin income of $35,832, the phased standard deduction, the $700 exemption and the 3.5%/4.4% brackets). But it estimated the indexed standard deduction at $11,868.47 instead of $12,074.61, which made taxable income $23,263.53 instead of $23,056.95 and the tax $887.12." +us,scenario_091,state_income_tax_before_refundable_credits,minimax-m3,llm_error,state_local_rule,False,"It claimed the Wisconsin School Property Tax Credit wipes out the tax. That credit requires rent or property taxes paid, and none are listed, so no credit reduces the $878.52." +us,scenario_091,state_income_tax_before_refundable_credits,muse-spark-1.3,llm_error,taxable_income_or_deductions,False,"It took federal AGI of $36,183 minus only a standard deduction to reach about $25,000 of taxable income, without the 30% capital gain exclusion or the $700 exemption. That overstated taxable income by roughly $1,950 relative to $23,056.95." +us,scenario_091,state_income_tax_before_refundable_credits,muse-wonder,llm_error,taxable_income_or_deductions,False,"It used Wisconsin taxable income of about $23,660, roughly $600 above the correct $23,056.95. That is consistent with skipping the $351 capital gain distribution exclusion (plus its knock-on effect on the phase-out) and slightly understating the $12,074.61 standard deduction." +us,scenario_091,state_income_tax_before_refundable_credits,ox-alpha,llm_error,taxable_income_or_deductions,False,"It used a standard deduction of about $13,480 by phasing from a made-up $27,800 threshold, which overstates it relative to $12,074.61. It also left out both the $700 exemption and the 30% capital gain exclusion, which gave taxable income of $22,700 and $863." +us,scenario_091,state_income_tax_before_refundable_credits,qwen-3.7-max,llm_error,taxable_income_or_deductions,False,"It subtracted half of the $6,589 employer-sponsored insurance premiums from AGI and used unphased standard deductions around $13,500. It applied the old 3.54%/4.65% rates and treated the exemption as a $77 credit, then averaged several guesses to reach $720.73." +us,scenario_091,state_income_tax_before_refundable_credits,qwen3.8-max,llm_error,state_local_rule,False,"It overstated income at $40,571 against Wisconsin AGI of $35,831.56 and used a flat $12,200 standard deduction. It then asserted that unnamed Wisconsin nonrefundable credits cancel its own $1,374.94 of tax, although no Wisconsin nonrefundable credit applies to this filer." us,scenario_091,state_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. us,scenario_092,federal_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,taxable_income_or_deductions,False,"The model treated the full $17,400 Social Security benefit as gross income instead of applying the provisional-income formula, under which none of it is taxable. With AGI of $14,980, the aged-single standard deduction eliminates all taxable income." us,scenario_092,federal_income_tax_before_refundable_credits,minimax-m3,llm_error,taxable_income_or_deductions,False,"The model incorrectly included 85% of Social Security by comparing total income directly with the $34,000 threshold; Social Security taxation uses provisional income, including only one-half of benefits, and yields no taxable Social Security here. It also inconsistently applied the basic and age-based standard-deduction amounts, but the correct $14,980 AGI is fully offset by the applicable deduction." @@ -8023,30 +8203,31 @@ us,scenario_092,head_medicaid_eligible,grok-4.3,llm_error,categorical_eligibilit us,scenario_092,head_medicaid_eligible,qwen-3.7-max,llm_error,thresholds_rates,False,"The model applied an approximately $2,829 monthly SSI-related income limit that does not establish eligibility for this Alabama case, then compared income after a $20 disregard to that incorrect standard. The person receives no SSI and qualifies through no aged/disabled category, so that threshold calculation cannot produce Medicaid eligibility." us,scenario_092,payroll_tax,gpt-5.4-nano,llm_error,payroll_tax_base,False,"The model correctly recognized that the household has no wages, then improperly invented an “implied Social Security-taxable earnings equivalent” equal to the $17,400 Social Security retirement benefit. Retirement benefits are not employee payroll-taxable earnings, so applying the combined 7.65% FICA rate to that amount produced the erroneous $1,253.76 instead of $0." us,scenario_092,self_employment_tax,kimi-k2.6,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. -us,scenario_092,state_income_tax_before_refundable_credits,claude-fable-5.1,llm_error,state_local_rule,False,"The model counted the full $14,980 private pension as Alabama AGI and never applied Alabama's retirement-income exclusion for a filer aged 65 or older. It also used the $3,000 standard deduction instead of the larger $9,028 itemized deductions. Applying the exclusion and the itemized deductions leaves no Alabama taxable income, not the $10,480 the model taxed." -us,scenario_092,state_income_tax_before_refundable_credits,claude-sonnet-5.5,llm_error,state_local_rule,False,"The model raised the defined-benefit pension exemption itself but then chose not to apply it, so it taxed the full $14,980 pension. It also added a $1,000 age-65 exemption that Alabama does not have. Once the pension is excluded, the $9,028 itemized deductions and $1,500 exemption cover what remains, and the tax is $0, not $132.60." -us,scenario_092,state_income_tax_before_refundable_credits,deepseek-v4-flash-0731,llm_error,state_local_rule,False,"The model left the whole $14,980 pension in Alabama AGI and missed Alabama's retirement-income exclusion for filers 65 and older. To compensate, it invented a $1,500 aged exemption, and it used the $3,000 standard deduction even though the $9,028 itemized deductions are larger. With the exclusion and itemized deductions, the $8,980 it taxed falls to $0." -us,scenario_092,state_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,state_local_rule,False,"The model's $639 matches taxing about $13,580, meaning the full pension less only a small standard deduction, at the 2%/4%/5% brackets. It applied no Alabama retirement-income exclusion and no itemized deductions. With the exclusion and the $9,028 itemized deductions, no Alabama taxable income remains." -us,scenario_092,state_income_tax_before_refundable_credits,gemini-3.1-pro-preview,llm_error,state_local_rule,False,"The model correctly itemized $9,028 and took the $1,500 personal exemption, but it started from the full $14,980 pension as Alabama AGI. It missed Alabama's exclusion of a 65-plus filer's retirement income. With that exclusion, the deductions cover the remaining AGI, so the $4,452 it taxed is actually $0." -us,scenario_092,state_income_tax_before_refundable_credits,gemini-3.5-flash,llm_error,state_local_rule,False,"The model taxed the full $14,980 pension and used the $3,000 standard deduction plus $2,500 of exemptions, $1,000 of which is an age exemption Alabama does not provide. It missed both Alabama's retirement-income exclusion for those 65 and older and the larger $9,028 itemized deductions, which together bring Alabama taxable income to $0." -us,scenario_092,state_income_tax_before_refundable_credits,gemini-3.6-flash,llm_error,state_local_rule,False,"The model itemized the $9,028 correctly, but it treated the whole $14,980 pension as Alabama gross income. Alabama excludes retirement income for a 65-plus filer, and after that exclusion the itemized deductions and $1,500 exemption leave zero taxable income instead of the $4,452 the model computed." -us,scenario_092,state_income_tax_before_refundable_credits,gemini-3.7-flash,llm_error,state_local_rule,False,"The model started from the full $14,980 pension as Alabama income and skipped Alabama's retirement-income exclusion for a 77-year-old filer. Once the exclusion applies, the $9,028 itemized deductions plus the $1,500 personal exemption fully offset Alabama AGI, so the tax is $0, not $182.60." -us,scenario_092,state_income_tax_before_refundable_credits,gemini-3.8-flash,llm_error,state_local_rule,False,"The model kept the full $14,980 pension in Alabama AGI and missed the retirement-income exclusion for filers 65 and older. It also used the $3,000 standard deduction instead of the larger $9,028 itemized deductions. Together, these two corrections eliminate the $10,480 of taxable income the model taxed." -us,scenario_092,state_income_tax_before_refundable_credits,gemini-4-argon,llm_error,state_local_rule,False,"The model's itemized deductions and exemption were correct, but it taxed the full $14,980 private pension. It never applied Alabama's exclusion of retirement income for filers 65 and older. After the exclusion, Alabama AGI does not exceed the $9,028 itemized deductions plus the $1,500 exemption, so the tax is $0." -us,scenario_092,state_income_tax_before_refundable_credits,glm-5.2,llm_error,state_local_rule,False,"The model taxed the full $14,980 pension and took a $1,000 age-65 exemption that Alabama does not have. It never applied the actual Alabama retirement-income exclusion for those 65 and older, and it used the $3,000 standard deduction instead of the $9,028 itemized deductions. With the correct treatment, Alabama taxable income is $0, not $9,480." -us,scenario_092,state_income_tax_before_refundable_credits,glm-5.3,llm_error,state_local_rule,False,"The model taxed the full $14,980 pension with no Alabama retirement-income exclusion for a filer 65 or older, and it used the $3,000 standard deduction instead of the $9,028 itemized deductions. It also applied a nonexistent 1.5% bottom rate and misadded its own components: $7.50 + $100 + $374 is $481.50, not $731.50." -us,scenario_092,state_income_tax_before_refundable_credits,gpt-5.6-luna,llm_error,state_local_rule,False,"The model reduced the full $14,980 pension only by a standard deduction, the personal exemption, and an invented age-65 exemption. It missed Alabama's retirement-income exclusion for 65-plus filers and the larger $9,028 itemized deductions, which together leave no Alabama taxable income." -us,scenario_092,state_income_tax_before_refundable_credits,gpt-6-luna,llm_error,state_local_rule,False,"The model taxed the full $14,980 pension after a $2,000 standard deduction and $2,500 of exemptions, including a fictitious age exemption. It applied neither Alabama's retirement-income exclusion for those 65 and older nor the $9,028 itemized deductions. Under Alabama's rules, $0 of taxable income remains, not $10,480." -us,scenario_092,state_income_tax_before_refundable_credits,grok-4.5,llm_error,state_local_rule,False,"The model used the correct $9,028 itemized deductions and $1,500 exemption, but it started from the full $14,980 pension as Alabama AGI. It omitted Alabama's exclusion of retirement income for filers 65 and older, which leaves AGI fully covered by the deductions, so the tax is $0, not $183." -us,scenario_092,state_income_tax_before_refundable_credits,grok-4.6,llm_error,state_local_rule,False,"The model itemized correctly but invented a $1,500 additional age-65 exemption in place of Alabama's actual retirement-income exclusion. It therefore kept the full $14,980 pension in Alabama AGI. With the real exclusion, the $9,028 of itemized deductions absorbs the remaining income and the tax is $0, not $108." -us,scenario_092,state_income_tax_before_refundable_credits,grok-4.7,llm_error,state_local_rule,False,"The model handled the itemized deductions and the medical and employee-expense floors correctly, but it treated the full $14,980 pension as Alabama AGI. It never applied Alabama's retirement-income exclusion for a filer 65 or older. After that exclusion, the deductions and the $1,500 exemption reduce taxable income to $0." -us,scenario_092,state_income_tax_before_refundable_credits,grok-build-0.1,llm_error,state_local_rule,False,"The model's $182 matches taxing $4,452, which is the full $14,980 pension less the $9,028 itemized deductions and the $1,500 exemption. That shows it applied no Alabama retirement-income exclusion for this 77-year-old filer. With the exclusion, Alabama taxable income and tax are both zero." -us,scenario_092,state_income_tax_before_refundable_credits,inkling,llm_error,state_local_rule,False,"The model correctly itemized $9,028 and took the $1,500 exemption, but it kept the full $14,980 pension in Alabama AGI. It missed Alabama's retirement-income exclusion for filers 65 and older, which leaves the deductions covering all remaining income, so the tax is $0, not $183." -us,scenario_092,state_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"The model returned no value and no explanation for state_income_tax_before_refundable_credits, so there is no answer to evaluate against the $0 reference." -us,scenario_092,state_income_tax_before_refundable_credits,kimi-k3,llm_error,state_local_rule,False,"The model taxed the full $14,980 pension after a $2,500 standard deduction and a $1,500 exemption. It skipped Alabama's retirement-income exclusion for those 65 and older and ignored the $9,028 itemized deductions, which together reduce the $10,980 it taxed to $0." -us,scenario_092,state_income_tax_before_refundable_credits,minimax-m3,llm_error,state_local_rule,False,"The model used a federal-style AGI of $29,770 that includes taxable Social Security, even though Alabama fully exempts Social Security. It also taxed the whole pension with no retirement-income exclusion for those 65 and older. On top of that, it used a $4,000 personal exemption meant for married filers and an invented age exemption, and it ignored the $9,028 itemized deductions." -us,scenario_092,state_income_tax_before_refundable_credits,ox-alpha,llm_error,state_local_rule,False,"The model taxed the full $14,980 pension with no Alabama retirement-income exclusion for a filer 65 or older. It phased the standard deduction down to $1,750 at an AGI where the full deduction applies, and it applied a 4.95% top rate where Alabama's rate is 5%. It also ignored the $9,028 itemized deductions, which together with the exclusion bring Alabama tax to $0." -us,scenario_092,state_income_tax_before_refundable_credits,qwen-3.7-max,llm_error,state_local_rule,False,"The model taxed the pension with no Alabama retirement-income exclusion, invented a $4,200 standard deduction and a $1,500 additional age deduction, and ignored the $9,028 itemized deductions. It then raised its own $349 figure to $852.45 by citing the federal-tax deduction, which can only lower Alabama tax. With the exclusion and itemized deductions, the correct result is $0." +us,scenario_092,state_income_tax_before_refundable_credits,claude-fable-5.1,llm_error,state_local_rule,False,"Taxed the full $14,980 pension and skipped Alabama's 65+ retirement-income exemption, which lowers AL AGI to $8,980. It also took the $3,000 standard deduction instead of the $11,028.70 in itemized deductions, which wipe out the remaining AGI and give $0 tax." +us,scenario_092,state_income_tax_before_refundable_credits,claude-sonnet-5.5,llm_error,state_local_rule,False,"Itemized $9,028 but explicitly treated the pension as fully taxable and never applied Alabama's age-65+ retirement-income exemption. With that exemption, AL AGI is $8,980, below the itemized deductions, so tax is $0. It also added a $1,000 age-65 personal exemption that Alabama does not provide." +us,scenario_092,state_income_tax_before_refundable_credits,deepseek-v4-flash-0731,llm_error,state_local_rule,False,"Used the full $14,980 pension as AL AGI and missed the 65+ retirement-income exemption. It also took the $3,000 standard deduction instead of the larger $11,028.70 itemized deductions and invented a $1,500 aged exemption. The correct path brings AL AGI to $8,980, which itemized deductions fully offset, for $0 tax." +us,scenario_092,state_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,state_local_rule,False,"Its $639 implies about $13,580 of AL taxable income, so it taxed almost the whole pension after only a standard deduction. It missed the 65+ retirement-income exemption and the $11,028.70 itemized deductions, which together reduce taxable income to $0." +us,scenario_092,state_income_tax_before_refundable_credits,gemini-3.1-pro-preview,llm_error,state_local_rule,False,"Itemized $9,028 but started from AL AGI of $14,980 and left out Alabama's age-65+ retirement-income exemption. Including it gives AL AGI of $8,980, which the itemized deductions exceed, so taxable income and tax are $0." +us,scenario_092,state_income_tax_before_refundable_credits,gemini-3.5-flash,llm_error,state_local_rule,False,"Taxed the full $14,980 pension and missed the 65+ retirement-income exemption. It took the $3,000 standard deduction instead of the $11,028.70 in itemized deductions and added a $1,000 age exemption that Alabama does not have. The correct AL AGI of $8,980 is fully offset by itemized deductions." +us,scenario_092,state_income_tax_before_refundable_credits,gemini-3.6-flash,llm_error,state_local_rule,False,"Itemized $9,028 but used the full $14,980 pension as Alabama gross income and missed the age-65+ retirement-income exemption. That exemption reduces AL AGI to $8,980, below the itemized deductions, so tax is $0." +us,scenario_092,state_income_tax_before_refundable_credits,gemini-3.7-flash,llm_error,state_local_rule,False,"Applied the $9,028 itemized deductions and $1,500 exemption to the full $14,980 pension and missed Alabama's 65+ retirement-income exemption. With that exemption, AL AGI is $8,980 and taxable income is $0." +us,scenario_092,state_income_tax_before_refundable_credits,gemini-3.8-flash,llm_error,state_local_rule,False,"Taxed the full $14,980 pension and missed the 65+ retirement-income exemption. It also took the $3,000 standard deduction even though itemized deductions were $11,028.70. The exemption brings AL AGI to $8,980, which itemizing fully offsets, for $0 tax." +us,scenario_092,state_income_tax_before_refundable_credits,gemini-4-argon,llm_error,state_local_rule,False,"Itemized $9,028 but left the full $14,980 pension in AL AGI and missed Alabama's age-65+ retirement-income exemption. That exemption reduces AL AGI to $8,980, below the itemized deductions, so taxable income is $0." +us,scenario_092,state_income_tax_before_refundable_credits,glm-5.2,llm_error,state_local_rule,False,"Used the full $14,980 pension as AL AGI and missed the 65+ retirement-income exemption. It took the $3,000 standard deduction instead of $11,028.70 in itemized deductions and invented a $1,000 age-65 exemption. The correct AL AGI of $8,980 is fully offset by itemized deductions, for $0 tax." +us,scenario_092,state_income_tax_before_refundable_credits,glm-5.3,llm_error,state_local_rule,False,"Taxed the full $14,980 pension with only the standard deduction, so it missed the 65+ retirement-income exemption and the larger $11,028.70 itemized deductions that bring tax to $0. It also used a nonexistent 1.5% first bracket and mis-added its own pieces ($7.50 + $100 + $374 = $481.50, not $731.50)." +us,scenario_092,state_income_tax_before_refundable_credits,gpt-5.6-luna,llm_error,state_local_rule,False,"Reduced the full $14,980 pension by a standard deduction, a personal exemption, and an age-65 exemption that Alabama does not have. It missed the retirement-income exemption for filers 65+ that cuts AL AGI to $8,980. It also skipped the $11,028.70 in itemized deductions, which offset that AGI completely." +us,scenario_092,state_income_tax_before_refundable_credits,gpt-6-luna,llm_error,state_local_rule,False,"Started from the full $14,980 pension and subtracted a standard deduction plus invented age-related exemptions. It missed the 65+ retirement-income exemption that lowers AL AGI to $8,980 and the $11,028.70 itemized deductions that reduce taxable income to $0." +us,scenario_092,state_income_tax_before_refundable_credits,gpt-6.1-terra,llm_error,state_local_rule,False,"Itemized on the full $14,980 pension, which gives $4,452 of taxable income, and missed Alabama's age-65+ retirement-income exemption. That exemption reduces AL AGI to $8,980, below the $11,028.70 itemized deductions, so tax is $0." +us,scenario_092,state_income_tax_before_refundable_credits,grok-4.5,llm_error,state_local_rule,False,"Started from AL AGI of $14,980 and missed the 65+ retirement-income exemption. With that exemption, AL AGI is $8,980, which the $11,028.70 of itemized deductions fully offsets, so tax is $0 instead of $183." +us,scenario_092,state_income_tax_before_refundable_credits,grok-4.6,llm_error,state_local_rule,False,"Itemized $9,028 but left the full $14,980 pension in AL AGI and missed the retirement-income exemption for filers 65+. It tried to reflect age with an extra $1,500 personal exemption, which Alabama does not have. The correct AL AGI of $8,980 is fully offset by itemized deductions, for $0 tax." +us,scenario_092,state_income_tax_before_refundable_credits,grok-4.7,llm_error,state_local_rule,False,"Itemized $9,028 and treated all $14,980 of pension as AL AGI and missed the age-65+ retirement-income exemption. That exemption lowers AL AGI to $8,980, below itemized deductions, so taxable income is $0." +us,scenario_092,state_income_tax_before_refundable_credits,grok-build-0.1,llm_error,state_local_rule,False,"Its $182 matches itemizing $9,028 against the full $14,980 pension. It missed Alabama's 65+ retirement-income exemption, which cuts AL AGI to $8,980 so that the itemized deductions eliminate taxable income." +us,scenario_092,state_income_tax_before_refundable_credits,inkling,llm_error,state_local_rule,False,"Used federal AGI of $14,980 as Alabama AGI and never subtracted the retirement-income exemption for filers 65+. That exemption reduces AL AGI to $8,980, which the $11,028.70 itemized deductions fully offset, for $0 tax." +us,scenario_092,state_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"No value or explanation was returned for state_income_tax_before_refundable_credits, so there was no answer to score." +us,scenario_092,state_income_tax_before_refundable_credits,kimi-k3,llm_error,state_local_rule,False,"Taxed the full $14,980 pension with a $2,500 standard deduction, which is understated (the Alabama single standard deduction at this income is $3,000). It missed the 65+ retirement-income exemption and the $11,028.70 in itemized deductions, which together reduce taxable income to $0." +us,scenario_092,state_income_tax_before_refundable_credits,minimax-m3,llm_error,state_local_rule,False,"Used a federal AGI of $29,770 that improperly includes Social Security, even though Alabama fully exempts it. It also used a $4,000 personal exemption for a single filer, whose exemption is $1,500, and ignored the 65+ retirement-income exemption and the $11,028.70 in itemized deductions. Applying those rules leaves $0 Alabama taxable income." +us,scenario_092,state_income_tax_before_refundable_credits,ox-alpha,llm_error,state_local_rule,False,"Taxed the full $14,980 pension, wrongly phased the standard deduction down to $1,750, and used a 4.95% top rate instead of Alabama's 5%. More fundamentally, it missed the 65+ retirement-income exemption (AL AGI of $8,980) and the $11,028.70 in itemized deductions, which together leave $0 tax." +us,scenario_092,state_income_tax_before_refundable_credits,qwen-3.7-max,llm_error,state_local_rule,False,"Invented a $4,200 standard deduction and a $1,500 age add-on, which Alabama does not have. It then raised its own $349 figure to $852.45 by citing a federal-tax deduction, which can only lower Alabama tax. It also missed the 65+ retirement-income exemption and the $11,028.70 in itemized deductions, which together reduce taxable income to $0." us,scenario_092,state_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. us,scenario_093,dependent1_medicaid_eligible,claude-sonnet-5,llm_error,categorical_eligibility,False,"The model treated the disability flag as sufficient for Missouri's SSI-related or MO HealthNet for the Disabled pathway and explicitly disregarded the pathway's additional eligibility requirements. Dependent 1 receives no SSI and qualifies for no Medicaid category, while their 2.82-times-FPL MAGI also disqualifies them from the MAGI pathways." us,scenario_093,dependent1_medicare_eligible,claude-fable-5.1,llm_error,age_disability,False,"The model asserted that ""PolicyEngine treats disabled individuals as Medicare eligible regardless of age,"" inventing a disability branch that is_medicare_eligible does not contain — the variable keys solely on age >= 65. Applying the actual age test to Dependent 1's age of 27 yields False." @@ -8054,55 +8235,56 @@ us,scenario_093,dependent1_medicare_eligible,claude-opus-4.7,llm_error,age_disab us,scenario_093,dependent1_medicare_eligible,claude-sonnet-4.6,llm_error,age_disability,False,"The model recited the correct statutory rule — 24 months of SSDI receipt confers Medicare — then discarded it, concluding that ""for tax-benefit modeling purposes, a disabled individual is treated as Medicare-eligible."" PolicyEngine's is_medicare_eligible implements no such shortcut: it is the age >= 65 test alone, which Dependent 1 at age 27 fails." us,scenario_093,dependent1_medicare_eligible,glm-5.2,llm_error,age_disability,False,"The model stated a disjunctive engine rule — ""In PolicyEngine, Medicare eligibility is determined by age 65 or older OR disability status"" — and fired the second branch off the is_disabled flag. That OR branch does not exist in is_medicare_eligible, which evaluates age >= 65 only, so Dependent 1 at 27 is not eligible." us,scenario_093,dependent1_medicare_eligible,gpt-6-astra,llm_error,age_disability,False,"The model claimed eligibility ""under the modeled disability-based Medicare eligibility criterion because disability is reported,"" attributing a disability criterion to PolicyEngine that is_medicare_eligible does not implement. The only modeled criterion is age >= 65, which Dependent 1 at age 27 fails, and the reported disability flag carries no SSDI entitlement, ESRD, or ALS status on these facts." -us,scenario_093,federal_income_tax_before_refundable_credits,claude-fable-5,prompt_ambiguity,household_unit_or_filing_status,False,"The model subtracted a $1,000 auto-loan interest deduction, but the vehicle has no listed new or US-assembled status, so the OBBBA deduction does not apply. That cut taxable income to $79,208 instead of $80,208. It then replaced its own $8,509 figure with an arbitrary $8,067 instead of $9,129 − $500 ODC = $8,629." -us,scenario_093,federal_income_tax_before_refundable_credits,claude-fable-5.1,prompt_ambiguity,household_unit_or_filing_status,False,"The model put the dependent's $45,000 of wages on the head/spouse return, which pushed taxable income into the 22% bracket. It also subtracted a $1,000 auto-loan interest deduction that the unlisted vehicle facts don't support. Only the couple's $113,942 of net wages and $1,156 of interest belong in AGI, so taxable income is $80,208." -us,scenario_093,federal_income_tax_before_refundable_credits,claude-haiku-4.5,prompt_ambiguity,household_unit_or_filing_status,False,"The model included the dependent's $45,000 of wages and used 2025-era parameters (a $29,200 deduction and a $23,500 10% bracket) instead of the 2026 $32,200 deduction and $24,800 bracket. It then subtracted an invented $4,246 of 'refundable credits' from a measure that excludes refundable credits, and it never applied the $500 ODC." -us,scenario_093,federal_income_tax_before_refundable_credits,claude-haiku-5.5,prompt_ambiguity,household_unit_or_filing_status,False,"The model's own reasoning estimated about $5,000 of tax but it submitted $0. Taxable income of $80,208 (AGI $112,408 minus the $32,200 deduction) produces $9,129 of tax, and after the $500 ODC that leaves $8,629." -us,scenario_093,federal_income_tax_before_refundable_credits,claude-opus-4.7,prompt_ambiguity,household_unit_or_filing_status,False,"AGI of $112,408 was correct, but the model denied dependent status on a support-test theory. A permanently disabled child is a qualifying child at any age, which earns the $500 credit for other dependents. It also used a $31,500 standard deduction and a $24,150 bracket instead of 2026's $32,200 and $24,800." -us,scenario_093,federal_income_tax_before_refundable_credits,claude-opus-4.8,prompt_ambiguity,household_unit_or_filing_status,False,"The model ruled out the disabled 27-year-old by applying the qualifying-relative gross-income test. A permanently and totally disabled child is a qualifying child at any age with no income test, so the $500 ODC applies. It also used a $31,500 deduction and a $24,000 bracket instead of $32,200 and $24,800." -us,scenario_093,federal_income_tax_before_refundable_credits,claude-opus-5,prompt_ambiguity,household_unit_or_filing_status,False,"The model deducted the full $3,000 of student-loan interest even though the cap is $2,500, and it used a $32,600 standard deduction instead of $32,200. It then added about $2,000 for the dependent's 'own tax', which does not belong in this tax unit's liability. The correct figure is $9,129 − $500 = $8,629." -us,scenario_093,federal_income_tax_before_refundable_credits,claude-opus-5.5,prompt_ambiguity,household_unit_or_filing_status,False,"The model added the dependent's $45,000 of wages to the joint return's AGI and subtracted a $1,000 auto-loan interest deduction that the vehicle facts don't support. That inflated taxable income to $124,208; the correct figure is $80,208, which gives $9,129 of tax less the $500 ODC." -us,scenario_093,federal_income_tax_before_refundable_credits,claude-sonnet-4.6,prompt_ambiguity,household_unit_or_filing_status,False,"AGI of $112,408 was correct, but the model applied the qualifying-relative gross-income limit and denied dependent status. A permanently disabled child of any age is a qualifying child, which earns the $500 ODC. It also used a $30,000 standard deduction and a $23,850 bracket instead of the 2026 OBBBA $32,200 and $24,800." -us,scenario_093,federal_income_tax_before_refundable_credits,claude-sonnet-5,prompt_ambiguity,household_unit_or_filing_status,False,"AGI of $112,408 was correct, but the model used a $30,300 standard deduction and a $23,850 bracket instead of $32,200 and $24,800. It then inflated its own $9,376 figure to an arbitrary $10,800 and skipped the $500 ODC for the disabled adult child." -us,scenario_093,federal_income_tax_before_refundable_credits,claude-sonnet-5.5,prompt_ambiguity,household_unit_or_filing_status,False,"The model subtracted a $1,000 auto-loan interest deduction that the unlisted vehicle conditions don't support, giving $79,208 of taxable income instead of $80,208. It also ruled that the $45,000 earner isn't a dependent, but a permanently disabled child is a qualifying child at any age, so the $500 ODC applies." -us,scenario_093,federal_income_tax_before_refundable_credits,deepseek-v4-flash-0731,prompt_ambiguity,household_unit_or_filing_status,False,"The model counted the dependent's $45,000 of wages in the joint AGI. That wrongly triggered phaseouts of the IRA and student-loan deductions, and the model also used a $30,600 standard deduction and gave no ODC. The correct joint AGI is $112,408, with both deductions fully allowed." -us,scenario_093,federal_income_tax_before_refundable_credits,deepseek-v4-pro,prompt_ambiguity,household_unit_or_filing_status,False,"The model subtracted the $8,389 ESI premiums from box-1 wages, which understated the couple's AGI, and then added a separate $2,354.82 return for the dependent. Neither belongs in this single tax unit. The correct joint AGI is $112,408, with $9,129 of tax less the $500 ODC." -us,scenario_093,federal_income_tax_before_refundable_credits,deepseek-v4-pro-0813,prompt_ambiguity,household_unit_or_filing_status,False,"The model reduced all wages by the $8,389 ESI premiums, which brought the parents' AGI down to $95,630 instead of $112,408. It then summed taxable income across a joint return and a separate dependent return and taxed the total. The dependent's wages are not taxed in this tax unit." -us,scenario_093,federal_income_tax_before_refundable_credits,deepseek-v4.1-flash,prompt_ambiguity,household_unit_or_filing_status,False,"The model subtracted the ESI premiums from wages, giving a parent AGI of $95,630 instead of $112,408, and then added $2,309.98 of tax from a separate return for the dependent. The ODC was right, but the joint tax should be $9,129 − $500 with no dependent return." -us,scenario_093,federal_income_tax_before_refundable_credits,gemini-3-flash-preview,prompt_ambiguity,household_unit_or_filing_status,False,"The model assumed the TCJA expired in 2026 and used personal exemptions with a $15,850 standard deduction. OBBBA made TCJA permanent with a $32,200 MFJ deduction. The model also subtracted ESI premiums and added a separate tax for the dependent." -us,scenario_093,federal_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,prompt_ambiguity,household_unit_or_filing_status,False,"The model taxed the full $163,156 of household income, including the dependent's $45,000 of wages, and deducted the full $3,000 of student-loan interest instead of the $2,500 cap. It omitted the $190 IRA deduction and the $500 ODC." -us,scenario_093,federal_income_tax_before_refundable_credits,gemini-3.1-pro-preview,prompt_ambiguity,household_unit_or_filing_status,False,"The model used pre-TCJA 2026 parameters with personal exemptions, but OBBBA keeps the $32,200 standard deduction and TCJA brackets. It also added a separate return for the dependent's wages, which are not taxed in this single tax unit." -us,scenario_093,federal_income_tax_before_refundable_credits,gemini-3.5-flash,prompt_ambiguity,household_unit_or_filing_status,False,"The model applied post-TCJA-sunset personal exemptions and deductions instead of OBBBA's permanent $32,200 deduction. It subtracted ESI premiums to get a $95,630 AGI instead of $112,408, and it added a separate $3,006.65 dependent return." -us,scenario_093,federal_income_tax_before_refundable_credits,gemini-3.5-flash-lite,prompt_ambiguity,household_unit_or_filing_status,False,"The model gave no reasoning. Its $11,048 is about $2,400 above the correct $8,629, which is consistent with taxing the dependent's wages on top of the joint return or leaving out the ODC. The correct result is taxable income of $80,208 → $9,129 of tax − $500 ODC." -us,scenario_093,federal_income_tax_before_refundable_credits,gemini-3.6-flash,prompt_ambiguity,household_unit_or_filing_status,False,"The model split the household into a joint return and a separate single return for the dependent, and it subtracted ESI premiums from wages. The dependent's wages are not taxed in this single tax unit, and ESI premiums don't reduce box-1 wages here. The correct figure is $9,129 − $500 ODC." -us,scenario_093,federal_income_tax_before_refundable_credits,gemini-3.7-flash,prompt_ambiguity,household_unit_or_filing_status,False,"The model added a separate single-return tax for the dependent to the joint tax, but the dependent's $45,000 is not taxed in this one-tax-unit household. Its total also skips the $500 ODC that reduces the joint $9,129 to $8,629." -us,scenario_093,federal_income_tax_before_refundable_credits,gemini-3.8-flash,prompt_ambiguity,household_unit_or_filing_status,False,"The model put the dependent's wages into the household AGI (about $157,598) and subtracted post-TCJA personal exemptions. The correct AGI is $112,408 with the $32,200 deduction and no exemptions." -us,scenario_093,federal_income_tax_before_refundable_credits,gemini-4-argon,prompt_ambiguity,household_unit_or_filing_status,False,"The model aggregated the dependent's $45,000 of wages into the joint AGI ($157,408), which pushed income into the 22% bracket. The tax unit's AGI is only the couple's $112,408, which gives $9,129 of tax less the $500 ODC that the model correctly applied." -us,scenario_093,federal_income_tax_before_refundable_credits,glm-5.2,prompt_ambiguity,household_unit_or_filing_status,False,"The model added $3,353.74 of tax from a separate return for the dependent, which this single tax unit doesn't include. It also used a $30,840 deduction and a $23,850 bracket instead of 2026's $32,200 and $24,800." -us,scenario_093,federal_income_tax_before_refundable_credits,glm-5.3,prompt_ambiguity,household_unit_or_filing_status,False,"The model treated the disabled 27-year-old as a self-supporting separate filer, which added $3,210 and dropped the $500 ODC. A permanently disabled child is a qualifying child at any age. It also deducted the full $3,000 of student-loan interest instead of the $2,500 cap." -us,scenario_093,federal_income_tax_before_refundable_credits,gpt-5.4-mini,prompt_ambiguity,household_unit_or_filing_status,False,"The model claimed the deductions wipe out all tax. The couple's $112,408 AGI minus the $32,200 deduction leaves $80,208 of taxable income, which is $9,129 of tax, or $8,629 after the ODC." -us,scenario_093,federal_income_tax_before_refundable_credits,gpt-5.4-nano,prompt_ambiguity,household_unit_or_filing_status,False,"The model applied vague 'itemized medical' effects that don't apply: the roughly $2,100 of medical expenses is far below the 7.5% AGI floor, and the standard deduction applies. The correct figure is $80,208 of taxable income → $9,129 − $500 = $8,629, not $6,347." -us,scenario_093,federal_income_tax_before_refundable_credits,gpt-5.5,prompt_ambiguity,household_unit_or_filing_status,False,"The model included the dependent's $45,000 of wages and subtracted all three $8,389 ESI premiums from box-1 wages, which gave an AGI of $132,241. The correct AGI is $112,408, with only the couple's wages net of 401(k) and no ESI subtraction." -us,scenario_093,federal_income_tax_before_refundable_credits,gpt-5.6-luna,prompt_ambiguity,household_unit_or_filing_status,False,"The model built its taxable income of about $124,708 on the dependent's wages being in the joint return. It also dropped the $500 ODC for the permanently disabled adult child. The correct taxable income is $80,208." -us,scenario_093,federal_income_tax_before_refundable_credits,gpt-5.6-sol,prompt_ambiguity,household_unit_or_filing_status,False,"The model included the dependent's $45,000 of wages in the joint income and skipped the $190 IRA deduction, which pushed taxable income to about $125,398 in the 22% bracket. The correct taxable income is $80,208, which gives $9,129 of tax less the $500 ODC." -us,scenario_093,federal_income_tax_before_refundable_credits,gpt-5.6-terra,prompt_ambiguity,household_unit_or_filing_status,False,"The model's taxable income of $85,208 is $5,000 too high. AGI is $112,408 and the 2026 standard deduction is $32,200, which leaves $80,208 and $9,129 of tentative tax, not $9,728.96." -us,scenario_093,federal_income_tax_before_refundable_credits,gpt-6-astra,prompt_ambiguity,household_unit_or_filing_status,False,"The model included the dependent's wages in the joint return and subtracted ESI premiums from wages, which gave an AGI of $132,241. The correct AGI is $112,408, using only the couple's 401(k)-reduced wages and interest." -us,scenario_093,federal_income_tax_before_refundable_credits,gpt-6-sol,prompt_ambiguity,household_unit_or_filing_status,False,"The couple's $9,128.96 was correct, but the model added $3,220 from a separate return for the dependent and dropped the $500 ODC. The permanently disabled 27-year-old is the couple's qualifying-child dependent." -us,scenario_093,federal_income_tax_before_refundable_credits,gpt-6.1-sol,prompt_ambiguity,household_unit_or_filing_status,False,"The model subtracted the $8,389 ESI premiums from box-1 wages, which cut AGI to $95,630 instead of $112,408. Its taxable income of $63,430 should be $80,208." -us,scenario_093,federal_income_tax_before_refundable_credits,grok-4.3,prompt_ambiguity,household_unit_or_filing_status,False,"The model taxed 'household wages', which put the dependent's $45,000 into the tax unit. Only the couple's $112,408 AGI is taxed, giving $9,129 less the $500 ODC." -us,scenario_093,federal_income_tax_before_refundable_credits,grok-4.5,prompt_ambiguity,household_unit_or_filing_status,False,"The model applied post-TCJA-sunset rules (personal exemptions and the 15% bracket), but OBBBA keeps the $32,200 deduction and 10%/12% brackets. It also added a separate $4,846 return for the dependent and gave no ODC." -us,scenario_093,federal_income_tax_before_refundable_credits,grok-4.6,prompt_ambiguity,household_unit_or_filing_status,False,"The model used a sunset-era $16,600 deduction, $5,300 exemptions and the 15% bracket instead of the OBBBA $32,200 deduction and 12% bracket. It also added a separate $4,130 dependent return and omitted the $500 ODC." -us,scenario_093,federal_income_tax_before_refundable_credits,grok-4.7,prompt_ambiguity,household_unit_or_filing_status,False,"The model deducted a $173 'overtime premium' that isn't in the facts. It added a separate $3,224 return for the dependent and omitted the $500 ODC for the permanently disabled qualifying child." -us,scenario_093,federal_income_tax_before_refundable_credits,grok-build-0.1,prompt_ambiguity,household_unit_or_filing_status,False,"The model used post-TCJA brackets and a $30,750 deduction instead of OBBBA's $32,200 and 10%/12% brackets. It added a separate $3,820 dependent return and omitted the $500 ODC." -us,scenario_093,federal_income_tax_before_refundable_credits,inkling,prompt_ambiguity,household_unit_or_filing_status,False,"The joint tax of about $9,129 was correct, but the model added $3,220 from a separate return for the dependent and skipped the $500 ODC. A permanently disabled child is a qualifying child at any age." -us,scenario_093,federal_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"The model returned no value for this output, and no reasoning came with it. The correct derivation is $80,208 of taxable income → $9,129 of tax − $500 ODC = $8,629." -us,scenario_093,federal_income_tax_before_refundable_credits,kimi-k3,prompt_ambiguity,household_unit_or_filing_status,False,"The model added the dependent's $45,000 of wages to the joint AGI, which made it wrongly phase out the $190 IRA deduction. That inflated taxable income to $129,456; the correct taxable income is $80,208." -us,scenario_093,federal_income_tax_before_refundable_credits,minimax-m3,prompt_ambiguity,household_unit_or_filing_status,False,"The model gave no reasoning and answered $0, as if the couple owed no tax. Their $112,408 AGI less the $32,200 deduction leaves $80,208 taxed at $9,129, which is $8,629 after the ODC." -us,scenario_093,federal_income_tax_before_refundable_credits,muse-spark-1.3,prompt_ambiguity,household_unit_or_filing_status,False,"AGI of $112,408 was correct, but the model used a $31,000 deduction instead of $32,200. It also omitted the $500 ODC for the permanently disabled 27-year-old qualifying child." -us,scenario_093,federal_income_tax_before_refundable_credits,muse-wonder,prompt_ambiguity,household_unit_or_filing_status,False,"The joint taxable income of $80,208 was correct, but the model added about $3,225 from a separate return for the dependent. It also skipped the $500 ODC that applies to the permanently disabled adult child." -us,scenario_093,federal_income_tax_before_refundable_credits,ox-alpha,prompt_ambiguity,household_unit_or_filing_status,False,"The model included the dependent's $45,000 of wages in the joint AGI ($157,408), which pushed income into the 22% bracket. The tax unit's AGI is $112,408, which gives $9,129 of tax − $500 ODC." -us,scenario_093,federal_income_tax_before_refundable_credits,qwen-3.7-max,prompt_ambiguity,household_unit_or_filing_status,False,"The model subtracted the $8,389 ESI premiums from wages, deducted the full $3,000 of student-loan interest instead of $2,500, dropped the IRA deduction and omitted the ODC. Its submitted $7,625.75 doesn't match any of its own computed totals." -us,scenario_093,federal_income_tax_before_refundable_credits,qwen3.8-max,prompt_ambiguity,household_unit_or_filing_status,False,"The model included the dependent's $45,000 of wages and deducted the full $3,000 of student-loan interest. It then submitted $3,778, which contradicts its own computed liability of $13,491. The correct figure is $9,129 − $500 = $8,629." +us,scenario_093,federal_income_tax_before_refundable_credits,claude-fable-5,prompt_ambiguity,household_unit_or_filing_status,False,"It got AGI ($112,408), the $32,200 standard deduction and the $500 credit right. But it also subtracted a $1,000 auto-loan-interest deduction, which the engine does not allow, and that gave $8,509. It then replaced that figure with an unexplained 'parameter adjustment' to $8,067. Without the auto-loan deduction the result is $9,129 − $500 = $8,629." +us,scenario_093,federal_income_tax_before_refundable_credits,claude-fable-5.1,prompt_ambiguity,household_unit_or_filing_status,False,"It added the dependent's $45,000 of wages to the joint return's income, which raised taxable income from $80,208 to $124,208 and pushed income into the 22% bracket. It also subtracted a $1,000 auto-loan-interest deduction that does not apply. Only Head's and Spouse's income counts toward the joint return's AGI of $112,408." +us,scenario_093,federal_income_tax_before_refundable_credits,claude-haiku-4.5,prompt_ambiguity,household_unit_or_filing_status,False,"It added the dependent's $45,000 of wages to the joint return. It also used outdated brackets and a $29,200 standard deduction instead of the 2026 values ($32,200, with the 10% bracket ending at $24,800). It then subtracted an invented $4,246 of 'refundable credits', even though this output comes before refundable credits, and it never applied the $500 credit for other dependents." +us,scenario_093,federal_income_tax_before_refundable_credits,claude-haiku-5.5,prompt_ambiguity,household_unit_or_filing_status,False,"Its own reasoning estimated about $5,000 of tax, but it submitted 0, which contradicts that. Taxable income of $80,208 after the $32,200 standard deduction produces $9,129 of tax, and the $500 credit for other dependents brings it to $8,629." +us,scenario_093,federal_income_tax_before_refundable_credits,claude-opus-4.7,prompt_ambiguity,household_unit_or_filing_status,False,"It ruled out the disabled 27-year-old as a dependent under the support test, so it dropped the $500 credit for other dependents. The engine grants the $500 credit for the listed adult tax-unit dependent. It also used a $31,500 standard deduction and a $24,150 10% bracket instead of the 2026 values of $32,200 and $24,800, which overstated tax by about $97." +us,scenario_093,federal_income_tax_before_refundable_credits,claude-opus-4.8,prompt_ambiguity,household_unit_or_filing_status,False,"It ruled out the dependent under the qualifying-relative gross-income test. The engine grants the $500 credit for the listed adult tax-unit dependent. It also used a $31,500 standard deduction and a $24,000 10% bracket instead of the 2026 values of $32,200 and $24,800." +us,scenario_093,federal_income_tax_before_refundable_credits,claude-opus-5,prompt_ambiguity,household_unit_or_filing_status,False,"It deducted the full $3,000 of student loan interest instead of the $2,500 cap and used a $32,600 standard deduction instead of $32,200, which gave $8,371 after the $500 credit. It then added about $2,000 for the dependent's own tax. The frozen reference covers only the joint return. The output is excluded because the prompt leaves the inclusion of the dependent's separate return unresolved." +us,scenario_093,federal_income_tax_before_refundable_credits,claude-opus-5.5,prompt_ambiguity,household_unit_or_filing_status,False,"It added the dependent's $45,000 of wages to the joint return, which pushed taxable income to $124,208 and into the 22% bracket. It also took a $1,000 auto-loan-interest deduction that does not apply. The correct taxable income is $80,208, which gives tax of $9,129 before the $500 credit." +us,scenario_093,federal_income_tax_before_refundable_credits,claude-sonnet-4.6,prompt_ambiguity,household_unit_or_filing_status,False,"It got AGI ($112,408) right, but it used the pre-OBBBA $30,000 standard deduction and a $23,850 10% bracket instead of the 2026 values of $32,200 and $24,800. It also ruled out the disabled adult child as a dependent under the qualifying-relative income test, so it missed the $500 credit for other dependents." +us,scenario_093,federal_income_tax_before_refundable_credits,claude-sonnet-5,prompt_ambiguity,household_unit_or_filing_status,False,"It got AGI ($112,408) right but used a $30,300 standard deduction instead of $32,200. It then raised its own $9,376 figure to $10,800 without basis. It also treated the 27-year-old as not a dependent, so it missed the $500 credit for other dependents." +us,scenario_093,federal_income_tax_before_refundable_credits,claude-sonnet-5.5,prompt_ambiguity,household_unit_or_filing_status,False,"It got AGI and the $32,200 standard deduction right, but it subtracted a $1,000 auto-loan-interest deduction that does not apply. It also ruled the 27-year-old out as a dependent because of their earnings, which removed the $500 credit for other dependents. The engine grants the $500 credit for the listed adult tax-unit dependent." +us,scenario_093,federal_income_tax_before_refundable_credits,deepseek-v4-flash-0731,prompt_ambiguity,household_unit_or_filing_status,False,"It added the dependent's $45,000 of wages to the joint return. It also wrongly treated the IRA and student-loan deductions as fully phased out, used a $30,600 standard deduction, and omitted the $500 credit for other dependents. The correct joint AGI is $112,408, with $2,500 of student loan interest and the IRA deduction both allowed." +us,scenario_093,federal_income_tax_before_refundable_credits,deepseek-v4-pro,prompt_ambiguity,household_unit_or_filing_status,False,"It subtracted the ESI premiums as pre-tax deductions, which understated the joint AGI, and then added a separate single-return tax of $2,354.82 for the dependent. The frozen reference covers only the joint return: AGI of $112,408 with no ESI exclusion, giving $9,129 of tax minus the $500 credit. The output is excluded because the prompt leaves the inclusion of the dependent's separate return unresolved." +us,scenario_093,federal_income_tax_before_refundable_credits,deepseek-v4-pro-0813,prompt_ambiguity,household_unit_or_filing_status,False,"It subtracted the $8,389 ESI premiums from each person's wages, which made parental AGI $95,630 instead of $112,408. It added the dependent's own single-return tax, and it applied no nonrefundable credits, so the $500 credit for other dependents was missing." +us,scenario_093,federal_income_tax_before_refundable_credits,deepseek-v4.1-flash,prompt_ambiguity,household_unit_or_filing_status,False,"It subtracted the ESI premiums from wages, giving parental AGI of $95,630 instead of $112,408. It then added $2,309.98 of tax from a separate single return for the dependent. Adding the dependent's separate return follows the household-scope reading recorded in the adjudication, which excludes the output from scoring. The $500 credit was applied correctly." +us,scenario_093,federal_income_tax_before_refundable_credits,gemini-3-flash-preview,prompt_ambiguity,household_unit_or_filing_status,False,"It assumed the TCJA expired in 2026 and used personal exemptions with a roughly $15,850 standard deduction. OBBBA made the TCJA structure permanent, with a $32,200 MFJ standard deduction and no exemptions. It also subtracted ESI premiums and added a separate return for the dependent." +us,scenario_093,federal_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,prompt_ambiguity,household_unit_or_filing_status,False,"It included the dependent's wages, using $163,156 of total household income on the joint return, and it deducted the full $3,000 of student loan interest instead of the $2,500 cap. It also never applied the $500 credit for other dependents. Joint AGI counts only Head's and Spouse's income: $112,408." +us,scenario_093,federal_income_tax_before_refundable_credits,gemini-3.1-pro-preview,prompt_ambiguity,household_unit_or_filing_status,False,"It applied pre-TCJA rules with personal exemptions and a smaller standard deduction, but OBBBA keeps the $32,200 MFJ standard deduction and 10%/12% brackets for 2026. The frozen reference includes a $500 credit for the listed adult dependent. Adding the dependent's separate return follows the household-scope reading recorded in the adjudication, which excludes the output from scoring." +us,scenario_093,federal_income_tax_before_refundable_credits,gemini-3.5-flash,prompt_ambiguity,household_unit_or_filing_status,False,"It used TCJA-sunset rules (personal exemptions and a smaller standard deduction) instead of the OBBBA 2026 values. It also subtracted ESI premiums, which made parental AGI $95,630 instead of $112,408, and it added $3,006.65 of tax from a separate single return for the dependent." +us,scenario_093,federal_income_tax_before_refundable_credits,gemini-3.5-flash-lite,prompt_ambiguity,household_unit_or_filing_status,False,"It gave no derivation. The frozen reference is $8,628.99, and the adjudicated household-scope alternative is $11,848.99. The output is excluded from scoring because the prompt leaves that scope unresolved." +us,scenario_093,federal_income_tax_before_refundable_credits,gemini-3.6-flash,prompt_ambiguity,household_unit_or_filing_status,False,"It subtracted ESI premiums as pre-tax deductions, which understated joint AGI, and then added the dependent's separate single-return tax. The frozen reference covers only the joint return with the dependent claimed: $9,129 − $500. The output is excluded because the prompt leaves the inclusion of the dependent's separate return unresolved." +us,scenario_093,federal_income_tax_before_refundable_credits,gemini-3.7-flash,prompt_ambiguity,household_unit_or_filing_status,False,"It added the tax from a separate single return for the dependent to the joint return's tax. The frozen reference covers only the joint return on $80,208 of taxable income, minus the $500 credit for the dependent. The output is excluded because the prompt leaves the inclusion of the dependent's separate return unresolved." +us,scenario_093,federal_income_tax_before_refundable_credits,gemini-3.8-flash,prompt_ambiguity,household_unit_or_filing_status,False,"It added the dependent's $45,000 of wages to the joint return's income, giving AGI of about $157,598. It also subtracted personal exemptions, which are $0 under 2026 law, and omitted the $500 credit for other dependents." +us,scenario_093,federal_income_tax_before_refundable_credits,gemini-4-argon,prompt_ambiguity,household_unit_or_filing_status,False,"It recognised the disabled 27-year-old as a qualifying child, but it then deliberately chose a 'single tax unit aggregation' that added the dependent's $45,000 of wages to AGI, making it $157,408. Only Head's and Spouse's income counts toward joint AGI, which is $112,408." +us,scenario_093,federal_income_tax_before_refundable_credits,glm-5.2,prompt_ambiguity,household_unit_or_filing_status,False,"It claimed the $500 credit for the dependent and added $3,353.74 of tax from the dependent's separate return. The frozen reference covers only the joint return; the prompt leaves the inclusion of the dependent's return unresolved, so the output is excluded from scoring. It also used a $30,840 standard deduction and a $23,850 10% bracket instead of the 2026 values of $32,200 and $24,800." +us,scenario_093,federal_income_tax_before_refundable_credits,glm-5.3,prompt_ambiguity,household_unit_or_filing_status,False,"It treated the disabled 27-year-old as self-supporting and not a dependent, which dropped the $500 credit, and then added $3,210 of tax from a separate single return. It also deducted the full $3,000 of student loan interest instead of the $2,500 cap and used a $25,200 10% bracket instead of $24,800." +us,scenario_093,federal_income_tax_before_refundable_credits,gpt-5.4-mini,prompt_ambiguity,household_unit_or_filing_status,False,"It claimed the deductions wipe out all tax. In fact, joint AGI of $112,408 minus the $32,200 standard deduction leaves $80,208 of taxable income and $9,129 of tax, which is $8,629 after the $500 credit for other dependents." +us,scenario_093,federal_income_tax_before_refundable_credits,gpt-5.4-nano,prompt_ambiguity,household_unit_or_filing_status,False,"It cited 'itemized medical' effects. The medical expenses counted by the engine fall below the 7.5%-of-AGI floor, so the $32,200 standard deduction applies. With taxable income of $80,208, the tax is $9,129, minus the $500 credit. Its submitted tax is $2,281.99 below the frozen reference." +us,scenario_093,federal_income_tax_before_refundable_credits,gpt-5.5,prompt_ambiguity,household_unit_or_filing_status,False,"It counted all three earners' wages on the joint return and subtracted all three $8,389 ESI premiums, which gave $133,775 of wages and AGI of $132,241. Joint AGI counts only Head's and Spouse's wages after 401(k) deferrals, with no ESI exclusion: $112,408." +us,scenario_093,federal_income_tax_before_refundable_credits,gpt-5.6-luna,prompt_ambiguity,household_unit_or_filing_status,False,"It added the dependent's $45,000 of wages to joint taxable income, giving $124,708 instead of $80,208 and pushing income into the 22% bracket. It also applied no nonrefundable credit, so it missed the $500 credit for the disabled adult dependent." +us,scenario_093,federal_income_tax_before_refundable_credits,gpt-5.6-sol,prompt_ambiguity,household_unit_or_filing_status,False,"It taxed the whole household's wages, including the dependent's $45,000, on the joint return, giving taxable income of $125,398. It also left out the traditional IRA deduction. Joint taxable income is $80,208, with tax of $9,129 before the $500 credit." +us,scenario_093,federal_income_tax_before_refundable_credits,gpt-5.6-terra,prompt_ambiguity,household_unit_or_filing_status,False,"It applied the brackets and the $500 credit correctly, but it put taxable income at $85,208 instead of $80,208. The frozen reference reduces IRS gross income of $115,098 by about $2,690 in adjustments and the $32,200 standard deduction to taxable income of $80,208." +us,scenario_093,federal_income_tax_before_refundable_credits,gpt-6-astra,prompt_ambiguity,household_unit_or_filing_status,False,"It counted the dependent's wages on the joint return and subtracted all three ESI premiums as pre-tax deductions, which gave AGI of $132,241. Joint AGI includes only Head's and Spouse's income, with no ESI exclusion: $112,408." +us,scenario_093,federal_income_tax_before_refundable_credits,gpt-6-sol,prompt_ambiguity,household_unit_or_filing_status,False,"It got the joint tax of $9,128.96 right, but it omitted the $500 credit for the disabled adult dependent. It added $3,220 of tax from the dependent's separate return, following the household-scope reading recorded in the adjudication. The frozen reference covers only the joint return; the output is excluded from scoring because the prompt leaves that scope unresolved." +us,scenario_093,federal_income_tax_before_refundable_credits,gpt-6.1-sol,prompt_ambiguity,household_unit_or_filing_status,False,"It subtracted the $16,778 of ESI premiums from the spouses' wages, which made joint AGI $95,630 instead of $112,408 and taxable income $63,430 instead of $80,208. ESI premiums are not excluded from wages in this computation." +us,scenario_093,federal_income_tax_before_refundable_credits,gpt-6.1-terra,prompt_ambiguity,household_unit_or_filing_status,False,"It taxed the whole household's income, including the dependent's $45,000 of wages, on the joint return, giving taxable income of about $125,398 and 22%-bracket tax. Joint taxable income is $80,208, and the tax is $9,129 before the $500 credit." +us,scenario_093,federal_income_tax_before_refundable_credits,grok-4.3,prompt_ambiguity,household_unit_or_filing_status,False,"It taxed total household wages, including the dependent's, instead of only Head's and Spouse's income. Joint AGI is $112,408 and taxable income is $80,208, giving $9,129 of tax minus the $500 credit." +us,scenario_093,federal_income_tax_before_refundable_credits,grok-4.5,prompt_ambiguity,household_unit_or_filing_status,False,"It applied TCJA-sunset rules for 2026: personal exemptions, a smaller standard deduction and a 15% bracket. Under OBBBA the 2026 values are a $32,200 standard deduction and 10%/12% brackets. It also added $4,846 of tax from a separate single return for the dependent and omitted the $500 credit." +us,scenario_093,federal_income_tax_before_refundable_credits,grok-4.6,prompt_ambiguity,household_unit_or_filing_status,False,"It used post-TCJA-sunset parameters: a $16,600 standard deduction, $5,300 exemptions and a 15% rate. OBBBA's 2026 values are a $32,200 standard deduction and 10%/12% brackets. It also added $4,130 of tax from a separate return for the dependent and omitted the $500 credit." +us,scenario_093,federal_income_tax_before_refundable_credits,grok-4.7,prompt_ambiguity,household_unit_or_filing_status,False,"It added $3,224 of tax from a separate single return for the dependent, and it applied no nonrefundable credits, so it missed the $500 credit for other dependents. It also invented a $173 overtime deduction even though no overtime premium was listed." +us,scenario_093,federal_income_tax_before_refundable_credits,grok-build-0.1,prompt_ambiguity,household_unit_or_filing_status,False,"It used post-TCJA 2026 brackets with a 15% rate and a $30,750 standard deduction instead of OBBBA's 10%/12% brackets and $32,200 deduction. It also added $3,820 of tax from a separate single return for the dependent and omitted the $500 credit." +us,scenario_093,federal_income_tax_before_refundable_credits,inkling,prompt_ambiguity,household_unit_or_filing_status,False,"It got the joint tax of about $9,129 right, but it did not subtract the $500 credit for the disabled adult dependent. It added about $3,220 of tax from the dependent's separate return, following the household-scope reading recorded in the adjudication. The frozen reference covers only the joint return; the output is excluded from scoring because the prompt leaves that scope unresolved." +us,scenario_093,federal_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,No answer or reasoning was returned for this variable. +us,scenario_093,federal_income_tax_before_refundable_credits,kimi-k3,prompt_ambiguity,household_unit_or_filing_status,False,"It treated all three members as one joint return and included the dependent's $45,000 of wages, which made taxable income $129,456. It also wrongly treated the traditional IRA deduction as fully phased out. Joint taxable income is $80,208." +us,scenario_093,federal_income_tax_before_refundable_credits,minimax-m3,prompt_ambiguity,household_unit_or_filing_status,False,"It gave no reasoning, and a value of 0 means it found no tax at all. Joint taxable income of $80,208 produces $9,129 of tax, which is $8,629 after the $500 credit for other dependents." +us,scenario_093,federal_income_tax_before_refundable_credits,muse-spark-1.3,prompt_ambiguity,household_unit_or_filing_status,False,"It got AGI ($112,408) right but used a standard deduction of about $31,000 instead of the 2026 MFJ value of $32,200. It also applied no nonrefundable credits, so it missed the $500 credit for the disabled adult dependent." +us,scenario_093,federal_income_tax_before_refundable_credits,muse-wonder,prompt_ambiguity,household_unit_or_filing_status,False,"It got the joint taxable income of $80,208 right, but it omitted the $500 credit for other dependents. It added about $3,225 of tax from the dependent's separate return, following the household-scope reading recorded in the adjudication. The frozen reference covers only the joint return; the output is excluded from scoring because the prompt leaves that scope unresolved." +us,scenario_093,federal_income_tax_before_refundable_credits,ox-alpha,prompt_ambiguity,household_unit_or_filing_status,False,"It added the dependent's $45,000 of wages to the joint return's income, giving AGI of $157,408 and 22%-bracket tax. Joint AGI includes only Head's and Spouse's income: $112,408, which leaves taxable income of $80,208." +us,scenario_093,federal_income_tax_before_refundable_credits,qwen-3.7-max,prompt_ambiguity,household_unit_or_filing_status,False,"It subtracted the $16,778 of ESI premiums from the spouses' wages, deducted the full $3,000 of student loan interest instead of the $2,500 cap, and left out the IRA deduction. It also ruled out the $500 credit for the adult dependent. Its final $7,625.75 does not match any of its own intermediate totals." +us,scenario_093,federal_income_tax_before_refundable_credits,qwen3.8-max,prompt_ambiguity,household_unit_or_filing_status,False,"It counted the dependent's wages, using $163,000 of total wages, and deducted the full $3,000 of student loan interest. It also said the credit for other dependents should not be subtracted. It then submitted $3,778, which contradicts its own $13,491 figure." us,scenario_093,federal_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. us,scenario_093,payroll_tax,claude-haiku-4.5,llm_error,other,False,"It got all six per-person components right ($3,286, $768.50, $4,030, $942.50, $2,790, $652.50), but added them to $11,469.50 instead of $12,469.50. It then submitted $12,348.76, a figure that matches neither its own sum nor its components." us,scenario_093,payroll_tax,claude-haiku-5.5,llm_error,other,False,"Its reasoning names the correct method, 7.65% employee FICA on $163,000 of combined wages with no Additional Medicare Tax. It never did the multiplication, which gives $12,469.50, and submitted 0 instead." @@ -8123,56 +8305,57 @@ us,scenario_093,payroll_tax,gpt-6.1-sol,llm_error,payroll_tax_base,False,"It sub us,scenario_093,payroll_tax,kimi-k2.6,parse_contract_failure,missing_output,False,"No payroll_tax value or explanation came back, so no answer could be scored." us,scenario_093,payroll_tax,minimax-m3,llm_error,other,False,"It submitted 0 with no reasoning, which means no employee FICA at all on $163,000 of W-2 wages. All three workers owe 6.2% Social Security plus 1.45% Medicare, for a total of $12,469.50." us,scenario_093,payroll_tax,qwen-3.7-max,llm_error,other,False,"It correctly computed $4,054.50 + $4,972.50 + $3,442.50 = $12,469.50. It then submitted $12,553.50, so the error was in copying its own total into the answer." -us,scenario_093,state_income_tax_before_refundable_credits,claude-fable-5,prompt_ambiguity,household_unit_or_filing_status,False,"It reached roughly the right taxable income (~$79,800, vs. $79,776.80 after the $431.45 federal-tax deduction it never applied), but it taxed the joint total on a single schedule. Missouri splits taxable income between the spouses ($34,743.94 / $45,032.86) and taxes each share separately. Its loose bracket estimate gave $3,506 instead of $1,452.33 + $1,935.91 = $3,388.25." -us,scenario_093,state_income_tax_before_refundable_credits,claude-fable-5.1,prompt_ambiguity,household_unit_or_filing_status,False,"It added the dependent's $45,000 wages to the joint Missouri AGI ($156,408), but the engine counts only the spouses' $112,408.25. That inflated AGI pushed it over $125,000 and wiped out the 5% federal-tax deduction ($431.45). It also taxed the joint total on one schedule instead of splitting it between the spouses." -us,scenario_093,state_income_tax_before_refundable_credits,claude-haiku-4.5,prompt_ambiguity,household_unit_or_filing_status,False,"It started from gross income of $119,156 without subtracting the $4,058 in 401(k) deferrals, $190 in IRA contributions or $2,500 of student-loan interest. It used a $27,900 standard deduction instead of $32,200. It then applied an invented 4.04% effective rate instead of Missouri's bracket schedule, taxed separately on each spouse's share of $79,776.80." -us,scenario_093,state_income_tax_before_refundable_credits,claude-haiku-5.5,prompt_ambiguity,household_unit_or_filing_status,False,"It reported $0 with no computation. Missouri AGI of $112,408.25, minus the $32,200 standard deduction and the $431.45 federal-tax deduction, leaves $79,776.80 of taxable income. Taxed per spouse, that comes to $3,388.25, so the zero ignores a clearly positive liability." -us,scenario_093,state_income_tax_before_refundable_credits,claude-opus-4.7,prompt_ambiguity,household_unit_or_filing_status,False,"It said 401(k) deferrals reduce AGI but left the $4,058 out of its arithmetic, so AGI came to $116,466 instead of $112,408.25. It used a $30,000 standard deduction instead of $32,200 and skipped the $431.45 federal-tax deduction. It also taxed the joint total on one schedule instead of each spouse's share separately." -us,scenario_093,state_income_tax_before_refundable_credits,claude-opus-4.8,prompt_ambiguity,household_unit_or_filing_status,False,"It deducted the full $3,000 of student-loan interest instead of the $2,500 cap, and used a $31,500 standard deduction instead of $32,200. It skipped the 5% federal-tax deduction ($431.45). Its own formula gave about $3,640, which it then inflated to $4,126 without explanation, and it never split taxable income between the spouses." -us,scenario_093,state_income_tax_before_refundable_credits,claude-opus-5,prompt_ambiguity,household_unit_or_filing_status,False,"It added a separate Missouri liability for the dependent's $45,000 wages. The engine keeps the dependent in the joint unit with $0 Missouri AGI and no tax. On the joint return it used a $32,600 standard deduction and one schedule, instead of the $32,200 deduction, the $431.45 federal-tax deduction and per-spouse taxation." -us,scenario_093,state_income_tax_before_refundable_credits,claude-opus-5.5,prompt_ambiguity,household_unit_or_filing_status,False,"It counted the dependent's $45,000 in joint Missouri AGI ($157,408 instead of $112,408.25). That pushed AGI over $125,000 and wrongly zeroed out the 5% federal-tax deduction. It also taxed $125,208 on one schedule instead of taxing each spouse's share of $79,776.80." -us,scenario_093,state_income_tax_before_refundable_credits,claude-sonnet-4.6,prompt_ambiguity,household_unit_or_filing_status,False,"It subtracted the $16,778 of employer health premiums from wages and used a $30,000 standard deduction. It took a $4,400 personal exemption, which Missouri repealed starting in 2018. It deducted 100% of federal tax ($7,339), when Missouri allows only a percentage set by AGI tier (5%, or $431.45, here). Finally it applied a flat 4.7% instead of the bracket schedule per spouse." -us,scenario_093,state_income_tax_before_refundable_credits,claude-sonnet-5,prompt_ambiguity,household_unit_or_filing_status,False,"Its own inputs (wages net of 401(k) plus interest, minus a $30,000 deduction) come to about $85,000, yet it reported Missouri taxable income of about $102,000. The correct figure is $79,776.80, after the $32,200 standard deduction and the $431.45 federal-tax deduction. It also taxed the total on one schedule instead of splitting it between the spouses." -us,scenario_093,state_income_tax_before_refundable_credits,claude-sonnet-5.5,prompt_ambiguity,household_unit_or_filing_status,False,"AGI ($112,408) and the standard deduction ($32,200) were right. It left out the $431.45 federal income tax deduction (5% of federal liability in the $100k–$125k AGI tier), so taxable income was $80,208 instead of $79,776.80. It applied $256 + 4.7% once to the joint total. Taxing each spouse's share separately uses the low brackets twice and gives $3,388.25." -us,scenario_093,state_income_tax_before_refundable_credits,deepseek-v4-flash-0731,prompt_ambiguity,household_unit_or_filing_status,False,"It put the dependent's wages into a $160,098 AGI, but the engine's joint Missouri AGI is $112,408.25. It used a $30,600 standard deduction instead of $32,200 and took three $2,100 personal exemptions, which Missouri no longer allows. It also applied a flat 4.5% instead of the 2026 schedule per spouse." -us,scenario_093,state_income_tax_before_refundable_credits,deepseek-v4-pro,prompt_ambiguity,household_unit_or_filing_status,False,"It added a separate single return for the dependent ($1,056.06), but the dependent's Missouri AGI is $0 within the joint unit. Its joint figure used 2024 brackets and the 2024 standard deduction instead of the 2026 $32,200 deduction, the $431.45 federal-tax deduction and 2026 brackets." -us,scenario_093,state_income_tax_before_refundable_credits,deepseek-v4-pro-0813,prompt_ambiguity,household_unit_or_filing_status,False,"Its $99,241 total taxable income includes the dependent's wages and subtracts exemptions Missouri has repealed. It used a 4.6% top rate, while the 2026 schedule tops out at 4.7%. Spousal Missouri taxable income alone is $79,776.80, taxed separately on each spouse's share." -us,scenario_093,state_income_tax_before_refundable_credits,deepseek-v4.1-flash,prompt_ambiguity,household_unit_or_filing_status,False,"Its joint AGI of $95,630 subtracts the two $8,389 employer health premiums from wages, though those are employer-paid and don't reduce wages; the correct AGI is $112,408.25. It also added an $801.81 single return for the dependent, whose Missouri AGI is $0 in the joint unit." -us,scenario_093,state_income_tax_before_refundable_credits,gemini-3-flash-preview,prompt_ambiguity,household_unit_or_filing_status,False,"It deducted the full federal tax up to the $10,000/$5,000 caps, but Missouri limits the deduction to a percentage of federal tax that depends on AGI (5%, or $431.45, here). It used a 4.8% rate instead of the 2026 4.7% top rate. It also taxed the dependent on a separate single return, though the dependent has $0 Missouri AGI." -us,scenario_093,state_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,prompt_ambiguity,household_unit_or_filing_status,False,"It gave no derivation. $6,055 matches taxing roughly $125k at about 4.7%, which means the dependent's $45,000 was folded into household income with no per-spouse split. The engine taxes only the spouses' $79,776.80, split into $34,743.94 and $45,032.86." -us,scenario_093,state_income_tax_before_refundable_credits,gemini-3.1-pro-preview,prompt_ambiguity,household_unit_or_filing_status,False,"It applied a rough 4.5% rate to ""combined"" household income after deductions, which counts the dependent's wages. It never used the 2026 bracket schedule on each spouse's share of $79,776.80, and it skipped the $431.45 federal-tax deduction." -us,scenario_093,state_income_tax_before_refundable_credits,gemini-3.5-flash,prompt_ambiguity,household_unit_or_filing_status,False,"It applied standard deductions (plural) across multiple units, so it taxed the dependent's $45,000 on a separate return. The engine gives the dependent $0 Missouri AGI, and the joint tax is only $3,388.25 on $79,776.80 split between the spouses." -us,scenario_093,state_income_tax_before_refundable_credits,gemini-3.5-flash-lite,prompt_ambiguity,household_unit_or_filing_status,False,"It gave no derivation. $5,321 is far above the $3,388.25 the spouses owe on $79,776.80 of taxable income, so the answer counts the dependent's $45,000 wages and taxes the total on one schedule." -us,scenario_093,state_income_tax_before_refundable_credits,gemini-3.6-flash,prompt_ambiguity,household_unit_or_filing_status,False,"$3,421 is $32.75 above the correct $3,388.25. That gap equals leaving out the $431.45 federal-tax deduction (worth about $20 at 4.7%) plus using 2025 bracket thresholds instead of the 2026 schedule published in November 2025 on each spouse's share." -us,scenario_093,state_income_tax_before_refundable_credits,gemini-3.7-flash,prompt_ambiguity,household_unit_or_filing_status,False,"It summed tax across several household tax units, which adds a separate return for the dependent's $45,000. The engine gives the dependent $0 Missouri AGI and taxes only the spouses' $79,776.80, split between them, for $3,388.25." -us,scenario_093,state_income_tax_before_refundable_credits,gemini-3.8-flash,prompt_ambiguity,household_unit_or_filing_status,False,"It gave no derivation. $5,250 is about $1,860 above the correct $3,388.25, which matches adding tax on the dependent's $45,000 wages to the spouses' liability. The engine gives the dependent $0 Missouri AGI." -us,scenario_093,state_income_tax_before_refundable_credits,gemini-4-argon,prompt_ambiguity,household_unit_or_filing_status,False,"It started from a $157,408 AGI that includes the dependent's $45,000 wages. It deducted federal tax up to the $10,000 cap, though at the engine's $112,408.25 AGI Missouri allows only 5% ($431.45). It also took a $1,200 dependent deduction that doesn't exist in 2026 Missouri law." -us,scenario_093,state_income_tax_before_refundable_credits,glm-5.2,prompt_ambiguity,household_unit_or_filing_status,False,"It filed the dependent as a separate single taxpayer with $30,400 of taxable income, but the engine keeps the dependent in the joint unit with $0 Missouri AGI. It used 2024 standard deductions instead of $32,200 and applied a flat 4.7% with no brackets or per-spouse split." -us,scenario_093,state_income_tax_before_refundable_credits,glm-5.3,prompt_ambiguity,household_unit_or_filing_status,False,"It added a $1,356 single return for the dependent, whose Missouri AGI is $0 in the engine. It also deducted the full $3,000 of student-loan interest instead of $2,500 and skipped the $431.45 federal-tax deduction. It applied a flat 4.7% to the joint total, ignoring the graduated brackets and the per-spouse split." -us,scenario_093,state_income_tax_before_refundable_credits,gpt-5.4-mini,prompt_ambiguity,household_unit_or_filing_status,False,"It claimed the standard deduction wipes out Missouri taxable income, but $112,408.25 minus $32,200 minus $431.45 still leaves $79,776.80. No nonrefundable credit offsets the resulting $3,388.25." -us,scenario_093,state_income_tax_before_refundable_credits,gpt-5.4-nano,prompt_ambiguity,household_unit_or_filing_status,False,"It gave only a rough guess of $3,427, about $39 above the correct $3,388.25. That gap matches leaving out the $431.45 federal-tax deduction and using older bracket thresholds instead of the 2026 schedule on each spouse's share." -us,scenario_093,state_income_tax_before_refundable_credits,gpt-5.5,prompt_ambiguity,household_unit_or_filing_status,False,"It counted the dependent's wages in a $157,598 AGI and subtracted $5,400 of personal/dependent exemptions, which Missouri has repealed. It added a $1,000 health-insurance subtraction and used a 4.5% top rate. The engine taxes only the spouses' $79,776.80, with a 4.7% top rate and a per-spouse split." -us,scenario_093,state_income_tax_before_refundable_credits,gpt-5.6-luna,prompt_ambiguity,household_unit_or_filing_status,False,"Its $124,708 taxable income includes the dependent's $45,000 wages. The engine's figure is $79,776.80, from spousal AGI of $112,408.25 minus the $32,200 standard deduction and the $431.45 federal-tax deduction. It also skipped the per-spouse split of the brackets." -us,scenario_093,state_income_tax_before_refundable_credits,gpt-5.6-sol,prompt_ambiguity,household_unit_or_filing_status,False,"It said AGI is too high for the federal-tax deduction, which only holds if the dependent's $45,000 is included. The spouses' $112,408.25 AGI qualifies for the 5% tier ($431.45), and taxing each spouse's share of $79,776.80 gives $3,388.25." -us,scenario_093,state_income_tax_before_refundable_credits,gpt-5.6-terra,prompt_ambiguity,household_unit_or_filing_status,False,"It subtracted personal exemptions, which Missouri hasn't allowed since 2018, plus a federal-tax deduction larger than the 5% of liability ($431.45) allowed at this AGI. That pushed taxable income about $4,000 below $79,776.80 and the tax down to $3,192.44." -us,scenario_093,state_income_tax_before_refundable_credits,gpt-6-astra,prompt_ambiguity,household_unit_or_filing_status,False,"Its $99,041 starts from an AGI that includes the dependent's $45,000 wages and subtracts all three $8,389 employer premiums. It added a $1,000 health-insurance subtraction and dropped the federal-tax deduction, which applies at 5% ($431.45) on the spouses' actual $112,408.25 AGI." -us,scenario_093,state_income_tax_before_refundable_credits,gpt-6-luna,prompt_ambiguity,household_unit_or_filing_status,False,"It included only the spouses and the standard deduction, but its federal-tax deduction was far larger than 5% of federal liability. Missouri allows only $431.45 in the $100k–$125k AGI tier. Overstating that deduction by several thousand dollars cut the tax to $3,124 instead of $3,388.25." -us,scenario_093,state_income_tax_before_refundable_credits,gpt-6-sol,prompt_ambiguity,household_unit_or_filing_status,False,"It taxed the dependent on a separate return with $28,900 of taxable income, but the dependent's Missouri AGI is $0 in the joint unit. On the joint return it left out the $431.45 federal-tax deduction ($80,208 instead of $79,776.80) and didn't tax each spouse's share separately." -us,scenario_093,state_income_tax_before_refundable_credits,gpt-6.1-sol,prompt_ambiguity,household_unit_or_filing_status,False,"It subtracted both $8,389 employer health premiums from wages, cutting Missouri AGI to about $95,630. That shifted the federal-tax deduction into the 15% tier ($1,653.90 instead of $431.45). It then taxed $61,776.10 on one schedule instead of splitting $79,776.80 between the spouses." -us,scenario_093,state_income_tax_before_refundable_credits,grok-4.3,prompt_ambiguity,household_unit_or_filing_status,False,"It subtracted only the standard deduction, skipped the $431.45 federal-tax deduction, and applied the rate schedule once to the joint total. Missouri splits $79,776.80 into $34,743.94 and $45,032.86 and taxes each share separately, which gives $3,388.25." -us,scenario_093,state_income_tax_before_refundable_credits,grok-4.5,prompt_ambiguity,household_unit_or_filing_status,False,"It gave the dependent a separate $36,478 return, but the dependent's Missouri AGI is $0 in the joint unit. Its couple taxable income of $95,365 is about $15,600 above $79,776.80, so it took too small a standard deduction. It also used a 4.8% top rate instead of 4.7%." -us,scenario_093,state_income_tax_before_refundable_credits,grok-4.6,prompt_ambiguity,household_unit_or_filing_status,False,"Its $95,808 MFJ taxable income subtracts only about $16,100, roughly a single filer's standard deduction, instead of the $32,200 MFJ amount. It also skipped the federal-tax deduction and added a $1,555 single return for the dependent, whose Missouri AGI is $0." -us,scenario_093,state_income_tax_before_refundable_credits,grok-4.7,prompt_ambiguity,household_unit_or_filing_status,False,"It added a $1,196 single return for the dependent, who has $0 Missouri AGI in the engine. It taxed the joint $80,035 on one schedule using old bracket thresholds. The correct approach deducts $431.45 of federal tax to reach $79,776.80 and taxes each spouse's share separately." -us,scenario_093,state_income_tax_before_refundable_credits,grok-build-0.1,prompt_ambiguity,household_unit_or_filing_status,False,"It used the old 4.95% top rate instead of the 2026 4.7% rate. It added a $1,354 separate return for the dependent, whose Missouri AGI is $0. It also skipped the federal-tax deduction and the per-spouse split of the joint taxable income." -us,scenario_093,state_income_tax_before_refundable_credits,inkling,prompt_ambiguity,household_unit_or_filing_status,False,"Its joint figure ($3,227) is close to the correct $3,388.25. But it added $1,047 for a separate single return for the dependent, whom the engine keeps in the joint unit with $0 Missouri AGI and no separate tax." -us,scenario_093,state_income_tax_before_refundable_credits,kimi-k2.6,prompt_ambiguity,household_unit_or_filing_status,False,"It used outdated or invented rules: a $13,000/$29,900 standard deduction, a 35% federal-tax deduction (the correct tier is 5%, or $431.45), $6,000 of repealed exemptions, and a 5.3% rate with old brackets. The 2026 schedule tops out at 4.7% and is applied to each spouse's share of $79,776.80." -us,scenario_093,state_income_tax_before_refundable_credits,kimi-k3,prompt_ambiguity,household_unit_or_filing_status,False,"Its $161,656 AGI adds the dependent's $45,000 wages and leaves out the spouses' $4,058 of 401(k) deferrals. That inflated AGI eliminated the 5% federal-tax deduction ($431.45). It then taxed $129,456 on one schedule instead of each spouse's share of $79,776.80." -us,scenario_093,state_income_tax_before_refundable_credits,minimax-m3,prompt_ambiguity,household_unit_or_filing_status,False,"It reported $0 with no reasoning. The spouses' Missouri taxable income of $79,776.80 yields $3,388.25 when taxed on each spouse's share, and no nonrefundable credit eliminates it." -us,scenario_093,state_income_tax_before_refundable_credits,muse-spark-1.3,prompt_ambiguity,household_unit_or_filing_status,False,"It deducted federal tax up to the $10,000 cap, cutting taxable income to about $72,100, though Missouri allows only 5% of federal liability ($431.45) at this AGI. It then applied a flat 4.7% with no brackets. The two errors nearly cancel, but $3,390 still misses the correct $3,388.25 from per-spouse taxation of $79,776.80." -us,scenario_093,state_income_tax_before_refundable_credits,muse-wonder,prompt_ambiguity,household_unit_or_filing_status,False,"It added $1,251 for a separate return on the dependent's $28,900, but the dependent's Missouri AGI is $0 in the joint unit. On the joint return it skipped the $431.45 federal-tax deduction ($80,208 instead of $79,776.80) and taxed the total on one schedule, not per spouse." -us,scenario_093,state_income_tax_before_refundable_credits,ox-alpha,prompt_ambiguity,household_unit_or_filing_status,False,"Its $157,408 AGI includes the dependent's $45,000 wages, and it subtracted three $1,200 exemptions that Missouri law doesn't provide. The engine taxes only the spouses' $79,776.80 (after the $431.45 federal-tax deduction), split into separately taxed shares." -us,scenario_093,state_income_tax_before_refundable_credits,qwen-3.7-max,prompt_ambiguity,household_unit_or_filing_status,False,"It counted the dependent's wages, ignored 401(k), IRA and student-loan reductions, and used a $26,600 standard deduction and a 4.95% rate. Its own 4.95% arithmetic gave $6,809, yet it reported an unexplained $11,145.20. The correct figure is $3,388.25 on $79,776.80 split between the spouses." -us,scenario_093,state_income_tax_before_refundable_credits,qwen3.8-max,prompt_ambiguity,household_unit_or_filing_status,False,"It started from a federal taxable income of about $124,942 that includes the dependent's wages, and used a 4.5% top rate. The engine taxes Missouri taxable income of $79,776.80 for the spouses only, at the 2026 4.7%-top schedule applied to each spouse's share." +us,scenario_093,state_income_tax_before_refundable_credits,claude-fable-5,prompt_ambiguity,household_unit_or_filing_status,False,"Its ~$79,800 taxable income is close to $79,776.80, but it estimated the tax by running the graduated schedule once on joint income. Missouri splits taxable income between the spouses ($34,743.94 and $45,032.86) and taxes each share under the 2026 brackets. That approach loses the second spouse's lower-bracket savings and skips the $431.45 federal-tax deduction, giving $3,506 instead of $3,388.25." +us,scenario_093,state_income_tax_before_refundable_credits,claude-fable-5.1,prompt_ambiguity,household_unit_or_filing_status,False,"It used MO AGI of $156,408, $44,000 above the couple's $112,408. The dependent has $0 MO AGI, so joint AGI stays below $125,000 and the 5% federal-tax deduction ($431.45) still applies. It also ran $124,208 through one schedule instead of taxing each spouse's share separately." +us,scenario_093,state_income_tax_before_refundable_credits,claude-haiku-4.5,prompt_ambiguity,household_unit_or_filing_status,False,"It started from gross wages plus interest ($119,156) without excluding the $4,058 of traditional 401(k) deferrals, the IRA deductions, or student-loan interest. It used a $27,900 standard deduction instead of 2026's $32,200, then applied an invented 4.04% effective rate instead of the 2026 Missouri brackets per spouse." +us,scenario_093,state_income_tax_before_refundable_credits,claude-haiku-5.5,prompt_ambiguity,household_unit_or_filing_status,False,"It reported $0 with no computation. MO AGI of $112,408.25 minus the $32,200 standard deduction and the $431.45 federal-tax deduction leaves $79,776.80 taxable, which produces $3,388.25 under the 2026 brackets. The answer ignores that positive taxable income." +us,scenario_093,state_income_tax_before_refundable_credits,claude-opus-4.7,prompt_ambiguity,household_unit_or_filing_status,False,"It listed the $4,058 of traditional 401(k) deferrals but never subtracted them, so it got AGI of $116,466 instead of $112,408.25. It used a ~$30,000 standard deduction instead of $32,200, left out the $431.45 federal-tax deduction, and applied the schedule once to joint income instead of per spouse." +us,scenario_093,state_income_tax_before_refundable_credits,claude-opus-4.8,prompt_ambiguity,household_unit_or_filing_status,False,"Its setup was close: $80,408 taxable, using a $31,500 standard deduction instead of $32,200 and the full $3,000 of student-loan interest instead of the $2,500 cap. Its own formula gives about $3,640, but it then raised that to $4,126 with a 'graduated bracket adjustment', even though lower brackets reduce tax. It also dismissed the federal-tax deduction, which is 5% of federal liability ($431.45) at this AGI." +us,scenario_093,state_income_tax_before_refundable_credits,claude-opus-5,prompt_ambiguity,household_unit_or_filing_status,False,"It added a separate Missouri tax of about $1,400 on the dependent's $45,000 of wages. The frozen $3,388.25 covers the couple's return. The adjudication requires a separate return for the dependent and excludes this output because household scope is unresolved." +us,scenario_093,state_income_tax_before_refundable_credits,claude-opus-5.5,prompt_ambiguity,household_unit_or_filing_status,False,"It used MO AGI of $157,408, adding the dependent's $45,000 of wages to the joint return. That pushed AGI over $125,000, which eliminated the federal-tax deduction and raised taxable income to $125,208 instead of $79,776.80." +us,scenario_093,state_income_tax_before_refundable_credits,claude-sonnet-4.6,prompt_ambiguity,household_unit_or_filing_status,False,"It subtracted the $16,778 of employer-sponsored insurance premiums from wages, giving AGI of $95,130 instead of $112,408.25. It also subtracted a $4,400 personal exemption that Missouri does not allow and deducted the whole $7,339 of federal tax instead of the AGI-tiered percentage. It then applied a flat 4.7% instead of the graduated brackets per spouse." +us,scenario_093,state_income_tax_before_refundable_credits,claude-sonnet-5,prompt_ambiguity,household_unit_or_filing_status,False,"It put MO taxable income at about $102,000, roughly $22,000 above the couple's taxable income in the engine. The correct figure is $79,776.80, after the $32,200 standard deduction and the $431.45 federal-tax deduction." +us,scenario_093,state_income_tax_before_refundable_credits,claude-sonnet-5.5,prompt_ambiguity,household_unit_or_filing_status,False,"It got MO AGI ($112,408) and the $32,200 standard deduction right but left out the federal-tax deduction: $431.45, which is 5% of federal liability for AGI of at least $100,000 and below $125,000. It also applied the 2025 schedule once to $80,208 of joint income instead of taxing each spouse's share under the 2026 brackets." +us,scenario_093,state_income_tax_before_refundable_credits,deepseek-v4-flash-0731,prompt_ambiguity,household_unit_or_filing_status,False,"It used AGI of $160,098, which includes the dependent's wages, and subtracted $6,300 of personal exemptions that Missouri does not allow. It used a $30,600 standard deduction instead of $32,200 and a flat 4.5% rate instead of the graduated 2026 schedule, which tops out at 4.7%." +us,scenario_093,state_income_tax_before_refundable_credits,deepseek-v4-pro,prompt_ambiguity,household_unit_or_filing_status,False,"It added a separate single-filer tax of $1,056.06 for the dependent, who has $0 MO AGI inside the couple's tax unit. It also used 2024 brackets and standard deductions instead of the $32,200 standard deduction and the 2026 brackets." +us,scenario_093,state_income_tax_before_refundable_credits,deepseek-v4-pro-0813,prompt_ambiguity,household_unit_or_filing_status,False,"It added the couple's taxable income to a separate dependent return, for $99,241 in total versus $79,776.80 for the couple alone. It also subtracted exemptions Missouri does not allow and used a 4.6% top rate instead of the 2026 schedule's 4.7%." +us,scenario_093,state_income_tax_before_refundable_credits,deepseek-v4.1-flash,prompt_ambiguity,household_unit_or_filing_status,False,"It subtracted the $8,389 employer-sponsored insurance premium from each worker's wages, giving couple AGI of $95,630 instead of $112,408.25. It also added $801.81 for the dependent's separate return. The adjudication requires that return and leaves its inclusion in the requested output unresolved, so the output is excluded from scoring." +us,scenario_093,state_income_tax_before_refundable_credits,gemini-3-flash-preview,prompt_ambiguity,household_unit_or_filing_status,False,"It treated the federal-tax deduction as full federal liability up to the $10,000 or $5,000 cap, instead of the AGI-tiered percentage (5%, or $431.45, here). It also computed a separate single return for the dependent and used a 4.8% rate instead of the 2026 top rate of 4.7%." +us,scenario_093,state_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,prompt_ambiguity,household_unit_or_filing_status,False,"It gave no derivation. $6,055 implies roughly $129,000 taxed at 4.7%, which matches adding the dependent's $45,000 of wages to the couple's income. The couple's taxable income is $79,776.80, and the tax is $3,388.25." +us,scenario_093,state_income_tax_before_refundable_credits,gemini-3.1-pro-preview,prompt_ambiguity,household_unit_or_filing_status,False,"It guessed a round $4,000 from a ~4.5% rate on 'combined' household income. The correct path is $79,776.80 of couple taxable income (after the $32,200 standard deduction and $431.45 federal-tax deduction), with each spouse's share taxed under the 2026 brackets." +us,scenario_093,state_income_tax_before_refundable_credits,gemini-3.5-flash,prompt_ambiguity,household_unit_or_filing_status,False,"It refers to 'standard deductions' in the plural, and its $4,166 total is $778 above the couple's $3,388.25. Its reasoning does not itemize a separate Missouri liability for the dependent. The adjudication leaves inclusion of the dependent's required separate return unresolved." +us,scenario_093,state_income_tax_before_refundable_credits,gemini-3.5-flash-lite,prompt_ambiguity,household_unit_or_filing_status,False,"It gave no derivation. $5,321 is about $1,930 above the frozen $3,388.25 for the couple's return. The adjudication leaves inclusion of the dependent's required return unresolved, so this output is excluded from scoring." +us,scenario_093,state_income_tax_before_refundable_credits,gemini-3.6-flash,prompt_ambiguity,household_unit_or_filing_status,False,"Its $3,421 is about $33 above the frozen value for the couple's return. The engine's couple-return calculation uses $112,408.25 − $32,200 − $431.45 = $79,776.80, split $34,743.94 / $45,032.86 between the spouses and taxed under the 2026 brackets for $1,452.33 + $1,935.91. Its reasoning does not state its bracket thresholds or federal-tax deduction amount. The output is excluded from scoring because household scope is unresolved." +us,scenario_093,state_income_tax_before_refundable_credits,gemini-3.7-flash,prompt_ambiguity,household_unit_or_filing_status,False,"Its $4,850 total for 'household tax units' is about $1,460 above the frozen $3,388.25 for the couple's return; its reasoning does not itemize a separate dependent liability. The adjudication requires a separate federal and state return for the dependent and excludes this output because household scope is unresolved." +us,scenario_093,state_income_tax_before_refundable_credits,gemini-3.8-flash,prompt_ambiguity,household_unit_or_filing_status,False,"It gave no derivation. $5,250 is about $1,860 above the frozen $3,388.25 for the couple's return. The adjudication leaves inclusion of the dependent's required return unresolved, so this output is excluded from scoring." +us,scenario_093,state_income_tax_before_refundable_credits,gemini-4-argon,prompt_ambiguity,household_unit_or_filing_status,False,"It used AGI of $157,408, which includes the dependent's wages, and took the full $10,000 federal-tax deduction cap. At the correct $112,408.25 AGI the deduction is 5% of federal liability ($431.45). It also subtracted a $1,200 dependent deduction that does not exist in the 2026 Missouri calculation." +us,scenario_093,state_income_tax_before_refundable_credits,glm-5.2,prompt_ambiguity,household_unit_or_filing_status,False,"It added a separate single return for the dependent ($30,400 taxable) and used the 2024 standard deductions ($29,200 / $14,600) instead of 2026's $32,200. It skipped the IRA and federal-tax deductions and applied a flat 4.7% with no graduated lower brackets." +us,scenario_093,state_income_tax_before_refundable_credits,glm-5.3,prompt_ambiguity,household_unit_or_filing_status,False,"It added $1,356 of single-filer tax for a dependent who has $0 MO AGI in the couple's unit. It taxed the couple's $79,708 at a flat 4.7% instead of applying the 2026 graduated brackets to each spouse's share. It also deducted the full $3,000 of student-loan interest instead of the $2,500 cap and left out the $431.45 federal-tax deduction." +us,scenario_093,state_income_tax_before_refundable_credits,gpt-5.4-mini,prompt_ambiguity,household_unit_or_filing_status,False,"It claimed the standard deduction wipes out all income. Against $112,408.25 of MO AGI, the $32,200 standard deduction and $431.45 federal-tax deduction leave $79,776.80 taxable, which produces $3,388.25 of tax." +us,scenario_093,state_income_tax_before_refundable_credits,gpt-5.4-nano,prompt_ambiguity,household_unit_or_filing_status,False,"It gave a rough approximation ($3,427) without computing the $431.45 federal-tax deduction. It also did not apply the 2026 brackets separately to each spouse's share ($34,743.94 and $45,032.86) of $79,776.80 taxable income." +us,scenario_093,state_income_tax_before_refundable_credits,gpt-5.5,prompt_ambiguity,household_unit_or_filing_status,False,"It used AGI of $157,598, which includes the dependent's wages, and subtracted $5,400 of personal and dependent exemptions that Missouri does not allow. It applied a 4.5% top rate instead of the 2026 schedule's 4.7%." +us,scenario_093,state_income_tax_before_refundable_credits,gpt-5.6-luna,prompt_ambiguity,household_unit_or_filing_status,False,"Its $124,708 of taxable income equals $156,908 − $32,200, meaning the couple's income plus the dependent's $45,000 of wages. With the dependent at $0 MO AGI, taxable income is $79,776.80 and the $431.45 federal-tax deduction applies." +us,scenario_093,state_income_tax_before_refundable_credits,gpt-5.6-sol,prompt_ambiguity,household_unit_or_filing_status,False,"It said income was above the range for the federal-tax deduction; the engine's zero deduction rate begins at AGI of $125,000. The couple's $112,408.25 MO AGI is in the 5% band, giving a $431.45 deduction and $79,776.80 taxable." +us,scenario_093,state_income_tax_before_refundable_credits,gpt-5.6-terra,prompt_ambiguity,household_unit_or_filing_status,False,"It subtracted Missouri personal exemptions that do not exist in 2026 and over-sized the federal-tax deduction, which is only 5% of federal liability ($431.45) at this AGI. This took about $4,200 too much off taxable income compared with $79,776.80." +us,scenario_093,state_income_tax_before_refundable_credits,gpt-6-astra,prompt_ambiguity,household_unit_or_filing_status,False,"Its $99,041 of taxable income implies MO AGI of about $132,000 instead of $112,408.25, which led it to conclude wrongly that no federal-tax deduction applies. It also subtracted a $1,000 health-insurance deduction that is not part of this calculation." +us,scenario_093,state_income_tax_before_refundable_credits,gpt-6-luna,prompt_ambiguity,household_unit_or_filing_status,False,"It counted only the spouses, one of the scope readings the adjudication leaves unresolved; this output is excluded from scoring. For the couple's return, the engine deducts 5% of federal liability ($431.45), and its $3,124 implies taxable income about $5,600 below $79,776.80. The engine's 5% deduction band covers AGI of at least $100,000 and below $125,000." +us,scenario_093,state_income_tax_before_refundable_credits,gpt-6-sol,prompt_ambiguity,household_unit_or_filing_status,False,"It added tax on a separate return for the dependent with about $28,900 taxable. On the couple's side it used $80,208 taxable, leaving out the $431.45 federal-tax deduction." +us,scenario_093,state_income_tax_before_refundable_credits,gpt-6.1-sol,prompt_ambiguity,household_unit_or_filing_status,False,"Its figures add up to $95,630 of AGI ($61,776.10 + $1,653.90 + $32,200), which shows it subtracted the $16,778 of employer-sponsored insurance premiums from wages. MO AGI is $112,408.25, and at that AGI the federal-tax deduction is 5% ($431.45), not $1,653.90." +us,scenario_093,state_income_tax_before_refundable_credits,gpt-6.1-terra,prompt_ambiguity,household_unit_or_filing_status,False,"It said no federal-tax deduction applies 'at this income'; the engine applies a zero deduction rate at AGI of at least $125,000. The couple's $112,408.25 MO AGI gets a $431.45 deduction and $79,776.80 taxable." +us,scenario_093,state_income_tax_before_refundable_credits,grok-4.3,prompt_ambiguity,household_unit_or_filing_status,False,"$3,780 equals a flat 4.7% on about $80,400. It skipped the graduated lower brackets for each spouse and the $431.45 federal-tax deduction, which together bring the tax on $79,776.80 down to $3,388.25." +us,scenario_093,state_income_tax_before_refundable_credits,grok-4.5,prompt_ambiguity,household_unit_or_filing_status,False,"It computed a separate return for the dependent ($36,478 taxable, $1,547 tax) and overstated the couple's taxable income at $95,365 versus $79,776.80. It also used a 4.8% top rate instead of 4.7%." +us,scenario_093,state_income_tax_before_refundable_credits,grok-4.6,prompt_ambiguity,household_unit_or_filing_status,False,"It added a $1,555 single return for the dependent and overstated the couple's taxable income at $95,808. The correct figure is $79,776.80, after the 401(k), IRA and student-loan reductions, the $32,200 standard deduction, and the $431.45 federal-tax deduction." +us,scenario_093,state_income_tax_before_refundable_credits,grok-4.7,prompt_ambiguity,household_unit_or_filing_status,False,"It added $1,196 of tax for the dependent on a separate return. On the couple's $80,035 it applied the schedule once instead of per spouse and dropped most of the $431.45 federal-tax deduction." +us,scenario_093,state_income_tax_before_refundable_credits,grok-build-0.1,prompt_ambiguity,household_unit_or_filing_status,False,"It computed a separate $1,354 tax for the dependent, who has $0 MO AGI within the couple's unit. It also used the outdated 4.95% top rate instead of the 2026 schedule's 4.7%." +us,scenario_093,state_income_tax_before_refundable_credits,inkling,prompt_ambiguity,household_unit_or_filing_status,False,"It added $1,047 of single-unit tax for the dependent, who has $0 MO AGI within the couple's tax unit. Its joint-unit tax of $3,227 is also too low because it deducted more federal tax than the 5% ($431.45) Missouri allows at this AGI." +us,scenario_093,state_income_tax_before_refundable_credits,kimi-k2.6,prompt_ambiguity,household_unit_or_filing_status,False,"It used outdated Missouri parameters: a 5.3% top rate, $6,000 of personal exemptions, and a 35% federal-tax deduction. In this joint-return calculation the top rate is 4.7%, there are no personal or dependent exemptions, and the federal-tax deduction is 5% ($431.45) for AGI of at least $100,000 and below $125,000. It then raised its result with an invented 'indexation' adjustment." +us,scenario_093,state_income_tax_before_refundable_credits,kimi-k3,prompt_ambiguity,household_unit_or_filing_status,False,"It started from $161,656 of household AGI, equal to household wages and taxable interest of $164,156 less $2,500. That eliminated the federal-tax deduction and raised taxable income to $129,456, against the couple's $79,776.80." +us,scenario_093,state_income_tax_before_refundable_credits,minimax-m3,prompt_ambiguity,household_unit_or_filing_status,False,"It reported $0 with no derivation. MO AGI of $112,408.25 minus $32,200 and $431.45 leaves $79,776.80 taxable, which produces $3,388.25." +us,scenario_093,state_income_tax_before_refundable_credits,muse-spark-1.3,prompt_ambiguity,household_unit_or_filing_status,False,"It reached $3,390 through two errors that cancel out. It deducted about $8,000 of federal tax, treating the $10,000 cap as the limit instead of the 5% rule that gives $431.45, which left $72,100 taxable. It then applied a flat 4.7% instead of the graduated 2026 brackets per spouse on $79,776.80." +us,scenario_093,state_income_tax_before_refundable_credits,muse-wonder,prompt_ambiguity,household_unit_or_filing_status,False,"It added $1,251 of tax for the dependent on a separate return. On the couple's side it used $80,208 taxable without the $431.45 federal-tax deduction." +us,scenario_093,state_income_tax_before_refundable_credits,ox-alpha,prompt_ambiguity,household_unit_or_filing_status,False,"It included the dependent's wages in AGI ($157,408) and subtracted $3,600 of $1,200 exemptions that Missouri does not allow. That raised taxable income to $121,608, against $79,776.80." +us,scenario_093,state_income_tax_before_refundable_credits,qwen-3.7-max,prompt_ambiguity,household_unit_or_filing_status,False,"It added the dependent's $45,000 of wages to joint AGI, skipped the 401(k), IRA and student-loan reductions, and used a $26,600 standard deduction and a 4.95% rate. It then reported $11,145.20, which does not follow from its own $6,809 figure." +us,scenario_093,state_income_tax_before_refundable_credits,qwen3.8-max,prompt_ambiguity,household_unit_or_filing_status,False,"It started from about $124,942 of taxable income, which includes the dependent's income, and applied a 4.5% rate. The couple's MO taxable income is $79,776.80, taxed per spouse under 2026 brackets that top out at 4.7%." us,scenario_095,federal_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,taxable_income_or_deductions,False,"The model incorrectly included the full $14,022 of Social Security in AGI and then applied an age-65 single-filer standard deduction. Social Security is not taxable at this provisional-income level, and the surviving-spouse filing-status deduction eliminates the resulting $15,286.89 AGI." us,scenario_095,federal_income_tax_before_refundable_credits,grok-build-0.1,llm_error,household_unit_or_filing_status,False,"The model correctly reached approximately $15,286 of AGI but treated the head as a single filer and applied a $9,800 deduction. The surviving-spouse filing status provides the larger applicable standard deduction, reducing taxable income to zero." us,scenario_095,federal_income_tax_before_refundable_credits,minimax-m3,llm_error,taxable_income_or_deductions,False,"The model correctly concluded that none of the Social Security is taxable, but then retained it in its $29,308 AGI and computed taxable income from that inflated figure. Excluding the nontaxable Social Security produces $15,286.89 of AGI, which the surviving-spouse standard deduction fully offsets." @@ -8272,103 +8455,105 @@ us,scenario_099,child2_wic_eligible,claude-haiku-4.5,llm_error,categorical_eligi us,scenario_099,child2_wic_eligible,gpt-5.4-mini,llm_error,categorical_eligibility,False,"The model treated the under-five age requirement as the complete WIC eligibility test. Child 2 satisfies the categorical age rule, but household income of approximately $159,676 exceeds the 185%-of-poverty income limit, making the child ineligible." us,scenario_099,child2_wic_eligible,gpt-5.4-nano,llm_error,categorical_eligibility,False,"The model inferred eligibility solely from child 2's age and never applied WIC's household-income test. The household's approximately $159,676 annual income is above the applicable 185%-of-poverty limit, so the categorical age condition does not produce eligibility." us,scenario_099,child2_wic_eligible,kimi-k3,parse_contract_failure,missing_output,False,"The model supplied no output for child2_wic_eligible, violating the required submission contract. It therefore never reported the result produced by applying the WIC income limit: value 0." -us,scenario_099,federal_income_tax_before_refundable_credits,claude-fable-5,llm_error,credit_phaseout,False,"Its own work reached $10,965, but it submitted $12,103 with no derivation behind the change. Within that work it took the CDCC at the old 20% rate ($1,200) instead of OBBBA's 32% ($1,920). It also deducted $1,575 of auto-loan interest for a vehicle not shown to qualify, deducted the $144 IRA contributions despite the active-participant phaseout, and used a $32,600 standard deduction instead of $32,200." -us,scenario_099,federal_income_tax_before_refundable_credits,claude-fable-5.1,llm_error,taxable_income_or_deductions,False,"It used the correct $32,200 standard deduction, $4,400 CTC and 32% CDCC, but left out OBBBA's $2,000 charitable deduction for non-itemizing joint filers, so taxable income was about $1,900 too high. It also deducted $144 of traditional IRA contributions, although both spouses are active 401(k) participants with joint AGI above the 2026 deductibility phaseout range." -us,scenario_099,federal_income_tax_before_refundable_credits,claude-haiku-4.5,llm_error,taxable_income_or_deductions,False,"It built AGI of $165,502 without excluding the $3,088 of traditional 401(k) deferrals or taking the $3,000 net capital loss deduction. It used the 2024 $29,200 standard deduction and left out the $2,000 non-itemizer charitable deduction. It then subtracted a made-up $3,174 'nonrefundable CTC' instead of the full $4,400 CTC, and dropped the $1,920 CDCC entirely." -us,scenario_099,federal_income_tax_before_refundable_credits,claude-haiku-5.5,llm_error,other,False,"It gave a rough $6,900 with no bracket calculation. The correct path is taxable income of $125,529 (AGI $159,729 minus the $32,200 standard deduction and the $2,000 non-itemizer charitable deduction), tax of $17,031, then minus $4,400 CTC and $1,920 CDCC. Its answer understates the liability by about $3,800, which matches an underestimate of the pre-credit bracket tax." -us,scenario_099,federal_income_tax_before_refundable_credits,claude-opus-4.7,llm_error,credit_phaseout,False,"It used pre-OBBBA values throughout: a $2,000-per-child CTC instead of $2,200, a 20% CDCC instead of OBBBA's 32% rate at $159,729 joint AGI, a $31,500 standard deduction instead of $32,200, and no $2,000 non-itemizer charitable deduction. It also taxed the $128 of qualified dividends at 0% instead of 15% and deducted the IRA contributions despite the active-participant phaseout." -us,scenario_099,federal_income_tax_before_refundable_credits,claude-opus-4.8,llm_error,other,False,"Its own work reached $12,421, but it submitted $18,962, an unexplained figure higher than its own pre-credit tax. The work itself counted the $128 of qualified dividends twice in total income, used the $31,500 standard deduction instead of $32,200, left out the $2,000 non-itemizer charitable deduction, and took the CTC at $2,000 per child and the CDCC at 20% instead of $2,200 and 32%." -us,scenario_099,federal_income_tax_before_refundable_credits,claude-opus-5,llm_error,thresholds_rates,False,"It put bracket tax at about $19,650 on roughly $127,200 of taxable income, where 2026 joint brackets give about $17,400. It credited only $4,000 of CTC instead of $4,400 and set the CDCC to about $0 instead of $1,920 (32% of the $6,000 expense cap). It also left out the $2,000 non-itemizer charitable deduction." -us,scenario_099,federal_income_tax_before_refundable_credits,claude-opus-5.5,llm_error,taxable_income_or_deductions,False,"It took a $1,575 auto-loan interest deduction for a vehicle not shown to be a qualifying new U.S.-assembled car, and left out OBBBA's $2,000 charitable deduction for non-itemizing joint filers. It also deducted $144 of IRA contributions, explicitly skipping the active-participant phaseout that removes the deduction at about $159,700 joint AGI. Together these left taxable income $318 too high." -us,scenario_099,federal_income_tax_before_refundable_credits,claude-sonnet-4.6,llm_error,credit_phaseout,False,"It treated only $300 per child ($600) of the CTC as nonrefundable, misreading the $1,700 ACTC refundability cap. With $16,942 of tax, the whole CTC ($4,400 under OBBBA) offsets tax as a nonrefundable credit. It also used pre-OBBBA values ($30,000 standard deduction, 2025 brackets, 20% CDCC, $2,000-per-child CTC) and left out the $2,000 non-itemizer charitable deduction." -us,scenario_099,federal_income_tax_before_refundable_credits,claude-sonnet-5,llm_error,other,False,"It estimated about $19,900 of pre-credit tax, then reported $24,500 by adding an unexplained 'AMT add-back' instead of subtracting credits. The household takes the standard deduction, so no itemized-deduction AMT adjustment applies. The correct step subtracts $6,320 of nonrefundable CTC and CDCC from $17,031 of tax." -us,scenario_099,federal_income_tax_before_refundable_credits,claude-sonnet-5.5,llm_error,credit_phaseout,False,"It used the old 20% CDCC rate ($1,200) instead of 32% ($1,920). Under OBBBA, the rate falls from 35% by one point for each $4,000 of joint AGI above $150,000. It also took a $1,575 auto-loan interest deduction in place of the $2,000 non-itemizer charitable deduction that applies here." -us,scenario_099,federal_income_tax_before_refundable_credits,deepseek-v4-flash-0731,llm_error,taxable_income_or_deductions,False,"It added the $540 short-term gain but ignored the $7,018 long-term loss, so it never took the $3,000 net capital loss deduction and overstated AGI at $163,306. It also used a $30,900 standard deduction, left out the $2,000 non-itemizer charitable deduction, capped the nonrefundable CTC at $600 instead of the full $4,400, and applied a 20% CDCC rate instead of 32%." -us,scenario_099,federal_income_tax_before_refundable_credits,deepseek-v4-pro,llm_error,thresholds_rates,False,"It applied TCJA-sunset law (personal exemptions, pre-TCJA brackets, a $1,000-per-child CTC phased down to $750), but OBBBA made the TCJA rates, the $32,200 standard deduction and the $2,200 CTC permanent for 2026. It also subtracted employer-paid insurance premiums from wages, cutting AGI to $134,987 instead of $159,729. Its closeness to the reference is a coincidence." -us,scenario_099,federal_income_tax_before_refundable_credits,deepseek-v4-pro-0813,llm_error,thresholds_rates,False,"It applied TCJA-sunset law, with $21,200 of personal exemptions and a $1,000-per-child CTC, although OBBBA kept the TCJA framework for 2026: no exemptions, a $32,200 standard deduction and a $2,200-per-child CTC. It also took employer-paid ESI premiums out of AGI ($135,069 instead of $159,729) and applied a 20% CDCC rate instead of 32%." -us,scenario_099,federal_income_tax_before_refundable_credits,deepseek-v4.1-flash,llm_error,credit_phaseout,False,"It used a $30,700 standard deduction instead of $32,200 and left out the $2,000 non-itemizer charitable deduction. It then took the CTC at $2,000 per child instead of $2,200 and applied the old 20% CDCC rate instead of OBBBA's 32% rate at $159,729 joint AGI." -us,scenario_099,federal_income_tax_before_refundable_credits,gemini-3-flash-preview,llm_error,thresholds_rates,False,"It explicitly assumed the TCJA had expired, using $20,200 of personal exemptions, itemized deductions and a $1,000-per-child CTC. OBBBA made the TCJA framework permanent, so 2026 has no exemptions, a $32,200 standard deduction plus a $2,000 non-itemizer charitable deduction, and a $2,200-per-child CTC. It also applied a 20% CDCC rate instead of 32%." -us,scenario_099,federal_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,credit_phaseout,False,"Its AGI of $164,481 leaves out the $3,000 net capital loss deduction. Its $17,822 answer subtracts no nonrefundable credits (neither the $4,400 CTC nor the $1,920 CDCC), so it is essentially tax before credits." -us,scenario_099,federal_income_tax_before_refundable_credits,gemini-3.1-pro-preview,llm_error,thresholds_rates,False,"It explicitly applied TCJA-sunset law, with $21,200 of personal exemptions and a pre-TCJA CTC phased down to $700. OBBBA kept the TCJA rates, the $32,200 standard deduction and the $2,200-per-child CTC for 2026. It also took employer-paid premiums out of AGI ($135,169 instead of $159,729)." -us,scenario_099,federal_income_tax_before_refundable_credits,gemini-3.5-flash,llm_error,thresholds_rates,False,"It computed 'pre-TCJA' tax with $20,200 of personal exemptions and a phased-down $750 CTC, but OBBBA made the TCJA framework permanent: $32,200 standard deduction, no exemptions, and a $2,200-per-child CTC with a $400,000 phaseout. It also understated AGI at about $135,000 by subtracting employer-paid insurance premiums." -us,scenario_099,federal_income_tax_before_refundable_credits,gemini-3.5-flash-lite,llm_error,credit_phaseout,False,"It gave $11,463 with no derivation, $752 above the correct $17,031 of tax minus the $4,400 CTC and $1,920 CDCC. The gap matches using the old 20% CDCC ($1,200) instead of OBBBA's 32% rate, which understates the credit by $720." -us,scenario_099,federal_income_tax_before_refundable_credits,gemini-3.6-flash,llm_error,taxable_income_or_deductions,False,"It gave $11,105 with no derivation, $394 above the correct result. The gap matches leaving out OBBBA's $2,000 charitable deduction for non-itemizing joint filers, which is worth $440 at the 22% bracket, while otherwise following the $32,200 standard deduction, $4,400 CTC and $1,920 CDCC path." -us,scenario_099,federal_income_tax_before_refundable_credits,gemini-3.7-flash,llm_error,thresholds_rates,False,"It says it used itemized deductions and personal exemptions, which is the TCJA-sunset regime. OBBBA permanently repealed personal exemptions and set the 2026 joint standard deduction at $32,200, which together with the $2,000 non-itemizer charitable deduction exceeds this household's itemizable amounts. That wrong framework produced $9,877 instead of $17,031 tax minus $6,320 of credits." -us,scenario_099,federal_income_tax_before_refundable_credits,gemini-3.8-flash,llm_error,other,False,"It gave $10,817 with no derivation, $106 above the correct path: $159,729 AGI, $32,200 standard deduction, $2,000 non-itemizer charitable deduction, $17,031 tax, minus $4,400 CTC and $1,920 CDCC. The gap matches understating deductions by about $480 at the 22% bracket, or understating the CDCC by about $106." -us,scenario_099,federal_income_tax_before_refundable_credits,gemini-4-argon,llm_error,credit_phaseout,False,"It gave $14,256 with no figures, $3,545 above the correct result. The correct path subtracts $6,320 of nonrefundable credits ($4,400 CTC plus a $1,920 CDCC at 32%) from $17,031 of tax. The model's number implies it netted only about $2,800 of credits." -us,scenario_099,federal_income_tax_before_refundable_credits,glm-5.2,llm_error,credit_phaseout,False,"It skipped the 401(k) exclusion and the $3,000 capital loss limit, and cited both $30,000 and $18,000 standard deductions in the same calculation. It invented a $15,600 CTC instead of $4,400 and limited the CDCC to one child at 20% instead of $6,000 at 32%. It also claimed a $1,404 saver's credit, although joint AGI of about $160,000 is far above the saver's credit income limit." -us,scenario_099,federal_income_tax_before_refundable_credits,glm-5.3,llm_error,credit_phaseout,False,"It capped the nonrefundable CTC at $800, but the entire $4,400 CTC offsets tax when liability exceeds it. It also applied the old 20% CDCC rate instead of OBBBA's 32% and left out the $2,000 non-itemizer charitable deduction." -us,scenario_099,federal_income_tax_before_refundable_credits,gpt-5.4-mini,llm_error,credit_phaseout,False,"Its $17,278 is essentially the pre-credit tax of $17,031. It never subtracted the $4,400 CTC or the $1,920 CDCC, both of which fully offset liability as nonrefundable credits." -us,scenario_099,federal_income_tax_before_refundable_credits,gpt-5.4-nano,llm_error,credit_phaseout,False,"It gave $14,696 with no figures, about $3,985 above the correct result. That implies it subtracted only about $2,300 of nonrefundable credits instead of the full $6,320 ($4,400 CTC plus $1,920 CDCC) from $17,031 of tax." -us,scenario_099,federal_income_tax_before_refundable_credits,gpt-5.5,llm_error,credit_phaseout,False,"It left out OBBBA's $2,000 charitable deduction for non-itemizing joint filers, so taxable income was $127,566 instead of $125,529. It also used the old 20% CDCC rate ($1,200) instead of 32% ($1,920), the rate that results from the one-point drop per $4,000 of joint AGI above $150,000." -us,scenario_099,federal_income_tax_before_refundable_credits,gpt-5.6-luna,llm_error,credit_phaseout,False,"It applied the old 20% CDCC rate ($1,200) instead of OBBBA's 32% rate ($1,920) at $159,729 joint AGI. With the $4,400 CTC correct, this $720 credit shortfall accounts for its overstatement." -us,scenario_099,federal_income_tax_before_refundable_credits,gpt-5.6-sol,llm_error,credit_phaseout,False,"Its taxable income of $127,528 leaves out the $2,000 non-itemizer charitable deduction for joint filers. It also took the CDCC at the old 20% rate ($1,200) instead of OBBBA's 32% ($1,920)." -us,scenario_099,federal_income_tax_before_refundable_credits,gpt-5.6-terra,llm_error,credit_phaseout,False,"It itemized, although the household's itemizable amounts fall below the $32,200 standard deduction, which also brings the separate $2,000 non-itemizer charitable deduction. It then took the CTC at $2,000 per child instead of $2,200 and the CDCC at 20% instead of 32%." -us,scenario_099,federal_income_tax_before_refundable_credits,gpt-6-luna,llm_error,credit_phaseout,False,"It left out the $2,000 non-itemizer charitable deduction and applied the old 20% CDCC rate ($1,200) instead of 32% ($1,920). Its implied regular tax of about $18,360 is also too high for its own taxable income of about $127,500, which 2026 joint brackets tax at about $17,480." -us,scenario_099,federal_income_tax_before_refundable_credits,gpt-6-sol,llm_error,credit_phaseout,False,"Its taxable income of $127,384 reflects deducting $144 of IRA contributions despite the active-participant phaseout and leaving out the $2,000 non-itemizer charitable deduction. It also took the CDCC at the old 20% rate ($1,200) instead of OBBBA's 32% ($1,920)." -us,scenario_099,federal_income_tax_before_refundable_credits,gpt-6.1-sol,llm_error,credit_phaseout,False,"It got taxable income and the $4,400 CTC right, but computed the CDCC at 30% ($1,800) instead of 32% ($1,920). It stepped the rate down one point per $2,000 of AGI above $150,000, which is the non-joint step; joint filers lose one point per $4,000, so the $9,729 excess means 3 steps and a 32% rate." -us,scenario_099,federal_income_tax_before_refundable_credits,grok-4.3,llm_error,other,False,"It gave a round $14,000 with no calculation, about $3,300 above the correct result. The correct path is $17,031 of tax on $125,529 of taxable income, minus the $4,400 CTC and the $1,920 CDCC." -us,scenario_099,federal_income_tax_before_refundable_credits,grok-4.5,llm_error,thresholds_rates,False,"It applied 'restored 2017-style' law, with $21,200 of personal exemptions and a CTC fully phased out above $110,000. OBBBA made the TCJA framework permanent, so 2026 has a $32,200 standard deduction plus a $2,000 non-itemizer charitable deduction and a $2,200-per-child CTC with a $400,000 phaseout. It also applied a 20% CDCC rate instead of 32%." -us,scenario_099,federal_income_tax_before_refundable_credits,grok-4.6,llm_error,thresholds_rates,False,"It assumed the TCJA had expired, using a $16,600 standard deduction, $21,200 of exemptions, 10/15/25% brackets and a $1,000 CTC phased out above $110,000. OBBBA kept the TCJA brackets, the $32,200 standard deduction and the $2,200-per-child CTC for 2026. It also applied a 20% CDCC rate instead of 32%." -us,scenario_099,federal_income_tax_before_refundable_credits,grok-4.7,llm_error,thresholds_rates,False,"It assumed the TCJA had expired, using four $5,400 exemptions, itemized deductions, 10/15/25% brackets and a CTC phased out to zero. OBBBA kept the TCJA framework for 2026: a $32,200 standard deduction plus a $2,000 non-itemizer charitable deduction, and a $2,200-per-child CTC that is unreduced at $159,729 AGI. It also applied a 20% CDCC rate instead of 32%." -us,scenario_099,federal_income_tax_before_refundable_credits,grok-build-0.1,llm_error,thresholds_rates,False,"It used pre-TCJA 10/15/25% brackets and a CTC phased down to $751, but OBBBA kept the TCJA brackets and a full $2,200-per-child CTC for 2026. It also understated AGI at $134,987 by subtracting employer-paid insurance premiums, and applied a 20% CDCC rate instead of 32%." -us,scenario_099,federal_income_tax_before_refundable_credits,inkling,llm_error,credit_phaseout,False,"It used the $32,200 standard deduction but left out the $2,000 non-itemizer charitable deduction for joint filers. It also took the CDCC at the old 20% rate ($1,200) instead of OBBBA's 32% ($1,920)." -us,scenario_099,federal_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"No value or explanation was returned for federal_income_tax_before_refundable_credits, so there is no answer to score." -us,scenario_099,federal_income_tax_before_refundable_credits,kimi-k3,parse_contract_failure,missing_output,False,"No value or explanation was returned for federal_income_tax_before_refundable_credits, so there is no answer to score." -us,scenario_099,federal_income_tax_before_refundable_credits,minimax-m3,llm_error,taxable_income_or_deductions,False,"It claimed charitable deductions and credits wipe out the tax. In fact the household's itemizable amounts fall below the $32,200 standard deduction, and only the $2,000 non-itemizer charitable deduction applies on top of it. That leaves $125,529 of taxable income and $17,031 of tax, which $6,320 of credits reduces to $10,711, not zero." -us,scenario_099,federal_income_tax_before_refundable_credits,muse-spark-1.3,llm_error,taxable_income_or_deductions,False,"It subtracted an $8,060 overtime deduction for the spouse, who is not listed as paid hourly and so has no FLSA overtime premium; the Head, who is hourly, works only 40 hours. It also left out the $2,000 non-itemizer charitable deduction and took the CDCC at 20% instead of 32%." -us,scenario_099,federal_income_tax_before_refundable_credits,muse-wonder,llm_error,credit_phaseout,False,"Its taxable income of $127,566 leaves out OBBBA's $2,000 charitable deduction for non-itemizing joint filers. It also used the old 20% CDCC rate ($1,200) instead of 32% ($1,920)." -us,scenario_099,federal_income_tax_before_refundable_credits,ox-alpha,llm_error,thresholds_rates,False,"It used 2025 bracket thresholds ($2,385 + $8,772), producing $17,852 of tax on $127,384 instead of 2026 values. It deducted $144 of IRA contributions despite the active-participant phaseout, left out the $2,000 non-itemizer charitable deduction, and applied a 20% CDCC rate instead of 32%." -us,scenario_099,federal_income_tax_before_refundable_credits,qwen-3.7-max,llm_error,other,False,"Its own work reached $11,730, but it submitted $24,711.50 with no derivation. The work itself deducted the full $7,018 long-term loss instead of applying the $3,000 net capital loss limit, used a $32,600 standard deduction, and took the CTC at $2,000 per child and the CDCC at 20%." -us,scenario_099,federal_income_tax_before_refundable_credits,qwen3.8-max,llm_error,credit_phaseout,False,"It invented a $4,160 educator expense deduction, skipped the $3,000 capital loss deduction, and used a $29,994 standard deduction. It then subtracted only a $1,200 CDCC, leaving out the $4,400 CTC entirely and using 20% instead of the 32% CDCC rate." +us,scenario_099,federal_income_tax_before_refundable_credits,claude-fable-5,llm_error,credit_phaseout,False,"It applied the old 20% CDCC rate ($1,200) instead of the OBBBA 32% rate ($1,920). It also deducted the $144 IRA and $1,575 of auto loan interest, which the reference does not allow, and used a $32,600 standard deduction instead of $32,200. Its own work came to $10,965, but it submitted $12,103, which matches nothing it computed." +us,scenario_099,federal_income_tax_before_refundable_credits,claude-fable-5.1,llm_error,taxable_income_or_deductions,False,"It got the CTC ($4,400) and CDCC ($1,920) right but left out OBBBA's $2,000 charitable deduction for non-itemizers. That left taxable income about $1,900 too high at $127,422 instead of $125,529. It also deducted the $144 IRA despite the active-participant phaseout and capped educator expenses at $300." +us,scenario_099,federal_income_tax_before_refundable_credits,claude-haiku-4.5,llm_error,thresholds_rates,False,"It used the 2024 $29,200 standard deduction and skipped the 401(k) exclusion and the $3,000 capital-loss deduction in AGI ($165,502). It counted only $3,174 of nonrefundable CTC and no CDCC, when the full $4,400 CTC plus the $1,920 CDCC applies against $17,031 of tax." +us,scenario_099,federal_income_tax_before_refundable_credits,claude-haiku-5.5,llm_error,other,False,"It gave a rough guess of $6,900 without doing the bracket calculation. On the correct $125,529 taxable income, tax is $17,031.48 before $6,320 of credits ($4,400 CTC and $1,920 CDCC). Its figure understates tax after nonrefundable credits by about $3,800." +us,scenario_099,federal_income_tax_before_refundable_credits,claude-opus-4.7,llm_error,thresholds_rates,False,"It used outdated amounts for 2026: a $31,500 standard deduction, a $2,000-per-child CTC, the 20% CDCC rate, and no $2,000 non-itemizer charitable deduction. It also used guessed brackets and deducted the $144 IRA, giving $12,404 instead of subtracting $6,320 of credits from $17,031." +us,scenario_099,federal_income_tax_before_refundable_credits,claude-opus-4.8,llm_error,other,False,"It counted the $128 of qualified dividends twice in income. It also used a $31,500 standard deduction, a $2,000-per-child CTC, and a 20% CDCC, and left out the $2,000 non-itemizer charitable deduction. Its own work came to $12,421, but it submitted $18,962." +us,scenario_099,federal_income_tax_before_refundable_credits,claude-opus-5,llm_error,credit_phaseout,False,"It treated the CDCC as about $0 even though the $12,740 of childcare expenses gives a $1,920 credit (32% of $6,000), and it used the $2,000-per-child CTC instead of $2,200. Its pre-credit tax of about $19,650 is also overstated: the brackets on $125,529 of taxable income give $17,031." +us,scenario_099,federal_income_tax_before_refundable_credits,claude-opus-5.5,llm_error,taxable_income_or_deductions,False,"It deducted $1,575 of auto loan interest, which needs a new, US-assembled qualifying vehicle that the facts do not establish, and missed OBBBA's $2,000 non-itemizer charitable deduction. It also deducted the $144 IRA and capped educator expenses at $300. Together these leave taxable income $318 too high, which accounts for the $69.90 gap." +us,scenario_099,federal_income_tax_before_refundable_credits,claude-sonnet-4.6,llm_error,credit_phaseout,False,"It counted only $600 of the CTC as nonrefundable, treating the $1,700 refundable cap as if it limited use against tax. In fact the full CTC ($2,200 per child under OBBBA) is used against regular tax first. It also used the 20% CDCC rate, a $30,000 standard deduction, and 2025 brackets, and left out the $2,000 charitable deduction." +us,scenario_099,federal_income_tax_before_refundable_credits,claude-sonnet-5,llm_error,other,False,"It estimated about $19,900 of pre-credit tax, then added a made-up AMT amount to reach $24,500 instead of subtracting the credits. The correct path is $17,031 of tax less the $4,400 CTC and $1,920 CDCC." +us,scenario_099,federal_income_tax_before_refundable_credits,claude-sonnet-5.5,llm_error,credit_phaseout,False,"It used the 20% CDCC rate ($1,200) instead of OBBBA's 32% at this joint AGI ($1,920). It also replaced OBBBA's $2,000 non-itemizer charitable deduction with a $1,575 auto loan interest deduction, which the facts do not support." +us,scenario_099,federal_income_tax_before_refundable_credits,deepseek-v4-flash-0731,llm_error,credit_phaseout,False,"It counted only $600 of the CTC as nonrefundable instead of the full $4,400 and used the 20% CDCC rate. It also ignored the $3,000 capital-loss deduction (adding the $540 short-term gain instead) and used a $30,900 standard deduction instead of $32,200 plus the $2,000 charitable deduction." +us,scenario_099,federal_income_tax_before_refundable_credits,deepseek-v4-pro,llm_error,thresholds_rates,False,"It applied TCJA-sunset law (personal exemptions, pre-2018 brackets, and a $1,000 CTC phased down to $750) instead of OBBBA's permanent extension with the $32,200 standard deduction and $2,200 CTC. It also took the employer-paid insurance premiums out of wages, pulling AGI down to $134,987." +us,scenario_099,federal_income_tax_before_refundable_credits,deepseek-v4-pro-0813,llm_error,thresholds_rates,False,"It applied TCJA-sunset law with $21,200 of personal exemptions, itemized deductions, and a $2,000 total CTC. It also excluded employer-sponsored premiums from wages, when 2026 OBBBA law calls for the $32,200 standard deduction, the $2,000 charitable deduction, the $4,400 CTC, and the 32% CDCC." +us,scenario_099,federal_income_tax_before_refundable_credits,deepseek-v4.1-flash,llm_error,thresholds_rates,False,"Its AGI was nearly right, but it used a $30,700 standard deduction instead of $32,200 and left out the $2,000 non-itemizer charitable deduction. It also applied the pre-OBBBA $2,000-per-child CTC and the 20% CDCC instead of $4,400 and $1,920." +us,scenario_099,federal_income_tax_before_refundable_credits,gemini-3-flash-preview,llm_error,thresholds_rates,False,"It applied TCJA-sunset rules: personal exemptions, itemized deductions, a $1,000-per-child CTC, and a 20% CDCC. 2026 law under OBBBA keeps the $32,200 standard deduction, adds the $2,000 charitable deduction, and gives a $2,200-per-child CTC and a 32% CDCC." +us,scenario_099,federal_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,credit_phaseout,False,"It left out the $3,000 capital-loss deduction (AGI $164,481) and did not subtract the $4,400 CTC or the $1,920 CDCC. Its $17,822 is above even the correct pre-credit tax of $17,031." +us,scenario_099,federal_income_tax_before_refundable_credits,gemini-3.1-pro-preview,llm_error,thresholds_rates,False,"It assumed the TCJA sunset (personal exemptions, itemizing, and a phased-down $700 CTC) and took employer-sponsored premiums out of wages, giving AGI of $135,169. Under OBBBA, 2026 uses the $32,200 standard deduction, the $2,000 charitable deduction, and the full $4,400 CTC on AGI of $159,729." +us,scenario_099,federal_income_tax_before_refundable_credits,gemini-3.5-flash,llm_error,thresholds_rates,False,"It applied pre-TCJA 2026 law with $20,200 of personal exemptions and a phased-out $750 CTC. It also cut AGI to about $135,000 by excluding employer premiums from wages, instead of using OBBBA's $32,200 standard deduction, $4,400 CTC, and 32% CDCC." +us,scenario_099,federal_income_tax_before_refundable_credits,gemini-3.5-flash-lite,llm_error,credit_phaseout,False,"It gave no derivation. Its $11,463 is $752 above the correct figure, about the $720 gap between a 20% CDCC ($1,200) and OBBBA's 32% rate ($1,920) at this joint AGI." +us,scenario_099,federal_income_tax_before_refundable_credits,gemini-3.6-flash,llm_error,taxable_income_or_deductions,False,"It gave no derivation. Its $11,105 is $394 above the correct figure, close to the $440 of tax from leaving out OBBBA's $2,000 charitable deduction for non-itemizers at the 22% rate." +us,scenario_099,federal_income_tax_before_refundable_credits,gemini-3.7-flash,llm_error,thresholds_rates,False,"It said it used itemized deductions and personal exemptions, which means it applied TCJA-sunset law. Under OBBBA, 2026 law uses the $32,200 standard deduction plus the $2,000 non-itemizer charitable deduction, with no personal exemptions." +us,scenario_099,federal_income_tax_before_refundable_credits,gemini-3.8-flash,llm_error,taxable_income_or_deductions,False,"It gave no derivation. Its $10,817 is $106 above the correct figure, which equals about $480 of extra taxable income at the 22% rate. Its explanation gives no credit amounts." +us,scenario_099,federal_income_tax_before_refundable_credits,gemini-4-argon,llm_error,credit_phaseout,False,"It gave no numeric derivation. Its $14,256 is $3,545 above the correct figure, which means it did not apply the full $6,320 of nonrefundable credits ($4,400 CTC and $1,920 CDCC) against $17,031 of tax, or it overstated taxable income." +us,scenario_099,federal_income_tax_before_refundable_credits,glm-5.2,llm_error,credit_phaseout,False,"It ignored the 401(k) exclusion and the capital-loss limit and applied a made-up $15,600 CTC. It also computed the CDCC for only one child and claimed a Saver's Credit that is unavailable at about $160,000 of joint AGI. The correct credits are $4,400 CTC plus $1,920 CDCC." +us,scenario_099,federal_income_tax_before_refundable_credits,glm-5.3,llm_error,credit_phaseout,False,"It counted only $800 of the CTC as nonrefundable, when the full $4,400 is used against regular tax. It also used the 20% CDCC instead of 32% and left out the $2,000 non-itemizer charitable deduction." +us,scenario_099,federal_income_tax_before_refundable_credits,gpt-5.4-mini,llm_error,credit_phaseout,False,"It gave no computation. Its $17,278 is above the correct pre-credit tax of $17,031, so it subtracted essentially none of the $4,400 CTC or $1,920 CDCC." +us,scenario_099,federal_income_tax_before_refundable_credits,gpt-5.4-nano,llm_error,credit_phaseout,False,"It gave no computation. Its $14,696 is about $4,000 above the correct figure, so it did not fully subtract the $4,400 CTC and $1,920 CDCC from $17,031 of tax." +us,scenario_099,federal_income_tax_before_refundable_credits,gpt-5.5,llm_error,credit_phaseout,False,"It used the 20% CDCC rate ($1,200) instead of the OBBBA 32% rate ($1,920) and left out the $2,000 non-itemizer charitable deduction. Together these add about $1,160 of tax." +us,scenario_099,federal_income_tax_before_refundable_credits,gpt-5.6-luna,llm_error,credit_phaseout,False,"It applied a $1,200 CDCC at the old 20% rate instead of $1,920 at OBBBA's 32% rate for joint AGI of $159,729. Its implied pre-credit tax of $16,789 is also below the correct $17,031." +us,scenario_099,federal_income_tax_before_refundable_credits,gpt-5.6-sol,llm_error,credit_phaseout,False,"It left out the $2,000 non-itemizer charitable deduction (taxable $127,528 instead of $125,529) and used the 20% CDCC ($1,200) instead of OBBBA's 32% ($1,920)." +us,scenario_099,federal_income_tax_before_refundable_credits,gpt-5.6-terra,llm_error,thresholds_rates,False,"It used the pre-OBBBA $2,000-per-child CTC ($4,000 instead of $4,400) and the 20% CDCC ($1,200 instead of $1,920). Its taxable income of about $128,000 also leaves out the $2,000 charitable deduction." +us,scenario_099,federal_income_tax_before_refundable_credits,gpt-6-luna,llm_error,credit_phaseout,False,"It used the 20% CDCC ($1,200) instead of 32% ($1,920) and left out the $2,000 non-itemizer charitable deduction. Its implied pre-credit tax of $18,360 is also overstated relative to the 2026 MFJ brackets." +us,scenario_099,federal_income_tax_before_refundable_credits,gpt-6-sol,llm_error,credit_phaseout,False,"It left out OBBBA's $2,000 charitable deduction for non-itemizers (taxable $127,384) and applied the 20% CDCC ($1,200) instead of the 32% rate ($1,920)." +us,scenario_099,federal_income_tax_before_refundable_credits,gpt-6.1-sol,llm_error,credit_phaseout,False,"Everything matched except the CDCC. It applied the OBBBA phase-down at 1 point per $2,000 over $150,000, giving 30% and $1,800, when joint returns step down per $4,000. The correct rate is 32% and the credit is $1,920." +us,scenario_099,federal_income_tax_before_refundable_credits,gpt-6.1-terra,llm_error,credit_phaseout,False,"It gave no numeric derivation. Its $12,545.56 is $1,834 above the correct figure, consistent with the 20% CDCC ($720 short), the missing $2,000 non-itemizer charitable deduction ($440), and an overstated bracket computation." +us,scenario_099,federal_income_tax_before_refundable_credits,grok-4.3,llm_error,other,False,"It gave an unsupported round estimate of $14,000. The correct calculation is $17,031 of tax on $125,529 of taxable income less $6,320 of nonrefundable credits ($4,400 CTC and $1,920 CDCC)." +us,scenario_099,federal_income_tax_before_refundable_credits,grok-4.5,llm_error,thresholds_rates,False,"It applied restored pre-2018 law (personal exemptions, 2017-style brackets, and a fully phased-out $1,000 CTC) instead of OBBBA's permanent rules, so it lost the $4,400 CTC. It also did not use the $32,200 standard deduction plus the $2,000 charitable deduction." +us,scenario_099,federal_income_tax_before_refundable_credits,grok-4.6,llm_error,thresholds_rates,False,"It assumed the TCJA sunset ($21,200 of personal exemptions, 10/15/25% brackets, and a $1,000 CTC phased out above $110,000) and itemized. OBBBA law gives a $2,200-per-child CTC with no phaseout below $400,000 and a 32% CDCC." +us,scenario_099,federal_income_tax_before_refundable_credits,grok-4.7,llm_error,thresholds_rates,False,"It used post-TCJA-expiration law (personal exemptions, 10/15/25% brackets, CTC fully phased out) instead of OBBBA's extension. That dropped the $4,400 CTC, cut the CDCC rate to 20%, and left out the $2,000 non-itemizer charitable deduction." +us,scenario_099,federal_income_tax_before_refundable_credits,grok-build-0.1,llm_error,thresholds_rates,False,"It applied pre-TCJA 10/15/25% brackets and a $2,000 CTC phased down to $751, and took employer premiums out of wages, giving AGI of $134,987. 2026 OBBBA law gives AGI of $159,729, the $32,200 standard deduction, the $4,400 CTC, and the 32% CDCC." +us,scenario_099,federal_income_tax_before_refundable_credits,inkling,llm_error,credit_phaseout,False,"It used the 20% CDCC ($1,200) instead of OBBBA's 32% ($1,920) and left out the $2,000 non-itemizer charitable deduction, so tax ends up about $1,200 too high." +us,scenario_099,federal_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"It returned no answer or explanation for this variable, so there was no value to score." +us,scenario_099,federal_income_tax_before_refundable_credits,kimi-k3,parse_contract_failure,missing_output,False,"It returned no answer or explanation for this variable, so there was no value to score." +us,scenario_099,federal_income_tax_before_refundable_credits,minimax-m3,llm_error,taxable_income_or_deductions,False,"It claimed the charitable deductions wipe out the liability. But itemizing ($12,621 charity plus capped SALT) is worth less than the $32,200 standard deduction, and only $2,000 of charity is deductible on top of it. Taxable income stays at $125,529, with $10,711 of tax after credits." +us,scenario_099,federal_income_tax_before_refundable_credits,muse-spark-1.3,llm_error,taxable_income_or_deductions,False,"It took an $8,060 qualified-overtime deduction even though no overtime compensation is listed as an input. It also used the 20% CDCC ($1,200) instead of 32% ($1,920) and left out the $2,000 non-itemizer charitable deduction." +us,scenario_099,federal_income_tax_before_refundable_credits,muse-wonder,llm_error,credit_phaseout,False,"It used the 20% CDCC ($1,200) instead of OBBBA's 32% ($1,920) and left out the $2,000 charitable deduction for non-itemizers (taxable $127,566 instead of $125,529)." +us,scenario_099,federal_income_tax_before_refundable_credits,ox-alpha,llm_error,credit_phaseout,False,"It used the 20% CDCC ($1,200 instead of $1,920), left out the $2,000 non-itemizer charitable deduction, and deducted the $144 IRA. It also computed tax with 2025 bracket breakpoints ($2,385 + $8,772) instead of the 2026 ones ($24,800 and $100,800)." +us,scenario_099,federal_income_tax_before_refundable_credits,qwen-3.7-max,llm_error,other,False,"It deducted the full $6,478 capital loss instead of the $3,000 limit and used a $32,600 standard deduction, a $2,000-per-child CTC, and a 20% CDCC. Its own work came to $11,730, but it submitted $24,711.50." +us,scenario_099,federal_income_tax_before_refundable_credits,qwen3.8-max,llm_error,credit_phaseout,False,"It never subtracted the $4,400 child tax credit and took off only a token CDCC amount. It also built AGI from an invented $4,160 educator deduction and skipped the $3,000 capital-loss deduction." us,scenario_099,federal_refundable_credits,claude-haiku-4.5,llm_error,credit_phaseout,False,"Its own reasoning computed pre-credit federal tax of about $17,200 and stated that the $4,000 CTC reduces it to about $13,200, which under §24(d) leaves zero credit unused by the liability limitation, then abandoned that conclusion and reported $1,200 as an unexplained residual. It applied only the earned-income prong (15% × ($165,000 − $2,500) = $24,375) and never the controlling ceiling that the ACTC cannot exceed the CTC disallowed by tax liability. It also used the pre-OBBBA $2,000 per-child credit rather than the 2026 $2,200." us,scenario_099,federal_refundable_credits,deepseek-v4-flash-0731,llm_error,credit_phaseout,False,"It reported the statutory per-child refundable cap ($1,700 × 2 = $3,400) as an automatic refund for any filer with earnings above the $2,500 floor, skipping §24(d)'s requirement that the ACTC equals only the CTC remaining after the credit is applied against tax liability. With roughly $17,400 of federal income tax before credits, the full $4,400 of 2026 CTC is absorbed nonrefundably, so the refundable amount is $0. It also used the 2025 $1,700 cap instead of the 2026 indexed figure." us,scenario_099,federal_refundable_credits,glm-5.3,llm_error,credit_phaseout,False,"It correctly identified the OBBBA 2026 $2,200 per-child CTC and the $1,800 per-child refundable cap, then treated that cap as a guaranteed refund because earnings exceed the $2,500 threshold and AGI is under the $400,000 phase-out. The refundable portion is the lesser of the earned-income formula, the per-child cap, and the CTC left over after offsetting tax; on about $127,000 of taxable income the roughly $17,400 tax consumes all $4,400 of CTC nonrefundably, leaving $0." us,scenario_099,federal_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"No value or explanation was returned for federal_refundable_credits, so the model performed no substantive computation to evaluate. The correct derivation gives $0: about $17,400 of pre-credit federal tax fully absorbs the $4,400 CTC under the §24(d) liability limitation, and $159,676 of income is far past the two-child MFJ EITC phase-out." us,scenario_099,federal_refundable_credits,kimi-k3,parse_contract_failure,missing_output,False,"No value or explanation was returned for federal_refundable_credits, so no substantive reasoning exists to fault. The correct derivation gives $0: the roughly $17,400 of federal tax before credits leaves no CTC unused for the ACTC, and EITC is zero at $159,676 of income." us,scenario_099,federal_refundable_credits,qwen3.8-max,llm_error,credit_phaseout,False,"It invented a ""$300 Other Dependent Credit portion"" for two children aged 9 and 4 who are qualifying children; the §24(h)(4) other-dependent credit is $500, applies only to dependents who are not qualifying children, and is wholly nonrefundable, so it can never enter federal_refundable_credits. Its own explanation states that pre-credit tax absorbs the nonrefundable credits and no ACTC remains — a derivation that yields $0 — yet it submitted $600." -us,scenario_099,free_school_meals_eligible,claude-fable-5,llm_error,state_local_rule,False,"The model compared roughly $166,694 of income with the federal 130%/185% FPL NSLP cutoffs and stopped there. It never applied California Universal Meals, which makes the 9-year-old K-12 child eligible for free meals regardless of income." -us,scenario_099,free_school_meals_eligible,claude-fable-5.1,llm_error,state_local_rule,False,"The model treated the 130% FPL income test and categorical eligibility as the only routes to free meals. It missed California's universal free school meals program, which gives free meals to the K-12 child whatever the household's 5.03 FPG ratio." -us,scenario_099,free_school_meals_eligible,claude-haiku-4.5,llm_error,state_local_rule,False,"The model used the federal 130% FPL test and also cited asset limits, which school meals do not have. It never recognized that California Universal Meals makes every enrolled K-12 student eligible for free meals, so the household qualifies." -us,scenario_099,free_school_meals_eligible,claude-haiku-5.5,llm_error,state_local_rule,False,"The model ruled the household ineligible because income is above the free-meal limit. California's universal free school meals program removes the income test for K-12 students, so the 9-year-old receives free meals." -us,scenario_099,free_school_meals_eligible,claude-opus-4.7,llm_error,state_local_rule,False,"The model applied an income test and gave the wrong figure for it: 185% FPL is the reduced-price cutoff, while free meals use 130%. It never applied California Universal Meals, which provides free meals to the K-12 child regardless of income." -us,scenario_099,free_school_meals_eligible,claude-opus-4.8,llm_error,state_local_rule,False,"The model treated the 130% FPL federal income test as decisive. California's universal free school meals program supersedes that test for enrolled K-12 students, so the household qualifies." -us,scenario_099,free_school_meals_eligible,claude-opus-5,llm_error,state_local_rule,False,"The model considered only the 130% FPL test and categorical eligibility. It missed the third pathway, California's universal school meals program, which gives the 9-year-old K-12 student free meals." -us,scenario_099,free_school_meals_eligible,claude-opus-5.5,llm_error,state_local_rule,False,"The model answered from the federal 130% FPL cutoff alone. It ignored California Universal Meals, which provides free meals to all K-12 students regardless of household income." -us,scenario_099,free_school_meals_eligible,claude-sonnet-4.6,llm_error,state_local_rule,False,"The model applied the NSLP 130% FPL test (about $42,900 for a family of four). It never accounted for California's universal free school meals program, under which the K-12 child gets free meals at any income." -us,scenario_099,free_school_meals_eligible,claude-sonnet-5,llm_error,state_local_rule,False,"The model compared income with the federal free and reduced-price thresholds and reversed their dollar labels. More importantly, it never applied California Universal Meals, which makes the K-12 child eligible for free meals regardless of income." -us,scenario_099,free_school_meals_eligible,claude-sonnet-5.5,llm_error,state_local_rule,False,The model judged eligibility only against the 130% FPL federal threshold. California's universal free school meals program overrides that threshold for enrolled K-12 students. -us,scenario_099,free_school_meals_eligible,deepseek-v4-flash-0731,llm_error,state_local_rule,False,"The model relied on the 130% FPL free-meal limit. It missed that California provides free school meals to every K-12 student under its universal meals program, so the household qualifies." -us,scenario_099,free_school_meals_eligible,deepseek-v4-pro,llm_error,state_local_rule,False,"The model applied only the federal income test above 130% FPL. It ignored California Universal Meals, which makes the K-12 child eligible for free meals regardless of income." -us,scenario_099,free_school_meals_eligible,deepseek-v4-pro-0813,llm_error,state_local_rule,False,"The model concluded there is no free meal support because income exceeds 130% FPL. It never applied California's universal free school meals program, which covers the enrolled 9-year-old." -us,scenario_099,free_school_meals_eligible,deepseek-v4.1-flash,llm_error,state_local_rule,False,"The model used the federal 130% FPL cutoff as the only route to eligibility. It missed California Universal Meals, which provides free meals to all K-12 students regardless of income." -us,scenario_099,free_school_meals_eligible,gemini-3.1-flash-lite-preview,llm_error,state_local_rule,False,"The model applied a generic income threshold and stopped. California's universal free school meals program removes the income test, so the K-12 child receives free meals." -us,scenario_099,free_school_meals_eligible,gemini-3.1-pro-preview,llm_error,state_local_rule,False,"The model treated the 130% FPL federal test as decisive. It overlooked California Universal Meals, which makes every enrolled K-12 student eligible for free meals regardless of household income." -us,scenario_099,free_school_meals_eligible,gemini-3.5-flash-lite,llm_error,state_local_rule,False,"The model ruled the household out on an income threshold. California's universal free school meals program supersedes income limits for K-12 students, so the household qualifies." -us,scenario_099,free_school_meals_eligible,gemini-3.6-flash,llm_error,state_local_rule,False,"The model applied only an income eligibility threshold. It missed that California provides free meals to all K-12 students under its universal meals program, which covers the 9-year-old." -us,scenario_099,free_school_meals_eligible,gemini-3.7-flash,llm_error,state_local_rule,False,"The model used the 130% FPL federal guideline. It never applied California Universal Meals, which grants free meals to the K-12 child regardless of the household's 5.03 FPG ratio." -us,scenario_099,free_school_meals_eligible,gemini-3.8-flash,llm_error,state_local_rule,False,The model treated the income threshold as the only test. California's universal free school meals program makes every enrolled K-12 student eligible for free meals regardless of income. -us,scenario_099,free_school_meals_eligible,gemini-4-argon,llm_error,state_local_rule,False,"The model mentioned California universal meals but still answered from the federal 130% FPL test. PolicyEngine models the state universal program and sets the tier to FREE, so the K-12 child receives free meals regardless of income." -us,scenario_099,free_school_meals_eligible,glm-5.2,llm_error,state_local_rule,False,"The model compared an AGI of about $156,588 with 130% FPL and concluded the household was ineligible. It missed California Universal Meals, which provides free meals to all K-12 students without an income test." -us,scenario_099,free_school_meals_eligible,glm-5.3,llm_error,state_local_rule,False,"The model applied the roughly $43,000 (130% FPL) free-meal cutoff. It never recognized California's universal free school meals program, under which the enrolled 9-year-old gets free meals regardless of income." -us,scenario_099,free_school_meals_eligible,gpt-5.4-mini,llm_error,state_local_rule,False,"The model relied on federal income thresholds. It missed California Universal Meals, which makes the K-12 child eligible for free meals regardless of household income." -us,scenario_099,free_school_meals_eligible,gpt-5.4-nano,llm_error,state_local_rule,False,"The model assumed income above the thresholds rules out free meals. California's universal free school meals program gives every enrolled K-12 student free meals, so PolicyEngine returns positive support." -us,scenario_099,free_school_meals_eligible,gpt-5.5,llm_error,state_local_rule,False,"The model checked only the federal 130% FPL limit and categorical eligibility. It missed California's universal free school meals program, which PolicyEngine uses to set the tier to FREE for the K-12 child." -us,scenario_099,free_school_meals_eligible,gpt-5.6-luna,llm_error,state_local_rule,False,"The model applied only the income threshold. California Universal Meals overrides that threshold for K-12 students, so PolicyEngine returns positive free-meal support." -us,scenario_099,free_school_meals_eligible,gpt-5.6-terra,llm_error,state_local_rule,False,"The model used the federal free-meal income threshold. It ignored California's universal free school meals program, which covers the enrolled 9-year-old regardless of income." -us,scenario_099,free_school_meals_eligible,gpt-6-luna,llm_error,state_local_rule,False,"The model treated the federal free-meal income threshold as controlling. In California, the universal free school meals program supersedes it, and PolicyEngine assigns the FREE tier." -us,scenario_099,free_school_meals_eligible,grok-4.3,llm_error,state_local_rule,False,The model concluded that high income disqualifies the household. California's universal free school meals program provides free meals to all K-12 students at any income. -us,scenario_099,free_school_meals_eligible,grok-4.5,llm_error,state_local_rule,False,"The model applied the 130% FPL test and categorical eligibility only. It missed California Universal Meals, which gives the K-12 child free meals worth $1,130.96 per year in PolicyEngine." -us,scenario_099,free_school_meals_eligible,grok-4.7,llm_error,state_local_rule,False,"The model checked the 130% FPL test and categorical certification through SNAP, TANF and Medicaid. It never applied California's universal free school meals program, which makes the enrolled K-12 student eligible regardless of income." -us,scenario_099,free_school_meals_eligible,grok-build-0.1,llm_error,state_local_rule,False,"The model used the roughly $43,000 (130% FPL) federal cutoff. California Universal Meals removes the income test for K-12 students, so the household qualifies for free meals." -us,scenario_099,free_school_meals_eligible,kimi-k2.6,llm_error,state_local_rule,False,"The model applied the 130% FPL test and categorical pathways only. It missed California's universal free school meals program, which PolicyEngine uses to grant the FREE tier to the K-12 child." -us,scenario_099,free_school_meals_eligible,kimi-k3,parse_contract_failure,missing_output,False,"The model gave no value or explanation for free_school_meals_eligible, so its answer could not be parsed. The correct answer is 1, because California's universal free school meals program covers the enrolled 9-year-old." -us,scenario_099,free_school_meals_eligible,minimax-m3,llm_error,state_local_rule,False,"The model applied federal free-meal income limits. It ignored California Universal Meals, which provides free meals to all K-12 students regardless of income." -us,scenario_099,free_school_meals_eligible,muse-spark-1.3,llm_error,state_local_rule,False,"The model checked only the 130% FPL test and SNAP/TANF categorical eligibility. It missed California's universal free school meals program, which makes the K-12 child eligible at any income." -us,scenario_099,free_school_meals_eligible,muse-wonder,llm_error,state_local_rule,False,The model used the federal 130% FPL free-meal limit. California Universal Meals supersedes that limit and gives the enrolled 9-year-old free meals. -us,scenario_099,free_school_meals_eligible,ox-alpha,llm_error,state_local_rule,False,"The model compared about $160,000 of income with the roughly $43,000 (130% FPL) cutoff. It never applied California's universal free school meals program, which PolicyEngine uses to assign the FREE tier." -us,scenario_099,free_school_meals_eligible,qwen-3.7-max,llm_error,state_local_rule,False,The model named California but applied only the federal 130% FPL threshold. It missed that California's universal meals program provides free school meals to every K-12 student regardless of income. -us,scenario_099,free_school_meals_eligible,qwen3.8-max,llm_error,state_local_rule,False,The model applied only the income threshold. California's universal free school meals program gives the enrolled K-12 child free meals regardless of household income. +us,scenario_099,free_school_meals_eligible,claude-fable-5,llm_error,state_local_rule,False,"Compared about $166,694 of income to the federal 130% FPL free-meal cutoff and stopped there. It missed that California's universal school meals program gives the 9-year-old K-12 student free meals whatever the income, so PolicyEngine's tier is FREE." +us,scenario_099,free_school_meals_eligible,claude-fable-5.1,llm_error,state_local_rule,False,"Concluded no free meals because income is above 130% FPL and there is no categorical eligibility. It ignored California's universal school meals program, which makes the K-12 child eligible for free meals regardless of either test." +us,scenario_099,free_school_meals_eligible,claude-haiku-4.5,llm_error,state_local_rule,False,"Applied the federal 130% FPL income test and also invented an asset limit that school meals do not have. It never applied California's universal school meals program, which sets the tier to FREE for the enrolled 9-year-old despite the 5.03 FPG ratio." +us,scenario_099,free_school_meals_eligible,claude-haiku-5.5,llm_error,state_local_rule,False,"Treated the household's high income as disqualifying. Under California's universal school meals program, income does not matter: the K-12 child gets free meals worth $1,119.60 a year." +us,scenario_099,free_school_meals_eligible,claude-opus-4.7,llm_error,state_local_rule,False,"Gave the free-meal cutoff as 185% FPL, which is actually the reduced-price limit (free is 130%), and denied eligibility on income. It also missed that California's universal school meals program makes the K-12 child eligible for free meals regardless of income." +us,scenario_099,free_school_meals_eligible,claude-opus-4.8,llm_error,state_local_rule,False,"Used only the federal 130% FPL test against $165,000+ of income. It never applied California's universal school meals program, under which PolicyEngine assigns the FREE tier to every enrolled K-12 student." +us,scenario_099,free_school_meals_eligible,claude-opus-5,llm_error,state_local_rule,False,Stopped after the 130% FPL income test and the categorical eligibility check. It missed that California's universal school meals program overrides both and gives the 9-year-old free meals. +us,scenario_099,free_school_meals_eligible,claude-opus-5.5,llm_error,state_local_rule,False,"Denied free meals because income exceeds 130% FPL. It failed to apply California's universal school meals program, which provides free meals to all enrolled K-12 students regardless of income." +us,scenario_099,free_school_meals_eligible,claude-sonnet-4.6,llm_error,state_local_rule,False,"Applied the federal NSLP 130% FPL test (about $42,900 for four) and concluded the household is ineligible. It overlooked California's universal school meals program, which sets the household's tier to FREE for the K-12 child." +us,scenario_099,free_school_meals_eligible,claude-sonnet-5,llm_error,state_local_rule,False,"Compared income to the federal 130%/185% FPL cutoffs only, and reversed the free and reduced-price labels. It never applied California's universal school meals program, which grants free meals to the enrolled 9-year-old whatever the income." +us,scenario_099,free_school_meals_eligible,claude-sonnet-5.5,llm_error,state_local_rule,False,Treated the 130% FPL free-meal limit as decisive for about $165k of income. California's universal school meals program makes the K-12 child eligible for free meals regardless of that limit. +us,scenario_099,free_school_meals_eligible,deepseek-v4-flash-0731,llm_error,state_local_rule,False,"Applied only the federal 130% FPL free-meal limit. It missed California's universal school meals program, under which PolicyEngine returns the FREE tier and $1,119.60 of support for the K-12 child." +us,scenario_099,free_school_meals_eligible,deepseek-v4-pro,llm_error,state_local_rule,False,Concluded ineligibility from income above 130% FPL alone. California's universal school meals program gives free meals to all enrolled K-12 students regardless of income. +us,scenario_099,free_school_meals_eligible,deepseek-v4-pro-0813,llm_error,state_local_rule,False,"Denied free meals on the 130% FPL income test. It did not apply California's universal school meals program, which makes the 9-year-old eligible for free meals regardless of income." +us,scenario_099,free_school_meals_eligible,deepseek-v4.1-flash,llm_error,state_local_rule,False,"Used the federal 130% FPL cutoff as the only route to free meals. It missed California's universal school meals program, which sets the household's tier to FREE." +us,scenario_099,free_school_meals_eligible,gemini-3.1-flash-lite-preview,llm_error,state_local_rule,False,Treated an income threshold as controlling. California's universal school meals program gives free meals to the enrolled K-12 child with no income test. +us,scenario_099,free_school_meals_eligible,gemini-3.1-pro-preview,llm_error,state_local_rule,False,"Applied the federal 130% FPL free-meal test and found the children ineligible. It missed that California's universal school meals program provides free meals to all K-12 students, so the household receives positive free-meal support." +us,scenario_099,free_school_meals_eligible,gemini-3.5-flash-lite,llm_error,state_local_rule,False,"Denied eligibility on income alone. Under California's universal school meals program, the K-12 child receives free meals regardless of the household's 5.03 FPG ratio." +us,scenario_099,free_school_meals_eligible,gemini-3.6-flash,llm_error,state_local_rule,False,"Used an income eligibility threshold to deny free meals. It overlooked California's universal school meals program, which assigns the FREE tier to every enrolled K-12 student." +us,scenario_099,free_school_meals_eligible,gemini-3.7-flash,llm_error,state_local_rule,False,Applied only the federal 130% FPL guideline. California's universal school meals program gives the enrolled 9-year-old free meals whatever the household income. +us,scenario_099,free_school_meals_eligible,gemini-3.8-flash,llm_error,state_local_rule,False,"Treated the income threshold as decisive. It missed California's universal school meals program, under which PolicyEngine returns $1,119.60 of free-meal support for the K-12 child." +us,scenario_099,free_school_meals_eligible,gemini-4-argon,llm_error,state_local_rule,False,"Named California's universal meals program but set it aside and fell back on the federal 130% FPL test. PolicyEngine models the universal program and sets the tier to FREE, so the correct answer is eligible." +us,scenario_099,free_school_meals_eligible,glm-5.2,llm_error,state_local_rule,False,"Compared AGI of about $156,588 to 130% FPL and concluded ineligibility. It never applied California's universal school meals program, which grants free meals to the K-12 child regardless of income." +us,scenario_099,free_school_meals_eligible,glm-5.3,llm_error,state_local_rule,False,"Applied the federal 130% FPL limit (about $43,000 for four) against about $160,000 of income. It missed that California's universal school meals program makes the enrolled 9-year-old eligible for free meals anyway." +us,scenario_099,free_school_meals_eligible,gpt-5.4-mini,llm_error,state_local_rule,False,Denied free meals because income is above the federal thresholds. California's universal school meals program gives free meals to all enrolled K-12 students with no income test. +us,scenario_099,free_school_meals_eligible,gpt-5.4-nano,llm_error,state_local_rule,False,"Assumed wage income above federal thresholds rules out free meals. It ignored California's universal school meals program, which sets the household's tier to FREE for the K-12 child." +us,scenario_099,free_school_meals_eligible,gpt-5.5,llm_error,state_local_rule,False,"Applied the federal 130% FPL limit and found no categorical eligibility. It missed California's universal school meals program, under which PolicyEngine returns positive free-meal support whatever the income." +us,scenario_099,free_school_meals_eligible,gpt-5.6-luna,llm_error,state_local_rule,False,Treated income above the free-meal threshold as disqualifying. California's universal school meals program provides free meals to the enrolled K-12 child regardless of income. +us,scenario_099,free_school_meals_eligible,gpt-5.6-terra,llm_error,state_local_rule,False,"Denied free meals on the income threshold alone. It overlooked California's universal school meals program, which assigns the FREE tier and $1,119.60 of support." +us,scenario_099,free_school_meals_eligible,gpt-6-luna,llm_error,state_local_rule,False,Applied the federal free-meal income threshold. California's universal school meals program supersedes it and gives the K-12 child free meals. +us,scenario_099,free_school_meals_eligible,gpt-6.1-terra,llm_error,state_local_rule,False,"Treated free meals as purely income-tested. In California, the universal school meals program provides free meals to all enrolled K-12 students without an income test." +us,scenario_099,free_school_meals_eligible,grok-4.3,llm_error,state_local_rule,False,"Concluded that high income rules out free meals. It missed California's universal school meals program, which makes the 9-year-old eligible regardless of income." +us,scenario_099,free_school_meals_eligible,grok-4.5,llm_error,state_local_rule,False,"Applied the 130% FPL limit plus the categorical eligibility check and returned 0. California's universal school meals program sets the tier to FREE, and PolicyEngine returns $1,119.60." +us,scenario_099,free_school_meals_eligible,grok-4.7,llm_error,state_local_rule,False,"Checked only the 130% FPL limit and SNAP/TANF/Medicaid direct certification. It never applied California's universal school meals program, which gives free meals to every enrolled K-12 student." +us,scenario_099,free_school_meals_eligible,grok-build-0.1,llm_error,state_local_rule,False,"Compared income to the federal 130% FPL cutoff (about $43,000). It missed California's universal school meals program, which makes the K-12 child eligible for free meals regardless of income." +us,scenario_099,free_school_meals_eligible,kimi-k2.6,llm_error,state_local_rule,False,"Applied the 130% FPL guideline and found no categorical eligibility. It missed California's universal school meals program, under which PolicyEngine returns positive free-meal support for the enrolled 9-year-old." +us,scenario_099,free_school_meals_eligible,kimi-k3,parse_contract_failure,missing_output,False,"Did not return a value for free_school_meals_eligible, so there is no answer to evaluate. The correct value is 1 because California's universal school meals program gives free meals to the K-12 child." +us,scenario_099,free_school_meals_eligible,minimax-m3,llm_error,state_local_rule,False,Treated income limits as decisive for free meals. California's universal school meals program provides free meals to all enrolled K-12 students regardless of income. +us,scenario_099,free_school_meals_eligible,muse-spark-1.3,llm_error,state_local_rule,False,"Denied free meals because income is above 130% FPL and there is no SNAP/TANF eligibility. It missed California's universal school meals program, which overrides both tests." +us,scenario_099,free_school_meals_eligible,muse-wonder,llm_error,state_local_rule,False,Applied only the federal 130% FPL free-meal limit. California's universal school meals program gives the enrolled K-12 child free meals regardless of that limit. +us,scenario_099,free_school_meals_eligible,ox-alpha,llm_error,state_local_rule,False,"Compared about $160k of income to the 130% FPL cutoff (about $43k) and concluded no support. It overlooked California's universal school meals program, under which PolicyEngine sets the tier to FREE." +us,scenario_099,free_school_meals_eligible,qwen-3.7-max,llm_error,state_local_rule,False,"Applied the federal 130% FPL threshold to about $165,000 of income. It missed that California's universal school meals program makes the K-12 child eligible for free meals whatever the income." +us,scenario_099,free_school_meals_eligible,qwen3.8-max,llm_error,state_local_rule,False,"Treated the income threshold as controlling. California's universal school meals program provides free meals to the enrolled 9-year-old, giving positive free-meal support." us,scenario_099,head_chip_eligible,kimi-k3,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. us,scenario_099,head_medicaid_eligible,kimi-k3,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. us,scenario_099,head_medicare_eligible,kimi-k3,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. @@ -8427,54 +8612,55 @@ us,scenario_099,spouse_medicaid_eligible,kimi-k3,parse_contract_failure,missing_ us,scenario_099,spouse_medicare_eligible,kimi-k3,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. us,scenario_099,spouse_wic_eligible,kimi-k3,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. us,scenario_099,ssi,kimi-k3,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. -us,scenario_099,state_income_tax_before_refundable_credits,claude-fable-5,llm_error,thresholds_rates,False,"It reached the correct $138,791 taxable income but put the 2026 MFJ bracket tax at about $6,940 instead of $5,871. It also reported $6,222, which does not match its own figure of $6,940 minus the $1,256 exemption credits ($5,684)." -us,scenario_099,state_income_tax_before_refundable_credits,claude-fable-5.1,llm_error,taxable_income_or_deductions,False,"It added a medical deduction of about $4,406, but out-of-pocket medical costs (about $10,000 once OTC items and double-counted premiums are removed) do not exceed 7.5% of CA AGI ($12,005). That cut taxable income to $134,241 instead of $138,792, so the result came out too low." -us,scenario_099,state_income_tax_before_refundable_credits,claude-haiku-4.5,llm_error,taxable_income_or_deductions,False,"It used a made-up $4,754 standard deduction instead of itemizing $21,275 (real estate tax plus charity) and deducted the $1,263 unreimbursed employee expenses, which fall below the 2% floor. It also treated the educator expense as a tax credit, invented a child tax credit, and never applied the $1,256 personal and dependent exemption credits." -us,scenario_099,state_income_tax_before_refundable_credits,claude-haiku-5.5,llm_error,taxable_income_or_deductions,False,"It assumed about $150,000 taxable income after the standard deduction, but itemized deductions of $21,275 exceed the $11,412 standard deduction, giving $138,792. It also counted exemption credits only for the two dependents and never computed the actual bracket tax." -us,scenario_099,state_income_tax_before_refundable_credits,claude-opus-4.7,llm_error,other,False,"It deducted the educator expense, which California disallows. It then dropped its own estimate of about $4,680 and inflated the answer to $5,959 by 'adjusting for SDI', a payroll tax that is not part of state income tax before refundable credits." -us,scenario_099,state_income_tax_before_refundable_credits,claude-opus-4.8,llm_error,thresholds_rates,False,"It started from $165,000 wages without subtracting the $3,088 401(k) deferrals, which inflated CA AGI to about $163,010. It then put bracket tax at about $7,973 on $141,735, when 2026 MFJ brackets give $5,871 on the correct $138,792 (all within the 8% bracket)." -us,scenario_099,state_income_tax_before_refundable_credits,claude-opus-5,llm_error,thresholds_rates,False,"It overstated CA MFJ bracket tax at about $7,700 instead of $5,871 on $138,792 of taxable income. It also subtracted only $450 of exemption credits, even though the amounts it listed sum to about $1,300 (the correct total is $1,256)." -us,scenario_099,state_income_tax_before_refundable_credits,claude-opus-5.5,llm_error,thresholds_rates,False,"It subtracted a $144 traditional IRA deduction, which is fully phased out because both spouses are active 401(k) participants with MAGI near $160,000. It also underestimated bracket tax at $5,729 instead of $5,871 and overstated exemption credits at $1,288 instead of $1,256." -us,scenario_099,state_income_tax_before_refundable_credits,claude-sonnet-4.6,llm_error,thresholds_rates,False,"It reached the correct $138,791 taxable income but used $450 for every exemption credit, totaling $1,800. The personal exemption credit is only about $153 per filer, so the correct total is 2×$153 + 2×$475 = $1,256. That error, plus a slightly understated bracket tax of $5,989, pushed its answer below $4,615." -us,scenario_099,state_income_tax_before_refundable_credits,claude-sonnet-5,llm_error,taxable_income_or_deductions,False,"It applied a federal-style $10,000 SALT cap and put taxable income at about $150,000 instead of $138,792. It then said it subtracted exemption credits but left the result at $6,800, so the $1,256 credit reduction was never actually applied." -us,scenario_099,state_income_tax_before_refundable_credits,claude-sonnet-5.5,llm_error,taxable_income_or_deductions,False,"It added a medical deduction above the 7.5% floor, but deductible out-of-pocket medical costs do not exceed 7.5% of the $160,067 CA AGI. That brought itemized deductions to about $25,700 instead of $21,275 and understated taxable income at about $134,000." -us,scenario_099,state_income_tax_before_refundable_credits,deepseek-v4-flash-0731,llm_error,taxable_income_or_deductions,False,"It overstated CA AGI at $163,306 by not subtracting the $3,088 401(k) deferrals, and it added a $2,752 medical deduction that does not clear the 7.5% floor. It also used only about $1,000 of exemption credits instead of $1,256." -us,scenario_099,state_income_tax_before_refundable_credits,deepseek-v4-pro,llm_error,taxable_income_or_deductions,False,"Its $112,436 taxable income implies AGI of about $135,000, which means it subtracted the roughly $24,600 of employer-sponsored insurance premiums from wages; the correct CA AGI is $160,067. It also added unreimbursed employee expenses to itemized deductions even though they fall below the 2% floor." -us,scenario_099,state_income_tax_before_refundable_credits,deepseek-v4-pro-0813,llm_error,taxable_income_or_deductions,False,"Its $107,524 taxable income implies it excluded the roughly $24,600 of ESI premiums from AGI. It also inflated itemized deductions to $27,545 with medical and employee-expense items below their floors. The correct figures are $21,275 itemized and $138,792 taxable." -us,scenario_099,state_income_tax_before_refundable_credits,deepseek-v4.1-flash,llm_error,taxable_income_or_deductions,False,"It had the correct $160,066 CA AGI but added a $4,395 medical deduction. Out-of-pocket medical expenses do not exceed 7.5% of AGI ($12,005), so itemized deductions are $21,275 and taxable income is $138,792, not $134,396." -us,scenario_099,state_income_tax_before_refundable_credits,gemini-3-flash-preview,llm_error,thresholds_rates,False,"It subtracted about $1,180 of personal and dependent exemption credits instead of the correct $1,256 (2×$153 + 2×$475). Its implied bracket tax of about $5,845 is also below the correct $5,871." -us,scenario_099,state_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,other,False,"With no shown work, its $7,845 is higher than even the $5,871 pre-credit bracket tax on $138,792. That is consistent with skipping the $21,275 itemized deductions and the 401(k) exclusion, and with never subtracting the $1,256 exemption credits." -us,scenario_099,state_income_tax_before_refundable_credits,gemini-3.1-pro-preview,llm_error,taxable_income_or_deductions,False,"It cut CA AGI to $135,169 by treating the roughly $24,600 of employer-sponsored insurance premiums as excluded from wages; the correct CA AGI is $160,067. It also inflated itemized deductions to about $26,138 and subtracted only about $600 of exemption credits instead of $1,256." -us,scenario_099,state_income_tax_before_refundable_credits,gemini-3.5-flash,llm_error,taxable_income_or_deductions,False,"Its $2,570 implies taxable income near $100,000. That is consistent with subtracting ESI premiums from wages and/or adding medical deductions below the 7.5% floor, instead of using CA AGI of $160,067 less $21,275 itemized deductions." -us,scenario_099,state_income_tax_before_refundable_credits,gemini-3.5-flash-lite,llm_error,other,False,"It gave no computation, and $8,725 exceeds the $5,871 pre-credit bracket tax on the correct $138,792 by about $2,850. That is consistent with ignoring the itemized deductions, overstating rates, and omitting the $1,256 exemption credits." -us,scenario_099,state_income_tax_before_refundable_credits,gemini-3.6-flash,llm_error,taxable_income_or_deductions,False,"With no shown work, its $4,128 is about $487 too low. That is consistent with an extra deduction of roughly $5,000–$6,000, such as medical expenses that fall below the 7.5% floor, on top of the correct $21,275 of real estate tax and charity." -us,scenario_099,state_income_tax_before_refundable_credits,gemini-3.7-flash,llm_error,taxable_income_or_deductions,False,"Its $4,056 is about $559 below the correct figure. That is consistent with roughly $7,000 of extra itemized deductions (below-floor medical or employee business expenses) on top of the $21,275 of real estate taxes and charitable gifts." -us,scenario_099,state_income_tax_before_refundable_credits,gemini-3.8-flash,llm_error,thresholds_rates,False,"Its $5,245 matches the correct $5,871 bracket tax minus only about $626 of exemption credits. The full credit is $1,256: $153 per filer and $475 per dependent." -us,scenario_099,state_income_tax_before_refundable_credits,gemini-4-argon,llm_error,other,False,"Its $5,892 is essentially the pre-credit bracket tax ($5,871), so it never subtracted the $1,256 personal and dependent exemption credits. It also counted unreimbursed business expenses that fall below the 2% floor and cited renter's and childcare credits that are unavailable at this AGI." -us,scenario_099,state_income_tax_before_refundable_credits,glm-5.2,llm_error,taxable_income_or_deductions,False,"It used a $6,566 standard deduction and said the charitable gifts did not exceed it. In fact real estate taxes plus charity total $21,275, well above the $11,412 MFJ standard deduction. It also treated the educator expense as a credit, omitted the exemption credits, and reported $3,202.96, which does not match its own $5,559." -us,scenario_099,state_income_tax_before_refundable_credits,glm-5.3,llm_error,taxable_income_or_deductions,False,"It took the roughly $11,500 standard deduction instead of itemizing $21,275, which overstated taxable income at about $149,000. It used only about $620 of exemption credits instead of $1,256, and it claimed a $240 CA dependent care credit that is unavailable above $100,000 of AGI." -us,scenario_099,state_income_tax_before_refundable_credits,gpt-5.4-mini,llm_error,other,False,"Its $6,713 roughly equals the bracket tax on about $148,650 (CA AGI less only the $11,412 standard deduction) with no exemption credits subtracted. The correct calculation itemizes $21,275 and subtracts $1,256 of credits." -us,scenario_099,state_income_tax_before_refundable_credits,gpt-5.4-nano,llm_error,other,False,"Its $4,931 is $316 too high. It is consistent with subtracting only about $940 of exemption credits from the $5,871 bracket tax, instead of the full $1,256 (2×$153 personal + 2×$475 dependent)." -us,scenario_099,state_income_tax_before_refundable_credits,gpt-5.5,llm_error,taxable_income_or_deductions,False,"It excluded health premiums from CA AGI, reaching $134,323 instead of $160,067, and treated exemptions as deductions from income when California applies them as credits. Its $6,882 also does not follow from its own $101,811 taxable income." -us,scenario_099,state_income_tax_before_refundable_credits,gpt-5.6-luna,llm_error,taxable_income_or_deductions,False,"It used the California standard deduction even though real estate taxes ($8,654) plus charity ($12,621) total $21,275, well above the $11,412 standard deduction. That overstated taxable income by about $9,860 and the resulting tax by roughly $800." -us,scenario_099,state_income_tax_before_refundable_credits,gpt-5.6-sol,llm_error,thresholds_rates,False,"It used the correct AGI and itemized deductions but implicitly put bracket tax at about $5,638 instead of $5,871 on $138,792. Its projected 2026 MFJ bracket thresholds were indexed too high." -us,scenario_099,state_income_tax_before_refundable_credits,gpt-5.6-terra,llm_error,thresholds_rates,False,"Its $4,250 implies a pre-credit tax of about $5,506 against the correct $5,871. That is consistent with an extra ~$4,400 deduction, such as below-floor medical expenses, or under-indexed brackets on top of the $138,792 taxable base." -us,scenario_099,state_income_tax_before_refundable_credits,gpt-6-luna,llm_error,thresholds_rates,False,"It itemized charity and property taxes correctly, but its $5,138 implies a pre-credit tax of about $6,394 if the full $1,256 exemption credits were applied. The correct 2026 MFJ bracket tax on $138,792 is $5,871." -us,scenario_099,state_income_tax_before_refundable_credits,gpt-6-sol,llm_error,thresholds_rates,False,"It subtracted a $144 IRA deduction, which is fully phased out for active 401(k) participants at this MAGI, giving $138,647 taxable instead of $138,792. Its bracket tax was also slightly too low, leaving $4,566 instead of $4,615." -us,scenario_099,state_income_tax_before_refundable_credits,grok-4.3,llm_error,other,False,"It eyeballed about $4,500 on '~165k income' without computing CA AGI ($160,067), itemized deductions ($21,275), bracket tax ($5,871) or the $1,256 exemption credits." -us,scenario_099,state_income_tax_before_refundable_credits,grok-4.5,llm_error,state_local_rule,False,"It started from federal AGI of about $159,728 without adding back the $338 educator expense, which California disallows. It also overstated exemption credits at about $1,290 instead of $1,256." -us,scenario_099,state_income_tax_before_refundable_credits,grok-4.6,llm_error,thresholds_rates,False,"It reached the correct $138,791 taxable income but put tentative tax at $5,743 instead of $5,871 because its projected 2026 MFJ brackets were too wide. It also used $1,246 of exemption credits instead of $1,256." -us,scenario_099,state_income_tax_before_refundable_credits,grok-4.7,llm_error,thresholds_rates,False,"It used CA AGI of $159,766 without the full educator-expense add-back, giving taxable income of $138,491. It also underestimated 2026 MFJ bracket tax, ending at $4,427 instead of $4,615." -us,scenario_099,state_income_tax_before_refundable_credits,grok-build-0.1,llm_error,taxable_income_or_deductions,False,"It understated taxable income at $110,811, which implies it excluded ESI premiums or other non-deductible items from AGI; the correct taxable income is $138,792. It also said no nonrefundable credits apply, omitting the $1,256 personal and dependent exemption credits, which are not phased out at this income." -us,scenario_099,state_income_tax_before_refundable_credits,inkling,llm_error,thresholds_rates,False,"Its pre-credit tax of about $5,866 is close to correct, but it subtracted only $576 of exemption credits. That undercounts the two $475 dependent exemption credits plus the two $153 personal credits, which total $1,256." -us,scenario_099,state_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"It submitted no value for state_income_tax_before_refundable_credits, so nothing could be scored against $4,615.48." -us,scenario_099,state_income_tax_before_refundable_credits,kimi-k3,parse_contract_failure,missing_output,False,"It submitted no value for state_income_tax_before_refundable_credits, so nothing could be scored against $4,615.48." -us,scenario_099,state_income_tax_before_refundable_credits,minimax-m3,llm_error,other,False,"It reported zero California tax, yet $138,792 of taxable income produces $5,871 of bracket tax. The $1,256 exemption credits leave $4,615 owed." -us,scenario_099,state_income_tax_before_refundable_credits,muse-spark-1.3,llm_error,thresholds_rates,False,"It omitted the $338 educator-expense add-back, which put taxable income at $138,491, and overstated bracket tax at about $6,001. It also subtracted only about $632 of exemption credits instead of $1,256." -us,scenario_099,state_income_tax_before_refundable_credits,muse-wonder,llm_error,taxable_income_or_deductions,False,"It used about $149,000 of taxable income, implying the standard deduction instead of the larger $21,275 itemized deduction. It also claimed a $240 CA dependent care credit, which is unavailable at federal AGI above $100,000." -us,scenario_099,state_income_tax_before_refundable_credits,ox-alpha,llm_error,taxable_income_or_deductions,False,"It wrongly assumed California requires the standard deduction because the federal standard deduction was claimed. California lets this household itemize $21,275 regardless of the federal choice, so its taxable income of $147,800 should have been $138,792. It also subtracted a phased-out IRA deduction and skipped the educator add-back." -us,scenario_099,state_income_tax_before_refundable_credits,qwen-3.7-max,llm_error,taxable_income_or_deductions,False,"It applied the full $6,478 capital loss instead of the $3,000 cap, skipped the $3,088 401(k) exclusion, and deducted the $338 educator expense, which California disallows. It also said no nonrefundable credits apply, omitting the $1,256 exemption credits, and its $4,301.50 is not the bracket tax on its own $138,063." -us,scenario_099,state_income_tax_before_refundable_credits,qwen3.8-max,llm_error,taxable_income_or_deductions,False,"It invented a $34,000 standard deduction, when the 2026 CA MFJ standard deduction is $11,412 and itemizing $21,275 is better. It overstated bracket tax at $8,100, omitted the $1,256 exemption credits, and applied a renter's credit the household is ineligible for at this AGI." +us,scenario_099,state_income_tax_before_refundable_credits,claude-fable-5,llm_error,thresholds_rates,False,"It correctly reached $138,791 of taxable income and $1,256 of exemption credits. However, it overstated bracket tax at about $6,940 instead of $5,871.48. It then submitted $6,222, which does not match even its own net of about $5,684." +us,scenario_099,state_income_tax_before_refundable_credits,claude-fable-5.1,llm_error,taxable_income_or_deductions,False,"It added a medical deduction of about $4,406 by double-counting both $2,500 premium fields and including over-the-counter costs. Allowable out-of-pocket medical costs (about $10,000) fall below the engine's 7.5% floor of about $11,980, so there is no medical deduction. That error cut taxable income to $134,241 instead of $138,792 and pulled the tax down to $4,251." +us,scenario_099,state_income_tax_before_refundable_credits,claude-haiku-4.5,llm_error,taxable_income_or_deductions,False,"It took an outdated $4,754 standard deduction instead of itemizing $21,275 of real estate tax and charity, and it subtracted unreimbursed employee expenses above the line. It also invented a CA child tax credit, treated the educator expense as a tax credit, and never applied the $1,256 of personal and dependent exemption credits." +us,scenario_099,state_income_tax_before_refundable_credits,claude-haiku-5.5,llm_error,taxable_income_or_deductions,False,"It used the standard deduction and about $150,000 of taxable income, but itemizing $21,274.50 brings taxable income down to $138,792.30. It then applied an unanchored bracket estimate and landed at $4,200 instead of $5,871.48 minus $1,256 in credits." +us,scenario_099,state_income_tax_before_refundable_credits,claude-opus-4.7,llm_error,thresholds_rates,False,"It allowed the educator expense, which California disallows, and estimated $1,520 of exemption credits instead of $1,256. It reached a net of about $4,680, then arbitrarily inflated that to $5,959 by 'adjusting for SDI', even though SDI is a payroll tax and not part of income tax." +us,scenario_099,state_income_tax_before_refundable_credits,claude-opus-4.8,llm_error,taxable_income_or_deductions,False,"It started from $165,000 of gross wages without subtracting the $3,088 of traditional 401(k) deferrals, which inflated CA AGI to about $163,010 and taxable income to $141,735. It then overstated bracket tax at about $7,973. Its $1,256 of exemption credits was right." +us,scenario_099,state_income_tax_before_refundable_credits,claude-opus-5,llm_error,thresholds_rates,False,"Taxable income of about $138,000 was right, but it put bracket tax at about $7,700 instead of $5,871.48. It also subtracted only about $450 of exemption credits, even though its own listed amounts total about $1,300 and the correct figure is $1,256." +us,scenario_099,state_income_tax_before_refundable_credits,claude-opus-5.5,llm_error,thresholds_rates,False,"It deducted the $144 of traditional IRA contributions, which are not deductible here because both spouses have employer plans and income is above the phase-out. It also understated bracket tax at $5,729 instead of $5,871.48 and overstated exemption credits at $1,288 instead of $1,256, ending at $4,441." +us,scenario_099,state_income_tax_before_refundable_credits,claude-sonnet-4.6,llm_error,thresholds_rates,False,"It correctly derived $138,791 of taxable income. However, it applied about $450 of exemption credit to every person, including the two adults, whose personal credit is only about $153 each. That gave $1,800 of credits instead of $1,256, and its guessed brackets produced $5,989 of tax instead of $5,871.48." +us,scenario_099,state_income_tax_before_refundable_credits,claude-sonnet-5,llm_error,taxable_income_or_deductions,False,"It applied a federal-style $10,000 SALT cap that California does not have, and estimated taxable income at about $150,000 instead of $138,792. It then submitted its pre-credit tax of $6,800 without subtracting the exemption credits it had just listed." +us,scenario_099,state_income_tax_before_refundable_credits,claude-sonnet-5.5,llm_error,taxable_income_or_deductions,False,"It added a medical deduction above the 7.5% floor, bringing itemized deductions to about $25,700. Allowable out-of-pocket medical costs do not exceed that floor, so itemized deductions are only $21,274.50. This understated taxable income at about $134,000 instead of $138,792 and the tax at $4,240." +us,scenario_099,state_income_tax_before_refundable_credits,deepseek-v4-flash-0731,llm_error,taxable_income_or_deductions,False,"It inflated CA AGI to $163,306 by not netting out the $3,088 of 401(k) deferrals, and it added a $2,752 medical deduction even though medical costs fall below the 7.5% floor. It also subtracted only about $1,000 of credits instead of the $1,256 of personal plus dependent exemption credits." +us,scenario_099,state_income_tax_before_refundable_credits,deepseek-v4-pro,llm_error,taxable_income_or_deductions,False,"It subtracted the roughly $24,600 of employer-sponsored insurance premiums from wages, even though these premiums are employer-paid and do not reduce wage income. It also added unreimbursed employee expenses to itemized deductions, but the 2% floor wipes them out. Taxable income fell to $112,436 instead of $138,792.30." +us,scenario_099,state_income_tax_before_refundable_credits,deepseek-v4-pro-0813,llm_error,taxable_income_or_deductions,False,"It reduced CA AGI by the employer-sponsored insurance premiums, and it padded itemized deductions to $27,545 with a medical amount that falls below the 7.5% floor. Taxable income came out at $107,524 instead of $138,792.30." +us,scenario_099,state_income_tax_before_refundable_credits,deepseek-v4.1-flash,llm_error,taxable_income_or_deductions,False,"CA AGI of $160,066 was correct, but it added a $4,395 medical deduction by double-counting the two premium fields and including over-the-counter costs. Allowable medical costs fall below the 7.5% floor, so taxable income is $138,792.30 rather than $134,396." +us,scenario_099,state_income_tax_before_refundable_credits,gemini-3-flash-preview,llm_error,thresholds_rates,False,"It itemized correctly but applied only about $1,180 of exemption credits. The two $153 personal credits plus the two $475 dependent credits total $1,256, and that shortfall left its result about $50 above $4,615.48." +us,scenario_099,state_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,taxable_income_or_deductions,False,"Its $7,845 is above even the $5,871.48 of pre-credit bracket tax on $138,792.30 of taxable income. That is consistent with skipping the $21,274.50 itemized deductions, overstating the brackets, and never subtracting the $1,256 of exemption credits." +us,scenario_099,state_income_tax_before_refundable_credits,gemini-3.1-pro-preview,llm_error,taxable_income_or_deductions,False,"It cut CA AGI to $135,169 by subtracting the employer-sponsored insurance premiums from wages, and it padded itemized deductions to $26,138 with medical costs and employee expenses that fall below their floors. It also used only about $600 of exemption credits instead of $1,256." +us,scenario_099,state_income_tax_before_refundable_credits,gemini-3.5-flash,llm_error,taxable_income_or_deductions,False,"The correct path is $138,792.30 taxable, $5,871.48 tax, and $1,256 of credits. The model's $2,570 implies roughly $25,000 less taxable income than that, which matches subtracting the employer insurance premiums from wages or deducting medical costs that fall below the 7.5% floor." +us,scenario_099,state_income_tax_before_refundable_credits,gemini-3.5-flash-lite,llm_error,taxable_income_or_deductions,False,"Its $8,725 exceeds the $5,871.48 of pre-credit tax on the correct $138,792.30 of taxable income. That matches ignoring the $21,274.50 of itemized deductions, overstating the rates, and leaving out the $1,256 of exemption credits." +us,scenario_099,state_income_tax_before_refundable_credits,gemini-3.6-flash,llm_error,taxable_income_or_deductions,False,"Its $4,128 is $487 short of $5,871.48 minus $1,256 of credits. The gap equals about $6,000 of extra deductions at the 8% marginal rate, which matches counting a medical deduction even though allowable medical costs are below the 7.5% floor." +us,scenario_099,state_income_tax_before_refundable_credits,gemini-3.7-flash,llm_error,taxable_income_or_deductions,False,"Its $4,056 is about $560 below the correct $4,615.48. That gap matches adding deductions the household does not qualify for, such as medical costs below the 7.5% floor or employee expenses below the 2% floor, on top of the $21,274.50 of real estate tax and charity." +us,scenario_099,state_income_tax_before_refundable_credits,gemini-3.8-flash,llm_error,thresholds_rates,False,"Its $5,245 overstates the correct $5,871.48 tax minus $1,256 of credits by $630. That matches using inflated bracket tax or subtracting only part of the personal and dependent exemption credits." +us,scenario_099,state_income_tax_before_refundable_credits,gemini-4-argon,llm_error,other,False,"Its $5,892 is essentially the $5,871.48 pre-credit bracket tax, so it never subtracted the $1,256 of exemption credits. It also wrongly cited renter's and child care credits, both unavailable at about $160,000 of AGI, and unreimbursed business expenses that the 2% floor eliminates." +us,scenario_099,state_income_tax_before_refundable_credits,glm-5.2,llm_error,taxable_income_or_deductions,False,"It used a $6,566 standard deduction and claimed charity was not itemizable, but $21,274.50 of real estate tax and charity exceeds the $11,412 standard deduction. It treated the $338 educator expense as a credit even though California disallows it, and it submitted $3,202.96, which contradicts its own stated $5,559." +us,scenario_099,state_income_tax_before_refundable_credits,glm-5.3,llm_error,taxable_income_or_deductions,False,"It took the roughly $11,500 standard deduction instead of itemizing $21,274.50, which pushed taxable income to about $149,000. It also used only about $620 of exemption credits instead of $1,256 and claimed a CA dependent care credit that is unavailable above $100,000 of AGI." +us,scenario_099,state_income_tax_before_refundable_credits,gpt-5.4-mini,llm_error,taxable_income_or_deductions,False,"Its $6,713 is above the $5,871.48 of pre-credit tax on the correct $138,792.30 of taxable income. That matches using the standard deduction instead of the $21,274.50 of itemized deductions and leaving out the $1,256 of exemption credits." +us,scenario_099,state_income_tax_before_refundable_credits,gpt-5.4-nano,llm_error,thresholds_rates,False,"Its $4,931 is $316 above the correct $5,871.48 minus $1,256. That matches overstated 2026 bracket tax or only partial exemption credits on otherwise correct taxable income." +us,scenario_099,state_income_tax_before_refundable_credits,gpt-5.5,llm_error,taxable_income_or_deductions,False,"It cut CA AGI to $134,323 by excluding the health premiums from wages and deducting IRA contributions, even though neither reduces CA AGI here. It treated exemptions as deductions rather than credits, and its $6,882 tax does not match its own $101,811 taxable income." +us,scenario_099,state_income_tax_before_refundable_credits,gpt-5.6-luna,llm_error,taxable_income_or_deductions,False,"It used the California standard deduction even though $8,653.50 of real estate tax plus $12,621 of charity ($21,274.50) exceeds it. That overstated taxable income by about $10,000 at the 8–9.3% marginal rates and produced $5,489." +us,scenario_099,state_income_tax_before_refundable_credits,gpt-5.6-sol,llm_error,thresholds_rates,False,"It had the right CA AGI and itemized deductions but understated the result at $4,382 instead of $4,615.48. That gap comes from underestimating 2026 bracket tax below $5,871.48 or overstating credits above the $1,256 of exemption credits." +us,scenario_099,state_income_tax_before_refundable_credits,gpt-5.6-terra,llm_error,thresholds_rates,False,"Its $4,250 is $365 below $5,871.48 minus $1,256. That matches underestimating 2026 MFJ bracket tax on $138,792.30 of taxable income or overstating the exemption credits." +us,scenario_099,state_income_tax_before_refundable_credits,gpt-6-luna,llm_error,thresholds_rates,False,"It itemized the right items but reached $5,138, which is $523 too high. That matches overstated bracket tax on $138,792.30 or a shortfall in the $1,256 of personal and dependent exemption credits." +us,scenario_099,state_income_tax_before_refundable_credits,gpt-6-sol,llm_error,taxable_income_or_deductions,False,"It deducted the $144 of traditional IRA contributions, which are fully phased out because both spouses have employer plans, so taxable income was $138,647 instead of $138,792.30. It also slightly understated bracket tax, ending at $4,566." +us,scenario_099,state_income_tax_before_refundable_credits,gpt-6.1-terra,llm_error,thresholds_rates,False,"It followed the right structure but reached $4,460, $155 below $4,615.48. That matches underestimating 2026 bracket tax on $138,792.30 (the correct tax is $5,871.48) or overstating credits beyond $1,256." +us,scenario_099,state_income_tax_before_refundable_credits,grok-4.3,llm_error,other,False,"It produced a rough guess of about $4,500 on '~165k income' without computing CA AGI of $160,066.80, $21,274.50 of itemized deductions, $5,871.48 of bracket tax, or $1,256 of exemption credits." +us,scenario_099,state_income_tax_before_refundable_credits,grok-4.5,llm_error,taxable_income_or_deductions,False,"It started from federal AGI of $159,728 without adding back the $337.50 educator expense that California disallows. It also overstated exemption credits at about $1,290 instead of $1,256 and rounded to $4,600." +us,scenario_099,state_income_tax_before_refundable_credits,grok-4.6,llm_error,thresholds_rates,False,"Taxable income of $138,791 was correct, but its projected 2026 brackets gave $5,743 of tax instead of $5,871.48. It also used $1,246 of credits instead of $1,256, ending at $4,497." +us,scenario_099,state_income_tax_before_refundable_credits,grok-4.7,llm_error,taxable_income_or_deductions,False,"It used CA AGI of $159,766 without adding back the $337.50 educator expense, which California does not allow. It also underestimated bracket tax on that income, ending at $4,427." +us,scenario_099,state_income_tax_before_refundable_credits,grok-build-0.1,llm_error,taxable_income_or_deductions,False,"It shrank taxable income to $110,811 by deducting items that do not reduce CA taxable income, such as employer insurance premiums. It also said no nonrefundable credits apply, but the $1,256 of personal and dependent exemption credits applies at this income." +us,scenario_099,state_income_tax_before_refundable_credits,inkling,llm_error,thresholds_rates,False,"It subtracted only $576 of exemption credits instead of $1,256, leaving out most of the roughly $475-per-child dependent credits. It also used $138,491 of taxable income because it skipped the $337.50 educator add-back." +us,scenario_099,state_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"No answer or explanation was returned for state_income_tax_before_refundable_credits, so there was no value to score." +us,scenario_099,state_income_tax_before_refundable_credits,kimi-k3,parse_contract_failure,missing_output,False,"No answer or explanation was returned for state_income_tax_before_refundable_credits, so there was no value to score." +us,scenario_099,state_income_tax_before_refundable_credits,minimax-m3,llm_error,other,False,"It reported $0 even though $138,792.30 of CA taxable income produces $5,871.48 of bracket tax. Only $1,256 of exemption credits offsets that, leaving $4,615.48." +us,scenario_099,state_income_tax_before_refundable_credits,muse-spark-1.3,llm_error,thresholds_rates,False,"It subtracted only about $632 of exemption credits instead of $1,256, which leaves out most of the dependent credits. It also overstated bracket tax at about $6,001 and skipped the $337.50 educator add-back." +us,scenario_099,state_income_tax_before_refundable_credits,muse-wonder,llm_error,taxable_income_or_deductions,False,"It used about $149,000 of taxable income from the standard deduction instead of itemizing $21,274.50. It also subtracted about $240 of CA dependent care credit, which is unavailable above $100,000 of AGI." +us,scenario_099,state_income_tax_before_refundable_credits,ox-alpha,llm_error,taxable_income_or_deductions,False,"It assumed California requires the standard deduction because the federal standard deduction was claimed. California lets filers itemize independently, so the $21,274.50 of real estate tax and charity applies and taxable income is $138,792.30, not about $147,800." +us,scenario_099,state_income_tax_before_refundable_credits,qwen-3.7-max,llm_error,taxable_income_or_deductions,False,"It netted the full $6,478 capital loss instead of the $3,000 cap, did not subtract 401(k) deferrals from wages, and allowed the educator expense even though California disallows it. It also said no nonrefundable credits apply, but the $1,256 of exemption credits applies." +us,scenario_099,state_income_tax_before_refundable_credits,qwen3.8-max,llm_error,taxable_income_or_deductions,False,"It used a nonexistent $34,000 standard deduction instead of itemizing $21,274.50. It applied a renter's credit the household cannot get at this AGI and never subtracted the $1,256 of personal and dependent exemption credits." us,scenario_099,state_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. us,scenario_099,state_refundable_credits,kimi-k3,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. us,scenario_099,tanf,kimi-k3,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. @@ -8521,47 +8707,48 @@ us,scenario_100,child2_wic_eligible,minimax-m3,llm_error,age_disability,False,"T us,scenario_100,child2_wic_eligible,muse-spark-1.3,llm_error,age_disability,False,"The model used a WIC child age range of 'up to 6,' but the actual limit is the 5th birthday, meaning age under 5. Child 2, at 5, is not categorically eligible." us,scenario_100,child2_wic_eligible,qwen-3.7-max,llm_error,age_disability,False,"The model read 'children up to age 5' as including 5-year-olds. WIC eligibility ends at the 5th birthday, so the child category requires age under 5. Child 2 is excluded on age, regardless of the very low $5,915 income." us,scenario_100,child2_wic_eligible,qwen3.8-max,llm_error,age_disability,False,"The model placed age 5 'within WIC child age range,' but the range stops at the 5th birthday, so only children under 5 qualify. Child 2 fails categorical eligibility, and the income test doesn't affect the result." -us,scenario_100,federal_refundable_credits,claude-fable-5,llm_error,taxable_income_or_deductions,False,"Used the full $5,915 in gross wages as earned income and never subtracted the $3,859 traditional 401(k) deferral, which gave an EITC of $2,366 and a refundable CTC of $512. It then submitted $6,425, which doesn't match even its own $2,878 total. Correct earned income of $2,055.72 gives an EITC of $822.29 and a refundable CTC of $0." -us,scenario_100,federal_refundable_credits,claude-haiku-4.5,llm_error,taxable_income_or_deductions,False,"Applied the 40% phase-in to $5,915 instead of $2,055.72, because it did not remove the excluded 401(k) deferral from earned income. It also added an $834 refundable CTC 'approximation' that contradicts its own 15% calculation. With the correct earned income, the refundable CTC is $0 and the EITC is $822.29." -us,scenario_100,federal_refundable_credits,claude-haiku-5.5,llm_error,categorical_eligibility,False,"Claimed without basis that no EITC applies, even though there are two qualifying children and positive earned income. The 40% phase-in on $2,055.72 of earned income gives an $822.29 EITC." -us,scenario_100,federal_refundable_credits,claude-opus-4.7,llm_error,taxable_income_or_deductions,False,"Explicitly asserted that pre-tax 401(k) deferrals still count as EITC earned income. They don't: earned income includes only wages that are in gross income, so it is $2,055.72, not $5,915. This also gave a spurious $512 refundable CTC, when 15% of earned income above $2,500 is $0. Its unexplained $1,906 EITC figure also doesn't follow from its own inputs." -us,scenario_100,federal_refundable_credits,claude-opus-4.8,llm_error,taxable_income_or_deductions,False,"Used $5,915 as earned income for both the EITC and the refundable CTC without excluding the $3,859 traditional 401(k) deferral, then arbitrarily adjusted the result to $2,330. Correct earned income of $2,055.72 gives an EITC of $822.29 and a refundable CTC of $0." -us,scenario_100,federal_refundable_credits,claude-opus-5,llm_error,taxable_income_or_deductions,False,"Added the $710 FLSA overtime premium on top of wages, but gross wages already include overtime. It also kept the $3,859 401(k) deferral in earned income, which inflated the EITC to $2,905 and produced a $512 refundable CTC. Earned income is $2,055.72, so the EITC is $822.29 and the refundable CTC is $0." -us,scenario_100,federal_refundable_credits,claude-sonnet-4.6,llm_error,taxable_income_or_deductions,False,"Explicitly stated that the traditional 401(k) deferral reduces AGI but not EITC earned income. In fact, deferrals excluded from gross income are not earned income, so earned income is $2,055.72. Using $5,915 gave an EITC of $2,366 and a refundable CTC of $512, instead of $822.29 and $0." -us,scenario_100,federal_refundable_credits,claude-sonnet-5,llm_error,taxable_income_or_deductions,False,"Said EITC earned income 'uses pre-deduction wages' of $5,915, ignoring that 401(k) deferrals are excluded from earned income. It then submitted $6,295, which no rule supports and which doesn't match its own $2,878 subtotal. Correct earned income of $2,055.72 gives $822.29." -us,scenario_100,federal_refundable_credits,claude-sonnet-5.5,llm_error,taxable_income_or_deductions,False,"Computed the EITC and the refundable CTC on full wages of $5,915 instead of excluding the $3,859 traditional 401(k) deferral. Correct earned income of $2,055.72 gives an EITC of $822.29, and the refundable CTC is $0 because earned income is below $2,500." -us,scenario_100,federal_refundable_credits,deepseek-v4-flash-0731,llm_error,taxable_income_or_deductions,False,"Double-counted the $710 overtime premium, using $6,625 of earned income even though the stated gross wages already include overtime. It also failed to exclude the $3,859 traditional 401(k) deferral. Correct earned income is $2,055.72, so the EITC is $822.29 and the refundable CTC is $0." -us,scenario_100,federal_refundable_credits,deepseek-v4-pro,llm_error,taxable_income_or_deductions,False,"Correctly removed the 401(k) deferral, but also subtracted both $564 health-premium amounts as if they were pre-tax payroll deductions, leaving $928 of earned income. Those premiums are not excluded from wages. Earned income is $2,055.72, so the EITC is $822.29 rather than $371." -us,scenario_100,federal_refundable_credits,deepseek-v4.1-flash,llm_error,taxable_income_or_deductions,False,"Used gross wages of $5,915 as earned income without excluding the $3,859 traditional 401(k) deferral. That inflated the EITC to $2,366 and created a $512.25 refundable CTC, instead of $822.29 and $0." -us,scenario_100,federal_refundable_credits,gemini-3-flash-preview,llm_error,taxable_income_or_deductions,False,"Used $5,915 instead of $2,055.72 as earned income because it ignored the excluded 401(k) deferral. It also applied a $3,000 refundable-CTC threshold on the theory that the law reverted to pre-TCJA rules, but the $2,500 threshold remains in 2026. Correctly computed, the EITC is $822.29 and the refundable CTC is $0." -us,scenario_100,federal_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,credit_phaseout,False,"Asserted the household gets the 'full' EITC, ignoring that $2,055.72 of earned income sits deep in the 40% phase-in range. The phase-in gives only $822.29, and the refundable CTC is $0 because earned income is below $2,500." -us,scenario_100,federal_refundable_credits,gemini-3.1-pro-preview,llm_error,taxable_income_or_deductions,False,"Wrongly treated the $20,644 of employer-sponsored insurance premiums as pre-tax deductions that reduce wages to $0. Only the $3,859 traditional 401(k) deferral is excluded, which leaves $2,055.72 of earned income and an $822.29 EITC." -us,scenario_100,federal_refundable_credits,gemini-3.5-flash,llm_error,taxable_income_or_deductions,False,"Claimed pre-tax health insurance premiums reduce earned income to $0, but no premiums are excluded from the head's wages. Only the $3,859 401(k) deferral is excluded, which leaves $2,055.72 of earned income and an $822.29 EITC." -us,scenario_100,federal_refundable_credits,gemini-3.5-flash-lite,llm_error,categorical_eligibility,False,"Returned $0 with no reasoning, missing that a head of household with two qualifying children and $2,055.72 of earned income receives a 40% phase-in EITC of $822.29." -us,scenario_100,federal_refundable_credits,gemini-3.6-flash,llm_error,taxable_income_or_deductions,False,"Used $5,915 as earned income instead of $2,055.72, failing to exclude the traditional 401(k) deferral. It also used a $3,000 refundable-CTC threshold instead of $2,500. Correctly computed, the EITC is $822.29 and the refundable CTC is $0." -us,scenario_100,federal_refundable_credits,gemini-3.7-flash,llm_error,taxable_income_or_deductions,False,"Submitted $0, which contradicts its own explanation ending 'value = 2803.25'. That intended figure is also wrong: it rests on $5,915 of earned income with the 401(k) deferral left in and a $3,000 refundable-CTC threshold. Correct earned income of $2,055.72 gives $822.29." -us,scenario_100,federal_refundable_credits,gemini-3.8-flash,llm_error,taxable_income_or_deductions,False,"Computed the EITC on $5,915 without excluding the $3,859 traditional 401(k) deferral. It also applied a pre-TCJA $3,000 refundable-CTC threshold, although $2,500 applies in 2026. Correct earned income of $2,055.72 gives an $822.29 EITC and a $0 refundable CTC." -us,scenario_100,federal_refundable_credits,gemini-4-argon,llm_error,taxable_income_or_deductions,False,"Used $5,915 of earned income for both credits instead of $2,055.72 after excluding the 401(k) deferral. This produced a $2,366 EITC and a $512.25 refundable CTC instead of $822.29 and $0." -us,scenario_100,federal_refundable_credits,glm-5.2,llm_error,credit_phaseout,False,"Made the refundable CTC the full $1,700 per child and ignored the 15%-of-earned-income-above-$2,500 limit, which gives $0 here. It also guessed a $600 EITC instead of applying the 40% phase-in to $2,055.72 of earned income, which gives $822.29." -us,scenario_100,federal_refundable_credits,glm-5.3,llm_error,credit_phaseout,False,"Invented a $1,650 per-child minimum refundable CTC, but the refundable CTC is strictly limited to 15% of earned income above $2,500, which is $0 here. It also used $5,915 rather than $2,055.72 as EITC earned income, because it didn't exclude the 401(k) deferral." -us,scenario_100,federal_refundable_credits,gpt-5.4-mini,llm_error,categorical_eligibility,False,"Claimed income is too low for any refundable credit, but low earned income is exactly the EITC phase-in range. With two qualifying children, 40% × $2,055.72 = $822.29." -us,scenario_100,federal_refundable_credits,gpt-5.4-nano,llm_error,categorical_eligibility,False,"Returned $0 on the theory that low wages trigger no refundable credits, missing the two-child EITC phase-in. That phase-in gives 40% × $2,055.72 = $822.29." -us,scenario_100,federal_refundable_credits,gpt-5.5,llm_error,taxable_income_or_deductions,False,"Treated all $5,915 of wages as earned income, ignoring that the $3,859 traditional 401(k) deferral is excluded from gross income and so from earned income. Correct earned income of $2,055.72 gives an EITC of $822.29 and a refundable CTC of $0." -us,scenario_100,federal_refundable_credits,gpt-5.6-luna,llm_error,taxable_income_or_deductions,False,"Based both credits on $5,915 of earned income without removing the $3,859 traditional 401(k) deferral. Earned income is $2,055.72, which gives an $822.29 EITC and no refundable CTC because it is below $2,500." -us,scenario_100,federal_refundable_credits,gpt-5.6-sol,llm_error,taxable_income_or_deductions,False,"Used $5,915 of earnings for the EITC and the refundable CTC instead of $2,055.72 after the excluded 401(k) deferral. This overstated the EITC by $1,543.71 and created a $512.25 refundable CTC that should be $0." -us,scenario_100,federal_refundable_credits,gpt-5.6-terra,llm_error,taxable_income_or_deductions,False,"Computed a $2,366 EITC and a $512 refundable CTC from gross wages of $5,915, failing to exclude the $3,859 traditional 401(k) deferral from earned income. Correct earned income of $2,055.72 gives $822.29 in total." -us,scenario_100,federal_refundable_credits,gpt-6-luna,llm_error,taxable_income_or_deductions,False,"Treated $5,915 as EITC and refundable-CTC earned income even though $3,859 of it is a traditional 401(k) deferral excluded from gross income. Earned income of $2,055.72 gives an EITC of $822.29 and a refundable CTC of $0." -us,scenario_100,federal_refundable_credits,gpt-6-sol,llm_error,taxable_income_or_deductions,False,"Applied the 40% EITC rate and the 15% refundable-CTC formula to $5,915 of wages instead of $2,055.72 of earned income after the 401(k) exclusion. The correct result is an $822.29 EITC and a $0 refundable CTC." -us,scenario_100,federal_refundable_credits,grok-4.3,llm_error,categorical_eligibility,False,"Claimed the phase-in amount is zero, but with two qualifying children and $2,055.72 of earned income the 40% EITC phase-in gives $822.29." -us,scenario_100,federal_refundable_credits,grok-4.6,llm_error,taxable_income_or_deductions,False,"Used $5,915 of earned income without excluding the $3,859 traditional 401(k) deferral. It also used a $3,000 refundable-CTC threshold instead of the $2,500 that applies in 2026. Earned income of $2,055.72 gives an $822.29 EITC and a $0 refundable CTC." -us,scenario_100,federal_refundable_credits,grok-4.7,llm_error,taxable_income_or_deductions,False,"Explicitly used 'gross earned income' of $5,915. EITC earned income excludes the $3,859 traditional 401(k) deferral, which leaves $2,055.72: an $822.29 EITC and a $0 refundable CTC." -us,scenario_100,federal_refundable_credits,inkling,llm_error,taxable_income_or_deductions,False,"Correctly excluded the 401(k) deferral and correctly set the refundable CTC to $0, but also subtracted the $180 traditional IRA contribution from earned income. That contribution is an above-the-line AGI adjustment and does not reduce EITC earned income. Earned income is $2,055.72, not $1,876, so the EITC is $822.29, not $750." -us,scenario_100,federal_refundable_credits,kimi-k3,llm_error,taxable_income_or_deductions,False,"Computed the EITC and the refundable CTC from $5,915 of wages without removing the $3,859 traditional 401(k) deferral, which is not earned income. Correct earned income of $2,055.72 gives an EITC of $822.29 and a refundable CTC of $0." -us,scenario_100,federal_refundable_credits,minimax-m3,llm_error,credit_phaseout,False,"Its reasoning estimated a roughly $6,500 EITC and a $2,300 refundable CTC, which ignores the 40% phase-in and the 15% earnings formula, yet it submitted $0 anyway. EITC eligibility has no asset test that would zero it out at these asset levels. The phase-in on $2,055.72 of earned income gives $822.29." -us,scenario_100,federal_refundable_credits,muse-spark-1.3,llm_error,taxable_income_or_deductions,False,"Used $5,915 as earned income for both credits, failing to exclude the $3,859 traditional 401(k) deferral. Earned income of $2,055.72 gives an $822.29 EITC and a $0 refundable CTC." -us,scenario_100,federal_refundable_credits,ox-alpha,llm_error,credit_phaseout,False,"Applied the 15%-of-earnings-above-$2,500 refundable-CTC formula separately to each child and doubled it to $1,024.50, but that formula is a single household-level limit. It also kept the $3,859 401(k) deferral in earned income. Correct earned income of $2,055.72 gives a $0 refundable CTC and an $822.29 EITC." -us,scenario_100,federal_refundable_credits,qwen-3.7-max,llm_error,credit_phaseout,False,"Treated the refundable CTC as $1,800 per child regardless of earnings, ignoring the 15%-of-earned-income-above-$2,500 limit, which gives $0 here. It also switched to an unexplained $3,730 EITC. The 40% phase-in on $2,055.72 of earned income gives $822.29." -us,scenario_100,federal_refundable_credits,qwen3.8-max,llm_error,credit_phaseout,False,"Claimed the refundable credits are capped by tax liability, but the EITC is fully refundable and is not limited by liability. It equals 40% × $2,055.72 of earned income, which is $822.29." +us,scenario_100,federal_refundable_credits,claude-fable-5,llm_error,taxable_income_or_deductions,False,"It computed the EITC on the full $5,915 of gross wages instead of $2,055.72 of earned income after the excluded 401(k) deferrals. That also wrongly triggered a $512 ACTC. It then submitted $6,425, which matches none of its own arithmetic ($2,878); the correct figure is 40% × $2,055.72 = $822.29 with no ACTC." +us,scenario_100,federal_refundable_credits,claude-haiku-4.5,llm_error,taxable_income_or_deductions,False,"It took EITC earned income as the gross $5,915 and never removed the $3,859 of traditional 401(k) deferrals, which are excluded from gross income. On top of that it added an invented $834 refundable CTC. Earned income of $2,055.72 is below $2,500, so the ACTC is $0 and the EITC is $822.29." +us,scenario_100,federal_refundable_credits,claude-haiku-5.5,llm_error,categorical_eligibility,False,"It declined to compute any EITC even though a filer with two qualifying children and positive earned income is in the 40% phase-in. Earned income of $2,055.72 (wages minus 401(k) deferrals) yields an $822.29 EITC." +us,scenario_100,federal_refundable_credits,claude-opus-4.7,llm_error,taxable_income_or_deductions,False,"It stated outright that pre-tax 401(k) deferrals still count as earned income for the EITC. They do not: excluded elective deferrals are not earned income, which leaves $2,055.72. It then added an ACTC of $512 and an arbitrary $1,906 EITC, but with earned income under $2,500 the ACTC is $0 and the EITC is $822.29." +us,scenario_100,federal_refundable_credits,claude-opus-4.8,llm_error,taxable_income_or_deductions,False,"It said the EITC stays based on full wages despite the 401(k) deferrals. Excluded traditional 401(k) deferrals are removed from earned income, which leaves $2,055.72. Its $2,330, an EITC on $5,915 plus an ACTC fudged downward, should be 40% × $2,055.72 = $822.29 with no ACTC." +us,scenario_100,federal_refundable_credits,claude-opus-5,llm_error,taxable_income_or_deductions,False,"It added the FLSA overtime premium on top of gross wages, even though overtime is already included in the $5,915. It also never subtracted the $3,859 of excluded 401(k) deferrals from earned income. Earned income is $2,055.72, which gives an $822.29 EITC and $0 ACTC, not $3,417." +us,scenario_100,federal_refundable_credits,claude-sonnet-4.6,llm_error,taxable_income_or_deductions,False,"It explicitly said traditional 401(k) contributions reduce AGI but not EITC earned income. That is wrong: elective deferrals excluded from gross income are not earned income, so earned income is $2,055.72. The EITC is therefore $822.29, and the ACTC is $0 because earnings are below $2,500." +us,scenario_100,federal_refundable_credits,claude-sonnet-5,llm_error,taxable_income_or_deductions,False,"It insisted the EITC uses pre-deduction wages of $5,915 and ignored that the excluded 401(k) deferrals reduce earned income to $2,055.72. It then submitted $6,295 based on vague table lookups that contradict its own $2,878 arithmetic. The correct figure is 40% × $2,055.72 = $822.29 with no ACTC." +us,scenario_100,federal_refundable_credits,claude-sonnet-5.5,llm_error,taxable_income_or_deductions,False,"It computed the EITC on the full $5,915 of wages without removing the $3,859 of excluded traditional 401(k) deferrals. Correct earned income of $2,055.72 gives an $822.29 EITC and puts earnings below the $2,500 ACTC floor, so its $512.25 ACTC is also wrong." +us,scenario_100,federal_refundable_credits,deepseek-v4-flash-0731,llm_error,taxable_income_or_deductions,False,"It added the $710 FLSA overtime premium to wages that already include it ($6,625). It also failed to subtract the $3,859 of 401(k) deferrals excluded from earned income. Earned income is $2,055.72, so the EITC is $822.29 and the ACTC is $0." +us,scenario_100,federal_refundable_credits,deepseek-v4-pro,llm_error,taxable_income_or_deductions,False,"It cut earned income to $928 by subtracting the two $564 health-insurance premium entries as if they were pre-tax payroll deductions. They are out-of-pocket premiums that do not reduce wages. Only the $3,859 of 401(k) deferrals is excluded, which leaves $2,055.72 and an $822.29 EITC." +us,scenario_100,federal_refundable_credits,deepseek-v4.1-flash,llm_error,taxable_income_or_deductions,False,"It applied the 40% EITC rate to gross wages of $5,915 instead of earned income net of the excluded $3,859 in 401(k) deferrals ($2,055.72). That error also created a spurious $512.25 ACTC; the correct total is $822.29." +us,scenario_100,federal_refundable_credits,gemini-3-flash-preview,llm_error,taxable_income_or_deductions,False,"It used the full $5,915 of wages as EITC earned income without excluding the $3,859 of traditional 401(k) deferrals. It also applied a pre-TCJA $3,000 ACTC threshold, but the threshold for 2026 is $2,500. With earned income of $2,055.72 the ACTC is $0 and the EITC is $822.29." +us,scenario_100,federal_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,taxable_income_or_deductions,False,"It assumed a near-maximum EITC plus refundable CTC ($6,848) without computing the phase-in. Earned income after excluding 401(k) deferrals is only $2,055.72, which gives a 40% phase-in EITC of $822.29 and no ACTC." +us,scenario_100,federal_refundable_credits,gemini-3.1-pro-preview,llm_error,taxable_income_or_deductions,False,"It treated the $20,644 of employer-sponsored insurance premiums as pre-tax deductions that wipe out wages. Those premiums are not subtracted from the reported wages; only the $3,859 of 401(k) deferrals is excluded. That leaves $2,055.72 of earned income and an $822.29 EITC." +us,scenario_100,federal_refundable_credits,gemini-3.5-flash,llm_error,taxable_income_or_deductions,False,"It reduced earned income to $0 by netting health-insurance premiums against wages, but those premiums do not reduce the reported wages. Earned income is $5,914.72 minus $3,859 of 401(k) deferrals, or $2,055.72, which gives an $822.29 EITC." +us,scenario_100,federal_refundable_credits,gemini-3.5-flash-lite,llm_error,categorical_eligibility,False,"It reported zero refundable credits with no derivation and missed the EITC entirely. A filer with two qualifying children and $2,055.72 of earned income (wages minus 401(k) deferrals) receives a 40% phase-in EITC of $822.29." +us,scenario_100,federal_refundable_credits,gemini-3.6-flash,llm_error,taxable_income_or_deductions,False,"It computed the EITC on the full $5,915 of wages without excluding the $3,859 of 401(k) deferrals. It also used a $3,000 ACTC threshold instead of $2,500. Correct earned income of $2,055.72 gives an $822.29 EITC and $0 ACTC." +us,scenario_100,federal_refundable_credits,gemini-3.7-flash,llm_error,taxable_income_or_deductions,False,"It submitted $0 while its explanation asserts EITC plus ACTC of $2,803.25. That explanation figure itself rests on gross wages of $5,915 rather than earned income net of the $3,859 in 401(k) deferrals. The correct result is a 40% × $2,055.72 = $822.29 EITC with no ACTC." +us,scenario_100,federal_refundable_credits,gemini-3.8-flash,llm_error,taxable_income_or_deductions,False,"It took EITC earned income as the full $5,915 of wages, ignoring the exclusion of the $3,859 in traditional 401(k) deferrals. It also applied a $3,000 ACTC threshold instead of the $2,500 floor. Earned income of $2,055.72 yields an $822.29 EITC and no ACTC." +us,scenario_100,federal_refundable_credits,gemini-4-argon,llm_error,taxable_income_or_deductions,False,"It applied the 40% EITC rate and the 15% ACTC rate to gross wages of $5,915. Earned income excludes the $3,859 of 401(k) deferrals and is $2,055.72, which gives an $822.29 EITC and no ACTC because it is below $2,500." +us,scenario_100,federal_refundable_credits,glm-5.2,llm_error,credit_phaseout,False,"It granted $1,700 per child of refundable CTC without applying the limit of 15% of earned income above $2,500. That limit is $0 here because earned income is $2,055.72. It also guessed a $600 EITC instead of the correct 40% × $2,055.72 = $822.29." +us,scenario_100,federal_refundable_credits,glm-5.3,llm_error,credit_phaseout,False,"It invented a $1,650 per-child minimum refundable CTC. The ACTC is strictly limited to 15% of earned income above $2,500, and that is $0 at $2,055.72 of earned income. It also computed the EITC on gross wages instead of wages net of the $3,859 in 401(k) deferrals." +us,scenario_100,federal_refundable_credits,gpt-5.4-mini,llm_error,categorical_eligibility,False,"It claimed income is too low for any refundable credit, but the EITC phases in from the first dollar of earnings. $2,055.72 of earned income with two qualifying children yields an $822.29 EITC." +us,scenario_100,federal_refundable_credits,gpt-5.4-nano,llm_error,categorical_eligibility,False,"It reported no refundable credits and missed the EITC, which phases in at 40% for two children. Earned income of $2,055.72 (wages minus 401(k) deferrals) gives $822.29." +us,scenario_100,federal_refundable_credits,gpt-5.5,llm_error,taxable_income_or_deductions,False,"It used the $5,915 of gross wages as earned income and did not exclude the $3,859 of traditional 401(k) deferrals. Correct earned income of $2,055.72 gives an $822.29 EITC and falls below the $2,500 ACTC floor, so its $512.25 ACTC does not apply." +us,scenario_100,federal_refundable_credits,gpt-5.6-luna,llm_error,taxable_income_or_deductions,False,"It based the EITC and ACTC on $5,915 of gross wages and never removed the excluded $3,859 of 401(k) deferrals from earned income. With $2,055.72 of earned income the EITC is $822.29 and the ACTC is $0." +us,scenario_100,federal_refundable_credits,gpt-5.6-sol,llm_error,taxable_income_or_deductions,False,"It computed the credits on $5,915 of earnings without subtracting the $3,859 of traditional 401(k) deferrals, which are not earned income. The correct earned income of $2,055.72 gives an $822.29 EITC and no refundable CTC." +us,scenario_100,federal_refundable_credits,gpt-5.6-terra,llm_error,taxable_income_or_deductions,False,"It estimated the EITC and ACTC from gross wages of $5,915 rather than earned income net of the excluded 401(k) deferrals ($2,055.72). That error inflated the EITC from $822.29 to $2,366 and created a $512 ACTC that does not exist." +us,scenario_100,federal_refundable_credits,gpt-6-luna,llm_error,taxable_income_or_deductions,False,"It treated $5,915 of wages as earned income, ignoring that the $3,859 of traditional 401(k) deferrals is excluded. Earned income of $2,055.72 gives an $822.29 EITC and is below the $2,500 ACTC floor." +us,scenario_100,federal_refundable_credits,gpt-6-sol,llm_error,taxable_income_or_deductions,False,"It applied the EITC and ACTC formulas to the full $5,915 of wages instead of $2,055.72 of earned income after the 401(k) deferral exclusion. That turned an $822.29 EITC with no ACTC into $2,878.25." +us,scenario_100,federal_refundable_credits,gpt-6.1-terra,llm_error,taxable_income_or_deductions,False,"Its $2,366 EITC and $512.25 ACTC are consistent with using $5,915 of gross wages as earned income. The $3,859 of traditional 401(k) deferrals is excluded, which leaves $2,055.72, an $822.29 EITC, and $0 ACTC." +us,scenario_100,federal_refundable_credits,grok-4.3,llm_error,categorical_eligibility,False,"It claimed a zero EITC phase-in amount, but any positive earned income generates the credit at 40% for two children. Earned income of $2,055.72 after 401(k) deferrals yields $822.29." +us,scenario_100,federal_refundable_credits,grok-4.6,llm_error,taxable_income_or_deductions,False,"It used $5,915 of wages as EITC earned income without excluding the $3,859 of 401(k) deferrals. It also applied a $3,000 ACTC threshold instead of $2,500. Earned income is $2,055.72, so the EITC is $822.29 and the ACTC is $0." +us,scenario_100,federal_refundable_credits,grok-4.7,llm_error,taxable_income_or_deductions,False,"It explicitly used gross earned income of $5,915 and ignored that traditional 401(k) deferrals are excluded from gross income and therefore from earned income. The correct earned income of $2,055.72 yields an $822.29 EITC and no ACTC." +us,scenario_100,federal_refundable_credits,inkling,llm_error,taxable_income_or_deductions,False,"It correctly excluded the 401(k) deferrals but also subtracted the $180 traditional IRA deduction from earned income. The IRA deduction is an above-the-line AGI adjustment and does not reduce earned income. Earned income is $2,055.72, not $1,876, so the EITC is $822.29 rather than $750." +us,scenario_100,federal_refundable_credits,kimi-k3,llm_error,taxable_income_or_deductions,False,"It computed the EITC on $5,915 of wages instead of $2,055.72 of earned income net of the excluded $3,859 in 401(k) deferrals. That also produced a $512.25 ACTC; correct earnings are below $2,500, so the ACTC is $0." +us,scenario_100,federal_refundable_credits,minimax-m3,llm_error,credit_phaseout,False,"Its reasoning asserted large EITC and ACTC amounts (about $6,500 and $2,300) that ignore the 40% phase-in and the ACTC limit of 15% above $2,500, and it then submitted $0 anyway. Earned income of $2,055.72 yields an $822.29 EITC and no ACTC." +us,scenario_100,federal_refundable_credits,muse-spark-1.3,llm_error,taxable_income_or_deductions,False,"It took $5,915 of wages as earned income and did not exclude the $3,859 of traditional 401(k) deferrals. Correct earned income of $2,055.72 gives an $822.29 EITC and no ACTC." +us,scenario_100,federal_refundable_credits,ox-alpha,llm_error,taxable_income_or_deductions,False,"It used gross wages of $5,915 instead of earned income net of the excluded 401(k) deferrals ($2,055.72). It also wrongly doubled the ACTC per child, even though the 15% earned-income formula is a single household-level limit. The correct result is an $822.29 EITC and $0 ACTC." +us,scenario_100,federal_refundable_credits,qwen-3.7-max,llm_error,credit_phaseout,False,"It treated $1,800 per child of CTC as refundable without the limit of 15% of earned income above $2,500, which is $0 at $2,055.72 of earned income. It also made up a $3,730 EITC. The EITC is 40% × $2,055.72 = $822.29." +us,scenario_100,federal_refundable_credits,qwen3.8-max,llm_error,credit_phaseout,False,"It claimed the EITC is capped by tax liability, but the EITC is fully refundable regardless of liability. Earned income of $2,055.72 yields an $822.29 EITC." us,scenario_100,free_school_meals_eligible,gemini-3.5-flash-lite,llm_error,categorical_eligibility,False,"The model asserted ineligibility with no derivation, never applying either free-tier pathway: SNAP receipt of $8,625.89 categorically confers free meals, and countable income of $11,979.68 (wages $5,914.72 plus TANF $6,064.96) is 44% of the three-person federal poverty guideline, far below the 130% free threshold. Its 0 is consistent with treating SNAP/TANF as absent because receipt is not a listed input fact, even though both are derived outputs of this same household. The income test alone settles it: the $5,915 of wages is about 22% of the poverty guideline, so the household lands in the free tier with two school-age children (ages 6 and 5) generating $7.15 per child per school day, $2,261.92 annually." us,scenario_100,free_school_meals_eligible,gpt-5.4-nano,llm_error,categorical_eligibility,False,"The model gave a circular non-answer — that the benchmark does not indicate positive free-meal support — instead of computing the free-tier tests, so it applied neither SNAP categorical eligibility ($8,625.89 of SNAP automatically confers free meals) nor the 130%-of-poverty income test, which the household passes at 44% FPG on countable income of $11,979.68. Montana has no universal free-meals policy, so the tier turns entirely on those two tests, both of which this household clears. The correct derivation pays $7.15 per school day for each of the two school-age children (ages 6 and 5) for $2,261.92 annually; the model's 0 corresponds to no test being run at all." us,scenario_100,head_medicaid_eligible,claude-haiku-4.5,llm_error,thresholds_rates,False,"It put 138% FPL for a household of three at about $3,627, when the real figure is about $36,000. That is roughly a tenfold error, and it led the model to conclude that $5,915 exceeded the limit, when $5,915 is only 7% of FPL. It also applied an asset test to the $2,800 in bank assets, but MAGI-category Medicaid (parent/caretaker or expansion adult) has no resource test." @@ -8584,56 +8771,57 @@ us,scenario_100,payroll_tax,gpt-5.4-mini,llm_error,other,False,"The model identi us,scenario_100,payroll_tax,gpt-5.4-nano,llm_error,other,False,"The model computed both components correctly ($5,915 × 0.062 = $366.73 and $5,915 × 0.0145 = $85.78, totaling $452.51) and then discarded that result, submitting $477 on the invented rationale of 'rounding to annual benchmark.' No rounding, annualization, or state payroll-tax add-on applies here; the answer its own arithmetic supports is $452.48." us,scenario_100,reduced_price_school_meals_eligible,claude-haiku-4.5,llm_error,categorical_eligibility,False,"The model treated income below 185% of the poverty guideline as sufficient for reduced-price meals and ignored that income at or below 130% qualifies for free meals. At 44% of the guideline, reinforced by categorical eligibility, the household receives the mutually exclusive FREE tier rather than reduced-price support." us,scenario_100,reduced_price_school_meals_eligible,claude-opus-4.8,llm_error,thresholds_rates,False,"The model incorrectly asserted that $5,915 was above 130% of the poverty guideline for a four-person household, even though the engine ratio is 44%. It therefore placed the household in the 130%-185% reduced-price band instead of the FREE tier, while also overlooking categorical eligibility for free meals." -us,scenario_100,snap,claude-fable-5,prompt_ambiguity,age_disability,False,"Left the household's ~$505/month TANF benefit out of gross income and skipped the $453.64 utility-based excess shelter deduction. It also applied a $94 excess medical deduction, but the head receives no disability benefit, so the household is not elderly/disabled for SNAP. Its net income of $89 is far below the reference's $237.09, so it used $785 × 12 with a contribution that was too small." -us,scenario_100,snap,claude-fable-5.1,prompt_ambiguity,age_disability,False,"Left out the ~$505/month TANF unearned income and the $453.64 excess shelter deduction. It also claimed a $1,124/year excess medical deduction that does not apply because the head receives no disability-based benefit. Its net income of $1,040/year ($87/month) is well below the reference's $237.09/month, and it also used a flat $785 for all 12 months." -us,scenario_100,snap,claude-haiku-4.5,prompt_ambiguity,age_disability,False,"Correctly concluded the household is eligible but never calculated a benefit, and submitted an arbitrary 'conservative' $1,908. The correct calculation is $785 minus 30% of $237.09 net income, or $713.90/month for January–September, with higher October–December amounts." -us,scenario_100,snap,claude-haiku-5.5,prompt_ambiguity,age_disability,False,"Returned $0 even though the household passes every test: gross income is 45% of the poverty guideline, it is categorically eligible through TANF, and its $2,800 in assets is within limits. With $237.09 net income, the household gets about $714–$734 a month." -us,scenario_100,snap,claude-opus-4.7,prompt_ambiguity,age_disability,False,"Counted the $564 premium twice inside a $141 excess medical deduction that does not apply (the head receives no disability benefit), and left out the ~$505/month TANF income and the $453.64 shelter deduction. It then cut its own $9,108 result to $7,320 for no stated reason." -us,scenario_100,snap,claude-opus-4.8,prompt_ambiguity,age_disability,False,"Calculated net income from wages only and used an outdated $766 maximum allotment instead of $785/$802.60. It left out the ~$505/month TANF income and the $453.64 excess shelter deduction, then lowered $8,496 to $8,316 without any calculation." -us,scenario_100,snap,claude-opus-5,prompt_ambiguity,age_disability,False,"Rough estimate from wages, the 20% earned-income deduction and the standard deduction only, with no TANF income and no excess shelter deduction. It also never applied the higher October–December FY2027 allotment, so its $8,300 does not match the reference's $713.90 × 9 + $733.60 × 3." -us,scenario_100,snap,claude-opus-5.5,prompt_ambiguity,age_disability,False,Applied a $94 disabled-member excess medical deduction that does not apply (the head receives no disability benefit) and left out the ~$505/month TANF income and the $453.64 excess shelter deduction. Its net income was $92 instead of $237.09. -us,scenario_100,snap,claude-sonnet-4.6,prompt_ambiguity,age_disability,False,"Used a $228 standard deduction (the actual figure is $209) and applied a $93.67 excess medical deduction that does not apply because the head receives no disability benefit. It also left out the ~$505/month TANF income and the $453.64 excess shelter deduction, which gave net income of $72.67 instead of $237.09, then used $784 for all 12 months." -us,scenario_100,snap,claude-sonnet-5,prompt_ambiguity,age_disability,False,"Treated the $20,644 employer-sponsored insurance premium as a deductible medical expense to bring net income to zero. It then annualized a $766 monthly maximum to $13,700, which is more than 12 times even the $785 three-person maximum ($9,420)." -us,scenario_100,snap,claude-sonnet-5.5,prompt_ambiguity,age_disability,False,"Applied a disabled-member medical deduction that does not apply and left out the ~$505/month TANF unearned income. That put net income at $0–$50 instead of $237.09 and the benefit near the maximum, rather than a $71.10 monthly contribution." -us,scenario_100,snap,deepseek-v4-flash-0731,prompt_ambiguity,age_disability,False,"Added the $710 overtime premium on top of wages, although gross wages already include overtime. It also applied a $100.67 medical deduction that does not apply and used a $797 maximum, while leaving out the ~$505/month TANF income and the $453.64 excess shelter deduction." -us,scenario_100,snap,deepseek-v4-pro,prompt_ambiguity,age_disability,False,"Correctly counted TANF as unearned income but left out the $453.64 excess shelter deduction based on the utility allowance. It also applied a medical deduction that does not apply and used a $768 maximum, so net income came to $602 instead of $237.09 and the benefit was too low." -us,scenario_100,snap,deepseek-v4-pro-0813,prompt_ambiguity,age_disability,False,"Its reasoning counted TANF but left out the $453.64 excess shelter deduction. It also applied a $140.67 medical deduction that does not apply and used a $198 standard deduction and a $768 maximum, arriving at $7,808.48. The submitted $9,037.20 contradicts its own working." -us,scenario_100,snap,deepseek-v4.1-flash,prompt_ambiguity,age_disability,False,"Left out the ~$505/month TANF income and the $453.64 shelter deduction, and applied a $53.67 medical deduction for a head who receives no disability benefit. It also used an $805 maximum for all 12 months, so net income was $136.67 instead of $237.09." -us,scenario_100,snap,gemini-3-flash-preview,prompt_ambiguity,age_disability,False,"Applied a $140/month excess medical deduction, counting the $564 premium twice, even though the head is not SNAP-disabled. It also left out the ~$505/month TANF income and the shelter deduction, which pushed net income down to $54 instead of $237.09." -us,scenario_100,snap,gemini-3.1-flash-lite-preview,prompt_ambiguity,age_disability,False,"Gave a near-maximum $9,408 with no deduction calculation, which assumes almost zero net income. In fact, TANF unearned income and the shelter deduction leave $237.09 net income and a $71.10 monthly contribution." -us,scenario_100,snap,gemini-3.1-pro-preview,prompt_ambiguity,age_disability,False,"Said the household gets 'near the maximum' allotment but submitted $6,128 (about $511/month), which contradicts its own claim. The correct calculation is $785 minus $71.10, or $713.90/month for January–September, and about $733.60 for October–December." -us,scenario_100,snap,gemini-3.5-flash,prompt_ambiguity,age_disability,False,"Counted TANF as unearned income but left out the $453.64 excess shelter deduction based on the utility allowance. It also applied a medical deduction that does not apply and used a $768 maximum, so its net income was too high and the benefit too low ($604.75/month)." -us,scenario_100,snap,gemini-3.5-flash-lite,prompt_ambiguity,age_disability,False,"Wrongly concluded the household fails the income or resource limits. Gross income is 45% of the poverty guideline, the $2,800 in assets is within limits, and TANF-based categorical eligibility applies." -us,scenario_100,snap,gemini-3.6-flash,prompt_ambiguity,age_disability,False,Applied a disabled-member medical deduction that does not apply (the head receives no disability benefit) and left out the ~$505/month TANF unearned income and the $453.64 excess shelter deduction. That understated net income and gave about $753/month for all 12 months. -us,scenario_100,snap,gemini-3.7-flash,prompt_ambiguity,age_disability,False,"Submitted $9,216 ($768 × 12), which implies zero net income and an outdated maximum allotment. Its explanation even states a different value, $9,072. It ignored the ~$505/month TANF income that leaves $237.09 net income after deductions." -us,scenario_100,snap,gemini-3.8-flash,prompt_ambiguity,age_disability,False,"Used a $204 standard deduction (the actual figure is $209) and applied a medical deduction for a head who is not SNAP-disabled. It left out the ~$505/month TANF income and the $453.64 shelter deduction and used a $768 maximum, so net income was $97 instead of $237.09." -us,scenario_100,snap,gemini-4-argon,prompt_ambiguity,age_disability,False,"Set net income to $0 by applying a medical deduction that does not apply, and left out the ~$505/month TANF income. It then used an outdated $768 maximum × 12, instead of $785 minus a $71.10 contribution (plus higher October–December amounts)." -us,scenario_100,snap,glm-5.2,prompt_ambiguity,age_disability,False,"Treated the $20,644 employer-sponsored insurance premium as a deductible out-of-pocket medical expense for a head who is not SNAP-disabled, bringing net income to $0. It also ignored TANF income and applied an $800 maximum for all 12 months." -us,scenario_100,snap,glm-5.3,prompt_ambiguity,age_disability,False,"Calculated net income from wages only ($179.34) and left out both the ~$505/month TANF income and the $453.64 shelter deduction, which together give the reference's $237.09. It also applied an $800 maximum for all 12 months instead of $785 for January–September." -us,scenario_100,snap,gpt-5.4-mini,prompt_ambiguity,age_disability,False,"Submitted $12,588 ($1,049/month), which exceeds the three-person maximum allotment of $785/month. It also ignored the $71.10 monthly contribution from $237.09 net income." -us,scenario_100,snap,gpt-5.4-nano,prompt_ambiguity,age_disability,False,"Treated the absence of listed rent or utilities as making SNAP zero. Benefits do not depend on reported shelter costs: the household is eligible, and PolicyEngine still applies a utility-allowance-based shelter deduction." -us,scenario_100,snap,gpt-5.5,prompt_ambiguity,age_disability,False,"Assumed the head's medical and premium costs bring net income to zero, but the head receives no disability benefit, so no excess medical deduction applies. It also ignored TANF income and used an outdated $767 maximum." -us,scenario_100,snap,gpt-5.6-luna,prompt_ambiguity,age_disability,False,"Gave the full $785 × 12 maximum, assuming zero net income. After deductions, wages plus ~$505/month of TANF leave $237.09 net income and a $71.10 monthly contribution." -us,scenario_100,snap,gpt-5.6-sol,prompt_ambiguity,age_disability,False,"Used disabled-member medical deductions to bring net income to zero and paid the $785 × 12 maximum. The head is not SNAP-disabled (no disability benefit), so no medical deduction applies, and TANF income leaves $237.09 net." -us,scenario_100,snap,gpt-5.6-terra,prompt_ambiguity,age_disability,False,"Counted SSI income, which the head does not receive because $2,800 in bank assets exceeds the SSI resource limit, and did not apply the $453.64 excess shelter deduction. That overstated net income and produced a ~$533/month benefit." -us,scenario_100,snap,gpt-6-astra,prompt_ambiguity,age_disability,False,"Assumed the disabled head's insurance and medical expenses wipe out net income. No excess medical deduction applies to a head with no disability benefit, and TANF income leaves $237.09 net, so the benefit is not the $785 × 12 maximum." -us,scenario_100,snap,gpt-6-luna,prompt_ambiguity,age_disability,False,Applied the $785 FY2026 maximum to all 12 months and multiplied $710.92 by 12. It missed the higher FY2027 allotments for October–December 2026 (about $733.60/month). It also explicitly ruled out any shelter deduction and did not count TANF income. -us,scenario_100,snap,gpt-6-sol,prompt_ambiguity,age_disability,False,"Counted estimated TANF as unearned income but applied no excess shelter deduction. The utility-allowance-based shelter deduction of $453.64 cuts net income to $237.09, so its $618/month benefit is too low." -us,scenario_100,snap,gpt-6.1-sol,prompt_ambiguity,age_disability,False,"Included TANF income but explicitly applied no shelter deduction, missing the $453.64 excess shelter deduction. It also applied a disabled-head medical deduction that does not apply because the head receives no disability benefit." -us,scenario_100,snap,grok-4.3,prompt_ambiguity,age_disability,False,"Returned $0 with no calculation. The household is eligible: gross income is 45% of the poverty guideline, it is categorically eligible through TANF, and its assets are within limits, giving about $714–$734/month." -us,scenario_100,snap,grok-4.5,prompt_ambiguity,age_disability,False,"Used a $198 standard deduction and an outdated $766 maximum, and applied an excess medical deduction for a head who is not SNAP-disabled. It left out the ~$505/month TANF income and the $453.64 shelter deduction, so net income was $56/month instead of $237.09." -us,scenario_100,snap,grok-4.6,prompt_ambiguity,age_disability,False,Brought net income to $0 with an excess medical deduction that does not apply and ignored TANF income. It then paid an outdated $766 × 12 maximum instead of $785 minus a $71.10 contribution. -us,scenario_100,snap,grok-4.7,prompt_ambiguity,age_disability,False,"Applied a $1,688/year excess medical deduction (counting the $564 premium twice) for a head who receives no disability benefit, and left out the ~$505/month TANF income and the $453.64 shelter deduction. Net income came to $536/year instead of $237.09/month." -us,scenario_100,snap,grok-build-0.1,prompt_ambiguity,age_disability,False,"Reported a single monthly maximum allotment ($805) instead of an annual amount. It also set net income to zero with a medical deduction that does not apply, instead of summing twelve monthly benefits of about $714–$734." -us,scenario_100,snap,inkling,prompt_ambiguity,age_disability,False,Applied a disabled-member medical deduction that does not apply and left out the ~$505/month TANF unearned income. That put net income near $50 instead of $237.09 and overstated the monthly benefit at $774. -us,scenario_100,snap,kimi-k2.6,parse_contract_failure,missing_output,False,"No SNAP value or explanation was returned, so there was no answer to score." -us,scenario_100,snap,kimi-k3,prompt_ambiguity,age_disability,False,"Assumed the head's premiums and medical expenses are deductible and bring net income to zero. The head is not SNAP-disabled (no disability benefit), so there is no medical deduction, and TANF income leaves $237.09 net, not a $785 × 12 maximum." -us,scenario_100,snap,minimax-m3,prompt_ambiguity,age_disability,False,"Never subtracted the standard deduction, and then subtracted the full $393 net income from the maximum allotment instead of 30% of it, giving about $377/month. The benefit formula is maximum allotment minus 0.3 × net income." -us,scenario_100,snap,muse-spark-1.3,prompt_ambiguity,age_disability,False,"Used a $768 maximum allotment instead of $785 for FY2026 and $802.60 for October–December. It also calculated net income ($190) from wages only, without the TANF income or the $453.64 shelter deduction." -us,scenario_100,snap,muse-wonder,prompt_ambiguity,age_disability,False,"Applied a disabled-member excess medical deduction for a head who receives no disability benefit and left out the ~$505/month TANF income. Net income came to $97 instead of $237.09, and it used $785 for all 12 months." -us,scenario_100,snap,ox-alpha,prompt_ambiguity,age_disability,False,"Applied a $182/month medical deduction that included the child's expenses and counted the premium twice, for a head who is not SNAP-disabled. It also left out TANF income, which brought net income to $3 instead of $237.09." -us,scenario_100,snap,qwen-3.7-max,prompt_ambiguity,age_disability,False,"Double-counted the $710 overtime premium, which is already included in gross wages. Its $12,444 exceeds 12 times its own $766 maximum ($9,192), which no SNAP calculation can produce." -us,scenario_100,snap,qwen3.8-max,prompt_ambiguity,age_disability,False,"Claimed resources exceed SNAP limits, but $2,800 in bank assets is within limits and TANF-based categorical eligibility applies. The household gets about $714–$734/month." +us,scenario_100,snap,claude-fable-5,prompt_ambiguity,age_disability,False,"It counted only the $493/month of wages and left out the ~$505/month TANF cash income. It took no utility-allowance shelter deduction, as policyengine-us 2.60.0 does; the frozen reference's $453.64 excess shelter deduction comes from engine defect r30_snap_heat_and_eat_sua. It took a $94 excess medical deduction that policyengine-us 2.60.0 disallows because the head receives no qualifying disability benefit and has no qualifying veteran-status flag. The result was $89 of net income, against $691 on policyengine-us 2.60.0 (the frozen reference has $237.09). Its $785 for all 12 months matches the release's SNAP convention (c_snap_hold_fy2026)." +us,scenario_100,snap,claude-fable-5.1,prompt_ambiguity,age_disability,False,"Its net income of $1,040/year comes from wages alone. It omitted the TANF cash income and applied an excess medical deduction that policyengine-us 2.60.0 disallows, because the head receives no SSI or other disability benefit. It also used a $214 standard deduction instead of $209. Taking no utility-allowance shelter deduction matches policyengine-us 2.60.0; the frozen reference's $453.64 comes from engine defect r30_snap_heat_and_eat_sua. Its flat $785 allotment matches the release's SNAP convention (c_snap_hold_fy2026), which holds the FY2026 maximum for all 12 months." +us,scenario_100,snap,claude-haiku-4.5,prompt_ambiguity,age_disability,False,"It found the household eligible but never worked out net income or the benefit, and submitted an unexplained 'conservative' $1,908. policyengine-us 2.60.0 gives net income of $691 and $577/month, which is $6,924 for the year. The frozen reference's $237.09 net income and about $714–$734/month ($8,625.89) include the $453.64 shelter deduction from engine defect r30_snap_heat_and_eat_sua and the engine's projected FY2027 October–December allotment, and the output is excluded from scoring." +us,scenario_100,snap,claude-haiku-5.5,prompt_ambiguity,age_disability,False,"It returned $0 with no valid disqualifying reason. Assets of $2,800 are within the limits, the household is categorically eligible through TANF, and on policyengine-us 2.60.0 net income of $691 still leaves a $577/month benefit." +us,scenario_100,snap,claude-opus-4.7,prompt_ambiguity,age_disability,False,"Its working left out the ~$505/month TANF cash income. Taking no utility-allowance shelter deduction matches policyengine-us 2.60.0; the frozen reference's $453.64 excess shelter deduction comes from engine defect r30_snap_heat_and_eat_sua. It also applied a $141 medical deduction that double-counted the $564 premium and is not available, because the head is not a SNAP disabled member. It then cut its own $9,108 figure to $7,320 with no calculation behind the reduction." +us,scenario_100,snap,claude-opus-4.8,prompt_ambiguity,age_disability,False,"It used a $766 maximum allotment instead of the FY2026 $785, which the release's SNAP convention (c_snap_hold_fy2026) holds for all 12 months, and it computed net income from wages alone, without the TANF cash income. Taking no utility-allowance shelter deduction matches policyengine-us 2.60.0; the frozen reference's $453.64 comes from engine defect r30_snap_heat_and_eat_sua. It then lowered its $8,496 result to $8,316 with no supporting calculation." +us,scenario_100,snap,claude-opus-5,prompt_ambiguity,age_disability,False,"It estimated net income from wages, the earned income deduction and the standard deduction only. It never added the ~$505/month TANF cash income, so its rounded $8,300 does not match policyengine-us 2.60.0's $577/month ($6,924/year). Taking no utility-allowance shelter deduction matches that engine; the frozen reference's $453.64 comes from engine defect r30_snap_heat_and_eat_sua, and its $733.60 for Oct–Dec uses the engine's projected FY2027 allotment, which the release's SNAP convention (c_snap_hold_fy2026) replaces with FY2026 all year." +us,scenario_100,snap,claude-opus-5.5,prompt_ambiguity,age_disability,False,"It counted only wages ($493) and missed the ~$505/month TANF cash income; taking no utility-allowance shelter deduction matches policyengine-us 2.60.0, and the frozen reference's $453.64 comes from engine defect r30_snap_heat_and_eat_sua. It took a $94 medical deduction that policyengine-us 2.60.0 disallows because the head receives no SSI or SSDI, has no other qualifying benefit receipt, and has no qualifying veteran-status flag. Its net income of $92 compares with $691 on policyengine-us 2.60.0 (the frozen reference has $237.09), and it applied $785 for all 12 months." +us,scenario_100,snap,claude-sonnet-4.6,prompt_ambiguity,age_disability,False,"It treated the absence of rent as zero shelter cost, which matches policyengine-us 2.60.0; the frozen reference's $453.64 excess shelter deduction from the utility allowance comes from engine defect r30_snap_heat_and_eat_sua. It left the ~$505/month TANF cash income out of gross income and applied a $93.67 excess medical deduction that the engine disallows, because the head receives no disability benefit. With a $228 standard deduction instead of $209, its net income came to $72.67, against $691 on policyengine-us 2.60.0 (the frozen reference has $237.09)." +us,scenario_100,snap,claude-sonnet-5,prompt_ambiguity,age_disability,False,"Its $13,700 is above the maximum possible annual allotment of $9,420 for three people ($785 × 12 under the release's SNAP convention, c_snap_hold_fy2026), and it does not equal its own $766 × 12 = $9,192. It also deducted the $20,644 employer-sponsored insurance premium as a medical expense and ignored the TANF cash income." +us,scenario_100,snap,claude-sonnet-5.5,prompt_ambiguity,age_disability,False,"It brought net income close to zero with a disabled-member medical deduction that does not apply, because the head receives no disability benefit. It also left out the ~$505/month TANF cash income. On policyengine-us 2.60.0, which takes no utility-allowance shelter deduction, net income is $691 and the contribution $208, which leaves $577/month. The frozen reference's $237.09 and $71.10 include a $453.64 shelter deduction from engine defect r30_snap_heat_and_eat_sua." +us,scenario_100,snap,deepseek-v4-flash-0731,prompt_ambiguity,age_disability,False,"It added the $710 overtime premium on top of $5,915 in wages, even though the stated wages already include overtime. It counted the $564 premium twice in a medical deduction the head does not qualify for, and it left out the TANF cash income; taking no utility-allowance shelter deduction matches policyengine-us 2.60.0, and the frozen reference's $453.64 comes from engine defect r30_snap_heat_and_eat_sua. It also used a flat $797 allotment instead of the FY2026 $785, which the release's SNAP convention (c_snap_hold_fy2026) holds for all 12 months." +us,scenario_100,snap,deepseek-v4-pro,prompt_ambiguity,age_disability,False,"It correctly counted TANF as unearned income (estimating $458.54 against the actual ~$505) and took no utility-allowance shelter deduction, as policyengine-us 2.60.0 does (the frozen reference's $453.64 excess shelter deduction comes from engine defect r30_snap_heat_and_eat_sua), but it took a medical deduction that the engine disallows, because the head receives no disability benefit. Its net income came to $602, against $691 on policyengine-us 2.60.0, and its $768 maximum allotment is below the FY2026 $785 that the release's SNAP convention (c_snap_hold_fy2026) holds for all 12 months." +us,scenario_100,snap,deepseek-v4-pro-0813,prompt_ambiguity,age_disability,False,"Its submitted $9,037.20 contradicts its own stated $7,808.48. That derivation understated TANF at $335/month and applied a $140.67 medical deduction that policyengine-us 2.60.0 disallows, because the head receives no disability benefit; taking no utility-allowance shelter deduction matches that engine, and the frozen reference's $453.64 comes from engine defect r30_snap_heat_and_eat_sua. It also used a $198 standard deduction and a $768 maximum allotment instead of $209 and the FY2026 $785 that the release's SNAP convention (c_snap_hold_fy2026) holds for all 12 months." +us,scenario_100,snap,deepseek-v4.1-flash,prompt_ambiguity,age_disability,False,"It counted only wages, missing the ~$505/month TANF cash income. Taking no utility-allowance shelter deduction matches policyengine-us 2.60.0; the frozen reference's $453.64 comes from engine defect r30_snap_heat_and_eat_sua. It applied a $53.67 medical deduction that the engine disallows for a head without disability-benefit receipt, and it used an $805 allotment for all 12 months instead of the FY2026 $785, which the release's SNAP convention (c_snap_hold_fy2026) holds for all 12 months." +us,scenario_100,snap,gemini-3-flash-preview,prompt_ambiguity,age_disability,False,"It deducted $140/month of medical costs (counting the $564 premium twice) for a head who is not a SNAP disabled member. It also left out the TANF cash income; taking no utility-allowance shelter deduction matches policyengine-us 2.60.0, and the frozen reference's $453.64 comes from engine defect r30_snap_heat_and_eat_sua. Its net income of $54 compares with $691 on policyengine-us 2.60.0 (the frozen reference has $237.09), and its $781 maximum allotment is below the FY2026 $785." +us,scenario_100,snap,gemini-3.1-flash-lite-preview,prompt_ambiguity,age_disability,False,"It gave a near-maximum benefit with no income calculation and ignored the ~$505/month TANF cash income. With that income, policyengine-us 2.60.0 gives net income of $691 after deductions, and the $208 contribution brings the benefit to $577/month." +us,scenario_100,snap,gemini-3.1-pro-preview,prompt_ambiguity,age_disability,False,"It said the household gets close to the maximum allotment, yet submitted $6,128 (about $511/month), far below the $785 maximum, with no calculation to support it. policyengine-us 2.60.0 gives $577/month ($6,924/year). The frozen reference's $713.90/month for Jan–Sep and $733.60 for Oct–Dec include the $453.64 shelter deduction from engine defect r30_snap_heat_and_eat_sua and the engine's projected FY2027 October–December allotment." +us,scenario_100,snap,gemini-3.5-flash,prompt_ambiguity,age_disability,False,"It correctly counted TANF as unearned income and took no utility-allowance shelter deduction, as policyengine-us 2.60.0 does (the frozen reference's $453.64 excess shelter deduction comes from engine defect r30_snap_heat_and_eat_sua), but it applied a medical deduction that the engine disallows because the head receives no qualifying disability benefit, and it used a $768 maximum allotment instead of the FY2026 $785. Its implied net income was about $544, above the frozen reference's $237.09 and below the $691 policyengine-us 2.60.0 gives. Its benefit came to about $605/month, against $577/month on policyengine-us 2.60.0." +us,scenario_100,snap,gemini-3.5-flash-lite,prompt_ambiguity,age_disability,False,"It wrongly concluded that income and resource limits disqualify the household. Gross income is 45% of the poverty guideline, assets of $2,800 are within limits, and TANF gives categorical eligibility, so the benefit is positive: $577/month on policyengine-us 2.60.0." +us,scenario_100,snap,gemini-3.6-flash,prompt_ambiguity,age_disability,False,"It counted only wages plus a disabled-member medical deduction. It missed the ~$505/month TANF cash income and applied a medical deduction that policyengine-us 2.60.0 disallows without SSI or SSDI receipt, so its net income ended up well below the $691 that engine gives. Taking no utility-allowance shelter deduction matches that engine; the frozen reference's $453.64 comes from engine defect r30_snap_heat_and_eat_sua." +us,scenario_100,snap,gemini-3.7-flash,prompt_ambiguity,age_disability,False,"Its submitted $9,216 contradicts the 9,072 in its own reasoning, and neither figure comes from a calculation that includes the ~$505/month TANF cash income. On policyengine-us 2.60.0 that income produces net income of $691 and a $208 monthly contribution." +us,scenario_100,snap,gemini-3.8-flash,prompt_ambiguity,age_disability,False,"It used a $204 standard deduction and a medical deduction the head does not qualify for, and it left out the TANF cash income; taking no utility-allowance shelter deduction matches policyengine-us 2.60.0, and the frozen reference's $453.64 comes from engine defect r30_snap_heat_and_eat_sua. Its net income was $97, against $691 on policyengine-us 2.60.0, and its $768 maximum allotment is below the FY2026 $785 that the release's SNAP convention (c_snap_hold_fy2026) holds for all 12 months." +us,scenario_100,snap,gemini-4-argon,prompt_ambiguity,age_disability,False,"It brought net income to $0 using a medical deduction the head does not qualify for and ignored the ~$505/month TANF cash income, which leaves positive net income of $691 on policyengine-us 2.60.0. It also used a $768 maximum instead of the FY2026 $785, which the release's SNAP convention (c_snap_hold_fy2026) holds for all 12 months." +us,scenario_100,snap,glm-5.2,prompt_ambiguity,age_disability,False,"It deducted the $20,644 employer-sponsored insurance premium and other medical costs as a disabled-member medical deduction, but the head is not a SNAP disabled member. It ignored the TANF cash income, so it wrongly set net income to zero. Its $800 allotment for all 12 months is also above the FY2026 $785 maximum, which the release's SNAP convention (c_snap_hold_fy2026) holds for all 12 months." +us,scenario_100,snap,glm-5.3,prompt_ambiguity,age_disability,False,"It calculated net income of $179.34 from wages alone and missed the ~$505/month TANF cash income; taking no utility-allowance shelter deduction matches policyengine-us 2.60.0, and the frozen reference's $453.64 excess shelter deduction comes from engine defect r30_snap_heat_and_eat_sua. It then applied an $800 allotment to every month instead of the FY2026 $785, which the release's SNAP convention (c_snap_hold_fy2026) holds for all 12 months." +us,scenario_100,snap,gpt-5.4-mini,prompt_ambiguity,age_disability,False,"Its $12,588 (about $1,049/month) exceeds the three-person maximum allotment of $785/month, which the release's SNAP convention (c_snap_hold_fy2026) holds for all 12 months. It also never subtracted 30% of net income, which is $691 on policyengine-us 2.60.0." +us,scenario_100,snap,gpt-5.4-nano,prompt_ambiguity,age_disability,False,"It set SNAP to zero because no housing costs were listed, but SNAP does not require shelter costs to be eligible. On policyengine-us 2.60.0, which grants this household no utility allowance, the TANF-inclusive net income is $691 and the benefit $577/month; the frozen reference's $453.64 utility-allowance shelter deduction comes from engine defect r30_snap_heat_and_eat_sua." +us,scenario_100,snap,gpt-5.5,prompt_ambiguity,age_disability,False,"It used the disabled head's insurance premiums and medical costs to bring net income to zero. The head is not a SNAP disabled member (no SSI or SSDI), so no medical deduction applies, and the ~$505/month TANF cash income keeps net income at $691 on policyengine-us 2.60.0. It also used a $767 maximum instead of the FY2026 $785, which the release's SNAP convention (c_snap_hold_fy2026) holds for all 12 months." +us,scenario_100,snap,gpt-5.6-luna,prompt_ambiguity,age_disability,False,"It gave the full $785 maximum for 12 months on the assumption that countable income is very low. It ignored the ~$505/month TANF cash income, which leaves net income of $691 and a $208 contribution on policyengine-us 2.60.0. Its $785 for all 12 months matches the release's SNAP convention (c_snap_hold_fy2026)." +us,scenario_100,snap,gpt-5.6-sol,prompt_ambiguity,age_disability,False,"It wiped out net income with medical deductions for a disabled member, but the head receives no SSI or other disability benefit and is not a SNAP disabled member. It also ignored the TANF cash income, so it gave the $785 maximum instead of the $577/month ($785 − $208) policyengine-us 2.60.0 gives." +us,scenario_100,snap,gpt-5.6-terra,prompt_ambiguity,age_disability,False,"It counted SSI income the household does not receive: the head's $2,800 in assets exceeds the $2,000 SSI resource limit. It also applied a medical deduction that policyengine-us 2.60.0 disallows, because the head receives no disability benefit. Its $6,400 is below the $6,924 policyengine-us 2.60.0 gives, which takes no utility-allowance shelter deduction; the frozen reference's $8,625.89 includes a $453.64 shelter deduction from engine defect r30_snap_heat_and_eat_sua and is excluded from scoring." +us,scenario_100,snap,gpt-6-astra,prompt_ambiguity,age_disability,False,"It wiped out net income with insurance and medical deductions, but the head is not a SNAP disabled member because they receive no disability benefit. It also ignored the ~$505/month TANF cash income, which leaves net income of $691 on policyengine-us 2.60.0, so it gave the full $785 for 12 months instead of $577/month." +us,scenario_100,snap,gpt-6-luna,prompt_ambiguity,age_disability,False,"It applied a single $710.92 monthly benefit to all 12 months; holding one schedule all year matches the release's SNAP convention (c_snap_hold_fy2026), and the frozen reference's $733.60 for Oct–Dec 2026 uses the engine's projected FY2027 $802.60 allotment. Its derivation assumed no TANF income. Assuming no shelter costs matches policyengine-us 2.60.0, which with TANF counted gives $577/month; the frozen reference's $453.64 utility-allowance shelter deduction comes from engine defect r30_snap_heat_and_eat_sua." +us,scenario_100,snap,gpt-6-sol,prompt_ambiguity,age_disability,False,"It counted TANF as income and gave no utility-allowance shelter deduction, as policyengine-us 2.60.0 does; the frozen reference's $453.64 excess shelter deduction comes from engine defect r30_snap_heat_and_eat_sua. Its benefit of $618/month is above the $577/month policyengine-us 2.60.0 gives." +us,scenario_100,snap,gpt-6.1-sol,prompt_ambiguity,age_disability,False,"It counted TANF income and explicitly applied no shelter deduction, as policyengine-us 2.60.0 does; the frozen reference's $453.64 excess shelter deduction comes from engine defect r30_snap_heat_and_eat_sua. It took a medical deduction that policyengine-us 2.60.0 disallows, because the head receives no SSI or other disability benefit. Its $785 × 12 annualization matches the release's SNAP convention (c_snap_hold_fy2026)." +us,scenario_100,snap,gpt-6.1-terra,prompt_ambiguity,age_disability,False,"It counted TANF and a disability medical deduction and took no utility-allowance shelter deduction, as policyengine-us 2.60.0 does; the frozen reference's $453.64 excess shelter deduction comes from engine defect r30_snap_heat_and_eat_sua. Its $7,764 is above the $6,924 policyengine-us 2.60.0 gives. The medical deduction does not apply because the head receives no SSI or SSDI." +us,scenario_100,snap,grok-4.3,prompt_ambiguity,age_disability,False,"It returned $0 without calculating anything from the listed inputs. The household qualifies, and policyengine-us 2.60.0 gives net income of $691 and $577/month." +us,scenario_100,snap,grok-4.5,prompt_ambiguity,age_disability,False,"It used a $198 standard deduction, a $766 maximum allotment and a medical deduction (with the $564 premium counted twice) for a head who is not a SNAP disabled member. It left out the TANF cash income, which produced $56/month of net income against $691 on policyengine-us 2.60.0. Taking no utility-allowance shelter deduction matches that engine; the frozen reference's $453.64 comes from engine defect r30_snap_heat_and_eat_sua." +us,scenario_100,snap,grok-4.6,prompt_ambiguity,age_disability,False,"It set net income to $0 through an excess medical deduction the head does not qualify for, and it ignored the ~$505/month TANF cash income. It also used a $766 maximum allotment instead of the FY2026 $785, which the release's SNAP convention (c_snap_hold_fy2026) holds for all 12 months." +us,scenario_100,snap,grok-4.7,prompt_ambiguity,age_disability,False,"It deducted a $1,688/year excess medical amount, with the $564 premium counted twice, for a head who is not a SNAP disabled member. It omitted the TANF cash income and used a flat $787 allotment ($9,444/year). Taking no utility-allowance shelter deduction matches policyengine-us 2.60.0; the frozen reference's $453.64 comes from engine defect r30_snap_heat_and_eat_sua." +us,scenario_100,snap,grok-build-0.1,prompt_ambiguity,age_disability,False,It submitted the $805 monthly allotment as the annual amount instead of summing 12 months. It also set net income to $0 through a medical deduction the head does not qualify for and ignored the TANF income that produces a $208 contribution on policyengine-us 2.60.0. +us,scenario_100,snap,inkling,prompt_ambiguity,age_disability,False,"It reached net income near $50 with a disabled-member medical deduction the head does not qualify for, and it left out the ~$505/month TANF cash income. On policyengine-us 2.60.0, which takes no utility-allowance shelter deduction, net income is $691, which gives $577/month. The frozen reference's $237.09 and $713.90 include a $453.64 shelter deduction from engine defect r30_snap_heat_and_eat_sua." +us,scenario_100,snap,kimi-k2.6,parse_contract_failure,missing_output,False,"It submitted no SNAP value and no explanation, so there was no answer to score." +us,scenario_100,snap,kimi-k3,prompt_ambiguity,age_disability,False,"It set net income to zero with deductions for the disabled head's premiums and medical costs, but the head receives no disability benefit and is not a SNAP disabled member. It also ignored the TANF cash income, so it gave the $785 maximum instead of subtracting the $208 contribution policyengine-us 2.60.0 computes." +us,scenario_100,snap,minimax-m3,prompt_ambiguity,age_disability,False,"It treated $393 (wages after the 20% earned income deduction, before the standard deduction) as net income. It then cut the benefit to $377/month, which does not follow from $766 − 30% × $393. It also left out the TANF income. Taking no utility-allowance shelter deduction matches policyengine-us 2.60.0; the frozen reference's $453.64 comes from engine defect r30_snap_heat_and_eat_sua." +us,scenario_100,snap,muse-spark-1.3,prompt_ambiguity,age_disability,False,"It multiplied a single $710.90 monthly benefit by 12; holding one allotment all year matches the release's SNAP convention (c_snap_hold_fy2026), and the frozen reference's $733.60 for Oct–Dec 2026 uses the engine's projected FY2027 $802.60 allotment. Its net income came from wages less the standard and earned income deductions, without the TANF cash income. Taking no utility-allowance shelter deduction matches policyengine-us 2.60.0; the frozen reference's $453.64 comes from engine defect r30_snap_heat_and_eat_sua." +us,scenario_100,snap,muse-wonder,prompt_ambiguity,age_disability,False,"It took an excess medical deduction for a disabled member the head does not qualify for, and it left out the ~$505/month TANF cash income. Its net income was $97, against $691 on policyengine-us 2.60.0, which takes no utility-allowance shelter deduction; the frozen reference's $453.64 shelter deduction comes from engine defect r30_snap_heat_and_eat_sua. Its $785 for all 12 months matches the release's SNAP convention (c_snap_hold_fy2026)." +us,scenario_100,snap,ox-alpha,prompt_ambiguity,age_disability,False,"It deducted $182/month of medical costs, including the second child's $500 and the $564 premium counted twice, as a disabled-member deduction the head does not qualify for. It ignored the TANF cash income, so it got net income of $3, against $691 on policyengine-us 2.60.0." +us,scenario_100,snap,qwen-3.7-max,prompt_ambiguity,age_disability,False,"It added the $710 overtime premium on top of wages that already include it. Its $12,444 is also well above its own $766 × 12 = $9,192 and above the legal three-person maximum. On policyengine-us 2.60.0 the benefit is $785 − $208 = $577 for every month." +us,scenario_100,snap,qwen3.8-max,prompt_ambiguity,age_disability,False,"It wrongly concluded that resources exceed SNAP limits. The $2,800 in bank assets is within the resource limit, the vehicle is excluded, and TANF-based categorical eligibility applies, so the household gets $577/month on policyengine-us 2.60.0." us,scenario_100,ssi,claude-fable-5,llm_error,categorical_eligibility,False,"The model treated the head's generic disability fact as satisfying SSI's categorical disability requirement and proceeded directly to the earned-income calculation. PolicyEngine's SSI-specific aged/blind/disabled indicator is false for the head, so no SSI benefit-rate or income-exclusion calculation applies; its submitted value also contradicts its own stated $9,480 calculation." us,scenario_100,ssi,gemini-3.1-pro-preview,llm_error,categorical_eligibility,False,"The model equated the head's generic disability status with SSI categorical eligibility. The head's SSI-specific aged/blind/disabled indicator is false, so the earned-income reduction it applied is irrelevant and SSI is zero." us,scenario_100,ssi,gpt-5.5,llm_error,categorical_eligibility,False,"The model assumed the head was an SSI-qualified disabled adult and subtracted countable earnings from a federal benefit maximum. The head fails SSI's aged, blind, or qualifying-disabled criterion, so the calculation stops before income exclusions or the federal benefit rate are applied." @@ -8643,104 +8831,106 @@ us,scenario_100,ssi,grok-build-0.1,llm_error,categorical_eligibility,False,"The us,scenario_100,ssi,kimi-k2.6,parse_contract_failure,missing_output,False,"The model supplied no SSI value or explanation, violating the required structured-output contract." us,scenario_100,ssi,ox-alpha,llm_error,categorical_eligibility,False,"The model assumed the 46-year-old head's generic disability status met SSI's qualifying-disability test and then calculated countable wages. The SSI-specific categorical indicator is false, so the head is ineligible regardless of the wage calculation; neither child qualifies either." us,scenario_100,ssi,qwen-3.7-max,llm_error,categorical_eligibility,False,"The model treated the generic disability input as SSI categorical eligibility and therefore performed an income-reduction calculation that should never occur. It also added the separately listed overtime premium to annual gross wages and invented an IRWE adjustment despite instructions not to infer unlisted expenses, but categorical ineligibility alone makes SSI zero." -us,scenario_100,state_refundable_credits,claude-fable-5,llm_error,thresholds_rates,False,"The model applied a 10% Montana EITC rate instead of the 2026 rate of 20%. It also switched among earned-income figures ($2,646, $2,056) instead of settling on $2,055.72, which is wages net of the 401(k) deferral. Its final $265 matches none of its own intermediate figures. The correct figure is 20% × $822.29 = $164.46." -us,scenario_100,state_refundable_credits,claude-fable-5.1,llm_error,thresholds_rates,False,"The model correctly put the federal EITC at about $822 by removing the 401(k) deferral from earned income. It then applied the old 10% Montana EITC rate instead of the 2026 rate of 20%, which halved the credit to $82.24 instead of $164.46." -us,scenario_100,state_refundable_credits,claude-haiku-4.5,llm_error,state_local_rule,False,"The model said Montana has no earned income tax credit. In fact Montana has a refundable state EITC equal to 20% of the federal EITC in 2026. On the $822.29 federal EITC from $2,055.72 of earned income with two children, that is $164.46. Low income does not block a refundable credit." -us,scenario_100,state_refundable_credits,claude-haiku-5.5,llm_error,state_local_rule,False,"The model gave no reasoning and reported $0, which means it left out Montana's refundable EITC. That credit is 20% of the $822.29 federal EITC, or $164.46." -us,scenario_100,state_refundable_credits,claude-opus-4.7,llm_error,thresholds_rates,False,"The model computed the federal EITC on gross wages ($2,366) without excluding the $3,859 traditional 401(k) deferral, so it missed the correct earned income of $2,055.72 and EITC of $822.29. It applied 10% instead of Montana's 2026 rate of 20%. It then reported $297, which does not match its own $237 figure." -us,scenario_100,state_refundable_credits,claude-opus-4.8,llm_error,state_local_rule,False,"The model acknowledged that a positive federal EITC and a Montana EITC apply, but it entered $0 as a 'conservative' choice. Montana's refundable EITC equals 20% of the $822.29 federal EITC, or $164.46." -us,scenario_100,state_refundable_credits,claude-opus-5,llm_error,state_local_rule,False,"The model treated the Montana EITC as nonrefundable and zeroed it because the household has no tax liability. The Montana EITC is refundable and pays 20% of the $822.29 federal EITC, or $164.46, regardless of liability." -us,scenario_100,state_refundable_credits,claude-opus-5.5,llm_error,thresholds_rates,False,"The model correctly put the federal EITC at about $822 by removing the 401(k) deferral from earned income. It then applied the old 10% Montana EITC rate instead of the 2026 rate of 20%, which gave $82.24 instead of $164.46." -us,scenario_100,state_refundable_credits,claude-sonnet-4.6,llm_error,thresholds_rates,False,"The model used gross wages of $5,915 as EITC earned income, even though it noted the 401(k) reduces wages to $2,056. Traditional 401(k) deferrals are excluded from earned income, so the federal EITC is $822.29, not $2,366. It also applied 10% instead of Montana's 2026 rate of 20%." -us,scenario_100,state_refundable_credits,claude-sonnet-5,llm_error,state_local_rule,False,"The model said the Montana EITC is nonrefundable. It is refundable and pays 20% of the $822.29 federal EITC, or $164.46, even with zero state liability." -us,scenario_100,state_refundable_credits,claude-sonnet-5.5,llm_error,thresholds_rates,False,"The model applied 10% instead of Montana's 2026 rate of 20%. It also based the federal EITC on gross wages ($2,366) instead of $2,055.72, which is wages net of the excluded $3,859 traditional 401(k) deferral and gives a federal EITC of $822.29." -us,scenario_100,state_refundable_credits,deepseek-v4-flash-0731,llm_error,thresholds_rates,False,"The model used a 12% Montana EITC rate instead of the 2026 rate of 20%. It also used a federal EITC of $2,650 instead of $822.29, which is 40% of the $2,055.72 left after excluding the 401(k) deferral from wages." -us,scenario_100,state_refundable_credits,deepseek-v4-pro,llm_error,thresholds_rates,False,"The model applied 10% instead of Montana's 2026 rate of 20%. It also used a federal EITC of $371 instead of $822.29, which is 40% of $2,055.72 of earned income for a filer with two children." -us,scenario_100,state_refundable_credits,deepseek-v4-pro-0813,llm_error,thresholds_rates,False,"The model used Montana's old 3% EITC rate instead of the 2026 rate of 20% on the roughly $822 federal EITC. It also added a $1,200 Montana child tax credit that is not among this household's refundable credits. The correct total is $164.46, all of it EITC." -us,scenario_100,state_refundable_credits,deepseek-v4.1-flash,llm_error,state_local_rule,False,"The model said no Montana refundable credits apply, which overlooks the refundable Montana EITC. That credit is 20% of the $822.29 federal EITC, or $164.46." -us,scenario_100,state_refundable_credits,gemini-3-flash-preview,llm_error,thresholds_rates,False,"The model applied 10% instead of Montana's 2026 rate of 20%. It also based the federal EITC on gross wages ($2,366) without excluding the $3,859 traditional 401(k) deferral, which leaves earned income of $2,055.72 and a federal EITC of $822.29." -us,scenario_100,state_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,state_local_rule,False,"The model said no Montana refundable credits apply and missed the refundable Montana EITC. That credit is 20% of the $822.29 federal EITC, or $164.46." -us,scenario_100,state_refundable_credits,gemini-3.1-pro-preview,llm_error,state_local_rule,False,"The model claimed Montana has no refundable EITC and treated the head as having zero earned income. Montana's refundable EITC pays 20% of the federal EITC, and the head has $2,055.72 of earned income after the 401(k) exclusion, which gives a federal EITC of $822.29 and a Montana EITC of $164.46." -us,scenario_100,state_refundable_credits,gemini-3.5-flash,llm_error,credit_phaseout,False,"The model set the federal EITC to $0. A filer with two qualifying children and $2,055.72 of earned income is in the 40% phase-in range and gets $822.29. Montana's refundable EITC of 20% of that is $164.46." -us,scenario_100,state_refundable_credits,gemini-3.5-flash-lite,llm_error,state_local_rule,False,"The model gave no reasoning and reported $0, which leaves out Montana's refundable EITC. That credit is 20% of the $822.29 federal EITC, or $164.46." -us,scenario_100,state_refundable_credits,gemini-3.6-flash,llm_error,taxable_income_or_deductions,False,"The model used the correct 20% Montana rate but based the federal EITC on gross wages ($2,366). The $3,859 traditional 401(k) deferral is excluded from earned income, so earned income is $2,055.72, the federal EITC is $822.29, and the Montana credit is $164.46." -us,scenario_100,state_refundable_credits,gemini-3.7-flash,llm_error,thresholds_rates,False,"The model's explanation applies Montana's old 3% rate to a gross-wage federal EITC of $2,366 to get $70.98, but it submitted $0. The correct steps are a 20% rate on the $822.29 federal EITC, which uses earned income net of the 401(k) deferral, giving $164.46." -us,scenario_100,state_refundable_credits,gemini-3.8-flash,llm_error,state_local_rule,False,"The model claimed PolicyEngine does not model Montana refundable credits. PolicyEngine computes the refundable Montana EITC as 20% of the federal EITC, which here is $164.46." -us,scenario_100,state_refundable_credits,gemini-4-argon,llm_error,thresholds_rates,False,"The model applied 10% instead of Montana's 2026 rate of 20%. It also based the federal EITC on gross wages ($2,366) instead of $2,055.72 net of the excluded 401(k) deferral, which gives a federal EITC of $822.29." -us,scenario_100,state_refundable_credits,glm-5.2,llm_error,state_local_rule,False,"The model claimed Montana has no state individual income tax, which is false. Montana levies an income tax and pays a refundable EITC of 20% of the federal EITC, which is $164.46 here." -us,scenario_100,state_refundable_credits,glm-5.3,llm_error,thresholds_rates,False,"The model used Montana's outdated 3% EITC rate instead of the 2026 rate of 20%. It also built the federal EITC on gross wages ($2,366) instead of the $2,055.72 left after excluding the 401(k) deferral, which gives a federal EITC of $822.29." -us,scenario_100,state_refundable_credits,gpt-5.4-mini,llm_error,state_local_rule,False,"The model found no Montana refundable credits and missed the refundable state EITC. That credit is 20% of the $822.29 federal EITC, or $164.46." -us,scenario_100,state_refundable_credits,gpt-5.4-nano,llm_error,state_local_rule,False,"The model assumed no positive Montana refundable credit for this low-income filer. Low earned income with two children produces a federal EITC of $822.29, and Montana refunds 20% of it, or $164.46." -us,scenario_100,state_refundable_credits,gpt-5.5,llm_error,thresholds_rates,False,"The model put the federal EITC at $4,207, which is far above 40% of the $2,055.72 earned income after the 401(k) exclusion; the correct figure is $822.29. It also applied 10% instead of Montana's 2026 rate of 20%." -us,scenario_100,state_refundable_credits,gpt-5.6-luna,llm_error,thresholds_rates,False,"The model applied 10% instead of Montana's 2026 rate of 20%. It also used a gross-wage federal EITC of $2,366 instead of $822.29, which comes from earned income net of the $3,859 traditional 401(k) deferral." -us,scenario_100,state_refundable_credits,gpt-5.6-sol,llm_error,thresholds_rates,False,"The model added a $1,200 Montana young-child credit that is not part of this household's refundable credits, which consist only of the Montana EITC. It also computed that EITC as 10% of a gross-wage federal EITC of $2,366 instead of 20% of the $822.29 federal EITC." -us,scenario_100,state_refundable_credits,gpt-5.6-terra,llm_error,thresholds_rates,False,"The model added a $1,200 Montana young-child credit that is not part of this household's refundable credits. It also used a 10% rate on a gross-wage federal EITC of $2,366 instead of 20% of $822.29, the federal EITC based on earned income net of the 401(k) deferral." -us,scenario_100,state_refundable_credits,gpt-6-luna,llm_error,taxable_income_or_deductions,False,"The model added $1,800 of Montana child tax credit for both children, which is not part of this household's refundable credits. It also took 20% of a gross-wage federal EITC of $2,366 instead of 20% of $822.29, the federal EITC after excluding the $3,859 traditional 401(k) deferral from earned income." -us,scenario_100,state_refundable_credits,gpt-6-sol,llm_error,taxable_income_or_deductions,False,"The model used the correct 20% Montana rate but based the federal EITC on $5,915 of gross wages. Traditional 401(k) deferrals are excluded from earned income, so earned income is $2,055.72, the federal EITC is $822.29, and the Montana credit is $164.46." -us,scenario_100,state_refundable_credits,grok-4.3,llm_error,state_local_rule,False,"The model said no Montana refundable credits apply and missed the refundable Montana EITC. That credit is 20% of the $822.29 federal EITC, or $164.46." -us,scenario_100,state_refundable_credits,grok-4.5,llm_error,state_local_rule,False,"The model claimed Montana has no state EITC. Montana has a refundable EITC equal to 20% of the federal EITC in 2026, which is $164.46 here." -us,scenario_100,state_refundable_credits,grok-4.6,llm_error,state_local_rule,False,"The model claimed Montana has no state EITC and looked only at property-tax credits. Montana's refundable EITC pays 20% of the $822.29 federal EITC, or $164.46." -us,scenario_100,state_refundable_credits,grok-4.7,llm_error,state_local_rule,False,"The model correctly ruled out the elderly homeowner/renter credit but wrongly claimed Montana has no state EITC. Montana's refundable EITC equals 20% of the $822.29 federal EITC, or $164.46." -us,scenario_100,state_refundable_credits,grok-build-0.1,llm_error,state_local_rule,False,"The model said no Montana refundable credits apply and missed the refundable Montana EITC. That credit is 20% of the $822.29 federal EITC, or $164.46." -us,scenario_100,state_refundable_credits,inkling,llm_error,thresholds_rates,False,"The model added a $1,200 Montana child tax credit that is not part of this household's refundable credits. It also applied 10% to a federal EITC of about $750 instead of 20% to the $822.29 federal EITC." -us,scenario_100,state_refundable_credits,kimi-k2.6,llm_error,state_local_rule,False,"The model claimed Montana has no state EITC. Montana's refundable EITC pays 20% of the $822.29 federal EITC, or $164.46, with no rent or property-tax facts needed." -us,scenario_100,state_refundable_credits,kimi-k3,llm_error,thresholds_rates,False,"The model applied 10% instead of Montana's 2026 rate of 20%. It also used a gross-wage federal EITC of $2,366 instead of $822.29, which comes from earned income of $2,055.72 after excluding the 401(k) deferral." -us,scenario_100,state_refundable_credits,minimax-m3,llm_error,state_local_rule,False,"The model claimed Montana has no state income tax, which is false. Montana has an income tax with a refundable EITC of 20% of the federal EITC, which is $164.46 here." -us,scenario_100,state_refundable_credits,muse-spark-1.3,llm_error,thresholds_rates,False,"The model applied 10% instead of Montana's 2026 rate of 20%. It also based the federal EITC on gross wages ($2,366) instead of $2,055.72 net of the excluded 401(k) deferral, which gives a federal EITC of $822.29." -us,scenario_100,state_refundable_credits,muse-wonder,llm_error,state_local_rule,False,"The model treated Montana's earned income credit as nonrefundable. It is refundable and pays 20% of the $822.29 federal EITC, or $164.46, even with zero liability." -us,scenario_100,state_refundable_credits,ox-alpha,llm_error,thresholds_rates,False,"The model applied 10% instead of Montana's 2026 rate of 20%. It also used a gross-wage federal EITC of $2,366 instead of $822.29, which comes from earned income net of the $3,859 traditional 401(k) deferral." -us,scenario_100,state_refundable_credits,qwen-3.7-max,llm_error,state_local_rule,False,"The model claimed Montana has no earned income tax credit. Montana's refundable EITC equals 20% of the federal EITC, which is $164.46 on the household's $822.29 federal EITC." -us,scenario_100,state_refundable_credits,qwen3.8-max,llm_error,state_local_rule,False,"The model said no Montana refundable credits apply and missed the refundable Montana EITC. That credit is 20% of the $822.29 federal EITC, or $164.46." -us,scenario_100,tanf,claude-fable-5,llm_error,thresholds_rates,False,"Its own reasoning found eligibility and a benefit of about $368/month, but it then switched to $0 by asserting that income exceeded the standard after disregards. Countable earnings are only $219.69/month against a payment standard of about $725, which leaves about $505/month." -us,scenario_100,tanf,claude-fable-5.1,llm_error,categorical_eligibility,False,"It assumed Montana TANF is not modeled. In fact the program is modeled and pays about $725 minus $219.69 in countable earnings, roughly $505/month, or $6,064.96 a year." -us,scenario_100,tanf,claude-haiku-4.5,llm_error,asset_resource,False,"It counted the household as 4 people instead of 3, claimed that $5,915 of wages exceeds the income limit, and applied a $2,000 asset limit. Montana's TANF resource limit is $3,000, so $2,800 passes. Countable income of $219.69/month is well below the roughly $725 payment standard." -us,scenario_100,tanf,claude-haiku-5.5,llm_error,categorical_eligibility,False,"It treated TANF as payable only if receipt was listed, but the prompt says to assume take-up. The eligible 3-person unit receives the roughly $725 standard minus $219.69 in countable earnings, which is $6,064.96 a year." -us,scenario_100,tanf,claude-opus-4.7,llm_error,categorical_eligibility,False,"It defaulted to $0 by citing vague work-requirement and asset concerns. Montana excludes the vehicle, the $2,800 in bank assets is under the $3,000 limit, and $219.69 of countable earnings leaves about $505/month payable." -us,scenario_100,tanf,claude-opus-4.8,llm_error,thresholds_rates,False,"Its $595/month (about $7,140 a year) does not actually subtract the $219.69 of countable earnings left after the $200 plus 25% disregard. The correct figure is a payment standard of about $725 minus $219.69, or about $505/month." -us,scenario_100,tanf,claude-opus-5,llm_error,categorical_eligibility,False,"It asserted that PolicyEngine gives no Montana TANF benefit. The household meets the $3,000 resource test, and $219.69 of countable earnings against a standard of about $725 yields $6,064.96 a year." -us,scenario_100,tanf,claude-opus-5.5,llm_error,thresholds_rates,False,"Its disregard math ($219.69 countable) was right, but it used an estimated $730 payment standard instead of the engine's roughly $725.10 and rounded to $510/month. That gives $6,120 instead of $6,064.96." -us,scenario_100,tanf,claude-sonnet-4.6,llm_error,asset_resource,False,"It applied a $1,000 liquid-asset limit. Montana's TANF resource limit is $3,000, so the $2,800 bank balance passes and the household receives about $505/month." -us,scenario_100,tanf,claude-sonnet-5,llm_error,thresholds_rates,False,"It used a $327/month maximum grant, far below Montana's 2026 three-person payment standard of about $725. It also never subtracted the $219.69 of countable earnings, so its $3,924 is wrong on both the standard and the income offset." -us,scenario_100,tanf,claude-sonnet-5.5,llm_error,categorical_eligibility,False,"It assumed Montana TANF is not modeled. The engine computes eligibility and pays about $725 minus $219.69 in countable earnings each month, or $6,064.96 a year." -us,scenario_100,tanf,deepseek-v4-flash-0731,llm_error,asset_resource,False,"It added the $1,981 vehicle to the bank balance as a countable resource. Montana TANF excludes the vehicle, so countable resources are $2,800, which is under the $3,000 limit." -us,scenario_100,tanf,deepseek-v4-pro,llm_error,thresholds_rates,False,"It used a $605 payment standard and a $200 plus 50% disregard. Montana uses about $725 and a $200 plus 25% disregard, which puts countable income at $219.69, not $146.46." -us,scenario_100,tanf,deepseek-v4-pro-0813,llm_error,thresholds_rates,False,"It submitted $0, which contradicts its own explanation of $4,023.75. That $4,023.75 also relied on a $555 payment standard instead of the roughly $725 three-person standard, even though its $219.69 countable-income figure was correct." -us,scenario_100,tanf,deepseek-v4.1-flash,llm_error,thresholds_rates,False,"It used a $500 payment standard and a 50% disregard of earnings above $200. The correct inputs are a standard of about $725 and a 25% disregard, giving $219.69 of countable income and about $505/month." -us,scenario_100,tanf,gemini-3-flash-preview,llm_error,thresholds_rates,False,"Its disregard math was correct ($220 countable), but it used an outdated $588 three-person payment standard instead of the 2026 figure of about $725. That understates the benefit by about $137/month." -us,scenario_100,tanf,gemini-3.1-flash-lite-preview,llm_error,categorical_eligibility,False,"It denied eligibility without stating any rule. The 3-person unit passes the $3,000 resource test, and countable earnings of $219.69/month leave about $505/month under the roughly $725 standard." -us,scenario_100,tanf,gemini-3.1-pro-preview,llm_error,categorical_eligibility,False,"It assumed SSI receipt, but the head's $2,800 bank balance exceeds SSI's $2,000 resource limit, so there is no SSI. TANF is payable to the 3-person unit at about $505/month." -us,scenario_100,tanf,gemini-3.5-flash,llm_error,thresholds_rates,False,"It applied a $200 plus 50% disregard, giving $146.46 countable, against a $588 standard. Montana uses a 25% remainder disregard ($219.69 countable) and a 2026 standard of about $725." -us,scenario_100,tanf,gemini-3.5-flash-lite,llm_error,categorical_eligibility,False,"It output $0 with no reasoning. The household passes the resource test, and the roughly $725 standard minus $219.69 of countable earnings gives $6,064.96 a year." -us,scenario_100,tanf,gemini-3.6-flash,llm_error,thresholds_rates,False,"Its $5,298.48 matches a $588 standard minus a $200 plus 50% disregard. The engine uses a standard of about $725 and a 25% remainder disregard, which gives $219.69 countable." -us,scenario_100,tanf,gemini-3.7-flash,llm_error,thresholds_rates,False,"It submitted $0 even though its own explanation found the household eligible with a $4,824 benefit. That $402/month also understates the correct roughly $725 standard minus $219.69 countable earnings, which is about $505/month." -us,scenario_100,tanf,gemini-3.8-flash,llm_error,categorical_eligibility,False,"It claimed Montana TANF is not modeled in PolicyEngine. The engine computes a $6,064.96 benefit from the roughly $725 three-person standard minus $219.69 of countable earnings." -us,scenario_100,tanf,gemini-4-argon,llm_error,thresholds_rates,False,"Its $511/month implies a payment standard of about $730.69 against $219.69 of countable earnings. The engine's three-person standard is about $725.10, so the model overstates the benefit by $67 a year." -us,scenario_100,tanf,glm-5.2,llm_error,thresholds_rates,False,"It added the $710 FLSA overtime premium on top of wages that already include overtime, then claimed countable income exceeds the standard. After the $200 plus 25% disregard, countable earnings are only $219.69/month, well under the roughly $725 standard." -us,scenario_100,tanf,glm-5.3,llm_error,categorical_eligibility,False,"It asserted that Montana TANF produces no positive benefit in PolicyEngine. The household is eligible and receives about $725 minus $219.69 each month, or $6,064.96 a year." -us,scenario_100,tanf,gpt-5.4-mini,llm_error,categorical_eligibility,False,It required TANF to be listed as payable instead of assuming take-up. The 3-person unit meets the income and resource tests and is owed about $505/month. -us,scenario_100,tanf,gpt-5.4-nano,llm_error,categorical_eligibility,False,"It treated the lack of an explicit TANF trigger as ineligibility. Two dependent children plus low earnings and $2,800 in resources qualify the household for about $505/month." -us,scenario_100,tanf,gpt-5.5,llm_error,thresholds_rates,False,"Its $150 countable income reflects a 50% remainder disregard, and its $438 grant implies a payment standard of about $588. Montana uses a 25% disregard ($219.69 countable) and a standard of about $725." -us,scenario_100,tanf,gpt-5.6-luna,llm_error,thresholds_rates,False,"Its $359.50/month implies a payment standard of about $579 net of $219.69 countable earnings. The 2026 three-person standard is about $725, which gives about $505/month." -us,scenario_100,tanf,gpt-5.6-sol,llm_error,thresholds_rates,False,"Its $4,419.75 is the outdated $588 three-person payment standard minus $219.69 of countable earnings. The engine's 2026 standard is about $725/month." -us,scenario_100,tanf,gpt-5.6-terra,llm_error,other,False,"It counted SSI income that does not exist: the head's $2,800 bank balance exceeds SSI's $2,000 resource limit. With only $219.69 of countable earnings, TANF pays about $505/month." -us,scenario_100,tanf,gpt-6-astra,llm_error,thresholds_rates,False,"Its method was right ($200 plus 25% disregard, $2,636.25 of annual countable earnings, vehicle excluded), but it used a whole-dollar $725.00 standard. The engine's standard is about $725.10/month, so the model came out $1.21 short a year." -us,scenario_100,tanf,gpt-6-luna,llm_error,thresholds_rates,False,"Its $5,298 matches a $588 standard minus a $200 plus 50% disregard ($146.46 countable). The engine uses a standard of about $725 and a 25% remainder disregard ($219.69 countable)." -us,scenario_100,tanf,gpt-6-sol,llm_error,thresholds_rates,False,"It correctly computed $219.69 of countable earnings, but subtracted them from an outdated $588 payment standard instead of the 2026 three-person standard of about $725." -us,scenario_100,tanf,gpt-6.1-sol,llm_error,thresholds_rates,False,"It correctly applied the $200 plus 25% disregard and the asset test, but explicitly used a $588 payment standard instead of the roughly $725 2026 three-person standard. That understates the benefit by about $1,645 a year." -us,scenario_100,tanf,grok-4.3,llm_error,categorical_eligibility,False,"It never computed TANF and defaulted to $0. The eligible 3-person unit receives the roughly $725 standard minus $219.69 of countable earnings, which is $6,064.96 a year." -us,scenario_100,tanf,grok-4.5,llm_error,thresholds_rates,False,It used an outdated $588 payment standard instead of the roughly $725 2026 three-person standard. Its $220 countable income was correct. -us,scenario_100,tanf,grok-4.6,llm_error,thresholds_rates,False,"It subtracted $220 of countable earnings from a $588 standard, but Montana's 2026 three-person standard is about $725, which gives about $505/month." -us,scenario_100,tanf,grok-4.7,llm_error,thresholds_rates,False,"Its disregard math ($219.6875) and resource test were right, but it used a $588 payment standard instead of the 2026 standard of about $725.10." -us,scenario_100,tanf,grok-build-0.1,llm_error,thresholds_rates,False,"It used a $675 maximum grant instead of the roughly $725 three-person standard, which understates the monthly benefit by about $50." -us,scenario_100,tanf,inkling,llm_error,thresholds_rates,False,It applied the correct $200 plus 25% disregard but used an outdated $588 maximum grant instead of the 2026 standard of about $725. -us,scenario_100,tanf,kimi-k2.6,parse_contract_failure,missing_output,False,"It submitted no TANF value or explanation, so the answer was missing." -us,scenario_100,tanf,kimi-k3,llm_error,thresholds_rates,False,"Its countable earnings ($219.6875) and resource test were right, but it used a $588 three-person grant instead of the 2026 standard of about $725.10." -us,scenario_100,tanf,minimax-m3,llm_error,thresholds_rates,False,"It assumed Montana TANF pays only $50–$200/month and that earnings wipe it out. The three-person standard is about $725, and countable earnings after the $200 plus 25% disregard are only $219.69, leaving about $505/month." -us,scenario_100,tanf,muse-spark-1.3,llm_error,thresholds_rates,False,"Its $434/month implies a payment standard of about $654 against $219.69 of countable earnings. The engine's 2026 three-person standard is about $725, which gives about $505/month." -us,scenario_100,tanf,muse-wonder,llm_error,thresholds_rates,False,"Its $368/month reflects a $588 payment standard minus $220 of countable earnings. The correct 2026 standard is about $725, which gives about $505/month." -us,scenario_100,tanf,ox-alpha,llm_error,other,False,"It counted about $780/month of SSI as unearned income, but the head's $2,800 bank balance exceeds SSI's $2,000 resource limit, so SSI is $0. With only $219.69 of countable earnings, TANF pays about $505/month." -us,scenario_100,tanf,qwen-3.7-max,llm_error,thresholds_rates,False,"It double-counted the $710 overtime premium, which is already in gross wages, and compared gross annual income to the standard without applying the $200 plus 25% earned-income disregard. Countable income is only $219.69/month against a standard of about $725." -us,scenario_100,tanf,qwen3.8-max,llm_error,thresholds_rates,False,"It declared income too high, ignoring the $200 plus 25% earned-income disregard. That disregard cuts countable earnings to $219.69/month, well under the roughly $725 three-person payment standard." +us,scenario_100,state_refundable_credits,claude-fable-5,llm_error,thresholds_rates,False,"The model used 10% of the federal EITC instead of Montana's 20% rate for 2026. It also went back and forth on earned income, landing on an incorrect $2,646 figure instead of $2,055.72 (wages minus the $3,859 of 401(k) deferrals). Its final $265 does not follow from any of its own calculations; the correct result is 20% × $822.29 = $164.46." +us,scenario_100,state_refundable_credits,claude-fable-5.1,llm_error,thresholds_rates,False,"It got the federal EITC about right (~$822) by netting out the 401(k) deferrals, but applied the outdated 10% Montana rate instead of the 20% rate in effect for 2026. That halved the credit to $82.24 instead of $164.46." +us,scenario_100,state_refundable_credits,claude-haiku-4.5,llm_error,state_local_rule,False,"It claimed Montana has no refundable earned income credit and pointed to the filing threshold. Montana's EITC is refundable, worth 20% of the federal EITC, and is paid even with no state tax liability, so this filer is owed $164.46." +us,scenario_100,state_refundable_credits,claude-haiku-5.5,llm_error,state_local_rule,False,"It gave no reasoning and answered $0, which means it missed Montana's refundable EITC. The correct amount is 20% of the $822.29 federal EITC, or $164.46." +us,scenario_100,state_refundable_credits,claude-opus-4.7,llm_error,taxable_income_or_deductions,False,"It figured the federal EITC on gross wages ($2,366) without taking out the $3,859 of traditional 401(k) deferrals, and it used a 10% Montana rate instead of 20%. Its own math gave $237, but it then submitted $297 with no basis. The correct figure is 20% × $822.29 = $164.46." +us,scenario_100,state_refundable_credits,claude-opus-4.8,llm_error,state_local_rule,False,"It correctly found that the federal EITC is positive and that Montana's EITC is a share of it, then zeroed the credit anyway as a 'conservative estimate'. Montana's EITC is refundable, so the household receives 20% × $822.29 = $164.46." +us,scenario_100,state_refundable_credits,claude-opus-5,llm_error,state_local_rule,False,"It treated the Montana EITC as nonrefundable and let zero tax liability wipe it out. The credit is refundable at 20% of the federal EITC, giving $164.46." +us,scenario_100,state_refundable_credits,claude-opus-5.5,llm_error,thresholds_rates,False,"It computed the federal EITC correctly (~$822) on 401(k)-reduced earned income but used Montana's old 10% rate instead of the 20% rate for 2026. The result, $82.24, is half of the $164.46 reference." +us,scenario_100,state_refundable_credits,claude-sonnet-4.6,llm_error,thresholds_rates,False,"It ran the federal EITC on gross wages of $5,915 ($2,366), even after noting that the 401(k) deferrals bring AGI down to $2,056. EITC earned income excludes those deferrals. It also used 10% instead of Montana's 20% rate, giving $237 instead of 20% × $822.29 = $164.46." +us,scenario_100,state_refundable_credits,claude-sonnet-5,llm_error,state_local_rule,False,"It wrongly called the Montana EITC nonrefundable and set refundable credits to $0. The credit is refundable at 20% of the $822.29 federal EITC, giving $164.46." +us,scenario_100,state_refundable_credits,claude-sonnet-5.5,llm_error,thresholds_rates,False,"It took 10% of a $2,366 federal EITC. That makes two mistakes: Montana's rate is 20%, and the federal EITC should be 40% of $2,055.72 (wages minus 401(k) deferrals) = $822.29. The correct credit is $164.46." +us,scenario_100,state_refundable_credits,deepseek-v4-flash-0731,llm_error,thresholds_rates,False,"It used a 12% Montana rate, which does not exist, and an inflated $2,650 federal EITC. The correct inputs are a 20% rate and a federal EITC of 40% × $2,055.72 = $822.29, which gives $164.46." +us,scenario_100,state_refundable_credits,deepseek-v4-pro,llm_error,thresholds_rates,False,"It used a 10% Montana rate and an unexplained $371 federal EITC. The federal EITC is 40% × $2,055.72 = $822.29 and Montana pays 20% of it, giving $164.46." +us,scenario_100,state_refundable_credits,deepseek-v4-pro-0813,llm_error,thresholds_rates,False,"It applied the old 3% Montana EITC rate to an otherwise correct ~$822 federal EITC, instead of the 20% rate for 2026. It also added a $1,200 young-child credit that is not among this household's refundable Montana credits. The correct total is the EITC alone: $164.46." +us,scenario_100,state_refundable_credits,deepseek-v4.1-flash,llm_error,state_local_rule,False,It said Montana has no refundable credits for this household. That misses the refundable Montana EITC of 20% × $822.29 = $164.46. +us,scenario_100,state_refundable_credits,gemini-3-flash-preview,llm_error,thresholds_rates,False,"It took 10% of a $2,366 federal EITC that was computed on gross wages. Montana's rate is 20%, and EITC earned income excludes the $3,859 of 401(k) deferrals, so the federal credit is $822.29 and Montana's is $164.46." +us,scenario_100,state_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,state_local_rule,False,"It found no Montana refundable credits and missed the refundable EITC, which is 20% of the $822.29 federal EITC, or $164.46." +us,scenario_100,state_refundable_credits,gemini-3.1-pro-preview,llm_error,state_local_rule,False,"It claimed Montana has no refundable EITC and treated earned income as zero. The head has $2,055.72 of earned income after 401(k) deferrals, which produces an $822.29 federal EITC and a refundable Montana EITC of 20% of that, $164.46." +us,scenario_100,state_refundable_credits,gemini-3.5-flash,llm_error,credit_phaseout,False,"It treated the federal EITC as $0 and zeroed the Montana EITC as a result. A head of household with two qualifying children and $2,055.72 of earned income is in the 40% phase-in range and gets $822.29, so Montana's 20% credit is $164.46." +us,scenario_100,state_refundable_credits,gemini-3.5-flash-lite,llm_error,state_local_rule,False,"It gave no reasoning and answered $0, which ignores Montana's refundable EITC of 20% × $822.29 = $164.46." +us,scenario_100,state_refundable_credits,gemini-3.6-flash,llm_error,taxable_income_or_deductions,False,"It used the correct 20% Montana rate but based the federal EITC on gross wages ($2,366). EITC earned income excludes the $3,859 of traditional 401(k) deferrals, leaving $2,055.72 and a federal EITC of $822.29. The correct result is $164.46, not $473.20." +us,scenario_100,state_refundable_credits,gemini-3.7-flash,llm_error,thresholds_rates,False,"Its reasoning used the old 3% rate on a gross-wage federal EITC of $2,366 to get $70.98, yet it submitted $0. The correct figure is 20% of the $822.29 federal EITC computed on 401(k)-reduced earned income, or $164.46." +us,scenario_100,state_refundable_credits,gemini-3.8-flash,llm_error,state_local_rule,False,It wrongly said Montana refundable credits are not modeled. The engine computes a refundable Montana EITC of 20% × $822.29 = $164.46. +us,scenario_100,state_refundable_credits,gemini-4-argon,llm_error,thresholds_rates,False,"It used Montana's old 10% rate instead of 20%, and a federal EITC of $2,366 computed on gross wages instead of $822.29 on wages minus 401(k) deferrals. That gave $236.60 instead of $164.46." +us,scenario_100,state_refundable_credits,glm-5.2,llm_error,state_local_rule,False,"It wrongly claimed Montana has no individual income tax. Montana does have one, with a refundable EITC equal to 20% of the federal EITC, which is $164.46 here." +us,scenario_100,state_refundable_credits,glm-5.3,llm_error,thresholds_rates,False,"It used Montana's old 3% EITC rate instead of 20%, applied to a gross-wage federal EITC of $2,366 instead of $822.29 on 401(k)-reduced earned income. The correct result is $164.46." +us,scenario_100,state_refundable_credits,gpt-5.4-mini,llm_error,state_local_rule,False,"It saw no Montana refundable credits and missed the refundable state EITC, which is 20% of the $822.29 federal EITC, or $164.46." +us,scenario_100,state_refundable_credits,gpt-5.4-nano,llm_error,state_local_rule,False,It returned $0 without identifying Montana's refundable EITC. The credit is 20% × $822.29 = $164.46 for this low-income head of household with two children. +us,scenario_100,state_refundable_credits,gpt-5.5,llm_error,thresholds_rates,False,"It inflated the federal EITC to $4,207 even though earned income is only $2,055.72 at a 40% phase-in rate ($822.29), and it used 10% instead of Montana's 20% rate. The correct figure is $164.46." +us,scenario_100,state_refundable_credits,gpt-5.6-luna,llm_error,thresholds_rates,False,"It took 10% of a $2,366 federal EITC computed on gross wages. Montana's 2026 rate is 20%, and earned income must exclude the $3,859 of 401(k) deferrals, which gives 20% × $822.29 = $164.46." +us,scenario_100,state_refundable_credits,gpt-5.6-sol,llm_error,categorical_eligibility,False,"It added a $1,200 young-child credit for the 5-year-old, but that credit is not among this household's refundable Montana credits. It also computed the EITC as 10% of a gross-wage $2,366 federal credit instead of 20% of $822.29. The correct total is $164.46." +us,scenario_100,state_refundable_credits,gpt-5.6-terra,llm_error,categorical_eligibility,False,"It included a $1,200 young-child credit, which adds nothing to this household's refundable Montana credits. It also computed the EITC at 10% of a $2,366 federal EITC based on gross wages instead of 20% of $822.29. The correct total is $164.46." +us,scenario_100,state_refundable_credits,gpt-6-luna,llm_error,categorical_eligibility,False,"It invented $1,800 of Montana child tax credit for the 5- and 6-year-olds; those credits are not part of the refundable total. It also ran the 20% EITC on a gross-wage $2,366 federal EITC instead of the $822.29 based on wages net of 401(k) deferrals. The correct answer is $164.46." +us,scenario_100,state_refundable_credits,gpt-6-sol,llm_error,taxable_income_or_deductions,False,"It used the correct 20% Montana rate but a federal EITC of $2,366 computed on gross wages. Traditional 401(k) deferrals are excluded from EITC earned income, leaving $2,055.72 and a federal EITC of $822.29, so the answer is $164.46." +us,scenario_100,state_refundable_credits,gpt-6.1-terra,llm_error,thresholds_rates,False,"It applied a 10% rate to a gross-wage federal EITC of $2,366. Montana pays 20% of a federal EITC of $822.29, which is computed on wages minus the $3,859 of 401(k) deferrals, giving $164.46." +us,scenario_100,state_refundable_credits,grok-4.3,llm_error,state_local_rule,False,It claimed no Montana refundable credits apply and missed the refundable EITC of 20% × $822.29 = $164.46. +us,scenario_100,state_refundable_credits,grok-4.5,llm_error,state_local_rule,False,"It wrongly stated that Montana has no state EITC. Montana has a refundable EITC equal to 20% of the federal EITC, which yields $164.46 for this household." +us,scenario_100,state_refundable_credits,grok-4.6,llm_error,state_local_rule,False,It wrongly asserted that Montana has no state EITC and only looked at property-tax credits. The refundable Montana EITC at 20% of the $822.29 federal credit is $164.46. +us,scenario_100,state_refundable_credits,grok-4.7,llm_error,state_local_rule,False,"It ruled out Montana credits using the age-62 and rent tests for the elderly homeowner/renter credit, and wrongly claimed there is no state EITC. Montana's refundable EITC of 20% × $822.29 = $164.46 applies." +us,scenario_100,state_refundable_credits,grok-build-0.1,llm_error,state_local_rule,False,"It returned $0 and missed Montana's refundable EITC, which is 20% of the $822.29 federal EITC, or $164.46." +us,scenario_100,state_refundable_credits,inkling,llm_error,categorical_eligibility,False,"It added a $1,200 refundable child credit that is not part of this household's Montana refundable credits, and it used a 10% EITC rate on a ~$750 federal EITC. The correct answer is the EITC alone: 20% × $822.29 = $164.46." +us,scenario_100,state_refundable_credits,kimi-k2.6,llm_error,state_local_rule,False,"It wrongly stated that Montana has no state EITC and only checked the circuit-breaker credit. Montana's refundable EITC equals 20% of the $822.29 federal EITC, or $164.46." +us,scenario_100,state_refundable_credits,kimi-k3,llm_error,thresholds_rates,False,"It used 10% instead of the 20% rate for 2026, applied to a $2,366 federal EITC based on gross wages instead of $822.29 on 401(k)-reduced earned income. The correct result is $164.46." +us,scenario_100,state_refundable_credits,minimax-m3,llm_error,state_local_rule,False,"It wrongly said Montana has no state income tax. Montana taxes income and pays a refundable EITC of 20% of the federal EITC, which is $164.46 here." +us,scenario_100,state_refundable_credits,muse-spark-1.3,llm_error,thresholds_rates,False,"It took 10% of a $2,366 gross-wage federal EITC. The correct inputs are Montana's 20% rate and a federal EITC of 40% × $2,055.72 = $822.29, which gives $164.46." +us,scenario_100,state_refundable_credits,muse-wonder,llm_error,state_local_rule,False,"It wrongly treated Montana's earned income credit as nonrefundable. The credit is refundable at 20% of the federal EITC, so it pays $164.46 despite zero liability." +us,scenario_100,state_refundable_credits,ox-alpha,llm_error,thresholds_rates,False,"It applied 10% instead of Montana's 20% rate, to a federal EITC of $2,366 computed on gross wages instead of $822.29 on wages minus 401(k) deferrals. The correct result is $164.46." +us,scenario_100,state_refundable_credits,qwen-3.7-max,llm_error,state_local_rule,False,"It wrongly asserted that Montana has no earned income tax credit. Montana's refundable EITC is 20% of the $822.29 federal EITC, or $164.46." +us,scenario_100,state_refundable_credits,qwen3.8-max,llm_error,state_local_rule,False,It said no Montana refundable credits apply and missed the refundable EITC of 20% × $822.29 = $164.46. +us,scenario_100,tanf,claude-fable-5,llm_error,thresholds_rates,False,"It correctly found countable income of about $220/month, below the payment standard, and a positive grant. It then reversed itself and returned $0, claiming the earnings exceed the standards after disregards. Subtracting $219.69 from the roughly $725 three-person standard gives about $505/month, or $6,065/year." +us,scenario_100,tanf,claude-fable-5.1,llm_error,categorical_eligibility,False,"It assumed Montana TANF is not modeled and returned $0. The program is modeled and pays about $725 minus $219.69 in countable earnings, roughly $505/month, or $6,065/year." +us,scenario_100,tanf,claude-haiku-4.5,llm_error,asset_resource,False,"It counted 4 people instead of 3 and claimed $5,915 of wages exceeds the income limit, when countable income after the $200 + 25% disregard is only $219.69/month. It also applied a $2,000 asset limit, but Montana's limit is $3,000, so the $2,800 balance passes." +us,scenario_100,tanf,claude-haiku-5.5,llm_error,categorical_eligibility,False,"It returned $0 because no TANF receipt was listed, ignoring the instruction to assume take-up. The eligible 3-person unit's computed grant is about $505/month ($6,065/year)." +us,scenario_100,tanf,claude-opus-4.7,llm_error,thresholds_rates,False,"It defaulted to $0 citing work requirements and asset limits, but the disabled head is exempt from the work requirement and the $2,800 balance is under the $3,000 limit with the vehicle excluded. Countable earnings of $219.69 against the roughly $725 standard leave about $505/month." +us,scenario_100,tanf,claude-opus-4.8,llm_error,thresholds_rates,False,"It assumed a $588 maximum, then gave a $595/month benefit that exceeds that maximum, so it never actually subtracted countable earnings. The correct result is the roughly $725 standard minus $219.69 of countable earnings, which is $505.41/month ($6,064.96/year), not $7,140." +us,scenario_100,tanf,claude-opus-5,llm_error,categorical_eligibility,False,"It asserted that PolicyEngine gives this household no Montana TANF and did no calculation. The unit passes the income and $3,000 resource tests and receives about $725 − $219.69 = $505.41/month." +us,scenario_100,tanf,claude-opus-5.5,llm_error,thresholds_rates,False,"The method was right ($200 + 25% disregard leaves about $220 countable, subtracted from the standard), but it used a $730 payment standard instead of about $725.10 and rounded the result to $510/month. That gives $6,120 instead of $505.41 × 12 = $6,064.96." +us,scenario_100,tanf,claude-sonnet-4.6,llm_error,asset_resource,False,"It applied a $1,000 asset limit and ruled the family ineligible because of the $2,800 balance. Montana's TANF resource limit is $3,000, so the household passes and receives about $505/month." +us,scenario_100,tanf,claude-sonnet-5,llm_error,thresholds_rates,False,"It used a $327/month maximum grant, far below the roughly $725 three-person standard, and paid the near-maximum without subtracting the $219.69 of countable earnings. The correct benefit is about $505/month." +us,scenario_100,tanf,claude-sonnet-5.5,llm_error,categorical_eligibility,False,"It assumed Montana TANF is not modeled and returned $0. The engine computes the roughly $725 standard minus $219.69 of countable earnings, about $6,065/year." +us,scenario_100,tanf,deepseek-v4-flash-0731,llm_error,asset_resource,False,"It added the $1,981 vehicle to the $2,800 bank balance when testing resources. Montana excludes the vehicle, so countable resources of $2,800 are under the $3,000 limit and the family receives about $505/month." +us,scenario_100,tanf,deepseek-v4-pro,llm_error,thresholds_rates,False,"It used a $605 maximum grant and a $200 + 50% disregard. Montana's disregard is $200 + 25%, which leaves $219.69 countable, and the three-person standard is about $725, so the benefit is $505.41/month, not $458.54." +us,scenario_100,tanf,deepseek-v4-pro-0813,llm_error,thresholds_rates,False,"It submitted $0, contradicting its own explanation's $4,023.75. That figure was also wrong because it used a $555 payment standard instead of about $725. With the correct $219.69 of countable earnings, the benefit is $505.41/month." +us,scenario_100,tanf,deepseek-v4.1-flash,llm_error,thresholds_rates,False,"It used a $500 maximum and a 50% disregard. The correct rule is a $200 + 25% disregard, leaving $219.69 countable, against a roughly $725 three-person standard, for $505.41/month." +us,scenario_100,tanf,gemini-3-flash-preview,llm_error,thresholds_rates,False,"It applied the disregard correctly (about $220 countable) but used an outdated $588 payment standard instead of about $725, which understates the benefit by about $137/month. It also arbitrarily changed $4,416 to $4,419." +us,scenario_100,tanf,gemini-3.1-flash-lite-preview,llm_error,categorical_eligibility,False,"It declared the household ineligible without naming any failed test. The 3-person unit passes Montana's income test ($219.69 countable vs. a roughly $725 standard) and the $3,000 resource test." +us,scenario_100,tanf,gemini-3.1-pro-preview,llm_error,categorical_eligibility,False,"It assumed the head receives SSI, but the $2,800 bank balance exceeds SSI's $2,000 individual resource limit, so SSI is $0. With no SSI, TANF is about $725 − $219.69 = $505/month." +us,scenario_100,tanf,gemini-3.5-flash,llm_error,thresholds_rates,False,"Its $5,298 equals a $588 standard minus earnings after a $200 + 50% disregard ($146.46). Montana disregards $200 + 25% ($219.69 countable), and the three-person standard is about $725." +us,scenario_100,tanf,gemini-3.5-flash-lite,llm_error,categorical_eligibility,False,"It returned $0 with no reasoning. The eligible 3-person unit receives about $725 − $219.69 = $505.41/month, or $6,064.96/year." +us,scenario_100,tanf,gemini-3.6-flash,llm_error,thresholds_rates,False,"Its $5,298.48 is exactly ($588 − (0.5 × $292.92)) × 12, so it used an outdated $588 standard and a 50% disregard. The correct rule is $200 + 25% against a roughly $725 standard." +us,scenario_100,tanf,gemini-3.7-flash,llm_error,thresholds_rates,False,"It submitted $0 even though its explanation said the family qualifies and gave $4,824 ($402/month). That figure also understates the roughly $725 standard minus $219.69 countable earnings, which is $505.41/month." +us,scenario_100,tanf,gemini-3.8-flash,llm_error,categorical_eligibility,False,It asserted that Montana TANF is not modeled. The engine models it and pays about $505/month after subtracting $219.69 of countable earnings from the roughly $725 standard. +us,scenario_100,tanf,gemini-4-argon,llm_error,thresholds_rates,False,"Its $6,132 implies a $511/month grant, so it overstated the net of the payment standard (about $725.10) minus countable earnings ($219.69). The correct grant is $505.41/month." +us,scenario_100,tanf,glm-5.2,llm_error,taxable_income_or_deductions,False,"It added the $710 overtime premium to wages that already include overtime, and compared income to the standard without applying the $200 + 25% earned-income disregard. Countable income is only $219.69/month, well under the roughly $725 standard." +us,scenario_100,tanf,glm-5.3,llm_error,categorical_eligibility,False,It assumed PolicyEngine gives no Montana TANF benefit. The engine pays about $505/month: the roughly $725 three-person standard minus $219.69 of countable earnings. +us,scenario_100,tanf,gpt-5.4-mini,llm_error,categorical_eligibility,False,"It returned $0 because TANF payment was not indicated, ignoring the assumed take-up. The 3-person unit qualifies and receives about $6,065/year." +us,scenario_100,tanf,gpt-5.4-nano,llm_error,categorical_eligibility,False,"It required an explicit eligibility trigger. Two children under 18 with a parent plus low countable earnings ($219.69/month) are sufficient, producing about $505/month." +us,scenario_100,tanf,gpt-5.5,llm_error,thresholds_rates,False,It understated countable earnings at $150 (the $200 + 25% disregard leaves $219.69) and implicitly used a $588 standard instead of about $725. The correct grant is $505.41/month. +us,scenario_100,tanf,gpt-5.6-luna,llm_error,thresholds_rates,False,"Its $359.50/month grant reflects an outdated payment standard near $588. The 2026 three-person standard is about $725, which minus $219.69 of countable earnings gives $505.41/month." +us,scenario_100,tanf,gpt-5.6-sol,llm_error,thresholds_rates,False,"Its $4,419.75 equals ($588 − $219.69) × 12. The disregard was right, but $588 is an outdated three-person payment standard; the 2026 standard is about $725." +us,scenario_100,tanf,gpt-5.6-terra,llm_error,categorical_eligibility,False,"It counted SSI as income, but the head's $2,800 bank balance exceeds SSI's $2,000 resource limit, so there is no SSI. Only $219.69 of countable earnings offsets the roughly $725 standard." +us,scenario_100,tanf,gpt-6-astra,llm_error,thresholds_rates,False,"The method was right ($200 + 25% disregard, $3,000 resource limit, vehicle excluded), but it rounded the 2026 three-person payment standard to $725. The engine's standard is about $725.10, which gives $6,064.96 instead of $6,063.75." +us,scenario_100,tanf,gpt-6-luna,llm_error,thresholds_rates,False,"Its $5,298 equals a $588 standard minus a $200 + 50% disregarded amount. Montana uses $200 + 25% ($219.69 countable) against a roughly $725 standard." +us,scenario_100,tanf,gpt-6-sol,llm_error,thresholds_rates,False,"Its $368.25/month implies an outdated $588 payment standard. The 2026 three-person standard is about $725, giving $505.41/month after the $219.69 of countable earnings." +us,scenario_100,tanf,gpt-6.1-sol,llm_error,thresholds_rates,False,"It explicitly used a $588 three-person payment standard. The engine's 2026 standard is about $725, so the correct grant is $505.41/month, not $368.31." +us,scenario_100,tanf,gpt-6.1-terra,llm_error,thresholds_rates,False,"Its $4,419.75 equals ($588 − $219.69) × 12, using an outdated $588 standard instead of the 2026 standard of about $725." +us,scenario_100,tanf,grok-4.3,llm_error,categorical_eligibility,False,It did not calculate TANF and returned $0. The eligible 3-person unit receives about $725 − $219.69 = $505.41/month. +us,scenario_100,tanf,grok-4.5,llm_error,thresholds_rates,False,"It applied the $200 + 25% disregard correctly but used an outdated $588 payment standard instead of the 2026 standard of about $725, understating the grant by about $137/month." +us,scenario_100,tanf,grok-4.6,llm_error,thresholds_rates,False,"It used a $588 three-person payment standard. The 2026 standard is about $725, so the grant is $505.41/month rather than $368." +us,scenario_100,tanf,grok-4.7,llm_error,thresholds_rates,False,"Its countable earnings ($219.69) and resource test were correct, but it used an outdated $588 payment standard instead of the 2026 three-person standard of about $725.10." +us,scenario_100,tanf,grok-build-0.1,llm_error,thresholds_rates,False,"It used a $675 maximum, below the 2026 three-person standard of about $725, giving $455/month instead of $505.41." +us,scenario_100,tanf,inkling,llm_error,thresholds_rates,False,"It used a $588 maximum grant. The 2026 three-person standard is about $725, so after $219.69 of countable earnings the benefit is $505.41/month, not $368." +us,scenario_100,tanf,kimi-k2.6,parse_contract_failure,missing_output,False,"It gave no TANF value or explanation. The correct derivation gives about $725 − $219.69 = $505.41/month, or $6,064.96/year." +us,scenario_100,tanf,kimi-k3,llm_error,thresholds_rates,False,"Its resource test and $219.69 of countable earnings were correct, but it used a $588 three-person grant instead of the 2026 standard of about $725.10." +us,scenario_100,tanf,minimax-m3,llm_error,thresholds_rates,False,"It assumed Montana benefits are only $50–$200/month and wiped them out with earnings. The three-person standard is about $725, and after the $200 + 25% disregard only $219.69 is countable." +us,scenario_100,tanf,muse-spark-1.3,llm_error,thresholds_rates,False,Its $434/month grant implies a payment standard (or disregard) that is too low. The roughly $725 standard minus $219.69 of countable earnings gives $505.41/month. +us,scenario_100,tanf,muse-wonder,llm_error,thresholds_rates,False,"Its $368/month implies an outdated $588 payment standard. The 2026 three-person standard is about $725, giving $505.41/month." +us,scenario_100,tanf,ox-alpha,llm_error,categorical_eligibility,False,"It counted about $780/month of SSI as unearned income, but the head's $2,800 bank balance exceeds SSI's $2,000 resource limit, so SSI is $0. Without it, $219.69 of countable earnings against the roughly $725 standard leaves $505.41/month." +us,scenario_100,tanf,qwen-3.7-max,llm_error,taxable_income_or_deductions,False,"It added the $710 overtime premium to wages that already include it, and compared gross annual earnings to an annual limit without applying the $200 + 25% disregard. Countable income is $219.69/month against a roughly $725 standard." +us,scenario_100,tanf,qwen3.8-max,llm_error,thresholds_rates,False,"It claimed income is too high, but $492.92/month of earnings drops to $219.69 countable after Montana's $200 + 25% disregard, well below the roughly $725 standard. The family receives $505.41/month." us,scenario_101,federal_income_tax_before_refundable_credits,claude-fable-5,llm_error,taxable_income_or_deductions,False,"It deducted $1,400 of auto loan interest as qualified vehicle-loan interest, but no fact establishes a qualifying new, U.S.-assembled vehicle loan. It then swapped in 2025-style bracket thresholds ($12,525/$50,900), and its final $12,064 matches none of its own computations. The correct result is taxable income of $85,030 taxed at 2026 brackets of $12,400/$50,400, giving $13,418.60." us,scenario_101,federal_income_tax_before_refundable_credits,claude-fable-5.1,llm_error,taxable_income_or_deductions,False,"It subtracted a $1,000 qualified auto-loan-interest deduction (after phaseout) on top of the $16,100 standard deduction, lowering taxable income to $84,030. The household's auto loan interest is not qualified passenger-vehicle loan interest under the OBBBA deduction, so taxable income stays at $85,030 and tax is $13,418.60." us,scenario_101,federal_income_tax_before_refundable_credits,claude-haiku-4.5,llm_error,thresholds_rates,False,"It wrongly added the $700 of nontaxable veterans benefits to AGI and used the 2024 standard deduction of $14,600 instead of the 2026 amount of $16,100. It also taxed everything above $11,600 at 12%, skipping the 22% bracket, and then reported $11,435, which does not match its own figure." @@ -8833,13 +9023,14 @@ us,scenario_102,federal_refundable_credits,claude-haiku-4.5,llm_error,categorica us,scenario_102,federal_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"The model submitted no value or explanation for federal_refundable_credits, violating the required output contract." us,scenario_102,head_medicaid_eligible,claude-fable-5,llm_error,categorical_eligibility,False,"The model invented a medically needy spend-down pathway in the PolicyEngine determination and improperly treated rent as a Medicaid spend-down expense. The head qualifies for no Medicaid category, and the household's $87,201 MAGI exceeds every applicable income threshold, so the listed expenses and assets do not change the result." us,scenario_102,head_medicaid_eligible,claude-haiku-4.5,llm_error,thresholds_rates,False,"The model incorrectly declared $41,201 within North Carolina's income limit for a disabled adult and evaluated only the head's earnings instead of the applicable household income. The trace uses household MAGI of $87,201, equal to 4.03 times FPL, and assigns no Medicaid eligibility category." -us,scenario_102,head_medicare_eligible,claude-opus-4.7,llm_error,age_disability,False,"The model said disabled people can qualify for Medicare and marked the 26-year-old head eligible. It skipped the rule that disability-based Medicare starts only after 24 months of SSDI entitlement. The head has no SSDI, and $41,200 in wages rules SSDI out. At age 26, the head fails the age-65 test, so the answer is 0." -us,scenario_102,head_medicare_eligible,deepseek-v4.1-flash,llm_error,age_disability,False,"The model claimed PolicyEngine treats disabled people as Medicare eligible, which turned the disability flag into automatic eligibility. Under-65 Medicare requires 24 months of SSDI receipt (or ESRD/ALS). The head has zero SSDI and earns $41,200 in wages, so only the age-65 test applies, and a 26-year-old fails it." -us,scenario_102,head_medicare_eligible,gpt-5.5,llm_error,age_disability,False,"The model saw the head was under 65 but still granted eligibility because of the disability flag. It ignored that the disability route requires 24 months of SSDI entitlement. The head has no SSDI and earns $41,200, well above substantial gainful activity, so the head is not Medicare eligible." -us,scenario_102,head_medicare_eligible,gpt-5.6-sol,llm_error,age_disability,False,"The model assumed the listed disability makes the head eligible under PolicyEngine's rules despite being under 65. Disability-based Medicare requires 24 months of SSDI receipt, and the head has zero SSDI plus $41,200 in wages. With no SSDI, the age-65 test is the only pathway, and a 26-year-old fails it." -us,scenario_102,head_medicare_eligible,gpt-6-astra,llm_error,age_disability,False,"The model's disability-based Medicare rule was triggered by the disability flag alone. That skips the 24-month SSDI entitlement requirement. The head has no SSDI and earns $41,200 in wages, so the disability pathway is closed, and at 26 the head also fails the age-65 test." -us,scenario_102,head_medicare_eligible,gpt-6.1-sol,llm_error,age_disability,False,"The model's modeled disability pathway was triggered just by the head's disability flag. That pathway only applies after 24 months of SSDI entitlement. The head has zero SSDI and $41,200 in wages, so the only test left is age 65 or older, which a 26-year-old fails." -us,scenario_102,head_medicare_eligible,kimi-k2.6,llm_error,age_disability,False,"The model stated the rule as 'at least 65 or disabled', but PolicyEngine's actual rule is age 65 or older, or 24 months of SSDI receipt (or ESRD/ALS). The head has no SSDI, and $41,200 in wages is far above substantial gainful activity. The disability flag alone does not qualify a 26-year-old, so the answer is 0." +us,scenario_102,head_medicare_eligible,claude-opus-4.7,llm_error,age_disability,False,"The model treated Head's disability flag alone as enough for Medicare. Under-65 Medicare requires 24 months of SSDI entitlement (or ESRD or ALS). Head has no SSDI and is 26, well short of 65, so Head is not eligible." +us,scenario_102,head_medicare_eligible,deepseek-v4.1-flash,llm_error,age_disability,False,"The model claimed PolicyEngine treats disabled people as Medicare-eligible. PolicyEngine eligibility requires age 65 or older, or positive SSDI income and at least 24 months of SSDI receipt. Head is 26 with no SSDI, so the answer is No." +us,scenario_102,head_medicare_eligible,gpt-5.5,llm_error,age_disability,False,"The model gave Head Medicare under 65 because of disability, skipping the 24-month SSDI entitlement requirement. With no SSDI income listed and age 26, Head fails both the age test and the disability-pathway test." +us,scenario_102,head_medicare_eligible,gpt-5.6-sol,llm_error,age_disability,False,"The model said Head's listed disability gives Medicare eligibility despite Head being under 65. The under-65 pathway actually depends on 24 months of SSDI entitlement (or ESRD/ALS), and Head receives no SSDI, so Head is not eligible." +us,scenario_102,head_medicare_eligible,gpt-6-astra,llm_error,age_disability,False,"The model applied a made-up rule that any disability qualifies someone for Medicare. Disability-based Medicare requires 24 months of SSDI benefits, and this household has none. Head is 26, so the age-65 test also fails." +us,scenario_102,head_medicare_eligible,gpt-6.1-sol,llm_error,age_disability,False,"The model assumed the disability pathway is triggered by the disabled flag alone. That pathway requires 24 months of SSDI entitlement (or ESRD/ALS), and Head has zero SSDI. At age 26, Head is not eligible." +us,scenario_102,head_medicare_eligible,gpt-6.1-terra,llm_error,age_disability,False,"The model cited a 'disability criterion' that the disabled flag alone satisfies. Under 65, Medicare requires 24 months of SSDI receipt or ESRD/ALS, and Head (age 26) has no SSDI, so Head is not eligible." +us,scenario_102,head_medicare_eligible,kimi-k2.6,llm_error,age_disability,False,"The model stated the rule as 'age 65+ or disabled', which leaves out the required 24 months of SSDI entitlement (or ESRD/ALS) for the disability pathway. Head is 26 with no SSDI receipt, so Head meets neither condition and is not eligible." us,scenario_102,payroll_tax,claude-haiku-4.5,llm_error,thresholds_rates,False,"It used 14.5% instead of 1.45% for employee Medicare tax, which produced $12,644 of Medicare tax. It then switched back and forth on subtracting the ESI and health premiums from wages, and its submitted $7,149.68 does not follow from any of its own calculations. The correct calculation is 7.65% of $87,200 in gross wages, which is $6,670.80." us,scenario_102,payroll_tax,claude-haiku-5.5,llm_error,other,False,"It used the correct 6.2% + 1.45% rates on $87,200 but rounded the components to $5,406 and $1,264. It then added them as $6,669 instead of $6,670, and dropped the cents of the correct $6,670.80." us,scenario_102,payroll_tax,claude-opus-4.8,llm_error,other,False,"Its reasoning correctly computed 7.65% × $41,200 = $3,151.80 and 7.65% × $46,000 = $3,519.00, a total of $6,670.80. It then submitted $6,672.30, a transcription error that does not match its own total." @@ -8860,13 +9051,14 @@ us,scenario_102,payroll_tax,qwen-3.7-max,llm_error,other,False,"It correctly com us,scenario_102,payroll_tax,qwen3.8-max,llm_error,other,False,"It misread total wages as $87,000 instead of $87,200, which gave component taxes of $5,394 and $1,262. It then added those as $6,681 instead of $6,656. On the correct $87,200 base, the total is $6,670.80." us,scenario_102,self_employment_tax,gpt-5.4-nano,llm_error,payroll_tax_base,False,"The model invented a $31 minimum or rounding treatment after acknowledging that $1 of self-employment income produces approximately zero tax. Net earnings at this level do not reach the self-employment-tax filing threshold, so the liability is $0." us,scenario_102,self_employment_tax,kimi-k2.6,parse_contract_failure,missing_output,False,"The model omitted the requested self_employment_tax output entirely. The listed $1 of self-employment income is below the threshold for self-employment tax, yielding $0." -us,scenario_102,spouse_medicare_eligible,claude-fable-5,llm_error,age_disability,False,"The model said PolicyEngine grants Medicare to any disabled person regardless of age. In fact, the disability pathway under 65 requires 24 months of SSDI entitlement (or ESRD/ALS), and the 26-year-old spouse receives no SSDI. With the age-65 test failed and no SSDI history, the spouse is not eligible, so the answer should have been 0." -us,scenario_102,spouse_medicare_eligible,deepseek-v4.1-flash,llm_error,age_disability,False,"The model treated the 'is disabled' flag as enough for Medicare. Under-65 eligibility actually requires 24 months of SSDI receipt (or ESRD/ALS), and the spouse has $0 SSDI. The 26-year-old spouse fails both the age-65 test and the SSDI-duration test, so the answer should have been 0." -us,scenario_102,spouse_medicare_eligible,gpt-5.5,llm_error,age_disability,False,"The model stated that PolicyEngine treats disabled people as Medicare eligible even under 65. It skipped the rule that disability-based Medicare requires 24 months of SSDI entitlement. The spouse has no SSDI income and is 26, so neither the age pathway nor the SSDI pathway applies and eligibility is 0." -us,scenario_102,spouse_medicare_eligible,gpt-5.6-sol,llm_error,age_disability,False,"The model let the spouse's listed disability override the age-65 requirement. The actual under-65 pathway requires 24 months of SSDI benefits (or ESRD/ALS), and the household reports $0 SSDI. The spouse is therefore ineligible at age 26." -us,scenario_102,spouse_medicare_eligible,gpt-6-astra,llm_error,age_disability,False,"The model used a disability-based Medicare rule keyed only to the disability flag. That pathway requires 24 months of SSDI entitlement, and the spouse receives no SSDI. At age 26 with no SSDI history and no ESRD/ALS, the spouse fails every Medicare pathway, so the answer should have been 0." -us,scenario_102,spouse_medicare_eligible,gpt-6.1-sol,llm_error,age_disability,False,"The model called on the 'modeled disability-based Medicare pathway' but treated the disability flag alone as satisfying it. That pathway turns on 24 months of SSDI receipt, and the spouse's SSDI is $0. The 26-year-old spouse is therefore not Medicare eligible." -us,scenario_102,spouse_medicare_eligible,kimi-k2.6,llm_error,age_disability,False,"The model stated the rule as 'age 65 or disabled,' which drops the requirement that the disability pathway runs through 24 months of SSDI entitlement (or ESRD/ALS). The spouse is 26 and receives no SSDI, so neither condition is met and eligibility is 0." +us,scenario_102,spouse_medicare_eligible,claude-fable-5,llm_error,age_disability,False,"The model claimed that under PolicyEngine's rule, disabled people qualify for Medicare at any age. That is wrong: under-65 Medicare eligibility requires 24 months of SSDI benefit receipt (or ESRD/ALS). The 26-year-old spouse has no SSDI income and no SSDI months, so the spouse is not eligible." +us,scenario_102,spouse_medicare_eligible,deepseek-v4.1-flash,llm_error,age_disability,False,"The model treated the 'is disabled' flag by itself as giving Medicare eligibility. It ignored the requirement that people under 65 have 24 months of SSDI benefit entitlement (or ESRD/ALS). The spouse is 26 with no SSDI, so the correct value is 0." +us,scenario_102,spouse_medicare_eligible,gpt-5.5,llm_error,age_disability,False,"The model said PolicyEngine makes disabled people under 65 eligible for Medicare. PolicyEngine's disability pathway requires positive SSDI and at least 24 months of SSDI receipt, which the spouse does not have. Being age 26 with no SSDI income makes the spouse ineligible." +us,scenario_102,spouse_medicare_eligible,gpt-5.6-sol,llm_error,age_disability,False,"The model let the spouse's listed disability override the age-65 requirement. It skipped the 24-month SSDI entitlement requirement for disability-based Medicare. With no SSDI benefits or SSDI months recorded, the spouse is not eligible." +us,scenario_102,spouse_medicare_eligible,gpt-6-astra,llm_error,age_disability,False,"The model used a 'disability-based Medicare eligibility rule' that makes a disability status alone enough. In reality, the disability pathway requires 24 months of Social Security disability benefit receipt. The spouse is 26 with no SSDI, so the answer is 0." +us,scenario_102,spouse_medicare_eligible,gpt-6.1-sol,llm_error,age_disability,False,"The model treated the modeled disability pathway as triggered by the 'is disabled' flag. That pathway actually depends on at least 24 months of SSDI receipt, not on disability status. The spouse has no SSDI and is 26, so the spouse is not Medicare eligible." +us,scenario_102,spouse_medicare_eligible,gpt-6.1-terra,llm_error,age_disability,False,The model applied a 'disability criterion' that equates disability status with Medicare eligibility. The correct test for people under 65 is 24 months of SSDI entitlement (or ESRD/ALS). The 26-year-old spouse receives no SSDI and fails both the age test and the SSDI test. +us,scenario_102,spouse_medicare_eligible,kimi-k2.6,llm_error,age_disability,False,"The model stated the rule as 'age 65 or disabled.' The real rule is age 65 or at least 24 months of SSDI benefit receipt (or ESRD/ALS). The spouse is 26 and has no SSDI income or SSDI months, so the spouse is not eligible." us,scenario_102,state_income_tax_before_refundable_credits,claude-fable-5,llm_error,thresholds_rates,False,"The model correctly computed $61,701 × 3.99% ≈ $2,462. It then dropped that result, switched to a 4.25% rate on a made-up $64,830 base, and submitted $2,755. The 3.99% rate on the $61,701 base is the correct 2026 calculation." us,scenario_102,state_income_tax_before_refundable_credits,claude-haiku-4.5,llm_error,state_local_rule,False,"The model claimed North Carolina has no state income tax. In fact NC taxes income at a flat 3.99% in 2026, and this couple owes $61,701 × 3.99% = $2,461.87 after the $25,500 MFJ standard deduction." us,scenario_102,state_income_tax_before_refundable_credits,claude-haiku-5.5,llm_error,thresholds_rates,False,"The model cited NC personal exemptions, which NC does not have. Its $2,700 implies a rate of about 4.25% or more rather than the 2026 rate of 3.99%. The correct figure is $61,701 × 3.99% = $2,461.87." @@ -8969,114 +9161,117 @@ us,scenario_108,payroll_tax,gpt-5.4-nano,llm_error,other,False,"The model correc us,scenario_108,payroll_tax,kimi-k2.6,parse_contract_failure,missing_output,False,"The model gave no payroll_tax value and no reasoning, so there was no answer to score. The correct derivation is 7.65% employee FICA on $7,656 of wages, which gives $585.68." us,scenario_108,reduced_price_school_meals_eligible,kimi-k2.6,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. us,scenario_108,self_employment_tax,kimi-k2.6,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. -us,scenario_108,snap,claude-fable-5,llm_error,categorical_eligibility,False,"It ruled the household ineligible because net income ($2,217) is above the 100% FPL net limit. It never checked Wisconsin's BBCE: gross income of $2,582 is under 200% FPL, so the household is categorically eligible, the net test is waived, and the $24/month minimum allotment applies ($288/yr)." -us,scenario_108,snap,claude-fable-5.1,llm_error,categorical_eligibility,False,"It applied the elderly/disabled 100% FPL net income test and concluded ineligibility. Under Wisconsin's BBCE (200% FPL gross), the household is categorically eligible, so the net test does not apply and the one-person household gets the $24 monthly minimum, $288 a year." -us,scenario_108,snap,claude-haiku-4.5,llm_error,categorical_eligibility,False,"It compared income to 130% FPL, but that test does not apply here: the household has an elderly/disabled member and qualifies through Wisconsin's 200% FPL BBCE. As a categorically eligible one-person household it gets the $24/month minimum allotment ($288/yr), not $0." -us,scenario_108,snap,claude-haiku-5.5,llm_error,categorical_eligibility,False,"It answered $0 without any derivation. It missed that the household is categorically eligible under Wisconsin's 200% FPL BBCE, so even though 30% of net income exceeds the maximum allotment, the one-person household gets the $24 monthly minimum, $288 a year." -us,scenario_108,snap,claude-opus-4.7,llm_error,thresholds_rates,False,"It correctly found the formula benefit negative and identified the minimum benefit for 1–2 person households. It then dropped that result for a made-up $2,227, and it also used the outdated $23 minimum instead of the 2026 $24 minimum, which gives $288 a year." -us,scenario_108,snap,claude-opus-4.8,llm_error,categorical_eligibility,False,"Its reasoning concluded the household fails the 100% FPL net income test and is ineligible, but it submitted $2,376 anyway, a number unrelated to its own work. It also missed that Wisconsin's 200% FPL BBCE waives the net test, so the correct result is the $24/month minimum, $288 a year." -us,scenario_108,snap,claude-opus-5,llm_error,thresholds_rates,False,"It correctly arrived at the minimum benefit for a one-person household but used the FY2025 minimum of $23/month ($276). The 2026 minimum allotment is $24/month, which gives $288 a year." -us,scenario_108,snap,claude-sonnet-4.6,llm_error,categorical_eligibility,False,"It wrongly stated that Wisconsin has no broad-based categorical eligibility, then failed the household on the 100% FPL net test. Wisconsin's BBCE uses a 200% FPL gross limit, which $2,582 passes, so the net test is waived and the $24 monthly minimum applies ($288/yr)." -us,scenario_108,snap,claude-sonnet-5,llm_error,taxable_income_or_deductions,False,"It made up a net income of about $1,700 and an excess shelter deduction, but $600 rent is less than half of adjusted income, so the shelter deduction is $0 and net income is about $2,036. With 30% of net ($611) above the $298 maximum, the categorically eligible household gets only the $24 minimum ($288/yr), not $164 a month." -us,scenario_108,snap,claude-sonnet-5.5,llm_error,categorical_eligibility,False,"It treated the 100% FPL net income test as decisive and ruled the household ineligible. Gross income is under Wisconsin's 200% FPL BBCE limit, so the household is categorically eligible, the net test is waived, and it gets the $24 monthly minimum, $288 a year." -us,scenario_108,snap,deepseek-v4-flash-0731,llm_error,categorical_eligibility,False,"It failed the household on the 100% FPL net income test. Wisconsin's BBCE (gross income under 200% FPL) makes the household categorically eligible, so the net test does not apply and the one-person minimum allotment of $24/month ($288/yr) is paid." -us,scenario_108,snap,deepseek-v4-pro,llm_error,categorical_eligibility,False,"It stopped at the negative formula result (maximum allotment minus 30% of net income) and answered $0. A categorically eligible 1–2 person household is guaranteed the minimum allotment, $24/month or $288 a year, and this household qualifies through Wisconsin's BBCE." -us,scenario_108,snap,deepseek-v4-pro-0813,llm_error,categorical_eligibility,False,"It correctly found that 30% of net income exceeds the one-person maximum allotment but set the benefit to zero. It skipped the minimum allotment, which pays categorically eligible one-person households (Wisconsin BBCE) $24/month, $288 a year." -us,scenario_108,snap,deepseek-v4.1-flash,llm_error,categorical_eligibility,False,"It applied the 100% FPL net income test for elderly/disabled households. Wisconsin's 200% FPL BBCE makes the household categorically eligible, which waives that test and gives the $24 monthly minimum, $288 a year." -us,scenario_108,snap,gemini-3-flash-preview,llm_error,categorical_eligibility,False,"It claimed gross income exceeds the limits, but $2,581.83 is under Wisconsin's 200% FPL BBCE threshold ($2,608). It also treated a negative formula benefit as $0 instead of applying the $24/month minimum allotment for one-person households ($288/yr)." -us,scenario_108,snap,gemini-3.1-flash-lite-preview,llm_error,categorical_eligibility,False,"It declared income over the eligibility threshold without checking Wisconsin's 200% FPL BBCE gross limit, which the household passes. Categorical eligibility waives the net test, and the one-person household gets the $24 monthly minimum, $288 a year." -us,scenario_108,snap,gemini-3.1-pro-preview,llm_error,categorical_eligibility,False,"It said both gross and net income exceed SNAP limits. Gross income of $2,582 is under Wisconsin's 200% FPL BBCE limit, so the household is categorically eligible, the net limit is waived, and the $24/month minimum applies ($288/yr)." -us,scenario_108,snap,gemini-3.5-flash,llm_error,thresholds_rates,False,"It correctly identified Wisconsin's 200% FPL BBCE and the minimum benefit but used the outdated $23/month figure ($276). The 2026 minimum allotment is $24/month, which gives $288 a year." -us,scenario_108,snap,gemini-3.5-flash-lite,llm_error,categorical_eligibility,False,"It asserted a zero benefit without derivation. It missed that the household is categorically eligible under Wisconsin's 200% FPL BBCE, which guarantees a one-person household the $24/month minimum allotment, $288 a year." -us,scenario_108,snap,gemini-3.6-flash,llm_error,categorical_eligibility,False,"It said gross income of $2,581.83 exceeds SNAP limits, but that is under Wisconsin's 200% FPL BBCE threshold of $2,608.33. It also reduced the benefit to $0 instead of applying the $24 monthly minimum allotment ($288/yr)." -us,scenario_108,snap,gemini-3.7-flash,llm_error,categorical_eligibility,False,"It applied a net income threshold that does not bind a household categorically eligible through Wisconsin's BBCE. That household gets at least the $24/month minimum allotment for one person, $288 a year." -us,scenario_108,snap,gemini-3.8-flash,llm_error,categorical_eligibility,False,"It correctly found that 30% of net income exceeds the maximum allotment but answered $0. The minimum allotment of $24/month applies to categorically eligible 1–2 person households, so the benefit is $288 a year." -us,scenario_108,snap,gemini-4-argon,llm_error,categorical_eligibility,False,"It applied the net income limit and answered $0. Wisconsin's 200% FPL BBCE makes the household categorically eligible, which waives the net test and entitles it to the $24/month minimum allotment even though the formula benefit is negative ($288/yr)." -us,scenario_108,snap,glm-5.2,llm_error,categorical_eligibility,False,"It computed maximum allotment minus 30% of net income as negative and set SNAP to $0. It omitted the minimum allotment rule, under which a categorically eligible one-person household (Wisconsin BBCE) receives $24/month, $288 a year." -us,scenario_108,snap,glm-5.3,llm_error,categorical_eligibility,False,"It applied a 100% FPL net income limit and wrongly mentioned a capped shelter deduction, even though shelter costs are uncapped for elderly/disabled households. It missed that Wisconsin's BBCE makes the household categorically eligible, so it gets the $24 monthly minimum, $288 a year." -us,scenario_108,snap,gpt-5.4-mini,llm_error,taxable_income_or_deductions,False,"It submitted $1,172 (about $98/month) without any computation. Net income is about $2,036, so 30% of it ($611) exceeds the $298 maximum, and the only benefit is the $24/month minimum, $288 a year." -us,scenario_108,snap,gpt-5.4-nano,llm_error,categorical_eligibility,False,"It defaulted to $0 without working the eligibility rules. Gross income is under Wisconsin's 200% FPL BBCE limit, so the household is categorically eligible and receives the $24/month minimum allotment for one person, $288 a year." -us,scenario_108,snap,gpt-5.5,llm_error,categorical_eligibility,False,"It concluded that income is too high to produce a positive allotment and answered $0. It ignored the minimum allotment guaranteed to categorically eligible one-person households under Wisconsin's BBCE: $24/month, $288 a year." -us,scenario_108,snap,gpt-5.6-luna,llm_error,taxable_income_or_deductions,False,"Its $103/month figure assumes net income low enough for a positive formula benefit. But $600 rent is less than half of adjusted income, so the shelter deduction is $0 and net income is about $2,036, which makes the formula negative and leaves only the $24 minimum ($288/yr)." -us,scenario_108,snap,gpt-5.6-sol,llm_error,categorical_eligibility,False,"It applied the one-person elderly/disabled net income limit and answered $0. Wisconsin's 200% FPL BBCE makes the household categorically eligible, so the net limit is waived and the $24/month minimum applies, $288 a year." -us,scenario_108,snap,gpt-5.6-terra,llm_error,categorical_eligibility,False,"It failed the household on the elderly/disabled net income limit. Under Wisconsin's BBCE (gross income under 200% FPL), that test does not apply, and the categorically eligible one-person household gets the $24 monthly minimum, $288 a year." -us,scenario_108,snap,gpt-6-luna,llm_error,categorical_eligibility,False,"It treated the net income limit as disqualifying. Wisconsin's BBCE makes the household categorically eligible, which waives that limit and gives the $24/month minimum allotment, $288 a year." -us,scenario_108,snap,gpt-6-sol,llm_error,categorical_eligibility,False,"It concluded that net income is too high for any allotment. It skipped the minimum allotment, which pays categorically eligible one-person households (Wisconsin's 200% FPL BBCE) $24/month, $288 a year." -us,scenario_108,snap,grok-4.3,llm_error,categorical_eligibility,False,"It said income exceeds SNAP limits without checking Wisconsin's 200% FPL BBCE gross limit, which the household passes. Categorical eligibility guarantees the $24/month minimum allotment, $288 a year." -us,scenario_108,snap,grok-4.5,llm_error,categorical_eligibility,False,"It compared net income to 100% FPL and answered $0. Wisconsin's BBCE waives the net test for this household, whose gross income is under 200% FPL, and the one-person minimum allotment of $24/month gives $288 a year." -us,scenario_108,snap,grok-4.6,llm_error,categorical_eligibility,False,"It recognized the waived gross test but still failed the household on the 100% FPL net test. Categorical eligibility under Wisconsin's 200% FPL BBCE waives the net test too, so the household gets the $24 monthly minimum, $288 a year." -us,scenario_108,snap,grok-4.7,llm_error,categorical_eligibility,False,"It applied the one-person net income limit and answered $0. It missed Wisconsin's BBCE categorical eligibility, under which the net limit does not apply and the $24/month minimum allotment is paid, $288 a year." -us,scenario_108,snap,grok-build-0.1,llm_error,categorical_eligibility,False,"It failed the household because net income (about $2,218) exceeds the 100% FPL limit (about $1,305). Wisconsin's BBCE (gross income $2,582 is under 200% FPL) waives the net test, so the household gets the $24/month minimum, $288 a year." -us,scenario_108,snap,inkling,llm_error,categorical_eligibility,False,"It ruled the household ineligible because net income of about $2,225 exceeds 100% FPL. Categorical eligibility through Wisconsin's 200% FPL BBCE removes the net test, and the one-person minimum allotment of $24/month applies ($288/yr)." -us,scenario_108,snap,kimi-k2.6,llm_error,categorical_eligibility,False,"It applied the 100% FPL net income limit and answered $0. It missed that Wisconsin's BBCE makes the household categorically eligible, which waives that limit and gives the $24 monthly minimum allotment, $288 a year." -us,scenario_108,snap,kimi-k3,llm_error,categorical_eligibility,False,"It correctly found that 30% of net income exceeds the one-person maximum allotment but set the benefit to $0. Because the household is categorically eligible through Wisconsin's BBCE, it receives the $24/month minimum allotment, $288 a year." -us,scenario_108,snap,minimax-m3,llm_error,categorical_eligibility,False,"It applied a 130% FPL gross income test, which does not apply to an elderly/disabled household, and it skipped the earned income deduction. Gross income is under Wisconsin's 200% FPL BBCE limit, so the household is categorically eligible and receives the $24/month minimum ($288/yr)." -us,scenario_108,snap,muse-spark-1.3,llm_error,categorical_eligibility,False,"It failed the household on the 100% FPL net income test. Wisconsin's BBCE (gross income under 200% FPL) makes it categorically eligible, so the net test is waived and the one-person minimum allotment of $24/month applies, $288 a year." -us,scenario_108,snap,muse-wonder,llm_error,categorical_eligibility,False,"It treated the one-person net income limit as disqualifying. Under Wisconsin's BBCE that limit does not apply, and the categorically eligible household gets the $24 monthly minimum, $288 a year." -us,scenario_108,snap,ox-alpha,llm_error,categorical_eligibility,False,"It applied a 165% FPL gross income test, which is the separate-household rule for elderly people who cannot prepare meals and is irrelevant here. Wisconsin's BBCE gross limit is 200% FPL ($2,608), which the $2,582 income passes, giving the $24/month minimum allotment ($288/yr)." -us,scenario_108,snap,qwen-3.7-max,llm_error,categorical_eligibility,False,"It invented a $400 utility allowance that the facts do not support and cycled through several standard deductions. It then set SNAP to $0 even after noting that the benefit 'would be minimum': a categorically eligible one-person household gets the $24/month minimum allotment, $288 a year." -us,scenario_108,snap,qwen3.8-max,llm_error,categorical_eligibility,False,"It said countable income exceeds the SNAP limit without checking Wisconsin's 200% FPL BBCE gross limit, which the household passes. Categorical eligibility guarantees the $24/month minimum allotment for one person, $288 a year." -us,scenario_108,state_income_tax_before_refundable_credits,deepseek-v4-flash-0731,llm_error,taxable_income_or_deductions,False,"Started Wisconsin income at $18,048 by counting the $10,392 survivor benefit as taxable. That benefit does not enter Wisconsin taxable income for this 85-year-old, so only $7,656 of wages remains. Its own $13,940 standard deduction already wipes out $7,656, which gives $0 instead of $134.33 at 3.5%." -us,scenario_108,state_income_tax_before_refundable_credits,deepseek-v4-pro,llm_error,taxable_income_or_deductions,False,"Used federal AGI of $18,048 as the Wisconsin base, which wrongly includes the $10,392 survivor benefit. Wisconsin taxable income is only the $7,656 of wages, which is below its own $13,480 deduction figure. Taxable income is therefore $0, not $4,568 taxed at 3.54%." -us,scenario_108,state_income_tax_before_refundable_credits,gemini-3.1-pro-preview,llm_error,taxable_income_or_deductions,False,"Applied the sliding-scale standard deduction to an AGI of $18,048 that includes the $10,392 survivor benefit, leaving about $4,548 taxable. Without the survivor benefit, Wisconsin income is $7,656 of wages. The near-maximum single standard deduction fully offsets that, so tax is $0." -us,scenario_108,state_income_tax_before_refundable_credits,gemini-3.5-flash,llm_error,taxable_income_or_deductions,False,"Counted the $10,392 survivor benefit in Wisconsin AGI ($18,048), so tax was still left over after the renter's school property tax credit. Wisconsin taxable income is only the $7,656 of wages, which the standard deduction and exemptions eliminate. Pre-credit tax is already $0, so no credit is needed to reach $0." -us,scenario_108,state_income_tax_before_refundable_credits,glm-5.2,llm_error,taxable_income_or_deductions,False,"Made two errors. First, it counted the $10,392 survivor benefit as Wisconsin-taxable, giving $18,048 of income instead of $7,656 of wages. Second, it used the qualifying-surviving-spouse standard deduction, but that status requires a dependent child, so the head files single. The single standard deduction is larger and fully covers the $7,656 of wages, so tax is $0." -us,scenario_108,state_income_tax_before_refundable_credits,gpt-5.6-luna,llm_error,taxable_income_or_deductions,False,"Explicitly taxed the survivor-benefit income along with the wages, which produced $144.13. Only the $7,656 of wages is Wisconsin taxable income, and it falls below the single standard deduction plus the personal and age exemptions. Liability is $0." -us,scenario_108,state_income_tax_before_refundable_credits,gpt-6-luna,llm_error,taxable_income_or_deductions,False,"Its $3,538 of taxable income only works if the $10,392 survivor benefit is added to wages, giving $18,048. Wisconsin taxable income for this household is just the $7,656 of wages, and the standard deduction and exemptions offset all of it. Tax is $0, not $124." -us,scenario_108,state_income_tax_before_refundable_credits,grok-build-0.1,llm_error,taxable_income_or_deductions,False,"Set Wisconsin AGI at $18,048 by including the survivor benefit, then applied a phased-down $13,817 standard deduction, leaving $4,231 taxable. With the survivor benefit excluded, Wisconsin income is $7,656 of wages. That is below the phaseout threshold and below the full standard deduction, so tax is $0." -us,scenario_108,state_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"Gave no value or explanation for state_income_tax_before_refundable_credits. The correct answer is $0, because the household's Wisconsin taxable income of $7,656 in wages is fully offset by the single standard deduction and exemptions." -us,scenario_108,state_income_tax_before_refundable_credits,muse-spark-1.3,llm_error,taxable_income_or_deductions,False,"Treated the $10,392 survivor benefit as a taxable pension in Wisconsin AGI ($18,048), which left about $2,900 taxable after deductions. Without it, Wisconsin income is $7,656 of wages. The roughly $14,000 standard deduction it cites already exceeds that, so tax is $0." -us,scenario_108,state_income_tax_before_refundable_credits,muse-wonder,llm_error,taxable_income_or_deductions,False,"Taxed the survivor income along with wages after exempting only Social Security, which left about $2,680 taxable. Wisconsin taxable income is only the $7,656 of wages. The standard deduction plus the $700 personal exemption reduce it to zero, so tax is $0." -us,scenario_108,state_refundable_credits,claude-fable-5,prompt_ambiguity,state_local_rule,False,"The model first decided that the $30,982 income (including the $10,392 non-Social-Security survivor benefits) was over the limit, then guessed $636 anyway. It also used 25% of rent capped at $1,460 instead of 20% of rent ($1,440). With income of $20,590, the formula gives 0.8 × ($1,440 − 8.785% × $12,530) = $271.39." -us,scenario_108,state_refundable_credits,claude-fable-5.1,prompt_ambiguity,state_local_rule,False,"The model added the $10,392 non-Social-Security survivor benefits to homestead household income, getting $30,982 and ruling the household ineligible. PolicyEngine counts only wages and Social Security ($20,590), which is under the $24,680 limit, so the credit is $271.39." -us,scenario_108,state_refundable_credits,claude-haiku-4.5,prompt_ambiguity,state_local_rule,False,"The model got household income right at $20,590 but wrongly decided the Wisconsin homestead credit is not a refundable income tax credit. The credit is claimed on the state return and is refundable: 0.8 × ($1,440 − 8.785% × ($20,590 − $8,060)) = $271.39." -us,scenario_108,state_refundable_credits,claude-haiku-5.5,prompt_ambiguity,state_local_rule,False,"The model reasoned that refundable credits need tax liability to offset, and it ignored the homestead credit. The homestead credit is paid regardless of tax liability. This 85-year-old disabled renter with $20,590 of household income gets $271.39." -us,scenario_108,state_refundable_credits,claude-opus-4.7,prompt_ambiguity,state_local_rule,False,"The model left out Social Security ($12,934), which PolicyEngine counts, and included the $10,392 non-Social-Security survivor benefits, which it does not count. That gave about $18,048 of income instead of $20,590, and the model then guessed $300 instead of applying 0.8 × ($1,440 − 8.785% × ($20,590 − $8,060)) = $271.39." -us,scenario_108,state_refundable_credits,claude-opus-4.8,prompt_ambiguity,state_local_rule,False,"The model added the $10,392 non-Social-Security survivor benefits to homestead household income, totaling $30,982, which is over $24,680. PolicyEngine's homestead income is $20,590 (wages plus Social Security), which qualifies for a $271.39 credit." -us,scenario_108,state_refundable_credits,claude-opus-5,prompt_ambiguity,state_local_rule,False,"The model's income of about $18,000 means it counted wages plus the $10,392 survivor benefits and left out Social Security. PolicyEngine counts wages plus Social Security ($20,590). The model also did not apply the exact formula 0.8 × ($1,440 − 8.785% × ($20,590 − $8,060)) = $271.39, and ended up at $371." -us,scenario_108,state_refundable_credits,claude-opus-5.5,prompt_ambiguity,state_local_rule,False,"The model counted the $10,392 non-Social-Security survivor benefits in homestead household income ($30,982), which put it over the $24,680 limit. Wages plus Social Security alone are $20,590, which qualifies for $271.39." -us,scenario_108,state_refundable_credits,claude-sonnet-4.6,prompt_ambiguity,state_local_rule,False,"The model added the $10,392 other survivor benefits to homestead household income, getting $30,982, and set the credit to $0. PolicyEngine's homestead income is $20,590, which gives a $271.39 credit." -us,scenario_108,state_refundable_credits,claude-sonnet-5,prompt_ambiguity,state_local_rule,False,"The model dismissed the homestead credit as not producing a modeled refundable state credit and looked only at the child-based earned income credit. The homestead credit is refundable and pays this elderly, disabled renter $271.39 on $20,590 of household income." -us,scenario_108,state_refundable_credits,claude-sonnet-5.5,prompt_ambiguity,state_local_rule,False,"The model got income right at $20,590 but used 25% of rent capped at $1,460 instead of 20% of rent ($1,440). It also used an 8.65% phase-out rate above $8,000 instead of 8.785% above $8,060. The correct figure is 0.8 × ($1,440 − 0.08785 × $12,530) = $271.39, not $297." -us,scenario_108,state_refundable_credits,deepseek-v4-flash-0731,prompt_ambiguity,state_local_rule,False,"The model said income is above the homestead limit, which only holds if the $10,392 non-Social-Security survivor benefits are counted. PolicyEngine's homestead income is $20,590, under $24,680, which gives $271.39." -us,scenario_108,state_refundable_credits,deepseek-v4-pro,prompt_ambiguity,state_local_rule,False,"The model used $30,982 of homestead income by including the $10,392 non-Social-Security survivor benefits. Homestead income is wages plus Social Security, $20,590, which qualifies for $271.39." -us,scenario_108,state_refundable_credits,deepseek-v4-pro-0813,prompt_ambiguity,state_local_rule,False,"The model said income exceeds the homestead limit, which reflects counting the $10,392 survivor benefits. Only wages and Social Security ($20,590) count, which is under $24,680, so the credit is $271.39." -us,scenario_108,state_refundable_credits,deepseek-v4.1-flash,prompt_ambiguity,state_local_rule,False,"The model gave no reasoning and missed the refundable homestead credit. That credit equals 0.8 × ($1,440 − 8.785% × ($20,590 − $8,060)) = $271.39 for this 85-year-old renter." -us,scenario_108,state_refundable_credits,gemini-3-flash-preview,prompt_ambiguity,state_local_rule,False,"The model's $30,982 includes the $10,392 non-Social-Security survivor benefits. PolicyEngine's homestead income is $20,590 (wages plus Social Security), which is under the $24,680 threshold and gives $271.39." -us,scenario_108,state_refundable_credits,gemini-3.1-flash-lite-preview,prompt_ambiguity,state_local_rule,False,"The model applied no specific Wisconsin credit test and missed the refundable homestead credit. That credit pays $271.39 for $1,440 of rent-based property tax and $20,590 of household income." -us,scenario_108,state_refundable_credits,gemini-3.1-pro-preview,prompt_ambiguity,state_local_rule,False,"The model counted the $10,392 non-Social-Security survivor benefits, reaching $30,982 of household income. Wages plus Social Security alone are $20,590, under the limit, so the credit is $271.39." -us,scenario_108,state_refundable_credits,gemini-3.5-flash,prompt_ambiguity,state_local_rule,False,"The model added the $10,392 survivor benefits to homestead income ($30,982 versus the $24,680 limit). PolicyEngine counts $20,590 and pays a $271.39 homestead credit." -us,scenario_108,state_refundable_credits,gemini-3.5-flash-lite,prompt_ambiguity,state_local_rule,False,"The model said the head is ineligible for the homestead credit without applying the income test. With homestead income of $20,590 (wages plus Social Security), the head qualifies for $271.39." -us,scenario_108,state_refundable_credits,gemini-3.6-flash,prompt_ambiguity,state_local_rule,False,"The model's $30,982 homestead income includes the $10,392 non-Social-Security survivor benefits. Only $20,590 counts, which is under $24,680, so the credit is $271.39." -us,scenario_108,state_refundable_credits,gemini-3.7-flash,prompt_ambiguity,state_local_rule,False,"The model said income exceeds the homestead limit, which only follows from counting the $10,392 survivor benefits. Homestead income is $20,590 and the credit is $271.39." -us,scenario_108,state_refundable_credits,gemini-3.8-flash,prompt_ambiguity,state_local_rule,False,"The model said income exceeds the $24,680 limit, which requires counting the $10,392 non-Social-Security survivor benefits. Wages plus Social Security total $20,590, which gives a $271.39 homestead credit." -us,scenario_108,state_refundable_credits,gemini-4-argon,prompt_ambiguity,state_local_rule,False,"The model included the $10,392 survivor benefits to get $30,982. PolicyEngine's homestead income is $20,590, which qualifies for 0.8 × ($1,440 − 8.785% × $12,530) = $271.39." -us,scenario_108,state_refundable_credits,glm-5.2,prompt_ambiguity,state_local_rule,False,"The model used $30,982 of homestead income including the $10,392 non-Social-Security survivor benefits. Homestead income is $20,590, under the limit, so the credit is $271.39." -us,scenario_108,state_refundable_credits,glm-5.3,prompt_ambiguity,state_local_rule,False,"The model counted the $10,392 survivor benefits as pension income, putting homestead income at about $30,982. PolicyEngine counts only wages and Social Security ($20,590) and pays $271.39." -us,scenario_108,state_refundable_credits,gpt-5.4-mini,prompt_ambiguity,state_local_rule,False,"The model missed the refundable homestead credit, which this 85-year-old disabled renter gets: 0.8 × ($1,440 − 8.785% × ($20,590 − $8,060)) = $271.39." -us,scenario_108,state_refundable_credits,gpt-5.4-nano,prompt_ambiguity,state_local_rule,False,"The model looked only for EITC-type credits and missed the refundable homestead credit, which pays $271.39 on $7,200 of rent and $20,590 of household income." -us,scenario_108,state_refundable_credits,gpt-5.5,prompt_ambiguity,state_local_rule,False,"The model included the $10,392 non-Social-Security survivor benefits in homestead household income, which put it over the limit. Wages plus Social Security total $20,590, which qualifies for $271.39." -us,scenario_108,state_refundable_credits,gpt-5.6-luna,prompt_ambiguity,state_local_rule,False,The model assumed refundable Wisconsin credits require qualifying children and missed the homestead credit. That credit is available to claimants aged 62 or older or disabled and pays $271.39 here. -us,scenario_108,state_refundable_credits,gpt-5.6-sol,prompt_ambiguity,state_local_rule,False,"The model said income is above the homestead limit, which requires counting the $10,392 survivor benefits. Homestead income is $20,590 (wages plus Social Security), which gives $271.39." -us,scenario_108,state_refundable_credits,gpt-5.6-terra,prompt_ambiguity,state_local_rule,False,"The model saw no refundable credit for a one-adult household and missed the homestead credit. That credit pays $271.39 to this elderly, disabled renter with $20,590 of household income." -us,scenario_108,state_refundable_credits,gpt-6-astra,prompt_ambiguity,state_local_rule,False,"The model counted the $10,392 non-Social-Security survivor benefits to reach $30,982 and also misstated the ceiling as $24,480. Homestead income is $20,590, under the limit, so the credit is $271.39." -us,scenario_108,state_refundable_credits,gpt-6-luna,prompt_ambiguity,state_local_rule,False,"The model said income exceeds the homestead limit, which reflects including the $10,392 survivor benefits. PolicyEngine's homestead income is $20,590, which gives $271.39." -us,scenario_108,state_refundable_credits,gpt-6-sol,prompt_ambiguity,state_local_rule,False,"The model's finding that income exceeds the homestead limit depends on counting the $10,392 non-Social-Security survivor benefits. Only wages and Social Security ($20,590) count, which gives a $271.39 credit." -us,scenario_108,state_refundable_credits,gpt-6.1-sol,prompt_ambiguity,state_local_rule,False,"The model included the $10,392 survivor benefits in homestead income and ruled the household over the limit. With $20,590 of household income, the credit is 0.8 × ($1,440 − 8.785% × $12,530) = $271.39." -us,scenario_108,state_refundable_credits,grok-4.3,prompt_ambiguity,state_local_rule,False,"The model missed the refundable homestead credit, which pays $271.39 for $1,440 of rent-based property tax (20% of $7,200) and $20,590 of household income." -us,scenario_108,state_refundable_credits,grok-4.5,prompt_ambiguity,state_local_rule,False,"The model used $30,982 of homestead income by adding the $10,392 non-Social-Security survivor benefits. Homestead income is $20,590, which is under the limit, so the credit is $271.39." -us,scenario_108,state_refundable_credits,grok-4.6,prompt_ambiguity,state_local_rule,False,"The model counted both Social Security and the separate $10,392 survivor benefits, reaching $30,982. PolicyEngine counts only wages and Social Security ($20,590) and pays $271.39." -us,scenario_108,state_refundable_credits,grok-4.7,prompt_ambiguity,state_local_rule,False,"The model added the $10,392 other survivor benefits to homestead household income. Without them, income is $20,590, under $24,680, and the credit is $271.39." -us,scenario_108,state_refundable_credits,grok-build-0.1,prompt_ambiguity,state_local_rule,False,"The model treated the $10,392 survivor benefits as part of AGI, getting $30,982 of homestead income. PolicyEngine's homestead income is $20,590, under even the model's own ~$26,500 limit, and the credit is $271.39." -us,scenario_108,state_refundable_credits,inkling,prompt_ambiguity,state_local_rule,False,"The model checked only the Wisconsin EITC and missed the refundable homestead credit, which pays $271.39 to this 85-year-old renter with $20,590 of household income." -us,scenario_108,state_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,No value or explanation was returned for state_refundable_credits. The expected answer is the $271.39 Wisconsin homestead credit. -us,scenario_108,state_refundable_credits,kimi-k3,prompt_ambiguity,state_local_rule,False,"The model used a broad household income of $30,982 that includes the $10,392 non-Social-Security survivor benefits. PolicyEngine counts $20,590 and pays a $271.39 homestead credit." -us,scenario_108,state_refundable_credits,minimax-m3,prompt_ambiguity,state_local_rule,False,The model assumed refundable credits require state tax liability. The homestead credit is paid regardless of liability and comes to $271.39 here. -us,scenario_108,state_refundable_credits,muse-spark-1.3,prompt_ambiguity,state_local_rule,False,"The model said income is too high for the homestead credit, which follows from counting the $10,392 survivor benefits. Homestead income is $20,590, which gives $271.39." -us,scenario_108,state_refundable_credits,muse-wonder,prompt_ambiguity,state_local_rule,False,"The model's finding that income exceeds the homestead limit depends on including the $10,392 non-Social-Security survivor benefits. Wages plus Social Security total $20,590, which gives a $271.39 credit." -us,scenario_108,state_refundable_credits,ox-alpha,prompt_ambiguity,state_local_rule,False,"The model explicitly added the $10,392 other survivor benefits to get $30,982. PolicyEngine's homestead income is $20,590 and the credit is 0.8 × ($1,440 − 8.785% × ($20,590 − $8,060)) = $271.39." -us,scenario_108,state_refundable_credits,qwen-3.7-max,prompt_ambiguity,state_local_rule,False,"The model added the $10,392 survivor benefits to wages and Social Security, getting $30,982, which is over $24,680. Only $20,590 counts, which qualifies for $271.39." -us,scenario_108,state_refundable_credits,qwen3.8-max,prompt_ambiguity,state_local_rule,False,"The model tied Wisconsin refundable credits to qualifying children and missed the homestead credit, which pays $271.39 to this elderly, disabled renter." +us,scenario_108,snap,claude-fable-5,llm_error,categorical_eligibility,False,"The model treated the 100% FPL net income test (~$1,305) as binding and declared the household ineligible at about $2,217 net. Wisconsin's BBCE (200% FPL gross test, which $2,581.83 passes) makes the household categorically eligible and waives the net income test. That leaves the one-person household with the $24/month FY2026 minimum allotment, or $288 a year." +us,scenario_108,snap,claude-fable-5.1,llm_error,categorical_eligibility,False,"The model ruled the household ineligible because its ~$2,214 net income exceeds the 100% FPL net limit. It never applied Wisconsin's TANF non-cash categorical eligibility (200% FPL gross), which removes the net income test. Under that pathway, the one-person household gets the $24 minimum allotment each month." +us,scenario_108,snap,claude-haiku-4.5,llm_error,categorical_eligibility,False,"The model compared income to a 130% FPL limit (misstated as $1,385/month) and declared ineligibility. It ignored both the elderly/disabled exemption from the 130% gross test and Wisconsin's 200% FPL BBCE pathway. A categorically eligible one-person household whose 30% contribution exceeds the maximum receives the $24/month minimum, or $288 a year." +us,scenario_108,snap,claude-haiku-5.5,llm_error,categorical_eligibility,False,"The model called countable income ""modest"" yet returned $0 with no computation. The correct path is BBCE categorical eligibility, then 30% of $2,036 net ($611) exceeding the $298 maximum, which triggers the $24 minimum allotment. A $0 answer is consistent with leaving out the minimum benefit for categorically eligible one- and two-person households." +us,scenario_108,snap,claude-opus-4.7,llm_error,other,False,"The model correctly found that 30% of net income exceeds the maximum allotment and that the minimum benefit applies. However, it used the outdated $23 minimum ($276/year) instead of the FY2026 $24 minimum (8% of $298, rounded to the nearest dollar). It then submitted $2,227, a figure no step in its reasoning supports." +us,scenario_108,snap,claude-opus-4.8,llm_error,categorical_eligibility,False,"The model's reasoning applied the 100% FPL net income test and concluded the household was ineligible. It then submitted $2,376, which contradicts that reasoning. Neither result is correct: Wisconsin's BBCE waives the net income test, so the household receives the $24/month minimum allotment, or $288 a year." +us,scenario_108,snap,claude-opus-5,llm_error,thresholds_rates,False,"The model incorrectly attributed its $23/month estimate to a small net income after deductions. The FY2026 minimum is 8% of the $298 one-person maximum, rounded to the nearest dollar ($24), which gives $288 rather than $276." +us,scenario_108,snap,claude-sonnet-4.6,llm_error,categorical_eligibility,False,"The model wrongly stated that Wisconsin has no broad-based categorical eligibility and then failed the household on the 100% FPL net income test. Wisconsin FoodShare confers categorical eligibility through TANF non-cash benefits at 200% FPL gross, and this household passes. The net test is therefore waived and the $24/month minimum allotment applies." +us,scenario_108,snap,claude-sonnet-5,llm_error,taxable_income_or_deductions,False,"The model invented an excess shelter deduction that lowered net income to about $1,700 and produced a $164/month benefit. Rent of $600 is below half of adjusted income (~$1,100), so there is no excess shelter deduction. With net income of $2,036, the $611 contribution exceeds the $298 maximum, so the benefit is the $24 minimum." +us,scenario_108,snap,claude-sonnet-5.5,llm_error,categorical_eligibility,False,"The model failed the household on the 100% FPL net income test. Wisconsin's TANF non-cash BBCE makes the household categorically eligible, which waives that test. The one-person household then receives the $24 FY2026 minimum allotment each month." +us,scenario_108,snap,deepseek-v4-flash-0731,llm_error,categorical_eligibility,False,"The model applied the 100% FPL net income limit to its ~$2,184 net income and returned $0. Wisconsin's 200% FPL BBCE pathway confers categorical eligibility and removes the net income test. The household's benefit therefore falls only to the $24/month minimum, not to zero." +us,scenario_108,snap,deepseek-v4-pro,llm_error,categorical_eligibility,False,"The model computed a negative benefit (maximum allotment minus 30% of net income) and set it to $0. A categorically eligible one-person household is guaranteed the minimum allotment, which is $24/month in FY2026, or $288 a year." +us,scenario_108,snap,deepseek-v4-pro-0813,llm_error,categorical_eligibility,False,"The model treated a 30% contribution above the one-person maximum as a zero benefit. Wisconsin's BBCE makes the household eligible, and eligible one- and two-person households receive the minimum allotment ($24/month in FY2026) whenever the formula yields less." +us,scenario_108,snap,deepseek-v4.1-flash,llm_error,categorical_eligibility,False,"The model declared ineligibility under the 100% FPL net income test for elderly/disabled households. Wisconsin's TANF non-cash categorical eligibility (200% FPL gross) waives that test, so the household receives the $24/month minimum allotment." +us,scenario_108,snap,gemini-3-flash-preview,llm_error,categorical_eligibility,False,"The model said the $2,581.83 gross income exceeds SNAP limits, but it is below Wisconsin's 200% FPL BBCE threshold of $2,608.33. Having passed that test, the household is categorically eligible. The excess contribution therefore produces the $24 minimum allotment, not $0." +us,scenario_108,snap,gemini-3.1-flash-lite-preview,llm_error,categorical_eligibility,False,"The model claimed income exceeds the eligibility threshold without showing any computation. The household passes Wisconsin's 200% FPL BBCE gross test, which makes it categorically eligible. It therefore receives the $24/month minimum allotment, or $288 a year." +us,scenario_108,snap,gemini-3.1-pro-preview,llm_error,categorical_eligibility,False,"The model asserted that both gross and net income exceed SNAP limits. Wisconsin's BBCE gross limit is 200% FPL ($2,608.33), which the household's $2,581.83 meets, and categorical eligibility waives the net test. The result is the $24/month minimum allotment." +us,scenario_108,snap,gemini-3.5-flash,llm_error,thresholds_rates,False,"The model correctly used Wisconsin's 200% FPL BBCE pathway and the minimum benefit, but applied the outdated $23/month minimum. For FY2026 the minimum is 8% of the $298 maximum, rounded to the nearest dollar ($24), so the annual total is $288, not $276." +us,scenario_108,snap,gemini-3.5-flash-lite,llm_error,categorical_eligibility,False,"The model returned $0 without any derivation. Wisconsin BBCE makes this household categorically eligible, and its $611 expected contribution exceeds the $298 maximum. That triggers the $24/month minimum allotment rather than a zero benefit." +us,scenario_108,snap,gemini-3.6-flash,llm_error,categorical_eligibility,False,"The model said $2,581.83 gross income exceeds SNAP limits, but it is under Wisconsin's 200% FPL BBCE limit of $2,608.33. Categorical eligibility then guarantees the $24 minimum allotment even though net income produces a negative formula benefit." +us,scenario_108,snap,gemini-3.7-flash,llm_error,categorical_eligibility,False,"The model applied a net income threshold that Wisconsin's TANF non-cash categorical eligibility waives. The household is eligible and receives the $24/month minimum allotment, or $288 a year." +us,scenario_108,snap,gemini-3.8-flash,llm_error,categorical_eligibility,False,"The model correctly found that 30% of net income exceeds the one-person maximum but set the benefit to $0. Because Wisconsin's BBCE makes the household categorically eligible, the one-person minimum allotment of $24/month applies." +us,scenario_108,snap,gemini-4-argon,llm_error,categorical_eligibility,False,"The model applied the net income limit and zeroed out the benefit when the contribution exceeded the maximum. Wisconsin's BBCE waives the net income test, and eligible one-person households receive the $24/month minimum." +us,scenario_108,snap,glm-5.2,llm_error,categorical_eligibility,False,"The model computed max allotment minus 30% of net income as negative and returned $0. It left out the minimum allotment for categorically eligible one- and two-person households, which is $24/month in FY2026 (8% of $298, rounded to the nearest dollar)." +us,scenario_108,snap,glm-5.3,llm_error,categorical_eligibility,False,"The model failed the household on a ~100% FPL net income limit, and also wrongly invoked a shelter cap that does not apply to elderly/disabled households. Wisconsin's 200% FPL BBCE pathway makes the household categorically eligible without any net test, so it receives the $24/month minimum." +us,scenario_108,snap,gpt-5.4-mini,llm_error,other,False,"The model submitted $1,172 (about $98/month) with no computation behind it. Net income is $2,036 and the expected contribution of $611 exceeds the $298 maximum, so the only payable amount is the $24/month minimum, or $288 a year." +us,scenario_108,snap,gpt-5.4-nano,llm_error,categorical_eligibility,False,"The model defaulted to $0 citing income and limited deductions. It never applied Wisconsin's BBCE categorical eligibility or the minimum allotment, which together give $24/month for this one-person household." +us,scenario_108,snap,gpt-5.5,llm_error,categorical_eligibility,False,The model concluded that income was too high for a positive allotment and returned $0. A categorically eligible one-person household whose formula benefit is zero or negative still receives the $24/month FY2026 minimum allotment. +us,scenario_108,snap,gpt-5.6-luna,llm_error,taxable_income_or_deductions,False,"The model's $103/month benefit implies net income of only about $650, which requires a large shelter deduction. Rent of $600 is below half of adjusted income, so there is no excess shelter deduction. Net income stays at $2,036, the contribution of $611 exceeds the $298 maximum, and the benefit is the $24 minimum." +us,scenario_108,snap,gpt-5.6-sol,llm_error,categorical_eligibility,False,"The model applied the elderly/disabled net income limit and returned $0. Wisconsin's TANF non-cash BBCE makes the household categorically eligible without a net income test, so the $24/month minimum allotment is paid." +us,scenario_108,snap,gpt-5.6-terra,llm_error,categorical_eligibility,False,"The model failed the household on the one-person elderly/disabled net income limit. Wisconsin's 200% FPL BBCE waives that limit, and the household receives the $24/month minimum allotment." +us,scenario_108,snap,gpt-6-luna,llm_error,categorical_eligibility,False,"The model concluded that income exceeds the SNAP net-income limit and returned $0. Wisconsin's TANF non-cash categorical eligibility removes the net-income test, which leaves the one-person household at the $24/month minimum." +us,scenario_108,snap,gpt-6-sol,llm_error,categorical_eligibility,False,"The model treated net income too high for an allotment as a zero benefit. Under Wisconsin BBCE the household is eligible, and eligible one-person households receive the $24/month minimum allotment." +us,scenario_108,snap,gpt-6.1-terra,llm_error,categorical_eligibility,False,"The model applied the one-person net income limit, which Wisconsin's BBCE categorical eligibility waives. The household therefore receives the $24/month minimum allotment, or $288 a year." +us,scenario_108,snap,grok-4.3,llm_error,categorical_eligibility,False,"The model said income exceeds SNAP limits after deductions, but the household passes Wisconsin's 200% FPL BBCE gross test and is categorically eligible. It therefore receives the $24/month minimum allotment." +us,scenario_108,snap,grok-4.5,llm_error,categorical_eligibility,False,"The model compared roughly $28,000 of annual net income to 100% FPL and declared ineligibility. Wisconsin BBCE waives the net income test for categorically eligible households, so the benefit is the $24/month minimum, or $288 a year." +us,scenario_108,snap,grok-4.6,llm_error,categorical_eligibility,False,"The model correctly waived the 130% gross test for an elderly/disabled household but then applied the 100% FPL net income test. Wisconsin's TANF non-cash categorical eligibility removes that net test, which yields the $24/month minimum allotment." +us,scenario_108,snap,grok-4.7,llm_error,categorical_eligibility,False,"The model failed the household on the one-person net income limit. Wisconsin's 200% FPL BBCE confers categorical eligibility, so the household receives the $24/month minimum allotment instead of $0." +us,scenario_108,snap,grok-build-0.1,llm_error,categorical_eligibility,False,"The model compared its ~$2,218 net income to the ~$1,305 100% FPL net limit and returned $0. Wisconsin BBCE makes the household categorically eligible without that net test, so the $24/month minimum allotment applies." +us,scenario_108,snap,inkling,llm_error,categorical_eligibility,False,"The model ruled the household ineligible because ~$2,225 of net income exceeds 100% FPL. Wisconsin's TANF non-cash BBCE waives the net income test, so the household gets the $24/month FY2026 minimum." +us,scenario_108,snap,kimi-k2.6,llm_error,categorical_eligibility,False,"The model applied the 100% FPL net income test for elderly/disabled households. Categorical eligibility under Wisconsin's BBCE removes that test, which results in the $24/month minimum allotment." +us,scenario_108,snap,kimi-k3,llm_error,categorical_eligibility,False,The model correctly found that the ~$664 contribution exceeds the one-person maximum but returned $0. Categorically eligible one- and two-person households receive the minimum allotment of $24/month in FY2026 when the formula benefit is zero or negative. +us,scenario_108,snap,minimax-m3,llm_error,categorical_eligibility,False,"The model applied a 130% FPL gross test, from which elderly/disabled households are exempt, and a 100% net test, and ignored Wisconsin's BBCE. Under BBCE the household passes the 200% FPL gross limit and is categorically eligible, so it receives the $24/month minimum." +us,scenario_108,snap,muse-spark-1.3,llm_error,categorical_eligibility,False,"The model failed the household on the elderly/disabled 100% FPL net income test at about $2,218 net. Wisconsin's TANF non-cash categorical eligibility waives that test, so the household gets the $24/month minimum allotment." +us,scenario_108,snap,muse-wonder,llm_error,categorical_eligibility,False,"The model applied the one-person net income limit and returned $0. Wisconsin BBCE makes the household categorically eligible, so the $24/month minimum allotment applies, or $288 a year." +us,scenario_108,snap,ox-alpha,llm_error,categorical_eligibility,False,"The model used a 165% FPL gross limit, which comes from the separate-household-status rule, not from the eligibility test. Wisconsin's BBCE gross limit is 200% FPL ($2,608.33/month), and the household's $2,581.83 passes it. That confers categorical eligibility and the $24/month minimum allotment." +us,scenario_108,snap,qwen-3.7-max,llm_error,categorical_eligibility,False,"The model imputed a ~$400 utility allowance that is not in the household facts, then returned $0 because 30% of net income exceeded the maximum. It missed that a categorically eligible one-person household receives the minimum allotment, which is $24/month in FY2026." +us,scenario_108,snap,qwen3.8-max,llm_error,categorical_eligibility,False,"The model claimed countable income exceeds the one-person SNAP limit. Wisconsin's TANF non-cash BBCE makes the household categorically eligible regardless of net income, so it receives the $24/month minimum allotment." +us,scenario_108,state_income_tax_before_refundable_credits,deepseek-v4-flash-0731,llm_error,state_local_rule,False,"Built a Wisconsin AGI of $18,048 by treating the $10,392 survivor benefits as taxable. The engine's taxable base is just the $7,656 of wages, and the standard deduction reduces that to $0. Even on the model's $3,838 of taxable income, it never subtracted Wisconsin's nonrefundable renter school property tax credit (12% × 20% × $7,200 rent = $172.80), which would remove the whole $134.33." +us,scenario_108,state_income_tax_before_refundable_credits,deepseek-v4-pro,llm_error,state_local_rule,False,"Counted the $10,392 survivor benefits in a $18,048 Wisconsin AGI, when the engine's taxable base is only the $7,656 of wages, which falls below the standard deduction. It also said 'No other nonrefundable credits' and so left out the Wisconsin school property tax credit for renters ($172.80 on $7,200 rent), which would have taken its $161.71 to $0." +us,scenario_108,state_income_tax_before_refundable_credits,gemini-3.1-pro-preview,llm_error,state_local_rule,False,"Started from an $18,048 AGI that includes the $10,392 survivor benefits, but the engine taxes only the $7,656 of wages, and the sliding-scale standard deduction brings that to $0. It also skipped the nonrefundable renter school property tax credit ($172.80), which on its own figures would have cancelled its $159 tax." +us,scenario_108,state_income_tax_before_refundable_credits,gemini-3.5-flash,llm_error,state_local_rule,False,"Applied the Wisconsin renter school property tax credit but undersized it. With 20% of $7,200 rent treated as property tax, 12% of $1,440 gives $172.80, more than its pre-credit tax, so a $70 balance should not remain. It also included the $10,392 survivor benefits in WI AGI, when the engine's taxable base is $7,656 of wages and the standard deduction reduces that to $0." +us,scenario_108,state_income_tax_before_refundable_credits,glm-5.2,llm_error,state_local_rule,False,"Treated the $10,392 survivor benefits as taxable, giving $18,048 of income. The engine's Wisconsin taxable base is only the $7,656 of wages, and the $12,760+ standard deduction alone takes that to $0. It also never applied the nonrefundable school property tax credit for renters ($172.80 on $7,200 rent), which would have wiped out its $146.45 on its own numbers." +us,scenario_108,state_income_tax_before_refundable_credits,gpt-5.6-luna,llm_error,state_local_rule,False,"Taxed the survivor-benefit income alongside wages. The engine counts only the $7,656 of wages as Wisconsin income, and the standard deduction reduces that to $0. It also did not net out the nonrefundable renter school property tax credit ($172.80 from $7,200 rent), which by itself would have eliminated its $144.13." +us,scenario_108,state_income_tax_before_refundable_credits,gpt-6-luna,llm_error,state_local_rule,False,"Its $3,538 of taxable income comes from including the $10,392 survivor benefits. The engine's Wisconsin base is $7,656 of wages, which is fully covered by the standard deduction. It also left out the $172.80 nonrefundable school property tax credit for renters, which would have cancelled its $124." +us,scenario_108,state_income_tax_before_refundable_credits,gpt-6.1-terra,llm_error,state_local_rule,False,"Applied the 3.5% rate to 'taxable wages and survivor income', but the engine's Wisconsin taxable base is only the $7,656 of wages, and the standard deduction reduces that to $0. It also omitted the nonrefundable renter school property tax credit (12% of the $1,440 rent-equivalent property tax = $172.80), which would have zeroed its $100.73." +us,scenario_108,state_income_tax_before_refundable_credits,grok-build-0.1,llm_error,state_local_rule,False,"Included the $10,392 survivor benefits in an $18,048 WI AGI, when the engine's taxable base is $7,656 of wages, below the standard deduction. It also stated 'No nonrefundable state credits' and so missed the Wisconsin school property tax credit for renters ($172.80), which would have reduced its $150 to $0." +us,scenario_108,state_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"Gave no value and no explanation for state_income_tax_before_refundable_credits. The correct derivation counts only the $7,656 of wages as Wisconsin income, since the engine treats the $10,392 survivor benefits as nontaxable and Social Security is exempt, and the standard deduction takes taxable income to $0, so the answer is $0." +us,scenario_108,state_income_tax_before_refundable_credits,muse-spark-1.3,llm_error,state_local_rule,False,"Added the $10,392 survivor benefits to wages as a 'taxable survivor pension', giving $18,048 of WI AGI. The engine's taxable base is $7,656 of wages, and the standard deduction reduces that to $0. Even on its own ~$2,900 of taxable income, the nonrefundable renter school property tax credit ($172.80) would have wiped out its $102." +us,scenario_108,state_income_tax_before_refundable_credits,muse-wonder,llm_error,state_local_rule,False,"Taxed the survivor income on top of wages, leaving $2,680 taxable. The engine's Wisconsin base is only the $7,656 of wages, which the standard deduction fully covers. It also never applied the $172.80 nonrefundable school property tax credit for renters on $7,200 rent, which would have reduced its $94 to $0." +us,scenario_108,state_refundable_credits,claude-fable-5,prompt_ambiguity,state_local_rule,False,"It counted the $10,392 survivor benefits, reached $30,982, and said that was over the limit, then still reported a made-up partial credit of $636 that does not follow from any formula. PolicyEngine's steps are $20,590 of income (wages plus Social Security), $1,440 of rent-based property tax (20% of rent), and 0.8 × (1,440 − 0.08785 × 12,530) = $271.39." +us,scenario_108,state_refundable_credits,claude-fable-5.1,prompt_ambiguity,state_local_rule,False,"It added the $10,392 generic survivor benefits to homestead household income, got $30,982, and zeroed the credit for exceeding the $24,680 limit. PolicyEngine's wi_homestead_income counts only wages plus Social Security ($20,590), which gives a $271.39 homestead credit." +us,scenario_108,state_refundable_credits,claude-haiku-4.5,prompt_ambiguity,state_local_rule,False,"It got PolicyEngine's $20,590 homestead income, then wrongly said the Wisconsin homestead credit is not a refundable income tax credit. The homestead credit is claimed on the Wisconsin return and is fully refundable, and at this income it equals 0.8 × (1,440 − 0.08785 × 12,530) = $271.39." +us,scenario_108,state_refundable_credits,claude-haiku-5.5,prompt_ambiguity,state_local_rule,False,"It reasoned that no Wisconsin tax liability means no refundable credits, which misunderstands refundability. The homestead credit is paid regardless of liability, and under PolicyEngine's reading it equals $271.39, based on $20,590 of income and $1,440 of rent-based property tax." +us,scenario_108,state_refundable_credits,claude-opus-4.7,prompt_ambiguity,state_local_rule,False,"It wrongly dropped the $12,934 of Social Security survivor benefits from homestead income (Wisconsin counts all Social Security) and added the generic survivor benefits instead, getting $18,048. It then guessed $300 instead of applying the formula. With $20,590 of income, 0.8 × (1,440 − 0.08785 × 12,530) = $271.39." +us,scenario_108,state_refundable_credits,claude-opus-4.8,prompt_ambiguity,state_local_rule,False,"It added the $10,392 survivor benefits to wages and Social Security, got $30,982 against the $24,680 homestead limit, and returned $0. PolicyEngine's homestead income is $20,590 (wages plus Social Security), which gives $271.39." +us,scenario_108,state_refundable_credits,claude-opus-5,prompt_ambiguity,state_local_rule,False,"It used about $18,000 of household income, which means it left out the $12,934 of Social Security that Wisconsin counts, and it gave $371 without showing a computation. PolicyEngine's homestead income is $20,590 (wages plus Social Security), and 0.8 × (1,440 − 0.08785 × 12,530) = $271.39." +us,scenario_108,state_refundable_credits,claude-opus-5.5,prompt_ambiguity,state_local_rule,False,"It treated homestead income as $30,982 by including the $10,392 generic survivor benefits, which is over the $24,680 limit. PolicyEngine counts only wages and Social Security ($20,590), so the homestead credit is $271.39." +us,scenario_108,state_refundable_credits,claude-sonnet-4.6,prompt_ambiguity,state_local_rule,False,"It explicitly added the $10,392 other survivor benefits, got $30,982, and zeroed the homestead credit. PolicyEngine's wi_homestead_income is $20,590 (wages plus Social Security), which gives 0.8 × (1,440 − 0.08785 × 12,530) = $271.39." +us,scenario_108,state_refundable_credits,claude-sonnet-5,prompt_ambiguity,state_local_rule,False,"It said Wisconsin refundable credits require a qualifying child and never computed the homestead credit, which needs no child. An 85-year-old disabled renter with $20,590 of household income and $7,200 of rent gets a $271.39 homestead credit." +us,scenario_108,state_refundable_credits,claude-sonnet-5.5,prompt_ambiguity,state_local_rule,False,"It used PolicyEngine's $20,590 income but the wrong parameters: 25% of rent instead of 20% of rent ($1,440, below the $1,460 cap), plus an 8.65% phase-out rate and an $8,000 threshold instead of 8.785% and $8,060. PolicyEngine's result is 0.8 × (1,440 − 0.08785 × 12,530) = $271.39, and the model gave $297." +us,scenario_108,state_refundable_credits,deepseek-v4-flash-0731,prompt_ambiguity,state_local_rule,False,"It concluded that household income exceeds the homestead limit, which only holds if the $10,392 generic survivor benefits are counted. PolicyEngine's homestead income is wages plus Social Security, $20,590, which gives a $271.39 credit." +us,scenario_108,state_refundable_credits,deepseek-v4-pro,prompt_ambiguity,state_local_rule,False,"It used $30,982 of homestead income by including the $10,392 survivor benefits, so the credit came out to zero. PolicyEngine's wi_homestead_income is $20,590, which gives a $271.39 homestead credit." +us,scenario_108,state_refundable_credits,deepseek-v4-pro-0813,prompt_ambiguity,state_local_rule,False,"It said household income exceeds the homestead limit, which depends on counting the $10,392 generic survivor benefits. PolicyEngine counts only wages and Social Security ($20,590), so the credit is 0.8 × (1,440 − 0.08785 × 12,530) = $271.39." +us,scenario_108,state_refundable_credits,deepseek-v4.1-flash,prompt_ambiguity,state_local_rule,False,"It gave no analysis and never evaluated the Wisconsin homestead credit. Under PolicyEngine's reading the household qualifies for that refundable credit, which comes to $271.39 based on $20,590 of income and $1,440 of rent-based property tax." +us,scenario_108,state_refundable_credits,gemini-3-flash-preview,prompt_ambiguity,state_local_rule,False,"It counted $30,982 of homestead income, which includes the $10,392 generic survivor benefits, against the $24,680 limit. PolicyEngine's homestead income is $20,590 (wages plus Social Security), which gives $271.39." +us,scenario_108,state_refundable_credits,gemini-3.1-flash-lite-preview,prompt_ambiguity,state_local_rule,False,"It said the household is ineligible without computing anything. As an 85-year-old disabled renter with $20,590 of homestead income, the head qualifies for a $271.39 Wisconsin homestead credit." +us,scenario_108,state_refundable_credits,gemini-3.1-pro-preview,prompt_ambiguity,state_local_rule,False,"It got $30,982 of household income by including the $10,392 generic survivor benefits and zeroed the homestead credit. PolicyEngine counts $20,590 (wages plus Social Security), which gives a $271.39 credit." +us,scenario_108,state_refundable_credits,gemini-3.5-flash,prompt_ambiguity,state_local_rule,False,"It applied the $24,680 limit to $30,982 of income that includes the $10,392 survivor benefits. PolicyEngine's wi_homestead_income is $20,590, which gives 0.8 × (1,440 − 0.08785 × 12,530) = $271.39." +us,scenario_108,state_refundable_credits,gemini-3.5-flash-lite,prompt_ambiguity,state_local_rule,False,"It said the head is ineligible for the homestead credit without giving any income or rent computation. With $20,590 of homestead income and $1,440 of rent-based property tax, the head gets a $271.39 refundable homestead credit." +us,scenario_108,state_refundable_credits,gemini-3.6-flash,prompt_ambiguity,state_local_rule,False,"It counted the $10,392 generic survivor benefits to reach $30,982, which is over the $24,680 threshold. PolicyEngine's homestead income is wages plus Social Security ($20,590), which gives a $271.39 credit." +us,scenario_108,state_refundable_credits,gemini-3.7-flash,prompt_ambiguity,state_local_rule,False,"It said household income exceeds the homestead limit, which depends on counting the $10,392 generic survivor benefits. PolicyEngine's $20,590 homestead income (wages plus Social Security) gives a $271.39 credit." +us,scenario_108,state_refundable_credits,gemini-3.8-flash,prompt_ambiguity,state_local_rule,False,"It said homestead income exceeds the $24,680 limit, which only happens if the $10,392 survivor benefits are counted. PolicyEngine counts $20,590 of income, so the credit is 0.8 × (1,440 − 0.08785 × 12,530) = $271.39." +us,scenario_108,state_refundable_credits,gemini-4-argon,prompt_ambiguity,state_local_rule,False,"It used $30,982 of household income, including the $10,392 generic survivor benefits, against the $24,680 limit. PolicyEngine's wi_homestead_income is $20,590, which gives a $271.39 homestead credit." +us,scenario_108,state_refundable_credits,glm-5.2,prompt_ambiguity,state_local_rule,False,"It included the $10,392 survivor benefits in homestead income ($30,982) and zeroed the credit. PolicyEngine counts only wages and Social Security ($20,590), so the credit is $271.39." +us,scenario_108,state_refundable_credits,glm-5.3,prompt_ambiguity,state_local_rule,False,"It treated the $10,392 survivor benefits as countable pension income, reaching about $30,982 and going over the limit. PolicyEngine's homestead income is $20,590 (wages plus Social Security), which gives 0.8 × (1,440 − 0.08785 × 12,530) = $271.39." +us,scenario_108,state_refundable_credits,gpt-5.4-mini,prompt_ambiguity,state_local_rule,False,"It said no Wisconsin refundable credit is triggered and never evaluated the homestead credit. Under PolicyEngine's reading the head qualifies as an 85-year-old disabled renter, and the credit is $271.39 based on $20,590 of income and $1,440 of rent-based property tax." +us,scenario_108,state_refundable_credits,gpt-5.4-nano,prompt_ambiguity,state_local_rule,False,"It looked only for EITC-type refundable credits and missed the Wisconsin homestead credit. Based on $7,200 of rent (20% = $1,440) and $20,590 of household income, that credit is $271.39." +us,scenario_108,state_refundable_credits,gpt-5.5,prompt_ambiguity,state_local_rule,False,"It counted the $10,392 survivor benefits in homestead income and concluded the household is over the limit. PolicyEngine counts only wages plus Social Security ($20,590), which gives a $271.39 credit." +us,scenario_108,state_refundable_credits,gpt-5.6-luna,prompt_ambiguity,state_local_rule,False,"It assumed refundable Wisconsin credits require qualifying children and overlooked the homestead credit, which is available to elderly and disabled renters. At $20,590 of income and $1,440 of rent-based property tax, that credit is $271.39." +us,scenario_108,state_refundable_credits,gpt-5.6-sol,prompt_ambiguity,state_local_rule,False,"It placed household income above the homestead limit, which depends on including the $10,392 generic survivor benefits. PolicyEngine's homestead income is $20,590, which gives $271.39." +us,scenario_108,state_refundable_credits,gpt-5.6-terra,prompt_ambiguity,state_local_rule,False,"It reported that no refundable credit applies and never evaluated the homestead credit. The head's $7,200 of rent and $20,590 of homestead income produce a $271.39 refundable homestead credit." +us,scenario_108,state_refundable_credits,gpt-6-astra,prompt_ambiguity,state_local_rule,False,"It counted $30,982 of income, including the $10,392 survivor benefits, against a $24,480 ceiling. PolicyEngine's homestead income is $20,590 (wages plus Social Security), which gives 0.8 × (1,440 − 0.08785 × 12,530) = $271.39." +us,scenario_108,state_refundable_credits,gpt-6-luna,prompt_ambiguity,state_local_rule,False,"It said household income exceeds the homestead limit, which reflects including the $10,392 generic survivor benefits. PolicyEngine counts $20,590, which gives a $271.39 homestead credit." +us,scenario_108,state_refundable_credits,gpt-6-sol,prompt_ambiguity,state_local_rule,False,"It treated total household income, including the $10,392 survivor benefits, as over the homestead limit. PolicyEngine's wi_homestead_income is $20,590, which gives a $271.39 credit." +us,scenario_108,state_refundable_credits,gpt-6.1-sol,prompt_ambiguity,state_local_rule,False,"It put total household income over the homestead limit by counting the $10,392 generic survivor benefits. PolicyEngine's $20,590 homestead income (wages plus Social Security) gives $271.39." +us,scenario_108,state_refundable_credits,gpt-6.1-terra,prompt_ambiguity,state_local_rule,False,"It said household income exceeds the homestead limit, which requires counting the $10,392 survivor benefits. PolicyEngine counts $20,590, so the credit is 0.8 × (1,440 − 0.08785 × 12,530) = $271.39." +us,scenario_108,state_refundable_credits,grok-4.3,prompt_ambiguity,state_local_rule,False,"It said no state refundable credits qualify without evaluating the Wisconsin homestead credit. Under PolicyEngine's reading the household qualifies, and the credit is $271.39 based on $20,590 of income and $1,440 of rent-based property tax." +us,scenario_108,state_refundable_credits,grok-4.5,prompt_ambiguity,state_local_rule,False,"It used about $30,982 of homestead income, which includes the $10,392 survivor benefits, against an approximately $25,000 limit. PolicyEngine's homestead income is $20,590, which gives a $271.39 credit." +us,scenario_108,state_refundable_credits,grok-4.6,prompt_ambiguity,state_local_rule,False,"It included the $10,392 survivor benefits to reach $30,982 and zeroed the homestead credit. PolicyEngine counts only wages plus Social Security ($20,590), which gives $271.39." +us,scenario_108,state_refundable_credits,grok-4.7,prompt_ambiguity,state_local_rule,False,"It explicitly added the $10,392 other survivor benefits to wages and Social Security and went over the homestead limit. PolicyEngine's wi_homestead_income is $20,590, which gives 0.8 × (1,440 − 0.08785 × 12,530) = $271.39." +us,scenario_108,state_refundable_credits,grok-build-0.1,prompt_ambiguity,state_local_rule,False,"It called its $30,982 figure 'AGI + SS' but got it by putting the $10,392 survivor benefits into AGI, then compared it to a projected $26,500 limit. PolicyEngine's homestead income is $20,590, which gives a $271.39 credit." +us,scenario_108,state_refundable_credits,inkling,prompt_ambiguity,state_local_rule,False,"It considered only the Wisconsin EITC and never evaluated the homestead credit. Under PolicyEngine's reading the 85-year-old disabled renter qualifies, and the credit is $271.39 based on $20,590 of income and $1,440 of rent-based property tax." +us,scenario_108,state_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"It returned no value and no explanation for state_refundable_credits, so there was nothing to score against the $271.39 homestead credit." +us,scenario_108,state_refundable_credits,kimi-k3,prompt_ambiguity,state_local_rule,False,"It used a broad household income of about $30,982, including the $10,392 survivor benefits, and zeroed the homestead credit. PolicyEngine counts $20,590 (wages plus Social Security), which gives $271.39." +us,scenario_108,state_refundable_credits,minimax-m3,prompt_ambiguity,state_local_rule,False,"It reasoned that with no Wisconsin tax liability no refundable credits apply, which is backwards: refundable credits are paid even when there is no liability. PolicyEngine's homestead credit here is $271.39." +us,scenario_108,state_refundable_credits,muse-spark-1.3,prompt_ambiguity,state_local_rule,False,"It said income was too high for the homestead credit, which follows from counting the $10,392 generic survivor benefits. PolicyEngine's homestead income is $20,590, which gives $271.39." +us,scenario_108,state_refundable_credits,muse-wonder,prompt_ambiguity,state_local_rule,False,"It placed household income over the homestead limit by including the $10,392 survivor benefits. PolicyEngine counts $20,590, so the credit is 0.8 × (1,440 − 0.08785 × 12,530) = $271.39." +us,scenario_108,state_refundable_credits,ox-alpha,prompt_ambiguity,state_local_rule,False,"It explicitly summed wages, Social Security survivor benefits, and the $10,392 other survivor benefits to get $30,982, which is over the limit. PolicyEngine's wi_homestead_income is $20,590, which gives a $271.39 credit." +us,scenario_108,state_refundable_credits,qwen-3.7-max,prompt_ambiguity,state_local_rule,False,"It added the $10,392 survivor benefits to get $30,982 against the $24,680 homestead limit. PolicyEngine counts only wages and Social Security ($20,590), which gives 0.8 × (1,440 − 0.08785 × 12,530) = $271.39." +us,scenario_108,state_refundable_credits,qwen3.8-max,prompt_ambiguity,state_local_rule,False,"It tied Wisconsin refundable credits to having qualifying children and skipped the homestead credit. That credit is $271.39 for this elderly, disabled renter with $20,590 of homestead income." us,scenario_109,child1_chip_eligible,claude-haiku-4.5,llm_error,health_coverage,False,"The model checked only CHIP's age and upper-income limits and treated satisfying them as sufficient. It omitted the prior Medicaid screen: the age-9 child qualifies for Florida Medicaid in the OLDER_CHILD category, which makes the child ineligible for CHIP." us,scenario_109,child1_chip_eligible,claude-opus-4.7,llm_error,health_coverage,False,"The model calculated MAGI and compared it only with CHIP's upper-income limit. It failed to test the lower Medicaid eligibility pathway first; at this income, the age-9 child is Medicaid-eligible in Florida and therefore excluded from CHIP." us,scenario_109,child1_chip_eligible,claude-opus-4.8,llm_error,health_coverage,False,"The model recognized that CHIP applies between Medicaid and CHIP income limits but incorrectly placed this household in that interval. The age-9 child remains within Florida's Medicaid limit for the OLDER_CHILD category, so the child never enters the CHIP coverage band." @@ -9115,50 +9310,51 @@ us,scenario_109,child3_medicaid_eligible,gpt-5.4-nano,llm_error,categorical_elig us,scenario_109,child3_medicaid_eligible,qwen-3.7-max,llm_error,categorical_eligibility,False,"The model correctly identified the infant category and computed income at roughly 0.79 FPL against a ~200% FPL Florida infant limit, then reversed its own conclusion by imposing a Florida asset test and requiring Medicaid expansion or confirmed enrollment. MAGI-based children's categories carry no asset or resource test, non-expansion status restricts only the adult expansion group, and CHIP is residual coverage for children who fail Medicaid rather than a substitute for it — so the infant category grants eligibility, and the question asked for eligibility rather than enrollment." us,scenario_109,child3_wic_eligible,gpt-5.4-nano,llm_error,categorical_eligibility,False,"The model treated the absence of an explicitly listed WIC status as disqualifying instead of computing eligibility from the supplied facts. The age-zero child satisfies WIC's child category, and the five-person household's income is below the 185%-of-poverty income limit, so the correct eligibility output is Yes." us,scenario_109,federal_income_tax_before_refundable_credits,minimax-m3,llm_error,taxable_income_or_deductions,False,"The model used an overstated projected standard deduction, incorrectly concluded taxable income and pre-credit tax were zero, and then subtracted an invented $284 of “unused” CTC. The correct computation produces income tax that uses $2,792.91 of the $6,600 CTC as a nonrefundable offset, while the remaining $3,807.09 is refundable; unused nonrefundable credits never make this output negative." -us,scenario_109,federal_refundable_credits,claude-fable-5,llm_error,other,False,"It correctly computed EITC $8,231 + ACTC $3,807 = $12,038. It then rounded the total to $12,000 instead of reporting the computed amount." -us,scenario_109,federal_refundable_credits,claude-haiku-4.5,llm_error,credit_phaseout,False,"It claimed the household's income exceeds the EITC phase-out range, but $27,881 of earned income is on the three-child MFJ plateau, so the full $8,231 EITC applies. It also discarded its own 15%-over-$2,500 ACTC computation and substituted an arbitrary $2,500 instead of 15% × ($27,880.57 − $2,500) = $3,807." -us,scenario_109,federal_refundable_credits,claude-haiku-5.5,llm_error,categorical_eligibility,False,"It did not treat $30,000 of self-employment income as earned income for EITC and ACTC, so it zeroed out both credits. Net SE income minus half the SE tax ($27,880.57) qualifies for the $8,231 EITC and a $3,807 ACTC." -us,scenario_109,federal_refundable_credits,claude-opus-4.7,llm_error,other,False,"Its reasoning reached the correct total of $8,231 EITC + $3,807 ACTC = $12,038. It then submitted an unsupported 'estimated' $10,379 that contradicts its own arithmetic." -us,scenario_109,federal_refundable_credits,claude-opus-4.8,llm_error,thresholds_rates,False,"It used the 2025 EITC maximum of $8,046 instead of the 2026 three-child maximum of $8,231. It also replaced its own $3,781 ACTC (already understated because it used $27,705 instead of $27,880.57) with an arbitrary $4,416." -us,scenario_109,federal_refundable_credits,claude-opus-5,llm_error,credit_phaseout,False,"It placed $30,000 in the EITC phase-out and arrived at about $5,035, but earned income of $27,880.57 is on the plateau, so the full $8,231 applies. It also computed the ACTC on gross $30,000 ($4,125) instead of SE income minus half the SE tax ($3,807)." -us,scenario_109,federal_refundable_credits,claude-sonnet-4.6,llm_error,credit_phaseout,False,"It applied an EITC phase-out using a ~$26,511–$27,174 threshold to gross $30,000. The 2026 MFJ phase-out starts above $27,880.57, so the full $8,231 applies. It also used gross $30,000 for the ACTC ($4,125 instead of $3,807) and then dropped a digit, submitting $7,594 instead of its own $11,594." -us,scenario_109,federal_refundable_credits,claude-sonnet-5,llm_error,credit_phaseout,False,"It put the three-child EITC at about $3,015 despite earned income of $27,881 sitting on the $8,231 plateau. Its ACTC description ignored that the 15% earned-income limit ($3,807) binds below the $5,100 cap." -us,scenario_109,federal_refundable_credits,deepseek-v4-flash-0731,llm_error,taxable_income_or_deductions,False,"It computed the ACTC as 15% of gross $30,000 above $2,500 ($4,125). Earned income for the ACTC is SE income minus half the SE tax ($27,880.57), which gives $3,807.09. It also used an EITC maximum of $8,215 instead of $8,231." -us,scenario_109,federal_refundable_credits,deepseek-v4-pro,llm_error,thresholds_rates,False,"It used a $1,000-per-child refundable CTC ($3,000), as though TCJA had expired. Under 2026 law the ACTC is the lesser of $1,700 per child and 15% of earned income over $2,500, which gives $3,807. It also understated the EITC at $8,026 instead of $8,231." -us,scenario_109,federal_refundable_credits,deepseek-v4-pro-0813,llm_error,thresholds_rates,False,"Its ACTC of $3,807 was correct, but it overstated the 2026 three-child EITC maximum as $8,261 instead of $8,231." -us,scenario_109,federal_refundable_credits,deepseek-v4.1-flash,llm_error,taxable_income_or_deductions,False,"It computed the ACTC on gross $30,000 ($4,125) instead of earned income net of half the SE tax ($27,880.57 → $3,807). It also overstated the EITC maximum as $8,290 instead of $8,231." -us,scenario_109,federal_refundable_credits,gemini-3-flash-preview,llm_error,thresholds_rates,False,"It used a pre-TCJA $1,000-per-child ACTC ($3,000). The 2026 refundable CTC is 15% × ($27,880.57 − $2,500) = $3,807, under the $1,700-per-child cap. It also overstated the EITC as $8,290 instead of $8,231." -us,scenario_109,federal_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,credit_phaseout,False,"It reported an EITC of $3,588 and an ACTC of $1,674. With $27,880.57 of earned income, the household is on the three-child EITC plateau ($8,231), and the 15%-over-$2,500 formula gives a $3,807 ACTC." -us,scenario_109,federal_refundable_credits,gemini-3.1-pro-preview,llm_error,thresholds_rates,False,"It used a $1,000-per-child ACTC ($3,000) instead of the 2026 formula, 15% × ($27,880.57 − $2,500) = $3,807. It also put the EITC maximum at $8,250 instead of $8,231." -us,scenario_109,federal_refundable_credits,gemini-3.5-flash,llm_error,thresholds_rates,False,"It capped the ACTC at a $1,000-per-child maximum ($3,000) instead of applying the $1,700 cap and the 15%-over-$2,500 earned-income limit, which gives $3,807. It also used an EITC of $8,240 instead of $8,231." -us,scenario_109,federal_refundable_credits,gemini-3.5-flash-lite,llm_error,credit_phaseout,False,"It gave no computation, and its $7,502 is below the $8,231 plateau EITC alone. That is consistent with applying a phase-out to the EITC and/or omitting the $3,807 ACTC, both of which apply in full at $27,880.57 of earned income." -us,scenario_109,federal_refundable_credits,gemini-3.6-flash,llm_error,thresholds_rates,False,"It used a $1,000-per-child refundable CTC ($3,000) instead of the 2026 ACTC of 15% × ($27,880.57 − $2,500) = $3,807. It also used an EITC of $8,219 instead of $8,231." -us,scenario_109,federal_refundable_credits,gemini-3.7-flash,llm_error,thresholds_rates,False,"Its $11,046 matches the 2025 EITC maximum ($8,046) plus a $1,000-per-child ACTC ($3,000). It missed both the 2026 three-child EITC maximum of $8,231 and the 2026 ACTC of 15% × ($27,880.57 − $2,500) = $3,807." -us,scenario_109,federal_refundable_credits,gemini-3.8-flash,llm_error,thresholds_rates,False,"It used a $1,000-per-child ACTC ($3,000) instead of the 2026 15%-over-$2,500 amount of $3,807, which is under the $1,700 cap. It also used an EITC of $8,207 instead of $8,231." -us,scenario_109,federal_refundable_credits,gemini-4-argon,llm_error,thresholds_rates,False,"It correctly computed the ACTC as $3,807.08 but used an EITC of $8,104 instead of the 2026 three-child plateau maximum of $8,231." -us,scenario_109,federal_refundable_credits,glm-5.2,llm_error,taxable_income_or_deductions,False,"It took earned income as net SE earnings ($27,705 = 92.35% of $30,000). Earned income is SE income minus the deductible half of SE tax ($27,880.57), so its ACTC was $3,780.75 instead of $3,807.09. It also used an EITC of $8,025.75 instead of $8,231." -us,scenario_109,federal_refundable_credits,glm-5.3,llm_error,taxable_income_or_deductions,False,"It double-reduced earned income by subtracting half the SE tax from the already-reduced $27,705 net SE earnings, giving $25,586 instead of $27,880.57. This cut the ACTC to $3,463 instead of $3,807, and it also used an EITC of $8,042 instead of $8,231." -us,scenario_109,federal_refundable_credits,gpt-5.4-mini,llm_error,other,False,"It submitted an unsupported $13,400 without computing either credit. The correct total is the $8,231 plateau EITC plus an ACTC limited to 15% × ($27,880.57 − $2,500) = $3,807." -us,scenario_109,federal_refundable_credits,gpt-5.4-nano,llm_error,categorical_eligibility,False,"It treated the lack of wages as ruling out EITC and ACTC. Net self-employment income ($30,000 minus half the SE tax) is earned income that qualifies for the $8,231 EITC and a $3,807 ACTC." -us,scenario_109,federal_refundable_credits,gpt-5.5,llm_error,thresholds_rates,False,"It correctly used the $8,231 EITC but set the ACTC at $1,000 per child ($3,000). The 2026 ACTC is the lesser of $1,700 per child and 15% × ($27,880.57 − $2,500) = $3,807." -us,scenario_109,federal_refundable_credits,gpt-5.6-luna,llm_error,taxable_income_or_deductions,False,"It applied the ACTC formula to gross $30,000 ($4,125). Earned income for the ACTC is SE income minus half the SE tax ($27,880.57), which gives $3,807.09." -us,scenario_109,federal_refundable_credits,gpt-5.6-sol,llm_error,taxable_income_or_deductions,False,"It based the ACTC on net SE earnings of $27,705 (92.35% of $30,000), giving $3,781. Earned income is $30,000 minus half the SE tax ($27,880.57), which gives $3,807.09." -us,scenario_109,federal_refundable_credits,gpt-5.6-terra,llm_error,taxable_income_or_deductions,False,"It computed the ACTC as 15% of gross $30,000 above $2,500 ($4,125) without subtracting the deductible half of SE tax from earned income. That subtraction gives $27,880.57 and an ACTC of $3,807.09." -us,scenario_109,federal_refundable_credits,gpt-6-luna,llm_error,taxable_income_or_deductions,False,"It used gross $30,000 as earned income for the ACTC ($4,125) instead of $30,000 minus the $2,119.43 half-SE-tax deduction, which gives $3,807.09." -us,scenario_109,federal_refundable_credits,gpt-6-sol,llm_error,thresholds_rates,False,"Its ACTC of $3,807.09 was correct, but it overstated the 2026 three-child EITC maximum as $8,427 instead of $8,231." -us,scenario_109,federal_refundable_credits,grok-4.3,llm_error,categorical_eligibility,False,"It computed no EITC or ACTC, ignoring that $30,000 of self-employment income is earned income. That income qualifies the three-child MFJ household for the $8,231 plateau EITC and a $3,807 ACTC." -us,scenario_109,federal_refundable_credits,grok-4.5,llm_error,thresholds_rates,False,"It assumed TCJA expired and used a $1,000-per-child CTC with a $3,000 earnings floor. Under 2026 law the ACTC is the lesser of $1,700 per child and 15% × ($27,880.57 − $2,500) = $3,807. It also used an EITC of $8,226 instead of $8,231." -us,scenario_109,federal_refundable_credits,grok-4.6,llm_error,thresholds_rates,False,"It assumed a post-TCJA-expiration $1,000-per-child ACTC ($3,000) instead of the 2026 $1,700 cap with the 15%-over-$2,500 limit, which gives $3,807. It also overstated the EITC as $8,247 instead of $8,231." -us,scenario_109,federal_refundable_credits,grok-4.7,llm_error,thresholds_rates,False,"It correctly used the $8,231 EITC but treated TCJA as expired and set the ACTC at $1,000 per child ($3,000). The 2026 ACTC is 15% × ($27,880.57 − $2,500) = $3,807, under the $1,700-per-child cap." -us,scenario_109,federal_refundable_credits,grok-build-0.1,llm_error,thresholds_rates,False,"It used pre-TCJA ACTC parameters ($1,000 per child, $3,000 earnings floor), giving $3,000 instead of the 2026 amount of $3,807. It also used an EITC of $8,245 instead of $8,231." -us,scenario_109,federal_refundable_credits,inkling,llm_error,thresholds_rates,False,"Its ACTC of $3,807 was correct, but it overstated the 2026 three-child EITC maximum as $8,271 instead of $8,231." -us,scenario_109,federal_refundable_credits,kimi-k2.6,llm_error,credit_phaseout,False,"It gave no reasoning, and its $6,695 is below the $8,231 plateau EITC alone. That is consistent with phasing out an EITC that is not in phase-out at $27,880.57 of earned income and/or dropping the $3,807 ACTC." -us,scenario_109,federal_refundable_credits,minimax-m3,llm_error,credit_phaseout,False,"It applied an EITC phase-out starting around $29,600 to gross $30,000 and reduced the EITC to $3,588, when earned income of $27,880.57 receives the full $8,231. It also took the ACTC as the $5,100 cap instead of the binding 15% earned-income limit of $3,807, then submitted $4,288, which matches none of its components." -us,scenario_109,federal_refundable_credits,muse-spark-1.3,llm_error,credit_phaseout,False,"It placed $30,000 in the EITC phase-out ($7,668), but earned income net of half the SE tax ($27,880.57) is on the $8,231 plateau. It also computed the ACTC on gross $30,000 ($4,125 instead of $3,807)." -us,scenario_109,federal_refundable_credits,muse-wonder,llm_error,taxable_income_or_deductions,False,"It computed the ACTC on gross $30,000 ($4,125) instead of earned income net of half the SE tax, which gives $3,807. It also used the 2025 EITC maximum of $8,046 instead of the 2026 figure of $8,231." -us,scenario_109,federal_refundable_credits,ox-alpha,llm_error,credit_phaseout,False,"It set the ACTC at the full $1,700 × 3 = $5,100 cap, but the 15% × ($27,880.57 − $2,500) earned-income limit binds at $3,807. It also phased the EITC out from a ~$24,000 threshold, though the household is on the $8,231 plateau, and its submitted total does not match its own $12,514 sum." -us,scenario_109,federal_refundable_credits,qwen-3.7-max,llm_error,credit_phaseout,False,"It applied an EITC phase-out from a ~$24,000–$25,500 threshold and then substituted an arbitrary $5,475. The 2026 MFJ phase-out starts above $27,880.57, so the full $8,231 applies. It also computed the ACTC on gross $30,000 ($4,125 instead of $3,807)." -us,scenario_109,federal_refundable_credits,qwen3.8-max,llm_error,categorical_eligibility,False,"It treated the CTC as having no refundable portion, but with zero tax liability the household receives an ACTC of 15% × ($27,880.57 − $2,500) = $3,807. It also used the 2025 EITC maximum of $8,046 instead of $8,231." +us,scenario_109,federal_refundable_credits,claude-fable-5,llm_error,other,False,"It derived the exact components, $8,231 EITC plus $3,807 ACTC = $12,038, and then rounded the submitted value down to $12,000. That threw away $38 of a figure it had already computed precisely." +us,scenario_109,federal_refundable_credits,claude-haiku-4.5,llm_error,credit_phaseout,False,"It treated the ~$50,162 end of the EITC phase-out as the income ceiling and wrongly concluded that $27,880 of earned income 'exceeds' it, which zeroed out a full $8,231 EITC. It then submitted $2,500 for the ACTC with no basis, after its own formula gave about $3,878; the correct ACTC is $3,807." +us,scenario_109,federal_refundable_credits,claude-haiku-5.5,llm_error,categorical_eligibility,False,"It refused to treat net self-employment income as earned income, which zeroed both the EITC and the ACTC. SE income less half SE tax ($27,880.57) is earned income for both credits, yielding $8,231 EITC and $3,807 ACTC." +us,scenario_109,federal_refundable_credits,claude-opus-4.7,llm_error,other,False,"Its own reasoning reached $8,231 EITC + $3,807 ACTC = $12,038, but it then submitted an unexplained $10,379. That number matches no step of its calculation." +us,scenario_109,federal_refundable_credits,claude-opus-4.8,llm_error,thresholds_rates,False,"It used the 2025 three-child EITC maximum of $8,046 instead of the 2026 figure of $8,231. It ran the ACTC formula on $27,705 (92.35% net SE earnings) instead of $27,880.57 (SE income minus half SE tax), and then replaced its own $3,781 ACTC with an unsupported $4,416." +us,scenario_109,federal_refundable_credits,claude-opus-5,llm_error,credit_phaseout,False,"It wrongly placed the household in the EITC phase-out and cut the credit to about $5,035; earned income of $27,880 is below the 2026 MFJ phase-out start, so the full $8,231 applies. It also computed the ACTC on gross $30,000 ($4,125) instead of earned income net of half SE tax ($3,807)." +us,scenario_109,federal_refundable_credits,claude-sonnet-4.6,llm_error,credit_phaseout,False,"It applied an EITC phase-out using a $26,511 start; the 2026 MFJ start is above $31,000, so the household gets the full $8,231. It computed the ACTC on gross $30,000 ($4,125) instead of $27,880.57 net of half SE tax. Finally, it submitted $7,594 after its own reasoning totaled $11,594." +us,scenario_109,federal_refundable_credits,claude-sonnet-5,llm_error,credit_phaseout,False,"It cut the EITC to about $3,015 through an imagined phase-out, although $27,881 of earned income is on the plateau and earns the full $8,231. It also took the full $5,100 refundable cap for the ACTC, ignoring its own correct earned-income limit of 15% × ($27,881 − $2,500) = $3,807." +us,scenario_109,federal_refundable_credits,deepseek-v4-flash-0731,llm_error,taxable_income_or_deductions,False,"It computed the ACTC as 15% of gross $30,000 above $2,500 ($4,125) and did not subtract the deductible half of SE tax from earned income, which gives $3,807. It also understated the 2026 EITC maximum as $8,215 instead of $8,231." +us,scenario_109,federal_refundable_credits,deepseek-v4-pro,llm_error,thresholds_rates,False,"It set the refundable CTC at a flat $3,000 ($1,000 per child, the pre-TCJA amount), when 2026 law caps it at $1,700 per child and the earned-income formula yields $3,807. It also used an EITC maximum of $8,026 instead of $8,231." +us,scenario_109,federal_refundable_credits,deepseek-v4-pro-0813,llm_error,thresholds_rates,False,"Its ACTC of $3,807 is correct, but it overstated the 2026 three-child EITC maximum as $8,261 instead of $8,231. That puts its total $30 too high." +us,scenario_109,federal_refundable_credits,deepseek-v4.1-flash,llm_error,taxable_income_or_deductions,False,"It ran the ACTC formula on gross $30,000 ($4,125) without first reducing self-employment earned income by the deductible half of SE tax; on $27,880.57 the ACTC is $3,807. It also overstated the 2026 EITC maximum as $8,290 instead of $8,231." +us,scenario_109,federal_refundable_credits,gemini-3-flash-preview,llm_error,thresholds_rates,False,"It used the pre-TCJA $1,000-per-child refundable CTC ($3,000), when 2026 law has a $1,700-per-child refundable cap and the 15%-of-earnings-over-$2,500 formula gives $3,807. It also overstated the EITC maximum as $8,290 instead of $8,231." +us,scenario_109,federal_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,credit_phaseout,False,"It cut the EITC to $3,588 as if the household were deep in the phase-out, although earned income of $27,880 is on the plateau and gets the full $8,231. It also understated the ACTC as $1,674 instead of 15% × ($27,880.57 − $2,500) = $3,807." +us,scenario_109,federal_refundable_credits,gemini-3.1-pro-preview,llm_error,thresholds_rates,False,"It used a flat $3,000 refundable CTC ($1,000 per child under pre-TCJA law) instead of the 2026 earned-income formula, which gives $3,807 under the $1,700-per-child cap. It also overstated the EITC maximum as $8,250 instead of $8,231." +us,scenario_109,federal_refundable_credits,gemini-3.5-flash,llm_error,thresholds_rates,False,"It capped the ACTC at $1,000 per child ($3,000) as though the TCJA had expired, but the 2026 refundable cap is $1,700 per child and the earned-income formula yields $3,807. It also put the EITC maximum at $8,240 instead of $8,231." +us,scenario_109,federal_refundable_credits,gemini-3.5-flash-lite,llm_error,other,False,"Its $7,502 total is less than the $8,231 EITC alone, so it understated the EITC and left out most or all of the $3,807 ACTC. The correct sum is $8,231 + $3,807.09 = $12,038.09." +us,scenario_109,federal_refundable_credits,gemini-3.6-flash,llm_error,thresholds_rates,False,"It used a pre-TCJA $1,000-per-child ACTC ($3,000) instead of 15% × ($27,880.57 − $2,500) = $3,807 under the 2026 cap of $1,700 per child. It also understated the EITC maximum as $8,219 instead of $8,231." +us,scenario_109,federal_refundable_credits,gemini-3.7-flash,llm_error,thresholds_rates,False,"Its $11,046 total matches the 2025 EITC maximum ($8,046) plus a $1,000-per-child ACTC ($3,000). The correct 2026 components are an $8,231 EITC and a $3,807 ACTC from the 15%-of-earnings formula under the $1,700 cap." +us,scenario_109,federal_refundable_credits,gemini-3.8-flash,llm_error,thresholds_rates,False,"It treated the refundable CTC as $1,000 per child ($3,000) instead of applying the 2026 earned-income formula, which yields $3,807. It also understated the EITC maximum as $8,207 instead of $8,231." +us,scenario_109,federal_refundable_credits,gemini-4-argon,llm_error,thresholds_rates,False,"Its ACTC of $3,807.08 is correct, but it put the EITC at $8,104 instead of the full 2026 three-child maximum of $8,231. It moved between a phased-out figure and a misremembered plateau, even though $27,880 of earned income gets the full maximum." +us,scenario_109,federal_refundable_credits,glm-5.2,llm_error,thresholds_rates,False,"It used an EITC maximum of $8,025.75 instead of the 2026 figure of $8,231. It also measured earned income as $27,705 (92.35% of SE income) instead of SE income minus half SE tax ($27,880.57), which lowered the ACTC to $3,780.75 from $3,807.09." +us,scenario_109,federal_refundable_credits,glm-5.3,llm_error,taxable_income_or_deductions,False,"It took the 92.35% net-earnings figure ($27,705) and subtracted half SE tax a second time, getting $25,586 of earned income and a $3,463 ACTC. Earned income is $30,000 minus half SE tax, or $27,880.57, which gives a $3,807 ACTC. It also used an EITC maximum of $8,042 instead of $8,231." +us,scenario_109,federal_refundable_credits,gpt-5.4-mini,llm_error,credit_phaseout,False,"Its $13,400 total matches a roughly $8,300 EITC plus the full $5,100 refundable CTC cap. It ignored the ACTC earned-income limit of 15% × ($27,880.57 − $2,500) = $3,807, and the EITC maximum is $8,231." +us,scenario_109,federal_refundable_credits,gpt-5.4-nano,llm_error,categorical_eligibility,False,"It returned $0 on the view that EITC requires wages, but net self-employment income less half SE tax is earned income for both the EITC and the ACTC. That gives $8,231 EITC + $3,807 ACTC." +us,scenario_109,federal_refundable_credits,gpt-5.5,llm_error,thresholds_rates,False,"The EITC of $8,231 is correct, but it set the ACTC at the pre-TCJA $1,000 per child ($3,000). The 2026 earned-income formula gives 15% × ($27,880.57 − $2,500) = $3,807 under the $1,700-per-child cap." +us,scenario_109,federal_refundable_credits,gpt-5.6-luna,llm_error,taxable_income_or_deductions,False,"The EITC is correct at $8,231, but it applied the ACTC formula to gross $30,000 ($4,125) instead of earned income reduced by the deductible half of SE tax ($27,880.57). That earned income gives a $3,807 ACTC." +us,scenario_109,federal_refundable_credits,gpt-5.6-sol,llm_error,taxable_income_or_deductions,False,"The EITC is correct at $8,231, but it computed the ACTC on $27,705 (the 92.35% SE-tax base) instead of SE income minus half SE tax ($27,880.57). This produced $3,781 instead of $3,807." +us,scenario_109,federal_refundable_credits,gpt-5.6-terra,llm_error,taxable_income_or_deductions,False,"The EITC is correct at $8,231, but the $4,125 ACTC uses gross $30,000 self-employment income. Earned income for the ACTC is net of the deductible half of SE tax ($27,880.57), which yields $3,807." +us,scenario_109,federal_refundable_credits,gpt-6-luna,llm_error,taxable_income_or_deductions,False,"The EITC is correct at $8,231, but it applied 15% above $2,500 to gross $30,000 ($4,125) instead of earned income after subtracting half SE tax ($27,880.57). The correct ACTC is $3,807." +us,scenario_109,federal_refundable_credits,gpt-6-sol,llm_error,thresholds_rates,False,"Its ACTC of $3,807.09 is exact, but it overstated the 2026 three-child EITC maximum as $8,427 instead of $8,231. That puts the total $196 too high." +us,scenario_109,federal_refundable_credits,gpt-6.1-terra,llm_error,thresholds_rates,False,"Its total of $12,643.09 implies the correct $3,807.09 ACTC plus an EITC of $8,836. That overstates the 2026 three-child EITC maximum of $8,231 by $605." +us,scenario_109,federal_refundable_credits,grok-4.3,llm_error,categorical_eligibility,False,"It returned $0, failing to recognize that $27,880.57 of earned self-employment income with three qualifying children qualifies the household for the full $8,231 EITC and a $3,807 refundable CTC." +us,scenario_109,federal_refundable_credits,grok-4.5,llm_error,thresholds_rates,False,"It assumed the TCJA CTC provisions had expired and used a $1,000-per-child ACTC with a $3,000 earnings threshold ($3,000 total). Under 2026 law the CTC is extended, the refundable cap is $1,700 per child, and the ACTC is 15% × ($27,880.57 − $2,500) = $3,807. It also put the EITC at $8,226 instead of $8,231." +us,scenario_109,federal_refundable_credits,grok-4.6,llm_error,thresholds_rates,False,"It applied post-TCJA-expiration rules ($1,000 per child, $3,000 threshold) to get a $3,000 ACTC, instead of the extended 2026 rules that give $3,807 under a $1,700-per-child cap. It also overstated the EITC maximum as $8,247 instead of $8,231." +us,scenario_109,federal_refundable_credits,grok-4.7,llm_error,thresholds_rates,False,"The EITC is correct at $8,231, but it explicitly assumed a TCJA-expired 2026 baseline with a $1,000-per-child ACTC ($3,000). The CTC was extended, so the ACTC is 15% × ($27,880.57 − $2,500) = $3,807 under the $1,700-per-child cap." +us,scenario_109,federal_refundable_credits,grok-build-0.1,llm_error,thresholds_rates,False,"It used the expired pre-TCJA structure ($1,000 per child, $3,000 earnings threshold) for a $3,000 ACTC instead of the 2026 formula, which yields $3,807. It also overstated the EITC maximum as $8,245 instead of $8,231." +us,scenario_109,federal_refundable_credits,inkling,llm_error,thresholds_rates,False,"Its ACTC of about $3,807 is correct, but it overstated the 2026 three-child EITC maximum as $8,271 instead of $8,231. That pushed the total to $12,078." +us,scenario_109,federal_refundable_credits,kimi-k2.6,llm_error,other,False,"With no reasoning given, its $6,695 total falls below the $8,231 full EITC alone. It therefore both understated the plateau EITC and left out the $3,807 ACTC; the correct sum is $12,038.09." +us,scenario_109,federal_refundable_credits,minimax-m3,llm_error,credit_phaseout,False,"It wrongly placed the household in the EITC phase-out and cut the credit to $3,588, when $27,880 of earned income gets the full $8,231. Its submitted $4,288 also contradicts its own claimed $5,100 ACTC; the correct ACTC is the earned-income-limited $3,807." +us,scenario_109,federal_refundable_credits,muse-spark-1.3,llm_error,credit_phaseout,False,"It applied a phase-out to get an EITC of $7,668, although earned income is below the 2026 MFJ phase-out start and the full $8,231 applies. It also computed the ACTC on gross $30,000 ($4,125) instead of $27,880.57 after subtracting half SE tax ($3,807)." +us,scenario_109,federal_refundable_credits,muse-wonder,llm_error,taxable_income_or_deductions,False,"It computed the ACTC on gross $30,000 ($4,125) instead of earned income net of half SE tax ($27,880.57 → $3,807). It also used the 2025 EITC maximum of $8,046 instead of the 2026 figure of $8,231." +us,scenario_109,federal_refundable_credits,ox-alpha,llm_error,credit_phaseout,False,"It took the full $5,100 ACTC cap, but 15% × ($27,880.57 − $2,500) is only $3,807. It also phased the EITC down from a made-up ~$24,000 MFJ start, when the household is on the plateau at $8,231. Its submitted $12,013.75 does not match its own stated $12,514." +us,scenario_109,federal_refundable_credits,qwen-3.7-max,llm_error,credit_phaseout,False,"It applied an EITC phase-out from a made-up $24,000–$25,500 MFJ threshold and then settled on an arbitrary $5,475, when the full $8,231 applies. It also computed the ACTC on gross $30,000 ($4,125) instead of earned income net of half SE tax ($3,807)." +us,scenario_109,federal_refundable_credits,qwen3.8-max,llm_error,categorical_eligibility,False,"It treated the CTC as entirely nonrefundable and dropped the $3,807 ACTC, which is 15% of earned income over $2,500 and well under the $1,700-per-child refundable cap. It also used the 2025 EITC maximum of $8,046 instead of the 2026 figure of $8,231." us,scenario_109,free_school_meals_eligible,gemini-3.5-flash-lite,llm_error,categorical_eligibility,False,"The model asserted ineligibility without running either qualifying pathway: SNAP receipt of $8,020.55 confers categorical free-meal status by itself, and the household's $30,000 income is 78% of the 2026 five-person federal poverty guideline, far below the 130% free-meal threshold. Its bare 0 is consistent with demanding an explicit school-enrollment fact instead of deriving two K-12 students from the stated ages of 9 and 6, and Florida has no universal free-meal program that would make the answer turn on state policy." us,scenario_109,free_school_meals_eligible,gpt-5.4-nano,llm_error,categorical_eligibility,False,"The model treated school-meal eligibility as an unlisted fact to be zeroed out under the 'treat unlisted household facts as false' instruction, so it never applied the SNAP categorical qualifier or the 130% poverty-guideline income test. Ages 9 and 6 establish two children in K-12, the household's $8,020.55 SNAP benefit is a standalone categorical pathway to free meals, and $30,000 is 78% of the five-person poverty guideline — each route independently yields the FREE tier and $2,261.92 of annual support." us,scenario_109,head_medicaid_eligible,gpt-5.4-mini,llm_error,categorical_eligibility,False,"The model incorrectly treated Florida as offering Medicaid expansion to low-income adults and therefore used low MAGI as sufficient for eligibility. Florida has no expansion pathway for this age-30 head, and the head fits no other categorical pathway, producing medicaid_category NONE and ineligibility." @@ -9230,54 +9426,55 @@ us,scenario_109,spouse_wic_eligible,claude-sonnet-5,llm_error,categorical_eligib us,scenario_109,spouse_wic_eligible,gemini-3.1-pro-preview,llm_error,categorical_eligibility,False,"The model assumed the spouse was the postpartum mother of the infant. Because postpartum status is not listed, it is false under the prompt, leaving the spouse outside every adult WIC category." us,scenario_109,spouse_wic_eligible,minimax-m3,llm_error,categorical_eligibility,False,"The model inferred postpartum or breastfeeding status from the spouse's age and the infant's presence. Neither fact establishes the spouse's own qualifying status, and the prompt explicitly makes those unlisted statuses false." us,scenario_109,spouse_wic_eligible,qwen-3.7-max,llm_error,categorical_eligibility,False,"The model inferred recent postpartum status or current breastfeeding from the existence of a zero-year-old child. Those personal statuses were unlisted and therefore false, so the spouse fails categorical eligibility before the income threshold affects the result." -us,scenario_110,federal_income_tax_before_refundable_credits,claude-fable-5,llm_error,other,False,"Its own derivation reached $25,841 but it submitted an unrelated $21,120. The derivation also omitted the 2026 non-itemizer cash charitable deduction of $387 on top of the $16,100 standard deduction, which lowers 24%-bracket income by $387." -us,scenario_110,federal_income_tax_before_refundable_credits,claude-haiku-4.5,llm_error,taxable_income_or_deductions,False,"It used the pre-OBBBA $15,000 standard deduction instead of $16,100, deducted the $198 traditional IRA even though the deduction is fully phased out for an active participant at $169,943 MAGI, and omitted the $387 non-itemizer charitable deduction. It then invented a $1,300 nonrefundable credit to move from $27,137 to $25,837, but no nonrefundable credits apply." -us,scenario_110,federal_income_tax_before_refundable_credits,claude-haiku-5.5,llm_error,missing_output,False,"It never computed the tax and submitted 0 as a placeholder while admitting the liability is substantial. The correct computation gives $19,615 of ordinary tax plus $6,133 of preferential-rate tax, for $25,748." -us,scenario_110,federal_income_tax_before_refundable_credits,claude-opus-4.7,llm_error,thresholds_rates,False,"It used outdated bracket thresholds ($12,150/$49,400/$105,450) instead of the 2026 OBBBA values ($12,400/$50,400/$105,700). It also omitted the $387 non-itemizer cash charitable deduction, so its ordinary tax of $19,818 is too high." -us,scenario_110,federal_income_tax_before_refundable_credits,claude-opus-4.8,llm_error,taxable_income_or_deductions,False,"It deducted the $198 traditional IRA contribution even though the deduction is fully phased out for an active plan participant at this MAGI. It also set the top of the 22% bracket at $107,500 instead of $105,700 and skipped the $387 non-itemizer charitable deduction. Its errors happened to roughly offset, giving $25,758." -us,scenario_110,federal_income_tax_before_refundable_credits,claude-opus-5,llm_error,other,False,"It counted the $6,133 preferential-rate tax twice: it rounded ordinary tax up to about $20,000, called the total $26,150, then added the capital gains tax again to reach $30,150. The correct total is $19,615 of ordinary tax plus $6,133." -us,scenario_110,federal_income_tax_before_refundable_credits,claude-opus-5.5,llm_error,taxable_income_or_deductions,False,"It took a $10,400 qualified overtime deduction by imputing overtime pay from 50 hours × $40, but no overtime premium is provided, so the deduction is zero. It also deducted the phased-out $198 IRA contribution and omitted the $387 non-itemizer charitable deduction." -us,scenario_110,federal_income_tax_before_refundable_credits,claude-sonnet-4.6,llm_error,thresholds_rates,False,"It used a $15,750 standard deduction and guessed inflation-adjusted brackets ($12,150/$49,200/$104,900) instead of the 2026 OBBBA values ($16,100; $12,400/$50,400/$105,700). It also omitted the $387 non-itemizer cash charitable deduction." -us,scenario_110,federal_income_tax_before_refundable_credits,claude-sonnet-5,llm_error,taxable_income_or_deductions,False,"It itemized using a 2%-floor miscellaneous deduction for unreimbursed employee expenses, but OBBBA permanently eliminated that deduction. It then discarded its own $26,045 computation and submitted an arbitrary $20,200. The correct path is the $16,100 standard deduction plus the $387 non-itemizer charitable deduction." -us,scenario_110,federal_income_tax_before_refundable_credits,claude-sonnet-5.5,llm_error,taxable_income_or_deductions,False,"It correctly applied the $16,100 standard deduction and 2026 brackets but missed the OBBBA non-itemizer cash charitable deduction. That deduction removes another $387 of 24%-bracket income, lowering tax from $25,841 to $25,748." -us,scenario_110,federal_income_tax_before_refundable_credits,deepseek-v4-flash-0731,llm_error,thresholds_rates,False,"It used the outdated $15,000 standard deduction instead of $16,100, deducted the phased-out $198 IRA contribution, and omitted the $387 non-itemizer charitable deduction. Together these overstate taxable income and give $26,306." -us,scenario_110,federal_income_tax_before_refundable_credits,deepseek-v4-pro,llm_error,taxable_income_or_deductions,False,"It applied TCJA-sunset law (a $6,800 standard deduction, a $4,850 personal exemption, 2%-floor miscellaneous itemized deductions and a 28% bracket), but OBBBA made the TCJA structure permanent for 2026. It also subtracted ESI premiums from wages and grossly overstated ordinary tax at $32,490." -us,scenario_110,federal_income_tax_before_refundable_credits,deepseek-v4-pro-0813,llm_error,taxable_income_or_deductions,False,"It applied TCJA-sunset law (an $8,650 standard deduction, a $5,450 personal exemption and itemized deductions that include 2%-floor miscellaneous expenses), which OBBBA eliminated. It also subtracted the $6,889 ESI premiums from wages and deducted the phased-out $198 IRA contribution." -us,scenario_110,federal_income_tax_before_refundable_credits,deepseek-v4.1-flash,llm_error,taxable_income_or_deductions,False,"It reached $25,840.76 using the correct standard deduction and brackets but omitted the 2026 non-itemizer cash charitable deduction. That $387 deduction cuts tax by $92.88 at the 24% rate." -us,scenario_110,federal_income_tax_before_refundable_credits,gemini-3-flash-preview,llm_error,taxable_income_or_deductions,False,"It assumed TCJA had expired, so it itemized with $5,331 of 2%-floor employee business expenses and added a $5,050 personal exemption. OBBBA made the TCJA rules permanent, so neither item exists in 2026 and the standard deduction plus the $387 charitable deduction applies." -us,scenario_110,federal_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,other,False,"Its $19,688 matches only the ordinary-rate tax on about $113k of ordinary income. It dropped the $6,133 of 15% tax on $40,884 of qualified dividends and long-term gains, and it also left out estate income." -us,scenario_110,federal_income_tax_before_refundable_credits,gemini-3.1-pro-preview,llm_error,taxable_income_or_deductions,False,"It explicitly assumed TCJA sunset provisions (itemized deductions plus personal exemptions) for 2026, but OBBBA made the standard deduction and exemption repeal permanent. It also subtracted the health premiums from wages, even though the ESI premiums are not excluded from wages here." -us,scenario_110,federal_income_tax_before_refundable_credits,gemini-3.5-flash,llm_error,taxable_income_or_deductions,False,"It applied pre-TCJA rules: a $5,050 personal exemption and itemized deductions that include 2%-floor unreimbursed employee expenses. Both were eliminated permanently by OBBBA, so the $16,100 standard deduction plus the $387 non-itemizer charitable deduction governs." -us,scenario_110,federal_income_tax_before_refundable_credits,gemini-3.5-flash-lite,llm_error,other,False,"Its $19,679 equals roughly the ordinary-rate tax alone (the correct figure is $19,615). It omitted the $6,133 of 15% tax on $40,884 of qualified dividends and long-term capital gains." -us,scenario_110,federal_income_tax_before_refundable_credits,gemini-3.6-flash,llm_error,taxable_income_or_deductions,False,"It subtracted the $6,889 employer-sponsored insurance premiums from wages, cutting AGI to $163,054, but only the $4,245 traditional 401(k) reduces wages here. It then applied further unexplained deductions that pushed tax below even the AGI-reduced figure of about $24,188." -us,scenario_110,federal_income_tax_before_refundable_credits,gemini-3.7-flash,llm_error,taxable_income_or_deductions,False,"It built AGI at $163,054 by excluding the $6,889 ESI premiums from wages, when only the 401(k) deferral reduces wages and AGI is $169,943. It then understated tax further to $22,765 with unexplained deductions." -us,scenario_110,federal_income_tax_before_refundable_credits,gemini-3.8-flash,llm_error,thresholds_rates,False,"It used a $15,350 standard deduction instead of the 2026 OBBBA $16,100, mis-stated the bracket tax on ordinary income, and omitted the $387 non-itemizer cash charitable deduction." -us,scenario_110,federal_income_tax_before_refundable_credits,gemini-4-argon,llm_error,taxable_income_or_deductions,False,"It applied the $16,100 standard deduction and correct brackets but missed the 2026 non-itemizer cash charitable deduction. That $387 deduction reduces 24%-bracket income and tax by $92.88 from its $25,840.76." -us,scenario_110,federal_income_tax_before_refundable_credits,glm-5.2,llm_error,thresholds_rates,False,"It used 2025 bracket thresholds ($11,925/$48,475/$103,350) and a $15,400 standard deduction instead of the 2026 OBBBA values ($12,400/$50,400/$105,700; $16,100). It also omitted the $387 non-itemizer charitable deduction." -us,scenario_110,federal_income_tax_before_refundable_credits,glm-5.3,llm_error,thresholds_rates,False,"It placed all $40,884 of qualified dividends and long-term gains in the 0% bracket. Preferential income is stacked on top of $112,572 of ordinary income, which is far above the $49,450 0% threshold, so all of it is taxed at 15% ($6,133). It also missed the $387 non-itemizer charitable deduction." -us,scenario_110,federal_income_tax_before_refundable_credits,gpt-5.4-mini,llm_error,missing_output,False,"It stated that the tax 'remains positive' yet submitted 0 without computing anything. The correct computation gives $19,615 of ordinary tax plus $6,133 of capital gains tax." -us,scenario_110,federal_income_tax_before_refundable_credits,gpt-5.4-nano,llm_error,other,False,"It submitted an unexplained guess of $16,811 without computing brackets. The correct computation, on taxable income of $153,455, gives $19,615 of ordinary tax plus $6,133 at 15%, so its figure is $8,937 too low." -us,scenario_110,federal_income_tax_before_refundable_credits,gpt-5.5,llm_error,taxable_income_or_deductions,False,"It computed $25,840.76 using only the $16,100 standard deduction and missed the 2026 non-itemizer cash charitable deduction. That deduction removes another $387 from taxable income, a $92.88 tax reduction at 24%." -us,scenario_110,federal_income_tax_before_refundable_credits,gpt-5.6-luna,llm_error,other,False,"It correctly identified the $387 non-itemizer charitable deduction, but its $25,611 is $136.77 below the correct total. That gap equals roughly $570 of extra deduction at 24%, whereas the correct computation applies only $16,100 plus $387 to AGI of $169,943 with no IRA deduction." -us,scenario_110,federal_income_tax_before_refundable_credits,gpt-5.6-sol,llm_error,taxable_income_or_deductions,False,"It applied only the $16,100 standard deduction and omitted the OBBBA non-itemizer cash charitable deduction of $387. That leaves taxable income $387 too high and gives $25,841 instead of $25,748." -us,scenario_110,federal_income_tax_before_refundable_credits,gpt-5.6-terra,llm_error,taxable_income_or_deductions,False,"It missed the 2026 non-itemizer charitable deduction for the $387 of cash gifts, which is allowed in addition to the $16,100 standard deduction. Its $25,840.76 is $92.88 too high." -us,scenario_110,federal_income_tax_before_refundable_credits,gpt-6-astra,llm_error,taxable_income_or_deductions,False,"It excluded the $6,889 ESI premiums from wages, cutting AGI to $163,054, and invented a $9,000 qualified overtime deduction, though no overtime premium is provided so that deduction is zero. Only the $4,245 401(k) deferral reduces wages." -us,scenario_110,federal_income_tax_before_refundable_credits,gpt-6-luna,llm_error,taxable_income_or_deductions,False,"It used the standard deduction alone and never applied the 2026 non-itemizer cash charitable deduction of $387. Its taxable income is therefore $153,843 instead of $153,455, and its tax is $25,841." -us,scenario_110,federal_income_tax_before_refundable_credits,gpt-6-sol,llm_error,taxable_income_or_deductions,False,"It deducted an imputed $8,400 of qualified overtime, but no overtime premium input exists, so the overtime deduction is zero. It also omitted the $387 non-itemizer charitable deduction." -us,scenario_110,federal_income_tax_before_refundable_credits,gpt-6.1-sol,llm_error,taxable_income_or_deductions,False,"It treated the $6,889 employer-sponsored insurance premiums as a pre-tax wage reduction, lowering AGI to $163,054. Wages are reduced only by the $4,245 traditional 401(k), so AGI is $169,943 and taxable income is $153,455." -us,scenario_110,federal_income_tax_before_refundable_credits,grok-4.3,llm_error,other,False,"It gave a rough $24,500 and cited itemized deductions and 'standard nonrefundable credits', but itemizing loses to the standard deduction here and no nonrefundable credits apply. The correct computation is $19,615 of ordinary tax plus $6,133 at 15%." -us,scenario_110,federal_income_tax_before_refundable_credits,grok-4.5,llm_error,taxable_income_or_deductions,False,"It assumed the TCJA expired in 2026, applying a personal exemption, 2%-floor employee-expense deductions and pre-TCJA brackets. OBBBA made the TCJA structure permanent, so the $16,100 standard deduction, the $387 charitable deduction and the 10/12/22/24% brackets apply." -us,scenario_110,federal_income_tax_before_refundable_credits,grok-4.6,llm_error,taxable_income_or_deductions,False,"It applied TCJA-sunset law (restored 10/15/25% brackets, a $5,300 personal exemption and 2%-floor miscellaneous deductions), all of which OBBBA permanently repealed for 2026. The correct result uses the $16,100 standard deduction plus the $387 charitable deduction under the 10/12/22/24% brackets." -us,scenario_110,federal_income_tax_before_refundable_credits,grok-4.7,llm_error,taxable_income_or_deductions,False,"It used post-TCJA-expiration rules (a $5,450 personal exemption, 2%-floor employee expenses and 10/15/25% brackets) even though OBBBA made the TCJA framework permanent. That overstated itemized deductions and misstated the bracket tax." -us,scenario_110,federal_income_tax_before_refundable_credits,grok-build-0.1,llm_error,taxable_income_or_deductions,False,"It applied TCJA-sunset law (personal exemption, 2%-floor miscellaneous deductions, 10/15/25% brackets) and deducted the $198 IRA contribution, which is phased out for an active participant at this MAGI. The correct path is the $16,100 standard deduction plus the $387 non-itemizer charitable deduction." -us,scenario_110,federal_income_tax_before_refundable_credits,inkling,llm_error,taxable_income_or_deductions,False,"It itemized $21,146, including $5,331 of 2%-floor unreimbursed employee expenses. OBBBA permanently eliminated that deduction, which leaves itemized deductions below the standard deduction. With the $16,100 standard deduction plus $387 charitable, taxable income is $153,455, not $148,797." -us,scenario_110,federal_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"The model returned no value or explanation for this variable, so no answer was available to score." -us,scenario_110,federal_income_tax_before_refundable_credits,kimi-k3,llm_error,taxable_income_or_deductions,False,"It took an $8,425.50 qualified overtime deduction from an imputed $10,400 premium, but no overtime premium is provided, so the deduction is zero. It also deducted the $198 traditional IRA contribution, which is phased out for an active participant. It correctly included the $387 charitable deduction." -us,scenario_110,federal_income_tax_before_refundable_credits,minimax-m3,llm_error,missing_output,False,"It falsely claimed the engine returned 0 and did no computation. Taxable income of $153,455 yields $19,615 of ordinary tax plus $6,133 of capital gains tax." -us,scenario_110,federal_income_tax_before_refundable_credits,muse-spark-1.3,llm_error,thresholds_rates,False,"Its $26,360 exceeds even the figure without the charitable deduction ($25,841), so it used outdated standard deduction and bracket parameters instead of the 2026 OBBBA values. It also omitted the $387 non-itemizer charitable deduction." -us,scenario_110,federal_income_tax_before_refundable_credits,muse-wonder,llm_error,taxable_income_or_deductions,False,"It reduced wages by the $6,889 employer health premiums to reach AGI of $163,054, but only the $4,245 traditional 401(k) deferral reduces wages. AGI is $169,943 and taxable income is $153,455." -us,scenario_110,federal_income_tax_before_refundable_credits,qwen-3.7-max,llm_error,other,False,"Its own reasoning reached $26,973, yet it submitted an unrelated $43,879.20. The derivation also failed to subtract the $4,245 traditional 401(k), left out short-term gains, used guessed brackets and missed the $387 charitable deduction." -us,scenario_110,federal_income_tax_before_refundable_credits,qwen3.8-max,llm_error,taxable_income_or_deductions,False,"It understated AGI as $113,617 by dropping most investment income; the correct AGI is $169,943. It also applied a QBI deduction and $194.77 of nonrefundable credits, even though there is no qualified business income and no credit applies." +us,scenario_110,federal_income_tax_before_refundable_credits,claude-fable-5,llm_error,taxable_income_or_deductions,False,"Its own work reached $25,841 using the $16,100 standard deduction and 2026 brackets. That figure leaves out the 2026 non-itemizer cash charitable deduction of $387, which lowers the result to $25,748. It then submitted $21,120, which matches none of its own arithmetic." +us,scenario_110,federal_income_tax_before_refundable_credits,claude-haiku-4.5,llm_error,thresholds_rates,False,"It used the old $15,000 standard deduction instead of the 2026 figure of $16,100. It allowed a $198 traditional IRA deduction that the active-participant phase-out removes, and it skipped the $387 non-itemizer charitable deduction. It then made up $1,300 of nonrefundable credits to reach $25,837, while the correct ordinary tax on $112,572 is $19,615, not its $21,009." +us,scenario_110,federal_income_tax_before_refundable_credits,claude-haiku-5.5,llm_error,missing_output,False,"It said the federal tax was substantial but submitted 0 as a placeholder and never computed it. Done correctly, the result is $19,615 of ordinary tax plus $6,133 of preferential tax, or $25,748." +us,scenario_110,federal_income_tax_before_refundable_credits,claude-opus-4.7,llm_error,thresholds_rates,False,"It used guessed bracket thresholds ($12,150, $49,400, $105,450) instead of the 2026 OBBBA thresholds ($12,400, $50,400, $105,700). It also left out the $387 non-itemizer cash charitable deduction, so taxable income was $153,843 instead of $153,455 and the total came out at $25,951." +us,scenario_110,federal_income_tax_before_refundable_credits,claude-opus-4.8,llm_error,taxable_income_or_deductions,False,"It allowed the $198 traditional IRA deduction, which phases out completely for an active participant at about $170k MAGI. It left out the $387 non-itemizer charitable deduction and put the top of the 22% bracket at $107,500 instead of $105,700. These errors partly cancel and land on $25,758." +us,scenario_110,federal_income_tax_before_refundable_credits,claude-opus-5,llm_error,other,False,"It counted the preferential-rate tax twice: about $26,150 that already included tax on all income, plus another $6,133. It submitted $30,150, which does not follow from those figures. It also allowed the phased-out $198 IRA deduction and left out the $387 non-itemizer charitable deduction." +us,scenario_110,federal_income_tax_before_refundable_credits,claude-opus-5.5,llm_error,taxable_income_or_deductions,False,"It took a $10,400 qualified overtime deduction by inferring overtime from the 50-hour week. No overtime income is listed, so it counts as $0 and there is no overtime deduction. It also allowed the phased-out $198 IRA deduction and left out the $387 non-itemizer charitable deduction." +us,scenario_110,federal_income_tax_before_refundable_credits,claude-sonnet-4.6,llm_error,thresholds_rates,False,"It used a $15,750 standard deduction (the 2025 figure) instead of 2026's $16,100 and made up its own 2026 brackets instead of $12,400/$50,400/$105,700. It also left out the $387 non-itemizer cash charitable deduction, so ordinary tax was overstated." +us,scenario_110,federal_income_tax_before_refundable_credits,claude-sonnet-5,llm_error,taxable_income_or_deductions,False,"It itemized using $5,331 of unreimbursed employee expenses above the 2% floor. Miscellaneous itemized deductions are permanently repealed for 2026, so the standard deduction plus the $387 charitable deduction applies. It also used 2025 brackets, and after computing $26,045 it switched to an unsupported $20,200." +us,scenario_110,federal_income_tax_before_refundable_credits,claude-sonnet-5.5,llm_error,taxable_income_or_deductions,False,"It got AGI, the standard deduction and the brackets right but left out the 2026 non-itemizer cash charitable deduction ($387). Taxable income should be $153,455, not $153,843, which overstates tax by about $93." +us,scenario_110,federal_income_tax_before_refundable_credits,deepseek-v4-flash-0731,llm_error,thresholds_rates,False,"It used a $15,000 standard deduction instead of 2026's $16,100 and allowed the $198 IRA deduction, which is phased out. It left out the $387 non-itemizer charitable deduction and overstated ordinary tax at $20,174." +us,scenario_110,federal_income_tax_before_refundable_credits,deepseek-v4-pro,llm_error,taxable_income_or_deductions,False,"It assumed TCJA had expired, using a $4,850 personal exemption, a $6,800 standard deduction and 2%-floor miscellaneous deductions. It also subtracted health premiums from wages, and its ordinary tax of $32,490 on about $101k is far above any 2026 bracket result. The 2026 law gives $16,100 standard plus $387 charitable, and $19,615 of ordinary tax." +us,scenario_110,federal_income_tax_before_refundable_credits,deepseek-v4-pro-0813,llm_error,taxable_income_or_deductions,False,"It applied pre-TCJA rules: an $8,650 standard deduction, a $5,450 personal exemption and miscellaneous itemized deductions. It also subtracted the $6,889 ESI premiums from wages and took the phased-out $198 IRA deduction. That cut taxable income to $136,818 instead of $153,455." +us,scenario_110,federal_income_tax_before_refundable_credits,deepseek-v4.1-flash,llm_error,taxable_income_or_deductions,False,"It left out the 2026 non-itemizer cash charitable deduction ($387), so taxable income was $153,843 instead of $153,455. Everything else was right, giving $25,840.76 instead of $25,747.77." +us,scenario_110,federal_income_tax_before_refundable_credits,gemini-3-flash-preview,llm_error,taxable_income_or_deductions,False,"It assumed TCJA had expired. It took a $5,050 personal exemption and itemized $5,331 of 2%-floor employee expenses, both repealed for 2026, and then applied pre-TCJA brackets. The correct path is the $16,100 standard deduction plus the $387 non-itemizer charitable deduction under the 2026 brackets." +us,scenario_110,federal_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,other,False,"Its $19,688 is roughly the ordinary-rate tax on about $112.6k alone. It left out the 15% tax on $40,884 of qualified dividends and long-term gains ($6,133), which must be added to reach $25,748." +us,scenario_110,federal_income_tax_before_refundable_credits,gemini-3.1-pro-preview,llm_error,taxable_income_or_deductions,False,"It assumed TCJA had expired and used personal exemptions and itemized deductions. Personal exemptions are suspended in 2026, and this household uses the standard deduction plus the non-itemizer charitable deduction. It also subtracted pre-tax health premiums from wages, but wages after pre-tax contributions are $95,755 (only the 401(k) is excluded)." +us,scenario_110,federal_income_tax_before_refundable_credits,gemini-3.5-flash,llm_error,taxable_income_or_deductions,False,"It assumed TCJA had expired, with a $5,050 personal exemption and 2%-floor unreimbursed employee expenses inside $20,096 of itemized deductions. Both are repealed for 2026, where the $16,100 standard deduction plus the $387 charitable deduction applies. It then taxed the remainder under pre-TCJA brackets." +us,scenario_110,federal_income_tax_before_refundable_credits,gemini-3.5-flash-lite,llm_error,other,False,"Its $19,679 is roughly the ordinary-rate tax alone ($19,615 on $112,572). It left out the 15% tax on $40,884 of preferential income ($6,133)." +us,scenario_110,federal_income_tax_before_refundable_credits,gemini-3.6-flash,llm_error,taxable_income_or_deductions,False,"It subtracted the $6,889 ESI premiums from wages and got AGI of $163,054. PolicyEngine reduces wages only by the $4,245 traditional 401(k), so AGI is $169,943. Its lower $22,415 follows from that understated base." +us,scenario_110,federal_income_tax_before_refundable_credits,gemini-3.7-flash,llm_error,taxable_income_or_deductions,False,"It used AGI of $163,054, having subtracted the $6,889 ESI premiums from wages. Correct AGI is $169,943, with only the $4,245 traditional 401(k) excluded, and the understated base drove the result down to $22,765." +us,scenario_110,federal_income_tax_before_refundable_credits,gemini-3.8-flash,llm_error,thresholds_rates,False,"It used a $15,350 standard deduction instead of 2026's $16,100 and left out the $387 non-itemizer charitable deduction. That inflated ordinary taxable income to $113,709 (should be $112,572) and ordinary tax to $19,937." +us,scenario_110,federal_income_tax_before_refundable_credits,gemini-4-argon,llm_error,taxable_income_or_deductions,False,"It left out the 2026 non-itemizer cash charitable deduction ($387). Taxable income should be $153,455, not $153,843, and the result is $25,840.76 instead of $25,747.77." +us,scenario_110,federal_income_tax_before_refundable_credits,glm-5.2,llm_error,thresholds_rates,False,"It used a guessed $15,400 standard deduction and 2025 bracket thresholds ($11,925/$48,475/$103,350) instead of 2026's $16,100 and $12,400/$50,400/$105,700. It also left out the $387 non-itemizer charitable deduction, which overstated ordinary tax at $20,125." +us,scenario_110,federal_income_tax_before_refundable_credits,glm-5.3,llm_error,thresholds_rates,False,"It said the $40,884 of qualified dividends and long-term gains fell in the 0% bracket. Ordinary income of about $112.6k sits on top of the $49,450 0% threshold, so all of it is taxed at 15% ($6,133). It also left out the $387 non-itemizer charitable deduction." +us,scenario_110,federal_income_tax_before_refundable_credits,gpt-5.4-mini,llm_error,missing_output,False,"Its explanation says federal tax stays positive, but it submitted 0 without computing anything. The correct liability is $19,615 of ordinary tax plus $6,133 of preferential tax." +us,scenario_110,federal_income_tax_before_refundable_credits,gpt-5.4-nano,llm_error,taxable_income_or_deductions,False,"It itemized mortgage interest, real estate tax, medical and charity, which together fall below the $16,100 standard deduction. It gave no bracket work, and its $16,811 is about $8,900 too low. The correct figure is $19,615 ordinary tax on $112,572 plus 15% on $40,884." +us,scenario_110,federal_income_tax_before_refundable_credits,gpt-5.5,llm_error,taxable_income_or_deductions,False,"It left out the 2026 non-itemizer cash charitable deduction of $387 and kept taxable income at $153,843 instead of $153,455. That produced $25,841 instead of $25,748." +us,scenario_110,federal_income_tax_before_refundable_credits,gpt-5.6-luna,llm_error,thresholds_rates,False,"It correctly applied the $387 non-itemizer cash charitable deduction but undercounted the bracket tax by about $137. Ordinary tax on $112,572 under 2026 brackets is $19,615 and preferential tax is $6,133, which totals $25,748, not $25,611." +us,scenario_110,federal_income_tax_before_refundable_credits,gpt-5.6-sol,llm_error,taxable_income_or_deductions,False,"It took only the $16,100 standard deduction and left out the 2026 non-itemizer cash charitable deduction ($387). That overstated taxable income by $387 and tax by about $93." +us,scenario_110,federal_income_tax_before_refundable_credits,gpt-5.6-terra,llm_error,taxable_income_or_deductions,False,"It left out the $387 non-itemizer cash charitable deduction that applies alongside the 2026 standard deduction. That yields $25,840.76 instead of $25,747.77." +us,scenario_110,federal_income_tax_before_refundable_credits,gpt-6-astra,llm_error,taxable_income_or_deductions,False,"It subtracted the $6,889 ESI premiums from wages (AGI $163,054 instead of $169,943). It also made up a $9,000 qualified overtime deduction even though no overtime income is listed. It correctly applied the traditional 401(k) exclusion, the standard deduction and the $387 charitable deduction." +us,scenario_110,federal_income_tax_before_refundable_credits,gpt-6-luna,llm_error,taxable_income_or_deductions,False,"It stopped at taxable income of $153,843 and left out the 2026 non-itemizer cash charitable deduction ($387). The correct base is $153,455, which gives $25,748." +us,scenario_110,federal_income_tax_before_refundable_credits,gpt-6-sol,llm_error,taxable_income_or_deductions,False,"It took an $8,400 phased-down overtime deduction even though overtime income is unlisted and therefore $0. It also left out the $387 non-itemizer charitable deduction. Together, these errors produced taxable income of $145,443; the correct base is $153,455." +us,scenario_110,federal_income_tax_before_refundable_credits,gpt-6.1-sol,llm_error,taxable_income_or_deductions,False,"It treated the $6,889 employer-sponsored insurance premiums as a pre-tax wage reduction, giving AGI of $163,054. Only the $4,245 traditional 401(k) reduces wages, so AGI is $169,943 and ordinary taxable income is $112,572, not $105,683." +us,scenario_110,federal_income_tax_before_refundable_credits,gpt-6.1-terra,llm_error,thresholds_rates,False,"It used only the standard deduction and left out the $387 non-itemizer charitable deduction. Its implied ordinary tax of about $20,726 is roughly $1,111 above the correct $19,615 on $112,572 under the 2026 brackets." +us,scenario_110,federal_income_tax_before_refundable_credits,grok-4.3,llm_error,taxable_income_or_deductions,False,"It guessed $24,500 based on itemized deductions and ""standard nonrefundable credits"" that do not exist for this filer. Itemizing loses to the $16,100 standard deduction, the $387 charitable deduction applies on top of it, and there are no credits, so the result is $25,748." +us,scenario_110,federal_income_tax_before_refundable_credits,grok-4.5,llm_error,taxable_income_or_deductions,False,"It assumed TCJA had expired, with a personal exemption of about $5,300, 2%-floor employee expenses and pre-TCJA brackets. For 2026, exemptions and miscellaneous itemized deductions are permanently repealed, and the $16,100 standard deduction plus the $387 charitable deduction applies." +us,scenario_110,federal_income_tax_before_refundable_credits,grok-4.6,llm_error,taxable_income_or_deductions,False,"It applied TCJA-sunset rules: a $5,300 personal exemption, 2%-floor employee expenses and 10/15/25% brackets. The 2026 law keeps the $16,100 standard deduction, adds the $387 non-itemizer charitable deduction and uses the 10/12/22/24% brackets." +us,scenario_110,federal_income_tax_before_refundable_credits,grok-4.7,llm_error,taxable_income_or_deductions,False,"It assumed TCJA had expired, taking a $5,450 personal exemption and $5,331 of miscellaneous employee expenses and using 10/15/25% brackets. Those rules do not apply in 2026. The correct base is $169,943 − $16,100 − $387." +us,scenario_110,federal_income_tax_before_refundable_credits,grok-build-0.1,llm_error,taxable_income_or_deductions,False,"It used pre-TCJA rules: a $5,387 personal exemption, miscellaneous itemized deductions and 10/15/25% brackets. It also deducted the phased-out $198 IRA contribution. Under 2026 law, the standard deduction plus the $387 charitable deduction applies, and AGI stays at $169,943." +us,scenario_110,federal_income_tax_before_refundable_credits,inkling,llm_error,taxable_income_or_deductions,False,"It itemized $5,331 of 2%-floor unreimbursed employee expenses, which are permanently repealed for 2026. Without them, itemized deductions fall below the $16,100 standard deduction plus $387 charitable. It also understated ordinary tax at $18,495." +us,scenario_110,federal_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"It gave no value and no explanation for federal_income_tax_before_refundable_credits, so there was nothing to score." +us,scenario_110,federal_income_tax_before_refundable_credits,kimi-k3,llm_error,taxable_income_or_deductions,False,"It took an $8,425.50 qualified overtime deduction based on an assumed $10,400 premium, but no overtime income is listed, so it is $0. It also deducted the $198 traditional IRA contribution, which is phased out for an active participant at this income." +us,scenario_110,federal_income_tax_before_refundable_credits,minimax-m3,llm_error,missing_output,False,"It falsely claimed that PolicyEngine returned 0 and did no calculation. The household has $153,455 of taxable income that produces $25,748 of tax." +us,scenario_110,federal_income_tax_before_refundable_credits,muse-spark-1.3,llm_error,thresholds_rates,False,"It used the standard deduction without the 2026 $387 non-itemizer charitable deduction. Its $26,360 implies about $20,227 of ordinary tax, which points to outdated standard-deduction or bracket figures instead of the 2026 $16,100 and $12,400/$50,400/$105,700 thresholds." +us,scenario_110,federal_income_tax_before_refundable_credits,muse-wonder,llm_error,taxable_income_or_deductions,False,"It reduced wages by the $6,889 employer health premiums, giving AGI of $163,054. Only the $4,245 traditional 401(k) is excluded, so AGI is $169,943, and the understated base produced $24,095." +us,scenario_110,federal_income_tax_before_refundable_credits,qwen-3.7-max,llm_error,other,False,"Its own reasoning reached $26,973 but it submitted $43,879.20, which nothing in its work supports. It also failed to exclude the $4,245 traditional 401(k) from wages and left out the $387 non-itemizer charitable deduction." +us,scenario_110,federal_income_tax_before_refundable_credits,qwen3.8-max,llm_error,taxable_income_or_deductions,False,"It stated AGI as $113,617, which drops about $56k of interest, dividend, gain and estate income from the actual $169,943. It also took a QBI deduction with no qualified business income and made up $194.77 of nonrefundable credits." us,scenario_110,federal_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. us,scenario_110,payroll_tax,claude-haiku-5.5,llm_error,other,False,"Its own reasoning says employee Social Security and Medicare on $100,000 of wages come to about $7,650, but it submitted 0 anyway. It skipped the final computation and returned a placeholder zero instead of the $6,200 + $1,450 it had already identified." us,scenario_110,payroll_tax,deepseek-v4-pro,llm_error,payroll_tax_base,False,"It treated the $6,889 employer-sponsored insurance premium as a pre-tax cafeteria-plan deduction and cut FICA wages to $93,111. The household facts list no salary reduction, so FICA applies to the full $100,000 of gross wages, giving $6,200 + $1,450 = $7,650." @@ -9297,56 +9494,57 @@ us,scenario_110,payroll_tax,muse-wonder,llm_error,payroll_tax_base,False,"It red us,scenario_110,payroll_tax,qwen-3.7-max,llm_error,other,False,"Its reasoning correctly computed $6,200 Social Security plus $1,450 Medicare = $7,650, but it submitted the unrelated figure $9,351.90. The final value contradicts its own derivation." us,scenario_110,payroll_tax,qwen3.8-max,llm_error,thresholds_rates,False,"It added a $252.55 Additional Medicare Tax even though the only wages are $100,000, well below the $200,000 single-filer threshold. The 0.9% tax applies only to wages and self-employment income, not investment income, so the correct total is $6,200 + $1,450 = $7,650." us,scenario_110,self_employment_tax,kimi-k2.6,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. -us,scenario_110,state_income_tax_before_refundable_credits,claude-fable-5,llm_error,thresholds_rates,False,"Its reasoning got to $4,265.55 using the 2024 base of $360.69 instead of the 2026 base of $332, and it also subtracted the $198 IRA deduction, which is phased out. It then submitted $5,052, a number its own work does not support. The correct result is $332 + 2.75% × $141,992.94 = $4,236.81." -us,scenario_110,state_income_tax_before_refundable_credits,claude-fable-5.1,llm_error,thresholds_rates,False,"It got AGI ($169,943), the $1,900 exemption and taxable income ($168,043) right. But it charged only 2.75% on income over $26,050 and left out the $332 base amount in the 2026 Ohio schedule, so it came in $332 short." -us,scenario_110,state_income_tax_before_refundable_credits,claude-haiku-4.5,llm_error,taxable_income_or_deductions,False,"It subtracted a $15,000 federal standard deduction, which Ohio does not allow; Ohio subtracts only the $1,900 personal exemption. It also took the $198 IRA deduction, which is phased out. It then guessed a tax from made-up progressive brackets instead of using $332 + 2.75% over $26,050." -us,scenario_110,state_income_tax_before_refundable_credits,claude-haiku-5.5,llm_error,missing_output,False,"It skipped the calculation and entered $0 as a placeholder, even though it said Ohio taxes this income. Taxable income of $168,042.94 under the 2026 schedule gives $4,236.81." -us,scenario_110,state_income_tax_before_refundable_credits,claude-opus-4.7,llm_error,thresholds_rates,False,"It used indexed thresholds and the 3.5% bracket above about $103,500, which was repealed for 2026, to reach about $4,328. It then cut that to $2,900 without any computation behind it. It also used a $1,850 exemption and took the phased-out IRA deduction." -us,scenario_110,state_income_tax_before_refundable_credits,claude-opus-4.8,llm_error,thresholds_rates,False,"It charged 3.5% on all income over $26,050 on top of the 2024 base of $360.69 (giving $5,325), when 2026 is $332 + 2.75%. It then submitted $4,517, which does not follow from its work. It also used a $1,850 exemption and subtracted the phased-out $198 IRA deduction." -us,scenario_110,state_income_tax_before_refundable_credits,claude-opus-5,llm_error,thresholds_rates,False,"It took tax-exempt interest out of AGI a second time, used a $2,500 exemption instead of $1,900, and its roughly $3,900 figure matches 2.75% with no $332 base. The correct taxable income is $168,042.94, and adding the $332 base gives $4,236.81." -us,scenario_110,state_income_tax_before_refundable_credits,claude-opus-5.5,llm_error,thresholds_rates,False,"It subtracted the $198 traditional IRA deduction, which is phased out because of workplace plan coverage and high income, so AGI came out at $169,745. It also charged only 2.75% over $26,050 and left out the $332 base amount." -us,scenario_110,state_income_tax_before_refundable_credits,claude-sonnet-4.6,llm_error,taxable_income_or_deductions,False,"It subtracted $10,915 of federal itemized deductions, which Ohio does not allow, instead of the $1,900 personal exemption. It charged a flat 3.5% over $26,050 instead of $332 + 2.75%, and it took the $20 exemption credit, which is not available at this income." -us,scenario_110,state_income_tax_before_refundable_credits,claude-sonnet-5,llm_error,thresholds_rates,False,"It used made-up 2026 brackets (3.5% up to about $115,300, then about 3.99%) and added back the $954 tax-exempt interest. It then knocked the tax down to $3,200 for retirement and other credits this household does not qualify for. The real 2026 schedule is $332 + 2.75% over $26,050." -us,scenario_110,state_income_tax_before_refundable_credits,claude-sonnet-5.5,llm_error,taxable_income_or_deductions,False,"It assumed no personal exemption is allowed at this income, but Ohio still gives $1,900 when AGI is over $80,000. It also charged only 2.75% over $26,050 and left out the $332 base amount." -us,scenario_110,state_income_tax_before_refundable_credits,deepseek-v4-flash-0731,llm_error,thresholds_rates,False,"It used an old multi-bracket schedule (2.765%/3.302%/3.688%) instead of the 2026 schedule of $332 + 2.75% over $26,050. It also wrongly said the exemption is fully phased out, when $1,900 is allowed, and it subtracted the phased-out IRA deduction." -us,scenario_110,state_income_tax_before_refundable_credits,deepseek-v4-pro,llm_error,taxable_income_or_deductions,False,"It cut AGI to $163,054 by subtracting the $6,889 employer health premiums, which are not deducted from wages here, and it added back the $954 tax-exempt interest. It then charged 2.75% on the whole amount, with no $26,050 zero bracket, no $332 base and no $1,900 exemption." -us,scenario_110,state_income_tax_before_refundable_credits,deepseek-v4-pro-0813,llm_error,thresholds_rates,False,"It lowered AGI by subtracting the $6,889 employer premiums and the phased-out $198 IRA deduction, and it added back $954 of tax-exempt interest. It also used the repealed 3.5% bracket above $100,000 and left out the $332 base. Its errors partly cancel out, but it lands $36 short of $4,236.81." -us,scenario_110,state_income_tax_before_refundable_credits,deepseek-v4.1-flash,llm_error,thresholds_rates,False,"It used a $2,400 exemption instead of the $1,900 that applies when AGI is over $80,000. It then applied a three-bracket schedule that is not the 2026 law, when the actual rule is a single tier of $332 + 2.75% over $26,050." -us,scenario_110,state_income_tax_before_refundable_credits,gemini-3-flash-preview,llm_error,thresholds_rates,False,"It used a $2,500 exemption instead of $1,900 and applied the repealed 3.5% rate above $100,000. For 2026, all income over $26,050 is taxed at 2.75% on top of a $332 base." -us,scenario_110,state_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,taxable_income_or_deductions,False,"It subtracted 'standard deductions', which Ohio does not have; the only reduction is the $1,900 personal exemption. Its $2,981 understates the tax by about $1,256 compared with $332 + 2.75% × ($168,042.94 − $26,050) = $4,236.81." -us,scenario_110,state_income_tax_before_refundable_credits,gemini-3.1-pro-preview,llm_error,taxable_income_or_deductions,False,"It started from an AGI of $163,054, which wrongly subtracts the $6,889 employer health premiums; the correct AGI is $169,943. Its $4,241 does not come from the 2026 formula of $332 + 2.75% over $26,050 on $168,042.94, and it is close to the reference only because its errors offset." -us,scenario_110,state_income_tax_before_refundable_credits,gemini-3.5-flash,llm_error,thresholds_rates,False,"It assumed brackets topping out at 3.5% and gave a rough $3,850, which is below even 2.75% with no base. The 2026 schedule is $332 + 2.75% over $26,050, which gives $4,236.81 on $168,042.94." -us,scenario_110,state_income_tax_before_refundable_credits,gemini-3.5-flash-lite,llm_error,thresholds_rates,False,"It showed no calculation, and $3,280 is about $957 short of the correct figure. The correct path is $169,942.94 AGI minus the $1,900 exemption, then $332 + 2.75% over $26,050, which gives $4,236.81." -us,scenario_110,state_income_tax_before_refundable_credits,gemini-3.6-flash,llm_error,taxable_income_or_deductions,False,"It showed no calculation. Its $4,240.52 is $3.71 too high, which matches using taxable income about $135 above the correct $168,042.94 (AGI of $169,942.94 minus the $1,900 exemption) under the $332 + 2.75% schedule." -us,scenario_110,state_income_tax_before_refundable_credits,gemini-3.7-flash,llm_error,thresholds_rates,False,"It showed no calculation. Its $3,986 matches charging 2.75% over $26,050 on roughly AGI plus tax-exempt interest, with no $1,900 exemption and no $332 base amount." -us,scenario_110,state_income_tax_before_refundable_credits,gemini-3.8-flash,llm_error,taxable_income_or_deductions,False,"It claimed no personal exemption is allowed above $80,000, but Ohio's exemption at that level is $1,900, not zero. It also charged only 2.75% over $26,050 and left out the $332 base amount." -us,scenario_110,state_income_tax_before_refundable_credits,gemini-4-argon,llm_error,thresholds_rates,False,"It got taxable income right at $168,043, but its $4,265.50 includes the 2024 base of $360.69 instead of the 2026 base of $332. That makes it $28.69 too high." -us,scenario_110,state_income_tax_before_refundable_credits,glm-5.2,llm_error,thresholds_rates,False,"It applied the repealed 3.5% bracket above $100,000, when 2026 taxes everything over $26,050 at 2.75% on top of a $332 base. It also wrongly treated the personal exemption as fully phased out, when $1,900 applies." -us,scenario_110,state_income_tax_before_refundable_credits,glm-5.3,llm_error,thresholds_rates,False,"It used the 2024-style 3.5% bracket above $100,000 instead of the 2026 schedule of $332 + 2.75% over $26,050. It also taxed the full $169,943 without subtracting the $1,900 personal exemption." -us,scenario_110,state_income_tax_before_refundable_credits,gpt-5.4-mini,llm_error,missing_output,False,"It refused to compute and entered $0 even though it said the tax is positive. The household's facts are enough to get $168,042.94 of taxable income and $4,236.81 of tax." -us,scenario_110,state_income_tax_before_refundable_credits,gpt-5.4-nano,llm_error,taxable_income_or_deductions,False,"It subtracted federal itemized deductions (mortgage interest, charitable gifts), which Ohio does not allow. Its $5,625 is also above anything the 2026 schedule of $332 + 2.75% over $26,050 can produce from this income." -us,scenario_110,state_income_tax_before_refundable_credits,gpt-5.5,llm_error,thresholds_rates,False,"It got AGI ($169,943), the $1,900 exemption and taxable income ($168,043) right, but charged only 2.75% over $26,050. Leaving out the $332 base amount made it $332 short." -us,scenario_110,state_income_tax_before_refundable_credits,gpt-5.6-luna,llm_error,thresholds_rates,False,"It showed no calculation. Its $4,418 matches applying the repealed 3.5% bracket above $100,000 to about $168,043 of taxable income, instead of the 2026 schedule of $332 + 2.75% over $26,050." -us,scenario_110,state_income_tax_before_refundable_credits,gpt-5.6-sol,llm_error,thresholds_rates,False,"It charged only 2.75% over $26,050 on $168,043 of taxable income and left out the $332 base amount in the 2026 schedule, so it came in $332 short." -us,scenario_110,state_income_tax_before_refundable_credits,gpt-5.6-terra,llm_error,thresholds_rates,False,"It used a $1,850 exemption instead of the $1,900 that applies when AGI is over $80,000. It also charged only 2.75% over $26,050 and left out the $332 base amount." -us,scenario_110,state_income_tax_before_refundable_credits,gpt-6-astra,llm_error,taxable_income_or_deductions,False,"It used the right $332 + 2.75% formula, but its federal AGI of $163,054 wrongly subtracts the $6,889 employer health premiums. It also added back the $954 tax-exempt interest, which Ohio AGI does not include here, so taxable income came out at $162,108 instead of $168,042.94." -us,scenario_110,state_income_tax_before_refundable_credits,gpt-6-luna,llm_error,thresholds_rates,False,"It applied the repealed 3.5% bracket above $100,000 to $169,943 and did not subtract the $1,900 personal exemption. The 2026 law is $332 + 2.75% over $26,050." -us,scenario_110,state_income_tax_before_refundable_credits,gpt-6-sol,llm_error,taxable_income_or_deductions,False,"It taxed the full $169,943 without subtracting the $1,900 personal exemption. It also charged only 2.75% over $26,050 and left out the $332 base amount." -us,scenario_110,state_income_tax_before_refundable_credits,gpt-6.1-sol,llm_error,taxable_income_or_deductions,False,"It used the right $332 + 2.75% schedule and the $1,900 exemption. But it started from an AGI of $163,054, which wrongly subtracts the $6,889 employer health premiums; the correct AGI is $169,942.94." -us,scenario_110,state_income_tax_before_refundable_credits,grok-4.3,llm_error,thresholds_rates,False,"It gave $3,200 with no calculation and claimed credits that do not apply. Applying $332 + 2.75% over $26,050 to $168,042.94 of taxable income gives $4,236.81." -us,scenario_110,state_income_tax_before_refundable_credits,grok-4.5,llm_error,thresholds_rates,False,"It got taxable income right at $168,043, but explicitly used 2024-style brackets with 3.5% above $100,000. For 2026 the tax is $332 + 2.75% of everything over $26,050." -us,scenario_110,state_income_tax_before_refundable_credits,grok-4.6,llm_error,thresholds_rates,False,"It got taxable income right at $168,043, but charged only 2.75% over $26,050 and left out the $332 base amount in the 2026 schedule." -us,scenario_110,state_income_tax_before_refundable_credits,grok-4.7,llm_error,thresholds_rates,False,"It added back the $954 tax-exempt interest, which is not part of Ohio AGI here. It also applied the repealed 3.5% bracket above $100,000 instead of $332 + 2.75% over $26,050." -us,scenario_110,state_income_tax_before_refundable_credits,grok-build-0.1,llm_error,taxable_income_or_deductions,False,"It subtracted the phased-out $198 IRA deduction (giving AGI of $169,745) and used a $2,400 exemption instead of $1,900. It also left out the $332 base amount and charged only 2.75% over $26,050." -us,scenario_110,state_income_tax_before_refundable_credits,inkling,llm_error,thresholds_rates,False,"It used the 2024 schedule ($2,394 on the first $100,000 plus 3.5% on the excess). For 2026 the formula is $332 + 2.75% of all income over $26,050." -us,scenario_110,state_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"It returned no value and no explanation for this variable, so there was no answer to score." -us,scenario_110,state_income_tax_before_refundable_credits,kimi-k3,llm_error,thresholds_rates,False,"It subtracted the phased-out $198 IRA deduction and left out the $332 base amount, charging only 2.75% over $26,050. It also took the $20 personal exemption credit, which is not available at this income." -us,scenario_110,state_income_tax_before_refundable_credits,minimax-m3,llm_error,missing_output,False,"It claimed PolicyEngine returned $0 without calculating anything. This household has $168,042.94 of Ohio taxable income and owes $4,236.81." -us,scenario_110,state_income_tax_before_refundable_credits,muse-spark-1.3,llm_error,thresholds_rates,False,"It applied the repealed 3.5% bracket above $100,000 to about $170,000 with no credits, and did not subtract the $1,900 personal exemption. The 2026 law is $332 + 2.75% over $26,050." -us,scenario_110,state_income_tax_before_refundable_credits,muse-wonder,llm_error,taxable_income_or_deductions,False,"Its taxable income of $161,154 starts from an AGI that wrongly subtracts the $6,889 employer health premiums. It also charged only 2.75% over $26,050 and left out the $332 base amount." -us,scenario_110,state_income_tax_before_refundable_credits,ox-alpha,llm_error,thresholds_rates,False,"It used a $1,700 exemption instead of the $1,900 that applies when AGI is over $80,000. It also charged only 2.75% over $26,050 and left out the $332 base amount." -us,scenario_110,state_income_tax_before_refundable_credits,qwen-3.7-max,llm_error,taxable_income_or_deductions,False,"It counted $954 of tax-exempt interest in AGI, subtracted the phased-out IRA deduction, and skipped the $1,900 exemption. It then used made-up 2.765%/3.225% brackets and a $250 credit, and finally applied an unexplained further reduction." -us,scenario_110,state_income_tax_before_refundable_credits,qwen3.8-max,llm_error,taxable_income_or_deductions,False,"It shrank taxable income to about $96,517 by subtracting deductions Ohio does not allow. The only reduction from the $169,942.94 AGI is the $1,900 personal exemption, which leaves $168,042.94 taxed at $332 + 2.75% over $26,050." +us,scenario_110,state_income_tax_before_refundable_credits,claude-fable-5,llm_error,thresholds_rates,False,"Its own working used the outdated $360.69 base instead of the 2026 $332 base, a $1,700 exemption instead of $1,900, and subtracted the phased-out $198 IRA deduction, which gave about $4,266. It then submitted $5,052, which contradicts its own calculation; the correct figure is $332 + 2.75% × ($168,042.94 − $26,050) = $4,236.81." +us,scenario_110,state_income_tax_before_refundable_credits,claude-fable-5.1,llm_error,thresholds_rates,False,"It got Ohio taxable income right at $168,043 and the 2.75% rate above $26,050, but left out the $332 fixed base in the 2026 schedule. That makes it $331.81 short ($3,905 vs $4,236.81)." +us,scenario_110,state_income_tax_before_refundable_credits,claude-haiku-4.5,llm_error,taxable_income_or_deductions,False,"It subtracted the $15,000 federal standard deduction, which Ohio does not have, instead of Ohio's $1,900 personal exemption. It also deducted the phased-out $198 IRA contribution and applied vague 'progressive' brackets instead of $332 + 2.75% of income over $26,050." +us,scenario_110,state_income_tax_before_refundable_credits,claude-haiku-5.5,llm_error,missing_output,False,"It never calculated anything and submitted $0, even though $168,042.94 of Ohio taxable income produces $332 + 2.75% × $141,992.94 = $4,236.81." +us,scenario_110,state_income_tax_before_refundable_credits,claude-opus-4.7,llm_error,thresholds_rates,False,"It applied the repealed 3.5% bracket above $103,500 and got about $4,328. It then dropped that result for an unexplained $2,900. The 2026 schedule is a flat 2.75% above $26,050 plus a $332 base." +us,scenario_110,state_income_tax_before_refundable_credits,claude-opus-4.8,llm_error,thresholds_rates,False,"It applied 3.5% to all income over $26,050 with a $360.69 base, getting $5,325, and then submitted an unexplained $4,517. The 2026 rate is 2.75% above $26,050 with a $332 base, applied to taxable income of $168,042.94 (not $167,895, which came from deducting the phased-out IRA contribution)." +us,scenario_110,state_income_tax_before_refundable_credits,claude-opus-5,llm_error,thresholds_rates,False,"It subtracted tax-exempt interest that was never in AGI and used a roughly $2,500 exemption instead of $1,900. Its $3,900 matches 2.75% of the excess over $26,050 with the $332 base left out." +us,scenario_110,state_income_tax_before_refundable_credits,claude-opus-5.5,llm_error,thresholds_rates,False,"It left out the $332 base in the 2026 Ohio schedule. It also deducted the $198 IRA contribution, which is fully phased out for someone covered by a workplace 401(k) at this income, so its AGI is $169,745 instead of $169,943." +us,scenario_110,state_income_tax_before_refundable_credits,claude-sonnet-4.6,llm_error,thresholds_rates,False,"It taxed income over $26,050 at 3.5% instead of the 2026 rate of 2.75% (with a $332 base). It also subtracted $10,915 of federal itemized deductions, which Ohio does not allow, instead of the $1,900 exemption, and took the $20 exemption credit even though income is above that credit's $30,000 limit." +us,scenario_110,state_income_tax_before_refundable_credits,claude-sonnet-5,llm_error,thresholds_rates,False,"It made up a bracket of about 3.99% above $115,300 and a retirement income credit, then reported about $3,200 without showing math. The 2026 schedule is $332 + 2.75% above $26,050 on $168,042.94, with no credits." +us,scenario_110,state_income_tax_before_refundable_credits,claude-sonnet-5.5,llm_error,thresholds_rates,False,"It wrongly said no personal exemption is allowed at this income; Ohio allows $1,900 above $80,000. It also left out the $332 base, taxing 2.75% of $143,893 instead of computing $332 + 2.75% × $141,992.94." +us,scenario_110,state_income_tax_before_refundable_credits,deepseek-v4-flash-0731,llm_error,thresholds_rates,False,"It used outdated 2.765%/3.302%/3.688% graduated rates and treated the exemption as fully phased out. The correct calculation is the 2026 schedule of $332 + 2.75% above $26,050, applied after a $1,900 exemption." +us,scenario_110,state_income_tax_before_refundable_credits,deepseek-v4-pro,llm_error,thresholds_rates,False,"It applied 2.75% to all income, ignoring the $26,050 zero bracket and the $332 base, and dropped the $1,900 exemption. It also started from an understated $163,054 AGI (the $6,889 employer health premiums wrongly subtracted) and added the $954 tax-exempt interest, which is not part of Ohio AGI here." +us,scenario_110,state_income_tax_before_refundable_credits,deepseek-v4-pro-0813,llm_error,thresholds_rates,False,"It applied a 3.5% bracket above $100,000 that does not exist in the 2026 schedule and left out the $332 base. Its AGI of $162,856 wrongly subtracts the $6,889 employer health premiums and the phased-out $198 IRA contribution." +us,scenario_110,state_income_tax_before_refundable_credits,deepseek-v4.1-flash,llm_error,thresholds_rates,False,"It used the $2,400 lowest-income exemption instead of the $1,900 that applies above $80,000. It also applied made-up graduated brackets ($551 + $1,612 + $2,827) instead of $332 + 2.75% of income over $26,050." +us,scenario_110,state_income_tax_before_refundable_credits,gemini-3-flash-preview,llm_error,thresholds_rates,False,"It applied the repealed 3.5% bracket above $100,000, left out the $332 base, and used a $2,500 exemption instead of $1,900. The correct figure is $332 + 2.75% × ($168,042.94 − $26,050)." +us,scenario_110,state_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,taxable_income_or_deductions,False,"It subtracted 'standard deductions', which Ohio does not have, and reported $2,981 without any derivation. Ohio subtracts only the $1,900 exemption, leaving $168,042.94 taxed at $332 + 2.75% above $26,050." +us,scenario_110,state_income_tax_before_refundable_credits,gemini-3.1-pro-preview,llm_error,taxable_income_or_deductions,False,"It started from an AGI of $163,054, which wrongly removes the $6,889 of employer health premiums from wages; they are already excluded from the stated wages. It also used progressive brackets instead of the 2026 schedule of $332 + 2.75% above $26,050 on $168,042.94, and ended up $4 off only because these errors offset each other." +us,scenario_110,state_income_tax_before_refundable_credits,gemini-3.5-flash,llm_error,thresholds_rates,False,"It assumed brackets topping out at 3.5% and gave $3,850 with no exemption or base shown. That figure is about 2.75% of the excess over $26,050 with the $332 base left out. The correct figure is $332 + 2.75% × $141,992.94 = $4,236.81." +us,scenario_110,state_income_tax_before_refundable_credits,gemini-3.5-flash-lite,llm_error,thresholds_rates,False,"It reported $3,280 without showing any work, about $957 below the correct $332 + 2.75% × ($168,042.94 − $26,050). That means it did not apply the 2026 rate schedule to taxable income of $169,942.94 AGI less the $1,900 exemption." +us,scenario_110,state_income_tax_before_refundable_credits,gemini-3.6-flash,llm_error,thresholds_rates,False,"It showed no derivation, and its $4,240.52 is $3.71 above the exact result. That means it did not apply the exact $332 base and 2.75% rate to the exact taxable income of $168,042.94 ($169,942.94 AGI less the $1,900 exemption)." +us,scenario_110,state_income_tax_before_refundable_credits,gemini-3.7-flash,llm_error,other,False,"It gave $3,986 with no work shown, $251 below $332 + 2.75% × ($168,042.94 − $26,050). That means its taxable income was understated or it left out part of the 2026 schedule." +us,scenario_110,state_income_tax_before_refundable_credits,gemini-3.8-flash,llm_error,thresholds_rates,False,"It wrongly denied the personal exemption above $80,000; Ohio allows $1,900 at that income. It also left out the $332 base, computing 2.75% × ($169,943 − $26,050) instead of $332 + 2.75% × ($168,042.94 − $26,050)." +us,scenario_110,state_income_tax_before_refundable_credits,gemini-4-argon,llm_error,thresholds_rates,False,"Its taxable income of $168,043 is correct, but it used the old $360.69 base instead of the 2026 base of $332. That overstates the tax by $28.69 ($4,265.50 vs $4,236.81)." +us,scenario_110,state_income_tax_before_refundable_credits,glm-5.2,llm_error,thresholds_rates,False,"It treated the Ohio exemption as fully phased out; $1,900 still applies above $80,000. It also taxed income above $100,000 at the repealed 3.5% rate and left out the $332 base, instead of $332 + 2.75% of all income over $26,050." +us,scenario_110,state_income_tax_before_refundable_credits,glm-5.3,llm_error,thresholds_rates,False,"It applied a 3.5% bracket above $100,000, which the 2026 schedule does not have, and dropped the $1,900 personal exemption. The 2026 tax is $332 + 2.75% × ($168,042.94 − $26,050)." +us,scenario_110,state_income_tax_before_refundable_credits,gpt-5.4-mini,llm_error,missing_output,False,"It acknowledged the tax is positive but declined to calculate it and submitted $0. The correct $4,236.81 follows from $168,042.94 of taxable income under the $332 + 2.75% schedule." +us,scenario_110,state_income_tax_before_refundable_credits,gpt-5.4-nano,llm_error,taxable_income_or_deductions,False,"It subtracted federal itemized deductions (mortgage interest, charity), which Ohio does not allow, and its $5,625 implies roughly a 3.5% rate on nearly all income. Ohio subtracts only the $1,900 exemption and charges $332 + 2.75% above $26,050." +us,scenario_110,state_income_tax_before_refundable_credits,gpt-5.5,llm_error,thresholds_rates,False,"It got Ohio taxable income right at $168,043 but applied only 2.75% to the amount over $26,050, leaving out the $332 base. That makes it $331.81 short." +us,scenario_110,state_income_tax_before_refundable_credits,gpt-5.6-luna,llm_error,thresholds_rates,False,"Its $4,418 matches applying the repealed 3.5% bracket to income over $100,000 on taxable income of about $168,043. The 2026 schedule taxes everything over $26,050 at 2.75% plus a $332 base." +us,scenario_110,state_income_tax_before_refundable_credits,gpt-5.6-sol,llm_error,thresholds_rates,False,"It applied 2.75% above the zero bracket after the exemption but left out the $332 base. That makes it $331.81 short of $4,236.81." +us,scenario_110,state_income_tax_before_refundable_credits,gpt-5.6-terra,llm_error,thresholds_rates,False,"It used a $1,850 exemption instead of the $1,900 for income over $80,000 and left out the $332 base. So it computed 2.75% of the excess alone instead of $332 + 2.75% × $141,992.94." +us,scenario_110,state_income_tax_before_refundable_credits,gpt-6-astra,llm_error,taxable_income_or_deductions,False,"It used the right $332 + 2.75% schedule and the $1,900 exemption. But its AGI of $163,054 wrongly subtracts the $6,889 of employer health premiums, and it added the $954 tax-exempt interest, leaving taxable income at $162,108 instead of $168,042.94." +us,scenario_110,state_income_tax_before_refundable_credits,gpt-6-luna,llm_error,thresholds_rates,False,"It applied a 3.5% bracket above $100,000 that the 2026 schedule does not have and skipped the $1,900 exemption. The correct tax is $332 + 2.75% of the $141,992.94 over $26,050." +us,scenario_110,state_income_tax_before_refundable_credits,gpt-6-sol,llm_error,thresholds_rates,False,"It skipped the $1,900 personal exemption and left out the $332 base. So it computed 2.75% × ($169,943 − $26,050) instead of $332 + 2.75% × ($168,042.94 − $26,050)." +us,scenario_110,state_income_tax_before_refundable_credits,gpt-6.1-sol,llm_error,taxable_income_or_deductions,False,"It applied the correct $332 + 2.75% schedule and the $1,900 exemption, but started from an AGI of $163,054. That AGI wrongly subtracts the $6,889 of employer health premiums, which are already excluded from the stated wages. The correct Ohio AGI is $169,942.94." +us,scenario_110,state_income_tax_before_refundable_credits,gpt-6.1-terra,llm_error,thresholds_rates,False,"It gave $3,999.05 with no work shown, $237.76 below $332 + 2.75% × ($168,042.94 − $26,050). That means it did not combine the $332 base, the 2.75% rate, and the $1,900 exemption on $169,942.94 of AGI." +us,scenario_110,state_income_tax_before_refundable_credits,grok-4.3,llm_error,other,False,"It asserted $3,200 with no derivation and cited 'modest credits' that do not apply at this income. The correct figure is $332 + 2.75% × ($168,042.94 − $26,050) = $4,236.81, with no nonrefundable credits." +us,scenario_110,state_income_tax_before_refundable_credits,grok-4.5,llm_error,thresholds_rates,False,"Its taxable income of $168,043 is correct, but it used the 2024 brackets with 3.5% above $100,000. The 2026 schedule is a flat 2.75% above $26,050 plus a $332 base." +us,scenario_110,state_income_tax_before_refundable_credits,grok-4.6,llm_error,thresholds_rates,False,"Its taxable income of $168,043 is correct, but it applied 2.75% only to the excess over $26,050 and left out the $332 base. That makes it $331.81 short." +us,scenario_110,state_income_tax_before_refundable_credits,grok-4.7,llm_error,thresholds_rates,False,"It added the $954 tax-exempt interest to Ohio income, which is not part of Ohio AGI here. It also taxed income over $100,000 at the repealed 3.5% rate instead of $332 + 2.75% above $26,050." +us,scenario_110,state_income_tax_before_refundable_credits,grok-build-0.1,llm_error,thresholds_rates,False,"It deducted the phased-out $198 IRA contribution and used the $2,400 exemption instead of $1,900. It also left out the $332 base in the 2026 schedule." +us,scenario_110,state_income_tax_before_refundable_credits,inkling,llm_error,thresholds_rates,False,"It used the pre-2026 three-tier schedule ($2,394 on the first $100,000 plus 3.5% above) and an exemption that was too large. The 2026 tax is $332 + 2.75% of everything over $26,050." +us,scenario_110,state_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"No answer or explanation was returned for this output, so there was no value to score." +us,scenario_110,state_income_tax_before_refundable_credits,kimi-k3,llm_error,thresholds_rates,False,"It left out the $332 base and subtracted a $20 exemption credit, which applies through $30,000 of Ohio modified AGI less personal exemptions. It also deducted the phased-out $198 IRA contribution, putting AGI at $169,745." +us,scenario_110,state_income_tax_before_refundable_credits,minimax-m3,llm_error,other,False,"It made up a PolicyEngine result of $0 instead of calculating. $168,042.94 of Ohio taxable income produces $332 + 2.75% × $141,992.94 = $4,236.81." +us,scenario_110,state_income_tax_before_refundable_credits,muse-spark-1.3,llm_error,thresholds_rates,False,"It applied a 3.5% rate above $100,000 that was repealed for 2026, left out the $1,900 exemption, and skipped the $332 base. The correct calculation is $332 + 2.75% × ($168,042.94 − $26,050)." +us,scenario_110,state_income_tax_before_refundable_credits,muse-wonder,llm_error,taxable_income_or_deductions,False,"Its taxable income of $161,154 starts from an AGI that wrongly subtracts the $6,889 of employer health premiums. It also left out the $332 base, computing 2.75% × $135,104 instead of $332 + 2.75% × $141,992.94." +us,scenario_110,state_income_tax_before_refundable_credits,ox-alpha,llm_error,thresholds_rates,False,"It used a $1,700 exemption instead of the $1,900 allowed above $80,000 and left out the $332 base, applying only 2.75% to the excess over $26,050." +us,scenario_110,state_income_tax_before_refundable_credits,qwen-3.7-max,llm_error,thresholds_rates,False,"It added the $954 tax-exempt interest to AGI, made up 2.765%/3.225% brackets, and applied a nonexistent $250 credit plus an arbitrary further cut. The 2026 schedule is $332 + 2.75% above $26,050 on $168,042.94, with no credits." +us,scenario_110,state_income_tax_before_refundable_credits,qwen3.8-max,llm_error,taxable_income_or_deductions,False,"It reduced Ohio taxable income to about $96,517 with deductions that do not exist in Ohio. Ohio subtracts only the $1,900 exemption from $169,942.94 of AGI, leaving $168,042.94 taxed at $332 + 2.75% above $26,050." us,scenario_110,state_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. us,scenario_111,federal_income_tax_before_refundable_credits,claude-sonnet-5,llm_error,taxable_income_or_deductions,False,"The model incorrectly treated about $16,600 of Social Security as taxable even though its own stated combined income of $30,940 is below the $32,000 joint-filer threshold, not above the $44,000 upper threshold. It then calculated zero taxable income after the standard deduction but replaced the resulting $0 tax with an unsupported $1,362 estimate." us,scenario_111,federal_income_tax_before_refundable_credits,qwen-3.7-max,llm_error,taxable_income_or_deductions,False,"The model incorrectly included $5,405.50 of Social Security in AGI, but still correctly found that the standard deduction reduced taxable income and tax liability to $0. It then submitted $1,400 despite deriving no taxable income and identifying no tax or credit computation that produces that amount." @@ -9418,106 +9616,108 @@ us,scenario_112,self_employment_tax,claude-haiku-4.5,llm_error,payroll_tax_base, us,scenario_112,self_employment_tax,claude-sonnet-5,llm_error,payroll_tax_base,False,"The model correctly stated that passive real-estate farm rent is not subject to self-employment tax, then contradicted that rule by calculating tax as though the entire $1,920 were farm-operator self-employment earnings. The actual net self-employment tax base is zero because the household has no positive net self-employment earnings." us,scenario_112,self_employment_tax,gpt-5.4-mini,llm_error,payroll_tax_base,False,"The model improperly combined farm rent, financial assistance, and the capital loss into a self-employment tax base. Financial assistance and capital gains or losses are not self-employment earnings, and the household’s relevant net earnings are nonpositive, so no self-employment tax applies." us,scenario_112,self_employment_tax,minimax-m3,llm_error,payroll_tax_base,False,"The model treated the full $1,920 of farm rent as net self-employment income and applied the standard 92.35% and 15.3% factors without establishing positive net earnings from self-employment. The resulting tax base is zero, and its submitted $269 also does not match its own stated calculation of about $271." -us,scenario_112,snap,claude-fable-5,prompt_ambiguity,categorical_eligibility,False,"It counted the $160/mo farm rent as SNAP income, which raised gross income to $1,737 and net income to about $1,429, so the net test failed. SNAP countable income is only wages plus financial assistance ($1,576.90). That gives a net of $1,269.19, which is 97% of FPL and passes, and the household then gets the $23.84/mo minimum allotment." -us,scenario_112,snap,claude-fable-5.1,prompt_ambiguity,categorical_eligibility,False,"It included the $160/mo farm rent in countable income, which put net income at about $1,429, above the 100% FPL net limit. Without farm rent, net income is $1,269.19 and passes. It also treated 30% of net exceeding the $298 maximum as producing $0, when an eligible one-person household gets the 8% minimum allotment ($23.84/mo)." -us,scenario_112,snap,claude-haiku-4.5,prompt_ambiguity,categorical_eligibility,False,"It counted farm rent as SNAP income ($1,737/mo gross) and said this exceeded the gross limit. Countable gross income is $1,576.90 (wages plus financial assistance), which is 121% of FPL and under both the 130% limit and Texas's 165% BBCE limit. The household passes the net test at 97% FPL and gets the minimum allotment." -us,scenario_112,snap,claude-haiku-5.5,prompt_ambiguity,categorical_eligibility,False,"It did not compute anything and defaulted to $0. Countable income of $1,576.90/mo (wages plus financial assistance) leaves net income of $1,269.19 after the earned-income and $209 standard deductions. That passes the 100% FPL net test, and the household receives the $23.84/mo minimum allotment." -us,scenario_112,snap,claude-opus-4.7,prompt_ambiguity,categorical_eligibility,False,"It added the $160/mo farm rent to reach $1,737 and applied a 130% gross limit. SNAP countable gross income is $1,576.90, which is 121% of FPL and within the limit even before Texas BBCE raises it to 165%. Net income of $1,269.19 passes, and the minimum allotment of about $24/mo applies." -us,scenario_112,snap,claude-opus-4.8,prompt_ambiguity,categorical_eligibility,False,"It treated the $13,000 financial assistance as an excluded gift and counted farm rent instead. SNAP counts the financial assistance as $1,083.33/mo of unearned income and does not count farm rent. Net income is therefore $1,269.19, 30% of it exceeds the maximum allotment, and the benefit falls to the $23.84/mo minimum, not about $192/mo." -us,scenario_112,snap,claude-opus-5,prompt_ambiguity,categorical_eligibility,False,"It left the $13,000 financial assistance out of countable income and produced a near-maximum benefit. Financial assistance counts as unearned income, so net income is $1,269.19 and the expected contribution ($380.76) exceeds the $298 maximum. The household gets only the $23.84/mo minimum allotment." -us,scenario_112,snap,claude-opus-5.5,prompt_ambiguity,categorical_eligibility,False,"It assumed the $13,000 financial assistance was not countable and included farm rent, which gave a net of $346. SNAP counts the financial assistance and excludes farm rent, giving net income of $1,269.19. The 30% contribution then exceeds the maximum, leaving only the $23.84/mo minimum allotment." -us,scenario_112,snap,claude-sonnet-4.6,prompt_ambiguity,categorical_eligibility,False,"It counted farm rent so that gross income was $20,843 and failed a 130% gross test. SNAP countable gross income excludes farm rent and is $1,576.90/mo, or 121% of FPL. That passes the gross test (Texas BBCE allows 165%) and the net test (97% FPL), so the minimum allotment applies." -us,scenario_112,snap,claude-sonnet-5,prompt_ambiguity,categorical_eligibility,False,"It counted farm rent and claimed gross income was far above 130% FPL. Countable gross income is $1,576.90/mo (121% FPL) and net income is $1,269.19 (97% FPL). The household is eligible and receives the $23.84/mo minimum allotment." -us,scenario_112,snap,claude-sonnet-5.5,prompt_ambiguity,categorical_eligibility,False,"It treated the $13,000 financial assistance as non-countable, which gave a $346 net and a $194/mo benefit. Financial assistance counts as unearned income, so net income is $1,269.19 and 30% of it exceeds the $298 maximum. The benefit is the $23.84/mo minimum allotment." -us,scenario_112,snap,deepseek-v4-flash-0731,prompt_ambiguity,categorical_eligibility,False,"It included $1,920 of farm rent to reach $20,843, just over 130% FPL ($20,345). Countable income excludes farm rent and is $18,923/yr (121% FPL), which passes the gross test, and Texas BBCE also raises the limit to 165%. With net income at 97% FPL, the minimum allotment is paid." -us,scenario_112,snap,deepseek-v4-pro,prompt_ambiguity,categorical_eligibility,False,"Its $1,737/mo gross figure includes the $160 of farm rent, which SNAP does not count. Countable gross income is $1,576.90 (121% FPL), which passes, and net income of $1,269.19 passes the 100% FPL test. The household receives the $23.84/mo minimum allotment." -us,scenario_112,snap,deepseek-v4-pro-0813,prompt_ambiguity,categorical_eligibility,False,"It concluded that because 30% of net income exceeds the maximum allotment, the benefit is $0. An eligible one- or two-person household that passes the net income test gets the minimum allotment of 8% of the one-person maximum ($23.84/mo). It also counted farm rent, which SNAP excludes." -us,scenario_112,snap,deepseek-v4.1-flash,prompt_ambiguity,categorical_eligibility,False,"It compared 30% of an annual net figure ($1,936) against a monthly maximum allotment and set the benefit to $0. It also ignored the minimum allotment. Monthly net income is $1,269.19, which passes the net test, and the household receives the $23.84/mo minimum." -us,scenario_112,snap,gemini-3-flash-preview,prompt_ambiguity,categorical_eligibility,False,"Its $1,440.20 net income includes the $160/mo farm rent, which SNAP does not count. Without it, net income is $1,269.19, below the $1,304.17 net limit. The household qualifies under Texas BBCE for the $23.84/mo minimum allotment." -us,scenario_112,snap,gemini-3.1-flash-lite-preview,prompt_ambiguity,categorical_eligibility,False,"It gave $0 without any computation. Countable income of $1,576.90/mo (wages plus financial assistance, excluding farm rent) yields net income of $1,269.19, which passes the 100% FPL test. The household gets the $23.84/mo minimum allotment." -us,scenario_112,snap,gemini-3.1-pro-preview,prompt_ambiguity,categorical_eligibility,False,"It set SNAP to $0 because 30% of net income exceeds the one-person maximum. Eligible one-person households get the minimum allotment of 8% of the maximum ($23.84/mo) whenever the formula falls below it. Net income of $1,269.19 passes the net test, so that minimum is paid." -us,scenario_112,snap,gemini-3.5-flash,prompt_ambiguity,categorical_eligibility,False,"It counted farm rent (net of about $1,440) and then reduced the benefit to $0 because 30% of net exceeded the maximum. With farm rent excluded, net income is $1,269.19 and passes. The one-person household then receives the $23.84/mo minimum allotment instead of $0." -us,scenario_112,snap,gemini-3.5-flash-lite,prompt_ambiguity,categorical_eligibility,False,"It gave $0 with no derivation. Countable income excludes farm rent, so net income is $1,269.19 (97% FPL), the household is eligible, and it receives the $23.84/mo minimum allotment." -us,scenario_112,snap,gemini-3.6-flash,prompt_ambiguity,categorical_eligibility,False,"It assumed that a 30% contribution above the maximum allotment means a $0 benefit. Eligible one-person households that pass the net income test (net $1,269.19 is 97% FPL) receive the minimum allotment of $23.84/mo." -us,scenario_112,snap,gemini-3.7-flash,prompt_ambiguity,categorical_eligibility,False,"It claimed income exceeded the net limit. Countable income excludes the farm rent, which leaves net income at $1,269.19, below the $1,304.17 limit. It also missed that the minimum allotment ($23.84/mo) replaces a zero formula benefit." -us,scenario_112,snap,gemini-3.8-flash,prompt_ambiguity,categorical_eligibility,False,"It returned $0 because 30% of net income exceeded the maximum allotment and ignored the minimum allotment for one- and two-person households. Net income of $1,269.19 passes the net test, so $23.84/mo is paid. Under Texas BBCE, vehicles and assets do not disqualify the household." -us,scenario_112,snap,gemini-4-argon,prompt_ambiguity,categorical_eligibility,False,"It counted only wages and left out the $13,000 financial assistance, which gave a net of $185.87 and a large benefit. Financial assistance is countable unearned income ($1,083.33/mo), which raises net income to $1,269.19. The 30% contribution then exceeds the maximum, leaving only the $23.84/mo minimum." -us,scenario_112,snap,glm-5.2,prompt_ambiguity,categorical_eligibility,False,"It counted the $160/mo farm rent, which produced a net of about $1,434, above the poverty line. Excluding farm rent, net income is $1,269.19, below the $1,304.17 limit. The household is eligible for the $23.84/mo minimum allotment." -us,scenario_112,snap,glm-5.3,prompt_ambiguity,categorical_eligibility,False,"It used a wrong gross limit (about $17,000), counted farm rent, and treated the $11,838 vehicle as disqualifying. Texas BBCE waives the asset test, and countable gross income of $18,923 (121% FPL) passes. Net income at 97% FPL yields the minimum allotment." -us,scenario_112,snap,gpt-5.4-mini,prompt_ambiguity,categorical_eligibility,False,"It asserted that income and resources were too high without calculating anything. BBCE waives the asset test, and countable income excluding farm rent gives net income of $1,269.19, which passes the 100% FPL test. The household gets the $23.84/mo minimum allotment." -us,scenario_112,snap,gpt-5.4-nano,prompt_ambiguity,categorical_eligibility,False,"It wrongly claimed the inputs were insufficient and defaulted to $0. Household size is one, and wages plus financial assistance give net income of $1,269.19, which passes the net test. The $23.84/mo minimum allotment applies." -us,scenario_112,snap,gpt-5.5,prompt_ambiguity,categorical_eligibility,False,"Its $20,843 gross figure includes farm rent, which SNAP does not count. Countable gross income of $18,923 is 121% of FPL, under both the 130% and the Texas BBCE 165% limits. Net income passes at 97% FPL, so the minimum allotment is paid." -us,scenario_112,snap,gpt-5.6-luna,prompt_ambiguity,categorical_eligibility,False,"It counted farm rent alongside wages and financial assistance and said the gross limit was exceeded. Excluding farm rent, gross income is 121% FPL and passes, and net income of $1,269.19 is 97% FPL. The household receives the $23.84/mo minimum allotment." -us,scenario_112,snap,gpt-5.6-sol,prompt_ambiguity,categorical_eligibility,False,"It counted farm rent and so failed the net income test. SNAP countable income excludes farm rent, giving net income of $1,269.19 after the $98.72 earned-income and $209 standard deductions, which passes the net test. The minimum allotment of $23.84/mo applies." -us,scenario_112,snap,gpt-5.6-terra,prompt_ambiguity,categorical_eligibility,False,"It counted farm rent and reported that the gross limit was exceeded. Countable gross income is $1,576.90/mo (121% FPL), which passes even the 130% test, and Texas BBCE allows 165%. Net income passes, so the $23.84/mo minimum allotment is paid." -us,scenario_112,snap,gpt-6-astra,prompt_ambiguity,categorical_eligibility,False,"It counted farm rent, which pushed net income above the 100% FPL limit. Without farm rent, net income is $1,269.19, below $1,304.17, so no shelter deduction is needed to qualify. The household gets the $23.84/mo minimum allotment." -us,scenario_112,snap,gpt-6-luna,prompt_ambiguity,categorical_eligibility,False,"It included farm rent in countable income and failed the net test. SNAP income excludes farm rent, so net income is $1,269.19 (97% FPL), and the eligible one-person household receives the $23.84/mo minimum allotment." -us,scenario_112,snap,gpt-6-sol,prompt_ambiguity,categorical_eligibility,False,"It counted farm rent and treated high countable income as producing $0. Net income without farm rent is $1,269.19, which passes the net test. Because 30% of net exceeds the maximum, the 8% minimum allotment ($23.84/mo) is paid rather than zero." -us,scenario_112,snap,gpt-6.1-sol,prompt_ambiguity,categorical_eligibility,False,"It counted farm rent and concluded that income was too high for any benefit. Excluding farm rent, the household passes the net test at 97% FPL. The minimum allotment of $23.84/mo applies even though the formula benefit is negative." -us,scenario_112,snap,grok-4.3,prompt_ambiguity,categorical_eligibility,False,"It asserted that income and assets exceeded limits without computing them. Texas BBCE waives the asset test, and countable income excluding farm rent gives net income of $1,269.19, below the $1,304.17 limit. The household receives the $23.84/mo minimum allotment." -us,scenario_112,snap,grok-4.5,prompt_ambiguity,categorical_eligibility,False,"It counted farm rent and concluded the household failed either the gross or the net test. Countable gross income of $1,576.90 (121% FPL) and net income of $1,269.19 (97% FPL) both pass. The $23.84/mo minimum allotment applies." -us,scenario_112,snap,grok-4.6,prompt_ambiguity,categorical_eligibility,False,"It treated 30% of net income exceeding the one-person maximum as a $0 benefit. SNAP guarantees eligible one- and two-person households a minimum allotment of 8% of the maximum ($23.84/mo). This household is eligible once farm rent is excluded (net $1,269.19)." -us,scenario_112,snap,grok-4.7,prompt_ambiguity,categorical_eligibility,False,"It counted $1,920 of farm rent, which kept net income above the 100% FPL limit. Excluding farm rent, net income is $1,269.19, which passes. The household then receives the $23.84/mo minimum allotment." -us,scenario_112,snap,grok-build-0.1,prompt_ambiguity,categorical_eligibility,False,"Its $20,843 gross figure includes farm rent, which tipped it over 130% FPL. Countable gross income is $18,923 (121% FPL), which passes the gross test, and Texas BBCE raises the limit to 165%. Net income passes and the minimum allotment applies." -us,scenario_112,snap,inkling,prompt_ambiguity,categorical_eligibility,False,It counted farm rent and applied a 130% gross test that it then failed. SNAP countable gross income excludes farm rent and is 121% of FPL. The household passes both tests and receives the $23.84/mo minimum allotment. -us,scenario_112,snap,kimi-k2.6,prompt_ambiguity,categorical_eligibility,False,"It counted farm rent to reach $20,843 and failed the 130% gross test. Countable income excluding farm rent is $18,923 (121% FPL), and Texas BBCE uses 165%. The household is eligible for the $23.84/mo minimum allotment." -us,scenario_112,snap,kimi-k3,prompt_ambiguity,categorical_eligibility,False,"It wrongly denied categorical eligibility; the household is categorically eligible through TANF non-cash assistance (Texas BBCE). It also counted farm rent and let the expected contribution zero out the allotment. Net income of $1,269.19 passes, so the $23.84/mo minimum allotment is paid." -us,scenario_112,snap,minimax-m3,prompt_ambiguity,categorical_eligibility,False,"It wrongly assumed that a single adult with wages cannot qualify for SNAP. A one-person household with countable income of $1,576.90/mo and net income of $1,269.19 (97% FPL) is eligible and receives the $23.84/mo minimum allotment." -us,scenario_112,snap,muse-spark-1.3,prompt_ambiguity,categorical_eligibility,False,"It counted farm rent to reach $20,843 and failed the 130% gross test. Countable gross income excludes farm rent and is 121% of FPL, so it passes. Net income at 97% FPL yields the minimum allotment." -us,scenario_112,snap,muse-wonder,prompt_ambiguity,categorical_eligibility,False,"Its $1,737/mo income figure includes the $160 of farm rent, which SNAP does not count. Without it, net income after deductions is $1,269.19, below the one-person net limit of $1,304.17, so the $23.84/mo minimum allotment is paid." -us,scenario_112,snap,ox-alpha,prompt_ambiguity,categorical_eligibility,False,"It counted farm rent to reach $1,737/mo and failed a 130% gross limit of $1,695. Countable gross income is $1,576.90, which passes. Net income at 97% FPL qualifies the household for the $23.84/mo minimum allotment." -us,scenario_112,snap,qwen-3.7-max,prompt_ambiguity,categorical_eligibility,False,"It counted farm rent, computed a negative formula benefit, and then replaced it with an unsupported $3,576 guess based on an assumed shelter deduction. Rent is $0, so no shelter deduction exists. With farm rent excluded, net income is $1,269.19 and the benefit is the $23.84/mo minimum allotment." -us,scenario_112,snap,qwen3.8-max,prompt_ambiguity,categorical_eligibility,False,"It declared the household ineligible with no derivation. Countable income excludes farm rent, net income of $1,269.19 passes the 100% FPL net test, and Texas BBCE makes the household eligible for the $23.84/mo minimum allotment." -us,scenario_114,federal_income_tax_before_refundable_credits,claude-fable-5,prompt_ambiguity,taxable_income_or_deductions,False,"Its own itemized path reached taxable income of $78,077 and tax of about $11,889, but it then cut the answer to $8,971 with an unexplained 'bracket inflation' adjustment. Its itemized total also left VA income tax out of SALT (the engine adds $5,367.30), skipped the 0.5%-of-AGI charitable floor, and counted the $2,000 of OTC expenses instead of the $2,434.80 Part B premium." -us,scenario_114,federal_income_tax_before_refundable_credits,claude-fable-5.1,prompt_ambiguity,taxable_income_or_deductions,False,"Its structure matches the engine: AGI of $106,573, the charitable floor, the phased $4,106 senior deduction, $4,872 of QBI, and 2026 brackets. However, its SALT used a $3,524 VA tax estimate where the engine includes $5,367.30 of imputed VA withholding, and its medical deduction counted the $2,000 of OTC expenses (not deductible under §213(b)) instead of the engine's $2,434.80 Part B premium. That gave itemized deductions of $22,510 instead of $24,787.23 and taxable income of $75,085 instead of $72,807.33." -us,scenario_114,federal_income_tax_before_refundable_credits,claude-haiku-4.5,prompt_ambiguity,taxable_income_or_deductions,False,"It left the $19,828.80 of taxable Social Security out of income, used an invented $28,300 standard deduction, and then added $336 of Medicare payroll tax plus an arbitrary $2,000 'safe harbor' adjustment to income tax. Its number is close to the target only because these errors offset each other; it never itemized $24,787.23 or took the $4,105.65 senior and $4,872.35 QBI deductions against $106,572.56 of AGI." -us,scenario_114,federal_income_tax_before_refundable_credits,claude-haiku-5.5,prompt_ambiguity,taxable_income_or_deductions,False,"It claimed taxable income falls in a zero-tax range, ignoring that AGI is $106,572.56, including $19,828.80 of taxable Social Security. Even after $33,765.23 of deductions, $72,807.33 of taxable income remains and reaches the 22% bracket." -us,scenario_114,federal_income_tax_before_refundable_credits,claude-opus-4.7,prompt_ambiguity,taxable_income_or_deductions,False,"It entered the $10,000 SALT cap as the deduction instead of the taxes actually counted ($4,064 of real estate tax plus the engine's $5,367.30 of VA withholding). It also took the full $6,000 senior deduction without the 6% phase-down above $75,000 of MAGI, which leaves $4,105.65. After computing about $10,711, it reported an unexplained $5,489." -us,scenario_114,federal_income_tax_before_refundable_credits,claude-opus-4.8,prompt_ambiguity,taxable_income_or_deductions,False,"It invented $4,500 of mortgage interest from the loan balance, omitted the $4,105.65 phased senior deduction, skipped the 0.5% charitable floor, and left VA income tax out of SALT. It then reported $11,210, although its own taxable income of $77,683 produces about $11,802 under 2026 brackets." -us,scenario_114,federal_income_tax_before_refundable_credits,claude-opus-5,prompt_ambiguity,taxable_income_or_deductions,False,"It treated the partnership/S-corp income as self-employment earnings and subtracted $1,721 of half-SE tax that the engine does not apply. It also took the standard deduction instead of the engine's $24,787.23 itemized total and used the unphased $6,000 senior deduction. It then cut its own estimate of about $11,900 to $6,900 with no supporting step." -us,scenario_114,federal_income_tax_before_refundable_credits,claude-opus-5.5,prompt_ambiguity,taxable_income_or_deductions,False,"Its framework matches the engine, but its SALT used $3,554.50 of estimated VA liability where the engine includes $5,367.30 of imputed VA withholding. Its $4,007 medical deduction counted the $2,000 of OTC expenses instead of the engine's $2,434.80 Part B premium. Together these left itemized deductions $2,247.63 short ($22,539.60 vs $24,787.23) and taxable income at $75,055.20 instead of $72,807.33." -us,scenario_114,federal_income_tax_before_refundable_credits,claude-sonnet-4.6,prompt_ambiguity,taxable_income_or_deductions,False,"It invented $6,693 of mortgage interest at an assumed 7% rate, omitted the $4,105.65 phased 2026 senior deduction, left VA income tax out of SALT, and skipped the 0.5% charitable floor. It also used inflation-guessed brackets (12% ending at $49,784) instead of the 2026 schedule, where 12% runs to $50,400." -us,scenario_114,federal_income_tax_before_refundable_credits,claude-sonnet-5,prompt_ambiguity,taxable_income_or_deductions,False,"It omitted the $4,105.65 phased senior deduction, left VA income tax out of SALT (the engine uses $5,367.30), skipped the 0.5% charitable floor, and counted OTC expenses instead of the $2,434.80 Part B premium. That produced taxable income of $82,183 instead of $72,807.33, and it taxed that income at approximate pre-2026 brackets." -us,scenario_114,federal_income_tax_before_refundable_credits,claude-sonnet-5.5,prompt_ambiguity,taxable_income_or_deductions,False,"It used the right structure: itemizing, the phased $4,106 senior deduction, $4,872 of QBI, and 2026 brackets. Its itemized total of $21,188 is $3,599 below the engine's $24,787.23, which carries $5,367.30 of imputed VA withholding in SALT and a $2,434.80 Part B premium in medical expenses. As a result, taxable income was $76,407 instead of $72,807.33." -us,scenario_114,federal_income_tax_before_refundable_credits,deepseek-v4-flash-0731,prompt_ambiguity,taxable_income_or_deductions,False,"It subtracted $1,721 of half-SE tax by treating partnership/S-corp income as self-employment earnings, omitted the $4,105.65 phased senior deduction, and itemized only $17,645 with no VA income tax and no Part B premium. That left taxable income at $82,357 instead of $72,807.33." -us,scenario_114,federal_income_tax_before_refundable_credits,deepseek-v4-pro,prompt_ambiguity,taxable_income_or_deductions,False,"It omitted the OBBBA senior deduction ($6,000 reduced by 6% of MAGI over $75,000, to $4,105.65), left the $2,434.80 Part B premium out of medical expenses, and skipped the 0.5% charitable floor, ending at $80,630.83 of taxable income. It also used bracket thresholds of $12,200 and $49,400 instead of the 2026 thresholds of $12,400 and $50,400." -us,scenario_114,federal_income_tax_before_refundable_credits,deepseek-v4-pro-0813,prompt_ambiguity,taxable_income_or_deductions,False,"It applied TCJA-sunset law for 2026, with a $5,350 personal exemption and 10/15/25% brackets, although OBBBA made the 10/12/22% schedule and zero exemption permanent. It also omitted the $4,872.35 QBI deduction and the $4,105.65 senior deduction." -us,scenario_114,federal_income_tax_before_refundable_credits,deepseek-v4.1-flash,prompt_ambiguity,taxable_income_or_deductions,False,"It itemized and took the QBI deduction but omitted the $4,105.65 phased OBBBA senior deduction, which applies to itemizers too. That left taxable income at $79,372.69 instead of $72,807.33." -us,scenario_114,federal_income_tax_before_refundable_credits,gemini-3-flash-preview,prompt_ambiguity,taxable_income_or_deductions,False,"It applied a $5,000 personal exemption and pre-TCJA 10/15/25% brackets, which OBBBA eliminated for 2026. It also subtracted $1,721 of half-SE tax on partnership income that the engine does not treat as self-employment earnings." -us,scenario_114,federal_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,prompt_ambiguity,taxable_income_or_deductions,False,"It overstated gross income at $110,094 instead of $106,572.56 of AGI and reached about $81,300 of taxable income without the $4,105.65 senior deduction or the $4,872.35 QBI deduction. Its $13,919 also exceeds the 2026 single-bracket tax on its own $81,300, which is about $12,600." -us,scenario_114,federal_income_tax_before_refundable_credits,gemini-3.1-pro-preview,prompt_ambiguity,taxable_income_or_deductions,False,"It applied personal exemptions and pre-TCJA rates for 2026, but OBBBA permanently kept the 10/12/22% schedule with no personal exemption. It also never applied the $4,872.35 QBI deduction or the $4,105.65 senior deduction." -us,scenario_114,federal_income_tax_before_refundable_credits,gemini-3.5-flash,prompt_ambiguity,taxable_income_or_deductions,False,"It used TCJA-sunset brackets and a $5,050 personal exemption, though OBBBA kept the 10/12/22% schedule and zero exemption for 2026. It also omitted the $4,105.65 senior deduction and itemized only $19,256 instead of the engine's $24,787.23." -us,scenario_114,federal_income_tax_before_refundable_credits,gemini-3.5-flash-lite,prompt_ambiguity,taxable_income_or_deductions,False,"It gave no derivation. Under 2026 single brackets, $9,334 corresponds to about $66,460 of taxable income, roughly $6,340 below the engine's $72,807.33 ($106,572.56 AGI minus $24,787.23 itemized, $4,872.35 QBI and $4,105.65 senior deductions), so it overstated deductions or understated income." -us,scenario_114,federal_income_tax_before_refundable_credits,gemini-3.6-flash,prompt_ambiguity,taxable_income_or_deductions,False,"It omitted the $4,105.65 phased senior deduction and applied 2025 brackets, with 12% ending at $48,475, instead of the 2026 schedule, where 12% runs to $50,400. As a result it taxed $79,682.36 instead of $72,807.33." -us,scenario_114,federal_income_tax_before_refundable_credits,gemini-3.7-flash,prompt_ambiguity,taxable_income_or_deductions,False,"It took the standard deduction with the aged add-on plus QBI but omitted the $4,105.65 senior deduction and the $1,000 non-itemizer charitable deduction. The engine instead itemizes $24,787.23, including $5,367.30 of imputed VA withholding and a $2,434.80 Part B premium, which yields $72,807.33 of taxable income." -us,scenario_114,federal_income_tax_before_refundable_credits,gemini-3.8-flash,prompt_ambiguity,taxable_income_or_deductions,False,"It omitted both the $4,872.35 QBI deduction and the $4,105.65 senior deduction. Its $17,518 itemized total also lacks VA income tax in SALT, the Part B premium, and the 0.5% charitable floor, so it taxed about $89,000 instead of $72,807.33." -us,scenario_114,federal_income_tax_before_refundable_credits,gemini-4-argon,prompt_ambiguity,taxable_income_or_deductions,False,"It applied a personal exemption and pre-TCJA rates for 2026, both of which OBBBA eliminated permanently. It also did not apply the $4,872.35 QBI deduction or the $4,105.65 senior deduction." -us,scenario_114,federal_income_tax_before_refundable_credits,glm-5.2,prompt_ambiguity,taxable_income_or_deductions,False,"It assumed the TCJA sunset: no QBI deduction, a $5,500 personal exemption, and 10/15/25% brackets. OBBBA made §199A and the 10/12/22% schedule permanent and added the senior deduction, worth $4,105.65 here, for 2026." -us,scenario_114,federal_income_tax_before_refundable_credits,glm-5.3,prompt_ambiguity,taxable_income_or_deductions,False,"It omitted the $4,105.65 phased senior deduction and itemized only $17,518, with only real estate tax in SALT, no Part B premium, and no charitable floor. That produced $84,183 of taxable income instead of $72,807.33." -us,scenario_114,federal_income_tax_before_refundable_credits,gpt-5.4-mini,prompt_ambiguity,taxable_income_or_deductions,False,"It claimed the standard and age-65 deductions wipe out all taxable income. AGI is $106,572.56, including $19,828.80 of taxable Social Security, and taxable income after all deductions is $72,807.33." -us,scenario_114,federal_income_tax_before_refundable_credits,gpt-5.4-nano,prompt_ambiguity,taxable_income_or_deductions,False,"It treated the filer as having modest income, mainly from Social Security, and ignored $86,744 of wage, partnership, pension and IRA income. That income makes 85% of benefits taxable and leaves $72,807.33 of taxable income." -us,scenario_114,federal_income_tax_before_refundable_credits,gpt-5.5,prompt_ambiguity,taxable_income_or_deductions,False,"It used a personal exemption and TCJA-sunset brackets, but OBBBA retained the 10/12/22% schedule with no exemption for 2026. It also omitted the $4,872.35 QBI deduction and the $4,105.65 senior deduction." -us,scenario_114,federal_income_tax_before_refundable_credits,gpt-5.6-luna,prompt_ambiguity,taxable_income_or_deductions,False,"It subtracted half of an estimated self-employment tax on partnership/S-corp income that the engine does not treat as SE earnings, and it took the standard-deduction path instead of the engine's $24,787.23 itemized total. Even so, its stated $67,020 of taxable income is $5,787 below the engine's $72,807.33, so its arithmetic overstated the standard, senior and QBI deductions." -us,scenario_114,federal_income_tax_before_refundable_credits,gpt-5.6-sol,prompt_ambiguity,taxable_income_or_deductions,False,"It took the $18,150 standard deduction, the $1,000 non-itemizer charitable deduction, $4,105.63 of senior deduction and $4,872.40 of QBI. This reproduces the engine's standard-deduction alternative of $11,969.80, because its itemized tally counted no state income tax and no Part B premium. The engine adds $5,367.30 of imputed VA withholding to SALT and a $2,434.80 Part B premium to medical expenses, which raises itemized deductions to $24,787.23 and lowers tax by $1,240.19." -us,scenario_114,federal_income_tax_before_refundable_credits,gpt-5.6-terra,prompt_ambiguity,taxable_income_or_deductions,False,"Its $11,540 implies about $76,490 of 2026 taxable income, roughly $3,680 above the engine's $72,807.33. That matches itemizing without the engine's $5,367.30 of imputed VA withholding and $2,434.80 Part B premium. It also cited the age-65 additional standard deduction, which is unavailable to itemizers." -us,scenario_114,federal_income_tax_before_refundable_credits,gpt-6-astra,prompt_ambiguity,taxable_income_or_deductions,False,"It correctly excluded the OTC expenses and applied the charitable floor, the phased senior deduction and QBI. However, its $20,639.33 itemized total omits the $2,434.80 Medicare Part B premium the engine counts as a medical expense, and it uses about $3,650 of VA tax where the engine includes $5,367.30 of imputed withholding. Its taxable income therefore came out at $76,955 instead of $72,807.33." -us,scenario_114,federal_income_tax_before_refundable_credits,gpt-6-luna,prompt_ambiguity,taxable_income_or_deductions,False,"It itemized and applied QBI but omitted the $4,105.65 phased OBBBA senior deduction. That left taxable income at about $80,675 instead of $72,807.33." -us,scenario_114,federal_income_tax_before_refundable_credits,gpt-6-sol,prompt_ambiguity,taxable_income_or_deductions,False,"It understated AGI by $10,000 ($96,572.80 instead of $106,572.56), which also inflated the senior deduction to $4,705.63 through a smaller phase-down. It then took the standard-plus-$1,000-charitable path instead of the engine's $24,787.23 of itemized deductions." -us,scenario_114,federal_income_tax_before_refundable_credits,gpt-6.1-sol,prompt_ambiguity,taxable_income_or_deductions,False,"Its $11,642.09 matches itemizing about $20,640 with the charitable floor, OTC expenses excluded, the phased senior deduction and $4,872.40 of QBI. That itemized total omits the $2,434.80 Part B premium the engine counts as a medical expense and uses less VA tax than the engine's $5,367.30 of imputed withholding, so taxable income is about $76,955 instead of $72,807.33." -us,scenario_114,federal_income_tax_before_refundable_credits,grok-4.3,prompt_ambiguity,taxable_income_or_deductions,False,"It gave no derivation. Under 2026 single brackets, $10,234 corresponds to about $70,550 of taxable income, roughly $2,250 below the engine's $72,807.33, so its deductions exceeded the engine's $24,787.23 itemized, $4,872.35 QBI and $4,105.65 senior deductions." -us,scenario_114,federal_income_tax_before_refundable_credits,grok-4.5,prompt_ambiguity,taxable_income_or_deductions,False,"It applied a $5,468 personal exemption and pre-TCJA 10/15/25% brackets, but OBBBA kept the 10/12/22% schedule with no exemption for 2026 and added the $4,105.65 senior deduction. It also skipped the $4,872.35 QBI deduction." -us,scenario_114,federal_income_tax_before_refundable_credits,grok-4.6,prompt_ambiguity,taxable_income_or_deductions,False,"It assumed the TCJA sunset: QBI 'expired', a $5,300 personal exemption, and 10/15/25% brackets. OBBBA made §199A permanent, kept the 10/12/22% schedule with no exemption, and added the $4,105.65 phased senior deduction for 2026." -us,scenario_114,federal_income_tax_before_refundable_credits,grok-4.7,prompt_ambiguity,taxable_income_or_deductions,False,"It took the $18,150 standard deduction but omitted the $1,000 non-itemizer charitable deduction, and it misapplied the brackets: its own $79,444.77 of taxable income yields $12,189.85, not $12,279. The engine instead itemizes $24,787.23, including $5,367.30 of imputed VA withholding and a $2,434.80 Part B premium." -us,scenario_114,federal_income_tax_before_refundable_credits,grok-build-0.1,prompt_ambiguity,taxable_income_or_deductions,False,"It omitted the $4,105.65 phased senior deduction, skipped the 0.5%-of-AGI charitable floor, and used $2,746 of VA tax where the engine uses $5,367.30. That left taxable income at $79,437 instead of $72,807.33." -us,scenario_114,federal_income_tax_before_refundable_credits,inkling,prompt_ambiguity,taxable_income_or_deductions,False,"It applied a $5,300 personal exemption and pre-TCJA brackets for 2026, although OBBBA kept the 10/12/22% schedule, and it reduced AGI by half of an SE tax on partnership income that the engine does not treat as SE earnings. It also omitted the $4,105.65 senior deduction and the $4,872.35 QBI deduction." -us,scenario_114,federal_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"It returned no value for federal_income_tax_before_refundable_credits, so there was no answer to score against the engine's $10,729.61." -us,scenario_114,federal_income_tax_before_refundable_credits,kimi-k3,prompt_ambiguity,taxable_income_or_deductions,False,"It compared a $17,518 itemized total (only real estate tax in SALT, $2,007 of medical with no Part B premium) against the $18,150 standard deduction. It chose the standard deduction plus $1,000 of charity, $4,105.63 of senior deduction and $4,872.40 of QBI, which reproduces the engine's standard-deduction alternative of $11,969.80. The engine adds $5,367.30 of imputed VA withholding and a $2,434.80 Part B premium, which raises itemized deductions to $24,787.23 and lowers tax to $10,729.61." -us,scenario_114,federal_income_tax_before_refundable_credits,minimax-m3,prompt_ambiguity,taxable_income_or_deductions,False,"It listed income and deductions that leave positive taxable income, then asserted tax near $0 without identifying any nonrefundable credit. The filer has no qualifying credits and $72,807.33 of taxable income in the 22% bracket." -us,scenario_114,federal_income_tax_before_refundable_credits,muse-spark-1.3,prompt_ambiguity,taxable_income_or_deductions,False,"It itemized and applied QBI but omitted the $4,105.65 phased OBBBA senior deduction. That left taxable income near $78,382 instead of $72,807.33." -us,scenario_114,federal_income_tax_before_refundable_credits,muse-wonder,prompt_ambiguity,taxable_income_or_deductions,False,"It used the correct structure: itemizing, the phased senior deduction and QBI. Its $19,518 itemized total has only real estate tax in SALT and medical expenses that include the OTC spending, and it omits the engine's $5,367.30 of imputed VA withholding and $2,434.80 Part B premium. Its taxable income is therefore $78,077 instead of $72,807.33." -us,scenario_114,federal_income_tax_before_refundable_credits,ox-alpha,prompt_ambiguity,taxable_income_or_deductions,False,"It took the standard deduction plus the senior deduction and QBI but omitted the $1,000 non-itemizer charitable deduction that OBBBA allows from 2026. Its $19,500 itemized estimate also lacked the engine's $5,367.30 of imputed VA withholding and $2,434.80 Part B premium, which make itemizing $24,787.23 the better choice." -us,scenario_114,federal_income_tax_before_refundable_credits,qwen-3.7-max,prompt_ambiguity,taxable_income_or_deductions,False,"It left Social Security out of income entirely and used an outdated $15,750 standard deduction. It then reported $15,654 of tax on its own $66,122 of taxable income, which 2026 brackets tax at about $9,259." -us,scenario_114,federal_income_tax_before_refundable_credits,qwen3.8-max,prompt_ambiguity,taxable_income_or_deductions,False,"It misstated AGI as $80,164 instead of $106,572.56 (which includes $19,828.80 of taxable Social Security) and used a $20,400 standard deduction. After already reducing taxable income by those deductions, it subtracted the QBI benefit and charitable items from tax a second time, counting deductions twice as if they were credits." +us,scenario_112,snap,claude-fable-5,prompt_ambiguity,categorical_eligibility,False,"Counted the $160/month farm rent as SNAP income, which gave net income of about $1,429 and failed the 100% FPL net test. The policyengine-us 2.60.0 engine counts farm rent as SNAP unearned income. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted." +us,scenario_112,snap,claude-fable-5.1,prompt_ambiguity,categorical_eligibility,False,"Included $160/month of farm rent in countable income, which pushed net income to about $1,429, above the $1,305 net limit. The policyengine-us 2.60.0 engine counts farm rent as SNAP unearned income. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted." +us,scenario_112,snap,claude-haiku-4.5,prompt_ambiguity,categorical_eligibility,False,"Counted farm rent and found gross income of $1,737/month, failing the gross test. The policyengine-us 2.60.0 engine counts farm rent as SNAP unearned income. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted." +us,scenario_112,snap,claude-haiku-5.5,prompt_ambiguity,categorical_eligibility,False,"Never worked out income, deductions, or eligibility tests, and defaulted to $0 on vague uncertainty. The policyengine-us 2.60.0 engine counts farm rent as SNAP unearned income. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted." +us,scenario_112,snap,claude-opus-4.7,prompt_ambiguity,categorical_eligibility,False,"Added the $1,920 of farm rent to gross income ($1,737/month) and failed the household on a roughly $1,650 130% FPL gross limit. The policyengine-us 2.60.0 engine counts farm rent as SNAP unearned income. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted." +us,scenario_112,snap,claude-opus-4.8,prompt_ambiguity,categorical_eligibility,False,"Treated the $13,000 of financial assistance as a non-countable gift, but PolicyEngine counts it as $1,083.33/month of unearned income. The policyengine-us 2.60.0 engine counts farm rent as SNAP unearned income. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted." +us,scenario_112,snap,claude-opus-5,prompt_ambiguity,categorical_eligibility,False,"Left the $13,000 of financial assistance out of countable income and used only wages plus farm rent, which produced a near-maximum benefit of about $275/month. PolicyEngine counts both the financial assistance and farm rent as unearned income. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted." +us,scenario_112,snap,claude-opus-5.5,prompt_ambiguity,categorical_eligibility,False,"Assumed the $13,000 of financial assistance is not countable, which gave net income of $346 and a benefit of $194/month. PolicyEngine counts both the financial assistance and farm rent as unearned income. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted." +us,scenario_112,snap,claude-sonnet-4.6,prompt_ambiguity,categorical_eligibility,False,"Counted farm rent, giving gross income of $20,843 a year, and failed the household on a $19,584 130% FPL gross limit. The policyengine-us 2.60.0 engine counts farm rent as SNAP unearned income. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted." +us,scenario_112,snap,claude-sonnet-5,prompt_ambiguity,categorical_eligibility,False,Added farm rent to wages and financial assistance and failed the household on the 130% FPL gross test. The policyengine-us 2.60.0 engine counts farm rent as SNAP unearned income. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted. +us,scenario_112,snap,claude-sonnet-5.5,prompt_ambiguity,categorical_eligibility,False,"Excluded the $13,000 of financial assistance from countable income, which gave net income of $346 and a benefit of $194/month. PolicyEngine counts both the financial assistance and farm rent as unearned income. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted." +us,scenario_112,snap,deepseek-v4-flash-0731,prompt_ambiguity,categorical_eligibility,False,"Included $1,920 of farm rent, giving gross income of $20,843, which failed the roughly $20,345 130% FPL limit. The policyengine-us 2.60.0 engine counts farm rent as SNAP unearned income. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted." +us,scenario_112,snap,deepseek-v4-pro,prompt_ambiguity,categorical_eligibility,False,"Used gross income of $1,737/month, which includes farm rent, and failed the household against a $1,672 130% FPL limit. The policyengine-us 2.60.0 engine counts farm rent as SNAP unearned income. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted." +us,scenario_112,snap,deepseek-v4-pro-0813,prompt_ambiguity,categorical_eligibility,False,"Concluded that because 30% of net income exceeds the one-person maximum, the benefit is $0. The current engine counts farm rent and rounds the held FY2026 minimum allotment to $24 per month for an eligible one-person household. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted." +us,scenario_112,snap,deepseek-v4.1-flash,prompt_ambiguity,categorical_eligibility,False,"Reported an annual net income of $6,454 that matches no consistent deduction sequence, then compared 30% of that annual figure ($1,936) with a monthly maximum allotment to reach $0. For an eligible one-person household, the held FY2026 minimum allotment is $24 per month after rounding. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted." +us,scenario_112,snap,gemini-3-flash-preview,prompt_ambiguity,categorical_eligibility,False,"Computed net income of $1,440.20 by including $160/month of farm rent, and failed the household on the net income test. The policyengine-us 2.60.0 engine counts farm rent as SNAP unearned income. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted." +us,scenario_112,snap,gemini-3.1-flash-lite-preview,prompt_ambiguity,categorical_eligibility,False,"Gave no computation. The policyengine-us 2.60.0 engine counts farm rent, and Texas BBCE does not apply the net income test to this household. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted." +us,scenario_112,snap,gemini-3.1-pro-preview,prompt_ambiguity,categorical_eligibility,False,"Treated '30% of net income exceeds the maximum allotment' as a $0 benefit. For an eligible one-person household, the held FY2026 minimum allotment is $24 per month after rounding. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted." +us,scenario_112,snap,gemini-3.5-flash,prompt_ambiguity,categorical_eligibility,False,"Included farm rent to reach net income of $1,440, then set the benefit to $0 because 30% of net exceeds the maximum. The current engine counts farm rent and rounds the held FY2026 minimum allotment to $24 per month for an eligible one-person household. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted." +us,scenario_112,snap,gemini-3.5-flash-lite,prompt_ambiguity,categorical_eligibility,False,"Gave no reasoning. The policyengine-us 2.60.0 engine counts farm rent, and Texas BBCE does not apply the net income test to this household. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted." +us,scenario_112,snap,gemini-3.6-flash,prompt_ambiguity,categorical_eligibility,False,"Equated 30% of net income exceeding the maximum allotment with a $0 benefit. For an eligible one-person household, the held FY2026 minimum allotment is $24 per month after rounding. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted." +us,scenario_112,snap,gemini-3.7-flash,prompt_ambiguity,categorical_eligibility,False,"Found that total income, farm rent included, exceeds the net income limit. The policyengine-us 2.60.0 engine counts farm rent as SNAP unearned income. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted." +us,scenario_112,snap,gemini-3.8-flash,prompt_ambiguity,categorical_eligibility,False,"Mixed vehicle and asset resources into the net income calculation. Texas BBCE applies a $5,000 asset limit and excludes this vehicle, so the household's $10 bank balance passes the asset test. It also treated 30% of net income exceeding the maximum as $0, skipping the minimum allotment that an eligible one-person household receives. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted." +us,scenario_112,snap,gemini-4-argon,prompt_ambiguity,categorical_eligibility,False,"Counted only wages and dropped the $1,083.33/month of financial assistance, which gave net income of $185.87 and a near-maximum benefit. PolicyEngine counts both the financial assistance and farm rent as unearned income. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted." +us,scenario_112,snap,glm-5.2,prompt_ambiguity,categorical_eligibility,False,"Included farm rent to reach net income of about $1,434, above the 100% FPL net limit. The policyengine-us 2.60.0 engine counts farm rent as SNAP unearned income. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted." +us,scenario_112,snap,glm-5.3,prompt_ambiguity,categorical_eligibility,False,"Used a roughly $17,000 annual 130% FPL gross limit, well below the actual one-person limit of about $1,695/month. The $11,838 vehicle is excluded from Texas's $5,000 BBCE asset test, which the $10 bank balance passes. The policyengine-us 2.60.0 engine counts farm rent as SNAP unearned income. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted." +us,scenario_112,snap,gpt-5.4-mini,prompt_ambiguity,categorical_eligibility,False,"Asserted that income and resources are too high without any computation. Texas BBCE applies a $5,000 asset limit and excludes this vehicle, so the household's $10 bank balance passes the asset test. The policyengine-us 2.60.0 engine counts farm rent as SNAP unearned income. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted." +us,scenario_112,snap,gpt-5.4-nano,prompt_ambiguity,categorical_eligibility,False,"Declined to compute and returned $0. Weekly work hours were unlisted, and the $287.68 annual reference assumed 40 hours a week. This output is excluded from scoring." +us,scenario_112,snap,gpt-5.5,prompt_ambiguity,categorical_eligibility,False,"Counted farm rent in gross income ($20,843 a year) and failed the household on the gross income limit. The policyengine-us 2.60.0 engine counts farm rent as SNAP unearned income. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted." +us,scenario_112,snap,gpt-5.6-luna,prompt_ambiguity,categorical_eligibility,False,Failed the household on the gross income limit after adding farm rent to wages and financial assistance. The policyengine-us 2.60.0 engine counts farm rent as SNAP unearned income. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted. +us,scenario_112,snap,gpt-5.6-sol,prompt_ambiguity,categorical_eligibility,False,Counted farm rent and so failed the household on the net income test. The policyengine-us 2.60.0 engine counts farm rent as SNAP unearned income. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted. +us,scenario_112,snap,gpt-5.6-terra,prompt_ambiguity,categorical_eligibility,False,Included farm rent and failed the household on the gross income limit. The policyengine-us 2.60.0 engine counts farm rent as SNAP unearned income. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted. +us,scenario_112,snap,gpt-6-astra,prompt_ambiguity,categorical_eligibility,False,"Counted farm rent, so income after the earned-income and standard deductions exceeded the net income limit. The policyengine-us 2.60.0 engine counts farm rent as SNAP unearned income. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted." +us,scenario_112,snap,gpt-6-luna,prompt_ambiguity,categorical_eligibility,False,"Included farm rent, which put net income above the SNAP net limit. The policyengine-us 2.60.0 engine counts farm rent as SNAP unearned income. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted." +us,scenario_112,snap,gpt-6-sol,prompt_ambiguity,categorical_eligibility,False,"Counted farm rent along with wages and financial assistance, concluding income was too high for any benefit. The policyengine-us 2.60.0 engine counts farm rent as SNAP unearned income. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted." +us,scenario_112,snap,gpt-6.1-sol,prompt_ambiguity,categorical_eligibility,False,Included farm rent in countable income and concluded no benefit. The policyengine-us 2.60.0 engine counts farm rent as SNAP unearned income. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted. +us,scenario_112,snap,gpt-6.1-terra,prompt_ambiguity,categorical_eligibility,False,Counted farm rent with wages and financial assistance and concluded income was too high. The policyengine-us 2.60.0 engine counts farm rent as SNAP unearned income. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted. +us,scenario_112,snap,grok-4.3,prompt_ambiguity,categorical_eligibility,False,"Asserted that assets exceed SNAP limits. Texas BBCE applies a $5,000 asset limit and excludes this vehicle, so the household's $10 bank balance passes the asset test. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted." +us,scenario_112,snap,grok-4.5,prompt_ambiguity,categorical_eligibility,False,Counted farm rent and found that gross or net income exceeded the Texas limits. The policyengine-us 2.60.0 engine counts farm rent as SNAP unearned income. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted. +us,scenario_112,snap,grok-4.6,prompt_ambiguity,categorical_eligibility,False,"Concluded that because 30% of net income exceeds the one-person maximum, the formula gives $0. The current engine counts farm rent and rounds the held FY2026 minimum allotment to $24 per month for an eligible one-person household. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted." +us,scenario_112,snap,grok-4.7,prompt_ambiguity,categorical_eligibility,False,"Summed wages, farm rent, and financial assistance to $20,843, so net income exceeded the 100% FPL limit. The policyengine-us 2.60.0 engine counts farm rent as SNAP unearned income. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted." +us,scenario_112,snap,grok-build-0.1,prompt_ambiguity,categorical_eligibility,False,"Used gross income of $20,843 including farm rent, which failed a roughly $20,700 130% FPL limit. The policyengine-us 2.60.0 engine counts farm rent as SNAP unearned income. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted." +us,scenario_112,snap,inkling,prompt_ambiguity,categorical_eligibility,False,Counted farm rent and failed the household on the 130% FPL gross test. The policyengine-us 2.60.0 engine counts farm rent as SNAP unearned income. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted. +us,scenario_112,snap,kimi-k2.6,prompt_ambiguity,categorical_eligibility,False,"Counted the $1,920 of farm rent toward a $20,843 gross income and applied the 130% FPL gross test. The policyengine-us 2.60.0 engine counts farm rent as SNAP unearned income. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted." +us,scenario_112,snap,kimi-k3,prompt_ambiguity,categorical_eligibility,False,"Counted farm rent and concluded that net income eliminated the benefit. It also denied TANF-based categorical eligibility, although Texas extends BBCE through TANF non-cash assistance. The policyengine-us 2.60.0 engine counts farm rent, and Texas BBCE does not apply the net income test to this household. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted." +us,scenario_112,snap,minimax-m3,prompt_ambiguity,categorical_eligibility,False,"Claimed a single adult with wage income does not qualify for SNAP, but wages do not disqualify anyone, and no income test was ever applied. For an eligible one-person household, the held FY2026 minimum allotment is $24 per month after rounding. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted." +us,scenario_112,snap,muse-spark-1.3,prompt_ambiguity,categorical_eligibility,False,"Counted farm rent to reach $20,843 and failed the household on the 130% FPL gross test. The policyengine-us 2.60.0 engine counts farm rent as SNAP unearned income. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted." +us,scenario_112,snap,muse-wonder,prompt_ambiguity,categorical_eligibility,False,"Used countable income of $1,737/month including farm rent, so net income exceeded the one-person net limit. The policyengine-us 2.60.0 engine counts farm rent as SNAP unearned income. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted." +us,scenario_112,snap,ox-alpha,prompt_ambiguity,categorical_eligibility,False,"Computed gross income of $1,737/month including farm rent and failed the household against a $1,695 130% FPL limit. The policyengine-us 2.60.0 engine counts farm rent as SNAP unearned income. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted." +us,scenario_112,snap,qwen-3.7-max,prompt_ambiguity,categorical_eligibility,False,"Its own calculation, counting financial assistance, reached a negative formula benefit. It then reported $3,576, which is the full maximum allotment for 12 months, by invoking an unlisted shelter deduction. For an eligible one-person household, the held FY2026 minimum allotment is $24 per month after rounding. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted." +us,scenario_112,snap,qwen3.8-max,prompt_ambiguity,categorical_eligibility,False,"Declared the household ineligible without any calculation. The policyengine-us 2.60.0 engine counts farm rent, and Texas BBCE does not apply the net income test to this household. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted." +us,scenario_114,federal_income_tax_before_refundable_credits,claude-fable-5,prompt_ambiguity,taxable_income_or_deductions,False,"Its itemized total of $19,518 included no state income tax in SALT, counted OTC costs the engine excludes, and skipped the 0.5% charity floor. The frozen reference includes an unlisted Virginia withholding estimate and an imputed Part B premium, giving taxable income of $72,807 compared with the model's $78,077. It then dropped its own bracket result of about $11,889 and submitted $8,971, a number its reasoning does not support." +us,scenario_114,federal_income_tax_before_refundable_credits,claude-fable-5.1,prompt_ambiguity,taxable_income_or_deductions,False,"It used its own $3,524 Virginia income tax in SALT and counted OTC costs the engine excludes. The frozen reference uses an unlisted $5,367.30 Virginia withholding estimate and an imputed $2,434.80 Part B premium. Its itemized deductions were $22,510 compared with the reference's $24,787, giving taxable income of about $75,085 compared with the reference's $72,807." +us,scenario_114,federal_income_tax_before_refundable_credits,claude-haiku-4.5,prompt_ambiguity,taxable_income_or_deductions,False,"It left the $19,829 of taxable Social Security out of income and used a made-up $28,300 standard deduction. It also omitted the senior deduction, added employee Medicare payroll tax to income tax, and then tacked on an unexplained $2,000 'safe harbor' adjustment. Its $10,268 is not a real tax computation." +us,scenario_114,federal_income_tax_before_refundable_credits,claude-haiku-5.5,prompt_ambiguity,taxable_income_or_deductions,False,"It claimed deductions bring taxable income to zero, ignoring AGI of about $106,573. The frozen reference has itemized, senior, and QBI deductions totaling $33,765, taxable income of $72,807 and tax of $10,729.61; these figures depend on unlisted withholding and Part B inputs." +us,scenario_114,federal_income_tax_before_refundable_credits,claude-opus-4.7,prompt_ambiguity,taxable_income_or_deductions,False,"It entered SALT at the $10,000 cap even though the only listed tax was $4,064 of real estate tax. It also applied the full $6,000 senior deduction without the 6% phase-down above $75,000 MAGI. It then threw out its own $10,711 result and submitted an unsupported $5,489." +us,scenario_114,federal_income_tax_before_refundable_credits,claude-opus-4.8,prompt_ambiguity,taxable_income_or_deductions,False,"It made up about $4,500 of mortgage interest even though none was listed. It left out the OBBBA senior deduction ($4,105.65 after the phase-down) and the Virginia income tax component of SALT. It then cut its own $11,802 result to an arbitrary $11,210." +us,scenario_114,federal_income_tax_before_refundable_credits,claude-opus-5,prompt_ambiguity,taxable_income_or_deductions,False,"It deducted half of a self-employment tax that does not exist, since the partnership income carries no SE tax here. It took the standard deduction, which the recorded audit also gives without the unlisted withholding and Part B inputs. The frozen reference includes those inputs and itemizes $24,787. Finally it replaced its own ~$11,900 estimate with an unsupported $6,900." +us,scenario_114,federal_income_tax_before_refundable_credits,claude-opus-5.5,prompt_ambiguity,taxable_income_or_deductions,False,"Its SALT figure of $7,618.50 uses its own Virginia tax, while the frozen reference uses an unlisted $5,367.30 withholding estimate, for SALT of $9,431.59. Its medical deduction counted OTC costs the engine excludes and omitted the $2,434.80 Part B premium the engine imputes. Its itemized deductions were $2,248 below the reference's, putting taxable income at $75,055 compared with the reference's $72,807." +us,scenario_114,federal_income_tax_before_refundable_credits,claude-sonnet-4.6,prompt_ambiguity,taxable_income_or_deductions,False,"It imputed $6,693 of mortgage interest that was never listed and included no state income tax in SALT. The frozen reference uses an unlisted Virginia withholding estimate and an imputed Part B premium. It counted OTC costs the engine excludes, skipped the 0.5% charity floor, and omitted the OBBBA senior deduction. It also used estimated pre-OBBBA brackets instead of the $12,400/$50,400 breakpoints." +us,scenario_114,federal_income_tax_before_refundable_credits,claude-sonnet-5,prompt_ambiguity,taxable_income_or_deductions,False,"It omitted the $4,105.65 senior deduction and itemized $19,518, giving taxable income of $82,183. The frozen reference includes an unlisted Virginia withholding estimate and an imputed Part B premium, giving taxable income of $72,807. It also used low bracket breakpoints ($12,150/$49,400) instead of the 2026 values of $12,400/$50,400." +us,scenario_114,federal_income_tax_before_refundable_credits,claude-sonnet-5.5,prompt_ambiguity,taxable_income_or_deductions,False,"Its $21,188 of itemized deductions was $3,599 below the frozen reference's $24,787. The reference includes an unlisted Virginia withholding estimate and an imputed $2,434.80 Part B premium. Its taxable income was $76,407 compared with the reference's $72,807." +us,scenario_114,federal_income_tax_before_refundable_credits,deepseek-v4-flash-0731,prompt_ambiguity,taxable_income_or_deductions,False,"It subtracted an estimated $1,721 half-SE-tax deduction from AGI, although the engine has no self-employment tax for these inputs, and omitted the senior deduction. Its itemized deductions included no state income tax or Part B premium; the frozen reference supplies both as unlisted inputs. Its taxable income was $82,357 compared with the reference's $72,807." +us,scenario_114,federal_income_tax_before_refundable_credits,deepseek-v4-pro,prompt_ambiguity,taxable_income_or_deductions,False,"It omitted the OBBBA senior deduction ($4,105.65). Its medical deduction of $2,007 excludes OTC costs, which the engine also excludes. The frozen reference's $4,441.86 medical deduction includes an imputed Part B premium. Its SALT uses its own Virginia tax, while the reference uses an unlisted withholding estimate. Its taxable income was $80,631 compared with the reference's $72,807." +us,scenario_114,federal_income_tax_before_refundable_credits,deepseek-v4-pro-0813,prompt_ambiguity,taxable_income_or_deductions,False,"It applied pre-TCJA law (a personal exemption with 15%/25% brackets) even though OBBBA made the TCJA brackets permanent for 2026. It also dropped the QBI deduction and the senior deduction, which together reduce taxable income by about $8,978." +us,scenario_114,federal_income_tax_before_refundable_credits,deepseek-v4.1-flash,prompt_ambiguity,taxable_income_or_deductions,False,"With the reference's AGI and QBI deduction and no senior deduction, its $79,373 taxable income implies itemized deductions of about $22,328. Its explanation gives no deduction components. The frozen reference itemizes $24,787 using unlisted withholding and Part B inputs and also takes a $4,105.65 senior deduction." +us,scenario_114,federal_income_tax_before_refundable_credits,gemini-3-flash-preview,prompt_ambiguity,taxable_income_or_deductions,False,"It used pre-TCJA 2026 rules: a $5,000 personal exemption with 10%/15%/25% brackets. Under OBBBA, 2026 uses the 10%/12%/22% brackets and a $4,105.65 senior deduction. It also subtracted half of a nonexistent SE tax from AGI." +us,scenario_114,federal_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,prompt_ambiguity,taxable_income_or_deductions,False,"It reported gross income of $110,094 before unspecified adjustments and itemized deductions; its explanation gives no senior or QBI deduction amounts. Its taxable income of about $81,300 exceeds the frozen reference's $72,807, which depends on unlisted withholding and Part B inputs." +us,scenario_114,federal_income_tax_before_refundable_credits,gemini-3.1-pro-preview,prompt_ambiguity,taxable_income_or_deductions,False,"It applied the expired pre-TCJA regime (a personal exemption with higher bracket rates) instead of the OBBBA 2026 law. It therefore missed the 10%/12%/22% brackets, the QBI deduction, and the $4,105.65 senior deduction." +us,scenario_114,federal_income_tax_before_refundable_credits,gemini-3.5-flash,prompt_ambiguity,taxable_income_or_deductions,False,"It used the TCJA 'sunset' brackets and a $5,050 personal exemption, which do not exist in 2026 under OBBBA. It omitted the senior deduction and itemized $19,256, below the frozen reference's $24,787, which includes unlisted withholding and Part B inputs." +us,scenario_114,federal_income_tax_before_refundable_credits,gemini-3.5-flash-lite,prompt_ambiguity,taxable_income_or_deductions,False,"It gave no derivation. Under the 2026 brackets, $9,334 corresponds to taxable income of about $66,460; with the reference's AGI, this implies deductions roughly $6,300 above the frozen reference's $33,765." +us,scenario_114,federal_income_tax_before_refundable_credits,gemini-3.6-flash,prompt_ambiguity,taxable_income_or_deductions,False,"It omitted the OBBBA senior deduction ($4,105.65) and itemized $22,018, giving taxable income of $79,682. The frozen reference itemizes $24,787 using unlisted withholding and Part B inputs, giving taxable income of $72,807. Its bracket arithmetic also overstated tax on that income." +us,scenario_114,federal_income_tax_before_refundable_credits,gemini-3.7-flash,prompt_ambiguity,taxable_income_or_deductions,False,"It says it took the standard deduction with the additional elderly amount and the QBI deduction and names no senior deduction; it gives no deduction amounts or taxable income. A reconstruction using the reference's AGI and QBI deduction, the $18,150 aged standard deduction for 2026 and no other deductions gives taxable income near $83,550. The frozen reference takes the $4,105.65 senior deduction and itemizes $24,787 using an unlisted Virginia withholding estimate in SALT and an imputed Part B premium in medical expenses." +us,scenario_114,federal_income_tax_before_refundable_credits,gemini-3.8-flash,prompt_ambiguity,taxable_income_or_deductions,False,"Its itemized total of $17,518 counted only real estate tax in SALT and medical expenses without the Part B premium. The frozen reference includes an unlisted Virginia withholding estimate and an imputed Part B premium. It also omitted the $4,872 QBI deduction and the $4,105.65 senior deduction, giving taxable income above the reference's $72,807." +us,scenario_114,federal_income_tax_before_refundable_credits,gemini-4-argon,prompt_ambiguity,taxable_income_or_deductions,False,"It applied pre-TCJA 2026 law with a personal exemption and 15%/25% brackets. OBBBA made the 10%/12%/22% brackets permanent and added the phased $4,105.65 senior deduction alongside the QBI deduction." +us,scenario_114,federal_income_tax_before_refundable_credits,glm-5.2,prompt_ambiguity,taxable_income_or_deductions,False,"It assumed the TCJA had expired. That led it to eliminate the QBI deduction, add a $5,500 personal exemption, and tax income at 15%/25% rates. Under OBBBA, 2026 keeps QBI and the 12%/22% brackets and adds the $4,105.65 senior deduction." +us,scenario_114,federal_income_tax_before_refundable_credits,glm-5.3,prompt_ambiguity,taxable_income_or_deductions,False,"It omitted the $4,105.65 senior deduction and itemized $17,518, giving taxable income of $84,183. The frozen reference includes an unlisted Virginia withholding estimate and an imputed $2,434.80 Part B premium, giving taxable income of $72,807." +us,scenario_114,federal_income_tax_before_refundable_credits,gpt-5.4-mini,prompt_ambiguity,taxable_income_or_deductions,False,"It claimed the standard deduction offsets all taxable income, ignoring AGI of $106,573. The frozen reference's deductions total $33,765 and leave $72,807 taxable, producing $10,729.61 of tax; these figures depend on unlisted withholding and Part B inputs." +us,scenario_114,federal_income_tax_before_refundable_credits,gpt-5.4-nano,prompt_ambiguity,taxable_income_or_deductions,False,"It treated the filer as having modest income mostly from Social Security. Wages, partnership income, the pension, the IRA, interest, the capital loss and 85% of benefits give AGI of about $106,573. The frozen reference's taxable income of $72,807 and tax of $10,729.61 depend on unlisted withholding and Part B inputs." +us,scenario_114,federal_income_tax_before_refundable_credits,gpt-5.5,prompt_ambiguity,taxable_income_or_deductions,False,"It applied the post-2025 pre-TCJA regime with a personal exemption and the higher bracket structure. It omitted the QBI deduction and the OBBBA senior deduction. Its itemized deductions of $17,518 were below the frozen reference's $24,787, which includes unlisted withholding and Part B inputs." +us,scenario_114,federal_income_tax_before_refundable_credits,gpt-5.6-luna,prompt_ambiguity,taxable_income_or_deductions,False,"It subtracted half of a nonexistent self-employment tax from AGI and took the standard deduction. Its taxable income of about $67,020 was about $5,800 below the frozen reference's $72,807, which depends on unlisted withholding and Part B inputs." +us,scenario_114,federal_income_tax_before_refundable_credits,gpt-5.6-sol,prompt_ambiguity,taxable_income_or_deductions,False,"It chose the $18,150 standard deduction plus the $1,000 non-itemizer charitable deduction. Its $11,970 answer matches the recorded $11,969.80 alternative without withholding, the local sales-tax estimate or a Part B premium. The frozen reference includes unlisted withholding and Part B inputs, itemizes $24,787 and reaches taxable income of $72,807." +us,scenario_114,federal_income_tax_before_refundable_credits,gpt-5.6-terra,prompt_ambiguity,taxable_income_or_deductions,False,"Under the 2026 brackets, its $11,540 corresponds to taxable income of about $76,490, roughly $3,700 above the frozen reference's $72,807. Its explanation gives no deduction amounts establishing which components caused the difference; the reference includes unlisted withholding and Part B inputs." +us,scenario_114,federal_income_tax_before_refundable_credits,gpt-6-astra,prompt_ambiguity,taxable_income_or_deductions,False,"Its itemized deductions of $20,639 and $11,642.20 answer match the recorded $20,639.28 and $11,642.16 alternative using Virginia liability in SALT without a Part B premium. The frozen reference includes an unlisted Virginia withholding estimate and an imputed Part B premium, giving taxable income of $72,807." +us,scenario_114,federal_income_tax_before_refundable_credits,gpt-6-luna,prompt_ambiguity,taxable_income_or_deductions,False,"Its explanation lists itemized and QBI deductions but gives no deduction amounts. With the reference's AGI and QBI deduction, and assuming no senior deduction, its $80,675 taxable income would imply itemized deductions of about $21,026. The frozen reference takes a $4,105.65 senior deduction and itemizes $24,787 using unlisted withholding and Part B inputs, reaching taxable income of $72,807." +us,scenario_114,federal_income_tax_before_refundable_credits,gpt-6-sol,prompt_ambiguity,taxable_income_or_deductions,False,"It stated AGI of $96,572.80, about $10,000 below the engine's $106,572.56, which also inflated the senior deduction to $4,705.63. It took the standard deduction, while the frozen reference itemizes $24,787 using unlisted withholding and Part B inputs." +us,scenario_114,federal_income_tax_before_refundable_credits,gpt-6.1-sol,prompt_ambiguity,taxable_income_or_deductions,False,"Its $11,642.09 answer matches the recorded $11,642.16 alternative using Virginia liability in SALT without a Part B premium. Its explanation gives no itemized amount or breakdown. The frozen reference includes unlisted withholding and Part B inputs and reaches taxable income of $72,807." +us,scenario_114,federal_income_tax_before_refundable_credits,gpt-6.1-terra,prompt_ambiguity,taxable_income_or_deductions,False,"It used the standard deduction plus the $1,000 non-itemizer charitable deduction, totaling $19,150. Its $11,969.85 answer matches the recorded $11,969.80 alternative without withholding, the local sales-tax estimate or a Part B premium. The frozen reference includes unlisted withholding and Part B inputs, itemizes $24,787 and reaches taxable income of $72,807." +us,scenario_114,federal_income_tax_before_refundable_credits,grok-4.3,prompt_ambiguity,taxable_income_or_deductions,False,"It gave no derivation. Under the 2026 brackets, $10,234 corresponds to taxable income of about $70,555; with the reference's AGI, this implies deductions roughly $2,250 above the frozen reference's $33,765." +us,scenario_114,federal_income_tax_before_refundable_credits,grok-4.5,prompt_ambiguity,taxable_income_or_deductions,False,"It applied restored pre-TCJA law (a $5,468 personal exemption with 10%/15%/25% brackets) and no QBI or senior deduction. OBBBA keeps the 12%/22% brackets and the QBI deduction for 2026 and adds the senior deduction." +us,scenario_114,federal_income_tax_before_refundable_credits,grok-4.6,prompt_ambiguity,taxable_income_or_deductions,False,"It assumed TCJA sunset: no QBI deduction, a $5,300 personal exemption, and 15%/25% brackets. Under OBBBA, 2026 law includes the $4,872 QBI deduction, the $4,105.65 senior deduction, and the 10%/12%/22% brackets." +us,scenario_114,federal_income_tax_before_refundable_credits,grok-4.7,prompt_ambiguity,taxable_income_or_deductions,False,"It took the $18,150 standard deduction without the $1,000 non-itemizer charitable deduction. The frozen reference itemizes $24,787 using unlisted withholding and Part B inputs. Its stated tax of $12,279 exceeds the approximately $12,190 bracket tax on its stated taxable income of $79,445." +us,scenario_114,federal_income_tax_before_refundable_credits,grok-build-0.1,prompt_ambiguity,taxable_income_or_deductions,False,"It omitted the $4,105.65 senior deduction and used its own $2,746 Virginia tax in SALT, while the frozen reference uses an unlisted withholding estimate. It counted OTC costs the engine excludes and omitted the Part B premium the engine imputes. It also skipped the 0.5% charity floor, giving taxable income of $79,437 compared with the reference's $72,807." +us,scenario_114,federal_income_tax_before_refundable_credits,inkling,prompt_ambiguity,taxable_income_or_deductions,False,"It used pre-TCJA 2026 law (a personal exemption with higher brackets) and subtracted half of a nonexistent SE tax from AGI. It missed the OBBBA brackets, the QBI deduction, and the senior deduction." +us,scenario_114,federal_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"It gave no value and no explanation for federal_income_tax_before_refundable_credits, so there is no answer to score." +us,scenario_114,federal_income_tax_before_refundable_credits,kimi-k3,prompt_ambiguity,taxable_income_or_deductions,False,"It compared the standard deduction with an itemized total of $17,518 and took the standard deduction plus the non-itemizer charitable deduction. Its $11,969.85 answer matches the recorded $11,969.80 alternative without withholding, the local sales-tax estimate or a Part B premium. The frozen reference includes unlisted withholding and Part B inputs, itemizes $24,787 and reaches taxable income of $72,807." +us,scenario_114,federal_income_tax_before_refundable_credits,minimax-m3,prompt_ambiguity,taxable_income_or_deductions,False,"It found itemized deductions exceeding the standard deduction but then submitted $0 without a supporting credit computation. The frozen reference's $72,807 taxable income depends on unlisted withholding and Part B inputs. It also imputed mortgage interest that was never listed." +us,scenario_114,federal_income_tax_before_refundable_credits,muse-spark-1.3,prompt_ambiguity,taxable_income_or_deductions,False,"It omitted the $4,105.65 phased senior deduction and had itemized deductions of $23,318, giving taxable income of $78,382. The frozen reference's $24,787 itemized deductions and $72,807 taxable income depend on unlisted withholding and Part B inputs. Its $12,175 also overstates the bracket tax on its own taxable income." +us,scenario_114,federal_income_tax_before_refundable_credits,muse-wonder,prompt_ambiguity,taxable_income_or_deductions,False,"With the reference's AGI, QBI and senior deductions, its $78,077 taxable income implies itemized deductions of about $19,518. Its explanation gives no itemized breakdown establishing the components. The frozen reference's $24,787 includes unlisted withholding and Part B inputs." +us,scenario_114,federal_income_tax_before_refundable_credits,ox-alpha,prompt_ambiguity,taxable_income_or_deductions,False,"It took the standard deduction, skipping the $1,000 non-itemizer charitable deduction, because it put itemized deductions at about $19,500. The frozen reference itemizes $24,787 using an unlisted Virginia withholding estimate and an imputed $2,434.80 Medicare Part B premium. The model's standard-deduction computation gives taxable income of $79,445." +us,scenario_114,federal_income_tax_before_refundable_credits,qwen-3.7-max,prompt_ambiguity,taxable_income_or_deductions,False,"It left the $19,829 of taxable Social Security out of income and used an outdated $15,750 standard deduction. It also omitted the senior deduction and itemizing. Its $15,654 is not the bracket tax on its own $66,122 taxable income, which would be about $9,000." +us,scenario_114,federal_income_tax_before_refundable_credits,qwen3.8-max,prompt_ambiguity,taxable_income_or_deductions,False,"It understated AGI at $80,164 instead of $106,573 and used the wrong standard deduction and QBI amounts. It also double-counted the QBI deduction by subtracting its tax effect again after already removing it from taxable income." us,scenario_114,federal_refundable_credits,grok-build-0.1,llm_error,credit_phaseout,False,"The model applied the childless EITC phaseout using only $22,700 of wages and ignored the rule requiring the greater of earned income or adjusted gross income. The filer’s other taxable income raises AGI beyond the childless EITC phaseout ceiling, yielding EITC of $0 rather than $295." us,scenario_114,federal_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"The model supplied no numeric output or explanation for federal_refundable_credits, so it failed the required submission contract." us,scenario_114,payroll_tax,gpt-5.4-mini,llm_error,payroll_tax_base,False,"The model correctly calculated both employee payroll-tax components and correctly excluded self-employment tax, but submitted $3,470.30 instead of their $1,736.55 sum. Its answer effectively duplicates the employee payroll-tax total despite its own reasoning identifying no additional component." @@ -9542,56 +9742,57 @@ us,scenario_114,self_employment_tax,inkling,llm_error,payroll_tax_base,False,"Tr us,scenario_114,self_employment_tax,kimi-k2.6,parse_contract_failure,missing_output,False,"The model gave no self_employment_tax value and no explanation, so there is no substantive calculation to assess. The correct output is $0 because the household has no net earnings from self-employment." us,scenario_114,self_employment_tax,qwen-3.7-max,llm_error,payroll_tax_base,False,"Treated the $24,362 partnership/S-corp income as SE income and computed $3,442.62. It then submitted an unexplained $3,459.40. The pass-through income is not net earnings from self-employment, so SE tax is $0." us,scenario_114,self_employment_tax,qwen3.8-max,llm_error,payroll_tax_base,False,"Treated the $24,362 partnership/S-corp income as net SE income, which is the core error because it is not SE earnings, so SE tax is $0. It also added a made-up 'additional Medicare-equivalent portion above the Social Security wage base'. No income here comes near that base, and this pushed its answer to $3,486.63." -us,scenario_114,state_income_tax_before_refundable_credits,claude-fable-5,prompt_ambiguity,taxable_income_or_deductions,False,"Its own working reached taxable income of $66,296 and tax of about $3,555, but it then submitted an unrelated $2,597. That working also left out the $800 aged exemption and the 0.5%-of-AGI floor on charitable gifts. It counted the $2,000 of OTC spending as medical expense instead of the $2,434.80 Medicare Part B premium." -us,scenario_114,state_income_tax_before_refundable_credits,claude-fable-5.1,prompt_ambiguity,taxable_income_or_deductions,False,"It phased out the age deduction from a $75,000 threshold, which is the married figure, and kept a $256 deduction. For a single filer the threshold is $50,000, so the deduction is fully eliminated. Its $18,985 of itemized deductions counted $2,000 of OTC spending as medical expense instead of the $2,434.80 Part B premium, giving taxable income of $65,773 instead of $65,593.83." -us,scenario_114,state_income_tax_before_refundable_credits,claude-haiku-4.5,prompt_ambiguity,taxable_income_or_deductions,False,"It left $19,829 of taxable Social Security out of federal AGI and subtracted charitable gifts above the line. It then applied an invented $28,000 federal standard deduction to reach $0, even though Virginia AGI is $86,744 and Virginia taxable income after itemized deductions and exemptions is $65,593.83." -us,scenario_114,state_income_tax_before_refundable_credits,claude-haiku-5.5,prompt_ambiguity,taxable_income_or_deductions,False,"It assumed an age deduction and a retirement income subtraction would wipe out taxable income. Virginia has no general exclusion for pension or IRA income, and the $12,000 age deduction is zero once AFAGI reaches $86,744, so $65,593.83 stays taxable." -us,scenario_114,state_income_tax_before_refundable_credits,claude-opus-4.7,prompt_ambiguity,taxable_income_or_deductions,False,"It used an $8,750 standard deduction even though the filer itemizes ($19,419.94), and it left out the $930 personal and $800 aged exemptions, reaching $4,227. It then submitted $1,854, which does not follow from its own reasoning." -us,scenario_114,state_income_tax_before_refundable_credits,claude-opus-4.8,prompt_ambiguity,taxable_income_or_deductions,False,"Its main calculation used the $8,500 standard deduction instead of the $19,419.94 of itemized deductions and left out the $800 aged exemption. It then nudged the result to $4,014 instead of fully recomputing with itemized deductions." -us,scenario_114,state_income_tax_before_refundable_credits,claude-opus-5,prompt_ambiguity,taxable_income_or_deductions,False,"It used the Virginia standard deduction instead of the $19,419.94 of itemized deductions, which is required because the filer itemizes. It also cut the tax by an arbitrary 'exemption credit' instead of subtracting the $1,730 of exemptions from taxable income." -us,scenario_114,state_income_tax_before_refundable_credits,claude-opus-5.5,prompt_ambiguity,taxable_income_or_deductions,False,"It took only the $930 personal exemption and left out the $800 aged exemption for a filer aged 69. Its $19,518 of itemized deductions skipped the 0.5%-of-AGI charitable floor and counted OTC spending instead of the $2,434.80 Part B premium. Taxable income came to $66,296 instead of $65,593.83." -us,scenario_114,state_income_tax_before_refundable_credits,claude-sonnet-4.6,prompt_ambiguity,taxable_income_or_deductions,False,"It used a $9,000 standard deduction instead of the $19,419.94 of itemized deductions. It also treated the $930 and $800 exemptions as credits against tax instead of deductions from taxable income, reaching $2,483." -us,scenario_114,state_income_tax_before_refundable_credits,claude-sonnet-5,prompt_ambiguity,taxable_income_or_deductions,False,"It took the full $12,000 age deduction as if income were under the threshold. With AFAGI of $86,744 against the $50,000 single threshold, the deduction phases out to zero. It also left out the $1,730 of exemptions and then adjusted its $2,948 result down to $2,450 for no stated reason." -us,scenario_114,state_income_tax_before_refundable_credits,claude-sonnet-5.5,prompt_ambiguity,taxable_income_or_deductions,False,"Its $17,518 of itemized deductions left the $2,434.80 Medicare Part B premium out of medical expenses and skipped the 0.5%-of-AGI charitable floor. It also used only the $930 exemption and left out the $800 aged exemption, giving taxable income of $68,296 instead of $65,593.83." -us,scenario_114,state_income_tax_before_refundable_credits,deepseek-v4-flash-0731,prompt_ambiguity,taxable_income_or_deductions,False,"It used a wrong federal AGI of $104,874 and an invented $4,800 standard deduction instead of the $19,419.94 of itemized deductions, which left taxable income near $78,515 instead of $65,593.83." -us,scenario_114,state_income_tax_before_refundable_credits,deepseek-v4-pro,prompt_ambiguity,taxable_income_or_deductions,False,"It subtracted the full $12,000 age deduction even though AFAGI of $86,744 phases it out to zero. It also used the $8,500 standard deduction instead of $19,419.94 of itemized deductions and left out the $1,730 of exemptions." -us,scenario_114,state_income_tax_before_refundable_credits,deepseek-v4-pro-0813,prompt_ambiguity,taxable_income_or_deductions,False,"Its $19,518.04 of itemized deductions used the full $11,447 of charitable gifts without the 0.5%-of-AGI floor ($533 too high). Its medical deduction counted $2,000 of OTC spending instead of the $2,434.80 Medicare Part B premium ($435 too low). Together these overstated itemized deductions by $98 and understated the tax by about $5.63." -us,scenario_114,state_income_tax_before_refundable_credits,deepseek-v4.1-flash,prompt_ambiguity,taxable_income_or_deductions,False,"It never subtracted the $19,828.80 of taxable Social Security from federal AGI. It also left the Part B premium out of medical expenses and used only the $930 exemption, giving taxable income of $88,125 instead of $65,593.83." -us,scenario_114,state_income_tax_before_refundable_credits,gemini-3-flash-preview,prompt_ambiguity,taxable_income_or_deductions,False,"It overstated itemized deductions at $23,948.60 against the correct $19,419.94, and allowed only the $800 aged exemption while leaving out the $930 personal exemption. Taxable income came out at $60,294 instead of $65,593.83." -us,scenario_114,state_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,prompt_ambiguity,taxable_income_or_deductions,False,"Its $4,180 matches taxable income of about $77,200: Virginia AGI less a standard deduction and a small exemption. It used the standard deduction instead of the $19,419.94 of itemized deductions and did not take the full $1,730 of exemptions." -us,scenario_114,state_income_tax_before_refundable_credits,gemini-3.1-pro-preview,prompt_ambiguity,taxable_income_or_deductions,False,"Its $3,726 matches taxable income of about $69,300, which means total deductions and exemptions of about $17,500 instead of $21,149.94. That is consistent with leaving the $2,434.80 Part B premium out of medical expenses and dropping the $800 aged exemption." -us,scenario_114,state_income_tax_before_refundable_credits,gemini-3.5-flash,prompt_ambiguity,taxable_income_or_deductions,False,"Its $15,511 of itemized deductions is just charitable gifts plus real estate tax, leaving out the $4,441.86 medical deduction (including the Part B premium) and the 0.5%-of-AGI charitable floor. It also used $1,600 of exemptions instead of $1,730." -us,scenario_114,state_income_tax_before_refundable_credits,gemini-3.5-flash-lite,prompt_ambiguity,taxable_income_or_deductions,False,"Its $5,617 matches Virginia taxable income of about $102,000. That means it never subtracted the $19,828.80 of taxable Social Security or the $19,419.94 of itemized deductions from federal AGI." -us,scenario_114,state_income_tax_before_refundable_credits,gemini-3.6-flash,prompt_ambiguity,taxable_income_or_deductions,False,"Its $17,518.04 of itemized deductions counted only the $10,000 of medical expenses above the 7.5% floor. It left out the $2,434.80 Medicare Part B premium that this Medicare enrollee pays and skipped the 0.5%-of-AGI charitable floor, understating itemized deductions by $1,901.90." -us,scenario_114,state_income_tax_before_refundable_credits,gemini-3.7-flash,prompt_ambiguity,taxable_income_or_deductions,False,"Its $3,623.52 matches itemized deductions of $17,518.04, which leave the $2,434.80 Medicare Part B premium out of deductible medical expenses and skip the 0.5%-of-AGI charitable floor. Taxable income came to $67,495.96 instead of $65,593.83." -us,scenario_114,state_income_tax_before_refundable_credits,gemini-3.8-flash,prompt_ambiguity,taxable_income_or_deductions,False,"It itemized $17,518, leaving the $2,434.80 Medicare Part B premium out of medical expenses and using the full $11,447 of charitable gifts without the 0.5%-of-AGI floor. Taxable income came to $67,496 instead of $65,593.83." -us,scenario_114,state_income_tax_before_refundable_credits,gemini-4-argon,prompt_ambiguity,taxable_income_or_deductions,False,"Its $17,518.04 of itemized deductions left the $2,434.80 Medicare Part B premium out of the medical deduction and skipped the 0.5%-of-AGI charitable floor. That overstated taxable income by $1,902." -us,scenario_114,state_income_tax_before_refundable_credits,glm-5.2,prompt_ambiguity,taxable_income_or_deductions,False,"Its stated method (Virginia AGI of about $86,744 less a $9,000 standard deduction and $930 exemption) yields about $4,200. The $14,036.62 it reported is an arithmetic breakdown that matches roughly $250,000 of taxable income. It also used the standard deduction instead of $19,419.94 of itemized deductions." -us,scenario_114,state_income_tax_before_refundable_credits,glm-5.3,prompt_ambiguity,taxable_income_or_deductions,False,"It used the $8,500 standard deduction instead of the $19,419.94 of itemized deductions and put the aged exemption at $930 instead of $800. It also misstated Virginia AGI as $87,744 and the bracket base as $270 on the first $8,000." -us,scenario_114,state_income_tax_before_refundable_credits,gpt-5.4-mini,prompt_ambiguity,taxable_income_or_deductions,False,"It claimed deductions and exemptions shelter all income. After subtracting Social Security, Virginia AGI is still $86,744, and the $19,419.94 of itemized deductions plus $1,730 of exemptions leave $65,593.83 taxable." -us,scenario_114,state_income_tax_before_refundable_credits,gpt-5.4-nano,prompt_ambiguity,taxable_income_or_deductions,False,"It treated retirement income and the age deduction as removing the tax liability. Virginia does not exclude pension or IRA income, and the age deduction phases out completely at AFAGI of $86,744, leaving $65,593.83 taxable." -us,scenario_114,state_income_tax_before_refundable_credits,gpt-5.5,prompt_ambiguity,taxable_income_or_deductions,False,"Its $17,518 of itemized deductions left the $2,434.80 Medicare Part B premium out of deductible medical expenses and skipped the 0.5%-of-AGI charitable floor. Taxable income came to $67,496 instead of $65,593.83." -us,scenario_114,state_income_tax_before_refundable_credits,gpt-5.6-luna,prompt_ambiguity,taxable_income_or_deductions,False,"It applied the Virginia age deduction and reached taxable income of about $51,647. With AFAGI of $86,744, more than $12,000 above the $50,000 single threshold, the age deduction is fully phased out and taxable income is $65,593.83." -us,scenario_114,state_income_tax_before_refundable_credits,gpt-5.6-sol,prompt_ambiguity,taxable_income_or_deductions,False,"It used an $8,750 standard deduction instead of the $19,419.94 of itemized deductions and left out the $800 aged exemption, giving taxable income of $77,064." -us,scenario_114,state_income_tax_before_refundable_credits,gpt-5.6-terra,prompt_ambiguity,taxable_income_or_deductions,False,"Its $4,658 matches taxable income of about $85,500, which is roughly Virginia AGI with no itemized deductions at all. It never applied the $19,419.94 of itemized deductions or the full $1,730 of exemptions." -us,scenario_114,state_income_tax_before_refundable_credits,gpt-6-astra,prompt_ambiguity,taxable_income_or_deductions,False,"It correctly applied the 0.5%-of-AGI charitable floor, but its medical deduction counted only the $10,000 of other medical expenses above 7.5% of AGI. It left out the $2,434.80 Medicare Part B premium, so itemized deductions came to $16,985.18 instead of $19,419.94." -us,scenario_114,state_income_tax_before_refundable_credits,gpt-6-luna,prompt_ambiguity,taxable_income_or_deductions,False,"Its $3,397 matches taxable income of about $63,560, so it overstated total deductions and exemptions by about $2,000 against the correct $21,149.94. That is consistent with counting the $2,000 of OTC spending as medical expense and skipping the 0.5%-of-AGI charitable floor." -us,scenario_114,state_income_tax_before_refundable_credits,gpt-6-sol,prompt_ambiguity,taxable_income_or_deductions,False,"It reached taxable income of $57,229, which means about $29,500 of deductions and exemptions instead of $21,149.94. It overstated itemized deductions beyond charitable gifts after the floor, medical costs above 7.5% of AGI (including the Part B premium), and real estate tax." -us,scenario_114,state_income_tax_before_refundable_credits,gpt-6.1-sol,prompt_ambiguity,taxable_income_or_deductions,False,"It applied the charitable floor, but its $16,985.18 of itemized deductions left the $2,434.80 Medicare Part B premium out of medical expenses. Taxable income came to $68,029 instead of $65,593.83." -us,scenario_114,state_income_tax_before_refundable_credits,grok-4.3,prompt_ambiguity,taxable_income_or_deductions,False,"It claimed the standard deduction and exemptions wipe out the tax. Virginia AGI is $86,744, and even after $19,419.94 of itemized deductions and $1,730 of exemptions, $65,593.83 stays taxable." -us,scenario_114,state_income_tax_before_refundable_credits,grok-4.5,prompt_ambiguity,taxable_income_or_deductions,False,"Its $17,518 of itemized deductions left the $2,434.80 Medicare Part B premium out of deductible medical expenses and skipped the 0.5%-of-AGI charitable floor. Taxable income came to $67,496 instead of $65,593.83." -us,scenario_114,state_income_tax_before_refundable_credits,grok-4.6,prompt_ambiguity,taxable_income_or_deductions,False,"Its $19,518 of itemized deductions used charitable gifts without the 0.5%-of-AGI floor and counted $2,000 of OTC spending instead of the $2,434.80 Part B premium. That overstated deductions by $98 and gave $3,509 instead of $3,514.15." -us,scenario_114,state_income_tax_before_refundable_credits,grok-4.7,prompt_ambiguity,taxable_income_or_deductions,False,"It assumed the filer takes the federal standard deduction and so used Virginia's $8,500 standard deduction. Federal itemized deductions exceed the federal standard deduction, so Virginia must use $19,419.94 of itemized deductions." -us,scenario_114,state_income_tax_before_refundable_credits,grok-build-0.1,prompt_ambiguity,taxable_income_or_deductions,False,"It subtracted the full $12,000 age deduction even though AFAGI of $86,744 phases it out to zero, and it left out the $1,730 of exemptions. It also used a 5.3% top rate instead of Virginia's 5.75% rate above $17,000." -us,scenario_114,state_income_tax_before_refundable_credits,inkling,prompt_ambiguity,taxable_income_or_deductions,False,"It claimed only the $930 personal exemption, leaving out the $800 aged exemption, and its itemized total of about $19,647 did not apply the charitable floor and Part B premium correctly. Its reported taxable income of $64,446 also does not follow from its own deduction figures." -us,scenario_114,state_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,It returned no parseable value and no explanation for state_income_tax_before_refundable_credits. -us,scenario_114,state_income_tax_before_refundable_credits,kimi-k3,prompt_ambiguity,taxable_income_or_deductions,False,"It used the $8,500 standard deduction on the assumption that the filer does not itemize federally, instead of the $19,419.94 of itemized deductions. It also put the aged exemption at $930 instead of $800." -us,scenario_114,state_income_tax_before_refundable_credits,minimax-m3,prompt_ambiguity,taxable_income_or_deductions,False,"It treated the filer as a low-income retiree whose tax is wiped out. Virginia AGI is $86,744 and taxable income after itemized deductions and exemptions is $65,593.83." -us,scenario_114,state_income_tax_before_refundable_credits,muse-spark-1.3,prompt_ambiguity,taxable_income_or_deductions,False,"It used an $8,000 standard deduction instead of the $19,419.94 of itemized deductions and did not take the full $1,730 of exemptions, giving taxable income of about $77,014." -us,scenario_114,state_income_tax_before_refundable_credits,muse-wonder,prompt_ambiguity,taxable_income_or_deductions,False,"It used the single standard deduction ($8,500) and the $930 exemption instead of $19,419.94 of itemized deductions and $1,730 of exemptions, giving taxable income of $77,314." -us,scenario_114,state_income_tax_before_refundable_credits,ox-alpha,prompt_ambiguity,taxable_income_or_deductions,False,"It recognized that Virginia AGI excludes Social Security but then computed taxable income from the full $106,573 federal AGI without the $19,829 subtraction. It also used a standard deduction with an invented $1,000 aged add-on instead of $19,419.94 of itemized deductions and $1,730 of exemptions." -us,scenario_114,state_income_tax_before_refundable_credits,qwen-3.7-max,prompt_ambiguity,taxable_income_or_deductions,False,"It invented self-employment tax on the partnership income and used a $1,000 Virginia standard deduction. It applied an unreduced $12,000 age/pension deduction even though the age deduction phases out at AFAGI of $86,744, and subtracted $23,328 of Social Security that it had never included. It then reported $2,453.71, which differs from its own $2,542.44." -us,scenario_114,state_income_tax_before_refundable_credits,qwen3.8-max,prompt_ambiguity,taxable_income_or_deductions,False,"It started from a wrong federal AGI of $80,164, applied the full $12,000 age deduction even though it is fully phased out, and used a $9,000 standard deduction instead of itemized deductions. It then subtracted $745.50 of nonrefundable credits for which the filer has no basis." +us,scenario_114,state_income_tax_before_refundable_credits,claude-fable-5,prompt_ambiguity,taxable_income_or_deductions,False,"Its own steps reached about $3,555, using taxable income of $66,296 with $19,518 itemized and a $930 exemption, but it submitted $2,597 with no basis. That itemized figure counts the $2,000 OTC expenses as medical, leaves out the $2,434.80 Medicare Part B premium that the engine imputes and the prompt does not list and skips the 0.5% charitable floor. It also left out the $800 aged exemption." +us,scenario_114,state_income_tax_before_refundable_credits,claude-fable-5.1,prompt_ambiguity,taxable_income_or_deductions,False,"It phased out the age deduction from a $75,000 threshold, which is the married threshold, and kept $256. The single threshold is $50,000, so the deduction is $0. Its $18,985 itemized total applied the charitable floor but counted the $2,000 OTC expenses as medical. The engine leaves out OTC spending and instead imputes a $2,434.80 Medicare Part B premium that the prompt does not list." +us,scenario_114,state_income_tax_before_refundable_credits,claude-haiku-4.5,prompt_ambiguity,taxable_income_or_deductions,False,"It built a federal AGI of about $27,752 by subtracting charitable gifts above the line and leaving out much of the income. It then applied a federal-style $28,000 standard deduction. Virginia AGI is actually $86,744, and the engine's $19,420 of itemized deductions, which count an unlisted Part B premium, and $1,730 of exemptions leave $65,594 taxable." +us,scenario_114,state_income_tax_before_refundable_credits,claude-haiku-5.5,prompt_ambiguity,taxable_income_or_deductions,False,"It assumed a retirement income subtraction and the age deduction would wipe out taxable income. Virginia has no general pension or IRA subtraction, and AFAGI of $86,744 fully phases out the age deduction. The engine, which also counts an unlisted Part B premium in itemized deductions, leaves $65,594 taxable." +us,scenario_114,state_income_tax_before_refundable_credits,claude-opus-4.7,prompt_ambiguity,taxable_income_or_deductions,False,"It used an $8,750 standard deduction and left out the $1,730 of exemptions, which gave $4,227. The engine itemizes $19,420 in Virginia using an unlisted Part B premium. When the engine counts neither that premium nor its Virginia withholding estimate in federal SALT, it also takes the $8,750 standard deduction. It then submitted $1,854, which contradicts its own work." +us,scenario_114,state_income_tax_before_refundable_credits,claude-opus-4.8,prompt_ambiguity,taxable_income_or_deductions,False,"It computed tax with an $8,500 standard deduction and only the $930 exemption. It then made a vague downward adjustment to $4,014 without computing an itemized total. The engine deducts $19,420 of itemized deductions, including an unlisted Part B premium, and $1,730 of exemptions, leaving $65,594 taxable." +us,scenario_114,state_income_tax_before_refundable_credits,claude-opus-5,prompt_ambiguity,taxable_income_or_deductions,False,"It took an $8,500 standard deduction. In the engine the filer itemizes federally, which gives $19,420 of Virginia itemized deductions, including an unlisted Part B premium. When the engine counts neither that premium nor its Virginia withholding estimate in federal SALT, it also takes the $8,750 Virginia standard deduction. It also treated personal exemptions as a tax credit instead of a $1,730 subtraction from income." +us,scenario_114,state_income_tax_before_refundable_credits,claude-opus-5.5,prompt_ambiguity,taxable_income_or_deductions,False,"It subtracted only the $930 personal exemption and left out the $800 aged exemption the 69-year-old gets. Its $19,518 itemized total also counts the $2,000 OTC expenses as medical, which the engine leaves out in favor of an unlisted $2,434.80 Medicare Part B premium it imputes, and skips the 0.5% charitable floor." +us,scenario_114,state_income_tax_before_refundable_credits,claude-sonnet-4.6,prompt_ambiguity,taxable_income_or_deductions,False,"It used a $9,000 standard deduction. The engine itemizes $19,420 with an unlisted Part B premium. When the engine counts neither that premium nor its Virginia withholding estimate in federal SALT, it also takes the standard deduction. It also took the $930 and $800 exemptions straight off the tax as credits instead of deducting $1,730 from taxable income." +us,scenario_114,state_income_tax_before_refundable_credits,claude-sonnet-5,prompt_ambiguity,taxable_income_or_deductions,False,"It allowed the full $12,000 age deduction, claiming income was under the threshold, but AFAGI of $86,744 is more than $12,000 over the $50,000 single threshold, so the deduction is $0. It also left out the $1,730 of exemptions and the Medicare Part B premium in medical. Then it cut its own $2,947 figure to $2,450 with no basis." +us,scenario_114,state_income_tax_before_refundable_credits,claude-sonnet-5.5,prompt_ambiguity,taxable_income_or_deductions,False,"Its $17,518 itemized total leaves out the $2,434.80 Medicare Part B premium in medical and skips the 0.5%-of-AGI charitable floor. The engine applies the floor and imputes the unlisted premium, for a total of $19,420. It also subtracted only the $930 exemption and left out the $800 aged exemption." +us,scenario_114,state_income_tax_before_refundable_credits,deepseek-v4-flash-0731,prompt_ambiguity,taxable_income_or_deductions,False,"It took a roughly $4,800 standard deduction plus an $800 'aged addition' and reached taxable income of about $78,515. The engine deducts $19,420 of Virginia itemized deductions, including an unlisted Part B premium, leaving $65,594 taxable after exemptions. When the engine counts neither that premium nor its Virginia withholding estimate in federal SALT, it also takes the standard deduction." +us,scenario_114,state_income_tax_before_refundable_credits,deepseek-v4-pro,prompt_ambiguity,taxable_income_or_deductions,False,"It applied the full $12,000 age deduction even though AFAGI of $86,744 fully phases it out above the $50,000 single threshold. It used an $8,500 standard deduction, where the engine itemizes $19,420 using an unlisted Part B premium, and left out the $1,730 of exemptions, and these errors largely offset each other." +us,scenario_114,state_income_tax_before_refundable_credits,deepseek-v4-pro-0813,prompt_ambiguity,taxable_income_or_deductions,False,"Its $19,518.04 itemized total counts the $2,000 OTC expenses as medical and skips the 0.5%-of-AGI charitable floor. The engine excludes OTC spending and instead imputes an unlisted $2,434.80 Medicare Part B premium, for a total of $19,419.94, so the model's taxable income is about $98 below the engine's." +us,scenario_114,state_income_tax_before_refundable_credits,deepseek-v4.1-flash,prompt_ambiguity,taxable_income_or_deductions,False,"It started from federal AGI of $106,573 and never took the $19,829 Virginia subtraction for taxable Social Security. It also used $17,518 itemized, which leaves out the Part B premium and the charitable floor, and only the $930 exemption." +us,scenario_114,state_income_tax_before_refundable_credits,gemini-3-flash-preview,prompt_ambiguity,taxable_income_or_deductions,False,"It overstated itemized deductions at $23,948.60 against the engine's $19,419.94, which counts an unlisted Part B premium. It also subtracted only the $800 aged exemption and left out the $930 personal exemption, giving taxable income of $60,294 instead of $65,594." +us,scenario_114,state_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,prompt_ambiguity,taxable_income_or_deductions,False,"There is no usable reasoning. Its $4,180 implies taxable income of about $77,200, which matches subtracting only a standard deduction and one exemption from the $86,744 Virginia AGI, while the engine subtracts $19,420 of itemized deductions, including an unlisted Part B premium, and $1,730 of exemptions. When the engine counts neither that premium nor its Virginia withholding estimate in federal SALT, it also takes the standard deduction." +us,scenario_114,state_income_tax_before_refundable_credits,gemini-3.1-pro-preview,prompt_ambiguity,taxable_income_or_deductions,False,"Its $3,726 implies about $17,466 of total deductions from the $86,744 Virginia AGI. That matches roughly the $17,518 itemized figure, which has no Medicare Part B premium and no charitable floor, and it leaves out the $1,730 of exemptions. The engine's total is $21,150, including an unlisted Part B premium." +us,scenario_114,state_income_tax_before_refundable_credits,gemini-3.5-flash,prompt_ambiguity,taxable_income_or_deductions,False,"It understated itemized deductions at $15,511, which is charitable gifts without the 0.5%-of-AGI floor plus real estate taxes, with no medical expense deduction. The engine's $19,420 applies the floor and deducts $4,441.86 of medical expenses, including a $2,434.80 Medicare Part B premium that the engine imputes. It also used a wrong $1,600 exemption instead of $930 personal plus $800 aged, or $1,730." +us,scenario_114,state_income_tax_before_refundable_credits,gemini-3.5-flash-lite,prompt_ambiguity,taxable_income_or_deductions,False,"There is no reasoning. Its $5,617 implies taxable income of about $102,000, which matches taxing nearly all of federal AGI without the $19,829 Social Security subtraction or the $19,420 itemized deductions." +us,scenario_114,state_income_tax_before_refundable_credits,gemini-3.6-flash,prompt_ambiguity,taxable_income_or_deductions,False,"Its $17,518.04 itemized total leaves out the $2,434.80 Medicare Part B premium in the medical deduction and skips the 0.5%-of-AGI charitable floor. The engine's total, with the floor and an unlisted premium it imputes, is $19,419.94, so the model's taxable income came out $1,902 above the engine's." +us,scenario_114,state_income_tax_before_refundable_credits,gemini-3.7-flash,prompt_ambiguity,taxable_income_or_deductions,False,"Its $3,623.52 matches $17,518 of itemized deductions. That figure leaves out the $2,434.80 Medicare Part B premium in medical and the 0.5%-of-AGI charitable floor, against the engine's $19,419.94, which counts that unlisted premium, so its implied taxable income is $1,902 above the engine's." +us,scenario_114,state_income_tax_before_refundable_credits,gemini-3.8-flash,prompt_ambiguity,taxable_income_or_deductions,False,"Its $17,518 itemized total leaves out the $2,434.80 Medicare Part B premium in medical expenses and skips the 0.5%-of-AGI charitable floor. The engine's total, with the floor and an unlisted premium it imputes, is $19,420, so the model's taxable income came out $67,496 against the engine's $65,594." +us,scenario_114,state_income_tax_before_refundable_credits,gemini-4-argon,prompt_ambiguity,taxable_income_or_deductions,False,"Its $17,518.04 itemized total leaves out the $2,434.80 Medicare Part B premium in the medical deduction and skips the 0.5%-of-AGI charitable floor. The engine's total, with the floor and an unlisted premium it imputes, is $19,419.94, so the model's taxable income was $1,902 above the engine's." +us,scenario_114,state_income_tax_before_refundable_credits,glm-5.2,prompt_ambiguity,taxable_income_or_deductions,False,"It invoked a Virginia pension deduction that does not exist and a standard deduction. When the engine counts neither its unlisted Part B premium nor its Virginia withholding estimate in federal SALT, it also takes the standard deduction. The model's $14,036.62 is impossible under its own stated brackets for any taxable income under $87,000. The engine's taxable income of $65,594, which reflects itemized deductions with an unlisted Part B premium, gives $3,514." +us,scenario_114,state_income_tax_before_refundable_credits,glm-5.3,prompt_ambiguity,taxable_income_or_deductions,False,"It made an arithmetic error ($106,573 − $19,829 shown as $87,744) and took an $8,500 standard deduction, where the engine itemizes $19,420 using an unlisted Part B premium and takes an $8,750 standard deduction when it counts neither that premium nor its Virginia withholding estimate in federal SALT. It also used a $930 aged exemption instead of the $800 amount." +us,scenario_114,state_income_tax_before_refundable_credits,gpt-5.4-mini,prompt_ambiguity,taxable_income_or_deductions,False,"It claimed deductions and exemptions shelter all income. Virginia AGI is $86,744 after the Social Security subtraction, and the engine's $19,420 of itemized deductions, which count an unlisted Part B premium, plus $1,730 of exemptions still leave $65,594 taxable." +us,scenario_114,state_income_tax_before_refundable_credits,gpt-5.4-nano,prompt_ambiguity,taxable_income_or_deductions,False,"It assumed retirement income and the age 65+ status drive taxable income to zero. Virginia taxes the $39,600 of pension and IRA income, and the age deduction is fully phased out at $86,744 AFAGI, and the engine, counting an unlisted Part B premium in itemized deductions, leaves $65,594 taxable." +us,scenario_114,state_income_tax_before_refundable_credits,gpt-5.5,prompt_ambiguity,taxable_income_or_deductions,False,"Its $17,518 itemized total leaves out the $2,434.80 Medicare Part B premium in medical expenses and skips the 0.5%-of-AGI charitable floor. The engine's total, with the floor and an unlisted premium it imputes, is $19,420, so the model's taxable income was $1,902 above the engine's." +us,scenario_114,state_income_tax_before_refundable_credits,gpt-5.6-luna,prompt_ambiguity,taxable_income_or_deductions,False,"It applied the Virginia age deduction even though AFAGI of $86,744 is more than $12,000 over the $50,000 single threshold, so the deduction is $0. That pushed taxable income down to about $51,647 instead of $65,594." +us,scenario_114,state_income_tax_before_refundable_credits,gpt-5.6-sol,prompt_ambiguity,taxable_income_or_deductions,False,"It used an $8,750 standard deduction. When the engine counts neither an unlisted $2,434.80 Part B premium nor a $5,367.30 Virginia withholding estimate in federal SALT, it also takes the federal standard deduction and the $8,750 Virginia standard deduction. With both inputs, it itemizes $19,420 in Virginia. It also subtracted only the $930 exemption and left out the $800 aged exemption." +us,scenario_114,state_income_tax_before_refundable_credits,gpt-5.6-terra,prompt_ambiguity,taxable_income_or_deductions,False,"There is no usable derivation. Its $4,658 implies taxable income of about $85,500, which matches taking almost nothing off the $86,744 Virginia AGI compared with the engine's deductions of $19,420 itemized, including an unlisted Part B premium, and $1,730 in exemptions." +us,scenario_114,state_income_tax_before_refundable_credits,gpt-6-astra,prompt_ambiguity,taxable_income_or_deductions,False,"It applied the 0.5%-of-AGI charitable floor but left out the $2,434.80 Medicare Part B premium, which the prompt does not list and the engine imputes. Its $16,985.18 of itemized deductions matches the engine's $16,985.14 without the premium, and its $3,654.16 is within a cent of the adjudicated $3,654.15 alternative." +us,scenario_114,state_income_tax_before_refundable_credits,gpt-6-luna,prompt_ambiguity,taxable_income_or_deductions,False,"Its $3,397 implies taxable income of about $63,557, so it overstated itemized deductions by about $2,000. That matches counting the $2,000 OTC health expenses as deductible medical on top of the engine's $19,420." +us,scenario_114,state_income_tax_before_refundable_credits,gpt-6-sol,prompt_ambiguity,taxable_income_or_deductions,False,"Its about $57,229 of taxable income matches carrying into Virginia the $96,572.80 federal AGI stated in its federal answer, about $10,000 below the engine's: $76,744 of Virginia AGI less about $17,785 of itemized deductions and $1,730 of exemptions. The engine's $19,419.94 itemized total includes an unlisted Part B premium." +us,scenario_114,state_income_tax_before_refundable_credits,gpt-6.1-sol,prompt_ambiguity,taxable_income_or_deductions,False,"It applied the 0.5%-of-AGI charitable floor but left out the $2,434.80 Medicare Part B premium, which the prompt does not list and the engine imputes. Its $16,985.18 of itemized deductions matches the engine's $16,985.14 without the premium. Virginia's rates on its $68,028.82 taxable income give $3,654.16, within a cent of the adjudicated $3,654.15 alternative, and its submitted $3,654.66 adds a $0.50 arithmetic slip." +us,scenario_114,state_income_tax_before_refundable_credits,gpt-6.1-terra,prompt_ambiguity,taxable_income_or_deductions,False,"Its $3,654.16 matches $16,985.18 of itemized deductions. That figure applies the charitable floor and leaves out the $2,434.80 Medicare Part B premium, which the prompt does not list and the engine imputes in its $19,419.94. Its answer is within a cent of the adjudicated $3,654.15 alternative." +us,scenario_114,state_income_tax_before_refundable_credits,grok-4.3,prompt_ambiguity,taxable_income_or_deductions,False,"It claimed the standard deduction and exemptions offset all tax. Virginia AGI is $86,744, and the engine's $19,420 of itemized deductions, which count an unlisted Part B premium, plus $1,730 of exemptions leave $65,594 taxable at up to 5.75%." +us,scenario_114,state_income_tax_before_refundable_credits,grok-4.5,prompt_ambiguity,taxable_income_or_deductions,False,"Its $17,518 itemized total leaves out the $2,434.80 Medicare Part B premium in medical expenses and skips the 0.5%-of-AGI charitable floor. The engine's total, with the floor and an unlisted premium it imputes, is $19,420, so the model's taxable income was $67,496 against the engine's $65,594." +us,scenario_114,state_income_tax_before_refundable_credits,grok-4.6,prompt_ambiguity,taxable_income_or_deductions,False,"Its $19,518 itemized total counts the $2,000 OTC expenses as medical and skips the 0.5%-of-AGI charitable floor. The engine excludes OTC spending and instead imputes an unlisted $2,434.80 Medicare Part B premium, for a total of $19,419.94." +us,scenario_114,state_income_tax_before_refundable_credits,grok-4.7,prompt_ambiguity,taxable_income_or_deductions,False,"It assumed the filer takes the federal standard deduction and used an $8,500 Virginia standard deduction. The engine itemizes federally when it counts its unlisted Part B premium or its $5,367.30 Virginia withholding estimate in federal SALT, and with both it deducts $19,420 in Virginia. When it counts neither input, it takes the federal standard deduction and the $8,750 Virginia standard deduction, for $76,263.77 of taxable income." +us,scenario_114,state_income_tax_before_refundable_credits,grok-build-0.1,prompt_ambiguity,taxable_income_or_deductions,False,"It applied the full $12,000 age deduction even though $86,744 AFAGI fully phases it out above $50,000. It left out the $1,730 of exemptions and used a 5.3% top rate instead of Virginia's 5.75%." +us,scenario_114,state_income_tax_before_refundable_credits,inkling,prompt_ambiguity,taxable_income_or_deductions,False,"It subtracted only the $930 personal exemption and left out the $800 aged exemption. Its stated components ($86,744 − $19,647 − $930 = $66,167) do not match the $64,446 taxable income it actually taxed." +us,scenario_114,state_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"It gave no value or explanation for state_income_tax_before_refundable_credits, so there was nothing to score." +us,scenario_114,state_income_tax_before_refundable_credits,kimi-k3,prompt_ambiguity,taxable_income_or_deductions,False,"It assumed the filer does not itemize federally and took an $8,500 standard deduction. The engine itemizes $19,420 with its unlisted Part B premium; when it counts neither that premium nor its $5,367.30 Virginia withholding estimate in federal SALT, it also takes the standard deduction, $8,750 in Virginia. It also used a $930 aged exemption instead of $800." +us,scenario_114,state_income_tax_before_refundable_credits,minimax-m3,prompt_ambiguity,taxable_income_or_deductions,False,"It treated the filer as a low-income retiree with no tax. Virginia AGI is $86,744, and the engine's $19,420 of itemized deductions, which count an unlisted Part B premium, and $1,730 of exemptions leave $65,594 taxable." +us,scenario_114,state_income_tax_before_refundable_credits,muse-spark-1.3,prompt_ambiguity,taxable_income_or_deductions,False,"It took a roughly $8,000 standard deduction with the exemptions, leaving taxable income of about $77,014. The engine itemizes $19,420 using an unlisted Part B premium, leaving $65,594 taxable after exemptions. When it counts neither that premium nor its Virginia withholding estimate in federal SALT, it also takes the standard deduction, $8,750." +us,scenario_114,state_income_tax_before_refundable_credits,muse-wonder,prompt_ambiguity,taxable_income_or_deductions,False,"It used the single standard deduction where the engine itemizes $19,420 using an unlisted Part B premium; when it counts neither that premium nor its Virginia withholding estimate in federal SALT, it also takes the standard deduction. It also subtracted only the $930 personal exemption and left out the $800 aged exemption, giving $77,314 taxable." +us,scenario_114,state_income_tax_before_refundable_credits,ox-alpha,prompt_ambiguity,taxable_income_or_deductions,False,"It identified the $19,829 Social Security subtraction but then subtracted deductions from full federal AGI of $106,573. It used a standard deduction with an invented $1,000 aged add-on and left out the $1,730 of exemptions. The engine itemizes $19,420 using an unlisted Part B premium; when it counts neither that premium nor its Virginia withholding estimate in federal SALT, it also takes the standard deduction." +us,scenario_114,state_income_tax_before_refundable_credits,qwen-3.7-max,prompt_ambiguity,taxable_income_or_deductions,False,"It left taxable Social Security out of AGI but still subtracted the full $23,328 of benefits, and it used an outdated $1,000 standard deduction. It also applied a $12,000 age deduction that is fully phased out. It then submitted $2,453.71, which does not match its own computed $2,542.44." +us,scenario_114,state_income_tax_before_refundable_credits,qwen3.8-max,prompt_ambiguity,taxable_income_or_deductions,False,"It used an understated federal AGI of $80,164, a $9,000 standard deduction (the engine uses $8,750 when it counts neither its unlisted Part B premium nor its Virginia withholding estimate in federal SALT), and the full $12,000 age deduction, which $86,744 AFAGI phases out. It also invented $745.50 of nonrefundable credits." us,scenario_114,state_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. us,scenario_115,head_medicaid_eligible,claude-opus-4.7,llm_error,categorical_eligibility,False,"The model invented an Alabama aged/disabled Medicaid pathway for the head instead of determining whether PolicyEngine assigned an eligible category. The engine assigns medicaid_category = NONE, so comparing $18,708 of Social Security income with an asserted aged/disabled limit cannot produce eligibility." us,scenario_115,head_medicaid_eligible,claude-opus-4.8,llm_error,categorical_eligibility,False,"The model treated age, disability, low assets, and $1,953 of monthly income as sufficient for an Alabama aged/disabled Medicaid category. PolicyEngine assigns no Medicaid category, so its income-and-assets comparison was applied to a pathway the head does not qualify through." @@ -9604,55 +9805,56 @@ us,scenario_115,snap,claude-opus-4.8,llm_error,thresholds_rates,False,"The model us,scenario_115,snap,claude-opus-5,llm_error,thresholds_rates,False,"The model waived the gross-income test, excluded tax-exempt interest, and converted a negative allotment formula into an unsupported $142 monthly benefit. Total income of approximately $23,442 exceeds the applicable eligibility limit, and minimum-benefit rules cannot override that ineligibility." us,scenario_115,snap,claude-sonnet-5,llm_error,thresholds_rates,False,"The model correctly computed that the ordinary allotment formula yields $0 even after excluding tax-exempt interest, but then replaced that result with an unsupported $321 monthly minimum benefit. It also missed that approximately $23,442 of income exceeds the applicable SNAP eligibility threshold; minimum-allotment rules do not grant benefits after failure of eligibility." us,scenario_115,snap,qwen3.8-max,llm_error,taxable_income_or_deductions,False,"The model incorrectly reduced all countable income to zero through a standard medical deduction. The listed $250 of annual medical and over-the-counter expenses cannot erase approximately $23,442 of annual household income, which exceeds the applicable one-person SNAP eligibility limit." -us,scenario_115,state_income_tax_before_refundable_credits,claude-fable-5,llm_error,taxable_income_or_deductions,False,"The model treated the $4,734 of tax-exempt interest as non-taxable for Alabama and set Alabama AGI to zero. Alabama adds back federally exempt interest on non-Alabama obligations, so AGI is $4,734. After the $3,000 standard deduction and $1,500 exemption, $234 is taxed at 2% = $4.68." -us,scenario_115,state_income_tax_before_refundable_credits,claude-fable-5.1,llm_error,taxable_income_or_deductions,False,"The model said tax-exempt interest is not taxable in Alabama, so it found taxable income of zero. Alabama includes federally exempt interest in its own gross income, giving $4,734 of AGI. That leaves $234 taxable after the $3,000 standard deduction and $1,500 exemption, and tax of $4.68 at 2%." -us,scenario_115,state_income_tax_before_refundable_credits,claude-haiku-4.5,llm_error,taxable_income_or_deductions,False,"The model excluded the tax-exempt interest and also cited 'elderly exemptions' for age 77, which Alabama does not provide. With the $4,734 of interest included, the only deductions are the $3,000 standard deduction and $1,500 personal exemption, leaving $234 taxed at 2% = $4.68." -us,scenario_115,state_income_tax_before_refundable_credits,claude-haiku-5.5,llm_error,taxable_income_or_deductions,False,"The model excluded the tax-exempt interest and assumed Alabama's deductions for a 77-year-old cover all income. Alabama has no age-based increase to the standard deduction. The $3,000 standard deduction plus $1,500 exemption totals $4,500, which is $234 short of the $4,734 interest, so tax is $4.68." -us,scenario_115,state_income_tax_before_refundable_credits,claude-opus-4.7,llm_error,taxable_income_or_deductions,False,"The model said tax-exempt interest is not taxed in Alabama. Alabama's gross income includes the $4,734 of federally exempt interest. After the $4,500 of standard deduction plus personal exemption, $234 is taxable at 2% = $4.68." -us,scenario_115,state_income_tax_before_refundable_credits,claude-opus-4.8,llm_error,taxable_income_or_deductions,False,"The model set Alabama AGI to $0 by excluding both Social Security and tax-exempt interest. Only Social Security is excluded. The $4,734 of interest is Alabama AGI, leaving $234 taxable after the $3,000 standard deduction and $1,500 exemption, for tax of $4.68." -us,scenario_115,state_income_tax_before_refundable_credits,claude-opus-5,llm_error,taxable_income_or_deductions,False,"The model assumed Alabama does not tax federally tax-exempt interest. Alabama's own gross income includes the $4,734, which produces $234 of taxable income after the $4,500 of deductions and $4.68 of tax at 2%." -us,scenario_115,state_income_tax_before_refundable_credits,claude-opus-5.5,llm_error,taxable_income_or_deductions,False,"The model looked only at the Social Security exemption and never put the $4,734 of tax-exempt interest into Alabama income, even though Alabama taxes it. After the $3,000 standard deduction and $1,500 exemption, $234 is taxed at 2% = $4.68." -us,scenario_115,state_income_tax_before_refundable_credits,claude-sonnet-4.6,llm_error,taxable_income_or_deductions,False,"The model said tax-exempt interest is not in Alabama gross income. Alabama includes federally exempt interest, so AGI is $4,734, taxable income is $234 after the $3,000 standard deduction and $1,500 exemption, and tax is $4.68." -us,scenario_115,state_income_tax_before_refundable_credits,claude-sonnet-5,llm_error,taxable_income_or_deductions,False,"The model treated the $4,734 of tax-exempt interest as not subject to Alabama income tax. Alabama taxes it. After the $4,500 of standard deduction plus personal exemption, $234 remains and is taxed at 2% = $4.68." -us,scenario_115,state_income_tax_before_refundable_credits,claude-sonnet-5.5,llm_error,taxable_income_or_deductions,False,"The model started Alabama income from federal AGI of $0. Alabama computes its own gross income, which includes the $4,734 of federally exempt interest. That gives $234 of taxable income after the $3,000 standard deduction and $1,500 exemption, and $4.68 of tax." -us,scenario_115,state_income_tax_before_refundable_credits,deepseek-v4-flash-0731,llm_error,taxable_income_or_deductions,False,"The model excluded the tax-exempt interest and relied on 'elderly deductions' that Alabama does not have. With the $4,734 of interest included, only the $3,000 standard deduction and $1,500 exemption apply, leaving $234 taxed at 2% = $4.68." -us,scenario_115,state_income_tax_before_refundable_credits,deepseek-v4-pro,llm_error,taxable_income_or_deductions,False,"The model said tax-exempt interest is not taxed by Alabama. Alabama includes federally exempt interest in AGI, so $4,734 minus the $3,000 standard deduction and $1,500 exemption leaves $234, taxed at 2% = $4.68." -us,scenario_115,state_income_tax_before_refundable_credits,deepseek-v4-pro-0813,llm_error,taxable_income_or_deductions,False,"The model correctly included the interest in Alabama AGI but used a $4,500 standard deduction for a single filer over 65. Alabama's maximum single standard deduction is $3,000 with no age add-on, so total deductions are $4,500, which leaves $234 taxable and $4.68 of tax." -us,scenario_115,state_income_tax_before_refundable_credits,deepseek-v4.1-flash,llm_error,taxable_income_or_deductions,False,"The model excluded federally tax-exempt interest from Alabama income. Alabama taxes that interest, so AGI is $4,734. The $3,000 standard deduction and $1,500 exemption do not fully offset it, leaving $234 taxed at 2% = $4.68." -us,scenario_115,state_income_tax_before_refundable_credits,gemini-3-flash-preview,llm_error,taxable_income_or_deductions,False,"The model included the $4,734 of interest but assumed deductions of at least $5,000 for a single filer over 65. Alabama gives only the $3,000 single standard deduction plus the $1,500 personal exemption, with no age increase, so $234 is taxable at 2% = $4.68." -us,scenario_115,state_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,taxable_income_or_deductions,False,"The model said taxable income was below the threshold for tax without counting the $4,734 of tax-exempt interest that Alabama includes in AGI. After the $3,000 standard deduction and $1,500 exemption, $234 is taxable at 2% = $4.68." -us,scenario_115,state_income_tax_before_refundable_credits,gemini-3.1-pro-preview,llm_error,taxable_income_or_deductions,False,"The model applied only the Social Security exemption and left out the $4,734 of federally tax-exempt interest, which Alabama taxes. That interest exceeds the $4,500 of standard deduction plus exemption by $234, which produces $4.68 of tax." -us,scenario_115,state_income_tax_before_refundable_credits,gemini-3.5-flash,llm_error,taxable_income_or_deductions,False,"The model said tax-exempt interest is excluded in Alabama. Alabama's gross income includes it, so AGI is $4,734 and taxable income is $234 after the $3,000 standard deduction and $1,500 exemption, for tax of $4.68." -us,scenario_115,state_income_tax_before_refundable_credits,gemini-3.5-flash-lite,llm_error,taxable_income_or_deductions,False,"The model said income was below Alabama's tax threshold without counting the $4,734 of interest Alabama taxes. The $3,000 standard deduction plus $1,500 exemption leaves $234 taxable, so Alabama tax is $4.68." -us,scenario_115,state_income_tax_before_refundable_credits,gemini-3.6-flash,llm_error,taxable_income_or_deductions,False,"The model looked only at the Social Security exemption and missed that the $4,734 of federally tax-exempt interest is Alabama-taxable. After the $4,500 of deductions, $234 is taxed at 2% = $4.68." -us,scenario_115,state_income_tax_before_refundable_credits,gemini-3.7-flash,llm_error,taxable_income_or_deductions,False,"The model said the head had no other taxable income, ignoring that Alabama taxes the $4,734 of federally tax-exempt interest. That leaves $234 taxable after the $3,000 standard deduction and $1,500 exemption, for tax of $4.68." -us,scenario_115,state_income_tax_before_refundable_credits,gemini-3.8-flash,llm_error,taxable_income_or_deductions,False,"The model applied only the Social Security exemption and left the $4,734 of tax-exempt interest out of Alabama income. Alabama includes it, so $234 is taxable after deductions and tax is $4.68." -us,scenario_115,state_income_tax_before_refundable_credits,gemini-4-argon,llm_error,taxable_income_or_deductions,False,"The model said tax-exempt interest is not subject to Alabama income tax. Alabama includes federally exempt interest in AGI, so the $4,734 less the $3,000 standard deduction and $1,500 exemption leaves $234, taxed at 2% = $4.68." -us,scenario_115,state_income_tax_before_refundable_credits,glm-5.2,llm_error,taxable_income_or_deductions,False,"The model said Alabama exempts federally tax-exempt interest and set Alabama AGI to $0. Alabama only exempts interest on its own obligations, so the $4,734 is AGI, which yields $234 of taxable income and $4.68 of tax." -us,scenario_115,state_income_tax_before_refundable_credits,glm-5.3,llm_error,taxable_income_or_deductions,False,"The model left tax-exempt interest out of the Alabama AGI base. Alabama AGI includes the $4,734, and after the $3,000 standard deduction and $1,500 exemption, $234 is taxed at 2% = $4.68." -us,scenario_115,state_income_tax_before_refundable_credits,gpt-5.4-mini,llm_error,taxable_income_or_deductions,False,"The model treated Social Security and tax-exempt interest as the only income and found no Alabama-taxable income. Alabama taxes the $4,734 of interest, which leaves $234 above the $4,500 of deductions and produces $4.68 of tax." -us,scenario_115,state_income_tax_before_refundable_credits,gpt-5.4-nano,llm_error,taxable_income_or_deductions,False,"The model said taxable income after deductions was effectively zero. Alabama's $3,000 standard deduction plus $1,500 personal exemption total $4,500, which is $234 short of the $4,734 of Alabama-taxable interest, so tax is $4.68 at 2%." -us,scenario_115,state_income_tax_before_refundable_credits,gpt-5.5,llm_error,taxable_income_or_deductions,False,"The model listed no taxable Alabama income after the Social Security exemption and missed that the $4,734 of federally tax-exempt interest is Alabama AGI. After the $4,500 of deductions, $234 is taxed at 2% = $4.68." -us,scenario_115,state_income_tax_before_refundable_credits,gpt-5.6-luna,llm_error,taxable_income_or_deductions,False,"The model based Alabama tax on having no federal taxable income. Alabama computes its own gross income, which includes the $4,734 of federally exempt interest, so $234 is taxable after deductions and tax is $4.68." -us,scenario_115,state_income_tax_before_refundable_credits,gpt-5.6-sol,llm_error,taxable_income_or_deductions,False,"The model said the tax-exempt interest produces no Alabama taxable income. Alabama includes that interest in AGI, and the $4,734 exceeds the $3,000 standard deduction plus $1,500 exemption by $234, giving $4.68 of tax." -us,scenario_115,state_income_tax_before_refundable_credits,gpt-6-astra,llm_error,taxable_income_or_deductions,False,"The model found no state-taxable income after excluding Social Security and missed that Alabama taxes the $4,734 of federally exempt interest. That leaves $234 of taxable income after deductions and $4.68 of tax." -us,scenario_115,state_income_tax_before_refundable_credits,gpt-6-luna,llm_error,taxable_income_or_deductions,False,"The model said no other taxable income was reported, overlooking that the $4,734 of tax-exempt interest is Alabama AGI. After the $3,000 standard deduction and $1,500 exemption, $234 is taxed at 2% = $4.68." -us,scenario_115,state_income_tax_before_refundable_credits,gpt-6-sol,llm_error,taxable_income_or_deductions,False,"The model said the tax-exempt interest produces no taxable state income. Alabama taxes federally exempt interest, so $4,734 less $4,500 of deductions leaves $234, taxed at 2% = $4.68." -us,scenario_115,state_income_tax_before_refundable_credits,gpt-6.1-sol,llm_error,taxable_income_or_deductions,False,"The model treated the tax-exempt interest as producing no Alabama taxable income. Alabama includes the $4,734 in AGI, which leaves $234 taxable after the standard deduction and personal exemption and $4.68 of tax." -us,scenario_115,state_income_tax_before_refundable_credits,grok-4.3,llm_error,taxable_income_or_deductions,False,"The model applied the Social Security exemption and said there was no other taxable income, ignoring the $4,734 of federally tax-exempt interest that Alabama taxes. That interest exceeds the $4,500 of deductions by $234, giving $4.68 of tax." -us,scenario_115,state_income_tax_before_refundable_credits,grok-4.5,llm_error,taxable_income_or_deductions,False,"The model said that even with the interest added, Alabama's deductions for a single filer over 65 would fully offset it. Alabama has no age-65 increase: the $3,000 standard deduction plus $1,500 exemption is $4,500, which leaves $234 of the $4,734 taxable at 2% = $4.68." -us,scenario_115,state_income_tax_before_refundable_credits,grok-4.6,llm_error,taxable_income_or_deductions,False,"The model started from federal AGI of $0 and never added the $4,734 of federally exempt interest that Alabama includes in its gross income. After the $3,000 standard deduction and $1,500 exemption, $234 is taxed at 2% = $4.68." -us,scenario_115,state_income_tax_before_refundable_credits,grok-4.7,llm_error,taxable_income_or_deductions,False,"The model kept the interest out of Alabama AGI because no out-of-state bond amount was identified. Alabama taxes all of the $4,734 of federally exempt interest here, which leaves $234 taxable after the $4,500 of deductions and $4.68 of tax." -us,scenario_115,state_income_tax_before_refundable_credits,grok-build-0.1,llm_error,taxable_income_or_deductions,False,"The model assumed Alabama's deductions are large enough to cover the $4,734 of interest. The $3,000 single standard deduction plus $1,500 exemption total only $4,500, leaving $234 taxed at 2% = $4.68." -us,scenario_115,state_income_tax_before_refundable_credits,inkling,llm_error,taxable_income_or_deductions,False,"The model said the standard deduction and personal exemption reduce the added-back interest to zero. Together they total $4,500, which is less than the $4,734 of interest, so $234 is taxable and tax is $4.68." -us,scenario_115,state_income_tax_before_refundable_credits,kimi-k2.6,llm_error,taxable_income_or_deductions,False,"The model treated the $4,734 of tax-exempt interest as not taxable under Alabama law. Alabama includes it in AGI, which gives $234 of taxable income after the $3,000 standard deduction and $1,500 exemption and $4.68 of tax." -us,scenario_115,state_income_tax_before_refundable_credits,kimi-k3,llm_error,taxable_income_or_deductions,False,"The model included the interest but assumed the standard deduction plus exemption is at least $5,500. Alabama's maximum single standard deduction is $3,000, so the total is $4,500, leaving $234 taxable at 2% = $4.68." -us,scenario_115,state_income_tax_before_refundable_credits,minimax-m3,llm_error,state_local_rule,False,"The model said Alabama has no state income tax, which is false: Alabama has a graduated income tax starting at 2%. The $4,734 of Alabama-taxable interest less the $3,000 standard deduction and $1,500 exemption leaves $234, taxed at $4.68." -us,scenario_115,state_income_tax_before_refundable_credits,muse-spark-1.3,llm_error,taxable_income_or_deductions,False,"The model treated the tax-exempt interest as nontaxable and set Alabama AGI to zero. Alabama includes the $4,734 in AGI, which leaves $234 taxable after deductions and $4.68 of tax." -us,scenario_115,state_income_tax_before_refundable_credits,muse-wonder,llm_error,taxable_income_or_deductions,False,"The model said no Alabama-taxable income was listed and missed that the $4,734 of federally tax-exempt interest is Alabama AGI. After the $3,000 standard deduction and $1,500 exemption, $234 is taxed at 2% = $4.68." -us,scenario_115,state_income_tax_before_refundable_credits,ox-alpha,llm_error,taxable_income_or_deductions,False,"The model said Alabama exempts federally tax-exempt interest. Alabama exempts only interest on its own obligations, so the $4,734 is AGI, taxable income is $234 after deductions, and tax is $4.68." -us,scenario_115,state_income_tax_before_refundable_credits,qwen-3.7-max,llm_error,taxable_income_or_deductions,False,"The model called the $4,734 of tax-exempt interest not taxable in Alabama. Alabama includes it in AGI, and after the $3,000 standard deduction and $1,500 exemption, $234 is taxed at 2% = $4.68." -us,scenario_115,state_income_tax_before_refundable_credits,qwen3.8-max,llm_error,taxable_income_or_deductions,False,"The model said taxable income is $0 after the standard deduction. Alabama AGI is the $4,734 of federally exempt interest, and the $3,000 standard deduction plus $1,500 exemption leave $234 taxable at 2% = $4.68." +us,scenario_115,state_income_tax_before_refundable_credits,claude-fable-5,llm_error,state_local_rule,False,"It assumed the $4,734 of federally tax-exempt interest is also exempt in Alabama. Alabama taxes interest on non-Alabama obligations, so Alabama AGI is $4,734. After the $3,000 standard deduction and $1,500 exemption, $234 is taxable at 2%, giving $4.68." +us,scenario_115,state_income_tax_before_refundable_credits,claude-fable-5.1,llm_error,state_local_rule,False,"It treated tax-exempt interest as untaxed in Alabama. Alabama has no federal muni exclusion, so the $4,734 is Alabama AGI. Subtracting the $4,500 of combined standard deduction and exemption leaves $234, taxed at 2% for $4.68." +us,scenario_115,state_income_tax_before_refundable_credits,claude-haiku-4.5,llm_error,state_local_rule,False,"It excluded the tax-exempt interest from Alabama income and assumed extra exemptions for the elderly. Alabama includes the $4,734 of interest in AGI and gives no age-based extra deduction. Only $3,000 plus $1,500 applies, leaving $234 taxable and $4.68 of tax." +us,scenario_115,state_income_tax_before_refundable_credits,claude-haiku-5.5,llm_error,state_local_rule,False,"It assumed tax-exempt interest is excluded and that the deductions for a 77-year-old exceed the income. Alabama taxes the $4,734 of interest, and the $3,000 standard deduction plus $1,500 exemption leave $234 taxable. At 2%, that is $4.68." +us,scenario_115,state_income_tax_before_refundable_credits,claude-opus-4.7,llm_error,state_local_rule,False,"It treated tax-exempt interest as non-taxable in Alabama. Alabama gross income includes interest on other states' obligations, so AGI is $4,734. After $4,500 of deductions and exemption, $234 is taxed at 2%, giving $4.68." +us,scenario_115,state_income_tax_before_refundable_credits,claude-opus-4.8,llm_error,state_local_rule,False,"It set Alabama AGI to $0 by carrying over the federal exclusion for tax-exempt interest. Alabama adds that $4,734 back. The $3,000 standard deduction and $1,500 exemption leave $234 taxable, for $4.68 at 2%." +us,scenario_115,state_income_tax_before_refundable_credits,claude-opus-5,llm_error,state_local_rule,False,"It assumed Alabama does not tax tax-exempt interest. Alabama includes interest on non-Alabama obligations, so the $4,734 is Alabama AGI. Subtracting $4,500 leaves $234 taxable at 2%, giving $4.68." +us,scenario_115,state_income_tax_before_refundable_credits,claude-opus-5.5,llm_error,state_local_rule,False,"It looked only at the Social Security exemption and said there was no other taxable income. It ignored the $4,734 of tax-exempt interest, which Alabama includes in AGI. After the $3,000 standard deduction and $1,500 exemption, $234 is taxed at 2% for $4.68." +us,scenario_115,state_income_tax_before_refundable_credits,claude-sonnet-4.6,llm_error,state_local_rule,False,"It stated that tax-exempt interest is not included in Alabama gross income. Alabama taxes interest on obligations of other states, so AGI is $4,734. That leaves $234 taxable after $4,500 of deductions and exemption, for $4.68 of tax." +us,scenario_115,state_income_tax_before_refundable_credits,claude-sonnet-5,llm_error,state_local_rule,False,"It treated the $4,734 of tax-exempt interest as not subject to Alabama tax. Alabama does not follow the federal muni exclusion. After the $3,000 standard deduction and $1,500 exemption, $234 is taxable at 2%, giving $4.68." +us,scenario_115,state_income_tax_before_refundable_credits,claude-sonnet-5.5,llm_error,state_local_rule,False,"It started from federal AGI of $0 and never added back tax-exempt interest. Alabama adds back the $4,734, which leaves $234 taxable after $4,500 of deductions and exemption. At 2%, that is $4.68." +us,scenario_115,state_income_tax_before_refundable_credits,deepseek-v4-flash-0731,llm_error,state_local_rule,False,"It excluded tax-exempt interest and assumed deductions for the elderly. Alabama includes the $4,734 of interest in AGI and gives no age-based deduction. Only the $3,000 standard deduction and $1,500 exemption apply, leaving $234 taxed at 2% for $4.68." +us,scenario_115,state_income_tax_before_refundable_credits,deepseek-v4-pro,llm_error,state_local_rule,False,"It said tax-exempt interest is not taxed in Alabama. Alabama taxes interest on non-Alabama obligations, so AGI is $4,734 and taxable income is $234 after $4,500 of deductions. At 2%, the tax is $4.68." +us,scenario_115,state_income_tax_before_refundable_credits,deepseek-v4-pro-0813,llm_error,thresholds_rates,False,"It correctly considered including the interest, but it used a $4,500 standard deduction for filers 65 and older plus a $1,500 exemption. Alabama has no age-based standard deduction: the single standard deduction is $3,000 at this AGI. With the $1,500 exemption, total deductions are $4,500, leaving $234 taxable and $4.68 of tax." +us,scenario_115,state_income_tax_before_refundable_credits,deepseek-v4.1-flash,llm_error,state_local_rule,False,"It claimed Alabama excludes federally tax-exempt interest. Alabama includes interest on other states' obligations, so the $4,734 is Alabama AGI. The $3,000 standard deduction and $1,500 exemption leave $234 taxable, giving $4.68." +us,scenario_115,state_income_tax_before_refundable_credits,gemini-3-flash-preview,llm_error,thresholds_rates,False,"It included the $4,734 but claimed the standard deduction plus exemption is at least $5,000 for a single filer over 65. Alabama gives no age add-on, so the total is $3,000 plus $1,500, or $4,500. That leaves $234 taxed at 2%, for $4.68." +us,scenario_115,state_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,state_local_rule,False,"It cited only the Social Security exemption and assumed income was below the filing threshold. The $4,734 of tax-exempt interest is Alabama AGI, which exceeds the $4,500 of combined deductions by $234. That $234 is taxed at 2%, giving $4.68." +us,scenario_115,state_income_tax_before_refundable_credits,gemini-3.1-pro-preview,llm_error,state_local_rule,False,"It concluded there was no taxable income from the Social Security exemption alone. It ignored that Alabama taxes the $4,734 of tax-exempt interest. After $4,500 of deductions, $234 is taxable at 2%, for $4.68." +us,scenario_115,state_income_tax_before_refundable_credits,gemini-3.5-flash,llm_error,state_local_rule,False,"It treated tax-exempt interest as excluded in Alabama. Alabama includes interest on non-Alabama obligations, so AGI is $4,734 and taxable income is $234 after the $3,000 standard deduction and $1,500 exemption. At 2%, the tax is $4.68." +us,scenario_115,state_income_tax_before_refundable_credits,gemini-3.5-flash-lite,llm_error,state_local_rule,False,"It asserted that taxable income was below the threshold without counting the $4,734 of tax-exempt interest, which Alabama taxes. That interest exceeds the $4,500 of combined deductions by $234, which is taxed at 2% for $4.68." +us,scenario_115,state_income_tax_before_refundable_credits,gemini-3.6-flash,llm_error,state_local_rule,False,"It looked only at the Social Security exemption and set taxable income to zero. It ignored the $4,734 of tax-exempt interest, which Alabama includes in AGI. After $4,500 of deductions, $234 is taxed at 2%, giving $4.68." +us,scenario_115,state_income_tax_before_refundable_credits,gemini-3.7-flash,llm_error,state_local_rule,False,"It said the head has no other taxable income, but Alabama taxes the $4,734 of federally tax-exempt interest. After the $3,000 standard deduction and $1,500 exemption, $234 is taxable at 2%, for $4.68." +us,scenario_115,state_income_tax_before_refundable_credits,gemini-3.8-flash,llm_error,state_local_rule,False,"It treated the Social Security exemption as eliminating all taxable income and ignored the $4,734 of tax-exempt interest included in Alabama AGI. That AGI minus $4,500 of deductions leaves $234, taxed at 2% for $4.68." +us,scenario_115,state_income_tax_before_refundable_credits,gemini-4-argon,llm_error,state_local_rule,False,"It stated that tax-exempt interest is not subject to Alabama tax. Alabama includes interest on non-Alabama obligations in gross income, so AGI is $4,734 and taxable income is $234 after $4,500 of deductions. At 2%, that is $4.68." +us,scenario_115,state_income_tax_before_refundable_credits,glm-5.2,llm_error,state_local_rule,False,"It claimed Alabama exempts federally tax-exempt interest and set AGI to $0. Alabama does not follow that exclusion, so AGI is $4,734. After the $3,000 standard deduction and $1,500 exemption, $234 is taxed at 2%, giving $4.68." +us,scenario_115,state_income_tax_before_refundable_credits,glm-5.3,llm_error,state_local_rule,False,"It left the tax-exempt interest out of the Alabama AGI base. Alabama includes that $4,734. Subtracting the $3,000 standard deduction and $1,500 exemption leaves $234, taxed at 2% for $4.68." +us,scenario_115,state_income_tax_before_refundable_credits,gpt-5.4-mini,llm_error,state_local_rule,False,"It treated tax-exempt interest as non-Alabama-taxable. Alabama taxes interest on other states' obligations, so AGI is $4,734 and taxable income is $234 after $4,500 of deductions. At 2%, the tax is $4.68." +us,scenario_115,state_income_tax_before_refundable_credits,gpt-5.4-nano,llm_error,state_local_rule,False,"It treated taxable income as effectively zero and never put the $4,734 of tax-exempt interest into Alabama AGI. Alabama taxes that interest. After the $3,000 standard deduction and $1,500 exemption, $234 remains, taxed at 2% for $4.68." +us,scenario_115,state_income_tax_before_refundable_credits,gpt-5.5,llm_error,state_local_rule,False,"It found no taxable Alabama income after the Social Security exemption. It missed that Alabama includes the $4,734 of tax-exempt interest in AGI, which exceeds the $4,500 of deductions and exemption by $234. At 2%, that is $4.68." +us,scenario_115,state_income_tax_before_refundable_credits,gpt-5.6-luna,llm_error,state_local_rule,False,"It assumed tax-exempt interest produces no Alabama taxable income. Alabama adds the $4,734 into AGI, leaving $234 taxable after the $3,000 standard deduction and $1,500 exemption. At 2%, the tax is $4.68." +us,scenario_115,state_income_tax_before_refundable_credits,gpt-5.6-sol,llm_error,state_local_rule,False,"It said the tax-exempt interest does not produce Alabama taxable income. Alabama taxes interest on non-Alabama obligations, so $4,734 of AGI minus $4,500 of deductions leaves $234. At 2%, that is $4.68." +us,scenario_115,state_income_tax_before_refundable_credits,gpt-6-astra,llm_error,state_local_rule,False,"It found no state-taxable income because it ignored that Alabama includes the $4,734 of federally tax-exempt interest in AGI. After $4,500 of deductions, $234 is taxed at 2%, giving $4.68." +us,scenario_115,state_income_tax_before_refundable_credits,gpt-6-luna,llm_error,state_local_rule,False,"It reported no other taxable income besides the exempt Social Security. The $4,734 of tax-exempt interest is Alabama-taxable. That leaves $234 after the $3,000 standard deduction and $1,500 exemption, taxed at 2% for $4.68." +us,scenario_115,state_income_tax_before_refundable_credits,gpt-6-sol,llm_error,state_local_rule,False,"It treated the tax-exempt interest as not producing Alabama taxable income. Alabama does not follow the federal muni exclusion, so AGI is $4,734 and taxable income is $234. At 2%, the tax is $4.68." +us,scenario_115,state_income_tax_before_refundable_credits,gpt-6.1-sol,llm_error,state_local_rule,False,"It said the tax-exempt interest produces no taxable income. Alabama includes that $4,734 in AGI, which exceeds the $4,500 of combined standard deduction and exemption by $234. At 2%, that is $4.68." +us,scenario_115,state_income_tax_before_refundable_credits,gpt-6.1-terra,llm_error,state_local_rule,False,"It found no taxable state income because it never included the $4,734 of tax-exempt interest, which Alabama taxes. After the $3,000 standard deduction and $1,500 exemption, $234 is taxed at 2%, giving $4.68." +us,scenario_115,state_income_tax_before_refundable_credits,grok-4.3,llm_error,state_local_rule,False,"It claimed there is no taxable income other than the exempt Social Security. It ignored the $4,734 of tax-exempt interest included in Alabama AGI, which leaves $234 taxable after $4,500 of deductions. At 2%, that is $4.68." +us,scenario_115,state_income_tax_before_refundable_credits,grok-4.5,llm_error,thresholds_rates,False,"It considered adding back the interest but assumed the deductions for a single filer age 65 or older fully offset $4,734. Alabama gives no age-based increase: the $3,000 standard deduction and $1,500 exemption total $4,500. That leaves $234 taxed at 2%, for $4.68." +us,scenario_115,state_income_tax_before_refundable_credits,grok-4.6,llm_error,state_local_rule,False,"It started from federal AGI of $0 and never added back the tax-exempt interest. Alabama includes that $4,734. The $3,000 standard deduction and $1,500 exemption then leave $234, taxed at 2% for $4.68." +us,scenario_115,state_income_tax_before_refundable_credits,grok-4.7,llm_error,state_local_rule,False,"It treated the unspecified tax-exempt interest as Alabama-source and therefore exempt. Alabama AGI includes the $4,734, so taxable income is $234 after $4,500 of deductions. At 2%, that is $4.68." +us,scenario_115,state_income_tax_before_refundable_credits,grok-build-0.1,llm_error,thresholds_rates,False,"It assumed exemptions and deductions would be enough to cover the $4,734 of interest if included. Alabama allows only a $3,000 standard deduction and a $1,500 exemption, $4,500 in total. That leaves $234 taxable and $4.68 of tax." +us,scenario_115,state_income_tax_before_refundable_credits,inkling,llm_error,thresholds_rates,False,"It added back the tax-exempt interest but wrongly concluded that the standard deduction and personal exemption reduce taxable income to $0. They total only $4,500 ($3,000 plus $1,500), leaving $234 taxed at 2%, for $4.68." +us,scenario_115,state_income_tax_before_refundable_credits,kimi-k2.6,llm_error,state_local_rule,False,"It stated that tax-exempt interest is not taxable under Alabama law. Alabama includes interest on non-Alabama obligations, so AGI is $4,734 and taxable income is $234 after $4,500 of deductions. At 2%, that is $4.68." +us,scenario_115,state_income_tax_before_refundable_credits,kimi-k3,llm_error,thresholds_rates,False,"It added back the interest but claimed the standard deduction plus $1,500 exemption is at least $5,500. Alabama's single standard deduction at this AGI is $3,000, so the total is $4,500. That leaves $234 taxed at 2%, for $4.68." +us,scenario_115,state_income_tax_before_refundable_credits,minimax-m3,llm_error,state_local_rule,False,"It claimed Alabama has no state income tax. Alabama levies a graduated 2%, 4%, and 5% income tax. Here, $4,734 of Alabama AGI less $4,500 of deductions gives $234 taxed at 2%, or $4.68." +us,scenario_115,state_income_tax_before_refundable_credits,muse-spark-1.3,llm_error,state_local_rule,False,"It treated tax-exempt interest as nontaxable for Alabama and used federal AGI of $0. Alabama adds back the $4,734, leaving $234 taxable after $4,500 of deductions. At 2%, that is $4.68." +us,scenario_115,state_income_tax_before_refundable_credits,muse-wonder,llm_error,state_local_rule,False,"It found no Alabama-taxable income besides Social Security. It missed that Alabama includes the $4,734 of federally tax-exempt interest in AGI. After the $3,000 standard deduction and $1,500 exemption, $234 is taxed at 2%, for $4.68." +us,scenario_115,state_income_tax_before_refundable_credits,ox-alpha,llm_error,state_local_rule,False,"It stated that Alabama exempts federally tax-exempt interest. Alabama taxes interest on other states' obligations, so AGI is $4,734 rather than $0. Taxable income is $234 after $4,500 of deductions, giving $4.68." +us,scenario_115,state_income_tax_before_refundable_credits,qwen-3.7-max,llm_error,state_local_rule,False,"It labeled the $4,734 of tax-exempt interest not taxable in Alabama. Alabama includes it in AGI. After the $3,000 standard deduction and $1,500 exemption, $234 remains, taxed at 2% for $4.68." +us,scenario_115,state_income_tax_before_refundable_credits,qwen3.8-max,llm_error,thresholds_rates,False,"It asserted that taxable income after the standard deduction is $0. With the $4,734 of interest in Alabama AGI, the $3,000 standard deduction and $1,500 exemption total only $4,500. That leaves $234 taxed at 2%, for $4.68." us,scenario_115,tanf,kimi-k2.6,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. us,scenario_116,snap,qwen3.8-max,llm_error,categorical_eligibility,False,"The model improperly awarded a SNAP minimum allotment after its own benefit calculation reduced the regular allotment below zero, even though the household fails the gross-income eligibility test. It also submitted $6,804 despite stating an annual result of $3,402, doubling its own incorrectly calculated amount." us,scenario_116,spouse_medicaid_eligible,claude-haiku-4.5,llm_error,categorical_eligibility,False,"The model itself said the $52,800 in veterans benefits exceeds Florida's disabled-adult income limit, then answered eligible anyway because Florida 'typically provides expanded Medicaid' and has unnamed 'special provisions'. Florida is a non-expansion state with no such override. The spouse gets no SSI and fails the aged/disabled income test, so no category applies." @@ -9669,60 +9871,112 @@ us,scenario_117,child3_early_head_start_eligible,gpt-5.4-mini,llm_error,categori us,scenario_117,child3_early_head_start_eligible,kimi-k2.6,llm_error,categorical_eligibility,False,"The model treated remaining under age 3 throughout the year as sufficient to qualify as a participant. It omitted the required low-income condition, and this household's approximately $250,733 income is above the qualifying threshold." us,scenario_117,child3_head_start_eligible,gpt-5.4-mini,llm_error,categorical_eligibility,False,"The model treated age 2 as sufficient for Head Start eligibility and omitted the income-eligibility test. The household's approximately $250,733 income exceeds the poverty-based Head Start limit, and no other qualifying pathway applies." us,scenario_117,child3_wic_eligible,gpt-5.4-mini,llm_error,thresholds_rates,False,"The model treated age under five as sufficient for WIC eligibility and omitted the separate income test. Although Child 3 meets the categorical age rule, household income exceeds the 185% federal-poverty-guideline threshold for a five-person household, yielding no WIC eligibility." -us,scenario_117,federal_income_tax_before_refundable_credits,claude-fable-5,prompt_ambiguity,taxable_income_or_deductions,False,"It phased out the overtime deduction starting at $150,000, which is the single-filer threshold, and cut it to $15,185. Joint filers start phasing out at $300,000, so the full $25,000 applies. It also dropped the taxable $2,589 state refund, missed the $2,000 non-itemizer charitable deduction, and subtracted a $1,200 CDCC even though Head has no earned income." -us,scenario_117,federal_income_tax_before_refundable_credits,claude-fable-5.1,prompt_ambiguity,taxable_income_or_deductions,False,"It reduced the overtime deduction by 10% of MAGI over $150,000, leaving $14,927. The joint phase-out starts at $300,000, so the full $25,000 is allowed. It also itemized at $33,088 instead of taking the $32,200 standard deduction plus the $2,000 non-itemizer charitable deduction, which comes to $34,200 and is larger. Together these overstated taxable income by about $11,200." -us,scenario_117,federal_income_tax_before_refundable_credits,claude-haiku-4.5,prompt_ambiguity,taxable_income_or_deductions,False,"It added the $35,525 FLSA overtime premium on top of the $248,675 wages, which already include it, instead of taking a $25,000 overtime deduction. It also subtracted charity and employee business expenses above the line and used an outdated $29,200 standard deduction. Its child credit reasoning is garbled ('$25,000 × 3'), and it never subtracted the $6,600 CTC." -us,scenario_117,federal_income_tax_before_refundable_credits,claude-haiku-5.5,prompt_ambiguity,taxable_income_or_deductions,False,"It said tax was well above zero but submitted a placeholder of 0 without doing the calculation. The correct figure is $191,533.36 of taxable income, $31,561.34 of tax, and $24,961.34 after the $6,600 CTC." -us,scenario_117,federal_income_tax_before_refundable_credits,claude-opus-4.7,prompt_ambiguity,taxable_income_or_deductions,False,"It made up about $35,070 of mortgage interest from the loan balance, although no interest paid was listed, and assumed $10,000 of SALT. It left out the $25,000 qualified-overtime deduction entirely and used 2025 brackets. It also treated the 16-year-old as a $500 ODC dependent and used $2,000 per child, when all three children get the $2,200 CTC. Finally, it claimed a $600 CDCC despite Head having no earnings." -us,scenario_117,federal_income_tax_before_refundable_credits,claude-opus-4.8,prompt_ambiguity,taxable_income_or_deductions,False,"Its reasoning ends at about $25,972, but it submitted $47,714, a number that matches none of its own steps. That reasoning was also wrong: it made up $20,000 of mortgage interest and $10,000 of SALT, left out the $25,000 overtime deduction, used $2,000 per child for the CTC, and claimed a CDCC that Head's zero earnings rule out." -us,scenario_117,federal_income_tax_before_refundable_credits,claude-opus-5,prompt_ambiguity,taxable_income_or_deductions,False,"It made up about $32,000 of mortgage interest plus SALT, giving about $80,000 of itemized deductions, and then also subtracted the full $35,525 overtime premium instead of the $25,000 cap. That pushed taxable income down to about $135,000. It also used a $2,000-per-child CTC and claimed a $1,200 CDCC, which Head's zero earned income does not allow." -us,scenario_117,federal_income_tax_before_refundable_credits,claude-opus-5.5,prompt_ambiguity,taxable_income_or_deductions,False,"It itemized $33,186 because that beat the bare $32,200 standard deduction. It overlooked the 2026 $2,000 charitable deduction for non-itemizing joint filers, which brings the standard path to $34,200. Taxable income came out $1,014 too high, at $192,548, which raised tax by $223." -us,scenario_117,federal_income_tax_before_refundable_credits,claude-sonnet-4.6,prompt_ambiguity,taxable_income_or_deductions,False,"It left out the $25,000 qualified-overtime deduction and the $2,000 non-itemizer charitable deduction, and used a $30,000 standard deduction with 2025 brackets. That gave $220,734 of taxable income instead of $191,533. It also used $2,000 per child for the CTC instead of $2,200 and subtracted a $1,200 CDCC, even though Head has no earned income." -us,scenario_117,federal_income_tax_before_refundable_credits,claude-sonnet-5,prompt_ambiguity,taxable_income_or_deductions,False,"It made up $32,000 of mortgage interest and $10,000 of SALT, left out the $25,000 overtime deduction, used $2,000 per child for the CTC, and claimed a $1,200 CDCC, reaching about $22,630. It then submitted $62,700, which contradicts its own calculation." -us,scenario_117,federal_income_tax_before_refundable_credits,claude-sonnet-5.5,prompt_ambiguity,taxable_income_or_deductions,False,"It allowed only $12,500 of overtime deduction, which is the single-filer cap. Joint filers get $25,000 when MAGI is under $300,000. It also itemized at about $35,400 instead of using the standard path ($32,200 plus the $2,000 charitable deduction), so taxable income was $202,834 instead of $191,533." -us,scenario_117,federal_income_tax_before_refundable_credits,deepseek-v4-flash-0731,prompt_ambiguity,taxable_income_or_deductions,False,"It made up $32,565 of mortgage interest and left out the $25,000 qualified-overtime deduction. It also allowed only $900 of nonrefundable CTC instead of the full $6,600 (3 × $2,200), which the tax liability easily absorbs, and claimed a $1,200 CDCC that Head's zero earnings rule out." -us,scenario_117,federal_income_tax_before_refundable_credits,deepseek-v4-pro,prompt_ambiguity,taxable_income_or_deductions,False,"It used made-up 15%, 25%, and 28% brackets instead of the 2026 joint schedule of 10%, 12%, and 22%. It left out the $25,000 overtime deduction and treated the CTC as fully phased out, even though AGI is far below the $400,000 joint threshold and three children qualify for $2,200 each." -us,scenario_117,federal_income_tax_before_refundable_credits,deepseek-v4-pro-0813,prompt_ambiguity,taxable_income_or_deductions,False,"It excluded the entire $35,525 overtime premium from AGI. The rule is a deduction capped at $25,000 for joint filers. It also itemized instead of using the $34,200 standard path and used $2,000 per child for the CTC instead of $2,200." -us,scenario_117,federal_income_tax_before_refundable_credits,deepseek-v4.1-flash,prompt_ambiguity,taxable_income_or_deductions,False,"It left out the $25,000 qualified-overtime deduction and the $2,000 non-itemizer charitable deduction, and used a $31,500 standard deduction. It also counted only $600 of the CTC as nonrefundable. The full $6,600 offsets tax first because liability far exceeds it." -us,scenario_117,federal_income_tax_before_refundable_credits,gemini-3-flash-preview,prompt_ambiguity,taxable_income_or_deductions,False,"It assumed the TCJA expired in 2026, applying $25,000 of personal exemptions, pre-TCJA rates, and a $1,000-per-child CTC phased down to $3,000. Under the 2026 law the reference applies, the household gets the $32,200 standard deduction, the $25,000 overtime deduction, the 10/12/22% brackets, and a $6,600 CTC. It also claimed a $1,200 CDCC, which Head's zero earnings rule out." -us,scenario_117,federal_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,prompt_ambiguity,taxable_income_or_deductions,False,"Its $46,522 is about $21,500 too high. That matches taxing nearly all of the $250,733 AGI after only a standard deduction, with no $25,000 overtime deduction, no $2,000 charitable deduction, and no full $6,600 CTC subtracted." -us,scenario_117,federal_income_tax_before_refundable_credits,gemini-3.1-pro-preview,prompt_ambiguity,taxable_income_or_deductions,False,"It used pre-TCJA 2026 rules, with exemptions, higher brackets, and a $1,000 CTC, instead of the 2026 law with the $32,200 standard deduction, the $25,000 overtime deduction, and the $2,200-per-child CTC. It also applied a CDCC that Head's lack of earned income rules out." -us,scenario_117,federal_income_tax_before_refundable_credits,gemini-3.5-flash,prompt_ambiguity,taxable_income_or_deductions,False,"It assumed the TCJA expired, so it used personal exemptions, higher brackets, and a $1,000 CTC that it treated as fully phased out. Under 2026 law all three children qualify for the $2,200 CTC with no phase-out below $400,000, and the $25,000 overtime deduction applies." -us,scenario_117,federal_income_tax_before_refundable_credits,gemini-3.5-flash-lite,prompt_ambiguity,taxable_income_or_deductions,False,"It gave no derivation. Its $35,283 is about $10,300 too high, which matches leaving out the $25,000 qualified-overtime deduction and not fully subtracting the $6,600 CTC from $191,533 of correct taxable income." -us,scenario_117,federal_income_tax_before_refundable_credits,gemini-3.6-flash,prompt_ambiguity,taxable_income_or_deductions,False,"Its $26,521.84 is $1,560 too high, which equals about $7,100 of extra taxable income at 22% or a CTC below $6,600. It cited a CTC phase-out, but none applies because AGI is far below the $400,000 joint threshold. It also did not apply the full $25,000 overtime deduction and the $2,000 charitable deduction." -us,scenario_117,federal_income_tax_before_refundable_credits,gemini-3.7-flash,prompt_ambiguity,taxable_income_or_deductions,False,"Its $41,320 is about $16,400 too high. That matches leaving out the $25,000 qualified-overtime deduction and the $2,000 charitable deduction and not subtracting the full $6,600 CTC, which together put taxable income and net tax far above the correct $191,533 and $24,961." -us,scenario_117,federal_income_tax_before_refundable_credits,gemini-3.8-flash,prompt_ambiguity,taxable_income_or_deductions,False,"It dropped the taxable $2,589 state refund, using AGI of $248,145. More importantly, it did not take the $25,000 qualified-overtime deduction, which is why its $33,816 is about $8,900 above the reference." -us,scenario_117,federal_income_tax_before_refundable_credits,glm-5.2,prompt_ambiguity,taxable_income_or_deductions,False,"It left out the $25,000 qualified-overtime deduction and the $2,000 non-itemizer charitable deduction and used a $31,000 standard deduction, giving $219,734 of taxable income instead of $191,533. It also used $2,000 per child for the CTC instead of $2,200." -us,scenario_117,federal_income_tax_before_refundable_credits,glm-5.3,prompt_ambiguity,taxable_income_or_deductions,False,"It left out the $25,000 overtime deduction, so taxable income was $215,834. It also allowed only $500 per child as nonrefundable CTC, when the whole $2,200 per child offsets liability first, and claimed a $1,200 CDCC even though Head has no earned income." -us,scenario_117,federal_income_tax_before_refundable_credits,gpt-5.4-mini,prompt_ambiguity,taxable_income_or_deductions,False,"It applied only a standard deduction, without the $25,000 qualified-overtime deduction or the $2,000 charitable deduction. It also subtracted a childcare credit that Head's zero earned income rules out, leaving $32,981 instead of $24,961.34." -us,scenario_117,federal_income_tax_before_refundable_credits,gpt-5.4-nano,prompt_ambiguity,taxable_income_or_deductions,False,"It returned 0 based on an unsupported 'simplified' assumption that credits erase all tax. Taxable income of $191,533 produces $31,561 of tax, and nonrefundable credits total only $6,600." -us,scenario_117,federal_income_tax_before_refundable_credits,gpt-5.5,prompt_ambiguity,taxable_income_or_deductions,False,"It left out the $25,000 qualified-overtime deduction, so taxable income was $214,996 instead of $191,533. It also itemized instead of using the $32,200 standard deduction plus the $2,000 charitable deduction." -us,scenario_117,federal_income_tax_before_refundable_credits,gpt-5.6-luna,prompt_ambiguity,taxable_income_or_deductions,False,"It allowed the CTC for only two children, although all three (ages 16, 11, and 2) are under 17 and qualify for $2,200 each, for $6,600. It also claimed a dependent-care credit even though Head has no earned income, which makes the CDCC zero." -us,scenario_117,federal_income_tax_before_refundable_credits,gpt-5.6-sol,prompt_ambiguity,taxable_income_or_deductions,False,"It computed taxable income and the $6,600 CTC correctly but also subtracted a $600 CDCC. The CDCC is limited by the lower-earning spouse's earned income, and Head's is $0, so the credit is zero." -us,scenario_117,federal_income_tax_before_refundable_credits,gpt-5.6-terra,prompt_ambiguity,taxable_income_or_deductions,False,"It itemized charitable and SALT deductions totaling about $33,900 instead of taking the $32,200 standard deduction plus the $2,000 non-itemizer charitable deduction, which totals $34,200. Taxable income came out about $305 too high." -us,scenario_117,federal_income_tax_before_refundable_credits,gpt-6-astra,prompt_ambiguity,taxable_income_or_deductions,False,"It itemized, applying the 0.5% floor to charitable gifts and adding state income tax, for about $33,080. That is less than the $34,200 from the $32,200 standard deduction plus the $2,000 non-itemizer charitable deduction, so taxable income was about $1,120 too high." -us,scenario_117,federal_income_tax_before_refundable_credits,gpt-6-luna,prompt_ambiguity,taxable_income_or_deductions,False,"It itemized charitable and state-tax deductions at about $35,400. That overstates the itemized total, which is below the $34,200 standard-plus-$2,000 charitable path, so taxable income came out about $1,230 too low." -us,scenario_117,federal_income_tax_before_refundable_credits,gpt-6-sol,prompt_ambiguity,taxable_income_or_deductions,False,"It correctly applied the $32,200 standard deduction and $25,000 overtime deduction but missed the 2026 $2,000 charitable deduction for non-itemizing joint filers. Taxable income was $193,534 instead of $191,533, which raised tax by $440." -us,scenario_117,federal_income_tax_before_refundable_credits,gpt-6.1-sol,prompt_ambiguity,taxable_income_or_deductions,False,"It itemized charitable and state-tax deductions slightly above $34,200 by overstating the Arkansas income tax used for SALT. It should have used the $32,200 standard deduction plus the $2,000 non-itemizer charitable deduction, which put taxable income at $191,533.36." -us,scenario_117,federal_income_tax_before_refundable_credits,grok-4.3,prompt_ambiguity,taxable_income_or_deductions,False,"It gave no computation and submitted a round $52,000, more than double the correct figure. Even with no qualified-overtime deduction and no child credits at all, tax on this AGI does not reach $52,000. The correct path ($191,533 taxable, $31,561 tax, less the $6,600 CTC) gives $24,961." -us,scenario_117,federal_income_tax_before_refundable_credits,grok-4.5,prompt_ambiguity,taxable_income_or_deductions,False,"It assumed the TCJA expired, using personal exemptions, a 25% bracket, and a CTC it treated as fully phased out. Under 2026 law the joint brackets top out at 22% at this income, the $25,000 overtime deduction applies, and the $6,600 CTC is fully available below the $400,000 threshold." -us,scenario_117,federal_income_tax_before_refundable_credits,grok-4.6,prompt_ambiguity,taxable_income_or_deductions,False,"It assumed the TCJA expired, applying 15% and 25% brackets, personal exemptions, uncapped SALT, and a CTC phased out above $110,000. It never applied the 2026 law, which provides the $32,200 standard deduction, the $25,000 overtime deduction, the $2,000 charitable deduction, and a $2,200-per-child CTC." -us,scenario_117,federal_income_tax_before_refundable_credits,grok-4.7,prompt_ambiguity,taxable_income_or_deductions,False,"It reached the correct $191,534 of taxable income but miscalculated the bracket tax as $31,735. The 2026 joint schedule ($2,480 + $9,120 + 22% of $90,733) gives $31,561, so its answer is about $174 too high." -us,scenario_117,federal_income_tax_before_refundable_credits,grok-build-0.1,prompt_ambiguity,taxable_income_or_deductions,False,"It assumed the TCJA expired, with reverted brackets, personal exemptions, and no CTC. It also subtracted the employer-plan premium from AGI and claimed a $1,200 CDCC, even though Head has no earned income. It never applied the $25,000 overtime deduction or the $6,600 CTC." -us,scenario_117,federal_income_tax_before_refundable_credits,inkling,prompt_ambiguity,taxable_income_or_deductions,False,"It itemized $37,873, including $3,116 of medical expense from a misapplied 7.5% floor and $237 of miscellaneous employee expenses, which are not deductible. The correct path is the $32,200 standard deduction plus the $2,000 charitable deduction, so its taxable income was about $3,700 too low." -us,scenario_117,federal_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"It submitted no value and no explanation for this output, so there was no answer to score." -us,scenario_117,federal_income_tax_before_refundable_credits,kimi-k3,prompt_ambiguity,taxable_income_or_deductions,False,"It overstated the Arkansas income tax used for SALT at $9,027.51, so its itemized total of $34,414.79 came out above the $34,200 standard path ($32,200 plus the $2,000 non-itemizer charitable deduction). Taxable income ended up $214 too low." -us,scenario_117,federal_income_tax_before_refundable_credits,minimax-m3,prompt_ambiguity,taxable_income_or_deductions,False,"It claimed credits wipe out all tax, but nonrefundable credits total only $6,600, the CTC. Pre-credit tax is $31,561.34 on $191,533 of taxable income, leaving $24,961.34." -us,scenario_117,federal_income_tax_before_refundable_credits,muse-spark-1.3,prompt_ambiguity,taxable_income_or_deductions,False,"It allowed only $12,500 of overtime deduction instead of the $25,000 joint cap, and itemized about $35,441 instead of using the $34,200 standard path. It also subtracted a $1,200 CDCC that Head's zero earned income rules out." -us,scenario_117,federal_income_tax_before_refundable_credits,muse-wonder,prompt_ambiguity,taxable_income_or_deductions,False,"It subtracted a $1,200 CDCC even though Head has no earned income, which makes the credit zero. It also missed the $2,000 non-itemizer charitable deduction, leaving taxable income at $193,534 instead of $191,533." -us,scenario_117,federal_income_tax_before_refundable_credits,ox-alpha,prompt_ambiguity,taxable_income_or_deductions,False,"Its own calculation came to about $24,980: about $191,544 of taxable income, $31,580 of tax, minus the $6,600 CTC. It then rounded and submitted $25,000 instead of the exact $24,961.34." -us,scenario_117,federal_income_tax_before_refundable_credits,qwen-3.7-max,prompt_ambiguity,taxable_income_or_deductions,False,"It made up $24,375 of mortgage interest from the loan balance and assumed $10,000 of SALT. It left out the $25,000 qualified-overtime deduction, used $2,000 per child for the CTC, and claimed a $600 CDCC, even though Head has no earned income." -us,scenario_117,federal_income_tax_before_refundable_credits,qwen3.8-max,prompt_ambiguity,taxable_income_or_deductions,False,"It removed the full $35,525 overtime premium from wages instead of taking a $25,000 deduction, and used a $31,500 standard deduction. It then added made-up items: a $5,400 SALT cap adjustment, an overtime 'credit', a 32% marginal rate, and a $409,000 mortgage-interest limitation adding $12,000. None of these apply." +us,scenario_117,federal_income_tax_before_refundable_credits,claude-fable-5,prompt_ambiguity,taxable_income_or_deductions,False,"It phased out the overtime deduction from $150,000 MAGI, which is the single-filer threshold; the joint threshold is $300,000, so the full $25,000 applies, not $15,185. The adjudication permits its exclusion of the $2,589 refund because the prompt omits prior-year tax-benefit facts. It also skipped the $2,000 non-itemizer charitable deduction, and took a $1,200 CDCC even though Head has no earned income. On top of that, the $25,947 it submitted does not match its own $25,791 arithmetic." +us,scenario_117,federal_income_tax_before_refundable_credits,claude-fable-5.1,prompt_ambiguity,taxable_income_or_deductions,False,"It cut the overtime deduction to $14,927 using a $150,000 phase-out start; for joint filers the phase-out starts at $300,000 MAGI, so the full $25,000 applies. It also itemized $33,088 even though the standard deduction plus the $2,000 non-itemizer charitable deduction totals $34,200. Its taxable income of $202,719 should be $191,533.36." +us,scenario_117,federal_income_tax_before_refundable_credits,claude-haiku-4.5,prompt_ambiguity,taxable_income_or_deductions,False,"It added the $35,525 overtime premium on top of gross wages that already include it, and it subtracted charity above the line. It used a $29,200 standard deduction and left out the $25,000 overtime deduction. It then submitted its pre-credit tax without subtracting the $6,600 nonrefundable CTC." +us,scenario_117,federal_income_tax_before_refundable_credits,claude-haiku-5.5,prompt_ambiguity,taxable_income_or_deductions,False,"It said tax was well above zero but submitted a placeholder of 0 without doing any computation. The correct path is $31,561.34 of tax on $191,533.36 of taxable income, minus the $6,600 CTC." +us,scenario_117,federal_income_tax_before_refundable_credits,claude-opus-4.7,prompt_ambiguity,taxable_income_or_deductions,False,"It made up about $35,070 of mortgage interest from the loan balance at an assumed 7% rate (no interest amount is given, so it is $0) and added a $10,000 SALT deduction. It left out the $25,000 qualified overtime deduction and used 2025 brackets. It also treated the 16-year-old as a $500 other-dependent credit, though children under 17 get the $2,200 CTC, and it claimed a CDCC even though Head has no earnings." +us,scenario_117,federal_income_tax_before_refundable_credits,claude-opus-4.8,prompt_ambiguity,taxable_income_or_deductions,False,"Its reasoning reaches about $25,972, but it submitted $47,714, a number its own work does not support. That $25,972 also rests on made-up mortgage interest, no overtime deduction, a $2,000-per-child CTC, and a CDCC that is $0 because Head has no earnings." +us,scenario_117,federal_income_tax_before_refundable_credits,claude-opus-5,prompt_ambiguity,taxable_income_or_deductions,False,"It made up about $32,000 of mortgage interest and SALT to reach roughly $80,000 of itemized deductions. It also deducted the whole $35,525 overtime premium instead of the $25,000 joint cap. These overstated deductions pushed taxable income down to about $135,000 instead of $191,533.36." +us,scenario_117,federal_income_tax_before_refundable_credits,claude-opus-5.5,prompt_ambiguity,taxable_income_or_deductions,False,"It compared its $33,186 of itemized deductions with the $32,200 standard deduction alone. The frozen-reference calculation includes the 2026 $2,000 charitable deduction for non-itemizing joint filers, bringing the standard path to $34,200, which is about $1,014 above its itemized estimate. Its answer is $223.26 above the frozen reference for this excluded output." +us,scenario_117,federal_income_tax_before_refundable_credits,claude-sonnet-4.6,prompt_ambiguity,taxable_income_or_deductions,False,"It left out the $25,000 qualified overtime deduction and the $2,000 non-itemizer charitable deduction. It also used a $30,000 standard deduction and 2025 brackets instead of $32,200 and the 2026 brackets. It took a $2,000-per-child CTC and a $1,200 CDCC, although the CTC is $2,200 per child and the CDCC is $0 because Head has no earned income." +us,scenario_117,federal_income_tax_before_refundable_credits,claude-sonnet-5,prompt_ambiguity,taxable_income_or_deductions,False,"Its reasoning ends at $22,630, but it submitted an unrelated $62,700. The reasoning itself made up mortgage interest and SALT, and it left out the $25,000 overtime deduction and the $2,000 charitable deduction." +us,scenario_117,federal_income_tax_before_refundable_credits,claude-sonnet-5.5,prompt_ambiguity,taxable_income_or_deductions,False,"It allowed only $12,500 of overtime deduction. The joint cap is $25,000, and with MAGI below the $300,000 joint phase-out start there is no reduction. It also itemized about $35,400 instead of taking the $32,200 standard deduction plus the $2,000 charitable deduction, which left taxable income at $202,834 instead of $191,533.36." +us,scenario_117,federal_income_tax_before_refundable_credits,deepseek-v4-flash-0731,prompt_ambiguity,taxable_income_or_deductions,False,"It made up $32,565 of mortgage interest and left out the $25,000 overtime deduction. It allowed only $900 of CTC as nonrefundable, even though tax liability is large enough to absorb the full $6,600. It also took a $1,200 CDCC that is $0 because Head has no earned income." +us,scenario_117,federal_income_tax_before_refundable_credits,deepseek-v4-pro,prompt_ambiguity,taxable_income_or_deductions,False,"It applied made-up 15%/25%/28% brackets and treated the CTC as fully phased out. OBBBA made the TCJA brackets and the $2,200 CTC (phase-out from $400,000) permanent. It also left out the $25,000 qualified overtime deduction." +us,scenario_117,federal_income_tax_before_refundable_credits,deepseek-v4-pro-0813,prompt_ambiguity,taxable_income_or_deductions,False,"It removed the whole $35,525 overtime premium from AGI. The overtime deduction is a below-the-line deduction capped at $25,000, so AGI stays $250,733.36. It also overstated medical expenses and itemized instead of taking the $32,200 standard plus $2,000 charitable deduction, and it used $2,000 per child for the CTC instead of $2,200." +us,scenario_117,federal_income_tax_before_refundable_credits,deepseek-v4.1-flash,prompt_ambiguity,taxable_income_or_deductions,False,"It counted only $600 of CTC as nonrefundable because it carved out a refundable portion first. With $31,561 of tax, the full $6,600 CTC is used as a nonrefundable credit. It also left out the $25,000 overtime deduction and $2,000 charitable deduction and used a $31,500 standard deduction." +us,scenario_117,federal_income_tax_before_refundable_credits,gemini-3-flash-preview,prompt_ambiguity,taxable_income_or_deductions,False,"It applied pre-TCJA 2026 rules: $5,000 personal exemptions, pre-TCJA brackets, and a $1,000-per-child CTC. OBBBA made the TCJA framework permanent, with the $2,200 CTC and no exemptions. It also left out the $25,000 overtime deduction and claimed a CDCC that is $0 because Head has no earned income." +us,scenario_117,federal_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,prompt_ambiguity,taxable_income_or_deductions,False,"Its $46,522 is higher than the pre-credit tax even on AGI less only the standard deduction, about $37,644. So it applied neither the $25,000 overtime deduction and $2,000 charitable deduction nor the $6,600 nonrefundable CTC. The correct figure is $31,561.34 − $6,600." +us,scenario_117,federal_income_tax_before_refundable_credits,gemini-3.1-pro-preview,prompt_ambiguity,taxable_income_or_deductions,False,"It computed tax under pre-TCJA rules that would apply had TCJA expired. OBBBA made the TCJA brackets, the $32,200 standard deduction, and the $2,200 CTC permanent. It left out the $25,000 overtime deduction and claimed a CDCC that is $0 because Head has no earned income." +us,scenario_117,federal_income_tax_before_refundable_credits,gemini-3.5-flash,prompt_ambiguity,taxable_income_or_deductions,False,"It assumed TCJA expired, using personal exemptions and a $1,000 CTC phased out to zero. Under 2026 law the $2,200-per-child CTC starts phasing out at $400,000 for joint filers, so all $6,600 is allowed. It also left out the $25,000 qualified overtime deduction." +us,scenario_117,federal_income_tax_before_refundable_credits,gemini-3.5-flash-lite,prompt_ambiguity,taxable_income_or_deductions,False,"Its $35,283 is consistent with taxing AGI less only a standard deduction, without the $25,000 qualified overtime deduction or $2,000 non-itemizer charitable deduction, and without the full $6,600 CTC. Correctly, those deductions bring taxable income to $191,533.36 and tax to $31,561.34 before the CTC." +us,scenario_117,federal_income_tax_before_refundable_credits,gemini-3.6-flash,prompt_ambiguity,taxable_income_or_deductions,False,"It cited a CTC phase-out that does not apply: the joint threshold is $400,000, above AGI under either refund reading. The frozen-reference calculation applies the full $6,600 against $31,561.34 of tax. Its $26,521.84 exceeds the frozen reference by $1,560.50; this output is excluded from scoring." +us,scenario_117,federal_income_tax_before_refundable_credits,gemini-3.7-flash,prompt_ambiguity,taxable_income_or_deductions,False,"Its $41,320 is higher than tax with no overtime deduction even before credits. So it left out the $25,000 qualified overtime deduction and $2,000 charitable deduction and did not net the $6,600 CTC." +us,scenario_117,federal_income_tax_before_refundable_credits,gemini-3.8-flash,prompt_ambiguity,taxable_income_or_deductions,False,"It used AGI around $248,145, consistent with excluding the $2,589 refund under a reading permitted by the adjudication. Its explanation does not specify its deduction or credit amounts. The frozen-reference calculation for this excluded output uses $191,533.36 of taxable income after the $32,200 standard deduction, $25,000 qualified overtime deduction and $2,000 non-itemizer charitable deduction." +us,scenario_117,federal_income_tax_before_refundable_credits,glm-5.2,prompt_ambiguity,taxable_income_or_deductions,False,"It deducted only an approximately $31,000 standard deduction and never applied the $25,000 qualified overtime deduction or the $2,000 non-itemizer charitable deduction, leaving taxable income at $219,734 instead of $191,533.36. It also used a $2,000-per-child CTC instead of $2,200." +us,scenario_117,federal_income_tax_before_refundable_credits,glm-5.3,prompt_ambiguity,taxable_income_or_deductions,False,"It left out the $25,000 qualified overtime deduction, which kept taxable income near $215,834. It also limited the nonrefundable CTC to $500 per child, although the full $2,200 per child is nonrefundable up to tax liability. And it took a $1,200 CDCC that is $0 because Head has no earned income." +us,scenario_117,federal_income_tax_before_refundable_credits,gpt-5.4-mini,prompt_ambiguity,taxable_income_or_deductions,False,"It applied only a standard deduction, without the $25,000 qualified overtime deduction or $2,000 non-itemizer charitable deduction. It also claimed a childcare credit that is $0 because Head has no earned income." +us,scenario_117,federal_income_tax_before_refundable_credits,gpt-5.4-nano,prompt_ambiguity,taxable_income_or_deductions,False,"It claimed credits and deductions wipe out the tax. In fact $31,561.34 of tax on $191,533.36 of taxable income is offset only by the $6,600 CTC, leaving $24,961.34." +us,scenario_117,federal_income_tax_before_refundable_credits,gpt-5.5,prompt_ambiguity,taxable_income_or_deductions,False,"It left out the $25,000 qualified overtime deduction and reached taxable income of $214,996 instead of $191,533.36. It also itemized about $35,738 instead of taking the $32,200 standard deduction plus the $2,000 charitable deduction." +us,scenario_117,federal_income_tax_before_refundable_credits,gpt-5.6-luna,prompt_ambiguity,taxable_income_or_deductions,False,"Its figure works back to a $12,500 overtime deduction instead of the full $25,000 joint cap, with no $2,000 charitable deduction. It allowed CTC for only two children, though the 16-year-old also qualifies as under 17. It also took a $1,200 CDCC that is $0 because Head has no earned income." +us,scenario_117,federal_income_tax_before_refundable_credits,gpt-5.6-sol,prompt_ambiguity,taxable_income_or_deductions,False,"Its deductions and tax match the correct $31,561 path, but it subtracted a $600 CDCC. The CDCC earned-income limit uses the lower-earning spouse's earnings, and Head has $0, so the credit is $0." +us,scenario_117,federal_income_tax_before_refundable_credits,gpt-5.6-terra,prompt_ambiguity,taxable_income_or_deductions,False,"It itemized charity and SALT, about $33,900, instead of taking the $32,200 standard deduction plus the $2,000 non-itemizer charitable deduction ($34,200). That left taxable income about $305 too high." +us,scenario_117,federal_income_tax_before_refundable_credits,gpt-6-astra,prompt_ambiguity,taxable_income_or_deductions,False,"It itemized about $33,080 of charity (after the 0.5% floor) and state income tax, instead of taking the larger $34,200 from the standard deduction plus the $2,000 non-itemizer charitable deduction. That understated deductions by about $1,120." +us,scenario_117,federal_income_tax_before_refundable_credits,gpt-6-luna,prompt_ambiguity,taxable_income_or_deductions,False,"It itemized charity and state tax with an overstated SALT figure, reaching about $35,400. The correct path is the $32,200 standard deduction plus the $2,000 non-itemizer charitable deduction, which gives taxable income of $191,533.36." +us,scenario_117,federal_income_tax_before_refundable_credits,gpt-6-sol,prompt_ambiguity,taxable_income_or_deductions,False,"It stopped at $193,534 of taxable income after the standard and overtime deductions. The omitted $2,000 charitable deduction adds $440 of tax at 22%; its answer exceeds the frozen reference by $440.14, including the effect of its rounded inputs. This output is excluded from scoring." +us,scenario_117,federal_income_tax_before_refundable_credits,gpt-6.1-sol,prompt_ambiguity,taxable_income_or_deductions,False,"It itemized charity and state tax with a SALT estimate that pushed the total just above $34,200. The correct path is the $32,200 standard deduction plus the $2,000 non-itemizer charitable deduction, giving taxable income of $191,533.36." +us,scenario_117,federal_income_tax_before_refundable_credits,gpt-6.1-terra,prompt_ambiguity,taxable_income_or_deductions,False,"Its $26,975 implies total deductions of about $50,050 instead of $59,200 ($32,200 standard + full $25,000 overtime + $2,000 charitable). That is consistent with an overtime deduction cut below the $25,000 joint cap, even though MAGI is under the $300,000 joint phase-out start." +us,scenario_117,federal_income_tax_before_refundable_credits,grok-4.3,prompt_ambiguity,taxable_income_or_deductions,False,"Its $52,000 is higher than the pre-credit tax even with no overtime deduction. So it applied neither the $25,000 overtime deduction and $2,000 charitable deduction nor the $6,600 nonrefundable CTC." +us,scenario_117,federal_income_tax_before_refundable_credits,grok-4.5,prompt_ambiguity,taxable_income_or_deductions,False,"It applied TCJA-sunset rules: personal exemptions, a 25% bracket, and a CTC fully phased out. OBBBA made the TCJA brackets and the $2,200 CTC (phase-out from $400,000) permanent. It also left out the $25,000 overtime deduction." +us,scenario_117,federal_income_tax_before_refundable_credits,grok-4.6,prompt_ambiguity,taxable_income_or_deductions,False,"It assumed TCJA sunset: $5,300 exemptions, 15%/25% brackets, uncapped SALT, and CTC phased out above $110,000. Under 2026 law there is a $32,200 standard deduction, a $25,000 overtime deduction, brackets topping out at 22% here, and the full $6,600 CTC." +us,scenario_117,federal_income_tax_before_refundable_credits,grok-4.7,prompt_ambiguity,taxable_income_or_deductions,False,"It got taxable income of about $191,534 right but miscalculated the bracket tax as $31,735. The 2026 joint brackets (10% to $24,800, 12% to $100,800, 22% above) give $31,561.34, so its tax is $174 too high." +us,scenario_117,federal_income_tax_before_refundable_credits,grok-build-0.1,prompt_ambiguity,taxable_income_or_deductions,False,"It used reverted pre-TCJA brackets and personal exemptions, subtracted the ESI premium from wages, and treated the CTC as phased out. Under 2026 law the $6,600 CTC applies in full, the $25,000 overtime deduction applies, and the CDCC is $0 because Head has no earned income." +us,scenario_117,federal_income_tax_before_refundable_credits,inkling,prompt_ambiguity,taxable_income_or_deductions,False,"It took the overtime deduction above the line and measured the 7.5% medical floor against the reduced $225,734 AGI, which inflated medical to $3,116. It also deducted $237 of miscellaneous employee expenses that are disallowed. Its resulting $37,873 of itemized deductions replaced the correct $32,200 standard plus $2,000 charitable deduction." +us,scenario_117,federal_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"It gave no answer and no explanation for this output. The correct path yields $31,561.34 of tax minus the $6,600 CTC." +us,scenario_117,federal_income_tax_before_refundable_credits,kimi-k3,prompt_ambiguity,taxable_income_or_deductions,False,"It compared its $34,414.79 of itemized deductions only with the $32,200 standard deduction, ignoring the $2,000 non-itemizer charitable deduction that makes the standard path $34,200. Its $9,027.51 Arkansas tax estimate is below the engine's modeled withholding proxy used for SALT. Including the $2,000 in its comparison would leave its $34,414.79 itemized estimate above $34,200. It reached $191,319.21 of taxable income; the frozen-reference calculation for this excluded output uses $191,533.36." +us,scenario_117,federal_income_tax_before_refundable_credits,minimax-m3,prompt_ambiguity,taxable_income_or_deductions,False,"It claimed credits offset all federal income tax. In fact pre-credit tax is $31,561.34 and the only nonrefundable credit is the $6,600 CTC." +us,scenario_117,federal_income_tax_before_refundable_credits,muse-spark-1.3,prompt_ambiguity,taxable_income_or_deductions,False,"It allowed only $12,500 of overtime deduction instead of the full $25,000 joint cap, since MAGI is below $300,000. It itemized instead of taking the standard deduction plus $2,000 charitable. It also took a $1,200 CDCC that is $0 because Head has no earned income." +us,scenario_117,federal_income_tax_before_refundable_credits,muse-wonder,prompt_ambiguity,taxable_income_or_deductions,False,"It left out the 2026 $2,000 charitable deduction for non-itemizing joint filers, which added $440 of tax. It also subtracted a $1,200 CDCC even though Head's $0 earnings cap the credit at $0. The two steps reduce tax by a net $760; its answer is $759.86 below the frozen reference for this excluded output." +us,scenario_117,federal_income_tax_before_refundable_credits,ox-alpha,prompt_ambiguity,taxable_income_or_deductions,False,"It reached roughly $31,580 of tax minus $6,600, then rounded the answer to $25,000 instead of computing it exactly. It also itemized $34,190, which is below the $34,200 from the standard deduction plus the non-itemizer charitable deduction." +us,scenario_117,federal_income_tax_before_refundable_credits,qwen-3.7-max,prompt_ambiguity,taxable_income_or_deductions,False,"It made up $24,375 of mortgage interest at an assumed 6.5% rate on a $375,000 cap (the cap is $750,000, and no interest is listed, so it is $0) and added $10,000 of SALT to itemize $60,275. It also left out the $25,000 overtime deduction, used a $2,000-per-child CTC, and took a $600 CDCC that is $0 because Head has no earnings." +us,scenario_117,federal_income_tax_before_refundable_credits,qwen3.8-max,prompt_ambiguity,taxable_income_or_deductions,False,"It excluded the whole overtime premium from wages and made up an 'overtime deduction credit', a $409,000 mortgage cap, and a $5,400 SALT cap. The correct treatment is a $25,000 below-the-line overtime deduction plus the $32,200 standard and $2,000 charitable deductions, which gives taxable income of $191,533.36." us,scenario_117,federal_refundable_credits,claude-haiku-4.5,llm_error,other,False,"It never applied the rule that the ACTC can refund only the CTC left after offsetting tax liability. A federal tax bill of more than $25,000 absorbs all of this household's CTC, so the ACTC is $0. Instead it invented a $3,750 amount 'limited by the ratio of Additional CTC to total CTC'. Along the way it counted the FLSA overtime premium twice on top of gross wages, used the 2023 $27,700 standard deduction and $2,000-per-child CTC, and said income was above the $400,000 phase-out when AGI is about $250,733." us,scenario_117,federal_refundable_credits,deepseek-v4-flash-0731,llm_error,other,False,"It treated the $1,700-per-child refundable cap as an amount paid out automatically ($5,100). It skipped the step that limits the ACTC to CTC left after tax liability. With more than $25,000 of federal income tax, the full $6,600 CTC is used as a nonrefundable credit, so the refundable portion is $0." us,scenario_117,federal_refundable_credits,deepseek-v4.1-flash,llm_error,other,False,"It multiplied 3 children by an $1,800 refundable cap to get $5,400. It never limited the ACTC to CTC left after the credit offsets tax liability. The household's federal tax of more than $25,000 absorbs the full $6,600 CTC, so the ACTC is $0. EITC is also $0." us,scenario_117,federal_refundable_credits,glm-5.3,llm_error,other,False,"It stated the rule backwards, saying that 'with ample tax liability' the household claims the full refundable CTC of $1,700 per child ($5,100). In fact, ample tax liability is exactly what reduces the ACTC to zero: the refundable portion is limited to CTC left after offsetting tax. More than $25,000 of federal tax absorbs the entire $6,600 CTC, so refundable credits are $0." us,scenario_117,federal_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"It submitted no value and no explanation for federal_refundable_credits, so there is no substantive calculation to score. Under the correct derivation, the full $6,600 CTC offsets this household's more-than-$25,000 federal tax, which leaves a $0 ACTC. EITC is $0 as well." +us,scenario_117,free_school_meals_eligible,claude-fable-5,llm_error,state_local_rule,False,"The model correctly found that income is above 130% FPL with no SNAP/TANF categorical eligibility, but it treated that as the only way to get free meals. It never applied Arkansas Act 123 of 2025, which gives the two K-12 children a free daily breakfast worth $741.60 a year. That makes free school meal support positive." +us,scenario_117,free_school_meals_eligible,claude-fable-5.1,llm_error,state_local_rule,False,"The model concluded there was no free school meal support from the 130% FPL test and the lack of categorical eligibility alone. It missed Arkansas's universal free breakfast for public school students (A.C.A. § 6-18-722(f)), which puts breakfast in the free tier for the 16- and 11-year-old." +us,scenario_117,free_school_meals_eligible,claude-haiku-4.5,llm_error,state_local_rule,False,"The model added the FLSA overtime premium on top of gross wages, which double-counts it because the wages already include overtime. It also understated 130% FPL as about $34,450, when the correct figure is about $50,000. The decisive error is that it applied only the income test and ignored Arkansas Act 123's free daily breakfast for every public school student, which gives the two school-age children free breakfast regardless of income." +us,scenario_117,free_school_meals_eligible,claude-haiku-5.5,llm_error,state_local_rule,False,"The model used only the income limit for free meals. It missed that Arkansas, starting in 2025-26, gives one free breakfast a day to every public school student regardless of income (Act 123 of 2025). That gives the two K-12 children $741.60 a year in free breakfast support." +us,scenario_117,free_school_meals_eligible,claude-opus-4.7,llm_error,state_local_rule,False,"The model correctly placed the household above 130% FPL but missed Arkansas's statewide free breakfast under A.C.A. § 6-18-722(f). Under that rule, breakfast is free for the 16- and 11-year-old even though lunch stays paid, so free meal support is positive." +us,scenario_117,free_school_meals_eligible,claude-opus-4.8,llm_error,state_local_rule,False,"The model counted the overtime premium on top of wages, which double-counts it, and assumed the federal 130% FPL test settles eligibility. It never applied Arkansas Act 123 of 2025, which gives each public school student a free breakfast at no cost and makes breakfast free for the household's two K-12 children." +us,scenario_117,free_school_meals_eligible,claude-opus-5,llm_error,state_local_rule,False,"The model applied only the 130% FPL free-meal income test. It ignored Arkansas's income-independent free breakfast for all public school students starting in 2025-26, which gives the two school-age children $741.60 a year in free breakfast support." +us,scenario_117,free_school_meals_eligible,claude-opus-5.5,llm_error,state_local_rule,False,"The model ruled the household ineligible because income is far above 130% FPL. It overlooked Arkansas Act 123 of 2025 (A.C.A. § 6-18-722(f)), under which every public school student gets one free breakfast a day, so the two K-12 children receive positive free meal support." +us,scenario_117,free_school_meals_eligible,claude-sonnet-4.6,llm_error,state_local_rule,False,"The model treated NSLP income eligibility at 130% FPL as the only route to free meals. It missed Arkansas's state universal breakfast law, which puts breakfast in the free tier for the 16- and 11-year-old regardless of the $248,675 income." +us,scenario_117,free_school_meals_eligible,claude-sonnet-5,llm_error,state_local_rule,False,"The model gave the free-meal threshold as 185% FPL, which is the reduced-price limit, not the free limit. More importantly, it did not apply Arkansas Act 123 of 2025, under which every public school student receives one free breakfast a day. That gives the two K-12 children $741.60 a year in free breakfast support." +us,scenario_117,free_school_meals_eligible,claude-sonnet-5.5,llm_error,state_local_rule,False,"The model used only the federal income threshold. It missed Arkansas's free daily breakfast for all public school students under A.C.A. § 6-18-722(f), which makes breakfast free for the household's two school-age children." +us,scenario_117,free_school_meals_eligible,deepseek-v4-flash-0731,llm_error,state_local_rule,False,"The model applied only the 130% FPL free-meal test. It ignored Arkansas Act 123 of 2025, which from 2025-26 gives each public school student a free breakfast regardless of income, so the two K-12 children have positive free meal support." +us,scenario_117,free_school_meals_eligible,deepseek-v4-pro,llm_error,state_local_rule,False,"The model stopped at the 130% poverty income test. It missed Arkansas's statewide free breakfast for public school students, which puts breakfast in the free tier for the 16- and 11-year-old and is worth $741.60 a year." +us,scenario_117,free_school_meals_eligible,deepseek-v4-pro-0813,llm_error,state_local_rule,False,"The model correctly found no income-based or SNAP/TANF categorical route to free meals. It then left out the separate Arkansas Act 123 route: every public school student gets one free breakfast a day, so the two K-12 children receive free breakfast support." +us,scenario_117,free_school_meals_eligible,deepseek-v4.1-flash,llm_error,state_local_rule,False,"The model applied only the income limit. It did not account for Arkansas's universal free breakfast (A.C.A. § 6-18-722(f)), which gives the household's two school-age children free breakfast regardless of income." +us,scenario_117,free_school_meals_eligible,gemini-3-flash-preview,llm_error,state_local_rule,False,"The model counted the $35,525 overtime premium on top of wages that already include it; its reported $283,670 equals wages plus that premium less the $530 short-term capital loss. It then applied only the 130% FPL test. It missed Arkansas Act 123 of 2025, under which breakfast is free for every public school student, giving the two K-12 children $741.60 a year in free meal support." +us,scenario_117,free_school_meals_eligible,gemini-3.1-flash-lite-preview,llm_error,state_local_rule,False,"The model applied only the income thresholds. It missed Arkansas's income-independent free breakfast for all public school students starting in 2025-26, which makes breakfast free for the 16- and 11-year-old." +us,scenario_117,free_school_meals_eligible,gemini-3.1-pro-preview,llm_error,state_local_rule,False,"The model treated the income limits as decisive. It ignored Arkansas Act 123 of 2025 (A.C.A. § 6-18-722(f)), which gives each public school student a free breakfast and puts breakfast in the free tier for the two K-12 children." +us,scenario_117,free_school_meals_eligible,gemini-3.5-flash,llm_error,state_local_rule,False,"The model applied only the 130% FPL threshold. It missed that Arkansas gives a free daily breakfast to every public school student regardless of income, which gives the household positive free meal support for its two school-age children." +us,scenario_117,free_school_meals_eligible,gemini-3.5-flash-lite,llm_error,state_local_rule,False,"The model used only the income threshold. It did not apply Arkansas's universal school breakfast under Act 123 of 2025, which gives the 16- and 11-year-old free breakfast worth $741.60 a year." +us,scenario_117,free_school_meals_eligible,gemini-3.6-flash,llm_error,state_local_rule,False,"The model based its answer only on the income eligibility threshold. It overlooked Arkansas's statewide free breakfast for public school students starting in 2025-26, which makes breakfast free for the two K-12 children." +us,scenario_117,free_school_meals_eligible,gemini-3.7-flash,llm_error,state_local_rule,False,"The model applied only the 130% FPL free-meal test. It missed Arkansas Act 123 of 2025, which gives one free breakfast a day to every public school student, so the household's two school-age children have positive free meal support." +us,scenario_117,free_school_meals_eligible,gemini-3.8-flash,llm_error,state_local_rule,False,"The model stopped at the 130% FPL income test. It ignored A.C.A. § 6-18-722(f), under which Arkansas public school students receive free breakfast regardless of income, putting breakfast in the free tier for the 16- and 11-year-old." +us,scenario_117,free_school_meals_eligible,gemini-4-argon,llm_error,state_local_rule,False,"The model applied only the 130% poverty guideline test. It missed Arkansas's universal free breakfast for public school students (Act 123 of 2025), which gives the two K-12 children $741.60 a year in free breakfast support." +us,scenario_117,free_school_meals_eligible,glm-5.2,llm_error,state_local_rule,False,"The model compared $248,675 to about $48,945 (130% FPL) and treated that as decisive. It never applied Arkansas Act 123 of 2025, which gives every public school student a free daily breakfast and makes breakfast free for the household's two school-age children." +us,scenario_117,free_school_meals_eligible,glm-5.3,llm_error,state_local_rule,False,"The model set free meal support to $0 using only the 130% poverty income test. It missed Arkansas's universal free breakfast, which provides $741.60 a year in free breakfast for the 16- and 11-year-old." +us,scenario_117,free_school_meals_eligible,gpt-5.4-mini,llm_error,state_local_rule,False,"The model applied only the free-meal income threshold. It ignored Arkansas's income-independent free breakfast for all public school students starting in 2025-26, so the two K-12 children have positive free meal support." +us,scenario_117,free_school_meals_eligible,gpt-5.4-nano,llm_error,state_local_rule,False,"The model took the absence of income-based or categorical free-meal indicators to mean zero support. It missed Arkansas Act 123 of 2025, under which every public school student receives a free breakfast, so the household's two school-age children qualify." +us,scenario_117,free_school_meals_eligible,gpt-5.5,llm_error,state_local_rule,False,"The model correctly ruled out the income and SNAP/TANF routes. It then missed the Arkansas state route (A.C.A. § 6-18-722(f)), which gives every public school student one free breakfast a day and puts breakfast in the free tier for the 16- and 11-year-old." +us,scenario_117,free_school_meals_eligible,gpt-5.6-luna,llm_error,state_local_rule,False,"The model applied only the income threshold. It did not account for Arkansas's statewide free breakfast for public school students, which gives the two K-12 children $741.60 a year in free breakfast support regardless of income." +us,scenario_117,free_school_meals_eligible,gpt-5.6-sol,llm_error,state_local_rule,False,"The model checked only the federal free-meal income threshold and categorical eligibility. It omitted Arkansas Act 123 of 2025, which provides a free daily breakfast to every public school student and makes free meal support positive for the two school-age children." +us,scenario_117,free_school_meals_eligible,gpt-5.6-terra,llm_error,state_local_rule,False,"The model used only the income threshold. It missed Arkansas's universal free breakfast starting in 2025-26, under which the household's 16- and 11-year-old receive breakfast in the free tier." +us,scenario_117,free_school_meals_eligible,gpt-6-astra,llm_error,state_local_rule,False,"The model applied only the federal income-tested rules: above 130% FPL and no categorical benefit. It left out Arkansas's non-income-tested free breakfast under A.C.A. § 6-18-722(f), which gives the two K-12 children free breakfast worth $741.60 a year." +us,scenario_117,free_school_meals_eligible,gpt-6-luna,llm_error,state_local_rule,False,"The model applied only the federal free-meal income limit. It ignored Arkansas Act 123 of 2025, which gives every public school student one free breakfast a day, so the two school-age children receive free meal support." +us,scenario_117,free_school_meals_eligible,gpt-6-sol,llm_error,state_local_rule,False,"The model ruled out support based on income alone. It missed that Arkansas gives a free daily breakfast to all public school students regardless of income, which puts breakfast in the free tier for the household's two K-12 children." +us,scenario_117,free_school_meals_eligible,gpt-6.1-sol,llm_error,state_local_rule,False,"The model correctly ruled out income-based and categorical free meals. It never applied Arkansas Act 123 of 2025, which gives each public school student a free breakfast and yields $741.60 a year in free breakfast support for the 16- and 11-year-old." +us,scenario_117,free_school_meals_eligible,gpt-6.1-terra,llm_error,state_local_rule,False,"The model applied the income threshold and categorical tests only. It missed Arkansas's statewide free breakfast for public school students (A.C.A. § 6-18-722(f)), which makes breakfast free for the two school-age children." +us,scenario_117,free_school_meals_eligible,grok-4.3,llm_error,state_local_rule,False,"The model treated high income as ruling out free meals. Arkansas Act 123 of 2025 gives every public school student a free daily breakfast regardless of income, so the two K-12 children have positive free meal support." +us,scenario_117,free_school_meals_eligible,grok-4.5,llm_error,state_local_rule,False,"The model applied only the 130% FPL limit and returned zero free meal value. It missed Arkansas's universal free breakfast, which PolicyEngine values at $741.60 a year for the household's two school-age children." +us,scenario_117,free_school_meals_eligible,grok-4.6,llm_error,state_local_rule,False,"The model checked the 130% FPL test and SNAP/TANF/Medicaid categorical eligibility. It never applied Arkansas Act 123 of 2025, under which every public school student receives a free breakfast, so the 16- and 11-year-old get breakfast in the free tier." +us,scenario_117,free_school_meals_eligible,grok-4.7,llm_error,state_local_rule,False,"The model correctly found no income-based or categorical eligibility but missed the separate Arkansas route. A.C.A. § 6-18-722(f) gives every public school student a free breakfast starting in 2025-26, so the two K-12 children have positive free meal support." +us,scenario_117,free_school_meals_eligible,grok-build-0.1,llm_error,state_local_rule,False,"The model applied only the 130% FPL threshold. It ignored Arkansas's income-independent free breakfast for public school students, which gives the household's two school-age children $741.60 a year in free breakfast support." +us,scenario_117,free_school_meals_eligible,inkling,llm_error,state_local_rule,False,The model explicitly stated that Arkansas does not provide universal free school meals. That is wrong for breakfast: Act 123 of 2025 (A.C.A. § 6-18-722(f)) gives every public school student one free breakfast a day starting in 2025-26. That puts breakfast in the free tier for the 16- and 11-year-old even though lunch stays paid. +us,scenario_117,free_school_meals_eligible,kimi-k2.6,llm_error,state_local_rule,False,"The model correctly placed income above 130% FPL with no categorical eligibility. It missed Arkansas Act 123 of 2025, which gives each public school student a free breakfast regardless of income, so the two K-12 children receive free breakfast support." +us,scenario_117,free_school_meals_eligible,kimi-k3,llm_error,state_local_rule,False,"The model applied only the 130% FPL free-meal limit. It ignored Arkansas's statewide free breakfast for public school students, which makes breakfast free for the household's 16- and 11-year-old." +us,scenario_117,free_school_meals_eligible,minimax-m3,llm_error,state_local_rule,False,"The model ruled the household out on income alone. It never applied Arkansas Act 123 of 2025, which gives every public school student one free breakfast a day and yields positive free meal support for the two school-age children." +us,scenario_117,free_school_meals_eligible,muse-spark-1.3,llm_error,state_local_rule,False,"The model checked the 130% FPL test and direct certification only. It missed Arkansas's universal free breakfast under A.C.A. § 6-18-722(f), which gives the two K-12 children free breakfast regardless of income." +us,scenario_117,free_school_meals_eligible,muse-wonder,llm_error,state_local_rule,False,"The model judged eligibility only against the free-meal income limit. It missed Arkansas Act 123 of 2025, under which every public school student receives a free breakfast, giving the household $741.60 a year in free meal support for its two school-age children." +us,scenario_117,free_school_meals_eligible,ox-alpha,llm_error,state_local_rule,False,"The model treated the 130% FPL test and SNAP/TANF participation as the only routes to free meals. It ignored Arkansas's statewide free breakfast for all public school students starting in 2025-26, which puts breakfast in the free tier for the 16- and 11-year-old." +us,scenario_117,free_school_meals_eligible,qwen-3.7-max,llm_error,state_local_rule,False,"The model compared wages to the USDA free-meal income guideline and stopped there. It missed Arkansas Act 123 of 2025, which gives every public school student one free breakfast a day regardless of income, so the two K-12 children have positive free meal support." +us,scenario_117,free_school_meals_eligible,qwen3.8-max,llm_error,state_local_rule,False,"The model applied only the income limits. It did not account for Arkansas's universal free breakfast (A.C.A. § 6-18-722(f)), which gives the household's two school-age children $741.60 a year in free breakfast support." us,scenario_117,head_wic_eligible,gpt-5.4-mini,llm_error,categorical_eligibility,False,"The model invented a household-level “young-child context” pathway and transferred the two-year-old child's WIC category to the 44-year-old head. The head has no listed pregnancy, postpartum, or breastfeeding status and is neither an infant nor a child under five; independently, household income exceeds the 185% poverty limit." us,scenario_117,payroll_tax,claude-fable-5,llm_error,thresholds_rates,False,"The model computed the correct $11,439 SS tax at the $184,500 base, but then switched to a $183,600 base ($14,988.99). It submitted $12,896.44, which matches none of its own calculations. Its final value is disconnected from its correct reasoning." us,scenario_117,payroll_tax,claude-haiku-4.5,llm_error,payroll_tax_base,False,"The model added the $35,525 FLSA overtime premium on top of gross wages that already include overtime. It used the 2024 SS wage base of $168,600 instead of $184,500 and applied Additional Medicare Tax at the $200,000 single threshold instead of the $250,000 MFJ threshold. It also counted Arkansas income tax withholding as a payroll tax, then added an invented $1,680 'adjustment'." @@ -9753,110 +10007,112 @@ us,scenario_117,payroll_tax,qwen-3.7-max,llm_error,thresholds_rates,False,"The m us,scenario_117,payroll_tax,qwen3.8-max,llm_error,other,False,"The model correctly computed SS tax of $11,439 at the $184,500 base, Medicare of $3,606 and $0 Additional Medicare Tax. Those sum to $15,045, but it submitted $20,603, a number disconnected from its own components." us,scenario_117,self_employment_tax,kimi-k2.6,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. us,scenario_117,spouse_wic_eligible,gpt-5.4-mini,llm_error,categorical_eligibility,False,"The model incorrectly transferred a young child's WIC categorical status to the spouse. Living with a WIC-age child does not make an adult eligible; the spouse has no stated pregnancy, postpartum, or breastfeeding status and the household also fails WIC's income test." -us,scenario_117,state_income_tax_before_refundable_credits,claude-fable-5,llm_error,taxable_income_or_deductions,False,"Took the ~$2,340 Arkansas standard deduction instead of itemizing, so it taxed ~$245,805 rather than $223,498.20 (after $24,646.33 of itemized deductions led by the charitable gift). It then made an unexplained ~$1,115 'bracket smoothing' cut to reach $8,081. It also subtracted only the $145 personal credits, missing the $60 additional credit for qualified individuals." -us,scenario_117,state_income_tax_before_refundable_credits,claude-fable-5.1,llm_error,thresholds_rates,False,"Its income and deduction steps were nearly right ($248,145 AGI, refund excluded, charity itemized). The error was the 2%/4%/3.9% schedule: it gave $8,586.66 on $222,245, about $446 more than Arkansas's 2026 brackets produce on that base. It also stopped at $145 of personal credits and missed the $60 additional tax credit for qualified individuals." -us,scenario_117,state_income_tax_before_refundable_credits,claude-haiku-4.5,llm_error,taxable_income_or_deductions,False,"Added the $35,525 FLSA overtime premium on top of wages that already include it, counted the $2,589 refund that Arkansas excludes, and used a standard deduction instead of the $24,646.33 itemized total. It then applied a 5% top rate (the 2026 top rate is 3.9%). It subtracted $1,050 of invented credits instead of the actual $205 ($145 personal + $60 additional)." -us,scenario_117,state_income_tax_before_refundable_credits,claude-haiku-5.5,llm_error,missing_output,False,"Entered $0 and explicitly skipped the Arkansas calculation. Arkansas AGI of $248,144.53 less $24,646.33 of itemized deductions leaves $223,498.20 taxable. That produces $8,189.53 of bracket tax, or $7,984.53 after $205 of nonrefundable credits." -us,scenario_117,state_income_tax_before_refundable_credits,claude-opus-4.7,llm_error,taxable_income_or_deductions,False,"Imputed ~$22,500 of mortgage interest from the $501,000 balance, even though no interest paid is listed and unlisted amounts are zero. That pushed itemized deductions to ~$48,400 instead of $24,646.33. Its own arithmetic then reached ~$7,645, but it reported an unrelated $11,264." -us,scenario_117,state_income_tax_before_refundable_credits,claude-opus-4.8,llm_error,taxable_income_or_deductions,False,"Counted the $2,589 refund that Arkansas excludes and imputed ~$20,040 of mortgage interest that isn't an input, putting itemized deductions at ~$48,000 instead of $24,646.33. The 3.9% top rate on its own ~$202,000 base gives under $8,000, but it reported $11,820, which none of its stated steps supports." -us,scenario_117,state_income_tax_before_refundable_credits,claude-opus-5,llm_error,taxable_income_or_deductions,False,"Claimed mortgage interest and medical deductions the facts don't support: only a mortgage balance is listed, and medical costs fall below the AGI floor. That cut taxable income to ~$190,000 instead of $223,498.20. It also subtracted only $145 of credits, missing the $60 additional credit." -us,scenario_117,state_income_tax_before_refundable_credits,claude-opus-5.5,llm_error,thresholds_rates,False,"Kept the $2,589 refund in Arkansas income ($224,834 base). The bigger error was the rate schedule: it computed $8,685 where the 2026 brackets give about $8,242 on that base. It also subtracted only the $145 personal credits, missing the $60 additional credit." -us,scenario_117,state_income_tax_before_refundable_credits,claude-sonnet-4.6,llm_error,state_local_rule,False,"Subtracted the $35,525 FLSA overtime premium as Arkansas-exempt, but Arkansas AGI of $248,144.53 includes it. It also added a $10,000 SALT deduction with no state or local taxes paid listed. And it claimed a $240 Arkansas child-care credit, which is zero because the federal CDCC is zero (the head has no earned income)." -us,scenario_117,state_income_tax_before_refundable_credits,claude-sonnet-5,llm_error,taxable_income_or_deductions,False,"Imputed ~$20,040 of mortgage interest from the $501,000 balance, which isn't an input, overstating deductions. Its own bracket calculation came to ~$8,086, but it reported $12,500 with no supporting computation." -us,scenario_117,state_income_tax_before_refundable_credits,claude-sonnet-5.5,llm_error,taxable_income_or_deductions,False,"Used the small Arkansas standard deduction instead of itemizing, so it taxed ~$245,000 instead of $223,498.20 (after $24,646.33 of itemized deductions led by the $25,900 charitable gift)." -us,scenario_117,state_income_tax_before_refundable_credits,deepseek-v4-flash-0731,llm_error,thresholds_rates,False,"Used a 4.9% top rate (the 2026 top rate is 3.9%) and taxed only ~$184,000 instead of $223,498.20. It also said no nonrefundable credits apply, dropping the $145 personal and $60 additional credits. These errors happen to roughly offset." -us,scenario_117,state_income_tax_before_refundable_credits,deepseek-v4-pro,llm_error,taxable_income_or_deductions,False,"Used a $5,000 standard deduction instead of the $24,646.33 itemized total, taxing $243,145 instead of $223,498.20. It also subtracted none of the $205 nonrefundable credits ($145 personal, $60 additional)." -us,scenario_117,state_income_tax_before_refundable_credits,deepseek-v4-pro-0813,llm_error,state_local_rule,False,"Its $215,209 starting income ($185,403.68 + $29,805.33) is $250,734 minus the $35,525 overtime premium, so it treated overtime as exempt from Arkansas tax. Arkansas AGI of $248,144.53 keeps the overtime and leaves out only the state refund, which makes taxable income $223,498.20." -us,scenario_117,state_income_tax_before_refundable_credits,deepseek-v4.1-flash,llm_error,thresholds_rates,False,"Used an outdated 4.4% top rate (the 2026 top rate is 3.9%), kept the $2,589 refund in income, and took a $4,400 standard deduction instead of itemizing $24,646.33. It also subtracted none of the $205 nonrefundable credits." -us,scenario_117,state_income_tax_before_refundable_credits,gemini-3-flash-preview,llm_error,thresholds_rates,False,"Started from $250,734, which includes the $2,589 refund Arkansas excludes, and added a $741 medical deduction even though medical costs fall below the AGI floor, giving a $224,093 base. Its brackets produced $8,413.63, about $200 more than the 2026 schedule gives on that base. It also subtracted only $145, missing the $60 additional credit." -us,scenario_117,state_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,thresholds_rates,False,"No derivation given. $10,560 is consistent with an outdated ~4.4% rate on roughly $240,000 of standard-deduction income. The correct path itemizes $24,646.33 to reach $223,498.20 taxable, applies 2026 brackets topping at 3.9% for $8,189.53, and subtracts $205 of credits." -us,scenario_117,state_income_tax_before_refundable_credits,gemini-3.1-pro-preview,llm_error,thresholds_rates,False,"$8,768 is exactly 3.9% × $224,834 ($250,734 − $25,900): a flat top rate on a base that wrongly includes the $2,589 refund. It skips the ~$527 of lower-bracket relief in the 2026 schedule and all $205 of nonrefundable credits." -us,scenario_117,state_income_tax_before_refundable_credits,gemini-3.5-flash,llm_error,thresholds_rates,False,"$8,623 equals 3.9% × $224,834 minus $145. It applied the top rate flat with no lower-bracket relief (bracket tax should be $8,189.53), kept the $2,589 refund in income, and missed the $60 additional credit." -us,scenario_117,state_income_tax_before_refundable_credits,gemini-3.5-flash-lite,llm_error,thresholds_rates,False,"No derivation given. $10,879 is consistent with an outdated ~4.4% rate on income reduced by at most a standard deduction. Arkansas taxes $223,498.20 after $24,646.33 of itemized deductions, using 2026 brackets topping at 3.9%, then subtracts $205 of credits." -us,scenario_117,state_income_tax_before_refundable_credits,gemini-3.6-flash,llm_error,other,False,"No derivation given; it is $249.59 too high. The gap is consistent with leaving out the $60 additional credit plus about $190 of extra bracket tax, from either a base above $223,498.20 or a schedule with less lower-bracket relief than the one producing $8,189.53." -us,scenario_117,state_income_tax_before_refundable_credits,gemini-3.7-flash,llm_error,taxable_income_or_deductions,False,"No derivation given. $9,260 is consistent with taxing roughly $245,000 after a small standard deduction, instead of $223,498.20 after the $24,646.33 of itemized deductions led by the charitable gift." -us,scenario_117,state_income_tax_before_refundable_credits,gemini-3.8-flash,llm_error,taxable_income_or_deductions,False,"Said it used the Arkansas standard deduction, so it taxed over $240,000 instead of $223,498.20 after itemizing $24,646.33 (led by the $25,900 charitable gift)." -us,scenario_117,state_income_tax_before_refundable_credits,gemini-4-argon,llm_error,thresholds_rates,False,"Itemized the charitable gift, but its progressive schedule gave ~$8,698 before credits where the 2026 schedule gives $8,189.53, about $500 too much from too little lower-bracket relief. It also subtracted only $145, missing the $60 additional credit." -us,scenario_117,state_income_tax_before_refundable_credits,glm-5.2,llm_error,thresholds_rates,False,"Used outdated pre-reform Arkansas brackets with 4.7% and 4.4% rates. The 2026 schedule tops out at 3.9% and gives $8,189.53 on $223,498.20. It also subtracted none of the $205 nonrefundable credits." -us,scenario_117,state_income_tax_before_refundable_credits,glm-5.3,llm_error,other,False,"Kept the $2,589 refund in income and added a ~$1,000 medical deduction even though medical costs fall below the AGI floor. It said no nonrefundable credits apply, dropping the $145 personal and $60 additional credits, and rounded bracket tax to $8,000 instead of computing it." -us,scenario_117,state_income_tax_before_refundable_credits,gpt-5.4-mini,llm_error,thresholds_rates,False,"Called the liability 'modest' and reported $1,005 without taxing the $223,498.20 of taxable income (AGI $248,144.53 less $24,646.33 itemized). That income produces $8,189.53 of bracket tax before $205 of credits." -us,scenario_117,state_income_tax_before_refundable_credits,gpt-5.4-nano,llm_error,taxable_income_or_deductions,False,"Claimed deductions eliminate the tax. Itemized deductions are only $24,646.33 against $248,144.53 of AGI, leaving $223,498.20 taxable and $7,984.53 owed after $205 of credits." -us,scenario_117,state_income_tax_before_refundable_credits,gpt-5.5,llm_error,thresholds_rates,False,"Got to $222,245 of taxable income, but its high-income schedule gave $8,496.66, about $356 more than the 2026 brackets produce on that base. It also subtracted $160 of credits instead of $205 ($145 personal + $60 additional)." -us,scenario_117,state_income_tax_before_refundable_credits,gpt-5.6-luna,llm_error,taxable_income_or_deductions,False,"Used the standard deduction instead of the $24,646.33 itemized total. It also said no nonrefundable credit applies, dropping the $145 personal and $60 additional credits." -us,scenario_117,state_income_tax_before_refundable_credits,gpt-5.6-sol,llm_error,other,False,"Its $122.47 overstatement is consistent with taxing a $224,834 base that includes the $2,589 refund (Arkansas excludes it) and subtracting only $145 of personal credits without the $60 additional credit." -us,scenario_117,state_income_tax_before_refundable_credits,gpt-5.6-terra,llm_error,other,False,"$7,995.31 matches the 2026 schedule applied to $222,245 (the full $25,900 deducted instead of the $24,646.33 itemized total) minus only $145 of personal credits. The missing $60 additional credit nearly cancels the ~$49 of tax lost to the oversized deduction." -us,scenario_117,state_income_tax_before_refundable_credits,gpt-6-astra,llm_error,thresholds_rates,False,"Got to $222,245 of taxable income, but its high-income schedule gave $8,578.26 where the 2026 brackets give about $8,141 on that base. It also subtracted only $145, missing the $60 additional credit." -us,scenario_117,state_income_tax_before_refundable_credits,gpt-6-luna,llm_error,taxable_income_or_deductions,False,"$9,535 is about 3.9% of the full $248,145 AGI minus $145. It skipped the $24,646.33 itemized deduction and the lower-bracket relief, and missed the $60 additional credit." -us,scenario_117,state_income_tax_before_refundable_credits,gpt-6-sol,llm_error,thresholds_rates,False,"Its $365 overstatement after the charitable deduction is consistent with a schedule that gives too little lower-bracket relief (the 2026 brackets give $8,189.53 on $223,498.20) plus leaving out the $60 additional credit." -us,scenario_117,state_income_tax_before_refundable_credits,gpt-6.1-sol,llm_error,thresholds_rates,False,"Got to $222,245 of taxable income, but its high-income schedule gave $8,584.76 where the 2026 brackets give about $8,141 on that base. It also subtracted only $145, missing the $60 additional credit." -us,scenario_117,state_income_tax_before_refundable_credits,grok-4.3,llm_error,other,False,"Reported a rounded $8,000 with no computation. Graduated tax on $223,498.20 is $8,189.53, and subtracting $205 of credits gives $7,984.53." -us,scenario_117,state_income_tax_before_refundable_credits,grok-4.5,llm_error,thresholds_rates,False,"Applied an outdated ~4.4% top rate to ~$224,000 of taxable income. The 2026 top rate is 3.9%, and the graduated tax on $223,498.20 is $8,189.53 before $205 of credits." -us,scenario_117,state_income_tax_before_refundable_credits,grok-4.6,llm_error,other,False,"Kept the $2,589 refund in income and added a $741 medical deduction even though medical costs fall below the AGI floor, giving a $224,093 base. It said no nonrefundable credits apply, but the $145 personal and $60 additional credits apply regardless of the zero CDCC. Its bracket tax also ran ~$220 high." -us,scenario_117,state_income_tax_before_refundable_credits,grok-4.7,llm_error,taxable_income_or_deductions,False,"Started from an AGI of $223,734 that the facts don't support; wages of $248,675 less the $530 loss give Arkansas AGI of $248,144.53. That understated taxable income by about $25,700 ($197,834 vs $223,498.20)." -us,scenario_117,state_income_tax_before_refundable_credits,grok-build-0.1,llm_error,thresholds_rates,False,"Treated Arkansas as a flat 3.9% tax, started from a misstated $242,511 AGI, and skipped all nonrefundable credits. Arkansas AGI is $248,144.53, the 2026 graduated brackets give $8,189.53 on $223,498.20, and $205 of personal and additional credits come off that." -us,scenario_117,state_income_tax_before_refundable_credits,inkling,llm_error,thresholds_rates,False,"Taxed ~$221,000 at a near-flat 3.9% (~$8,600), skipping most of the lower-bracket relief that brings 2026 tax to $8,189.53 on $223,498.20. It then subtracted only ~$100 of credits instead of $205." -us,scenario_117,state_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"Gave no value and no explanation for state_income_tax_before_refundable_credits, so there is no answer to score." -us,scenario_117,state_income_tax_before_refundable_credits,kimi-k3,llm_error,taxable_income_or_deductions,False,"Took the joint standard deduction for ~$245,654 of taxable income, instead of itemizing $24,646.33 for $223,498.20. It also subtracted only $145 of personal credits, missing the $60 additional credit." -us,scenario_117,state_income_tax_before_refundable_credits,minimax-m3,llm_error,other,False,"Reported no Arkansas liability. AGI of $248,144.53 less $24,646.33 of itemized deductions leaves $223,498.20 taxable, producing $8,189.53 of bracket tax and $7,984.53 after $205 of credits." -us,scenario_117,state_income_tax_before_refundable_credits,muse-spark-1.3,llm_error,other,False,"Added a ~$700 medical deduction even though medical costs fall below the AGI floor, and applied a near-flat 3.9%. It left out the $205 of personal and additional credits, and its $8,340 doesn't follow from its own ~$221,545 × 3.9% (~$8,640)." -us,scenario_117,state_income_tax_before_refundable_credits,muse-wonder,llm_error,taxable_income_or_deductions,False,"Took the joint standard deduction (~$243,435 taxable) instead of itemizing $24,646.33 ($223,498.20 taxable). It also subtracted only $145, missing the $60 additional credit." -us,scenario_117,state_income_tax_before_refundable_credits,ox-alpha,llm_error,thresholds_rates,False,"Kept the $2,589 refund in income ($224,834 base) and used a ~3.8% top rate instead of the 2026 graduated schedule that gives $8,189.53. It estimated credits at $155 ($31 × 5) instead of $205 ($29 × 5 personal + $60 additional)." -us,scenario_117,state_income_tax_before_refundable_credits,qwen-3.7-max,llm_error,taxable_income_or_deductions,False,"Added the $35,525 overtime premium on top of wages that already include it and kept the $2,589 refund, inflating income to $286,259. It then dropped its own itemized calculation for a $4,400 standard deduction and applied a flat 4.4%, where 2026 Arkansas uses graduated rates topping at 3.9%." -us,scenario_117,state_income_tax_before_refundable_credits,qwen3.8-max,llm_error,state_local_rule,False,"Its $213,150 base is wages minus the $35,525 overtime premium, so it treated overtime as exempt even though Arkansas AGI of $248,144.53 includes it. It also used an unsupported $28,867 deduction and subtracted only $60 of credits, missing the $145 personal credits. It then reported $5,105 even though its own math gave $7,127." +us,scenario_117,state_income_tax_before_refundable_credits,claude-fable-5,llm_error,taxable_income_or_deductions,False,"It used the roughly $2,340 standard deduction instead of itemizing the $24,646.33 charitable deduction, so its taxable income came out near $245,805 rather than $223,498.20. It then cut its own $9,196 figure to $8,081 through unexplained 'bracket smoothing'. It also never applied the $60 additional credit." +us,scenario_117,state_income_tax_before_refundable_credits,claude-fable-5.1,llm_error,thresholds_rates,False,"Its AGI of $248,145 was right, but it deducted the full $25,900 charitable gift instead of the reduced $24,646.33 Arkansas itemized total, giving taxable income of $222,245. It then used a 2%/4%/3.9% schedule that produced $8,586.66, where the engine's 2026 schedule gives $8,189.53. Its credits were $145, missing the $60 additional credit for qualified individuals." +us,scenario_117,state_income_tax_before_refundable_credits,claude-haiku-4.5,llm_error,taxable_income_or_deductions,False,"It added the $35,525 FLSA overtime premium on top of gross wages, even though wages already include it. It also counted the state refund and subtracted a made-up $18,398 of self-employment tax. It then took the standard deduction instead of itemizing, taxed income above $9,799 at a nonexistent 5% rate, and invented $1,050 of credits; the actual credits are $205." +us,scenario_117,state_income_tax_before_refundable_credits,claude-haiku-5.5,llm_error,missing_output,False,"It explicitly skipped the Arkansas calculation and entered 0. The household has $223,498.20 of Arkansas taxable income, which gives $8,189.53 of tax less $205 of credits, or $7,984.53." +us,scenario_117,state_income_tax_before_refundable_credits,claude-opus-4.7,llm_error,taxable_income_or_deductions,False,"It imputed about $22,500 of mortgage interest from the $501,000 balance, but no interest was paid in the inputs, so that deduction is $0. Its own arithmetic came to about $7,645, yet it submitted an unsupported $11,264. It also skipped the itemized reduction and the $60 additional credit." +us,scenario_117,state_income_tax_before_refundable_credits,claude-opus-4.8,llm_error,taxable_income_or_deductions,False,"It counted the $2,589 state refund in Arkansas income and imputed about $20,040 of mortgage interest that the inputs don't support, giving roughly $202,000 of taxable income. It then stated a tax of $11,820, which is far above what 3.9% of its own base yields." +us,scenario_117,state_income_tax_before_refundable_credits,claude-opus-5,llm_error,taxable_income_or_deductions,False,"It added mortgage interest and medical deductions that don't exist: there is no interest-paid input, and medical costs of $11,823 are below the AGI floor. That pushed taxable income down to about $190,000 instead of $223,498.20. It also subtracted only $145 of credits instead of $205." +us,scenario_117,state_income_tax_before_refundable_credits,claude-opus-5.5,llm_error,thresholds_rates,False,"Its taxable income of $224,834 keeps the $2,589 state refund, which Arkansas excludes, and deducts the full $25,900 instead of $24,646.33. It then used the 3.9% top-rate schedule to get $8,685 rather than the engine's 2026 schedule, and subtracted only $145 of credits, missing the $60 additional credit." +us,scenario_117,state_income_tax_before_refundable_credits,claude-sonnet-4.6,llm_error,taxable_income_or_deductions,False,"It wrongly treated the $35,525 overtime premium as exempt from Arkansas tax and kept the state refund in income. It also added a $10,000 SALT deduction with no state or local taxes in the inputs and claimed a $240 Arkansas child-care credit. That credit is $0 because the head has no earnings, so the federal CDCC is $0. All of this pushed its taxable income down to $178,861, against $223,498.20 in the reference." +us,scenario_117,state_income_tax_before_refundable_credits,claude-sonnet-5,llm_error,taxable_income_or_deductions,False,"It imputed $20,040 of mortgage interest even though no interest was paid in the inputs, and skipped the personal credits. It reached about $8,086 and then raised the figure to $12,500 without any computation." +us,scenario_117,state_income_tax_before_refundable_credits,claude-sonnet-5.5,llm_error,taxable_income_or_deductions,False,"It used the Arkansas standard deduction on about $245,000 of income instead of itemizing $24,646.33 of charitable gifts, which overstates taxable income by about $21,500. It then taxed that base at 3.9% instead of the engine's lower 2026 schedule." +us,scenario_117,state_income_tax_before_refundable_credits,deepseek-v4-flash-0731,llm_error,thresholds_rates,False,"It used an out-of-date 4.9% top rate on about $184k of taxable income, which understates the base; the correct figure is $223,498.20 after the $24,646.33 itemized deduction. It also claimed no nonrefundable credits apply, leaving out the $145 personal credits and the $60 additional credit." +us,scenario_117,state_income_tax_before_refundable_credits,deepseek-v4-pro,llm_error,taxable_income_or_deductions,False,"It took a $5,000 standard deduction instead of itemizing the $24,646.33 charitable deduction, giving $243,145 of taxable income. It then applied a 3.9% schedule and subtracted none of the $205 in nonrefundable credits." +us,scenario_117,state_income_tax_before_refundable_credits,deepseek-v4-pro-0813,llm_error,taxable_income_or_deductions,False,"Its $185,403.68 of taxable income plus $29,805.33 of itemized deductions adds up to $215,209, which means it subtracted the $35,525 overtime premium and kept the state refund. The engine's Arkansas AGI is $248,144.53, with no overtime exclusion and the refund excluded. Its itemized total was also too high: $29,805.33 against $24,646.33." +us,scenario_117,state_income_tax_before_refundable_credits,deepseek-v4.1-flash,llm_error,thresholds_rates,False,"It taxed $246,334 at an out-of-date 2%/4%/4.4% schedule. That base keeps the state refund and uses a $4,400 standard deduction instead of the $24,646.33 itemized deduction. It also subtracted none of the $205 in nonrefundable credits." +us,scenario_117,state_income_tax_before_refundable_credits,gemini-3-flash-preview,llm_error,thresholds_rates,False,"It started from $250,734, which includes the $2,589 state refund that Arkansas excludes. It also itemized $26,641, adding $741 of medical costs that fall below the floor, instead of $24,646.33. On top of that it used the 3.9% schedule, which gave $8,413.63 instead of the engine's $8,189.53, and subtracted only $145 instead of $205." +us,scenario_117,state_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,thresholds_rates,False,"It gave no derivation. Its $10,560 matches taxing nearly all of AGI at about a 4.3–4.4% rate after only a standard deduction. The correct steps are itemizing $24,646.33, applying the engine's 2026 schedule ($8,189.53) and subtracting $205 of credits." +us,scenario_117,state_income_tax_before_refundable_credits,gemini-3.1-pro-preview,llm_error,thresholds_rates,False,"It gave no derivation. Its $8,768 matches applying the 3.9% schedule to roughly $225k–$230k of taxable income with little or no credit offset. The engine applies its 2026 schedule to $223,498.20 to get $8,189.53, then subtracts $205 of credits." +us,scenario_117,state_income_tax_before_refundable_credits,gemini-3.5-flash,llm_error,thresholds_rates,False,"It started from $250,734, keeping the $2,589 state refund that Arkansas excludes, and applied the 3.9% bracket structure to the full charitable deduction. That overstated the tax relative to the engine's $8,189.53 on $223,498.20, and it subtracted less than the $205 of credits." +us,scenario_117,state_income_tax_before_refundable_credits,gemini-3.5-flash-lite,llm_error,thresholds_rates,False,"It gave no derivation. Its $10,879 matches taxing nearly all of AGI at an out-of-date 4.4% rate with only a standard deduction. The engine itemizes $24,646.33, applies its 2026 schedule to $223,498.20, and subtracts $205 of credits." +us,scenario_117,state_income_tax_before_refundable_credits,gemini-3.6-flash,llm_error,thresholds_rates,False,"It gave no derivation. Its $8,234.12 is $249.59 too high, which matches using the 3.9% bracket schedule instead of the engine's 2026 schedule ($8,189.53 on $223,498.20) and not subtracting the full $205 of credits." +us,scenario_117,state_income_tax_before_refundable_credits,gemini-3.7-flash,llm_error,taxable_income_or_deductions,False,"It gave no derivation. Its $9,260 matches taxing about $245,000 at 3.9% after only the standard deduction, which skips the $24,646.33 charitable itemized deduction and the engine's lower 2026 schedule." +us,scenario_117,state_income_tax_before_refundable_credits,gemini-3.8-flash,llm_error,taxable_income_or_deductions,False,"It explicitly took the Arkansas standard deduction instead of itemizing the $24,646.33 charitable deduction, and taxed the result at 3.9%. That overstates taxable income by about $21,500 and uses a higher rate than the engine's 2026 schedule." +us,scenario_117,state_income_tax_before_refundable_credits,gemini-4-argon,llm_error,thresholds_rates,False,"It deducted the full $25,900 charitable gift instead of the reduced $24,646.33 Arkansas itemized total. It then used the 3.9% schedule instead of the engine's 2026 schedule, which gives $8,189.53, and subtracted only $145 of personal credits, leaving out the $60 additional credit." +us,scenario_117,state_income_tax_before_refundable_credits,glm-5.2,llm_error,thresholds_rates,False,"Its AGI of $248,145 was right, but it deducted the full $25,900 and taxed $222,245 using an out-of-date schedule with 3.4%, 4.7% and 4.4% brackets. It also subtracted none of the $205 in nonrefundable credits." +us,scenario_117,state_income_tax_before_refundable_credits,glm-5.3,llm_error,other,False,"It kept the $2,589 state refund in Arkansas AGI and added a medical deduction, even though medical costs are below the floor. It also said no Arkansas nonrefundable credits apply, so it never subtracted the $145 personal credits or the $60 additional credit, and it rounded loosely to $8,000 instead of computing the brackets." +us,scenario_117,state_income_tax_before_refundable_credits,gpt-5.4-mini,llm_error,other,False,"It called the tax 'modest' at $1,005, which is far too low for $223,498.20 of Arkansas taxable income. That income produces $8,189.53 of bracket tax before the $205 of credits." +us,scenario_117,state_income_tax_before_refundable_credits,gpt-5.4-nano,llm_error,other,False,"It claimed deductions wipe out Arkansas tax. The only deduction the household can take is $24,646.33 of itemized charitable gifts, which leaves $223,498.20 taxable and $7,984.53 of tax after credits." +us,scenario_117,state_income_tax_before_refundable_credits,gpt-5.5,llm_error,thresholds_rates,False,"It deducted the full $25,900 instead of the reduced $24,646.33 Arkansas itemized total, giving $222,245 of taxable income. Its high-income schedule produced $8,496.66 instead of the engine's $8,189.53, and its $160 of credits fell short of the correct $205 ($145 personal plus $60 additional)." +us,scenario_117,state_income_tax_before_refundable_credits,gpt-5.6-luna,llm_error,taxable_income_or_deductions,False,"It took only standard and personal deductions instead of itemizing the $24,646.33 charitable deduction, and said no nonrefundable credit applies. That ignores the $145 personal credits and the $60 additional credit." +us,scenario_117,state_income_tax_before_refundable_credits,gpt-5.6-sol,llm_error,thresholds_rates,False,"Its $8,107 is $122.47 too high. That matches a bracket tax of about $8,252, roughly $62 above the engine's $8,189.53 on $223,498.20, less only the $145 personal credits, with the $60 additional credit left out." +us,scenario_117,state_income_tax_before_refundable_credits,gpt-5.6-terra,llm_error,taxable_income_or_deductions,False,"Its $7,995.31 is $10.78 too high. That matches deducting the full $25,900 charitable gift instead of the reduced $24,646.33 total, and claiming only the $145 personal and dependent credits without the $60 additional credit; the two errors nearly cancel out." +us,scenario_117,state_income_tax_before_refundable_credits,gpt-6-astra,llm_error,thresholds_rates,False,"It correctly left out the refund but deducted the full $25,900, giving $222,245 of taxable income, instead of the reduced $24,646.33. It then applied the 3.9% high-income schedule instead of the engine's 2026 schedule, which yields $8,189.53, and subtracted only $145, missing the $60 additional credit." +us,scenario_117,state_income_tax_before_refundable_credits,gpt-6-luna,llm_error,taxable_income_or_deductions,False,"It gave no breakdown. Its $9,535 matches taxing almost all of the roughly $248k AGI at 3.9% without itemizing the $24,646.33 charitable deduction. That overstates taxable income by about $24,600 compared with $223,498.20." +us,scenario_117,state_income_tax_before_refundable_credits,gpt-6-sol,llm_error,thresholds_rates,False,"It applied a 3.9% top marginal rate to income after the full charitable deduction. The engine's 2026 schedule yields only $8,189.53 on $223,498.20 (about 3.66% effective), and the engine also subtracts the $60 additional credit on top of the $145 personal credits." +us,scenario_117,state_income_tax_before_refundable_credits,gpt-6.1-sol,llm_error,thresholds_rates,False,"It deducted the full $25,900 from $248,145 instead of the reduced $24,646.33 itemized total. It then used the 3.9% high-income schedule rather than the engine's 2026 schedule, which gives $8,189.53, and subtracted only $145, missing the $60 additional credit." +us,scenario_117,state_income_tax_before_refundable_credits,gpt-6.1-terra,llm_error,taxable_income_or_deductions,False,"It used the joint standard deduction instead of itemizing the $24,646.33 charitable deduction, which overstates taxable income by more than $20,000 compared with $223,498.20." +us,scenario_117,state_income_tax_before_refundable_credits,grok-4.3,llm_error,other,False,"It submitted a round $8,000 without working through the brackets or credits. The engine gets $7,984.53 by taxing $223,498.20 at its 2026 schedule ($8,189.53) and then subtracting $205 of nonrefundable credits." +us,scenario_117,state_income_tax_before_refundable_credits,grok-4.5,llm_error,thresholds_rates,False,"It applied an out-of-date top rate of about 4.4% to roughly $224,000 of taxable income. The engine's 2026 schedule yields $8,189.53 on $223,498.20, about 3.66% effective, and the engine also subtracts $205 of nonrefundable credits." +us,scenario_117,state_income_tax_before_refundable_credits,grok-4.6,llm_error,thresholds_rates,False,"It started from $250,734, keeping the $2,589 state refund that Arkansas excludes, and added a $741 medical deduction for costs below the floor. It used the 3.9% schedule instead of the engine's 2026 schedule and said no Arkansas nonrefundable credits apply, leaving out the $145 personal credits and the $60 additional credit." +us,scenario_117,state_income_tax_before_refundable_credits,grok-4.7,llm_error,taxable_income_or_deductions,False,"It started from $223,734, about $24,410 below the engine's Arkansas AGI of $248,144.53. Arkansas AGI includes all wages, overtime premium included, minus only the $530 capital loss. Deducting the full $25,900 from that too-low figure understated taxable income at $197,834." +us,scenario_117,state_income_tax_before_refundable_credits,grok-build-0.1,llm_error,thresholds_rates,False,"It treated Arkansas as a flat 3.9% tax with no bracket structure, starting from a wrong AGI of $242,511, and deducted the full $25,900. It also subtracted none of the $205 in nonrefundable credits." +us,scenario_117,state_income_tax_before_refundable_credits,inkling,llm_error,thresholds_rates,False,"It reached about $221,000 of taxable income through 'standard deduction/exemptions' instead of the $24,646.33 itemized deduction. It then taxed that at a flat 3.9% instead of the engine's 2026 schedule, which gives $8,189.53 on $223,498.20, and subtracted only small credits rather than $205." +us,scenario_117,state_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"It returned no value and no explanation for state_income_tax_before_refundable_credits, so there was nothing to score against the $7,984.53 reference." +us,scenario_117,state_income_tax_before_refundable_credits,kimi-k3,llm_error,taxable_income_or_deductions,False,"It took the joint standard deduction, giving $245,654 of taxable income, instead of itemizing the $24,646.33 charitable deduction. It then used the 3.9% high-income schedule and subtracted only $145 of credits instead of $205." +us,scenario_117,state_income_tax_before_refundable_credits,minimax-m3,llm_error,other,False,"It reported no Arkansas liability at all. With $223,498.20 of taxable income after the $24,646.33 itemized deduction, the 2026 schedule gives $8,189.53, and subtracting $205 of credits leaves $7,984.53." +us,scenario_117,state_income_tax_before_refundable_credits,muse-spark-1.3,llm_error,thresholds_rates,False,"It counted medical costs as itemized deductions even though they fall below the floor. It also used the full charitable gift instead of the reduced $24,646.33 total, taxed the result using a 3.9% top rate instead of the engine's 2026 schedule, and never subtracted the $205 of nonrefundable credits." +us,scenario_117,state_income_tax_before_refundable_credits,muse-wonder,llm_error,taxable_income_or_deductions,False,"It took the Arkansas joint standard deduction, giving about $243,435 of taxable income, instead of itemizing the $24,646.33 charitable deduction. It then applied 3.9% graduated rates and subtracted only $145 of credits instead of $205." +us,scenario_117,state_income_tax_before_refundable_credits,ox-alpha,llm_error,taxable_income_or_deductions,False,"It kept the $2,589 state refund in Arkansas AGI ($250,734) and deducted the full $25,900, giving $224,834 of taxable income instead of $223,498.20. It also guessed credits of about $155 (roughly $31 per person) instead of the $205 total of $145 personal plus $60 additional." +us,scenario_117,state_income_tax_before_refundable_credits,qwen-3.7-max,llm_error,taxable_income_or_deductions,False,"It added the $35,525 overtime premium on top of $248,675 of gross wages, even though wages already include it, and counted the state refund, giving $286,259. It then dropped its own itemized calculation, used the $4,400 standard deduction, and applied a flat 4.4% rate." +us,scenario_117,state_income_tax_before_refundable_credits,qwen3.8-max,llm_error,taxable_income_or_deductions,False,"It started from $213,150 and subtracted a made-up $28,867 'filing deduction' instead of starting from $248,144.53 and taking the $24,646.33 itemized deduction. It claimed a $60 credit of $20 per dependent, below the engine's $205 credit total, and its submitted $5,105 contradicts its own arithmetic result of $7,127." us,scenario_117,state_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. us,scenario_118,head_medicaid_eligible,claude-haiku-5.5,llm_error,categorical_eligibility,False,"The model said Social Security income is modest but still concluded 'no Medicaid enrollment assumed; not eligible'. That confuses enrollment with eligibility, and Medicare eligibility does not rule out Medicaid. It also missed that $2,800 a year in Social Security and $70 in assets qualify the head for SSI ($9,368 a year), and in NY that gives automatic Medicaid through the SSI-recipient category." us,scenario_118,head_medicaid_eligible,gpt-5.4-nano,llm_error,categorical_eligibility,False,"The model said the facts were not enough to support eligibility, even though they fully establish the aged/blind/disabled pathway. The head is 74, blind, and disabled, with $2,800 a year in Social Security and $70 in assets. That qualifies them for SSI, which gives automatic NY Medicaid through the SSI-recipient category, and they also pass NY's aged/disabled income and asset tests. The model never applied these tests to the listed income and resources." us,scenario_118,payroll_tax,gpt-5.4-nano,llm_error,payroll_tax_base,False,"The model correctly stated that the $2,800 Social Security retirement benefit is not subject to employee payroll tax and that no wages were provided, but then contradicted that reasoning by assigning $172.90 of employee-side tax. It improperly placed retirement benefits or another nonexistent amount in the payroll-tax base instead of applying the tax rates to a zero earned-income base." -us,scenario_118,snap,claude-fable-5,prompt_ambiguity,taxable_income_or_deductions,False,"The model counted only the $233/month of Social Security and left out the $780.67/month of SSI the head receives, which SNAP counts as unearned income. As a result, net income fell to $0 and the model paid the maximum allotment ($293×12). Counting SSI makes gross income $1,014 and net income $194.38, for a benefit of $239.80/month." -us,scenario_118,snap,claude-fable-5.1,prompt_ambiguity,taxable_income_or_deductions,False,"The model correctly counted SSI and got $1,014 of gross income, but its shelter costs were only the $599 of mortgage interest and property tax. It left out the New York utility allowance that raises shelter costs to about $1,013/month. The excess shelter deduction is therefore about $611, not $196, net income is $194.38, not $609, and the benefit is $239.80/month, not $115." -us,scenario_118,snap,claude-haiku-4.5,prompt_ambiguity,taxable_income_or_deductions,False,"The model concluded the household fails SNAP income limits, but its income is far below them. Net income of $194.38 is well under the $1,304 net income limit, and SSI receipt makes the household categorically eligible. The standard formula ($298 minus 30% of net income) yields $239.80/month, not $0." -us,scenario_118,snap,claude-haiku-5.5,prompt_ambiguity,taxable_income_or_deductions,False,"The model returned $0 without doing any calculation. The household is categorically eligible through SSI and passes every income and asset test. Counting $1,014 of SS plus SSI income and the uncapped shelter deduction gives net income of $194.38 and $239.80/month." -us,scenario_118,snap,claude-opus-4.7,prompt_ambiguity,taxable_income_or_deductions,False,"The model treated $233/month of Social Security as the only income and left out the $780.67/month of SSI, which is countable unearned income for SNAP. That drove net income to $0 and produced a maximum allotment of $293×12. With SSI counted, net income is $194.38 and the contribution is $58.20." -us,scenario_118,snap,claude-opus-4.8,prompt_ambiguity,taxable_income_or_deductions,False,"The model left the $780.67/month of SSI out of SNAP income and ignored the shelter deduction from the mortgage interest and property tax. Its own reasoning reached about $3,400/year, yet it submitted $2,533 with no supporting calculation. The correct path uses $1,014 of gross income and gives net income of $194.38 and $239.80/month." -us,scenario_118,snap,claude-opus-5,prompt_ambiguity,taxable_income_or_deductions,False,"The model left out the $780.67/month of SSI and skipped the shelter deduction. It also made an arithmetic error: $298 minus 30% of $29 is about $289, not $203. The correct computation uses $1,014 of income and shelter costs of about $1,013, which gives net income of $194.38 and $239.80/month." -us,scenario_118,snap,claude-opus-5.5,prompt_ambiguity,taxable_income_or_deductions,False,"The model counted SSI correctly, but its shelter costs were only the $599 of mortgage interest and property tax, leaving out the New York utility allowance. With the allowance, shelter costs are about $1,013/month and the excess shelter deduction is about $611, not $196. That gives net income of $194.38 and a benefit of $239.80/month instead of $115." -us,scenario_118,snap,claude-sonnet-4.6,prompt_ambiguity,taxable_income_or_deductions,False,"The model stated that no SSI is received and counted only Social Security. PolicyEngine pays $780.67/month of SSI ($994 benefit rate minus $213.33 of countable Social Security), and SNAP counts it as income. Net income is therefore $194.38, not $0, and the benefit is below the maximum. The model also used the FY2025 maximum of $292 instead of $298." -us,scenario_118,snap,claude-sonnet-5,prompt_ambiguity,taxable_income_or_deductions,False,"The model left out the $780.67/month of SSI and concluded that net income was near zero, which implies the maximum allotment. It then cut that to $2,555 with an arbitrary adjustment instead of applying the formula. Correctly computed, net income is $194.38, the contribution is $58.20, and the benefit is $239.80/month." -us,scenario_118,snap,claude-sonnet-5.5,prompt_ambiguity,taxable_income_or_deductions,False,"The model used $233/month of income and left out the $780.67/month of SSI the head receives, so net income fell to $0 and it paid the full $298×12. Including SSI makes gross income $1,014 and net income $194.38, which reduces the benefit by $58.20/month." -us,scenario_118,snap,deepseek-v4-flash-0731,prompt_ambiguity,taxable_income_or_deductions,False,"The model left out the $780.67/month of SSI and also ignored the uncapped excess shelter deduction from mortgage interest and property tax. It subtracted only a $199 standard deduction from $233. The correct computation starts from $1,014 of income and yields net income of $194.38." -us,scenario_118,snap,deepseek-v4-pro,prompt_ambiguity,taxable_income_or_deductions,False,"The model treated income as Social Security only and left out the $780.67/month of SSI, so net income went to $0 and it applied the FY2025 maximum of $292×12. With SSI counted, net income is $194.38, and the benefit is $298 minus $58.20, or $239.80/month." -us,scenario_118,snap,deepseek-v4-pro-0813,prompt_ambiguity,taxable_income_or_deductions,False,"The model counted SSI, but its shelter costs were only the $598.75 of mortgage interest and property tax, leaving out the New York utility allowance that brings shelter costs to about $1,013/month. Its excess shelter deduction of $198.75 should be about $611, so net income is $194.38, not $601.25. It also used an inflated $303 maximum instead of $298." -us,scenario_118,snap,deepseek-v4.1-flash,prompt_ambiguity,taxable_income_or_deductions,False,"The model explicitly excluded SSI from SNAP income, but SSI is countable unearned income for SNAP. Adding the $780.67/month of SSI raises gross income to $1,014 and net income to $194.38, which gives $239.80/month. The model instead paid a $299 maximum allotment." -us,scenario_118,snap,gemini-3-flash-preview,prompt_ambiguity,taxable_income_or_deductions,False,"The model included SSI, overstated at $864.67, but then asserted that net income was $0. The excess shelter deduction equals shelter costs minus half of adjusted income, and on income of about $1,000 it cannot wipe income out. Net income is $194.38 and the benefit is $239.80/month, not the $292 maximum." -us,scenario_118,snap,gemini-3.1-flash-lite-preview,prompt_ambiguity,taxable_income_or_deductions,False,"The model returned $0 with no calculation. The household is categorically eligible through SSI, and with $1,014 of income, the $209 standard deduction and the uncapped shelter deduction, its net income is $194.38. That yields $239.80/month." -us,scenario_118,snap,gemini-3.1-pro-preview,prompt_ambiguity,taxable_income_or_deductions,False,"The model's shelter costs were only the $599 of mortgage interest and property tax, leaving out the New York utility allowance that brings them to about $1,013/month. It also overstated SSI ($817 instead of $780.67) and used outdated deduction and maximum values ($198 and $291). The excess shelter deduction is about $611, net income is $194.38, and the benefit is $239.80/month." -us,scenario_118,snap,gemini-3.5-flash,prompt_ambiguity,taxable_income_or_deductions,False,"The model assumed that New York's NYSNIP simplified program for SSI recipients pays the maximum allotment. PolicyEngine applies the standard formula: maximum allotment minus 30% of net income, with SSI counted as income. Net income is $194.38, so the benefit is $298 minus $58.20, or $239.80/month, not $291." -us,scenario_118,snap,gemini-3.5-flash-lite,prompt_ambiguity,taxable_income_or_deductions,False,"The model claimed that the deductions produce a $0 benefit, but low net income raises the benefit rather than eliminating it. With SSI counted, gross income is $1,014 and net income is $194.38, below the $1,304 limit. The benefit is $239.80/month." -us,scenario_118,snap,gemini-3.6-flash,prompt_ambiguity,taxable_income_or_deductions,False,"The model counted only Social Security and left out the $780.67/month of SSI, so net income fell to $0 and it applied a $291×12 maximum. Counting SSI gives net income of $194.38 and a contribution of $58.20, which brings the benefit down to $239.80/month." -us,scenario_118,snap,gemini-3.7-flash,prompt_ambiguity,taxable_income_or_deductions,False,"The model's $69/month implies net income of about $760, which means it applied almost no shelter deduction to the roughly $1,014 of SS plus SSI. Shelter costs are about $1,013/month (mortgage interest, property tax and the New York utility allowance), and the excess over half of adjusted income is about $611. Net income is therefore $194.38." -us,scenario_118,snap,gemini-3.8-flash,prompt_ambiguity,taxable_income_or_deductions,False,"The model's shelter costs were only $7,185/year of mortgage interest and property tax, leaving out the New York utility allowance that raises them to about $1,013/month. It also used outdated $200 and $292 values for the standard deduction and maximum allotment. The excess shelter deduction is about $611/month, not $205, so net income is $194.38/month, not $582." -us,scenario_118,snap,gemini-4-argon,prompt_ambiguity,taxable_income_or_deductions,False,"The model's roughly $70/month implies net income of about $760, which means the shelter deduction it applied to SS plus SSI income was far too small. Shelter costs including the New York utility allowance are about $1,013/month, which gives an excess shelter deduction of about $611 and net income of $194.38. That yields $239.80/month." -us,scenario_118,snap,glm-5.2,prompt_ambiguity,taxable_income_or_deductions,False,The model used $233.33/month of Social Security as the only income and left out the $780.67/month of SSI. Its shelter deduction therefore zeroed out net income and it paid an estimated $295 maximum. Counting SSI gives net income of $194.38 and $239.80/month. -us,scenario_118,snap,glm-5.3,prompt_ambiguity,taxable_income_or_deductions,False,"The model left out the $780.67/month of SSI and also skipped the uncapped excess shelter deduction, subtracting only the standard deduction from $233. The correct computation starts from $1,014 of gross income, subtracts $209 and about $611 of excess shelter, and arrives at net income of $194.38." -us,scenario_118,snap,gpt-5.4-mini,prompt_ambiguity,taxable_income_or_deductions,False,"The model claimed there were no expenses, ignoring the listed mortgage interest and property tax, and returned $0. The household is categorically eligible through SSI and has shelter costs that support an uncapped elderly/disabled shelter deduction. Its net income is $194.38, which gives $239.80/month." -us,scenario_118,snap,gpt-5.4-nano,prompt_ambiguity,taxable_income_or_deductions,False,"The model returned $0 on the grounds that supporting facts were missing, but the facts given are enough to compute the benefit. SSI of $780.67/month confers categorical eligibility, and income of $1,014 less the standard and shelter deductions leaves net income of $194.38. That yields $239.80/month." -us,scenario_118,snap,gpt-5.5,prompt_ambiguity,taxable_income_or_deductions,False,"The model left out the $780.67/month of SSI, which drove net income to $0, and it used a wrong one-person maximum of $243 instead of $298. The correct benefit is $298 minus a $58.20 contribution on net income of $194.38." -us,scenario_118,snap,gpt-5.6-luna,prompt_ambiguity,taxable_income_or_deductions,False,"The model counted only the $2,800/year of Social Security as income and left out the $9,368/year of SSI, so it paid close to the maximum allotment ($290.70/month). With SSI included, net income is $194.38 and the benefit is $239.80/month." -us,scenario_118,snap,gpt-5.6-sol,prompt_ambiguity,taxable_income_or_deductions,False,"The model counted SSI, but its shelter costs left out the New York utility allowance, so its excess shelter deduction was only about $196. Shelter costs are about $1,013/month, which gives an excess shelter deduction of about $611 and net income of $194.38. The benefit is $239.80/month, not $115." -us,scenario_118,snap,gpt-5.6-terra,prompt_ambiguity,taxable_income_or_deductions,False,"The model counted SSI, but its shelter costs were limited to mortgage interest and property tax, leaving out the New York utility allowance that raises them to about $1,013/month. The resulting excess shelter deduction was too small, putting net income near $585 instead of $194.38 and the benefit at $123/month instead of $239.80." -us,scenario_118,snap,gpt-6-astra,prompt_ambiguity,taxable_income_or_deductions,False,"The model applied no shelter deduction at all, even though mortgage interest and property tax are deductible shelter costs. With the New York utility allowance, shelter costs total about $1,013/month, and the uncapped excess shelter deduction of about $611 reduces net income from $805 to $194.38." -us,scenario_118,snap,gpt-6-luna,prompt_ambiguity,taxable_income_or_deductions,False,"The model treated income as Social Security alone and left out the $780.67/month of SSI, so net income fell to $0 and it paid the $298 maximum. With SSI counted, net income is $194.38 and the $58.20 contribution brings the benefit to $239.80/month." -us,scenario_118,snap,gpt-6-sol,prompt_ambiguity,taxable_income_or_deductions,False,"The model overstated SSI at $10,412/year; the correct figure is $9,368 ($994 benefit rate minus $213.33 of countable Social Security). It also left the New York utility allowance out of shelter costs, so its excess shelter deduction was only $1,833/year instead of about $7,327. Correct net income is $194.38/month." -us,scenario_118,snap,gpt-6.1-sol,prompt_ambiguity,taxable_income_or_deductions,False,"The model's shelter costs were only the $598.75 of mortgage interest and property tax, leaving out the New York utility allowance that raises them to about $1,013/month. The excess shelter deduction is about $611, not $196, so net income is $194.38, not $608.75, and the benefit is $239.80/month." -us,scenario_118,snap,grok-4.3,prompt_ambiguity,taxable_income_or_deductions,False,"The model returned $0 claiming there were no inputs, but the listed income, assets and housing costs are enough. With SSI counted, income is $1,014/month and net income is $194.38. The household is categorically eligible through SSI and receives $239.80/month." -us,scenario_118,snap,grok-4.5,prompt_ambiguity,taxable_income_or_deductions,False,"The model's net income of $735 implies an undersized shelter deduction that leaves out the New York utility allowance; with the allowance, shelter costs are about $1,013/month and the excess shelter deduction is about $611. Correct net income is $194.38. The model also used a $301 maximum instead of $298." -us,scenario_118,snap,grok-4.6,prompt_ambiguity,taxable_income_or_deductions,False,"The model left out the $780.67/month of SSI, so the shelter deduction drove net income to $0 and it paid a $292 maximum. Counting SSI gives gross income of $1,014 and net income of $194.38, and the benefit is $298 minus $58.20." -us,scenario_118,snap,grok-4.7,prompt_ambiguity,taxable_income_or_deductions,False,"The model correctly counted SSI of $9,368, but its shelter costs were only $7,185/year of mortgage interest and property tax, leaving out the New York utility allowance. Shelter costs are about $1,013/month and the excess shelter deduction is about $611/month. Net income is therefore $194.38/month, not $608.75, and the benefit is $239.80/month." -us,scenario_118,snap,grok-build-0.1,prompt_ambiguity,taxable_income_or_deductions,False,"The model treated shelter costs as $0 despite the listed mortgage interest and property tax, and it left out the $780.67/month of SSI. It also used outdated 2024 values of $193 and $291. The correct computation uses $1,014 of income and about $1,013 of shelter costs, which gives net income of $194.38." -us,scenario_118,snap,inkling,prompt_ambiguity,taxable_income_or_deductions,False,"The model counted only the $233/month of Social Security and left out the $780.67/month of SSI, so net income went to $0 and it paid the $298 maximum. With SSI counted, net income is $194.38 and the benefit is $239.80/month." -us,scenario_118,snap,kimi-k2.6,prompt_ambiguity,taxable_income_or_deductions,False,"The model left out the $780.67/month of SSI from income, which zeroed out net income. It also overstated the one-person maximum as $309 instead of $298. Correctly computed, net income is $194.38 and the benefit is $298 minus $58.20, or $239.80/month." -us,scenario_118,snap,kimi-k3,prompt_ambiguity,taxable_income_or_deductions,False,"The model overstated SSI at $10,412/year instead of $9,368. It also applied no shelter deduction, claiming no housing input, even though the listed mortgage interest and property tax plus the New York utility allowance produce an uncapped excess shelter deduction of about $611/month. Net income is $194.38, not $892." -us,scenario_118,snap,minimax-m3,prompt_ambiguity,taxable_income_or_deductions,False,"The model argued that very low income produces a zero benefit, which inverts the SNAP formula: lower net income means a larger benefit. With $1,014 of SS plus SSI income, net income is $194.38 and the benefit is $298 minus $58.20, or $239.80/month." -us,scenario_118,snap,muse-spark-1.3,prompt_ambiguity,taxable_income_or_deductions,False,"The model overstated SSI at about $868/month instead of $780.67. It also applied no shelter deduction, ignoring the mortgage interest, property tax and utility allowance that make up about $1,013/month of shelter costs. Correct net income is $194.38, not $897." -us,scenario_118,snap,muse-wonder,prompt_ambiguity,taxable_income_or_deductions,False,"The model counted SSI correctly, but its shelter costs left out the New York utility allowance, which gave an excess shelter deduction of only $196. Shelter costs are about $1,013/month, so the deduction is about $611 and net income is $194.38, not $609. The benefit is $239.80/month." -us,scenario_118,snap,ox-alpha,prompt_ambiguity,taxable_income_or_deductions,False,"The model's shelter costs were just the $598.75 of mortgage interest and property tax, leaving out the New York utility allowance that brings them to about $1,013/month. The excess shelter deduction is about $611 instead of $196.25, so net income is $194.38 instead of $608.75 and the benefit is $239.80/month." -us,scenario_118,snap,qwen-3.7-max,prompt_ambiguity,taxable_income_or_deductions,False,"The model left out the $780.67/month of SSI and ignored the uncapped excess shelter deduction from mortgage interest and property tax. It also used outdated $198 and $291 values. The correct computation starts from $1,014 of income and gives net income of $194.38 and $239.80/month." -us,scenario_118,snap,qwen3.8-max,prompt_ambiguity,taxable_income_or_deductions,False,"The model wrongly assumed that SNAP requires a qualifying child. A one-person elderly/disabled household is eligible, here categorically through SSI, and with net income of $194.38 it receives $239.80/month." +us,scenario_118,snap,claude-fable-5,prompt_ambiguity,taxable_income_or_deductions,False,"It counted only the $233/month of Social Security and left out the $780.67/month of SSI the blind, disabled 74-year-old receives, which is countable SNAP unearned income. That pushed net income to $0 and the answer to the maximum allotment. The 2.60.0 default-county recheck records $1,101 gross income, $325 net income and $200/month. The frozen $2,903.94 remains excluded from scoring." +us,scenario_118,snap,claude-fable-5.1,prompt_ambiguity,taxable_income_or_deductions,False,"It counted SSI correctly, but its shelter costs were only the $599 of mortgage interest and property tax. The 2.60.0 engine uses the listed property tax and an $877/month utility allowance under its default county; housing_cost does not include mortgage interest. Including the $87 New York supplement gives an excess shelter deduction of about $567, $325 net income and $200/month. The frozen $2,903.94 remains excluded from scoring." +us,scenario_118,snap,claude-haiku-4.5,prompt_ambiguity,taxable_income_or_deductions,False,"It wrongly concluded the household is over the SNAP income limit. The 2.60.0 default-county recheck records $1,101 gross income, $325 net income and $200/month. The frozen $2,903.94 remains excluded from scoring." +us,scenario_118,snap,claude-haiku-5.5,prompt_ambiguity,taxable_income_or_deductions,False,"It returned $0 without a budget calculation. The 2.60.0 default-county recheck records $1,101 gross income, $325 net income and $200/month. The frozen $2,903.94 remains excluded from scoring." +us,scenario_118,snap,claude-opus-4.7,prompt_ambiguity,taxable_income_or_deductions,False,"It treated $233/month of Social Security as the only income and missed the $780.67/month of SSI that this aged, blind, disabled, low-asset head receives. It also left out the utility allowance from shelter costs. Leaving out SSI drove its calculated net income to $0. The 2.60.0 default-county recheck records $1,101 gross income, $325 net income and $200/month. The frozen $2,903.94 remains excluded from scoring." +us,scenario_118,snap,claude-opus-4.8,prompt_ambiguity,taxable_income_or_deductions,False,"It left out the $780.67/month of SSI and ignored the listed mortgage interest and property tax as shelter costs, so its net income was only $29. It then submitted $2,533, which doesn't follow from its own ~$283/month calculation. The 2.60.0 default-county recheck records $1,101 gross income, $325 net income and $200/month. The frozen $2,903.94 remains excluded from scoring." +us,scenario_118,snap,claude-opus-5,prompt_ambiguity,taxable_income_or_deductions,False,"It counted only Social Security, left out the $780.67/month of SSI, and skipped the excess shelter deduction. Its arithmetic also fails: $298 − 0.3 × $29 is $289, not $203. The 2.60.0 default-county recheck records $1,101 gross income, $325 net income and $200/month. The frozen $2,903.94 remains excluded from scoring." +us,scenario_118,snap,claude-opus-5.5,prompt_ambiguity,taxable_income_or_deductions,False,"It used $599/month of mortgage interest and property tax as shelter costs. The 2.60.0 engine uses the listed property tax and an $877/month utility allowance under its default county; housing_cost does not include mortgage interest. Including the $87 New York supplement gives an excess shelter deduction of about $567, $325 net income and $200/month. The frozen $2,903.94 remains excluded from scoring." +us,scenario_118,snap,claude-sonnet-4.6,prompt_ambiguity,taxable_income_or_deductions,False,"It explicitly assumed no SSI, but the blind, disabled 74-year-old with $70 of assets receives $780.67/month of SSI, and that counts as SNAP income. Without it, net income went to $0 and the answer to a $292 maximum. The 2.60.0 default-county recheck records $1,101 gross income, $325 net income and $200/month. The frozen $2,903.94 remains excluded from scoring." +us,scenario_118,snap,claude-sonnet-5,prompt_ambiguity,taxable_income_or_deductions,False,"It counted only Social Security and left out the $780.67/month of SSI. It then took an arbitrary cut from a $3,504 maximum instead of computing 30% of net income. The 2.60.0 default-county recheck records $1,101 gross income, $325 net income and $200/month. The frozen $2,903.94 remains excluded from scoring." +us,scenario_118,snap,claude-sonnet-5.5,prompt_ambiguity,taxable_income_or_deductions,False,"It treated income as $233/month and missed the $780.67/month of SSI the head receives, which is countable SNAP unearned income. That drove net income to $0 and the answer to the $298 maximum. The 2.60.0 default-county recheck records $1,101 gross income, $325 net income and $200/month. The frozen $2,903.94 remains excluded from scoring." +us,scenario_118,snap,deepseek-v4-flash-0731,prompt_ambiguity,taxable_income_or_deductions,False,"It counted only Social Security, left out the $780.67/month of SSI, and ignored the mortgage interest and property tax shelter costs altogether. The 2.60.0 engine uses the listed property tax and an $877/month utility allowance under its default county; housing_cost does not include mortgage interest. Including the $87 New York supplement gives an excess shelter deduction of about $567, $325 net income and $200/month. The frozen $2,903.94 remains excluded from scoring." +us,scenario_118,snap,deepseek-v4-pro,prompt_ambiguity,taxable_income_or_deductions,False,"It never counted the $780.67/month of SSI as income, so its deductions wiped out net income and it returned the $292 FY2025 maximum. The 2.60.0 default-county recheck records $1,101 gross income, $325 net income and $200/month. The frozen $2,903.94 remains excluded from scoring." +us,scenario_118,snap,deepseek-v4-pro-0813,prompt_ambiguity,taxable_income_or_deductions,False,"It counted SSI and used $598.75 of mortgage interest and property tax as shelter costs and a $303 maximum allotment. The 2.60.0 engine uses the listed property tax and an $877/month utility allowance under its default county; housing_cost does not include mortgage interest. Including the $87 New York supplement gives an excess shelter deduction of about $567, $325 net income and $200/month. The frozen $2,903.94 remains excluded from scoring." +us,scenario_118,snap,deepseek-v4.1-flash,prompt_ambiguity,taxable_income_or_deductions,False,"It explicitly treated SSI as excluded from SNAP income, but SSI is countable unearned income for SNAP. Leaving out the $780.67/month drove net income to $0 and the answer to a $299 maximum. The 2.60.0 default-county recheck records $1,101 gross income, $325 net income and $200/month. The frozen $2,903.94 remains excluded from scoring." +us,scenario_118,snap,gemini-3-flash-preview,prompt_ambiguity,taxable_income_or_deductions,False,"It estimated SSI at $864.67/month and net income at $0. The current engine counts $780.67 of federal SSI plus $87 of New York SSP, totaling $867.67/month before Social Security. The 2.60.0 default-county recheck records $1,101 gross income, $325 net income and $200/month. The frozen $2,903.94 remains excluded from scoring." +us,scenario_118,snap,gemini-3.1-flash-lite-preview,prompt_ambiguity,taxable_income_or_deductions,False,"It said the household's expenses rule out a benefit, which gets the formula backwards: shelter costs increase the deduction. SSI confers categorical eligibility. The 2.60.0 default-county recheck records $1,101 gross income, $325 net income and $200/month. The frozen $2,903.94 remains excluded from scoring." +us,scenario_118,snap,gemini-3.1-pro-preview,prompt_ambiguity,taxable_income_or_deductions,False,"It overstated SSI at $817/month (the correct figure is $780.67) and used a $198 standard deduction and $291 maximum instead of $209 and $298. The 2.60.0 engine uses the listed property tax and an $877/month utility allowance under its default county; housing_cost does not include mortgage interest. Including the $87 New York supplement gives an excess shelter deduction of about $567, $325 net income and $200/month. The frozen $2,903.94 remains excluded from scoring." +us,scenario_118,snap,gemini-3.5-flash,prompt_ambiguity,taxable_income_or_deductions,False,"It applied New York's NYSNIP standardized benefit and assigned the maximum $291. The reference uses the standard SNAP budget instead: $1,014 of gross income, minus the $209 standard deduction and an uncapped shelter-plus-utility deduction of about $611, gives net income of about $194 and $298 − $58.20 = $239.80/month." +us,scenario_118,snap,gemini-3.5-flash-lite,prompt_ambiguity,taxable_income_or_deductions,False,"It returned $0. The 2.60.0 default-county recheck records $1,101 gross income, $325 net income and $200/month. The frozen $2,903.94 remains excluded from scoring." +us,scenario_118,snap,gemini-3.6-flash,prompt_ambiguity,taxable_income_or_deductions,False,"It treated Social Security as the only income and never counted the $780.67/month of SSI, so its shelter deduction wiped out net income and produced the $291 maximum. The 2.60.0 default-county recheck records $1,101 gross income, $325 net income and $200/month. The frozen $2,903.94 remains excluded from scoring." +us,scenario_118,snap,gemini-3.7-flash,prompt_ambiguity,taxable_income_or_deductions,False,"It attributed its $828 annual estimate to standard and excess shelter deductions for mortgage interest and property tax. The 2.60.0 engine uses the listed property tax and an $877/month utility allowance under its default county; housing_cost does not include mortgage interest. Including the $87 New York supplement gives an excess shelter deduction of about $567, $325 net income and $200/month. The frozen $2,903.94 remains excluded from scoring." +us,scenario_118,snap,gemini-3.8-flash,prompt_ambiguity,taxable_income_or_deductions,False,"It used 2025-level SSI ($9,044/year), a $200/month standard deduction and a $292 maximum. Its main error was building shelter costs from only the $7,185 of mortgage interest and property tax, without the utility allowance, which gave net income of $6,981/year instead of about $194/month. The reference's larger shelter deduction gives $239.80/month." +us,scenario_118,snap,gemini-4-argon,prompt_ambiguity,taxable_income_or_deductions,False,"It based its $843 annual estimate on Social Security, SSI and shelter expenses from mortgage interest and property tax. The 2.60.0 engine uses the listed property tax and an $877/month utility allowance under its default county; housing_cost does not include mortgage interest. Including the $87 New York supplement gives an excess shelter deduction of about $567, $325 net income and $200/month. The frozen $2,903.94 remains excluded from scoring." +us,scenario_118,snap,glm-5.2,prompt_ambiguity,taxable_income_or_deductions,False,"It counted only $233.33/month of Social Security and missed the $780.67/month of SSI the head receives, so net income came out at $0 and the answer at a $295 maximum. The 2.60.0 default-county recheck records $1,101 gross income, $325 net income and $200/month. The frozen $2,903.94 remains excluded from scoring." +us,scenario_118,snap,glm-5.3,prompt_ambiguity,taxable_income_or_deductions,False,"It counted only Social Security, left out the $780.67/month of SSI, and never applied the excess shelter deduction for the listed mortgage interest and property tax. The 2.60.0 default-county recheck records $1,101 gross income, $325 net income and $200/month. The frozen $2,903.94 remains excluded from scoring." +us,scenario_118,snap,gpt-5.4-mini,prompt_ambiguity,taxable_income_or_deductions,False,"It claimed there were no expenses or other eligibility facts, even though mortgage interest and property tax are listed and the head qualifies for SSI, which confers categorical SNAP eligibility. The 2.60.0 default-county recheck records $1,101 gross income, $325 net income and $200/month. The frozen $2,903.94 remains excluded from scoring." +us,scenario_118,snap,gpt-5.4-nano,prompt_ambiguity,taxable_income_or_deductions,False,"It returned $0 for lack of supporting facts. The 2.60.0 default-county recheck records $1,101 gross income, $325 net income and $200/month. The frozen $2,903.94 remains excluded from scoring." +us,scenario_118,snap,gpt-5.5,prompt_ambiguity,taxable_income_or_deductions,False,"It applied SSI's $20 general income exclusion to SNAP, left out the $780.67/month of SSI income, and used a $243 maximum allotment instead of the $298 FY2026 figure. The 2.60.0 default-county recheck records $1,101 gross income, $325 net income and $200/month. The frozen $2,903.94 remains excluded from scoring." +us,scenario_118,snap,gpt-5.6-luna,prompt_ambiguity,taxable_income_or_deductions,False,"It counted only $2,800 of Social Security and left out the $9,368 of federal SSI the head receives, so it landed near the maximum allotment. The 2.60.0 default-county recheck records $1,101 gross income, $325 net income and $200/month. The frozen $2,903.94 remains excluded from scoring." +us,scenario_118,snap,gpt-5.6-sol,prompt_ambiguity,taxable_income_or_deductions,False,"It estimated $115/month after the standard and excess shelter deductions. The 2.60.0 engine uses the listed property tax and an $877/month utility allowance under its default county; housing_cost does not include mortgage interest. Including the $87 New York supplement gives an excess shelter deduction of about $567, $325 net income and $200/month. The frozen $2,903.94 remains excluded from scoring." +us,scenario_118,snap,gpt-5.6-terra,prompt_ambiguity,taxable_income_or_deductions,False,"It counted SSI and used the mortgage interest and property tax as shelter costs, but left out the utility allowance. That kept the excess shelter deduction near $200 and net income near $600, giving $123/month. The reference's shelter deduction of about $611 gives net income of about $194 and $239.80/month." +us,scenario_118,snap,gpt-6-astra,prompt_ambiguity,taxable_income_or_deductions,False,"It assumed no shelter deduction even though $5,551 of mortgage interest and $1,634 of property tax are listed, so it taxed the full $805 of adjusted income. The 2.60.0 engine uses the listed property tax and an $877/month utility allowance under its default county; housing_cost does not include mortgage interest. Including the $87 New York supplement gives an excess shelter deduction of about $567, $325 net income and $200/month. The frozen $2,903.94 remains excluded from scoring." +us,scenario_118,snap,gpt-6-luna,prompt_ambiguity,taxable_income_or_deductions,False,"It treated income as very low and gave the $298 maximum, which means it left out the $780.67/month of SSI the head receives. The 2.60.0 default-county recheck records $1,101 gross income, $325 net income and $200/month. The frozen $2,903.94 remains excluded from scoring." +us,scenario_118,snap,gpt-6-sol,prompt_ambiguity,taxable_income_or_deductions,False,"It set SSI at $10,412/year by adding a New York state supplement to the $9,368 federal amount, and its $1,833 excess shelter deduction used only the mortgage interest and property tax, without the utility allowance. The current engine counts the New York supplement in SNAP income. The 2.60.0 engine uses the listed property tax and an $877/month utility allowance under its default county; housing_cost does not include mortgage interest. Including the $87 New York supplement gives an excess shelter deduction of about $567, $325 net income and $200/month. The frozen $2,903.94 remains excluded from scoring." +us,scenario_118,snap,gpt-6.1-sol,prompt_ambiguity,taxable_income_or_deductions,False,"It counted SSI and used the right $298 maximum and $209 standard deduction, but built shelter costs from only the mortgage interest and property tax. The 2.60.0 engine uses the listed property tax and an $877/month utility allowance under its default county; housing_cost does not include mortgage interest. Including the $87 New York supplement gives an excess shelter deduction of about $567, $325 net income and $200/month. The frozen $2,903.94 remains excluded from scoring." +us,scenario_118,snap,gpt-6.1-terra,prompt_ambiguity,taxable_income_or_deductions,False,"It applied no shelter deduction. The engine counts the listed property tax in housing_cost; whether the listed mortgage interest belongs to the occupied home remains unresolved. The 2.60.0 default-county recheck records $1,101 gross income, $325 net income and $200/month. The frozen $2,903.94 remains excluded from scoring." +us,scenario_118,snap,grok-4.3,prompt_ambiguity,taxable_income_or_deductions,False,"It returned $0 without doing any calculation. SSI confers categorical eligibility. The 2.60.0 default-county recheck records $1,101 gross income, $325 net income and $200/month. The frozen $2,903.94 remains excluded from scoring." +us,scenario_118,snap,grok-4.5,prompt_ambiguity,taxable_income_or_deductions,False,"Its net income of about $735 comes from adding a New York state supplement to SSI and using only the mortgage interest and property tax as shelter costs, without the utility allowance. It also used a $301 maximum instead of $298. The reference counts $1,014 of gross income and an excess shelter deduction of about $611, which gives net income of about $194 and $239.80/month." +us,scenario_118,snap,grok-4.6,prompt_ambiguity,taxable_income_or_deductions,False,"It got net income to $0 because it left out the $780.67/month of SSI as countable income, and it used the $292 FY2025 maximum. The 2.60.0 default-county recheck records $1,101 gross income, $325 net income and $200/month. The frozen $2,903.94 remains excluded from scoring." +us,scenario_118,snap,grok-4.7,prompt_ambiguity,taxable_income_or_deductions,False,"It counted SSI and used the right $298 maximum and $209 standard deduction, but its uncapped shelter deduction rested on only the $7,185 of mortgage interest and property tax. The 2.60.0 engine uses the listed property tax and an $877/month utility allowance under its default county; housing_cost does not include mortgage interest. Including the $87 New York supplement gives an excess shelter deduction of about $567, $325 net income and $200/month. The frozen $2,903.94 remains excluded from scoring." +us,scenario_118,snap,grok-build-0.1,prompt_ambiguity,taxable_income_or_deductions,False,"It said shelter costs were unlisted, ignoring the listed $5,551 of mortgage interest and $1,634 of property tax, and it left out the $780.67/month of SSI. It also used 2024 deduction and allotment values. The 2.60.0 default-county recheck records $1,101 gross income, $325 net income and $200/month. The frozen $2,903.94 remains excluded from scoring." +us,scenario_118,snap,inkling,prompt_ambiguity,taxable_income_or_deductions,False,"It treated income as $233/month and missed the $780.67/month of SSI, so net income came out at $0 and the answer at the $298 maximum. The 2.60.0 default-county recheck records $1,101 gross income, $325 net income and $200/month. The frozen $2,903.94 remains excluded from scoring." +us,scenario_118,snap,kimi-k2.6,prompt_ambiguity,taxable_income_or_deductions,False,"It counted only Social Security and left out the $780.67/month of SSI, which drove net income to $0. It also used an inflated $309 maximum instead of $298. The 2.60.0 default-county recheck records $1,101 gross income, $325 net income and $200/month. The frozen $2,903.94 remains excluded from scoring." +us,scenario_118,snap,kimi-k3,prompt_ambiguity,taxable_income_or_deductions,False,"Its $1,101 gross income correctly includes $10,412/year of federal SSI and New York SSP. It applied the $209 standard deduction and no excess shelter deduction. The 2.60.0 default-county recheck records $325 net income and $200/month. The frozen $2,903.94 remains excluded from scoring." +us,scenario_118,snap,minimax-m3,prompt_ambiguity,taxable_income_or_deductions,False,"It claimed the income was too low to qualify and that the formula yields zero, which gets SNAP's income test backwards. Low income increases the calculated benefit. The 2.60.0 default-county recheck records $1,101 gross income, $325 net income and $200/month. The frozen $2,903.94 remains excluded from scoring." +us,scenario_118,snap,muse-spark-1.3,prompt_ambiguity,taxable_income_or_deductions,False,"It took only the standard deduction and applied no excess shelter deduction for the listed mortgage interest and property tax. Its $1,101 monthly gross income includes the New York supplement counted by the current engine. The 2.60.0 default-county recheck records $325 net income and $200/month. The frozen $2,903.94 remains excluded from scoring." +us,scenario_118,snap,muse-wonder,prompt_ambiguity,taxable_income_or_deductions,False,"It counted SSI correctly, but its $196 excess shelter deduction came from only the $599 of mortgage interest and property tax. The 2.60.0 engine uses the listed property tax and an $877/month utility allowance under its default county; housing_cost does not include mortgage interest. Including the $87 New York supplement gives an excess shelter deduction of about $567, $325 net income and $200/month. The frozen $2,903.94 remains excluded from scoring." +us,scenario_118,snap,ox-alpha,prompt_ambiguity,taxable_income_or_deductions,False,"It used the held $209 standard deduction and $298 maximum allotment. The 2.60.0 engine uses the listed property tax and an $877/month utility allowance under its default county; housing_cost does not include mortgage interest. Including the $87 New York supplement gives an excess shelter deduction of about $567, $325 net income and $200/month. The frozen $2,903.94 remains excluded from scoring." +us,scenario_118,snap,qwen-3.7-max,prompt_ambiguity,taxable_income_or_deductions,False,"It counted only Social Security, left out the $780.67/month of SSI, and never applied the shelter deduction for the listed mortgage interest and property tax. It also used outdated $198 and $291 values. The 2.60.0 default-county recheck records $1,101 gross income, $325 net income and $200/month. The frozen $2,903.94 remains excluded from scoring." +us,scenario_118,snap,qwen3.8-max,prompt_ambiguity,taxable_income_or_deductions,False,"It wrongly required a qualifying child for SNAP. SNAP covers single-adult households. The 2.60.0 default-county recheck records $1,101 gross income, $325 net income and $200/month. The frozen $2,903.94 remains excluded from scoring." us,scenario_118,ssi,claude-fable-5,llm_error,other,False,"Its reasoning reaches the correct figure, 12 × ($994 − $213.33) = $9,368, but then switches to an incoherent mix of a $725.33 benefit rate and an expression built on $967. It submitted $6,144, which no valid SSI calculation supports." us,scenario_118,ssi,claude-haiku-4.5,llm_error,period_annualization,False,"It treated $2,800 of annual Social Security as exceeding a monthly benefit rate of about $943 and concluded the person is ineligible. Monthly, that income is only $233.33, or $213.33 after the $20 exclusion, well below the 2026 rate of $994, so SSI of $780.67/month is payable." us,scenario_118,ssi,claude-haiku-5.5,llm_error,period_annualization,False,"It said $2,800 of annual Social Security exceeds the SSI income threshold. Converted to monthly, countable income is $213.33 ($233.33 − $20), far below the $994 benefit rate, which leaves a $780.67/month federal payment ($9,368/year)." @@ -9895,62 +10151,64 @@ us,scenario_118,ssi,minimax-m3,llm_error,other,False,"It said $233/month of Soci us,scenario_118,ssi,muse-spark-1.3,llm_error,state_local_rule,False,"It correctly computed $994 − $213.33, then added an $87/month NY supplement. The `ssi` output excludes the state supplement and equals $780.67 × 12 = $9,368." us,scenario_118,ssi,qwen-3.7-max,llm_error,other,False,"It computed a positive federal SSI of $8,756 (using the stale 2024 rate of $943) and then submitted $0 without justification. The correct figure is ($994 − $213.33) × 12 = $9,368." us,scenario_118,ssi,qwen3.8-max,llm_error,categorical_eligibility,False,"It acknowledged the person is blind and disabled, yet returned $0 with no income test. Countable income of $213.33/month against the $994 rate leaves $780.67/month, or $9,368/year." -us,scenario_118,state_refundable_credits,claude-fable-5,llm_error,state_local_rule,False,"The model claimed this homeowner does not qualify for the real property tax circuit breaker. That is wrong: a 65+ homeowner with $1,634 in property taxes and minimal household income gets the refundable NY RPTC at the $375 elderly cap." -us,scenario_118,state_refundable_credits,claude-haiku-4.5,llm_error,state_local_rule,False,"The model looked only at the Empire State EITC and concluded that New York has no refundable credit for this household. It missed the refundable Real Property Tax Credit for homeowners, which pays $375 to this 74-year-old with $1,634 in property taxes." -us,scenario_118,state_refundable_credits,claude-haiku-5.5,llm_error,state_local_rule,False,"The model treated NY refundable credits as requiring tax liability, earned income, or children. The Real Property Tax Credit has none of those requirements and pays this elderly homeowner the $375 maximum." -us,scenario_118,state_refundable_credits,claude-opus-4.7,llm_error,state_local_rule,False,"The model correctly identified the RPTC and the $375 senior maximum, then cut the credit to an unexplained $63. Half of the $1,634 in property taxes above the small income-based floor is more than $800, so the credit is capped at $375." -us,scenario_118,state_refundable_credits,claude-opus-4.8,llm_error,state_local_rule,False,"The model assumed the real property tax credit needs NY tax liability to produce a refund. The RPTC is fully refundable, so this zero-liability 74-year-old homeowner receives the $375 elderly maximum." -us,scenario_118,state_refundable_credits,claude-opus-5,llm_error,state_local_rule,False,"The model rejected the real property tax credit because no rent was reported. Homeowners qualify on real property taxes paid, and $1,634 in taxes yields the $375 elderly maximum." -us,scenario_118,state_refundable_credits,claude-opus-5.5,llm_error,state_local_rule,False,"The model added imputed SSI to reach about $12,168 of household gross income, which put it in a bracket with a $171 cap. PolicyEngine's RPTC income measure keeps this household in the lowest elderly band, where the cap is $375, and the 50%-of-excess amount exceeds that cap." -us,scenario_118,state_refundable_credits,claude-sonnet-4.6,llm_error,state_local_rule,False,"The model correctly calculated an uncapped RPTC of about $733, then applied the $75 non-elderly maximum on the belief that the $375 maximum requires dependents. The $375 maximum applies whenever the claimant is 65 or older, so the credit is $375." -us,scenario_118,state_refundable_credits,claude-sonnet-5,llm_error,state_local_rule,False,"The model dismissed the senior circuit breaker as negligible because no rent was paid. A homeowner's $1,634 in property taxes qualifies, and the elderly credit reaches its $375 cap." -us,scenario_118,state_refundable_credits,claude-sonnet-5.5,llm_error,state_local_rule,False,"The model reported the $90 NY household credit, which is nonrefundable and does not belong in refundable credits. It also explicitly skipped the refundable Real Property Tax Credit, which is $375 here." -us,scenario_118,state_refundable_credits,deepseek-v4-flash-0731,llm_error,state_local_rule,False,The model made zero tax liability a condition for refundable credits and overlooked the NY Real Property Tax Credit. That credit pays this 74-year-old homeowner $375 regardless of liability. -us,scenario_118,state_refundable_credits,gemini-3-flash-preview,llm_error,state_local_rule,False,"The model correctly capped the RPTC at the $375 senior maximum but added a $75 NY household credit. The household credit is nonrefundable and is excluded from state refundable credits, so the total is $375." -us,scenario_118,state_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,state_local_rule,False,"The model found no eligible NY refundable credit and missed the Real Property Tax Credit for low-income homeowners. A 65+ homeowner paying $1,634 in property taxes receives the $375 maximum." -us,scenario_118,state_refundable_credits,gemini-3.5-flash,llm_error,state_local_rule,False,"The model considered only the Empire State Child Credit and the state EITC, so it never reached the refundable Real Property Tax Credit. That credit gives this elderly homeowner $375." -us,scenario_118,state_refundable_credits,gemini-3.5-flash-lite,llm_error,state_local_rule,False,"The model concluded there were no refundable credits and skipped NY's Real Property Tax Credit. For a 74-year-old homeowner with $1,634 in property taxes and minimal income, the credit is $375." -us,scenario_118,state_refundable_credits,gemini-3.6-flash,llm_error,state_local_rule,False,The model said no NY refundable credit applied and missed the Real Property Tax Credit. This low-income senior homeowner hits the $375 elderly cap. -us,scenario_118,state_refundable_credits,gemini-3.7-flash,llm_error,state_local_rule,False,"The model made eligibility depend on earned income or dependents. The refundable Real Property Tax Credit requires neither, and it pays this elderly homeowner $375 based on $1,634 in property taxes." -us,scenario_118,state_refundable_credits,gemini-3.8-flash,llm_error,state_local_rule,False,"The model ruled out only the Empire State Child Credit and the EITC, never considering the Real Property Tax Credit. That credit is $375 for this 65+ homeowner with low income." -us,scenario_118,state_refundable_credits,gemini-4-argon,llm_error,state_local_rule,False,"The model tied NY refundable credits to earned income and missed the Real Property Tax Credit. It pays the $375 elderly maximum to this homeowner with $1,634 in property taxes." -us,scenario_118,state_refundable_credits,glm-5.2,llm_error,state_local_rule,False,"The model applied the RPTC formula correctly but assumed an expanded $1,000 maximum for senior homeowners, which does not exist. The elderly maximum in the lowest income band is $375, so the uncapped $768 is reduced to $375." -us,scenario_118,state_refundable_credits,glm-5.3,llm_error,state_local_rule,False,The model checked only the NY EITC and missed the refundable Real Property Tax Credit. That credit gives this 74-year-old homeowner $375. -us,scenario_118,state_refundable_credits,gpt-5.4-mini,llm_error,state_local_rule,False,"The model said none of the listed facts trigger a NY refundable credit. Age 74, $1,634 in real estate taxes, and very low income are exactly what trigger the Real Property Tax Credit at its $375 elderly cap." -us,scenario_118,state_refundable_credits,gpt-5.4-nano,llm_error,state_local_rule,False,The model concluded no refundable credits applied and missed NY's Real Property Tax Credit. The household's property taxes and age qualify it for $375. -us,scenario_118,state_refundable_credits,gpt-5.6-luna,llm_error,state_local_rule,False,"The model looked only at whether Social Security-only income generates a credit and ignored the property-tax-based RPTC. For this elderly homeowner, that credit is $375." -us,scenario_118,state_refundable_credits,gpt-5.6-terra,llm_error,state_local_rule,False,"The model reported the $90 NY household credit as refundable, but it is nonrefundable. It also omitted the refundable Real Property Tax Credit, which is $375 for this senior homeowner." -us,scenario_118,state_refundable_credits,gpt-6-astra,llm_error,state_local_rule,False,"The model added imputed SSI to household gross income and then applied a $75 cap, which is the non-elderly maximum. PolicyEngine places this 65+ homeowner in the lowest elderly band, where the cap is $375." -us,scenario_118,state_refundable_credits,gpt-6-luna,llm_error,state_local_rule,False,"The model made up a 2.5%-of-property-taxes formula. The RPTC is 50% of property taxes above a percentage of household gross income, capped at the elderly maximum, which gives $375 here." -us,scenario_118,state_refundable_credits,gpt-6.1-sol,llm_error,state_local_rule,False,"The model added estimated SSI to household gross income, which pushed it into a band capped at $171. PolicyEngine's RPTC income measure keeps the household in the lowest elderly band, where the cap is $375." -us,scenario_118,state_refundable_credits,grok-4.3,llm_error,state_local_rule,False,"The model found no qualifying credits and overlooked NY's refundable Real Property Tax Credit. That credit pays this 74-year-old homeowner with $1,634 in property taxes $375." -us,scenario_118,state_refundable_credits,grok-build-0.1,llm_error,state_local_rule,False,"The model treated the EITC as NY's main refundable credit and looked only at child credits. It missed the Real Property Tax Credit, which pays this elderly homeowner $375." -us,scenario_118,state_refundable_credits,inkling,llm_error,state_local_rule,False,"The model explicitly ruled out property tax credits. A 65+ homeowner with $1,634 in real estate taxes and minimal income qualifies for the RPTC at the $375 maximum." -us,scenario_118,state_refundable_credits,kimi-k2.6,llm_error,state_local_rule,False,"The model checked the EITC, child, tuition, and childcare credits but never checked the Real Property Tax Credit. That credit pays $375 to this elderly homeowner." -us,scenario_118,state_refundable_credits,minimax-m3,llm_error,state_local_rule,False,The model made NY tax liability or children a prerequisite. The refundable Real Property Tax Credit pays this zero-liability 74-year-old homeowner $375. -us,scenario_118,state_refundable_credits,muse-spark-1.3,llm_error,state_local_rule,False,"The model tied refundable credits to earnings and children and missed the Real Property Tax Credit. That credit is based on the $1,634 in property taxes and the head's age, and it equals $375." -us,scenario_118,state_refundable_credits,muse-wonder,llm_error,state_local_rule,False,"The model found no basis for a refundable NY credit, but the real estate taxes paid by a 65+ homeowner are such a basis. They qualify the household for the $375 Real Property Tax Credit." -us,scenario_118,state_refundable_credits,ox-alpha,llm_error,state_local_rule,False,"The model ruled out only the NY EITC and the child and dependent care credit, never evaluating the Real Property Tax Credit. That credit pays this elderly homeowner $375." -us,scenario_118,state_refundable_credits,qwen-3.7-max,llm_error,state_local_rule,False,The model required earned income or children and missed the refundable Real Property Tax Credit. This low-income homeowner aged 65+ receives $375 from it. -us,scenario_118,state_refundable_credits,qwen3.8-max,llm_error,state_local_rule,False,"The model cited the household's age yet concluded no credit applied. Age 74 combined with $1,634 in real estate taxes and minimal income qualifies the household for the RPTC at its $375 elderly maximum." -us,scenario_119,child1_chip_eligible,claude-fable-5.1,llm_error,taxable_income_or_deductions,False,"The model put income at about 197% FPL by subtracting the traditional 401(k) and IRA contributions from wages. The engine's countable income is about $55,800 (wages plus interest), which is over Virginia's 200% FAMIS limit, so Child 1 fails CHIP's income test." -us,scenario_119,child1_chip_eligible,claude-opus-5.5,llm_error,thresholds_rates,False,"The model used a reduced MAGI of about 197% FPL and stretched the FAMIS limit to 205% with a 5% disregard. The engine counts about $55,800 of income against Virginia's CHIP child limit, and the household is over that limit, so Child 1 is ineligible." -us,scenario_119,child1_chip_eligible,claude-sonnet-5.5,llm_error,taxable_income_or_deductions,False,"The model cut MAGI to $52,569 by subtracting the traditional 401(k) and IRA contributions, which gave about 197% FPL. The engine's countable income is about $55,800, which is over Virginia's 200% CHIP limit, so Child 1 fails the income test even though they are not Medicaid-eligible." -us,scenario_119,child1_chip_eligible,gemini-3.5-flash,llm_error,thresholds_rates,False,"The model applied a 205% FPL FAMIS threshold and said household income was under it. The engine compares about $55,800 of countable income with Virginia's CHIP child limit and finds the household over it, so Child 1 fails CHIP's income criterion." -us,scenario_119,child1_chip_eligible,gemini-3.6-flash,llm_error,thresholds_rates,False,"The model said income was within the FAMIS threshold without testing it. In the engine, about $55,800 of countable income for a 3-person unit is over Virginia's CHIP child income limit, so Child 1 is ineligible despite passing the age test." -us,scenario_119,child1_chip_eligible,gemini-3.7-flash,llm_error,thresholds_rates,False,"The model applied a 205% FPL ceiling and said MAGI fell within it. The engine counts about $55,800 of household income, which is over Virginia's CHIP child limit, so Child 1 fails the income test." -us,scenario_119,child1_chip_eligible,glm-5.3,parse_contract_failure,missing_output,False,"The model gave no value or reasoning for child1_chip_eligible, so there is no answer to score. The correct derivation finds about $55,800 of countable income, which is over Virginia's CHIP child limit, so the answer is 0." -us,scenario_119,child1_chip_eligible,gpt-5.5,llm_error,thresholds_rates,False,"The model correctly placed income above the Medicaid child limit, then wrongly assumed it was still within Virginia's CHIP range. The engine's countable income of about $55,800 is over the FAMIS child limit, so Child 1 fails CHIP's income test." -us,scenario_119,child1_chip_eligible,gpt-5.6-luna,llm_error,thresholds_rates,False,"The model relied on an estimated Virginia CHIP income range without comparing actual income to it. The engine's countable income of about $55,800 for 3 people is over Virginia's CHIP child income limit, so Child 1 is ineligible." -us,scenario_119,child1_chip_eligible,gpt-6-luna,llm_error,taxable_income_or_deductions,False,"The model's estimated MAGI came in under Virginia's CHIP ceiling because it reduced income for retirement contributions. The engine counts about $55,800 of household income, which is over the FAMIS child limit, so Child 1 fails the income test." -us,scenario_119,child1_chip_eligible,grok-4.5,llm_error,taxable_income_or_deductions,False,"The model got about 192% FPL by subtracting the traditional 401(k) and IRA contributions from wages. The engine's countable income is about $55,800, which is over Virginia's 200% FAMIS limit, so Child 1 is not CHIP-eligible." -us,scenario_119,child1_chip_eligible,grok-4.6,llm_error,thresholds_rates,False,"The model used a FAMIS limit of 200–205% FPL and said income was under it. The engine compares about $55,800 of countable income with Virginia's CHIP child limit, finds the household over it, and marks Child 1 ineligible." -us,scenario_119,child1_chip_eligible,grok-4.7,llm_error,taxable_income_or_deductions,False,"The model put MAGI at 190–197% FPL using a contribution-reduced income figure and a FAMIS ceiling of up to 205%. The engine counts about $55,800 of income, which is over Virginia's CHIP child limit, so Child 1 fails the income test." -us,scenario_119,child1_chip_eligible,grok-build-0.1,llm_error,taxable_income_or_deductions,False,"The model cut MAGI to $46,180 (168% FPL) by subtracting the $6,389 ESI premium as well as the 401(k) and IRA contributions. The engine counts about $55,800 of household income, which is over Virginia's 200% CHIP limit, so Child 1 is ineligible." -us,scenario_119,child1_chip_eligible,kimi-k2.6,parse_contract_failure,missing_output,False,"The model gave no value or reasoning for child1_chip_eligible, so there is no answer to score. The correct derivation finds about $55,800 of countable income, which is over Virginia's CHIP child limit, so the answer is 0." -us,scenario_119,child1_chip_eligible,kimi-k3,llm_error,taxable_income_or_deductions,False,"The model used a MAGI of $52,569, which subtracts the traditional 401(k) and IRA contributions, and placed it inside Virginia's CHIP band. The engine's countable income is about $55,800, which is over the FAMIS child limit, so Child 1 fails CHIP's income criterion." -us,scenario_119,child1_chip_eligible,muse-spark-1.3,llm_error,taxable_income_or_deductions,False,"The model got about 191% FPL from a MAGI reduced by retirement contributions and put it inside a 148–200% FAMIS band. The engine counts about $55,800 of income, which is over Virginia's 200% CHIP limit, so Child 1 is ineligible." -us,scenario_119,child1_chip_eligible,ox-alpha,llm_error,thresholds_rates,False,"The model computed about 204% FPL and called Child 1 eligible only because it assumed a 205% limit that includes the 5% disregard. The engine applies Virginia's CHIP child limit to about $55,800 of countable income and finds the household over it, so Child 1 fails the income test." +us,scenario_118,state_refundable_credits,claude-fable-5,llm_error,state_local_rule,False,"The model said homeowners with these facts do not qualify for a real property tax circuit-breaker payment. In fact, this 74-year-old homeowner has federal AGI of $0 and property taxes above 3.5% of that AGI, so the flat table gives $375." +us,scenario_118,state_refundable_credits,claude-haiku-4.5,llm_error,state_local_rule,False,"The model said New York has no general refundable credit that applies here and checked only the Empire State EITC. It missed the refundable real property tax credit, which pays this 74-year-old homeowner the $375 age-65+ maximum on $1,634 of property taxes." +us,scenario_118,state_refundable_credits,claude-haiku-5.5,llm_error,state_local_rule,False,"The model linked NY refundable credits to tax liability, earned income or children. The real property tax credit needs none of these and pays this senior homeowner the $375 age-65+ maximum." +us,scenario_118,state_refundable_credits,claude-opus-4.7,llm_error,state_local_rule,False,"The model identified the real property tax credit and the $375 senior maximum, then reported an unexplained $63. With federal AGI of $0 and property taxes above 3.5% of that AGI, this 74-year-old filer receives a flat $375." +us,scenario_118,state_refundable_credits,claude-opus-4.8,llm_error,state_local_rule,False,"The model assumed the real property tax credit needs tax liability to produce a refund. The credit is fully refundable, so with zero NY tax the 74-year-old homeowner still gets the $375 age-65+ maximum." +us,scenario_118,state_refundable_credits,claude-opus-5,llm_error,state_local_rule,False,"The model required rent for the real property tax credit. Homeowners qualify through real estate taxes paid, and the $1,634 here produces the $375 age-65+ maximum." +us,scenario_118,state_refundable_credits,claude-opus-5.5,llm_error,state_local_rule,False,"The model used the repealed household-gross-income formula, including estimated SSI, to select a $171 income-band cap. With federal AGI of $0 and property taxes above 3.5% of that AGI, this 74-year-old filer receives a flat $375." +us,scenario_118,state_refundable_credits,claude-sonnet-4.6,llm_error,state_local_rule,False,"The model used the repealed household-gross-income formula to calculate $733, then capped it at $75 because it believed the higher maximum required dependents. The $375 maximum applies because the taxpayer is 65 or older, and the head is 74, so the credit is $375." +us,scenario_118,state_refundable_credits,claude-sonnet-5,llm_error,state_local_rule,False,"The model dismissed the senior real property tax credit as negligible because no rent was paid. Property taxes paid by a homeowner qualify, and $1,634 here produces the full $375 age-65+ maximum." +us,scenario_118,state_refundable_credits,claude-sonnet-5.5,llm_error,state_local_rule,False,"The model reported the $90 NY household credit, which is nonrefundable and cannot count as a refundable credit. It also said it skipped the real property tax credit, which is the refundable credit worth $375 here." +us,scenario_118,state_refundable_credits,deepseek-v4-flash-0731,llm_error,state_local_rule,False,"The model treated zero state tax liability as ruling out refundable credits. It missed the refundable NY real property tax credit, which pays this 74-year-old homeowner the $375 age-65+ maximum." +us,scenario_118,state_refundable_credits,gemini-3-flash-preview,llm_error,state_local_rule,False,"The model correctly reached the $375 senior maximum for the real property tax credit. It then added a $75 NY household credit, which is nonrefundable and does not belong in refundable credits, giving $450 instead of $375." +us,scenario_118,state_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,state_local_rule,False,"The model gave no specific basis for saying the household is ineligible. A 74-year-old NY homeowner paying $1,634 in property taxes qualifies for the refundable real property tax credit at its $375 age-65+ maximum." +us,scenario_118,state_refundable_credits,gemini-3.5-flash,llm_error,state_local_rule,False,"The model checked only the Empire State Child Credit and the NY EITC, which need earnings or dependents. It missed the refundable real property tax credit, which pays the $375 age-65+ maximum on $1,634 of property taxes." +us,scenario_118,state_refundable_credits,gemini-3.5-flash-lite,llm_error,state_local_rule,False,"The model said no state refundable credits apply. The 74-year-old homeowner qualifies for the refundable NY real property tax credit, capped at the $375 age-65+ maximum." +us,scenario_118,state_refundable_credits,gemini-3.6-flash,llm_error,state_local_rule,False,"The model said no refundable NY credits apply and missed the real property tax credit. With federal AGI of $0 and $1,634 of property taxes, above 3.5% of that AGI, this 74-year-old filer receives a flat $375." +us,scenario_118,state_refundable_credits,gemini-3.7-flash,llm_error,state_local_rule,False,The model linked all refundable credits to earned income or dependents. The NY real property tax credit pays this senior homeowner a flat $375 based on federal AGI of $0 and property taxes above 3.5% of that AGI. +us,scenario_118,state_refundable_credits,gemini-3.8-flash,llm_error,state_local_rule,False,"The model ruled out only the Empire State Child Credit and the NY EITC. It never considered the refundable real property tax credit, which yields the $375 age-65+ maximum here." +us,scenario_118,state_refundable_credits,gemini-4-argon,llm_error,state_local_rule,False,The model assumed the lack of earned income ruled out refundable credits. The NY real property tax credit pays this 74-year-old homeowner $375 with federal AGI of $0. +us,scenario_118,state_refundable_credits,glm-5.2,llm_error,state_local_rule,False,"The model used the repealed household-gross-income formula to calculate $768 and compared it with an inapplicable $1,000 senior maximum. With federal AGI of $0 and property taxes above 3.5% of that AGI, this 74-year-old filer receives a flat $375." +us,scenario_118,state_refundable_credits,glm-5.3,llm_error,state_local_rule,False,"The model checked only the NY EITC, which needs earned income. It missed the refundable real property tax credit, which pays this senior homeowner the $375 age-65+ maximum." +us,scenario_118,state_refundable_credits,gpt-5.4-mini,llm_error,state_local_rule,False,"The model said no NY refundable credit applies. The listed age of 74, $1,634 of real estate taxes and low income trigger the refundable real property tax credit at its $375 age-65+ maximum." +us,scenario_118,state_refundable_credits,gpt-5.4-nano,llm_error,state_local_rule,False,"The model found no refundable credits in the facts. It missed the NY real property tax credit, which pays this 74-year-old homeowner with $1,634 of property taxes the $375 age-65+ maximum." +us,scenario_118,state_refundable_credits,gpt-5.6-luna,llm_error,state_local_rule,False,"The model assumed income made up only of Social Security produces no refundable credit. The NY real property tax credit depends on property taxes and age, not taxable income, and pays $375 here." +us,scenario_118,state_refundable_credits,gpt-5.6-terra,llm_error,state_local_rule,False,"The model reported the $90 NY household credit as refundable, but that credit is nonrefundable. It also missed the refundable real property tax credit, which is worth $375 for this senior homeowner." +us,scenario_118,state_refundable_credits,gpt-6-astra,llm_error,state_local_rule,False,"The model used the repealed household-gross-income rule, including estimated SSI, and applied a $75 cap it described as applying to a homeowner age 65 or older. With federal AGI of $0 and property taxes above 3.5% of that AGI, this 74-year-old filer receives a flat $375." +us,scenario_118,state_refundable_credits,gpt-6-luna,llm_error,state_local_rule,False,"The model used an invented formula of 2.5% of property taxes ($41). The real property tax credit uses federal AGI and a flat table; with federal AGI of $0 and property taxes above 3.5% of that AGI, this 74-year-old filer receives $375." +us,scenario_118,state_refundable_credits,gpt-6.1-sol,llm_error,state_local_rule,False,"The model used the repealed household-gross-income rule, including estimated SSI, to select a $171 income-band cap. With federal AGI of $0 and property taxes above 3.5% of that AGI, this 74-year-old filer receives a flat $375." +us,scenario_118,state_refundable_credits,gpt-6.1-terra,llm_error,state_local_rule,False,"The model required earned income for a refundable state credit. The NY real property tax credit is based on property taxes and age, and it pays this 74-year-old homeowner $375." +us,scenario_118,state_refundable_credits,grok-4.3,llm_error,state_local_rule,False,"The model gave no specific basis for finding no credits and missed the refundable NY real property tax credit. With $1,634 of property taxes, the credit reaches the $375 age-65+ maximum." +us,scenario_118,state_refundable_credits,grok-build-0.1,llm_error,state_local_rule,False,"The model treated the EITC and Empire State Child Credit as NY's only refundable credits. It missed the real property tax credit, which pays this senior homeowner the $375 maximum." +us,scenario_118,state_refundable_credits,inkling,llm_error,state_local_rule,False,"The model said property tax credits do not apply. A 74-year-old NY homeowner with $1,634 of real estate taxes and low household income qualifies for the refundable real property tax credit at its $375 age-65+ maximum." +us,scenario_118,state_refundable_credits,kimi-k2.6,llm_error,state_local_rule,False,"The model listed the EITC, the Empire State Child Credit and the college tuition credit but left out the refundable real property tax credit. That credit pays this senior homeowner $375." +us,scenario_118,state_refundable_credits,minimax-m3,llm_error,state_local_rule,False,The model assumed refundable credits need tax liability or children. The NY real property tax credit is refundable with zero liability and pays the 74-year-old homeowner the $375 age-65+ maximum. +us,scenario_118,state_refundable_credits,muse-spark-1.3,llm_error,state_local_rule,False,"The model ruled out credits because there are no children or earnings. It missed the NY real property tax credit, which pays the $375 age-65+ maximum on $1,634 of property taxes." +us,scenario_118,state_refundable_credits,muse-wonder,llm_error,state_local_rule,False,The model required earned income or dependents for any refundable NY credit. The real property tax credit pays this 74-year-old homeowner a flat $375 based on federal AGI of $0 and property taxes above 3.5% of that AGI. +us,scenario_118,state_refundable_credits,ox-alpha,llm_error,state_local_rule,False,"The model checked only the NY EITC and the child and dependent care credit. It missed the refundable real property tax credit, which pays this senior homeowner the $375 maximum." +us,scenario_118,state_refundable_credits,qwen-3.7-max,llm_error,state_local_rule,False,The model took zero NY taxable income and no earnings or children to mean no refundable credits. The real property tax credit applies to this 74-year-old homeowner and pays the $375 age-65+ maximum. +us,scenario_118,state_refundable_credits,qwen3.8-max,llm_error,state_local_rule,False,"The model cited the household's age yet found no credit, missing that age 65+ plus $1,634 of property taxes qualifies for the refundable NY real property tax credit. That credit pays the $375 elderly maximum." +us,scenario_119,child1_chip_eligible,claude-fable-5.1,llm_error,taxable_income_or_deductions,False,"The model put income at about 197% FPL by subtracting the traditional 401(k) and IRA contributions to reach a MAGI near $52,569. The engine counts $52,569 in household MAGI, within Virginia's CHIP income limit. Child 1's employer-sponsored insurance disqualifies the child from CHIP." +us,scenario_119,child1_chip_eligible,claude-opus-5.5,llm_error,taxable_income_or_deductions,False,"The model placed income at about 197% FPL, using a MAGI reduced by the 401(k) and IRA contributions, and called that safely under the 200% + 5% disregard limit. The engine counts $52,569 in household MAGI, within Virginia's CHIP income limit. Child 1's employer-sponsored insurance disqualifies the child from CHIP." +us,scenario_119,child1_chip_eligible,claude-sonnet-5.5,llm_error,taxable_income_or_deductions,False,"The model used a MAGI of $52,569, which is $55,800 minus the $3,087 traditional 401(k) and $144 IRA contributions, and got about 197% FPL. The engine counts $52,569 in household MAGI, within Virginia's CHIP income limit. Child 1's employer-sponsored insurance disqualifies the child from CHIP." +us,scenario_119,child1_chip_eligible,gemini-3.5-flash,llm_error,thresholds_rates,False,"The model said household income was below Virginia's 205% FPL FAMIS threshold without showing a calculation. The engine counts $52,569 in household MAGI, within Virginia's CHIP income limit. Child 1's employer-sponsored insurance disqualifies the child from CHIP." +us,scenario_119,child1_chip_eligible,gemini-3.6-flash,llm_error,thresholds_rates,False,"The model asserted income was within the FAMIS threshold without computing the household's FPL ratio. The engine counts $52,569 in household MAGI, within Virginia's CHIP income limit. Child 1's employer-sponsored insurance disqualifies the child from CHIP." +us,scenario_119,child1_chip_eligible,gemini-3.7-flash,llm_error,thresholds_rates,False,"The model assumed MAGI was under the 205% FPL FAMIS limit. The engine counts $52,569 in household MAGI, within Virginia's CHIP income limit. Child 1's employer-sponsored insurance disqualifies the child from CHIP." +us,scenario_119,child1_chip_eligible,glm-5.3,parse_contract_failure,missing_output,False,The model gave no parseable value for child1_chip_eligible. The correct answer is 0 because Child 1's employer-sponsored insurance disqualifies the child from CHIP. +us,scenario_119,child1_chip_eligible,gpt-5.5,llm_error,thresholds_rates,False,"The model was right that income is above Virginia's child Medicaid limit and within its CHIP income range: the engine counts $52,569 in household MAGI. Child 1's employer-sponsored insurance disqualifies the child from CHIP." +us,scenario_119,child1_chip_eligible,gpt-5.6-luna,llm_error,thresholds_rates,False,"The model relied on an estimated CHIP income range without comparing actual countable income to the limit. The engine counts $52,569 in household MAGI, within Virginia's CHIP income limit. Child 1's employer-sponsored insurance disqualifies the child from CHIP." +us,scenario_119,child1_chip_eligible,gpt-6-luna,llm_error,taxable_income_or_deductions,False,"The engine counts $52,569 in household MAGI, within Virginia's CHIP income limit. Child 1's employer-sponsored insurance disqualifies the child from CHIP." +us,scenario_119,child1_chip_eligible,gpt-6.1-terra,llm_error,thresholds_rates,False,"The model relied on the 5% income disregard to keep the household under the FAMIS limit. The engine counts $52,569 in household MAGI, within Virginia's CHIP income limit. Child 1's employer-sponsored insurance disqualifies the child from CHIP." +us,scenario_119,child1_chip_eligible,grok-4.5,llm_error,taxable_income_or_deductions,False,"The model computed MAGI at about 192% FPL, using income reduced by the retirement contributions. The engine counts $52,569 in household MAGI, within Virginia's CHIP income limit. Child 1's employer-sponsored insurance disqualifies the child from CHIP." +us,scenario_119,child1_chip_eligible,grok-4.6,llm_error,thresholds_rates,False,"The model correctly saw income above Virginia's child Medicaid limit but assumed it was below the 200–205% FAMIS limit. The engine counts $52,569 in household MAGI, within Virginia's CHIP income limit. Child 1's employer-sponsored insurance disqualifies the child from CHIP." +us,scenario_119,child1_chip_eligible,grok-4.7,llm_error,taxable_income_or_deductions,False,"The model estimated MAGI at 190–197% FPL by subtracting the pre-tax retirement contributions. The engine counts $52,569 in household MAGI, within Virginia's CHIP income limit. Child 1's employer-sponsored insurance disqualifies the child from CHIP." +us,scenario_119,child1_chip_eligible,grok-build-0.1,llm_error,taxable_income_or_deductions,False,"The model cut MAGI to $46,180 (168% FPL) by subtracting the $6,389 ESI premiums as well as the 401(k) and IRA contributions. The engine counts $52,569 in household MAGI, within Virginia's CHIP income limit. Child 1's employer-sponsored insurance disqualifies the child from CHIP." +us,scenario_119,child1_chip_eligible,kimi-k2.6,parse_contract_failure,missing_output,False,The model gave no parseable value for child1_chip_eligible. The correct answer is 0 because Child 1's employer-sponsored insurance disqualifies the child from CHIP. +us,scenario_119,child1_chip_eligible,kimi-k3,llm_error,taxable_income_or_deductions,False,"The model used a 3-person MAGI of $52,569, net of the 401(k) and IRA contributions, and placed it within the CHIP band. The engine counts $52,569 in household MAGI, within Virginia's CHIP income limit. Child 1's employer-sponsored insurance disqualifies the child from CHIP." +us,scenario_119,child1_chip_eligible,muse-spark-1.3,llm_error,taxable_income_or_deductions,False,"The model estimated income at about 191% FPL, inside what it called a 148–200% FAMIS band. The engine counts $52,569 in household MAGI, within Virginia's CHIP income limit. Child 1's employer-sponsored insurance disqualifies the child from CHIP." +us,scenario_119,child1_chip_eligible,ox-alpha,llm_error,taxable_income_or_deductions,False,"The model used a MAGI of $52,569, net of the 401(k) and IRA contributions, and got about 204% FPL, just under the 205% FAMIS limit. The engine counts $52,569 in household MAGI, within Virginia's CHIP income limit. Child 1's employer-sponsored insurance disqualifies the child from CHIP." us,scenario_119,child1_early_head_start_eligible,glm-5.3,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. us,scenario_119,child1_head_start_eligible,glm-5.3,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. us,scenario_119,child1_medicaid_eligible,claude-fable-5,llm_error,health_coverage,False,"The model computed MAGI correctly ($55,800 less $3,231 of traditional 401(k)/IRA contributions ≈ 1.9x FPL) and correctly rejected Virginia's children's Medicaid MAGI limit of 143% + 5% disregard for ages 6-18, then reversed its own conclusion by asserting that PolicyEngine counts coverage up to ~205% FPL as Medicaid. Virginia's coverage above 143% FPL is FAMIS, a separate CHIP program that PolicyEngine scores under child1_chip_eligible and never under is_medicaid_eligible; the CHIP-funded Medicaid expansion for 6-18 year olds stops at the same 143%/148% line the model had already ruled out, so medicaid_category is NONE at 1.92x FPL." @@ -9961,24 +10219,25 @@ us,scenario_119,child1_medicaid_eligible,kimi-k2.6,parse_contract_failure,missin us,scenario_119,child1_medicare_eligible,glm-5.3,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. us,scenario_119,child1_medicare_eligible,kimi-k2.6,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. us,scenario_119,child1_wic_eligible,glm-5.3,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. -us,scenario_119,child2_chip_eligible,claude-fable-5.1,llm_error,health_coverage,False,"The model checked only age (under 19) and income (about 197% FPL against a 200% FAMIS limit). It never applied CHIP's requirement that the child be uninsured, and Child 2 is listed as having employer-sponsored insurance, which makes the child ineligible." -us,scenario_119,child2_chip_eligible,claude-opus-5.5,llm_error,health_coverage,False,"The model based eligibility only on income being about 197% FPL, within the FAMIS limit. It ignored that Child 2 has employer-sponsored insurance, and coverage under a group health plan excludes a child from CHIP's targeted low-income child definition." -us,scenario_119,child2_chip_eligible,claude-sonnet-5.5,llm_error,health_coverage,False,"The model correctly found MAGI of about $52,569 (about 197% FPL) and correctly found the child not Medicaid-eligible. It then treated the 200% FPL limit as the only CHIP test and missed the exclusion for children covered by employer-sponsored insurance, which applies to Child 2." -us,scenario_119,child2_chip_eligible,gemini-3.5-flash,llm_error,health_coverage,False,"The model applied only the age-under-19 test and a 205% FPL income test. It skipped CHIP's no-other-coverage rule, and Child 2's employer-sponsored insurance disqualifies the child from FAMIS." -us,scenario_119,child2_chip_eligible,gemini-3.6-flash,llm_error,health_coverage,False,"The model concluded eligibility from age 11 and income within the FAMIS threshold alone. It never applied the CHIP requirement that the child not be covered by a group health plan, and Child 2 has employer-sponsored insurance." -us,scenario_119,child2_chip_eligible,gemini-3.7-flash,llm_error,health_coverage,False,"The model treated age 11 and MAGI under 205% FPL as enough for FAMIS. It omitted CHIP's uninsured requirement, which Child 2 fails because the child has employer-sponsored insurance." -us,scenario_119,child2_chip_eligible,glm-5.3,parse_contract_failure,missing_output,False,"The model gave no parseable value or explanation for child2_chip_eligible. The correct derivation yields 0: Child 2 has employer-sponsored insurance, which excludes the child from CHIP, and the child is not Medicaid-eligible." -us,scenario_119,child2_chip_eligible,gpt-5.5,llm_error,health_coverage,False,"The model asserted eligibility from age and income being within the FAMIS child limit. It never accounted for Child 2's employer-sponsored insurance, which fails CHIP's requirement that a targeted low-income child have no group health coverage." -us,scenario_119,child2_chip_eligible,gpt-5.6-luna,llm_error,health_coverage,False,"The model used only the under-19 age test and an estimated income range. It missed that Child 2 is covered by employer-sponsored insurance, which makes the child ineligible for CHIP regardless of income." -us,scenario_119,child2_chip_eligible,gpt-6-luna,llm_error,health_coverage,False,"The model concluded eligibility because MAGI is below Virginia's upper CHIP income limit. It ignored the CHIP coverage exclusion, which Child 2 fails because the child has employer-sponsored insurance." -us,scenario_119,child2_chip_eligible,grok-4.5,llm_error,health_coverage,False,"The model checked only that MAGI of about 192% FPL is within FAMIS's 200% limit. It never applied the rule that a child covered by employer-sponsored insurance is not a targeted low-income child for CHIP, and that rule applies to Child 2." -us,scenario_119,child2_chip_eligible,grok-4.6,llm_error,health_coverage,False,The model correctly placed income above Virginia's child Medicaid limit and below the FAMIS limit. It then stopped at the income band and missed that Child 2's employer-sponsored insurance disqualifies the child from CHIP. -us,scenario_119,child2_chip_eligible,grok-4.7,llm_error,health_coverage,False,"The model applied the age test and the income band between child Medicaid and FAMIS (about 190–197% FPL). It omitted CHIP's requirement that the child have no group health coverage, and Child 2 has employer-sponsored insurance." -us,scenario_119,child2_chip_eligible,grok-build-0.1,llm_error,health_coverage,False,"The model understated MAGI at $46,180 (168% FPL); the correct figure is about $52,569. More importantly, it treated the 143–200% FPL band as the only CHIP test and ignored that Child 2's employer-sponsored insurance excludes the child from CHIP." -us,scenario_119,child2_chip_eligible,kimi-k2.6,parse_contract_failure,missing_output,False,"The model gave no parseable value or explanation for child2_chip_eligible. The correct derivation yields 0, because Child 2's employer-sponsored insurance fails CHIP's uninsured requirement and the child is not Medicaid-eligible." -us,scenario_119,child2_chip_eligible,kimi-k3,llm_error,health_coverage,False,"The model computed MAGI of $52,569 for a three-person household and found it within the CHIP income band. It never applied CHIP's exclusion of children covered by a group health plan, which applies to Child 2's employer-sponsored insurance." -us,scenario_119,child2_chip_eligible,muse-spark-1.3,llm_error,health_coverage,False,"The model concluded eligibility because income of about 191% FPL falls in the 148–200% FAMIS band. It missed that Child 2 has employer-sponsored insurance, which disqualifies the child from CHIP." -us,scenario_119,child2_chip_eligible,ox-alpha,llm_error,health_coverage,False,"The model checked age and MAGI against a 205% FPL limit. Its 204% FPL figure uses a poverty guideline that is too low; the correct ratio is about 192–197%. Its decisive error is skipping CHIP's no-other-coverage rule, which Child 2 fails because the child has employer-sponsored insurance." +us,scenario_119,child2_chip_eligible,claude-fable-5.1,llm_error,taxable_income_or_deductions,False,"The model put income at about 197% FPL by subtracting the 401(k) and IRA contributions to reach a MAGI of $52,569. The engine also counts a MAGI of $52,569, about 192% of the 2026 3-person FPL of $27,320, so Child 2 passes Virginia's 205% FAMIS income test. Child 2 fails CHIP because they have employer-sponsored insurance, which the engine treats as disqualifying coverage, and the model never tested coverage." +us,scenario_119,child2_chip_eligible,claude-opus-5.5,llm_error,taxable_income_or_deductions,False,"The model said income was about 197% FPL, which only works if the traditional 401(k) and IRA contributions are taken out of MAGI. The engine also takes those contributions out, for a MAGI of about $52,569, which is about 192% of the 2026 3-person FPL and within Virginia's 205% FAMIS ceiling. Child 2 fails CHIP because their employer-sponsored insurance is disqualifying coverage, which the model never considered." +us,scenario_119,child2_chip_eligible,claude-sonnet-5.5,llm_error,taxable_income_or_deductions,False,"The model used a MAGI of $52,569 (wages plus interest minus $3,087 of 401(k) and $144 of IRA contributions) and got 197% FPL, under 200%. The engine counts the same MAGI, about 192% of the 2026 3-person FPL of $27,320, which is within Virginia's 205% CHIP limit. The model correctly found Child 2 not Medicaid-eligible but missed that Child 2's employer-sponsored insurance disqualifies them from CHIP." +us,scenario_119,child2_chip_eligible,gemini-3.5-flash,llm_error,thresholds_rates,False,"The model asserted that income was under Virginia's 205% FAMIS threshold without computing a ratio. The engine's MAGI of about $52,569 is about 192% of the 2026 3-person FPL, so Child 2 passes the income test. Child 2 fails CHIP because their employer-sponsored insurance is disqualifying coverage, which the model never considered." +us,scenario_119,child2_chip_eligible,gemini-3.6-flash,llm_error,thresholds_rates,False,"The model said income was 'within the CHIP threshold' with no income-to-FPL calculation. Child 2 meets the age test and the income test, because the engine's MAGI of about $52,569 is about 192% of the 2026 3-person FPL and within Virginia's 205% FAMIS limit. Child 2 is not CHIP-eligible because their employer-sponsored insurance is disqualifying coverage." +us,scenario_119,child2_chip_eligible,gemini-3.7-flash,llm_error,thresholds_rates,False,"The model assumed MAGI was within FAMIS's 205% FPL limit but never measured it. The engine's MAGI of about $52,569 for a 3-person household is about 192% FPL, within the limit. Child 2 fails CHIP because their employer-sponsored insurance is disqualifying coverage, which the model never considered." +us,scenario_119,child2_chip_eligible,glm-5.3,parse_contract_failure,missing_output,False,"The model returned no usable value or explanation for child2_chip_eligible. The correct answer is 0, because this 11-year-old has employer-sponsored insurance, which disqualifies them from CHIP, and the child is also not Medicaid-eligible." +us,scenario_119,child2_chip_eligible,gpt-5.5,llm_error,thresholds_rates,False,"The model claimed income was within Virginia's CHIP/FAMIS limit without computing the income-to-FPL ratio. The engine's MAGI of about $52,569 is about 192% of the 2026 3-person FPL, within that limit. Child 2 is ineligible because their employer-sponsored insurance is disqualifying coverage, which the model never considered." +us,scenario_119,child2_chip_eligible,gpt-5.6-luna,llm_error,thresholds_rates,False,"The model said income was within an 'estimated' Virginia CHIP range without testing it against the actual ceiling. The engine's MAGI of about $52,569 is about 192% of the 2026 3-person FPL, within the 205% FAMIS limit. Child 2 fails CHIP because their employer-sponsored insurance is disqualifying coverage, which the model never considered." +us,scenario_119,child2_chip_eligible,gpt-6-luna,llm_error,taxable_income_or_deductions,False,"The model's estimate of MAGI fell below Virginia's CHIP upper limit, which matches reducing income for the 401(k) and IRA contributions. The engine also reduces income for those contributions, to about $52,569, which is about 192% of the 2026 3-person FPL and within the 205% FAMIS limit. Child 2 is not CHIP-eligible because their employer-sponsored insurance is disqualifying coverage." +us,scenario_119,child2_chip_eligible,gpt-6.1-terra,llm_error,thresholds_rates,False,"The model relied on the 5-percentage-point income disregard to pull income under the CHIP ceiling. The engine's MAGI of about $52,569 is about 192% of the 2026 3-person FPL, within Virginia's 205% FAMIS limit. Child 2 is ineligible because their employer-sponsored insurance is disqualifying coverage, which the model never considered." +us,scenario_119,child2_chip_eligible,grok-4.5,llm_error,taxable_income_or_deductions,False,"The model put MAGI at about 192% FPL by subtracting the 401(k) and IRA contributions and dividing by a higher projected 2026 guideline. The engine also reaches about 192% FPL and applies Virginia's 205% FAMIS limit, so Child 2 passes the income test. Child 2 fails CHIP because their employer-sponsored insurance is disqualifying coverage, which the model never considered." +us,scenario_119,child2_chip_eligible,grok-4.6,llm_error,thresholds_rates,False,"The model was right that income is above Virginia's child Medicaid limit and below the FAMIS ceiling. The engine's MAGI of about $52,569 is about 192% of the 2026 3-person FPL, within Virginia's 205% FAMIS limit. Child 2's employer-sponsored insurance is disqualifying coverage for CHIP, so Child 2 qualifies for neither program." +us,scenario_119,child2_chip_eligible,grok-4.7,llm_error,taxable_income_or_deductions,False,"The model's MAGI estimate of 190-197% FPL comes from subtracting the retirement contributions from income. The engine also subtracts those contributions, for a MAGI of about $52,569, which is about 192% of the 2026 3-person FPL and within Virginia's 205% FAMIS limit. Child 2 fails CHIP because their employer-sponsored insurance is disqualifying coverage, which the model never considered." +us,scenario_119,child2_chip_eligible,grok-build-0.1,llm_error,taxable_income_or_deductions,False,"The model got a MAGI of $46,180 (168% FPL) by subtracting the $6,389 ESI premium as well as the 401(k) and IRA contributions from $55,800. The engine subtracts only the 401(k) deferral and IRA deduction, for a MAGI of about $52,569, which is about 192% of the 2026 3-person FPL and within Virginia's 205% CHIP limit. Child 2 fails CHIP because their employer-sponsored insurance is disqualifying coverage." +us,scenario_119,child2_chip_eligible,kimi-k2.6,parse_contract_failure,missing_output,False,"The model returned no usable value or explanation for child2_chip_eligible. The correct answer is 0, because this 11-year-old has employer-sponsored insurance, which disqualifies them from CHIP, and the child is also not Medicaid-eligible." +us,scenario_119,child2_chip_eligible,kimi-k3,llm_error,taxable_income_or_deductions,False,"The model used a 3-person MAGI of $52,569, which nets the traditional 401(k) and IRA contributions out of wages plus interest, and placed it inside Virginia's CHIP band. The engine counts the same $52,569, about 192% of the 2026 3-person FPL and within the 205% FAMIS limit. Child 2 is ineligible because their employer-sponsored insurance is disqualifying coverage, which the model never considered." +us,scenario_119,child2_chip_eligible,muse-spark-1.3,llm_error,taxable_income_or_deductions,False,"The model put income at about 191% FPL by reducing MAGI for retirement contributions and using a higher guideline, then placed it in the 148-200% FAMIS band. The engine also reduces MAGI for those contributions, to about $52,569, which is about 192% of the 2026 3-person FPL and within Virginia's 205% FAMIS ceiling. Child 2 fails CHIP because their employer-sponsored insurance is disqualifying coverage, which the model never considered." +us,scenario_119,child2_chip_eligible,ox-alpha,llm_error,taxable_income_or_deductions,False,"The model used a MAGI of $52,569 and got about 204% FPL, just under the 205% limit. The engine counts the same $52,569 MAGI, which is about 192% of the 2026 3-person FPL of $27,320 and within Virginia's 205% FAMIS limit. Child 2 is not CHIP-eligible because their employer-sponsored insurance is disqualifying coverage, which the model never considered." us,scenario_119,child2_early_head_start_eligible,glm-5.3,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. us,scenario_119,child2_head_start_eligible,glm-5.3,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. us,scenario_119,child2_medicaid_eligible,claude-sonnet-4.6,llm_error,thresholds_rates,False,"The model substituted Virginia's FAMIS/CHIP ceiling (200%, effectively 205% FPL with the 5% disregard) for the children's MAGI Medicaid limit, which Virginia sets at 143% FPL for ages 6-18. Its own arithmetic put household income above the 200% figure it cited, and it then overrode that with a ""marginal overage"" fudge and a CHIP-to-Medicaid conflation to return 1. Child2's MAGI of 1.92 x FPL exceeds 143% FPL, so no MAGI child category applies and medicaid_category is NONE." @@ -10011,56 +10270,57 @@ us,scenario_119,federal_income_tax_before_refundable_credits,grok-4.5,llm_error, us,scenario_119,federal_income_tax_before_refundable_credits,grok-4.6,llm_error,thresholds_rates,False,"It applied a post-TCJA-expiration $12,250 standard deduction with three personal exemptions and a $2,000 total CTC. Under OBBBA, 2026 uses the $24,150 head-of-household deduction and a $2,200-per-child CTC, which fully offset the tax to $0." us,scenario_119,federal_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"No answer or reasoning was returned for this variable, so the output was missing rather than a substantive miscalculation." us,scenario_119,federal_income_tax_before_refundable_credits,ox-alpha,llm_error,household_unit_or_filing_status,False,"It used single filing status with a $16,100 standard deduction instead of head of household with $24,150. That raised pre-credit tax to $5,328 rather than $3,056. It also used a 20% CDCC rate instead of 35% and omitted the Saver's Credit; with head-of-household status, the $4,400 CTC it correctly identified brings tax to $0." -us,scenario_119,federal_refundable_credits,claude-fable-5,llm_error,credit_phaseout,False,"It called AGI of ~$52,569 'well above' the two-child HoH EITC phase-out. In fact the 2026 credit ($7,316 max, phase-out from $23,890 at 21.06%) runs out only near $58,629, leaving $1,276.30. It also set the ACTC to the $3,400 cap instead of the actual unused CTC: $4,400 minus the $2,310.23 of liability left after the $546 CDCC and $200 saver's credit, which is $2,089.77." -us,scenario_119,federal_refundable_credits,claude-fable-5.1,llm_error,other,False,"Its $2,514 of nonrefundable CTC use is the pre-credit tax minus only the $546 CDCC. It left out the $200 saver's credit, which also comes before the CTC, so the CTC really offsets $2,310.23 and the ACTC is $2,089.77, not $1,886. Its $1,268 EITC also used a ~$23,850 phase-out start instead of $23,890." -us,scenario_119,federal_refundable_credits,claude-haiku-4.5,llm_error,credit_phaseout,False,"It said $55,000 of income is above the EITC phase-out and too high for a refundable CTC. The two-child EITC still pays $1,276.30 at AGI $52,568.54, and the ACTC has no binding income ceiling here: $2,089.77 of the $4,400 CTC is left after the $2,310.23 liability and is refundable." -us,scenario_119,federal_refundable_credits,claude-haiku-5.5,llm_error,credit_phaseout,False,"It said the EITC is unavailable and no CTC is left over after liability. The two-child HoH EITC is still $1,276.30 inside the phase-out range. Liability after the $546 CDCC and $200 saver's credit is only $2,310.23, so $2,089.77 of the $4,400 CTC is refundable." -us,scenario_119,federal_refundable_credits,claude-opus-4.7,llm_error,thresholds_rates,False,"It used the old $2,000-per-child CTC ($4,000) instead of the 2026 $2,200 ($4,400) and ignored the $546 CDCC and $200 saver's credit, which lower liability to $2,310.23 before the CTC. It also assumed the two-child EITC ends near $52,900 when it runs to ~$58,629, which dropped the $1,276.30 EITC." -us,scenario_119,federal_refundable_credits,claude-opus-4.8,llm_error,thresholds_rates,False,"It put pre-credit tax at $5,000+ using a $32,300 MFJ-scale standard deduction and a $2,000-per-child CTC, then concluded the CTC was fully absorbed. HoH tax is $3,056.23 on $28,418.54 of taxable income, cut to $2,310.23 by the CDCC and saver's credit, which leaves $2,089.77 of a $4,400 CTC refundable. It also wrongly zeroed the $1,276.30 EITC." -us,scenario_119,federal_refundable_credits,claude-opus-5,llm_error,credit_phaseout,False,"It dropped the $1,276.30 EITC by calling income 'far above' the two-child limit (the phase-out actually ends ~$58,629). It also assumed only ~$800 of CTC is used nonrefundably and a $1,800-per-child refundable cap. The 2026 cap is $1,700 per child, and the CTC absorbs $2,310.23 of liability, so $2,089.77 is refundable." -us,scenario_119,federal_refundable_credits,claude-opus-5.5,llm_error,other,False,"Its EITC ($1,276.20) is right, but it subtracted only the $546 CDCC from the $3,056 pre-credit tax, leaving $2,510.28 for the CTC. The $200 saver's credit also comes before the CTC, so remaining liability is $2,310.23 and the ACTC is $2,089.77, not $1,889.72." -us,scenario_119,federal_refundable_credits,claude-sonnet-4.6,llm_error,thresholds_rates,False,"It used outdated parameters: a $2,000-per-child CTC, a ~$22,500 HoH standard deduction (2026 is $24,150), and an EITC max of $6,780 with a $24,100 start (2026 is $7,316 and $23,890). It phased the EITC out on earned income instead of the larger AGI and ignored the $546 CDCC and $200 saver's credit, then rounded to $1,600. The correct pieces are a $1,276.30 EITC and a $2,089.77 ACTC." -us,scenario_119,federal_refundable_credits,claude-sonnet-5,llm_error,credit_phaseout,False,"It assumed liability fully absorbs a $2,000-per-child CTC, that the EITC is phased out, and that no dependent-care credit applies. HoH tax is $3,056.23, cut to $2,310.23 by the $546 CDCC and $200 saver's credit, so $2,089.77 of the $4,400 CTC is refundable. The two-child EITC is still $1,276.30 at AGI $52,568.54." -us,scenario_119,federal_refundable_credits,claude-sonnet-5.5,llm_error,thresholds_rates,False,"It took the CDCC at 20% ($312) instead of the 35% ($546) that applies at this AGI in 2026, and it left out the $200 saver's credit. That left $2,758 of liability for the CTC instead of $2,310.23, giving an ACTC of $1,642 instead of $2,089.77; its $1,276 EITC was correct." -us,scenario_119,federal_refundable_credits,deepseek-v4-flash-0731,llm_error,taxable_income_or_deductions,False,"It cut AGI to $46,180 by subtracting the $6,389 employer-sponsored insurance premium, which is not an AGI deduction. That pushed the EITC up to ~$3,913; the correct figure at AGI $52,568.54 is $1,276.30. It also used a $2,000-per-child CTC, giving a $1,597 ACTC instead of $2,089.77." -us,scenario_119,federal_refundable_credits,deepseek-v4-pro,llm_error,other,False,"It said no CTC is refundable because the nonrefundable CTC was fully used. In fact the $4,400 CTC is larger than the $2,310.23 of liability left after the CDCC and saver's credit, so $2,089.77 is refundable. Its EITC also used wrong 2026 parameters ($7,264 max, $24,871 start instead of $7,316 and $23,890)." -us,scenario_119,federal_refundable_credits,deepseek-v4-pro-0813,llm_error,other,False,"It set the refundable CTC to 0, saying the nonrefundable CTC was fully used. Liability after the $546 CDCC and $200 saver's credit is $2,310.23 against a $4,400 CTC, so $2,089.77 is refundable. Its $1,075.76 EITC is also about $200 below the correct $1,276.30 under 2026 parameters." -us,scenario_119,federal_refundable_credits,deepseek-v4.1-flash,llm_error,thresholds_rates,False,"It assumed a $2,000 CTC fully used against tax, so ACTC = 0. The 2026 CTC is $2,200 per child ($4,400), which exceeds the $2,310.23 of liability after the CDCC and saver's credit by $2,089.77. Its EITC used a $7,350 max and $22,800 start instead of $7,316 and $23,890." -us,scenario_119,federal_refundable_credits,gemini-3-flash-preview,llm_error,taxable_income_or_deductions,False,"It used AGI of $46,180, which means it subtracted the $6,389 employer health premium; that pushed the EITC to $2,643 instead of $1,276.30. Its $427 ACTC came from a $2,000 credit figure rather than the 2026 $4,400 CTC net of the $2,310.23 post-CDCC/saver's-credit liability, which gives $2,089.77." -us,scenario_119,federal_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,credit_phaseout,False,"It reported $3,000 of refundable CTC and no EITC. The correct ACTC is $2,089.77 (the $4,400 CTC minus the $2,310.23 remaining liability), plus a $1,276.30 EITC that is still positive in the two-child phase-out range." -us,scenario_119,federal_refundable_credits,gemini-3.1-pro-preview,llm_error,credit_phaseout,False,"It overstated the EITC at ~$1,933; the correct amount is $7,316 − 21.06% × ($52,568.54 − $23,890) = $1,276.30. It understated the ACTC at ~$172 by letting the CTC absorb nearly everything. After the $546 CDCC and $200 saver's credit only $2,310.23 of liability remains, so $2,089.77 of the $4,400 CTC is refundable." -us,scenario_119,federal_refundable_credits,gemini-3.5-flash,llm_error,taxable_income_or_deductions,False,"It ran the EITC on earned income of $45,524, which is $51,913 minus the $6,389 employer health premium. Earned income is actually $51,912.80, and the phase-out uses the larger AGI of $52,568.54, giving $1,276.30. It also zeroed the ACTC, missing $2,089.77 of unused CTC." -us,scenario_119,federal_refundable_credits,gemini-3.5-flash-lite,llm_error,credit_phaseout,False,"It returned $0 using AGI of $55,000, skipping the 401(k) and IRA reductions. It missed both the $1,276.30 EITC, still inside the phase-out range, and the $2,089.77 refundable CTC left after the CTC offsets the $2,310.23 liability." -us,scenario_119,federal_refundable_credits,gemini-3.6-flash,llm_error,thresholds_rates,False,"Its $2,216.39 matches an EITC near $1,276 plus an ACTC of about $940, which is what you get from a $2,000-per-child CTC minus the full $3,056 pre-credit tax. The 2026 CTC is $2,200 per child, and the $546 CDCC and $200 saver's credit first lower liability to $2,310.23, so the ACTC is $2,089.77." -us,scenario_119,federal_refundable_credits,gemini-3.7-flash,llm_error,other,False,"Its $1,530.82 matches an EITC near $1,276 plus only ~$255 of refundable CTC, so it let the CTC absorb far more than the $2,310.23 of liability left after the $546 CDCC and $200 saver's credit. The correct ACTC is $2,089.77." -us,scenario_119,federal_refundable_credits,gemini-3.8-flash,llm_error,credit_phaseout,False,"It understated both credits. Its EITC of $497 should be $1,276.30 (2026 two-child max $7,316, start $23,890, 21.06% rate on AGI $52,568.54). Its ACTC of $1,044 should be $2,089.77; it did not first reduce the $3,056.23 pre-credit tax by the $546 CDCC and $200 saver's credit before applying the $4,400 CTC." -us,scenario_119,federal_refundable_credits,gemini-4-argon,llm_error,other,False,"It put the EITC near $1,162 (correct is $1,276.30) and set the ACTC to $0. The $4,400 CTC exceeds the $2,310.23 of liability left after the CDCC and saver's credit by $2,089.77, and that excess is refundable." -us,scenario_119,federal_refundable_credits,glm-5.2,llm_error,credit_phaseout,False,"It zeroed the EITC, saying $51,913 exceeds the two-child HoH phase-out. The phase-out runs to ~$58,629, leaving $1,276.30. It also used a $4,000 CTC instead of $4,400 and $2,894 of nonrefundable use instead of $2,310.23, which gave an ACTC of $1,106 instead of $2,089.77." -us,scenario_119,federal_refundable_credits,glm-5.3,parse_contract_failure,missing_output,False,"It gave no answer or explanation for federal_refundable_credits. The correct value is a $1,276.30 EITC plus a $2,089.77 refundable CTC, $3,366.07 in total." -us,scenario_119,federal_refundable_credits,gpt-5.4-mini,llm_error,other,False,"It treated the full $2,000 per child ($4,000) as refundable. That ignores that the CTC first offsets the $2,310.23 of remaining liability and that refundability is capped at $1,700 per child; the correct ACTC is $2,089.77. It also left out the $1,276.30 EITC." -us,scenario_119,federal_refundable_credits,gpt-5.4-nano,llm_error,other,False,"Its $190 matches treating almost the whole CTC as absorbed by tax and leaving out the EITC. The CTC offsets only $2,310.23 of liability, leaving $2,089.77 refundable, and the two-child EITC adds $1,276.30." -us,scenario_119,federal_refundable_credits,gpt-5.5,llm_error,other,False,"It said the CTC is fully used against tax, but the $4,400 CTC exceeds the $2,310.23 of liability after the $546 CDCC and $200 saver's credit, so $2,089.77 is refundable. Its $1,496 EITC also overshoots the $1,276.30 that the 2026 parameters ($7,316 max, $23,890 start, 21.06%) give." -us,scenario_119,federal_refundable_credits,gpt-5.6-luna,llm_error,credit_phaseout,False,"It overstated the EITC at ~$3,000 when the phase-out cuts the $7,316 max by $6,039.70, to $1,276.30. Its $2,363.10 refundable CTC is also above $2,089.77, which means it took about $273 too much in nonrefundable credits off the $3,056.23 pre-credit tax; only the $546 CDCC and $200 saver's credit apply." -us,scenario_119,federal_refundable_credits,gpt-5.6-sol,llm_error,thresholds_rates,False,"It took the CDCC at 20% ($312) instead of 35% ($546) and left out the $200 saver's credit. That left $2,744 of liability for the CTC and an ACTC of $1,656, instead of $2,310.23 and $2,089.77; its $1,276 EITC was correct." -us,scenario_119,federal_refundable_credits,gpt-5.6-terra,llm_error,thresholds_rates,False,"Its $1,656 ACTC comes from a 20% CDCC ($312 instead of $546) and no $200 saver's credit, which leaves too much liability for the CTC; the correct ACTC is $2,089.77. Its $785 EITC also understates the $1,276.30 that the 2026 two-child phase-out gives at AGI $52,568.54." -us,scenario_119,federal_refundable_credits,gpt-6-astra,llm_error,taxable_income_or_deductions,False,"It used AGI of $46,180, which means it subtracted the $6,389 employer-sponsored insurance premium as if it were an above-the-line deduction. With the correct AGI of $52,568.54, tax is $3,056.23, the CTC uses $2,310.23 instead of $1,543.60, the ACTC is $2,089.77, and the EITC is $1,276.30 instead of $2,621.73." -us,scenario_119,federal_refundable_credits,gpt-6-luna,llm_error,other,False,"Its $1,344 ACTC is $4,400 minus the full $3,056 pre-credit tax, ignoring the $546 CDCC and $200 saver's credit that are taken first. Remaining liability is $2,310.23, so the ACTC is $2,089.77. Its $1,246 EITC is also slightly below $1,276.30." -us,scenario_119,federal_refundable_credits,gpt-6-sol,llm_error,other,False,"Its $1,343.72 ACTC is $4,400 − $3,056.28, which skips the $546 CDCC and $200 saver's credit. Remaining liability is $2,310.23, so the ACTC is $2,089.77. Its ~$1,474 EITC overshoots the correct $1,276.30." -us,scenario_119,federal_refundable_credits,gpt-6.1-sol,llm_error,taxable_income_or_deductions,False,"It applied the $546 CDCC and $200 saver's credit correctly but computed tax and the EITC on an AGI of about $46,180, after subtracting the $6,389 employer health premium. That inflated the EITC to $2,623.83 and the ACTC to $2,856.40; at AGI $52,568.54 they are $1,276.30 and $2,089.77." -us,scenario_119,federal_refundable_credits,grok-4.3,llm_error,credit_phaseout,False,"It said income is above the EITC phase-out and that no other refundable credits apply. The two-child EITC is still $1,276.30 at AGI $52,568.54, and $2,089.77 of the $4,400 CTC is left after the $2,310.23 liability and is refundable." -us,scenario_119,federal_refundable_credits,grok-4.5,llm_error,thresholds_rates,False,"It assumed a $2,000 CTC fully used against tax and set the ACTC to 0. The 2026 CTC is $4,400 for two children and exceeds the $2,310.23 of liability left after the CDCC and saver's credit, leaving $2,089.77 refundable. Its $1,300 EITC was close to $1,276.30." -us,scenario_119,federal_refundable_credits,grok-4.6,llm_error,thresholds_rates,False,"It used the pre-TCJA $1,000-per-child CTC and set the ACTC to 0. The 2026 CTC is $2,200 per child, and $2,089.77 of it is left after the $2,310.23 liability and is refundable. Its EITC used a $7,300 max and a $23,200 start, giving $1,115 instead of $1,276.30." -us,scenario_119,federal_refundable_credits,grok-4.7,llm_error,other,False,"Its $806 ACTC assumes the CTC absorbed far more than the $2,310.23 of liability left after the $546 CDCC and $200 saver's credit come off the $3,056.23 pre-credit tax; the correct ACTC is $2,089.77. Its $1,301 EITC is close to $1,276.30." -us,scenario_119,federal_refundable_credits,grok-build-0.1,llm_error,credit_phaseout,False,"It overstated the EITC at $4,109. The 21.06% phase-out on the $28,678.54 of AGI above $23,890 cuts the $7,316 max by $6,039.70, leaving $1,276.30. It also understated the ACTC at $584 instead of $2,089.77, the $4,400 CTC minus the $2,310.23 remaining liability." -us,scenario_119,federal_refundable_credits,inkling,llm_error,thresholds_rates,False,"Its $2,742 of nonrefundable CTC use is pre-credit tax minus a 20% CDCC ($312), with no $200 saver's credit. At 35% the CDCC is $546, remaining liability is $2,310.23, and the ACTC is $2,089.77, not $1,658. Its $1,188 EITC also falls short of $1,276.30 under the 2026 two-child parameters applied to the larger AGI." -us,scenario_119,federal_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"It gave no answer or explanation for federal_refundable_credits. The correct value is a $1,276.30 EITC plus a $2,089.77 refundable CTC, $3,366.07 in total." -us,scenario_119,federal_refundable_credits,kimi-k3,llm_error,household_unit_or_filing_status,False,"Its $3,816.28 of nonrefundable CTC plus a $312 CDCC implies $4,128 of pre-credit tax, which is single-filer tax ($16,100 deduction, single brackets) rather than HoH tax of $3,056.23 on a $24,150 deduction. It also took the CDCC at 20% instead of 35% ($546) and left out the $200 saver's credit, so its ACTC is $583.72 instead of $2,089.77. Its $764.23 EITC understates $1,276.30." -us,scenario_119,federal_refundable_credits,minimax-m3,llm_error,credit_phaseout,False,"It said income is too high for the EITC and that tax exceeds the CTC. HoH tax is $3,056.23, cut to $2,310.23 by the CDCC and saver's credit, leaving $2,089.77 of the $4,400 CTC refundable. The two-child EITC still pays $1,276.30 at AGI $52,568.54." -us,scenario_119,federal_refundable_credits,muse-spark-1.3,llm_error,other,False,"It set the ACTC to the $3,400 cap (2 × $1,700) without first taking off the $2,310.23 of liability the CTC offsets. The unused CTC is only $2,089.77, below the cap. Its ~$1,490 EITC also overshoots $1,276.30." -us,scenario_119,federal_refundable_credits,muse-wonder,llm_error,other,False,"It understated both credits: an ACTC of $1,504 instead of $2,089.77 and an EITC of $1,096 instead of $1,276.30. It did not cut the $3,056.23 pre-credit tax by both the $546 CDCC and $200 saver's credit before applying the $4,400 CTC, and it used non-2026 EITC parameters instead of the $7,316 max and $23,890 start." -us,scenario_119,federal_refundable_credits,ox-alpha,llm_error,credit_phaseout,False,"It claimed earnings exceed a ~$48,000 two-child EITC ceiling; the 2026 HoH two-child EITC phases out only near $58,629, leaving $1,276.30. It also said the $4,400 CTC was fully absorbed, but liability after the CDCC and saver's credit is only $2,310.23, leaving $2,089.77 refundable." -us,scenario_119,federal_refundable_credits,qwen-3.7-max,llm_error,household_unit_or_filing_status,False,"It used MFJ EITC parameters (a ~$49,000 phase-out start) and an AGI of $55,800 without the 401(k) and IRA exclusions, which produced a $6,400 EITC. The filer is head of household with AGI of $52,568.54 and a $23,890 phase-out start, so the EITC is $1,276.30. It also used a $2,000-per-child CTC, which gave an ACTC of $1,837 instead of $2,089.77." -us,scenario_119,federal_refundable_credits,qwen3.8-max,llm_error,asset_resource,False,"It denied the EITC because of the $300,000 in stock. The EITC has no asset test, only a disqualified-investment-income limit, and $800 of interest is well under it, so the EITC is $1,276.30. Its $565 ACTC also understates the $2,089.77 left from the $4,400 CTC after the $2,310.23 post-CDCC/saver's-credit liability." +us,scenario_119,federal_refundable_credits,claude-fable-5,llm_error,credit_phaseout,False,"It set the EITC to zero even though AGI of $52,569 is below the roughly $58,630 two-child phase-out end, where the correct EITC is $1,276.30. It also took the $3,400 ACTC cap as the refundable amount. The refundable amount is actually the unused CTC: $4,400 minus $2,310.23 of liability left after the CDCC and saver's credit, which is $2,089.77." +us,scenario_119,federal_refundable_credits,claude-fable-5.1,llm_error,credit_phaseout,False,"It counted $2,514 of CTC as used nonrefundably, which is tax minus only the $546 CDCC. It skipped the $200 saver's credit earned by the 401(k)/IRA contributions, so liability left for the CTC is $2,310.23 and the ACTC is $2,089.77, not $1,886. It also used a $23,850 phase-out start instead of $23,890, which slightly understated the EITC." +us,scenario_119,federal_refundable_credits,claude-haiku-4.5,llm_error,credit_phaseout,False,"It claimed $55,000 is above the EITC phase-out and that the refundable CTC has an income cutoff. In fact, AGI of $52,569 is within the two-child phase-out range and yields a $1,276.30 EITC, and the ACTC has no income ceiling here. The $2,089.77 of CTC left unused against the $2,310.23 liability is refundable." +us,scenario_119,federal_refundable_credits,claude-haiku-5.5,llm_error,credit_phaseout,False,"It assumed no EITC and no remaining CTC. The two-child EITC is still $1,276.30 at AGI $52,569 because the phase-out runs to about $58,630. Liability after the CDCC and saver's credit is only $2,310.23, so $2,089.77 of the $4,400 CTC is refundable." +us,scenario_119,federal_refundable_credits,claude-opus-4.7,llm_error,thresholds_rates,False,"It used the old $2,000-per-child CTC ($4,000 instead of $4,400) and did not subtract the $546 CDCC or $200 saver's credit before the CTC. It also placed the two-child EITC phase-out end near $52,900 instead of about $58,630, so it zeroed out a $1,276.30 EITC." +us,scenario_119,federal_refundable_credits,claude-opus-4.8,llm_error,household_unit_or_filing_status,False,"It used a $32,300 standard deduction for a head-of-household filer, whose deduction is $24,150. It also used a $2,000-per-child CTC and assumed tax of about $5,000 would absorb the whole CTC. Actual liability after the CDCC and saver's credit is $2,310.23, leaving $2,089.77 refundable, and it wrongly zeroed the $1,276.30 EITC." +us,scenario_119,federal_refundable_credits,claude-opus-5,llm_error,credit_phaseout,False,"It set the EITC to zero even though AGI is inside the two-child phase-out range, where the credit is $1,276.30. It used an $1,800-per-child refundable cap instead of $1,700 and assumed only about $800 of CTC was used nonrefundably. Actual nonrefundable use is $2,310.23, which leaves $2,089.77 refundable." +us,scenario_119,federal_refundable_credits,claude-opus-5.5,llm_error,credit_phaseout,False,"Its EITC is right. But it reduced the $3,056 tax only by the $546 CDCC, leaving $2,510.28, and skipped the $200 saver's credit earned by the retirement contributions. With that credit applied, liability for the CTC is $2,310.23 and the ACTC is $2,089.77, not $1,889.72." +us,scenario_119,federal_refundable_credits,claude-sonnet-4.6,llm_error,thresholds_rates,False,"It used outdated parameters: a $2,000 CTC instead of $2,200, a $22,500 HoH standard deduction instead of $24,150, and an EITC maximum of about $6,780 starting at $24,100 instead of $7,316 starting at $23,890. It also phased the EITC out on earned income rather than the larger AGI, ignored the CDCC and saver's credit, and then rounded to $1,600." +us,scenario_119,federal_refundable_credits,claude-sonnet-5,llm_error,credit_phaseout,False,"It assumed a $2,000-per-child CTC fully absorbed by tax and said the EITC was gone at this income. The CTC is $2,200 per child, and only $2,310.23 of liability remains after the CDCC and saver's credit, so $2,089.77 is refundable. The two-child EITC is still $1,276.30 at AGI $52,569." +us,scenario_119,federal_refundable_credits,claude-sonnet-5.5,llm_error,thresholds_rates,False,"It computed the CDCC at the old 20% rate ($312) instead of the 35% rate that applies at this AGI in 2026 ($546), and it skipped the $200 saver's credit. That overstated the CTC used nonrefundably, giving a $1,642 ACTC instead of $2,089.77, although its $1,276 EITC is correct." +us,scenario_119,federal_refundable_credits,deepseek-v4-flash-0731,llm_error,taxable_income_or_deductions,False,"It used AGI of $46,180, which subtracts the $6,389 employer-sponsored insurance premium. That premium does not reduce AGI here; the correct AGI is $52,568.54. The lower AGI inflated the EITC to about $3,913 instead of $1,276.30 and distorted the tax that the CTC offsets." +us,scenario_119,federal_refundable_credits,deepseek-v4-pro,llm_error,credit_phaseout,False,"It used wrong 2026 two-child EITC parameters: a $7,264 maximum and a $24,871 phase-out start instead of $7,316 and $23,890. It also claimed the CTC was fully used nonrefundably, but only $2,310.23 of liability remains after the CDCC and saver's credit, so $2,089.77 of the $4,400 CTC is refundable." +us,scenario_119,federal_refundable_credits,deepseek-v4-pro-0813,llm_error,credit_phaseout,False,"It set the refundable CTC to zero on the assumption that the CTC was fully used nonrefundably. Tax after the $546 CDCC and $200 saver's credit is only $2,310.23, so $2,089.77 of the $4,400 CTC is refundable. It also understated the EITC ($1,075.76 vs. $1,276.30)." +us,scenario_119,federal_refundable_credits,deepseek-v4.1-flash,llm_error,thresholds_rates,False,"It used a $2,000 CTC fully absorbed by tax and set the ACTC to zero, ignoring the $2,200-per-child amount and the CDCC and saver's credit that leave only $2,310.23 of liability. Its EITC parameters were also wrong: a $7,350 maximum with a $22,800 start instead of $7,316 with $23,890." +us,scenario_119,federal_refundable_credits,gemini-3-flash-preview,llm_error,taxable_income_or_deductions,False,"It based the EITC on AGI of $46,180, which subtracts the $6,389 employer insurance premium from income, and so overstated the EITC at $2,643. It also used a $2,000 CTC and computed only $427 of refundable CTC instead of $2,089.77." +us,scenario_119,federal_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,credit_phaseout,False,"It reported an arbitrary $3,000 refundable CTC and no EITC. The correct ACTC is the $2,089.77 of CTC left after the $2,310.23 liability, and the two-child EITC in the phase-out range adds $1,276.30." +us,scenario_119,federal_refundable_credits,gemini-3.1-pro-preview,llm_error,credit_phaseout,False,"It overstated the EITC at about $1,933; the correct figure is $1,276.30, after a 21.06% reduction on the $28,678.54 of AGI above $23,890. It sharply understated the ACTC at $172 by overstating the CTC used nonrefundably. Only $2,310.23 remains after the CDCC and saver's credit, so $2,089.77 is refundable." +us,scenario_119,federal_refundable_credits,gemini-3.5-flash,llm_error,taxable_income_or_deductions,False,"It computed earned income as $45,524, subtracting the $6,389 employer insurance premium as well as the 401(k) deferral. The correct earned income is $51,912.80, and the EITC phases out on the larger AGI of $52,568.54. It also called the CTC fully used, missing $2,089.77 of refundable CTC." +us,scenario_119,federal_refundable_credits,gemini-3.5-flash-lite,llm_error,credit_phaseout,False,"It returned zero with no computation. The two-child EITC is $1,276.30 at AGI $52,568.54, and $2,089.77 of the $4,400 CTC exceeds the $2,310.23 liability after the CDCC and saver's credit and is refundable." +us,scenario_119,federal_refundable_credits,gemini-3.6-flash,llm_error,credit_phaseout,False,"With no breakdown, its $2,216.39 is $1,149.68 short of the correct $1,276.30 EITC plus $2,089.77 ACTC. That shortfall matches applying the CTC against a larger tax bill without first subtracting the $546 CDCC and $200 saver's credit, and/or understating the phase-out-range EITC." +us,scenario_119,federal_refundable_credits,gemini-3.7-flash,llm_error,credit_phaseout,False,"With no breakdown, its $1,530.82 is $1,835.25 below the correct total. That gap matches dropping most of the refundable CTC. Correctly, the $546 CDCC and $200 saver's credit cut liability to $2,310.23, leaving $2,089.77 of the $4,400 CTC refundable on top of the $1,276.30 EITC." +us,scenario_119,federal_refundable_credits,gemini-3.8-flash,llm_error,credit_phaseout,False,"It understated the EITC at $497; AGI of $52,568.54 gives $7,316 minus $6,039.70, or $1,276.30. It also understated the ACTC at $1,044 by overstating the CTC used nonrefundably. Liability after the CDCC and saver's credit is $2,310.23, leaving $2,089.77 refundable." +us,scenario_119,federal_refundable_credits,gemini-4-argon,llm_error,credit_phaseout,False,"It set the Additional CTC to zero, assuming the CTC was fully used. Tax after the $546 CDCC and $200 saver's credit is only $2,310.23, so $2,089.77 of the $4,400 CTC is refundable. Its EITC of $1,162.48 is also below the correct $1,276.30." +us,scenario_119,federal_refundable_credits,glm-5.2,llm_error,credit_phaseout,False,"It claimed earned income of $51,913 exceeds the two-child EITC phase-out threshold. In fact, the phase-out runs from $23,890 to about $58,630, and the EITC is $1,276.30. It also used the old $4,000 CTC instead of $4,400, so its ACTC came out to $1,106 instead of $2,089.77." +us,scenario_119,federal_refundable_credits,glm-5.3,parse_contract_failure,missing_output,False,"It gave no parseable value for federal_refundable_credits, so it never produced the $1,276.30 EITC plus $2,089.77 refundable CTC total." +us,scenario_119,federal_refundable_credits,gpt-5.4-mini,llm_error,credit_phaseout,False,"It treated the full $2,000 per child as refundable. The refundable CTC is capped at $1,700 per child and limited to the CTC left after $2,310.23 of tax liability is offset, which is $2,089.77. It also omitted the $1,276.30 EITC." +us,scenario_119,federal_refundable_credits,gpt-5.4-nano,llm_error,credit_phaseout,False,"Its $190 has no supporting computation and misses nearly the entire $3,366.07. The correct derivation gives a $1,276.30 two-child EITC in the phase-out range plus $2,089.77 of CTC left after the $2,310.23 liability." +us,scenario_119,federal_refundable_credits,gpt-5.5,llm_error,credit_phaseout,False,"It assumed the CTC was fully used nonrefundably. The $3,056.23 tax is first reduced by the $546 CDCC and $200 saver's credit to $2,310.23, so $2,089.77 of the $4,400 CTC is refundable. Its EITC of $1,496 is also overstated against the correct $1,276.30." +us,scenario_119,federal_refundable_credits,gpt-5.6-luna,llm_error,credit_phaseout,False,"It overstated the EITC at about $3,000; the correct amount is $1,276.30 at AGI $52,568.54 with a 21.06% phase-out from $23,890. It also overstated the refundable CTC at $2,363.10 by understating tax. The tax is $3,056.23, minus the $546 CDCC and $200 saver's credit, which leaves $2,089.77 of CTC refundable." +us,scenario_119,federal_refundable_credits,gpt-5.6-sol,llm_error,thresholds_rates,False,"Its $1,276 EITC is correct, but its $1,656 ACTC equals $4,400 minus ($3,056 minus $312). That means it used the old 20% CDCC rate instead of 35% ($546) and omitted the $200 saver's credit, understating the refundable CTC by $434." +us,scenario_119,federal_refundable_credits,gpt-5.6-terra,llm_error,thresholds_rates,False,"Its $1,656 ACTC reflects a 20% CDCC ($312) instead of the 35% rate ($546) and no $200 saver's credit, so it understated the refundable CTC against the correct $2,089.77. Its $785 EITC also understated the correct $1,276.30." +us,scenario_119,federal_refundable_credits,gpt-6-astra,llm_error,taxable_income_or_deductions,False,"It used AGI of $46,180, which subtracts the $6,389 employer-sponsored insurance premium. That premium does not reduce AGI; correct AGI is $52,568.54. The lower AGI cut tax to $2,289.60, inflating the refundable CTC to $2,856.40, and inflated the EITC to $2,621.73 instead of $1,276.30." +us,scenario_119,federal_refundable_credits,gpt-6-luna,llm_error,credit_phaseout,False,"Its $1,344 refundable CTC equals $4,400 minus the full $3,056 tax before credits, so it applied the CTC without first subtracting the $546 CDCC and $200 saver's credit. Those credits leave only $2,310.23 for the CTC, which makes $2,089.77 refundable. Its $1,246 EITC is also slightly low." +us,scenario_119,federal_refundable_credits,gpt-6-sol,llm_error,credit_phaseout,False,"Its $1,343.72 refundable CTC is $4,400 minus the full $3,056.28 tax, so it never let the $546 CDCC and $200 saver's credit reduce liability before the CTC. Its $1,474 EITC is also overstated against the correct $1,276.30." +us,scenario_119,federal_refundable_credits,gpt-6.1-sol,llm_error,taxable_income_or_deductions,False,"It correctly applied the $546 CDCC and $200 saver's credit, but it ran the calculation on AGI reduced by the $6,389 employer insurance premium. That inflated the refundable CTC to $2,856.40 and the EITC to $2,623.83. With the correct AGI of $52,568.54, the figures are $2,089.77 and $1,276.30." +us,scenario_119,federal_refundable_credits,gpt-6.1-terra,llm_error,credit_phaseout,False,"With no breakdown, its $1,855.33 is $1,510.74 below the correct total. That gap matches leaving most of the unused CTC non-refundable. Correctly, liability after the CDCC and saver's credit is $2,310.23, so $2,089.77 of the $4,400 CTC is refundable alongside a $1,276.30 EITC." +us,scenario_119,federal_refundable_credits,grok-4.3,llm_error,credit_phaseout,False,"It claimed income is above the EITC phase-out and that no other refundable credits apply. AGI of $52,568.54 is inside the two-child range, giving a $1,276.30 EITC, and $2,089.77 of the $4,400 CTC is refundable as the ACTC." +us,scenario_119,federal_refundable_credits,grok-4.5,llm_error,thresholds_rates,False,"It used the old $2,000 CTC and assumed it was fully absorbed by tax, setting the ACTC to zero. The 2026 CTC is $2,200 per child, and only $2,310.23 of liability remains after the CDCC and saver's credit, so $2,089.77 is refundable. Its $1,300 EITC is close to the correct $1,276.30." +us,scenario_119,federal_refundable_credits,grok-4.6,llm_error,thresholds_rates,False,"It used a $1,000-per-child CTC; the actual figure is $2,200, for $4,400 total. So it called the CTC fully used and missed the $2,089.77 ACTC. It also used a $23,200 EITC phase-out start instead of $23,890, which understated the EITC at $1,115." +us,scenario_119,federal_refundable_credits,grok-4.7,llm_error,credit_phaseout,False,"Its $806 ACTC overstates the CTC used nonrefundably. It did not reduce the $3,056.23 tax by the $546 CDCC and $200 saver's credit before the CTC, which leaves $2,089.77 refundable. Its EITC of $1,301 is roughly correct." +us,scenario_119,federal_refundable_credits,grok-build-0.1,llm_error,credit_phaseout,False,"It overstated the EITC at $4,109; the 21.06% phase-out on the $28,678.54 of AGI above $23,890 leaves $1,276.30. It understated the ACTC at $584 instead of $2,089.77 by ignoring that the CDCC and saver's credit cut liability to $2,310.23 before the CTC." +us,scenario_119,federal_refundable_credits,inkling,llm_error,thresholds_rates,False,"Its $2,742 of nonrefundable CTC use reflects a 20% CDCC ($312) instead of 35% ($546) and omits the $200 saver's credit, understating the ACTC at $1,658 instead of $2,089.77. Its $1,188 EITC also falls short of $1,276.30." +us,scenario_119,federal_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"It gave no parseable value for federal_refundable_credits, so it never produced the $1,276.30 EITC plus $2,089.77 refundable CTC total." +us,scenario_119,federal_refundable_credits,kimi-k3,llm_error,taxable_income_or_deductions,False,"It implied a pre-credit tax of about $4,128 instead of $3,056.23 on $28,418.54 of taxable income, used a 20% CDCC ($312) instead of $546, and omitted the $200 saver's credit. As a result it found only $583.72 of refundable CTC instead of $2,089.77, and it understated the EITC at $764.23 versus $1,276.30." +us,scenario_119,federal_refundable_credits,minimax-m3,llm_error,credit_phaseout,False,"It claimed $55,000 exceeds the two-child EITC limit and that tax absorbs the whole CTC. The two-child phase-out runs to about $58,630, so the EITC is $1,276.30. Liability after the CDCC and saver's credit is $2,310.23, leaving $2,089.77 of CTC refundable." +us,scenario_119,federal_refundable_credits,muse-spark-1.3,llm_error,credit_phaseout,False,"It set the ACTC to the $3,400 cap without limiting it to the CTC left after the $2,310.23 liability. That remainder is $2,089.77, which is below the cap and is the refundable amount. Its EITC of about $1,490 is also overstated against $1,276.30." +us,scenario_119,federal_refundable_credits,muse-wonder,llm_error,credit_phaseout,False,"Its $1,504 refundable CTC implies about $2,896 of nonrefundable CTC use. The full $546 CDCC and $200 saver's credit come off first, leaving only $2,310.23, so the refundable CTC is $2,089.77. Its $1,096 EITC is also below the correct $1,276.30." +us,scenario_119,federal_refundable_credits,ox-alpha,llm_error,credit_phaseout,False,"It put the two-child EITC phase-out ceiling at about $48,000; the actual end is about $58,630 for 2026, so the EITC is $1,276.30. It also assumed the full $4,400 CTC was absorbed, but liability after the CDCC and saver's credit is $2,310.23, leaving $2,089.77 refundable." +us,scenario_119,federal_refundable_credits,qwen-3.7-max,llm_error,household_unit_or_filing_status,False,"It treated a single parent as married filing jointly and used AGI of $55,800 without excluding the 401(k) deferral or IRA deduction. It also invented a roughly $49,084 phase-out start, which inflated the EITC to $6,400 instead of $1,276.30. The correct head-of-household derivation starts the phase-out at $23,890 on AGI of $52,568.54." +us,scenario_119,federal_refundable_credits,qwen3.8-max,llm_error,asset_resource,False,"It denied the EITC because of the $300,000 in stock, but the EITC has no asset test. Only investment income is tested, and the $800 of interest is far below the limit, so the $1,276.30 EITC applies. Its $565 ACTC also ignored that the CDCC and saver's credit cut liability to $2,310.23, leaving $2,089.77 refundable." us,scenario_119,free_school_meals_eligible,glm-5.3,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. us,scenario_119,head_chip_eligible,glm-5.3,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. us,scenario_119,head_chip_eligible,kimi-k2.6,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. @@ -10094,55 +10354,56 @@ us,scenario_119,self_employment_tax,glm-5.3,parse_contract_failure,missing_outpu us,scenario_119,self_employment_tax,kimi-k2.6,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. us,scenario_119,snap,glm-5.3,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. us,scenario_119,ssi,glm-5.3,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. -us,scenario_119,state_income_tax_before_refundable_credits,claude-fable-5,llm_error,state_local_rule,False,"It got taxable income of $39,469 and tax of $2,012 using the $1,560 care deduction, then dropped that result for an unsupported $2,296. It never subtracted Virginia's nonrefundable EITC: 20% of the $1,276.30 federal EITC, or $255.26." -us,scenario_119,state_income_tax_before_refundable_credits,claude-fable-5.1,llm_error,state_local_rule,False,"It correctly reached $2,012 of tax on $39,469, but treated the EITC as refundable only. Virginia's 20% nonrefundable EITC ($255.26, on a $1,276.30 federal credit) reduces tax before refundable credits, giving $1,756.68." -us,scenario_119,state_income_tax_before_refundable_credits,claude-haiku-4.5,llm_error,state_local_rule,False,"It used the old $4,500 single standard deduction instead of $8,750. It also left out the $2,790 of personal exemptions, the $1,560 care deduction and the $255.26 nonrefundable VA EITC. Its $1,888 doesn't even match its own brackets applied to $48,069." -us,scenario_119,state_income_tax_before_refundable_credits,claude-haiku-5.5,llm_error,state_local_rule,False,"It said deductions and exemptions eliminate the tax. But $52,568.54 of AGI less $8,750, $2,790 and $1,560 still leaves $39,468.54 taxable, which owes $2,011.94 before the $255.26 nonrefundable EITC." -us,scenario_119,state_income_tax_before_refundable_credits,claude-opus-4.7,llm_error,state_local_rule,False,"It used an $8,500 standard deduction instead of $8,750 and left out the $1,560 child and dependent care deduction, reaching $2,116. It then subtracted an unspecified 'small' credit instead of the 20% nonrefundable VA EITC of $255.26." -us,scenario_119,state_income_tax_before_refundable_credits,claude-opus-4.8,llm_error,state_local_rule,False,"It used an $8,500 standard deduction and left out the $1,560 care deduction to reach $2,116. It then raised that to $2,459 for no reason and never applied the $255.26 nonrefundable VA EITC." -us,scenario_119,state_income_tax_before_refundable_credits,claude-opus-5,llm_error,state_local_rule,False,"It used an $8,500 standard deduction instead of $8,750 and left out the $1,560 care deduction. It then added unexplained 'adjustments' to reach $2,280 rather than subtracting the $255.26 nonrefundable VA EITC." -us,scenario_119,state_income_tax_before_refundable_credits,claude-sonnet-4.6,llm_error,state_local_rule,False,"It used a $9,000 standard deduction instead of $8,750 and left out the $1,560 care deduction. It also wrongly said no Virginia nonrefundable credit applies, missing the 20% nonrefundable EITC of $255.26." -us,scenario_119,state_income_tax_before_refundable_credits,claude-sonnet-5,llm_error,state_local_rule,False,"It left out the $2,790 of personal exemptions and the $1,560 care deduction, so taxable income was $43,819. It then applied an invented $220 low-income credit and a Virginia child care credit that doesn't exist, instead of the 20% nonrefundable EITC of $255.26." -us,scenario_119,state_income_tax_before_refundable_credits,claude-sonnet-5.5,llm_error,state_local_rule,False,"It left out the $1,560 child and dependent care deduction, so taxable income was $41,029 instead of $39,468.54. It also never subtracted the $255.26 nonrefundable VA EITC." -us,scenario_119,state_income_tax_before_refundable_credits,deepseek-v4-flash-0731,llm_error,taxable_income_or_deductions,False,"It subtracted the $6,389 of ESI premiums from wages, giving an AGI of $46,180 instead of $52,568.54, and used a made-up $9,470 standard deduction. It then subtracted a $1,000 Virginia child tax credit that doesn't exist instead of the $255.26 nonrefundable VA EITC." -us,scenario_119,state_income_tax_before_refundable_credits,deepseek-v4-pro,llm_error,state_local_rule,False,"It left out the $2,790 of personal exemptions and the $1,560 care deduction and used an $8,500 standard deduction, giving $44,069 taxable. It applied a Virginia CDCC credit (40% of the federal CDCC) that doesn't exist instead of the 20% nonrefundable EITC of $255.26." -us,scenario_119,state_income_tax_before_refundable_credits,deepseek-v4-pro-0813,llm_error,state_local_rule,False,"It used an $8,500 standard deduction instead of $8,750, left out the $1,560 care deduction, and never subtracted the $255.26 nonrefundable VA EITC. That leaves $2,116.04." -us,scenario_119,state_income_tax_before_refundable_credits,deepseek-v4.1-flash,llm_error,thresholds_rates,False,"It used the old $4,500 standard deduction and stretched the 5% bracket to $22,000 instead of $17,000. It also left out the $1,560 care deduction and the $255.26 nonrefundable VA EITC." -us,scenario_119,state_income_tax_before_refundable_credits,gemini-3-flash-preview,llm_error,taxable_income_or_deductions,False,"Its $34,780 taxable income fits subtracting the ESI premiums from wages a second time. It applied the VA EITC at 25% instead of 20%, to an inflated federal EITC ($660 instead of $255.26), and added a Virginia child care credit that doesn't exist instead of the $1,560 deduction." -us,scenario_119,state_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,state_local_rule,False,"It used an AGI of $51,713 instead of $52,568.54 and stopped at the bracket tax. It never subtracted Virginia's 20% nonrefundable EITC of $255.26." -us,scenario_119,state_income_tax_before_refundable_credits,gemini-3.1-pro-preview,llm_error,taxable_income_or_deductions,False,"It subtracted the $6,389 of ESI premiums from wages (AGI $46,180) and used a $3,000 'post-2025' standard deduction instead of $8,750. The lower AGI inflated the federal EITC, so its VA credit was $386.60 instead of $255.26." -us,scenario_119,state_income_tax_before_refundable_credits,gemini-3.5-flash,llm_error,taxable_income_or_deductions,False,"It used an AGI of $46,180 (subtracting the ESI premiums), $2,400 of exemptions instead of $930 × 3 = $2,790, and an $8,500 standard deduction. It also replaced the $1,560 care deduction with a Virginia CDCC credit that doesn't exist and never applied the $255.26 nonrefundable VA EITC." -us,scenario_119,state_income_tax_before_refundable_credits,gemini-3.5-flash-lite,llm_error,state_local_rule,False,"$1,974 matches bracket tax on roughly $38,800 of taxable income with no credit subtracted. The correct path is $2,011.94 of tax on $39,468.54, less the 20% nonrefundable VA EITC of $255.26." -us,scenario_119,state_income_tax_before_refundable_credits,gemini-3.6-flash,llm_error,state_local_rule,False,"It subtracted a 'nonrefundable state child care credit', which Virginia doesn't have. Child care counts only as the $1,560 deduction, and the credit that actually applies is the 20% nonrefundable EITC of $255.26." -us,scenario_119,state_income_tax_before_refundable_credits,gemini-3.7-flash,llm_error,state_local_rule,False,"Its $1,450.48 is $306 below the correct amount, which fits overstating nonrefundable credits or deductions. The correct path is $2,011.94 of tax on $39,468.54 less only the 20% VA EITC of $255.26." -us,scenario_119,state_income_tax_before_refundable_credits,gemini-3.8-flash,llm_error,state_local_rule,False,"It used an $8,000 standard deduction instead of $8,750 and left out the $1,560 care deduction. It then subtracted a $78 Virginia CDCC credit that doesn't exist and a $100 VA EITC instead of 20% × $1,276.30 = $255.26." -us,scenario_119,state_income_tax_before_refundable_credits,gemini-4-argon,llm_error,state_local_rule,False,"It used an $8,500 standard deduction instead of $8,750 and stopped at $2,026.34 of tax. It never subtracted the 20% nonrefundable VA EITC of $255.26." -us,scenario_119,state_income_tax_before_refundable_credits,glm-5.2,llm_error,credit_phaseout,False,"It ignored the federal EITC phase-out and used a $5,669.56 federal EITC. At $52,568.54 of AGI the credit is $1,276.30, so the VA credit is $255.26, not $1,133.91. It also left out the $2,790 of exemptions and the $1,560 care deduction." -us,scenario_119,state_income_tax_before_refundable_credits,glm-5.3,parse_contract_failure,missing_output,False,"It gave no answer for state_income_tax_before_refundable_credits. The correct derivation gives $2,011.94 of tax on $39,468.54, less the $255.26 nonrefundable VA EITC." -us,scenario_119,state_income_tax_before_refundable_credits,gpt-5.4-mini,llm_error,state_local_rule,False,"$803.75 is less than half the correct liability, which fits overstating deductions far beyond the $8,750 standard deduction, $2,790 of exemptions and $1,560 care deduction. Correct taxable income is $39,468.54, with $2,011.94 of tax less the $255.26 VA EITC." -us,scenario_119,state_income_tax_before_refundable_credits,gpt-5.4-nano,llm_error,state_local_rule,False,"It said nonrefundable credits wipe out almost all of the tax. The only nonrefundable credit is the 20% VA EITC of $255.26, which leaves $1,756.68 of the $2,011.94 tax." -us,scenario_119,state_income_tax_before_refundable_credits,gpt-5.5,llm_error,taxable_income_or_deductions,False,"Its deductions came to only $7,350, giving taxable income of $45,219. The correct total is the $8,750 standard deduction, $2,790 of exemptions and the $1,560 care deduction ($13,100), giving $39,468.54. That overstated the tax by about $330." -us,scenario_119,state_income_tax_before_refundable_credits,gpt-5.6-luna,llm_error,taxable_income_or_deductions,False,"$1,483.02 fits taxable income of about $30,300, far below the correct $39,468.54, which points to subtracting extra items such as the ESI premiums. It also never mentions the 20% nonrefundable VA EITC." -us,scenario_119,state_income_tax_before_refundable_credits,gpt-5.6-sol,llm_error,state_local_rule,False,"It correctly computed $2,012 of tax but said no nonrefundable credit applies. It missed Virginia's 20% nonrefundable EITC of $255.26, which brings the amount to $1,756.68." -us,scenario_119,state_income_tax_before_refundable_credits,gpt-5.6-terra,llm_error,state_local_rule,False,"It left out the $1,560 care deduction ($2,101.67 of tax) and subtracted two $500 Virginia child credits that don't exist. The correct credit is the 20% nonrefundable EITC of $255.26." -us,scenario_119,state_income_tax_before_refundable_credits,gpt-6-astra,llm_error,taxable_income_or_deductions,False,"It started from an AGI of $46,180 by subtracting the $6,389 of ESI premiums from wages, which understated taxable income by $6,388.54. It also never subtracted the $255.26 nonrefundable VA EITC." -us,scenario_119,state_income_tax_before_refundable_credits,gpt-6-luna,llm_error,state_local_rule,False,"It applied a 'Virginia dependent-care credit' that doesn't exist instead of the $1,560 care deduction. It also never applied the 20% nonrefundable VA EITC of $255.26." -us,scenario_119,state_income_tax_before_refundable_credits,gpt-6-sol,llm_error,state_local_rule,False,"It left out the $1,560 child and dependent care deduction (taxable $41,029 instead of $39,468.54). It also never subtracted the $255.26 nonrefundable VA EITC." -us,scenario_119,state_income_tax_before_refundable_credits,gpt-6.1-sol,llm_error,taxable_income_or_deductions,False,"It used an AGI of $46,180 by subtracting the ESI premiums, and miscomputed the bracket tax on $33,080 (that tax is $1,644.60, not $1,764.60). It also never applied the $255.26 nonrefundable VA EITC." -us,scenario_119,state_income_tax_before_refundable_credits,grok-4.3,llm_error,state_local_rule,False,"$1,874 is about $138 below the $2,011.94 bracket tax and $117 above the correct figure, so the right credit wasn't applied. The only nonrefundable credit is the 20% VA EITC of $255.26." -us,scenario_119,state_income_tax_before_refundable_credits,grok-4.5,llm_error,state_local_rule,False,"It used an $8,500 standard deduction instead of $8,750 and left out the $1,560 care deduction. It also never subtracted the $255.26 nonrefundable VA EITC, stopping at $2,116." -us,scenario_119,state_income_tax_before_refundable_credits,grok-4.6,llm_error,state_local_rule,False,"It used an $8,500 standard deduction and left out the $1,560 care deduction, so tentative tax was $2,116. It also understated the federal EITC, so the VA credit was $223 instead of $255.26." -us,scenario_119,state_income_tax_before_refundable_credits,grok-4.7,llm_error,thresholds_rates,False,"It used an $8,500 standard deduction instead of the 2026 $8,750, so tax came to $2,026 instead of $2,011.94. It also rounded the 20% VA EITC to $260 instead of $255.26." -us,scenario_119,state_income_tax_before_refundable_credits,grok-build-0.1,llm_error,taxable_income_or_deductions,False,"It used $35,330 of taxable income, $4,138.54 below the correct $39,468.54, which fits extra subtractions from AGI. It also never subtracted the 20% nonrefundable VA EITC of $255.26." -us,scenario_119,state_income_tax_before_refundable_credits,inkling,llm_error,state_local_rule,False,"It used an $8,000 standard deduction instead of $8,750 and left out the $1,560 care deduction, giving $41,779 taxable. Its VA EITC was $238 instead of 20% × $1,276.30 = $255.26." -us,scenario_119,state_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"It gave no answer for state_income_tax_before_refundable_credits. The correct derivation gives $2,011.94 of tax on $39,468.54, less the $255.26 nonrefundable VA EITC." -us,scenario_119,state_income_tax_before_refundable_credits,kimi-k3,llm_error,state_local_rule,False,"It used an $8,500 standard deduction and left out the $1,560 care deduction. It also said no nonrefundable credit applies, missing the 20% nonrefundable VA EITC of $255.26." -us,scenario_119,state_income_tax_before_refundable_credits,minimax-m3,llm_error,thresholds_rates,False,"It used a $5,200 standard deduction, a 5% top rate instead of 5.75%, and exemptions of $800 × 4 instead of $930 × 3. It then reported $2,867, which is more than its own pre-exemption tax, and never applied the care deduction or the VA EITC." -us,scenario_119,state_income_tax_before_refundable_credits,muse-spark-1.3,llm_error,state_local_rule,False,"It used an $8,000 standard deduction instead of $8,750 and left out the $1,560 care deduction. It also never subtracted the $255.26 nonrefundable VA EITC." -us,scenario_119,state_income_tax_before_refundable_credits,muse-wonder,llm_error,thresholds_rates,False,"It used a $3,000 standard deduction instead of the 2026 $8,750 and left out the $1,560 care deduction. It also never subtracted the $255.26 nonrefundable VA EITC." -us,scenario_119,state_income_tax_before_refundable_credits,ox-alpha,llm_error,state_local_rule,False,"It used an $8,500 standard deduction and left out the $1,560 care deduction. It also said no nonrefundable credit applies, missing the 20% nonrefundable VA EITC of $255.26." -us,scenario_119,state_income_tax_before_refundable_credits,qwen-3.7-max,llm_error,taxable_income_or_deductions,False,"It added imputed employer health insurance value to AGI ($59,111) and mixed up a married-joint $18,000 deduction with personal exemptions. Its $1,173.89 doesn't match bracket tax on its own $41,111 of taxable income, which is about $2,106." -us,scenario_119,state_income_tax_before_refundable_credits,qwen3.8-max,llm_error,state_local_rule,False,"It reduced AGI to only $50,200 of taxable income, missing most of the $8,750 standard deduction and the $1,560 care deduction, and got the bracket tax wrong. It then subtracted a $112 low-income credit that doesn't exist instead of the 20% nonrefundable VA EITC of $255.26." +us,scenario_119,state_income_tax_before_refundable_credits,claude-fable-5,llm_error,state_local_rule,False,"It correctly found taxable income of $39,469 and tax of $2,012 after the $1,560 child care deduction, then dropped that result for an unsupported $2,296. It also never subtracted Virginia's 20% nonrefundable EITC ($255.26)." +us,scenario_119,state_income_tax_before_refundable_credits,claude-fable-5.1,llm_error,state_local_rule,False,"Its taxable income ($39,469) and tax ($2,012) are correct. But it treated the Virginia EITC as refundable only and never subtracted the 20% nonrefundable VA EITC ($255.26), which brings the tax to $1,756.68." +us,scenario_119,state_income_tax_before_refundable_credits,claude-haiku-4.5,llm_error,thresholds_rates,False,"It used an outdated $4,500 standard deduction instead of $8,750, and it left out the $2,790 of personal exemptions, the $1,560 child care deduction and the 20% nonrefundable VA EITC. Its stated $1,888 does not even match the brackets applied to its own $48,069 taxable income." +us,scenario_119,state_income_tax_before_refundable_credits,claude-haiku-5.5,llm_error,thresholds_rates,False,"It claimed the standard deduction and exemptions wipe out the tax. In fact, taxable income after the $8,750 deduction, $2,790 of exemptions and $1,560 care deduction is still $39,468.54, which carries $2,011.94 of tax before the $255.26 VA EITC." +us,scenario_119,state_income_tax_before_refundable_credits,claude-opus-4.7,llm_error,state_local_rule,False,"It used an $8,500 standard deduction instead of $8,750 and skipped the $1,560 child and dependent care deduction. In place of the 20% nonrefundable VA EITC ($255.26) it subtracted an unspecified 'small' credit." +us,scenario_119,state_income_tax_before_refundable_credits,claude-opus-4.8,llm_error,state_local_rule,False,"It computed $2,116 using an $8,500 standard deduction (should be $8,750) and no $1,560 child care deduction, then raised it to $2,459 without any basis. It never applied the 20% nonrefundable VA EITC." +us,scenario_119,state_income_tax_before_refundable_credits,claude-opus-5,llm_error,state_local_rule,False,"It used an $8,500 standard deduction instead of $8,750 and left out the $1,560 child care deduction. It then raised its $2,116 to $2,280 with unexplained 'adjustments' instead of subtracting the 20% nonrefundable VA EITC ($255.26)." +us,scenario_119,state_income_tax_before_refundable_credits,claude-sonnet-4.6,llm_error,state_local_rule,False,"It used a $9,000 standard deduction instead of $8,750 and missed Virginia's $1,560 child and dependent care expense deduction. It also concluded no nonrefundable credit applied, which overlooks the 20% VA EITC of $255.26." +us,scenario_119,state_income_tax_before_refundable_credits,claude-sonnet-5,llm_error,state_local_rule,False,"It left out the $2,790 of personal exemptions and treated child care as a 30% credit instead of Virginia's $1,560 deduction. It also applied an invented $220 low-income credit rather than the 20% nonrefundable VA EITC of $255.26." +us,scenario_119,state_income_tax_before_refundable_credits,claude-sonnet-5.5,llm_error,state_local_rule,False,"Its standard deduction and exemptions are correct, but it never subtracted the $1,560 child and dependent care deduction, which would bring taxable income to $39,468.54. It also never applied the 20% nonrefundable VA EITC ($255.26)." +us,scenario_119,state_income_tax_before_refundable_credits,deepseek-v4-flash-0731,llm_error,taxable_income_or_deductions,False,"It lowered AGI to $46,180 by subtracting the $6,389 ESI premiums, which are already excluded from W-2 wages. It used a $9,470 standard deduction with no exemptions, and it subtracted a nonexistent $1,000 VA child tax credit instead of the 20% VA EITC." +us,scenario_119,state_income_tax_before_refundable_credits,deepseek-v4-pro,llm_error,state_local_rule,False,"It used an $8,500 standard deduction and left out both the $2,790 of personal exemptions and the $1,560 care deduction (taxable $44,069 vs $39,468.54). It then subtracted a nonexistent VA child care credit instead of the 20% nonrefundable VA EITC." +us,scenario_119,state_income_tax_before_refundable_credits,deepseek-v4-pro-0813,llm_error,state_local_rule,False,"It used an $8,500 standard deduction instead of $8,750 and left out the $1,560 child and dependent care deduction. It also never subtracted the 20% nonrefundable VA EITC ($255.26)." +us,scenario_119,state_income_tax_before_refundable_credits,deepseek-v4.1-flash,llm_error,thresholds_rates,False,"It used a $4,500 standard deduction instead of $8,750 and misapplied the brackets (5% up to $22,000 rather than $17,000). It also left out the $1,560 care deduction and the 20% nonrefundable VA EITC." +us,scenario_119,state_income_tax_before_refundable_credits,gemini-3-flash-preview,llm_error,taxable_income_or_deductions,False,"It lowered AGI by double-counting the pre-tax ESI premiums, which overstates the federal EITC. It applied the VA EITC at 25% instead of 20% and added a nonexistent 25% VA child care credit." +us,scenario_119,state_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,state_local_rule,False,"It started from a misstated $51,713 AGI (the correct figure is $52,568.54). Its $2,043 is a pre-credit bracket tax with no 20% nonrefundable VA EITC subtracted." +us,scenario_119,state_income_tax_before_refundable_credits,gemini-3.1-pro-preview,llm_error,thresholds_rates,False,"It cut AGI to $46,180 by subtracting ESI premiums already excluded from wages and used a $3,000 standard deduction instead of the 2026 amount of $8,750. Its 20% VA EITC of $386.60 exceeds the correct $255.26." +us,scenario_119,state_income_tax_before_refundable_credits,gemini-3.5-flash,llm_error,taxable_income_or_deductions,False,"It used a $46,180 AGI that double-subtracts ESI premiums, an $8,500 standard deduction and $800 exemptions instead of $930. It also replaced the $1,560 care deduction and the 20% VA EITC with a nonexistent VA child care credit." +us,scenario_119,state_income_tax_before_refundable_credits,gemini-3.5-flash-lite,llm_error,state_local_rule,False,"Its $1,974 matches a pre-credit bracket tax on roughly $38,800 of taxable income. It never subtracted the 20% nonrefundable VA EITC ($255.26), which takes the $2,011.94 tax down to $1,756.68." +us,scenario_119,state_income_tax_before_refundable_credits,gemini-3.6-flash,llm_error,state_local_rule,False,"It applied a 'state child care credit', but Virginia gives child care relief only as a $1,560 deduction from income. It also never applied the 20% nonrefundable VA EITC ($255.26), the credit that actually reduces the tax." +us,scenario_119,state_income_tax_before_refundable_credits,gemini-3.7-flash,llm_error,taxable_income_or_deductions,False,"The correct computation is $2,011.94 of tax on $39,468.54 of taxable income, less a $255.26 VA EITC. Its $1,450.48 is $306 too low, which fits understating taxable income or overstating nonrefundable credits." +us,scenario_119,state_income_tax_before_refundable_credits,gemini-3.8-flash,llm_error,state_local_rule,False,"It used an $8,000 standard deduction instead of $8,750, left out the $1,560 care deduction and subtracted a nonexistent $78 VA child care credit. It also put the VA EITC at $100 instead of 20% of the $1,276.30 federal EITC ($255.26)." +us,scenario_119,state_income_tax_before_refundable_credits,gemini-4-argon,llm_error,state_local_rule,False,"It included the $1,560 care deduction but used an $8,500 standard deduction instead of $8,750. It then stopped at the pre-credit tax and never subtracted the 20% nonrefundable VA EITC ($255.26)." +us,scenario_119,state_income_tax_before_refundable_credits,glm-5.2,llm_error,credit_phaseout,False,"It left out the $2,790 of exemptions and the $1,560 care deduction and used an $8,500 standard deduction. It also overstated the federal EITC at $5,669.56, when the phaseout at $52,568.54 AGI leaves $1,276.30, so its VA EITC came out at $1,134 instead of $255.26." +us,scenario_119,state_income_tax_before_refundable_credits,glm-5.3,parse_contract_failure,missing_output,False,It returned no usable value or explanation for state_income_tax_before_refundable_credits. +us,scenario_119,state_income_tax_before_refundable_credits,gpt-5.4-mini,llm_error,taxable_income_or_deductions,False,"Its $803.75 is far below the $2,011.94 bracket tax on $39,468.54 of taxable income. It is consistent with grossly overstated deductions or an overstated credit, not the single $255.26 VA EITC." +us,scenario_119,state_income_tax_before_refundable_credits,gpt-5.4-nano,llm_error,taxable_income_or_deductions,False,"Its $180 after nonrefundable credits does not establish its taxable income. The real figure is $39,468.54 after the $8,750 standard deduction, $2,790 of exemptions and $1,560 care deduction, which leaves $1,756.68 after the $255.26 VA EITC." +us,scenario_119,state_income_tax_before_refundable_credits,gpt-5.5,llm_error,taxable_income_or_deductions,False,"Its VA EITC of about $267 is close to correct, but its taxable income of $45,219 reflects only $7,350 of subtractions. The full standard deduction, exemptions and care deduction total $13,100, so its taxable income is about $5,750 too high." +us,scenario_119,state_income_tax_before_refundable_credits,gpt-5.6-luna,llm_error,taxable_income_or_deductions,False,"Its $1,483.02 implies taxable income of about $30,270, roughly $9,200 below the correct $39,468.54, which fits double-subtracting the ESI premiums from AGI. It also never applied the 20% nonrefundable VA EITC." +us,scenario_119,state_income_tax_before_refundable_credits,gpt-5.6-sol,llm_error,state_local_rule,False,"It applied the standard deduction, exemptions and care deduction correctly and reached $2,012. It missed the 20% nonrefundable VA EITC ($255.26) on the $1,276.30 federal EITC." +us,scenario_119,state_income_tax_before_refundable_credits,gpt-5.6-terra,llm_error,state_local_rule,False,"It skipped the $1,560 care deduction and subtracted two invented $500 nonrefundable child credits; Virginia has no such credit. It used them in place of the 20% nonrefundable VA EITC ($255.26)." +us,scenario_119,state_income_tax_before_refundable_credits,gpt-6-astra,llm_error,taxable_income_or_deductions,False,"It cut AGI to $46,180 by subtracting the $6,389 ESI premiums, which are already excluded from W-2 wages, so taxable income came out at $33,080 instead of $39,468.54. It also left out the 20% nonrefundable VA EITC." +us,scenario_119,state_income_tax_before_refundable_credits,gpt-6-luna,llm_error,state_local_rule,False,"It applied a 'Virginia dependent-care credit', but Virginia treats child care expenses as a $1,560 deduction from income. It also missed the 20% nonrefundable VA EITC ($255.26)." +us,scenario_119,state_income_tax_before_refundable_credits,gpt-6-sol,llm_error,state_local_rule,False,"Its $41,029 taxable income leaves out the $1,560 child and dependent care deduction (correct figure $39,468.54). It also never subtracted the 20% nonrefundable VA EITC ($255.26)." +us,scenario_119,state_income_tax_before_refundable_credits,gpt-6.1-sol,llm_error,taxable_income_or_deductions,False,"It used a $46,180 AGI that double-subtracts pre-tax ESI premiums, giving $33,080 of taxable income instead of $39,468.54. It also misapplied its own brackets (tax on $33,080 is $1,644.60, not $1,764.60) and left out the VA EITC." +us,scenario_119,state_income_tax_before_refundable_credits,gpt-6.1-terra,llm_error,taxable_income_or_deductions,False,"Its $2,094.66 is above even the correct pre-credit tax of $2,011.94, even though it says it applied the care deduction and the VA EITC. It therefore understated the standard deduction or exemptions, understated the $255.26 VA EITC, or both." +us,scenario_119,state_income_tax_before_refundable_credits,grok-4.3,llm_error,state_local_rule,False,"Its $1,874 does not match either correct step: $2,011.94 of tax on $39,468.54 of taxable income, less the 20% nonrefundable VA EITC of $255.26. The number fits an understated or partial EITC applied to the wrong taxable income." +us,scenario_119,state_income_tax_before_refundable_credits,grok-4.5,llm_error,state_local_rule,False,"It used an $8,500 standard deduction instead of $8,750 and left out the $1,560 child and dependent care deduction. It also never subtracted the 20% nonrefundable VA EITC ($255.26)." +us,scenario_119,state_income_tax_before_refundable_credits,grok-4.6,llm_error,state_local_rule,False,"It applied the 20% nonrefundable VA EITC but put it at $223 instead of $255.26. It also used an $8,500 standard deduction instead of $8,750 and left out the $1,560 child and dependent care deduction." +us,scenario_119,state_income_tax_before_refundable_credits,grok-4.7,llm_error,thresholds_rates,False,"Its structure is right (care deduction plus 20% nonrefundable VA EITC), but it used an $8,500 standard deduction instead of the 2026 amount of $8,750. That gave taxable income of $39,719 instead of $39,468.54 and raised pre-credit tax by about $14. It also overstated the VA EITC at $260." +us,scenario_119,state_income_tax_before_refundable_credits,grok-build-0.1,llm_error,taxable_income_or_deductions,False,"Its taxable income of $35,330 is about $4,100 below the correct $39,468.54, which points to an AGI reduced by the already-excluded ESI premiums. It also never subtracted the 20% nonrefundable VA EITC." +us,scenario_119,state_income_tax_before_refundable_credits,inkling,llm_error,state_local_rule,False,"It used an $8,000 standard deduction instead of $8,750 and left out the $1,560 child and dependent care deduction (taxable $41,779 vs $39,468.54). Its VA EITC of $238 is also understated against 20% of $1,276.30 ($255.26)." +us,scenario_119,state_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,It returned no usable value or explanation for state_income_tax_before_refundable_credits. +us,scenario_119,state_income_tax_before_refundable_credits,kimi-k3,llm_error,state_local_rule,False,"It used an $8,500 standard deduction instead of $8,750 and left out the $1,560 child care deduction. It also said no nonrefundable state credit applied, missing the 20% VA EITC of $255.26." +us,scenario_119,state_income_tax_before_refundable_credits,minimax-m3,llm_error,thresholds_rates,False,"It used a $5,200 standard deduction, wrong brackets (3% up to $17,000 and 5% above), and $800 exemptions for four people. It left out the care deduction and VA EITC, and its final $2,867 contradicts its own $2,120 arithmetic." +us,scenario_119,state_income_tax_before_refundable_credits,muse-spark-1.3,llm_error,state_local_rule,False,"It used an $8,000 standard deduction instead of $8,750 and left out the $1,560 child care deduction. It also never subtracted the 20% nonrefundable VA EITC ($255.26)." +us,scenario_119,state_income_tax_before_refundable_credits,muse-wonder,llm_error,thresholds_rates,False,"It used a $3,000 standard deduction instead of the 2026 amount of $8,750 and left out the $1,560 child care deduction. It also never applied the 20% nonrefundable VA EITC." +us,scenario_119,state_income_tax_before_refundable_credits,ox-alpha,llm_error,state_local_rule,False,"It used an $8,500 standard deduction instead of $8,750 and left out the $1,560 child and dependent care deduction. It also said no nonrefundable credit applied, missing the 20% VA EITC ($255.26)." +us,scenario_119,state_income_tax_before_refundable_credits,qwen-3.7-max,llm_error,taxable_income_or_deductions,False,"It added imputed employer health premiums to AGI, although employer-paid ESI is excluded from income, and cited an $18,000 joint-filer standard deduction. Its stated $1,173.89 does not match the brackets on its own $41,111 taxable income." +us,scenario_119,state_income_tax_before_refundable_credits,qwen3.8-max,llm_error,state_local_rule,False,"It left out the $8,750 standard deduction and the $1,560 care deduction, which put taxable income at $50,200. It then subtracted an invented $112 credit for taxable income under $50,250 instead of the 20% nonrefundable VA EITC ($255.26)." us,scenario_119,state_refundable_credits,claude-fable-5.1,llm_error,state_local_rule,False,"Reported a refundable Virginia EITC of 15% of a roughly $1,268 federal EITC. It missed that the filer must choose between the nonrefundable 20% credit and the refundable credit. Because this household's Virginia tax fully absorbs the nonrefundable credit, that one is claimed and refundable state credits are $0." us,scenario_119,state_refundable_credits,claude-sonnet-5.5,llm_error,state_local_rule,False,"Applied 15% to a roughly $1,276 federal EITC as if the refundable Virginia EITC came automatically. Virginia's refundable EITC is an alternative to the 20% nonrefundable credit. With about $2,000 of Virginia liability absorbing the nonrefundable credit, the household claims the nonrefundable credit and refundable credits are $0." us,scenario_119,state_refundable_credits,deepseek-v4-flash-0731,llm_error,state_local_rule,False,"Claimed a refundable Virginia EITC of 20% of a $3,913 federal EITC, which also overstates the federal credit for a two-child head of household near the end of the phase-out range. The key error is treating the refundable credit as claimed. Virginia makes filers elect either the nonrefundable or the refundable EITC, and this household's tax liability makes the nonrefundable credit the better choice, so the refundable amount is $0." @@ -10162,56 +10423,57 @@ us,scenario_119,state_refundable_credits,kimi-k3,llm_error,state_local_rule,Fals us,scenario_119,state_refundable_credits,muse-spark-1.3,llm_error,state_local_rule,False,"Estimated 20% of about $1,490 federal EITC as refundable. Virginia does not stack the refundable and nonrefundable EITC, and this household's positive Virginia liability makes the nonrefundable credit the elected one. So state refundable credits are $0." us,scenario_119,state_refundable_credits,muse-wonder,llm_error,state_local_rule,False,"Reported about 20% of a roughly $1,096 federal EITC as a refundable Virginia credit. It ignored the election between Virginia's nonrefundable and refundable EITC. With Virginia tax absorbing the nonrefundable credit, the household takes the nonrefundable credit and refundable credits are $0." us,scenario_119,tanf,glm-5.3,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. -us,scenario_120,federal_income_tax_before_refundable_credits,claude-fable-5,reference_engine_defect,taxable_income_or_deductions,False,"Its $30,238 is about $10,000 below the 2026 single-bracket tax on its own ~$200,500 of taxable income (~$40,700), so the bracket arithmetic itself is wrong. It also used the obsolete $10,000 SALT cap instead of the $40,400 2026 cap, which lets the full ~$13,908 of CT income and property tax through. It deducted the full $3,744 of mortgage interest instead of $2,808, skipped the 0.5% charitable floor, and omitted the $163.40 NIIT." -us,scenario_120,federal_income_tax_before_refundable_credits,claude-fable-5.1,reference_engine_defect,taxable_income_or_deductions,False,"It added the $1,750 state tax refund to AGI and dropped the $29 IRA deduction. That overstated AGI ($234,414 vs $232,635) and taxable income ($198,819 vs $196,918), adding about $456 of tax. It also netted the farm rent loss into the NIIT base ($1,853 → ~$70), but the base is the full $4,300 of interest plus rental income ($163.40)." -us,scenario_120,federal_income_tax_before_refundable_credits,claude-haiku-4.5,reference_engine_defect,taxable_income_or_deductions,False,"It subtracted $11,297 of 'estimated tax paid/withholding' as if it were a nonrefundable credit, and it counted the full $41,900 of Social Security instead of the 85% taxable portion ($35,615). It also took a $30,000 standard deduction instead of itemizing $35,717. The correct path is $196,918 of taxable income, $39,858.42 of regular tax, and $163.40 of NIIT." -us,scenario_120,federal_income_tax_before_refundable_credits,claude-haiku-5.5,reference_engine_defect,taxable_income_or_deductions,False,"It gave a rough $25,000 guess with no computation. The correct derivation is AGI $232,635, itemized deductions $35,717, taxable income $196,918, regular tax $39,858.42 (the top ~$91,000 taxed at 24%), plus $163.40 NIIT. Its figure is consistent with taxing most of the income well below the 22–24% brackets that actually apply." -us,scenario_120,federal_income_tax_before_refundable_credits,claude-opus-4.7,reference_engine_defect,taxable_income_or_deductions,False,"It computed ~$40,823 of bracket tax on $200,477 of taxable income, then cut the answer to $38,740 with no credit to justify the cut. Its taxable income was also overstated: it used the expired $10,000 SALT cap (the full $13,908 is deductible under the $40,400 cap), took the full $3,744 of mortgage interest instead of $2,808, skipped the 0.5% charitable floor, and included the $1,750 refund. It also omitted the $163.40 NIIT." -us,scenario_120,federal_income_tax_before_refundable_credits,claude-opus-4.8,reference_engine_defect,taxable_income_or_deductions,False,"It used the old $10,000 SALT cap instead of the 2026 $40,400 cap, losing ~$3,908 of deductible CT income tax. It also left the $617 401(k) deferral in wages and added the $1,750 refund to AGI, pushing taxable income to $202,030 versus $196,918. It skipped the 0.5% charitable floor and omitted the $163.40 NIIT." -us,scenario_120,federal_income_tax_before_refundable_credits,claude-opus-5,reference_engine_defect,taxable_income_or_deductions,False,"It left Connecticut income tax (~$11,896) out of SALT, counting only the $2,012 property tax. It also deducted the full $3,744 of mortgage interest without the $750k/$1M limit ($2,808 allowed) and took charity without the 0.5% floor, so itemized deductions came to $25,920 instead of $35,717. It also added the $1,750 refund to AGI and omitted the $163.40 NIIT." -us,scenario_120,federal_income_tax_before_refundable_credits,claude-opus-5.5,reference_engine_defect,taxable_income_or_deductions,False,"Its deductions follow the same structure as the reference, but it added the $1,750 state refund to AGI ($234,385 vs $232,635), which raised taxable income by ~$1,988 and regular tax by ~$477. It also netted the $2,447 farm rent loss into the NIIT base ($1,853 → $70), but NIIT applies to the full $4,300 of interest and rental income ($163.40)." -us,scenario_120,federal_income_tax_before_refundable_credits,claude-sonnet-4.6,reference_engine_defect,taxable_income_or_deductions,False,"It assumed the TCJA expired after 2025 and applied pre-TCJA brackets, a personal exemption, an uncapped SALT deduction, and 2%-floor miscellaneous deductions. The OBBBA made the TCJA structure permanent, so 2026 uses the 10/12/22/24% brackets with no exemption and no miscellaneous deductions. It also left CT income tax out of SALT, and its submitted $42,046 does not match its own final computation of $47,383." -us,scenario_120,federal_income_tax_before_refundable_credits,claude-sonnet-5,reference_engine_defect,taxable_income_or_deductions,False,"Its AGI of $232,635 is right, but it left Connecticut income tax out of SALT (deducting only the $2,012 property tax instead of $13,908) and skipped the 0.5% charitable floor, giving $207,651 of taxable income instead of $196,918. Its ~$24,500 tax is far below the ~$42,900 that 2026 single brackets produce even on its own taxable income. It also omitted the $163.40 NIIT." -us,scenario_120,federal_income_tax_before_refundable_credits,claude-sonnet-5.5,reference_engine_defect,taxable_income_or_deductions,False,"It did not exclude the $617 401(k) deferral or the $29 IRA contribution from AGI, and it added the $1,750 state refund. That overstated AGI ($235,031 vs $232,635) and taxable income ($199,649 vs $196,918). It also netted the farm rent loss into the NIIT base, getting ~$70 instead of 3.8% × $4,300 = $163.40." -us,scenario_120,federal_income_tax_before_refundable_credits,deepseek-v4-flash-0731,reference_engine_defect,taxable_income_or_deductions,False,"It subtracted the $7,429 of employer-sponsored insurance premiums from wages, but employment income nets only the $617.44 401(k) deferral. It also skipped the 0.5% charitable floor and added the $1,750 refund. Its $34,322 is about $4,400 below the 2026 bracket tax on its own $192,198 of taxable income (~$38,725), and it omitted the $163.40 NIIT." -us,scenario_120,federal_income_tax_before_refundable_credits,deepseek-v4-pro,reference_engine_defect,taxable_income_or_deductions,False,"It applied TCJA-sunset law: pre-TCJA brackets, a $5,063 personal exemption, and $3,114 of 2%-floor miscellaneous deductions. The OBBBA made the 10/12/22/24% brackets permanent and eliminated both the exemption and miscellaneous itemized deductions. It also subtracted the $7,429 ESI premiums from wages and netted the farm loss into the NIIT base ($70 vs $163.40)." -us,scenario_120,federal_income_tax_before_refundable_credits,deepseek-v4-pro-0813,reference_engine_defect,taxable_income_or_deductions,False,"It used post-TCJA-sunset rules: a $5,250 personal exemption, pre-TCJA brackets, and inflated itemized deductions ($42,059 vs $35,717). Under the OBBBA, 2026 keeps the 10/12/22/24% brackets with no exemption, the $750k mortgage limit, and the new 0.5% charitable floor. It also computed NIIT on the farm-loss-netted $1,853 ($70) instead of $4,300 ($163.40)." -us,scenario_120,federal_income_tax_before_refundable_credits,deepseek-v4.1-flash,reference_engine_defect,taxable_income_or_deductions,False,"It added the $1,750 refund to AGI, dropped the $29 IRA deduction, and deducted the full $20,164 of charity without the 2026 0.5%-of-AGI floor ($19,001). It also understated the CT income tax in SALT ($12,885 vs $13,908). It omitted the $163.40 NIIT, which applies to the $4,300 of interest and rental income because MAGI exceeds $200,000." -us,scenario_120,federal_income_tax_before_refundable_credits,gemini-3-flash-preview,reference_engine_defect,taxable_income_or_deductions,False,"It assumed the TCJA expired: no SALT cap, $2,966 of 2%-floor miscellaneous deductions, full $3,744 mortgage interest, and pre-TCJA rates. Under the OBBBA, 2026 keeps the TCJA brackets, has no miscellaneous itemized deductions, limits mortgage interest to $750k of debt ($2,808), and adds a 0.5% charitable floor. It also overstated SALT ($15,324 vs $13,908) and included the $1,750 refund in AGI." -us,scenario_120,federal_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,reference_engine_defect,taxable_income_or_deductions,False,"It gave no computation. The correct path is AGI $232,635, itemized deductions $35,717, taxable income $196,918, regular tax $39,858.42, plus $163.40 NIIT. Its $39,591 is $431 short, consistent with omitting the NIIT and overstating deductions by about $1,100, the size of skipping the 0.5% charitable floor." -us,scenario_120,federal_income_tax_before_refundable_credits,gemini-3.1-pro-preview,reference_engine_defect,taxable_income_or_deductions,False,"It subtracted the $7,429 ESI premiums from wages and deducted 2%-floor miscellaneous employee business expenses, which the OBBBA permanently disallows. It then applied 'projected' brackets that produce ~$41,404 on a lower taxable income than the reference, which is more than the 2026 10/12/22/24% schedule yields. Its $87 NIIT also understates 3.8% × $4,300 = $163.40." -us,scenario_120,federal_income_tax_before_refundable_credits,gemini-3.5-flash,reference_engine_defect,taxable_income_or_deductions,False,"It applied TCJA-sunset rules: a $5,000 personal exemption, $3,149 of 2%-floor miscellaneous deductions, and pre-TCJA rates. Under the OBBBA, 2026 keeps the 10/12/22/24% brackets with no exemption and no miscellaneous deductions. It also subtracted the $7,429 ESI premiums from wages, took the full $3,744 of mortgage interest, and computed NIIT on $1,853 instead of $4,300." -us,scenario_120,federal_income_tax_before_refundable_credits,gemini-3.5-flash-lite,reference_engine_defect,taxable_income_or_deductions,False,"It gave no computation. The correct result is $39,858.42 of regular tax on $196,918 of taxable income plus $163.40 NIIT. Its $33,814 is ~$6,200 short, consistent with overstating deductions by ~$25,000 or taxing the ~$91,000 above $105,700 at less than the 24% rate that applies." -us,scenario_120,federal_income_tax_before_refundable_credits,gemini-3.6-flash,reference_engine_defect,taxable_income_or_deductions,False,"It subtracted the $7,429 ESI premiums from wages and used the expired $10,000 SALT cap instead of the $40,400 2026 cap (actual SALT is $13,908). It also took charity without the 0.5% floor, which together gave $194,013 of taxable income instead of $196,918. It omitted the $163.40 NIIT on $4,300 of interest and rental income." -us,scenario_120,federal_income_tax_before_refundable_credits,gemini-3.7-flash,reference_engine_defect,taxable_income_or_deductions,False,"It gave no computation. The correct result is $39,858.42 of regular tax on $196,918 of taxable income plus $163.40 NIIT. Its $37,824 is $2,198 short, consistent with omitting the NIIT and understating taxable income by ~$8,500, roughly the effect of subtracting the $7,429 ESI premiums from wages." -us,scenario_120,federal_income_tax_before_refundable_credits,gemini-3.8-flash,reference_engine_defect,taxable_income_or_deductions,False,"It gave no computation. The correct result is $39,858.42 of regular tax on $196,918 of taxable income plus $163.40 NIIT. Its $33,023.76 is ~$7,000 short, consistent with overstating deductions by ~$28,500 or taxing the top ~$91,000 below the 24% rate." -us,scenario_120,federal_income_tax_before_refundable_credits,gemini-4-argon,reference_engine_defect,taxable_income_or_deductions,False,"It subtracted a personal exemption, which exists only under TCJA-sunset law. The OBBBA set the exemption at zero permanently and kept the 10/12/22/24% brackets, so the correct tax is $39,858.42 on $196,918 of taxable income plus $163.40 NIIT. Its $45,850 reflects pre-TCJA rates." -us,scenario_120,federal_income_tax_before_refundable_credits,glm-5.2,reference_engine_defect,taxable_income_or_deductions,False,"It left Connecticut income tax (~$11,896) out of SALT and skipped the 0.5% charitable floor, so itemized deductions came to $24,984 instead of $35,717. That made taxable income $209,430 instead of $196,918, pushing income into the 32% bracket. It also used 2025 rather than 2026 bracket thresholds, added the $1,750 refund, and omitted the $163.40 NIIT." -us,scenario_120,federal_income_tax_before_refundable_credits,glm-5.3,reference_engine_defect,taxable_income_or_deductions,False,"It deducted $7,488 of mortgage interest by counting the head's $3,744 again on top of the tax unit's $2,976 + $768, and it ignored the $750k/$1M debt limit ($2,808 allowed). It also used the old $10,000 SALT cap and skipped the 0.5% charitable floor, ending at $195,012 of taxable income instead of $196,918. It dropped the $29 IRA deduction and omitted the $163.40 NIIT." -us,scenario_120,federal_income_tax_before_refundable_credits,gpt-5.4-mini,reference_engine_defect,taxable_income_or_deductions,False,"It claimed itemized deductions are 'limited by the standard deduction'. In fact $35,717 of itemized deductions exceed the $18,150 standard deduction and are used in full, giving $196,918 of taxable income and $39,858.42 of tax plus $163.40 NIIT. Its $38,141 is $1,881 short, consistent with omitting the NIIT and understating taxable income by ~$7,200." -us,scenario_120,federal_income_tax_before_refundable_credits,gpt-5.4-nano,reference_engine_defect,taxable_income_or_deductions,False,"It gave only a generic description, with no figures. The correct result is $39,858.42 of regular tax on $196,918 of taxable income plus $163.40 NIIT. Its $35,233 is ~$4,800 short, consistent with overstating deductions by ~$19,000 or omitting the NIIT and understating income." -us,scenario_120,federal_income_tax_before_refundable_credits,gpt-5.5,reference_engine_defect,taxable_income_or_deductions,False,"It used post-TCJA-sunset rules with a ~$5,300 personal exemption and pre-TCJA brackets. Under the OBBBA, 2026 has no exemption and taxes income up to $201,775 at no more than 24%, giving $39,858.42 on $196,918. It also overstated itemized deductions ($40,615 vs $35,717) and computed NIIT on ~$1,853 instead of $4,300." -us,scenario_120,federal_income_tax_before_refundable_credits,gpt-5.6-luna,reference_engine_defect,taxable_income_or_deductions,False,"It applied the 0.5% charitable floor, but its $210,286 of taxable income is ~$13,400 above the correct $196,918, consistent with leaving the ~$11,896 Connecticut income tax out of SALT and adding the $1,750 refund to AGI. That pushes income into the 32% bracket, and it also omitted the $163.40 NIIT." -us,scenario_120,federal_income_tax_before_refundable_credits,gpt-5.6-sol,reference_engine_defect,taxable_income_or_deductions,False,"It added the $1,750 refund to AGI and dropped the $29 IRA deduction ($234,414 vs $232,635). It then overstated itemized deductions by ~$2,900: its ~$39,594 of regular tax implies ~$195,800 of taxable income, versus $196,918. It also netted the farm loss into the NIIT base, getting ~$70 instead of $163.40." -us,scenario_120,federal_income_tax_before_refundable_credits,gpt-5.6-terra,reference_engine_defect,taxable_income_or_deductions,False,"It restored the personal exemption and applied pre-TCJA rates. Under the OBBBA, 2026 has no exemption and applies the 10/12/22/24% schedule to $196,918, giving $39,858.42 plus $163.40 NIIT. Its itemized deductions (charity, $2,012 property tax, $3,744 mortgage interest) also left out the ~$11,896 of CT income tax, the $750k mortgage limit, and the 0.5% charitable floor." -us,scenario_120,federal_income_tax_before_refundable_credits,gpt-6-astra,reference_engine_defect,taxable_income_or_deductions,False,"It subtracted the $7,429 employer-sponsored insurance premiums from wages, which put AGI at $226,985 instead of $232,635. Employment income nets only the $617.44 401(k) deferral, so this understated taxable income by ~$5,800 and tax by ~$1,394." -us,scenario_120,federal_income_tax_before_refundable_credits,gpt-6-luna,reference_engine_defect,taxable_income_or_deductions,False,"It added the $1,750 refund to AGI and claimed $40,221 of itemized deductions, ~$4,500 more than the correct $35,717 (charity $19,001 after the 0.5% floor, SALT $13,908, mortgage interest $2,808). That gave $194,193 of taxable income instead of $196,918. It also omitted the $163.40 NIIT." -us,scenario_120,federal_income_tax_before_refundable_credits,gpt-6-sol,reference_engine_defect,taxable_income_or_deductions,False,"Its $39,672.32 is exactly the 2026 bracket tax on $196,143 with no NIIT. It therefore omitted the 3.8% NIIT on $4,300 of interest and rental income ($163.40), which applies because MAGI exceeds $200,000. It also added the $1,750 refund to AGI while overstating itemized deductions by ~$2,550, leaving taxable income $775 below the correct $196,918." -us,scenario_120,federal_income_tax_before_refundable_credits,gpt-6.1-sol,reference_engine_defect,taxable_income_or_deductions,False,"It subtracted the $7,429 ESI premiums from wages (AGI $226,985 vs $232,635), which gave $190,999 of taxable income instead of $196,918. It also omitted the $163.40 NIIT, and its $38,437.74 is exactly the bracket tax on that understated base." -us,scenario_120,federal_income_tax_before_refundable_credits,grok-4.3,reference_engine_defect,taxable_income_or_deductions,False,"It gave no computation. The correct result is $39,858.42 of regular tax on $196,918 of taxable income plus $163.40 NIIT. Its $39,250 is $772 short, consistent with omitting the NIIT and overstating deductions by ~$2,500, e.g. skipping the 0.5% charitable floor and taking the full $3,744 of mortgage interest instead of $2,808." -us,scenario_120,federal_income_tax_before_refundable_credits,grok-4.5,reference_engine_defect,taxable_income_or_deductions,False,"It applied TCJA-sunset rules: a $5,427 personal exemption, $2,966 of 2%-floor miscellaneous deductions, full $3,744 mortgage interest, and pre-TCJA brackets. The OBBBA made the TCJA brackets, the zero exemption, the $750k mortgage limit ($2,808), and the repeal of miscellaneous deductions permanent. It also skipped the 0.5% charitable floor and included the $1,750 refund." -us,scenario_120,federal_income_tax_before_refundable_credits,grok-4.6,reference_engine_defect,taxable_income_or_deductions,False,"It applied post-sunset rules with a $5,437 personal exemption and the old 10/15/25/28% brackets. Under the OBBBA, 2026 keeps the 10/12/22/24% schedule with no exemption, which on the correct $196,918 of taxable income gives $39,858.42. It also omitted the $163.40 NIIT." -us,scenario_120,federal_income_tax_before_refundable_credits,grok-4.7,reference_engine_defect,taxable_income_or_deductions,False,"It deducted the full $20,164 of charity without the 2026 0.5%-of-AGI floor and overstated SALT ($15,371 vs $13,908). It also dropped the $29 IRA deduction, ending at $194,321 of taxable income instead of $196,918. It netted the farm rent loss into the NIIT base, getting $70 instead of 3.8% × $4,300 = $163.40." -us,scenario_120,federal_income_tax_before_refundable_credits,grok-build-0.1,reference_engine_defect,taxable_income_or_deductions,False,"It applied post-TCJA-expiration brackets and deducted $2,966 of 2%-floor miscellaneous expenses plus the full $3,744 of mortgage interest. The OBBBA kept the TCJA rates permanently, eliminated miscellaneous itemized deductions, and retained the $750k mortgage limit ($2,808). It also skipped the 0.5% charitable floor, included the $1,750 refund, and omitted the $163.40 NIIT." -us,scenario_120,federal_income_tax_before_refundable_credits,inkling,reference_engine_defect,taxable_income_or_deductions,False,"It deducted $2,966 of 2%-floor miscellaneous unreimbursed employee expenses, which the OBBBA permanently eliminated, and took the full $20,164 of charity without the 0.5% floor. Together these gave $194,235 of taxable income instead of $196,918. It also included the $1,750 refund in AGI; its $163 NIIT on $4,300 is right." -us,scenario_120,federal_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"The model returned no value or explanation for federal_income_tax_before_refundable_credits, so there was no answer to score against the $40,021.82 result." -us,scenario_120,federal_income_tax_before_refundable_credits,kimi-k3,parse_contract_failure,missing_output,False,"The model returned no value or explanation for federal_income_tax_before_refundable_credits, so there was no answer to score against the $40,021.82 result." -us,scenario_120,federal_income_tax_before_refundable_credits,minimax-m3,reference_engine_defect,taxable_income_or_deductions,False,"It reported $0 with no computation. Taxable income of $196,918 produces $39,858.42 of regular tax plus $163.40 NIIT, and no nonrefundable credit offsets any of it." -us,scenario_120,federal_income_tax_before_refundable_credits,muse-spark-1.3,reference_engine_defect,taxable_income_or_deductions,False,"It deducted the full $3,744 of mortgage interest instead of $2,808 under the $750k-of-$1M debt limit, took charity without the 0.5% floor, and overstated SALT (~$15,012 vs $13,908). That produced $195,494 of taxable income instead of $196,918. It also omitted the $163.40 NIIT and added the $1,750 refund." -us,scenario_120,federal_income_tax_before_refundable_credits,muse-wonder,reference_engine_defect,taxable_income_or_deductions,False,"It left Connecticut income tax out of SALT, itemizing only ~$23,800 instead of the correct $35,717, which includes ~$11,896 of CT income tax. Its ~$211,000 of taxable income is therefore ~$14,000 too high and reaches the 32% bracket. It also omitted the $163.40 NIIT." -us,scenario_120,federal_income_tax_before_refundable_credits,ox-alpha,reference_engine_defect,taxable_income_or_deductions,False,"It deducted the full $3,744 of mortgage interest instead of $2,808 (only interest on $750,000 of the $1,000,000 combined balance is deductible), added the $1,750 refund, and dropped the $29 IRA deduction. It also omitted the $163.40 NIIT on $4,300 of interest and rental income. The missing NIIT and its ~$767 net overstatement of taxable income nearly cancel, leaving it $20 off." -us,scenario_120,federal_income_tax_before_refundable_credits,qwen-3.7-max,reference_engine_defect,taxable_income_or_deductions,False,"It took an $18,525 standard deduction instead of itemizing $35,717 (charity $19,001 after the floor, SALT $13,908, mortgage interest $2,808). It also left the $617 401(k) deferral in wages, added the $1,750 refund, and used 2025 bracket thresholds. It omitted the $163.40 NIIT." -us,scenario_120,federal_income_tax_before_refundable_credits,qwen3.8-max,reference_engine_defect,taxable_income_or_deductions,False,"It treated the single head as married filing separately and added the $6,147 tax-exempt pension to taxable pensions ($36,363). It also stacked charity on top of the standard deduction instead of itemizing $35,717. Its submitted $48,557 exceeds even its own $45,287 pre-credit tax, despite a claimed $750 credit." +us,scenario_120,federal_income_tax_before_refundable_credits,claude-fable-5,reference_engine_defect,taxable_income_or_deductions,False,"It reached about $200,500 of taxable income but reported $30,238. That is roughly $10,000 below what the 2026 single brackets give on that income (about $40,800), so its bracket arithmetic was badly wrong. It also capped SALT at the old $10,000 instead of using the $40,400 cap, took the full $3,744 of mortgage interest instead of $2,808 under the $750,000 limit, and left out the $163.40 NIIT." +us,scenario_120,federal_income_tax_before_refundable_credits,claude-fable-5.1,reference_engine_defect,taxable_income_or_deductions,False,"It included the $1,750 refund in AGI and used no IRA deduction, giving AGI of $234,414 and taxable income of $198,819. The frozen trace's IRA deduction was the adjudicated engine defect. Its NIIT estimate used a $1,853 base. This output remains excluded from scoring." +us,scenario_120,federal_income_tax_before_refundable_credits,claude-haiku-4.5,reference_engine_defect,taxable_income_or_deductions,False,"It took a made-up $30,000 standard deduction and used head-of-household rates for a single filer. It then subtracted $11,297 of estimated withholding, which is a tax payment. The frozen trace reports $39,858 of regular tax plus $163.40 NIIT; this output remains excluded from scoring." +us,scenario_120,federal_income_tax_before_refundable_credits,claude-haiku-5.5,reference_engine_defect,taxable_income_or_deductions,False,"It gave a rounded $25,000 guess without applying the brackets. The frozen trace used $196,918 of taxable income, $39,858 of regular tax and $163.40 of NIIT. This output remains excluded, so its difference from the frozen value is ungraded." +us,scenario_120,federal_income_tax_before_refundable_credits,claude-opus-4.7,reference_engine_defect,taxable_income_or_deductions,False,"It computed $40,823, then cut it to $38,740 with no credit to justify the cut. Its itemized deductions capped SALT at the old $10,000 instead of using the $40,400 cap for 2026. It also took the full $3,744 of mortgage interest instead of $2,808 under the $750,000 debt limit, skipped the 0.5%-of-AGI charitable floor, and left out the $163.40 NIIT." +us,scenario_120,federal_income_tax_before_refundable_credits,claude-opus-4.8,reference_engine_defect,taxable_income_or_deductions,False,"It used the old $10,000 SALT cap, ignored the 0.5% charitable floor and started the 24% bracket at $107,400. The 2026 threshold is $105,700. Its taxable income was $202,030. The frozen trace used $13,908 of SALT and $163.40 of NIIT; state income tax paid and NIIT scope remain unresolved, so this output is excluded." +us,scenario_120,federal_income_tax_before_refundable_credits,claude-opus-5,reference_engine_defect,taxable_income_or_deductions,False,"It used only $2,012 of property tax for SALT, deducted the full $3,744 of mortgage interest and skipped the charitable floor, producing $208,465 of taxable income. The frozen trace used $13,908 of SALT and $2,808 of mortgage interest. State income tax paid and NIIT scope remain unresolved, so this output is excluded." +us,scenario_120,federal_income_tax_before_refundable_credits,claude-opus-5.5,reference_engine_defect,taxable_income_or_deductions,False,"It included the $1,750 refund in AGI and used $13,679 of SALT and $198,906 of taxable income. The frozen trace used $13,908 of SALT and $196,918 of taxable income. Its NIIT estimate used a $1,853 base. This output remains excluded because NIIT inclusion and state income tax paid are unresolved." +us,scenario_120,federal_income_tax_before_refundable_credits,claude-sonnet-4.6,reference_engine_defect,taxable_income_or_deductions,False,"It assumed TCJA expired and applied pre-TCJA brackets, a personal exemption, uncapped SALT and miscellaneous deductions above a 2% floor. OBBBA made the TCJA structure permanent, so 2026 has no exemption and no miscellaneous deductions. It also left Connecticut income tax out of SALT, and its submitted $42,046 matches none of its own intermediate results." +us,scenario_120,federal_income_tax_before_refundable_credits,claude-sonnet-5,reference_engine_defect,taxable_income_or_deductions,False,"It used AGI of $232,635, including the IRA deduction identified as a defect in the adjudication. It used only the stated property tax for SALT and skipped the charitable floor. Its $24,500 is far below the roughly $42,900 the 2026 single brackets give on its own $207,651 of taxable income. This output remains excluded because state income tax paid and NIIT inclusion are unresolved." +us,scenario_120,federal_income_tax_before_refundable_credits,claude-sonnet-5.5,reference_engine_defect,taxable_income_or_deductions,False,"It omitted the $617 traditional 401(k) deferral, included the $1,750 refund and used no IRA deduction, giving AGI of $235,031 and taxable income of $199,649. The frozen trace's IRA deduction was the adjudicated engine defect. Its $70 NIIT estimate differs from $163.40 in the frozen trace; this output remains excluded from scoring." +us,scenario_120,federal_income_tax_before_refundable_credits,deepseek-v4-flash-0731,reference_engine_defect,taxable_income_or_deductions,False,"It subtracted $7,429 of employer health insurance premiums from wages, which the reference keeps in taxable wages, and skipped the 0.5% charitable floor, getting taxable income of $192,198. Its $34,322 is also about $4,400 below the 2026 bracket tax on that taxable income ($38,725), and it left out the $163.40 NIIT." +us,scenario_120,federal_income_tax_before_refundable_credits,deepseek-v4-pro,reference_engine_defect,taxable_income_or_deductions,False,"It applied TCJA-sunset law, with a personal exemption, pre-TCJA brackets and a deduction for unreimbursed employee expenses above a 2% floor. OBBBA made the TCJA structure permanent for 2026. It also subtracted $7,429 of employer health premiums from wages and figured NIIT on $1,853 instead of $4,300." +us,scenario_120,federal_income_tax_before_refundable_credits,deepseek-v4-pro-0813,reference_engine_defect,taxable_income_or_deductions,False,"It applied pre-TCJA rules: a $5,250 personal exemption and the restored 15%/25%/28%/33% brackets. OBBBA kept the 10/12/22/24% brackets and no exemption for 2026. Its itemized deductions were $42,059, compared with $35,717 in the frozen trace, and its NIIT used a $1,853 base. This output remains excluded because NIIT inclusion and state income tax paid are unresolved." +us,scenario_120,federal_income_tax_before_refundable_credits,deepseek-v4.1-flash,reference_engine_defect,taxable_income_or_deductions,False,"It included the $1,750 refund in AGI and used no IRA deduction, giving AGI of $234,414. It deducted the full $20,164 of charity without the 2026 0.5%-of-AGI floor. Its omission of the IRA deduction agrees with the adjudication, which identified the frozen trace's deduction as an engine defect. This output remains excluded because NIIT inclusion and state income tax paid are unresolved." +us,scenario_120,federal_income_tax_before_refundable_credits,gemini-3-flash-preview,reference_engine_defect,taxable_income_or_deductions,False,"It assumed TCJA expired in 2026, so it applied no SALT cap, a $2,966 miscellaneous deduction for employee expenses and pre-TCJA brackets. Under OBBBA, the TCJA brackets stay and miscellaneous itemized deductions are permanently disallowed. It also ignored the $750,000 mortgage limit ($2,808 allowed), skipped the 0.5% charitable floor and left out NIIT." +us,scenario_120,federal_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,reference_engine_defect,taxable_income_or_deductions,False,"It showed no computation. The frozen trace used AGI of $232,635, itemized deductions of $35,717, taxable income of $196,918, regular tax of $39,858 and NIIT of $163.40. This output is excluded, so its difference from the frozen value is ungraded." +us,scenario_120,federal_income_tax_before_refundable_credits,gemini-3.1-pro-preview,reference_engine_defect,taxable_income_or_deductions,False,"It subtracted $7,429 of employer health premiums from wages and claimed miscellaneous deductions for unreimbursed employee expenses, which OBBBA permanently disallows. Its NIIT of $87 covers only the $2,300 of interest and leaves the $2,000 of rental income out of the $4,300 NIIT base. Its regular tax also overshoots the 2026 bracket tax on its own reduced taxable income." +us,scenario_120,federal_income_tax_before_refundable_credits,gemini-3.5-flash,reference_engine_defect,taxable_income_or_deductions,False,"It applied TCJA-sunset rules: a $5,000 personal exemption, unreimbursed employee expenses deducted above a 2% floor, and pre-TCJA brackets. OBBBA kept the TCJA brackets with no exemption. It also subtracted $7,429 of employer health premiums from wages and figured NIIT on $1,853 instead of $4,300." +us,scenario_120,federal_income_tax_before_refundable_credits,gemini-3.5-flash-lite,reference_engine_defect,taxable_income_or_deductions,False,"It showed no computation. The frozen trace reports $39,858 of regular tax on $196,918 plus $163.40 NIIT. This output is excluded, so its difference from the frozen value is ungraded." +us,scenario_120,federal_income_tax_before_refundable_credits,gemini-3.6-flash,reference_engine_defect,taxable_income_or_deductions,False,"It subtracted $7,429 of employer health premiums from wages, giving AGI of $226,985. It used the old $10,000 SALT cap and skipped the charitable floor. The frozen trace used AGI of $232,635, SALT of $13,908 and NIIT of $163.40. This output remains excluded because NIIT inclusion and state income tax paid are unresolved." +us,scenario_120,federal_income_tax_before_refundable_credits,gemini-3.7-flash,reference_engine_defect,taxable_income_or_deductions,False,"It showed no computation. Its $37,824 is about $2,198 below the frozen $40,021.82. This output is excluded, so that difference is ungraded." +us,scenario_120,federal_income_tax_before_refundable_credits,gemini-3.8-flash,reference_engine_defect,taxable_income_or_deductions,False,"It showed no computation. Its $33,023.76 is about $7,000 below the frozen $40,021.82. This output is excluded, so that difference is ungraded." +us,scenario_120,federal_income_tax_before_refundable_credits,gemini-4-argon,reference_engine_defect,taxable_income_or_deductions,False,"It subtracted a personal exemption and applied pre-TCJA rates for 2026. OBBBA permanently eliminated the exemption and kept the 10/12/22/24% brackets. The frozen trace reports $39,858 of tax on $196,918 plus $163.40 NIIT; this output remains excluded from scoring." +us,scenario_120,federal_income_tax_before_refundable_credits,glm-5.2,reference_engine_defect,taxable_income_or_deductions,False,"It used only $2,012 of property tax for SALT and skipped the charitable floor, producing itemized deductions of $24,984 and taxable income of $209,430. Its AGI included the $1,750 refund. The frozen trace used $13,908 of SALT and excluded the refund. This output remains excluded because state income tax paid and NIIT inclusion are unresolved." +us,scenario_120,federal_income_tax_before_refundable_credits,glm-5.3,reference_engine_defect,taxable_income_or_deductions,False,"It counted mortgage interest twice ($7,488) and skipped the $750,000 debt limit; the frozen trace used $2,808. It used the old $10,000 SALT cap and skipped the charitable floor. The frozen trace's IRA deduction was an adjudicated defect, and NIIT scope and state income tax paid remain unresolved; this output is excluded." +us,scenario_120,federal_income_tax_before_refundable_credits,gpt-5.4-mini,reference_engine_defect,taxable_income_or_deductions,False,"It said the itemized deductions were limited by the standard deduction. The frozen trace selected $35,717 of itemized deductions because they exceeded the $18,150 standard deduction. Its $38,141 is about $1,881 below the frozen value; this output is excluded and that difference is ungraded." +us,scenario_120,federal_income_tax_before_refundable_credits,gpt-5.4-nano,reference_engine_defect,taxable_income_or_deductions,False,"It gave only a vague description. Its $35,233 is about $4,789 below the frozen $40,021.82. This output is excluded, so that difference is ungraded." +us,scenario_120,federal_income_tax_before_refundable_credits,gpt-5.5,reference_engine_defect,taxable_income_or_deductions,False,"It applied post-sunset rules, with a $5,300 personal exemption and pre-TCJA rates. Under OBBBA, 2026 keeps the TCJA brackets and has no exemption. Its itemized deductions were $40,615, compared with $35,717 in the frozen trace, and its NIIT used about a $1,853 base. This output remains excluded because NIIT inclusion and state income tax paid are unresolved." +us,scenario_120,federal_income_tax_before_refundable_credits,gpt-5.6-luna,reference_engine_defect,taxable_income_or_deductions,False,"It used the 2026 brackets on $210,286 of taxable income. The frozen trace used $196,918 of taxable income, $13,908 of SALT and $163.40 of NIIT. State income tax paid and NIIT scope remain unresolved, so this output is excluded." +us,scenario_120,federal_income_tax_before_refundable_credits,gpt-5.6-sol,reference_engine_defect,taxable_income_or_deductions,False,"It used AGI of about $234,414 and included about $70 of NIIT. Its implied taxable income of about $195,800 differs from $196,918 in the frozen trace. This output remains excluded because NIIT inclusion and state income tax paid are unresolved." +us,scenario_120,federal_income_tax_before_refundable_credits,gpt-5.6-terra,reference_engine_defect,taxable_income_or_deductions,False,"It brought back the personal exemption and used pre-TCJA rates on the assumption that TCJA expired in 2026. OBBBA made the TCJA brackets permanent with no exemption, so $196,918 of taxable income yields $39,858 plus $163.40 NIIT." +us,scenario_120,federal_income_tax_before_refundable_credits,gpt-6-astra,reference_engine_defect,taxable_income_or_deductions,False,"It subtracted $7,429 of employer health premiums from wages, giving AGI of $226,985 instead of $232,635; the reference keeps those premiums in taxable wages. It also left out the $163.40 NIIT. Its $38,627.54 equals the 2026 bracket tax on about $191,790 of taxable income." +us,scenario_120,federal_income_tax_before_refundable_credits,gpt-6-luna,reference_engine_defect,taxable_income_or_deductions,False,"It used $40,221 of itemized deductions and included the $1,750 refund in AGI. The frozen trace used $35,717 of itemized deductions and excluded the refund. This output remains excluded because NIIT inclusion and state income tax paid are unresolved. Its $39,204 is exactly the 2026 bracket tax on $194,193." +us,scenario_120,federal_income_tax_before_refundable_credits,gpt-6-sol,reference_engine_defect,taxable_income_or_deductions,False,"Its $39,672.32 is the 2026 bracket tax on $196,143 of taxable income. The model included the $1,750 refund in AGI. The frozen trace left it out, used $196,918 of taxable income and added $163.40 of NIIT. This output remains excluded because NIIT inclusion and state income tax paid are unresolved." +us,scenario_120,federal_income_tax_before_refundable_credits,gpt-6.1-sol,reference_engine_defect,taxable_income_or_deductions,False,"It subtracted $7,429 of employer health premiums from wages, giving AGI of $226,985 instead of $232,635, and left out the $163.40 NIIT. Its $38,437.74 equals the 2026 bracket tax on $190,999 instead of $196,918." +us,scenario_120,federal_income_tax_before_refundable_credits,gpt-6.1-terra,reference_engine_defect,taxable_income_or_deductions,False,"It submitted $40,182 without a breakdown of AGI, taxable income or NIIT. That is $160.18 above the frozen, ungraded reference. Its final amount does not establish its refund or NIIT treatment." +us,scenario_120,federal_income_tax_before_refundable_credits,grok-4.3,reference_engine_defect,taxable_income_or_deductions,False,"It showed no computation. Its $39,250 is about $772 below the frozen $40,021.82. This output is excluded, so that difference is ungraded." +us,scenario_120,federal_income_tax_before_refundable_credits,grok-4.5,reference_engine_defect,taxable_income_or_deductions,False,"It applied post-sunset rules: a $5,427 personal exemption, $2,966 of miscellaneous employee-expense deductions, full mortgage interest and pre-TCJA brackets. OBBBA kept the TCJA brackets, permanently disallowed miscellaneous deductions and the exemption, and kept the $750,000 mortgage limit." +us,scenario_120,federal_income_tax_before_refundable_credits,grok-4.6,reference_engine_defect,taxable_income_or_deductions,False,"It assumed TCJA expired, so it brought back a $5,437 personal exemption and the 15%/25%/28% brackets. OBBBA made the 10/12/22/24% brackets and the zero exemption permanent. Its $38,146 of itemized deductions exceeds $35,717 in the frozen trace; this output is excluded and the frozen amount is ungraded." +us,scenario_120,federal_income_tax_before_refundable_credits,grok-4.7,reference_engine_defect,taxable_income_or_deductions,False,"It used $15,371 of SALT and the full $20,164 of charity without the 0.5% floor, producing $194,321 of taxable income. The frozen trace used $13,908 of SALT and $19,001 of charity. Its NIIT used a $1,853 base. This output remains excluded because NIIT inclusion and state income tax paid are unresolved." +us,scenario_120,federal_income_tax_before_refundable_credits,grok-build-0.1,reference_engine_defect,taxable_income_or_deductions,False,"It applied post-TCJA-expiration brackets and a $2,966 miscellaneous deduction for employee expenses above a 2% floor. OBBBA kept the TCJA brackets and permanently disallowed those deductions. It also took the full $3,744 of mortgage interest instead of $2,808 and left out NIIT." +us,scenario_120,federal_income_tax_before_refundable_credits,inkling,reference_engine_defect,taxable_income_or_deductions,False,"It claimed a $2,966 miscellaneous deduction for unreimbursed employee expenses, which OBBBA permanently disallows. It also skipped the 0.5% charitable floor and used $14,212 of SALT, producing $194,235 of taxable income. Its $163 NIIT matches the rounded NIIT amount in the frozen trace, and it included the $1,750 refund in AGI. This output remains excluded because NIIT inclusion and state income tax paid are unresolved." +us,scenario_120,federal_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"It returned no value or explanation for federal_income_tax_before_refundable_credits, so there was nothing to score against $40,021.82." +us,scenario_120,federal_income_tax_before_refundable_credits,kimi-k3,parse_contract_failure,missing_output,False,"It returned no value or explanation for federal_income_tax_before_refundable_credits, so there was nothing to score against $40,021.82." +us,scenario_120,federal_income_tax_before_refundable_credits,minimax-m3,reference_engine_defect,taxable_income_or_deductions,False,"It reported $0 with no reasoning. The frozen trace used AGI of $232,635 and tax of $40,021.82. This output is excluded, so the frozen comparison is ungraded." +us,scenario_120,federal_income_tax_before_refundable_credits,muse-spark-1.3,reference_engine_defect,taxable_income_or_deductions,False,"It took the full $3,744 of mortgage interest instead of $2,808 under the $750,000 debt limit. It also deducted the full $20,164 of charity without the 0.5% floor, put the $1,750 refund into AGI and left out the $163.40 NIIT." +us,scenario_120,federal_income_tax_before_refundable_credits,muse-wonder,reference_engine_defect,taxable_income_or_deductions,False,"It itemized about $23,800 and used about $211,000 of taxable income. The frozen trace used $35,717 of itemized deductions, $196,918 of taxable income and $163.40 of NIIT. This output remains excluded because state income tax paid and NIIT inclusion are unresolved." +us,scenario_120,federal_income_tax_before_refundable_credits,ox-alpha,reference_engine_defect,taxable_income_or_deductions,False,"It included the $1,750 refund, used no IRA deduction and deducted $3,744 of mortgage interest, producing $197,685 of taxable income. Its IRA treatment agrees with the adjudication, which identified the frozen trace's deduction as an engine defect. Its $40,042 is $20.18 above the frozen reference; this output remains excluded because NIIT inclusion and state income tax paid are unresolved." +us,scenario_120,federal_income_tax_before_refundable_credits,qwen-3.7-max,reference_engine_defect,taxable_income_or_deductions,False,"It used an $18,525 standard deduction, did not subtract the $617 401(k) deferral and used the 2025 bracket threshold of $103,350. The frozen trace itemized $35,717 and included $163.40 of NIIT. This output remains excluded because NIIT inclusion and state income tax paid are unresolved." +us,scenario_120,federal_income_tax_before_refundable_credits,qwen3.8-max,reference_engine_defect,taxable_income_or_deductions,False,"It treated a single filer as married filing separately and counted the $6,147 tax-exempt pension as taxable. It also deducted the full $20,164 of charity on top of the standard deduction, exceeding the $1,000 limit for non-itemizers, and subtracted $750 of retirement credit even though its income eliminates the elderly or disabled credit. Its $48,557 does not even match its own $45,287 minus $750." us,scenario_120,federal_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. us,scenario_120,federal_refundable_credits,kimi-k3,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. us,scenario_120,free_school_meals_eligible,kimi-k3,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. @@ -10264,56 +10526,57 @@ us,scenario_120,self_employment_tax,kimi-k2.6,parse_contract_failure,missing_out us,scenario_120,self_employment_tax,kimi-k3,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. us,scenario_120,snap,kimi-k3,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. us,scenario_120,ssi,kimi-k3,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. -us,scenario_120,state_income_tax_before_refundable_credits,claude-fable-5,llm_error,state_local_rule,False,"The model never computed the Social Security subtraction as $25,140 (taxable benefits minus 25% of gross benefits). It also added back the $2,852 of tax-exempt interest, which is not part of the CT base, and estimated taxable income loosely at about $205,000. It then gave a rounded $12,130 without itemizing the $250 phase-out add-back or the $250 and $180 recaptures." -us,scenario_120,state_income_tax_before_refundable_credits,claude-fable-5.1,llm_error,state_local_rule,False,"The model correctly subtracted the $25,140 Social Security adjustment but did not subtract the $1,750.24 state tax refund, so CT AGI came out at $209,274 instead of $207,524. It also included only $430 of add-backs ($250 phase-out plus $180 recapture) and missed the separate $250 low-tax recapture, for a total of $680." -us,scenario_120,state_income_tax_before_refundable_credits,claude-haiku-4.5,llm_error,state_local_rule,False,"The model invented a Connecticut deduction for federal income tax paid and an over-65 deduction, then applied federal itemized deductions to wipe out the tax. Connecticut has none of these. CT taxable income is $207,523.97 and the tax is $11,919.06, not $0." -us,scenario_120,state_income_tax_before_refundable_credits,claude-haiku-5.5,llm_error,state_local_rule,False,"The model gave no derivation. The correct path is CT AGI of $207,523.97 (federal AGI less the $25,140 Social Security adjustment and the $1,750.24 refund), graduated tax of $11,239.06, and $680 of phase-out and recapture add-backs. Its $7,000 understates the tax by nearly $5,000, consistent with heavily excluding income or using effective rates far below the schedule." -us,scenario_120,state_income_tax_before_refundable_credits,claude-opus-4.7,llm_error,state_local_rule,False,"The model assumed Connecticut gives no Social Security subtraction above $75k. In fact, high-income filers subtract taxable benefits minus 25% of gross benefits, which here is $25,140. It also added $2,852 of tax-exempt interest and skipped the refund subtraction, giving CT AGI of $236,883. It then cut its own $13,247 bracket result to $11,890 with no stated basis." -us,scenario_120,state_income_tax_before_refundable_credits,claude-opus-4.8,llm_error,state_local_rule,False,"The model used the pre-2024 3% and 5% bottom rates and an estimated taxable income of about $200,000 instead of $207,523.97. It reported $9,970, which is below even the bracket math it described. It also left out the $680 of phase-out and recapture add-backs." -us,scenario_120,state_income_tax_before_refundable_credits,claude-opus-5,llm_error,state_local_rule,False,"The model's base of about $198,800 implies it subtracted almost all federally taxable Social Security, when only $25,140 is subtractable. It also said the rates run only from 2% to 5.5%, which ignores the 6% and 6.5% brackets that apply up to $207,524. Its recapture was understated." -us,scenario_120,state_income_tax_before_refundable_credits,claude-opus-5.5,llm_error,state_local_rule,False,"The model got CT AGI (about $207,495) and graduated tax (about $11,237) right, but added only $430 ($250 phase-out plus $180 recapture). It missed the separate $250 low-tax recapture, which brings the add-backs to $680 and the tax to $11,919.06." -us,scenario_120,state_income_tax_before_refundable_credits,claude-sonnet-4.6,llm_error,state_local_rule,False,"The model concluded there is no Social Security subtraction above $100k AGI. Connecticut still limits CT-taxable benefits to 25% for high earners, giving a $25,140 subtraction. The model also skipped the $1,750.24 refund subtraction, taxed the full $234,414, and left out the $680 in add-backs." -us,scenario_120,state_income_tax_before_refundable_credits,claude-sonnet-5,llm_error,state_local_rule,False,"The model estimated CT AGI near $198,000 and then reported $7,200. That is thousands below what the graduated schedule gives even on its own base (about $10,900). The correct CT AGI is $207,523.97, after the $25,140 Social Security adjustment and the refund subtraction, and the $680 in add-backs also apply." -us,scenario_120,state_income_tax_before_refundable_credits,claude-sonnet-5.5,llm_error,state_local_rule,False,"The model took the 25%-taxable Social Security adjustment but did not subtract the $1,750.24 state tax refund, so CT AGI came out at $209,891. Its only add-back was a $180 recapture. It missed the $250 phase-out add-back and the $250 low-tax recapture." -us,scenario_120,state_income_tax_before_refundable_credits,deepseek-v4-flash-0731,llm_error,state_local_rule,False,"The model subtracted all $35,615 of taxable Social Security instead of $25,140, added $2,852 of tax-exempt interest, and skipped the refund subtraction. It then took a $15,000 personal exemption, which is fully phased out at this income. It also left out the $680 in add-backs." -us,scenario_120,state_income_tax_before_refundable_credits,deepseek-v4-pro,llm_error,state_local_rule,False,"The model exempted Social Security in full, putting CT AGI at $191,370 instead of $207,524. It then subtracted a $1,549 personal tax credit, which is fully phased out at this income. It also left out the $680 in add-backs." -us,scenario_120,state_income_tax_before_refundable_credits,deepseek-v4-pro-0813,llm_error,state_local_rule,False,"The model subtracted only the state tax refund and missed the $25,140 Social Security adjustment. Its $13,173.16 equals the pre-2024 3% and 5% bottom-bracket rates applied to $232,664, with no add-backs." -us,scenario_120,state_income_tax_before_refundable_credits,deepseek-v4.1-flash,llm_error,state_local_rule,False,"The model subtracted all $35,615 of taxable Social Security instead of $25,140, which pushed CT AGI down to $197,049. It also used the outdated 3% and 5% bottom rates and left out the $680 in add-backs." -us,scenario_120,state_income_tax_before_refundable_credits,gemini-3-flash-preview,llm_error,state_local_rule,False,"The model subtracted 25% of taxable Social Security ($8,904), which reverses the rule. The correct subtraction is taxable benefits minus 25% of gross benefits, or $25,140. That error inflated CT AGI to $223,731 instead of $207,524." -us,scenario_120,state_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,state_local_rule,False,"The model gave no derivation. The correct path is CT AGI of $207,523.97 after the $25,140 Social Security adjustment and refund subtraction, graduated tax of $11,239.06, and $680 of add-backs. Its $7,800 is about $4,100 short, consistent with excluding far too much income or using effective rates well below the schedule." -us,scenario_120,state_income_tax_before_refundable_credits,gemini-3.1-pro-preview,llm_error,state_local_rule,False,"The model taxed federal AGI with no Social Security subtraction, missing the $25,140 adjustment that keeps CT-taxable benefits at 25% for high earners. It also skipped the $1,750.24 refund subtraction, so the tax came out about $1,350 too high." -us,scenario_120,state_income_tax_before_refundable_credits,gemini-3.5-flash,llm_error,state_local_rule,False,"The model understated federal AGI ($225,235 instead of $234,414) and over-subtracted Social Security ($26,711 instead of $25,140), so CT AGI came out at $198,524. It added only $150 instead of the $680 in phase-out and recapture add-backs." -us,scenario_120,state_income_tax_before_refundable_credits,gemini-3.5-flash-lite,llm_error,state_local_rule,False,"The model gave no derivation. Graduated tax on $207,523.97 is $11,239.06, and the $680 in add-backs brings it to $11,919.06. Its $11,770 is $149 short, which matches a correct base with part of the $250 phase-out and $250 plus $180 recapture add-backs left out." -us,scenario_120,state_income_tax_before_refundable_credits,gemini-3.6-flash,llm_error,state_local_rule,False,"The model's CT taxable income of $212,320 is about $4,800 too high because it did not fully subtract the refund and Social Security adjustments ($26,890 total). It also added only $410 instead of $680 in phase-out and recapture amounts." -us,scenario_120,state_income_tax_before_refundable_credits,gemini-3.7-flash,llm_error,state_local_rule,False,"The model gave no derivation. Its $13,125 is about what the current schedule gives on unreduced federal AGI of about $234k, which means it skipped the $25,140 Social Security adjustment and the $1,750.24 refund subtraction that bring CT AGI down to $207,523.97." -us,scenario_120,state_income_tax_before_refundable_credits,gemini-3.8-flash,llm_error,state_local_rule,False,"The model gave no derivation. Its $9,706.75 is about $2,200 short of $11,919.06, which corresponds to a CT base well below $207,523.97. That points to excluding far more Social Security than the $25,140 adjustment allows and leaving out the $680 in add-backs." -us,scenario_120,state_income_tax_before_refundable_credits,gemini-4-argon,llm_error,state_local_rule,False,"The model treated the Social Security exemption as 75% of benefits ($31,425). The correct amount is federally taxable benefits minus 25% of gross benefits, or $25,140. Over-subtracting cut CT AGI to about $201,000 and the tax to $11,520." -us,scenario_120,state_income_tax_before_refundable_credits,glm-5.2,llm_error,state_local_rule,False,"The model left Social Security out of income entirely, when only $25,140 of the taxable portion is subtractable. It also applied a $15,000 'standard deduction' that Connecticut does not have, took a $200 property tax credit that is phased out at this income, and omitted the 6.5% bracket and the $680 in add-backs." -us,scenario_120,state_income_tax_before_refundable_credits,glm-5.3,llm_error,state_local_rule,False,"The model subtracted all $35,615 of taxable Social Security instead of $25,140. It then applied a flat 4.5% to $197,049 instead of the graduated 2%/4.5%/5.5%/6%/6.5% schedule, and left out the $680 in add-backs." -us,scenario_120,state_income_tax_before_refundable_credits,gpt-5.4-mini,llm_error,state_local_rule,False,"The model gave no usable derivation. The correct path is CT AGI of $207,523.97, graduated tax of $11,239.06, and $680 in add-backs, for $11,919.06. Its $4,414 understates the tax by about 63%, consistent with treating most income as excluded or using a far lower effective rate." -us,scenario_120,state_income_tax_before_refundable_credits,gpt-5.4-nano,llm_error,state_local_rule,False,"The model said it applied itemized deductions, but Connecticut allows none and taxes CT AGI of $207,523.97 directly. Its $7,929 is about $4,000 short of the $11,919.06 that the graduated rates and add-backs produce." -us,scenario_120,state_income_tax_before_refundable_credits,gpt-5.5,llm_error,state_local_rule,False,"The model added $2,852 of tax-exempt interest, which is not part of the CT base. It also computed the Social Security subtraction as 75% of taxable benefits ($26,711) instead of taxable benefits minus 25% of gross benefits ($25,140). That made CT income $208,805 instead of $207,524. Its $680 of add-backs was correct." -us,scenario_120,state_income_tax_before_refundable_credits,gpt-5.6-luna,llm_error,state_local_rule,False,"The model taxed about $235,031 with no Social Security or refund subtractions, missing $26,890.23 in CT subtractions. It also overstated the high-income recapture, landing about $2,350 above the correct tax." -us,scenario_120,state_income_tax_before_refundable_credits,gpt-5.6-sol,llm_error,state_local_rule,False,"The model applied the schedule to about $234,000, which is unreduced federal AGI. It skipped the $25,140 Social Security adjustment and the $1,750.24 refund subtraction that bring CT AGI to $207,523.97, and it overstated the recapture." -us,scenario_120,state_income_tax_before_refundable_credits,gpt-5.6-terra,llm_error,state_local_rule,False,"The model claimed no Social Security relief applies and used CT AGI of $234,414. Connecticut still subtracts $25,140, the taxable benefits above 25% of gross benefits. Its $10,895 is also below the schedule tax on its own stated base, and it left out the $680 in add-backs." -us,scenario_120,state_income_tax_before_refundable_credits,gpt-6-astra,llm_error,state_local_rule,False,"The model over-subtracted Social Security by about $32,600 instead of $25,140, which gave taxable income of $200,095 instead of $207,523.97. It also included only $590 of phase-out and recapture instead of $680." -us,scenario_120,state_income_tax_before_refundable_credits,gpt-6-luna,llm_error,state_local_rule,False,"The model taxed the full $234,414 of federal AGI with no $25,140 Social Security adjustment and no refund subtraction. It also applied an inflated recapture, landing about $3,300 too high." -us,scenario_120,state_income_tax_before_refundable_credits,gpt-6-sol,llm_error,state_local_rule,False,"The model skipped the $25,140 Social Security adjustment. Its $13,286.91 equals the pre-2024 3% and 5% bottom-bracket rates applied to unreduced federal AGI of $234,414. It left out the phase-out and recapture add-backs." -us,scenario_120,state_income_tax_before_refundable_credits,gpt-6.1-sol,llm_error,state_local_rule,False,"The model over-subtracted Social Security, which gave taxable income of $200,095 instead of $207,523.97. Its add-backs were $500 phase-out plus $90 recapture, when the correct amounts are $250 + $250 + $180 = $680." -us,scenario_120,state_income_tax_before_refundable_credits,grok-4.3,llm_error,state_local_rule,False,"The model gave no derivation. The correct path is CT AGI of $207,523.97 (after the $25,140 Social Security adjustment and refund subtraction), graduated tax of $11,239.06, and $680 in add-backs. Its $7,850 is about $4,000 short, consistent with excluding far too much income." -us,scenario_120,state_income_tax_before_refundable_credits,grok-4.5,llm_error,state_local_rule,False,"The model subtracted all $35,615 of taxable Social Security instead of $25,140, which made CT AGI $197,049 and kept income out of the 6.5% bracket. It also left out the $250 phase-out add-back and the $250 and $180 recaptures." -us,scenario_120,state_income_tax_before_refundable_credits,grok-4.6,llm_error,state_local_rule,False,"The model subtracted all taxable Social Security and took a 100% pension exemption. Neither is available at this income: only $25,140 of Social Security is subtractable and the pension exemption is phased out. That cut CT AGI to $166,833. It also used the old 3% and 5% rates." -us,scenario_120,state_income_tax_before_refundable_credits,grok-4.7,llm_error,state_local_rule,False,"The model added $2,852 of tax-exempt interest and made no Social Security or refund subtractions, giving CT AGI of $235,516 instead of $207,523.97. It also used an $11,050 base on the first $200k, which comes from the old 3% and 5% rates, and left out the add-backs." -us,scenario_120,state_income_tax_before_refundable_credits,grok-build-0.1,llm_error,state_local_rule,False,"The model subtracted all $35,615 of taxable Social Security instead of $25,140, added $2,852 of tax-exempt interest, and skipped the refund subtraction. It applied the pre-2024 3% and 5% rates and left out the $680 in add-backs." -us,scenario_120,state_income_tax_before_refundable_credits,inkling,llm_error,state_local_rule,False,"The model taxed $234,385 with no $25,140 Social Security adjustment or refund subtraction. It then took a $300 property tax credit, which is fully phased out at CT AGI above $207k, and left out the $680 in add-backs." -us,scenario_120,state_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"No value was submitted for state_income_tax_before_refundable_credits, so there is no answer to score against $11,919.06." -us,scenario_120,state_income_tax_before_refundable_credits,kimi-k3,parse_contract_failure,missing_output,False,"No value was submitted for state_income_tax_before_refundable_credits, so there is no answer to score against $11,919.06." -us,scenario_120,state_income_tax_before_refundable_credits,minimax-m3,llm_error,state_local_rule,False,"The model returned $0 with no reasoning. The household has CT AGI of $207,523.97 with no available exemption or nonrefundable credit, so the graduated rates plus $680 in add-backs give $11,919.06." -us,scenario_120,state_income_tax_before_refundable_credits,muse-spark-1.3,llm_error,state_local_rule,False,"The model applied no Social Security or refund subtraction, so taxable income was about $233k instead of $207,523.97. It also used the outdated 3% bottom rate." -us,scenario_120,state_income_tax_before_refundable_credits,muse-wonder,llm_error,state_local_rule,False,"The model's base of about $208,000 after the partial Social Security adjustment was close, but $11,300 is essentially just the graduated tax. It left out nearly all of the $680 in add-backs: the $250 phase-out, the $250 low-tax recapture and the $180 middle-tax recapture." -us,scenario_120,state_income_tax_before_refundable_credits,ox-alpha,llm_error,state_local_rule,False,"The model deducted charitable giving as an itemized deduction, which Connecticut does not allow. It also claimed the Social Security subtraction phases out to zero, when $25,140 is still subtractable, and it skipped the $1,750.24 refund subtraction and the $680 in add-backs." -us,scenario_120,state_income_tax_before_refundable_credits,qwen-3.7-max,llm_error,state_local_rule,False,"The model left taxable Social Security out of federal AGI and then subtracted the full $41,900 again. It also subtracted tax-exempt pension income that was never in AGI and applied a $15,000 personal exemption that is phased out, cutting CT AGI to about $151,825 instead of $207,523.97. It used the old 3% and 5% rates on top of that." -us,scenario_120,state_income_tax_before_refundable_credits,qwen3.8-max,llm_error,state_local_rule,False,"The model understated taxable income at $202,564 instead of $207,523.97. It then subtracted a $500 property tax credit, which is fully phased out at this income, so nonrefundable credits are $0 and the tax stays at $11,919.06." +us,scenario_120,state_income_tax_before_refundable_credits,claude-fable-5,llm_error,taxable_income_or_deductions,False,"It never worked out the CT Social Security subtraction (taxable SS minus 25% of benefits = $25,140) and added back $2,852 of tax-exempt interest, which is not a CT addition here. It then gave an unanchored rate estimate. The correct base is $207,524, which yields $11,239 of graduated tax plus $680 of add-backs; its $12,130 is $211 too high." +us,scenario_120,state_income_tax_before_refundable_credits,claude-fable-5.1,llm_error,thresholds_rates,False,"It applied the $25,140 Social Security adjustment correctly but did not subtract the $1,750 state tax refund, leaving CT AGI at $209,274 instead of $207,524. It also added only $430 ($250 phase-out + $180 recapture) and left out the separate $250 low-tax recapture, so its add-backs total $430 instead of $680." +us,scenario_120,state_income_tax_before_refundable_credits,claude-haiku-4.5,llm_error,state_local_rule,False,"It invented a CT deduction for federal income tax paid and an over-65 deduction, and also applied federal itemized deductions. Connecticut has none of these and taxes the $207,524 of CT AGI directly once the personal exemption phases out. Its $0 ignores $11,239 of graduated tax plus $680 of add-backs." +us,scenario_120,state_income_tax_before_refundable_credits,claude-haiku-5.5,llm_error,other,False,"It gave no derivation. The correct figure is $11,239 of graduated tax on $207,524 of CT taxable income plus $680 of phase-out and recapture add-backs. Its $7,000 fits an assumption of large exemptions or credits, all of which are fully phased out at this income." +us,scenario_120,state_income_tax_before_refundable_credits,claude-opus-4.7,llm_error,taxable_income_or_deductions,False,"It denied any Social Security subtraction, although CT caps taxable benefits at 25% for single filers over $75,000 (a $25,140 subtraction). It also added back $2,852 of tax-exempt interest and skipped the $1,750 refund subtraction, inflating CT AGI to $236,883. It then used a 3% first bracket and cut its $13,247 subtotal to $11,890 with no stated basis, instead of taxing $207,524 and adding $680." +us,scenario_120,state_income_tax_before_refundable_credits,claude-opus-4.8,llm_error,thresholds_rates,False,"It used the pre-2024 3% and 5% rates for the first two brackets. It also took an unexplained ~$10,000 off its ~$210k CT AGI, though no CT deduction remains once the personal exemption is phased out. Its $9,970 is below even the plain graduated tax on its own $200k base and leaves out the $680 of add-backs." +us,scenario_120,state_income_tax_before_refundable_credits,claude-opus-5,llm_error,thresholds_rates,False,"It said CT rates run only from 2% to 5.5%, leaving out the 6% bracket ($100k–$200k) and the 6.5% bracket above $200k. It also put CT taxable income at ~$198,800 instead of $207,524 (federal AGI minus the $25,140 SS adjustment and $1,750 refund). Its $9,450 is below the $11,239 graduated tax and omits the $680 of add-backs." +us,scenario_120,state_income_tax_before_refundable_credits,claude-opus-5.5,llm_error,thresholds_rates,False,"It got CT AGI ($207,495) and graduated tax ($11,237) essentially right but added only $250 for the 2% bracket phase-out plus $180 of recapture. It left out the separate $250 low-tax recapture, so add-backs total $430 instead of $680 and the answer is $252 short." +us,scenario_120,state_income_tax_before_refundable_credits,claude-sonnet-4.6,llm_error,taxable_income_or_deductions,False,"It concluded that no Social Security subtraction applies above $100,000. In fact CT caps taxable benefits at 25% for higher-income single filers, which gives a $25,140 subtraction. It also skipped the $1,750 refund subtraction, so it taxed $234,414 instead of $207,524, and it left out the $250 phase-out add-back and $430 of recapture." +us,scenario_120,state_income_tax_before_refundable_credits,claude-sonnet-5,llm_error,thresholds_rates,False,"It never settled the Social Security subtraction and claimed the personal exemption and personal credit lower liability, though both are fully phased out at this income. Even on its own ~$198,000 base the CT schedule gives about $10,600, so $7,200 reflects misapplied brackets. The correct result is $11,239 on $207,524 plus $680 of add-backs." +us,scenario_120,state_income_tax_before_refundable_credits,claude-sonnet-5.5,llm_error,thresholds_rates,False,"It overstated CT AGI at $209,891 because it did not fully apply the $1,750 state refund subtraction alongside the $25,140 SS adjustment; the correct CT AGI is $207,524. It added only $180 of recapture and left out the $250 2% bracket phase-out add-back and the $250 low-tax recapture, so add-backs total $180 instead of $680." +us,scenario_120,state_income_tax_before_refundable_credits,deepseek-v4-flash-0731,llm_error,taxable_income_or_deductions,False,"It subtracted all $35,615 of taxable Social Security, although above $75,000 CT subtracts only taxable SS minus 25% of benefits ($25,140). It also added back $2,852 of tax-exempt interest, applied a $15,000 personal exemption that is fully phased out at this income, and left out the $680 of phase-out and recapture add-backs." +us,scenario_120,state_income_tax_before_refundable_credits,deepseek-v4-pro,llm_error,taxable_income_or_deductions,False,"It exempted Social Security entirely instead of applying the $25,140 adjustment, which leaves 25% of benefits taxable. It then subtracted a $1,549 personal tax credit that is fully phased out at this CT AGI, and it left out the $680 of 2% bracket phase-out and recapture add-backs." +us,scenario_120,state_income_tax_before_refundable_credits,deepseek-v4-pro-0813,llm_error,taxable_income_or_deductions,False,"It subtracted the state refund but left out the $25,140 Social Security adjustment, so it taxed $232,664 instead of $207,524. That pushes $25,140 of extra income into the 6.5% bracket and overstates tax by about $1,254." +us,scenario_120,state_income_tax_before_refundable_credits,deepseek-v4.1-flash,llm_error,taxable_income_or_deductions,False,"It subtracted all $35,615 of taxable Social Security instead of $25,140. Above the $75,000 single threshold, CT keeps 25% of benefits ($10,475) taxable, so CT AGI is $207,524, not $197,049. It also used the pre-2024 3%/5% rates and left out the $680 of add-backs." +us,scenario_120,state_income_tax_before_refundable_credits,gemini-3-flash-preview,llm_error,taxable_income_or_deductions,False,"It inverted the CT Social Security rule and subtracted only 25% of taxable SS ($8,904). The correct subtraction is the amount by which taxable SS exceeds 25% of benefits ($35,615 − $10,475 = $25,140), so CT AGI was overstated at $223,731 instead of $207,524." +us,scenario_120,state_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,other,False,"It gave no derivation. The correct computation taxes $207,524 of CT taxable income at 2%/4.5%/5.5%/6%/6.5% ($11,239) and adds $680 of phase-out and recapture. Its $7,800 fits an assumption of large exemptions or a much smaller base, and every such relief is fully phased out at this income." +us,scenario_120,state_income_tax_before_refundable_credits,gemini-3.1-pro-preview,llm_error,taxable_income_or_deductions,False,"It ruled out any Social Security subtraction because of high income. CT still subtracts $25,140 for single filers above $75,000, because taxable benefits are capped at 25% of benefits. It also skipped the $1,750 refund subtraction and taxed roughly $234k instead of $207,524." +us,scenario_120,state_income_tax_before_refundable_credits,gemini-3.5-flash,llm_error,taxable_income_or_deductions,False,"It understated federal AGI at $225,235 (the correct figure is $234,414) and subtracted 75% of taxable SS ($26,711) instead of taxable SS minus 25% of benefits ($25,140), giving CT AGI of $198,524 instead of $207,524. Its $10,961 base tax also uses the pre-2024 3%/5% rates, and its phase-out and recapture add-backs total only $150 of the required $680." +us,scenario_120,state_income_tax_before_refundable_credits,gemini-3.5-flash-lite,llm_error,thresholds_rates,False,"It gave no derivation. Graduated tax on the correct $207,524 base is $11,239, and the full $680 of add-backs ($250 phase-out + $250 low-tax + $180 middle-tax recapture) brings it to $11,919. Its $11,770 is $149 short, which fits counting only part of those add-backs." +us,scenario_120,state_income_tax_before_refundable_credits,gemini-3.6-flash,llm_error,taxable_income_or_deductions,False,"Its CT taxable income of $212,320 is $4,796 above the correct $207,524 because it understated the CT subtractions; the $25,140 SS adjustment plus the $1,750 refund total $26,890. Its implied add-backs of $660 are also $20 short of $680." +us,scenario_120,state_income_tax_before_refundable_credits,gemini-3.7-flash,llm_error,taxable_income_or_deductions,False,"It gave no derivation. Its $13,125 is $1,206 above the correct figure, which matches taxing about $18,500 too much income at the 6.5% marginal rate. That fits skipping most of the $26,890 of CT subtractions (the $25,140 SS adjustment plus the $1,750 refund)." +us,scenario_120,state_income_tax_before_refundable_credits,gemini-3.8-flash,llm_error,other,False,"It gave no derivation. Its $9,706.75 is more than $2,200 below the correct figure, which fits subtracting all Social Security or applying a phased-out exemption and dropping the $680 of add-backs. The correct figure is $11,239 of graduated tax on $207,524 plus $680." +us,scenario_120,state_income_tax_before_refundable_credits,gemini-4-argon,llm_error,taxable_income_or_deductions,False,"It treated the CT rule as a 75% exemption of gross benefits ($31,425). The correct subtraction is taxable SS minus 25% of benefits ($35,615 − $10,475 = $25,140). This understated CT AGI by about $6,285, and its total came out $399 short." +us,scenario_120,state_income_tax_before_refundable_credits,glm-5.2,llm_error,state_local_rule,False,"It fully exempted Social Security instead of applying the $25,140 adjustment and subtracted a $15,000 'standard deduction', which Connecticut does not have. It also took a $200 property tax credit that is fully phased out at this AGI and left out the $680 of phase-out and recapture add-backs." +us,scenario_120,state_income_tax_before_refundable_credits,glm-5.3,llm_error,thresholds_rates,False,"It subtracted all $35,615 of taxable SS instead of $25,140, then applied a flat 4.5% rate to $197,049. The correct method uses CT's graduated 2%/4.5%/5.5%/6%/6.5% brackets on $207,524 and adds $680 of phase-out and recapture." +us,scenario_120,state_income_tax_before_refundable_credits,gpt-5.4-mini,llm_error,other,False,"It gave no derivation. Its $4,414 is less than 40% of the correct graduated tax, which is $11,239 on $207,524 of CT taxable income plus $680 of add-backs. That fits applying large deductions or credits that Connecticut does not allow at this income." +us,scenario_120,state_income_tax_before_refundable_credits,gpt-5.4-nano,llm_error,state_local_rule,False,"It cited itemized deductions in its CT calculation, but Connecticut allows none and taxes CT AGI directly once the personal exemption phases out. Its $7,929 is far below the $11,239 of graduated tax on $207,524 plus $680 of add-backs." +us,scenario_120,state_income_tax_before_refundable_credits,gpt-5.5,llm_error,taxable_income_or_deductions,False,"It got the $680 of add-backs right. However, it added back $2,852 of tax-exempt interest, which is not a CT addition in this computation, and subtracted 75% of taxable SS ($26,711) instead of taxable SS minus 25% of benefits ($25,140). That produced $208,805 instead of $207,524 and $83 too much tax." +us,scenario_120,state_income_tax_before_refundable_credits,gpt-5.6-luna,llm_error,taxable_income_or_deductions,False,"It taxed about $235,031 with no Social Security subtraction and no refund subtraction, leaving out the $25,140 SS adjustment and the $1,750 refund. Its implied phase-out and recapture add-backs exceed the required $680, and its final answer is $2,348 too high." +us,scenario_120,state_income_tax_before_refundable_credits,gpt-5.6-sol,llm_error,taxable_income_or_deductions,False,"It applied the schedule to about $234,000 of CT AGI and left out the $25,140 Social Security adjustment (CT caps taxable benefits at 25% for single filers over $75,000) and the $1,750 refund subtraction. That puts about $26,900 of extra income in the 6.5% bracket." +us,scenario_120,state_income_tax_before_refundable_credits,gpt-5.6-terra,llm_error,taxable_income_or_deductions,False,"It denied any Social Security relief and taxed $234,414, leaving out the $25,140 SS adjustment and the $1,750 refund subtraction. Its $10,895 is also below the graduated tax on its own base, so neither the base nor the schedule matches the correct $207,524 → $11,239 + $680." +us,scenario_120,state_income_tax_before_refundable_credits,gpt-6-astra,llm_error,taxable_income_or_deductions,False,"Its CT taxable income of $200,095 is exactly $7,429 below the correct $207,524, which equals the employer-sponsored insurance premiums. It treated them as an extra wage exclusion, but the $165,597 wage input enters AGI reduced only by the $617 traditional 401(k). Its total also implies $590 of add-backs ($500 + $90) instead of $680 ($250 phase-out + $250 low-tax + $180 middle-tax)." +us,scenario_120,state_income_tax_before_refundable_credits,gpt-6-luna,llm_error,taxable_income_or_deductions,False,"It taxed about $234,414 with no Social Security or refund subtraction, leaving out the $25,140 SS adjustment and the $1,750 refund. It also applied about $2,250 in total phase-out and recapture add-backs on top of the graduated tax; the required total is $680." +us,scenario_120,state_income_tax_before_refundable_credits,gpt-6-sol,llm_error,taxable_income_or_deductions,False,"It left out the $25,140 Social Security adjustment. Its $13,286.91 equals the pre-2024 3%/5%/5.5%/6%/6.5% schedule applied to $234,414, with no $680 add-backs. The correct calculation uses 2%/4.5% for the bottom brackets on $207,524 and adds $680." +us,scenario_120,state_income_tax_before_refundable_credits,gpt-6.1-sol,llm_error,taxable_income_or_deductions,False,"Its CT taxable income of $200,095 is exactly $7,429 below the correct $207,524, which matches subtracting the employer-sponsored insurance premiums from wages; AGI uses wages reduced only by the $617 traditional 401(k). It also applied $90 of recapture instead of $180, so add-backs total $590 instead of $680." +us,scenario_120,state_income_tax_before_refundable_credits,gpt-6.1-terra,llm_error,thresholds_rates,False,"It gave no detailed derivation. The correct figure is $11,239 of graduated tax on $207,524 plus $680 of add-backs. Its $11,779 is $140 short, which fits undercounting those add-backs." +us,scenario_120,state_income_tax_before_refundable_credits,grok-4.3,llm_error,other,False,"It gave no derivation. Its $7,850 is about $4,000 below the correct figure, which fits a much smaller base or phased-out exemptions and credits. The correct figure is $11,239 of graduated tax on $207,524 of CT taxable income plus $680 of add-backs." +us,scenario_120,state_income_tax_before_refundable_credits,grok-4.5,llm_error,taxable_income_or_deductions,False,"It subtracted all $35,615 of taxable Social Security instead of $25,140, since CT keeps 25% of benefits taxable for single filers over $75,000. That gave $197,049 instead of $207,524, and it also left out the $680 of 2% bracket phase-out and recapture add-backs." +us,scenario_120,state_income_tax_before_refundable_credits,grok-4.6,llm_error,taxable_income_or_deductions,False,"It subtracted all taxable SS and applied a 100% pension exemption, which is fully phased out at this AGI, bringing CT AGI down to $166,833 instead of $207,524. It also used the pre-2024 3%/5% rates and added only $200 toward the required $680 of phase-out and recapture add-backs." +us,scenario_120,state_income_tax_before_refundable_credits,grok-4.7,llm_error,taxable_income_or_deductions,False,"It left out the $25,140 Social Security adjustment and added back $2,852 of tax-exempt interest, giving CT AGI of $235,516 instead of $207,524. It also used the pre-2024 base ($11,050 on $200k, from the 3%/5% rates) and left out the $680 of add-backs." +us,scenario_120,state_income_tax_before_refundable_credits,grok-build-0.1,llm_error,taxable_income_or_deductions,False,"It subtracted all $35,615 of taxable SS instead of $25,140, added back $2,852 of tax-exempt interest, and skipped the $1,750 refund subtraction. It also applied the pre-2024 3%/5% rates and left out the $680 of phase-out and recapture add-backs." +us,scenario_120,state_income_tax_before_refundable_credits,inkling,llm_error,taxable_income_or_deductions,False,"It taxed $234,385 with neither the $25,140 Social Security adjustment nor the $1,750 refund subtraction. It also subtracted a $300 property tax credit that is fully phased out at this AGI and left out the $680 of add-backs." +us,scenario_120,state_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"It returned no value for state_income_tax_before_refundable_credits and no explanation, so there was no answer to grade. The correct value is $11,919.06." +us,scenario_120,state_income_tax_before_refundable_credits,kimi-k3,parse_contract_failure,missing_output,False,"It returned no value for state_income_tax_before_refundable_credits and no explanation, so there was no answer to grade. The correct value is $11,919.06." +us,scenario_120,state_income_tax_before_refundable_credits,minimax-m3,llm_error,other,False,"It answered $0 with no reasoning, which implies no Connecticut tax at all. CT taxable income is $207,524 after the $25,140 SS adjustment and $1,750 refund subtraction, giving $11,239 of graduated tax plus $680 of add-backs." +us,scenario_120,state_income_tax_before_refundable_credits,muse-spark-1.3,llm_error,taxable_income_or_deductions,False,"It taxed about $234,414 with no Social Security or refund subtraction, leaving out the $25,140 SS adjustment and the $1,750 refund. It also used the pre-2024 3% bottom rate." +us,scenario_120,state_income_tax_before_refundable_credits,muse-wonder,llm_error,thresholds_rates,False,"It placed CT taxable income near the correct $207,524 and applied the graduated brackets correctly. However, it left out the $250 2% bracket phase-out add-back and the $430 of low-tax and middle-tax recapture, so its result is roughly the graduated tax alone." +us,scenario_120,state_income_tax_before_refundable_credits,ox-alpha,llm_error,state_local_rule,False,"It skipped the $25,140 Social Security adjustment and the $1,750 refund subtraction, then invented a CT charitable itemized deduction, which Connecticut does not allow. It also left out the $680 of add-backs. These errors happened to roughly offset, but the base ($218,938) and method do not match the correct $207,524 plus $680." +us,scenario_120,state_income_tax_before_refundable_credits,qwen-3.7-max,llm_error,taxable_income_or_deductions,False,"It left the $35,615 of taxable SS out of federal AGI and then subtracted the full $41,900 of gross benefits again. It also subtracted $6,147 of tax-exempt pension that was never in AGI and applied a $15,000 exemption that is fully phased out at this income, which brought CT taxable income down to $136,825 instead of $207,524." +us,scenario_120,state_income_tax_before_refundable_credits,qwen3.8-max,llm_error,state_local_rule,False,"It used a separate-filer rate schedule instead of the single schedule and put CT taxable income at $202,564 instead of $207,524. It then subtracted a $500 property tax credit, which is capped at $300 and fully phased out at this AGI." us,scenario_120,state_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. us,scenario_120,state_refundable_credits,kimi-k3,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. us,scenario_120,tanf,kimi-k3,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. @@ -10361,39 +10624,40 @@ us,scenario_121,payroll_tax,gemini-3.6-flash,llm_error,payroll_tax_base,False,"T us,scenario_121,payroll_tax,gemini-3.7-flash,llm_error,payroll_tax_base,False,"The model wrongly treated employer-sponsored insurance premiums as automatically reducing the FICA wage base. The full $25,665 is subject to employee Social Security and Medicare tax." us,scenario_121,payroll_tax,gpt-5.4-nano,llm_error,other,False,"The model identified the correct full-wage FICA calculation but submitted $1,911, which does not follow from its own formula. Applying 6.2% and 1.45% to $25,665 produces $1,591.23 and $372.14, totaling $1,963.37; South Carolina adds no employee payroll tax here." us,scenario_121,reduced_price_school_meals_eligible,kimi-k2.6,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. -us,scenario_121,snap,claude-fable-5,llm_error,age_disability,False,"Treated the is_disabled flag as making the household SNAP elderly/disabled, so it waived the gross income test and applied the uncapped excess medical deduction. The head receives no SSI or Social Security disability, so it does not meet the USDA disability definition. The $3,326/mo gross income fails SC's 130% FPL gross limit, which makes SNAP $0, not $3,540." -us,scenario_121,snap,claude-fable-5.1,llm_error,age_disability,False,"Said there was 'no gross income test' because the head is disabled. A generic disability flag with non-SSA disability benefits does not qualify as a USDA elderly/disabled member, so the gross income test applies. $3,326/mo gross income exceeds the ≈$1,700/mo 130% FPL limit, so the benefit is $0, not the $298/mo maximum." -us,scenario_121,snap,claude-opus-4.7,llm_error,age_disability,False,"Correctly saw that $3,326/mo exceeds SC's gross limit, but then said disabled households face only the net test. The head does not meet the USDA disability definition because there is no SSI or Social Security disability receipt. The gross income test therefore disqualifies the household, and SNAP is $0, not $3,168." -us,scenario_121,snap,claude-opus-4.8,llm_error,age_disability,False,"Assumed the disabled household was subject only to the net income test and used the medical deduction to reach a near-maximum benefit. The head is not USDA-disabled because they receive no SSI or Social Security disability, so the gross income test applies. Even its own $3,226/mo gross figure is far above the 130% FPL limit, which gives $0; its $4,860 also exceeds any one-person maximum allotment." -us,scenario_121,snap,claude-opus-5.5,llm_error,age_disability,False,"Applied the disabled-household net-income-only test and the $4,500 elderly/disabled asset limit. The head does not meet the USDA elderly/disabled definition, which requires SSI, Social Security disability, or a similar qualifying program. The household must pass the gross income test, and its ≈$3,326/mo gross income fails it, so SNAP is $0." -us,scenario_121,snap,claude-sonnet-4.6,llm_error,age_disability,False,"Correctly found that $39,909 fails the 130% FPL gross test, then overrode that result by treating the disabled flag as an exemption. The head receives no SSI or Social Security disability, so the household has no USDA-qualifying disabled member and the gross test failure stands. SNAP is $0, not $3,432." -us,scenario_121,snap,claude-sonnet-5,llm_error,age_disability,False,"Acknowledged that $39,909 exceeds the gross limit but applied the elderly/disabled exemption. The head is not USDA-disabled, so the gross income test disqualifies the household, giving SNAP = $0. It also wrongly counted the $8,389 ESI premium and a shelter deduction from a mortgage balance with no listed payment." -us,scenario_121,snap,claude-sonnet-5.5,llm_error,age_disability,False,"Treated the head as a SNAP disabled member, skipped the gross income test, and let the medical deduction zero out net income. Without SSI or Social Security disability receipt, the USDA disability definition is not met. The ≈$3,326/mo gross income fails the 130% FPL limit, so the benefit is $0, not $3,576." -us,scenario_121,snap,deepseek-v4-flash-0731,llm_error,age_disability,False,"Treated the household as SNAP disabled and applied the uncapped medical deduction without checking gross income. The head does not qualify as USDA-disabled because they receive no SSI or Social Security disability. Gross income of $39,909/yr exceeds SC's 130% FPL gross limit, so SNAP is $0, not $3,588." -us,scenario_121,snap,deepseek-v4-pro-0813,llm_error,age_disability,False,"Stated that the disabled household is exempt from the gross income test. That exemption requires a member who is disabled under the USDA definition, such as an SSI or Social Security disability recipient, and this head is not one. Gross income of ≈$3,326/mo fails the gross test, which yields $0, not $3,504." -us,scenario_121,snap,deepseek-v4.1-flash,llm_error,age_disability,False,"Waived the gross income limit because of the disability flag. The head receives no qualifying SSA disability program, so the household is not elderly/disabled for SNAP and the 130% FPL gross limit applies. Gross income of $39,909/yr exceeds that limit, so SNAP is $0, not $3,520.20." -us,scenario_121,snap,gemini-3-flash-preview,llm_error,age_disability,False,"Waived the gross income test for a 'household with a disabled member' and also added an unsupported shelter deduction. The head does not meet the USDA disability definition, which needs SSI or Social Security disability receipt. The $3,325/mo gross income fails the gross limit, so SNAP is $0." -us,scenario_121,snap,gemini-3.1-pro-preview,llm_error,age_disability,False,"Assumed the disabled head exempts the household from the gross income test. The head receives no SSI or Social Security disability, so there is no USDA-qualifying disabled member. Gross income of ≈$3,326/mo exceeds the ≈$1,700/mo limit, which gives $0, not $3,492." -us,scenario_121,snap,gemini-3.5-flash,llm_error,age_disability,False,"Waived the gross income limit based on the generic disability flag. SNAP's elderly/disabled exemption requires a qualifying disability program, which this head does not receive. The household's $39,909/yr gross income therefore fails the gross test, and SNAP is $0." -us,scenario_121,snap,gemini-3.6-flash,llm_error,age_disability,False,"Exempted the head from the gross income test as a disabled individual and applied a $2,865/mo excess medical deduction. The head is not USDA-disabled because they receive no SSI or Social Security disability. The gross income test applies and fails at ≈$3,326/mo, so SNAP is $0, not $3,504." -us,scenario_121,snap,gemini-3.7-flash,llm_error,age_disability,False,"Treated the head as exempt from the gross income test and eligible for the excess medical deduction. Both depend on USDA elderly/disabled status, which requires SSI or Social Security disability receipt, and the head has neither. Gross income of $39,909/yr exceeds the 130% FPL limit, so SNAP is $0." -us,scenario_121,snap,gemini-4-argon,llm_error,age_disability,False,"Noted that income exceeds the 200% FPL BBCE limit but still applied the disabled exemption and the medical deduction. The head does not qualify as a USDA disabled member without SSI or Social Security disability receipt, so the failed gross income test is decisive. SNAP is $0, not $3,456." -us,scenario_121,snap,glm-5.3,llm_error,age_disability,False,"Said the disabled member makes the household exempt from the gross income test. The head receives no SSI or Social Security disability, so the USDA disability definition is not met and the gross test applies. Even its understated $38,709 gross income exceeds the limit, so SNAP is $0." -us,scenario_121,snap,gpt-5.5,llm_error,age_disability,False,"Applied disabled-household treatment, meaning net-income-only eligibility plus the medical deduction, and concluded the maximum $298/mo allotment. The head is not USDA-disabled, so the household must pass the 130% FPL gross test. At ≈$3,326/mo it fails, and SNAP is $0." -us,scenario_121,snap,gpt-5.6-sol,llm_error,age_disability,False,"Let the disabled head deduct medical costs to reach zero net income without applying the gross income test. The head does not meet the USDA elderly/disabled definition, which requires SSI or Social Security disability receipt. Gross income of $39,909/yr fails the gross limit, which yields $0, not $3,576." -us,scenario_121,snap,gpt-5.6-terra,llm_error,age_disability,False,"Treated the head as a SNAP disabled member whose medical expenses zero out net income. Without a qualifying disability program, the head does not count as USDA-disabled, so the gross income test applies. $3,326/mo of gross income fails it, and SNAP is $0." -us,scenario_121,snap,gpt-6-astra,llm_error,age_disability,False,"Applied a $32,180 'disability-related medical deduction' and skipped the gross income test. The head receives no SSI or Social Security disability, so the household is not elderly/disabled for SNAP. The $39,909 gross income exceeds the 130% FPL limit, so SNAP is $0, not $3,549.60." -us,scenario_121,snap,gpt-6-luna,llm_error,age_disability,False,"Relied on medical deductions that are available only to USDA elderly/disabled households, and assumed the gross test did not apply. The head does not meet the USDA disability definition. Gross income of ≈$3,326/mo fails the gross limit, which makes SNAP $0, not $3,576." -us,scenario_121,snap,gpt-6-sol,llm_error,age_disability,False,"Treated the head as SNAP disabled, so medical expenses zeroed out net income and the gross income test was ignored. The head receives no SSI or Social Security disability and is not USDA-disabled. The $39,909/yr gross income fails the 130% FPL gross limit, so SNAP is $0." -us,scenario_121,snap,gpt-6.1-sol,llm_error,age_disability,False,"Stated that 'disability permits the net-income eligibility test.' That exemption applies only to members disabled under the USDA definition, such as SSI or Social Security disability recipients, and this head is not one. The gross income test applies and is failed at $39,909/yr, so SNAP is $0, not $3,549.60." -us,scenario_121,snap,grok-4.6,llm_error,age_disability,False,"Said a one-person disabled unit skips the gross income test. The head does not meet the USDA elderly/disabled definition because they receive no SSI or Social Security disability. Gross income of ≈$3,326/mo exceeds the 130% FPL limit, so SNAP is $0, not $3,504." -us,scenario_121,snap,grok-4.7,llm_error,age_disability,False,"Waived the gross income test for a disabled unit and applied a $31,780 medical deduction. The head is not USDA-disabled because there is no SSI or Social Security disability receipt, so the gross test governs. $39,909/yr exceeds the gross limit, which gives $0, not $3,429.60." -us,scenario_121,snap,grok-build-0.1,llm_error,age_disability,False,"Applied only the net income test because the head is disabled. The SNAP gross-test exemption requires a USDA-qualifying disabled member, and this head receives neither SSI nor Social Security disability. Gross income of ≈$3,326/mo fails the 130% FPL limit, so SNAP is $0, not $3,600." -us,scenario_121,snap,inkling,llm_error,age_disability,False,"Treated the household as disabled, applied the out-of-pocket medical deduction, and used net income only. The head does not meet the USDA disability definition, which requires SSI or Social Security disability receipt, so the gross income test applies. $39,909/yr fails it, and SNAP is $0." -us,scenario_121,snap,kimi-k2.6,parse_contract_failure,missing_output,False,"Gave no SNAP value and no explanation, so there was nothing to score. The correct derivation applies the gross income test: the head is not USDA-disabled, and $3,326/mo exceeds the 130% FPL limit, which gives $0." -us,scenario_121,snap,kimi-k3,llm_error,age_disability,False,"Applied the 'disabled' uncapped medical deduction and skipped the gross income test. The head receives no SSI or Social Security disability, so the household is not elderly/disabled for SNAP and must pass the 130% FPL gross test. Its own $3,325.75/mo countable gross income fails that test, so SNAP is $0, not $3,576." -us,scenario_121,snap,muse-spark-1.3,llm_error,age_disability,False,"Treated the size-1 household as disabled, applied only the asset and net income tests, and used the excess medical deduction. The head does not qualify as USDA-disabled without SSI or Social Security disability receipt, so the gross income test applies. Gross income of $39,909/yr fails it, and SNAP is $0." -us,scenario_121,snap,muse-wonder,llm_error,age_disability,False,"Correctly computed ≈$3,326/mo gross income but never tested it against the gross limit, and instead applied a disabled-only $2,682/mo medical deduction. The head does not meet the USDA elderly/disabled definition. The gross income test applies and fails, so SNAP is $0, not $3,552." +us,scenario_121,snap,claude-fable-5,llm_error,age_disability,False,"The model treated the `is_disabled` flag as making the household SNAP elderly/disabled, then waived the gross income test and deducted $2,681/month of excess medical costs. Under PolicyEngine's USDA disability definition this household is not elderly/disabled, so the gross test applies. Gross income of $3,326/month exceeds the limit, and SNAP is $0, not $3,540." +us,scenario_121,snap,claude-fable-5.1,llm_error,age_disability,False,"The model said 'disabled 1-person household: no gross income test' and applied the excess medical deduction to reach $0 net income. The household does not qualify as SNAP-disabled, so the gross income test applies. Gross income of $3,326/month fails it, and the benefit is $0 rather than the $3,576 maximum allotment." +us,scenario_121,snap,claude-opus-4.7,llm_error,age_disability,False,"The model noted that gross income was above SC's ~$2,510/month BBCE limit, then exempted the household as disabled and applied a medical deduction. The head does not meet the USDA elderly/disabled definition (receipt of SSI, SSDI or a similar program), so failing the gross test ends eligibility and SNAP is $0." +us,scenario_121,snap,claude-opus-4.8,llm_error,age_disability,False,"The model applied only the net income test because the head is 'disabled' and used large medical deductions to get near-maximum benefits. It also dropped child support from income and produced $4,860, which is above any one-person maximum allotment. The household is not SNAP elderly/disabled, so its $3,326/month gross income fails the gross income test and SNAP is $0." +us,scenario_121,snap,claude-opus-5.5,llm_error,age_disability,False,"The model said the disabled household 'takes only the net income test' and subtracted $2,682/month in medical costs. PolicyEngine does not treat the head as SNAP-disabled from the generic disability flag and benefits, so the gross income test applies. Gross income of $3,326/month fails it, giving $0 instead of $3,552." +us,scenario_121,snap,claude-sonnet-4.6,llm_error,age_disability,False,"The model correctly found that $39,909 fails the 130% FPL gross test. It then overrode that result by treating the household as disabled and exempt, and deducted $32,180 of medical costs. The head is not USDA-disabled (no SSI or SSDI receipt), so the failed gross test stands and SNAP is $0." +us,scenario_121,snap,claude-sonnet-5,llm_error,age_disability,False,"The model correctly saw that gross income exceeds the limit, then exempted the household as elderly/disabled. It also deducted ESI premiums and assumed shelter costs from a mortgage balance with no listed payment. The household does not qualify for the elderly/disabled exemption, so it fails the gross income test and SNAP is $0." +us,scenario_121,snap,claude-sonnet-5.5,llm_error,age_disability,False,"The model treated the household as disabled, skipped the gross test and applied a medical deduction to reach $0 net income and the $298/month maximum. The head does not meet PolicyEngine's USDA disabled definition, so $3,326/month gross income fails the gross income test and SNAP is $0." +us,scenario_121,snap,deepseek-v4-flash-0731,llm_error,age_disability,False,"The model applied the uncapped medical deduction and implicitly skipped the gross test, treating the head as a disabled SNAP member. The household is not SNAP elderly/disabled, so its $3,326/month gross income exceeds the gross limit and the benefit is $0, not $3,588." +us,scenario_121,snap,deepseek-v4-pro-0813,llm_error,age_disability,False,"The model stated the 'disabled household is exempt from the gross income test' and used the excess medical deduction. PolicyEngine does not count the head as USDA-disabled, so the gross income test applies. Income of $3,326/month fails it, giving $0 rather than $3,504." +us,scenario_121,snap,deepseek-v4.1-flash,llm_error,age_disability,False,"The model exempted the household from the gross income limit because of disability and applied the medical deduction. The head does not meet the USDA elderly/disabled definition, so the gross test applies. $3,326/month gross income fails it and SNAP is $0." +us,scenario_121,snap,gemini-3-flash-preview,llm_error,age_disability,False,"The model waived the gross income test for a 'household with a disabled member'. It applied an $2,800+ medical deduction plus a shelter deduction even though no shelter costs were listed. The household is not SNAP-disabled, so its $3,326/month gross income fails the gross limit and SNAP is $0." +us,scenario_121,snap,gemini-3.1-pro-preview,llm_error,age_disability,False,"The model exempted the head from the gross income test as disabled and used medical deductions to zero out net income. Under PolicyEngine's USDA disabled definition the household gets no such exemption, and gross income of $3,326/month exceeds the limit, so SNAP is $0." +us,scenario_121,snap,gemini-3.5-flash,llm_error,age_disability,False,"The model said the gross income limit is waived because the head is disabled and gave the maximum allotment of $3,504. The head does not qualify as SNAP-disabled, so the gross income test applies. $39,909/year gross income fails it and SNAP is $0." +us,scenario_121,snap,gemini-3.6-flash,llm_error,age_disability,False,"The model exempted the disabled head from the gross test and took a $2,865/month excess medical deduction. The household does not meet the USDA elderly/disabled definition, so it faces the gross income test. $3,326/month gross income fails it, giving $0." +us,scenario_121,snap,gemini-3.7-flash,llm_error,age_disability,False,"The model treated the head as disabled for SNAP, waived the gross income test and applied the excess medical deduction. The head is not USDA-disabled, so the gross income test applies. Gross income of $3,326/month exceeds the limit and SNAP is $0, not $3,336." +us,scenario_121,snap,gemini-4-argon,llm_error,age_disability,False,"The model saw that $39,909 exceeds the 200% FPL BBCE limit but still let the disabled exemption override it and deducted $32,180 of medical costs. The household is not SNAP elderly/disabled under PolicyEngine's USDA definition, so failing the gross test makes it ineligible and SNAP is $0." +us,scenario_121,snap,glm-5.3,llm_error,age_disability,False,"The model exempted the household from the gross income test as 'with a disabled member' and also dropped child support from gross income. It then applied the medical deduction to reach the maximum allotment. The head does not meet the USDA disabled definition, so gross income above the limit makes SNAP $0." +us,scenario_121,snap,gpt-5.5,llm_error,age_disability,False,"The model treated the household as a 'one-person disabled SNAP household', which waived the gross test and allowed medical deductions. PolicyEngine does not classify the head as SNAP-disabled, so the gross income test applies. $3,326/month gross income fails it and SNAP is $0." +us,scenario_121,snap,gpt-5.6-sol,llm_error,age_disability,False,"The model relied on the disabled-household medical deduction to zero out net income and skipped the gross income test. The head is not USDA-disabled, so the household must pass the gross test. At $3,326/month it fails, and SNAP is $0." +us,scenario_121,snap,gpt-5.6-terra,llm_error,age_disability,False,"The model treated the head as a disabled SNAP member, which waived the gross test and allowed uncapped medical deductions, and gave the $298/month maximum. The household does not meet PolicyEngine's USDA disabled definition, so its gross income fails the gross income limit and SNAP is $0." +us,scenario_121,snap,gpt-6-astra,llm_error,age_disability,False,"The model applied a $32,180 'disability-related medical deduction' and only a net income test. The head does not qualify as SNAP-disabled, so neither the gross-test exemption nor the medical deduction applies. Gross income of $3,326/month fails the gross limit, giving $0." +us,scenario_121,snap,gpt-6-luna,llm_error,age_disability,False,"The model applied medical deductions that are available only to elderly/disabled households and skipped the gross income test. The head is not USDA-disabled, so $3,326/month gross income fails the gross test and SNAP is $0." +us,scenario_121,snap,gpt-6-sol,llm_error,age_disability,False,"The model treated the household as a disabled one-person SNAP unit and used medical deductions to zero out net income. The head does not meet PolicyEngine's USDA disabled definition, so the gross income test applies. $39,909/year gross income fails it and SNAP is $0." +us,scenario_121,snap,gpt-6.1-sol,llm_error,age_disability,False,"The model said 'disability permits the net-income eligibility test' and deducted $32,180 of medical costs. The head is not SNAP-disabled under the USDA definition, so the gross income test applies. Gross income of $3,326/month exceeds the limit and SNAP is $0." +us,scenario_121,snap,gpt-6.1-terra,llm_error,age_disability,False,"The model credited the disabled member's medical costs as SNAP deductions and skipped the gross test. The household does not qualify as elderly/disabled for SNAP, so its $3,326/month gross income fails the gross income limit and SNAP is $0." +us,scenario_121,snap,grok-4.6,llm_error,age_disability,False,"The model said the 'one-person disabled SNAP unit skips the gross-income test' and applied the excess medical deduction. PolicyEngine does not treat the head as USDA-disabled, so the gross test applies. $3,326/month gross income fails it and SNAP is $0." +us,scenario_121,snap,grok-4.7,llm_error,age_disability,False,"The model waived the gross income test because the head is disabled and deducted $31,780 of medical costs, leaving $488 of net income. The head does not meet the USDA disabled definition, so the gross test applies. $39,909/year gross income fails it and SNAP is $0." +us,scenario_121,snap,grok-build-0.1,llm_error,age_disability,False,"The model applied 'only net income test' for a disabled head and used medical deductions to reach the maximum allotment. The household is not SNAP elderly/disabled, so its $3,326/month gross income fails the gross income test and SNAP is $0." +us,scenario_121,snap,inkling,llm_error,age_disability,False,"The model treated the household as a disabled 1-person household, which waived the gross test and allowed out-of-pocket medical deductions. The head does not qualify as SNAP-disabled under PolicyEngine's USDA definition, so gross income above the limit makes SNAP $0." +us,scenario_121,snap,kimi-k2.6,parse_contract_failure,missing_output,False,"The model gave no SNAP value or explanation, so there was no parseable answer to score. The correct result is $0, because the household's $3,326/month gross income fails the SNAP gross income test." +us,scenario_121,snap,kimi-k3,llm_error,age_disability,False,"The model used the head's disability to justify the uncapped medical deduction and never applied the gross income test. It also counted the $2,200 premium amount twice. The head is not USDA-disabled, so the gross test applies. $3,326/month gross income fails it and SNAP is $0." +us,scenario_121,snap,muse-spark-1.3,llm_error,age_disability,False,"The model treated the household as 'size-1 disabled' and applied the excess medical deduction to qualify for the $292/month maximum. The head does not meet the USDA elderly/disabled definition, so the gross income test applies. At $3,326/month the household fails it and SNAP is $0." +us,scenario_121,snap,muse-wonder,llm_error,age_disability,False,"The model applied a $2,682/month medical deduction for a 'one-person disabled household' and skipped the gross income test. The household is not SNAP-disabled under PolicyEngine's rules, so its $3,326/month gross income exceeds the gross limit and SNAP is $0." us,scenario_121,ssi,kimi-k2.6,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. us,scenario_121,state_income_tax_before_refundable_credits,claude-sonnet-4.6,prompt_ambiguity,taxable_income_or_deductions,False,"The model raised the itemized-deduction question and then dismissed it — ""the standard deduction likely exceeds itemized here"" — when the $32,600 of medical outlays less the 7.5%-of-AGI floor leaves about $30,000 of deduction against a $16,100 standard deduction, zeroing federal taxable income and therefore SC's starting point. It then built its $400 on a $14,600 standard deduction (the 2024 federal figure, not 2026's $16,100), a fabricated $4,610 SC personal exemption (SC grants no exemption for the filer, only for dependents), and a flat 6.2% rate in place of SC's 0%/3%/top-rate schedule." us,scenario_121,state_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,prompt_ambiguity,taxable_income_or_deductions,False,"The model gave no derivation, but $686 is exactly 6.2% × $11,065, i.e. wages of $25,665 reduced by a $14,600 standard deduction and taxed at a single flat rate. That path never claims the $32,600 medical expense itemized deduction, which after the 7.5%-of-AGI floor exceeds the standard deduction by roughly $14,000 and drives SC taxable income to zero, and it also ignores SC's zero-rate bracket on the first ~$3,700 and the 3% bracket above it." @@ -10403,113 +10667,116 @@ us,scenario_121,state_income_tax_before_refundable_credits,glm-5.3,prompt_ambigu us,scenario_121,state_income_tax_before_refundable_credits,minimax-m3,prompt_ambiguity,taxable_income_or_deductions,False,"The model taxed $38,709 of gross income less a $15,100 standard deduction, never applying the $32,600 medical expense itemized deduction that after the 7.5%-of-AGI floor exceeds that standard deduction by roughly $14,000 and zeroes the SC base. It compounded this with a fabricated bracket schedule containing 6.4% and 6.5% tiers (SC has only a zero-rate bracket, a 3% bracket, and one top rate) and then cut its own $1,395 result to $574 with an unquantified ""exemptions/credits"" adjustment it never identified." us,scenario_121,state_income_tax_before_refundable_credits,ox-alpha,prompt_ambiguity,taxable_income_or_deductions,False,"The model used the correct 2026 federal standard deduction of $16,100 and correctly kept disability benefits out of the base, but stated that ""no SC subtractions"" apply and never itemized: the $32,600 of medical expenses less the 7.5% floor exceeds its own $25,665 AGI, so federal taxable income is $0, not $9,565. With a zero starting point, SC's 0%/3% schedule produces $0 rather than $180." us,scenario_121,state_income_tax_before_refundable_credits,qwen-3.7-max,prompt_ambiguity,taxable_income_or_deductions,False,"The model reduced wages by a $14,600 standard deduction while ignoring the $32,600 medical expense itemized deduction, which after the 7.5%-of-AGI floor eliminates taxable income entirely. It then applied an invented four-tier SC schedule (0%/3%/4%/5.5%) that does not exist — SC has a zero-rate bracket, a 3% bracket, and a single top rate — and its $94.26 does not even follow from that schedule, which would yield about $314 on its own $11,065 base." -us,scenario_122,federal_income_tax_before_refundable_credits,claude-fable-5,llm_error,taxable_income_or_deductions,False,"It counted the standard deduction ($20,200) and the $6,000 senior deduction but left out the $1,000 charitable deduction for non-itemizers, so taxable income came out at $44,446 and its own calculation gave $4,867. It then submitted $6,552, a number its own reasoning doesn't support." -us,scenario_122,federal_income_tax_before_refundable_credits,claude-haiku-4.5,llm_error,taxable_income_or_deductions,False,"It made only 50% of Social Security taxable ($16,000), even though provisional income of $61,459 is above the $34,000 threshold, which caps taxable benefits at 85% ($27,200). It also invented a 'disabled' add-on to the standard deduction, skipped the senior and charitable deductions, and then cut its $3,668 tax to $1,065 without any rule to support it." -us,scenario_122,federal_income_tax_before_refundable_credits,claude-haiku-5.5,llm_error,taxable_income_or_deductions,False,"It said deductions wipe out all taxable income. In fact, AGI of $70,646 minus the full $27,200 in deductions (standard, aged/blind, senior, non-itemizer charitable) leaves $43,446 taxable, which produces $4,746.66 of tax." -us,scenario_122,federal_income_tax_before_refundable_credits,claude-opus-4.7,llm_error,taxable_income_or_deductions,False,"It deducted only the $20,200 standard deduction and missed both the $6,000 senior deduction and the $1,000 charitable deduction for non-itemizers. That left taxable income at $50,446 instead of $43,446 and pushed part of the qualified dividends into the 15% rate." -us,scenario_122,federal_income_tax_before_refundable_credits,claude-opus-4.8,llm_error,taxable_income_or_deductions,False,"It used a guessed ~$19,000 standard deduction instead of $20,200 and missed the $1,000 non-itemizer charitable deduction. Its own ~$5,011 tax figure was then arbitrarily lowered to $1,971 with no supporting calculation." -us,scenario_122,federal_income_tax_before_refundable_credits,claude-opus-5,llm_error,thresholds_rates,False,"Its taxable income of $43,546 was close, but it applied a 22% bracket and taxed the qualified dividends at 15%. Ordinary income of about $41,622 sits entirely in the 10%/12% brackets (12% runs to $50,400), and the dividends fall in the 0% band, so the tax is $4,746.66, not $2,609." -us,scenario_122,federal_income_tax_before_refundable_credits,claude-sonnet-4.6,llm_error,taxable_income_or_deductions,False,"It assumed TCJA expires in 2026 and used pre-TCJA rules: a personal exemption, miscellaneous itemized deductions above a 2% floor, and the 15%/25% brackets. OBBBA made TCJA permanent, so the correct deductions are the $20,200 standard deduction plus the $6,000 senior deduction and the $1,000 non-itemizer charitable deduction, taxed at 10%/12%." -us,scenario_122,federal_income_tax_before_refundable_credits,claude-sonnet-5,llm_error,taxable_income_or_deductions,False,"It treated the $1,824 of qualified dividends as part of the $3,728 rather than an additional amount, which understated AGI at $68,822. It also skipped the $6,000 senior deduction and the $1,000 non-itemizer charitable deduction, so taxable income came out at $48,622 instead of $43,446." -us,scenario_122,federal_income_tax_before_refundable_credits,claude-sonnet-5.5,llm_error,taxable_income_or_deductions,False,"It counted the $20,200 standard deduction and the $6,000 senior deduction but missed the 2026 $1,000 charitable deduction for non-itemizers (the head gave $10,164 in cash). Taxable income was therefore $44,446 instead of $43,446, which overstated tax by $120." -us,scenario_122,federal_income_tax_before_refundable_credits,deepseek-v4-flash-0731,llm_error,taxable_income_or_deductions,False,"It used an outdated ~$19,200 standard deduction and left out the $6,000 senior deduction and the $1,000 non-itemizer charitable deduction. Taxable income came out at $51,446 instead of $43,446, and the qualified dividends ended up in the 15% band." -us,scenario_122,federal_income_tax_before_refundable_credits,deepseek-v4-pro,llm_error,taxable_income_or_deductions,False,"It applied rules that assume TCJA expired: a personal exemption, a miscellaneous itemized deduction, a state income tax deduction, and a 15% bracket. Under OBBBA, the deductions are the $20,200 standard deduction plus the $6,000 senior deduction and the $1,000 charitable deduction, and the brackets are 10%/12%." -us,scenario_122,federal_income_tax_before_refundable_credits,deepseek-v4-pro-0813,llm_error,taxable_income_or_deductions,False,"It assumed TCJA expired, so it itemized miscellaneous employee expenses, took a $5,300 personal exemption, and used a 15% bracket. In 2026 there is no personal exemption, and the correct deductions are the $20,200 standard deduction, the $6,000 senior deduction, and the $1,000 non-itemizer charitable deduction." -us,scenario_122,federal_income_tax_before_refundable_credits,deepseek-v4.1-flash,llm_error,taxable_income_or_deductions,False,"It stopped at the $20,200 standard deduction and left out the $6,000 senior deduction and the $1,000 non-itemizer charitable deduction. That gave taxable income of $50,446 instead of $43,446 and put $996 of qualified dividends in the 15% band." -us,scenario_122,federal_income_tax_before_refundable_credits,gemini-3-flash-preview,llm_error,taxable_income_or_deductions,False,"It assumed TCJA expired and used itemized deductions, a $5,200 personal exemption, and a 25% bracket. Under the 2026 law, the deductions are the $20,200 standard deduction plus the $6,000 senior deduction and the $1,000 charitable deduction, giving taxable income of $43,446 taxed at 10%/12%." -us,scenario_122,federal_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,taxable_income_or_deductions,False,"It used a wrong AGI ($71,468 instead of $70,646) and subtracted both an inflated $29,600 standard deduction and itemized deductions. Itemized and standard deductions are alternatives, not additive. Its stated taxable income of $69,455 also doesn't follow from its own subtraction." -us,scenario_122,federal_income_tax_before_refundable_credits,gemini-3.1-pro-preview,llm_error,taxable_income_or_deductions,False,"It gave no actual derivation. $6,300 implies taxable income around $50,000, which matches leaving out the $6,000 senior deduction and the $1,000 non-itemizer charitable deduction from the correct $27,200 total." -us,scenario_122,federal_income_tax_before_refundable_credits,gemini-3.5-flash,llm_error,taxable_income_or_deductions,False,"It assumed TCJA expired, itemized $17,023 including miscellaneous employee expenses, took a $5,150 personal exemption, and capped the capital loss at $1,500 instead of $1,519. The correct 2026 approach is the $20,200 standard deduction plus the $6,000 senior deduction and the $1,000 charitable deduction, taxed at 10%/12%." -us,scenario_122,federal_income_tax_before_refundable_credits,gemini-3.5-flash-lite,llm_error,taxable_income_or_deductions,False,"Its own estimate was $4,917 of tax, which it then reduced to $0 by citing nonrefundable credits that don't apply. The elderly/disabled credit is fully phased out at this AGI, and no other nonrefundable credit is available." -us,scenario_122,federal_income_tax_before_refundable_credits,gemini-3.6-flash,llm_error,taxable_income_or_deductions,False,"It applied only the single standard deduction plus the aged/blind add-ons and missed the $6,000 senior deduction and the $1,000 non-itemizer charitable deduction. This overstated taxable income by about $7,000." -us,scenario_122,federal_income_tax_before_refundable_credits,gemini-3.7-flash,llm_error,taxable_income_or_deductions,False,"It referred to itemized deductions without showing any calculation and submitted $6,712, while its own text ends with value = 6979. Both figures imply taxable income far above the correct $43,446, consistent with skipping the $6,000 senior deduction and the $1,000 non-itemizer charitable deduction." -us,scenario_122,federal_income_tax_before_refundable_credits,gemini-3.8-flash,llm_error,taxable_income_or_deductions,False,"It used a pre-2026 $15,000 base standard deduction with $2,000 add-ons ($19,000 total instead of $20,200) and left out the $6,000 senior deduction and the $1,000 charitable deduction. That gave taxable income of $51,646 and put qualified dividends at 15%." -us,scenario_122,federal_income_tax_before_refundable_credits,gemini-4-argon,llm_error,taxable_income_or_deductions,False,"Its AGI of $70,646 was correct, but its $4,685 answer implies ordinary taxable income of about $41,108. The correct figure is $41,622 ($43,446 taxable minus $1,824 of qualified dividends), so it subtracted about $514 more than the correct $27,200 in deductions." -us,scenario_122,federal_income_tax_before_refundable_credits,glm-5.2,llm_error,taxable_income_or_deductions,False,"It left the $1,824 of qualified dividends out of provisional income and AGI, which lowered taxable Social Security to $26,290 instead of the 85% cap of $27,200. It also used a guessed $19,570 standard deduction and skipped the $6,000 senior deduction and the $1,000 non-itemizer charitable deduction." -us,scenario_122,federal_income_tax_before_refundable_credits,glm-5.3,llm_error,taxable_income_or_deductions,False,"It calculated taxable Social Security as 0.85 × (provisional income − $34,000) = $23,340 and dropped the $4,500 second-tier amount; the correct figure is the $27,200 cap. It also used $3,300 instead of $4,100 for the aged and blind add-ons and $12,200 instead of $12,400 for the top of the 10% bracket." -us,scenario_122,federal_income_tax_before_refundable_credits,gpt-5.4-mini,llm_error,taxable_income_or_deductions,False,"It said the standard deduction and aged/blind add-ons fully offset income. Total deductions are $27,200 against AGI of $70,646, which leaves $43,446 of taxable income and $4,746.66 of tax." -us,scenario_122,federal_income_tax_before_refundable_credits,gpt-5.4-nano,llm_error,taxable_income_or_deductions,False,"It argued that tax-exempt income and itemized deductions bring tax to zero. But tax-exempt interest only increases provisional income (making 85% of Social Security taxable), and itemized deductions of about $14,600 are smaller than the $20,200 standard deduction, so $43,446 remains taxable." -us,scenario_122,federal_income_tax_before_refundable_credits,gpt-5.5,llm_error,taxable_income_or_deductions,False,"It applied rules that assume TCJA expired: $17,023 of itemized deductions including miscellaneous employee expenses, a $5,300 personal exemption, and pre-TCJA brackets. OBBBA kept the TCJA structure, so the correct deductions are the $20,200 standard deduction, the $6,000 senior deduction, and the $1,000 charitable deduction." -us,scenario_122,federal_income_tax_before_refundable_credits,gpt-5.6-luna,llm_error,taxable_income_or_deductions,False,"It identified the right deductions (aged/blind standard, senior, and $1,000 non-itemizer charitable) but totaled them at $27,100 instead of $27,200 ($16,100 + 2×$2,050 + $6,000 + $1,000). Taxable income came out $100 too high at $43,546." -us,scenario_122,federal_income_tax_before_refundable_credits,gpt-5.6-terra,llm_error,taxable_income_or_deductions,False,"$4,957 implies about $43,375 of ordinary taxable income, roughly $1,750 above the correct $41,622. That matches leaving out the $1,000 non-itemizer charitable deduction and also understating the standard or aged/blind amounts." -us,scenario_122,federal_income_tax_before_refundable_credits,gpt-6-luna,llm_error,taxable_income_or_deductions,False,"It counted the standard, aged/blind, and $6,000 senior deductions but missed the $1,000 charitable deduction for non-itemizers. Taxable income was about $44,465 instead of $43,446." -us,scenario_122,federal_income_tax_before_refundable_credits,grok-4.3,llm_error,taxable_income_or_deductions,False,"It said income falls below filing thresholds. AGI is $70,646, and after $27,200 in deductions, $43,446 is taxable and produces $4,746.66 at the 10%/12% rates." -us,scenario_122,federal_income_tax_before_refundable_credits,grok-4.5,llm_error,taxable_income_or_deductions,False,"It assumed TCJA expired: a ~$12,400 standard deduction, itemized miscellaneous and state income tax deductions, a $5,300 personal exemption, and a 15% bracket. The 2026 standard deduction is $20,200, plus the $6,000 senior deduction and the $1,000 charitable deduction." -us,scenario_122,federal_income_tax_before_refundable_credits,grok-4.6,llm_error,taxable_income_or_deductions,False,"It assumed TCJA expired, itemizing miscellaneous employee expenses, adding a personal exemption, and using the 15% bracket. Under OBBBA there is no personal exemption or miscellaneous itemized deduction, and the correct deductions total $27,200." -us,scenario_122,federal_income_tax_before_refundable_credits,grok-4.7,llm_error,taxable_income_or_deductions,False,"It missed the $1,000 non-itemizer charitable deduction and used a $16,150 base standard deduction instead of $16,100, giving taxable income of $44,396. It also put the top of the 10% bracket at $12,250 instead of $12,400." -us,scenario_122,federal_income_tax_before_refundable_credits,grok-build-0.1,llm_error,taxable_income_or_deductions,False,"It assumed TCJA expired, itemizing miscellaneous employee expenses and state income tax and using pre-TCJA 15% brackets. The correct 2026 deductions are the $20,200 standard deduction plus the $6,000 senior deduction and the $1,000 non-itemizer charitable deduction, which leave $43,446 taxable." -us,scenario_122,federal_income_tax_before_refundable_credits,inkling,llm_error,taxable_income_or_deductions,False,"It assumed TCJA expired, itemizing MN income tax and miscellaneous employee expenses, taking a ~$5,050 personal exemption, and taxing at 15%. The 2026 law instead gives the $20,200 standard deduction plus the $6,000 senior deduction and the $1,000 charitable deduction, taxed at 10%/12%." -us,scenario_122,federal_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,The model gave no value and no explanation for federal_income_tax_before_refundable_credits. -us,scenario_122,federal_income_tax_before_refundable_credits,minimax-m3,llm_error,taxable_income_or_deductions,False,"It said the senior standard deduction plus personal exemptions and credits fully offset taxable income. There is no personal exemption in 2026 and no nonrefundable credit available, so $43,446 remains taxable after the $27,200 in deductions." -us,scenario_122,federal_income_tax_before_refundable_credits,muse-spark-1.3,llm_error,taxable_income_or_deductions,False,"It applied the aged/blind standard deduction and the $6,000 senior deduction but missed the $1,000 non-itemizer charitable deduction, giving taxable income of about $44,596 instead of $43,446." -us,scenario_122,federal_income_tax_before_refundable_credits,muse-wonder,llm_error,other,False,"It reached the correct $43,446 of taxable income with all the right deductions but reported a rounded $4,750. The exact figure is 10% × $12,400 + 12% × ($41,622.18 − $12,400) = $4,746.66, with the qualified dividends at 0%." -us,scenario_122,federal_income_tax_before_refundable_credits,ox-alpha,llm_error,taxable_income_or_deductions,False,"It missed the $1,000 non-itemizer charitable deduction, so its reasoning landed on taxable income of $44,446 and tax of $4,866.64. It then submitted $3,491.46, a number its own derivation doesn't support." -us,scenario_122,federal_income_tax_before_refundable_credits,qwen-3.7-max,llm_error,taxable_income_or_deductions,False,"It skipped the $6,000 senior deduction and the $1,000 non-itemizer charitable deduction, and it treated the $1,447 long-term capital loss as preferentially taxed gain. Its own reasoning reached $5,544, but it submitted an unrelated $9,505." -us,scenario_122,federal_income_tax_before_refundable_credits,qwen3.8-max,llm_error,taxable_income_or_deductions,False,"It left Social Security out of AGI entirely, even though $27,200 is taxable because provisional income of $61,459 exceeds $34,000. It also claimed an elderly/disabled credit that is fully phased out at this AGI, and its claimed deductions and credits somehow increased the tax from $3,934 to $5,065." +us,scenario_122,federal_income_tax_before_refundable_credits,claude-fable-5,llm_error,other,False,"The model's own work reached $4,867 on taxable income of $44,446, but it submitted $6,552, which nothing in its reasoning supports. Its working figure also left out the $1,000 charitable deduction for people who don't itemize (new for 2026), which lowers taxable income to $43,446.18 and the tax to $4,746.66." +us,scenario_122,federal_income_tax_before_refundable_credits,claude-haiku-4.5,llm_error,taxable_income_or_deductions,False,"The model taxed only 50% of Social Security ($16,000). Provisional income of $61,459 is well above $34,000, so the 85% cap of $27,200 applies. It also made up a disability add-on to the standard deduction, used the wrong amounts, left out the $6,000 senior and $1,000 charitable deductions, and then cut its $3,668 tax to $1,065 with no credit to justify it." +us,scenario_122,federal_income_tax_before_refundable_credits,claude-haiku-5.5,llm_error,taxable_income_or_deductions,False,"The model said the deductions wipe out all taxable income. In fact, $27,200 of total deductions (standard $16,100 + $4,100 for age and blindness + $6,000 senior + $1,000 charitable) leaves $43,446.18 of taxable income out of $70,646 AGI, which produces $4,746.66 of tax." +us,scenario_122,federal_income_tax_before_refundable_credits,claude-opus-4.7,llm_error,taxable_income_or_deductions,False,"The model subtracted only the $20,200 standard deduction (with the age and blind add-ons). It left out the $6,000 OBBBA senior deduction, which isn't phased out because MAGI is under $75,000, and the $1,000 charitable deduction for people who don't itemize. That raised taxable income from $43,446.18 to $50,446 and pushed part of the qualified dividends into the 15% rate." +us,scenario_122,federal_income_tax_before_refundable_credits,claude-opus-4.8,llm_error,taxable_income_or_deductions,False,"The model used an outdated $15,000 + $2,000 + $2,000 standard deduction (the 2026 figure is $16,100 + $2,050 + $2,050) and left out the $1,000 charitable deduction. It then reduced its own roughly $5,011 tax to $1,971 by claiming extra 'senior/blind' deductions it had already subtracted." +us,scenario_122,federal_income_tax_before_refundable_credits,claude-opus-5,llm_error,thresholds_rates,False,"The model's taxable income of $43,546 is close, but it applied a 22% bracket and taxed qualified dividends at 15%. The full $41,622.18 of ordinary income falls in the 10% and 12% brackets (12% runs to $50,400), and the dividends fall in the 0% band. Its $2,336 ordinary tax figure is also arithmetically wrong; the correct total is $4,746.66." +us,scenario_122,federal_income_tax_before_refundable_credits,claude-sonnet-4.6,llm_error,taxable_income_or_deductions,False,"The model assumed the TCJA expires in 2026. It applied a personal exemption, miscellaneous itemized deductions above a 2% floor, and the pre-TCJA 15%/25% brackets. Under the OBBBA, the $16,100 standard deduction plus the add-ons, the $6,000 senior deduction, and the $1,000 charitable deduction apply, with 10%/12% brackets." +us,scenario_122,federal_income_tax_before_refundable_credits,claude-sonnet-5,llm_error,taxable_income_or_deductions,False,"The model treated the $1,824 of qualified dividends as part of the $3,728, which left them out of income. It also left out the $6,000 senior deduction and the $1,000 charitable deduction, so its taxable income was $48,622 instead of $43,446.18." +us,scenario_122,federal_income_tax_before_refundable_credits,claude-sonnet-5.5,llm_error,taxable_income_or_deductions,False,"The model correctly included the $20,200 standard deduction and the $6,000 senior deduction. It missed the $1,000 charitable deduction for people who don't itemize (new for 2026 under the OBBBA), which put taxable income at $44,446 instead of $43,446.18 and made the tax $120 too high." +us,scenario_122,federal_income_tax_before_refundable_credits,deepseek-v4-flash-0731,llm_error,taxable_income_or_deductions,False,"The model used an outdated $19,200 standard deduction (the 2026 figure is $20,200) and left out both the $6,000 senior deduction and the $1,000 charitable deduction. That made taxable income $51,446 instead of $43,446.18 and taxed some qualified dividends at 15%." +us,scenario_122,federal_income_tax_before_refundable_credits,deepseek-v4-pro,llm_error,taxable_income_or_deductions,False,"The model applied TCJA-expiration rules: miscellaneous itemized deductions, an uncapped deduction for state income tax, a $4,840 personal exemption, and a 15% bracket. The OBBBA made the TCJA standard deduction and brackets permanent and added the $6,000 senior and $1,000 charitable deductions." +us,scenario_122,federal_income_tax_before_refundable_credits,deepseek-v4-pro-0813,llm_error,taxable_income_or_deductions,False,"The model applied TCJA-expiration rules: itemized deductions including miscellaneous employee expenses and Minnesota income tax, a $5,300 personal exemption, and a 15% bracket. The correct 2026 approach is the $20,200 standard deduction plus the $6,000 senior and $1,000 charitable deductions, taxed at 10%/12%." +us,scenario_122,federal_income_tax_before_refundable_credits,deepseek-v4.1-flash,llm_error,taxable_income_or_deductions,False,"The model subtracted only the $20,200 standard deduction. It left out the $6,000 senior deduction and the $1,000 charitable deduction, so taxable income was $50,446 instead of $43,446.18, and $996 of qualified dividends was wrongly taxed at 15%." +us,scenario_122,federal_income_tax_before_refundable_credits,gemini-3-flash-preview,llm_error,taxable_income_or_deductions,False,"The model assumed the TCJA expires and used itemized deductions plus a $5,200 personal exemption with pre-TCJA brackets that include 25%. Under current law it should have used the $20,200 standard deduction plus the $6,000 senior and $1,000 charitable deductions, which gives taxable income of $43,446.18." +us,scenario_122,federal_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,taxable_income_or_deductions,False,"The model's numbers don't add up. AGI of $71,468 minus $29,600 does not equal $69,455, and it subtracted itemized deductions on top of the standard deduction, which the law doesn't allow. Correct AGI is $70,646 and total deductions are $27,200, leaving $43,446.18 of taxable income." +us,scenario_122,federal_income_tax_before_refundable_credits,gemini-3.1-pro-preview,llm_error,taxable_income_or_deductions,False,"The model showed no deduction figures. Its $6,300 implies a taxable income several thousand dollars too high, which matches leaving out the $6,000 senior deduction and the $1,000 charitable deduction that bring taxable income down to $43,446.18." +us,scenario_122,federal_income_tax_before_refundable_credits,gemini-3.5-flash,llm_error,taxable_income_or_deductions,False,"The model applied TCJA-expiration rules: $2,097 of miscellaneous employee-expense deductions, a $5,150 personal exemption, and pre-TCJA brackets. It also capped the capital loss at $1,500. Under the OBBBA, the $20,200 standard deduction plus the $6,000 senior and $1,000 charitable deductions apply." +us,scenario_122,federal_income_tax_before_refundable_credits,gemini-3.5-flash-lite,llm_error,credit_phaseout,False,"The model computed a positive tax of $4,917 and then reduced it to $0 by citing nonrefundable credits that don't exist here. The credit for the elderly or disabled is fully phased out at $70,646 AGI, and no other nonrefundable credit applies, so the tax stays at $4,746.66." +us,scenario_122,federal_income_tax_before_refundable_credits,gemini-3.6-flash,llm_error,taxable_income_or_deductions,False,"The model got AGI right at $70,646 but subtracted only the standard deduction with the age and blind add-ons. It left out the $6,000 senior deduction and the $1,000 charitable deduction, so its tax was about $1,250 too high." +us,scenario_122,federal_income_tax_before_refundable_credits,gemini-3.7-flash,llm_error,taxable_income_or_deductions,False,"The model's explanation ends with 6,979, but it submitted 6,712, and it shows no deduction figures. Both numbers come from itemized deductions instead of the $20,200 standard deduction plus the $6,000 senior and $1,000 charitable deductions." +us,scenario_122,federal_income_tax_before_refundable_credits,gemini-3.8-flash,llm_error,taxable_income_or_deductions,False,"The model used an outdated $15,000 + $2,000 + $2,000 standard deduction and left out the $6,000 senior deduction and the $1,000 charitable deduction. That made taxable income $51,646 instead of $43,446.18 and wrongly taxed the qualified dividends at 15%." +us,scenario_122,federal_income_tax_before_refundable_credits,gemini-4-argon,llm_error,taxable_income_or_deductions,False,"The model got AGI right at $70,646, but $4,685 implies ordinary taxable income of about $41,108 instead of $41,622.18, which overstates deductions by about $514. The correct total deduction is $27,200 ($20,200 standard + $6,000 senior + $1,000 charitable), giving $1,240 + 12% × $29,222.18 = $4,746.66." +us,scenario_122,federal_income_tax_before_refundable_credits,glm-5.2,llm_error,taxable_income_or_deductions,False,"The model left the $1,824 of qualified dividends out of provisional income and AGI, which lowered taxable Social Security to $26,289.75 instead of the $27,200 cap. It used an estimated $19,570 standard deduction and left out the $6,000 senior deduction and the $1,000 charitable deduction." +us,scenario_122,federal_income_tax_before_refundable_credits,glm-5.3,llm_error,taxable_income_or_deductions,False,"The model calculated taxable Social Security as 0.85 × (61,459 − 34,000) = $23,340, dropping the $4,500 base amount; the 85% cap of $27,200 should have applied. It also used $3,300 instead of $4,100 for the age and blind add-ons and a $12,200 limit on the 10% bracket instead of $12,400." +us,scenario_122,federal_income_tax_before_refundable_credits,gpt-5.4-mini,llm_error,taxable_income_or_deductions,False,"The model claimed the standard deduction and age/blind add-ons fully offset income. Total deductions of $27,200 against $70,646 AGI (85% of Social Security is taxable) leave $43,446.18 of taxable income and $4,746.66 of tax." +us,scenario_122,federal_income_tax_before_refundable_credits,gpt-5.4-nano,llm_error,taxable_income_or_deductions,False,"The model treated tax-exempt income and itemized deductions as reducing the tax to zero. Tax-exempt interest is excluded from taxable income but still counts toward Social Security taxability. Itemized deductions of about $17,853 are below the standard deduction, and taxable income is still $43,446.18." +us,scenario_122,federal_income_tax_before_refundable_credits,gpt-5.5,llm_error,taxable_income_or_deductions,False,"The model applied TCJA-expiration rules: $17,023 of itemized deductions including miscellaneous employee expenses, a $5,300 personal exemption, and pre-TCJA brackets. Under the OBBBA, the $20,200 standard deduction plus the $6,000 senior and $1,000 charitable deductions apply, with 10%/12% brackets." +us,scenario_122,federal_income_tax_before_refundable_credits,gpt-5.6-luna,llm_error,thresholds_rates,False,"The model correctly included the standard deduction with age and blind add-ons, the senior deduction, and the $1,000 charitable deduction. Its total is $100 short, which put taxable income at $43,546 instead of $43,446.18 and the tax $12 too high." +us,scenario_122,federal_income_tax_before_refundable_credits,gpt-5.6-terra,llm_error,taxable_income_or_deductions,False,"The model gave no deduction figures. Its $4,957 implies taxable income about $1,750 above $43,446.18, which matches leaving out the $1,000 charitable deduction and also understating the standard deduction or its add-ons." +us,scenario_122,federal_income_tax_before_refundable_credits,gpt-6-luna,llm_error,taxable_income_or_deductions,False,"The model applied the standard deduction, the age and blind add-ons, and the $6,000 senior deduction. It left out the $1,000 charitable deduction for people who don't itemize (new for 2026), so taxable income was about $44,465 instead of $43,446.18." +us,scenario_122,federal_income_tax_before_refundable_credits,gpt-6.1-terra,llm_error,taxable_income_or_deductions,False,"The model's $4,866.64 matches taxable income of exactly $44,446. That means it left out the $1,000 charitable deduction (new for 2026), which reduces ordinary taxable income to $41,622.18 and the tax by $120, to $4,746.66." +us,scenario_122,federal_income_tax_before_refundable_credits,grok-4.3,llm_error,taxable_income_or_deductions,False,"The model claimed taxable income falls below the filing threshold. Taxable pension, IRA, dividend, and Social Security income produce $70,646 of AGI, and after $27,200 of deductions $43,446.18 is still taxable." +us,scenario_122,federal_income_tax_before_refundable_credits,grok-4.5,llm_error,taxable_income_or_deductions,False,"The model applied TCJA-expiration rules: miscellaneous deductions after the 2% floor, a deduction for Minnesota income tax, a $5,300 personal exemption, and a 15% bracket. The 2026 law uses the $20,200 standard deduction plus the $6,000 senior and $1,000 charitable deductions." +us,scenario_122,federal_income_tax_before_refundable_credits,grok-4.6,llm_error,taxable_income_or_deductions,False,"The model used itemized deductions including miscellaneous employee expenses, a personal exemption, and a 15% bracket, all of which assume the TCJA expires. Under the OBBBA, the standard deduction with add-ons, the senior deduction, and the charitable deduction total $27,200, and the brackets are 10%/12%." +us,scenario_122,federal_income_tax_before_refundable_credits,grok-4.7,llm_error,taxable_income_or_deductions,False,"The model left out the $1,000 charitable deduction, used a $16,150 base standard deduction instead of $16,100, and ended the 10% bracket at $12,250 instead of $12,400. Its taxable income was $44,396 instead of $43,446.18." +us,scenario_122,federal_income_tax_before_refundable_credits,grok-build-0.1,llm_error,taxable_income_or_deductions,False,"The model applied TCJA-expiration rules: itemized deductions with miscellaneous employee expenses and state income tax, and a 15% bracket inflated from 2017 levels. The 2026 law uses the $20,200 standard deduction plus the $6,000 senior and $1,000 charitable deductions, with 10%/12% brackets." +us,scenario_122,federal_income_tax_before_refundable_credits,inkling,llm_error,taxable_income_or_deductions,False,"The model applied TCJA-expiration rules: itemized deductions including Minnesota income tax and miscellaneous expenses, a $5,050 personal exemption, and a 15% bracket. Under current law, the $20,200 standard deduction, the $6,000 senior deduction, and the $1,000 charitable deduction apply, with 10%/12% brackets." +us,scenario_122,federal_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"The model gave no value or explanation for this variable, so there is no answer to score." +us,scenario_122,federal_income_tax_before_refundable_credits,minimax-m3,llm_error,taxable_income_or_deductions,False,"The model claimed personal exemptions and credits fully offset positive taxable income. The 2026 law has no personal exemption, and no nonrefundable credit applies, so the $43,446.18 of taxable income produces $4,746.66 of tax." +us,scenario_122,federal_income_tax_before_refundable_credits,muse-spark-1.3,llm_error,taxable_income_or_deductions,False,"The model applied the standard deduction with add-ons and the $6,000 senior deduction. It left out the $1,000 charitable deduction and slightly understated the standard deduction, giving taxable income of $44,596 instead of $43,446.18." +us,scenario_122,federal_income_tax_before_refundable_credits,muse-wonder,llm_error,other,False,"The model found the correct $43,446 of taxable income, including the $1,000 charitable deduction, but rounded the result to $4,750. The exact figure is $1,240 + 12% × $29,222.18 = $4,746.66." +us,scenario_122,federal_income_tax_before_refundable_credits,ox-alpha,llm_error,other,False,"The model's reasoning concludes $4,866.64, but it submitted $3,491.46, which nothing in the reasoning supports. Its reasoned figure also left out the $1,000 charitable deduction, which would have brought it to $4,746.66." +us,scenario_122,federal_income_tax_before_refundable_credits,qwen-3.7-max,llm_error,taxable_income_or_deductions,False,"The model submitted $9,505, which contradicts the $5,544 its reasoning reached. That reasoning left out the $6,000 senior deduction and the $1,000 charitable deduction, and it wrongly treated the $1,447 long-term capital loss as gain eligible for the preferential rate." +us,scenario_122,federal_income_tax_before_refundable_credits,qwen3.8-max,llm_error,taxable_income_or_deductions,False,"The model left the $27,200 of taxable Social Security out of AGI. Its stated tax adjustments do not support the increase from $3,933.60 to $5,065, and it applied the credit for the elderly or disabled, which is fully phased out at this AGI." us,scenario_122,federal_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. us,scenario_122,head_medicaid_eligible,claude-sonnet-5,llm_error,categorical_eligibility,False,"The model treated being age 73, blind, and disabled as automatic categorical eligibility and conflated Medicare Savings Programs such as QMB and SLMB with full Medicaid eligibility. It also dismissed resource limits despite the disclosed $44,000 in bank assets and $177,000 in stock assets; the head qualified through none of Minnesota’s Medicaid pathways." us,scenario_122,head_medicaid_eligible,glm-5.2,llm_error,categorical_eligibility,False,"The model correctly found income far above the 138% FPL MAGI limit, then reversed that result solely because the head was elderly, blind, and disabled. Those characteristics do not automatically confer Medicaid eligibility, and the head qualified through no alternative category." us,scenario_122,payroll_tax,gpt-5.4-nano,llm_error,payroll_tax_base,False,"The model correctly identified that no wage earnings were provided and that payroll tax therefore equals zero, then contradicted that reasoning by imposing an unsupported $1,270.64 tax on unspecified ""taxable income."" Retirement and investment income is not an employee Social Security or Medicare tax base." us,scenario_122,payroll_tax,kimi-k2.6,parse_contract_failure,missing_output,False,"The model supplied no parseable payroll_tax output or explanation, violating the required structured-output contract." us,scenario_122,self_employment_tax,kimi-k2.6,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. -us,scenario_122,state_income_tax_before_refundable_credits,claude-fable-5,llm_error,state_local_rule,False,"It treated Minnesota's Social Security subtraction as phased out at this income, but the full $27,200 is subtractable at $70,646 AGI. It also itemized instead of taking the larger $19,300 aged/blind standard deduction plus the $4,977.18 non-itemizer charitable subtraction. That gave about $52,000 of taxable income in the 6.8% bracket instead of $19,169 at 5.35%." -us,scenario_122,state_income_tax_before_refundable_credits,claude-fable-5.1,llm_error,taxable_income_or_deductions,False,"The structure was right, but it overstated two amounts. It used a $19,500 standard deduction instead of $19,300, and a $5,154 charitable subtraction (50% of the full $10,308 over $500) instead of $4,977.18. Taxable income came out at $18,792 instead of $19,169." -us,scenario_122,state_income_tax_before_refundable_credits,claude-haiku-4.5,llm_error,taxable_income_or_deductions,False,"It took about $43,446 of non-Social Security income, subtracted only a $13,175 standard deduction, and then declared the tax zero even though roughly $30,000 of taxable income remained. The correct path subtracts the $19,300 aged/blind standard deduction and the $4,977.18 charitable subtraction, leaving $19,169 taxed at 5.35%." -us,scenario_122,state_income_tax_before_refundable_credits,claude-haiku-5.5,llm_error,state_local_rule,False,"It cited a partial pension exemption that Minnesota does not have for private pensions or IRAs, and concluded zero tax. After the $27,200 Social Security subtraction, the $19,300 standard deduction, and the $4,977.18 charitable subtraction, $19,169 of taxable income remains and owes $1,025.54." -us,scenario_122,state_income_tax_before_refundable_credits,claude-opus-4.7,llm_error,age_disability,False,"It correctly reached about $19,442 of taxable income and about $1,040 of tax. It then zeroed this out with a senior/disabled subtraction and credit that do not apply: Minnesota's elderly/disabled subtraction is fully phased out at roughly $70,000 of AGI. The tax at $19,169 of taxable income stands at $1,025.54." -us,scenario_122,state_income_tax_before_refundable_credits,claude-opus-4.8,llm_error,state_local_rule,False,"It asserted that the Social Security subtraction, itemized deductions, and unnamed nonrefundable credits push tax to zero, without computing anything. Federal AGI of $70,646 minus the $27,200 subtraction, the $19,300 standard deduction, and the $4,977.18 charitable subtraction leaves $19,169, which owes $1,025.54 with no offsetting credit." -us,scenario_122,state_income_tax_before_refundable_credits,claude-opus-5,llm_error,state_local_rule,False,"It treated the Social Security subtraction as limited by income and estimated about $44,000 of taxable income, but at this AGI the full $27,200 is subtracted. It also omitted the $4,977.18 non-itemizer charitable subtraction and used about $18,250 of standard deduction instead of $19,300." -us,scenario_122,state_income_tax_before_refundable_credits,claude-opus-5.5,llm_error,taxable_income_or_deductions,False,"It used the correct $19,300 standard deduction and the full Social Security subtraction. However, it computed the charitable subtraction as $5,154 (50% of the full $10,808 minus $500) instead of $4,977.18, which understated taxable income by $177 ($18,992 instead of $19,169)." -us,scenario_122,state_income_tax_before_refundable_credits,claude-sonnet-4.6,llm_error,state_local_rule,False,"It invented a $15,000 Minnesota pension/IRA subtraction for people 65 and older; Minnesota has no such subtraction for private pension or IRA income. It also itemized, including the $3,510 of employee business expenses, instead of taking the $19,300 aged/blind standard deduction and the $4,977.18 charitable subtraction, which ended at $10,010 of taxable income instead of $19,169." -us,scenario_122,state_income_tax_before_refundable_credits,claude-sonnet-5,llm_error,state_local_rule,False,"It left the $27,200 of taxable Social Security out of AGI and then subtracted it again. It also relied on a Minnesota elderly/disability credit that is phased out at this income, and reached $0 without computing anything. The correct taxable income is $19,169, taxed at 5.35%." -us,scenario_122,state_income_tax_before_refundable_credits,claude-sonnet-5.5,llm_error,state_local_rule,False,"It applied the full Social Security subtraction and a $19,400 standard deduction, but omitted Minnesota's $4,977.18 non-itemizer charitable subtraction. Taxable income came out at $24,046 instead of $19,169." -us,scenario_122,state_income_tax_before_refundable_credits,deepseek-v4-flash-0731,llm_error,state_local_rule,False,"It never applied the $27,200 Social Security subtraction. It used a base standard deduction with no age or blind additions, and subtracted a personal exemption that Minnesota no longer allows for the filer. It also omitted the charitable subtraction, giving about $50,146 of taxable income instead of $19,169." -us,scenario_122,state_income_tax_before_refundable_credits,deepseek-v4-pro,llm_error,state_local_rule,False,"It skipped the $27,200 Social Security subtraction and subtracted a nonexistent filer personal exemption. It also itemized $17,023, which is less than the $19,300 standard deduction plus the $4,977.18 charitable subtraction, leaving $48,529 of taxable income instead of $19,169." -us,scenario_122,state_income_tax_before_refundable_credits,deepseek-v4-pro-0813,llm_error,state_local_rule,False,"It correctly subtracted the $27,200 of Social Security. It then used an $18,500 standard deduction instead of $19,300 and omitted the $4,977.18 non-itemizer charitable subtraction, leaving $24,946 of taxable income instead of $19,169." -us,scenario_122,state_income_tax_before_refundable_credits,deepseek-v4.1-flash,llm_error,state_local_rule,False,"It subtracted a fictitious $5,000 retirement subtraction in place of the $4,977.18 non-itemizer charitable subtraction, and used an $18,500 standard deduction instead of $19,300. That gave $19,946 of taxable income instead of $19,169." -us,scenario_122,state_income_tax_before_refundable_credits,gemini-3-flash-preview,llm_error,state_local_rule,False,"It omitted the $27,200 Social Security subtraction and the $4,977.18 charitable subtraction, and used an $18,700 standard deduction. It also applied a 7.05% second-bracket rate instead of Minnesota's 6.8%, giving $51,946 of taxable income instead of $19,169." -us,scenario_122,state_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,state_local_rule,False,"With no shown computation, $2,420 implies about $42,500 of taxable income reaching the 6.8% bracket. That is consistent with skipping the full $27,200 Social Security subtraction and the charitable subtraction; the correct base is $19,169, all at 5.35%." -us,scenario_122,state_income_tax_before_refundable_credits,gemini-3.1-pro-preview,llm_error,state_local_rule,False,"It applied only a partial Social Security subtraction and put income into the 6.8% bracket. At $70,646 of AGI, Minnesota subtracts the full $27,200, and the $4,977.18 charitable subtraction also applies, leaving $19,169 entirely at 5.35%." -us,scenario_122,state_income_tax_before_refundable_credits,gemini-3.5-flash,llm_error,state_local_rule,False,"It applied only a partial Social Security subtraction and reached $51,665 of taxable income. The full $27,200 is subtractable at this AGI, and together with the $19,300 standard deduction and the $4,977.18 charitable subtraction, taxable income is $19,169." -us,scenario_122,state_income_tax_before_refundable_credits,gemini-3.5-flash-lite,llm_error,taxable_income_or_deductions,False,"With no shown computation, $1,111 implies about $20,766 of taxable income at 5.35%, about $1,600 above the correct $19,169. That means its standard deduction and charitable subtraction together fell short of the engine's $19,300 and $4,977.18." -us,scenario_122,state_income_tax_before_refundable_credits,gemini-3.6-flash,llm_error,state_local_rule,False,"It correctly subtracted the $27,200 of Social Security, but used an $18,270 standard deduction instead of $19,300. It also omitted the $4,977.18 non-itemizer charitable subtraction, leaving $25,176 of taxable income instead of $19,169." -us,scenario_122,state_income_tax_before_refundable_credits,gemini-3.7-flash,llm_error,state_local_rule,False,"It submitted $2,389 while its explanation says 1308, so the answer contradicts its own work. Both figures exceed $1,025.54 because the model never applied the $4,977.18 non-itemizer charitable subtraction to reach $19,169 of taxable income." -us,scenario_122,state_income_tax_before_refundable_credits,gemini-3.8-flash,llm_error,state_local_rule,False,"It applied the full Social Security subtraction, but used a $19,000 standard deduction instead of $19,300 and omitted the $4,977.18 non-itemizer charitable subtraction. Taxable income came out at $24,446 instead of $19,169." -us,scenario_122,state_income_tax_before_refundable_credits,gemini-4-argon,llm_error,state_local_rule,False,"It applied the $27,200 Social Security subtraction, but $1,365 implies about $25,500 of taxable income. That means it used an understated standard deduction (about $17,900 instead of $19,300) and dropped the $4,977.18 charitable subtraction." -us,scenario_122,state_income_tax_before_refundable_credits,glm-5.2,llm_error,thresholds_rates,False,"It used a $14,600 standard deduction with no age or blind additions, which made itemizing ($14,926) look better than the $19,300 standard deduction plus the $4,977.18 charitable subtraction. It also applied made-up 2.85%/4.80% rates instead of Minnesota's 5.35% first bracket." -us,scenario_122,state_income_tax_before_refundable_credits,glm-5.3,llm_error,state_local_rule,False,"It used an inconsistent federal AGI and Social Security figure ($66,786 and $23,340) and an $18,560 standard deduction instead of $19,300. It also omitted the $4,977.18 non-itemizer charitable subtraction, leaving $24,886 of taxable income instead of $19,169." -us,scenario_122,state_income_tax_before_refundable_credits,gpt-5.4-mini,llm_error,age_disability,False,"It claimed the standard deduction and senior/disabled subtractions wipe out all taxable income. Minnesota's elderly/disabled subtraction is phased out at this AGI, and after the $27,200, $19,300, and $4,977.18 reductions, $19,169 remains taxable at 5.35%." -us,scenario_122,state_income_tax_before_refundable_credits,gpt-5.4-nano,llm_error,taxable_income_or_deductions,False,"With no computation shown, it asserted non-positive tax. Federal AGI of $70,646.18 minus the $27,200 Social Security subtraction, the $19,300 standard deduction, and the $4,977.18 charitable subtraction leaves $19,169, which produces $1,025.54 of tax." -us,scenario_122,state_income_tax_before_refundable_credits,gpt-5.5,llm_error,state_local_rule,False,"It added the $2,013 of tax-exempt interest back to Minnesota income, but the engine has no such addition. That inflated taxable income to about $20,450 instead of $19,169." -us,scenario_122,state_income_tax_before_refundable_credits,gpt-5.6-luna,llm_error,state_local_rule,False,"Its taxable income of about $49,900 shows that it did not subtract the full $27,200 of Social Security, despite saying it did. It also omitted the $4,977.18 charitable subtraction, which pushed income into the 6.8% bracket instead of leaving $19,169 at 5.35%." -us,scenario_122,state_income_tax_before_refundable_credits,gpt-5.6-sol,llm_error,state_local_rule,False,"It added the $2,013 of tax-exempt interest as a Minnesota addition, but the engine has no such addition. That raised taxable income to about $21,055 instead of $19,169." -us,scenario_122,state_income_tax_before_refundable_credits,gpt-5.6-terra,llm_error,state_local_rule,False,"$2,640 implies about $45,800 of taxable income reaching the 6.8% bracket, which is consistent with only a partial Social Security subtraction and no charitable subtraction. The full $27,200 subtraction, the $19,300 standard deduction, and the $4,977.18 charitable subtraction leave $19,169." -us,scenario_122,state_income_tax_before_refundable_credits,gpt-6-astra,llm_error,taxable_income_or_deductions,False,"It computed the charitable subtraction as $5,154 instead of $4,977.18 and implicitly used a $19,400 standard deduction instead of $19,300. Taxable income came out at $18,892 instead of $19,169." -us,scenario_122,state_income_tax_before_refundable_credits,gpt-6-luna,llm_error,state_local_rule,False,"It applied the Social Security subtraction and an age/blind standard deduction, but omitted the $4,977.18 non-itemizer charitable subtraction. That left $23,265 of taxable income instead of $19,169." -us,scenario_122,state_income_tax_before_refundable_credits,gpt-6-sol,llm_error,taxable_income_or_deductions,False,"Its $18,342 of taxable income implies about $25,100 of combined standard deduction and charitable subtraction, about $825 more than the engine's $19,300 plus $4,977.18. Both the age/blind standard deduction and the charitable subtraction were overstated." -us,scenario_122,state_income_tax_before_refundable_credits,gpt-6.1-sol,llm_error,state_local_rule,False,"It used the full $27,200 Social Security subtraction and a $19,400 standard deduction, but omitted the $4,977.18 non-itemizer charitable subtraction. Taxable income came out at $24,046 instead of $19,169." -us,scenario_122,state_income_tax_before_refundable_credits,grok-4.3,llm_error,age_disability,False,"It cited age-based exemptions and credits to reach zero, but no Minnesota senior exemption or credit applies at about $70,000 of AGI. Taxable income of $19,169 remains after the Social Security, standard deduction, and charitable reductions, and owes $1,025.54." -us,scenario_122,state_income_tax_before_refundable_credits,grok-4.5,llm_error,state_local_rule,False,"It applied the full Social Security subtraction and about $19,600 of standard deduction, but omitted the $4,977.18 non-itemizer charitable subtraction. That left $23,844 of taxable income instead of $19,169." -us,scenario_122,state_income_tax_before_refundable_credits,grok-4.6,llm_error,state_local_rule,False,"It applied the Social Security subtraction and a standard deduction, but left about $22,000 taxable because it omitted the $4,977.18 non-itemizer charitable subtraction. The correct taxable income is $19,169." -us,scenario_122,state_income_tax_before_refundable_credits,grok-4.7,llm_error,state_local_rule,False,"It added the $2,013 of tax-exempt interest back as a Minnesota addition, but the engine has none. It also used a $5,154 charitable subtraction and a $19,400 standard deduction instead of $4,977.18 and $19,300, giving $20,905 of taxable income instead of $19,169." -us,scenario_122,state_income_tax_before_refundable_credits,grok-build-0.1,llm_error,state_local_rule,False,"It made no Social Security subtraction at all, and it itemized $17,023 even though the $19,300 aged/blind standard deduction plus the $4,977.18 charitable subtraction is larger. That left $53,623 of taxable income in the 6.8% bracket instead of $19,169." -us,scenario_122,state_income_tax_before_refundable_credits,inkling,llm_error,state_local_rule,False,"It started near federal AGI and ended with about $50,000 of taxable income, which means it never applied the full $27,200 Social Security subtraction or the $4,977.18 charitable subtraction. The correct base is $19,169, all at 5.35%." -us,scenario_122,state_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"No value or explanation was returned for state_income_tax_before_refundable_credits, so there was no answer to score." -us,scenario_122,state_income_tax_before_refundable_credits,kimi-k3,llm_error,state_local_rule,False,"It subtracted a $5,330 personal exemption that Minnesota does not allow for the filer, and omitted the $4,977.18 non-itemizer charitable subtraction. It also used a $19,425 standard deduction instead of $19,300. These errors partly offset each other, giving $18,690 of taxable income instead of $19,169." -us,scenario_122,state_income_tax_before_refundable_credits,minimax-m3,llm_error,age_disability,False,"It cited a senior age-65 subtraction and the standard deduction to reach zero, but the elderly/disabled subtraction is phased out at this AGI. After the full $27,200 Social Security subtraction, the $19,300 standard deduction, and the $4,977.18 charitable subtraction, $19,169 remains taxable." -us,scenario_122,state_income_tax_before_refundable_credits,muse-spark-1.3,llm_error,state_local_rule,False,"It applied the Social Security subtraction, but used an $18,200 standard deduction instead of $19,300 and omitted the $4,977.18 non-itemizer charitable subtraction. That left $25,246 of taxable income instead of $19,169." -us,scenario_122,state_income_tax_before_refundable_credits,muse-wonder,llm_error,state_local_rule,False,"It applied the $27,200 Social Security subtraction, but its aged/blind standard deduction was about $17,950 instead of $19,300. It also omitted the $4,977.18 charitable subtraction, leaving about $25,496 of taxable income instead of $19,169." -us,scenario_122,state_income_tax_before_refundable_credits,ox-alpha,llm_error,age_disability,False,"It used a $15,300 standard deduction with no age-65 or blind additions, so itemizing $17,367 looked better. The correct $19,300 standard deduction plus the $4,977.18 non-itemizer charitable subtraction reduces taxable income to $19,169, not $26,079." -us,scenario_122,state_income_tax_before_refundable_credits,qwen-3.7-max,llm_error,state_local_rule,False,"It made no Social Security subtraction and added back tax-exempt interest and pension income. It also used a $14,600 standard deduction with no age or blind additions, then subtracted the property tax refund, which is not a credit against income tax. The correct calculation leaves $19,169 taxed at 5.35%." -us,scenario_122,state_income_tax_before_refundable_credits,qwen3.8-max,llm_error,taxable_income_or_deductions,False,"It used a wrong federal AGI ($52,092 instead of $70,646) and a made-up $30,100 standard deduction, and its $1,450 does not equal 5.35% of its own $21,992. The correct calculation is $70,646 minus $27,200, $19,300, and $4,977.18, which leaves $19,169." -us,scenario_122,state_refundable_credits,claude-fable-5,llm_error,credit_phaseout,False,"The model computed household income of about $77,500 and noted it was 'near the income limit', but it still paid a renter's credit of $2,265. At this income the 2026 renter's credit is fully phased out. Its stated arithmetic (about $1,470 'reduced by phaseout') also contradicts its larger final number." -us,scenario_122,state_refundable_credits,deepseek-v4.1-flash,llm_error,credit_phaseout,False,"The model correctly found household income of $77,459. It then applied a 50% copayment with a 2.5% threshold, as if the income were still inside the renter's credit schedule. That income is above the schedule's 2026 ceiling, so the credit is $0, not $1,431.74." -us,scenario_122,state_refundable_credits,gemini-3.1-pro-preview,llm_error,credit_phaseout,False,"The model gave about $2,000, a near-maximum renter's refund, without ever testing household income against the credit's ceiling. With about $77,460 of household income (AGI plus nontaxable Social Security and tax-exempt interest), the 2026 renter's credit is zero." -us,scenario_122,state_refundable_credits,gemini-4-argon,llm_error,credit_phaseout,False,"The model treated the $28,235 rent as qualifying for a $1,140 renter's credit. It ignored that household income of about $77,460 is above the 2026 renter's credit income ceiling, which zeroes the credit." -us,scenario_122,state_refundable_credits,gpt-5.5,llm_error,credit_phaseout,False,"The model applied a 'senior/disabled household-income schedule' to bring income down into a paying bracket and got $1,070. Under PolicyEngine's 2026 computation, household income stays at about $77,460, which is above the renter's credit ceiling, so the credit is $0." -us,scenario_122,state_refundable_credits,gpt-5.6-sol,llm_error,credit_phaseout,False,"The model applied a senior/disabled income adjustment and an income schedule that still paid $2,228. Household income of about $77,460 is past the end of the 2026 renter's credit schedule, so no renter's credit is payable and total state refundable credits are $0." -us,scenario_122,state_refundable_credits,gpt-6-astra,llm_error,credit_phaseout,False,"The model started from AGI of $70,646 and took an elderly/disabled subtraction, which moved household income below the phaseout ceiling. PolicyEngine's household income adds back nontaxable Social Security and tax-exempt interest, about $77,460, which exceeds the 2026 renter's credit ceiling. The credit is $0, not $1,050." -us,scenario_122,state_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"The model submitted no value or explanation for state_refundable_credits. The correct derivation gives $0, because household income of about $77,460 is above the Minnesota renter's credit ceiling and no other Minnesota refundable credit applies." +us,scenario_122,state_income_tax_before_refundable_credits,claude-fable-5,llm_error,state_local_rule,False,"It treated Minnesota's Social Security subtraction as phased out, but at $70,646 AGI the full $27,200 is subtracted. It also claimed itemized deductions beat the standard deduction, when the $14,926 itemized total is below the $19,300 aged/blind standard deduction, so it never took the $4,977 non-itemizer charitable subtraction. Its taxable income of about $52,000 should be $19,169." +us,scenario_122,state_income_tax_before_refundable_credits,claude-fable-5.1,llm_error,taxable_income_or_deductions,False,"It used the right structure but overstated two amounts. It used a $19,500 standard deduction instead of $19,300. It set the charitable subtraction at $5,154 (50% of $10,308), when the correct $4,977 also reflects the 0.5%-of-AGI floor on contributions. Together these understated taxable income by $377, giving $18,792 instead of $19,169." +us,scenario_122,state_income_tax_before_refundable_credits,claude-haiku-4.5,llm_error,taxable_income_or_deductions,False,"It cited a $13,175 standard deduction against $43,446 of non-Social-Security income, which leaves more than $30,000 taxable, yet it reported $0 tax. The correct steps give $19,169 of taxable income taxed at 5.35%, which yields $1,025.54." +us,scenario_122,state_income_tax_before_refundable_credits,claude-haiku-5.5,llm_error,state_local_rule,False,"It cited a 'partially exempt pension' subtraction that Minnesota does not have for private pensions or IRA withdrawals. After the $27,200 Social Security subtraction, the $19,300 standard deduction and the $4,977 charitable subtraction, $19,169 stays taxable at 5.35%. That is not zero." +us,scenario_122,state_income_tax_before_refundable_credits,claude-opus-4.7,llm_error,state_local_rule,False,"It estimated about $1,040 using incorrect deduction amounts and then cut the tax to $0 with a 'senior subtraction' and elderly/disabled credit. Minnesota's elderly/disabled subtraction is fully phased out at $70,646 AGI, so nothing reduces the 5.35% tax on $19,169 of taxable income." +us,scenario_122,state_income_tax_before_refundable_credits,claude-opus-4.8,llm_error,taxable_income_or_deductions,False,"It claimed the Social Security subtraction and deductions push taxable income near zero and invented age-based nonrefundable credits. Subtracting $27,200 Social Security, the $19,300 standard deduction and the $4,977 charitable subtraction from $70,646 AGI still leaves $19,169 taxable." +us,scenario_122,state_income_tax_before_refundable_credits,claude-opus-5,llm_error,state_local_rule,False,"It treated the Minnesota Social Security subtraction as income-limited and partial, which left taxable income near $44,000. The full $27,200 subtraction applies at this AGI, and with the $19,300 standard deduction and $4,977 charitable subtraction, taxable income is $19,169." +us,scenario_122,state_income_tax_before_refundable_credits,claude-opus-5.5,llm_error,taxable_income_or_deductions,False,"It used the correct $19,300 standard deduction and full Social Security subtraction. However, it overstated the non-itemizer charitable subtraction at $5,154 (50% of contributions over $500) instead of $4,977, because it left out the 0.5%-of-AGI floor on contributions. That understated taxable income by $177 ($18,992 instead of $19,169)." +us,scenario_122,state_income_tax_before_refundable_credits,claude-sonnet-4.6,llm_error,state_local_rule,False,"It invented a $15,000 Minnesota pension/IRA subtraction for people 65 and older that does not exist. It also started from federal taxable income instead of federal AGI. It then switched to itemizing because it used a $14,575 standard deduction without the two aged/blind add-ons, when the correct $19,300 exceeds itemized deductions." +us,scenario_122,state_income_tax_before_refundable_credits,claude-sonnet-5,llm_error,taxable_income_or_deductions,False,"It asserted that the Social Security subtraction, deductions and a 'disability/elderly credit' bring taxable income to zero. Minnesota AGI after the Social Security subtraction is $43,446, and the $19,300 standard deduction plus the $4,977 charitable subtraction leave $19,169 taxable at 5.35%." +us,scenario_122,state_income_tax_before_refundable_credits,claude-sonnet-5.5,llm_error,taxable_income_or_deductions,False,"It omitted the non-itemizer charitable subtraction ($4,977), which Minnesota allows on top of the standard deduction. It also used $19,400 instead of $19,300, so taxable income came out at $24,046 instead of $19,169." +us,scenario_122,state_income_tax_before_refundable_credits,deepseek-v4-flash-0731,llm_error,state_local_rule,False,"It skipped the full $27,200 Social Security subtraction and the charitable subtraction. It applied a personal exemption that Minnesota no longer allows for the filer, and its $15,200 standard deduction left out the age and blindness add-ons. As a result, taxable income was about $50,146 instead of $19,169." +us,scenario_122,state_income_tax_before_refundable_credits,deepseek-v4-pro,llm_error,state_local_rule,False,"It never subtracted the $27,200 of taxable Social Security. It itemized $17,023 instead of taking the larger $19,300 aged/blind standard deduction, and it added a personal exemption Minnesota does not allow for the filer, which pushed taxable income into the 6.8% bracket." +us,scenario_122,state_income_tax_before_refundable_credits,deepseek-v4-pro-0813,llm_error,taxable_income_or_deductions,False,"It omitted the $4,977 non-itemizer charitable subtraction and understated the aged/blind standard deduction ($18,500 instead of $19,300). That gave taxable income of $24,946 instead of $19,169." +us,scenario_122,state_income_tax_before_refundable_credits,deepseek-v4.1-flash,llm_error,state_local_rule,False,"It invented a $5,000 retirement subtraction that does not apply to private pension or IRA income, and it used an $18,500 standard deduction instead of $19,300. It also left out the $4,977 non-itemizer charitable subtraction, which happened to roughly offset these errors and land on $19,946 of taxable income instead of $19,169." +us,scenario_122,state_income_tax_before_refundable_credits,gemini-3-flash-preview,llm_error,state_local_rule,False,"It applied no Social Security subtraction, so it taxed the full $70,646 AGI less a standard deduction. It also used a fictitious 7.05% second-bracket rate. The full $27,200 subtraction plus the charitable subtraction keep taxable income at $19,169, all in the 5.35% bracket." +us,scenario_122,state_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,llm_error,state_local_rule,False,"The $2,420 answer implies about $42,000 of taxable income spilling into the 6.8% bracket, which fits leaving out the $27,200 Social Security subtraction. The correct taxable income is $19,169 at 5.35%." +us,scenario_122,state_income_tax_before_refundable_credits,gemini-3.1-pro-preview,llm_error,state_local_rule,False,"It treated the Social Security subtraction as only partial, which put income into the 6.8% bracket. At $70,646 AGI the full $27,200 subtraction applies, and with the $4,977 charitable subtraction taxable income stays at $19,169 in the 5.35% bracket." +us,scenario_122,state_income_tax_before_refundable_credits,gemini-3.5-flash,llm_error,state_local_rule,False,"Its taxable income of $51,665 is just AGI minus a standard deduction, so it effectively applied no Social Security subtraction. The full $27,200 subtraction applies at this income, and the $4,977 charitable subtraction also applies." +us,scenario_122,state_income_tax_before_refundable_credits,gemini-3.5-flash-lite,llm_error,taxable_income_or_deductions,False,"Its $1,111 answer implies about $20,766 of taxable income, which is about $1,600 more than the correct $19,169. It understated the combined $19,300 aged/blind standard deduction and $4,977 non-itemizer charitable subtraction taken from Minnesota AGI of $43,446." +us,scenario_122,state_income_tax_before_refundable_credits,gemini-3.6-flash,llm_error,taxable_income_or_deductions,False,"It omitted the $4,977 non-itemizer charitable subtraction and used an $18,270 standard deduction instead of $19,300. That gave $25,176 of taxable income instead of $19,169." +us,scenario_122,state_income_tax_before_refundable_credits,gemini-3.7-flash,llm_error,taxable_income_or_deductions,False,"It submitted $2,389 while its own explanation says $1,308, so the answer contradicts itself. The $1,308 figure also leaves out the $4,977 non-itemizer charitable subtraction applied alongside the $19,300 standard deduction." +us,scenario_122,state_income_tax_before_refundable_credits,gemini-3.8-flash,llm_error,taxable_income_or_deductions,False,"It omitted the $4,977 non-itemizer charitable subtraction and used a $19,000 standard deduction instead of $19,300. That left $24,446 of taxable income instead of $19,169." +us,scenario_122,state_income_tax_before_refundable_credits,gemini-4-argon,llm_error,taxable_income_or_deductions,False,"It applied the Social Security subtraction but its $1,365 answer implies about $25,500 of taxable income. That fits leaving out the $4,977 charitable subtraction and understating the $19,300 aged/blind standard deduction." +us,scenario_122,state_income_tax_before_refundable_credits,glm-5.2,llm_error,thresholds_rates,False,"It applied made-up 2.85%/4.80% rates instead of Minnesota's 5.35% first bracket. It also itemized $14,926 because it used a $14,600 standard deduction without the two aged/blind add-ons; the correct $19,300 standard deduction plus the $4,977 non-itemizer charitable subtraction gives $19,169 of taxable income." +us,scenario_122,state_income_tax_before_refundable_credits,glm-5.3,llm_error,taxable_income_or_deductions,False,"It omitted the $4,977 non-itemizer charitable subtraction and used an $18,560 standard deduction instead of $19,300. That gave $24,886 of taxable income instead of $19,169." +us,scenario_122,state_income_tax_before_refundable_credits,gpt-5.4-mini,llm_error,taxable_income_or_deductions,False,"It claimed the standard deduction and senior subtractions wipe out taxable income. After the full $27,200 Social Security subtraction, the $19,300 standard deduction and the $4,977 charitable subtraction, $19,169 stays taxable at 5.35%, and no senior subtraction survives at $70,646 AGI." +us,scenario_122,state_income_tax_before_refundable_credits,gpt-5.4-nano,llm_error,taxable_income_or_deductions,False,"It reported zero tax with no computation. Minnesota AGI of $43,446 after the Social Security subtraction, less the $19,300 standard deduction and $4,977 charitable subtraction, leaves $19,169 of taxable income and $1,025.54 of tax." +us,scenario_122,state_income_tax_before_refundable_credits,gpt-5.5,llm_error,state_local_rule,False,"It added the $2,013 of tax-exempt interest back to Minnesota income, but no such addition applies here. That pushed its taxable income to about $20,449 instead of $19,169." +us,scenario_122,state_income_tax_before_refundable_credits,gpt-5.6-luna,llm_error,state_local_rule,False,"It said it applied the Social Security subtraction, but its $49,900 taxable income equals AGI less only a standard deduction, so the $27,200 subtraction was never taken. It also left out the $4,977 charitable subtraction, which pushed income into the 6.8% bracket." +us,scenario_122,state_income_tax_before_refundable_credits,gpt-5.6-sol,llm_error,state_local_rule,False,"It added the $2,013 of tax-exempt interest back to Minnesota income, but no such addition applies. That raised taxable income to about $21,055 instead of $19,169." +us,scenario_122,state_income_tax_before_refundable_credits,gpt-5.6-terra,llm_error,state_local_rule,False,"Its $2,640 answer implies about $46,000 of taxable income reaching the 6.8% bracket, which fits leaving out most of the $27,200 Social Security subtraction. It also skipped the $4,977 charitable subtraction; the correct taxable income is $19,169." +us,scenario_122,state_income_tax_before_refundable_credits,gpt-6-astra,llm_error,taxable_income_or_deductions,False,"It used a $19,400 standard deduction instead of $19,300. It also used a $5,154 charitable subtraction instead of $4,977, because it left out the 0.5%-of-AGI floor on contributions. That understated taxable income at $18,892 instead of $19,169." +us,scenario_122,state_income_tax_before_refundable_credits,gpt-6-luna,llm_error,taxable_income_or_deductions,False,"It omitted the $4,977 non-itemizer charitable subtraction, leaving $23,265 of taxable income. The correct $19,300 standard deduction plus the charitable subtraction from $43,446 gives $19,169." +us,scenario_122,state_income_tax_before_refundable_credits,gpt-6-sol,llm_error,taxable_income_or_deductions,False,"It overstated the combined standard deduction and charitable subtraction at about $25,100 instead of $24,277 ($19,300 plus $4,977). That understated taxable income at $18,342 instead of $19,169." +us,scenario_122,state_income_tax_before_refundable_credits,gpt-6.1-sol,llm_error,taxable_income_or_deductions,False,"It omitted the $4,977 non-itemizer charitable subtraction and used a $19,400 standard deduction instead of $19,300. That gave $24,046 of taxable income instead of $19,169." +us,scenario_122,state_income_tax_before_refundable_credits,gpt-6.1-terra,llm_error,taxable_income_or_deductions,False,"Its $1,284 answer implies about $24,000 of taxable income. That is Minnesota AGI after the Social Security subtraction less only the standard deduction, without the $4,977 non-itemizer charitable subtraction." +us,scenario_122,state_income_tax_before_refundable_credits,grok-4.3,llm_error,taxable_income_or_deductions,False,"It claimed age-based exemptions eliminate taxable income. Minnesota has no filer personal exemption, and no elderly subtraction survives at $70,646 AGI, so $19,169 stays taxable after the Social Security subtraction, the $19,300 standard deduction and the $4,977 charitable subtraction." +us,scenario_122,state_income_tax_before_refundable_credits,grok-4.5,llm_error,taxable_income_or_deductions,False,"It omitted the $4,977 non-itemizer charitable subtraction and used a $19,600 standard deduction instead of $19,300. That gave $23,844 of taxable income instead of $19,169." +us,scenario_122,state_income_tax_before_refundable_credits,grok-4.6,llm_error,taxable_income_or_deductions,False,"It left out the non-itemizer charitable subtraction, so it deducted only about $21,400 from Minnesota AGI of $43,446 instead of $24,277 ($19,300 standard deduction plus $4,977). That left about $22,000 taxable instead of $19,169." +us,scenario_122,state_income_tax_before_refundable_credits,grok-4.7,llm_error,state_local_rule,False,"It added the $2,013 of tax-exempt interest back to Minnesota income, but no such addition applies. It also used a $19,400 standard deduction and a $5,154 charitable subtraction instead of $19,300 and $4,977, ending at $20,905 of taxable income instead of $19,169." +us,scenario_122,state_income_tax_before_refundable_credits,grok-build-0.1,llm_error,state_local_rule,False,"It applied no Social Security subtraction and itemized $17,023 instead of taking the larger $19,300 aged/blind standard deduction. That gave $53,623 of taxable income instead of $19,169 after the $27,200 Social Security and $4,977 charitable subtractions." +us,scenario_122,state_income_tax_before_refundable_credits,inkling,llm_error,state_local_rule,False,"It taxed about $50,000 of income because it never subtracted the $27,200 of federally taxable Social Security. It also skipped the $4,977 non-itemizer charitable subtraction, which pushed income into the 6.8% bracket." +us,scenario_122,state_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"The model gave no value for state_income_tax_before_refundable_credits, so there was no answer to score." +us,scenario_122,state_income_tax_before_refundable_credits,kimi-k3,llm_error,taxable_income_or_deductions,False,"It subtracted a $5,330 personal exemption, which Minnesota no longer allows for the filer. It also omitted the $4,977 non-itemizer charitable subtraction, and the two errors largely offset each other. The $19,425 standard deduction also overstates the correct $19,300." +us,scenario_122,state_income_tax_before_refundable_credits,minimax-m3,llm_error,taxable_income_or_deductions,False,"It applied a 'senior age-65 subtraction' and concluded taxable income is zero. The elderly subtraction is fully phased out at $70,646 AGI, and after the $27,200 Social Security subtraction, the $19,300 standard deduction and the $4,977 charitable subtraction, $19,169 stays taxable." +us,scenario_122,state_income_tax_before_refundable_credits,muse-spark-1.3,llm_error,taxable_income_or_deductions,False,"It omitted the $4,977 non-itemizer charitable subtraction and used an $18,200 standard deduction instead of $19,300. That gave $25,246 of taxable income instead of $19,169." +us,scenario_122,state_income_tax_before_refundable_credits,muse-wonder,llm_error,taxable_income_or_deductions,False,"It omitted the $4,977 non-itemizer charitable subtraction and understated the aged/blind standard deduction at about $17,950 instead of $19,300. That gave $25,496 of taxable income instead of $19,169." +us,scenario_122,state_income_tax_before_refundable_credits,ox-alpha,llm_error,taxable_income_or_deductions,False,"It itemized $17,367 because it compared against a $15,300 standard deduction without the age and blindness add-ons. The correct $19,300 standard deduction exceeds itemized deductions and also unlocks the $4,977 non-itemizer charitable subtraction, giving $19,169 of taxable income instead of $26,079." +us,scenario_122,state_income_tax_before_refundable_credits,qwen-3.7-max,llm_error,state_local_rule,False,"It never subtracted the $27,200 of taxable Social Security and added back tax-exempt interest and pension income. It used a $14,600 standard deduction without the age and blindness add-ons. It then treated the refundable property tax refund as a reduction to tax before refundable credits." +us,scenario_122,state_income_tax_before_refundable_credits,qwen3.8-max,llm_error,taxable_income_or_deductions,False,"It used fabricated amounts: AGI of $52,092 instead of $70,646 and a $30,100 standard deduction instead of $19,300. It also skipped the $27,200 Social Security subtraction and the $4,977 charitable subtraction. Its own $21,992 at 5.35% comes to $1,177, not the $1,450 it reported." +us,scenario_122,state_refundable_credits,claude-fable-5,llm_error,credit_phaseout,False,"The model computed household income at about $77,500, noted it was 'near the income limit' and gave $2,265, more than its own $1,470 estimate, though it said the refund would be reduced. The engine puts renter's-credit household income at $65,346, inside the schedule, but requires a qualifying Certificate of Rent Paid (CRP), whose unlisted input defaults to false, so the renter's credit is $0." +us,scenario_122,state_refundable_credits,deepseek-v4.1-flash,llm_error,credit_phaseout,False,"The model used $77,459 of household income and a '50% bracket with 2.5% threshold' to estimate $1,431.74. The engine uses federal AGI with an age-based subtraction for this filer, giving $65,346, inside the schedule, but requires a qualifying Certificate of Rent Paid (CRP), whose unlisted input defaults to false, so the renter's credit is $0." +us,scenario_122,state_refundable_credits,gemini-3.1-pro-preview,llm_error,credit_phaseout,False,"The model assumed the head qualifies for the renter's credit and gave $2,000. The engine requires a qualifying Certificate of Rent Paid (CRP), whose unlisted input defaults to false, so the renter's credit is $0." +us,scenario_122,state_refundable_credits,gemini-4-argon,llm_error,credit_phaseout,False,"The model based its $1,140 renter's credit on the high rent of $28,235. The engine requires a qualifying Certificate of Rent Paid (CRP), whose unlisted input defaults to false, so the renter's credit is $0." +us,scenario_122,state_refundable_credits,gpt-5.5,llm_error,credit_phaseout,False,"The model applied a 'high-income copayment' to 17% of rent and assumed some credit remains. The engine puts renter's-credit household income at $65,346, inside the schedule, but requires a qualifying Certificate of Rent Paid (CRP), whose unlisted input defaults to false, so the state refundable credit total is $0." +us,scenario_122,state_refundable_credits,gpt-5.6-sol,llm_error,credit_phaseout,False,"The model applied a senior/disabled adjustment, placed the household inside the renter's credit schedule and gave $2,228. The engine also applies an age-based household-income subtraction and places the household inside the schedule, but it requires a qualifying Certificate of Rent Paid (CRP), whose unlisted input defaults to false, so the renter's credit and total refundable credits are $0." +us,scenario_122,state_refundable_credits,gpt-6-astra,llm_error,credit_phaseout,False,"The model started from federal AGI of $70,646 and applied an elderly/disabled subtraction. The engine also applies a $5,300 age-based subtraction, giving renter's-credit household income of $65,346. The engine requires a qualifying Certificate of Rent Paid (CRP), whose unlisted input defaults to false, so the renter's credit is $0." +us,scenario_122,state_refundable_credits,gpt-6.1-terra,llm_error,credit_phaseout,False,"The model gave a $300 renter's credit from rent, household income and the senior income adjustment. The engine requires a qualifying Certificate of Rent Paid (CRP), whose unlisted input defaults to false, so the renter's credit is $0. No other MN refundable credit applies, because there is no earned income and there are no children." +us,scenario_122,state_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"The model returned no value and no explanation for state_refundable_credits, so there was nothing to score. The correct derivation gives $0, because the required qualifying Certificate of Rent Paid (CRP) input is unlisted and defaults to false and no other MN refundable credit applies." us,scenario_123,child1_chip_eligible,glm-5.2,parse_contract_failure,missing_output,False,"The model gave no child1_chip_eligible value and no explanation, so its output is missing rather than a wrong eligibility call. The correct derivation is 0: household MAGI of about $145,002, which includes the child's $45,000 of wages, is over 500% FPL and far above Pennsylvania's 314% FPL CHIP ceiling." us,scenario_123,child1_chip_eligible,gpt-5.5,llm_error,thresholds_rates,False,"The model counted Pennsylvania's paid CHIP for higher-income families as eligibility and never applied the CHIP income ceiling. PolicyEngine's CHIP eligibility requires household MAGI at or below Pennsylvania's 314% FPL limit. This household is at about $145,002, over 500% FPL for three people, because the child's $45,000 of wages counts in MAGI. The child is therefore ineligible (0), not 1." us,scenario_123,child1_chip_eligible,gpt-6-sol,llm_error,thresholds_rates,False,"The model based eligibility on Pennsylvania's full-cost CHIP option having 'no upper family-income limit'. PolicyEngine's is_chip_eligible does not count that unsubsidized buy-in. It applies the 314% FPL CHIP income ceiling, and household MAGI of about $145,002 (over 500% FPL, including the child's $45,000 of wages) fails it. The answer is 0, not 1." @@ -10519,55 +10786,56 @@ us,scenario_123,child1_head_start_eligible,glm-5.2,parse_contract_failure,missin us,scenario_123,child1_medicaid_eligible,glm-5.2,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. us,scenario_123,child1_medicare_eligible,glm-5.2,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. us,scenario_123,child1_wic_eligible,glm-5.2,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. -us,scenario_123,federal_income_tax_before_refundable_credits,claude-fable-5,prompt_ambiguity,household_unit_or_filing_status,False,"It left out the $2,000 OBBBA non-itemizer charitable deduction, which raised taxable income to $67,802 instead of $65,802. It then added a separate $3,220 child return to reach $8,660. The $5,860 it submitted matches neither that total nor its own parents-only figure of $5,440." -us,scenario_123,federal_income_tax_before_refundable_credits,claude-fable-5.1,prompt_ambiguity,household_unit_or_filing_status,False,"It added the dependent child's $45,000 wages to joint AGI ($145,002), so taxable income came out at $110,802 instead of $65,802. Its deductions ($32,200 standard plus the $2,000 non-itemizer charitable deduction) and its $2,200 CTC were correct." -us,scenario_123,federal_income_tax_before_refundable_credits,claude-haiku-4.5,prompt_ambiguity,household_unit_or_filing_status,False,"It imputed about $25,200 of mortgage interest from the $420,000 balance and itemized, even though unlisted interest counts as $0. It also used the outdated $29,200 standard deduction and counted two children instead of one for the CTC. The final $8,316 does not follow from its own steps." -us,scenario_123,federal_income_tax_before_refundable_credits,claude-haiku-5.5,prompt_ambiguity,household_unit_or_filing_status,False,"It taxed the head's and the child's wages together as $145,000 of joint income (about $112,000 taxable), when joint AGI is only $100,002. It also never subtracted the $2,200 nonrefundable CTC or the $2,000 non-itemizer charitable deduction." -us,scenario_123,federal_income_tax_before_refundable_credits,claude-opus-4.7,prompt_ambiguity,household_unit_or_filing_status,False,"It used a $31,500 standard deduction instead of the 2026 MFJ amount of $32,200, left out the $2,000 non-itemizer charitable deduction, and took a $2,000 CTC instead of $2,200. That gave $5,724, which it then arbitrarily 'adjusted' to $5,316." -us,scenario_123,federal_income_tax_before_refundable_credits,claude-opus-4.8,prompt_ambiguity,household_unit_or_filing_status,False,"It imputed $29,400 of mortgage interest from the loan balance and itemized, but mortgage interest is $0 because none is listed, so the standard deduction plus the $2,000 non-itemizer deduction applies. It also wrongly denied the $2,200 CTC under a support test. The $12,053 it submitted contradicts its own estimate of about $5,765." -us,scenario_123,federal_income_tax_before_refundable_credits,claude-opus-5,prompt_ambiguity,household_unit_or_filing_status,False,"It stopped at the $32,200 standard deduction and left out the $2,000 non-itemizer cash charitable deduction that starts in 2026. That made taxable income $67,802 instead of $65,802, and it also understated the tax on that amount ($7,610 instead of $7,640.24)." -us,scenario_123,federal_income_tax_before_refundable_credits,claude-opus-5.5,prompt_ambiguity,household_unit_or_filing_status,False,"It counted the dependent child's $45,000 wages in joint AGI ($145,002), giving $110,802 of taxable income instead of $65,802. Its deductions and $2,200 CTC were otherwise right." -us,scenario_123,federal_income_tax_before_refundable_credits,claude-sonnet-4.6,prompt_ambiguity,household_unit_or_filing_status,False,"In its final TCJA-extended calculation it guessed a $30,750 standard deduction and a $24,450 top for the 10% bracket instead of OBBBA's $32,200 and $24,800. It also left out the $2,000 non-itemizer charitable deduction and used a $2,000 CTC instead of $2,200." -us,scenario_123,federal_income_tax_before_refundable_credits,claude-sonnet-5,prompt_ambiguity,household_unit_or_filing_status,False,"It said $18,557 of itemized deductions 'exceeds' the $32,200 standard deduction and itemized, which is backwards, and it skipped the $2,000 non-itemizer deduction. It then submitted $15,300, which contradicts its own after-credit estimate of $7,300." -us,scenario_123,federal_income_tax_before_refundable_credits,claude-sonnet-5.5,prompt_ambiguity,household_unit_or_filing_status,False,"It gave the head a $13,650 qualified overtime deduction, but the head is not paid hourly, so no overtime deduction applies. It also added a $3,220 separate return for the child, which is not part of this tax-unit output." -us,scenario_123,federal_income_tax_before_refundable_credits,deepseek-v4-flash-0731,prompt_ambiguity,household_unit_or_filing_status,False,"It added the child's $45,000 wages to joint AGI ($145,002). It also used a $30,800 standard deduction instead of $32,200, left out the $2,000 non-itemizer charitable deduction, and took a $2,000 CTC instead of $2,200." -us,scenario_123,federal_income_tax_before_refundable_credits,deepseek-v4-pro,prompt_ambiguity,household_unit_or_filing_status,False,"It assumed TCJA had expired in 2026 and used personal exemptions, 15% brackets and a $1,000 CTC. OBBBA made TCJA permanent, so the $32,200 standard deduction, the 10%/12% brackets and a $2,200 CTC apply. It also added a separate child return." -us,scenario_123,federal_income_tax_before_refundable_credits,deepseek-v4-pro-0813,prompt_ambiguity,household_unit_or_filing_status,False,"It used pre-TCJA sunset rules (three $5,300 exemptions, itemizing, a $1,000 CTC) instead of OBBBA's permanent $32,200 standard deduction, $2,000 non-itemizer deduction and $2,200 CTC. It also added a separate $4,896 child return." -us,scenario_123,federal_income_tax_before_refundable_credits,deepseek-v4.1-flash,prompt_ambiguity,household_unit_or_filing_status,False,"It applied pre-TCJA rules (personal exemptions, itemizing $18,557, a $1,000 CTC) instead of the permanent OBBBA rules: $32,200 standard deduction, $2,000 non-itemizer deduction and $2,200 CTC. It also added the child's separate tax." -us,scenario_123,federal_income_tax_before_refundable_credits,gemini-3-flash-preview,prompt_ambiguity,household_unit_or_filing_status,False,"It assumed TCJA had sunset and used personal exemptions and a $1,000 CTC, and it imputed $16,800 of mortgage interest even though none is listed. It also added a separate child return, when the tax unit's answer is the parents' $5,200.24." -us,scenario_123,federal_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,prompt_ambiguity,household_unit_or_filing_status,False,"It taxed a joint AGI of $145,002 that included the dependent child's $45,000 wages; the correct AGI is $100,002. Its $17,290 also reflects no $2,200 CTC offset and no $2,000 non-itemizer deduction." -us,scenario_123,federal_income_tax_before_refundable_credits,gemini-3.1-pro-preview,prompt_ambiguity,household_unit_or_filing_status,False,"It applied pre-TCJA 2026 rules (personal exemptions, itemizing, a $1,000 CTC) instead of OBBBA's permanent $32,200 standard deduction plus $2,000 non-itemizer deduction and $2,200 CTC. It also added a separate child return." -us,scenario_123,federal_income_tax_before_refundable_credits,gemini-3.5-flash,prompt_ambiguity,household_unit_or_filing_status,False,"It used post-TCJA-expiration rules (three exemptions, 15% bracket, $1,000 CTC) instead of OBBBA's permanent TCJA structure. It also added the child's $5,023 separate tax." -us,scenario_123,federal_income_tax_before_refundable_credits,gemini-3.5-flash-lite,prompt_ambiguity,household_unit_or_filing_status,False,"The correct path is $100,002 minus $32,200 standard and $2,000 non-itemizer charitable deductions, giving $65,802 taxable, $7,400.24 of tax, then minus the $2,200 CTC. Its $5,304 is $103.76 too high, which matches about $865 too little deduction at the 12% rate, so it did not fully apply the $34,200 of deductions." -us,scenario_123,federal_income_tax_before_refundable_credits,gemini-3.6-flash,prompt_ambiguity,household_unit_or_filing_status,False,"It put the child's wages in a $145,002 joint AGI and used pre-TCJA itemizing plus personal exemptions. It also phased out the CTC, though the $2,200 CTC is fully available on the correct $100,002 AGI." -us,scenario_123,federal_income_tax_before_refundable_credits,gemini-3.7-flash,prompt_ambiguity,household_unit_or_filing_status,False,"It put the child's $45,000 wages in joint AGI ($145,002) and used pre-TCJA itemizing and personal exemptions instead of OBBBA's $32,200 standard deduction, $2,000 non-itemizer deduction and $2,200 CTC." -us,scenario_123,federal_income_tax_before_refundable_credits,gemini-3.8-flash,prompt_ambiguity,household_unit_or_filing_status,False,"It included the child's wages in a $145,002 AGI. It also used the pre-OBBBA $30,000 standard deduction instead of $32,200, left out the $2,000 non-itemizer deduction, and took a $2,000 CTC instead of $2,200." -us,scenario_123,federal_income_tax_before_refundable_credits,gemini-4-argon,prompt_ambiguity,household_unit_or_filing_status,False,"It had AGI right at $100,002 but left out the $2,000 non-itemizer cash charitable deduction and used a $2,000 CTC instead of $2,200. Its vague mention of 'applicable dependent tax liability' also pushed the result away from $5,200.24." -us,scenario_123,federal_income_tax_before_refundable_credits,glm-5.2,prompt_ambiguity,household_unit_or_filing_status,False,"It added a separate $3,312 child return to the parents' tax. For the parents it used a $30,750 standard deduction instead of $32,200, left out the $2,000 non-itemizer deduction, and took a $2,000 CTC instead of $2,200." -us,scenario_123,federal_income_tax_before_refundable_credits,glm-5.3,prompt_ambiguity,household_unit_or_filing_status,False,"It added the child's $45,000 wages to joint AGI and subtracted a child standard deduction. It also called the CTC a fully refundable $2,400 and applied no nonrefundable credit. In fact the $2,200 CTC first offsets the $7,400.24 of tax." -us,scenario_123,federal_income_tax_before_refundable_credits,gpt-5.4-mini,prompt_ambiguity,household_unit_or_filing_status,False,"It combined the head's and child's wages into $145,002 of joint income, giving taxable income of about $116,751 instead of $65,802 ($100,002 less the $32,200 standard and $2,000 non-itemizer deductions). Its $7,313 does not follow from its own taxable income figure." -us,scenario_123,federal_income_tax_before_refundable_credits,gpt-5.4-nano,prompt_ambiguity,household_unit_or_filing_status,False,"It gave no working. The correct path is $100,002 AGI minus $34,200 of deductions, giving $65,802 taxable, $7,400.24 of tax, minus the $2,200 CTC. Its $14,677 fits a joint taxable income that includes the child's $45,000 wages." -us,scenario_123,federal_income_tax_before_refundable_credits,gpt-5.5,prompt_ambiguity,household_unit_or_filing_status,False,"It put the child's $45,000 wages in joint AGI ($145,002) and also left out the $2,000 non-itemizer charitable deduction. That gave $112,802 of taxable income instead of $65,802." -us,scenario_123,federal_income_tax_before_refundable_credits,gpt-5.6-sol,prompt_ambiguity,household_unit_or_filing_status,False,"It counted the dependent child's $45,000 wages in joint AGI ($145,002), so it taxed $110,802 instead of $65,802. Its deductions and $2,200 CTC were otherwise correct." -us,scenario_123,federal_income_tax_before_refundable_credits,gpt-5.6-terra,prompt_ambiguity,household_unit_or_filing_status,False,"Its $15,128.44 regular tax implies $115,002 of taxable income: the child's wages in a $145,002 AGI, the outdated $30,000 standard deduction, and no $2,000 non-itemizer deduction." -us,scenario_123,federal_income_tax_before_refundable_credits,gpt-6-astra,prompt_ambiguity,household_unit_or_filing_status,False,"It computed the joint return correctly at $5,200.24, then added a separate $3,220 child return. This output is the single tax unit's liability, and the dependent's wages are not taxed within it." -us,scenario_123,federal_income_tax_before_refundable_credits,gpt-6-luna,prompt_ambiguity,household_unit_or_filing_status,False,"It added the child's separate $3,220 tax to the tax-unit answer. It also left out the $2,000 non-itemizer charitable deduction, using $67,802 of taxable income instead of $65,802." -us,scenario_123,federal_income_tax_before_refundable_credits,gpt-6-sol,prompt_ambiguity,household_unit_or_filing_status,False,"It gave the head a $13,650 overtime deduction, but the head is not paid hourly, and it left out the $2,000 non-itemizer charitable deduction. It then added the child's separate $3,220 tax to the tax-unit liability." -us,scenario_123,federal_income_tax_before_refundable_credits,gpt-6.1-sol,prompt_ambiguity,household_unit_or_filing_status,False,"It derived the joint return's $5,200.24 correctly, then added the dependent child's separate $3,220 wage tax. This tax-unit output does not include that amount." -us,scenario_123,federal_income_tax_before_refundable_credits,grok-4.3,prompt_ambiguity,household_unit_or_filing_status,False,"It combined the head's and child's wages into $145,002 of joint income and deducted mortgage interest that is not listed, so it is $0. The correct calculation taxes $65,802 after the $32,200 standard and $2,000 non-itemizer deductions." -us,scenario_123,federal_income_tax_before_refundable_credits,grok-4.5,prompt_ambiguity,household_unit_or_filing_status,False,"It applied TCJA-sunset rules (itemizing, three personal exemptions, restored 15% bracket, $1,000 CTC) instead of OBBBA's permanent $32,200 standard deduction, $2,000 non-itemizer deduction and $2,200 CTC. It also added the child's separate tax." -us,scenario_123,federal_income_tax_before_refundable_credits,grok-4.6,prompt_ambiguity,household_unit_or_filing_status,False,"It assumed TCJA had sunset and used personal exemptions, 10/15/25% brackets and the $110,000 CTC phase-out. It also put the child's wages in joint AGI. Under OBBBA, AGI is $100,002 and the full $2,200 CTC applies." -us,scenario_123,federal_income_tax_before_refundable_credits,grok-4.7,prompt_ambiguity,household_unit_or_filing_status,False,"It used post-TCJA-expiration law (personal exemptions, 15/25% brackets, CTC phased out above $110,000) and included the child's wages in a $145,002 AGI. Current OBBBA law taxes $65,802 at 10/12% and allows the full $2,200 CTC." -us,scenario_123,federal_income_tax_before_refundable_credits,grok-build-0.1,prompt_ambiguity,household_unit_or_filing_status,False,"It applied pre-TCJA rules (itemizing $18,557, three $5,434 exemptions, a 10% medical floor, a $1,000 CTC) instead of OBBBA's $32,200 standard deduction, $2,000 non-itemizer deduction and $2,200 CTC. It also added a separate child return." -us,scenario_123,federal_income_tax_before_refundable_credits,inkling,prompt_ambiguity,household_unit_or_filing_status,False,"It got close on the parents' joint liability (about $5,210), then added about $3,225 of separate tax on the child's wages. The tax-unit output does not include that, and the answer is the joint return's $5,200.24 alone." -us,scenario_123,federal_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,It gave no value and no explanation for federal_income_tax_before_refundable_credits. -us,scenario_123,federal_income_tax_before_refundable_credits,kimi-k3,prompt_ambiguity,household_unit_or_filing_status,False,"It added the child's $45,000 wages to joint AGI and invented a $12,000 overtime deduction for a head who is not paid hourly. It also left out the $2,000 non-itemizer charitable deduction." -us,scenario_123,federal_income_tax_before_refundable_credits,minimax-m3,prompt_ambiguity,household_unit_or_filing_status,False,"It claimed credits wipe out the liability, but the joint return's $7,400.24 of tax on $65,802 taxable income is far above the $2,200 nonrefundable CTC. That leaves $5,200.24, not $0." -us,scenario_123,federal_income_tax_before_refundable_credits,muse-spark-1.3,prompt_ambiguity,household_unit_or_filing_status,False,"It deducted only the $32,200 standard deduction and left out the $2,000 non-itemizer cash charitable deduction that starts in 2026. That gave $67,802 of taxable income instead of $65,802 and an answer $240 too high." -us,scenario_123,federal_income_tax_before_refundable_credits,muse-wonder,prompt_ambiguity,household_unit_or_filing_status,False,"It put the child's $45,000 wages in joint income ($145,002) and claimed a $13,650 overtime deduction for a head who is not paid hourly. It also used a $31,500 standard deduction instead of $32,200." -us,scenario_123,federal_income_tax_before_refundable_credits,ox-alpha,prompt_ambiguity,household_unit_or_filing_status,False,"It included the child's $45,000 wages in joint AGI and took a $12,500 overtime deduction that does not apply to a head who is not paid hourly. It also left out the $2,000 non-itemizer charitable deduction." -us,scenario_123,federal_income_tax_before_refundable_credits,qwen-3.7-max,prompt_ambiguity,household_unit_or_filing_status,False,"It included the child's wages in a $145,002 AGI and imputed $27,300 of mortgage interest from the balance, though unlisted interest is $0. It then itemized instead of taking the $32,200 standard deduction plus the $2,000 non-itemizer deduction, and used a $2,000 CTC instead of $2,200." -us,scenario_123,federal_income_tax_before_refundable_credits,qwen3.8-max,prompt_ambiguity,household_unit_or_filing_status,False,"It made up a QBI deduction on W-2 wages, imputed mortgage interest, and cited a CDCC and a foreign earned income exclusion even though there are no care expenses or foreign income. It then submitted $0, contradicting its own $5,687 after-CTC liability." +us,scenario_123,federal_income_tax_before_refundable_credits,claude-fable-5,prompt_ambiguity,household_unit_or_filing_status,False,"It omitted the 2026 $2,000 non-itemizer charitable deduction, which put the parents' taxable income at $67,802 instead of $65,802. It then tried to add the child's separate-return tax of $3,220 under the adjudicated alternative reading that sums household returns. The submitted $5,860 matches neither of its own subtotals ($5,440 or $8,660)." +us,scenario_123,federal_income_tax_before_refundable_credits,claude-fable-5.1,prompt_ambiguity,household_unit_or_filing_status,False,"It put the dependent child's $45,000 of wages into the joint tax-unit AGI ($145,002), but the parents' AGI is only $100,002. Its deductions and CTC were right, but the extra $45,000 was taxed at 12–22%, which gave $11,600.44 instead of $5,200.24." +us,scenario_123,federal_income_tax_before_refundable_credits,claude-haiku-4.5,prompt_ambiguity,household_unit_or_filing_status,False,"It imputed about $25,200 of mortgage interest from the $420,000 balance, although unlisted interest is $0, and itemized on that basis. It also used a $29,200 standard deduction instead of $32,200, counted two CTC children instead of one, and missed the $2,000 non-itemizer charitable deduction. The $8,316 it submitted does not follow from its own work." +us,scenario_123,federal_income_tax_before_refundable_credits,claude-haiku-5.5,prompt_ambiguity,household_unit_or_filing_status,False,"It taxed the household's combined $145,000 of wages, including the dependent child's $45,000, on the joint return, when the tax unit's AGI is $100,002. It also left out the $2,000 non-itemizer charitable deduction and applied no child tax credit, even though the $2,200 CTC is fully usable against the parents' liability." +us,scenario_123,federal_income_tax_before_refundable_credits,claude-opus-4.7,prompt_ambiguity,household_unit_or_filing_status,False,"It used a $31,500 standard deduction (the 2025 figure) instead of the 2026 $32,200 and omitted the $2,000 non-itemizer charitable deduction. It also used a $2,000 CTC instead of $2,200, then replaced its own $5,724 result with an unexplained $5,316." +us,scenario_123,federal_income_tax_before_refundable_credits,claude-opus-4.8,prompt_ambiguity,household_unit_or_filing_status,False,"It made up about $29,400 of mortgage interest by applying 7% to the $420,000 balance and itemized, when the unlisted interest is $0 and the standard deduction plus the $2,000 charitable deduction applies. It also wrongly denied the $2,200 CTC under the support test; for a qualifying child, that test only asks whether the child provides over half of their own support. The final $12,053 is not derived." +us,scenario_123,federal_income_tax_before_refundable_credits,claude-opus-5,prompt_ambiguity,household_unit_or_filing_status,False,"It used the correct $32,200 standard deduction and $2,200 CTC but omitted the 2026 $2,000 non-itemizer charitable deduction, which left taxable income at $67,802 instead of $65,802. It also understated bracket tax on that income ($7,610 vs. $7,640.24), and ended at $5,410 instead of $5,200.24." +us,scenario_123,federal_income_tax_before_refundable_credits,claude-opus-5.5,prompt_ambiguity,household_unit_or_filing_status,False,"It included the dependent child's $45,000 of wages in joint AGI ($145,002) when the parents' tax-unit AGI is $100,002. That raised taxable income to $110,802 instead of $65,802; its deductions and CTC were otherwise correct." +us,scenario_123,federal_income_tax_before_refundable_credits,claude-sonnet-4.6,prompt_ambiguity,household_unit_or_filing_status,False,"It projected 2026 parameters under extended TCJA: a $30,750 standard deduction, a $2,000 CTC, and indexed 2025 brackets. It did not use the enacted OBBBA values: a $32,200 standard deduction, a $2,200 CTC, and a 10% bracket ending at $24,800. It also omitted the $2,000 non-itemizer charitable deduction." +us,scenario_123,federal_income_tax_before_refundable_credits,claude-sonnet-5,prompt_ambiguity,household_unit_or_filing_status,False,"It chose $18,557 of itemized deductions while stating that this amount exceeded the $32,200 standard deduction, which is false. That gave taxable income of $81,445 instead of $65,802 after the standard deduction and $2,000 charitable deduction. It then submitted $15,300, which does not match its own $7,300 estimate." +us,scenario_123,federal_income_tax_before_refundable_credits,claude-sonnet-5.5,prompt_ambiguity,household_unit_or_filing_status,False,"It claimed a $13,650 qualified-overtime deduction for the head. The engine uses an explicit FLSA overtime-premium input, which is $0 when unlisted. It also added the child's separate $3,220 tax under the adjudicated alternative reading that sums household returns. The output is excluded because the prompt leaves return scope unspecified." +us,scenario_123,federal_income_tax_before_refundable_credits,deepseek-v4-flash-0731,prompt_ambiguity,household_unit_or_filing_status,False,"It included the child's $45,000 of wages in joint AGI ($145,002 instead of $100,002). It also used a $30,800 standard deduction instead of $32,200, omitted the $2,000 non-itemizer charitable deduction, and applied a $2,000 CTC instead of $2,200." +us,scenario_123,federal_income_tax_before_refundable_credits,deepseek-v4-pro,prompt_ambiguity,household_unit_or_filing_status,False,"It applied pre-TCJA sunset rules (personal exemptions, 15% bracket, $1,000 CTC) even though OBBBA made the TCJA structure permanent for 2026. It also added $4,979.25 of tax from the child's separate return to the joint tax-unit liability." +us,scenario_123,federal_income_tax_before_refundable_credits,deepseek-v4-pro-0813,prompt_ambiguity,household_unit_or_filing_status,False,"It used pre-TCJA 2026 rules (three $5,300 personal exemptions, 15% bracket, $1,000 CTC) instead of OBBBA's $32,200 standard deduction, $2,000 charitable deduction, and $2,200 CTC. It also added the child's separate-return tax of $4,896.25 to the parents' tax-unit liability." +us,scenario_123,federal_income_tax_before_refundable_credits,deepseek-v4.1-flash,prompt_ambiguity,household_unit_or_filing_status,False,"It assumed the TCJA had expired: it itemized $18,557, took $15,900 of personal exemptions, used the 15% bracket, and applied a $1,000 CTC. It also added the child's separate-return tax of $4,855 under the adjudicated alternative reading that sums household returns." +us,scenario_123,federal_income_tax_before_refundable_credits,gemini-3-flash-preview,prompt_ambiguity,household_unit_or_filing_status,False,"It assumed the TCJA had expired, imputed $16,800 of mortgage interest from the balance although unlisted interest is $0, and used a $1,000 CTC. It then added the child's separate $4,955 tax to the parents' liability under the adjudicated alternative reading that sums household returns." +us,scenario_123,federal_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,prompt_ambiguity,household_unit_or_filing_status,False,"It used $145,002 of joint AGI, including the dependent child's $45,000 of wages, when the tax unit's AGI is $100,002. It never applied the $32,200 standard deduction plus the $2,000 charitable deduction and the $2,200 CTC to arrive at $5,200.24." +us,scenario_123,federal_income_tax_before_refundable_credits,gemini-3.1-pro-preview,prompt_ambiguity,household_unit_or_filing_status,False,"It applied pre-TCJA 2026 rules (personal exemptions, itemizing, $1,000 CTC) instead of OBBBA's permanent $32,200 standard deduction and $2,200 CTC. It also added the child's separate $4,925 tax to the joint tax-unit liability." +us,scenario_123,federal_income_tax_before_refundable_credits,gemini-3.5-flash,prompt_ambiguity,household_unit_or_filing_status,False,"It assumed the TCJA had expired, with three $5,050 exemptions, the 15% bracket, and a $1,000 CTC. It then added the child's separate $5,023 tax to the parents' $7,784 under the adjudicated alternative reading that sums household returns." +us,scenario_123,federal_income_tax_before_refundable_credits,gemini-3.5-flash-lite,prompt_ambiguity,household_unit_or_filing_status,False,"It gave no derivation. The correct path is $100,002 minus the $32,200 standard deduction and the $2,000 non-itemizer charitable deduction, which gives $65,802 of taxable income, $7,400.24 of tax, and $5,200.24 after the $2,200 CTC. Its $5,304 is consistent with understating deductions by roughly $860." +us,scenario_123,federal_income_tax_before_refundable_credits,gemini-3.6-flash,prompt_ambiguity,household_unit_or_filing_status,False,"It put the child's $45,000 of wages into joint AGI ($145,002) and applied pre-TCJA personal exemptions and itemizing. It then treated the CTC as phased out, although at the parents' $100,002 AGI the full $2,200 CTC applies with no phase-out." +us,scenario_123,federal_income_tax_before_refundable_credits,gemini-3.7-flash,prompt_ambiguity,household_unit_or_filing_status,False,"It used $145,002 of AGI including the dependent's wages and applied pre-TCJA personal exemptions with $18,557 of itemized deductions. The correct approach applies OBBBA's $32,200 standard deduction plus the $2,000 charitable deduction to $100,002, then subtracts the $2,200 CTC." +us,scenario_123,federal_income_tax_before_refundable_credits,gemini-3.8-flash,prompt_ambiguity,household_unit_or_filing_status,False,"It included the child's $45,000 of wages in joint AGI and used 2025 parameters: a $30,000 standard deduction and 2025 brackets. It also omitted the $2,000 non-itemizer charitable deduction and used a $2,000 CTC instead of $2,200." +us,scenario_123,federal_income_tax_before_refundable_credits,gemini-4-argon,prompt_ambiguity,household_unit_or_filing_status,False,"It correctly limited AGI to $100,002 but omitted the 2026 $2,000 non-itemizer charitable deduction. It subtracted a $2,000 CTC instead of the $2,200 OBBBA credit, which left it about $536 above $5,200.24." +us,scenario_123,federal_income_tax_before_refundable_credits,glm-5.2,prompt_ambiguity,household_unit_or_filing_status,False,"It used a projected $30,750 standard deduction and a $2,000 CTC instead of OBBBA's $32,200 and $2,200, and it omitted the $2,000 charitable deduction. It then added the child's separate $3,312.08 tax to the joint tax-unit liability." +us,scenario_123,federal_income_tax_before_refundable_credits,glm-5.3,prompt_ambiguity,household_unit_or_filing_status,False,"It included the child's $45,000 of wages in joint AGI and stacked a $16,100 dependent standard deduction onto the joint return. It also treated the CTC as fully refundable and so applied no nonrefundable CTC, although the $2,200 credit is absorbed against the $7,400.24 liability." +us,scenario_123,federal_income_tax_before_refundable_credits,gpt-5.4-mini,prompt_ambiguity,household_unit_or_filing_status,False,"It counted $145,001 of wages, including the dependent child's $45,000, on the joint return, which produced about $116,751 of taxable income. The correct taxable income is $65,802, after taking the $32,200 standard deduction and $2,000 charitable deduction from $100,002." +us,scenario_123,federal_income_tax_before_refundable_credits,gpt-5.4-nano,prompt_ambiguity,household_unit_or_filing_status,False,"It gave no derivation. Its $14,677 is consistent with taxing the combined $145,000 of wages, including the dependent child's, on the joint return. The tax unit's AGI is $100,002, and after the $34,200 of deductions and the $2,200 CTC the result is $5,200.24." +us,scenario_123,federal_income_tax_before_refundable_credits,gpt-5.5,prompt_ambiguity,household_unit_or_filing_status,False,"It put the child's $45,000 of wages into joint AGI ($145,002 instead of $100,002) and omitted the $2,000 non-itemizer charitable deduction. That produced $112,802 of taxable income instead of $65,802." +us,scenario_123,federal_income_tax_before_refundable_credits,gpt-5.6-sol,prompt_ambiguity,household_unit_or_filing_status,False,"It included the dependent child's $45,000 of wages in joint AGI ($145,002). Its deductions and $2,200 CTC were correct, but the tax-unit AGI is $100,002, which yields $65,802 of taxable income." +us,scenario_123,federal_income_tax_before_refundable_credits,gpt-5.6-terra,prompt_ambiguity,household_unit_or_filing_status,False,"It taxed the household's combined wages, including the child's $45,000, on the joint return using a 2025 $30,000 standard deduction and 2025 brackets. It also omitted the $2,000 non-itemizer charitable deduction; the 2026 values are a $32,200 standard deduction and a 10% bracket up to $24,800." +us,scenario_123,federal_income_tax_before_refundable_credits,gpt-6-astra,prompt_ambiguity,household_unit_or_filing_status,False,"It computed the parents' joint liability exactly ($5,200.24) and added the dependent child's separate-return tax of $3,220. Its $8,420.24 total is the recorded alternative value, and the output is excluded because return scope is unspecified." +us,scenario_123,federal_income_tax_before_refundable_credits,gpt-6-luna,prompt_ambiguity,household_unit_or_filing_status,False,"It omitted the 2026 $2,000 non-itemizer charitable deduction, which put taxable income at $67,802 instead of $65,802. It also added the child's separate $3,220 tax to the joint tax-unit liability." +us,scenario_123,federal_income_tax_before_refundable_credits,gpt-6-sol,prompt_ambiguity,household_unit_or_filing_status,False,"It took a $13,650 qualified-overtime deduction for the head, who is not flagged as paid hourly and gets none, and it omitted the $2,000 non-itemizer charitable deduction. It also added the child's separate $3,220 tax to the joint unit's liability." +us,scenario_123,federal_income_tax_before_refundable_credits,gpt-6.1-sol,prompt_ambiguity,household_unit_or_filing_status,False,"It derived the joint return's $5,200.24 correctly and added $3,220 for the dependent child's separate wage return. Its $8,420.24 total is the recorded alternative value, and the output is excluded because return scope is unspecified." +us,scenario_123,federal_income_tax_before_refundable_credits,gpt-6.1-terra,prompt_ambiguity,household_unit_or_filing_status,False,"It used household-wide wages, including the child's $45,000, as joint AGI ($145,002) and omitted the $2,000 non-itemizer charitable deduction. That produced $12,040.44 instead of taxing $65,802 to reach $5,200.24." +us,scenario_123,federal_income_tax_before_refundable_credits,grok-4.3,prompt_ambiguity,household_unit_or_filing_status,False,"It combined the head's and the child's wages into a $145,002 joint AGI and deducted mortgage interest that is not in the inputs ($0 when unlisted). The correct approach applies the $32,200 standard deduction plus the $2,000 charitable deduction to $100,002, then subtracts the $2,200 CTC." +us,scenario_123,federal_income_tax_before_refundable_credits,grok-4.5,prompt_ambiguity,household_unit_or_filing_status,False,"It applied pre-TCJA sunset rules (personal exemptions, 15% bracket, $1,000 CTC) instead of OBBBA's permanent $32,200 standard deduction and $2,200 CTC. It also added about $4,851 of tax from the child's separate return to the joint unit's liability." +us,scenario_123,federal_income_tax_before_refundable_credits,grok-4.6,prompt_ambiguity,household_unit_or_filing_status,False,"It put the child's wages into joint AGI ($145,002) and applied pre-TCJA exemptions and 15%/25% brackets. It also treated the CTC as phased out above an unindexed $110,000 threshold, although the 2026 MFJ threshold is $400,000 and the full $2,200 CTC applies." +us,scenario_123,federal_income_tax_before_refundable_credits,grok-4.7,prompt_ambiguity,household_unit_or_filing_status,False,"It included the dependent child's $45,000 of wages in joint AGI and assumed the TCJA had expired, with $5,400 personal exemptions and 15%/25% brackets. It also eliminated the CTC with the pre-TCJA $110,000 phase-out, although OBBBA provides a $2,200 CTC with a $400,000 threshold." +us,scenario_123,federal_income_tax_before_refundable_credits,grok-build-0.1,prompt_ambiguity,household_unit_or_filing_status,False,"It applied pre-TCJA rules (three $5,434 exemptions, a 10% medical floor, 15% bracket, $1,000 CTC) instead of OBBBA's 2026 law. It also added the child's separate $4,846 tax to the joint tax-unit liability." +us,scenario_123,federal_income_tax_before_refundable_credits,inkling,prompt_ambiguity,household_unit_or_filing_status,False,"It reached roughly the correct joint-return liability (about $5,210, vs. the exact $5,200.24) and added the child's separate-return tax of about $3,225 under the adjudicated alternative reading that sums household returns." +us,scenario_123,federal_income_tax_before_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"It produced no usable answer or explanation for federal_income_tax_before_refundable_credits, so no value could be scored." +us,scenario_123,federal_income_tax_before_refundable_credits,kimi-k3,prompt_ambiguity,household_unit_or_filing_status,False,"It included the child's $45,000 of wages in joint AGI ($145,002) and invented a $12,000 qualified-overtime deduction for a head who is not flagged as paid hourly. It also omitted the $2,000 non-itemizer charitable deduction." +us,scenario_123,federal_income_tax_before_refundable_credits,minimax-m3,prompt_ambiguity,household_unit_or_filing_status,False,"It claimed nonrefundable credits wipe out the liability. The $2,200 CTC only reduces the $7,400.24 of regular tax on $65,802 of taxable income to $5,200.24, so the result is not $0. It also confused refundable credits with the before-refundable-credits measure." +us,scenario_123,federal_income_tax_before_refundable_credits,muse-spark-1.3,prompt_ambiguity,household_unit_or_filing_status,False,"It correctly limited AGI to $100,002 and used the $32,200 standard deduction and $2,200 CTC, but omitted the 2026 $2,000 non-itemizer charitable deduction. Its taxable income was therefore $67,802 instead of $65,802, and it came out $244 too high." +us,scenario_123,federal_income_tax_before_refundable_credits,muse-wonder,prompt_ambiguity,household_unit_or_filing_status,False,"It counted the child's $45,000 of wages in joint AGI and took a $13,650 overtime-premium deduction for the head, who is not paid hourly and gets none. It also used a $31,500 standard deduction instead of $32,200." +us,scenario_123,federal_income_tax_before_refundable_credits,ox-alpha,prompt_ambiguity,household_unit_or_filing_status,False,"It included the child's wages in joint AGI ($145,002) and applied a $12,500 OBBBA overtime deduction for the head, who is not flagged as paid hourly. It also omitted the $2,000 non-itemizer charitable deduction." +us,scenario_123,federal_income_tax_before_refundable_credits,qwen-3.7-max,prompt_ambiguity,household_unit_or_filing_status,False,"It included the child's $45,000 of wages in AGI, imputed $27,300 of mortgage interest from the balance (unlisted interest is $0), and itemized. It also used 2025 brackets and a $2,000 CTC instead of 2026's $32,200 standard deduction plus $2,000 charitable deduction and the $2,200 CTC." +us,scenario_123,federal_income_tax_before_refundable_credits,qwen3.8-max,prompt_ambiguity,household_unit_or_filing_status,False,"It made up deductions and credits that do not apply: a QBI deduction on W-2 wages, imputed mortgage interest, a CDCC with no care expenses, and a foreign earned income exclusion. With these it zeroed out a liability that is $7,400.24 before the $2,200 CTC and $5,200.24 after it." us,scenario_123,federal_refundable_credits,claude-haiku-4.5,llm_error,credit_phaseout,False,"The model paid out a flat $1,600 ""refundable CTC"" without running the ACTC limitation: the Child Tax Credit is first applied as a nonrefundable credit, and with MFJ taxable income of roughly $112,800 (AGI $145,002 less the 2026 MFJ standard deduction) generating about $14,000 of federal income tax, the entire CTC is absorbed nonrefundably and no additional child tax credit arises. It compounded this by inventing $205 of EITC at $145,002 of AGI, when the one-child EITC for joint filers is fully phased out in the upper $50,000s." us,scenario_123,federal_refundable_credits,glm-5.3,llm_error,credit_phaseout,False,"The model asserted that satisfying the 15%-of-earnings phase-in makes ""the full credit refundable,"" skipping the step that governs here: the CTC offsets the household's roughly $14,000 federal income tax liability as a nonrefundable credit first, and only the unused remainder — zero — flows to the refundable additional child tax credit, which is separately capped at $1,700 per child in 2026 rather than the full $2,400 the model reported." us,scenario_123,federal_refundable_credits,gpt-5.4-mini,llm_error,credit_phaseout,False,"The model claimed ""no limitation from the nonrefundable portion,"" which is exactly backwards: the nonrefundable CTC is applied first against the household's roughly $14,000 of federal income tax before refundable credits, exhausting the credit and leaving $0 of additional child tax credit. Its $1,500 figure is also a stale pre-2022 ACTC cap rather than the 2026 $1,700 ceiling." @@ -10575,7 +10843,57 @@ us,scenario_123,federal_refundable_credits,inkling,llm_error,credit_phaseout,Fal us,scenario_123,federal_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,"The model returned no value and no explanation for federal_refundable_credits, so the submission failed the output contract rather than expressing a substantive tax error. The correct derivation absorbs the full 2026 CTC against roughly $14,000 of pre-credit federal income tax, leaving $0 refundable." us,scenario_123,federal_refundable_credits,ox-alpha,llm_error,credit_phaseout,False,"The model checked the two limits that do not bind — the $2,500 earned-income floor and the $400,000 MFJ phase-out — and never applied the one that does, namely that the ACTC is only the CTC remaining after the nonrefundable credit offsets the household's roughly $14,000 federal income tax before refundable credits. Its EITC conclusion of $0 was right; the $1,700 ACTC is the entire error." us,scenario_123,federal_refundable_credits,qwen3.8-max,llm_error,credit_phaseout,False,"The model reasoned that the child's own $45,000 of W-2 wages makes the credit ""fully refundable up to the 2026 CTC cap of $2,000,"" conflating two distinct limits: earned income only sets the 15% phase-in ceiling on the ACTC, the 2026 CTC is $2,200 with a $1,700 refundable cap, and the credit is exhausted nonrefundably against the household's roughly $14,000 of federal income tax, leaving nothing refundable." -us,scenario_123,free_school_meals_eligible,glm-5.2,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. +us,scenario_123,free_school_meals_eligible,claude-fable-5,llm_error,state_local_rule,False,"Correctly found household income of $145,002 and no SNAP/TANF categorical eligibility, but treated the federal 130% FPG test as the only way to get free meals. Never applied Pennsylvania's universal free breakfast (Act 33 of 2023), which gives the 16-year-old free breakfast worth $370.80/year at any income." +us,scenario_123,free_school_meals_eligible,claude-fable-5.1,llm_error,state_local_rule,False,"Stopped at the federal 130% FPL and SNAP/TANF categorical tests and ignored Pennsylvania's universal free breakfast under 24 P.S. § 13-1337.1(c.2). That benefit gives positive free-meal support ($2.06/day × 180 days = $370.80) regardless of the $145,002 income." +us,scenario_123,free_school_meals_eligible,claude-haiku-4.5,llm_error,state_local_rule,False,"Applied only the federal 130% FPL lunch test, using the wrong household size (4 instead of 3), and wrongly brought in assets and a mortgage balance, which play no role in school meal eligibility. Missed Pennsylvania's income-blind universal free breakfast, which makes the student's breakfast free and the support positive." +us,scenario_123,free_school_meals_eligible,claude-haiku-5.5,llm_error,state_local_rule,False,"Concluded that high income rules out free meals, which only holds for the federal income-tested tier. Pennsylvania's Act 33 universal free breakfast gives the 16-year-old student $370.80/year of free breakfast whatever the household income." +us,scenario_123,free_school_meals_eligible,claude-opus-4.7,llm_error,state_local_rule,False,"Relied only on the federal 130% FPL free-meal threshold and never accounted for Pennsylvania's universal free school breakfast. That program makes breakfast free for the K-12 student at any income, so free-meal support is positive." +us,scenario_123,free_school_meals_eligible,claude-opus-4.8,llm_error,state_local_rule,False,Treated the federal 130% poverty-guideline test as the only route to free meals and ignored Pennsylvania's Act 33 universal free breakfast. That program puts breakfast in the free tier worth $370.80/year even though lunch stays paid. +us,scenario_123,free_school_meals_eligible,claude-opus-5,llm_error,state_local_rule,False,Compared income only to the federal 130% FPL free-meal limit and missed Pennsylvania's universal free breakfast for K-12 students. That breakfast produces positive free-meal support of $370.80 regardless of income. +us,scenario_123,free_school_meals_eligible,claude-opus-5.5,llm_error,state_local_rule,False,Applied only the federal 130% FPL free-meal limit and never applied Pennsylvania's income-blind universal free breakfast (24 P.S. § 13-1337.1(c.2)). That benefit makes the 16-year-old's breakfast free and the support positive. +us,scenario_123,free_school_meals_eligible,claude-sonnet-4.6,llm_error,state_local_rule,False,"Correctly summed $145,002 and found it far above 130% FPL, but treated the NSLP income test as decisive. Missed Pennsylvania's universal free breakfast, which gives free breakfast ($2.06/day × 180 = $370.80) to the student at any income." +us,scenario_123,free_school_meals_eligible,claude-sonnet-5,llm_error,state_local_rule,False,"Applied the federal 185% reduced-price and 130% free-meal income limits and ignored Pennsylvania's Act 33 universal free breakfast. That program makes breakfast free for the 16-year-old regardless of the $145,002 income, so free-meal support is positive." +us,scenario_123,free_school_meals_eligible,claude-sonnet-5.5,llm_error,state_local_rule,False,"Relied solely on the 130% FPL federal free-meal test and missed Pennsylvania's universal free breakfast, which gives the K-12 student $370.80/year of free breakfast at any income." +us,scenario_123,free_school_meals_eligible,deepseek-v4-flash-0731,llm_error,state_local_rule,False,Used only the federal 130% FPL free-meal income limit and never applied Pennsylvania's income-blind universal free breakfast. That breakfast makes the household's free-meal support positive. +us,scenario_123,free_school_meals_eligible,deepseek-v4-pro,llm_error,state_local_rule,False,"Compared $145,002 to a 130% FPL limit and stopped there, missing Pennsylvania's Act 33 universal free breakfast. That program gives the student free breakfast worth $370.80/year regardless of income." +us,scenario_123,free_school_meals_eligible,deepseek-v4-pro-0813,llm_error,state_local_rule,False,Treated the federal 130% poverty-guideline threshold as the only free-meal pathway and ignored Pennsylvania's universal free school breakfast. That breakfast places the student's breakfast in the free tier at any income. +us,scenario_123,free_school_meals_eligible,deepseek-v4.1-flash,llm_error,state_local_rule,False,"Applied only the 130% FPL federal free-meal limit and missed Pennsylvania's income-blind universal free breakfast, which makes free-meal support positive ($370.80/year)." +us,scenario_123,free_school_meals_eligible,gemini-3-flash-preview,llm_error,state_local_rule,False,"Correctly found $145,002 above 130% FPL but treated that federal test as decisive. Missed Pennsylvania's universal free breakfast under 24 P.S. § 13-1337.1(c.2), which makes the student's breakfast free at any income." +us,scenario_123,free_school_meals_eligible,gemini-3.1-flash-lite-preview,llm_error,state_local_rule,False,Applied only an income threshold for free meals and ignored Pennsylvania's universal free breakfast for K-12 students. That program produces positive free-meal support regardless of household income. +us,scenario_123,free_school_meals_eligible,gemini-3.1-pro-preview,llm_error,state_local_rule,False,"Relied on the federal 130% FPL free-meal limit alone and never applied Pennsylvania's Act 33 universal free breakfast. That program makes breakfast free for the 16-year-old, worth $370.80 for the year." +us,scenario_123,free_school_meals_eligible,gemini-3.5-flash,llm_error,state_local_rule,False,"Concluded that Child 1 is ineligible because income exceeds 130% FPL, but missed that Pennsylvania's universal free breakfast gives Child 1 free breakfast regardless of income. That yields positive free-meal support." +us,scenario_123,free_school_meals_eligible,gemini-3.5-flash-lite,llm_error,state_local_rule,False,"Applied only the federal income threshold and ignored Pennsylvania's income-blind universal free breakfast, which gives the K-12 student $2.06/day × 180 days = $370.80 of free-meal support." +us,scenario_123,free_school_meals_eligible,gemini-3.6-flash,llm_error,state_local_rule,False,Treated the 130% FPL federal free-meal test as the only pathway and missed Pennsylvania's universal free school breakfast. That program puts breakfast in the free tier for the student at any income. +us,scenario_123,free_school_meals_eligible,gemini-3.7-flash,llm_error,state_local_rule,False,Stopped at the federal 130% poverty-guideline threshold and never applied Pennsylvania's Act 33 universal free breakfast. That program makes the household's free-meal support positive. +us,scenario_123,free_school_meals_eligible,gemini-3.8-flash,llm_error,state_local_rule,False,Applied only the federal 130% FPG income test and ignored Pennsylvania's universal free breakfast for K-12 students. That breakfast is free regardless of income and worth $370.80/year here. +us,scenario_123,free_school_meals_eligible,gemini-4-argon,llm_error,state_local_rule,False,"Correctly placed $145,002 well above 130% FPL for three but treated that as conclusive. Missed Pennsylvania's universal free breakfast (24 P.S. § 13-1337.1(c.2)), which makes the 16-year-old's breakfast free and the support positive." +us,scenario_123,free_school_meals_eligible,glm-5.2,parse_contract_failure,missing_output,False,"Returned no value or explanation for free_school_meals_eligible, so there was no answer to score. Getting it right required applying Pennsylvania's universal free breakfast, which gives positive free-meal support and a value of 1." +us,scenario_123,free_school_meals_eligible,glm-5.3,llm_error,state_local_rule,False,Compared income only to the 130% FPL free-meal limit for three and missed Pennsylvania's income-blind universal free breakfast. That program gives the student $370.80/year of free breakfast. +us,scenario_123,free_school_meals_eligible,gpt-5.4-mini,llm_error,state_local_rule,False,Assumed that income-based thresholds are the only source of free-meal support and ignored Pennsylvania's universal free breakfast. Under that program the K-12 student gets positive free breakfast support at any income. +us,scenario_123,free_school_meals_eligible,gpt-5.4-nano,llm_error,state_local_rule,False,"Required means-tested or categorical indicators for free meals and missed Pennsylvania's universal free breakfast, which needs neither. It makes the 16-year-old's breakfast free and worth $370.80/year." +us,scenario_123,free_school_meals_eligible,gpt-5.5,llm_error,state_local_rule,False,"Correctly found income above 130% FPG with no categorical eligibility, but treated the federal tiers as exhaustive. Missed Pennsylvania's Act 33 universal free breakfast, which makes breakfast free regardless of income." +us,scenario_123,free_school_meals_eligible,gpt-5.6-luna,llm_error,state_local_rule,False,Applied only an income threshold and never accounted for Pennsylvania's universal free school breakfast. That program produces positive free-meal support ($370.80) for the K-12 student regardless of income. +us,scenario_123,free_school_meals_eligible,gpt-5.6-sol,llm_error,state_local_rule,False,Considered only the federal income and categorical pathways and missed Pennsylvania's income-blind universal free breakfast. That breakfast places the student's breakfast in the free tier and makes support positive. +us,scenario_123,free_school_meals_eligible,gpt-5.6-terra,llm_error,state_local_rule,False,"Relied solely on the federal free-meal income threshold and ignored Pennsylvania's Act 33 universal free breakfast, which gives free breakfast worth $2.06/day over 180 school days." +us,scenario_123,free_school_meals_eligible,gpt-6-astra,llm_error,state_local_rule,False,Checked only the federal income limit and categorical eligibility and missed Pennsylvania's universal free breakfast under 24 P.S. § 13-1337.1(c.2). That program makes free-meal support positive regardless of income. +us,scenario_123,free_school_meals_eligible,gpt-6-luna,llm_error,state_local_rule,False,Applied the federal free-meal income guideline for three as the only test and never applied Pennsylvania's universal free breakfast. That program gives the 16-year-old free breakfast at any income. +us,scenario_123,free_school_meals_eligible,gpt-6-sol,llm_error,state_local_rule,False,"Limited the analysis to the federal income threshold and categorical eligibility and missed Pennsylvania's income-blind universal free breakfast, which yields $370.80 of free-meal support." +us,scenario_123,free_school_meals_eligible,gpt-6.1-sol,llm_error,state_local_rule,False,"Correctly ruled out income-based federal free meals at >130% FPG, but treated that as the full answer and missed Pennsylvania's Act 33 universal free breakfast. That program makes breakfast free for the K-12 student." +us,scenario_123,free_school_meals_eligible,gpt-6.1-terra,llm_error,state_local_rule,False,"Applied only the federal free-meal income limit and ignored Pennsylvania's universal free school breakfast, which gives free breakfast regardless of household income and makes support positive." +us,scenario_123,free_school_meals_eligible,grok-4.3,llm_error,state_local_rule,False,Referred to Pennsylvania's income eligibility but missed that Pennsylvania gives universal free breakfast under Act 33 of 2023 with no income test. That makes the student's breakfast free and worth $370.80/year. +us,scenario_123,free_school_meals_eligible,grok-4.5,llm_error,state_local_rule,False,"Relied on the 130% FPL limit and the absence of categorical eligibility, and never applied Pennsylvania's income-blind universal free breakfast, which places breakfast in the free tier." +us,scenario_123,free_school_meals_eligible,grok-4.6,llm_error,state_local_rule,False,"Asserted that PolicyEngine's free-meal support is zero based only on the federal 130% FPG and categorical tests. PolicyEngine also applies Pennsylvania's universal free breakfast, valued at $2.06/day × 180 days = $370.80, so support is positive." +us,scenario_123,free_school_meals_eligible,grok-4.7,llm_error,state_local_rule,False,"Applied only the federal 130% FPL and SNAP/TANF categorical pathways and missed Pennsylvania's Act 33 universal free breakfast, which makes the 16-year-old's breakfast free regardless of income." +us,scenario_123,free_school_meals_eligible,grok-build-0.1,llm_error,state_local_rule,False,"Compared $145,002 to a ~$34,200 130% FPL limit and stopped there, missing Pennsylvania's universal free breakfast. That program gives free breakfast to the K-12 student at any income." +us,scenario_123,free_school_meals_eligible,inkling,llm_error,state_local_rule,False,"Treated the 130% FPL federal test as the only free-meal pathway and ignored Pennsylvania's income-blind universal free breakfast, which produces $370.80 of free-meal support." +us,scenario_123,free_school_meals_eligible,kimi-k2.6,llm_error,state_local_rule,False,"Applied only the 130% FPL federal test, and wrongly treated the 16-year-old as not in K-12 even though PolicyEngine treats a school-age child as a K-12 student. Missed Pennsylvania's universal free breakfast, which makes that student's breakfast free regardless of income." +us,scenario_123,free_school_meals_eligible,kimi-k3,llm_error,state_local_rule,False,"Considered only SNAP/TANF categorical eligibility and the 130% FPL limit, and missed Pennsylvania's Act 33 universal free breakfast. That program gives positive free-meal support with no income test." +us,scenario_123,free_school_meals_eligible,minimax-m3,llm_error,state_local_rule,False,Assumed Pennsylvania free meals are income-tested only and missed the state's universal free school breakfast under 24 P.S. § 13-1337.1(c.2). That program makes the student's breakfast free at any income. +us,scenario_123,free_school_meals_eligible,muse-spark-1.3,llm_error,state_local_rule,False,"Applied only the 130% FPL threshold and never applied Pennsylvania's universal free breakfast, which gives the K-12 student $370.80/year of free breakfast regardless of income." +us,scenario_123,free_school_meals_eligible,muse-wonder,llm_error,state_local_rule,False,Treated the federal 130% FPL free-meal limit as decisive and missed Pennsylvania's income-blind universal free breakfast. That program makes free-meal support positive. +us,scenario_123,free_school_meals_eligible,ox-alpha,llm_error,state_local_rule,False,"Estimated income at ~544% of poverty but treated the 130% test as the only free-meal pathway. Missed Pennsylvania's Act 33 universal free breakfast, which gives the student free breakfast regardless of income." +us,scenario_123,free_school_meals_eligible,qwen-3.7-max,llm_error,state_local_rule,False,"Applied only the federal 130% FPL free-meal limit and ignored Pennsylvania's universal free school breakfast. That program makes the 16-year-old's breakfast free, worth $2.06/day over 180 days." +us,scenario_123,free_school_meals_eligible,qwen3.8-max,llm_error,state_local_rule,False,"Relied solely on an income limit and missed Pennsylvania's income-blind universal free breakfast for K-12 students, which yields positive free-meal support of $370.80." us,scenario_123,head_chip_eligible,glm-5.2,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. us,scenario_123,head_medicaid_eligible,glm-5.2,parse_contract_failure,missing_output,False,"The model returned no parseable head_medicaid_eligible value or explanation, violating the required function-output contract." us,scenario_123,head_medicaid_eligible,qwen3.8-max,llm_error,categorical_eligibility,False,"The model incorrectly asserted that the household's MAGI was below Pennsylvania's adult Medicaid threshold, even though the trace places MAGI at 5.31 times FPL. It also treated being under age 65 as sufficient categorical status, while the head qualifies through no Medicaid pathway." @@ -10628,54 +10946,55 @@ us,scenario_123,spouse_medicaid_eligible,glm-5.2,parse_contract_failure,missing_ us,scenario_123,spouse_medicaid_eligible,qwen3.8-max,llm_error,thresholds_rates,False,"The model incorrectly stated that the spouse's MAGI was below Pennsylvania's adult Medicaid threshold. The spouse's MAGI is 5.31 times FPL, far above the applicable income limits, and the spouse qualifies through no other Medicaid category." us,scenario_123,spouse_medicare_eligible,glm-5.2,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. us,scenario_123,spouse_wic_eligible,glm-5.2,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. -us,scenario_123,state_income_tax_before_refundable_credits,claude-fable-5,prompt_ambiguity,household_unit_or_filing_status,False,"Correctly computed the parents' tax as $3,070.06, then added $1,381.50 for a separate return for the child. The single tax unit does not include a separate return for the child, so the child's $45,000 is outside the output. It also misreported its own total of $4,451.56 as $4,453.06." -us,scenario_123,state_income_tax_before_refundable_credits,claude-fable-5.1,prompt_ambiguity,household_unit_or_filing_status,False,"Applied 3.07% to $145,002, which counts the dependent child's $45,000 in wages as part of the unit's PA taxable income. The correct base is only the head's and spouse's $100,002, which gives $3,070.06." -us,scenario_123,state_income_tax_before_refundable_credits,claude-haiku-4.5,prompt_ambiguity,household_unit_or_filing_status,False,"Included the child's $45,000 in wages in the household's PA base. It then subtracted a $15,000 and an $8,500 'standard deduction', but Pennsylvania has no standard deduction. The correct tax is 3.07% of the parents' $100,002, or $3,070.06." -us,scenario_123,state_income_tax_before_refundable_credits,claude-haiku-5.5,prompt_ambiguity,household_unit_or_filing_status,False,"Built the base from about $145,000, which wrongly includes the dependent child's wages. Even on that base, 3.07% gives $4,451.56, not $5,900. The correct figure is 3.07% of the parents' $100,002, or $3,070.06." -us,scenario_123,state_income_tax_before_refundable_credits,claude-opus-4.7,prompt_ambiguity,household_unit_or_filing_status,False,"Added the child's $45,000 in wages to the head's compensation, giving $145,002 of PA income. The dependent's wages are not part of the unit's PA taxable income, which is $100,002 and yields $3,070.06. It also submitted $4,452.08 instead of its own computed $4,451.56." -us,scenario_123,state_income_tax_before_refundable_credits,claude-opus-4.8,prompt_ambiguity,household_unit_or_filing_status,False,"Treated the dependent child's $45,000 in wages as PA taxable income of the household's tax unit, for a $145,002 base. The correct base is the parents' $100,002, giving $3,070.06. It also submitted $4,452.61 instead of its own $4,451.56." -us,scenario_123,state_income_tax_before_refundable_credits,claude-opus-5,prompt_ambiguity,household_unit_or_filing_status,False,"Correctly computed about $3,070 for the head and spouse, then added $1,381.50 for the child's own return. The single tax unit excludes the dependent's wages, so the answer is $3,070.06." -us,scenario_123,state_income_tax_before_refundable_credits,claude-opus-5.5,prompt_ambiguity,household_unit_or_filing_status,False,"Applied 3.07% to $145,002, which includes the dependent child's $45,000 in wages. Only the head's and spouse's $100,002 is PA taxable income for the unit, giving $3,070.06." -us,scenario_123,state_income_tax_before_refundable_credits,claude-sonnet-4.6,prompt_ambiguity,household_unit_or_filing_status,False,"Correctly found that the joint return carries $100,002 and $3,070.06 of tax. It then dropped that result and pooled the child's $45,000 into the tax unit because all three people are listed together. A dependent's wages are never part of the parents' PA taxable income." -us,scenario_123,state_income_tax_before_refundable_credits,claude-sonnet-5,prompt_ambiguity,household_unit_or_filing_status,False,"Correctly excluded the child's wages and computed 3.07% × $100,002 = $3,070.06. It then arbitrarily changed the answer to $3,060, citing 'interest treatment nuances' that do not exist. PA compensation and interest are both taxed at the same flat 3.07%." -us,scenario_123,state_income_tax_before_refundable_credits,claude-sonnet-5.5,prompt_ambiguity,household_unit_or_filing_status,False,"Correctly computed the parents' $3,070.06, then added $1,381.50 for a separate unit for the child. The single tax unit does not include that separate return, so the tax is $3,070.06." -us,scenario_123,state_income_tax_before_refundable_credits,deepseek-v4-flash-0731,prompt_ambiguity,household_unit_or_filing_status,False,"Taxed $145,002, which includes the dependent child's $45,000 in wages. The unit's PA taxable income is the parents' $100,002, and 3.07% of that is $3,070.06." -us,scenario_123,state_income_tax_before_refundable_credits,deepseek-v4-pro,prompt_ambiguity,household_unit_or_filing_status,False,"Added $1,381.50 of tax on the child's $45,000 in wages, which the parents' tax unit does not include. It also left out the $2 of taxable interest that is PA income. The correct figure is 3.07% × $100,002 = $3,070.06." -us,scenario_123,state_income_tax_before_refundable_credits,deepseek-v4-pro-0813,prompt_ambiguity,household_unit_or_filing_status,False,"Applied 3.07% to $145,002 and so counted the dependent child's wages. The unit's PA taxable income is $100,002, giving $3,070.06." -us,scenario_123,state_income_tax_before_refundable_credits,deepseek-v4.1-flash,prompt_ambiguity,household_unit_or_filing_status,False,"Subtracted the $16,100 charitable donation from the head's income, but Pennsylvania allows no charitable deduction. It also added the child's $45,000 in wages, which are not part of the unit's PA income. The correct base is $100,002, giving $3,070.06." -us,scenario_123,state_income_tax_before_refundable_credits,gemini-3-flash-preview,prompt_ambiguity,household_unit_or_filing_status,False,"Summed $145,002 by counting Child 1's $45,000 as household taxable income. The dependent's wages are not included, so the tax is 3.07% × $100,002 = $3,070.06." -us,scenario_123,state_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,prompt_ambiguity,household_unit_or_filing_status,False,"Used a 3% rate instead of Pennsylvania's 3.07%. It applied that rate to $145,000, a base that includes the dependent child's wages and leaves out the $2 of interest. The correct tax is 3.07% × $100,002 = $3,070.06." -us,scenario_123,state_income_tax_before_refundable_credits,gemini-3.1-pro-preview,prompt_ambiguity,household_unit_or_filing_status,False,"Applied 3.07% to the whole household's $145,002, including the dependent child's wages. The unit's PA taxable income is the parents' $100,002, giving $3,070.06." -us,scenario_123,state_income_tax_before_refundable_credits,gemini-3.5-flash,prompt_ambiguity,household_unit_or_filing_status,False,"Correctly computed about $3,070 on the parents' $100,002, then added $1,382 for the child's separate return. That return is not part of the single tax unit's output, so the answer is $3,070.06." -us,scenario_123,state_income_tax_before_refundable_credits,gemini-3.5-flash-lite,prompt_ambiguity,household_unit_or_filing_status,False,"Gave no derivation. Its $3,385 implies a taxable base of about $110,260, which matches no valid PA base. The correct computation is 3.07% of the parents' $100,002 of compensation and interest, or $3,070.06." -us,scenario_123,state_income_tax_before_refundable_credits,gemini-3.6-flash,prompt_ambiguity,household_unit_or_filing_status,False,"Applied 3.07% to $145,002 of 'household' income, which counts the dependent child's $45,000 in wages. The unit's base is $100,002, giving $3,070.06." -us,scenario_123,state_income_tax_before_refundable_credits,gemini-3.7-flash,prompt_ambiguity,household_unit_or_filing_status,False,"Taxed $145,002 by including the dependent child's wages. Only the head's and spouse's $100,002 is the unit's PA taxable income, giving $3,070.06." -us,scenario_123,state_income_tax_before_refundable_credits,gemini-3.8-flash,prompt_ambiguity,household_unit_or_filing_status,False,"Counted $145,000 of compensation, including Child 1's $45,000. The dependent's wages are not PA income of the parents' tax unit, so the tax is 3.07% × $100,002 = $3,070.06." -us,scenario_123,state_income_tax_before_refundable_credits,gemini-4-argon,prompt_ambiguity,household_unit_or_filing_status,False,"Explicitly added Child 1's $45,000 in wages to the head's $100,000. A dependent's wages are excluded from the unit's PA taxable income, so the tax is 3.07% × $100,002 = $3,070.06." -us,scenario_123,state_income_tax_before_refundable_credits,glm-5.2,prompt_ambiguity,household_unit_or_filing_status,False,"Correctly computed $3,070.06 on the joint return, then added $1,381.50 for a separate return for the child. The single tax unit does not include that return, so the answer is $3,070.06." -us,scenario_123,state_income_tax_before_refundable_credits,glm-5.3,prompt_ambiguity,household_unit_or_filing_status,False,"Summed $100,000 + $45,000 + $2, counting the dependent child's wages as the household's taxable compensation. The correct base is $100,002, giving $3,070.06." -us,scenario_123,state_income_tax_before_refundable_credits,gpt-5.4-mini,prompt_ambiguity,household_unit_or_filing_status,False,"Included the dependent child's wages in the PA base. Even then, its $4,807 does not equal 3.07% of $145,002, which is $4,451.56. The correct tax is 3.07% of the parents' $100,002, or $3,070.06." -us,scenario_123,state_income_tax_before_refundable_credits,gpt-5.4-nano,prompt_ambiguity,household_unit_or_filing_status,False,"Computed PA tax as if itemized deductions for medical expenses and real estate taxes applied, but Pennsylvania allows neither. Its $9,055 implies a base of about $295,000, far above any real household income. The correct figure is the flat 3.07% on the parents' $100,002, or $3,070.06." -us,scenario_123,state_income_tax_before_refundable_credits,gpt-5.5,prompt_ambiguity,household_unit_or_filing_status,False,"Built the base as $100,000 + $45,000 + $2, including the dependent child's wages. The unit's PA taxable income is $100,002, giving $3,070.06." -us,scenario_123,state_income_tax_before_refundable_credits,gpt-5.6-luna,prompt_ambiguity,household_unit_or_filing_status,False,"Applied 3.07% to $145,002, which includes the child's wages. It also misreported the product as $4,455.06 instead of $4,451.56. The correct tax is 3.07% × $100,002 = $3,070.06." -us,scenario_123,state_income_tax_before_refundable_credits,gpt-5.6-sol,prompt_ambiguity,household_unit_or_filing_status,False,"Taxed $145,002 of wages and interest, which counts the dependent child's $45,000. Only the parents' $100,002 is in the unit's PA base, giving $3,070.06." -us,scenario_123,state_income_tax_before_refundable_credits,gpt-5.6-terra,prompt_ambiguity,household_unit_or_filing_status,False,"Applied the 3.07% rate to all $145,002 of household wages and interest, including the dependent child's wages. The correct base is $100,002, giving $3,070.06." -us,scenario_123,state_income_tax_before_refundable_credits,gpt-6-astra,prompt_ambiguity,household_unit_or_filing_status,False,"Taxed $145,002 of household wages and interest, which treats the dependent child's $45,000 as the tax unit's PA income. The correct tax is 3.07% × $100,002 = $3,070.06." -us,scenario_123,state_income_tax_before_refundable_credits,gpt-6-luna,prompt_ambiguity,household_unit_or_filing_status,False,"Correctly taxed the parents' $100,002, then added tax on the child's 'separate' $45,000. The single tax unit has no separate return for the child, so the answer is $3,070.06." -us,scenario_123,state_income_tax_before_refundable_credits,gpt-6-sol,prompt_ambiguity,household_unit_or_filing_status,False,"Included $145,000 of wages, which counts the dependent child's $45,000. The unit's PA taxable income is $100,002, giving $3,070.06." -us,scenario_123,state_income_tax_before_refundable_credits,gpt-6.1-sol,prompt_ambiguity,household_unit_or_filing_status,False,"Taxed $145,000 of wages plus $2 of interest, including the dependent child's earnings. The correct base is the parents' $100,002, giving $3,070.06." -us,scenario_123,state_income_tax_before_refundable_credits,grok-4.3,prompt_ambiguity,household_unit_or_filing_status,False,"Applied 3.07% to combined household income of about $145,000, which includes the dependent child's wages. The unit's PA tax is 3.07% × $100,002 = $3,070.06." -us,scenario_123,state_income_tax_before_refundable_credits,grok-4.5,prompt_ambiguity,household_unit_or_filing_status,False,"Combined the child's $45,000 with the parents' income for a $145,002 base. Dependent wages are excluded, so the tax is 3.07% × $100,002 = $3,070.06." -us,scenario_123,state_income_tax_before_refundable_credits,grok-4.6,prompt_ambiguity,household_unit_or_filing_status,False,"Correctly rejected the standard, exemption, and itemized deductions, but set taxable income at $145,002 by including the dependent child's wages. The correct base is $100,002, giving $3,070.06." -us,scenario_123,state_income_tax_before_refundable_credits,grok-4.7,prompt_ambiguity,household_unit_or_filing_status,False,"Computed 3.07% × $145,002, which counts the dependent child's $45,000 as unit income. Only the parents' $100,002 is taxed, giving $3,070.06." -us,scenario_123,state_income_tax_before_refundable_credits,grok-build-0.1,prompt_ambiguity,household_unit_or_filing_status,False,"Explicitly added the child's $45,000 to the head's $100,001 and the spouse's $1. The dependent's wages are not part of the unit's PA taxable income, so the tax is $3,070.06." -us,scenario_123,state_income_tax_before_refundable_credits,inkling,prompt_ambiguity,household_unit_or_filing_status,False,"Summed tax 'across both filing units', adding the child's $45,000 to the parents' $100,002. The single tax unit's output covers only the parents' $100,002, giving $3,070.06." -us,scenario_123,state_income_tax_before_refundable_credits,kimi-k2.6,prompt_ambiguity,household_unit_or_filing_status,False,"Gave no reasoning. Its $2,939.86 implies a base of about $95,760, which means it subtracted roughly $4,240 from the parents' income as a deduction. Pennsylvania allows no deduction for medical expenses, property taxes, or similar items, so the base stays $100,002 and the tax is $3,070.06." -us,scenario_123,state_income_tax_before_refundable_credits,kimi-k3,prompt_ambiguity,household_unit_or_filing_status,False,"Correctly applied no deductions, but put taxable income at $145,002 by including the dependent child's wages. The correct base is $100,002, giving $3,070.06." -us,scenario_123,state_income_tax_before_refundable_credits,minimax-m3,prompt_ambiguity,household_unit_or_filing_status,False,"Stated that PA tax liability is positive yet submitted 0. The flat 3.07% on the parents' $100,002 gives $3,070.06, and no forgiveness or nonrefundable credit reduces it." -us,scenario_123,state_income_tax_before_refundable_credits,muse-wonder,prompt_ambiguity,household_unit_or_filing_status,False,"Applied 3.07% to $145,002, which counts the dependent child's wages in the household base. The correct base is $100,002, giving $3,070.06." -us,scenario_123,state_income_tax_before_refundable_credits,ox-alpha,prompt_ambiguity,household_unit_or_filing_status,False,"Correctly disallowed the charity, medical, and property-tax deductions, but counted $145,000 of wages including the dependent child's $45,000. The unit's tax is 3.07% × $100,002 = $3,070.06." -us,scenario_123,state_income_tax_before_refundable_credits,qwen-3.7-max,prompt_ambiguity,household_unit_or_filing_status,False,"Added Child 1's $45,000 in wages to the head's, for a $145,002 base. The dependent's wages are excluded, so the tax is 3.07% × $100,002 = $3,070.06." -us,scenario_123,state_income_tax_before_refundable_credits,qwen3.8-max,prompt_ambiguity,household_unit_or_filing_status,False,"Started from federal taxable income of $67,525, but Pennsylvania does not use federal deductions. The PA base is the gross compensation and interest, $100,002, and 3.07% of that is $3,070.06. Its submitted $2,565.30 also contradicts its own computed $2,073.02." +us,scenario_123,state_income_tax_before_refundable_credits,claude-fable-5,prompt_ambiguity,household_unit_or_filing_status,False,"It correctly found $3,070.06 on the parents' $100,002, then added a separate $1,381.50 child return, even though the dependent's wages are not part of this tax unit's PA income. It then submitted $4,453.06, which does not match its own sum of $4,451.56." +us,scenario_123,state_income_tax_before_refundable_credits,claude-fable-5.1,prompt_ambiguity,household_unit_or_filing_status,False,"It put the dependent child's $45,000 of wages into the PA base ($145,002). The tax unit's PA taxable income is only the joint filers' $100,002, which gives $3,070.06." +us,scenario_123,state_income_tax_before_refundable_credits,claude-haiku-4.5,prompt_ambiguity,household_unit_or_filing_status,False,"It made up PA standard deductions of $15,000 and $8,500, which PA does not have, and it also counted the dependent child's $45,000 of wages. With no deductions, the joint filers' $100,002 gives the engine's frozen $3,070.06, and adding the dependent's own return gives the recorded alternative of $4,451.56. This output is excluded from scoring because the definitions do not say which return it covers." +us,scenario_123,state_income_tax_before_refundable_credits,claude-haiku-5.5,prompt_ambiguity,household_unit_or_filing_status,False,"It counted the child's $45,000 of wages in a roughly $145,000 base, then gave $5,900, which is more than 3.07% of that base. Its figure matches neither the engine's frozen $3,070.06, which is 3.07% of the joint filers' $100,002, nor the recorded alternative of $4,451.56. This output is excluded from scoring because the definitions do not say whether the dependent's own return counts." +us,scenario_123,state_income_tax_before_refundable_credits,claude-opus-4.7,prompt_ambiguity,household_unit_or_filing_status,False,"It added the dependent child's $45,000 of wages to the parents' PA income to get $145,002. The dependent's earnings are not part of the tax unit's $100,002 base. It also submitted $4,452.08, which does not match its own figure of $4,451.56." +us,scenario_123,state_income_tax_before_refundable_credits,claude-opus-4.8,prompt_ambiguity,household_unit_or_filing_status,False,"It counted Child 1's $45,000 of wages in household PA taxable income ($145,002). The engine's frozen value taxes only the joint filers' $100,002, and this output is excluded from scoring because the definitions do not say whether the dependent's own return counts. It also submitted $4,452.61 instead of its own computed $4,451.56." +us,scenario_123,state_income_tax_before_refundable_credits,claude-opus-5,prompt_ambiguity,household_unit_or_filing_status,False,"It correctly taxed the parents' $100,002 at 3.07%, then added $1,381.50 for the child's wages. Its $4,451.56 is the recorded alternative that counts the dependent's own PA return. The engine's frozen value of $3,070.06 covers only the head and spouse's return, and this output is excluded from scoring because the definitions do not say which return it covers." +us,scenario_123,state_income_tax_before_refundable_credits,claude-opus-5.5,prompt_ambiguity,household_unit_or_filing_status,False,"It applied 3.07% to $145,002, which includes the dependent child's $45,000 of wages and gives the recorded alternative of $4,451.56. The engine's frozen value taxes only the tax unit's $100,002 for $3,070.06, and this output is excluded from scoring because the definitions do not say whether the dependent's own return counts." +us,scenario_123,state_income_tax_before_refundable_credits,claude-sonnet-4.6,prompt_ambiguity,household_unit_or_filing_status,False,"It correctly computed the joint return as $100,002 × 0.0307 = $3,070.06. It then switched to including the child's $45,000 on the reasoning that everyone is in one tax unit, but a dependent's wages are not part of that unit's PA taxable income." +us,scenario_123,state_income_tax_before_refundable_credits,claude-sonnet-5,prompt_ambiguity,household_unit_or_filing_status,False,"It correctly excluded the child's wages and computed $100,002 × 0.0307 = $3,070.06. It then changed the answer to $3,060 citing interest-treatment 'nuances' that do not exist. The $2 of interest is fully taxable and no adjustment applies." +us,scenario_123,state_income_tax_before_refundable_credits,claude-sonnet-5.5,prompt_ambiguity,household_unit_or_filing_status,False,"It computed the parents' $3,070.06 correctly but added a separate $1,381.50 child return. Its $4,451.56 is the recorded alternative for the reading that counts the child's own return. The engine's frozen value covers only the head and spouse's return, and this output is excluded from scoring because the definitions do not say which return it covers." +us,scenario_123,state_income_tax_before_refundable_credits,deepseek-v4-flash-0731,prompt_ambiguity,household_unit_or_filing_status,False,"It used $145,002 as the PA base, which includes the dependent child's $45,000 of wages. The tax unit's PA taxable income is $100,002, so the tax is $3,070.06." +us,scenario_123,state_income_tax_before_refundable_credits,deepseek-v4-pro,prompt_ambiguity,household_unit_or_filing_status,False,"It taxed the child's $45,000 of wages ($1,381.50) as part of the household liability and left out the $2 of taxable interest. With the interest, the joint filers' $100,002 gives the engine's frozen $3,070.06, and adding the child's return gives the recorded alternative of $4,451.56. This output is excluded from scoring because the definitions do not say whether the dependent's own return counts." +us,scenario_123,state_income_tax_before_refundable_credits,deepseek-v4-pro-0813,prompt_ambiguity,household_unit_or_filing_status,False,"It applied 3.07% to $145,002, which counts the dependent child's wages. The tax unit's PA income is only the joint filers' $100,002, which gives $3,070.06." +us,scenario_123,state_income_tax_before_refundable_credits,deepseek-v4.1-flash,prompt_ambiguity,household_unit_or_filing_status,False,"It subtracted the $16,100 charitable donation, which PA does not allow as a personal income tax deduction, and it added the child's $45,000 of wages. Without the deduction, its base gives the recorded alternative of $4,451.56, and the engine's frozen value for the joint filers' $100,002 is $3,070.06. This output is excluded from scoring because the definitions do not say whether the dependent's own return counts." +us,scenario_123,state_income_tax_before_refundable_credits,gemini-3-flash-preview,prompt_ambiguity,household_unit_or_filing_status,False,"It included Child 1's $45,000 in household PA taxable income ($145,002). The dependent's wages are outside the tax unit's base of $100,002, which gives $3,070.06." +us,scenario_123,state_income_tax_before_refundable_credits,gemini-3.1-flash-lite-preview,prompt_ambiguity,household_unit_or_filing_status,False,"It used a 3% rate instead of PA's 3.07% and applied it to $145,000, which includes the dependent child's wages. At 3.07%, the joint filers' $100,002 gives the engine's frozen $3,070.06, and the household's $145,002 gives the recorded alternative of $4,451.56. This output is excluded from scoring because the definitions do not say whether the dependent's own return counts." +us,scenario_123,state_income_tax_before_refundable_credits,gemini-3.1-pro-preview,prompt_ambiguity,household_unit_or_filing_status,False,"It applied 3.07% to $145,002, counting the dependent child's $45,000 of wages. The tax unit's PA taxable income is $100,002, which gives $3,070.06." +us,scenario_123,state_income_tax_before_refundable_credits,gemini-3.5-flash,prompt_ambiguity,household_unit_or_filing_status,False,"It correctly taxed the joint filers' $100,002 but added about $1,382 for a separate child return. Its $4,452 is the recorded alternative of $4,451.56 rounded to the dollar. The engine's frozen value of $3,070.06 covers only the head and spouse's return, and this output is excluded from scoring because the definitions do not say which return it covers." +us,scenario_123,state_income_tax_before_refundable_credits,gemini-3.5-flash-lite,prompt_ambiguity,household_unit_or_filing_status,False,"It gave no derivation, and $3,385 equals 3.07% of about $110,260, a base that matches no income figure in the household. It matches neither the engine's frozen $3,070.06, which is 3.07% of the joint filers' $100,002, nor the recorded alternative of $4,451.56. This output is excluded from scoring because the definitions do not say whether the dependent's own return counts." +us,scenario_123,state_income_tax_before_refundable_credits,gemini-3.6-flash,prompt_ambiguity,household_unit_or_filing_status,False,"It applied 3.07% to total household income of $145,002, which includes the dependent child's $45,000 of wages and gives the recorded alternative of $4,451.56. The engine's frozen value taxes only the tax unit's $100,002 for $3,070.06, and this output is excluded from scoring because the definitions do not say whether the dependent's own return counts." +us,scenario_123,state_income_tax_before_refundable_credits,gemini-3.7-flash,prompt_ambiguity,household_unit_or_filing_status,False,"It used $145,002 as PA taxable income by adding the dependent child's wages to the parents' income. The tax unit's base is $100,002, which gives $3,070.06." +us,scenario_123,state_income_tax_before_refundable_credits,gemini-3.8-flash,prompt_ambiguity,household_unit_or_filing_status,False,"It counted $145,000 of PA taxable compensation, including Child 1's $45,000. The dependent's wages are not part of the tax unit's income, so compensation is $100,000 and the tax is $3,070.06." +us,scenario_123,state_income_tax_before_refundable_credits,gemini-4-argon,prompt_ambiguity,household_unit_or_filing_status,False,"It explicitly added Child 1's $45,000 of wages to the PA base ($145,002). The tax unit's PA taxable income excludes the dependent's earnings and is $100,002, which gives $3,070.06." +us,scenario_123,state_income_tax_before_refundable_credits,glm-5.2,prompt_ambiguity,household_unit_or_filing_status,False,"It correctly computed the joint return as $3,070.06, then added the child's separate $1,381.50. Its $4,451.56 is the recorded alternative that counts the child's own return. The engine's frozen value covers only the joint return, and this output is excluded from scoring because the definitions do not say which return it covers." +us,scenario_123,state_income_tax_before_refundable_credits,glm-5.3,prompt_ambiguity,household_unit_or_filing_status,False,"It pooled the dependent child's $45,000 of wages into a $145,002 base. The tax unit's PA taxable income is the joint filers' $100,002, which gives $3,070.06." +us,scenario_123,state_income_tax_before_refundable_credits,gpt-5.4-mini,prompt_ambiguity,household_unit_or_filing_status,False,"It taxed all household wages including the child's $45,000, then gave $4,807, which is more than 3.07% of $145,002. It matches neither the engine's frozen $3,070.06, which is 3.07% of the joint filers' $100,002, nor the recorded alternative of $4,451.56. This output is excluded from scoring because the definitions do not say whether the dependent's own return counts." +us,scenario_123,state_income_tax_before_refundable_credits,gpt-5.4-nano,prompt_ambiguity,household_unit_or_filing_status,False,"It applied federal-style itemized deductions, which PA does not allow, and produced $9,055, about triple the flat-rate result. PA taxes the joint filers' $100,002 at 3.07% for $3,070.06." +us,scenario_123,state_income_tax_before_refundable_credits,gpt-5.5,prompt_ambiguity,household_unit_or_filing_status,False,"It included the child's $45,000 of wages in PA taxable income ($145,002). The dependent's earnings are outside the tax unit's $100,002 base, so the tax is $3,070.06." +us,scenario_123,state_income_tax_before_refundable_credits,gpt-5.6-luna,prompt_ambiguity,household_unit_or_filing_status,False,"It taxed $145,002, which includes the dependent child's wages, as in the recorded alternative reading. The engine's frozen value taxes only the tax unit's $100,002 for $3,070.06, and this output is excluded from scoring because the definitions do not say whether the dependent's own return counts. It also miscalculated, giving $4,455.06 instead of $4,451.56 for its own base." +us,scenario_123,state_income_tax_before_refundable_credits,gpt-5.6-sol,prompt_ambiguity,household_unit_or_filing_status,False,"It applied 3.07% to $145,002 of wages and interest, counting the dependent child's $45,000. The tax unit's PA base is $100,002, which gives $3,070.06." +us,scenario_123,state_income_tax_before_refundable_credits,gpt-5.6-terra,prompt_ambiguity,household_unit_or_filing_status,False,"It taxed the household's full $145,002, including the dependent's $45,000 of wages, which gives the recorded alternative of $4,451.56. The engine's frozen value taxes only the joint filers' $100,002 for $3,070.06, and this output is excluded from scoring because the definitions do not say whether the dependent's own return counts." +us,scenario_123,state_income_tax_before_refundable_credits,gpt-6-astra,prompt_ambiguity,household_unit_or_filing_status,False,"It treated all $145,002 of household wages and interest as taxable to the unit, including the dependent child's earnings. The tax unit's PA taxable income is $100,002, which gives $3,070.06." +us,scenario_123,state_income_tax_before_refundable_credits,gpt-6-luna,prompt_ambiguity,household_unit_or_filing_status,False,"It correctly taxed the parents' $100,002 but added the child's separate $45,000 of wages. Its $4,451.56 is the recorded alternative that counts the child's own return. The engine's frozen value of $3,070.06 covers only the parents' return, and this output is excluded from scoring because the definitions do not say which return it covers." +us,scenario_123,state_income_tax_before_refundable_credits,gpt-6-sol,prompt_ambiguity,household_unit_or_filing_status,False,"It taxed $145,000 of wages, including Child 1's $45,000. The tax unit's taxable wages are only Head's $100,000, so with $2 of interest the tax is $3,070.06." +us,scenario_123,state_income_tax_before_refundable_credits,gpt-6.1-sol,prompt_ambiguity,household_unit_or_filing_status,False,"It counted $145,000 of wages, including the dependent child's $45,000, in the PA base. Only Head's $100,000 of wages plus $2 of interest belongs to the tax unit, which gives $3,070.06." +us,scenario_123,state_income_tax_before_refundable_credits,gpt-6.1-terra,prompt_ambiguity,household_unit_or_filing_status,False,"It applied 3.07% to income that included the dependent child's $45,000 of wages, and its $4,451.06 does not even match 3.07% × $145,002. The engine's frozen value is 3.07% × $100,002 = $3,070.06, and the recorded alternative is $4,451.56. This output is excluded from scoring because the definitions do not say whether the dependent's own return counts." +us,scenario_123,state_income_tax_before_refundable_credits,grok-4.3,prompt_ambiguity,household_unit_or_filing_status,False,"It taxed combined household income of about $145,000, including the dependent child's wages. The tax unit's PA base is $100,002, which gives $3,070.06." +us,scenario_123,state_income_tax_before_refundable_credits,grok-4.5,prompt_ambiguity,household_unit_or_filing_status,False,"It applied 3.07% to $145,002 of combined compensation and interest, counting Child 1's $45,000. The tax unit's PA taxable income is $100,002, which gives $3,070.06." +us,scenario_123,state_income_tax_before_refundable_credits,grok-4.6,prompt_ambiguity,household_unit_or_filing_status,False,"It correctly found that PA allows no standard deduction, personal exemptions, or itemized deductions for charity or property tax but used a $145,002 base that includes the dependent child's wages. The tax unit's base is $100,002, which gives $3,070.06." +us,scenario_123,state_income_tax_before_refundable_credits,grok-4.7,prompt_ambiguity,household_unit_or_filing_status,False,"It treated $145,002 as the unit's PA taxable income by including the dependent child's $45,000 of wages. That base gives the recorded alternative of $4,451.56. The engine's frozen value taxes only the tax unit's $100,002 for $3,070.06, and this output is excluded from scoring because the definitions do not say whether the dependent's own return counts." +us,scenario_123,state_income_tax_before_refundable_credits,grok-build-0.1,prompt_ambiguity,household_unit_or_filing_status,False,"It explicitly added the child's $45,000 to Head's $100,001 and Spouse's $1. The dependent's wages are not part of the tax unit's PA income, so the tax is 3.07% × $100,002 = $3,070.06." +us,scenario_123,state_income_tax_before_refundable_credits,inkling,prompt_ambiguity,household_unit_or_filing_status,False,"It added liabilities 'across both filing units' ($100,002 parents + $45,000 child). Its $4,451.56 is the recorded alternative that counts the child's own return. The engine's frozen value of $3,070.06 covers only the parents' return, and this output is excluded from scoring because the definitions do not say which return it covers." +us,scenario_123,state_income_tax_before_refundable_credits,kimi-k2.6,prompt_ambiguity,household_unit_or_filing_status,False,"It gave no reasoning, and $2,939.86 equals 3.07% of about $95,760. That base is roughly $4,242 below the tax unit's $100,002, which fits subtracting a deduction PA does not allow. It matches neither the engine's frozen value of 3.07% × $100,002 = $3,070.06 nor the recorded alternative of $4,451.56. This output is excluded from scoring because the definitions do not say whether the dependent's own return counts." +us,scenario_123,state_income_tax_before_refundable_credits,kimi-k3,prompt_ambiguity,household_unit_or_filing_status,False,"It used $145,002 as PA taxable income, including the dependent child's $45,000 of wages. The tax unit's PA base is $100,002, which gives $3,070.06." +us,scenario_123,state_income_tax_before_refundable_credits,minimax-m3,prompt_ambiguity,household_unit_or_filing_status,False,"It acknowledged that PA liability is positive but submitted 0 anyway, and it wrongly assumed PA has a standard deduction. The flat 3.07% on the joint filers' $100,002 gives $3,070.06." +us,scenario_123,state_income_tax_before_refundable_credits,muse-wonder,prompt_ambiguity,household_unit_or_filing_status,False,"It applied 3.07% to $145,002, counting the dependent child's wages. The tax unit's PA taxable income is $100,002, which gives $3,070.06." +us,scenario_123,state_income_tax_before_refundable_credits,ox-alpha,prompt_ambiguity,household_unit_or_filing_status,False,"It correctly disallowed the charitable, medical and property-tax deductions but included the dependent child's $45,000 of wages in a $145,002 base. The tax unit's base is $100,002, which gives $3,070.06." +us,scenario_123,state_income_tax_before_refundable_credits,qwen-3.7-max,prompt_ambiguity,household_unit_or_filing_status,False,"It summed Head's and Child 1's wages into $145,000 of taxable compensation. The dependent's $45,000 is not part of the tax unit's PA income, so the tax is 3.07% × $100,002 = $3,070.06." +us,scenario_123,state_income_tax_before_refundable_credits,qwen3.8-max,prompt_ambiguity,household_unit_or_filing_status,False,"It used federal taxable income ($67,525) as the PA base, but PA does not start from federal taxable income or allow federal deductions. It then submitted $2,565.30, which does not match its own $2,073.02. PA taxes the joint filers' $100,002 at 3.07% for $3,070.06." us,scenario_123,state_refundable_credits,kimi-k2.6,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. us,scenario_123,tanf,glm-5.2,parse_contract_failure,missing_output,False,All wrong responses were missing or unparseable predictions. diff --git a/annotations/us_full_run_20260612_policyengine_4_16_1_populace/us_case_notes.csv b/annotations/us_full_run_20260612_policyengine_4_16_1_populace/us_case_notes.csv index fb85264a..581fd417 100644 --- a/annotations/us_full_run_20260612_policyengine_4_16_1_populace/us_case_notes.csv +++ b/annotations/us_full_run_20260612_policyengine_4_16_1_populace/us_case_notes.csv @@ -1,5 +1,5 @@ country,scenario_id,variable,wrong_model_count,case_failure_sources,case_failure_subtypes,reference_suspect,reference_bug_hypothesis,case_annotation -us,scenario_000,federal_income_tax_before_refundable_credits,45,llm_error,taxable_income_or_deductions,False,,"A surviving spouse with no dependent files as Single. That means single Social Security thresholds of $25,000/$34,000, so taxable Social Security is $18,542.70 and AGI is $50,437.11. Under 2026 OBBBA-permanent TCJA law there is no personal exemption, the deductions are the $16,100 single standard deduction plus the $2,050 aged add-on plus the $6,000 senior deduction ($24,150 total), and the 10% bracket ends at $12,400. That leaves taxable income of $26,287.11 and tax of $2,906.45. The wrong answers come from three main mistakes: using qualifying-surviving-spouse/joint parameters, assuming the TCJA sunset (personal exemption and a 15% bracket), or leaving out the $6,000 senior deduction. Some models also misapplied the Social Security taxability formula." +us,scenario_000,federal_income_tax_before_refundable_credits,46,llm_error,taxable_income_or_deductions,False,,"With no dependent child, a surviving spouse cannot use qualifying-surviving-spouse status, so the head files single. Taxable Social Security under the $25,000/$34,000 thresholds is $18,542.70, which is below the 85% cap. That makes AGI $50,437.11. Because OBBBA made TCJA permanent, 2026 has no personal exemption, and the single standard deduction is $16,100 plus the $2,050 aged add-on, for $18,150. That beats itemizing $17,587.20, and the $6,000 senior deduction is added on top, so taxable income is $26,287.11. Tax is 10% on the first $12,400 plus 12% on the rest, or $2,906.45. Wrong answers came from four main errors: using joint/QSS deductions or brackets, assuming TCJA expired (personal exemption and a 15% bracket), leaving out the $6,000 senior deduction, or miscomputing taxable Social Security." us,scenario_000,federal_refundable_credits,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_000,head_medicaid_eligible,1,llm_error,categorical_eligibility,False,,"Texas Medicaid eligibility at age 77 requires qualification through an aged Medicaid pathway; age alone does not establish a qualifying category. This person has no Medicaid eligibility category, receives no SSI, and has MAGI income of 3.98 times FPL, so the immigration-status requirement does not create eligibility by itself." us,scenario_000,payroll_tax,2,llm_error,payroll_tax_base,False,,"Employee payroll taxes apply to wage and salary compensation, not to Social Security retirement benefits, pensions, IRA distributions, interest, or veterans benefits. Because the household reports no wages or other employee compensation, the employee Social Security and Medicare tax base is zero and payroll tax is $0." @@ -24,19 +24,19 @@ us,scenario_004,payroll_tax,1,llm_error,payroll_tax_base,False,,"Payroll tax app us,scenario_004,spouse_medicaid_eligible,1,llm_error,taxable_income_or_deductions,False,,"New York's ACA expansion pathway requires the spouse's MAGI income level to be at or below 138% of FPL. The household's applicable MAGI is 2.39 times FPL, and the 51-year-old spouse has no disability, blindness, SSI, age-based, dependent, or other categorical pathway, so the Medicaid category is NONE." us,scenario_004,state_income_tax_before_refundable_credits,5,llm_error,taxable_income_or_deductions,False,,"Both spouses show 40-hour work weeks but no wage amount, and the prompt directs that unlisted numeric inputs be treated as 0, so the household's only non-Social-Security income is $1,200 of taxable interest less a $135 partnership loss = $1,065. Provisional income is $1,065 + half of $51,475 = $26,803, below the $32,000 married-filing-jointly base, so none of the Social Security benefit is federally taxable, and New York subtracts any taxable Social Security from federal AGI regardless. New York AGI of $1,065 is entirely absorbed by the ~$16,050 MFJ standard deduction, leaving $0 of NY taxable income and $0 of tax before refundable credits. Every wrong answer either taxed the $51,475 Social Security benefit, imputed phantom wages from the hours-worked fact, or both." us,scenario_004,state_refundable_credits,1,llm_error,state_local_rule,False,,"This couple has no wages or rent, so its federal AGI is only about $1,065: $1,200 of interest minus a $135 partnership loss. None of the $51,475 in Social Security is taxable, because provisional income is below the $32,000 joint base. The only NY credit this low income could trigger is the household credit under Tax Law §606(b), and that credit is nonrefundable. It can only reduce NY tax, which is already zero, and it never counts toward state_refundable_credits. None of New York's refundable credits apply either: there is no federal EITC, no qualifying child, and no property tax or rent for the real property tax credit, so the refundable total is $0." -us,scenario_005,federal_income_tax_before_refundable_credits,50,reference_engine_defect,taxable_income_or_deductions,False,,"The reference applies 2026 law after the One Big Beautiful Bill Act (OBBBA). Combined Roth and traditional 401(k) deferrals are capped at the $24,500 §402(g) limit per person, so traditional deferrals scale down to $20,825 each ($41,650 total) and taxable wages are $388,350. The $2,164 IRA deduction and the $3,000 capital-loss deduction are allowed, the $4,148 state refund is excluded, and AGI is $536,764.50. Subtracting the $32,200 standard deduction and the $1,070 non-itemizer cash charitable deduction leaves $503,494.75 of taxable income. Tax is $89,095.92 at ordinary rates, plus $11,688 (15% on $77,920 of qualified dividends), plus $5,721.98 of net investment income tax (NIIT: 3.8% of $150,578.34, after the capital loss). The wrong answers left out NIIT, assumed the TCJA had expired (Pease, AMT, pre-TCJA brackets, restored miscellaneous deductions), made up mortgage interest from the loan balance alone, subtracted employer insurance premiums from wages, or missed the smaller items: the 401(k) cap, the IRA deduction, the $1,070 charitable deduction and the refund exclusion. Developer adjudication (2026-09-22): the judge (claude-opus-5-5) returned llm_error; adjudicated reference_engine_defect (taxable_income_or_deductions). The frozen reference is 106,505.90; the corrected value is 107,198.34. PolicyEngine deducts traditional IRA contributions without the active-participant phase-out. Reference is an engine defect; output excluded from scoring (26 U.S.C. 219(g); IRS Notice 2025-67 (2026 ranges))." +us,scenario_005,federal_income_tax_before_refundable_credits,51,reference_engine_defect,taxable_income_or_deductions,False,"The reference AGI of $536,764.52 (taxable income $503,494.75 plus $33,269.77 of deductions) equals pre-IRA income of $538,928 ($388,350 + $65,936 + $87,642 − $3,000) minus the full $2,164 traditional IRA deduction. That contradicts IRC §219(g): both spouses make 401(k) elective deferrals, so they are active participants, and the 2026 MFJ phase-out of $129,000–$149,000 reduces the deduction to $0 at this MAGI. PolicyEngine does not apply the active-participant phase-out, which understates tax by about $692.","PolicyEngine taxes 2026 under OBBBA's permanent TCJA structure. The frozen reference uses $536,764 of AGI, with $41,650 of pro rata traditional 401(k) deferrals, no state-refund income and a defective $2,164 IRA deduction. Its $32,200 standard deduction plus $1,070 non-itemizer cash charitable deduction leave $503,494.75 taxable. Ordinary brackets apply to $425,574.75 after removing qualified dividends, producing $89,095.92 of ordinary tax, plus $11,688 on $77,920 of qualified dividends and $5,721.98 NIIT. The policyengine-us 2.60.0 engine applies the IRA phase-out and includes the refund, giving the rechecked $108,525.58. The output remains excluded; the record leaves refund taxation, excess-deferral allocation and NIIT inclusion unresolved. Other model errors include TCJA-sunset assumptions, invented mortgage interest, subtracting employer premiums from wages and omitting the cash charitable deduction. Developer adjudication (2026-09-22): the judge (claude-opus-5-5) returned llm_error; adjudicated reference_engine_defect (taxable_income_or_deductions). The frozen reference is 106,505.90; the recorded correction is 107,198.34 under the refund-excluded reading. The frozen engine omitted the IRA active-participant phase-out. The policyengine-us 2.60.0 engine applies that phase-out and includes the refund, giving 108,525.58. The output remains excluded because refund taxation, excess-deferral allocation and NIIT inclusion remain unresolved. Reference is an engine defect; output excluded from scoring (26 U.S.C. 219(g); IRS Notice 2025-67 (2026 ranges))." us,scenario_005,federal_refundable_credits,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_005,payroll_tax,46,llm_error,state_local_rule,False,,"The federal employee FICA components are simple: Social Security is 6.2% × ($180,000 + $184,500 2026 cap) = $22,599, Medicare is 1.45% × $430,000 = $6,235, and the Additional Medicare Tax is 0.9% × ($430,000 − $250,000 MFJ) = $1,620. Together they come to $30,454. The step that separated the answers was California SDI. For 2026 the rate is 1.3% with no wage ceiling, which gives $5,590 and a total of $36,044. Most models dropped SDI, used the old 1.1% or 1.2% rate, or applied the repealed SDI wage cap. Some also used an outdated Social Security wage base, or subtracted employer-sponsored insurance premiums from the gross wages used for FICA and SDI." us,scenario_005,self_employment_tax,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. -us,scenario_005,state_income_tax_before_refundable_credits,50,llm_error,taxable_income_or_deductions,False,,"The reference uses federal AGI of $543,076, not $538,418. The couple's Roth plus traditional 401(k) deferrals exceed the combined elective-deferral limit, so about $4,658 of the traditional deferrals stays in wages. California then subtracts only the $4,148 SALT refund, giving CA AGI of $538,928.31. California itemized deductions are property tax, charity and unreimbursed employee expenses above the 2% floor; mortgage interest is excluded because none was listed. A 6% high-income cut reduces the total to $20,519.93, leaving taxable income of $518,408.38 and tax of $41,089.25, less a phased-down $114 exemption credit. Most models excluded all 401(k) deferrals, made up mortgage interest, skipped the employee-expense deduction or the 6% cut, or took exemption credits that were too large or zero." +us,scenario_005,state_income_tax_before_refundable_credits,51,llm_error,taxable_income_or_deductions,False,,"The engine starts from federal AGI of $543,076 and subtracts only the $4,147.68 SALT refund, giving CA AGI of $538,928.31. It then itemizes property tax ($17,280), charity ($2,573.53) and employee business expenses above the 2% floor ($2,986.30), less a $2,319.90 high-income cutback. That leaves $20,519.93: there is no mortgage interest because none is listed, no SALT cap, and no exclusion of employer premiums or IRA contributions. Taxable income of $518,408.38 has a top marginal rate of 9.3% and gives $41,089.25 of tax, minus a phased-down $114 exemption credit. Near misses mostly used CA AGI of $534,270 or lower, skipped the misc deduction or the cutback, or used larger exemption credits. Far misses deducted unlisted mortgage interest, taxed the exempt pension, used the standard deduction, or got the bracket arithmetic wrong." us,scenario_005,state_refundable_credits,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_007,federal_income_tax_before_refundable_credits,42,llm_error,taxable_income_or_deductions,False,,"The correct path has four steps. First, provisional income is $35,280 + $9,642.50 = $44,922.50; the $284 tax-exempt pension is not added. Second, taxable Social Security is the lesser of 85% of benefits ($16,392.25) and 0.85×($44,922.50−$34,000) + $4,500 = $13,784.12, so AGI is $49,064.12. Third, the 2026 single standard deduction under the OBBBA (which kept the TCJA structure permanently) is $16,100, giving taxable income of $32,964.12. Fourth, the 10% bracket ends at $12,400, so tax is $1,240 + 12%×$20,564.12 = $3,707.70, with no nonrefundable credits. The models missed in five ways: they used older or guessed 2026 deductions and brackets, applied TCJA-sunset rules (a personal exemption and a 15% bracket), took the 85% cap instead of the lesser-of formula, added the tax-exempt pension to provisional income, or left Social Security out of income altogether. Developer adjudication (2026-09-29): the judge (claude-opus-5-5) returned llm_error; adjudicated llm_error (taxable_income_or_deductions). The judge labeled seven models' rows reference_later_law because they applied the pre-TCJA rules scheduled to return in 2026 (a smaller standard deduction, a personal exemption and a 15% second bracket). The reference applies the permanent TCJA parameters of P.L. 119-21, enacted July 4, 2025, before the July 3, 2026 reference freeze, and the benchmark scores law published before the freeze; the rows are model errors." us,scenario_007,federal_refundable_credits,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_007,head_medicare_eligible,23,prompt_ambiguity,age_disability,False,,"The head is 56, so the age-65 pathway is closed. Disability-based Medicare requires 24 months of SSDI entitlement (or ESRD/ALS). PolicyEngine tracks this with a months-receiving-SSDI input that is unlisted here, so it defaults to 0, and no disability or ESRD flag is set. Every model treated a positive Social Security disability income amount as proof of Medicare entitlement, and several assumed the 24-month waiting period was met. The prompt only says facts are constant within the tax year, which does not establish 24 prior months of receipt, so the head is not Medicare eligible. Developer adjudication (2026-09-05): the judge (claude-opus-5-5) returned llm_error; adjudicated prompt_ambiguity (age_disability). The output is removed from scoring for every model: its reference depends on an engine input the certified household data never carried and the prompt therefore never listed, and a careful reader could take the stated facts the other way. Recomputed with policyengine-us 1.755.4 (the version that produced the references) the reference moves from 0.0 to 1.0 under the alternative reading. Neither reading is established by the facts; rows that matched the frozen value leave the score along with rows that did not. Judge diagnoses are retained as description; the class prompt_ambiguity records that the reference, not the model, is indeterminate here. In law the under-65 route needs 24 months of SSDI entitlement; a year-round recipient has at least 12. The facts do not settle it." us,scenario_007,payroll_tax,2,llm_error,payroll_tax_base,False,,"Payroll tax applies to wages and other FICA-covered earned compensation, not to Social Security disability benefits or private pension income. The prompt specifies no wage or self-employment income and requires unlisted numeric inputs to be zero, so the employee payroll-tax base is zero and payroll tax is $0." us,scenario_007,self_employment_tax,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. -us,scenario_007,state_income_tax_before_refundable_credits,50,llm_error,state_local_rule,False,,"Idaho starts from federal AGI of $49,064.12. It subtracts both the $13,784.12 of taxable Social Security and the $2,080 of health insurance premiums the household paid, which gives Idaho AGI of $33,200. After the $16,100 standard deduction, Idaho taxable income is $17,100. Tax is 5.3% of the amount above the $4,811 zero-rate band, or $651.32, and the $10 permanent building fund tax is added for a total of $661.32. Most models correctly removed Social Security but missed the $2,080 health-premium subtraction, the zero-rate band, or the $10 building fund tax. Other models used the old 5.695% or 5.8% rate, an out-of-date standard deduction, or no Social Security subtraction at all." -us,scenario_007,state_refundable_credits,39,llm_error,state_local_rule,False,,"The whole $155 comes from Idaho's Grocery Credit. It is refundable on the income tax return, has no income phaseout, and for tax year 2026 pays $155 per qualifying person following the 2025 legislative increase. The head was an Idaho resident for all 12 months and received no SNAP, so they qualified for every month and got the full $155. Wrong answers fell into two groups. One group used outdated credit amounts ($100, $120 or $140). The other gave $0 by wrongly treating the credit as nonrefundable, income-limited or repealed, or by ignoring it." +us,scenario_007,state_income_tax_before_refundable_credits,51,llm_error,taxable_income_or_deductions,False,,"The Idaho calculation has five steps: start from federal AGI ($49,064.12), subtract the $13,784.12 of taxable Social Security and the $2,080 Idaho health insurance premium subtraction to reach Idaho AGI of $33,200, take the $16,100 conforming standard deduction to reach $17,100 of taxable income, apply 5.3% only above the $4,811 zero-rate amount ($651.32), then add the $10 permanent building fund tax. Many models used $19,180 because they skipped the $2,080 health premium subtraction. Many also taxed every dollar at a flat rate with no zero bracket, used the outdated 5.695% or 5.8% rates, or left out the $10 PBF. A smaller group never subtracted Social Security, or wrongly zeroed out the tax by applying a retirement exclusion this 56-year-old with a private pension does not qualify for." +us,scenario_007,state_refundable_credits,40,llm_error,state_local_rule,False,,"The only refundable Idaho credit here is the Idaho Grocery Credit. Under the 2025 Idaho legislation, it is $155 per person for an individual under 65 starting in tax year 2025. The credit has no income phase-out, and the head does not get SNAP, so all 12 months qualify. That gives the full $155. Wrong answers fall into two groups. One group used outdated per-person amounts: $120 (the 2023–2024 amount), $100 (the pre-2023 amount) or $140 (the old senior amount, or a guessed inflation adjustment). The other group set the credit to $0, either by calling it nonrefundable, inventing an income phase-out, or saying Idaho has no such credit." us,scenario_008,child1_chip_eligible,9,llm_error,health_coverage,False,,"CHIP is a residual program: it covers children who do NOT qualify for Medicaid, so its income band has a floor at the state's children's Medicaid limit, not just a ~350% FPL ceiling. With household income of about $30,915 for a family of eight — roughly 54% of FPL — the 17-year-old clears New Jersey's Medicaid test in the OLDER_CHILD category, and that Medicaid eligibility forecloses CHIP. All nine models tested only the upper CHIP ceiling and read very low income as evidence for CHIP, when low income is exactly what routes the child to Medicaid instead." us,scenario_008,child1_medicaid_eligible,1,llm_error,categorical_eligibility,False,,"A 17-year-old tax-unit dependent falls within New Jersey's OLDER_CHILD Medicaid category. The household's MAGI is 0.55 times FPL, below the category's income threshold, so the child is eligible without any additional eligibility trigger." us,scenario_008,child1_wic_eligible,2,llm_error,categorical_eligibility,False,,WIC child eligibility is restricted to infants and children younger than age five; a 17-year-old is categorically ineligible regardless of household income. Both models incorrectly treated age 17 as within the WIC child age range. @@ -60,21 +60,21 @@ us,scenario_008,child6_early_head_start_eligible,1,llm_error,categorical_eligibi us,scenario_008,child6_head_start_eligible,1,llm_error,categorical_eligibility,False,,"Head Start requires both preschool-age categorical eligibility and satisfaction of the program's income or another qualifying eligibility pathway. Child 6 is age 1 and therefore belongs in the Early Head Start age category, not the preschool-age Head Start category; the household also exceeds the applicable income cutoff." us,scenario_008,child6_medicaid_eligible,1,llm_error,categorical_eligibility,False,,"New Jersey Medicaid applies a YOUNG_CHILD eligibility pathway to the 1-year-old dependent. At a MAGI income level of 0.55 times FPL, the child satisfies that category's income test and is eligible without any additional benchmark-triggering fact." us,scenario_008,federal_income_tax_before_refundable_credits,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. -us,scenario_008,federal_refundable_credits,45,llm_error,thresholds_rates,False,,"The reference is the full 2026 three-or-more-child EITC of $8,231 plus the refundable CTC of $4,202.61. The household gets the full EITC because AGI of about $30,632 is below the 2026 MFJ phase-out start. The CTC piece is 15% × (earned income − $2,500). Earned income is $30,517.41: $26,800 in wages plus $4,000 of SE income minus the $282.59 deductible half of SE tax. Only the five children under 17 count, but the earned-income limit binds well below the $1,700-per-child cap. There is no AOTC because no qualified expenses are listed, and taxable income of zero means none of the CTC is used as a nonrefundable credit. Models missed for three main reasons: they used the wrong EITC maximum or applied a phase-out that does not bind, they measured SE earned income as gross $4,000 or as 0.9235 × $4,000 instead of $4,000 minus half of SE tax, or they used the old $3,000 ACTC threshold instead of $2,500." +us,scenario_008,federal_refundable_credits,46,llm_error,credit_phaseout,False,,"The reference is the full 2026 three-or-more-child EITC maximum of $8,231 plus a refundable CTC of $4,202.61. The EITC gets no phase-out because AGI is about $30,632, which is below the 2026 MFJ phase-out start. The refundable CTC is 15% × (earned income − $2,500). Earned income is $30,517.41: $26,800 wages + $4,000 SE income − $282.59, which is half of the SE tax. The $1,700 × 5 cap is not binding, and there is no AOTC because qualified education expenses are $0. Most models missed in one of four ways: they applied an EITC phase-out that does not apply here or used a stale or inflated EITC maximum; they measured earned income as gross $30,800 or as wages + SE × 0.9235 = $30,494 instead of wages + SE minus half the SE tax; they used the pre-TCJA $3,000 ACTC threshold; or they added a refundable AOTC even though no expenses were listed." us,scenario_008,free_school_meals_eligible,1,llm_error,categorical_eligibility,False,,"Free school meals do not require an explicitly listed direct-certification indicator in the household inputs. The household qualifies through both routes established by the computation: its school-meal income is 55% of the federal poverty guideline, below the 130% free-tier threshold, and all household members are SNAP-eligible, which supplies categorical eligibility." us,scenario_008,head_medicaid_eligible,6,llm_error,categorical_eligibility,False,,"New Jersey expanded Medicaid under the ACA. Any non-elderly adult with household MAGI at or below 138% FPL qualifies in the ADULT category, with no disability requirement. This household has 8 members. Its MAGI is about $30.8k: $26,800 in wages, plus $4,000 in self-employment income minus half of SE tax, plus $115 in interest. That works out to 0.55× FPL, well under the 138% limit, so the 42-year-old head is eligible. Every model answered No for one of three reasons: it assumed non-disabled adults are categorically excluded, it misjudged where the income falls against the threshold, or it made up an exclusion rule." us,scenario_008,head_wic_eligible,1,llm_error,categorical_eligibility,False,,"WIC categorical eligibility is determined person by person, not conferred on every household member by the presence of an eligible infant or young child. The 42-year-old Head is not pregnant, postpartum, or breastfeeding and is not an infant or child under age 5, so satisfying the household income limit does not make the Head eligible." us,scenario_008,local_income_tax,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. -us,scenario_008,payroll_tax,48,llm_error,state_local_rule,False,,"Federal FICA on the spouse's $26,800 of wages is $2,050.20 ($1,661.60 Social Security plus $388.60 Medicare). The question explicitly counts mandatory employee state payroll taxes, and New Jersey charges four employee contributions, each on the full $26,800 because it is under the wage caps: TDI at 0.19% ($50.92), FLI at 0.23% ($61.64), UI at 0.3825% ($102.51), and the workforce/supplemental fund at 0.0425% ($11.39). Together these come to 0.845%, or $226.46. Most models stopped at the $2,050.20 FICA figure. The models that did add New Jersey contributions used wrong 2026 TDI/FLI rates (zero, 2023–2024-era rates, or 2025's 0.23%/0.33%) or left out one or more of the four pieces." +us,scenario_008,payroll_tax,49,llm_error,state_local_rule,False,,"Federal employee FICA is 7.65% of the spouse's $26,800 wages, or $2,050.20, and most models got it right. gpt-5.4-nano's total of $1,525 falls below even that amount, gpt-5.4-mini computed FICA correctly but then reported an unsupported $4,097, and glm-5.2 and kimi-k2.6 returned no answer. The answers split on New Jersey's mandatory employee contributions, which total $226.46 at the 2026 worker rates: TDI 0.19% ($50.92), FLI 0.23% ($61.64), UI 0.3825% ($102.51) and Workforce/SWF 0.0425% ($11.39), all applied to $26,800 of taxable wages. Most models left the NJ contributions out entirely. Others applied wrong or outdated NJ rates: a 0% TDI rate, a 0.09% FLI rate, or the 2025 rates of 0.23% TDI and 0.33% FLI. Some also dropped the UI or workforce components, which pushed the total below $2,276.66. Models that used the 2025 TDI and FLI rates or another inflated combined rate landed above it." us,scenario_008,reduced_price_school_meals_eligible,1,llm_error,categorical_eligibility,False,,"Reduced-price eligibility is a mutually exclusive lower tier, not a generic indicator that income is below the 185% FPL ceiling. This household is at 55% of the federal poverty guideline and also meets categorical eligibility, so it receives the superior free-meals tier and reduced_price_school_meals_eligible equals 0." us,scenario_008,self_employment_tax,4,llm_error,payroll_tax_base,False,,"Self-employment tax is 15.3% of 92.35% of the $4,000 net self-employment income: $4,000 × 0.9235 × 0.153 = $565.18. The deduction for one-half of self-employment tax is an income-tax deduction and does not reduce the self-employment tax liability itself." -us,scenario_008,snap,49,llm_error,thresholds_rates,False,,"The benefit is a simple monthly chain. Gross income is $2,576.25. Subtract the $299 standard deduction for households of six or more and the 20% earned income deduction of $513.33, which gives $1,763.92; this rounds to $1,764 of net income. There is no excess shelter deduction, because $579 of rent is below half of net income, and there is no medical deduction. Thirty percent of $1,764 is $529.20, which rounds up to a $530 contribution. Subtracting that from the $1,789 FY2026 maximum allotment for 8 people gives $1,259 a month, or $15,108 a year. Most models used stale or invented values for the maximum allotment or standard deduction, or skipped the rounding of net income and the contribution. Others wrongly applied an asset test that New Jersey waives through broad-based categorical eligibility (BBCE), or invented shelter or utility deductions." +us,scenario_008,snap,50,llm_error,thresholds_rates,False,,"This is a plain SNAP calculation for an 8-person household. Gross income is $2,576.25 a month. Subtract the FY2026 6+ person standard deduction of $299 and the 20% earned income deduction of $513.33 to get $1,763.92, which rounds to $1,764. There is no shelter deduction because the $579 rent is below half of net income, no medical deduction because $25/month of OTC costs is under the $35 threshold, and no asset test because NJ grants categorical eligibility through TANF non-cash benefits. Thirty percent of $1,764 is $529.20, which rounds up to a $530 contribution, so the benefit is $1,789 − $530 = $1,259 a month. Most models went wrong in one of four ways: they used old (FY2025) or invented maximum allotments and standard deductions, made up shelter or medical deductions, applied an asset test that categorical eligibility removes, or skipped SNAP's rounding of net income and the contribution." us,scenario_008,spouse_medicaid_eligible,3,llm_error,categorical_eligibility,False,,"New Jersey adopted the ACA adult expansion, so a non-elderly adult 19-64 who is not a tax-unit dependent qualifies on the MAGI pathway at or below 138% FPL, with no categorical hook, no asset test, and no benefit-receipt disqualifier. The test compares household MAGI to the FPL for the full household size: roughly $30,900 of wages, self-employment income and interest against the eight-person FPL is 0.55 x FPL, less than half the 1.38 limit. Housing assistance is excluded from MAGI and the $69,500 in bank accounts is irrelevant because MAGI categories carry no resource test. Each wrong answer either skipped this income test entirely or overrode it with a disqualifier that does not exist." us,scenario_008,spouse_medicare_eligible,6,llm_error,age_disability,False,,"Medicare eligibility here turns on a single age test: the person must be 65 or older, and the Spouse is 41. The trap is the `is_disabled` flag: every wrong model converted it into a disability-based Medicare pathway, but real-world under-65 Medicare entitlement runs through 24 months of SSDI cash benefits (or ESRD/ALS), none of which is present — the household reports no Social Security disability income, and the prompt directs that unlisted income and status inputs be treated as 0/false. A disability flag alone establishes neither SSDI entitlement nor the 24-month qualifying period, so it cannot produce Medicare eligibility for a 41-year-old." us,scenario_008,spouse_wic_eligible,4,llm_error,categorical_eligibility,False,,"WIC eligibility is person-specific: an adult must be pregnant, breastfeeding, or within the applicable postpartum period, while infants and children qualify only through their own age category. Low household income and the presence of a young child do not make the child's mother or caretaker independently eligible." us,scenario_008,ssi,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_008,state_income_tax_before_refundable_credits,44,llm_error,taxable_income_or_deductions,False,,"The correct NJ calculation is gross income of $30,915 minus exactly $12,000 in exemptions: $1,000 for each spouse, $1,500 for each of the 6 dependents, and one $1,000 blind-or-disabled exemption for the spouse, even though the spouse is both blind and disabled. That leaves $18,915 of taxable income, all in the 1.4% bracket, for $264.81. Nothing else reduces this figure. The 18%-of-rent property-tax deduction is not taken, OTC health expenses produce no medical deduction, and the $50 tenant property tax credit and NJ child tax credit are refundable, so they sit outside this output. Models missed the answer in four main ways: they counted the blind and disabled exemptions twice, used the wrong exemption amounts, took deductions the reference does not allow, or subtracted refundable credits." -us,scenario_008,state_refundable_credits,50,llm_error,state_local_rule,False,,"The reference has three NJ refundable credits. The NJ EITC is $3,292.40: 40% of the full $8,231 federal 3+-child EITC, because AGI of about $30,632 is below the 2026 MFJ phase-out start. The NJ child tax credit is $2,500: $1,250 for each of the two children aged 5 and 1, under the schedule NJ enacted June 30, 2026. That schedule applies the lowest NJ taxable-income tier, and NJ taxable income is well under $30,000 after the personal, dependent and blind/disabled exemptions. A $50 renter property tax credit is added, based on the listed $6,949 rent. Even a model that applied pre-June-2026 law perfectly would land at $5,342.40, so the newly enacted CTC schedule is the shared trap. Most models also made their own errors: understating or overstating the EITC, using the gross-income CTC tier, skipping the $50 credit, or claiming NJ has no refundable credits. Developer adjudication (2026-09-29): the judge (claude-opus-5-5) returned reference_later_law; adjudicated llm_error (state_local_rule). The judge labeled the case, and the rows of claude-opus-5.5 and gpt-6.1-sol, reference_later_law because those models applied New Jersey's pre-2026 child tax credit schedule. The reference applies P.L.2026, c.26, approved June 30, 2026, before the July 3, 2026 reference freeze, and the benchmark scores law published before the freeze; the rows are model errors." +us,scenario_008,state_refundable_credits,51,llm_error,state_local_rule,False,,"The reference is the sum of three NJ credits. The first is the NJ EITC: 40% of the full $8,231 federal 3+-child maximum, or $3,292.40, because earned income of about $30,500 sits below the MFJ phase-out start. The second is the NJ Child Tax Credit for the two children aged 5 and 1 under the schedule enacted June 30, 2026: $1,250 each, or $2,500, at NJ taxable income well under $30,000 after exemptions. The third is the $50 renter property tax credit. Even the closest models used the earlier $1,000-per-child CTC schedule. Many also chose the CTC tier from gross income (the $30k–$40k, $800 tier) instead of NJ taxable income, left out the $50 property tax credit, phased down or misstated the federal EITC maximum, or wrongly claimed NJ has no refundable credits. Developer adjudication (2026-09-29): the judge (claude-opus-5-5) returned reference_later_law; adjudicated llm_error (state_local_rule). The judge labeled the case, and the rows of claude-opus-5.5 and gpt-6.1-sol, reference_later_law because those models applied New Jersey's pre-2026 child tax credit schedule. The reference applies P.L.2026, c.26, approved June 30, 2026, before the July 3, 2026 reference freeze, and the benchmark scores law published before the freeze; the rows are model errors." us,scenario_008,tanf,1,llm_error,thresholds_rates,False,,"New Jersey's WorkFirst NJ TANF is not a residual top-up: it is gated on countable income falling below the family-size eligibility standard tied to the maximum grant (roughly $770/month for a household of eight) and on countable resources at or below the $2,000 limit. This household's $26,800 in wages plus $4,000 of self-employment income is about $2,576/month, which clears the standard by a wide margin even after New Jersey's 50% earned-income disregard, and the $69,500 bank balance independently fails the resource test. Six children plus a blind and disabled spouse make the household read as categorically needy, which is the trap; family size raises the grant schedule but nowhere near enough to admit income at this level. The grant is therefore $0." us,scenario_009,federal_income_tax_before_refundable_credits,36,llm_error,thresholds_rates,False,,"The correct AGI is $105,900. It is made up of $60,000 in gross wages, counted in full because the listed employer-sponsored insurance premiums are not subtracted from wages, plus $20,400 of pension income and $25,500 of Social Security, which is 85% of $30,000. Since OBBBA made TCJA permanent, 2026 uses the $32,200 MFJ standard deduction, with no personal exemptions, and the 10% bracket ending at $24,800. That gives tax of $2,480 + 12% × $48,900 = $8,348. Most models got AGI right but then went wrong in one of four ways: they used guessed or 2025 pre-OBBBA deduction and bracket values, assumed the TCJA sunset (exemptions and a 15% bracket), subtracted the ESI premiums from wages, or submitted a number that contradicted their own correct work. Developer adjudication (2026-10-14): the judge (claude-opus-5-5) returned llm_error; adjudicated llm_error (thresholds_rates). The judge labeled eight models' rows reference_later_law (deepseek-v4-pro-0813, deepseek-v4.1-flash, gemini-3.7-flash, gemini-4-argon, grok-4.5, grok-4.6, grok-4.7 and grok-build-0.1) because they applied the pre-TCJA rules scheduled to return in 2026 (a smaller standard deduction, personal exemptions and a 15% second bracket). The reference applies the permanent TCJA parameters of P.L. 119-21, enacted July 4, 2025, before the July 3, 2026 reference freeze, and the benchmark scores law published before the freeze; the rows are model errors, as the 2026-09-29 wave decided for the same rule in scenario_007's federal income tax." us,scenario_009,free_school_meals_eligible,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. @@ -92,14 +92,14 @@ us,scenario_012,child1_head_start_eligible,1,parse_contract_failure,other,False, us,scenario_012,child1_medicaid_eligible,1,llm_error,categorical_eligibility,False,,"Mississippi evaluates a 10-year-old dependent through the Medicaid older-child MAGI category. Household MAGI is 0.81 times FPL, below the applicable eligibility threshold, so the category and income tests produce eligibility." us,scenario_012,child1_wic_eligible,4,llm_error,age_disability,False,,"To get WIC, a person must fit a category: pregnant, postpartum or breastfeeding woman, infant, or child under 5. In federal rules, the child category ends at the 5th birthday. Child 1 is 10, so the child fails the categorical test no matter how low the household income is, which makes child1_wic_eligible No. Every wrong model let low income decide the answer, or used the wrong age cap, or wrote that the child failed but still submitted 1." us,scenario_012,federal_income_tax_before_refundable_credits,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. -us,scenario_012,federal_refundable_credits,40,llm_error,thresholds_rates,False,,"This joint-filing household has one qualifying child and $22,000 of earnings. That income is past the end of the one-child EITC phase-in ($13,020 × 34%) and below the joint-filer phase-out start, so the EITC is the full 2026 maximum of $4,427. Taxable income is zero, so the OBBBA $2,200 CTC comes back entirely as the refundable ACTC, capped at $1,700 for 2026 (15% × ($22,000 − $2,500) = $2,925 is above the cap). The wrong answers fall into five groups: using the 2025 EITC maximum ($4,328) or another made-up maximum; applying TCJA-sunset ACTC rules ($1,000 cap, $3,000 floor); using the wrong refundable cap ($1,800, $2,000 or $2,200); counting the unborn child or the pregnant spouse as a qualifying child; or wrongly putting the household in the EITC phase-out or ruling it ineligible." +us,scenario_012,federal_refundable_credits,41,llm_error,thresholds_rates,False,,"The couple files jointly with one qualifying child (age 10) and $22,000 of earned income, which equals AGI. Two credits apply. The first is the 2026 one-child EITC maximum of $4,427 (34% × $13,020). The full amount is paid because $22,000 is past the end of the phase-in and below the MFJ phase-out start. The second is the refundable ACTC. Under OBBBA the 2026 CTC is $2,200, but the refundable part is capped at $1,700. 15% × ($22,000 − $2,500) = $2,925 exceeds that cap, so the ACTC is $1,700. Most models went wrong in one of these ways: using the 2025 EITC maximum ($4,328), guessing a 2026 EITC figure that was off, assuming the TCJA expired and the old $1,000 ACTC applies, using the wrong ACTC cap ($1,800, $2,000 or $2,200), or counting the unborn child or the spouse as qualifying children." us,scenario_012,free_school_meals_eligible,3,llm_error,categorical_eligibility,False,,"This three-person Mississippi household has $22,000 in wages, which is 81% of the federal poverty guideline. That is far below the 130% free-meal cutoff. The household also receives about $407.90 a month in SNAP, which makes the 10-year-old categorically eligible for free meals, and PolicyEngine treats a 10-year-old as enrolled in K-12. So the engine puts the household in the FREE tier. The wrong answers came from three different errors: one model never ran the income or SNAP test, one treated the child's school enrollment as an unlisted input set to false, and one wrongly claimed income was above 130% of the poverty guideline." us,scenario_012,head_medicaid_eligible,6,llm_error,categorical_eligibility,False,,"Mississippi Medicaid eligibility for a nondisabled 40-year-old adult requires qualification through a defined categorical pathway; income below 138% FPL does not independently establish eligibility. The head’s MAGI is 0.81 FPL, but the Medicaid category is NONE because the head satisfies none of Mississippi’s available pathways." us,scenario_012,head_wic_eligible,2,llm_error,categorical_eligibility,False,,"WIC categorical eligibility is determined person by person, not extended to every member of a household containing a pregnant participant. The pregnant spouse satisfies the categorical requirement, but the 40-year-old head is neither pregnant, postpartum, breastfeeding, an infant, nor a child under age five, so the head is not WIC-eligible despite household income below the limit." us,scenario_012,local_income_tax,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_012,payroll_tax,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_012,reduced_price_school_meals_eligible,2,llm_error,categorical_eligibility,False,,"Reduced-price eligibility is mutually exclusive with the superior free-meals tier in this output. At a school-meal FPG ratio of 0.81 and with categorical eligibility, the household is classified as FREE, so it receives no reduced-price support." -us,scenario_012,snap,49,llm_error,taxable_income_or_deductions,False,,"The SNAP unit has three people; an unborn child does not count as a member. Net income is $1,833.33 minus the $209 FY2026 standard deduction and the $366.67 earned-income deduction, which rounds to $1,258. Under the 2026 rule, a household with no elderly or disabled member does not get a utility allowance just because it received the $411 energy subsidy. That leaves $450 of rent against half of net income ($629), so there is no excess shelter deduction. The 30% contribution rounds up to $378, giving a benefit of $785 − $378 = $407 a month, or $4,884 a year. Most models went wrong in one of four ways: they applied a LIHEAP-triggered SUA and claimed a shelter deduction; they counted the unborn child as a fourth member; they used FY2025 standard deduction or maximum allotment figures; or they did not round the contribution up, which produced $407.70 or $408 instead of $407." +us,scenario_012,snap,50,llm_error,taxable_income_or_deductions,False,,"The correct calculation uses only two deductions: the FY2026 $209 standard deduction and the 20% earned income deduction. That leaves net income of $1,258. The $450 rent is below half of that, and the household gets no utility allowance because it reports no heating, cooling or other utility expense and the engine does not read the $411 energy subsidy when it sets the allowance, so there is no excess shelter deduction. The 30% expected contribution is rounded up to $378, and $785 − $378 = $407 a month. Most models went wrong in one of three ways: they added an SUA because of the energy subsidy, they counted the unborn child as a fourth member, or they used FY2025 parameters ($768/$204) or skipped the rounding (giving $407.70 → $4,892)." us,scenario_012,spouse_chip_eligible,7,llm_error,categorical_eligibility,False,,"CHIP eligibility requires the person not already qualify for Medicaid. At age 18, the spouse is Medicaid-eligible under Mississippi's OLDER_CHILD category, so that Medicaid eligibility precludes CHIP regardless of pregnancy status or how far household income falls below a CHIP-related threshold." us,scenario_012,spouse_medicaid_eligible,1,llm_error,categorical_eligibility,False,,"Mississippi Medicaid applies an OLDER_CHILD eligibility pathway to the 18-year-old spouse. The spouse's MAGI of 0.67 times FPL is below the applicable income threshold, so this category produces eligibility despite the spouse not being a tax-unit dependent." us,scenario_012,spouse_wic_eligible,1,llm_error,categorical_eligibility,False,,"WIC covers pregnant individuals who satisfy the program's income test. The spouse is pregnant, and the household's approximately $22,000 annual income is below the applicable 185% federal-poverty income limit, so the spouse meets both categorical and financial eligibility requirements." @@ -107,20 +107,20 @@ us,scenario_012,ssi,1,parse_contract_failure,missing_output,False,,All wrong res us,scenario_012,state_income_tax_before_refundable_credits,10,llm_error,thresholds_rates,False,,"Mississippi does not apply a single rate to every dollar of taxable income. The first $10,000 of taxable income is taxed at 0%, and the 2026 rate of 4% applies only to the amount above $10,000. On a joint return, $22,000 minus the $4,600 MFJ standard deduction, the $12,000 MFJ exemption and the $1,500 dependent exemption leaves $3,900 of taxable income, which falls entirely in the 0% band, so the tax is $0. That $0 joint result is lower than the $118 from the individual (combined-separate) computation, so it is the one used. Every model either taxed its taxable income from the first dollar or got the deductions and exemptions wrong, and none applied the $10,000 zero-rate band." us,scenario_013,federal_income_tax_before_refundable_credits,1,llm_error,taxable_income_or_deductions,False,,"The trap is the Social Security provisional-income test: half of the $23,736 benefit ($11,868) plus the $6,720 pension, $16 of dividends and $72 of capital gain gives provisional income of $18,676, below the $25,000 first base amount for a single filer, so none of the Social Security is includible. AGI is therefore $6,808, which is under the single standard deduction before any age-65 additional amount or the OBBBA senior deduction is even reached, leaving taxable income and tax of $0. A second, independent guardrail is that federal income tax before refundable credits is floored at zero — nonrefundable credits can only zero out liability, never drive it negative." us,scenario_013,head_medicaid_eligible,3,llm_error,age_disability,False,,"The head is 80, so the 138% FPL MAGI adult expansion group (ages 19-64) is closed to them. The only route left is the aged/blind/disabled pathway, which counts Social Security in full. Social Security of $23,736 plus the $6,720 pension and $88 of investment income comes to about $30,544, or 1.91x FPL. That is far above the SSI benefit rate and the 100% FPL aged/disabled standard, and with SSI at 0 there is no SSI-linked eligibility either, so the engine returns category NONE. All three models answered Yes. One asserted eligibility without testing income, one excluded most of the Social Security, and one used AGI, which leaves out the nontaxable Social Security." -us,scenario_013,snap,50,llm_error,categorical_eligibility,False,,"From March 2026, Arizona's expanded categorical eligibility covers households with gross income up to 200% of the poverty guideline: $2,608.33 a month, rising to $2,660 from October. This household's gross income is $2,539.33 a month, so it qualifies and is treated as passing the net income and asset tests. A categorically eligible one-person household gets the $24 minimum benefit even when the regular formula ($298 minus 30% of net income) comes out at zero, so it receives $24 a month for March through December, $240 in total. Every model either applied only the regular net income and asset tests, used a 185% limit or too low a 200% figure, or stopped at the zero formula result without applying the minimum benefit." +us,scenario_013,snap,51,llm_error,categorical_eligibility,False,,"The trap is Arizona's broad-based categorical eligibility (BBCE). From March 2026 it covers households with gross income up to 200% of the poverty guideline ($2,608.33 a month, then $2,660 from October). This household's countable gross income is $2,539.33 a month, which counts Social Security, pension and dividends but not the capital gains. Because it is under that limit, the household is treated as meeting the net income and asset tests. The $298 maximum less 30% of net income comes out negative, but an eligible one-person household gets the $24 minimum allotment. Ten months at $24 gives $240. Every model stopped at the regular asset test, the net income test or the benefit formula and answered $0, missing the BBCE route and the minimum benefit." us,scenario_013,state_income_tax_before_refundable_credits,1,llm_error,taxable_income_or_deductions,False,,"Arizona’s standard deduction eliminates the remaining taxable income after excluding Social Security, so applying the 2.5% rate directly to gross dividends and capital gains is incorrect. The resulting Arizona income tax before refundable credits is zero." -us,scenario_013,state_refundable_credits,40,llm_error,categorical_eligibility,False,,"Arizona's Credit for Increased Excise Taxes (A.R.S. §43-1072.01) is refundable and pays $25 for the filer and $25 for each dependent, up to $100. A single filer qualifies if federal AGI is at or below $12,500. It does not require earned income, dependents, tax liability, rent or property tax. This filer's Social Security is not taxable federally, so federal AGI is only $6,736 and the full $25 applies. Most models never applied this credit and wrongly said Arizona's refundable credits need dependents, earnings or property tax. A few found the credit but used the wrong income limit, counted income the wrong way, or counted age and disability exemptions." +us,scenario_013,state_refundable_credits,41,llm_error,state_local_rule,False,,"Arizona's Increased Excise Tax Credit (A.R.S. §43-1072.01) is a refundable credit of $25 for each taxpayer and dependent, capped at $100. A single filer qualifies when federal AGI is at or below $12,500. The credit does not require earned income, dependents, rent, property tax, or any tax liability. This head's AGI is $6,808 because Social Security is untaxed at this income level, so they qualify for $25 as a one-person tax unit. Almost every model either did not know this credit exists, mixed it up with the property tax credit, family credit, or EITC, or used the wrong income test or per-person amount." us,scenario_014,federal_income_tax_before_refundable_credits,37,llm_error,thresholds_rates,False,,"The reference counts only the spouse's $88,927.65 in wages as income, because all VA benefits are excluded and the employer-sponsored insurance premium input does not reduce the listed gross wages. It then applies the 2026 OBBBA married-filing-jointly parameters: a $32,200 standard deduction, 10% up to $24,800 and 12% up to $100,800. That gives taxable income of $56,727.65 and tax of $2,480 + 12% × $31,927.65 = $6,311.32, with no nonrefundable credits because there are no dependents. The wrong answers come from four mistakes: assuming the TCJA sunset (personal exemptions and a 15% bracket), using stale 2025 or guessed deduction and bracket figures, subtracting the $14,717 ESI premium from wages, and submitting a final number that differs from the model's own correct or nearly correct arithmetic." us,scenario_014,federal_refundable_credits,2,llm_error,categorical_eligibility,False,,"The tax unit is a married couple with no dependents, so the refundable Child Tax Credit cannot apply because there is no qualifying child. The childless EITC phases out completely at roughly $26,000 of earned income/AGI for joint filers in 2026, and the spouse's $88,928 in wages is far above that. Veterans benefits are nontaxable and do not create eligibility for any credit. There are also no education expenses (so no refundable AOTC) and no recovery rebate, so federal refundable credits are $0." us,scenario_014,head_medicaid_eligible,1,llm_error,taxable_income_or_deductions,False,,"Medicaid eligibility for the head uses household tax-unit MAGI rather than only the head's earned income. The household's MAGI is approximately $183,584, or 4.11 times FPL, exceeding every applicable West Virginia Medicaid income limit, and the head has no alternative categorical pathway." us,scenario_014,payroll_tax,16,llm_error,payroll_tax_base,False,,"Only the spouse has wages, so the correct answer is the 7.65% employee FICA rate applied to her full $88,928 gross wages: $5,513.51 Social Security plus $1,289.45 Medicare, or $6,802.96. The facts do not say she pays premiums through a salary-reduction (Section 125) plan, so the $14,717 in employer-sponsored insurance premiums does not come out of the FICA wage base. Veterans benefits are not wages, and West Virginia has no employee state payroll tax. The largest group of wrong answers (7 models) assumed a cafeteria plan that the facts never mention and taxed only $74,211. Most of the rest applied 7.65% to $88,928 and then invented an extra tax, made an arithmetic slip, or submitted a number different from their own total." -us,scenario_014,state_income_tax_before_refundable_credits,50,llm_error,thresholds_rates,False,,"WV taxable income is federal AGI of $88,927.65 minus two $2,000 personal exemptions, or $84,927.65. The spouse's gross wages are not reduced by the $14,717 in ESI premiums, WV has no standard deduction, and veterans benefits are excluded. The 2026 MFJ schedule cuts the 2025 rates by another 5%, to 2.11% / 2.81% / 3.16% / 4.22% / 4.58% on the $10k / $25k / $40k / $60k brackets: 211 + 421.50 + 474 + 844 + (24,927.65 × 4.58% = 1,141.69) = $3,092.19. Most models got the $84,928 base right but used the 2025 rates (2.22–4.82%, giving $3,255) or the 2023 rates (2.36–5.12%, giving $3,460). Others subtracted ESI premiums from AGI, made up standard deductions, or invented credits." +us,scenario_014,state_income_tax_before_refundable_credits,51,llm_error,thresholds_rates,False,,"West Virginia taxable income is federal AGI of $88,927.65 (the spouse's wages; veterans benefits are excluded, and the listed ESI premiums are not subtracted) minus two $2,000 personal exemptions, which gives $84,927.65. WV has no standard deduction. The 2026 MFJ schedule is 2.11% up to $10k, 2.81% to $25k, 3.16% to $40k, 4.22% to $60k and 4.58% above that, which yields 211 + 421.50 + 474 + 844 + 1,141.69 = $3,092.19 with no nonrefundable credits. Most models got the $84,928 base right but used the 2025 schedule (2.22%–4.82%, giving $3,255.03) or the 2024 schedule (2.36%–5.12%, giving $3,459.81). A second group subtracted the $14,717 ESI premium, invented standard deductions or phantom credits, or applied flat rates." us,scenario_015,federal_income_tax_before_refundable_credits,38,llm_error,thresholds_rates,False,,"The correct path is AGI of about $42,909: $45,000 wages, minus about $1,042 in traditional 401(k) deferrals, plus $2,000 interest, minus the $3,000 capital-loss cap, minus the $49 IRA deduction. Workers' comp is excluded, and child support, health premiums, and Roth contributions are not deductible. Subtracting the 2026 single standard deduction of $16,100 (OBBBA made the TCJA structure permanent) leaves taxable income of $26,809. Tax is 10% up to $12,400 and 12% above that, which gives $2,969 with no nonrefundable credits. Most models went wrong on the parameters: they used the 2024/2025 standard deduction and bracket thresholds ($14,600, $15,000, $15,400 or $15,750; $11,600, $11,925 or $12,150), or assumed the TCJA had expired, bringing back personal exemptions and a 15% bracket. Others subtracted health premiums, made up mortgage interest to itemize, invented credits, or made arithmetic errors after getting the right taxable income." us,scenario_015,federal_refundable_credits,2,llm_error,categorical_eligibility,False,,"The head files alone as a single adult with no qualifying children and earns $45,000 in wages, so no refundable credit applies. The refundable CTC/ACTC requires a qualifying child. The childless EITC phases out completely at roughly $19–20k of earned income/AGI in 2026. There are no education expenses, so the refundable AOTC is $0, and the Recovery Rebate and payroll tax credits are inactive in 2026. Any positive figure means the model either invented a child-based credit or applied the with-children EITC schedule." us,scenario_015,head_chip_eligible,1,parse_contract_failure,other,False,,"CHIP eligibility runs through categorical gates first: coverage is for children under 19 and, at state option, pregnant women, so a 36-year-old head never reaches the income test — PolicyEngine assigns chip_category = 3 (categorically ineligible) and is_chip_eligible = False. The ~$43,450 household income and Indiana's Hoosier Healthwise/CHIP income thresholds are irrelevant to a person who fails the age/pregnancy gate, and the separate Medicaid pathways also return NONE for a non-aged, childless adult at that income in a state whose adult expansion he clears on neither disability-SSI nor MAGI grounds. The single wrong answer stated this categorical rule correctly in prose and then emitted the opposite binary." us,scenario_015,head_medicaid_eligible,2,llm_error,categorical_eligibility,False,,"The head is a 36-year-old non-dependent adult with MAGI at 2.69x FPL. That is far above Indiana's 138% FPL expansion-adult limit, so the MAGI pathway fails. The head receives no SSI, and PolicyEngine's aged/blind/disabled pathway applies SSI-style income limits plus a small resource cap. Roughly $45,000 of earnings and about $585,000 in bank and stock assets fail both tests, so medicaid_category is NONE. Both models treated the disability flag by itself as qualifying, even though disability opens a pathway only when its income and asset tests are met, and PolicyEngine does not model a working-disabled buy-in with relaxed limits." us,scenario_015,head_medicare_eligible,4,llm_error,age_disability,False,,"A person under 65 becomes eligible for Medicare on disability grounds only after 24 months of entitlement to Social Security Disability Insurance, or through the ESRD or ALS pathways. Being disabled is not enough on its own. The head is 36, has no Social Security disability benefits, and has no ESRD or ALS status. That means they don't meet the age-65 test or any disability-entitlement pathway, so they are not Medicare eligible. All four models treated the bare 'is disabled' flag as automatic Medicare eligibility and skipped the SSDI-receipt requirement." -us,scenario_015,local_income_tax,50,prompt_ambiguity,state_local_rule,False,,"The prompt defines local_income_tax by naming only NYC income tax, Philadelphia wage tax, Kansas City earnings tax and St. Louis earnings tax, and it gives no county. PolicyEngine's local_income_tax also includes the Indiana county income tax. With no county listed, it assigns Adams County and applies the 1.6% rate to Indiana AGI of $41,909.38 (federal AGI of $42,909.38 minus the $1,000 exemption), giving $670.55. The prompt supports two readings. Under the first, the four named cities are an exhaustive list, so the answer is $0. Under the second, they are examples, so the Indiana county tax counts and the default county applies. Every model took the first reading. Two models also wrongly claimed that Indiana has no local income tax at all. Developer adjudication (2026-10-10): the judge (claude-opus-5-5) returned prompt_ambiguity; adjudicated prompt_ambiguity (state_local_rule). The prompt places the household in Indiana but states no county. Every Indiana county levies its own local income tax (IC 6-3.6), at rates that differ by county. policyengine-us 2.15.17 left county income tax out of local_income_tax, so the frozen reference was $0.00. From policyengine-us 2.23.1 (PolicyEngine/policyengine-us#9694, which standardized local income tax) the engine counts Indiana county income tax in local_income_tax, at the rate of the county it assigns a household with no stated county. The reference therefore depends on the household's county, which the prompt does not state. Reference depends on an unlisted input; output excluded from scoring (county of residence (Indiana county income tax))." +us,scenario_015,local_income_tax,51,prompt_ambiguity,state_local_rule,False,,"PolicyEngine's local_income_tax includes Indiana county income tax. The household gave no county, so the engine assigned Adams County and applied its 1.6% rate to Indiana AGI of $41,909.38. That AGI is federal AGI of $42,909.38 (after the $1,041.93 401(k) exclusion, the $3,000 capital-loss deduction and the $48.69 IRA deduction) minus the $1,000 Indiana exemption, which gives $670.55. The prompt's definition of the output lists only NYC, Philadelphia, Kansas City and St. Louis taxes. It can be read two ways: (1) the list is exhaustive, so Indiana county tax is out of scope and the answer is $0; or (2) the list gives examples ('where applicable') of local taxes in the output, which also covers Indiana county tax. The prompt also never names a county. Almost every model took reading (1), and a few wrongly claimed Indiana has no local income tax at all. Developer adjudication (2026-10-10): the judge (claude-opus-5-5) returned prompt_ambiguity; adjudicated prompt_ambiguity (state_local_rule). The prompt places the household in Indiana but states no county. Every Indiana county levies its own local income tax (IC 6-3.6), at rates that differ by county. policyengine-us 2.15.17 left county income tax out of local_income_tax, so the frozen reference was $0.00. From policyengine-us 2.23.1 (PolicyEngine/policyengine-us#9694, which standardized local income tax) the engine counts Indiana county income tax in local_income_tax, at the rate of the county it assigns a household with no stated county. The reference therefore depends on the household's county, which the prompt does not state. Reference depends on an unlisted input; output excluded from scoring (county of residence (Indiana county income tax))." us,scenario_015,payroll_tax,9,llm_error,payroll_tax_base,False,,"Employee FICA applies to the full $45,000 of gross wages: 6.2% Social Security ($2,790, well under the 2026 wage base) plus 1.45% Medicare ($652.50) gives $3,442.50. Indiana has no mandatory employee state payroll tax, and wages are far below the $200,000 Additional Medicare Tax threshold. The most common wrong move was shrinking the FICA base. Four models treated the listed $2,080 health insurance premiums as a Section 125 pre-tax salary reduction, and one subtracted the traditional 401(k) deferral, even though elective 401(k) deferrals stay subject to FICA. The rest reached or approached $3,442.50 and then broke the total with arithmetic slips or made-up add-ons." us,scenario_015,state_income_tax_before_refundable_credits,34,llm_error,thresholds_rates,False,,"Indiana tax here is federal AGI of $42,909.38 (wages minus the $1,042 traditional 401(k), plus $2,000 interest, minus the $3,000 capital-loss cap, minus the $49 IRA deduction; workers' compensation excluded), less the single $1,000 personal exemption, giving $41,909.38. That amount is taxed at Indiana's 2026 flat rate of 2.95%, which gives $1,236.33. Most models used the wrong 2026 rate (3.0%, 3.05%, 2.85%, 2.90%, 2.97%, 3.025%). Others made up deductions that do not apply: a disability exemption for a taxpayer under 65, a health-premium deduction, a child-support deduction, or a 'standard' deduction. A few started from the wrong AGI or from federal taxable income." us,scenario_015,state_refundable_credits,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. @@ -140,13 +140,13 @@ us,scenario_016,ssi,1,parse_contract_failure,missing_output,False,,All wrong res us,scenario_016,state_income_tax_before_refundable_credits,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_016,state_refundable_credits,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_016,tanf,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. -us,scenario_018,federal_income_tax_before_refundable_credits,41,llm_error,thresholds_rates,False,,"The reference is a simple OBBBA-era 2026 single-filer computation. AGI is $61,592.09 after the traditional 401(k), the traditional IRA and $50 of interest. Subtracting the $16,100 standard deduction leaves $45,492.09 of taxable income, taxed at 10% up to $12,400 and 12% above that, for $5,211.05; no nonrefundable credits apply. The wrong answers fall into three groups: (1) stale or invented brackets and standard deductions, including the TCJA-sunset regime with personal exemptions and a 15% bracket; (2) extra OBBBA deductions claimed without the required facts, namely the qualified overtime premium (FLSA non-exempt status is not given) and the car loan interest deduction (a qualifying new vehicle is not given); and (3) phantom credits or itemizing based on double-counted medical premiums." +us,scenario_018,federal_income_tax_before_refundable_credits,42,llm_error,taxable_income_or_deductions,False,,"The reference is a plain calculation. AGI is $61,592.09 (wages minus the traditional 401(k) and IRA contributions, plus $50 of interest). Subtracting the 2026 OBBBA standard deduction of $16,100 leaves taxable income of $45,492.09. Tax at 10% up to $12,400 and 12% above that is $5,211.05, with no OBBBA overtime or car-loan interest deduction, no itemizing, and no credits. The wrong answers fall into four groups: (1) models that added a $6,760 overtime deduction and/or a $1,625 car-loan interest deduction that the facts don't support (no FLSA overtime premium is listed, and the engine's overtime deduction counts only that premium; nothing says the vehicle qualifies); (2) models that used an old or guessed standard deduction or bracket edge, or assumed the TCJA expired; (3) models that itemized after counting the same $9,000 premium twice and including over-the-counter costs; (4) models whose arithmetic was inconsistent or who gave no answer." us,scenario_018,federal_refundable_credits,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_018,payroll_tax,7,llm_error,payroll_tax_base,False,,"Employee FICA applies to the full $68,005 of wages here: $4,216.31 of Social Security tax plus $986.07 of Medicare tax equals $5,202.38. The listed health-insurance premiums were not identified as employee pre-tax salary-reduction contributions, and Arizona's lack of a separate state payroll tax does not remove federal employee FICA." us,scenario_018,self_employment_tax,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_018,state_income_tax_before_refundable_credits,37,llm_error,taxable_income_or_deductions,False,,"Most models got Arizona AGI right at about $61,592 and knew the flat 2.5% rate. What separates them is the 2026 Arizona single standard deduction: it is $16,100, which is the $15,750 base set by HB 4168, indexed the same way as the federal basic standard deduction. That leaves taxable income of $45,492.09 and tax of $1,137.30. Most wrong answers used a stale or guessed deduction ($13,790–$15,750). Others added a personal exemption that does not exist, itemized medical costs above PolicyEngine's $10,637.30 itemized total, cut AGI by health premiums, used repealed progressive brackets, or submitted a number that contradicted their own arithmetic." us,scenario_018,state_refundable_credits,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. -us,scenario_020,federal_income_tax_before_refundable_credits,50,prompt_ambiguity,other,False,,"Texas has no state income tax, so an itemizer can deduct general sales tax instead. PolicyEngine sets that amount from the IRS optional sales tax table, about $3,256. Added to the $13,834 of real estate tax, total SALT is $17,090.34. That is under the $40,400 SALT cap and above the $16,100 standard deduction, so this filer itemizes, and the $196 gift then falls under the 0.5%-of-AGI floor that applies to itemizers. The strongest models took the standard deduction plus the $196 non-itemizer charitable deduction and got taxable income of $283,854 instead of $283,059.84. Others also dropped the alimony deduction that PolicyEngine allows above the line, left out the 3.8% NIIT, removed ESI premiums from the stated gross wages, or applied pre-TCJA (sunset) rules, even though OBBBA kept the suspension of miscellaneous itemized deductions. Developer adjudication (2026-09-22): the judge (claude-opus-5-5) returned llm_error; adjudicated prompt_ambiguity (other). The frozen reference is 68,056.71; the alternative is 68,112.09. The prompt defines the output as federal individual income tax after nonrefundable credits and before refundable credits. The reference adds the net investment income tax (26 U.S.C. 1411), which Form 1040 reports on Schedule 2, Part II with self-employment tax, after line 22's tax after nonrefundable credits; read as line 22, the output excludes it. Reference depends on an unlisted input; output excluded from scoring (whether federal income tax before refundable credits includes the net investment income tax, which the output's definition does not say)." +us,scenario_020,federal_income_tax_before_refundable_credits,51,prompt_ambiguity,other,False,,"This Texas filer has no state income tax, so the SALT itemized deduction uses the general sales tax election. The frozen reference adds a sales tax amount of about $3,256, projected from the IRS's 2023 optional table, to the $13,834 of real estate taxes. That gives $17,090.34 of itemized deductions, so it itemizes and the $196 gift falls below the 0.5%-of-AGI floor. The release's sales tax convention (c_irs_sales_tax_2025) uses the IRS 2025 table, whose $1,595 for a single Texas filer at this income leaves SALT below the $16,100 standard deduction. Under it the filer takes the standard deduction plus the $196 non-itemizer charitable deduction, and policyengine-us 2.60.0 gives $68,334.73 with NIIT. The rest of the reference follows current law after the One Big Beautiful Bill Act (OBBBA): AGI is $300,150.19 after the above-the-line alimony deduction, the full $300,000 of wages is counted with no subtraction for health premiums, unreimbursed employee expenses stay permanently non-deductible, the overtime deduction is fully phased out, and the $222.64 net investment income tax (NIIT) is added. The models that got closest took the standard deduction, as the convention does; those that also took the $196 non-itemizer charitable deduction land within $0.14 of $68,334.73 with NIIT or of $68,112.09 without it. The rest dropped alimony, subtracted the health premiums, assumed the TCJA would expire, or left out NIIT. Developer adjudication (2026-09-22): the judge (claude-opus-5-5) returned llm_error; adjudicated prompt_ambiguity (other). The frozen reference is 68,056.71; the alternative is 68,112.09. The prompt defines the output as federal individual income tax after nonrefundable credits and before refundable credits. The reference adds the net investment income tax (26 U.S.C. 1411), which Form 1040 reports on Schedule 2, Part II with self-employment tax, after line 22's tax after nonrefundable credits; read as line 22, the output excludes it. Reference depends on an unlisted input; output excluded from scoring (whether federal income tax before refundable credits includes the net investment income tax, which the output's definition does not say)." us,scenario_020,federal_refundable_credits,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_020,payroll_tax,33,llm_error,thresholds_rates,False,,"The reference is plain FICA arithmetic on the stated $300,000 gross wages: 6.2% Social Security on the 2026 wage base of $184,500 ($11,439), plus 1.45% Medicare on all $300,000 ($4,350), plus 0.9% Additional Medicare Tax on the $100,000 above the $200,000 single threshold ($900). That totals $16,689. Most models missed it in one of three ways. Some used a stale or guessed wage base, such as the 2025 figure of $176,100 or the 2024 figure of $168,600. Some cut FICA wages by the $8,389 ESI premium even though the facts never call it a pre-tax salary reduction. A few added the $42,857 FLSA overtime premium on top of wages that already include it. Several models also derived $16,689 and then submitted a different, unrelated number." us,scenario_020,state_income_tax_before_refundable_credits,1,llm_error,state_local_rule,False,,"Texas imposes no individual state income tax, so a Texas resident's state income tax before refundable credits is zero. The nationwide aggregation does not create liability in jurisdictions where the household does not reside." @@ -158,41 +158,41 @@ us,scenario_021,self_employment_tax,1,parse_contract_failure,missing_output,Fals us,scenario_021,snap,1,llm_error,thresholds_rates,False,,"An elderly or disabled SNAP household is exempt from the gross-income test but must still satisfy the one-person net-income limit. With monthly net income of approximately $2,063 even under the model’s own deductions, the household fails that test, so the calculation stops at ineligibility and produces $0 rather than an allotment." us,scenario_021,state_income_tax_before_refundable_credits,2,llm_error,taxable_income_or_deductions,False,,"Missouri tax is computed from Missouri taxable income after applicable deductions and the 2026 taxable-income threshold, not by applying a flat rate directly to taxable pension income. After those steps, this household has no Missouri taxable income and therefore owes $0 before refundable credits." us,scenario_021,state_refundable_credits,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. -us,scenario_022,federal_income_tax_before_refundable_credits,50,prompt_ambiguity,taxable_income_or_deductions,False,,"The surviving spouse has no dependent child, which qualifying-surviving-spouse (QSS) status requires, so the filer files single and the 2026 single schedule applies, with 22% on taxable income above $50,400. Itemizing beats the $18,150 single 65+ standard deduction only after SALT includes about $6,059 of estimated California income tax withheld. That fits under OBBBA's $40,400 cap alongside $8,829 of property tax, and charity is reduced by the 0.5%-of-AGI floor, giving $29,735.52 itemized. The phased-down $3,951.05 senior deduction and the $910 QBI deduction on rental income then bring taxable income to $74,552.59. The wrong answers fall into three groups: QSS joint brackets, a TCJA sunset that OBBBA cancelled (personal exemptions and 2%-floor miscellaneous deductions), or leaving out CA income tax in SALT, the senior deduction or the QBI deduction. Developer adjudication (2026-10-05): the judge (claude-opus-5-5) returned llm_error; adjudicated prompt_ambiguity (taxable_income_or_deductions). The frozen reference is 11,113.57; the alternative is 11,895.23. The prompt lists no state income tax withheld or paid during 2026; policyengine-us 2.15.17 fills the state income tax part of the federal state and local tax deduction with state_withheld_income_tax, a formula estimate of California withholding on federal AGI ($6,058.85), while read as the household paying its 2026 California income tax during the year the deduction takes the engine's liability ($2,505.87). Found in the 2026-10-05 audit of the state income tax in SALT (reference_audit/2026-10-05, scripts/sweep_salt_withholding.py). Reference depends on an unlisted input; output excluded from scoring (state income tax withheld or paid during 2026, which the federal state and local tax deduction takes as its state income tax part; policyengine-us fills it with state_withheld_income_tax, a formula estimate on federal AGI that the household data never set)." +us,scenario_022,federal_income_tax_before_refundable_credits,51,prompt_ambiguity,taxable_income_or_deductions,False,,"With no dependent child, the 77-year-old widow does not qualify as a qualifying surviving spouse, so the return is taxed on the single schedule. Itemizing beats the $18,150 standard deduction. The prompt lists no state income tax withheld or paid. In the reference, SALT is $14,887.85 under OBBBA's $40,400 cap: $8,829 of property tax plus $6,058.85, the engine's formula estimate of California income tax withheld on federal AGI. Charity is $14,847.67 after the new 0.5%-of-AGI floor. Add the $910 QBI deduction on rental income and the senior deduction phased down to $3,951.05, and taxable income is $74,552.59, which gives $11,113.57 at 2026 single rates. The wrong answers split three ways: some used joint/surviving-spouse brackets or the standard deduction, some assumed the TCJA would sunset (personal exemptions, 2% miscellaneous deductions, 15%/25% brackets) even though OBBBA made it permanent, and some filed single but put no state income tax or their own California tax estimate in SALT, an input the prompt leaves unlisted, or dropped the senior or QBI deduction. Developer adjudication (2026-10-05): the judge (claude-opus-5-5) returned llm_error; adjudicated prompt_ambiguity (taxable_income_or_deductions). The frozen reference is 11,113.57; the alternative is 11,895.23. The prompt lists no state income tax withheld or paid during 2026; policyengine-us 2.15.17 fills the state income tax part of the federal state and local tax deduction with state_withheld_income_tax, a formula estimate of California withholding on federal AGI ($6,058.85), while read as the household paying its 2026 California income tax during the year the deduction takes the engine's liability ($2,505.87). Found in the 2026-10-05 audit of the state income tax in SALT (reference_audit/2026-10-05, scripts/sweep_salt_withholding.py). Reference depends on an unlisted input; output excluded from scoring (state income tax withheld or paid during 2026, which the federal state and local tax deduction takes as its state income tax part; policyengine-us fills it with state_withheld_income_tax, a formula estimate on federal AGI that the household data never set)." us,scenario_022,federal_refundable_credits,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_022,head_medicaid_eligible,1,llm_error,categorical_eligibility,False,,"Age 77 establishes an aged status but does not itself confer Medicaid eligibility, and Medicare eligibility or assumed enrollment is not a Medicaid eligibility pathway. The head receives no SSI and qualifies under none of California's Medicaid categories, so the aged status cannot overcome the absence of a qualifying pathway." us,scenario_022,local_income_tax,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_022,payroll_tax,43,llm_error,state_local_rule,False,,"The federal part is simple: 6.2% Social Security ($3,263.37) plus 1.45% Medicare ($763.21) on $52,635 of wages, with no Additional Medicare Tax. The trap is California's mandatory employee State Disability Insurance (SDI) contribution. For 2026 it is 1.3% of all wages with no cap, which is $684.26, for a total of $4,710.83. Most models either left SDI out and stopped at $4,026.58, or used an earlier year's SDI rate: 1.2% for 2025 ($4,658.20), 1.1% for 2024 ($4,605.57), or 0.9% for 2023 ($4,500.30)." us,scenario_022,self_employment_tax,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. -us,scenario_022,state_income_tax_before_refundable_credits,50,llm_error,household_unit_or_filing_status,False,,"The head is a widow with no dependent, so qualifying surviving spouse status does not apply. California taxes them as a single filer: single brackets, the $5,706 single standard deduction, and $306 of exemption credits ($153 personal plus $153 senior). California does not follow the TCJA suspension of miscellaneous itemized deductions, so the $8,351 of unreimbursed employee expenses is deductible above a 2% floor measured on federal AGI ($109,149, a floor of about $2,183). That leaves $6,168, and itemized deductions total $30,390. Taxable income is $61,134.44, single-bracket tax is $2,274.81, and the $306 credit brings it to $1,968.81. Most models went wrong by using joint/QSS brackets, dropping the employee-expense deduction, measuring the 2% floor on CA AGI instead of federal AGI, or leaving out the senior exemption credit." +us,scenario_022,state_income_tax_before_refundable_credits,51,llm_error,taxable_income_or_deductions,False,,"To reach the reference, three steps are needed. First, exclude Social Security, which gives CA AGI of $91,524. Second, itemize $30,390: property tax $8,829, charity $15,393 and unreimbursed employee expenses of $8,351 less a 2% floor based on federal AGI ($109,149), leaving about $6,168. California never adopted the TCJA suspension of miscellaneous itemized deductions, so this deduction still applies. Third, tax the resulting $61,134 on the single schedule. The head has no dependent child, so they don't qualify as a surviving spouse and file single: $2,274.81 in tax, minus the $153 personal and $153 senior exemption credits. The models went wrong in two main ways: (a) they used joint/qualifying-surviving-spouse brackets and joint exemption credits, or (b) they left out the employee-expense deduction or based its 2% floor on CA AGI instead of federal AGI. Smaller groups dropped the senior exemption credit, left Social Security in income, or used the standard deduction." us,scenario_022,state_refundable_credits,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. -us,scenario_023,federal_income_tax_before_refundable_credits,43,llm_error,other,False,,"The base computation is AGI $22,534 (wages minus the traditional 401(k) deferral, plus the $8,000 taxable 403(b) distribution, minus the $130 IRA deduction). Subtracting the 2026 OBBBA single standard deduction of $16,100 leaves $6,434 of taxable income, all taxed at 10%, for $643.43. No nonrefundable credit reduces that amount. The Saver's Credit base is zero because IRC §25B(d)(2) (Form 8880 line 4) subtracts the $8,000 of testing-period 403(b) distributions from the $3,599 of total retirement contributions. The AOTC is zero because no qualified tuition is listed, and the elderly/disabled credit phases out completely at this AGI. Most models wrongly wiped out the tax with a $1,000 Saver's Credit or an AOTC. Others used outdated or TCJA-expiration standard deductions, or excluded the $8,089 ESI premium from wages." +us,scenario_023,federal_income_tax_before_refundable_credits,44,llm_error,credit_phaseout,False,,"AGI is about $22,534: wages minus the traditional 401(k) deferral, plus the $8,000 taxable 403(b) distribution, minus the IRA deduction. Subtracting the 2026 OBBBA single standard deduction of $16,100 leaves $6,434.34 of taxable income, all taxed at 10%, which gives $643.43. No nonrefundable credit reduces that tax. The Saver's Credit is $0 because Form 8880 subtracts distributions received during the testing period, and the $8,000 403(b) distribution exceeds all $3,599 of retirement contributions. The AOTC is $0 because no qualified tuition expenses are listed, and an unlisted amount counts as 0. The largest group of wrong answers reached $0 by applying a $1,000 Saver's Credit or an AOTC to wipe out the tax. Others subtracted the ESI premiums as pre-tax wages, dropped the distribution from income, or used a pre-OBBBA standard deduction, either the TCJA-sunset amount or the 2024/2025 amount." us,scenario_023,federal_refundable_credits,20,llm_error,credit_phaseout,False,,"This case has two traps, and a model had to avoid both to reach $0. First, the AOTC eligibility flags do not create a credit. The credit is 100% of the first $2,000 of qualified tuition expenses plus 25% of the next $2,000, and no expenses are listed, so the base is $0 and the refundable 40% portion is also $0. Second, the childless EITC phaseout is measured on the greater of earned income or AGI. AGI is about $22,535: wages of $17,443, minus the $2,778 traditional 401(k) deferral, plus the $8,000 taxable 403(b) distribution, minus the $130 IRA deduction. That is above the 2026 single childless completion point of about $19,540, so the EITC is fully phased out." us,scenario_023,free_school_meals_eligible,3,llm_error,categorical_eligibility,False,,"The household qualifies for the FREE meal tier through California’s universal program and categorical eligibility, despite its 1.59 federal-poverty-guideline ratio exceeding the federal income cutoff. The requested output is narrower: it equals 1 only when PolicyEngine returns positive annual free-school-meal support, and this adult-only household has no student receiving meals, so the annual support is zero." us,scenario_023,head_chip_eligible,2,llm_error,categorical_eligibility,False,,"CHIP eligibility requires being in a covered CHIP category and not already eligible for Medicaid; it is not a general adult coverage pathway based solely on falling below an extended income ceiling. The 28-year-old head qualifies for Medicaid through the WORKING_DISABLED_BUY_IN category, which places them in CHIP category 3 and categorically excludes them from CHIP." -us,scenario_023,head_medicaid_eligible,28,prompt_ambiguity,categorical_eligibility,False,,"The head is disabled and employed, so PolicyEngine places them in the WORKING_DISABLED_BUY_IN Medicaid category, which corresponds to California's 250% FPL Working Disabled Program. That category has its own income limit, well above the 1.41x FPL income here. The models correctly saw that MAGI of about $22,535 (1.41x FPL) is above the 138% adult expansion limit. They then checked only SSI receipt or the aged/blind/disabled SSI-level income test, never the working-disabled buy-in, and concluded the head was ineligible. Developer adjudication (2026-09-29): the judge (claude-opus-5-5) returned llm_error; adjudicated prompt_ambiguity (categorical_eligibility). The frozen reference is 1 (eligible); the alternative is 0. The prompt says only that the head is disabled. The head's MAGI is 141.2% of the federal poverty guideline, above the 138% limit for the adult expansion group, so only a disability pathway leads to Medi-Cal. California's 250% Working Disabled Program requires the Social Security definition of disability, which the prompt does not state; policyengine-us 2.15.17 tests the broad is_disabled flag instead and places the head in the program. With the program's test reading the Social Security definition, the head qualifies only by meeting it. The same unlisted input excludes this household's SNAP. Judge diagnoses are retained as description; the class prompt_ambiguity records that the reference, not the model, is indeterminate here. Flagged in the 2026-09-29 engine upgrade (reference_audit/2026-09-28, cluster excl_snap_ssi_disability) and excluded on review of the release. Reference depends on an unlisted input; output excluded from scoring (meets_ssi_disability_criteria, the Social Security definition of disability that 42 CFR 435.540(a) and California's 250% Working Disabled Program require)." +us,scenario_023,head_medicaid_eligible,29,prompt_ambiguity,categorical_eligibility,False,,"The head is 28, disabled, and working (24 hrs/week at $14/hr), so the engine places the head in Medi-Cal's working-disabled buy-in category (California's 250% FPL Working Disabled Program) because its disability test reads the broad is_disabled flag. That category tests the head's SSI-countable income, after the SSI earned-income exclusions, against 250% of the poverty guideline, and SSI receipt is not required. Nearly every model correctly found that MAGI (~$22,535, 1.41x FPL) is just over the 138% FPL adult expansion limit. They then stopped at the expansion test and the SSI-linked aged/blind/disabled test, and never applied the buy-in pathway that the engine uses to set is_medicaid_eligible = True. The head meets the immigration requirements as a 5-year resident in California. Developer adjudication (2026-09-29): the judge (claude-opus-5-5) returned llm_error; adjudicated prompt_ambiguity (categorical_eligibility). The frozen reference is 1 (eligible); the alternative is 0. The prompt says only that the head is disabled. The head's MAGI is 141.2% of the federal poverty guideline, above the 138% limit for the adult expansion group, so only a disability pathway leads to Medi-Cal. California's 250% Working Disabled Program requires the Social Security definition of disability, which the prompt does not state; policyengine-us 2.15.17 tests the broad is_disabled flag instead and places the head in the program. With the program's test reading the Social Security definition, the head qualifies only by meeting it. The same unlisted input excludes this household's SNAP. Judge diagnoses are retained as description; the class prompt_ambiguity records that the reference, not the model, is indeterminate here. Flagged in the 2026-09-29 engine upgrade (reference_audit/2026-09-28, cluster excl_snap_ssi_disability) and excluded on review of the release. Reference depends on an unlisted input; output excluded from scoring (meets_ssi_disability_criteria, the Social Security definition of disability that 42 CFR 435.540(a) and California's 250% Working Disabled Program require)." us,scenario_023,head_medicare_eligible,5,llm_error,age_disability,False,,"Medicare eligibility under 65 does not come from a general disability flag. It requires age 65 or older, at least 24 months of Social Security Disability Insurance (SSDI) entitlement, or end-stage renal disease (ESRD). This head is 28, has no SSDI income or SSDI months (unlisted inputs count as 0), and has no ESRD. The `is_disabled` flag therefore does not create Medicare eligibility. The models that answered treated 'is disabled' as automatically qualifying the head for Medicare, which skipped the SSDI entitlement and 24-month waiting-period step." us,scenario_023,head_wic_eligible,2,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_023,local_income_tax,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_023,payroll_tax,45,llm_error,thresholds_rates,False,,"The payroll tax base is the full gross wage of $17,442.65. Section 125 premiums and 401(k) deferrals do not reduce it, and 403(b) distributions are not wages. On that base: Social Security at 6.2% is $1,081.44, Medicare at 1.45% is $252.92, and California's mandatory employee SDI at the 2026 rate of 1.3% with no wage cap is $226.75 (226.75 / 17,442.65 = 1.3%), for a total of $1,561.12. Models went wrong in one of three ways: they left out CA SDI entirely (FICA-only answers of about $1,334), they used an older SDI rate (1.1% for 2024, 1.2% for 2025, or other guesses), or they subtracted the $8,089 employer-sponsored insurance premium, or 401(k) deferrals, from the wage base." us,scenario_023,reduced_price_school_meals_eligible,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_023,self_employment_tax,2,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. -us,scenario_023,snap,50,prompt_ambiguity,age_disability,False,,"The trap is the bare ""is disabled"" flag. The SNAP elderly/disabled-member definition (7 U.S.C. 2012(j)) depends on receiving a disability-based benefit such as SSI or SSDI, and this household receives none. So the 28-year-old head does not make it an elderly/disabled household: there is no excess-medical deduction, and the excess-shelter deduction is capped at $744. Net income is $2,120.25 − $290.72 (20% earned) − $209 (standard) − $744 (shelter cap) = $876.51/mo. That gives $298 − $262.80 = $35.20/mo for Jan–Sep and $48.18/mo for Oct–Dec under FY2027 parameters, so $461.34 for the year. Most models wrongly used uncapped shelter and medical deductions, which pushed them toward the maximum allotment. The $0 answers applied the 130% FPL gross test instead of California's 200% FPL broad-based categorical eligibility (BBCE), which the household gets through TANF non-cash assistance. Developer adjudication (2026-09-05): the judge (claude-opus-5-5) returned llm_error; adjudicated prompt_ambiguity (age_disability). The output is removed from scoring for every model: its reference depends on an engine input the certified household data never carried and the prompt therefore never listed, and a careful reader could take the stated facts the other way. Recomputed with policyengine-us 1.755.4 (the version that produced the references) the reference moves from 461.339722 to 3596.039795 under the alternative reading. Neither reading is established by the facts; rows that matched the frozen value leave the score along with rows that did not. Judge diagnoses are retained as description; the class prompt_ambiguity records that the reference, not the model, is indeterminate here. SSI itself stays $0 under either reading (the head's countable income exceeds the federal benefit rate); SNAP moves because SSI-disabled status switches on the elderly-or-disabled SNAP rules. The 2026-09-22 audit recomputes the alternative as 3,576.00 with every publication convention and upstream fix (the frozen-engine value above was 3,596.04)." +us,scenario_023,snap,51,prompt_ambiguity,age_disability,False,,"For SNAP, a ""disabled member"" means someone who receives a disability-based benefit such as SSI or SSDI (7 U.S.C. 2012(j)). Being flagged ""is disabled"" is not enough. On the frozen reference's capped reading, there is no excess medical deduction and shelter is capped at $744. Gross income passes California's 200% FPL BBCE screen. The $876.51 pre-rounding net amount becomes $877 under the current engine, whose 30% expected contribution rounds up to $264. Under c_snap_hold_fy2026, the $298 maximum applies all 12 months, giving $34/mo ($408/year). The published $461.34 is the excluded frozen reference, including the engine's projected FY2027 increase for October–December. Most models applied uncapped shelter plus a medical deduction and reached the maximum or near-maximum allotment. Some $0 answers applied a 130% gross test, which BBCE replaces, or simply asserted the income was too high. Developer adjudication (2026-09-05): the judge (claude-opus-5-5) returned llm_error; adjudicated prompt_ambiguity (age_disability). The output is removed from scoring for every model: its reference depends on an engine input the certified household data never carried and the prompt therefore never listed, and a careful reader could take the stated facts the other way. Recomputed with policyengine-us 1.755.4 (the version that produced the references) the reference moves from 461.339722 to 3596.039795 under the alternative reading. Neither reading is established by the facts; rows that matched the frozen value leave the score along with rows that did not. Judge diagnoses are retained as description; the class prompt_ambiguity records that the reference, not the model, is indeterminate here. SSI itself stays $0 under either reading (the head's countable income exceeds the federal benefit rate); SNAP moves because SSI-disabled status switches on the elderly-or-disabled SNAP rules. The 2026-09-22 audit recomputes the alternative as 3,576.00 with every publication convention and upstream fix (the frozen-engine value above was 3,596.04)." us,scenario_023,ssi,2,llm_error,categorical_eligibility,False,,"SSI requires the individual to satisfy the aged, blind, or disabled categorical gate before income exclusions or benefit-rate calculations apply. The head's unlisted SSI disability status is false under the prompt instructions, so `is_ssi_aged_blind_disabled=False` and SSI is $0 without an income calculation." -us,scenario_023,state_income_tax_before_refundable_credits,50,llm_error,thresholds_rates,False,,"California AGI is $22,534.34: wages net of the $2,778 traditional 401(k) deferral, plus the $8,000 taxable 403(b) distribution, minus the $130 IRA deduction. Subtracting the $5,706 standard deduction leaves $16,828.34 of taxable income. At 1% up to $11,079 and 2% above that, the tax is $225.78. The two nonrefundable credits, a $153 personal exemption credit and a $60 renter's credit, total $213, so the margin left is only $12.78. That small margin trips models in several ways. Some lower the tax a little by projecting 2026 indexing or using older parameters. Some say the credits fully cancel the tax without doing the math. Some leave out the 403(b) distribution, skip a credit, or invent a disability exemption credit." -us,scenario_023,state_refundable_credits,49,llm_error,credit_phaseout,False,,"The filer is 28, single, has no children and has $17,443 in wages, so they qualify for the childless CalEITC. CalEITC does not depend on the federal EITC, its childless age floor is 18, and its income ceiling is about $33k. Its phaseout is applied to the greater of earned income ($17,442.65) or AGI ($22,534.34). AGI is higher because it includes the $8,000 taxable 403(b) distribution minus the traditional 401(k) and IRA deductions. At $22,534 the credit sits on the shallow final phaseout segment and comes to $95.15. The renter's credit is nonrefundable, and no other California refundable credit applies. Most wrong answers either denied CalEITC entirely (no-children, federal-EITC or investment-income misconceptions), phased it out from earnings alone, or skipped the phaseout." +us,scenario_023,state_income_tax_before_refundable_credits,51,llm_error,thresholds_rates,False,,"California AGI is $22,534 (wages less the $2,778 traditional 401(k) deferral, plus the $8,000 taxable 403(b) distribution, less the $130 IRA deduction). With the 2025 published parameters ($5,706 standard deduction, 1% bracket to $11,079, then 2%), tax is $225.78. Subtracting the $153 personal exemption credit and the $60 nonrefundable renter's credit leaves a small positive residual of $12.78. Models went wrong in four main ways: they assumed the credits wipe out the tax entirely, they projected 2026 indexing beyond the 2025 values, they dropped one of the two credits, or they left out the $8,000 distribution. Disability does not earn an extra California exemption credit; only blindness and age 65+ do." +us,scenario_023,state_refundable_credits,50,llm_error,credit_phaseout,False,,"The only California refundable credit here is the childless CalEITC. It is available to filers aged 18 and older with no qualifying child, it does not depend on getting the federal EITC, and it phases out over income up to $32,901. In the phase-out range, the credit is reduced using the greater of earned income ($17,442.65) or AGI ($22,534.34, which includes the $8,000 taxable 403(b) distribution). That deep phase-out leaves $95.15. Models that answered $0 wrongly ruled out the credit: they claimed it requires a child, is nonrefundable, depends on the federal EITC, ends at a lower income, or is blocked by the investment-income limit. Most models that answered above about $110 ran the phase-out on wages alone or barely applied it. Others, such as claude-opus-5.5 and grok-4.7, ran it on AGI but used amounts that overstated the credit, and one model (qwen-3.7-max) added the nonrefundable renter's credit." us,scenario_023,tanf,2,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_025,federal_income_tax_before_refundable_credits,33,llm_error,thresholds_rates,False,,"AGI is $94,925.30 ($62,725.29 wages + $32,200 pension). The 2026 OBBBA married-filing-jointly standard deduction of $32,200 is far larger than the $2,354 in itemized deductions, so taxable income is $62,725.30. Under the 2026 brackets (10% up to $24,800, 12% up to $100,800), tax is $2,480 + 12% × $37,925.30 = $7,031.04, and no nonrefundable credits apply. Most wrong answers used 2025 or pre-OBBBA inflation-projected deduction and bracket amounts, or assumed the TCJA had expired (personal exemptions, a 15% bracket). Several models reached the right figure and then submitted a different number." us,scenario_025,federal_refundable_credits,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_025,head_medicare_eligible,1,llm_error,age_disability,False,,"Medicare eligibility requires age 65 in the absence of a qualifying disability, ESRD, or other explicitly listed pathway. The 61-year-old head has no such condition, so the age test yields 0 (No)." us,scenario_025,payroll_tax,8,llm_error,payroll_tax_base,False,,"The spouse's $62,725 of wages are the only FICA-covered earnings. They are taxed at 6.2% for Social Security and 1.45% for Medicare, which gives $4,798.48 ($3,888.97 + $909.52). The head has no wages. The $32,200 pension is outside the FICA base. The head's ESI premium is not subtracted from the spouse's wages. Ohio has no employee state payroll tax, and Additional Medicare Tax does not apply. Several models got this computation right but submitted a different number. Others added Ohio income tax, subtracted the ESI premium, used the combined employer-plus-employee rate, or counted wages for the head." -us,scenario_025,state_income_tax_before_refundable_credits,50,llm_error,thresholds_rates,False,,"The reference starts from federal AGI of $94,925.30. It subtracts Ohio's unreimbursed medical care deduction of $180.60: the head has employer coverage available, so the $6,500 of premiums and $800 of other medical expenses ($7,300 total) are deductible only above 7.5% of FAGI. It then subtracts two $1,900 exemptions to reach $90,944.70 of taxable income. That income is taxed under the 2026 schedule as a base of about $332 plus 2.75% above $26,050, which gives $2,116.61, and the $200 retirement income credit brings the tax to $1,916.61. The most common wrong answer, $1,589.56, got the exemptions and the $200 credit right but dropped the roughly $332 base amount and the medical deduction. Other models used outdated brackets, used the wrong exemption amounts, gave a joint filing or senior credit that doesn't apply, or left out the retirement credit." +us,scenario_025,state_income_tax_before_refundable_credits,51,llm_error,thresholds_rates,False,,"Ohio's 2026 schedule charges a $332 base amount plus 2.75% of taxable nonbusiness income above $26,050. Most models taxed only 2.75% of the excess and dropped the $332 base, which leaves them about $327 low. The second trap is the unreimbursed medical care deduction. Because the head can get an employer plan, the $6,500 of premiums and $800 of other medical costs both go through the 7.5%-of-FAGI floor, so the deduction is only $180.60 (not $0, not the full premium, and without the $21,208 employer premium or the $50 OTC spending). With $1,900 × 2 exemptions this gives $90,944.70 taxable, $2,116.61 of tax, and $1,916.61 after the $200 pension-based retirement income credit. The joint filing credit, senior credit and exemption credit don't apply." us,scenario_026,child1_chip_eligible,5,llm_error,categorical_eligibility,False,,"NC Health Choice merged into NC Medicaid in 2023. North Carolina now covers school-age children up to 211% FPL, plus a 5% disregard, as Medicaid (Medicaid-expansion CHIP) under the OLDER_CHILD category, not as a separate CHIP program. PolicyEngine finds the 11-year-old Medicaid-eligible at this household income. Because CHIP covers only children who fail Medicaid, that Medicaid eligibility makes the child CHIP-ineligible. Every model that answered treated the 211% band as a separate CHIP program sitting above a lower Medicaid limit. Each one called the child CHIP-eligible instead of routing them to Medicaid first and excluding CHIP." -us,scenario_026,child1_medicaid_eligible,49,llm_error,thresholds_rates,False,,"North Carolina folded NC Health Choice (its separate CHIP) into Medicaid. Children ages 6-18 now qualify for Medicaid up to 211% FPL, or 216% with the 5-point MAGI disregard. Household MAGI is $85,209 in wages minus $2,778 of traditional 401(k) and $130 of traditional IRA contributions, which comes to about $82,301. Against the 2026 poverty guideline for five people, that is 2.13x FPL, so 11-year-old child1 qualifies in the OLDER_CHILD category. Most models used the old 133%/138% federal floor for school-age children. Others overstated MAGI by adding the FLSA overtime premium again, ignoring pre-tax contributions, or using the 2025 FPL. Some wrongly treated employer-sponsored insurance as a bar to Medicaid, when it only matters for CHIP." +us,scenario_026,child1_medicaid_eligible,50,llm_error,thresholds_rates,False,,"NC Health Choice was folded into Medicaid in 2023. Since then, NC's Medicaid older-child category (ages 6–18) has covered children up to 211% FPL, or 216% once the 5% MAGI disregard is added. The household's MAGI is the spouse's $85,209 in wages, which already include overtime, minus the pre-tax traditional 401k and IRA contributions. That is about $82,300, or 2.13× FPL, so Child 1 qualifies. Most models used the federal minimum of 133–138% FPL. Others used 211% but overstated income: they double-counted overtime, used an older, lower FPL, or left out the disregard. A few wrongly treated employer-sponsored insurance as a bar to Medicaid, but only CHIP requires a child to be uninsured." us,scenario_026,child2_chip_eligible,5,llm_error,categorical_eligibility,False,,"Child 2 is 11. In the engine, North Carolina's Medicaid OLDER_CHILD category covers this child at the household's income, so the child is Medicaid-eligible. CHIP only covers children who do not qualify for Medicaid, which makes child2_chip_eligible = No. NC folded NC Health Choice into Medicaid, so the income band that the models called ""CHIP, above Medicaid and up to 211-216% FPL"" is Medicaid coverage for a school-age child. All four models that answered found income below the NC children's limit but assigned the child to CHIP instead of Medicaid, and never applied the rule that Medicaid eligibility excludes CHIP." -us,scenario_026,child2_medicaid_eligible,49,llm_error,thresholds_rates,False,,"On April 1, 2023, North Carolina moved NC Health Choice (its separate CHIP) into Medicaid. Since then, children ages 6-18 get Medicaid under the OLDER_CHILD category up to 211% FPL, which becomes 216% once the 5-percentage-point MAGI disregard is applied. Their limit is no longer the old 133%/138%. Household MAGI is $85,209 wages minus the $2,778 traditional 401(k) and the $130 traditional IRA contribution, which gives $82,301, or 2.13× the 2026 FPL for a household of five. That is under the limit, so child2 is eligible. Most models either used the old 133% Medicaid tier, compared against 211% without the disregard using an outdated or wrong FPL, or wrongly treated employer coverage as a bar to Medicaid." +us,scenario_026,child2_medicaid_eligible,50,llm_error,thresholds_rates,False,,"MAGI is the spouse's $85,209 in wages minus the $2,778 traditional 401(k) and $130 traditional IRA contributions, which comes to about $82,301. That is 2.13x the 2026 FPL for a household of five. In April 2023 North Carolina folded NC Health Choice into Medicaid, so Medicaid now covers children aged 6-18 up to 211% FPL, or 216% with the 5-point MAGI disregard, and 2.13 falls under that limit. The models answered No for three main reasons: they applied the old 133% FPL limit for ages 6-18 and treated the 211% tier as separate CHIP, they inflated the FPL ratio by using an older (2023-2025) poverty guideline or gross wages, or they dropped the 5-point disregard. A few also wrongly treated employer-sponsored insurance as blocking Medicaid, but having ESI does not bar Medicaid eligibility." us,scenario_026,child3_chip_eligible,7,llm_error,categorical_eligibility,False,,"Every model placed 9-year-old Child 3 in a CHIP band that sits above Medicaid, using the old 133%-to-211% FPL NC Health Choice structure. North Carolina moved NC Health Choice into Medicaid in 2023, and PolicyEngine finds Child 3 Medicaid-eligible under the OLDER_CHILD category. A Medicaid-eligible child is excluded from CHIP by construction, so the answer is No however each model computed MAGI. The decisive step is the Medicaid-first ordering with North Carolina's older-child Medicaid limit, not any CHIP income ceiling." -us,scenario_026,child3_medicaid_eligible,49,llm_error,thresholds_rates,False,,"NC Health Choice, the state's separate CHIP, moved into Medicaid in April 2023. Since then, Medicaid covers NC children ages 6-18 up to 211% FPL, and the 5-point MAGI disregard raises that to an effective 216% FPL. The household's MAGI is 2.13x FPL (spouse wages less traditional 401k/IRA contributions), so child3 qualifies in the OLDER_CHILD Medicaid category. Most models used the federal floor of 133%/138% FPL for this age group and sent the child to CHIP. Others used the 210-211% figure but left out the disregard, tested gross wages or an inflated FPL ratio, or wrongly treated employer coverage as a bar to Medicaid." +us,scenario_026,child3_medicaid_eligible,50,llm_error,thresholds_rates,False,,"North Carolina folded its separate CHIP program (NC Health Choice) into Medicaid in April 2023. Since then, children ages 6-18 are covered by Medicaid up to 211% FPL, and the 5-point MAGI disregard raises the effective limit to 216%. Household MAGI is $85,209 in wages minus $2,778 traditional 401(k) and $130 traditional IRA contributions, or about $82,301. That is 2.13x the 2026 FPL for five people, which is under the older-child limit, so child3 is Medicaid-eligible in the OLDER_CHILD category. Seventeen of the 24 models that stated a numerical Medicaid limit used 133% or 138% FPL for this age group, and two said the child qualified for CHIP. Others compared gross wages or an inflated FPL ratio against a 210-211% limit without the 5% disregard, or wrongly treated employer coverage as a bar to Medicaid." us,scenario_026,federal_income_tax_before_refundable_credits,22,llm_error,taxable_income_or_deductions,False,,"2026 law keeps the TCJA structure — personal exemptions repealed, a $32,200 MFJ standard deduction — and adds the deduction for qualified FLSA overtime premiums, so the $7,746.26 premium comes out of taxable income rather than being stacked onto wages that already include it, leaving $42,354.26 taxable and $4,586.51 of tentative tax. The child tax credit is $2,200 per qualifying child in 2026, and its nonrefundable portion offsets the entire liability first, with the $1,700-per-child ACTC as the residual, so $6,600 of credit for three children drives the answer to exactly $0. The wrong answers split into two clusters: models that applied the expired pre-TCJA regime (a reverted ~$16,600 standard deduction, ~$5,200 personal exemptions, a 15% bracket, a $1,000-per-child credit), and models that got the deduction stack roughly right but capped the nonrefundable CTC at $500–$1,100 per child by treating the refundable ACTC as consumed first. Every wrong model ignored the qualified-overtime deduction, and three double-counted the $7,746 premium on top of the $85,209 gross wage figure." us,scenario_026,federal_refundable_credits,43,llm_error,taxable_income_or_deductions,False,,"Under OBBBA for 2026, the household's AGI is $82,301: $85,209 in wages minus the $2,778 traditional 401(k) deferral and the $130 traditional IRA deduction. Taxable income is $42,355 after the $32,200 MFJ standard deduction and the $7,746 qualified overtime (FLSA premium) deduction. That gives pre-credit tax of about $4,586.51. The $6,600 CTC ($2,200 × 3) absorbs that tax, and the remaining $2,013.49 is paid as refundable ACTC. It is below the $1,700-per-child cap and the 15%-of-earnings test, and EITC is zero at this AGI. Most models skipped the overtime deduction, assumed the 2017-law $1,000 or $2,000 CTC, or said the tax fully absorbed the credit without checking. A few added deductions or credits that don't apply here, such as auto-loan interest or the Saver's Credit." us,scenario_026,free_school_meals_eligible,1,llm_error,thresholds_rates,False,,"Free school meals require income within the free-meal limit or categorical eligibility through a qualifying program. This household's countable income of $85,208.82 equals 220% of the $38,680 federal poverty guideline, exceeds even the 185% reduced-price limit, and has no categorical eligibility, so its school-meal tier is paid." @@ -203,7 +203,7 @@ us,scenario_026,reduced_price_school_meals_eligible,1,llm_error,categorical_elig us,scenario_026,self_employment_tax,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_026,spouse_chip_eligible,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_026,spouse_medicaid_eligible,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. -us,scenario_026,state_income_tax_before_refundable_credits,38,llm_error,taxable_income_or_deductions,False,,"North Carolina starts from federal AGI of $82,300.52 (wages of $85,209, which already include overtime, minus the $2,778 traditional 401(k) and $130 traditional IRA contributions). It then subtracts the $25,500 MFJ standard deduction and the NC child deduction. The child deduction is tiered by AGI: for MFJ filers with AGI between $80k and $100k it is $1,500 per child, so $4,500 for three children. That leaves $52,300.52 taxed at the flat 3.99% rate, or $2,086.79. Most models left out the child deduction, used the wrong AGI tier ($500, $1,000, $2,000, $2,500, $3,000 or $4,000 per child), or got AGI wrong by adding back, subtracting, or double-counting the overtime premium or the ESI premiums." +us,scenario_026,state_income_tax_before_refundable_credits,39,llm_error,taxable_income_or_deductions,False,,"North Carolina tax starts from federal AGI of $82,300.52, which is the spouse's $85,209 in wages (overtime already included) minus the $2,778 traditional 401(k) and the $130 traditional IRA. From that it subtracts the $25,500 MFJ standard deduction and the NC child deduction, then applies the flat 3.99% rate. The child deduction steps down by $500 per $20,000 of AGI for joint filers: $3,000 at or below $40k, $2,500 up to $60k, $2,000 up to $80k, $1,500 up to $100k, $1,000 up to $120k and $500 up to $140k. At $82,300 AGI that is $1,500 per child, or $4,500 for three children, which leaves $52,300.52 of taxable income and $2,086.79 of tax. Most wrong answers left out the child deduction, used the wrong AGI tier, or built a wrong AGI by double-counting or subtracting the FLSA overtime, subtracting the ESI premiums, or skipping the 401(k)/IRA exclusions." us,scenario_026,state_refundable_credits,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_027,federal_income_tax_before_refundable_credits,2,llm_error,other,False,,"The household has no positive federal income tax before refundable credits because taxable income and every additional component of that output are zero. A missing submission is a parse-contract failure, while a negative submission contradicts both the model's own zero-tax derivation and the output's nonnegative liability construction." us,scenario_027,federal_refundable_credits,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. @@ -216,7 +216,7 @@ us,scenario_027,local_income_tax,1,parse_contract_failure,missing_output,False,, us,scenario_027,payroll_tax,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_027,reduced_price_school_meals_eligible,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_027,self_employment_tax,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. -us,scenario_027,snap,49,llm_error,categorical_eligibility,False,,"Connecticut uses broad-based categorical eligibility (BBCE) through TANF non-cash benefits. Gross income of $2,536.25/month is 1.44× the poverty guideline, below the 200% BBCE limit, so the household is categorically eligible. That waives both the 100%-FPL net income test and the $4,500 elderly/disabled asset limit, which means the $48,000 in the bank does not matter. Net income of about $2,118 gives an expected contribution of $636, above the $546 two-person maximum, so the formula benefit is zero. However, eligible one- and two-person households receive the FY2026 minimum allotment of $24/month, or $288 a year. Most models disqualified the household on the net income or asset test, or left out the minimum allotment. Three answered $276 because they used the FY2025 minimum of $23." +us,scenario_027,snap,50,llm_error,categorical_eligibility,False,,"Connecticut gives broad-based categorical eligibility through TANF non-cash benefits. Gross income of $2,536.25 a month is 1.44 times the poverty guideline, which is under the 200% limit. That waives both the asset test (so the $48,000 doesn't matter) and the 100% FPL net income test. Monthly net income of $2,118 gives a 30% contribution of $636, more than the $546 two-person maximum, so the formula benefit is $0. But a categorically eligible one- or two-person household still gets the minimum allotment: $24 a month, or $288 a year. Most models failed the household on the asset limit or the net income limit, or zeroed the benefit without applying the minimum. A few applied the minimum but used the FY2025 figure of $23." us,scenario_027,spouse_chip_eligible,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_027,spouse_medicaid_eligible,14,llm_error,asset_resource,False,,"For Medicaid, MAGI adds back all non-taxable Social Security. The household's MAGI is therefore $30,160 SSDI + $275 interest = $30,435, which is 1.41x the 2026 two-person FPL. That is above the 138% adult-expansion limit, which PolicyEngine applies without a 5% disregard. The aged/blind/disabled route also fails: the couple's $48,000 in bank assets is far above Connecticut's ABD resource limit and the $3,000 SSI couple limit, so SSI is $0 and the spouse has no SSI-linked or optional-disabled category. medicaid_category is NONE. Models either left Social Security out of MAGI, got the 138% comparison wrong, or assumed blindness or disability alone qualifies without applying the resource and income tests." us,scenario_027,spouse_medicare_eligible,12,llm_error,age_disability,False,,"Medicare eligibility requires age 65+, ESRD/ALS, or 24 months of the person's own Social Security disability benefit receipt. A disability flag alone does not qualify anyone. The 39-year-old spouse is flagged blind and disabled but has $0 Social Security disability income of their own; the $30,160 SSDI belongs to the head. The spouse therefore has no Medicare pathway. The models mistook the disability flag for SSDI entitlement, and some credited the head's SSDI to the spouse." @@ -244,8 +244,8 @@ us,scenario_028,child3_medicaid_eligible,6,llm_error,categorical_eligibility,Fal us,scenario_028,child3_medicare_eligible,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_028,child3_wic_eligible,3,llm_error,categorical_eligibility,False,,"WIC child eligibility is limited to children under age five, so a 10-year-old fails the categorical age requirement. The household also has approximately $61,277 of income, exceeding the applicable 185%-of-poverty WIC income limit; Child 3 therefore fails both the categorical and income tests." us,scenario_028,federal_income_tax_before_refundable_credits,20,llm_error,credit_phaseout,False,,"Under 2026 law (OBBBA made the TCJA structure permanent), the HoH filer has AGI of $60,010. Child support is not taxable. The $24,150 standard deduction leaves $35,860 of taxable income and $3,949.20 of tax. The full $2,200-per-child CTC ($6,600) is applied first as a nonrefundable credit up to that liability, which zeroes it out. Only the leftover $2,650.80 is refundable ACTC. The wrong answers come from three mistakes: assuming TCJA expired (personal exemptions and a $1,000 CTC), carving the refundable ACTC out of the CTC before applying the nonrefundable portion, or applying only part of the CTC against the liability." -us,scenario_028,federal_refundable_credits,45,llm_error,credit_phaseout,False,,"The correct answer needs four steps in order. First, the CTC is $2,200 per child under OBBBA, so $6,600 for three children. Second, pre-credit tax is $3,949.20: AGI of $60,010 minus the $24,150 HoH standard deduction leaves $35,860 of taxable income, taxed at 10% up to $17,700 and 12% above that. Third, the refundable CTC is the unused CTC, $6,600 − $3,949.20 = $2,650.80, which is below both the $5,100 per-child cap and the $8,625 earnings limit. Fourth, the three-child EITC is still $624.13 at $60,010 ($8,231 − 21.06% × ($60,010 − $23,890)), because the 2026 phase-out does not end until about $62,974. Most models went wrong in one of four ways: they used the old $2,000 (or a sunset $1,000) CTC, paid the whole $5,100 refundable cap without first subtracting the CTC used against tax, said the EITC was fully phased out, or used the wrong EITC phase-out start." -us,scenario_028,free_school_meals_eligible,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. +us,scenario_028,federal_refundable_credits,46,llm_error,credit_phaseout,False,,"Under 2026 OBBBA law, the CTC is $2,200 per child, so $6,600 total. The household's AGI is $60,010; subtracting the $24,150 head-of-household standard deduction leaves taxable income of $35,860. The 2026 brackets put pre-credit tax at $3,949.20, which leaves $2,650.80 of unused CTC. That amount is refundable because it is below both the $5,100 cap ($1,700 per child) and 15% of earnings over $2,500 ($8,625). The 3-child EITC has not fully phased out at this income: $8,231 − 21.06% × ($60,010 − $23,890) = $624.13. Most models got this wrong in one of four ways: they used the old $2,000 (or $1,000) per-child CTC, they ignored the unused-CTC limit and claimed the full $5,100 cap, they wrongly said the EITC was fully phased out below $60,010, or they used the wrong EITC maximum or phase-out start." +us,scenario_028,free_school_meals_eligible,51,llm_error,state_local_rule,False,,"The models that returned No applied only the federal NSLP/SBP test. Income is about 186% of the poverty guideline, above the 130% free limit, and there is no SNAP or TANF categorical eligibility, so the models concluded no free meals. They all missed Pennsylvania's universal free school breakfast (Act 33 of 2023, 24 P.S. § 13-1337.1(c.2)). It gives free breakfast to students at participating schools regardless of income. PolicyEngine assumes the three 10-year-olds attend such schools and values the free breakfast at $1,112.40 a year ($2.06 per child per day over 180 days), so free school meal support is positive and the output is 1, even though the income-based tier for lunch is PAID." us,scenario_028,head_chip_eligible,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_028,head_medicaid_eligible,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_028,head_medicare_eligible,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. @@ -257,14 +257,14 @@ us,scenario_028,self_employment_tax,1,parse_contract_failure,missing_output,Fals us,scenario_028,snap,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_028,ssi,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_028,state_income_tax_before_refundable_credits,11,llm_error,taxable_income_or_deductions,False,,"Pennsylvania's personal income tax is a flat 3.07% on the gross amount of each taxable income class. PA has no standard deduction and no personal or dependent exemptions, and child support is not taxable. The correct tax is 3.07% × ($60,000 wages + $10 interest) = $1,842.31. The household gets no tax forgiveness: eligibility income of about $61,277 (child support included) is far above the $35,000 full-forgiveness limit for an unmarried claimant with three dependents ($6,500 + 3 × $9,500), and partial forgiveness ends about $2,250 above that limit. The wrong answers came from invented deductions or exemptions, invented credits or forgiveness, arithmetic slips, or a submitted value that did not match the model's own correct reasoning." -us,scenario_028,state_refundable_credits,47,llm_error,state_local_rule,False,,"Pennsylvania's 2025 budget created the Working Pennsylvanians Tax Credit, a refundable state EITC worth 10% of the federal EITC, and it applies in 2026. This head of household has three qualifying children and $60,010 of AGI, which keeps them just inside the end of the federal EITC phase-out at $624.13, so the PA credit is $62.41. Almost every model said PA has no refundable credits, or only checked Tax Forgiveness, the CDCC, or the rent rebate. Only gpt-6-luna applied the 10% rule, but it rounded the federal EITC up instead of computing it." +us,scenario_028,state_refundable_credits,48,llm_error,state_local_rule,False,,"Pennsylvania's 2025 budget created the Working Pennsylvanians Tax Credit, a refundable state EITC worth 10% of the federal EITC, and it is in effect for 2026. This head of household has three children and $60,010 of AGI and $60,000 of earned income, which puts them in the federal EITC phase-out range: about $8,231 maximum minus 21.06% × ($60,010 − ~$23,890) ≈ $624.13. That makes the PA credit $62.41. Nearly every model said Pennsylvania has no refundable state EITC, or looked only at Tax Forgiveness or the child care credit, and answered $0. One model applied the 10% rule but started from an overstated federal EITC." us,scenario_028,tanf,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_029,federal_income_tax_before_refundable_credits,3,llm_error,taxable_income_or_deductions,False,,"The only AGI item in this household is $312 of taxable interest: ""financial assistance"" is a non-taxable assistance receipt in PolicyEngine's income taxonomy and feeds no AGI component, so the $50,000 never reaches the 1040. With AGI of $312 against a 2026 single standard deduction of roughly $16,100 under the permanent OBBBA rules, taxable income is $0 and federal income tax before refundable credits is $0. All three models converted the $50,000 assistance figure into taxable income (wages or other ordinary income) and then ran a full bracket computation on roughly $50,312 of AGI, which is the single step that separates every wrong answer from the reference." us,scenario_029,head_medicaid_eligible,20,llm_error,taxable_income_or_deductions,False,,"Oklahoma expanded Medicaid in 2021, so a 21-year-old non-dependent adult qualifies in the ACA adult group if MAGI is at or below 138% FPL. The $50,000 of financial assistance is a non-taxable transfer. It is not part of AGI or MAGI, so MAGI is only the $312 of taxable interest, about 0.02x FPL. MAGI categories have no asset test, and having employer-sponsored insurance does not block Medicaid eligibility. Most models wrongly added the $50,000 to income. The rest wrongly said Oklahoma never expanded Medicaid, required a disability, pregnancy or parent pathway, or applied asset limits." us,scenario_029,payroll_tax,1,llm_error,payroll_tax_base,False,,"The household lists no wages at all: its only income items are $312 of taxable interest and $50,000 of financial assistance, alongside assets and expenses. Employee Social Security and Medicare taxes attach exclusively to wages and salaries under FICA (IRC §3101, on ""wages"" as defined in §3121(a)); interest is unearned investment income and financial assistance is a non-employment transfer, and neither enters the FICA wage base. With a zero wage base, employee OASDI, employee HI, and Additional Medicare Tax are each $0, giving a household employee-side payroll tax of $0." us,scenario_029,snap,1,llm_error,asset_resource,False,,"SNAP eligibility requires satisfying Oklahoma’s applicable resource test before the benefit formula is applied. This one-person household has $4,250 in bank assets and $50,735 in stock assets, so it fails the resource limit and receives no SNAP benefit regardless of its low interest income or the maximum allotment." us,scenario_029,state_income_tax_before_refundable_credits,3,llm_error,taxable_income_or_deductions,False,,"The only taxable income in this household is $312 of taxable interest; the $50,000 of ""financial assistance"" is a non-taxable transfer that never enters federal AGI, and Oklahoma's income tax starts from federal AGI, while the $4,250 bank balance and $50,735 of stock are assets that generate no income under the ""treat any unlisted numeric input as 0"" instruction. Against Oklahoma's single standard deduction plus the $1,000 personal exemption, $312 of interest leaves zero Oklahoma taxable income, so ok_income_tax_before_refundable_credits — and therefore the 51-jurisdiction sum — is $0. Every wrong answer is produced by the same step: adding the $50,000 financial assistance into Oklahoma AGI and then applying the graduated OK rate schedule to roughly $37,000–$43,000 of invented taxable income." -us,scenario_029,state_refundable_credits,47,llm_error,state_local_rule,False,,"Oklahoma's refundable Sales Tax Relief Credit (ok_stc) pays $40 per personal exemption to filers whose gross income is at or under the $20,000 limit. The higher $50,000 limit applies only to filers who have dependents, are 65 or older, or are disabled; earned income is not required. PolicyEngine measures the income test with gross income of $312, which is just the taxable interest; the $50,000 of financial assistance is not counted. A single 21-year-old filer with one exemption therefore gets $40. Every model either left out the sales tax credit and looked only at the EITC, counted the $50,000 financial assistance toward the income test, or added a false age, disability or dependent requirement." +us,scenario_029,state_refundable_credits,48,llm_error,categorical_eligibility,False,,"The $40 is Oklahoma's refundable Sales Tax Relief Credit (ok_stc). It pays $40 per exemption to filers whose gross income is at or below $20,000. Being 65 or older, disabled, or having dependents only raises that limit; none of those is needed to qualify. PolicyEngine measures gross income from income items only, which here is just the $312 of taxable interest. The $50,000 of financial assistance is not counted, so this one-person unit gets $40 × 1 = $40. Every model returned $0. Several models focused on earned-income-based credits. Models that named the STC counted financial assistance or assets against eligibility, imposed earned-income, age, disability, or dependent requirements, or assumed zero take-up." us,scenario_030,federal_income_tax_before_refundable_credits,1,llm_error,taxable_income_or_deductions,False,,"Only the $13,000 of wages enters adjusted gross income in this household. The listed educational assistance and financial assistance do not add $17,000 of taxable income, so AGI remains below the 2026 single-filer standard deduction and taxable income and pre-refundable-credit federal income tax are both zero." us,scenario_030,federal_refundable_credits,12,llm_error,categorical_eligibility,False,,"A childless EITC claimant in 2026 must satisfy the minimum-age requirement, and this 23-year-old does not. Pregnancy does not create a qualifying child for EITC or CTC purposes, so every evaluated refundable credit component is zero." us,scenario_030,head_chip_eligible,5,llm_error,categorical_eligibility,False,,The head qualifies for Medicaid under the pregnant-person category. Medicaid eligibility precludes CHIP eligibility under PolicyEngine because CHIP covers qualifying children who do not qualify for Medicaid; the Texas CHIP perinatal income threshold therefore never determines this output. @@ -273,12 +273,12 @@ us,scenario_030,head_wic_eligible,2,llm_error,household_unit_or_filing_status,Fa us,scenario_030,local_income_tax,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_030,payroll_tax,1,llm_error,payroll_tax_base,False,,"Employee payroll tax equals 6.2% Social Security plus 1.45% Medicare on the $13,000 wage base. Those components are $806.00 and $188.50, totaling $994.50 without whole-dollar rounding." us,scenario_030,reduced_price_school_meals_eligible,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. -us,scenario_030,snap,50,llm_error,categorical_eligibility,False,,"Texas grants broad-based categorical eligibility through TANF non-cash benefits, with a gross income limit of 165% FPL. This household's gross income is $2,083.33 per month ($1,083.33 in wages plus $1,000 in financial assistance counted as unearned income; educational assistance is excluded), which is 1.6× FPL, so it is categorically eligible and the 130% gross and 100% net income tests do not apply. Net income is $1,658, so the expected contribution of $498 exceeds the $298 one-person maximum allotment. Because the household is eligible, it still gets the $24 minimum allotment for one- and two-person households, or $288 a year. Most models either used the 130% test, used a wrong 165% limit, or zeroed out the benefit when the contribution exceeded the maximum allotment. A second group left out the $12,000 of financial assistance and calculated a much larger benefit. Developer adjudication (2026-09-22): the judge (claude-opus-5-5) returned llm_error; adjudicated llm_error (categorical_eligibility). The frozen 287.68 is regenerated as 288.00: it applies the publication rule: SNAP October-December 2026 hold the FY2026 schedule (the SNAP uprating index behind the maximum allotments, deductions, shelter cap and utility allowances), the last USDA published before the 2026-07-03 reference freeze; USDA published FY2027 on 2026-08-21. The poverty guideline is the 2026 HHS guideline, published in January 2026. The engine's SNAP rounding defects are root causes r26, r27, r28 and r31, fixed upstream and applied with the convention.; it corrects an engine defect fixed upstream (fixed in PolicyEngine/policyengine-us#9162 (merged 2026-07-28), after the reference freeze): The minimum benefit is 8% of the maximum allotment for a household of one, rounded to the nearest whole dollar ($24 a month for FY2026, as USDA published). Reference regenerated (7 U.S.C. 2012(u), 2017(a); USDA FY2026 SNAP COLA memorandum (signed 2025-08-14); 7 U.S.C. 2017(a); 7 CFR 273.10(e)(2)(ii)(C))." +us,scenario_030,snap,51,llm_error,categorical_eligibility,False,,"SNAP counts the $12,000 of financial assistance as unearned income and excludes the educational assistance. That puts gross income at $2,083.33/month, or 1.60× the poverty guideline. This is above the standard 130% gross test but below Texas's 165% FPL broad-based categorical eligibility (TANF non-cash) limit. Categorical eligibility waives both the gross and net income tests. Expected contribution is $498 after rounding 30% of $1,658 up to the next dollar, which is more than the $298 one-person maximum, but an eligible 1–2 person household still gets the minimum allotment of 8% × $298 ≈ $24/month, or $288/year. The models that answered $0 either applied the 130% gross test or the net income test without Texas BBCE, or stopped at ""contribution exceeds the maximum"" and skipped the minimum allotment. The models with positive amounts either left out the financial assistance or counted the unborn child as a second household member. Developer adjudication (2026-09-22): the judge (claude-opus-5-5) returned llm_error; adjudicated llm_error (categorical_eligibility). The frozen 287.68 is regenerated as 288.00: it applies the publication rule: SNAP October-December 2026 hold the FY2026 schedule (the SNAP uprating index behind the maximum allotments, deductions, shelter cap and utility allowances), the last USDA published before the 2026-07-03 reference freeze; USDA published FY2027 on 2026-08-21. The poverty guideline is the 2026 HHS guideline, published in January 2026. The engine's SNAP rounding defects are root causes r26, r27, r28 and r31, fixed upstream and applied with the convention.; it corrects an engine defect fixed upstream (fixed in PolicyEngine/policyengine-us#9162 (merged 2026-07-28), after the reference freeze): The minimum benefit is 8% of the maximum allotment for a household of one, rounded to the nearest whole dollar ($24 a month for FY2026, as USDA published). Reference regenerated (7 U.S.C. 2012(u), 2017(a); USDA FY2026 SNAP COLA memorandum (signed 2025-08-14); 7 U.S.C. 2017(a); 7 CFR 273.10(e)(2)(ii)(C))." us,scenario_030,ssi,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_030,tanf,2,llm_error,categorical_eligibility,False,,Texas TANF requires a family with a dependent child; pregnancy alone does not turn the unborn child into a qualifying dependent child or create a two-person assistance unit for this annual TANF calculation. The single adult therefore has no qualifying child and receives zero TANF. us,scenario_031,federal_income_tax_before_refundable_credits,4,llm_error,taxable_income_or_deductions,False,,"The $1,165 alimony expense reduces $14,408 of IRA and pension income to $13,243 of adjusted gross income, while Social Security remains nontaxable. The applicable single-filer standard deduction, including the age-65 addition, exceeds that income, producing zero taxable income and therefore zero federal income tax before refundable credits." -us,scenario_031,head_medicaid_eligible,47,llm_error,state_local_rule,False,,"At 67 the head qualifies for California's Aged & Disabled pathway on age alone. That pathway counts income under SSI rules: Social Security counts in full, and alimony paid is not deducted. California then applies a $230/month ($2,760/yr) income disregard in place of SSI's $20 general income exclusion. Gross income of $23,853.47 drops to $21,093.47, which is under the $22,024.80 limit (138% of the 2026 FPL for one person). Resources of $4,200 are well under California's $130,000 limit. Almost every model compared gross income, or income less only the $20 exclusion, to roughly 138% FPL and got 'over the limit.' Others wrongly held that being Medicare-age rules out Medicaid, that a disability or SSI flag is required, or that SSI's $2,000 resource limit applies." -us,scenario_031,snap,6,llm_error,categorical_eligibility,False,,"The head is 67, so this is an elderly household. PolicyEngine does not let California's 200% FPL broad-based categorical eligibility skip the net income test for this household. Monthly gross income is $1,987.75 (Social Security, pension and IRA). The only deduction is the $209 standard deduction. There are no shelter costs, and the $50/yr OTC medical expense is below the $35/mo threshold, so net income is about $1,779/mo. That is well above the 1-person net limit of about $1,305/mo (100% FPL), so the household is not SNAP-eligible. The one/two-person minimum benefit only applies to eligible households, so SNAP is $0. Five models treated BBCE as automatic eligibility and paid the minimum benefit. The sixth undercounted income." +us,scenario_031,head_medicaid_eligible,48,llm_error,state_local_rule,False,,"At 67 the head is aged, and that alone puts them in California's optional senior-or-disabled Medi-Cal category. No SSI receipt or disability is needed, and Medicare eligibility bars only the 19–64 expansion group. Income is counted under SSI rules: Social Security in full plus pension and IRA comes to $23,853.47, and alimony paid is not subtracted. California's $230/month ($2,760/year) disregard replaces SSI's $20 general exclusion, which brings countable income down to $21,093.47. That is under the limit of 138% of the 2026 FPL, $22,024.80. Assets of $4,200 are far below California's $130,000 limit. Nearly every model compared gross income ($23,853) to a 138% or 100% FPL limit, or used only the $20 exclusion, and so missed the $230 California disregard. Others wrongly treated Medicare age, a $2,000 asset limit, or the lack of a disability as disqualifying." +us,scenario_031,snap,48,llm_error,categorical_eligibility,False,,"The household's gross income is about $1,988 a month, which is under California's 200% FPL limit for Broad-Based Categorical Eligibility (about $2,608 a month). That makes it categorically eligible for CalFresh, so both the net income test and the asset test are waived. The regular benefit formula gives $0, because 30% of net income ($484) is more than the $298 maximum allotment. Even so, a categorically eligible one-person household still gets the FY2026 minimum allotment of $24 a month (8% of $298, rounded), which comes to $288 for the year. Most models either applied the net or gross income test without the BBCE waiver, or stopped at the $0 formula result and never applied the minimum benefit. Two models used the right pathway but plugged in the old $23 minimum." us,scenario_031,state_income_tax_before_refundable_credits,1,llm_error,credit_phaseout,False,,"California first computes $75.37 of tax on $7,537 of taxable income, then applies $312.93 of nonrefundable credits, including the aged-or-blind exemption credit. Those credits fully eliminate the liability, so state income tax after nonrefundable credits and before refundable credits is $0." us,scenario_032,child1_chip_eligible,13,llm_error,health_coverage,False,,"CHIP is residual by statute: 42 U.S.C. 1397jj(b)(1)(A) and 42 CFR 457.310 exclude from ""targeted low-income child"" any child who is eligible for Medicaid, so the CHIP question is settled by first running the Medicaid test. Minnesota's Medical Assistance covers children ages 6-18 — PolicyEngine's OLDER_CHILD category — far above this household's $42,664 for three people (~160% FPL), so the child is Medicaid-eligible and thereby barred from CHIP. Every wrong model instead applied a standalone CHIP income ceiling, most of them quoting Minnesota's 275%/283% FPL child limits, which are the Medical Assistance and MinnesotaCare bands rather than CHIP bands. They read ""income below the child-coverage limit"" as qualifying when it is precisely what disqualifies: several stated the Medicaid fact outright and then used it backwards." us,scenario_032,child1_early_head_start_eligible,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. @@ -302,7 +302,7 @@ us,scenario_032,spouse_medicaid_eligible,18,llm_error,categorical_eligibility,Fa us,scenario_032,spouse_medicare_eligible,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_032,spouse_wic_eligible,3,llm_error,categorical_eligibility,False,,"WIC does not cover every low-income woman of childbearing age or every adult living with a child. An adult woman must be pregnant, breastfeeding, or within the applicable postpartum period; the spouse has none of these statuses because all unlisted statuses are false, so she fails categorical eligibility regardless of the income test." us,scenario_032,state_income_tax_before_refundable_credits,7,llm_error,state_local_rule,False,,"Minnesota starts from federal AGI ($29,000 wages plus the $1,916 of Social Security made taxable by the §86 provisional-income formula = $30,916), then applies two Minnesota-specific subtractions the models ignored or undersized: the Minnesota Social Security benefit subtraction, which removes the entire $1,916 for a joint filer at this income (far below the phase-out range), and the Minnesota dependent exemption for Child 1 (roughly $5,300, indexed). That leaves $29,000 of Minnesota income against a 2026 joint standard deduction of roughly $30,700 plus the dependent exemption, so Minnesota taxable income is zero and tax before refundable credits is $0. Every wrong answer pairs a too-small joint standard deduction with a missing Social Security subtraction and a missing dependent exemption, manufacturing a few hundred to a few thousand dollars of phantom taxable income taxed at the 5.35% first-bracket rate." -us,scenario_032,state_refundable_credits,50,llm_error,state_local_rule,False,,"Since 2023, Minnesota has paid one combined Child and Working Family Credit (CWFC). It is $1,750 per qualifying child plus a working family credit (WFC) of 4% of earned income, capped at $350. Both amounts are inflation-indexed, and in 2026 they total ($1,750 + $350) × ~1.0417 = $2,187.60. The combined credit phases out at 12% of income above the joint-filer threshold (about $36,000+), and this couple's AGI of $30,916 (wages plus $1,916 of taxable Social Security) is below it, so the full credit is paid. Wrong answers fall into three groups: (1) using the repealed WFC formula tied to a percentage of the federal EITC or to large per-child amounts, which inflates the WFC by $500–$2,000; (2) leaving out the CWFC or one of its two parts (a $0 answer, or only one part); (3) using the 2023 dollar amounts without 2026 inflation indexing ($2,100) or applying a phase-out that does not apply here." +us,scenario_032,state_refundable_credits,51,llm_error,thresholds_rates,False,,"Since 2023, Minnesota's refundable credit has been one combined Child and Working Family Credit. Its 2026 child component is $1,800 per qualifying child. For this household, the working-family component is 4% of earnings up to $9,690, or $387.60, with no additional amount for its child under 18. The combined credit phases out at 12% of the larger of earnings and AGI above the $38,770 joint-filer threshold. AGI here is $30,916 and earnings are $29,000, so the full $2,187.60 is paid. Common mistakes included calculating the Working Family Credit as a percentage of federal EITC; dropping one of the two components; using 2023 amounts and stopping at $2,100; and saying Minnesota has no refundable credit at all." us,scenario_033,federal_income_tax_before_refundable_credits,40,prompt_ambiguity,taxable_income_or_deductions,False,,"The reference uses 2026 OBBBA law. AGI is $83,451.23: $79,000 wages, $775 interest, the $243 state refund, 85% of Social Security ($16,320), minus the $11,400 SSTB loss and the $1,487 HSA deduction. From that it subtracts $47,500: the $32,200 MFJ standard deduction, 2 × $1,650 additional aged amounts, and the 2 × $6,000 senior deduction. That leaves $35,951.23 of taxable income, taxed as $2,480 (10% up to $24,800) plus 12% on the rest, for $3,818.15. Models went wrong in a few common ways. Some assumed the TCJA sunset (personal exemptions and a 15% bracket). Some left out the $12,000 senior deduction or used 2024/2025 deduction and bracket amounts. Some dropped the $243 refund or the $11,400 loss. Others took deductions the engine doesn't apply, such as $1,225 of auto-loan interest or an overtime deduction inferred from the hourly wage. Developer adjudication (2026-09-29): the judge (claude-opus-5-5) returned llm_error; adjudicated prompt_ambiguity (taxable_income_or_deductions). The frozen reference is 3,818.15; the alternative is 3,788.99. The prompt lists state and local tax refund income without saying whether the refunded tax reduced federal tax in the year it was deducted; policyengine-us 2.15.17 counts the whole refund as income (policyengine-us#9422, fixing issue #9122), while under 26 U.S.C. 111(a) none of it is income if the household took no tax benefit from the deduction. Found in the 2026-09-29 engine upgrade (reference_audit/2026-09-28, cluster salt_refund_gross_income_9122). Reference depends on an unlisted input; output excluded from scoring (whether the prior-year deduction of the refunded state and local tax reduced federal tax (prior-year itemization, the income-versus-sales-tax election, SALT-cap headroom))." us,scenario_033,federal_refundable_credits,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_033,payroll_tax,11,llm_error,other,False,,"This is a simple calculation: employee FICA of 7.65% (6.2% Social Security plus 1.45% Medicare) on combined wages of $79,000 gives $6,043.50. Both spouses earn well under the Social Security wage base, the $250,000 joint Additional Medicare Tax threshold doesn't apply, South Dakota has no employee state payroll tax, and the negative self-employment income doesn't touch employee payroll tax. Almost every model either reached $6,043.50 and then submitted a different number (arbitrary rounding, an invented adjustment, or an unexplained replacement) or multiplied 7.65% × $79,000 wrong. One model gave no answer." @@ -313,11 +313,11 @@ us,scenario_036,payroll_tax,1,llm_error,payroll_tax_base,False,,"Taxable private us,scenario_036,self_employment_tax,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_036,state_income_tax_before_refundable_credits,33,llm_error,taxable_income_or_deductions,False,,"The head is 56 and not disabled, so New Jersey's pension exclusion, which requires age 62 or older, does not apply. The full $59,220 pension is NJ gross income, less only the $1,000 single exemption, which leaves $58,220 taxed at 1.4% / 1.75% / 3.5% / 5.525% for $1,724.16. There is no NJ medical deduction. The ESI premiums are not out-of-pocket expenses, and the two $1,000 premium fields are one $1,000 premium (the aggregate and its component), so they must not be added twice. The remaining qualifying expenses do not exceed the 2% floor of $1,184.40. Most models went wrong in one of two ways: some applied the age-62 pension exclusion, and others built a large medical deduction by counting the $7,389 ESI premiums and/or counting the $1,000 premium twice." us,scenario_036,state_refundable_credits,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. -us,scenario_037,federal_income_tax_before_refundable_credits,38,llm_error,taxable_income_or_deductions,False,,"The question tests the 2026 OBBBA rules. TCJA is permanent: the single standard deduction is $16,100 and the 10% bracket runs to $12,400. The qualified overtime deduction removes the full $9,629 FLSA overtime premium, which is under the $12,500 cap. It is taken below the line, so AGI stays at $41,539.45, from wages less the $386 401(k) and $18 IRA. That AGI is above the 2026 Saver's Credit limit for single filers, and ESI premiums are not subtracted from the listed gross wages. Taxable income is $15,810.43, so the tax is $1,240 + 12% × $3,410.43 = $1,649.25. Most models made one or more of these errors: they dropped the overtime deduction, assumed TCJA had sunset, used stale 2024/2025 parameters, subtracted ESI premiums, or claimed a Saver's Credit." +us,scenario_037,federal_income_tax_before_refundable_credits,39,llm_error,taxable_income_or_deductions,False,,"Under OBBBA in 2026, the $9,629 FLSA overtime premium qualifies for the below-the-line qualified overtime deduction. The single standard deduction is $16,100, and the 10% bracket ends at $12,400. Starting from AGI of $41,539 (wages minus the $386 401(k) and $18 IRA), taxable income is $15,810, and tax is $1,240 + 12% × $3,410.43 ≈ $1,649.25. Most models missed the overtime deduction, which is worth about $1,155 of tax, or assumed TCJA had sunset. Others subtracted the ESI premium figure from the stated gross wages. Several used AGI reduced by the overtime deduction and claimed a Saver's Credit, but the true AGI of $41,539 is above the 2026 single Saver's Credit limit." us,scenario_037,federal_refundable_credits,2,llm_error,categorical_eligibility,False,,"A 44-year-old single filer with no dependent children or qualifying education expenses and $41,943 of wages receives neither EITC nor refundable CTC. All other refundable federal credit components evaluated to zero, so federal refundable credits total $0." us,scenario_037,head_medicaid_eligible,1,llm_error,thresholds_rates,False,,"North Carolina’s Medicaid expansion does not make every adult aged 19–64 eligible; the expansion pathway applies an income limit. At 2.60 times FPL, the head exceeds the applicable MAGI threshold and qualifies through no other Medicaid category, so the eligibility category is NONE." us,scenario_037,payroll_tax,15,llm_error,payroll_tax_base,False,,"The FICA base is the full $41,943 of gross wages, so 6.2% Social Security ($2,600.49) plus 1.45% Medicare ($608.18) gives $3,208.67. The household facts never say the $5,789 of employer-sponsored insurance premiums is paid through a Section 125 salary-reduction plan, and the prompt says unlisted status inputs are false. Even so, the largest group of models (eight) subtracted that amount from FICA wages and landed on $2,765.78. The other wrong answers started from the right 7.65% × gross-wages calculation and then broke it by changing the number arbitrarily, rounding loosely, giving a placeholder, or giving no answer at all." -us,scenario_037,state_income_tax_before_refundable_credits,36,llm_error,taxable_income_or_deductions,False,,"North Carolina's 2026 tax is a flat 3.99% on federal AGI minus the $12,750 single standard deduction. Federal AGI is gross wages of $41,943 minus only the traditional 401(k) ($386) and traditional IRA ($18) contributions, which gives $41,539.45. Taxable income is $28,789.45, and 3.99% of that is $1,148.70. The most common error was subtracting the $5,789 employer-sponsored insurance premium from wages, which produced an AGI of $35,750 and a tax of $917.70. A second group subtracted the $9,629 federal overtime-premium deduction, which produced an AGI of $31,910 and a tax of about $764. That deduction is taken below the line, after AGI, and North Carolina does not adopt it. The remaining models used outdated or invented rates (4.0%–4.5%) or standard deductions ($10,750–$21,500), or made up adjustments after already reaching about $1,149." +us,scenario_037,state_income_tax_before_refundable_credits,37,llm_error,taxable_income_or_deductions,False,,"North Carolina starts from federal AGI. Here that is the stated gross wages of $41,943 minus the traditional 401(k) contribution ($386) and the deductible traditional IRA contribution ($18), which gives $41,539 using the displayed whole-dollar amounts. The published derivation reports AGI of $41,539.45. Subtracting the $12,750 single standard deduction leaves $28,789.45, and the flat 3.99% rate gives $1,148.70. The most common mistake was also subtracting the $5,789 employer-sponsored insurance premium from the stated gross wages, which produced an AGI of $35,750 and a tax of $917.70. Another group subtracted the $9,629 federal overtime-premium deduction, which is taken after AGI and does not reduce it, producing $31,910 and about $764. Other models used the wrong standard deduction ($10,750, $13,000–$21,500), a higher rate (4%–4.75%), or a final number that did not match their own correct calculation." us,scenario_038,child1_chip_eligible,9,llm_error,categorical_eligibility,False,,"Under PolicyEngine, CHIP only covers children who do not qualify for Medicaid, so CHIP is mutually exclusive with Medicaid. Child 1 is 7, and household income is about $22,992, roughly 70–73% FPL for a family of 4. That is well within Louisiana's Medicaid limit for children aged 6–18, so the engine puts the child in the OLDER_CHILD Medicaid category, and that Medicaid eligibility sets is_chip_eligible to False. Every model that answered checked only whether income was below a CHIP ceiling and marked the child CHIP-eligible. None of them checked first whether the child already qualified for Medicaid." us,scenario_038,child1_head_start_eligible,3,llm_error,age_disability,False,,"Head Start for preschool-age children requires the child to fall within the program’s preschool age range; a seven-year-old does not satisfy that categorical requirement. Income eligibility cannot override the age restriction, so Child 1 is ineligible even under an income calculation that falls below a poverty guideline." us,scenario_038,child1_medicaid_eligible,1,llm_error,categorical_eligibility,False,,"Louisiana evaluates a 7-year-old under the Medicaid older-child category. The household's MAGI is 0.66 times FPL, below that category's 2026 income limit, so the child qualifies; the listed assets do not alter this MAGI eligibility determination." @@ -327,7 +327,7 @@ us,scenario_038,child2_head_start_eligible,4,llm_error,categorical_eligibility,F us,scenario_038,child2_medicaid_eligible,1,llm_error,categorical_eligibility,False,,"Louisiana evaluates the 6-year-old under the older-child Medicaid category using household MAGI relative to the applicable child income limit. The household's MAGI is 0.66 times FPL, so the child satisfies that category's income test; the listed assets do not disqualify a MAGI-category child." us,scenario_038,child2_wic_eligible,4,llm_error,categorical_eligibility,False,,"WIC child eligibility ends at the child’s fifth birthday, so a six-year-old is categorically ineligible regardless of household income. All four models incorrectly treated age six as falling within the WIC child category; the models that also evaluated income therefore never reached the correct result because they first misapplied the age rule." us,scenario_038,federal_income_tax_before_refundable_credits,2,llm_error,other,False,,"The requested amount cannot fall below zero: taxable income and income tax before credits are zero, and nonrefundable credits used are capped at the existing tax liability. Refundable credits are excluded from this output, so the resulting federal income tax before refundable credits is $0." -us,scenario_038,federal_refundable_credits,44,llm_error,thresholds_rates,False,,"The reference has two parts. The first is the 2026 two-child EITC plateau maximum of $7,316: earned income of about $21,896 is above the ~$18,290 point where the credit is fully phased in and below the MFJ phase-out start. The second is the refundable CTC under 2026 law ($2,200 CTC, $1,700 refundable cap per child), which is limited by the 15% phase-in: 0.15 × ($21,896 − $2,500) = $2,909.35. Earned income here is wages plus SE income minus half of SE tax, so the $3,400 cap does not bind. The models mostly went wrong in four ways. Some used pre-TCJA sunset rules ($1,000 per child, $3,000 threshold, $2,000 total). Some gave a flat $3,400 or $3,600 and skipped the 15% earned-income limit. Some computed earned income incorrectly, using gross earnings or 92.35% of SE income. Many used a stale or invented EITC maximum instead of $7,316." +us,scenario_038,federal_refundable_credits,45,llm_error,thresholds_rates,False,,"The reference is the 2026 two-child EITC maximum of $7,316 plus refundable CTC of $2,909.35. Earned income of about $21,896 (wages $7,468 plus $15,525 SE income, minus the deductible half of SE tax, about $1,097) is in the EITC plateau. That is below the MFJ phase-out start, so no reduction applies. Under the post-OBBBA 2026 rules, the refundable CTC is the lesser of the $1,700-per-child cap ($3,400) and 15% × (earned income − $2,500), which comes to $2,909.35. Models missed in three main ways. Some used the wrong EITC maximum. Some reverted to the pre-TCJA $1,000-per-child ACTC with a $3,000 threshold. Others measured the 15% phase-in on the wrong earned-income base, using gross earnings or 92.35% of SE income, or skipped the 15% limit and took the flat $3,400 cap." us,scenario_038,free_school_meals_eligible,2,llm_error,categorical_eligibility,False,,"The household qualifies for the free tier through two independent routes: SNAP receipt confers categorical eligibility, and school-meal income is 70% of the federal poverty guideline, below the 130% cutoff. The two K–12 children therefore generate positive annual free-school-meal support, so the binary output is Yes." us,scenario_038,head_chip_eligible,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_038,head_medicaid_eligible,4,llm_error,thresholds_rates,False,,"Louisiana has run the ACA adult expansion since 2016, so a 25-year-old non-dependent adult who does not receive SSI falls in the MAGI-based ADULT category, which has a 138% FPL limit. The head's household MAGI is about $22,992 from $7,468 in wages plus $15,525 in self-employment income. For a household of four that is 0.66x FPL, far below 138%, so the head is eligible. All four models said the income was above the limit. None of them compared household MAGI to the poverty guideline for four people, and some confused the expansion limit with Louisiana's much lower pre-expansion parent limit." @@ -335,19 +335,19 @@ us,scenario_038,head_wic_eligible,3,llm_error,categorical_eligibility,False,,"WI us,scenario_038,payroll_tax,5,llm_error,payroll_tax_base,False,,"The requested payroll-tax output includes only employee-side FICA on the head’s wage earnings; self-employment income belongs in the separate self-employment-tax output. PolicyEngine applies the underlying wage amount and component-level calculations to produce $462.98 of Social Security tax plus $108.28 of Medicare tax, totaling $571.26." us,scenario_038,reduced_price_school_meals_eligible,2,llm_error,thresholds_rates,False,,"Reduced-price eligibility is a mutually exclusive lower tier, not a general test of whether income is below 185% of the federal poverty guideline. At 70% of the guideline, and with categorical eligibility, this household receives the superior free-meals tier, so reduced-price support is zero." us,scenario_038,self_employment_tax,9,llm_error,payroll_tax_base,False,,"The calculation is a single step: net earnings from self-employment = $15,525 × 0.9235 = $14,337.34. That amount plus the $7,468 in wages is far below the Social Security wage base, so the full 15.3% rate applies and SE tax = $14,337.34 × 0.153 = $2,193.61. The deduction for half of SE tax lowers AGI only. It does not lower the SE tax base again, because the 92.35% factor already accounts for it. Most models used the right method but made arithmetic or transcription slips. One wrongly applied the half-SE-tax deduction a second time, and one gave no answer." -us,scenario_038,snap,42,llm_error,thresholds_rates,False,,"The benefit math is simple: $1,916 monthly earned income, minus the 20% earned income deduction ($383.21) and the FY2026 four-person standard deduction ($223), gives net income of $1,310. The family contribution is 30% of that, $393. Subtracting it from the FY2026 four-person maximum allotment of $994 gives $601 a month, or $7,212 a year. There is no shelter deduction, because no rent, mortgage payment or utility costs were listed, and there are no medical or dependent-care deductions. Most models got the formula right but used FY2025 or made-up parameters, such as a $975 or $1,000+ maximum or a $198–$217 standard deduction. A minority invented deductions, denied eligibility outright, or submitted numbers that don't follow from their own arithmetic." +us,scenario_038,snap,43,llm_error,thresholds_rates,False,,"The calculation is simple: monthly earned income is $1,916.04. Subtract the 20% earned income deduction ($383.21) and the FY2026 standard deduction for a household of four ($223). That leaves net income of $1,310 after rounding, so the expected contribution is $393. The FY2026 maximum allotment for four is $994, so the benefit is $601 a month, or $7,212 a year. No shelter, dependent care or medical deduction applies, because there is no rent, mortgage payment, utility or care cost and nobody in the household is elderly or disabled. Most models used the right method but the wrong parameters, such as the FY2025 figures ($975 maximum and $204 standard deduction) or rough guesses ($1,000 to $1,050). Others made up deductions, wrongly found the household ineligible, or submitted a number that did not match their own working." us,scenario_038,spouse_chip_eligible,4,llm_error,health_coverage,False,,"CHIP eligibility requires the person to be ineligible for Medicaid, not merely under age 19 and below the CHIP income ceiling. The spouse qualifies for Medicaid under Louisiana's OLDER_CHILD category, so Medicaid eligibility precludes CHIP eligibility without regard to whether other coverage was listed." us,scenario_038,spouse_medicaid_eligible,3,llm_error,categorical_eligibility,False,,"The trap is that the 18-year-old is labeled \""spouse,\"" and all three models let that label override the age-based pathway: PolicyEngine assigns her the OLDER_CHILD medicaid_category, which covers ages 6-18 in Louisiana and does not require being a tax dependent or an unmarried child. The income test is not close either — household MAGI is 0.66 x FPL, below Louisiana's ~142% FPL older-child limit and below the 138% FPL adult expansion limit, so both the child pathway and the adult pathway the models invoked return eligible. Every wrong answer therefore combines a category error (adult instead of older child) with an unperformed or inverted FPL comparison, and one model additionally imported a nonexistent asset test into a MAGI category." us,scenario_038,spouse_wic_eligible,5,llm_error,categorical_eligibility,False,,"WIC income eligibility does not independently confer eligibility: a person must also be pregnant, breastfeeding, postpartum, an infant, or a child under age five. The spouse is 18, all unlisted statuses are false, and the only children are ages six and seven, so neither parenthood, childbearing age, nor low household income places the spouse in a WIC categorical group." us,scenario_038,state_income_tax_before_refundable_credits,10,llm_error,state_local_rule,False,,"Louisiana's 2024 tax reform took effect in 2025. It replaced the graduated brackets and the old combined personal exemption–standard deduction ($9,000 MFJ, plus $1,000 per dependent) with a flat 3% rate and a $25,000 standard deduction for joint filers. Federal AGI is $21,896: $22,993 of wages and SE income minus the half-SE-tax deduction of about $1,097. That is below the $25,000 MFJ deduction, so Louisiana taxable income is zero and so is the tax. Most models used pre-reform exemptions and brackets (1.85%, 2%/4%) or applied only the $12,500 single-filer deduction to a joint return, which left positive taxable income. One model reached $0 in its reasoning but submitted a different number." -us,scenario_038,state_refundable_credits,39,llm_error,state_local_rule,False,,"The household's only state refundable credit is Louisiana's refundable EITC, which equals 5% of the federal EITC. The couple files jointly with two children and has about $21,900 of EITC earned income (wages plus SE income minus half of SE tax). That puts them on the plateau, below the MFJ phase-out start of about $31k, so the federal EITC is the 2026 two-child maximum of $7,316, and 5% of it is $365.80. About half the models said Louisiana has no EITC or that it is nonrefundable, so they answered $0. Most of the others used the right 5% rate but a wrong federal EITC: a prior-year maximum, an overstated or understated guess, a phase-out figure, or the three-child maximum. A few used the wrong Louisiana percentage." -us,scenario_039,federal_income_tax_before_refundable_credits,45,llm_error,household_unit_or_filing_status,False,,"The head is a widowed filer with no dependent. Qualifying surviving spouse status under IRC §2(a) requires a dependent child, so the head files Single. Single filing means $25k/$34k Social Security thresholds, which put 85% ($30,689.25) of benefits in taxable income. AGI is $79,209.22. The 2026 post-OBBBA single standard deduction is $16,100 (no extra amount for disability, and no senior deduction under age 65), leaving $63,109.22 of taxable income, taxed at 10% to $12,400, 12% to $50,400 and 22% above, for $8,596.03. Most models took QSS status and used the $32,200 joint standard deduction and joint brackets, which gives about $4,500–$5,200. Others applied TCJA-sunset exemptions and 15%/25% rates, or 2025 or guessed bracket and deduction values." +us,scenario_038,state_refundable_credits,40,llm_error,state_local_rule,False,,"Louisiana's EITC is refundable and equals 5% of the federal EITC. This MFJ household has two children and earned income of about $21,900 (wages plus SE income minus half of SE tax). That puts it on the federal plateau, so it gets the full 2026 two-child maximum of $7,316, and 5% × $7,316 = $365.80. Most wrong answers fall into one of two groups. The first denied that Louisiana has a refundable EITC, claimed it was nonrefundable, or tied it to state tax liability, and so answered $0. The second used the right 5% structure but a wrong federal EITC figure (an inflated or 2025-level maximum, or a value placed in the phase-in or phase-out range), or applied the wrong state rate (3.5% or 50%)." +us,scenario_039,federal_income_tax_before_refundable_credits,46,llm_error,household_unit_or_filing_status,False,,"The head is a surviving spouse with no dependent child, so they file as Single. Qualifying-surviving-spouse status needs a qualifying child, so the joint brackets and the $32,200 standard deduction do not apply. Single filing uses the $25k/$34k Social Security thresholds, which makes $30,689.25 of benefits taxable. AGI is $79,209.22, the 2026 single standard deduction is $16,100 (OBBBA), and taxable income is $63,109.22. Tax under the 2026 single brackets (10% to $12,400, 12% to $50,400, 22% above) comes to $8,596.03, with no nonrefundable credits. Most models failed in one of four ways: they applied surviving-spouse joint treatment, assumed the TCJA sunset (personal exemptions and 15%/25% rates), used stale or guessed 2025/2026 deduction and bracket figures, or invented credits that wiped out the tax." us,scenario_039,federal_refundable_credits,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_039,head_medicaid_eligible,3,llm_error,health_coverage,False,,"Every Virginia Medicaid pathway open to a 61-year-old is income-tested: the ACA expansion adult group caps MAGI at 138% FPL, and the SSI-linked aged/blind/disabled group sits far below that and keys off SSI receipt, which is $0 here. This head's Medicaid MAGI counts the full $36,105 Social Security benefit (untaxed portion included) plus $26,800 in IRA distributions, $2,030 in pension, and $25,950 in estate income, offset only by a $6,260 self-employment loss, landing at 368% FPL — 2.7x the expansion limit — so the engine assigns medicaid_category NONE. All three models either asserted without arithmetic that MAGI fell under 138% FPL or treated the ""is disabled"" flag as a categorical pass that skips the income test entirely. Disability and the expansion group's waived asset test change which income test applies, never whether one applies." -us,scenario_039,head_medicare_eligible,22,llm_error,age_disability,False,,"PolicyEngine makes a person Medicare eligible only through one of these routes: age 65 or older, at least 24 months of Social Security Disability Insurance (SSDI) receipt, or a listed qualifying condition such as ESRD. A generic `is_disabled` flag is not one of them. The head is 61. Their only Social Security income is retirement income, not SSDI, and no months of SSDI receipt are listed, so that input defaults to 0 and the 24-month disability route fails. Every model wrongly treated the disabled flag alone (sometimes together with the retirement benefits or surviving-spouse status) as enough for Medicare under 65." +us,scenario_039,head_medicare_eligible,23,llm_error,age_disability,False,,"PolicyEngine's Medicare eligibility test has two routes: age 65 or older, or positive Social Security disability (SSDI) income with at least 24 months of receipt. A general `is_disabled` flag is not an input to this test. The head is 61 and has no SSDI income or SSDI months (only Social Security retirement income, plus the prompt's zero default for unlisted numeric inputs), so the head fails both routes. Every model treated the disability flag alone, sometimes along with the retirement benefits, as enough for Medicare, and so answered 1 when the answer is 0." us,scenario_039,payroll_tax,2,llm_error,payroll_tax_base,False,,"Employee payroll tax applies to wage and salary income, not estate income, Social Security retirement benefits, IRA distributions, private pensions, or self-employment income. No wages were listed, and the prompt requires unlisted numeric inputs to be zero, so the employee Social Security, Medicare, Additional Medicare, and mandatory state payroll-tax bases are all zero." us,scenario_039,self_employment_tax,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. -us,scenario_039,state_income_tax_before_refundable_credits,47,llm_error,thresholds_rates,False,,"Virginia AGI is $48,519.97: federal AGI of $79,209.22 minus only the federally taxable Social Security of $30,689.25. The head has no dependent, so they file as single. That gives the 2026 Virginia single standard deduction of $8,750 and one $930 personal exemption, so taxable income is $38,839.97 and tax is $720 + 5.75% × $21,839.97 = $1,975.80. Most models got Virginia AGI right but then used an outdated standard deduction ($8,500, $8,000 or $3,000) or applied the $17,500 joint deduction because of the surviving-spouse fact. Others left out the Social Security subtraction or invented age, disability or retirement subtractions that a 61-year-old with no disability income does not get." +us,scenario_039,state_income_tax_before_refundable_credits,48,llm_error,taxable_income_or_deductions,False,,"Virginia AGI equals federal AGI of $79,209.22 minus all $30,689.25 of federally taxable Social Security, which gives $48,519.97. The head is a surviving spouse with no dependent, so the return is filed as single. Taxable income is $48,519.97 minus the 2026 single standard deduction of $8,750 and one $930 personal exemption, or $38,839.97, and the tax on that is $720 + 5.75% × $21,839.97 = $1,975.80. No age deduction, extra disability exemption or nonrefundable credit applies. Most models used an older standard deduction ($8,500 or $8,000), treated the surviving spouse as a joint filer with $17,500, skipped the Social Security subtraction, or invented exclusions for being age 61 or disabled." us,scenario_039,state_refundable_credits,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_040,federal_income_tax_before_refundable_credits,9,llm_error,taxable_income_or_deductions,False,,"Every model got the same AGI the engine used ($28,000 wages + $4,300 taxable Social Security = $32,300, since workers' compensation is excluded and provisional income of $40,600 falls in the 50% tier between the $32,000 and $44,000 MFJ thresholds) or missed it, and then lost the case on the deduction side. For tax year 2026 the TCJA structure is permanent: personal exemptions remain repealed, the MFJ standard deduction is $32,200, the aged additional standard deduction is $1,650 per 65+ spouse ($3,300), and the OBBBA senior deduction adds $6,000 per spouse aged 65+ ($12,000) for a total of $47,500 — well above the $32,300 AGI, so taxable income and tax are $0. Six of the nine models instead applied a TCJA-sunset 2026 with a ~$16,500–$20,000 standard deduction plus revived personal exemptions of ~$10,200–$10,600, a combination that leaves a small positive taxable income taxed at 10%. The two that used a post-OBBBA standard deduction still failed by inflating includible Social Security or by treating the senior deduction as a tax offset rather than a $6,000-per-spouse deduction." us,scenario_040,federal_refundable_credits,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. @@ -359,7 +359,7 @@ us,scenario_040,spouse_medicaid_eligible,4,llm_error,categorical_eligibility,Fal us,scenario_040,spouse_medicare_eligible,1,llm_error,age_disability,False,,"Medicare eligibility applies at age 65, so the 69-year-old spouse qualifies through the age pathway without needing disability-based eligibility or 24 months of SSDI receipt. The spouse’s workers’ compensation and disability facts do not alter that age-based result." us,scenario_040,state_income_tax_before_refundable_credits,6,llm_error,taxable_income_or_deductions,False,,"The case turns on two Arizona-specific rules: Arizona subtracts from federal AGI all Social Security benefits included there, and Arizona's standard deduction conforms to the base federal married-filing-jointly amount (about $32,200 for 2026) with no additional age-65 amount. Removing the $4,300 of taxable Social Security leaves $28,000 of wages as Arizona AGI, which is more than $4,000 below the standard deduction, so taxable income is zero and the 2.5% flat tax yields nothing before refundable credits; itemizing is worse at $16,324 of mortgage interest plus real estate taxes. The wrong answers all manufacture a positive base either by shrinking the deduction — inventing $20,000, $22,000, or an unstated ~$22,700 figure, in two cases by grafting a federal-style age-65 add-on Arizona does not have — or by leaving Social Security in the Arizona base. One model produced the zero result and then overrode it, and one returned nothing at all." us,scenario_040,state_refundable_credits,2,llm_error,categorical_eligibility,False,,"Arizona’s refundable credits are not awarded merely because a married filer is elderly and has income below a general threshold. The household satisfies no applicable Arizona refundable-credit eligibility pathway in 2026, so az_refundable_credits and the aggregate state_refundable_credits are both zero; the other failure is a missing required output." -us,scenario_042,federal_income_tax_before_refundable_credits,50,llm_error,taxable_income_or_deductions,False,,"The correct answer comes from four steps. (1) Filing status is Single. A surviving spouse with no dependent child does not qualify for QSS. (2) Taxable Social Security is $16,846.25: provisional income is $48,525, so the amount is 0.85×($48,525−$34,000)+$4,500, below the 85% cap. (3) Under 2026 OBBBA law the deductions total $24,150: the $16,100 standard deduction, the $2,050 aged add-on and the $6,000 senior deduction. (4) The $4,681 of qualified dividends and capital gains is taxed at 0%, and the remaining $21,749.71 runs through the 10%/12% brackets with the 10% band ending at $12,400, giving $2,361.96. The wrong answers split into three main groups: about 13 models used QSS/joint parameters, about 14 left out the $6,000 senior deduction, and 7 applied the pre-TCJA sunset rules (personal exemption, 15% bracket), even though OBBBA made the TCJA rules permanent. Others overstated taxable Social Security by taking a flat 85%. Developer adjudication (2026-09-22): the judge (claude-opus-5-5) returned llm_error; adjudicated llm_error (taxable_income_or_deductions). The frozen 1,979.16 is regenerated as 2,361.96: it corrects an engine defect fixed upstream (fixed in PolicyEngine/policyengine-us#8839 (issue #8828), after the reference freeze): Capital gain distributions are long-term capital gain in gross income and in the preferential-rate base. Reference regenerated (26 U.S.C. 61(a)(3), 852(b)(3)(B); Form 1040 line 7)." +us,scenario_042,federal_income_tax_before_refundable_credits,51,llm_error,taxable_income_or_deductions,False,,"The head is a widowed filer with no dependent child, so the correct status is single, not qualifying surviving spouse. Under single filing, taxable Social Security is 0.85×(48,525−34,000)+4,500 = $16,846, which gives AGI of $50,580.71. The 2026 OBBBA deductions are $16,100 standard, $2,050 aged add-on and the $6,000 senior deduction, totaling $24,150, so taxable income is $26,430.71. The $4,681 of qualified dividends and capital gains is taxed at 0%, and the $21,749.71 of ordinary income is taxed at 10% up to $12,400 and 12% above, for $2,361.96. The wrong answers fall into four main groups: using QSS joint-width deductions and brackets, leaving out the $6,000 senior deduction, assuming the TCJA expired in 2026 (bringing back personal exemptions and the 15% bracket), and miscalculating how much Social Security is taxable. Developer adjudication (2026-09-22): the judge (claude-opus-5-5) returned llm_error; adjudicated llm_error (taxable_income_or_deductions). The frozen 1,979.16 is regenerated as 2,361.96: it corrects an engine defect fixed upstream (fixed in PolicyEngine/policyengine-us#8839 (issue #8828), after the reference freeze): Capital gain distributions are long-term capital gain in gross income and in the preferential-rate base. Reference regenerated (26 U.S.C. 61(a)(3), 852(b)(3)(B); Form 1040 line 7)." us,scenario_042,federal_refundable_credits,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_042,payroll_tax,2,llm_error,payroll_tax_base,False,,"Payroll tax uses employee wages as its base, and the prompt lists no wage or salary income. The pension, IRA distributions, investment income, Social Security benefits, and farm loss do not generate employee-side Social Security or Medicare tax, so employee payroll tax is $0." us,scenario_042,self_employment_tax,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. @@ -393,7 +393,7 @@ us,scenario_045,payroll_tax,10,llm_error,payroll_tax_base,False,,"The trap is th us,scenario_045,self_employment_tax,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_045,snap,4,llm_error,categorical_eligibility,False,,"This household has one person with no elderly or disabled member, so it must pass a gross income screen before net income matters. Michigan counts child support paid in SNAP gross income and deducts it only at the net income step, so gross income is the full $3,022.97 a month. That is about 232% of the poverty guideline, which fails both the 130% gross income test and the 200% limit for Michigan's TANF non-cash categorical eligibility. SNAP is therefore $0 in every month. The wrong answers subtracted items before the gross test, reached a benefit after their own reasoning said the household was ineligible, or gave no answer." us,scenario_045,ssi,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. -us,scenario_045,state_income_tax_before_refundable_credits,42,llm_error,thresholds_rates,False,,"Michigan applies a flat 4.25% rate to AGI ($36,275.59, which is gross wages; the employer-sponsored insurance premiums are not subtracted) minus the 2026 personal exemption of $5,900. That gives $30,375.59 × 0.0425 = $1,290.96, and no nonrefundable credits apply. Most models used the right method but the wrong exemption amount ($5,000–$6,200), and a few used a 4.05% rate. A second group subtracted the $21,208 ESI premiums to get an AGI of $15,068. The models that answered $0 either invented a standard deduction or treated the refundable Homestead Property Tax Credit as an offset." +us,scenario_045,state_income_tax_before_refundable_credits,43,llm_error,thresholds_rates,False,,"Michigan taxes federal AGI ($36,275.59, the full gross wage, since the stated wage is not reduced by the employer-sponsored insurance premium) minus a single 2026 personal exemption of $5,900, at a flat 4.25%. There is no standard deduction, child support paid is not deductible, and no nonrefundable credit applies, so the tax is $30,375.59 × 4.25% = $1,290.96. Most models got the structure right but used the wrong exemption amount: $5,800 (the 2025 figure), $6,000, $5,600 or $5,000. A second group subtracted the $21,208 ESI premium from AGI. A third group invented a standard deduction or treated the refundable Homestead Property Tax Credit as nonrefundable and arrived at $0." us,scenario_045,state_refundable_credits,46,llm_error,state_local_rule,False,,"The entire $760.79 is Michigan's refundable Homestead Property Tax Credit for a renter. The calculation is 60% × (23% of $10,560 rent, which is $2,428.80, minus 3.2% of total household resources of $36,275.59, which is $1,160.82). Child support paid and employer-sponsored insurance premiums are not subtracted from household resources. The federal childless EITC is fully phased out at $36k, so the Michigan EITC is $0. Most wrong models either looked only at the EITC and returned $0, or got one parameter of the homestead formula wrong: 20% or 17% of rent instead of 23%, a 3.5% threshold instead of 3.2%, a missing or wrong 60% multiplier, or household resources reduced by premiums or child support." us,scenario_046,child1_chip_eligible,1,llm_error,state_local_rule,False,,"Oklahoma covers school-age children through Medicaid (SoonerCare), not through a separate CHIP. The engine therefore gives a 10-year-old in Oklahoma no CHIP pathway on age grounds. The household's MAGI of about $92,003 (wages plus interest) is also far above any Oklahoma children's income limit for a family of four. A wrong Yes comes from applying a generic, high CHIP income limit and understating MAGI, instead of Oklahoma's own CHIP rules for this child's age and income." us,scenario_046,child1_medicaid_eligible,1,llm_error,categorical_eligibility,False,,"A dependent child qualifies for Oklahoma Medicaid only through an applicable eligibility category. At age 10 and MAGI income of 2.79 times FPL, child1 exceeds the income limits for the regular children's group, CHIP, and every other applicable pathway, so the Medicaid category is NONE and eligibility is No." @@ -404,14 +404,14 @@ us,scenario_046,federal_refundable_credits,14,llm_error,categorical_eligibility, us,scenario_046,head_chip_eligible,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_046,payroll_tax,17,llm_error,payroll_tax_base,False,,"The head's $92,000 of gross wages is the FICA base. Employee Social Security is 6.2% × $92,000 = $5,704 and employee Medicare is 1.45% × $92,000 = $1,334, for a total of $7,038. There is no Additional Medicare Tax and no Oklahoma employee payroll tax. The most common mistake was subtracting the $9,208 employer-sponsored insurance premium as if it were a Section 125 pre-tax reduction, which the household facts never state, giving $6,334. The other wrong answers came from counting the overtime premium twice, inventing a state payroll tax, arithmetic or transcription slips, or giving up with $0." us,scenario_046,self_employment_tax,2,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. -us,scenario_046,state_income_tax_before_refundable_credits,49,llm_error,thresholds_rates,False,,"Oklahoma taxable income is $92,003 AGI minus the $12,700 OK joint standard deduction and $4,000 in exemptions, which gives $75,303. OK allows itemizing only when the filer also itemizes federally, and the $32,200 federal standard deduction for 2026 exceeds this household's roughly $22,430 in itemized deductions, so the OK standard deduction applies. The restructured 2026 joint brackets are 0% up to $7,500, 2.5% to $9,800, 3.5% to $14,400 and 4.5% above that. They produce $2,959.14 of tax. That is then reduced by the OK child credit of 5% of the $4,400 federal CTC ($2,200 per child), or $220. Most models used the old 0.25%–4.75% schedule or a 4.5% top rate on top of the old lower brackets, itemized on the OK return, used $2,000-per-child CTC figures, or left out the credit." +us,scenario_046,state_income_tax_before_refundable_credits,50,llm_error,thresholds_rates,False,,"Oklahoma taxable income is $92,003 AGI minus the $12,700 joint standard deduction minus $4,000 in exemptions, which equals $75,303. The household takes the $32,200 federal standard deduction in 2026, so Oklahoma does not let it itemize. The trap that separates the answers is Oklahoma's 2026 rate schedule under HB 2764: for joint filers, 0% on the first $7,500, 2.5% up to $9,800, 3.5% up to $14,400, and 4.5% above that. This gives $57.50 + $161 + $2,740.64 = $2,959.14. Oklahoma's nonrefundable child credit then subtracts 5% of the $4,400 federal CTC ($2,200 per child), or $220, leaving $2,739.14. Most models used the old six-bracket schedule with a 4.75% top rate, itemized on the Oklahoma return even though the household doesn't itemize federally, used the federal standard deduction, or left out the $220 credit." us,scenario_046,state_refundable_credits,2,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_048,head_medicaid_eligible,6,llm_error,categorical_eligibility,False,,"Age 85 establishes membership in an aged population but does not itself confer Medicaid eligibility. The head receives no SSI, is not a dependent, and qualifies through none of the Medicaid pathways; the 2.17-times-FPL MAGI level also does not establish eligibility in a MAGI category. Low assets cannot substitute for satisfying a pathway's income and categorical requirements." us,scenario_048,head_medicare_eligible,1,llm_error,other,False,,"Medicare eligibility is satisfied because the head is age 85, well above the age-65 threshold. The model’s prose reached that result but its submitted binary value reversed it: eligible must be encoded as 1, not 0." us,scenario_048,payroll_tax,2,llm_error,other,False,,"Payroll tax here is just employee FICA on $7,656 of wages: 6.2% Social Security ($474.67) plus 1.45% Medicare ($111.01), for $585.68. Ohio has no mandatory employee state payroll tax. Social Security survivor benefits are not covered wages. Both models arrived at about $586 in their reasoning but then put a different, unsupported number in the numeric value field. The failure is in transcribing the answer, not in the tax rule." us,scenario_048,snap,5,llm_error,thresholds_rates,False,,"The household’s $34,626 annual income exceeds the applicable $17,420 SNAP eligibility threshold for a one-person Ohio household in 2026, so SNAP eligibility ends before any minimum-allotment calculation. A minimum benefit applies only to an otherwise eligible household; it cannot override a failed income test." us,scenario_048,state_income_tax_before_refundable_credits,2,llm_error,thresholds_rates,False,,"The trap is Ohio's zero-tax bracket. Ohio's individual income tax schedule imposes no tax on Ohio taxable nonbusiness income at or below roughly $26,050, so this filer's $7,656 in wages — the only Ohio-taxable income, since the $26,970 in Social Security survivor benefits stays out of federal AGI at a provisional income of $21,141, below the $25,000 base amount — produces $0 of liability before any credit. Both models correctly excluded the Social Security benefits and then applied the 2.75% rate starting at the first dollar of taxable income, converting a below-threshold filer into a taxpayer. Their differing answers ($106 vs. $94.54) come only from downstream inventions — a fictitious Ohio standard deduction in one case, a recharacterized exemption credit plus the $50 senior citizen credit in the other — layered on the same missing zero bracket." -us,scenario_049,federal_income_tax_before_refundable_credits,46,llm_error,taxable_income_or_deductions,False,,"The 2026 result depends on applying OBBBA deductions on top of AGI of $247,385. That AGI is wages minus only the $15,436 traditional 401(k). The ESI premium is not subtracted, and neither the IRA nor the auto-loan interest is deductible. From AGI you subtract the $32,200 joint standard deduction, the full $25,000 joint cap on the qualified overtime deduction (MAGI is under the $300,000 phase-out), and about $580 of cash charity for non-itemizers. Most wrong answers made one of three mistakes. Some left out the $25,000 overtime deduction or used TCJA-sunset rules (personal exemptions, pre-TCJA brackets). Some cut wages by the $16,408 employer-sponsored premium. Others claimed the vehicle-loan interest deduction, which is fully phased out above $200,000 MAGI, or dropped the non-itemizer charitable deduction." +us,scenario_049,federal_income_tax_before_refundable_credits,47,llm_error,taxable_income_or_deductions,False,,"The reference sets AGI at $247,385: wages minus the $15,436 traditional 401(k), plus $3,501 of taxable interest and $6,320 of dividends, with no exclusion for ESI premiums and no deduction for the IRA, which phases out. From that it subtracts three OBBBA-era deductions: the $32,200 2026 MFJ standard deduction, the full $25,000 MFJ qualified-overtime deduction (MAGI is below the $300,000 phase-out start), and the roughly $580 non-itemizer cash charitable deduction. The $928 auto-loan-interest deduction is zero because it is fully phased out above $200,000 MAGI. Most models dropped the $25,000 overtime deduction or applied TCJA-sunset rules, which overstates tax by about $5,500 or more. The models that came close went wrong on smaller items: excluding ESI premiums, claiming the phased-out auto-loan interest, or leaving out the non-itemizer charitable deduction." us,scenario_049,federal_refundable_credits,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_049,free_school_meals_eligible,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_049,head_chip_eligible,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. @@ -431,14 +431,14 @@ us,scenario_049,ssi,1,parse_contract_failure,missing_output,False,,All wrong res us,scenario_049,state_income_tax_before_refundable_credits,9,llm_error,thresholds_rates,False,,"New Hampshire does not tax wages. Its only personal income levy, the Interest and Dividends Tax, produces no liability on this household in 2026. The trap is the rate schedule. The 2021 law cut the rate one point a year and would have left it at 1% in 2026. The 2023 law (HB 2) replaced that schedule and ended the tax for taxable periods beginning after December 31, 2024. PolicyEngine computes the same $5,021 base the models used ($9,821 of interest and dividends minus the $4,800 joint exemption) and assesses $0. Almost every wrong model found that base correctly and then applied a superseded nonzero rate: 1%, or in one case 3%." us,scenario_049,state_refundable_credits,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_049,tanf,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. -us,scenario_051,federal_income_tax_before_refundable_credits,41,llm_error,thresholds_rates,False,,"The reference applies the post-OBBBA 2026 single parameters: a $16,100 standard deduction, the 10% bracket up to $12,400, and 12% above that. It taxes ordinary income of $40,000 − $16,100 = $23,900, which gives $1,240 + 12% × $11,500 = $2,620. The $180 of non-Schedule-D capital gains adds nothing to the tax, and the $5,389 ESI premium is not subtracted from wages. Most models missed for one of three reasons: they used stale or expired-law parameters (2024/2025 deductions and brackets, or a pre-TCJA reversion with personal exemptions and a 15% bracket), they taxed the $180 at 12% (giving $2,641.60), or they submitted a number that contradicts their own arithmetic." +us,scenario_051,federal_income_tax_before_refundable_credits,42,llm_error,thresholds_rates,False,,"The reference includes $40,000 of wages and $180 of non-Schedule-D capital gains in gross income and subtracts the 2026 single standard deduction of $16,100 (the OBBBA amount, indexed for inflation), leaving $24,080 of taxable income. The ordinary-rate portion is $23,900. That is taxed at 10% up to $12,400 ($1,240) and 12% on the remaining $11,500 ($1,380), for $2,620. The $5,389 of ESI premiums is not taken out of wages, the $180 of non-Schedule-D capital gains adds no tax, and there are no nonrefundable credits. The wrong answers fall into four groups: models that taxed the $180 at 12% ($2,641.60), models that used 2024/2025 or estimated standard deductions and bracket limits, models that assumed TCJA had expired (personal exemptions and a 15% bracket), and models that computed a figure and then submitted a different, unsupported number or cut tax to $0 with credits this filer doesn't have." us,scenario_051,federal_refundable_credits,4,llm_error,thresholds_rates,False,,"A childless single filer with approximately $40,000 of earnings is above the 2026 EITC phaseout endpoint, so the EITC is $0. With no qualifying children and no facts supporting another refundable federal credit, all five refundable-credit components are $0." us,scenario_051,head_medicaid_eligible,2,llm_error,categorical_eligibility,False,,"Louisiana Medicaid eligibility requires qualification through a specific categorical pathway, not merely acceptable immigration status or the absence of an expressly listed disqualification. This 25-year-old, nondependent adult has MAGI income of 2.51 times FPL, receives no SSI, and falls into Medicaid category NONE, so no MAGI or alternative state-program pathway confers eligibility." us,scenario_051,payroll_tax,10,llm_error,payroll_tax_base,False,,"Employee Social Security and Medicare taxes apply to the full $40,000 of wages here, producing $2,480 and $580 respectively, for a $3,060 total. The dominant error was subtracting the listed employer-sponsored insurance premium without any fact establishing a pre-tax salary-reduction arrangement; several other models derived $3,060 correctly but then submitted a different number." us,scenario_051,self_employment_tax,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. -us,scenario_051,state_income_tax_before_refundable_credits,50,reference_later_law,taxable_income_or_deductions,False,,"After the 2024 reform, Louisiana taxes income at a flat 3% and allows a single standard deduction of $12,500 for 2025. That deduction is indexed for inflation, so it rises to $12,835 in 2026. Taxable income is $40,180 − $12,835 = $27,345, and 3% of that is $820.35. Most models had the structure right but used the 2025 figure of $12,500 without inflating it, which gives $830.40. Others used pre-2025 Louisiana law: the $4,500 exemption, the 1.85%/3.5% brackets, and the federal income tax deduction. Some also took the $5,389 ESI premium out of AGI. Developer adjudication (2026-10-06): the judge (claude-opus-5-5) returned llm_error; adjudicated reference_later_law (taxable_income_or_deductions). The frozen 814.95 is regenerated as 820.35: it corrects an engine defect fixed upstream (fixed in PolicyEngine/policyengine-us#8839 (issue #8828), after the reference freeze): Capital gain distributions are long-term capital gain in gross income and in the preferential-rate base. The frozen reference is 820.35; the value under the published figure is 820.26. The reference rests on a 2026 Louisiana standard deduction of $12,835, which policyengine-us computed from published CPI-U under R.S. 47:294(B) but which no Louisiana publication stated before the 2026-07-03 freeze; Louisiana's first 2026 return amount, $12,838, came in Revenue Information Bulletin 26-019 on 2026-09-28. Excluded under decision d994, which keeps the published-amounts convention for every other reference (reference_audit/2026-10-05-louisiana). Reference depends on law published after the reference freeze; output excluded from scoring (Louisiana Department of Revenue, Revenue Information Bulletin 26-019, dated 2026-09-28: Louisiana's 2026 standard deduction is $12,838 for single and separate filers and $25,676 for the other statuses, the first 2026 return amount Louisiana published)." +us,scenario_051,state_income_tax_before_refundable_credits,51,reference_later_law,taxable_income_or_deductions,False,,"Louisiana's post-2024 reform (Act 11) uses a flat 3% rate, starts from federal AGI of $40,180, and allows a single standard deduction of $12,500 that is indexed for inflation from 2026. The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994. Most models used the unindexed $12,500 and got $830.40. Others used the repealed pre-2025 system: the 1.85%/3.5% brackets, the $4,500 exemption, and the deduction for federal income tax paid. Some also subtracted employer insurance premiums from AGI or answered that Louisiana has no income tax. Developer adjudication (2026-10-06): the judge (claude-opus-5-5) returned llm_error; adjudicated reference_later_law (taxable_income_or_deductions). The frozen 814.95 is regenerated as 820.35: it corrects an engine defect fixed upstream (fixed in PolicyEngine/policyengine-us#8839 (issue #8828), after the reference freeze): Capital gain distributions are long-term capital gain in gross income and in the preferential-rate base. The frozen reference is 820.35; the value under the published figure is 820.26. The reference rests on a 2026 Louisiana standard deduction of $12,835, which policyengine-us computed from published CPI-U under R.S. 47:294(B) but which no Louisiana publication stated before the 2026-07-03 freeze; Louisiana's first 2026 return amount, $12,838, came in Revenue Information Bulletin 26-019 on 2026-09-28. Excluded under decision d994, which keeps the published-amounts convention for every other reference (reference_audit/2026-10-05-louisiana). Reference depends on law published after the reference freeze; output excluded from scoring (Louisiana Department of Revenue, Revenue Information Bulletin 26-019, dated 2026-09-28: Louisiana's 2026 standard deduction is $12,838 for single and separate filers and $25,676 for the other statuses, the first 2026 return amount Louisiana published)." us,scenario_051,state_refundable_credits,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. -us,scenario_052,federal_income_tax_before_refundable_credits,49,reference_engine_defect,taxable_income_or_deductions,False,"PolicyEngine subtracts the $43.28 traditional IRA contribution above the line without applying the IRC §219(g) active-participant MAGI phaseout ($129,000–$149,000 for MFJ in 2026). The head's $926 traditional 401(k) deferral makes them an active participant, so at roughly $504,800 MAGI the deduction should be $0 and the tax $13.85 higher (about $104,225.26).","The reference taxes $471,730.56 of ordinary income under the 2026 MFJ brackets that OBBBA made permanent (32% from $403,550), after a $32,200 standard deduction. It adds 15% on $848 of qualified dividends and 3.8% NIIT on $5,748 (interest plus dividends minus the $3,000 allowable capital loss). AGI of $504,778.56 reflects the $926.16 401(k) exclusion, the $3,000 capital-loss limit and a $43.28 IRA deduction. Most wrong models assumed TCJA expired (personal exemptions, pre-TCJA rates), used old standard deductions, subtracted ESI premiums from wages, added the payroll-side Additional Medicare Tax, or left out or overstated NIIT; the closest answers ($104,225.30) differ only by disallowing the $43.28 IRA deduction. Developer adjudication (2026-09-22): the judge (claude-opus-5-5) returned llm_error; adjudicated reference_engine_defect (taxable_income_or_deductions). The frozen reference is 104,211.41; the corrected value is 104,225.26. PolicyEngine deducts traditional IRA contributions without the active-participant phase-out. Reference is an engine defect; output excluded from scoring (26 U.S.C. 219(g); IRS Notice 2025-67 (2026 ranges))." +us,scenario_052,federal_income_tax_before_refundable_credits,50,reference_engine_defect,taxable_income_or_deductions,False,"PolicyEngine deducts the $43.28 traditional IRA contribution above the line without applying the IRC §219(g) active-participant phaseout. The 2026 MFJ phaseout runs $129,000–$149,000, and the head makes 401(k) elective deferrals with MAGI of about $504,800, so the deduction is overstated by $43.28 and tax is understated by $13.89.","The frozen, unscored reference comprises ordinary tax of $103,865.78 on $471,730.56, plus $127.20 of 15% tax on the $848 of qualified dividends, plus $218.42 of NIIT on $5,748 of net investment income. That ordinary amount comes from taxable income of $472,578.56: AGI of $504,778.56 (after the $926.16 401(k) deferral, the $3,000 capital-loss cap and the $43.28 IRA deduction) less the $32,200 OBBBA standard deduction, taxed under the 2026 MFJ brackets. Common differences from the frozen reference involve TCJA-sunset parameters, ESI premiums subtracted from wages, differing NIIT treatment and the $2,250 Additional Medicare Tax assigned to payroll tax. The exclusion record leaves NIIT's inclusion in the requested output unresolved. The three closest answers ($104,225.00 and two at $104,225.30) disallowed the IRA deduction and fall within $0.26 of the recorded corrected value, $104,225.26; their differences from the frozen reference also include rounding. Developer adjudication (2026-09-22): the judge (claude-opus-5-5) returned llm_error; adjudicated reference_engine_defect (taxable_income_or_deductions). The frozen reference is 104,211.41; the corrected value is 104,225.26. The frozen reference deducted traditional IRA contributions without the active-participant phase-out. The policyengine-us 2.60.0 engine applies that phaseout; the output remains excluded because NIIT's inclusion in the requested output remains unresolved. Reference is an engine defect; output excluded from scoring (26 U.S.C. 219(g); IRS Notice 2025-67 (2026 ranges))." us,scenario_052,federal_refundable_credits,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_052,head_medicare_eligible,1,llm_error,age_disability,False,,"Standard Medicare eligibility requires age 65 unless a separate qualifying pathway, such as disability or end-stage renal disease, applies. The head is 59 and all unlisted disability and health-status facts are false, so no Medicare eligibility pathway applies." us,scenario_052,payroll_tax,32,llm_error,payroll_tax_base,False,,"Only the head earns wages. The reference applies three components to the full $500,000: 6.2% Social Security on the 2026 wage base of $184,500 ($11,439), 1.45% Medicare on all $500,000 ($7,250), and 0.9% Additional Medicare Tax above the $250,000 married-filing-jointly threshold ($2,250), for $20,939. Two errors account for most misses. Some models used an outdated or guessed Social Security wage base, such as $168,600, $176,100 or about $180,000. Others shrank Medicare wages by subtracting the employer-sponsored insurance premium or the traditional 401(k) deferral, even though the facts never describe a cafeteria plan and 401(k) deferrals stay subject to FICA. Other models used the $200,000 single threshold, made arithmetic slips, or submitted numbers that did not match their own work." @@ -447,8 +447,8 @@ us,scenario_053,federal_income_tax_before_refundable_credits,38,llm_error,thresh us,scenario_053,federal_refundable_credits,1,llm_error,categorical_eligibility,False,,"A single 25-year-old filer with no children and $66,969 of wages receives neither a refundable Child Tax Credit nor an Earned Income Tax Credit in 2026. With the other enumerated refundable-credit components also equal to zero, federal refundable credits total $0." us,scenario_053,payroll_tax,10,llm_error,payroll_tax_base,False,,"PolicyEngine applies the employee FICA rates to the full $66,969 of gross wages: 6.2% Social Security ($4,152.06) plus 1.45% Medicare ($971.05) equals $5,123.10. The listed employer-sponsored insurance premium ($3,389) does not reduce the payroll-tax wage base. The household facts never say the premium is paid through a Section 125 cafeteria plan, and the prompt forbids inferring unlisted facts. Eight models subtracted the premium anyway and taxed $63,580, which gives $4,863.87. The two GPT-5.4 models used the correct base and rates but multiplied them out wrong." us,scenario_053,self_employment_tax,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. -us,scenario_053,state_income_tax_before_refundable_credits,50,llm_error,state_local_rule,False,,"The reference uses four Idaho-specific rules. First, Idaho subtracts the $5,000 of self-paid health insurance premiums from federal AGI ($66,968.68), which gives Idaho AGI of $61,968.68. Next comes the $16,100 standard deduction, leaving taxable income of $45,868.68. That income is taxed at 5.3% above the $4,811 single zero-rate bracket, giving $2,176.06. Finally, the $10 permanent building fund tax is added, for a total of $2,186.06. Most models stopped at 5.3% (or the old 5.695%/5.8% rate) on $50,869 with no zero bracket. Almost all skipped the Idaho health-premium subtraction, and only one added the $10 PBF tax, and that model subtracted it instead of adding it." -us,scenario_053,state_refundable_credits,42,llm_error,state_local_rule,False,,"The whole $155 is Idaho's grocery credit, which is a refundable credit. It has no income phase-out, and PolicyEngine reports it in full in state_refundable_credits however much Idaho tax the filer owes. Idaho's 2025 legislation set the per-person amount at $155 for 2026. A full-year resident under 65 who received no SNAP in any month and was not incarcerated gets the full $155. Models that answered 0 either called the credit nonrefundable, said it only offsets tax, or applied a nonexistent income limit. Models that answered $120, $100 or $150 knew the credit applies but used an old or wrong per-person amount." +us,scenario_053,state_income_tax_before_refundable_credits,51,llm_error,state_local_rule,False,,"Idaho's 2026 tax is a flat 5.3% on taxable income above a $4,811 zero-rate bracket. To reach the reference, start from federal AGI of $66,969, which the ESI premiums do not reduce. Subtract the $5,000 Idaho subtraction for health insurance premiums the household pays and the $16,100 standard deduction. That leaves $45,869 of taxable income, and the tax on it is $2,176.06. Then add the $10 permanent building fund tax to get $2,186.06. Most models used the repealed 5.695%/5.8% rate, skipped the zero bracket, missed the $5,000 health-premium subtraction, or left out the $10 building fund tax." +us,scenario_053,state_refundable_credits,43,llm_error,categorical_eligibility,False,,"Idaho's grocery credit is refundable, with no income limit or phase-out. Its amount is prorated by months without SNAP receipt or incarceration. Idaho's 2025 legislation (HB 231) raised it to $155 per person under age 65 starting in 2025, so this single 25-year-old who qualified all 12 months gets $155. Of the wrong models, 21 answered $0, 21 used a per-person amount of $100, $120, or $150, and one provided no output." us,scenario_054,child1_chip_eligible,7,llm_error,categorical_eligibility,False,,"CHIP eligibility requires the child to be ineligible for Medicaid; satisfying a CHIP income ceiling alone is not sufficient. At this very low household income, the 10-year-old qualifies for Medicaid under North Carolina’s OLDER_CHILD category, and that Medicaid eligibility excludes the child from CHIP." us,scenario_054,child1_medicaid_eligible,2,llm_error,categorical_eligibility,False,,"Child 1 qualifies through the ordinary children's MAGI pathway: at age 10 he falls in the OLDER_CHILD category (ages 6–18), whose North Carolina income limit is 133% FPL plus the 5-percentage-point disregard, and NC folded its separate NC Health Choice tier into Medicaid so school-age children are covered under Medicaid rather than being pushed to CHIP. The household's only income is $17,100 of self-employment earnings, which after the deductible half of SE tax leaves MAGI at 0.58 × FPL for a family of three — a fraction of the applicable limit. Both models returned 0 without ever performing that categorical-plus-income test: one asserted an income failure that the arithmetic contradicts, the other treated unlisted household facts as missing prerequisites even though the prompt instructs that unlisted booleans are false and take-up is assumed." us,scenario_054,child1_wic_eligible,2,llm_error,age_disability,False,,"WIC categorical eligibility covers pregnant, postpartum, and breastfeeding women, infants, and children under age five; it does not extend to nutritionally at-risk school-age children. Child 1 is age 10, so income eligibility and another household member’s WIC receipt cannot make Child 1 eligible." @@ -465,7 +465,7 @@ us,scenario_054,head_wic_eligible,17,llm_error,categorical_eligibility,False,,"W us,scenario_054,payroll_tax,2,llm_error,payroll_tax_base,False,,"Employee payroll tax applies to wages, not SSTB self-employment income; that income instead enters the separate self-employment-tax calculation. With no reported wages and all unlisted numeric inputs set to zero, every component of the requested employee-side payroll tax is zero." us,scenario_054,reduced_price_school_meals_eligible,2,llm_error,categorical_eligibility,False,,"Reduced-price eligibility is mutually exclusive with the superior free-meals tier in this output. The household is in the FREE tier because it meets categorical eligibility through SNAP or TANF and its school-meal income is 63% of the federal poverty guideline, below the 130% free-meals threshold; therefore reduced-price support is zero." us,scenario_054,self_employment_tax,7,llm_error,other,False,,"This is a plain SECA calculation. Net SE earnings are $17,100 × 0.9235 = $15,791.85, which is far below the Social Security wage base, so the full 15.3% applies: $15,791.85 × 0.153 = $2,416.15. Every model either picked the right method and then made an arithmetic or rounding slip, or worked out about $2,416 and then submitted some other number. Two models subtracted things that do not reduce SE tax at all, such as the deduction for half of SE tax, which only lowers income-tax AGI." -us,scenario_054,snap,48,llm_error,thresholds_rates,False,,"The reference counts the full $17,100 of self-employment income, so gross income is $1,425 a month. It subtracts the $285 earned income deduction (20%) and the $209 FY2026 standard deduction for three people, which leaves $931 of net income. The expected contribution is 30% of that, $279.30, rounded up to $280, and the FY2026 maximum allotment for three is $785, so the benefit is $505 a month, or $6,060 a year. NC's TANF non-cash categorical eligibility (BBCE) means the $14,000 bank balance does not disqualify the household. The wrong answers fall into three groups: models that applied an asset limit or wrongly failed the household on income and gave $0; models that used outdated or guessed maximum allotments and standard deductions ($766, $768, $781, $800, $816 and others); and models that had every parameter right but skipped the rule that rounds the 30% contribution up to a whole dollar, giving $505.70 a month ($6,068.40 a year) instead of $505." +us,scenario_054,snap,49,llm_error,thresholds_rates,False,,"The household is categorically eligible through North Carolina's TANF non-cash BBCE, so the $14,000 bank balance does not disqualify the household. Gross self-employment income of $1,425/month is counted with no SE-tax or cost-of-business reduction. The $209 standard deduction and $285 earned income deduction leave $931 net. The 30% expected contribution of $279.30 rounds up to $280, so each month is $785 − $280 = $505, or $6,060 a year. Wrong answers fall into three groups: models that wrongly applied an asset or income cutoff and returned $0; models that used stale or guessed FY2025/FY2026 maximum allotments and standard deductions ($766/$768/$800+, $198/$204/$228); and models that had every input right but skipped the rule that rounds the 30% contribution up to the next whole dollar, which gave $505.70/month ($6,068.40)." us,scenario_054,state_income_tax_before_refundable_credits,4,llm_error,taxable_income_or_deductions,False,,"Two independent paths lead to $0 of North Carolina tax. First, the only income fact listed is the SSTB *component* input; total self-employment income is unlisted and therefore 0 under the prompt's ""treat any unlisted numeric input as 0"" rule, so the engine's trace shows essentially no income entering nc_income_tax. Second, even crediting the full $17,100 as net self-employment earnings, federal AGI is $17,100 − $1,208 (half of SE tax) = $15,892, and North Carolina's 2026 head-of-household standard deduction of $19,125 — the head has two qualifying children — exceeds that, driving NC taxable income to $0 and the 3.99% 2026 flat rate onto a zero base. Every wrong model produced a positive liability; two of them derived exactly $0 in their own reasoning and then submitted a different number anyway." us,scenario_055,federal_income_tax_before_refundable_credits,40,llm_error,taxable_income_or_deductions,False,,"AGI is $156,275.86, with Social Security at the 85% maximum ($4,880.71). Under OBBBA law for 2026, the filer gets a $16,100 basic standard deduction, a $2,050 aged add-on, a $6,000 senior deduction cut by 6% of MAGI above $75,000 (leaving $1,123.45), and the new $1,000 charitable deduction for people who don't itemize. Together these come to $20,273.45, which leaves $136,002.41 of taxable income. Tax on that amount under the 2026 brackets (12,400/50,400/105,700) is $25,238.58. The closest models ($25,479) left out only the $1,000 charitable deduction for non-itemizers. Many others assumed the TCJA expired after 2025 and used personal exemptions with the old 15/25/28% brackets, or they skipped the phased senior deduction or applied the full $6,000." us,scenario_055,payroll_tax,5,llm_error,thresholds_rates,False,,"The only FICA-taxable income here is the $83,635 of wages: the $67,760 taxable pension and $5,742 Social Security retirement benefit are outside the payroll tax base, the wage is far below the 2026 Social Security wage base, age 70 does not exempt wages from FICA, and Florida levies no mandatory employee state payroll tax. The answer is therefore exactly 6.2% × $83,635 = $5,185.37 plus 1.45% × $83,635 = $1,212.71, or $6,398.08. What separates the reference from the wrong answers is execution of that single multiplication at the employee-side rate: two models stated the right rule and then mis-multiplied or rounded, one submitted a number contradicting its own correct explanation, one used the combined 12.4%/2.9% employer-plus-employee rates before guessing, and one submitted a placeholder zero." @@ -475,22 +475,22 @@ us,scenario_056,head_wic_eligible,1,parse_contract_failure,missing_output,False, us,scenario_056,local_income_tax,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_056,payroll_tax,1,llm_error,payroll_tax_base,False,,"Employee payroll tax applies to wage earnings, and the household has no reported wages or salary. The listed SSTB self-employment income belongs in the separately requested self-employment-tax calculation, while alimony and financial assistance are not employee FICA wages." us,scenario_056,self_employment_tax,7,llm_error,payroll_tax_base,False,,"The calculation is $4,340 SSTB self-employment income × 92.35% = $4,007.99 in net SE earnings. That is above the $400 filing floor and well below the Social Security wage base, so the full 15.3% applies, giving $613.22. The models went wrong in three ways. Some dropped or misread the SE income and said it fell below the $400 threshold. Some applied roughly half the combined rate. One came within about $1 but rounded or computed loosely. The alimony, financial assistance, HSA deduction and itemized deductions do not change the SE tax base." -us,scenario_056,snap,49,prompt_ambiguity,categorical_eligibility,False,"The reference's $395.49 excess shelter deduction equals the $11,949 property taxes alone ($995.75/mo) minus half of the $1,200.53 adjusted income, so the engine left the listed $6,773 home mortgage interest out of SNAP shelter costs. 7 CFR 273.9(d)(6)(ii)(A) explicitly counts mortgage payments, including interest, as shelter costs. Counting the interest would hit the shelter cap and give about $169/mo (~$2,000/yr), not the $95 minimum.","The engine counts the $1,000/mo financial assistance, the alimony and the self-employment income, for $1,486.54 gross (112% FPL). It subtracts the $213.68 standard deduction and the $72.33 earned-income deduction, then builds shelter costs from the $11,949 property taxes only. That gives a $395.49 excess shelter deduction, $805.03 net income and a $63.18 formula benefit, which New Jersey's $95/mo state minimum benefit raises to $1,140/yr. Most $0 answers missed that this income-eligible one-person household gets a minimum allotment; others wrongly failed it on income, assets or ABAWD rules. The $276 answers used the federal $23 minimum instead of NJ's $95. The ~$1,700–$1,916 cluster added the $6,773 mortgage interest to shelter costs and took the capped deduction. Developer adjudication (2026-09-22): the judge (claude-opus-5-5) returned reference_model_issue_fixed; adjudicated prompt_ambiguity (categorical_eligibility). The frozen reference is 1,140.00; the alternative is 0.00. The prompt lists no hours worked and says to treat unlisted numeric inputs as 0; the reference assumed 40 hours a week, which clears the SNAP work requirement for able-bodied adults without dependents. Under the zero-hours reading the time limit applies, which ends benefits after three countable months unless an exemption or area waiver applies; the alternative value is the engine's zero-hours result, not a certified entitlement. The prompt also lists home mortgage interest without saying the mortgaged home is the household's residence; if it is, SNAP counts the mortgage payment, interest included, as a shelter cost (7 CFR 273.9(d)(6)(ii)(A)), which is the reading under the alternative value. Reference depends on an unlisted input; output excluded from scoring (weekly_hours_worked_before_lsr and whether the listed home mortgage interest is on the home the SNAP household occupies)." +us,scenario_056,snap,50,prompt_ambiguity,categorical_eligibility,False,"PolicyEngine's SNAP shelter cost leaves out the home_mortgage_interest input. The excess shelter deduction therefore uses only the $995.75/month in real estate taxes and drops the $564/month mortgage interest, although 7 CFR 273.9(d)(6)(ii)(A) counts mortgage payments, including interest, as shelter costs. Counting the interest would hit the shelter cap and produce about $165–170/month instead of the $95 New Jersey minimum.","The $1,140 annual reference is frozen and excluded because work hours and occupied-home mortgage status are unlisted. Its historical derivation assumed 40 weekly work hours and property taxes alone as shelter costs, producing a $63.18 formula benefit raised to New Jersey's $95 monthly minimum. The occupied-home reading counts mortgage interest as a shelter cost. The sidecar's 2.60.0 recheck records $95 annually and preserves the exclusion; its earlier recheck reproduces $1,908 annually with 40 weekly hours and occupied-home mortgage interest. Developer adjudication (2026-09-22): the judge (claude-opus-5-5) returned reference_engine_defect; adjudicated prompt_ambiguity (categorical_eligibility). The frozen reference is 1,140.00; the alternative is 0.00. The prompt lists no hours worked and says to treat unlisted numeric inputs as 0; the reference assumed 40 hours a week, which clears the SNAP work requirement for able-bodied adults without dependents. Under the zero-hours reading the time limit applies, which ends benefits after three countable months unless an exemption or area waiver applies; the alternative value is the engine's zero-hours result, not a certified entitlement. The prompt also lists home mortgage interest without saying the mortgaged home is the household's residence; if it is, SNAP counts the mortgage payment, interest included, as a shelter cost (7 CFR 273.9(d)(6)(ii)(A)), which is the reading under the alternative value. Reference depends on an unlisted input; output excluded from scoring (weekly_hours_worked_before_lsr and whether the listed home mortgage interest is on the home the SNAP household occupies)." us,scenario_056,ssi,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_056,state_income_tax_before_refundable_credits,5,llm_error,thresholds_rates,False,,"New Jersey's gross income tax exempts a single filer entirely when New Jersey gross income falls at or below the $10,000 minimum filing threshold, and this household's NJ gross income is $5,838.53 (alimony $1,498.53 plus self-employment $4,340.00; the $12,000 of financial assistance is not NJ gross income). PolicyEngine therefore computes the bracket tax as an intermediate figure — $4,838.53 of taxable income after the $1,000 regular exemption, times the 1.4% first-bracket rate, equals $67.74 — and then zeroes it out under the below-threshold exemption, leaving $0.00. Every wrong model stopped at the 1.4% bracket arithmetic and never applied the threshold exemption; three of them also mis-specified the NJ income and deduction base along the way." -us,scenario_056,state_refundable_credits,50,llm_error,credit_phaseout,False,"PolicyEngine's NJ young-childless EITC branch pushes the federal-formula credit from its $308.55 phase-in amount up to the $664 2026 maximum childless credit, likely through an unfloored reduction on AGI of -$5,882.05 or by using the maximum instead of the phased-in amount, so the 40% match gives $265.60 instead of 40% × $308.55 = $123.42 under N.J.S.A. 54A:4-7.","The key rule is that New Jersey extends its refundable EITC to childless filers age 18 and older (N.J.S.A. 54A:4-7), so this 20-year-old qualifies even though the federal 25–64 age floor makes them ineligible for the federal EITC. Most models used the federal age floor, or an outdated NJ floor of 21, and answered $0. Earned income is $4,340 of self-employment income minus half of SE tax ($306.61), which is $4,033.39. At the 7.65% phase-in rate that gives a $308.55 federal-formula credit, and NJ's 40% match on that is $123.42. The engine's $265.60 equals exactly 40% of the $664 2026 maximum childless credit, an amount that needs earned income of at least $8,680. So even models that applied the NJ age rule correctly could not reach the reference value. Developer adjudication (2026-09-22): the judge (claude-opus-5-5) returned reference_model_issue_fixed; adjudicated llm_error (credit_phaseout). New Jersey bases the earned income credit for filers 18 and older who fail only the federal age test on the federal maximum credit for filers without a qualifying child, and pays it as a flat yearly amount: 40% of the 2026 $664 maximum is $265.60. The judge's phase-in reading fails. Reference affirmed (N.J.S.A. 54A:4-7(a)(4); Rev. Proc. 2025-32)." +us,scenario_056,state_refundable_credits,51,llm_error,credit_phaseout,False,"PolicyEngine's NJ path for childless filers aged 18–24 caps the phased-in federal-equivalent credit ($308.55) at 40% of the 2026 federal childless maximum (0.40 × $664 = $265.60) and never applies the 40% match to the phased-in amount. N.J.S.A. 54A:4-7 sets the NJ EITC at 40% of the federal-equivalent credit, which gives 0.40 × $308.55 = $123.42.","New Jersey lets childless filers claim its EITC from age 18, not from the federal minimum age of 25. That makes this 20-year-old eligible. Countable earnings are $4,340 of SE income minus half of SE tax ($306.61), or $4,033.39. The engine uses the $308.55 federal phased-in amount to test income eligibility and pays 40% of the $664 federal childless maximum for 2026, or $265.60. Most models used the federal 25–64 age rule and answered $0. A few computed 40% × $308.55 = $123.42. Others used gross SE income ($132.80) or claimed the $50 property-tax credit. Developer adjudication (2026-09-22): the judge (claude-opus-5-5) returned reference_engine_defect; adjudicated llm_error (credit_phaseout). New Jersey bases the earned income credit for filers 18 and older who fail only the federal age test on the federal maximum credit for filers without a qualifying child, and pays it as a flat yearly amount: 40% of the 2026 $664 maximum is $265.60. The judge's phase-in reading fails. Reference affirmed (N.J.S.A. 54A:4-7(a)(4); Rev. Proc. 2025-32)." us,scenario_056,tanf,2,llm_error,categorical_eligibility,False,,"TANF is categorically limited to assistance units containing a dependent child: New Jersey's WorkFirst NJ/TANF requires a needy child under 18 (or 18 and a full-time secondary student) in the unit, and childless adults are served instead by WFNJ General Assistance, which is not TANF. This household is a single 20-year-old head with no children, so the benefit is $0 regardless of the income test. The second trap is that `financial_assistance` is an input income line in the household facts, not a computed program output; echoing it back as the TANF benefit both invents categorical eligibility and confuses an input with the requested computed value." us,scenario_057,federal_refundable_credits,37,llm_error,thresholds_rates,False,,"The whole $664 is the no-qualifying-child EITC. Head's $10,400 of self-employment income, after the deduction for half of SE tax (about $9,665), counts as earned income. That is above the 2026 earned-income amount of about $8,680 and well below the joint-filer phase-out start of about $18,000, so the couple gets the full 2026 childless maximum of $664. For a joint return, the 25–64 age test needs only one spouse to qualify, and Head (43) does, so the 20-year-old spouse does not block the credit. Most wrong answers either used a stale or misindexed maximum ($620–$667), placed the couple in the phase-in or phase-out range by mistake, or wrongly denied eligibility over the spouse's age or over self-employment income not counting as earned income." us,scenario_057,head_medicaid_eligible,4,llm_error,categorical_eligibility,False,,"The head is blind and disabled, with very low countable income ($10,400 of self-employment income, $14 of disability benefits) and only $912 in assets. That makes the head an SSI recipient, receiving about $7,231 a year. Louisiana gives automatic Medicaid to SSI recipients, so the engine puts the head in the SSI_RECIPIENT category. The head would also qualify under Louisiana's adult expansion, because household MAGI is only 0.45× FPL, far below the 138% limit. All four models missed the SSI pathway, and none of them checked the head's income against the expansion limit correctly." us,scenario_057,head_medicare_eligible,10,llm_error,age_disability,False,,"Before 65, a person qualifies for Medicare only after 24 months of Social Security disability (SSDI) entitlement, or through the ESRD/ALS pathways. PolicyEngine checks this with months of Social Security disability receipt, and it does not use the is_disabled or is_blind flags. The head is 43. Their only disability income is $14 of generic ""disability benefits"", which is not Social Security disability. No months of SSDI receipt are listed, so that input is 0, and neither ESRD nor ALS is listed either. Every model treated disability status plus a nominal disability-benefit amount as enough for Medicare under 65. That skips both the SSDI-entitlement requirement and the 24-month waiting period." us,scenario_057,local_income_tax,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_057,self_employment_tax,7,llm_error,thresholds_rates,False,,"The whole case reduces to one canonical computation: net earnings from self-employment are 92.35% of the $10,400 SSTB profit ($9,604.40), and the combined OASDI/HI rate of 15.3% applies in full because $9,604.40 is far under the 2026 Social Security wage base, giving 0.153 × 9,604.40 = $1,469.47. The $400 figure in §1402(b) is the floor at which SE tax begins, not a ceiling below which it is waived, and no other floor exists; the one-half-of-SE-tax figure is an above-the-line deduction under §164(f), not the liability. The prompt further defines this output as SE tax excluding Additional Medicare Tax, and the 0.9% AMT threshold for joint filers is $250,000 of combined earnings, so nothing is added on top. Every wrong answer comes from inverting the $400 floor, inventing a different floor, truncating the 0.9235 base factor, reporting the deduction instead of the tax, or bolting on a nonexistent AMT." -us,scenario_057,snap,50,prompt_ambiguity,age_disability,False,,"SNAP gross income includes the household's computed SSI. PolicyEngine pays SSI only to the head, at the individual rate: $994 minus countable income of $391.42 = $602.58/month. Gross income is therefore $866.67 SE + $602.58 SSI + $3.17 disability = $1,472.42. Subtracting the 20% earned-income deduction ($173.33) and the $209 standard deduction leaves net income of $1,090.08, so the benefit is $546 − $327 = $219/month for January–September and $232.74/month for October–December under FY2027 parameters, totaling $2,669.22. Most wrong models either left SSI out entirely and landed near $4,600–$4,800, or counted a couple-rate SSI of about $1,099/month and landed near $840. None of them switched to FY2027 parameters for the last quarter of calendar 2026. Developer adjudication (2026-09-05): the judge (claude-opus-5-5) returned llm_error; adjudicated prompt_ambiguity (age_disability). The output is removed from scoring for every model: its reference depends on an engine input the certified household data never carried and the prompt therefore never listed, and a careful reader could take the stated facts the other way. Recomputed with policyengine-us 1.755.4 (the version that produced the references) the reference moves from 2669.217041 to 883.617065 under the alternative reading. Neither reading is established by the facts; rows that matched the frozen value leave the score along with rows that did not. Judge diagnoses are retained as description; the class prompt_ambiguity records that the reference, not the model, is indeterminate here. Moves with the additional SSI counted as household income. The 2026-09-22 audit recomputes the alternative as 840.00 with every publication convention and upstream fix (the frozen-engine value above was 883.62). Reference depends on an unlisted input; output excluded from scoring (42 U.S.C. 1382c(a)(3)(A); 20 CFR 416.905)." +us,scenario_057,snap,51,prompt_ambiguity,age_disability,False,"The reference's $602.58/month SSI equals the 2026 individual FBR ($994) minus only the blind head's countable income ($391.42), with $0 for the disabled, married 20-year-old spouse. That treats the spouse as SSI-ineligible, which conflicts with 42 U.S.C. 1382c(a)(3) and the couple benefit rate in 20 CFR 416.412: with a 2026 couple FBR of $1,491, two eligible spouses would get about $1,098.58/month, and that would raise SNAP countable income.","The reference counts three kinds of SNAP income: $866.67/month of self-employment earnings, $3.17/month of disability benefits, and $602.58/month of SSI paid to the head alone at the individual rate. Gross income is $1,472.42. Under the head-only SSI reading, monthly net income rounds to $1,090 and the benefit is $219/month throughout 2026, totaling $2,628 under the held FY2026 schedule. The published $2,669.22 remains a frozen excluded value. Models that left SSI out of SNAP income landed near $4,600–4,800. Models that counted couple-rate SSI of about $1,099/month landed near $840. The output is excluded from scoring for every model because the spouse's SSI disability criterion is unstated. The recorded alternative SSI reading yields $840 annually. Developer adjudication (2026-09-05): the judge (claude-opus-5-5) returned reference_model_issue_fixed; adjudicated prompt_ambiguity (age_disability). The output is removed from scoring for every model: its reference depends on an engine input the certified household data never carried and the prompt therefore never listed, and a careful reader could take the stated facts the other way. Recomputed with policyengine-us 1.755.4 (the version that produced the references) the reference moves from 2669.217041 to 883.617065 under the alternative reading. Neither reading is established by the facts; rows that matched the frozen value leave the score along with rows that did not. Judge diagnoses are retained as description; the class prompt_ambiguity records that the reference, not the model, is indeterminate here. Moves with the additional SSI counted as household income. The 2026-09-22 audit recomputes the alternative as 840.00 with every publication convention and upstream fix (the frozen-engine value above was 883.62). Reference depends on an unlisted input; output excluded from scoring (42 U.S.C. 1382c(a)(3)(A); 20 CFR 416.905)." us,scenario_057,spouse_chip_eligible,1,llm_error,categorical_eligibility,False,,"CHIP requires the person to be outside Medicaid eligibility; a low income alone does not establish CHIP eligibility. The spouse is Medicaid-eligible in Louisiana's adult category, so the Medicaid exclusion makes `spouse_chip_eligible` false without applying a CHIP income threshold." us,scenario_057,spouse_medicaid_eligible,3,llm_error,categorical_eligibility,False,,"Louisiana adopted the ACA adult expansion effective July 1, 2016, so any non-elderly adult aged 19–64 who is not otherwise eligible qualifies for Medicaid on income alone at or below 138% FPL under MAGI methodology — no pregnancy, parenthood, or disability category is required. The spouse is 20 with household MAGI at 0.45 x FPL (the only income is the head's $10,400 SSTB self-employment plus $38 of disability benefits, against a two-person 2026 FPL near $21,150 and a 138% cutoff near $29,200), placing the household roughly a third of the way to the expansion limit. Every wrong model either invented an income excess that does not exist or applied pre-ACA categorical gatekeeping that Louisiana abolished, and each therefore returned 0 where the ADULT expansion pathway returns eligible." us,scenario_057,spouse_medicare_eligible,8,llm_error,age_disability,False,,"To be eligible for Medicare before age 65, a person must be entitled to Social Security Disability Insurance (SSDI) and have received it for 24 months, or have ESRD or ALS. Being disabled is not enough on its own. The spouse is 20 and has only $24 of generic `disability_benefits`. That is private or other disability income, not SSDI. Months of SSDI receipt and ESRD/ALS status are not listed, so they default to 0/false. The spouse fails both the age-65 test and the disability pathway. Every model read ""is disabled"" plus a small disability-benefit amount as satisfying the disability pathway." us,scenario_057,spouse_wic_eligible,2,llm_error,categorical_eligibility,False,,"WIC does not cover women merely because they are young, disabled, or income-eligible. A woman must be pregnant, breastfeeding, or postpartum; the spouse has none of these statuses, and the household has no infants or children under age five." -us,scenario_057,ssi,50,prompt_ambiguity,age_disability,False,,"The engine does not classify the 20-year-old spouse as SSI aged/blind/disabled, so this is an eligible individual (the blind and disabled head) with an ineligible spouse. The individual federal benefit rate of about $994/month applies, not the couple rate of about $1,491/month. The spouse's $2/month of unearned income is far below the deeming threshold, so only the head's income counts. The head's $1.17/month of disability benefits uses part of the $20 general exclusion, and the remaining $18.83 plus the $65 earned-income exclusion and the one-half disregard apply to $866.67/month of self-employment income. That leaves $391.42 of countable income, so SSI is $602.58/month, or $7,231/year. Most models instead treated the household as an eligible couple, pooled both spouses' income and used the couple rate (typically $13,183). Others zeroed the benefit by skipping the 50% earned-income disregard or by inventing disqualifying limits. Developer adjudication (2026-09-05): the judge (claude-opus-5-5) returned llm_error; adjudicated prompt_ambiguity (age_disability). The output is removed from scoring for every model: its reference depends on an engine input the certified household data never carried and the prompt therefore never listed, and a careful reader could take the stated facts the other way. Recomputed with policyengine-us 1.755.4 (the version that produced the references) the reference moves from 7231.001465 to 13182.999023 under the alternative reading. Neither reading is established by the facts; rows that matched the frozen value leave the score along with rows that did not. Judge diagnoses are retained as description; the class prompt_ambiguity records that the reference, not the model, is indeterminate here. An aged or blind member already receives SSI; the disabled 20-year-old would add a second federal benefit under the alternative reading. Reference depends on an unlisted input; output excluded from scoring (42 U.S.C. 1382c(a)(3)(A); 20 CFR 416.905)." +us,scenario_057,ssi,51,prompt_ambiguity,age_disability,False,,"The engine treats only the head (age 43, blind and disabled) as SSI aged, blind, or disabled. The 20-year-old spouse is not, so the head is an eligible individual with an ineligible spouse. The spouse's $24 a year of income is far below the deeming threshold, so the head gets the 2026 individual FBR of $994 a month, not the couple rate of about $1,491. The head's countable income is (866.67 − (20 − 1.17) − 65) / 2 = $391.42 a month, giving $602.58 a month, or $7,231 a year. Most models applied the couple FBR, which gives about $13,183; others wrongly found the household ineligible because they skipped the $65-plus-one-half earned income exclusion. Developer adjudication (2026-09-05): the judge (claude-opus-5-5) returned llm_error; adjudicated prompt_ambiguity (age_disability). The output is removed from scoring for every model: its reference depends on an engine input the certified household data never carried and the prompt therefore never listed, and a careful reader could take the stated facts the other way. Recomputed with policyengine-us 1.755.4 (the version that produced the references) the reference moves from 7231.001465 to 13182.999023 under the alternative reading. Neither reading is established by the facts; rows that matched the frozen value leave the score along with rows that did not. Judge diagnoses are retained as description; the class prompt_ambiguity records that the reference, not the model, is indeterminate here. An aged or blind member already receives SSI; the disabled 20-year-old would add a second federal benefit under the alternative reading. Reference depends on an unlisted input; output excluded from scoring (42 U.S.C. 1382c(a)(3)(A); 20 CFR 416.905)." us,scenario_057,state_income_tax_before_refundable_credits,3,llm_error,state_local_rule,False,,"The trap is Louisiana's flat-tax reform, effective tax year 2025: Act 11 of the 2024 Third Extraordinary Session replaced the graduated 1.85/3.5/4.25% schedule and the $4,500-per-filer personal exemptions with a single 3% rate and a $25,000 standard deduction for married filing jointly (indexed from 2026), and Louisiana taxable income starts from federal AGI. This household's only taxable income is $10,400 of SSTB self-employment income, yielding federal AGI of about $9,665 after the deductible half of self-employment tax — far below the joint standard deduction — so Louisiana taxable income and tax are both zero. Both wrong answers subtracted $9,000, the repealed exemption figure, manufacturing a $665 taxable base that the current deduction fully absorbs." us,scenario_057,state_refundable_credits,36,llm_error,state_local_rule,False,,"This is a married-filing-jointly couple with no children. The head is 43, which is inside the 25–64 age window for the childless federal EITC, and on a joint return only one spouse has to meet that age test. EITC earned income is $10,400 of SE income minus half of SE tax (about $735), so roughly $9,665. That is above the 2026 childless phase-in end point, so the federal EITC is the 2026 maximum of $664. Louisiana pays a refundable state EITC of 5% of the federal EITC, which gives $33.20. Most models missed it in one of three ways: they said Louisiana has no refundable EITC or that it needs children, they set the federal EITC to zero, or they used the wrong year's federal maximum or the wrong Louisiana match rate." us,scenario_059,federal_income_tax_before_refundable_credits,13,llm_error,taxable_income_or_deductions,False,,"Provisional income is $25,600 + $18,552 = $44,152, only $152 above the $44,000 MFJ second-tier threshold. Taxable Social Security is therefore $6,000 + 0.85 × $152 = $6,129.20, which makes AGI $31,729.20. For 2026, OBBBA made the TCJA standard deduction permanent: $32,200 for MFJ plus $1,650 for each spouse aged 65+, for a total of $35,500. Each spouse also gets the new $6,000 senior deduction, adding $12,000. Total deductions of about $47,500 are far above AGI, so taxable income and tax are $0. Most models went wrong in one of two ways: they assumed the TCJA would sunset and used the pre-TCJA standard deduction plus personal exemptions (about $29–30.5k), or they overstated taxable Social Security by applying 85% to all benefits instead of using the tiered formula." @@ -499,7 +499,7 @@ us,scenario_060,federal_refundable_credits,1,llm_error,age_disability,False,,"Fo us,scenario_060,head_medicaid_eligible,2,llm_error,categorical_eligibility,False,,"Texas Medicaid does not grant eligibility merely because a 70-year-old has MAGI of 1.08 times FPL or minimal bank assets. The head must qualify through a specific Medicaid category, and the aged pathway is not satisfied; the engine therefore assigns Medicaid category NONE." us,scenario_060,payroll_tax,2,llm_error,payroll_tax_base,False,,"Employee-side FICA on $3,000 of wages is $186.00 of Social Security tax at 6.2% plus $43.50 of Medicare tax at 1.45%, totaling $229.50. The 2.9% Medicare rate combines the employee and employer shares, while the requested payroll-tax output excludes employer taxes; no additional Texas employee payroll tax applies." us,scenario_060,snap,4,llm_error,taxable_income_or_deductions,False,,"The trap is the SNAP treatment of the $45,600 in veterans benefits: 7 CFR 273.9(b)(2)(ii) counts veterans' benefits as unearned income, making countable gross income $62,775 rather than the $17,175 three models used. The elderly household skips the gross income test but must still pass the net income test, and even after the 20% earned income deduction, the standard deduction, the uncapped excess medical deduction over $35/month, and the uncapped shelter deduction available because the head is 70, net income lands near $45,000/year (~$3,760/month) against a one-person net limit around $1,300/month. Failing the net income test zeroes the allotment entirely — there is no minimum-benefit floor for an income-ineligible household — which is how the reference reaches $0. Three models excluded the VA income and therefore hit $0 net income and the one-person maximum allotment; the fourth counted it, derived ineligibility correctly, and then submitted a positive number anyway." -us,scenario_062,federal_income_tax_before_refundable_credits,26,prompt_ambiguity,taxable_income_or_deductions,False,,"The engine's income base is $37,642: farm rent $4,793, interest $257, pension $11,280 and Social Security $21,312. The separate $28,800 survivor-benefits input is not in gross income. Non-SS income of $16,330 plus half of SS gives provisional income of $26,986, so at most $993 of SS is taxable and AGI is about $17,323. Under 2026 OBBBA law, the $16,100 single standard deduction, the $2,050 aged add-on and the $6,000 senior deduction ($24,150 in total) exceed that AGI, so taxable income and tax are $0. Most models added the $28,800 to AGI, which pushed 85% of SS into income. The models that left it out assumed the TCJA had expired and used smaller pre-TCJA deductions, which left positive taxable income. Developer adjudication (2026-09-22): the judge (claude-opus-5-5) returned llm_error; adjudicated prompt_ambiguity (taxable_income_or_deductions). The frozen reference is 0.00; the alternative is 4,328.39. The prompt lists survivor benefits other than Social Security without saying whether they are taxable; the reference treats them as nontaxable, while a survivor pension or annuity is taxable under 26 U.S.C. 72. Reference depends on an unlisted input; output excluded from scoring (taxability of survivor_benefits)." +us,scenario_062,federal_income_tax_before_refundable_credits,27,prompt_ambiguity,taxable_income_or_deductions,False,,"Farm rent of $4,793, interest of $257, pension income of $11,280 and Social Security of $21,312 total $37,642. The frozen reference treats the separate $28,800 ""survivor benefits"" item as nontaxable and excludes it from federal gross income. The head files single, because qualifying-surviving-spouse status requires a dependent child. Non-SS income of $16,330 gives provisional income of $26,986 against the $25,000 single threshold, so only $993 of SS is taxable and AGI is $17,323. That AGI is below the 2026 OBBBA single standard deduction of $16,100 plus the $2,050 aged addition (and the $6,000 senior deduction), so taxable income and tax are $0. Most models added the $28,800 as taxable income, which pulled 85% of SS into AGI. The few that excluded it applied TCJA-sunset law with personal exemptions instead of OBBBA's permanent higher standard deduction. Developer adjudication (2026-09-22): the judge (claude-opus-5-5) returned llm_error; adjudicated prompt_ambiguity (taxable_income_or_deductions). The frozen reference is 0.00; the alternative is 4,328.39. The prompt lists survivor benefits other than Social Security without saying whether they are taxable; the reference treats them as nontaxable, while a survivor pension or annuity is taxable under 26 U.S.C. 72. Reference depends on an unlisted input; output excluded from scoring (taxability of survivor_benefits)." us,scenario_062,federal_refundable_credits,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_062,head_medicaid_eligible,6,llm_error,categorical_eligibility,False,,"The single trap is that an 85-year-old disabled Floridian has exactly one non-MAGI route to Medicaid in the engine — SSI receipt — and SSI is $0 here because unearned income of about $37,600 (Social Security survivor benefits $21,312, private pension $11,280, farm rent $4,793, taxable interest $257) is more than three times the ~$12,000 SSI federal benefit rate, and $29,100 in bank assets exceeds the $2,000 SSI resource limit. The MAGI route is closed twice over: Florida did not adopt the ACA adult expansion, and MAGI income sits at 2.36 x FPL, above every MAGI threshold. That leaves medicaid_category = NONE. All six models manufactured a yes by importing a pathway outside the eligibility determination — medically needy share-of-cost spend-down, Medicare Savings Programs, or spousal/institutional protections — or by excluding Social Security survivor benefits from SSI-related countable income, where they count in full past the $20 general disregard." us,scenario_062,payroll_tax,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. @@ -535,30 +535,30 @@ us,scenario_064,spouse_chip_eligible,2,parse_contract_failure,missing_output,Fal us,scenario_064,spouse_medicaid_eligible,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_064,spouse_medicare_eligible,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_064,spouse_wic_eligible,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. -us,scenario_064,ssi,19,prompt_ambiguity,age_disability,False,,"Every substantive wrong answer assumes that Dependent 1's generic ""is disabled"" flag satisfies SSI's aged/blind/disabled requirement. In the engine, is_ssi_aged_blind_disabled is False for all five members: Head is 48, Spouse 47, Dependent 1 27, Dependent 2 18 and Child 1 12. Because no member passes that test, SSI is $0 before any income, resource, deeming or living-arrangement test applies. The models' later steps (the full federal benefit rate, the one-third or PMV reduction, the Wisconsin supplement, the parental-deeming analysis) all compute a benefit for a person the engine does not count as SSI-disabled. Developer adjudication (2026-09-05): the judge (claude-opus-5-5) returned llm_error; adjudicated prompt_ambiguity (age_disability). The output is removed from scoring for every model: its reference depends on an engine input the certified household data never carried and the prompt therefore never listed, and a careful reader could take the stated facts the other way. Recomputed with policyengine-us 1.755.4 (the version that produced the references) the reference moves from 0.0 to 11928.0 under the alternative reading. Neither reading is established by the facts; rows that matched the frozen value leave the score along with rows that did not. Judge diagnoses are retained as description; the class prompt_ambiguity records that the reference, not the model, is indeterminate here. Under the alternative reading nine of the twelve models that paid SSI land within 10% of the $11,928 federal benefit (five exactly); deepseek-v4-pro, deepseek-v4-pro-0813 and inkling also applied a one-third in-kind reduction the facts do not support." -us,scenario_064,state_income_tax_before_refundable_credits,49,llm_error,state_local_rule,False,"Wisconsin caps the net capital loss deduction at $500 a year (Wisconsin Schedule WD; DOR Publication 103). The engine instead treats Wisconsin's joint limit as $3,000 and adds back nothing. With the $2,500 add-back, Wisconsin AGI would be about $116,921, the sliding-scale deduction about $8,459, taxable income about $104,963 and tax about $4,758, not $4,599.62.","Wisconsin AGI equals federal AGI of $114,421. That is wages less the $2,315 traditional 401(k) deferral, plus $19,350 of partnership income and the $20,000 401(k) distribution, less the $16,800 farm loss, a $3,000 capital loss and the $108 IRA deduction. There is no SE-tax deduction because the farm loss more than wipes out the $14,000 of SE earnings, and the overtime premium is not excluded. The joint sliding-scale standard deduction phases down to $8,953 at that income, and five $700 exemptions come off income, leaving $101,968. That amount is taxed under the 2026 joint schedule, which includes the 4.4% bracket expanded by 2025 Act 15, and no nonrefundable credit applies. Models missed by mis-sizing the sliding deduction, dropping exemptions or treating them as tax credits, inventing itemized, school-property or married-couple credits, double-counting the SE partnership income, or using the older, narrower 4.4% bracket. Developer adjudication (2026-10-14): the judge (claude-opus-5-5) returned llm_error; adjudicated llm_error (state_local_rule). The judge flagged the reference on the hypothesis that Wisconsin limits the net capital loss deduction to $500, and labeled claude-opus-5.5's row reference_model_issue_fixed because it applied that limit. The $500 limit is Wis. Stat. 71.05(10)(c)1., which covers only taxable years beginning before January 1, 2023; for 2026, subd. 2. allows $3,000 on a joint return, the $3,000 the reference deducts, so Wisconsin adds nothing back and the reference's Wisconsin AGI of $114,421 stands. The rows are model errors. Reference affirmed (Wis. Stat. 71.05(10)(c)2. (for taxable years beginning after December 31, 2022, a net capital loss offsets ordinary income up to $3,000, or $1,500 for married persons filing separately); 2025 Wisconsin Schedule WD, line 28)." +us,scenario_064,ssi,20,prompt_ambiguity,age_disability,False,,"The answer turns on whether Dependent 1's ""is disabled"" flag meets SSI's aged/blind/disabled requirement. The engine sets is_ssi_aged_blind_disabled=False for all five members, Dependent 1 included, so the engine returns SSI of $0 regardless of income or resources. The prompt supports two readings. In one, ""is disabled"" is a general disability attribute, separate from SSA's SSI disability determination; this is the engine's reading. In the other, it means the person meets SSI's disability standard; eighteen models took this reading and paid Dependent 1 SSI, 31 answered $0 and two returned no value. Developer adjudication (2026-09-05): the judge (claude-opus-5-5) returned prompt_ambiguity; adjudicated prompt_ambiguity (age_disability). The output is removed from scoring for every model: its reference depends on an engine input the certified household data never carried and the prompt therefore never listed, and a careful reader could take the stated facts the other way. Recomputed with policyengine-us 1.755.4 (the version that produced the references) the reference moves from 0.0 to 11928.0 under the alternative reading. Neither reading is established by the facts; rows that matched the frozen value leave the score along with rows that did not. Judge diagnoses are retained as description; the class prompt_ambiguity records that the reference, not the model, is indeterminate here. Under the alternative reading, fourteen of the eighteen models that paid SSI on the 51-model board of 2026-10-27 land within 10% of the $11,928 federal benefit (ten exactly); the other four applied an in-kind support reduction the facts do not support: one-third for deepseek-v4-pro, deepseek-v4-pro-0813 and inkling, and $350.33 a month for deepseek-v4.1-flash." +us,scenario_064,state_income_tax_before_refundable_credits,50,llm_error,state_local_rule,False,"PolicyEngine carries the full $3,000 federally limited capital loss into Wisconsin AGI. Wisconsin Schedule WD and Publication 103 cap the net capital loss deduction at $500 for joint filers ($250 if married filing separately), so the engine is missing a $2,500 addition. With it, WI AGI would be $116,921.41, the sliding-scale deduction about $8,458.82, taxable income about $104,962.59 and tax about $4,758.33.","The engine sets Wisconsin AGI equal to federal AGI of $114,421.41: wages net of the $2,315 401(k) deferral, the $20,000 401(k) distribution, $19,350 partnership income, the -$16,800 farm loss, a -$3,000 capital loss and the -$108 IRA deduction. There is no SE tax deduction because the $14,000 SE partnership income nets negative against the farm loss. It subtracts the phased-down $8,953.27 sliding-scale deduction and five $700 exemptions to reach $101,968.14, then applies the 2026 joint schedule with the 4.4% bracket widened by 2025 law, with zero nonrefundable credits. Models missed mainly by using the old, narrower 4.4% bracket, inventing itemized, property-tax, married-couple or dependent credits, not phasing down the standard deduction, counting the SE partnership income twice, dropping exemptions, or adding back $2,500 of capital loss. Developer adjudication (2026-10-14): the judge (claude-opus-5-5) returned llm_error; adjudicated llm_error (state_local_rule). The judge flagged the reference on the hypothesis that Wisconsin limits the net capital loss deduction to $500, and labeled claude-opus-5.5's row reference_model_issue_fixed because it applied that limit. The $500 limit is Wis. Stat. 71.05(10)(c)1., which covers only taxable years beginning before January 1, 2023; for 2026, subd. 2. allows $3,000 on a joint return, the $3,000 the reference deducts, so Wisconsin adds nothing back and the reference's Wisconsin AGI of $114,421 stands. The rows are model errors. Reference affirmed (Wis. Stat. 71.05(10)(c)2. (for taxable years beginning after December 31, 2022, a net capital loss offsets ordinary income up to $3,000, or $1,500 for married persons filing separately); 2025 Wisconsin Schedule WD, line 28)." us,scenario_064,state_refundable_credits,4,llm_error,state_local_rule,False,,"Wisconsin's refundable individual income tax credits are the Homestead Credit, the Wisconsin EITC, the Farmland Preservation Credit, and the Veterans and Surviving Spouses Property Tax Credit; this household qualifies for none, so wi_refundable_credits and therefore state_refundable_credits are $0. The WI EITC is a flat percentage of the federal EITC (4%/11%/34% by number of qualifying children), and the federal EITC is $0 at $97,295 of wages plus partnership and 401(k) distribution income, so the WI EITC is $0. The Homestead Credit is barred both by its household-income ceiling near $24,680 and by the absence of any rent or property tax paid (only a mortgage balance is listed), and the Farmland Preservation Credit requires a farmland preservation agreement or certified zoning, which is unlisted and therefore false. The trap is arriving at an exact $0 rather than assuming that a household with a farm loss and Wisconsin residency picks up some small residual refundable credit." us,scenario_064,tanf,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_066,federal_refundable_credits,10,llm_error,credit_phaseout,False,,"The childless EITC has no minimum earned-income floor. It phases in at 7.65% from the first dollar of earnings, and a 40-year-old single filer falls inside the 25–64 age window. With $520 of wages and no investment income, the credit is 0.0765 × $520 = $39.78, and the other refundable credits are all zero. Nine models wrongly assumed the EITC needs a minimum or ""substantial"" earned income, or that it depends on tax liability, so they answered $0. One model got $39.78 and then replaced it with a made-up $234 from a table lookup." us,scenario_066,head_medicaid_eligible,10,llm_error,categorical_eligibility,False,,"Virginia expanded Medicaid, so a 40-year-old non-disabled citizen qualifies in the ACA adult expansion category if MAGI is at or below 138% FPL. Here MAGI is the actual $520 of wages, about 0.03x FPL. Eligibility does not depend on current enrollment: the 'other means-tested health coverage at interview' flag does not disqualify the head. The MAGI adult category has no asset test, so the $14,000 bank balance is irrelevant. The hourly rate and weekly hours do not replace the stated annual wages. Most models said No because they treated current coverage as a bar, applied an asset limit, or annualized $32/hour × 40 hours into income the head never earned." us,scenario_066,snap,33,llm_error,thresholds_rates,False,,"This one-person Virginia household earns $520 a year, or $43.33 a month. That income is wiped out by the standard deduction, so net income is $0 and the benefit equals the full one-person maximum allotment of $298 a month, which totals $3,576 for the year. Models went wrong in two main ways. Eleven returned $0, mostly because they applied the regular SNAP asset limit to the $14,000 bank balance. They missed that Virginia's broad-based categorical eligibility, through a TANF-funded non-cash benefit, removes the asset test. Eighteen applied the right zero-net-income logic but used an outdated or guessed maximum allotment ($275–$300, most often $292 or $291) instead of $298. The rest made other errors: an invented income offset, an ABAWD time limit the household doesn't trigger because the head works 40 hours a week, or treating the annual wage as weekly. Developer adjudication (2026-09-22): the judge (claude-opus-5-5) returned llm_error; adjudicated llm_error (thresholds_rates). The frozen 3,596.04 is regenerated as 3,576.00: it applies the publication rule: SNAP October-December 2026 hold the FY2026 schedule (the SNAP uprating index behind the maximum allotments, deductions, shelter cap and utility allowances), the last USDA published before the 2026-07-03 reference freeze; USDA published FY2027 on 2026-08-21. The poverty guideline is the 2026 HHS guideline, published in January 2026. The engine's SNAP rounding defects are root causes r26, r27, r28 and r31, fixed upstream and applied with the convention. Reference regenerated (7 U.S.C. 2012(u), 2017(a); USDA FY2026 SNAP COLA memorandum (signed 2025-08-14))." -us,scenario_066,state_refundable_credits,37,llm_error,categorical_eligibility,False,,"Virginia offers a refundable EITC equal to 20% of the federal EITC. It is paid even when Virginia tax liability is zero, and the prompt's take-up assumption means it is claimed. The head is a 40-year-old childless filer with $520 of wages, so the federal EITC is 7.65% × $520 = $39.78, and 20% of that is $7.96. Most models either said Virginia has no refundable credit, that the credit had expired, or that the federal EITC is zero. The rest found the credit but used the old 15% rate, which gives about $5.97–$6." +us,scenario_066,state_refundable_credits,38,llm_error,categorical_eligibility,False,,"The federal childless EITC phases in from the first dollar at 7.65%, so $520 of wages produces $39.78. Virginia's refundable EITC is still in effect for 2026, and its rate is 20% of the federal EITC, not the older 15%. That gives $39.78 × 0.20 = $7.96, paid whether or not the filer owes Virginia tax. Twenty-seven models answered $0: they called the Virginia EITC nonrefundable only, assumed it had expired, or zeroed out the federal EITC. The other eleven found the refundable credit but used the outdated 15% rate (about $5.97 to $6)." us,scenario_067,dependent1_medicaid_eligible,22,prompt_ambiguity,household_unit_or_filing_status,False,"PolicyEngine sets dependent1's Medicaid MAGI income level from the dependent's own income, which is 0.00x FPL, instead of using the household of the parents who claim them on a joint return. Under 42 CFR 435.603(f)(2) and (d), that household's income includes the parents' roughly $87,302 MAGI, about 3x FPL for a household of 3, so the dependent would be above Indiana's 138% FPL expansion limit.","The answers split on whose income sets dependent1's Medicaid MAGI level. All 22 models counted the parents' joint-return MAGI of about $87,302 (wages plus pension) toward the 23-year-old tax dependent, which put them at about 3x FPL and ruled out expansion coverage. PolicyEngine puts dependent1's MAGI income level at 0.00x FPL because it does not count the $10,800 disability benefits or the parents' income. That places dependent1 in Indiana's ACA expansion adult category, which has a 138% FPL limit and no resource test. A few models made separate mistakes: some said $10,800 alone was over the single-adult limit, and some looked only at SSI-linked or asset-tested pathways. Developer adjudication (2026-09-22): the judge (claude-opus-5-5) returned reference_engine_defect; adjudicated prompt_ambiguity (household_unit_or_filing_status). The frozen reference is 1.00; the alternative is 0.00. The prompt lists an adult 'Dependent' without saying whether that person is the claiming filers' child. If the dependent is their child, 42 CFR 435.603(f)(2) puts the dependent in the parents' Medicaid household, whose combined MAGI decides eligibility; the reference treats the dependent as a non-child whose household is their own (42 CFR 435.603(f)(2)(i), (f)(3)). Reference depends on an unlisted input; output excluded from scoring (the relationship of an adult tax dependent to the filers who claim them)." -us,scenario_067,dependent1_medicare_eligible,12,llm_error,age_disability,False,,"For anyone under 65, Medicare's disability pathway requires at least 24 months of entitlement to Social Security disability benefits (SSDI), or end-stage renal disease or ALS. Disability status by itself does not qualify a person. PolicyEngine checks age ≥ 65, then months receiving Social Security disability against the 24-month minimum, then ESRD. Dependent 1 is 23. Their 'disability benefits' input is a generic disability-benefit income line, not Social Security disability. Their months of SSDI receipt are not listed, so they count as 0, and ESRD is not listed, so it is false. Every model treated 'is disabled + receives disability benefits' as enough for Medicare. In doing so, each one assumed unlisted SSDI receipt or a satisfied waiting period, which the prompt explicitly says not to infer." +us,scenario_067,dependent1_medicare_eligible,13,llm_error,age_disability,False,,"Medicare eligibility under age 65 does not come from being disabled. It requires 24 months of entitlement to Social Security Disability Insurance (or ESRD/ALS). PolicyEngine checks this with age ≥ 65, or positive SSDI with months receiving SSDI ≥ 24. It does not model the ESRD or ALS routes. Dependent 1's $10,800 is a generic 'disability benefits' input, not SSDI. SSDI and months of SSDI receipt are unlisted, so they default to 0. At age 23, Dependent 1 fails every pathway, yet every model treated 'is disabled + disability benefits' as enough for Medicare." us,scenario_067,federal_income_tax_before_refundable_credits,42,llm_error,thresholds_rates,False,,"The reference uses current law, under which OBBBA made the TCJA structure permanent. AGI is $87,302 (wages plus pension). The dependent's own $10,800 of disability benefits is not on the parents' return. The 2026 MFJ standard deduction of $32,200 is larger than itemizing, because no mortgage interest is listed and net medical is only about $16,621. That leaves taxable income of $55,102, taxed at 10% up to $24,800 and 12% above it, for $6,116.24. The household then gets a $500 nonrefundable Credit for Other Dependents for the permanently disabled 23-year-old qualifying child, giving $5,616.24. The models went wrong in three main ways: using stale standard deduction or bracket figures (2024/2025 values, or a TCJA-sunset regime with personal exemptions and a 15% bracket); deducting the listed auto loan interest, which no fact makes qualified vehicle loan interest; and either dropping the $500 ODC or adding the dependent's benefits to the parents' income." us,scenario_067,federal_refundable_credits,2,llm_error,categorical_eligibility,False,,"The 23-year-old disabled household member does not generate a refundable Child Tax Credit because the CTC requires a qualifying child under age 17. With no CTC-qualifying child and no eligibility for the other refundable credit components, federal refundable credits equal $0." us,scenario_067,head_medicare_eligible,1,llm_error,age_disability,False,,"Ordinary age-based Medicare eligibility begins at age 65, and the 60-year-old head is below that threshold. No qualifying disability-based Medicare pathway or other exception is supplied, so the head is not Medicare eligible." -us,scenario_067,local_income_tax,50,prompt_ambiguity,state_local_rule,False,,"The prompt describes local_income_tax as covering 'NYC income tax, Philadelphia wage tax, Kansas City earnings tax, and St. Louis earnings tax where applicable.' Almost every model read that list as complete. PolicyEngine's local_income_tax also includes Indiana county income tax. It applied a default county (Adams, 1.6%) to Indiana AGI of $84,302, which is $87,302 federal AGI minus $1,000 per person in exemptions, giving $1,348.83. The prompt supports two readings: the four cities are the only taxes counted, or they are examples and any local income tax 'where applicable' counts. On top of that, the prompt never names a county, so even a model that counts Indiana county tax has no stated rate to apply. Developer adjudication (2026-10-10): the judge (claude-opus-5-5) returned prompt_ambiguity; adjudicated prompt_ambiguity (state_local_rule). The prompt places the household in Indiana but states no county. Every Indiana county levies its own local income tax (IC 6-3.6), at rates that differ by county. policyengine-us 2.15.17 left county income tax out of local_income_tax, so the frozen reference was $0.00. From policyengine-us 2.23.1 (PolicyEngine/policyengine-us#9694, which standardized local income tax) the engine counts Indiana county income tax in local_income_tax, at the rate of the county it assigns a household with no stated county. The reference therefore depends on the household's county, which the prompt does not state. Reference depends on an unlisted input; output excluded from scoring (county of residence (Indiana county income tax))." +us,scenario_067,local_income_tax,51,prompt_ambiguity,state_local_rule,False,,"PolicyEngine's local_income_tax includes Indiana county income tax. With no county given, it uses Adams County, which levies 1.6% on Indiana AGI: $87,302 federal AGI minus $3,000 in exemptions ($1,000 per person × 3) = $84,302, and $84,302 × 1.6% = $1,348.83. The prompt defines the output by listing only NYC income tax, Philadelphia wage tax, Kansas City earnings tax and St. Louis earnings tax, and it names no county. One reading treats that list as complete, so an Indiana household owes $0; the other treats it as examples (""where applicable""), so the Indiana county tax counts. Almost every model took the first reading and answered $0. A few instead claimed Indiana has no local income tax, which is false, and one included the county tax and answered $1,800. Developer adjudication (2026-10-10): the judge (claude-opus-5-5) returned prompt_ambiguity; adjudicated prompt_ambiguity (state_local_rule). The prompt places the household in Indiana but states no county. Every Indiana county levies its own local income tax (IC 6-3.6), at rates that differ by county. policyengine-us 2.15.17 left county income tax out of local_income_tax, so the frozen reference was $0.00. From policyengine-us 2.23.1 (PolicyEngine/policyengine-us#9694, which standardized local income tax) the engine counts Indiana county income tax in local_income_tax, at the rate of the county it assigns a household with no stated county. The reference therefore depends on the household's county, which the prompt does not state. Reference depends on an unlisted input; output excluded from scoring (county of residence (Indiana county income tax))." us,scenario_067,payroll_tax,6,llm_error,payroll_tax_base,False,,"The head is the only person with wages. Their $82,360 is taxed at 6.2% for Social Security ($5,106.32) and 1.45% for Medicare ($1,194.22), for $6,300.54 total. Those wages are below the 2026 Social Security wage base and the $250,000 Additional Medicare Tax threshold, and Indiana has no employee state payroll tax. The spouse has no listed wages, so the spouse's wages are $0, and neither the pension nor the disability benefits are FICA wages. The models went wrong by adding wages for the spouse, putting non-wage income into the tax base, or making rounding and arithmetic errors in the simple 7.65% calculation." us,scenario_067,self_employment_tax,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. -us,scenario_067,ssi,18,prompt_ambiguity,age_disability,False,"The question explicitly lists Dependent 1 as ""is disabled"" with no earnings, which satisfies the disability criterion in 42 U.S.C. 1382c(a)(3). The trace still says no member is ""flagged as blind or disabled in the engine's inputs"" and returns is_ssi_aged_blind_disabled=False. This points to the benchmark's disability flag never reaching the engine's SSI disability input (is_ssi_disabled), so SSI fell to $0 instead of ($994 − $880) × 12 = $1,368.","The deciding step is SSI's aged/blind/disabled test. The engine evaluates every member with is_ssi_aged_blind_disabled=False: the head is 60, the spouse is 58, and Dependent 1 is not SSI-disabled under the engine's inputs. So SSI is $0 no matter what the income is. Every model instead took the prompt's 'is disabled' flag as proof that Dependent 1 meets the SSI disability test, then ran the benefit formula against $900/month of disability income. Twelve models arrived at ($994 − $880) × 12 = $1,368. The rest also misstated the federal benefit rate or the general income exclusion. Developer adjudication (2026-09-05): the judge (claude-opus-5-5) returned reference_data_issue_fixed; adjudicated prompt_ambiguity (age_disability). The output is removed from scoring for every model: its reference depends on an engine input the certified household data never carried and the prompt therefore never listed, and a careful reader could take the stated facts the other way. Recomputed with policyengine-us 1.755.4 (the version that produced the references) the reference moves from 0.0 to 1368.0 under the alternative reading. Neither reading is established by the facts; rows that matched the frozen value leave the score along with rows that did not. Judge diagnoses are retained as description; the class prompt_ambiguity records that the reference, not the model, is indeterminate here. Under the alternative reading 14 of the 17 models on the 46-model board that paid SSI land within 10% of $1,368 (11 exactly; nine of twelve, six exactly, when the output was excluded on 2026-09-05); glm-5.2, grok-build-0.1 and minimax-m3 used wrong rates or annualised the monthly exclusion. Reference depends on an unlisted input; output excluded from scoring (42 U.S.C. 1382c(a)(3)(A); 20 CFR 416.905)." -us,scenario_067,state_income_tax_before_refundable_credits,39,llm_error,thresholds_rates,False,,"Indiana starts from federal AGI of $87,302 (wages plus taxable pension; the dependent's disability benefits are not in the filers' AGI). It allows only three $1,000 personal exemptions, for the head, spouse and the 23-year-old dependent, totaling $3,000. Indiana has no standard deduction and no extra exemption for a disabled dependent. The $1,500 additional dependent-child exemption applies only to a child under 19 or a full-time student under 24, so this dependent does not get it. That leaves $84,302, taxed at the 2026 statutory flat rate of 2.95%, for $2,486.91. Most models used an outdated or future rate (3.05%, 3.0%, 2.9% or 2.75%), invented a $1,500 disabled-dependent or qualifying-child exemption, or added deductions Indiana does not allow." +us,scenario_067,ssi,19,prompt_ambiguity,age_disability,False,"The prompt lists Dependent 1 as ""is disabled,"" but the engine's SSI disability input never reached is_ssi_aged_blind_disabled, which is False for dependent1. Under 42 U.S.C. §1382c(a)(1)(A), a disabled adult whose countable unearned income is $880/month, below the 2026 FBR of $994, gets $114/month, or $1,368/year.","The case turns on whether anyone meets SSI's categorical test. In the engine, is_ssi_aged_blind_disabled=False for all three members, including the 23-year-old shown in the prompt as ""is disabled,"" so SSI is $0 no matter what the income is. All 19 models treated that disabled flag as meeting SSI's disability criterion, applied no parental deeming (Dependent 1 is an adult), and netted disability income against the federal benefit rate (FBR), with sixteen applying the $20 general exclusion monthly, glm-5.2 and grok-build-0.1 applying it once annually, and minimax-m3 omitting it. Thirteen models landed on exactly (994 − 880) × 12 = $1,368. The rest added their own FBR or exclusion errors. Developer adjudication (2026-09-05): the judge (claude-opus-5-5) returned reference_data_issue_fixed; adjudicated prompt_ambiguity (age_disability). The output is removed from scoring for every model: its reference depends on an engine input the certified household data never carried and the prompt therefore never listed, and a careful reader could take the stated facts the other way. Recomputed with policyengine-us 1.755.4 (the version that produced the references) the reference moves from 0.0 to 1368.0 under the alternative reading. Neither reading is established by the facts; rows that matched the frozen value leave the score along with rows that did not. Judge diagnoses are retained as description; the class prompt_ambiguity records that the reference, not the model, is indeterminate here. Under the alternative reading 14 of the 17 models on the 46-model board that paid SSI land within 10% of $1,368 (11 exactly; nine of twelve, six exactly, when the output was excluded on 2026-09-05); glm-5.2, grok-build-0.1 and minimax-m3 used wrong rates or annualised the monthly exclusion. Reference depends on an unlisted input; output excluded from scoring (42 U.S.C. 1382c(a)(3)(A); 20 CFR 416.905)." +us,scenario_067,state_income_tax_before_refundable_credits,40,llm_error,thresholds_rates,False,,"Indiana tax here is a two-step calculation. Start from federal AGI of $87,302 (wages plus taxable pension; the dependent's disability benefits are not on the joint return) and subtract three $1,000 personal exemptions, giving $84,302. Then apply the 2026 flat rate of 2.95%, which gives $2,486.91. The 23-year-old is not under 19 and is not a full-time student, so the additional $1,500 dependent-child exemption does not apply, and being disabled does not change that. Indiana has no standard deduction, no itemized deductions, and no general private-pension subtraction. Most models went wrong in one of two ways: they used the wrong rate (2.9%, 3.0%, 3.05%) or added an extra $1,500–$2,000 of exemptions." us,scenario_067,state_refundable_credits,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_068,federal_income_tax_before_refundable_credits,37,llm_error,taxable_income_or_deductions,False,,"The reference uses wages of $34,083.53 as AGI. The $73,000 of educational assistance is excluded entirely, and the ESI premiums are not subtracted from the listed gross wages. It then subtracts the 2026 OBBBA single standard deduction of $16,100, leaving taxable income of $17,983.53. Tax is 10% of the first $12,400 plus 12% of the remaining $5,583.53, which gives $1,910.02, with no nonrefundable credits. The wrong answers fall into three groups. Some models put part or all of the educational assistance into income. Some used TCJA-sunset rules or 2024/2025 standard deductions and brackets instead of the permanent 2026 amounts. Others subtracted the refundable EITC, or credits the filer doesn't have, from a tax line measured before refundable credits." us,scenario_068,federal_refundable_credits,4,llm_error,credit_phaseout,False,,"The decisive rule is the 2026 EITC income limit for a single filer with no qualifying children. At $34,084 of wages, the head is above the childless EITC phaseout endpoint, and the household has no qualifying child or other facts generating any refundable federal credit, so every component is zero." us,scenario_068,head_medicaid_eligible,1,llm_error,thresholds_rates,False,,"Maryland Medicaid eligibility for this 31-year-old requires qualification through a specific MAGI or non-MAGI category. The head's MAGI income is 2.14 times FPL, above the applicable adult MAGI limit, and the head qualifies through no non-MAGI pathway, so the eligibility output is 0." us,scenario_068,payroll_tax,14,llm_error,payroll_tax_base,False,,"PolicyEngine's payroll_tax here is simply the employee FICA pair on the head's $34,084 of employment income: 6.2% Social Security ($2,113.18) plus 1.45% Medicare ($494.21), with the small cent-level offset from the engine's float32 wage representation. The trap has three parts: the FICA wage base is gross wages with no reduction for the $8,389 employer-sponsored insurance premium (PolicyEngine applies payroll tax to employment_income, not to a section 125 net-of-premium wage), the $73,000 educational assistance is student financial assistance rather than employment compensation and never enters the FICA base, and Maryland imposes no mandatory employee payroll contribution in 2026 — the FAMLI employee contribution is not in effect and is not part of this output. Every wrong answer comes from adding one of those three phantom adjustments, or from arithmetic that contradicts the model's own stated components." -us,scenario_068,state_income_tax_before_refundable_credits,45,llm_error,state_local_rule,False,,"Maryland AGI is just the $34,083.53 of wages. Educational assistance is not added to income, and the employer insurance premiums are not subtracted from the listed gross wages. Maryland's 2025 law replaced the old standard deduction (15% of AGI, capped at about $2,350–$2,850) with a flat $3,350 for single filers. That leaves $27,533.53 taxable after the $3,200 exemption, taxed at $90 + 4.75% × $24,533.53 = $1,255.34. Most models used the old capped deduction. Others added $67,750–$73,000 of educational assistance to income, subtracted the $8,389 of premiums from wages, added county tax, or wrongly zeroed out the tax." +us,scenario_068,state_income_tax_before_refundable_credits,46,llm_error,taxable_income_or_deductions,False,,"Maryland AGI here is just the ~$34,084 of wages. The $73,000 of educational assistance is excluded and does not enter AGI, and employer-paid insurance premiums do not reduce AGI. Maryland's standard deduction is the flat $3,350 single amount, which replaced the old 15%-of-income deduction with a $2,700 cap for single filers in 2024. With the $3,200 personal exemption, taxable income is $27,533.53, and $90 + 4.75% × $24,533.53 = $1,255.34. Wrong answers fall into four groups: (1) the old capped standard deduction, giving about $1,276–$1,308; (2) educational assistance added to AGI, giving about $4,100–$5,600; (3) employer-paid ESI premiums wrongly subtracted from wages, giving about $895–$902; and (4) zeroed-out tax or county tax wrongly included." us,scenario_068,state_refundable_credits,2,llm_error,credit_phaseout,False,,"Maryland’s refundable EITC is tied to federal EITC eligibility, and a single 31-year-old filer with no qualifying children and $34,084 of wages is above the childless EITC phaseout ceiling. The federal EITC is therefore zero, producing no Maryland refundable EITC or other applicable refundable Maryland credit." us,scenario_070,federal_income_tax_before_refundable_credits,40,llm_error,credit_phaseout,False,,"The correct path runs as follows. AGI is $36,270: wages minus the traditional 401(k), plus interest, minus the traditional IRA and student loan interest. Subtracting the 2026 single standard deduction of $16,100 (OBBBA, no personal exemption) leaves taxable income of about $20,170. Tax at 10% up to $12,400 and 12% above that is $2,172.36. The Saver's Credit then applies at the 10% rate, because AGI falls in the single 10% tier. It is 10% of $1,924, which counts traditional and Roth 401(k)/IRA contributions and is under the $2,000 cap, so $192.40, leaving $1,979.96. The models split into a few error groups: - Several dropped the Saver's Credit entirely. @@ -577,11 +577,11 @@ us,scenario_072,head_medicare_eligible,1,llm_error,age_disability,False,,"Standa us,scenario_072,payroll_tax,3,llm_error,payroll_tax_base,False,,"Employee Medicare tax applies at 1.45% from the first dollar of covered wages; the high-income threshold applies only to the 0.9% Additional Medicare Tax. On $20,000 of wages, employee Social Security tax is $1,240 and regular Medicare tax is $290, totaling $1,530 with no rounding adjustment." us,scenario_072,snap,1,llm_error,categorical_eligibility,False,,"The household's SNAP gross income is $73,974: $20,000 in wages, $34,608 in Social Security, $19,200 in veterans benefits and $166 in dividends and interest. That is far above the gross income limit for a two-person household in Michigan in 2026, so PolicyEngine finds the household ineligible and the benefit is $0. The model applied no gross income test at all. It went straight to a net-income calculation, used a medical deduction that wiped out almost all of the income, and so produced a positive benefit." us,scenario_072,spouse_medicare_eligible,1,llm_error,age_disability,False,,"Standard Medicare eligibility applies at age 65. The spouse is age 77 in 2026, so the age-based pathway yields Medicare eligibility without any separately listed enrollment or eligibility flag." -us,scenario_072,state_income_tax_before_refundable_credits,18,llm_error,state_local_rule,False,,"Both spouses fall in Michigan's Tier 2 birth cohort (head born 1946, spouse born 1949) and both are past age 67. That makes them eligible for the Michigan standard deduction of $20,000 per person, or $40,000 on a joint return, and it applies against all income, wages included. Social Security is subtracted separately, and veterans benefits are exempt. That leaves Michigan income of about $20,166 (wages, interest and dividends), which the $40,000 deduction wipes out, so Michigan taxable income and tax are $0. Almost every model applied only the regular personal exemptions, and sometimes the special senior exemption, to that $20,166, so each ended up with a small positive tax." +us,scenario_072,state_income_tax_before_refundable_credits,19,llm_error,taxable_income_or_deductions,False,,"In 2026, the head is 80 (born 1946) and the spouse is 77 (born 1949). Both fall in Michigan's Tier 2 birth-year group (1946–1952) and are past age 67. That group gets the Michigan standard deduction of $20,000 per person, or $40,000 for joint filers, and it applies against all income, including wages, so Michigan taxable income is zero. Social Security and veterans benefits are already excluded, which leaves about $20,166 of Michigan income (wages, dividends and interest), and the $40,000 deduction alone wipes that out. Every wrong model either left out the Tier 2 deduction or reduced it, then taxed roughly $1,400–$38,500 of leftover income at 4.05% or 4.25%." us,scenario_073,head_medicaid_eligible,8,llm_error,taxable_income_or_deductions,False,,"Medicaid MAGI (42 CFR 435.603(e), which follows IRC 36B(d)(2)(B)) adds the untaxed portion of Social Security benefits back into income. That means the full $22,646 of SSDI counts, on top of the $3,108 pension. The head has no wages, so the traditional 401(k) and IRA contributions reduce nothing. MAGI is about $25,754, or 1.60 times FPL, which is above Michigan's 138% FPL limit for the adult expansion group. No other category applies: the head is 57, gets no SSI, is not pregnant, has no dependent children and has no disability flag, so the engine assigns medicaid_category NONE. Six models wrongly left untaxed SSDI out of MAGI or simply called the income 'low'. One subtracted 401(k) deferrals the head cannot make without wages. One treated SSDI receipt on its own as a disability route into Medicaid." us,scenario_073,head_medicare_eligible,20,prompt_ambiguity,age_disability,False,,"The head is 57, so the only route to Medicare is the disability pathway. That pathway needs 24 months of SSDI entitlement (or ESRD/ALS). PolicyEngine gates it on a separate count of months receiving SSDI, and the prompt says unlisted numeric inputs are 0 and unlisted statuses are false. With months of SSDI receipt at 0 and no disability or ESRD flag set, is_medicare_eligible is False. Every model treated the SSDI dollar amount alone as proof of Medicare eligibility, assuming or ignoring the 24-month waiting period instead of using the default of 0 months. Developer adjudication (2026-09-05): the judge (claude-opus-5-5) returned llm_error; adjudicated prompt_ambiguity (age_disability). The output is removed from scoring for every model: its reference depends on an engine input the certified household data never carried and the prompt therefore never listed, and a careful reader could take the stated facts the other way. Recomputed with policyengine-us 1.755.4 (the version that produced the references) the reference moves from 0.0 to 1.0 under the alternative reading. Neither reading is established by the facts; rows that matched the frozen value leave the score along with rows that did not. Judge diagnoses are retained as description; the class prompt_ambiguity records that the reference, not the model, is indeterminate here. In law the under-65 route needs 24 months of SSDI entitlement; a year-round recipient has at least 12. The facts do not settle it." us,scenario_073,payroll_tax,1,llm_error,payroll_tax_base,False,,"Employee payroll taxes apply to wages and other covered earnings, not Social Security disability benefits or taxable private pension income. With no wage, salary, or self-employment income listed, the employee Social Security, Medicare, Additional Medicare, and mandatory state payroll-tax components are all zero." -us,scenario_073,snap,47,llm_error,categorical_eligibility,False,,"Michigan's broad-based categorical eligibility (TANF non-cash) makes this one-person household eligible regardless of the net income test. Eligible one- and two-person households get the minimum allotment even when 30% of net income exceeds the maximum. Here net income is $1,755, so the $527 contribution exceeds the $298 maximum and the benefit drops to the $24 minimum (8% of $298), or $288 a year. Most models applied the 100% FPL net income test or set the benefit to $0 once the contribution exceeded the maximum. Three models used the FY2025 $23 minimum, one used $25, and two inflated the medical deduction or the maximum allotment." +us,scenario_073,snap,48,llm_error,categorical_eligibility,False,,"The head receives SSDI, so the household counts as disabled for SNAP. Michigan's broad-based categorical eligibility (TANF non-cash, 200% FPL gross limit) makes the household categorically eligible, so the 100% FPL net income test does not apply. Net income is $1,755/month, so 30% of it ($527) exceeds the $298 one-person maximum allotment. A categorically eligible one- or two-person household still receives the FY2026 minimum allotment of $24/month, which gives $288/year. Most models either applied the net income test, the 130% gross test or an asset limit and returned $0, or they computed a zero benefit without applying the minimum allotment. The $276 answers used the outdated $23 minimum." us,scenario_074,federal_income_tax_before_refundable_credits,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_074,federal_refundable_credits,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_074,head_medicaid_eligible,6,llm_error,health_coverage,False,,"Medicaid MAGI is not taxable income: 26 U.S.C. §36B(d)(2)(B) adds back to AGI all Social Security benefits excluded from gross income, so the head's $33,640 SSDI counts in full alongside the $384 taxable IRA distribution, producing 2.13 x FPL — roughly 213% of poverty against Louisiana's 138% FPL expansion-adult ceiling. Every wrong model shrank that base: four dropped SSDI entirely as ""non-taxable,"" one halved it using the §86 provisional-income 50% factor, and one asserted a disability pathway. The non-MAGI routes are also closed: the SSI-related aged/blind/disabled categories require SSI receipt (SSI = $0) or age 65+ (the head is 54), and the head is not a tax-unit dependent, so medicaid_category resolves to NONE." @@ -590,14 +590,14 @@ us,scenario_074,payroll_tax,2,llm_error,payroll_tax_base,False,,"Employee payrol us,scenario_075,federal_income_tax_before_refundable_credits,28,llm_error,thresholds_rates,False,,"The 2026 tax falls under the OBBBA, which made the TCJA structure permanent. That means a $16,100 single standard deduction, no personal exemption, and single brackets of 10% up to $12,400, 12% up to $50,400 and 22% up to $105,700. Ordinary taxable income of $86,960 is therefore taxed at $13,843, and the $6,226 of long-term gains and qualified dividends stacked on top is taxed at 15% ($934), for a total of $14,777. Nothing else applies: a 62-year-old gets no age-65 additional deduction or senior deduction, disability does not raise the standard deduction, and the Credit for the Elderly or Disabled is fully phased out at $109,286 AGI. The largest group of models assumed the TCJA sunset (personal exemption plus 10/15/25% brackets). Another group used 2025 or undersized 2026 standard deductions and bracket thresholds. A few computed $14,777 correctly but then submitted a different number." us,scenario_075,federal_refundable_credits,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_075,head_medicaid_eligible,1,llm_error,categorical_eligibility,False,,"Disability alone does not establish Florida Medicaid eligibility. The head qualifies through none of Florida's Medicaid pathways, so the engine assigns medicaid_category NONE; the 6.85× FPL income level also rules out any applicable MAGI category." -us,scenario_075,head_medicare_eligible,16,llm_error,age_disability,False,,"Medicare covers people aged 65 or older. Under 42 USC 426(b), people under 65 qualify through disability only after 24 months of entitlement to Social Security disability benefits, and there are separate ESRD and ALS pathways. PolicyEngine follows this rule: the age test fails at 62, and the disability pathway requires 24 or more months of SSDI receipt. This head has no Social Security disability income, since unlisted numeric inputs are 0, and has no ESRD or ALS, so the head is not eligible. Every model treated the generic 'is disabled' flag alone as enough for Medicare and skipped the requirement to have received SSDI for 24 months." +us,scenario_075,head_medicare_eligible,17,llm_error,age_disability,False,,"At 62, the head is below Medicare's age-65 threshold. Being disabled does not make someone Medicare eligible on its own. Under 42 U.S.C. 426(b), the under-65 disability pathway requires 24 months of entitlement to Social Security disability benefits (SSDI), and PolicyEngine models it that way. This household lists no Social Security disability income and no ESRD, and unlisted inputs count as zero, so the head has no SSDI entitlement months. Most models treated the 'is disabled' flag as enough for Medicare. gpt-5.4-nano relied on age 62, and gemini-3.1-flash-lite-preview invoked an age-62 disability threshold or approaching age eligibility." us,scenario_075,payroll_tax,5,llm_error,other,False,,"Only the $12,656 in wages is subject to payroll tax. Pension income, dividends and capital gains are not FICA wages. Employee Social Security at 6.2% plus employee Medicare at 1.45% comes to about $968. Wages are far below the Additional Medicare Tax threshold, and Florida has no employee state payroll tax. No model was misled by the tax base. The errors are arithmetic slips, a final value that contradicts the model's own correct working, and missing or unparsed answers." us,scenario_076,child2_wic_eligible,1,llm_error,thresholds_rates,False,,"WIC serves children only through their fifth birthday and generally requires household income at or below 185% of the federal poverty guideline. The model also inverted the income comparison: $173,820 is far above 185% of the poverty guideline for a three-person household, not 184% of the guideline." us,scenario_076,federal_income_tax_before_refundable_credits,44,llm_error,thresholds_rates,False,,"The reference uses post-OBBBA 2026 law for a head of household. AGI is $164,220 (wages counted at the gross $160,000, child support excluded). Taxable income is $139,270 after the $24,150 HoH standard deduction and an $800 QBI deduction on the rental income. Exact 2026 HoH brackets (10% to $17,700, 12% to $67,450, 22% to $105,700, then 24%) give $24,211.80, and subtracting the fully usable $4,400 CTC ($2,200 per child) and the $200 CDCC leaves $19,611.80. Models went wrong in several ways: assuming TCJA expired (personal exemptions, $1,000 or phased-out CTC), using 2025 or older brackets and deductions, leaving out the QBI deduction, taking $6,480 of ESI premiums off the gross wages, itemizing with mortgage interest they made up, treating most of the CTC as refundable, or using the wrong filing status." us,scenario_076,federal_refundable_credits,6,llm_error,credit_phaseout,False,,"The Additional Child Tax Credit is not an entitlement of $1,700 per child; it is only the portion of the $2,200-per-child CTC that survives after the credit offsets tax liability, and it is further capped at 15% of earned income over $2,500 and at $1,700 per child. This head-of-household filer has AGI of $164,220 (wages $160,000 + rents $4,000 + interest $220; child support is not taxable), below the $200,000 HoH phase-out threshold, so the full $4,400 CTC is available — but taxable income near $140,000 after the 2026 HoH standard deduction and the QBI deduction produces federal tax well above $25,000, so the entire CTC is absorbed nonrefundably and nothing spills into refundable_ctc. EITC is zero on this income, and there is no AOTC, recovery rebate, or refundable payroll tax credit here, so federal refundable credits are $0. Every wrong model computed the ACTC cap and then reported the cap itself as a payment, skipping the tax-liability offset that defines the refundable portion." us,scenario_076,payroll_tax,12,llm_error,payroll_tax_base,False,,"Employee Social Security and Medicare taxes are calculated on the full $160,000 of wages in the computation trace; the listed $6,480 employer-sponsored insurance premium is not subtracted from the payroll-tax base. This yields $9,920 of Social Security tax plus $2,320 of Medicare tax, for $12,240 total, with no Additional Medicare Tax or mandatory Idaho employee payroll tax." us,scenario_076,self_employment_tax,2,llm_error,payroll_tax_base,False,,"Self-employment tax applies only to net earnings from a trade or business, and the prompt lists no self-employment income. The $4,000 of rental income remains rental income and does not create a self-employment tax base, so the computation yields $0." -us,scenario_076,state_income_tax_before_refundable_credits,50,llm_error,state_local_rule,False,,"Idaho taxable income is $164,220 AGI minus the $24,150 2026 head-of-household standard deduction, the $1,000 Idaho dependent-care subtraction and the $800 QBI deduction on rental income, which gives $138,270. Idaho taxes head-of-household filers on the joint bracket: 5.3% on income above a $9,622 zero-rate amount, which comes to $6,818.34. No nonrefundable credits are subtracted, and the $10 permanent building fund tax is added, for $6,828.34. Most models used a repealed rate (5.695% or 5.8%), taxed the full taxable income with no zero-rate amount or used the single-filer amount instead, skipped the childcare and QBI subtractions, subtracted a $410 child credit, or left out the $10 building fund tax. Developer adjudication (2026-09-22): the judge (claude-opus-5-5) returned llm_error; adjudicated llm_error (state_local_rule). Idaho's $205 child tax credit applies only to taxable years beginning in 2018 through 2025, so it does not reduce 2026 tax; the judge's missing-credit hypothesis fails. The reference applies the Idaho zero-rate threshold held at its published 2025 amount. Reference affirmed (Idaho Code 63-3029L (taxable years 2018 through 2025); Idaho Administrative Bulletin, July 1, 2026, Docket 35-0101-2601)." +us,scenario_076,state_income_tax_before_refundable_credits,51,llm_error,state_local_rule,False,,"The correct computation starts from federal AGI of $164,220 (wages, rental income and interest; child support is not taxable). It subtracts the $24,150 HoH standard deduction, the $1,000 Idaho dependent-care subtraction and the $800 QBI deduction (20% of rental income) to get $138,270. The 5.3% flat rate applies only to income above the $9,622 head-of-household zero-rate amount, which gives $6,818.34, and the $10 permanent building fund tax brings the total to $6,828.34. There are no nonrefundable credits. Most models went wrong at one or more steps: they used the old 5.695% or 5.8% rate, taxed all of taxable income with no HoH zero-rate amount (or used the single amount), left out the $1,000 subtraction or the $800 QBI deduction, subtracted a $410 child tax credit that the 2026 computation does not apply, or forgot the $10 building fund tax. Developer adjudication (2026-09-22): the judge (claude-opus-5-5) returned llm_error; adjudicated llm_error (state_local_rule). Idaho's $205 child tax credit applies only to taxable years beginning in 2018 through 2025, so it does not reduce 2026 tax; the judge's missing-credit hypothesis fails. The reference applies the Idaho zero-rate threshold held at its published 2025 amount. Reference affirmed (Idaho Code 63-3029L (taxable years 2018 through 2025); Idaho Administrative Bulletin, July 1, 2026, Docket 35-0101-2601)." us,scenario_076,state_refundable_credits,43,llm_error,thresholds_rates,False,,"Idaho's grocery credit is a refundable credit with no income phase-out, paid per household member (the filer and each dependent). Idaho HB 231 (2025) set it at $155 per person for 2026, so 3 × $155 = $465. About half the models used the old $120 rate (giving $360) or the even older $100 rate (giving $300). The other half wrongly called the credit nonrefundable or income-limited and answered $0. A few confused it with Idaho's $205 nonrefundable child tax credit." us,scenario_077,federal_income_tax_before_refundable_credits,31,llm_error,thresholds_rates,False,,"The answer comes from a few steps. Wages are $26,006.18 and the net capital loss of $7,968 is capped at $3,000, so AGI is $23,006.18. The 2026 single standard deduction under the OBBBA-extended rules is $16,100, which beats $1,037 of itemized deductions. That leaves $6,906.18 of taxable income, taxed entirely at 10%, for $690.62 with no nonrefundable credits. Most models got this wrong in one of four ways: they used a stale or guessed standard deduction ($15,000, $15,350–$15,750), assumed the TCJA sunset ($8,300 plus a $5,300 personal exemption), took the $8,389 ESI premiums out of wages, or worked out about $691 and then submitted a different number." us,scenario_077,federal_refundable_credits,13,llm_error,credit_phaseout,False,,"The only potentially applicable refundable credit is the childless EITC, and its phaseout uses the greater of earned income or adjusted gross income. The $26,006 of wages is earned income; employer-sponsored insurance premiums do not reduce that amount, and at this earnings level the childless EITC is fully phased out. With no qualifying child or student and no applicable rebate or payroll credit, every refundable component is zero." @@ -606,23 +606,23 @@ us,scenario_077,head_wic_eligible,1,parse_contract_failure,missing_output,False, us,scenario_077,payroll_tax,9,llm_error,payroll_tax_base,False,,"Employee Social Security and Medicare taxes are computed from the applicable payroll-tax wage base, and the reference calculation applies the 6.2% and 1.45% employee rates to the full $26,006 of wages. The employer-sponsored insurance premium input does not reduce that wage base in this calculation, producing $1,612.38 of Social Security tax plus $377.09 of Medicare tax, or $1,989.47." us,scenario_077,self_employment_tax,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_077,snap,5,llm_error,categorical_eligibility,False,,"Louisiana’s broad-based categorical eligibility gross-income screen does not itself guarantee a SNAP allotment; the household must still produce an eligible benefit under the net-income and allotment calculations. SNAP countable income does not subtract capital losses, a mortgage balance is not a shelter expense, and a non-elderly, nondisabled household cannot deduct medical expenses. With no listed deductible shelter payment and countable wages of $26,006, this one-person household receives $0." -us,scenario_077,state_income_tax_before_refundable_credits,50,reference_later_law,taxable_income_or_deductions,False,,"Louisiana's post-2025 reform taxes Louisiana AGI at a flat 3% after a single standard deduction. That deduction is indexed for inflation starting in 2026, so the 2026 amount is $12,835, not the base-year $12,500. Here AGI is $23,006.18: wages of $26,006 less the $3,000 capital-loss limit. Subtracting $12,835 leaves $10,171.18, and 3% of that is $305.14. Most models used the un-indexed $12,500 and got $315.18. The rest fell into other traps: pre-reform law (the $4,500 personal exemption, graduated 1.85%/3.5% brackets, or the deduction for federal income tax), subtracting employer health premiums from the listed wages, or claiming Louisiana has no income tax. Developer adjudication (2026-10-06): the judge (claude-opus-5-5) returned llm_error; adjudicated reference_later_law (taxable_income_or_deductions). The frozen reference is 305.14; the value under the published figure is 305.05. The reference rests on a 2026 Louisiana standard deduction of $12,835, which policyengine-us computed from published CPI-U under R.S. 47:294(B) but which no Louisiana publication stated before the 2026-07-03 freeze; Louisiana's first 2026 return amount, $12,838, came in Revenue Information Bulletin 26-019 on 2026-09-28. Excluded under decision d994, which keeps the published-amounts convention for every other reference (reference_audit/2026-10-05-louisiana). Reference depends on law published after the reference freeze; output excluded from scoring (Louisiana Department of Revenue, Revenue Information Bulletin 26-019, dated 2026-09-28: Louisiana's 2026 standard deduction is $12,838 for single and separate filers and $25,676 for the other statuses, the first 2026 return amount Louisiana published)." +us,scenario_077,state_income_tax_before_refundable_credits,51,reference_later_law,taxable_income_or_deductions,False,,"Louisiana's 2025 reform set a flat 3% rate and a $12,500 single standard deduction, and repealed the personal exemption. Louisiana ended the federal income tax deduction after 2021. Starting in 2026 the standard deduction is indexed for inflation under R.S. 47:294(B). The frozen reference, computed on policyengine-us 2.15.17, uses $12,835: ($23,006.18 AGI − $12,835) × 3% = $305.14. Louisiana first published its 2026 return deduction, $12,838, in RIB 26-019; that gives $305.05, and this output is excluded from scoring under d994. Of the 51 models, 23 answered $315.18 or $315, consistent with the unindexed $12,500 deduction. The others applied pre-reform law (the $4,500 exemption, the 1.85%/3.5% brackets, the federal tax deduction), subtracted ESI premiums or the federal standard deduction, ignored the $3,000 capital-loss cap, or wrongly said Louisiana has no income tax. Developer adjudication (2026-10-06): the judge (claude-opus-5-5) returned llm_error; adjudicated reference_later_law (taxable_income_or_deductions). The frozen reference is 305.14; the value under the published figure is 305.05. The reference rests on a 2026 Louisiana standard deduction of $12,835, which policyengine-us computed from published CPI-U under R.S. 47:294(B) but which no Louisiana publication stated before the 2026-07-03 freeze; Louisiana's first 2026 return amount, $12,838, came in Revenue Information Bulletin 26-019 on 2026-09-28. Excluded under decision d994, which keeps the published-amounts convention for every other reference (reference_audit/2026-10-05-louisiana). Reference depends on law published after the reference freeze; output excluded from scoring (Louisiana Department of Revenue, Revenue Information Bulletin 26-019, dated 2026-09-28: Louisiana's 2026 standard deduction is $12,838 for single and separate filers and $25,676 for the other statuses, the first 2026 return amount Louisiana published)." us,scenario_077,state_refundable_credits,4,llm_error,state_local_rule,False,,"The models applied Louisiana’s former refundable earned income tax credit, equal to 5% of the federal EITC, to tax year 2026. Louisiana no longer provides that refundable credit in 2026, so the Louisiana refundable-credits computation returns zero regardless of an estimated federal EITC amount." us,scenario_077,tanf,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. -us,scenario_078,federal_income_tax_before_refundable_credits,50,prompt_ambiguity,taxable_income_or_deductions,False,,"AGI is $200,136.91: wages plus the taxable $1,632 state refund. Under OBBBA the 2026 SALT cap is $40,400, and the $505k MAGI phase-down does not apply at this income. The engine's SALT deduction counts the $26,460 in real estate taxes plus Maryland state and county income tax, and that total is above the cap, so SALT equals the full $40,400. Add $28,210 of mortgage interest and itemized deductions come to $68,610, leaving taxable income of $131,526.91. The 2026 OBBBA single brackets (10/12/22/24% with breakpoints at $12,400, $50,400 and $105,700) then give $24,164.46. Most models went wrong on SALT in one of four ways: they counted only the property tax, counted only part of the Maryland income tax, used the expired $10,000 cap, or assumed the TCJA had sunset (personal exemptions, pre-2018 brackets). Developer adjudication (2026-09-29): the judge (claude-opus-5-5) returned llm_error; adjudicated prompt_ambiguity (taxable_income_or_deductions). The frozen reference is 24,164.46; the alternative is 23,772.80. The prompt lists state and local tax refund income without saying whether the refunded tax reduced federal tax in the year it was deducted; policyengine-us 2.15.17 counts the whole refund as income (policyengine-us#9422, fixing issue #9122), while under 26 U.S.C. 111(a) none of it is income if the household took no tax benefit from the deduction. Found in the 2026-09-29 engine upgrade (reference_audit/2026-09-28, cluster salt_refund_gross_income_9122). Reference depends on an unlisted input; output excluded from scoring (whether the prior-year deduction of the refunded state and local tax reduced federal tax (prior-year itemization, the income-versus-sales-tax election, SALT-cap headroom))." +us,scenario_078,federal_income_tax_before_refundable_credits,51,prompt_ambiguity,taxable_income_or_deductions,False,,"Under OBBBA, TCJA's rates stay in place for 2026, and the SALT cap is $40,400 for MAGI below $505,000. The frozen reference combines $26,460 in real estate tax with the engine's Maryland withholding estimate, which includes state and county income tax. That total is above the cap, so the SALT deduction is the full $40,400. Itemized deductions are therefore $68,610 ($40,400 SALT plus $28,210 mortgage interest), taxable income is $131,526.91, and the 2026 single brackets (10/12/22/24% with breakpoints at $12,400, $50,400 and $105,700) give $24,164.46. The models fell into four groups: counting only property tax (about $27,510), adding state income tax but not the county tax (about $25,845), using the old $10,000 SALT cap (about $31,400), or assuming TCJA expired (pre-TCJA brackets plus a personal exemption). Developer adjudication (2026-09-29): the judge (claude-opus-5-5) returned llm_error; adjudicated prompt_ambiguity (taxable_income_or_deductions). The frozen reference is 24,164.46; the alternative is 23,772.80. The prompt lists state and local tax refund income without saying whether the refunded tax reduced federal tax in the year it was deducted; policyengine-us 2.15.17 counts the whole refund as income (policyengine-us#9422, fixing issue #9122), while under 26 U.S.C. 111(a) none of it is income if the household took no tax benefit from the deduction. Found in the 2026-09-29 engine upgrade (reference_audit/2026-09-28, cluster salt_refund_gross_income_9122). Reference depends on an unlisted input; output excluded from scoring (whether the prior-year deduction of the refunded state and local tax reduced federal tax (prior-year itemization, the income-versus-sales-tax election, SALT-cap headroom))." us,scenario_078,federal_refundable_credits,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_078,local_income_tax,1,llm_error,state_local_rule,False,,"The requested local_income_tax output is limited to the separately modeled local taxes listed in the prompt: NYC, Philadelphia, Kansas City, and St. Louis. Maryland county income tax is not included in this output, so a Maryland household outside those modeled jurisdictions has a value of zero." us,scenario_078,payroll_tax,27,llm_error,thresholds_rates,False,,"The correct payroll tax uses the 2026 Social Security wage base of $184,500: 6.2% × $184,500 = $11,439, plus 1.45% Medicare on all $198,505 of wages ($2,878.32), for $14,317.32. Wages are below the $200,000 Additional Medicare Tax threshold, and Maryland charges no mandatory employee payroll tax in 2026. Most wrong answers used an outdated or wrongly projected wage base. Others added a Maryland FAMLI contribution, which is not collected in 2026, or invented a Maryland payroll tax. Several models worked out exactly $14,317.32 and then submitted a different number." us,scenario_078,state_income_tax_before_refundable_credits,38,llm_error,taxable_income_or_deductions,False,,"Maryland AGI subtracts the $1,632 state tax refund, which brings it to $198,505. Maryland itemized deductions are the $28,210 of mortgage interest plus the full $26,460 of property tax, with no federal $10,000 SALT cap. That $54,670 is reduced by 7.5% of federal AGI above $200,000 ($10.27), leaving $54,659.73. The personal exemption is fully phased out above $150,000, so it is $0. That gives taxable income of $143,845.27. The state brackets (2/3/4/4.75/5/5.25%) on that amount give $6,936.88, and county income tax is not included. Most wrong answers took the small standard deduction instead of itemizing, applied the federal SALT cap to the Maryland deduction, kept the $1,632 refund in Maryland AGI, claimed an exemption that had already phased out, or added county tax." us,scenario_078,state_refundable_credits,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_079,head_medicaid_eligible,2,llm_error,categorical_eligibility,False,,"The operative rule is categorical, not income-based: the head's blindness, disability, and $7,560 of SSDI leave countable income below the SSI federal benefit rate, producing $5,286 of SSI, and Arizona is a 1634 state where SSI receipt automatically confers Medicaid with no MAGI test. Both models ran an income/coverage screen instead of the SSI-recipient category, and neither recognized that SSI here is a computed output of the listed facts rather than an unlisted input. The screen they ran also points to eligibility rather than away from it — 0.35 x FPL is far under Arizona's 138% FPL expansion threshold — so 'No' is unreachable by either the categorical or the MAGI route." -us,scenario_079,head_medicare_eligible,26,prompt_ambiguity,age_disability,False,,"Under 65, Medicare eligibility through disability requires 24 months of Social Security disability entitlement, or an ESRD/ALS pathway. In PolicyEngine this is a separate input for months of SSDI receipt. The household facts give only one year of SSDI income and no SSDI history, and the prompt says unlisted numeric inputs are 0 and unlisted statuses are false. So the Head is 58, has 0 qualifying months and does not meet the age-65 test, which makes them not Medicare eligible. Every model treated current SSDI receipt and disability status as enough on their own, and several explicitly assumed the 24-month waiting period was already met, which the prompt does not allow. Developer adjudication (2026-09-05): the judge (claude-opus-5-5) returned llm_error; adjudicated prompt_ambiguity (age_disability). The output is removed from scoring for every model: its reference depends on an engine input the certified household data never carried and the prompt therefore never listed, and a careful reader could take the stated facts the other way. Recomputed with policyengine-us 1.755.4 (the version that produced the references) the reference moves from 0.0 to 1.0 under the alternative reading. Neither reading is established by the facts; rows that matched the frozen value leave the score along with rows that did not. Judge diagnoses are retained as description; the class prompt_ambiguity records that the reference, not the model, is indeterminate here. In law the under-65 route needs 24 months of SSDI entitlement; a year-round recipient has at least 12. The facts do not settle it." +us,scenario_079,head_medicare_eligible,27,prompt_ambiguity,age_disability,False,,"The head is 58, below the Medicare age threshold of 65. Someone under 65 qualifies through disability only after 24 months of SSDI entitlement (or with ESRD/ALS). The household facts list a $7,560 SSDI amount but no months of SSDI receipt and no ESRD/ALS status. Under the instruction to treat unlisted numeric inputs as 0 and unlisted statuses as false, the waiting-period count is 0, so the disability pathway fails. Every model treated SSDI receipt, or a disability flag, as enough on its own, or assumed the 24-month waiting period had already been met, and answered Yes where the frozen reference is No. The reference depends on the unlisted months-of-receipt input, so this output is not scored for any model. Developer adjudication (2026-09-05): the judge (claude-opus-5-5) returned llm_error; adjudicated prompt_ambiguity (age_disability). The output is removed from scoring for every model: its reference depends on an engine input the certified household data never carried and the prompt therefore never listed, and a careful reader could take the stated facts the other way. Recomputed with policyengine-us 1.755.4 (the version that produced the references) the reference moves from 0.0 to 1.0 under the alternative reading. Neither reading is established by the facts; rows that matched the frozen value leave the score along with rows that did not. Judge diagnoses are retained as description; the class prompt_ambiguity records that the reference, not the model, is indeterminate here. In law the under-65 route needs 24 months of SSDI entitlement; a year-round recipient has at least 12. The facts do not settle it." us,scenario_079,local_income_tax,2,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. -us,scenario_079,snap,50,llm_error,taxable_income_or_deductions,False,,"The reference counts $881/month of SSI as unearned income. Both members are blind or disabled, their $1,045 in assets is under the couple limit, and the 2026 couple rate of $1,491 minus ($630 SSDI − $20) leaves $881, so gross income is $1,511. Because an elderly/disabled member has medical costs above $35/month, Arizona's standard medical deduction of $145 applies in place of the $26 actual excess. Net income is then $1,511 − $209 − $145 = $1,157, 30% of that rounds up to $348, and $546 − $348 gives $198/month, or $2,376 a year. About half the models left out SSI and landed near $5,000. Most of the rest counted SSI but used the $26 actual excess instead of the $145 Arizona deduction and landed near $1,950. The zero answers wrongly rejected the household on assets, income, or shelter costs, or because it receives SSI." +us,scenario_079,snap,51,llm_error,state_local_rule,False,,"Two steps separate the reference from the wrong answers. First, the household's SSI of $881/month is countable unearned income for SNAP (2026 couple FBR $1,491 minus $610 of countable SSDI), so gross income is $1,511/month, not the $630 of SSDI alone. Second, Arizona gives elderly/disabled households with more than $35/month in medical costs a $145 standard medical deduction in place of the $1 actual excess ($36 of other medical expenses − $35), since the engine does not count over-the-counter health expenses. With the $209 standard deduction, net income is $1,157, the 30% contribution is $348, and the benefit is $546 − $348 = $198/month, or $2,376 a year. Most models either left out SSI, which overstates the benefit (~$5,100), or counted SSI but used the $26 actual medical excess, which understates it (~$1,956)." us,scenario_079,spouse_medicaid_eligible,2,llm_error,categorical_eligibility,False,,"The spouse is blind and disabled with zero countable income and $1,045 in resources, so she receives SSI ($5,286 in the household trace); Arizona is a 1634 state, where SSI receipt confers automatic Medicaid through the SSI-recipient category with no separate income test. Both models evaluated only an income/MAGI-style adult pathway and never checked the SSI-recipient categorical route that the engine actually used (medicaid_category = SSI_RECIPIENT). The error is compounded because even the MAGI route qualifies here: household MAGI is 0.35 × FPL, far under Arizona's 138% FPL expansion-adult ceiling, and Indian Health Service coverage is not minimum essential coverage that bars Medicaid. Zero-income, SSI-receiving disabled adults in an expansion state are Medicaid-eligible on two independent pathways, so ""No"" is unreachable from the stated facts." us,scenario_079,spouse_medicare_eligible,4,llm_error,age_disability,False,,"The spouse is 55, so the only route to Medicare is the disability pathway. That route needs 24 months of Social Security disability (SSDI) entitlement, or ESRD/ALS. Being disabled or blind does not qualify anyone for Medicare by itself. The spouse has no Social Security disability income at all (the $7,560 belongs to the head), and no months of SSDI receipt or ESRD are listed, so all of these inputs default to zero or false. Every model treated ""is disabled"" as enough for Medicare and skipped the SSDI entitlement and 24-month waiting-period requirement." us,scenario_079,ssi,35,llm_error,thresholds_rates,False,,"Both spouses are blind and disabled, so they are an eligible SSI couple. Their only income is the head's $630/month SSDI, which becomes $610/month countable after the $20 general exclusion. Their $1,045 bank balance is under the $3,000 couple resource limit, and the vehicle and home are excluded. The 2026 couple federal benefit rate is $1,491/month, so the benefit is $881/month ($440.50 per spouse) and $10,572 a year. Nearly every wrong answer comes from using a stale or mis-projected couple rate ($1,415 from 2024, $1,450 from 2025, or $1,482–$1,490). The remaining wrong answers come from wrongly finding the couple over the income or resource limit, submitting a value that differs from the model's own reasoning, or giving no output." -us,scenario_079,state_refundable_credits,42,llm_error,categorical_eligibility,False,,"Arizona's Increased Excise Tax Credit (A.R.S. 43-1072.01) is refundable. It pays $25 per personal and dependent exemption, up to $100, to married-filing-jointly units with federal AGI of $25,000 or less. It has no earned-income, tax-liability, child, or minimum-income requirement. This couple has only $7,560 of SSDI, which is far under the AGI ceiling, and two exemptions, so the credit is 2 × $25 = $50. Almost every model decided that zero AZ tax liability, no wages, or no children meant there was no refundable credit. One model found the $50 and then submitted $200 anyway." +us,scenario_079,state_refundable_credits,43,llm_error,categorical_eligibility,False,,"Arizona's Increased Excise Tax Credit (A.R.S. 43-1072.01) is a refundable credit worth $25 for each person in the tax unit (taxpayer, spouse, dependents), capped at $100. The only income test is a ceiling of $25,000 federal AGI for joint filers. It does not require earnings, children, tax liability, or a minimum income. This couple has $0 federal AGI because $7,560 of SSDI is not taxable, so they file jointly and receive 2 × $25 = $50. Nearly every model wrongly assumed that refundable AZ credits require earned income, dependents, or positive liability, or that Arizona has no refundable credit for childless filers, and answered $0." us,scenario_080,federal_income_tax_before_refundable_credits,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_080,federal_refundable_credits,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_080,free_school_meals_eligible,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. @@ -634,30 +634,30 @@ us,scenario_080,local_income_tax,1,parse_contract_failure,missing_output,False,, us,scenario_080,payroll_tax,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_080,reduced_price_school_meals_eligible,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_080,self_employment_tax,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. -us,scenario_080,snap,50,reference_engine_defect,categorical_eligibility,False,,"Getting the reference takes three steps. First, the household is categorically eligible through Pennsylvania's TANF non-cash broad-based categorical eligibility (BBCE), so the $19,828 bank balance is never tested. Second, the $2,000 energy subsidy triggers Pennsylvania's $857 standard utility allowance through heat-and-eat. That allowance creates an uncapped excess shelter deduction for this disabled household and brings net income to $0 in every month. Third, the benefit is the one-person maximum allotment, which is $298 for January–September and rises to the uprated $304.68 for October–December: 9×298 + 3×304.68 = $3,596.04. The $0 answers missed step one, the roughly $2,870–$3,240 answers missed step two, and the near-maximum answers missed step three by using an old or single-year maximum for all 12 months. Developer adjudication (2026-09-22): the judge (claude-opus-5-5) returned llm_error; adjudicated reference_engine_defect (categorical_eligibility). The frozen reference is 3,596.04; the corrected value is 3,240.00. PolicyEngine grants the heat-and-eat standard utility allowance to households without an elderly or disabled member, which P.L. 119-21 sec. 10103 ended. Reference is an engine defect; output excluded from scoring (7 U.S.C. 2014(e)(6)(C)(iv)(I), as amended by P.L. 119-21 sec. 10103(a) (approved 2025-07-04))." +us,scenario_080,snap,51,reference_engine_defect,categorical_eligibility,False,,"This output is excluded from scoring, and $3,596.04 is the retained frozen reference. Pennsylvania's TANF non-cash categorical eligibility waives the asset test; 16 models returned $0 after treating assets as disqualifying. The frozen calculation applied a $857 SUA and reached $0 net income with a capped shelter deduction. Several models applied only the standard deduction before calculating their food contribution. Under the recorded reading, the household has no SNAP elderly or disabled member, so policyengine-us 2.60.0 with the publication conventions withholds the deemed SUA and returns $3,240. The c_snap_hold_fy2026 convention holds the one-person maximum at $298 for all 12 months; the frozen reference's $304.68 October–December amount was an engine projection. The prompt leaves qualifying disability and subsidy type unresolved. Developer adjudication (2026-09-22): the judge (claude-opus-5-5) returned llm_error; adjudicated reference_engine_defect (categorical_eligibility). The frozen reference is 3,596.04; the corrected value is 3,240.00. The frozen reference applied the heat-and-eat standard utility allowance without a SNAP elderly or disabled member. The policyengine-us 2.60.0 engine fixes this defect and returns $3,240 under the recorded reading with the publication conventions. The output remains excluded because the prompt does not settle SNAP disability status or the type of energy subsidy. Reference is an engine defect; output excluded from scoring (7 U.S.C. 2014(e)(6)(C)(iv)(I), as amended by P.L. 119-21 sec. 10103(a) (approved 2025-07-04))." us,scenario_080,ssi,2,llm_error,categorical_eligibility,False,,"SSI requires the individual to be aged 65 or older, blind, or disabled under the program's categorical determination. The engine input sets the sole person's SSI aged/blind/disabled status to false, so benefit-rate and countable-income calculations never produce an award." us,scenario_080,state_income_tax_before_refundable_credits,8,llm_error,credit_phaseout,False,,"Pennsylvania first applies its 3.07% rate to the $940 of taxable dividends and gains, then applies the nonrefundable Tax Forgiveness credit in computing income tax before refundable credits. The household's eligibility income remains within the range for 100% forgiveness, so the credit eliminates the preliminary tax and yields $0." us,scenario_080,state_refundable_credits,2,llm_error,state_local_rule,False,,"Pennsylvania Schedule SP tax forgiveness is a nonrefundable credit that reduces Pennsylvania income-tax liability; it is not included in state refundable credits. With no qualifying Pennsylvania refundable credit, the requested aggregate is $0." us,scenario_080,tanf,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. -us,scenario_081,federal_income_tax_before_refundable_credits,50,prompt_ambiguity,taxable_income_or_deductions,False,,"The reference uses current 2026 law, where TCJA rates are permanent under OBBBA: the single brackets are 12,400/50,400/105,700/201,775 and the SALT cap is $40,400. It itemizes $16,900 of mortgage interest plus uncapped-in-practice SALT of $14,127.41. That SALT figure is the $5,643 property tax plus a Massachusetts income tax deduction of $8,484.41, which is 5% of the $174,088.12 AGI above the $4,400 exemption. Taxable income comes to $143,059.47. The wrong answers fall into four groups: (1) leaving MA income tax out of SALT entirely; (2) applying the old $10,000 SALT cap; (3) assuming the TCJA sunset (personal exemption with 10/15/25/28% brackets) or subtracting ESI premiums from the stated gross wages; and (4) using a slightly different MA tax figure, such as the ~$8,238 liability instead of the $8,484.41 estimate, which leaves the tax off by about $10–$230. Developer adjudication (2026-10-05): the judge (claude-opus-5-5) returned llm_error; adjudicated prompt_ambiguity (taxable_income_or_deductions). The frozen reference is 26,932.27; the alternative is 26,991.31. The prompt lists no state income tax withheld or paid during 2026; policyengine-us 2.15.17 fills the state income tax part of the federal state and local tax deduction with state_withheld_income_tax, a formula estimate of Massachusetts withholding on federal AGI ($8,484.41), while read as the household paying its 2026 Massachusetts income tax during the year the deduction takes the engine's liability ($8,238.41). Found in the 2026-10-05 audit of the state income tax in SALT (reference_audit/2026-10-05, scripts/sweep_salt_withholding.py). Reference depends on an unlisted input; output excluded from scoring (state income tax withheld or paid during 2026, which the federal state and local tax deduction takes as its state income tax part; policyengine-us fills it with state_withheld_income_tax, a formula estimate on federal AGI that the household data never set)." +us,scenario_081,federal_income_tax_before_refundable_credits,51,prompt_ambiguity,taxable_income_or_deductions,False,,"The reference itemizes $31,027.41. That is $16,900 of mortgage interest plus $14,127.41 of SALT: $5,643 of property tax and $8,484.41 of estimated Massachusetts income tax withheld (5% of AGI above the $4,400 exemption). The SALT total is far below the 2026 OBBBA cap of $40,400. The $6 of REIT income enters only the $1.24 QBI deduction and is not part of AGI. Taxable income of $143,059.47 on the 2026 single brackets (10% to $12,400, 12% to $50,400, 22% to $105,700, then 24%) gives $26,932.27. Some answers omit state income tax from SALT, apply the expired $10,000 SALT cap, assume the TCJA sunset, or subtract employer insurance premiums from the listed wages; others use a computed Massachusetts liability in SALT. The output is excluded from scoring because state income tax withheld or paid is unspecified. The record gives alternative readings of $26,991.31 with the historical liability, $26,992.64 with the corrected liability, and $28,763.81 with no state income tax paid. Developer adjudication (2026-10-05): the judge (claude-opus-5-5) returned llm_error; adjudicated prompt_ambiguity (taxable_income_or_deductions). The frozen reference is 26,932.27; the alternative is 26,991.31. The prompt lists no state income tax withheld or paid during 2026; policyengine-us 2.15.17 fills the state income tax part of the federal state and local tax deduction with state_withheld_income_tax, a formula estimate of Massachusetts withholding on federal AGI ($8,484.41), while read as the household paying its 2026 Massachusetts income tax during the year the deduction takes the engine's liability ($8,238.41). Found in the 2026-10-05 audit of the state income tax in SALT (reference_audit/2026-10-05, scripts/sweep_salt_withholding.py). Reference depends on an unlisted input; output excluded from scoring (state income tax withheld or paid during 2026, which the federal state and local tax deduction takes as its state income tax part; policyengine-us fills it with state_withheld_income_tax, a formula estimate on federal AGI that the household data never set)." us,scenario_081,federal_refundable_credits,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_081,payroll_tax,41,prompt_ambiguity,state_local_rule,False,,"The reference has two parts. First, employee FICA on the full $175,002 of wages: $10,850.12 Social Security plus $2,537.53 Medicare, with no Additional Medicare Tax because wages are under $200,000. Second, the Massachusetts PFML employee contribution of $805.01: 0.46% (the full 0.18% family rate plus 40% of the 0.70% medical rate) × $175,002. The prompt's phrase 'mandatory employee state payroll taxes' can be read two ways. Under one reading the PFML employee share counts, which is what the engine does by assuming the employer withholds the maximum. Under the other it doesn't, because Massachusetts lets employers deduct less of it or none, so the FICA-only $13,387.65 cluster follows from that reading. The remaining models included PFML at a stale or misallocated rate, cut FICA wages by the ESI premium, used a wrong Medicare rate, or submitted numbers that don't match their own arithmetic. Developer adjudication (2026-10-05): the judge (claude-opus-5-5) returned prompt_ambiguity; adjudicated prompt_ambiguity (state_local_rule). The frozen reference is 14,192.66; the alternative is 13,387.65. The prompt counts mandatory employee state payroll taxes; Massachusetts PFML contributions are the employer's, which may deduct the employee share from wages but need not (M.G.L. c. 175M, s. 6(a) and (c); 458 CMR 2.05(5)), and policyengine-us 2.15.17 counts the largest share Massachusetts's published 2026 rates let the employer deduct ($805.01); read as the amount the law requires of the employee, $0, the output is employee federal payroll tax alone. Found in the 2026-10-05 audit of state payroll components (reference_audit/2026-10-05-payroll, program_classification.json). Reference depends on an unlisted input; output excluded from scoring (whether the employer deducts the employee share of a state paid-leave or disability premium that the law lets it deduct but does not require, which decides whether that share is a mandatory employee state payroll tax)." us,scenario_081,self_employment_tax,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. -us,scenario_081,state_income_tax_before_refundable_credits,46,reference_engine_defect,taxable_income_or_deductions,False,,"Massachusetts Part B income is wages of $175,002 plus $56 of interest. From that, subtract the $2,000 cap on the Social Security/Medicare deduction and the renter deduction (50% of the $44,400 rent, capped at $4,000). That gives $169,058; after the $4,400 personal exemption, Part B taxable income is $164,658. The $110 of dividends is Part A income taxed at 5%, and the short-term capital loss does not reduce either base. So the tax is 5% × (164,658 + 110.12) = $8,238.41. Most models left out the $2,000 FICA deduction, used the old $3,000 rent cap, ignored the rent deduction, used the capital loss to cancel the interest and dividends, or subtracted deductions Massachusetts does not allow, such as federal itemized deductions, ESI premiums, or employee business expenses. Developer adjudication (2026-09-22): the judge (claude-opus-5-5) returned llm_error; adjudicated reference_engine_defect (taxable_income_or_deductions). The frozen reference is 8,238.41; the corrected value is 8,232.90. PolicyEngine taxes Massachusetts Part A dividends gross, without the short-term capital loss offset its own Part A AGI computes. Reference is an engine defect; output excluded from scoring (M.G.L. c. 62 sec. 2(b), 2(c)(2)(a), 2(c)(4), 2(f); DOR TIR 02-21)." +us,scenario_081,state_income_tax_before_refundable_credits,47,reference_engine_defect,taxable_income_or_deductions,False,,"Massachusetts Part B income is wages plus taxable interest, $175,058. Three amounts come off it: the employee Social Security/Medicare deduction capped at $2,000, the renter deduction of 50% of $44,400 rent capped at $4,000 (the cap was raised from $3,000), and the $4,400 single exemption. That leaves $164,658, taxed at 5% for $8,232.90. The policyengine-us 2.60.0 engine applies the short-term capital loss against the Part A dividends, leaving no Part A dividend tax and producing $8,232.90 under its interest-source assumption. The published $8,238.41 remains frozen and excluded because the interest source is unstated. Several models omitted the FICA or rent deductions, used the old rent cap, subtracted federal itemized deductions or employer health premiums, or reduced Part B income by the capital loss. Developer adjudication (2026-09-22): the judge (claude-opus-5-5) returned llm_error; adjudicated reference_engine_defect (taxable_income_or_deductions). The frozen reference is 8,238.41; the corrected value is 8,232.90. The frozen reference reflects an earlier engine defect that taxed Massachusetts Part A dividends gross without applying the short-term capital loss offset. The policyengine-us 2.60.0 engine applies that offset and returns 8,232.90. The output remains excluded because the interest source is unstated. Reference is an engine defect; output excluded from scoring (M.G.L. c. 62 sec. 2(b), 2(c)(2)(a), 2(c)(4), 2(f); DOR TIR 02-21)." us,scenario_081,state_refundable_credits,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_082,child1_chip_eligible,3,llm_error,age_disability,False,,"The decisive rule in the engine trace is CHIP's age criterion: child1 is age 1 and falls outside the applicable CHIP age range. The alternative Medicaid pathway also returns ineligible, so neither route produces CHIP eligibility." us,scenario_082,child1_early_head_start_eligible,6,llm_error,categorical_eligibility,False,,"Early Head Start eligibility is a conjunction: the child must be under 3 (or the household must contain a pregnant person) AND the household must pass the means test — income at or below the federal poverty guideline, with limited over-income slots up to 130% FPL, or a categorical pathway such as TANF/SSI receipt, foster-care placement, or homelessness. Every wrong model treated the birth-to-3 age band as sufficient and either skipped or explicitly discarded the income screen. This household's countable income of ~$90,132 is more than four times the two-person poverty guideline (~$21k, ~$28k at 130%), no listed fact establishes TANF, SSI, foster care, or homelessness, and there is no pregnancy, so both the categorical and income conditions evaluate False and eligibility is No." us,scenario_082,child1_medicaid_eligible,6,llm_error,health_coverage,False,,"The trap is that New York's generous children's coverage above 154% FPL runs through Child Health Plus — the state's separate CHIP program — not through Medicaid: NY Medicaid covers a child age 1–5 only up to 154% FPL, and the 400–405% FPL figures the models cited are the CHIP ceiling. The second half of the trap is income: Medicaid MAGI here is about $117.8k (543% FPL for a two-person household) because the $33,000 long-term capital loss is limited to a $3,000 deduction against ordinary income and because $20,580 of qualified and non-qualified dividends, taxable interest, short-term gain, and the state tax refund all count, while the $21,208 ESI premium is not subtracted from MAGI. Every model either imported a CHIP-scale threshold into Medicaid, understated MAGI to roughly $90k–$99k, or asserted child eligibility with no income test at all. At 543% FPL the child clears no Medicaid category (medicaid_category = NONE), so is_medicaid_eligible is False." us,scenario_082,child1_medicare_eligible,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_082,child1_wic_eligible,2,llm_error,thresholds_rates,False,,"WIC requires both categorical eligibility and financial eligibility; being age 1 satisfies only the categorical test. The household's approximately $90,132 annual income exceeds the 2026 WIC limit of 185% of the federal poverty guideline for a two-person household, so the child is not eligible." -us,scenario_082,federal_income_tax_before_refundable_credits,49,llm_error,taxable_income_or_deductions,False,,"The correct 2026 computation follows current law as amended by OBBBA. Starting from AGI of $117,661.12, the steps are: (1) include the $67.50 SALT refund; (2) allow only the $3,000 capital-loss deduction; (3) allow no deduction for the $8 traditional IRA, because the head is an active 401(k) participant and is above the HoH phase-out; (4) do not reduce wages by ESI premiums. The deductions are the $24,150 HoH standard deduction plus the new $700 non-itemizer charitable deduction, which gives taxable income of $92,811.12. Tax on $79,387.12 of ordinary income at the 2026 HoH brackets (10% to $17,700, 12% to $67,450, 22% above) is $10,366.17, and the $13,424 of qualified dividends at 15% adds $2,013.60. Subtracting the $2,200 CTC and $600 CDCC gives $9,579.77. The models that came closest missed only the $700 charitable deduction (giving $9,734) or took the $8 IRA deduction. Most of the others used pre-TCJA sunset law (personal exemptions, $1,000 CTC), outdated brackets or standard deductions, a $2,000 CTC, ESI premiums subtracted from wages or counted as itemized medical costs, or an uncapped capital loss." +us,scenario_082,federal_income_tax_before_refundable_credits,50,llm_error,taxable_income_or_deductions,False,,"The correct answer comes from the 2026 OBBBA rules for a head-of-household filer. AGI is $117,661. That counts wages net of only the 401(k) deferral (ESI premiums are not excluded), allows no IRA deduction because the head is an active 401(k) participant, and caps the capital loss at $3,000. The deductions are the $24,150 HoH standard deduction plus the new $700 charitable deduction for non-itemizers, giving taxable income of $92,811. Tax uses the 2026 HoH brackets (10% to $17,700, 12% to $67,450), with qualified dividends at 15%, minus a $600 CDCC and a $2,200 CTC. The largest group of near-misses landed at $9,734 because they skipped the $700 non-itemizer charitable deduction. Other models applied TCJA-sunset law (personal exemptions, $1,000 CTC), excluded the $21,208 ESI premiums from wages, used medical premiums to itemize, deducted the whole capital loss, or used pre-2026 bracket and deduction amounts." us,scenario_082,federal_refundable_credits,8,llm_error,credit_phaseout,False,,"The separating step is that the Additional Child Tax Credit is a residual, not a per-child entitlement: the 2026 CTC of $2,200 is first applied nonrefundably against tax liability, and only the unused remainder — capped at $1,700 and further limited to 15% of earned income over $2,500 — becomes refundable. This head-of-household filer has roughly $117,650 of AGI (wages net of the $181 traditional 401(k) deferral, plus $20,480 of dividends and $100 of interest, less the $3,000 capital-loss limitation on a $30,711 net loss and the $8 IRA deduction), which produces federal tax before credits many times larger than $2,200, so the entire credit is consumed nonrefundably and nothing spills into the refundable bucket. EITC is zero on income grounds and independently on the investment-income limit, and no American Opportunity Credit, Recovery Rebate Credit, or refundable payroll tax credit applies. Every wrong model quoted a statutory refundable ceiling as the answer instead of computing the leftover after the nonrefundable CTC." us,scenario_082,head_medicare_eligible,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_082,local_income_tax,6,llm_error,state_local_rule,False,,"The household facts give only state = NY and never say the household lives in New York City. The prompt says to treat any unlisted status input as false, so NYC residence is false. In New York, only NYC residence triggers the separate local income tax output, so local_income_tax is $0. Every wrong model assumed NYC residence and ran NYC resident brackets on NY taxable income, which turned a state-only fact pattern into an NYC tax bill." us,scenario_082,payroll_tax,46,prompt_ambiguity,state_local_rule,False,,"Federal employee FICA on the full $100,195 is $7,664.92: Social Security $6,212.09 plus Medicare $1,452.83, with no Additional Medicare Tax. The reference adds New York's employee contributions at their legal maximum: Paid Family Leave at 0.432% capped at $411.91, and disability benefits (DBL) at $0.60 a week, or $31.20. That brings the total to $8,108.03. ""Mandatory employee state payroll taxes"" can be read two ways: (1) NY PFL/DBL count at the maximum employee contribution, or (2) they are left out because a NY employer can choose to pay them instead of withholding. About 20 models took reading (2) and landed at or near $7,664.92. The other wrong answers came from three kinds of mistakes: using an older PFL rate or cap (0.388%, $354.53, $333), leaving the PFL uncapped ($432.84), or wrongly taking ESI premiums or 401(k) deferrals out of FICA wages. Developer adjudication (2026-10-05): the judge (claude-opus-5-5) returned prompt_ambiguity; adjudicated prompt_ambiguity (state_local_rule). The frozen reference is 8,108.03; the alternative is 7,664.92. The prompt counts mandatory employee state payroll taxes; New York disability and Paid Family Leave contributions are the employer's, which may deduct the employee share from wages but need not (N.Y. Workers' Compensation Law ss. 209(3)-(4) and 210(1)), and policyengine-us 2.15.17 counts the largest share the employer may deduct ($443.11); read as the amount the law requires of the employee, $0, the output is employee federal payroll tax alone. Found in the 2026-10-05 audit of state payroll components (reference_audit/2026-10-05-payroll, program_classification.json). Reference depends on an unlisted input; output excluded from scoring (whether the employer deducts the employee share of a state paid-leave or disability premium that the law lets it deduct but does not require, which decides whether that share is a mandatory employee state payroll tax)." us,scenario_082,self_employment_tax,2,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. -us,scenario_082,state_income_tax_before_refundable_credits,50,llm_error,thresholds_rates,False,,"The filer is head of household. NY AGI is $117,593.62: federal AGI with the capital loss capped at $3,000, no IRA deduction, minus the $68 refund subtraction. Subtracting the $11,200 HOH standard deduction (larger than $9,328 of itemized deductions) and the $1,000 dependent exemption leaves $105,393.62 of taxable income. The 2026 HOH rates after the cut (3.9%/4.4%/5.15%, then 5.4% from $20,900 to $107,650) give $5,442.63 of main tax, and NY AGI above $107,650 adds a $156.51 supplemental (tax-benefit recapture) tax. No nonrefundable credit applies: the NY child-care credit and the Empire State Child Credit are refundable, and the household credit is fully phased out. Models mostly failed by using pre-2026 or single-filer rates, leaving out the supplemental tax, mis-stating the deductions (filing as single, uncapped capital losses, ESI premiums), or subtracting refundable credits." -us,scenario_082,state_refundable_credits,50,llm_error,state_local_rule,False,,"For 2026, New York's refundable credits have two parts. First, the expanded Empire State Child Credit gives a child under 4 a $1,000 base, reduced by $16.50 for each full $1,000 of federal AGI above the $75,000 head-of-household threshold, which leaves $307. Second, the new Tax Law 606(c-2) child and dependent care credit applies an applicable percentage of about 29.352% at NY AGI of $117,594 to the $3,000 one-child expense cap, which gives $880.55. Almost every model used the old NY CDCC rule (20% of the $600 federal credit, or $120) or left the care credit out. Most also used the pre-2025 ESCC rule (33% of the federal CTC, the $100 minimum, or no credit for children under 4), skipped the phase-out, or treated the household as income-ineligible." +us,scenario_082,state_income_tax_before_refundable_credits,51,llm_error,thresholds_rates,False,,"Start with federal AGI of $117,661.12. That uses wages net of the traditional 401(k), allows only $3,000 of the capital loss, gives no deduction for the $8 IRA contribution, and does not subtract the ESI premiums. Subtracting the $67.50 refund gives NY AGI of $117,593.62. The NY head-of-household standard deduction of $11,200 beats itemizing ($9,328.22), and only one $1,000 dependent exemption applies, leaving $105,393.62 of taxable income. The 2026 HOH schedule uses rates of 3.9%/4.4%/5.15%/5.4% through $107,650, for $5,442.63. Because NY AGI is above $107,650, a $156.51 supplemental recapture tax applies. No nonrefundable credits apply: the NY CDCC and Empire State Child Credit are refundable, and the household credit is phased out. Most wrong answers went wrong in one of these ways: used pre-2026 rates, left out the supplemental tax, used a single filing status or the wrong deduction, subtracted the refundable CDCC, or removed the ESI premiums or the full capital loss from income." +us,scenario_082,state_refundable_credits,51,llm_error,state_local_rule,False,,"The reference is the sum of two refundable New York credits under 2026 law, and nearly every model missed at least one of them. The first is the enhanced Empire State Child Credit: a $1,000 base for a child under 4, reduced by $16.50 per full $1,000 of federal AGI above the $75,000 head-of-household threshold (42 × $16.50 = $693), which leaves $307. The second is the new Tax Law 606(c-2) child and dependent care credit, which applies from 2026: about 29.352% of $3,000 in qualifying expenses at NY AGI of $117,593.62, or $880.55. It is not the old 20% of the $600 federal CDCC ($120). Models either used the pre-2025 ESCC formula (33% of federal CTC or a $100 minimum), applied the pre-2023 age floor or the wrong phase-out, or treated income as too high for any refundable credit." us,scenario_083,federal_income_tax_before_refundable_credits,1,llm_error,thresholds_rates,False,,"The 2026 single-filer standard deduction exceeds the household’s $11,010 AGI, leaving zero taxable income. With no other federal tax components or nonrefundable credits affecting the result, federal income tax before refundable credits is $0." us,scenario_083,federal_refundable_credits,9,llm_error,categorical_eligibility,False,,"A childless filer must satisfy the EITC age requirement, and the 20-year-old head does not. With no qualifying children and no applicable refundable education, recovery rebate, or payroll tax credit, every component of federal refundable credits is zero." us,scenario_083,head_medicaid_eligible,3,llm_error,categorical_eligibility,False,,"Texas did not adopt ACA Medicaid expansion, so income below 138% of FPL does not create Medicaid eligibility for a nondependent adult. The 20-year-old head has no qualifying Texas category—such as pregnancy, parent/caretaker status, disability, or SSI eligibility—so `medicaid_category` is NONE regardless of the 0.69 FPL MAGI level." @@ -666,7 +666,7 @@ us,scenario_083,payroll_tax,6,llm_error,other,False,,"The correct answer is the us,scenario_083,self_employment_tax,1,llm_error,payroll_tax_base,False,,"Ordinary rental income is generally excluded from net earnings from self-employment and therefore does not enter the self-employment tax base. With no reported self-employment earnings, the $400 filing threshold is not met and self-employment tax is zero." us,scenario_083,snap,18,llm_error,asset_resource,False,,"This one-person Texas household passes every SNAP income test: gross income is $917.50 a month, well under 130% and 165% of FPL, and net income is about $591, under 100%. What makes it ineligible is its resources. Texas's broad-based categorical eligibility keeps a $5,000 asset limit, and the federal standard for a non-elderly household is about $3,000. The head's $6,620 bank balance exceeds both, so SNAP is $0. Every model ran the income-based benefit formula, getting about $110-$245 a month. None applied the resource test, and several said outright that Texas BBCE waives the asset test." us,scenario_084,head_medicaid_eligible,6,llm_error,categorical_eligibility,False,,"Disability, blindness, SSDI receipt, and qualifying immigration status do not independently establish Medicaid eligibility; the person must satisfy a specific North Carolina coverage pathway and its financial rules. The head qualifies through no Medicaid category, and Medicaid MAGI is 1.56 times FPL, above the expansion threshold." -us,scenario_084,head_medicare_eligible,36,prompt_ambiguity,age_disability,False,,"PolicyEngine grants Medicare eligibility in three ways: age 65 or older, end-stage renal disease, or at least 24 months of Social Security disability receipt, counted from a separate months-of-receipt input. The head is 62 and has no ESRD. The months-of-SSDI-receipt input is not listed, so the prompt's rule sets it to 0, and the year-long constancy instruction covers only 12 months anyway. The 24-month waiting period is therefore not met, so the head is not eligible. Every model treated a disabled flag plus positive SSDI income as enough, or assumed the waiting period was already satisfied, which infers an unlisted fact the prompt says to treat as 0. Developer adjudication (2026-09-05): the judge (claude-opus-5-5) returned llm_error; adjudicated prompt_ambiguity (age_disability). The output is removed from scoring for every model: its reference depends on an engine input the certified household data never carried and the prompt therefore never listed, and a careful reader could take the stated facts the other way. Recomputed with policyengine-us 1.755.4 (the version that produced the references) the reference moves from 0.0 to 1.0 under the alternative reading. Neither reading is established by the facts; rows that matched the frozen value leave the score along with rows that did not. Judge diagnoses are retained as description; the class prompt_ambiguity records that the reference, not the model, is indeterminate here. In law the under-65 route needs 24 months of SSDI entitlement; a year-round recipient has at least 12. The facts do not settle it." +us,scenario_084,head_medicare_eligible,37,prompt_ambiguity,age_disability,False,,"PolicyEngine grants eligibility at age 65 or older, or with positive Social Security disability income and at least 24 months of receipt. The head is 62 and has SSDI income; months of receipt are unstated. The frozen value is 0.0, and the output is excluded from scoring because the household facts do not settle whether the duration requirement is met. Every model treated disability status plus current SSDI income as enough for the disability pathway, and many assumed the 24-month wait had already passed. Developer adjudication (2026-09-05): the judge (claude-opus-5-5) returned llm_error; adjudicated prompt_ambiguity (age_disability). The output is removed from scoring for every model: its reference depends on an engine input the certified household data never carried and the prompt therefore never listed, and a careful reader could take the stated facts the other way. Recomputed with policyengine-us 1.755.4 (the version that produced the references) the reference moves from 0.0 to 1.0 under the alternative reading. Neither reading is established by the facts; rows that matched the frozen value leave the score along with rows that did not. Judge diagnoses are retained as description; the class prompt_ambiguity records that the reference, not the model, is indeterminate here. In law the under-65 route needs 24 months of SSDI entitlement; a year-round recipient has at least 12. The facts do not settle it." us,scenario_084,snap,2,llm_error,thresholds_rates,False,,"The single-person household has $33,233 of gross annual income ($2,769/month), which exceeds North Carolina's broad-based categorical eligibility gross cap of 200% FPL (about $2,680/month for one person in 2026), and after the ~$204 standard deduction and the elderly/disabled excess-medical deduction its net income of roughly $1,738/month still exceeds the 100%-FPL net income limit of about $1,340/month; the $56,500 bank balance also exceeds the elderly/disabled resource limit of roughly $4,650. Ineligibility ends the calculation at $0. Both models stopped at the observation that the gross income test is waived when an elderly or disabled member is present and never tested net income against the 100%-FPL ceiling, then manufactured a benefit — one by overriding its own $0 formula result, the other by applying the one-to-two-person minimum allotment, which is a floor for households already found eligible, not a substitute for eligibility." us,scenario_085,federal_income_tax_before_refundable_credits,37,llm_error,taxable_income_or_deductions,False,,"This is a single filer, age 67. AGI is $45,573.74, which includes $14,050.74 of taxable Social Security: provisional income is $45,236, and the taxable amount is $4,500 plus 85% of the excess over $34,000. Under OBBBA's 2026 permanent-TCJA law, the deduction is $24,150: the $16,100 single standard deduction, the $2,050 aged addition, and the $6,000 senior deduction, which does not phase out at this MAGI. Tax on $21,423.74 of taxable income at 10% up to $12,400 and 12% above is $2,322.85, and no nonrefundable credits apply. Most wrong answers either left out the $6,000 senior deduction, applied a TCJA-sunset regime with personal exemptions and a 15% bracket, miscomputed the taxable share of Social Security, or submitted a number that contradicts their own correct reasoning." us,scenario_085,federal_refundable_credits,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. @@ -674,15 +674,15 @@ us,scenario_085,local_income_tax,1,parse_contract_failure,missing_output,False,, us,scenario_085,payroll_tax,2,llm_error,payroll_tax_base,False,,"Employee payroll tax applies to wages and other covered employment earnings, not Social Security survivor benefits, retirement distributions, pension income, or taxable interest. Because the household has no listed wages or other payroll-taxable earnings, the employee-side payroll-tax base is zero and payroll tax is $0." us,scenario_085,snap,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_085,ssi,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. -us,scenario_085,state_income_tax_before_refundable_credits,36,llm_error,state_local_rule,False,,"Pennsylvania exempts Social Security and retirement distributions (pension, IRA, 401(k)) for a retiree aged 67. That leaves $1,675 of interest, which would produce a $51.42 gross tax at 3.07%. The deciding step is PA Tax Forgiveness (Schedule SP), a nonrefundable credit. Its eligibility income does not count Social Security or exempt retirement distributions, so it is only the $1,675 of interest. That is far below the $6,500 single-filer limit for 100% forgiveness, so the tax goes to $0. Most models stopped at $51.42, either skipping forgiveness entirely or wrongly counting Social Security and pensions in eligibility income. A few also taxed the retirement distributions themselves." +us,scenario_085,state_income_tax_before_refundable_credits,37,llm_error,state_local_rule,False,,"For a 67-year-old, Pennsylvania exempts Social Security survivor benefits and the pension, IRA and 401(k) distributions. That leaves $1,675 of interest, which gives a gross tax of $51.42 at the 3.07% rate. Pennsylvania Tax Forgiveness (Schedule SP) is a nonrefundable credit. Its eligibility income leaves out Social Security and exempt retirement distributions, so eligibility income is only $1,675. That is far below the $6,500 single-filer limit for 100% forgiveness, which wipes out the $51.42 and brings tax before refundable credits to $0. Most models stopped at $51.42, either by skipping forgiveness or by wrongly counting Social Security and pensions in eligibility income. A few also taxed retirement distributions that are exempt at age 67." us,scenario_086,child1_chip_eligible,1,llm_error,categorical_eligibility,False,,"CHIP requires Medicaid ineligibility and satisfaction of CHIP’s independent age and income criteria. Child 1 is age 12, so age is not the failing criterion; the household income exceeds Georgia’s applicable CHIP income threshold for 2026." us,scenario_086,child1_medicaid_eligible,5,llm_error,categorical_eligibility,False,,"The models conflated Georgia’s separate PeachCare/CHIP pathway with Medicaid or assumed that being a child creates Medicaid eligibility at higher income levels. At 3.44 times FPL, child1 exceeds Georgia’s child Medicaid thresholds and qualifies for no Medicaid category, so employer-sponsored coverage and non-MAGI expense deductions do not create eligibility." -us,scenario_086,federal_income_tax_before_refundable_credits,46,llm_error,taxable_income_or_deductions,False,,"The $12,824 of Social Security dependent benefits is listed under Head, so it counts as Head's benefit income. Provisional income is about $68,074.50 ($62,000 − $337.50 + $6,412), well above the $34,000 head-of-household upper threshold, so the 85% cap applies and $10,900.40 is taxable. Current 2026 law (OBBBA, which made TCJA permanent) then gives the $24,150 HoH standard deduction, no personal exemptions, a 10% bracket up to $17,700 and 12% above it, and a $2,200 CTC that is fully usable against tax. Taxable income is $72,562.90 − $24,150 = $48,412.90, tax is $5,455.55, and after the CTC the result is $3,255.55. The models mostly went wrong in one of four ways: leaving the benefits out of AGI, assuming TCJA expired (exemptions, 15% bracket, $1,000 CTC), using the wrong filing status, or adding the OBBBA auto-loan-interest deduction even though no qualifying vehicle facts were given. Smaller misses came from capping the educator expense at $300 and from using pre-OBBBA brackets or deductions. Developer adjudication (2026-09-22): the judge (claude-opus-5-5) returned llm_error; adjudicated llm_error (taxable_income_or_deductions). The 2026 educator expense cap is $350, so the head's $337.50 is fully deductible; the judge's $300 cap is not the law. Reference affirmed (26 U.S.C. 62(a)(2)(D), 62(d)(3); Rev. Proc. 2025-32 section 3.12)." +us,scenario_086,federal_income_tax_before_refundable_credits,47,llm_error,taxable_income_or_deductions,False,,"The reference counts the $12,824 of Social Security dependent benefits as the head's income. Provisional income of about $68,075 is far above the $34,000 head-of-household upper base, so 85% ($10,900.40) is taxable. The full $337.50 educator expense is deducted, and no auto-loan-interest deduction, mortgage interest, or personal exemptions are allowed. That gives AGI of $72,562.90 and taxable income of $48,412.90 after the 2026 head-of-household standard deduction of $24,150. Tax at 10% up to $17,700 and 12% above that is $5,455.55, and the full $2,200 OBBBA child tax credit is used as a nonrefundable credit. Models missed the answer mainly by leaving out the taxable Social Security, applying TCJA-sunset rules (personal exemptions, 15% bracket, $1,000 CTC), using the wrong filing status, using 2025 or pre-OBBBA parameters, or deducting auto loan interest. Developer adjudication (2026-09-22): the judge (claude-opus-5-5) returned llm_error; adjudicated llm_error (taxable_income_or_deductions). The 2026 educator expense cap is $350, so the head's $337.50 is fully deductible; the judge's $300 cap is not the law. Reference affirmed (26 U.S.C. 62(a)(2)(D), 62(d)(3); Rev. Proc. 2025-32 section 3.12)." us,scenario_086,federal_refundable_credits,11,llm_error,credit_phaseout,False,,"The 2026 Child Tax Credit for one child is $2,200. The refundable Additional CTC equals only the part of that credit left over after it offsets income tax, capped at $1,700 and at 15% of earnings over $2,500. This Head of Household filer has $62,000 in wages, so taxable income is at least about $37,500 after the $24,150 standard deduction. That gives pre-credit tax of about $4,100 or more, which absorbs the whole $2,200 credit and leaves $0 of ACTC. Earnings of $62,000 are also above the one-child EITC phase-out end of about $51,000, so EITC is $0. Most models treated the $1,700 refundability cap as the amount payable and skipped the step that limits ACTC to unused credit after tax liability." us,scenario_086,head_chip_eligible,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_086,head_medicaid_eligible,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_086,payroll_tax,8,llm_error,payroll_tax_base,False,,"Employee payroll tax is $3,844 of Social Security tax plus $899 of Medicare tax on the head’s full $62,000 wage amount, totaling $4,743. The listed insurance premiums do not reduce the FICA wage base in this computation, Georgia unemployment insurance is employer-paid rather than a mandatory employee payroll tax, and the dependent child has no wages." -us,scenario_086,state_income_tax_before_refundable_credits,49,llm_error,state_local_rule,False,,"The reference starts from federal AGI and subtracts taxable Social Security to get Georgia AGI of $61,662.50. It then subtracts the 2026 Georgia standard deduction of $15,000 and the $5,000 dependent exemption, leaving taxable income of $41,662.50. That amount is taxed at the 2026 flat rate of 4.99%, giving $2,078.96. Almost every model used outdated Georgia figures: a $12,000 (or $24,000) standard deduction, a $3,000–$4,000 dependent exemption, a repealed taxpayer exemption, or a rate between 5.09% and 5.49%. Several models also mishandled the Social Security exclusion or the educator-expense adjustment." +us,scenario_086,state_income_tax_before_refundable_credits,50,llm_error,thresholds_rates,False,,"Georgia's 2026 computation starts from GA AGI of $61,662.50: federal AGI of $72,562.90 minus the $10,900.40 of taxable Social Security, which Georgia excludes. It then subtracts the $15,000 head-of-household standard deduction and a $5,000 dependent exemption, which leaves $41,662.50 of taxable income taxed at the flat 4.99% rate, for $2,078.96. Most models used older or projected parameters: a $12,000, $18,500 or $24,000 standard deduction, a $3,000 or $4,000 dependent exemption, a personal exemption that no longer exists, and flat rates of 5.09%–5.39%. Some also mishandled the Social Security subtraction, either keeping it in income or subtracting it twice." us,scenario_086,state_refundable_credits,1,llm_error,categorical_eligibility,False,,"Georgia does not provide the claimed $260 refundable credit for each dependent child under age 17. With no applicable Georgia refundable credit, the state-level refundable-credit aggregate is $0." us,scenario_088,federal_income_tax_before_refundable_credits,4,llm_error,taxable_income_or_deductions,False,,"The decisive computation step is the 2026 deduction for qualified tip income: the $9,600 of tips included in wages reduces taxable income in addition to the applicable standard deduction. The state income-tax refund is also excluded because no prior-year itemized-deduction tax benefit is established. These deductions reduce taxable income to zero, so federal income tax before refundable credits is $0 and cannot be negative." us,scenario_088,federal_refundable_credits,7,llm_error,credit_phaseout,False,,"The only refundable credit in play is the childless EITC, and IRC §32(a)(2)(B) phases it out against the GREATER of earned income or AGI. Earned income is $18,577, but AGI is $24,035 once the $2,733 unemployment compensation, $1,862 taxable pension, $675 state tax refund, $140 interest and $48 dividends are added; the tip deduction is below-the-line and does not reduce AGI. The 2026 childless EITC completes its phase-out below $20,000, so an AGI of $24,035 zeroes the credit, and with no qualifying children, no education expenses and no rebate, every other refundable component is $0. Every wrong model ran the phase-out on earned income alone, or on a max-credit shortcut, and never applied the AGI leg of the test." @@ -704,25 +704,25 @@ us,scenario_090,snap,8,llm_error,asset_resource,False,,"Kansas does not use broa us,scenario_090,state_income_tax_before_refundable_credits,22,llm_error,taxable_income_or_deductions,False,,"Kansas SB 1 (2024) raised the single filer's personal exemption from $2,250 to $9,160, starting in tax year 2024. With the single standard deduction of about $3,605, the two subtractions total about $12,765. That is far more than this filer's $7,020 Kansas AGI, so Kansas taxable income is $0 and tax is $0. Every model used the old $2,250 exemption, the $2,320 dependent-exemption amount, or no exemption at all. Each one therefore left a positive taxable balance and taxed it at 3.1%, 5.2%, or an invented rate." us,scenario_090,state_refundable_credits,5,llm_error,categorical_eligibility,False,,"Kansas's refundable individual credit is its EITC, set at 17% of the federal EITC, and the head is 22 — below the age-25 floor for the childless federal EITC — so the federal credit is $0 and the state match on it is $0. The other candidate, the Kansas food sales tax credit, is nonrefundable for tax years after 2012 and in any case requires the filer to be 55 or older, blind or disabled, or to have a dependent child under 18 in the home, none of which describes a 22-year-old single filer with no dependents. Every wrong answer cleared a household income test ($7,020 is well under both credits' ceilings) and then stopped, never applying the categorical age/dependent gate that actually decides both credits. The correct derivation is 17% × $0 federal EITC plus $0 qualifying food sales tax credit = $0." us,scenario_090,tanf,1,llm_error,categorical_eligibility,False,,"TANF is a benefit for families with dependent children; a single 22-year-old with no children fails Kansas's categorical requirement outright, and the $20,300 in bank assets independently exceeds the state's TANF resource limit, so the correct answer is $0. The trap is the ""financial assistance"" line item in the household facts: it is an unearned-income input, not a TANF payment, and treating it as the answer skips the eligibility determination entirely. Answering this variable requires running the categorical test — dependent child present, resources under the limit — rather than pattern-matching a dollar figure labeled ""assistance"" in the inputs." -us,scenario_091,federal_income_tax_before_refundable_credits,46,llm_error,taxable_income_or_deductions,False,,"The reference uses post-OBBBA 2026 law. AGI is $27,000 wages − $926 traditional 401(k) + $4,806 interest + $4,176 dividends − $43 IRA. From that it subtracts the $16,100 standard deduction and the $628 qualified-overtime deduction. That leaves about $14,317 of ordinary taxable income, with the qualified dividends taxed at 0%. Ordinary income taxed at 10% up to $12,400 and 12% above gives $1,470. A 10% saver's credit on $1,199 of retirement contributions (traditional plus Roth) takes off $120, for $1,350. Models went wrong in four main ways: they missed the overtime deduction, used an old standard deduction or assumed the TCJA sunset (personal exemption, 15% bracket), claimed an AOTC with no qualified tuition listed, or left out the saver's credit. A few also excluded the employer-sponsored insurance (ESI) premiums from wages." +us,scenario_091,federal_income_tax_before_refundable_credits,47,llm_error,taxable_income_or_deductions,False,,"To reach the reference, a model needs four 2026 rules under the OBBBA. First, use the $16,100 single standard deduction with TCJA rates made permanent, so no personal exemption and no 15% bracket. Second, deduct the $628 FLSA overtime premium as the new qualified-overtime deduction. Third, tax the $3,968 of qualified dividends and $1,170 of capital-gain distributions at 0%, which leaves $14,316.66 of ordinary taxable income and $1,470 of tax (10% up to $12,400, then 12%). Fourth, subtract a $120 Saver's Credit (10% of $1,199 in traditional and Roth 401(k)/IRA contributions); the AOTC is zero because no qualified tuition expenses are listed. Most wrong answers fall into one of these groups: they skipped the overtime deduction, used a pre-2026 standard deduction or bracket, left out the Saver's Credit, claimed an AOTC with no tuition, subtracted ESI premiums from wages, or assumed the TCJA sunset." us,scenario_091,federal_refundable_credits,10,llm_error,other,False,,"The decisive step is the American Opportunity Credit's base: the credit is 100% of the first $2,000 plus 25% of the next $2,000 of qualified tuition and related expenses, and this household lists no tuition — an unlisted numeric input the prompt explicitly instructs be treated as $0 — so the credit is $0 and its 40% refundable portion is $0. The listed AOTC items (eligible institution, 1098-T/exception, institution EIN, at least half-time, pursuing a credential) are administrative gating conditions, not expenditures, and nine of ten models converted those flags into the statutory maximum $2,500 credit and booked $1,000 (or a mis-scaled $400/$1,200) of refundability. The EITC is separately $0 three times over: the head is 22, below the age-25 floor for a childless filer, and both the ~$36,000 AGI and the childless phase-out ceiling foreclose it; with no children there is no refundable CTC, no recovery rebate credit and no refundable payroll tax credit, leaving $0." us,scenario_091,head_medicaid_eligible,1,llm_error,thresholds_rates,False,,"Wisconsin Medicaid eligibility requires qualification through an applicable categorical pathway and its income rules. This 22-year-old nondependent falls into no Medicaid category, and MAGI of 2.19 times FPL does not satisfy an adult eligibility pathway, so immigration eligibility alone does not confer coverage." us,scenario_091,payroll_tax,17,llm_error,payroll_tax_base,False,,"Employee payroll tax here is 6.2% Social Security plus 1.45% Medicare on the full $27,000 of gross wages, which comes to $1,674.00 + $391.50 = $2,065.50. The listed $6,589 of employer-sponsored insurance premiums and the $1,800 of other health premiums do not lower the FICA wage base. The $628 FLSA overtime premium is already inside the $27,000 gross, and Wisconsin has no mandatory employee state payroll tax. Most of the wrong models treated the ESI premiums as a pre-tax Section 125 deduction and taxed only $20,411. The rest added the overtime twice, invented a state payroll tax, used the wrong combined rate, or made an arithmetic or reporting slip." us,scenario_091,self_employment_tax,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. -us,scenario_091,state_income_tax_before_refundable_credits,50,llm_error,state_local_rule,False,,"The reference has several steps. Federal AGI is $36,182.56: wages net of the $926 traditional 401(k) deferral, plus all interest, dividends and capital gain distributions, minus the $43 IRA deduction. Wisconsin then subtracts 30% of the $1,170 capital gain distributions ($351), applies the 2026 sliding-scale single standard deduction (reduced at 12% to $12,074.61) and the $700 exemption deduction, and taxes the $23,056.95 remainder at 3.5% and 4.4%; no Wisconsin nonrefundable credit applies. Most models got federal AGI right but then made Wisconsin-specific errors. They skipped the 30% capital gain exclusion, under- or over-phased the standard deduction, dropped the exemption, used stale brackets or rates, or applied credits that don't exist or don't apply (federal AOTC, school property tax credit). Another group changed AGI by subtracting employer-sponsored insurance premiums, other health premiums, or the FLSA overtime premium." +us,scenario_091,state_income_tax_before_refundable_credits,51,llm_error,taxable_income_or_deductions,False,,"Wisconsin tax here depends on four state-specific steps. First, Wisconsin excludes 30% of the $1,170 capital gain distributions ($351), so federal AGI of $36,182.56 becomes Wisconsin AGI of $35,831.56. Second, the sliding-scale single standard deduction at that income is $12,074.61: it is neither fully phased out nor left at its unreduced maximum. Third, the $700 exemption is a deduction, not a credit. Fourth, the 2026 rates are 3.5% up to about $15,110 and 4.4% above it. Wisconsin taxable income is $23,056.95 and no Wisconsin nonrefundable credit applies, so tax is $878.52. The models went wrong in five main ways: they skipped the 30% exclusion, sized the standard deduction wrongly, dropped the exemption, subtracted ESI premiums, overtime or health premiums that the engine does not subtract in this reference, or used the federal AOTC or credits that don't exist to bring the tax to zero." us,scenario_091,state_refundable_credits,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_092,federal_income_tax_before_refundable_credits,4,llm_error,taxable_income_or_deductions,False,,"Only the $14,980 taxable pension enters adjusted gross income; the Social Security benefit contributes no taxable amount under the federal provisional-income calculation. The age-77 single filer’s applicable standard deduction exceeds that AGI, leaving zero taxable income and therefore zero federal income tax before refundable credits." us,scenario_092,head_medicaid_eligible,5,llm_error,categorical_eligibility,False,,"Age 77 and disability do not independently establish Alabama Medicaid eligibility; the person must qualify through a specific Medicaid category. This person receives no SSI, has MAGI income of 2.03 times FPL, and qualifies through none of the available pathways, so the Medicaid category is NONE and eligibility is No." us,scenario_092,payroll_tax,1,llm_error,payroll_tax_base,False,,"Employee payroll taxes apply to wages and other covered employment earnings, not Social Security retirement benefits or taxable private pension income. With no wages or other payroll-taxable earnings listed, the employee Social Security and Medicare tax base is zero, yielding payroll tax of $0." us,scenario_092,self_employment_tax,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. -us,scenario_092,state_income_tax_before_refundable_credits,24,llm_error,state_local_rule,False,,"Alabama fully excludes Social Security, and it also shields this 77-year-old filer's pension through its retirement-income exclusions: the defined-benefit pension exemption and the $6,000 retirement-income exemption for filers 65 and older. Without the pension, Alabama AGI is at most $8,980. The $9,028 of Alabama itemized deductions (mortgage interest, real estate tax, and charitable gifts) plus the $1,500 personal exemption absorb all of it, so Alabama taxable income and tax are $0. Every wrong model treated the full $14,980 pension as taxable Alabama income, and many added invented deductions, age exemptions, or wrong bracket rates on top of that." +us,scenario_092,state_income_tax_before_refundable_credits,25,llm_error,state_local_rule,False,,"Alabama excludes Social Security and also gives filers aged 65 and older a retirement-income exemption of up to $6,000 (Act 2022-292). That brings the $14,980 private pension down to $8,980 of Alabama AGI. The filer's $11,028.70 of Alabama itemized deductions ($2,824 mortgage interest + $1,094 real estate tax + $5,035.10 charitable deduction + $2,075.60 medical deduction) is larger than that AGI, so Alabama taxable income and tax before refundable credits are both $0. Many wrong models taxed the full $14,980 pension. Many also took the standard deduction instead of the larger itemized deductions or added an age-65 exemption that Alabama does not have." us,scenario_092,state_refundable_credits,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_093,dependent1_medicaid_eligible,1,llm_error,categorical_eligibility,False,,"Disability alone does not confer Missouri Medicaid eligibility. The person must satisfy a specific non-MAGI pathway's categorical and financial requirements; this 27-year-old dependent receives no SSI, qualifies for no non-MAGI category, and at 2.82 times FPL exceeds the applicable MAGI limits." us,scenario_093,dependent1_medicare_eligible,5,llm_error,age_disability,False,,"PolicyEngine's is_medicare_eligible turns on a single age test — age 65 or older — with the narrow ESRD/ALS entitlements not modeled and no disability branch at all; Dependent 1 is 27, so the variable is False. Every wrong model substituted the household's bare ""is disabled"" flag for that age test, asserting a disability-based Medicare pathway either as a PolicyEngine rule or as a real-world shortcut. The statutory disability pathway requires 24 months of SSDI entitlement, and Dependent 1 has $45,000 in annual wages (~$3,750/month), far above substantial gainful activity, plus no listed SSDI receipt — the prompt directs unlisted benefit receipt to be treated as zero, so no disability pathway is reachable on these facts." -us,scenario_093,federal_income_tax_before_refundable_credits,49,prompt_ambiguity,household_unit_or_filing_status,False,,"The household is one MFJ tax unit. Only the head's and spouse's income counts toward its AGI: wages of $118,000 minus $4,058 of traditional 401(k), plus $1,156 of interest, minus the $190 IRA deduction and the $2,500 student-loan-interest cap, which gives $112,408. The dependent's $45,000 of wages is not added to the joint return, and the dependent does not file a separate return. The 27-year-old is permanently disabled, so they are a qualifying child at any age with no gross-income test, which earns the $500 credit for other dependents. With the 2026 OBBBA parameters ($32,200 standard deduction, 10% bracket up to $24,800, no qualifying auto-loan deduction and no ESI subtraction from box-1 wages), taxable income is $80,208, tax is $9,129, and $9,129 − $500 = $8,629. Most wrong answers came from one of four mistakes: taxing the dependent's wages, denying the ODC, using 2025 or post-TCJA-sunset parameters, or subtracting ESI premiums or auto-loan interest. Developer adjudication (2026-10-06): the judge (claude-opus-5-5) returned llm_error; adjudicated prompt_ambiguity (household_unit_or_filing_status). The frozen reference is 8,628.99; the alternative is 11,848.99. A dependent with $45,000 of wages must file their own federal and state return, and the engine computes only the head and spouse's return. The output definitions name no return, tax unit or household, the prompt shows one tax unit and asks for quantities 'for this household', and careful readers split both ways (reference_audit/2026-10-05-reference-adversary/verification/independent/pa_123.md, verification/definition_conformance.md). Excluded under decision d1022 until decision d1029 settles the scope for version 2. Reference depends on an unlisted input; output excluded from scoring (whether the income tax outputs cover only the head and spouse's return or every return the household's members must file; the definitions name no return, and a dependent here must file their own)." +us,scenario_093,federal_income_tax_before_refundable_credits,50,prompt_ambiguity,household_unit_or_filing_status,False,,"The tax unit is Head and Spouse filing jointly, with the disabled 27-year-old as their dependent. The engine grants the $500 credit for the listed adult tax-unit dependent. Their $45,000 of wages is excluded from the joint return's gross income. The frozen reference includes only the joint return; the output is excluded because the prompt leaves the inclusion of the dependent's separate return unresolved. Under 2026 law, wages of $113,942 after 401(k) deferrals plus $1,156 of interest, minus the $2,500 student-loan cap and the IRA deduction, give AGI of $112,408. Subtracting the $32,200 standard deduction leaves taxable income of $80,208. Tax at 10% up to $24,800 and 12% above that is $9,129, and the $500 credit brings it to $8,629. Most models went wrong in one or more of these ways: they added the dependent's wages to the joint return, denied dependency and so lost the $500 credit, subtracted ESI premiums from wages, took a $1,000 auto-loan-interest deduction, or used pre-OBBBA or TCJA-sunset parameters. Developer adjudication (2026-10-06): the judge (claude-opus-5-5) returned llm_error; adjudicated prompt_ambiguity (household_unit_or_filing_status). The frozen reference is 8,628.99; the alternative is 11,848.99. A dependent with $45,000 of wages must file their own federal and state return, and the engine computes only the head and spouse's return. The output definitions name no return, tax unit or household, the prompt shows one tax unit and asks for quantities 'for this household', and careful readers split both ways (reference_audit/2026-10-05-reference-adversary/verification/independent/pa_123.md, verification/definition_conformance.md). Excluded under decision d1022 until decision d1029 settles the scope for version 2. Reference depends on an unlisted input; output excluded from scoring (whether the income tax outputs cover only the head and spouse's return or every return the household's members must file; the definitions name no return, and a dependent here must file their own)." us,scenario_093,federal_refundable_credits,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_093,payroll_tax,19,llm_error,payroll_tax_base,False,,"Employee FICA here is 7.65% of each worker's full listed gross wages: 6.2% Social Security plus 1.45% Medicare on $53,000, $65,000 and $45,000, all below the wage base. That gives $3,286 + $768.50, $4,030 + $942.50 and $2,790 + $652.50, for a total of $12,469.50. No Additional Medicare Tax applies, and Missouri has no employee state payroll tax. The facts never say the $8,389 ESI premiums were paid through a pre-tax cafeteria plan. The largest group of models (8) assumed a Section 125 salary reduction anyway, cutting FICA wages to $137,833 and the tax to $10,544.22. Most other models wrote out the correct $12,469.50 components or formula but then added wrong, multiplied wrong, or submitted a different number from the one they computed." -us,scenario_093,state_income_tax_before_refundable_credits,50,prompt_ambiguity,household_unit_or_filing_status,False,,"The reference treats everyone as one joint Missouri tax unit. Only the spouses' income counts: Missouri AGI is $112,408.25 after 401(k) deferrals, IRA contributions and the $2,500 student-loan interest cap. The adult dependent's Missouri AGI is $0, and the dependent files no separate return. From that AGI, the reference subtracts the $32,200 standard deduction and a $431.45 federal-tax deduction (5% of federal liability in the $100k–$125k AGI tier), giving $79,776.80. That amount is split between the spouses in proportion to income and each share is taxed on its own schedule, so the low brackets are used twice. Most models went wrong in one of three ways: they added the dependent's $45,000 (on the joint return or a separate single return), they skipped or overstated the percentage-limited federal-tax deduction, or they taxed the joint total on one schedule. Developer adjudication (2026-10-06): the judge (claude-opus-5-5) returned llm_error; adjudicated prompt_ambiguity (household_unit_or_filing_status). The frozen reference is 3,388.25; the alternative is 4,528.08. A dependent with $45,000 of wages must file their own federal and state return, and the engine computes only the head and spouse's return. The output definitions name no return, tax unit or household, the prompt shows one tax unit and asks for quantities 'for this household', and careful readers split both ways (reference_audit/2026-10-05-reference-adversary/verification/independent/pa_123.md, verification/definition_conformance.md). Excluded under decision d1022 until decision d1029 settles the scope for version 2. Reference depends on an unlisted input; output excluded from scoring (whether the income tax outputs cover only the head and spouse's return or every return the household's members must file; the definitions name no return, and a dependent here must file their own)." +us,scenario_093,state_income_tax_before_refundable_credits,51,prompt_ambiguity,household_unit_or_filing_status,False,,"The main trap is the tax unit. The frozen reference covers the couple's return. The adjudication establishes that the dependent must file a separate federal and state return and excludes this output because household scope is unresolved. Many models added that wage income to joint AGI, which pushed AGI above $125,000 and eliminated the federal-tax deduction. Others added a separate single-filer tax for the dependent. For the couple's return, the engine uses a $431.45 federal-tax deduction, the $32,200 standard deduction, and the 2026 brackets on each spouse's proportional share ($34,743.94 and $45,032.86). The 5% federal-tax deduction rate applies to AGI of at least $100,000 and below $125,000. Developer adjudication (2026-10-06): the judge (claude-opus-5-5) returned llm_error; adjudicated prompt_ambiguity (household_unit_or_filing_status). The frozen reference is 3,388.25; the alternative is 4,528.08. A dependent with $45,000 of wages must file their own federal and state return, and the engine computes only the head and spouse's return. The output definitions name no return, tax unit or household, the prompt shows one tax unit and asks for quantities 'for this household', and careful readers split both ways (reference_audit/2026-10-05-reference-adversary/verification/independent/pa_123.md, verification/definition_conformance.md). Excluded under decision d1022 until decision d1029 settles the scope for version 2. Reference depends on an unlisted input; output excluded from scoring (whether the income tax outputs cover only the head and spouse's return or every return the household's members must file; the definitions name no return, and a dependent here must file their own)." us,scenario_095,federal_income_tax_before_refundable_credits,3,llm_error,household_unit_or_filing_status,False,,"The head's surviving-spouse status determines the federal filing-status pathway and supplies a standard deduction large enough to eliminate the $15,286.89 of AGI. Social Security is not taxable at this provisional-income level, so it is excluded from AGI; after the half-self-employment-tax deduction, taxable income and income tax before credits are both zero." us,scenario_095,federal_refundable_credits,1,llm_error,categorical_eligibility,False,,"Federal refundable credits include only the refundable credit components applicable under 2026 law. Age 73 does not independently create a $1,200 refundable senior credit, and all five applicable components—EITC, refundable American Opportunity Credit, refundable CTC, Recovery Rebate Credit, and refundable payroll tax credit—equal zero." us,scenario_095,free_school_meals_eligible,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. @@ -761,9 +761,9 @@ us,scenario_099,child2_head_start_eligible,2,llm_error,categorical_eligibility,F us,scenario_099,child2_medicaid_eligible,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_099,child2_medicare_eligible,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_099,child2_wic_eligible,4,llm_error,categorical_eligibility,False,,"WIC eligibility requires both categorical eligibility and financial eligibility; being age four satisfies only the child-category requirement. The household's approximately $159,676 of annual income exceeds California's WIC limit of 185% of the federal poverty level for a four-person household, so child 2 is not eligible." -us,scenario_099,federal_income_tax_before_refundable_credits,49,llm_error,credit_phaseout,False,,"The 2026 reference follows OBBBA law, under which the TCJA rates are permanent. The steps are: AGI of $159,729 (traditional IRA not deductible because both spouses are active 401(k) participants; no auto-loan interest deduction), minus the $32,200 joint standard deduction and the new $2,000 charitable deduction for non-itemizing joint filers. Tax of $17,031 is then reduced by a $4,400 CTC ($2,200 per child) and a $1,920 CDCC. The CDCC uses OBBBA's enhanced rate: 35% minus one point for each $4,000 (or part of $4,000) of joint AGI above $150,000, which gives 32%. The wrong answers split two ways. Some models applied the TCJA-sunset regime (personal exemptions, $1,000 CTC with a $110,000 phaseout). Others used OBBBA only partly: they left out the $2,000 non-itemizer charitable deduction, kept the old 20% CDCC rate, used $2,000-per-child CTC values, or capped the nonrefundable CTC at the non-ACTC slice." +us,scenario_099,federal_income_tax_before_refundable_credits,50,llm_error,credit_phaseout,False,,"The reference applies OBBBA rules for 2026: a $32,200 MFJ standard deduction, the new $2,000 MFJ charitable deduction for non-itemizers, a $2,200 CTC per child, and the enhanced CDCC. The CDCC rate falls from 35% by 1 point per $4,000 of joint AGI above $150,000, which gives 32% on $6,000 ($1,920) at an AGI of $159,729. Tax before credits is $17,031.48. The traditional IRA contributions are not deductible because of the active-participant phaseout, and no auto loan interest deduction applies. Most models used the old 20% CDCC rate, left out the $2,000 non-itemizer charitable deduction, used pre-OBBBA CTC or standard deduction amounts, or applied TCJA-sunset law with personal exemptions and a $1,000 CTC." us,scenario_099,federal_refundable_credits,6,llm_error,credit_phaseout,False,,"The trap is §24(d)'s liability-limitation prong: the refundable CTC is the *lesser* of the earned-income formula (15% of earnings over $2,500), the per-child refundable cap, and the portion of the CTC left unused after the credit offsets tax liability. This married-filing-jointly household has AGI near $159,676 (wages $165,000 plus $1,010 interest, $144 dividends, capital netting limited to a $3,000 loss, less $3,232 of traditional 401(k)/IRA contributions and the $338 educator expense) and roughly $127,000 of taxable income after the 2026 MFJ standard deduction, producing about $17,400 of federal income tax before credits — far more than the $4,400 of 2026 OBBBA CTC ($2,200 × 2), so the entire CTC is consumed nonrefundably and nothing spills into the ACTC. EITC is zero because $159,676 is far beyond the two-child MFJ phase-out, and the CDCC is nonrefundable. Every wrong model treated a refundability cap or the earned-income formula as a standalone entitlement instead of applying the unused-credit ceiling." -us,scenario_099,free_school_meals_eligible,42,llm_error,state_local_rule,False,,"California runs a universal free school meals program, California Universal Meals, in effect since the 2022-23 school year. Every enrolled K-12 student gets free meals regardless of household income. PolicyEngine sets school_meal_tier to FREE for this household even though its FPG ratio is 5.03 and it has no categorical eligibility, and it values one K-12 child's meals at $1,130.96. Every model that answered applied only the federal NSLP 130% FPL income test or categorical eligibility and never applied California's state universal-meals override." +us,scenario_099,free_school_meals_eligible,43,llm_error,state_local_rule,False,,"California runs a universal school meals program (state law since the 2022-23 school year). Under it, every enrolled K-12 student gets free breakfast and lunch whatever the household income. PolicyEngine therefore sets school_meal_tier to FREE for this household, even though its income is 5.03 times the federal poverty guideline and it has no SNAP/TANF categorical eligibility. That yields $1,119.60 of free-meal support for the 9-year-old in K-12. Every model that answered treated an income limit as decisive and never applied California's universal-meals override." us,scenario_099,head_chip_eligible,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_099,head_medicaid_eligible,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_099,head_medicare_eligible,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. @@ -778,7 +778,7 @@ us,scenario_099,spouse_medicaid_eligible,1,parse_contract_failure,missing_output us,scenario_099,spouse_medicare_eligible,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_099,spouse_wic_eligible,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_099,ssi,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. -us,scenario_099,state_income_tax_before_refundable_credits,48,llm_error,taxable_income_or_deductions,False,,"The correct path has five steps. First, California AGI is $160,066.80: wages net of $3,088 in 401(k) deferrals, interest, dividends and a capital loss capped at $3,000, with no traditional IRA deduction and the $337.50 educator expense added back. Second, the household itemizes $21,274.50, which is real estate taxes plus all charitable gifts. Out-of-pocket medical costs fall below the 7.5% AGI floor, unreimbursed employee expenses fall below the 2% floor, and ESI premiums do not reduce wages. Third, 2026 MFJ bracket tax on $138,792.30 is $5,871.48. Fourth, that tax is reduced by $1,256 of exemption credits (2×$153 personal + 2×$475 dependent), and the dependent care and renter's credits are unavailable at this AGI. The wrong answers came mostly from a phantom medical deduction, treating ESI premiums as pre-tax, using the standard deduction instead of itemizing, mis-indexed brackets, or wrong exemption credit amounts." +us,scenario_099,state_income_tax_before_refundable_credits,49,llm_error,taxable_income_or_deductions,False,,"The correct path starts from CA AGI of $160,066.80: wages net of $3,088 in 401(k) deferrals, a $3,000 capital-loss cap, the $337.50 educator expense added back, and no IRA deduction. California itemized deductions are only $8,653.50 of real estate tax plus $12,621 of charity, for $21,274.50. Medical costs fall below the 7.5% floor, unreimbursed employee expenses fall below the 2% floor, and employer insurance premiums do not reduce wages. Itemizing beats the $11,412 standard deduction and leaves $138,792.30 taxable, which carries $5,871.48 of bracket tax. The full $1,256 of personal and dependent exemption credits then applies. Most models went wrong in one of four ways: adding a medical deduction or subtracting ESI premiums, using the standard deduction instead of itemizing, misestimating 2026 bracket tax, or getting the exemption credits wrong." us,scenario_099,state_refundable_credits,2,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_099,tanf,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_100,child1_chip_eligible,6,llm_error,categorical_eligibility,False,,"CHIP eligibility requires the child not to qualify for Medicaid. At age 6 and this income, Child 1 qualifies for Montana Medicaid under the OLDER_CHILD category, so Medicaid eligibility categorically precludes CHIP eligibility; the CHIP income ceiling and existing employer-sponsored insurance do not alter that result." @@ -790,7 +790,7 @@ us,scenario_100,child2_early_head_start_eligible,1,llm_error,categorical_eligibi us,scenario_100,child2_head_start_eligible,4,llm_error,age_disability,False,,"Head Start for preschool-age children covers children from age 3 through compulsory school age, so a 5-year-old is squarely inside the band — it is the 6-year-old Child 1 who falls outside it, and Early Head Start that stops below age 3. On top of that, the household's TANF receipt of $505.41 monthly confers categorical eligibility on all members, and its $1,875.40 adjusted gross income is far below the poverty guideline for three people, so income eligibility holds independently. Three models cut Head Start off at age 4 and one defaulted the flag to zero with no derivation; all four therefore never applied the categorical TANF pathway or the income test that both resolve to eligible." us,scenario_100,child2_medicaid_eligible,1,llm_error,categorical_eligibility,False,,"Montana Medicaid applies a young-child eligibility pathway to the 5-year-old dependent. The child's household MAGI is 0.07 times FPL, below the applicable young-child income threshold, so the eligibility test returns Yes." us,scenario_100,child2_wic_eligible,13,llm_error,age_disability,False,,"WIC's child category covers ages 1 up to the child's 5th birthday, so a child aged 5 is no longer categorically eligible. PolicyEngine assigns a child to the WIC child category only when age is under 5. Child 2 is exactly 5, falls outside every WIC category, and is ineligible no matter how low the household income is. Every model that answered treated 'under 5' as if it included age 5, or used a wider age range, and stopped once the income test passed." -us,scenario_100,federal_refundable_credits,41,llm_error,taxable_income_or_deductions,False,,"For the EITC and the refundable CTC, wages count as earned income only to the extent they are included in gross income. The head's $3,859 of traditional 401(k) elective deferrals are excluded from gross income, so earned income is $5,914.72 − $3,859 = $2,055.72. The two-child EITC phases in at 40%: 0.40 × $2,055.72 = $822.29. The refundable CTC is 15% of earned income above $2,500, and that is $0 because earned income is below $2,500. Most models used the full $5,915 in gross wages, which produced an EITC of $2,366 and a refundable CTC of $512. Others invented exclusions, used the wrong refundable-CTC threshold, ignored the 15% earned-income formula, or treated the EITC as limited by tax liability." +us,scenario_100,federal_refundable_credits,42,llm_error,taxable_income_or_deductions,False,,"The deciding step is how EITC earned income is defined. Traditional 401(k) elective deferrals are excluded from gross income, so they are not earned income for the EITC: $5,914.72 of wages minus $3,859 of deferrals leaves $2,055.72. The two-child EITC phases in at 40% of that amount, which gives $822.29. Because earned income is below the $2,500 floor, the refundable CTC (ACTC) is $0. Most models instead applied the 40% rate to the full $5,915 of gross wages ($2,366) and added a 15% ACTC on earnings above $2,500 or $3,000. That produced roughly $2,800–$2,880. Other models zeroed out the credits, subtracted non-payroll items from earnings, or made up refundable CTC amounts." us,scenario_100,free_school_meals_eligible,2,llm_error,categorical_eligibility,False,,"Free school meals are awarded through two independent pathways, and this Montana household clears both: it receives $8,625.89 of SNAP, which categorically confers free-meal status, and its countable income of $11,979.68 ($5,914.72 wages plus $6,064.96 TANF) is 44% of the federal poverty guideline for a three-person household, far under the 130% free-meal ceiling. The two children, ages 5 and 6, are both school-age, so the free tier pays a $7.15 daily per-child subsidy for the contiguous-US school year, $2,261.92 annually. The trap is that SNAP and TANF receipt are derived outputs of this same household, not listed input facts, so a model that only credits explicitly stated benefit receipt loses the categorical pathway — but even the wage-only figure of $5,915 sits at roughly 22% of the poverty guideline, so the income test alone still lands in the free tier. Both models returned 0 without running either test." us,scenario_100,head_medicaid_eligible,4,llm_error,thresholds_rates,False,,"The head is a 46-year-old parent of two young children with MAGI of about $5,915, which is 0.07 × FPL for a household of three. That is far below Montana's Medicaid limit for the parent/caretaker category, so the head is eligible. MAGI-based Medicaid has no asset test, and having employer-sponsored insurance does not bar eligibility. The wrong models used an invented FPL dollar figure, applied an asset test, or treated ESI as disqualifying. None of them compared 7% of FPL against the parent income limit." us,scenario_100,head_medicare_eligible,2,llm_error,categorical_eligibility,False,,"Medicare eligibility below age 65 does not follow from a current disability flag alone; it requires a qualifying Medicare pathway, such as entitlement after the applicable Social Security disability waiting period or eligibility based on end-stage renal disease. The 46-year-old head has no listed Medicare-qualifying entitlement or condition, so the disability input does not change the result from ineligible." @@ -798,10 +798,10 @@ us,scenario_100,head_wic_eligible,4,llm_error,categorical_eligibility,False,,"WI us,scenario_100,local_income_tax,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_100,payroll_tax,7,llm_error,payroll_tax_base,False,,"The trap is the payroll-tax wage base: PolicyEngine assesses employee OASDI at 6.2% and HI at 1.45% on the full $5,915 of employment income, giving $366.71 + $85.76 = $452.48. None of the listed health inputs touch that base — the $20,644 employer-sponsored insurance premium and the two $564 individually paid premiums are health-coverage and medical-expense inputs, not Section 125 salary reductions — and the $710 FLSA overtime premium is already inside the annual gross wage figure rather than additional to it. Traditional 401(k) and IRA amounts also leave FICA wages untouched, and Montana imposes no mandatory employee-side state payroll tax, so the answer is exactly 7.65% of wages. The wrong answers split into base errors (subtracting premiums to $4,787 or to $0, or adding the overtime premium to reach $6,625) and, for the three models that found the right base, an arithmetic slip, an invented rounding, and a value/explanation mismatch." us,scenario_100,reduced_price_school_meals_eligible,2,llm_error,categorical_eligibility,False,,"Reduced-price eligibility is mutually exclusive with the superior free-meals tier. This household is at 44% of the federal poverty guideline and also meets categorical eligibility, so its school_meal_tier is FREE and reduced_price_school_meals_eligible is 0." -us,scenario_100,snap,50,prompt_ambiguity,age_disability,False,,"PolicyEngine's SNAP gross income is $998.31 a month. That is $492.92 of wages plus about $505 of the household's TANF cash benefit, which counts as unearned income. Three deductions apply: the $209 standard deduction, the $98.58 earned-income deduction (20%) and a $453.64 excess shelter deduction based on the utility allowance. That leaves net income of $237.09 and a 30% contribution of $71.10. There is no excess medical deduction, because the head receives no disability-based benefit and so is not a disabled member for SNAP purposes. The benefit is $713.90 a month for January to September (the $785 maximum for FY2026) and about $733.60 for October to December (higher FY2027 amounts), for $8,625.89 in total. Most models left out the TANF income, claimed a medical deduction and landed near the maximum ($9,000 to $9,420). Others counted TANF but missed the shelter deduction and came in too low ($7,000 to $7,800). A few wrongly denied eligibility or got the period or formula wrong. Developer adjudication (2026-09-05): the judge (claude-opus-5-5) returned llm_error; adjudicated prompt_ambiguity (age_disability). The output is removed from scoring for every model: its reference depends on an engine input the certified household data never carried and the prompt therefore never listed, and a careful reader could take the stated facts the other way. Recomputed with policyengine-us 1.755.4 (the version that produced the references) the reference moves from 8625.889648 to 8917.490234 under the alternative reading. Neither reading is established by the facts; rows that matched the frozen value leave the score along with rows that did not. Judge diagnoses are retained as description; the class prompt_ambiguity records that the reference, not the model, is indeterminate here. SSI stays $0 under either reading ($2,800 in the bank exceeds the $2,000 resource limit); SNAP moves through the elderly-or-disabled SNAP rules. The 2026-09-22 audit recomputes the alternative as 8,844.00 with every publication convention and upstream fix (the frozen-engine value above was 8,917.49). r30_snap_heat_and_eat_sua (engine defect, since fixed upstream by PolicyEngine/policyengine-us#10033, which the policyengine-us 2.41.0 references include) also moves this output on the stated facts, from 8,556.00 to 6,924.00; the record keeps its 2026-09-05 classification." +us,scenario_100,snap,51,prompt_ambiguity,age_disability,False,,"The reference counts about $505/month of Montana TANF cash as unearned income, so SNAP gross income is $998.31 rather than just the $492.92 of wages. It also applies a $453.64 excess shelter deduction based on the utility allowance, even though no rent is listed. It gives no excess medical deduction, because the head receives no SSI or other disability-based benefit and so does not count as a SNAP elderly/disabled member. That leaves net income of $237.09 and a $71.10 household contribution. The benefit is $785 − $71.10 = $713.90/month for Jan–Sep and $733.60/month for Oct–Dec under the higher FY2027 allotment of $802.60. Most models left out TANF income and added a medical deduction, which pushed them toward the maximum allotment. Others included TANF and took no shelter deduction, as policyengine-us 2.60.0 does, or zeroed out the benefit without a valid reason. Developer adjudication (2026-09-05): the judge (claude-opus-5-5) returned llm_error; adjudicated prompt_ambiguity (age_disability). The output is removed from scoring for every model: its reference depends on an engine input the certified household data never carried and the prompt therefore never listed, and a careful reader could take the stated facts the other way. Recomputed with policyengine-us 1.755.4 (the version that produced the references) the reference moves from 8625.889648 to 8917.490234 under the alternative reading. Neither reading is established by the facts; rows that matched the frozen value leave the score along with rows that did not. Judge diagnoses are retained as description; the class prompt_ambiguity records that the reference, not the model, is indeterminate here. SSI stays $0 under either reading ($2,800 in the bank exceeds the $2,000 resource limit); SNAP moves through the elderly-or-disabled SNAP rules. The 2026-09-22 audit recomputes the alternative as 8,844.00 with every publication convention and upstream fix (the frozen-engine value above was 8,917.49). r30_snap_heat_and_eat_sua (engine defect, since fixed upstream by PolicyEngine/policyengine-us#10033, which the policyengine-us 2.41.0 references include) also moves this output on the stated facts, from 8,556.00 to 6,924.00; the record keeps its 2026-09-05 classification." us,scenario_100,ssi,9,llm_error,categorical_eligibility,False,,"The generic `is disabled` household fact does not make the head categorically eligible for SSI under PolicyEngine; the controlling SSI-specific indicator is `is_ssi_aged_blind_disabled=False`. All three individuals fail the aged-65-or-older, blind, or qualifying-disabled requirement, so income exclusions, resources, and benefit-rate calculations are never reached and household SSI is $0." -us,scenario_100,state_refundable_credits,48,llm_error,state_local_rule,False,,"Montana's only refundable credit for this household is the refundable state EITC, which is 20% of the federal EITC in 2026. The federal EITC is 40% of earned income for a filer with two children. Earned income here is $5,914.72 of wages minus the $3,859 traditional 401(k) deferral, or $2,055.72, which gives a federal EITC of $822.29 and a Montana EITC of $164.46. Most wrong answers either denied that a refundable Montana EITC exists ($0), used the old 10% or 3% rate, built the federal EITC on gross wages ($2,366), or added a $1,200 Montana child credit that is not part of this household's refundable credits." -us,scenario_100,tanf,50,llm_error,thresholds_rates,False,,"This Montana family of three (head plus two children) qualifies for TANF. The $2,800 in bank assets is under the $3,000 resource limit, the vehicle is excluded, and there is no SSI because the head's $2,800 exceeds SSI's $2,000 resource limit. Monthly wages of $492.92, less the $200 plus 25% earned-income disregard, leave $219.69 of countable income. The engine subtracts that from a 2026 three-person payment standard of about $725/month, which gives about $505/month, or $6,064.96 a year. About half the models wrongly denied eligibility, citing imagined asset or income limits, SSI income, a missing receipt flag, or a claim that the program isn't modeled. Most of the rest used an outdated or too-low payment standard (usually $588) and/or a 50% disregard." +us,scenario_100,state_refundable_credits,49,llm_error,state_local_rule,False,,"For 2026 the Montana EITC is refundable and equals 20% of the federal EITC. It is the only refundable Montana credit for this household. The federal EITC uses earned income included in gross income, so the $3,859 of traditional 401(k) deferrals comes out of the $5,914.72 in wages, leaving $2,055.72. At the 40% two-child phase-in rate, that gives a federal EITC of $822.29, and 20% of it is $164.46. The models split into three groups: those that said Montana has no refundable EITC (or no income tax), those that used the old 3% or 10% rate, and those that ran the EITC on gross wages ($2,366 federal) instead of wages net of 401(k) deferrals. Some models made more than one of these errors, and some also added a $1,200 young-child credit that is not part of this household's refundable credits." +us,scenario_100,tanf,51,llm_error,thresholds_rates,False,,"The reference uses a 3-person assistance unit. Monthly wages are $5,915/12 = $492.92. After Montana's $200 plus 25%-of-remainder earned-income disregard, countable income is $219.69 a month. That amount is subtracted from Montana's 2026 three-person payment standard of about $725.10, which gives about $505.41 a month, or $6,064.96 a year. The $2,800 bank balance is under the $3,000 resource limit, the vehicle is excluded, and the head gets no SSI because $2,800 is over SSI's $2,000 resource limit. Most wrong answers used an outdated $588 (or other too-low) payment standard, which gives about $4,420, or a 50% disregard. Others wrongly ruled the family ineligible: they assumed an asset limit of $1,000 or $2,000, counted SSI income the head does not receive, said the program was not modeled or not taken up, or added the overtime premium on top of wages that already include it." us,scenario_101,federal_income_tax_before_refundable_credits,43,llm_error,thresholds_rates,False,,"The correct path runs from AGI of $101,130 ($103,000 wages minus the fully deductible $1,870 capital loss; the tax-exempt pension and veterans benefits are excluded). Subtract the 2026 OBBBA single standard deduction of $16,100 to get taxable income of $85,030. Then apply the 2026 brackets (10% to $12,400, 12% to $50,400, 22% above): $1,240 + $4,560 + $7,618.60 = $13,418.60. Three mistakes account for most wrong answers. Some models assumed the TCJA sunset (personal exemption plus 15%/25% brackets), but OBBBA made the TCJA rates permanent. Some used stale or guessed standard deductions and bracket thresholds. Others took the OBBBA qualified vehicle-loan interest deduction, but the household facts never establish a qualifying new, U.S.-assembled vehicle loan, so the $1,400 of auto loan interest is not deductible." us,scenario_101,federal_refundable_credits,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_101,payroll_tax,8,llm_error,other,False,,"The correct calculation is simple. Employee Social Security is 6.2% of the full $103,000 of wages, or $6,386, because the wages are below the 2026 wage base. Employee Medicare is 1.45%, or $1,493.50. No Additional Medicare Tax applies below $200,000, and Texas has no employee state payroll tax, so the total is $7,879.50. Most models reached exactly $7,879.50 in their reasoning and then submitted a different number with a made-up ""adjustment."" One model treated the listed health insurance premiums as a pre-tax payroll exclusion, another submitted zero, and one gave no output." @@ -809,10 +809,10 @@ us,scenario_101,state_income_tax_before_refundable_credits,1,llm_error,state_loc us,scenario_102,federal_income_tax_before_refundable_credits,35,llm_error,thresholds_rates,False,,"OBBBA made the TCJA structure permanent, so 2026 uses a $32,200 MFJ standard deduction and a 10% bracket that ends at $24,800. Gross income is $87,201 and the QBI deduction is $0.20, so taxable income is $55,000.80. The tax is then $2,480 + 12% × $30,200.80 = $6,104.10, and no nonrefundable credits apply. The listed wages already are the gross amounts, so the $7,989 employer-sponsored insurance premium is not subtracted from them. Most models either used pre-OBBBA inflation projections ($30,000–$30,840 standard deduction with a $23,850–$24,500 bracket), assumed the TCJA had expired and used personal exemptions with a 15% bracket, wrongly excluded the ESI premium, or reported a final number that did not match their own math." us,scenario_102,federal_refundable_credits,2,llm_error,categorical_eligibility,False,,"Refundable federal credits require a qualifying statutory pathway; disability alone does not create a refundable federal income tax credit. With no qualifying children, education expenses, or other credit-triggering facts, and income above the childless EITC range, every refundable component is zero." us,scenario_102,head_medicaid_eligible,2,llm_error,categorical_eligibility,False,,"Disability alone does not establish North Carolina Medicaid eligibility; the person must qualify through a specific MAGI or traditional categorical pathway and satisfy that pathway's financial rules. The head's household MAGI is $87,201, or 4.03 times FPL, and the engine assigns medicaid_category = NONE, so medical expenses, rent, and $1,001 in assets do not create eligibility." -us,scenario_102,head_medicare_eligible,7,llm_error,age_disability,False,,"Under age 65, a disability flag alone does not make someone eligible for Medicare. The disability route requires 24 months of Social Security Disability Insurance (SSDI) entitlement, or end-stage renal disease or ALS. The household reports no SSDI income, and the head earns $41,200 in wages, far above substantial gainful activity. So the only pathway PolicyEngine can apply is the age-65 test, and a 26-year-old fails it. Every model treated the 'is disabled' flag as enough for Medicare and skipped the SSDI-duration requirement." +us,scenario_102,head_medicare_eligible,8,llm_error,age_disability,False,,"Head is 26, so the age-65 Medicare pathway is closed. Being disabled is not enough for Medicare by itself. Under-65 entitlement requires 24 months of Social Security Disability Insurance (SSDI) entitlement, or end-stage renal disease (ESRD) or ALS. This household lists no SSDI, and the prompt says unlisted benefits count as zero. All eight models treated the 'is disabled' flag as a direct route to Medicare and answered Yes. The correct answer is No." us,scenario_102,payroll_tax,18,llm_error,payroll_tax_base,False,,"The reference applies the 6.2% employee Social Security rate and the 1.45% Medicare rate to each spouse's full listed gross wages: $41,200 and $46,000. That gives 7.65% × $87,200 = $6,670.80. Neither spouse reaches the Social Security wage base, combined wages are far below the $250,000 joint threshold for Additional Medicare Tax, and NC has no employee state payroll tax. The most common mistake was subtracting the spouse's $7,989 employer-sponsored insurance premium from FICA wages as if it were a Section 125 salary reduction, which gives $6,059.64. Most of the other wrong models reached $6,670.80 in their reasoning and then submitted a different number because of arithmetic, rounding or transcription errors." us,scenario_102,self_employment_tax,2,llm_error,payroll_tax_base,False,,Self-employment tax applies only when net earnings from self-employment reach the filing threshold; the head’s listed $1 produces no liability. There is no minimum $31 self-employment tax or rounding rule that converts this de minimis amount into a positive tax. -us,scenario_102,spouse_medicare_eligible,7,llm_error,age_disability,False,,"Under-65 Medicare eligibility does not come from a bare disability flag. It requires 24 months of Social Security Disability Insurance entitlement, or end-stage renal disease or ALS. The spouse is 26, receives no SSDI (the benefit is unlisted, so it is $0), and has no ESRD or ALS, so only the age-65 test applies and it fails. All seven models used the same made-up shortcut, ""disabled = Medicare eligible,"" and skipped the SSDI 24-month entitlement step." +us,scenario_102,spouse_medicare_eligible,8,llm_error,age_disability,False,,"Under-65 Medicare eligibility does not come from having a disability alone. Under 42 U.S.C. 426(b), a person needs 24 months of Social Security disability benefit entitlement, or must qualify through the ESRD or ALS pathways. PolicyEngine models two of these routes: age 65 or older, or positive SSDI with at least 24 months of SSDI receipt. It does not model the ESRD or ALS pathways. The spouse is 26, receives no SSDI and has no listed months of disability benefit receipt, so the spouse is not Medicare eligible. Every model treated the 'is disabled' flag as enough for Medicare on its own and answered Yes." us,scenario_102,state_income_tax_before_refundable_credits,28,llm_error,thresholds_rates,False,,"The 2026 North Carolina tax is a flat 3.99% of NC taxable income. NC taxable income is federal AGI of $87,201 (both wage amounts plus the $1 of self-employment income) minus the $25,500 married-filing-jointly standard deduction, or $61,701, so the tax is $61,701 × 3.99% = $2,461.87. Most models used an old or made-up flat rate (4%, 4.25%, 4.49%, 4.5%) or the wrong standard deduction ($21,500, $23,400, $23,850, $26,400, $26,500, or the federal $30,000). Seven models used the correct rate and deduction but subtracted the $7,989 employer-sponsored insurance premium from wages, which gave an AGI of $79,212 and a tax of $2,143.11." us,scenario_102,state_refundable_credits,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_104,head_medicaid_eligible,2,llm_error,categorical_eligibility,False,,"An income of 0.88 times FPL establishes eligibility only within an applicable MAGI category; this 72-year-old belongs to none of those categories and qualifies through no separate New York Medicaid pathway. Immigration-status eligibility and age do not independently create Medicaid eligibility, and SSI receipt provides no categorical route because SSI is zero." @@ -835,9 +835,9 @@ us,scenario_108,head_medicare_eligible,1,parse_contract_failure,missing_output,F us,scenario_108,payroll_tax,4,llm_error,payroll_tax_base,False,,"Only the head's $7,656 of wages is subject to employee FICA. Social Security benefits and survivor benefits are not wages. The correct figure is 6.2% × $7,656 = $474.67 plus 1.45% × $7,656 = $111.01, for $585.68 in total. Wisconsin has no mandatory employee state payroll tax, and Additional Medicare Tax does not apply. Every wrong answer comes from an arithmetic slip, a submitted value that doesn't match the model's own correct calculation, or a missing output. None reflects a different reading of the rules." us,scenario_108,reduced_price_school_meals_eligible,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_108,self_employment_tax,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. -us,scenario_108,snap,47,llm_error,categorical_eligibility,False,,"Wisconsin applies broad-based categorical eligibility (BBCE) through TANF-funded non-cash benefits, with a 200% FPL gross income limit. This household's $2,581.83 monthly gross income is just under that limit (2 × $1,304.17 = $2,608.33), so it is categorically eligible and the 100% FPL net income test never applies. Net income is $2,036, so 30% of it ($611) is more than the $298 maximum allotment and the regular formula gives nothing. However, a categorically eligible 1–2 person household still gets the minimum allotment: $24 a month, or $288 a year. Most models stopped at the net income test or the negative formula result and answered $0. Two used the old $23 minimum and got $276, and the rest made up positive allotments with no basis." -us,scenario_108,state_income_tax_before_refundable_credits,11,llm_error,taxable_income_or_deductions,False,,"Every model that answered built Wisconsin income of $18,048 by adding the $10,392 survivor benefit to the $7,656 of wages. In the reference, the survivor benefit never enters Wisconsin taxable income. The engine's income figure is $20,590, which is wages plus Social Security survivor benefits, and Wisconsin exempts the Social Security part. Wisconsin also subtracts up to $24,000 of retirement income for filers aged 67 and older, starting in tax year 2025. That leaves $7,656 of wages, which the Wisconsin single standard deduction (well over $13,000 at this income) plus the personal and age-65 exemptions fully covers, so tax is $0. A surviving spouse with no dependent files as single, not as a qualifying surviving spouse." -us,scenario_108,state_refundable_credits,50,prompt_ambiguity,state_local_rule,False,,"The whole amount is the Wisconsin homestead credit, which is refundable. PolicyEngine counts household income as wages of $7,656 plus Social Security survivor benefits of $12,934, for $20,590. It does not count the separate $10,392 in non-Social-Security survivor benefits, so the household is under the $24,680 income limit. The credit is 0.8 × ($1,440, which is 20% of $7,200 rent, − 8.785% × ($20,590 − $8,060)) = $271.39. Most models added the $10,392 to reach $30,982, which put them over the limit. Others ignored the homestead credit, treated it as non-refundable, or used the wrong rent percentage, phase-out rate or threshold. Developer adjudication (2026-09-22): the judge (claude-opus-5-5) returned llm_error; adjudicated prompt_ambiguity (state_local_rule). The frozen reference is 271.39; the alternative is 0.00. The prompt lists survivor benefits other than Social Security without saying what they are. Wisconsin homestead household income counts the gross amount of a survivor pension or annuity (Wis. Stat. 71.52(6); Schedule H line 9d), which is the reading under the alternative value; the reference leaves them out. Reference depends on an unlisted input; output excluded from scoring (source of survivor_benefits (pension or annuity, or another survivor payment) and taxability of survivor_benefits)." +us,scenario_108,snap,48,llm_error,categorical_eligibility,False,,"Wisconsin FoodShare uses broad-based categorical eligibility through TANF non-cash benefits. Its gross limit is 200% FPL, or $2,608.33 a month for one person, and the household's $2,581.83 falls below it. That makes the household categorically eligible and waives the 100% FPL net income test. Because 30% of the $2,036 net income ($611) exceeds the $298 maximum allotment, this one-person household gets the FY2026 minimum allotment of $24 (8% of $298, rounded to the nearest dollar), or $288 a year. Most models applied the net income test or the ""contribution exceeds max = $0"" shortcut and missed both the categorical-eligibility pathway and the minimum benefit. Two models found the right pathway but used the older $23 minimum, and a few submitted large benefit amounts that their reasoning did not support." +us,scenario_108,state_income_tax_before_refundable_credits,12,llm_error,state_local_rule,False,,"Every model that gave an answer counted the $10,392 non-SS survivor benefits as taxable, which produced a Wisconsin AGI of $18,048. The $20,590 of annual income in the engine's derivation is wages plus Social Security survivor benefits. The engine treats the $10,392 survivor benefits as nontaxable, so they enter neither federal nor Wisconsin AGI. Social Security is exempt in Wisconsin, so the only taxable income left is $7,656 of wages, and the Wisconsin standard deduction of about $13,000+ brings taxable income to $0. Separately, even on the models' own taxable-income figures, Wisconsin's nonrefundable school property tax credit for renters would have wiped out their liabilities: $7,200 rent becomes $1,440 of rent-equivalent property tax, and 12% of that is a $172.80 credit, more than any model's pre-credit tax of $94 to $162. No model got both points right, so none reached $0." +us,scenario_108,state_refundable_credits,51,prompt_ambiguity,state_local_rule,False,"PolicyEngine leaves the listed $10,392 generic `survivor_benefits` out of both AGI and wi_homestead_income. Wis. Stat. § 71.52(5) adds the gross amount of pensions and annuities, including survivor annuities, to Wisconsin AGI when computing homestead household income. Counting it gives $30,982, which is above the $24,680 limit, so the credit would be $0.","The deciding step is what goes into Wisconsin homestead household income. PolicyEngine's wi_homestead_income counts only wages ($7,656) and Social Security survivor benefits ($12,934), for $20,590, and leaves out the generic $10,392 survivor benefits. That keeps income under the $24,680 limit, and with property tax set at 20% of the $7,200 rent ($1,440) the credit is 0.8 × (1,440 − 0.08785 × (20,590 − 8,060)) = $271.39. Most models added the $10,392 survivor benefits, reached $30,982, and set the credit to zero. The rest either skipped the homestead credit entirely, left out Social Security, or used 25% of rent and the wrong phase-out parameters. Developer adjudication (2026-09-22): the judge (claude-opus-5-5) returned reference_model_issue_fixed; adjudicated prompt_ambiguity (state_local_rule). The frozen reference is 271.39; the alternative is 0.00. The prompt lists survivor benefits other than Social Security without saying what they are. Wisconsin homestead household income counts the gross amount of a survivor pension or annuity (Wis. Stat. 71.52(6); Schedule H line 9d), which is the reading under the alternative value; the reference leaves them out. Reference depends on an unlisted input; output excluded from scoring (source of survivor_benefits (pension or annuity, or another survivor payment) and taxability of survivor_benefits)." us,scenario_109,child1_chip_eligible,6,llm_error,health_coverage,False,,"CHIP is limited to children who do not qualify for Medicaid. At approximately $30,000 of household income, the age-9 child qualifies for Florida Medicaid in the OLDER_CHILD category, so Medicaid eligibility precludes CHIP eligibility even though the income is below CHIP's upper limit." us,scenario_109,child1_medicaid_eligible,2,llm_error,categorical_eligibility,False,,"Florida's refusal of adult Medicaid expansion does not touch children's coverage: the state's mandatory MAGI pathway for the older-child category (ages 6-18) runs to 133% FPL, and a 9-year-old in a household of five with roughly $21,600 of MAGI sits at 0.72 FPL — barely half the threshold. The only computation required is household MAGI from the $30,000 of self-employment income divided by the family-of-five poverty guideline, then compared with 133% FPL; no asset test, no enrollment fact, and no SSI linkage enters the children's MAGI pathway. Both models returned 0 without ever running that ratio, treating Medicaid eligibility as something the prompt had to assert rather than something the stated income and age determine." us,scenario_109,child2_chip_eligible,6,llm_error,health_coverage,False,,"CHIP eligibility requires the child to be ineligible for Medicaid, not merely under age 19 and below CHIP's upper income limit. At age 6 and this household income, child2 qualifies for Medicaid under Florida's OLDER_CHILD category, so the Medicaid–CHIP mutual-exclusivity rule makes child2 ineligible for CHIP." @@ -850,7 +850,7 @@ us,scenario_109,child3_head_start_eligible,1,llm_error,categorical_eligibility,F us,scenario_109,child3_medicaid_eligible,3,llm_error,categorical_eligibility,False,,"The dispositive rule is Florida's age-based INFANT Medicaid category, which covers children under age 1 at MAGI up to 185% FPL — a far higher threshold than the adult standards, and one that applies in a non-expansion state. The household's MAGI is 0.72 FPL, so the only two conditions that matter, age under 1 and income under the infant threshold, are both satisfied. All three models denied eligibility by routing the infant through adult or generic standards: one gave no derivation, one required an SSI/disability-style marker that MAGI categories do not use, and one computed the income test correctly and then overrode it with a nonexistent asset test plus a Medicaid-expansion and enrollment requirement." us,scenario_109,child3_wic_eligible,1,llm_error,categorical_eligibility,False,,"WIC eligibility is derived from the child's age and household income; it does not require the prompt to explicitly state that the child is WIC-eligible. Child 3 is under age five, and the household's approximately $30,000 annual income is below the 2026 WIC limit of 185% of the federal poverty guideline for a five-person household." us,scenario_109,federal_income_tax_before_refundable_credits,1,llm_error,taxable_income_or_deductions,False,,"The 2026 married-filing-jointly standard deduction does not reduce this household's taxable income to zero after the deductible half of self-employment tax. The resulting pre-credit income tax is fully offset by $2,792.91 of the $6,600 Child Tax Credit allocated as nonrefundable, and tax after nonrefundable credits is floored at zero rather than becoming negative." -us,scenario_109,federal_refundable_credits,44,llm_error,thresholds_rates,False,,"The reference is the full 2026 three-child EITC plateau amount of $8,231 plus an ACTC of $3,807.09. Earned income for these credits is $30,000 minus half the SE tax ($2,119.43), which gives $27,880.57. The EITC is at its plateau because that figure is below the 2026 MFJ phase-out start. The ACTC is limited by 15% × ($27,880.57 − $2,500), which is below the $1,700-per-child refundable cap ($5,100). The wrong answers fall into three groups: (1) models that assumed TCJA expired and used a $1,000-per-child ACTC ($3,000), (2) models that ran the 15% formula on gross $30,000 ($4,125) or on net SE earnings of $27,705 ($3,781) instead of SE income minus half the SE tax, and (3) models that used the wrong EITC maximum or applied an EITC phase-out that does not start until after this income." +us,scenario_109,federal_refundable_credits,45,llm_error,thresholds_rates,False,,"The household's earned income for both credits is $30,000 of self-employment income minus the deductible half of SE tax ($2,119.43), which comes to $27,880.57. That amount sits on the three-child EITC plateau below the 2026 MFJ phase-out start, so the EITC is the full $8,231 maximum. The refundable CTC is 15% × ($27,880.57 − $2,500) = $3,807.09, which is below the 2026 refundable cap of $1,700 × 3 = $5,100 under the CTC as extended in 2025. The wrong answers fall into five groups: models that assumed the TCJA had expired and used a $1,000-per-child ACTC; models that ran the ACTC formula on gross $30,000 or on the 92.35% net SE earnings instead of SE income minus half SE tax; models that applied a nonexistent EITC phase-out; models that misstated the 2026 EITC maximum; and models that denied the credits entirely." us,scenario_109,free_school_meals_eligible,2,llm_error,categorical_eligibility,False,,"The FREE tier here is over-determined: the household's $8,020.55 SNAP benefit confers categorical free-meal eligibility outright, and independently $30,000 for a five-person household is 78% of the federal poverty guideline, far under the 130% free-meal cutoff. The only fact requiring inference is school attendance — never stated explicitly — which follows from the children aged 9 and 6 being K-12 students, generating $7.15 per child per day net of the $0.87 paid portion for $2,261.92 annually. The trap is the instruction to treat unlisted statuses as false: a model that applies it to school enrollment erases both students and skips both qualifying tests. Both models defaulted to 0 on that reading rather than deriving the students from age and then applying either the SNAP categorical pathway or the 130% FPG income test." us,scenario_109,head_medicaid_eligible,1,llm_error,categorical_eligibility,False,,"Low MAGI alone does not establish adult Medicaid eligibility in Florida. The age-30 head is not a dependent, receives no SSI, and fits none of Florida's active Medicaid eligibility categories, so the category is NONE despite MAGI income of 0.72 times FPL." us,scenario_109,head_wic_eligible,2,llm_error,categorical_eligibility,False,,"WIC categorical eligibility is individual, not household-wide: only a pregnant, postpartum, or breastfeeding woman, an infant, or a child under age five can qualify. The infant satisfies that requirement, but the 30-year-old Head has no listed pregnancy, postpartum, or breastfeeding status, so the Head remains ineligible despite the household meeting the income test." @@ -859,11 +859,11 @@ us,scenario_109,self_employment_tax,6,llm_error,other,False,,"The Schedule SE co us,scenario_109,snap,45,llm_error,thresholds_rates,False,,"The benefit follows directly from FY2026 parameters: monthly gross income is $2,500. Subtracting the $500 earned income deduction (20%) and the $261 standard deduction for five people leaves $1,739. The $800 rent is below half of that ($869.50), and no utility costs are listed, so there is no excess shelter deduction and no SUA. The expected contribution is 30% of $1,739, rounded up to $522, and $1,183 − $522 = $661 per month, or $7,932 per year. Most models missed by using stale or guessed standard deductions and maximum allotments (FY2025's $1,158 and $254, or the 6+ person $299), by inventing a shelter or utility deduction, or by subtracting SE tax. The closest answers reached $661.30 per month because they skipped the rule that rounds the 30% contribution up to a whole dollar. A few wrongly found the household ineligible or miscounted its size. Developer adjudication (2026-09-22): the judge (claude-opus-5-5) returned llm_error; adjudicated llm_error (thresholds_rates). The frozen 8,020.55 is regenerated as 7,932.00: it applies the publication rule: SNAP October-December 2026 hold the FY2026 schedule (the SNAP uprating index behind the maximum allotments, deductions, shelter cap and utility allowances), the last USDA published before the 2026-07-03 reference freeze; USDA published FY2027 on 2026-08-21. The poverty guideline is the 2026 HHS guideline, published in January 2026. The engine's SNAP rounding defects are root causes r26, r27, r28 and r31, fixed upstream and applied with the convention.; it corrects an engine defect fixed upstream (fixed in PolicyEngine/policyengine-us#9318 (merged 2026-08-25), after the reference freeze): If 30% of net income ends in cents, the state rounds it up to the next dollar or rounds the allotment down to the next dollar; with a whole-dollar maximum allotment both give the same whole-dollar allotment. Reference regenerated (7 U.S.C. 2012(u), 2017(a); USDA FY2026 SNAP COLA memorandum (signed 2025-08-14); 7 CFR 273.10(e)(2)(ii)(A))." us,scenario_109,spouse_medicaid_eligible,5,llm_error,categorical_eligibility,False,,"Florida’s non-expansion Medicaid program does not provide a general low-income pathway for a nondisabled 29-year-old adult. The spouse qualifies through no categorical pathway: household MAGI exceeds Florida’s parent/caretaker limit, and the presence of an infant does not establish pregnancy or postpartum status." us,scenario_109,spouse_wic_eligible,8,llm_error,categorical_eligibility,False,,"WIC eligibility for an adult requires the adult herself to be pregnant, breastfeeding, or within the applicable postpartum period; merely living with an infant does not establish any of those statuses. The prompt makes every unlisted status false, so the spouse is not pregnant, postpartum, or breastfeeding and fails categorical eligibility regardless of household income." -us,scenario_110,federal_income_tax_before_refundable_credits,48,llm_error,taxable_income_or_deductions,False,,"This case is governed by 2026 OBBBA law. The TCJA structure is permanent: a $16,100 single standard deduction, brackets at $12,400/$50,400/$105,700/$201,775, no personal exemption and no 2%-floor miscellaneous deductions. OBBBA also adds a new non-itemizer cash charitable deduction (up to $1,000 for a single filer), which allows the $387 of cash gifts on top of the standard deduction. AGI is $169,943, with no IRA deduction (active plan participant above the phase-out), no exclusion for ESI premiums and no overtime deduction (no overtime premium input). That gives taxable income of $153,455, $19,615 of ordinary tax and $6,133 at 15% on $40,884 of qualified dividends and long-term gains. The largest group of models reached $25,840.76 because they skipped only the $387 non-itemizer charitable deduction (0.24 × $387 = $93). The other models applied TCJA-sunset law, imputed overtime or ESI exclusions, used 2025 parameters, or dropped the capital gains tax." +us,scenario_110,federal_income_tax_before_refundable_credits,49,llm_error,taxable_income_or_deductions,False,,"The 2026 rules are permanent TCJA as extended by OBBBA. That means a $16,100 single standard deduction and brackets of 10% to $12,400, 12% to $50,400, 22% to $105,700 and 24% above that. The traditional IRA deduction is phased out for an active plan participant with AGI near $170k. ESI premiums are not taken out of the $95,755 of wages. No overtime income is listed, so there is no overtime deduction. Most often missed: the new non-itemizer cash charitable deduction ($387, up to $1,000 for a single filer). It cuts taxable income to $153,455, so ordinary tax is $19,615 on $112,572 and the 15% tax on $40,884 of qualified dividends and long-term gains is $6,133, for $25,748. Many models stopped at $25,841 because they left out the $387 deduction. Others brought back pre-TCJA personal exemptions and miscellaneous itemized deductions, subtracted ESI premiums from wages, or made up an overtime deduction." us,scenario_110,federal_refundable_credits,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_110,payroll_tax,17,llm_error,payroll_tax_base,False,,"The reference applies employee FICA to the full $100,000 of stated gross wages: 6.2% Social Security ($6,200, well under the wage base) plus 1.45% Medicare ($1,450). That totals $7,650, and there is no Additional Medicare Tax because wages are below $200,000. The household facts never say the $6,889 employer-sponsored insurance premium is a Section 125 salary reduction, and the prompt says not to infer unlisted facts. The largest group of models still subtracted it from FICA wages and reported $7,123. The other wrong answers came from excluding the 401(k) deferral from FICA wages, applying Additional Medicare Tax to non-wage income, or submitting a value that did not match the model's own reasoning." us,scenario_110,self_employment_tax,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. -us,scenario_110,state_income_tax_before_refundable_credits,50,llm_error,thresholds_rates,False,,"Ohio AGI equals federal AGI of $169,942.94: wages minus the $4,245 traditional 401(k), plus interest, dividends, capital gains and estate income. The $198 IRA deduction is phased out, there is no add-back for the $954 of tax-exempt interest, and the $6,889 employer health premiums are not subtracted. The $1,900 personal exemption for AGI above $80,000 leaves $168,042.94 of taxable income. The 2026 Ohio schedule is $332 plus 2.75% of the amount over $26,050, which gives $4,236.81, and no nonrefundable credit applies. Most models either left out the $332 base amount (landing near $3,905), kept the repealed 3.5% bracket above $100,000 or the 2024 $360.69 base, or got AGI or the exemption wrong." +us,scenario_110,state_income_tax_before_refundable_credits,51,llm_error,thresholds_rates,False,,"Ohio AGI equals federal AGI of $169,942.94: wages net of the $4,245 traditional 401(k), plus interest, dividends, capital gains and estate income. There is no IRA deduction, no Ohio addback, and no itemized or standard deduction. Subtracting the $1,900 personal exemption for income over $80,000 leaves $168,042.94 of taxable income. Under the 2026 Ohio schedule, the tax is a fixed $332 base plus 2.75% of the amount over $26,050, which gives $4,236.81, and no nonrefundable credits apply. The most common mistakes were dropping the $332 base (which gives $3,905), using the repealed 3.5%/3.125% bracket above $100,000 or the old $360.69 base, and misstating AGI, mostly by subtracting the $6,889 of employer health premiums or the phased-out $198 IRA contribution." us,scenario_110,state_refundable_credits,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_111,federal_income_tax_before_refundable_credits,2,llm_error,taxable_income_or_deductions,False,,"The IRA distribution produces $18,240 of adjusted gross income, while the Social Security retirement benefit is not taxable under the joint-return provisional-income thresholds. The applicable standard deduction eliminates taxable income, so the tax computation yields $0; both models expressly derived zero taxable income and zero liability but then submitted unsupported positive amounts." us,scenario_111,head_medicaid_eligible,4,llm_error,categorical_eligibility,False,,"At 72, the head is outside the ACA expansion-adult category, which covers ages 19–64 up to 138% FPL. Their MAGI is also about 202% FPL, so that pathway fails twice. The head gets no SSI, so the SSI-recipient route is closed. The aged/blind/disabled route has an income limit near the SSI/100% FPL level, roughly $1,000–$1,300 a month. The head's unearned income is about $3,637 a month, so it is far over that limit even after the $20 general disregard. All four models treated being aged, blind or disabled plus low assets as enough to qualify and skipped the income test, which leaves medicaid_category = NONE." @@ -877,17 +877,17 @@ us,scenario_112,head_medicaid_eligible,5,llm_error,categorical_eligibility,False us,scenario_112,head_wic_eligible,1,llm_error,categorical_eligibility,False,,"WIC requires both financial eligibility and membership in a qualifying demographic category: pregnant, postpartum, or breastfeeding women, infants, or children under age five. The 31-year-old head has no listed qualifying status, and unlisted statuses are false, so passing the income test does not establish WIC eligibility." us,scenario_112,payroll_tax,7,llm_error,payroll_tax_base,False,,"Employer-sponsored insurance premiums are not automatically employee pre-tax cafeteria-plan deductions from FICA wages; the listed $5,923 remains subject to employee Social Security and Medicare taxes. PolicyEngine computes $367.22 of Social Security tax and $85.88 of Medicare tax, totaling $453.10, with no Additional Medicare Tax or mandatory Texas employee payroll tax." us,scenario_112,self_employment_tax,4,llm_error,payroll_tax_base,False,,"Self-employment tax applies only to positive net earnings from self-employment, after determining the applicable self-employment tax base. The household’s relevant net income is approximately -$2,101, so there are no positive net self-employment earnings and the tax base is zero; treating the $1,920 farm rent entry as a standalone positive self-employment tax base produces the wrong liability." -us,scenario_112,snap,50,prompt_ambiguity,categorical_eligibility,False,,"PolicyEngine counts $1,576.90/mo of SNAP gross income: wages of $493.58 plus financial assistance of $1,083.33. Farm rent income is not counted. That puts gross income at 121% of FPL. Net income is $1,269.19 after the 20% earned-income deduction ($98.72) and the $209 standard deduction, which is 97% of the $1,304.17 FPL, so the household passes the net income test. Because 30% of net income ($380.76) is more than the $298 maximum allotment, the one-person household gets the federal minimum allotment of 8% of the maximum ($23.84/mo, about $288/yr) rather than $0. Most models added the $160/mo of farm rent and pushed net income to about $1,429, which fails the 100% FPL test. Others got the eligibility right but ignored the minimum allotment, and a few dropped the $13,000 financial assistance and arrived at near-maximum benefits. Developer adjudication (2026-09-22): the judge (claude-opus-5-5) returned llm_error; adjudicated prompt_ambiguity (categorical_eligibility). The frozen reference is 287.68; the alternative is 0.00. The prompt lists no hours worked and says to treat unlisted numeric inputs as 0; the reference assumed 40 hours a week, which clears the SNAP work requirement for able-bodied adults without dependents. Under the zero-hours reading the time limit applies, which ends benefits after three countable months unless an exemption or area waiver applies; the alternative value is the engine's zero-hours result, not a certified entitlement. Reference depends on an unlisted input; output excluded from scoring (weekly_hours_worked_before_lsr)." -us,scenario_114,federal_income_tax_before_refundable_credits,50,prompt_ambiguity,taxable_income_or_deductions,False,"The engine imputes $5,367.30 of Virginia withholding, which is exactly Virginia's rate schedule applied to full federal AGI less $8,750. That figure taxes the $19,828.80 of Social Security that Va. Code §58.1-322.02 subtracts, and the prompt sets unlisted state tax paid to 0. The engine also adds a $2,434.80 Part B premium although the prompt bars inferring health coverage. Without these two imputations, itemizing loses to the $18,150 standard deduction plus the $1,000 charitable deduction, and the tax is $11,969.80.","The engine itemizes $24,787.23: $10,913.78 of charity after the 0.5%-of-AGI floor, $9,431.59 of SALT that includes $5,367.30 of imputed Virginia withholding, and $4,441.86 of medical expenses that include a $2,434.80 Medicare Part B premium and exclude the $2,000 of OTC spending. Adding the $4,872.35 QBI deduction and the $4,105.65 phased senior deduction leaves $72,807.33 of taxable income, taxed under the 2026 10/12/22% schedule. Models that counted no state income tax and no Part B premium landed on the engine's standard-deduction alternative of $11,969.80, and models that used an estimate of actual VA liability (about $3,500) landed between $11,200 and $11,650. The rest missed by applying pre-TCJA sunset rules (personal exemptions, 15/25% brackets, no QBI), omitting the OBBBA senior deduction, treating partnership income as self-employment income, or returning $0. Developer adjudication (2026-10-05): the judge (claude-opus-5-5) returned reference_engine_defect; adjudicated prompt_ambiguity (taxable_income_or_deductions). The frozen reference is 10,729.61; the alternative is 11,137.31. The prompt lists no state income tax withheld or paid during 2026; policyengine-us 2.15.17 fills the state income tax part of the federal state and local tax deduction with state_withheld_income_tax, a formula estimate of Virginia withholding on federal AGI ($5,367.30), while read as the household paying its 2026 Virginia income tax during the year the deduction takes the engine's liability ($3,514.15). The reference's medical deduction also counts a modeled Medicare Part B premium ($2,434.80) the prompt does not list; without it the output is 11,265.27. Found in the 2026-10-05 audits of the state income tax in SALT (reference_audit/2026-10-05) and of the Part B premium (reference_audit/2026-10-05-medicare-part-b). Reference depends on an unlisted input; output excluded from scoring (state income tax withheld or paid during 2026, which the federal state and local tax deduction takes as its state income tax part; policyengine-us fills it with state_withheld_income_tax, a formula estimate on federal AGI that the household data never set; also Medicare enrollment and a Medicare Part B premium paid during 2026, which the medical expense deductions count; policyengine-us treats every Medicare-eligible person as enrolled (takes_up_medicare_if_eligible defaults to true, so medicare_enrolled follows is_medicare_eligible) and adds the modeled premium (medicare_part_b_premium) to medical expenses, and the household data never set either)." +us,scenario_112,snap,51,prompt_ambiguity,categorical_eligibility,False,"PolicyEngine's SNAP unearned-income source list leaves out farm_rent_income, so the $1,920 of passive farm rent never enters SNAP gross income. 7 CFR 273.9(b)(2)(ii) counts rental-property income as unearned income when the member does not actively manage the property 20+ hours a week, and counting it raises net income to about $1,429/month, above the 100% FPL net limit of $1,304.17, which makes SNAP $0.","The $287.68 annual reference is frozen and excluded from scoring because weekly work hours were unlisted. The 2.60.0 recheck returns $0 under its default reading, which does not settle the ambiguity. The current engine counts farm rent as SNAP unearned income, and Texas BBCE does not apply the net income test to this household. For an eligible one-person household, the held FY2026 schedule gives a rounded $24 monthly minimum allotment. Most models counted the farm rent, which put net income near $1,430, above 100% FPL, so they found the household ineligible. Others either dropped the $13,000 of financial assistance and got large benefits, or treated '30% of net income exceeds the maximum' as $0 and skipped the minimum allotment. Developer adjudication (2026-09-22): the judge (claude-opus-5-5) returned reference_engine_defect; adjudicated prompt_ambiguity (categorical_eligibility). The frozen reference is 287.68; the alternative is 0.00. The prompt lists no hours worked and says to treat unlisted numeric inputs as 0; the reference assumed 40 hours a week, which clears the SNAP work requirement for able-bodied adults without dependents. Under the zero-hours reading the time limit applies, which ends benefits after three countable months unless an exemption or area waiver applies; the alternative value is the engine's zero-hours result, not a certified entitlement. Reference depends on an unlisted input; output excluded from scoring (weekly_hours_worked_before_lsr)." +us,scenario_114,federal_income_tax_before_refundable_credits,51,prompt_ambiguity,taxable_income_or_deductions,False,,"Most models got AGI right ($106,573). Some applied pre-TCJA ""sunset"" law or omitted the OBBBA senior deduction; others used different readings of unlisted withholding and Medicare inputs. The frozen reference uses the 2026 OBBBA rules: the 10%/12%/22% brackets with breakpoints at $12,400 and $50,400, and the $6,000 senior deduction phased down by 6% of MAGI above $75,000, leaving $4,105.65. It adds a 20% QBI deduction of $4,872.35 and itemized deductions of $24,787.23. The itemized total includes an unlisted $5,367.30 Virginia withholding estimate and an imputed $2,434.80 Medicare Part B premium. It excludes OTC costs and applies the 0.5%-of-AGI charity floor, leaving the reference's taxable income at $72,807.33 and tax at $10,729.61. Recorded alternatives are $11,969.80 without withholding, the local sales-tax estimate or a Part B premium, and $11,642.16 using Virginia liability without a Part B premium; several models match these alternatives. This output remains excluded from scoring for dependence on unlisted inputs. Developer adjudication (2026-10-05): the judge (claude-opus-5-5) returned llm_error; adjudicated prompt_ambiguity (taxable_income_or_deductions). The frozen reference is 10,729.61; the alternative is 11,137.31. The prompt lists no state income tax withheld or paid during 2026; policyengine-us 2.15.17 fills the state income tax part of the federal state and local tax deduction with state_withheld_income_tax, a formula estimate of Virginia withholding on federal AGI ($5,367.30), while read as the household paying its 2026 Virginia income tax during the year the deduction takes the engine's liability ($3,514.15). The reference's medical deduction also counts a modeled Medicare Part B premium ($2,434.80) the prompt does not list; without it the output is 11,265.27. Found in the 2026-10-05 audits of the state income tax in SALT (reference_audit/2026-10-05) and of the Part B premium (reference_audit/2026-10-05-medicare-part-b). Reference depends on an unlisted input; output excluded from scoring (state income tax withheld or paid during 2026, which the federal state and local tax deduction takes as its state income tax part; policyengine-us fills it with state_withheld_income_tax, a formula estimate on federal AGI that the household data never set; also Medicare enrollment and a Medicare Part B premium paid during 2026, which the medical expense deductions count; policyengine-us treats every Medicare-eligible person as enrolled (takes_up_medicare_if_eligible defaults to true, so medicare_enrolled follows is_medicare_eligible) and adds the modeled premium (medicare_part_b_premium) to medical expenses, and the household data never set either)." us,scenario_114,federal_refundable_credits,2,llm_error,credit_phaseout,False,,"EITC phaseout uses adjusted gross income or earned income, whichever is greater, rather than wages alone. This filer’s partnership/S-corp income, taxable retirement distributions, pension, taxable Social Security, and interest raise AGI far above the childless EITC limit, so every refundable credit component is zero." us,scenario_114,payroll_tax,4,llm_error,payroll_tax_base,False,,"The requested payroll-tax output includes employee Social Security and employee Medicare taxes on the $22,700 of wages, while self-employment tax is reported separately and Virginia adds no mandatory employee payroll tax here. The stated components sum to $1,407.40 + $329.15 = $1,736.55; arbitrary adjustments, duplication, and invented state payroll taxes produce the wrong answers." us,scenario_114,self_employment_tax,18,llm_error,payroll_tax_base,False,,"The household's only business-type input is $24,362 of partnership or S-corp income, and that amount is not net earnings from self-employment. S-corp pass-through income is never subject to SE tax. A partnership distributive share counts only for a general partner, and the prompt says any unlisted status is false, so no general-partner status can be assumed. With zero self-employment income, SE tax is $0. Every substantive wrong answer made the same mistake: each model counted the partnership/S-corp amount as SE earnings, then applied 15.3% to 92.35% of it, which gives about $3,442. Some models then added further arithmetic errors on top of that." -us,scenario_114,state_income_tax_before_refundable_credits,50,prompt_ambiguity,taxable_income_or_deductions,False,,"Virginia AGI is $86,743.77: federal AGI of $106,572.56 minus $19,828.80 of taxable Social Security. The age deduction is zero because AFAGI is more than $12,000 above the $50,000 single threshold. The filer itemizes, so Virginia uses itemized deductions of $19,419.94 (the federal itemized total without state income tax): charitable gifts after the 0.5%-of-AGI floor ($10,913.78), medical costs above 7.5% of AGI that include the $2,434.80 Medicare Part B premium but not the OTC spending ($4,441.86), and real estate tax ($4,064.29). Exemptions are $1,730 ($930 personal plus the $800 aged exemption), which leaves taxable income of $65,593.83 and tax of $720 + 5.75% of the amount over $17,000 = $3,514.15. Most models either used the Virginia standard deduction instead of itemizing, left out the Part B premium and the charitable floor, dropped the $800 aged exemption, or applied an age deduction that is fully phased out. Developer adjudication (2026-10-05): the judge (claude-opus-5-5) returned llm_error; adjudicated prompt_ambiguity (taxable_income_or_deductions). The frozen reference is 3,514.15; the alternative is 3,654.15. The prompt lists no Medicare enrollment or Part B premium; policyengine-us 2.15.17 treats the 69-year-old head as enrolled (takes_up_medicare_if_eligible defaults to true) and adds the $2,434.80 standard Part B premium to medical expenses, which Virginia's itemized deductions carry from the federal ones; read with no premium paid, the output is the alternative. Found in the 2026-10-05 audit of the Part B premium (reference_audit/2026-10-05-medicare-part-b, scripts/sweep_part_b.py). Reference depends on an unlisted input; output excluded from scoring (Medicare enrollment and a Medicare Part B premium paid during 2026, which the medical expense deductions count; policyengine-us treats every Medicare-eligible person as enrolled (takes_up_medicare_if_eligible defaults to true, so medicare_enrolled follows is_medicare_eligible) and adds the modeled premium (medicare_part_b_premium) to medical expenses, and the household data never set either)." +us,scenario_114,state_income_tax_before_refundable_credits,51,prompt_ambiguity,taxable_income_or_deductions,False,,"Virginia AGI is $86,743.77, which is federal AGI minus the $19,828.80 of taxable Social Security. The single filer's $50,000 AFAGI threshold eliminates the $12,000 age deduction entirely. When the engine counts neither its unlisted Part B premium as a medical expense nor its $5,367.30 Virginia withholding estimate in federal SALT, it takes the standard deduction. As computed, the filer itemizes federally in the engine, so Virginia itemized deductions apply. Those are $19,419.94 in total. Charitable gifts are $10,913.78 after the 2026 0.5%-of-AGI floor. Medical is $4,441.86, which counts the $2,434.80 Medicare Part B premium but not the $2,000 of OTC expenses. Real estate tax is $4,064. Exemptions are $1,730 ($930 personal plus $800 aged), giving taxable income of $65,593.83 and tax of $3,514.15. The model answers include four recurring paths: taking a Virginia standard deduction, keeping an age deduction that is phased out, dropping the $800 aged exemption, or building itemized deductions as $17,518. That $17,518 figure omits the Part B premium and skips the charitable floor. Developer adjudication (2026-10-05): the judge (claude-opus-5-5) returned llm_error; adjudicated prompt_ambiguity (taxable_income_or_deductions). The frozen reference is 3,514.15; the alternative is 3,654.15. The prompt lists no Medicare enrollment or Part B premium; policyengine-us 2.15.17 treats the 69-year-old head as enrolled (takes_up_medicare_if_eligible defaults to true) and adds the $2,434.80 standard Part B premium to medical expenses, which Virginia's itemized deductions carry from the federal ones; read with no premium paid, the output is the alternative. Found in the 2026-10-05 audit of the Part B premium (reference_audit/2026-10-05-medicare-part-b, scripts/sweep_part_b.py). Reference depends on an unlisted input; output excluded from scoring (Medicare enrollment and a Medicare Part B premium paid during 2026, which the medical expense deductions count; policyengine-us treats every Medicare-eligible person as enrolled (takes_up_medicare_if_eligible defaults to true, so medicare_enrolled follows is_medicare_eligible) and adds the modeled premium (medicare_part_b_premium) to medical expenses, and the household data never set either)." us,scenario_114,state_refundable_credits,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_115,head_medicaid_eligible,5,llm_error,categorical_eligibility,False,,"Age 77 and a reported disability do not by themselves place the head in an Alabama Medicaid eligibility category. PolicyEngine assigns medicaid_category = NONE; the 1.47 FPL MAGI amount therefore cannot establish eligibility through a MAGI category, and immigration eligibility alone is insufficient." us,scenario_115,head_wic_eligible,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_115,snap,5,llm_error,thresholds_rates,False,,"SNAP eligibility uses approximately $23,442 of annual household income here: $18,708 of Social Security plus $4,734 of tax-exempt interest. That income exceeds PolicyEngine’s applicable one-person SNAP eligibility limit, so the calculation stops at ineligibility and returns $0; deductions and minimum-allotment rules do not create a benefit for an ineligible household." -us,scenario_115,state_income_tax_before_refundable_credits,49,llm_error,taxable_income_or_deductions,False,,"Alabama does not start from federal AGI. It computes its own gross income, and that includes interest on other states' municipal obligations, so the head's $4,734 of federally tax-exempt interest counts as Alabama AGI. Social Security is excluded. Alabama gives no extra age-65 standard deduction: the deductions are only the $3,000 single standard deduction (the maximum, which applies at this income level) plus the $1,500 personal exemption, leaving $234 taxed at 2% = $4.68. Every model answered $0. Most excluded the interest from Alabama income. The rest included it but overstated Alabama's deductions with a nonexistent elderly add-on, or got basic Alabama tax facts wrong." +us,scenario_115,state_income_tax_before_refundable_credits,50,llm_error,state_local_rule,False,,"Alabama exempts Social Security, but it does not follow the federal exclusion for municipal-bond interest. Alabama gross income includes interest on obligations of other states. PolicyEngine therefore puts the $4,734 of tax-exempt interest into Alabama AGI. Alabama allows a single filer only a $3,000 standard deduction at this AGI plus a $1,500 personal exemption, with no extra deduction for age or disability. That leaves $234 of taxable income, taxed at 2% for $4.68. Every model answered $0. Most treated federally tax-exempt interest as also exempt in Alabama. Several models considered adding it back but overstated the deductions as large enough to wipe out $4,734." us,scenario_115,tanf,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_116,snap,1,llm_error,categorical_eligibility,False,,"SNAP’s minimum allotment applies only after a household passes the program’s eligibility tests; it cannot override failure of the gross-income test. At $52,800 of annual household income, this household exceeds the applicable 2026 gross-income limit, so the computation stops with no SNAP benefit." us,scenario_116,spouse_medicaid_eligible,3,llm_error,categorical_eligibility,False,,"Florida did not expand Medicaid, so a childless, non-pregnant 42-year-old has no MAGI adult or parent category, even with MAGI at 0% FPL (veterans benefits are left out of MAGI). Disability alone does not create eligibility. The disabled pathway requires either receiving SSI or passing Florida's aged/disabled income test. The spouse's $52,800 in veterans benefits counts as unearned income under SSI-related rules, which pushes SSI to $0 and puts the spouse far above the aged/disabled income limit, so medicaid_category is NONE. All three models treated disability status as enough to qualify and never applied the income test that comes with the disabled pathway." @@ -895,33 +895,34 @@ us,scenario_116,spouse_medicare_eligible,4,llm_error,age_disability,False,,"Unde us,scenario_117,child3_early_head_start_eligible,5,llm_error,categorical_eligibility,False,,"Early Head Start eligibility requires both an age-qualified child and satisfaction of the program's low-income eligibility rules; being under age 3 is not independently sufficient. Although Child 3 meets the age condition, household income of approximately $250,733 is far above the applicable poverty-based income limit, so the income test produces no eligibility." us,scenario_117,child3_head_start_eligible,1,llm_error,categorical_eligibility,False,,"Age alone does not establish Head Start eligibility; the child must also qualify through an applicable eligibility pathway, principally the program's low-income criteria in this case. This household's approximately $250,733 income exceeds the relevant poverty-based threshold, so Child 3 is not eligible." us,scenario_117,child3_wic_eligible,1,llm_error,thresholds_rates,False,,"WIC child eligibility requires both categorical eligibility and financial eligibility; being age 2 satisfies only the child-category requirement. The household's approximately $250,733 annual income exceeds the WIC limit of 185% of the federal poverty guideline for a five-person household, so Child 3 is not eligible." -us,scenario_117,federal_income_tax_before_refundable_credits,49,prompt_ambiguity,taxable_income_or_deductions,False,,"To get the reference, a model had to apply four 2026 rules. First, the qualified-overtime deduction is the full $25,000 joint cap: the $35,525 premium exceeds the cap, and MAGI of about $250,733 is below the $300,000 joint phase-out threshold. Second, the $32,200 standard deduction plus the $2,000 charitable deduction for non-itemizers (total $34,200) beats itemizing. Third, the CTC is $2,200 for each of the three children under 17, for $6,600. Fourth, there is no CDCC, because Head has no earned income. Taxable income is therefore $250,733.36 − $59,200 = $191,533.36, which gives $31,561.34 of bracket tax and $24,961.34 after the CTC. The wrong answers came from leaving out or shrinking the overtime deduction, assuming the TCJA expired, inventing mortgage interest or SALT amounts, missing the $2,000 charitable deduction, or claiming a CDCC. Developer adjudication (2026-09-29): the judge (claude-opus-5-5) returned llm_error; adjudicated prompt_ambiguity (taxable_income_or_deductions). The frozen reference is 24,961.34; the alternative is 24,391.80. The prompt lists state and local tax refund income without saying whether the refunded tax reduced federal tax in the year it was deducted; policyengine-us 2.15.17 counts the whole refund as income (policyengine-us#9422, fixing issue #9122), while under 26 U.S.C. 111(a) none of it is income if the household took no tax benefit from the deduction. Found in the 2026-09-29 engine upgrade (reference_audit/2026-09-28, cluster salt_refund_gross_income_9122). Reference depends on an unlisted input; output excluded from scoring (whether the prior-year deduction of the refunded state and local tax reduced federal tax (prior-year itemization, the income-versus-sales-tax election, SALT-cap headroom))." +us,scenario_117,federal_income_tax_before_refundable_credits,50,prompt_ambiguity,taxable_income_or_deductions,False,,"This case tests 2026 law after OBBBA. AGI is $250,733.36: wages, plus the $2,589 refund, minus the $530 loss. From that, three deductions apply: the $32,200 joint standard deduction, the full $25,000 qualified overtime deduction, and the $2,000 charitable deduction for non-itemizers. The overtime deduction is not reduced because the joint phase-out starts at $300,000 MAGI. Itemizing does not beat this $34,200 combination. Taxable income is $191,533.36. The permanent TCJA brackets (10% to $24,800, 12% to $100,800, then 22%) give $31,561.34 of tax. The only nonrefundable credit is the $6,600 CTC ($2,200 × 3 children under 17). The CDCC is $0 because Head has no earned income, and mortgage interest is $0 because only a loan balance is given. Most wrong answers left out the overtime deduction or reduced it, applied TCJA-sunset rules, made up mortgage interest, claimed a CDCC, or skipped the $2,000 charitable deduction. Developer adjudication (2026-09-29): the judge (claude-opus-5-5) returned llm_error; adjudicated prompt_ambiguity (taxable_income_or_deductions). The frozen reference is 24,961.34; the alternative is 24,391.80. The prompt lists state and local tax refund income without saying whether the refunded tax reduced federal tax in the year it was deducted; policyengine-us 2.15.17 counts the whole refund as income (policyengine-us#9422, fixing issue #9122), while under 26 U.S.C. 111(a) none of it is income if the household took no tax benefit from the deduction. Found in the 2026-09-29 engine upgrade (reference_audit/2026-09-28, cluster salt_refund_gross_income_9122). Reference depends on an unlisted input; output excluded from scoring (whether the prior-year deduction of the refunded state and local tax reduced federal tax (prior-year itemization, the income-versus-sales-tax election, SALT-cap headroom))." us,scenario_117,federal_refundable_credits,5,llm_error,other,False,,"The refundable CTC (ACTC) is capped at the part of the child tax credit left over after the credit has offset income tax. This couple files jointly with about $250,733 of AGI. That is below the $400,000 CTC phase-out, so the full $2,200-per-child CTC ($6,600) is allowed. Their federal income tax is well over $25,000, which absorbs the whole $6,600 as a nonrefundable credit and leaves nothing to refund. EITC is zero at this income, and no other refundable credit applies, so the total is $0. The wrong answers skipped the tax-liability limit and treated the per-child refundable cap ($1,700 or $1,800), or a made-up fraction of it, as money the family receives automatically." +us,scenario_117,free_school_meals_eligible,51,llm_error,state_local_rule,False,,"On income alone, the household is in the paid tier. Its $248,675 in wages is 6.43 times the 5-person poverty guideline, and it has no SNAP or TANF categorical eligibility. Arkansas Act 123 of 2025 (A.C.A. § 6-18-722(f)) separately gives every public school student one free breakfast a day starting in the 2025-26 school year, whatever the family income. PolicyEngine assumes the two K-12 children (ages 16 and 11) take it, which is worth $2.06 per child per day over 180 days, or $741.60 a year. Because free school meal support is positive, the answer is Yes. Every model ruled out free school meal support and missed this Arkansas universal-breakfast rule." us,scenario_117,head_wic_eligible,1,llm_error,categorical_eligibility,False,,"WIC eligibility is individual, not household-wide: living with a two-year-old does not make the 44-year-old head categorically eligible. The household's approximately $250,733 annual income also exceeds the WIC limit of 185% of the federal poverty guideline for a five-person household." us,scenario_117,payroll_tax,27,llm_error,thresholds_rates,False,,"Only the spouse has wages ($248,675, which already include overtime). Employee Social Security tax is 6.2% up to the 2026 wage base of $184,500, which comes to $11,439. Medicare is 1.45% of all wages, $3,605.79. Combined wages are under the $250,000 MFJ Additional Medicare threshold, and Arkansas has no employee payroll tax, so the total is $15,044.79. Most models used an outdated or guessed Social Security wage base, such as $168,600 (2024) or $176,100 (2025). Others counted the FLSA overtime premium twice, skipped the SS cap, or submitted a number that does not match their own arithmetic." us,scenario_117,self_employment_tax,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_117,spouse_wic_eligible,1,llm_error,categorical_eligibility,False,,"WIC eligibility is determined individually and requires both membership in an eligible category—pregnant, postpartum, breastfeeding, infant, or child under five—and satisfaction of the income or adjunctive-eligibility rules. The spouse is not placed in any eligible WIC category by the stated facts, and household income of approximately $250,733 also exceeds the applicable 185% federal poverty guideline." -us,scenario_117,state_income_tax_before_refundable_credits,50,llm_error,taxable_income_or_deductions,False,,"The reference rests on three Arkansas steps. First, Arkansas AGI of $248,144.53 keeps the overtime premium and leaves out the $2,589 state refund. Itemized deductions of $24,646.33 come mainly from the $25,900 charitable gift: no mortgage interest is input, and medical and employee business expenses fall below their AGI floors. Second, Arkansas's 2026 graduated schedule tops out at 3.9% and gives $8,189.53 of tax on $223,498.20, about $527 less than a flat 3.9%. Third, nonrefundable credits total $205: $145 of personal credits plus a $60 additional credit for qualified individuals. Most wrong answers made one or more of these errors: taking the standard deduction, imputing mortgage interest from the balance, treating overtime as exempt, using outdated 4.4–4.9% rates or a schedule with too little lower-bracket relief, or dropping the $60 credit (or all credits)." +us,scenario_117,state_income_tax_before_refundable_credits,51,llm_error,thresholds_rates,False,,"The engine's Arkansas computation takes four steps. First, Arkansas AGI is $248,144.53: all wages, overtime included, less the $530 capital loss. The $2,589 state refund is excluded and there is no overtime exclusion. Second, the household itemizes $24,646.33, which is the $25,900 charitable gift less the engine's charitable-deduction floor of 0.5% of federal AGI; medical costs and employee expenses fall below their floors, and with no interest input there is no mortgage interest. Third, the engine's 2026 rate schedule gives $8,189.53 on $223,498.20 of taxable income. That is about a 3.66% effective rate, roughly $448 less than the old 2%/4%/3.9% high-income table (about $8,637). Fourth, $205 of nonrefundable credits come off: $145 in personal credits plus a $60 additional credit. The models closest to the answer deducted the full $25,900, used the 3.9% table and subtracted only $145. Models further off took the standard deduction, imputed mortgage interest from the balance, added the overtime premium on top of wages, used out-of-date 4.4%–4.9% top rates, or dropped the credits entirely." us,scenario_117,state_refundable_credits,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_118,head_medicaid_eligible,2,llm_error,categorical_eligibility,False,,"The head is 74, blind, and disabled. Their only income is $2,800 a year in Social Security, and they hold $70 in resources. That qualifies them for SSI: countable income after the $20 general exclusion is about $213/month, which is under the federal benefit rate, and the engine pays $9,368 a year. In New York, SSI receipt brings Medicaid eligibility automatically through the SSI-recipient category, and the head also meets NY's aged/disabled income and asset limits. Both models missed that the SSI pathway makes the head categorically eligible. They also failed to check the very low income and assets against the aged/blind/disabled limits." us,scenario_118,payroll_tax,1,llm_error,payroll_tax_base,False,,"Employee payroll taxes apply to wages and other covered earned compensation, not Social Security retirement benefits. With no wages, self-employment income, or other covered earnings listed, the employee-side payroll-tax base is zero and payroll tax is $0." -us,scenario_118,snap,50,prompt_ambiguity,taxable_income_or_deductions,False,,"Two steps decide this case. First, PolicyEngine pays this aged, blind and disabled head $780.67/month of SSI: the $994 federal benefit rate minus $213.33 of countable Social Security ($233.33 minus the $20 general exclusion). SNAP counts that SSI as unearned income, so gross income is $1,014/month, not $233. Second, after the $209 standard deduction, PolicyEngine's uncapped elderly/disabled excess shelter deduction is about $611. That figure comes from about $1,013/month of shelter costs: $598.75 of mortgage interest and property tax plus the New York utility allowance. Net income is therefore $194.38, the contribution is $58.20 against the $298 maximum, and the benefit is $239.80/month for nine months and $248.58/month for October–December under FY2027 parameters. Models that left out SSI landed at or near the maximum allotment. Models that counted SSI but used only mortgage interest and property tax got net income of about $609 and roughly $1,384/year. Developer adjudication (2026-09-22): the judge (claude-opus-5-5) returned llm_error; adjudicated prompt_ambiguity (taxable_income_or_deductions). The frozen reference is 2,903.94; the alternative is 3,576.00. The prompt lists home mortgage interest without saying the mortgaged home is the household's residence; if it is, SNAP counts the mortgage payment, interest included, as a shelter cost (7 CFR 273.9(d)(6)(ii)(A)), which is the reading under the alternative value. Reference depends on an unlisted input; output excluded from scoring (whether the listed home mortgage interest is on the home the SNAP household occupies)." +us,scenario_118,snap,51,prompt_ambiguity,taxable_income_or_deductions,False,,"The head is 74, blind, disabled and has $70 of assets, so they receive federal SSI of $780.67/month ($994 minus $213.33 of countable Social Security). Federal SSI, Social Security and the $87/month New York supplement give SNAP gross income of $1,101/month on policyengine-us 2.60.0. The $209 standard deduction leaves $892. Under the engine's default county, shelter costs are $136.17/month of property tax plus the $877 utility allowance; housing_cost does not include the listed mortgage interest. The uncapped shelter deduction is about $567.17, net income rounds to $325, and the contribution rounds up to $98, giving $200/month or $2,400/year under the publication conventions. The recorded $2,903.94 remains a frozen excluded value; the mortgage residence and county are unlisted inputs. Models that left out SSI landed at or near the maximum allotment (~$3,500). Models that counted SSI but used only mortgage interest and property tax as shelter costs landed near $1,384. Models that dropped the shelter deduction or ruled the household ineligible came in lower still, down to $0. Developer adjudication (2026-09-22): the judge (claude-opus-5-5) returned llm_error; adjudicated prompt_ambiguity (taxable_income_or_deductions). The frozen reference is 2,903.94; the alternative is 3,576.00. The prompt lists home mortgage interest without saying the mortgaged home is the household's residence; if it is, SNAP counts the mortgage payment, interest included, as a shelter cost (7 CFR 273.9(d)(6)(ii)(A)), which is the reading under the alternative value. Reference depends on an unlisted input; output excluded from scoring (whether the listed home mortgage interest is on the home the SNAP household occupies)." us,scenario_118,ssi,38,llm_error,state_local_rule,False,,"The `ssi` output is the federal SSI payment only. Take the 2026 federal benefit rate of $994/month and subtract countable unearned income of $213.33/month ($2,800/12 = $233.33 in Social Security, minus the $20/month general exclusion). That leaves $780.67/month, which is $9,368/year. The New York State Supplement is a separate variable and is not part of `ssi`. The wrong answers fall into four groups: adding a NY living-alone supplement of about $87/month ($1,044/year) on top, using a stale or wrongly projected benefit rate ($943, $967, $990, $991, $982.67), taking the $20 exclusion once a year instead of every month, or calling the person ineligible by comparing $2,800 of annual income against a monthly benefit rate." -us,scenario_118,state_refundable_credits,38,llm_error,state_local_rule,False,,"The whole $375 comes from New York's Real Property Tax Credit (IT-214, Tax Law §606(e)). This credit is refundable and does not depend on tax liability, earned income, or children. It is available to low-income homeowners as well as renters. For a 74-year-old homeowner with $1,634 in property taxes and very low household gross income, 50% of the property tax above the applicable percentage of income comes to far more than the cap, so the credit equals the elderly (65+) maximum of $375. Most models stopped at the EITC and Empire State Child Credit, or assumed that a refundable credit requires tax liability. Others found the RPTC but used the wrong maximum or income band, or added the nonrefundable NY household credit. Developer adjudication (2026-09-22): the judge (claude-opus-5-5) returned llm_error; adjudicated llm_error (state_local_rule). From 2025 New York keys the real property tax credit to federal AGI and a flat table; with federal AGI of $0 and property tax above 3.5% of it, a filer 65 or older receives $375. The judge applied the repealed household-gross-income rule. Reference affirmed (N.Y. Tax Law 606(e) as amended by Part RR of Chapter 59 of the Laws of 2025)." -us,scenario_119,child1_chip_eligible,18,llm_error,taxable_income_or_deductions,False,,"Child 1 is 14, so the age test passes. The engine rejects CHIP on income: it counts about $55,800 of household income (wages plus interest), and that puts the household above Virginia's FAMIS child income limit. Most models subtracted the 'desired' traditional 401(k) and IRA contributions to get a MAGI of $52,569, or about 192–197% FPL. Some also added a 5% disregard, which raised the limit to 205%. Either way they landed just under the cutoff and called the child eligible. The household sits right at the line, so that income adjustment and the generous threshold flip the result from No to Yes." +us,scenario_118,state_refundable_credits,39,llm_error,state_local_rule,False,"PolicyEngine uses NY AGI as household gross income for the real property tax credit, so the $2,800 of nontaxable Social Security is left out. NY Tax Law §606(e) and Form IT-214 (line 10) count that Social Security in household gross income. Counting it puts the household in the $2,001–$3,000 band, where the age-65+ maximum is $341, not the $375 maximum for $1,000 or less.","The key step is recognizing New York's real property tax credit (Tax Law §606(e), IT-214) as a refundable credit for low-income homeowners. It needs no tax liability, earned income, children or rent. This 74-year-old homeowner has federal AGI of $0 and property taxes of $1,634, above 3.5% of that AGI, so the flat table in force from 2025 gives $375. Most models checked only for the EITC and child credits and returned $0. Other models used the repealed household-gross-income rule, applied an incorrect credit formula or amount, or added the nonrefundable household credit. Developer adjudication (2026-09-22): the judge (claude-opus-5-5) returned llm_error; adjudicated llm_error (state_local_rule). From 2025 New York keys the real property tax credit to federal AGI and a flat table; with federal AGI of $0 and property tax above 3.5% of it, a filer 65 or older receives $375. The judge applied the repealed household-gross-income rule. Reference affirmed (N.Y. Tax Law 606(e) as amended by Part RR of Chapter 59 of the Laws of 2025)." +us,scenario_119,child1_chip_eligible,19,llm_error,taxable_income_or_deductions,False,,"Child 1 is 14 and passes CHIP's age test, and the child is not Medicaid-eligible (category NONE). The engine counts $52,569 in household MAGI after subtracting the $3,087 traditional 401(k) contribution and $144 IRA deduction from $55,800. This income is within Virginia's FAMIS limit. The child's employer-sponsored insurance disqualifies the child from CHIP, so is_chip_eligible is False. The models that answered eligible missed this coverage restriction." us,scenario_119,child1_early_head_start_eligible,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_119,child1_head_start_eligible,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_119,child1_medicaid_eligible,5,llm_error,health_coverage,False,,"The separating step is the boundary between Virginia's Medicaid and its separate CHIP program. A 14-year-old with no SSI, no disability, and no other categorical hook reaches Medicaid only through the MAGI pathway for children ages 6-18, capped at 143% FPL plus the 5-point disregard; this household sits at 1.92x FPL after the $3,231 of traditional 401(k)/IRA contributions, so medicaid_category is NONE. Coverage from 148% up to about 200% FPL in Virginia is FAMIS, which PolicyEngine reports as CHIP under the separate child1_chip_eligible output, not as Medicaid. Every substantive wrong answer imported the FAMIS/CHIP threshold into the Medicaid question, and one also sized the household at four people instead of three." us,scenario_119,child1_medicare_eligible,2,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_119,child1_wic_eligible,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. -us,scenario_119,child2_chip_eligible,18,llm_error,health_coverage,False,,"Child 2 is 11, and the household's MAGI is about $52,569 ($55,800 gross minus $3,231 in traditional 401(k)/IRA deductions), roughly 192–197% FPL for three people. That puts the child above Virginia's child Medicaid limit, so the engine's Medicaid category is NONE. Every model that gave a reason stopped there and concluded the child falls in the FAMIS band. The step they skipped is CHIP's own coverage test. A targeted low-income child must not be covered by a group health plan (42 U.S.C. 1397jj(b)(1)(C); 42 CFR 457.310(b)(2)), and the household facts say Child 2 has employer-sponsored insurance, so the engine returns is_chip_eligible = False even though the child is the right age and sits in the FAMIS income band." +us,scenario_119,child2_chip_eligible,19,llm_error,taxable_income_or_deductions,False,,"Child 2 is 11, so the age test passes. The engine rejects CHIP eligibility because Child 2 has employer-sponsored insurance, which is disqualifying coverage for CHIP. The income test passes. The engine counts MAGI of about $52,569 (wages of $55,000 less the $3,087 traditional 401(k) deferral, plus $800 of interest, less the $144 IRA deduction). That is about 192% of the 2026 3-person poverty guideline of $27,320 and within Virginia's 205% FAMIS limit. Child 2 is also above the 148% FPL Medicaid limit, so neither program covers them. Almost every model tested only Child 2's age and income, which Child 2 passes, and no model treated Child 2's employer-sponsored insurance as coverage that disqualifies them from CHIP." us,scenario_119,child2_early_head_start_eligible,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_119,child2_head_start_eligible,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_119,child2_medicaid_eligible,5,llm_error,thresholds_rates,False,,"The trap is the boundary between Virginia's children's Medicaid MAGI limit and its FAMIS/CHIP ceiling: Medicaid for children ages 6-18 in Virginia stops at 143% FPL, while FAMIS covers 143% up to 200% FPL (205% with the 5% disregard). Child2's household MAGI lands at 1.92 x FPL, which sits squarely in the CHIP band and above every Medicaid MAGI child category, and with zero SSI, no disability, and no foster or medically-needy pathway the engine assigns medicaid_category NONE. Every substantive wrong answer imported the 200%-205% FAMIS ceiling as the Medicaid threshold, treating FAMIS coverage as Medicaid coverage; two models emitted no value at all for this key." us,scenario_119,child2_medicare_eligible,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_119,child2_wic_eligible,2,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_119,federal_income_tax_before_refundable_credits,22,llm_error,thresholds_rates,False,,"Under 2026 law as amended by OBBBA, the TCJA structure is permanent. That means a $24,150 head-of-household standard deduction, 10%/12% brackets, a $2,200 CTC per child under 17, and a CDCC rate of 35% at this AGI. Applied to $28,418.54 of taxable income, this gives $3,056.23 of tax before credits. That tax is fully absorbed in order by the CDCC ($546), the Saver's Credit ($200, which is 10% of the $2,000 contribution cap), and $2,310.23 of the $4,400 CTC. The CTC alone already exceeds the pre-credit tax. Most models either assumed the TCJA expired and used a $1,000-per-child CTC, used single filing status, or wrongly limited the nonrefundable CTC to the amount left over after the ACTC refundable cap. The nonrefundable CTC is applied against tax liability first, and only the unused part becomes refundable." -us,scenario_119,federal_refundable_credits,50,llm_error,credit_phaseout,False,,"The total has two parts. The first is a $1,276.30 EITC: AGI of $52,568.54 is still inside the 2026 two-child phase-out ($7,316 max, phase-out from $23,890 at 21.06%, ending near $58,629). The second is a $2,089.77 ACTC: the $4,400 CTC ($2,200 per child) minus the $2,310.23 of liability left after the $3,056.23 pre-credit tax is cut by the $546 CDCC (35%) and the $200 saver's credit. Wrong answers mostly came from four mistakes: zeroing the EITC as 'phased out', using a $2,000 or $1,000 per-child CTC, letting the CTC absorb the full pre-credit tax without first taking the CDCC (or using it at 20%) and the saver's credit, or subtracting the $6,389 employer health premium from AGI." +us,scenario_119,federal_refundable_credits,51,llm_error,credit_phaseout,False,,"The reference has two parts: a $1,276.30 EITC and a $2,089.77 refundable CTC. The EITC is still positive because AGI of $52,568.54 is inside the two-child phase-out range: 21.06% above $23,890, with the credit fully phased out at about $58,630. The refundable CTC is the part of the $4,400 OBBBA CTC ($2,200 per child) left unused. Federal tax before credits is $3,056.23. The 35% CDCC ($546) and the $200 saver's credit come off first, leaving $2,310.23 for the CTC to offset. Most models fell into one or more traps: zeroing the EITC, using the old $2,000 CTC, letting the CTC absorb the whole tax bill, using the old 20% CDCC rate or skipping the saver's credit, or wrongly subtracting the $6,389 employer insurance premium from AGI." us,scenario_119,free_school_meals_eligible,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_119,head_chip_eligible,2,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_119,head_medicaid_eligible,2,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. @@ -933,10 +934,10 @@ us,scenario_119,reduced_price_school_meals_eligible,7,llm_error,taxable_income_o us,scenario_119,self_employment_tax,2,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_119,snap,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_119,ssi,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. -us,scenario_119,state_income_tax_before_refundable_credits,49,llm_error,state_local_rule,False,,"The reference result comes from three Virginia-specific steps. Taxable income is $39,468.54: federal AGI of $52,568.54, less the 2026 standard deduction of $8,750, $2,790 of personal exemptions at $930 each, and a $1,560 child and dependent care expense deduction. That income produces $2,011.94 of tax. Virginia's nonrefundable EITC, 20% of the $1,276.30 federal EITC ($255.26), then brings the amount to $1,756.68. Most models used the outdated $8,500 (or another wrong) standard deduction, left out the $1,560 care deduction or swapped it for a Virginia child care credit that doesn't exist, and skipped the nonrefundable 20% EITC or sized it from a federal EITC that ignored the phase-out. Several also subtracted the $6,389 of ESI premiums from wages and got an AGI of $46,180." +us,scenario_119,state_income_tax_before_refundable_credits,50,llm_error,state_local_rule,False,,"To get Virginia taxable income of $39,468.54 and tax of $2,011.94, you start from federal AGI of $52,568.54 and take three subtractions: the 2026 standard deduction of $8,750, three $930 exemptions ($2,790), and the $1,560 child and dependent care expense deduction. Virginia then allows a nonrefundable EITC equal to 20% of the federal EITC ($1,276.30 → $255.26), which brings the result to $1,756.68. Most models missed one or more of these steps. They left out the nonrefundable VA EITC, skipped the $1,560 care deduction or swapped it for a nonexistent VA care credit, used an old $8,000/$8,500 standard deduction, or cut AGI a second time by subtracting ESI premiums already excluded from wages." us,scenario_119,state_refundable_credits,18,llm_error,state_local_rule,False,,"Virginia's earned income credit is an either/or election. A filer takes the nonrefundable credit (20% of federal EITC) or the refundable credit, never both, and PolicyEngine counts the refundable version only when it beats the nonrefundable credit the filer can actually use. This head of household earns about $55,000, so Virginia tax liability is roughly $2,000 or more. That fully absorbs a nonrefundable credit worth a few hundred dollars, so the household takes the nonrefundable credit and va_refundable_credits is $0. Every model that answered added a refundable Virginia EITC on top of the regular credit, treating it as automatic and stackable instead of as the alternative to the nonrefundable credit." us,scenario_119,tanf,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. -us,scenario_120,federal_income_tax_before_refundable_credits,50,reference_engine_defect,taxable_income_or_deductions,False,,"The reference applies 2026 law as set by the OBBBA. AGI is $232,635: wages net of the $617.44 401(k), the $29 IRA deducted, and the $1,750 state refund left out. Itemized deductions total $35,717: charity of $19,001 after the new 0.5%-of-AGI floor, SALT of $13,908 (Connecticut income tax plus property tax, under the $40,400 cap), and mortgage interest of $2,808 (interest on $750k of the $1M of debt). That leaves $196,918 of taxable income, taxed at $39,858.42 under the 10/12/22/24% brackets with no personal exemption and no miscellaneous deductions. On top of that is a 3.8% NIIT on the full $4,300 of interest plus rental income ($163.40), with the farm rent loss not netted. The wrong answers fall into four groups: models that assumed the TCJA expired (pre-TCJA rates and exemptions), models that used the old $10k SALT cap or left out Connecticut income tax, models that skipped the charitable floor or the mortgage limit, and models that omitted the NIIT or netted the farm loss into its base. Developer adjudication (2026-09-22): the judge (claude-opus-5-5) returned llm_error; adjudicated reference_engine_defect (taxable_income_or_deductions). The frozen reference is 40,021.82; the corrected value is 40,028.32. PolicyEngine deducts traditional IRA contributions without the active-participant phase-out. Reference is an engine defect; output excluded from scoring (26 U.S.C. 219(g); IRS Notice 2025-67 (2026 ranges))." +us,scenario_120,federal_income_tax_before_refundable_credits,51,reference_engine_defect,taxable_income_or_deductions,False,,"The reference applies 2026 law after OBBBA. The TCJA brackets are permanent, with the 24% bracket running from $105,700 to $201,775. There is no personal exemption, and miscellaneous itemized deductions stay disallowed. The frozen computation used AGI of $232,635, including a $29 IRA deduction and excluding the $1,750 state tax refund. It used itemized deductions of $35,717 (charity $19,001, SALT $13,908 and mortgage interest $2,808), taxable income of $196,918, regular tax of $39,858 and NIIT of $163.40. The policyengine-us 2.60.0 engine includes the refund and applies the IRA phase-out, yielding $40,423.18. The output remains excluded because NIIT inclusion and state income tax paid are unstated. Developer adjudication (2026-09-22): the judge (claude-opus-5-5) returned llm_error; adjudicated reference_engine_defect (taxable_income_or_deductions). The frozen reference is 40,021.82; the corrected value is 40,028.32. The frozen engine deducted traditional IRA contributions without the active-participant phase-out. Reference is an engine defect; output excluded from scoring (26 U.S.C. 219(g); IRS Notice 2025-67 (2026 ranges))." us,scenario_120,federal_refundable_credits,2,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_120,free_school_meals_eligible,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_120,head_chip_eligible,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. @@ -949,7 +950,7 @@ us,scenario_120,reduced_price_school_meals_eligible,1,parse_contract_failure,mis us,scenario_120,self_employment_tax,2,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_120,snap,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_120,ssi,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. -us,scenario_120,state_income_tax_before_refundable_credits,50,llm_error,state_local_rule,False,,"Connecticut starts from federal AGI of $234,414.20 and makes two subtractions. The first is the Social Security adjustment for high-income filers: federally taxable benefits ($35,615) minus 25% of gross benefits ($10,475), which is $25,140. The second is the $1,750.24 state tax refund. That leaves CT AGI and taxable income of $207,523.97, with the personal exemption fully phased out. The 2024+ rate schedule (2%/4.5%/5.5%/6%/6.5%) gives $11,239.06, and three add-backs bring the total to $11,919.06: the $250 phase-out add-back, the $250 low-tax recapture and the $180 middle-tax recapture. Most models went wrong on the Social Security subtraction (taking none, all of it, or the wrong 75%/25% formula), left out the refund subtraction, used the pre-2024 3%/5% rates, or dropped some or all of the $680 in add-backs." +us,scenario_120,state_income_tax_before_refundable_credits,51,llm_error,state_local_rule,False,,"Most models went wrong on Connecticut's Social Security subtraction. For a single filer with AGI over $75,000, the subtraction equals federally taxable benefits minus 25% of total benefits ($35,615 − $10,475 = $25,140). Subtracting that and the $1,750 state refund from federal AGI of $234,414 gives CT AGI and taxable income of $207,524, because the personal exemption, personal credit, pension exemption and property-tax credit are all fully phased out at this income. The 2024+ brackets (2%/4.5%/5.5%/6%/6.5%) give $11,239.06 of graduated tax, and adding the $250 2% bracket phase-out add-back plus $430 of recapture ($250 low-tax + $180 middle-tax) gives $11,919.06. The wrong answers mostly fell into one of four groups: they denied the SS subtraction entirely, subtracted all taxable SS, used the pre-2024 3%/5% rates, or left out some or all of the $680 in add-backs." us,scenario_120,state_refundable_credits,2,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_120,tanf,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_121,federal_income_tax_before_refundable_credits,4,prompt_ambiguity,taxable_income_or_deductions,False,,"Two facts drive the $0: PolicyEngine's `disability_benefits` input is a non-taxable income source excluded from AGI, so AGI is wages only ($25,665), and the household's medical costs ($2,200 non-Medicare-Part-B premiums + $30,000 other medical + $400 over-the-counter = $32,600) generate an itemized medical expense deduction of $32,600 − 7.5% × $25,665 ($1,925) = $30,675. That itemized total exceeds AGI, so taxable income floors at $0 and there is no tax to reduce with nonrefundable credits. Every wrong model either taxed the disability benefits, ignored the medical itemized deduction, or both, leaving a positive 10%/12%-bracket residue. Developer adjudication (2026-09-22): the judge (claude-opus-5) returned llm_error; adjudicated prompt_ambiguity (taxable_income_or_deductions). The frozen reference is 0.00; the alternative is 875.34. The prompt lists disability benefits from employment without saying who paid for the coverage. Benefits from employer-paid coverage are included in gross income (26 U.S.C. 105(a)); benefits from coverage the employee paid for with after-tax money are excluded (26 U.S.C. 104(a)(3)). The reference excludes them; the alternative value includes them. Reference depends on an unlisted input; output excluded from scoring (who paid for the coverage behind listed employment disability benefits, which decides whether they are taxable)." @@ -959,25 +960,25 @@ us,scenario_121,head_medicare_eligible,17,llm_error,age_disability,False,,"Polic us,scenario_121,local_income_tax,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_121,payroll_tax,7,llm_error,payroll_tax_base,False,,"The listed employer-sponsored insurance premium is not specified as a pre-tax payroll deduction, so it does not reduce FICA wages under the prompt’s rule that unlisted statuses are false. Applying 6.2% Social Security and 1.45% Medicare to the full $25,665 of wages yields $1,591.23 and $372.14, totaling $1,963.37." us,scenario_121,reduced_price_school_meals_eligible,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. -us,scenario_121,snap,33,llm_error,age_disability,False,,"For SNAP, a household skips the gross income test only if it has a member who is elderly or disabled under the USDA definition (7 CFR 271.2). That definition depends on receiving a qualifying disability program, such as SSI, Social Security disability, or a governmental disability retirement or annuity. A generic is_disabled flag combined with non-SSA 'disability benefits' does not meet it. This head receives no SSI or Social Security disability, so the gross income test applies. Gross income is $39,909/yr (≈$3,326/mo), far above SC's BBCE 130% FPL limit for one person (≈$1,700/mo), so the household is ineligible and SNAP = $0. The excess medical deduction is never reached. Every model assumed the disability exemption applied, let large medical costs zero out net income, and paid out close to the maximum allotment." +us,scenario_121,snap,34,llm_error,age_disability,False,,"The question is whether this household counts as an elderly/disabled SNAP household. PolicyEngine follows the USDA definition, which requires receipt of a qualifying disability program such as SSI or SSDI. A generic `is_disabled` flag plus generic ""disability benefits"" income does not meet it. So the gross income test applies, and the head's $39,909 gross income ($3,326/month from wages, disability benefits and child support) fails it. The household's gross income also exceeds SC's broad-based categorical eligibility (BBCE) ceiling of 130% of the applicable poverty guideline, so SNAP is $0. Every substantive model treated the head as SNAP-disabled and skipped the gross test. Most also took the uncapped excess medical deduction, which is only available to elderly/disabled households, and so reached roughly the maximum allotment." us,scenario_121,ssi,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_121,state_income_tax_before_refundable_credits,8,prompt_ambiguity,taxable_income_or_deductions,False,,"South Carolina's tax base starts from federal taxable income, and this filer's deductible medical outlays total $32,600 ($30,000 other medical expenses + $2,200 health insurance premiums excluding Medicare Part B + $400 over-the-counter health expenses). Netted against the 7.5%-of-AGI floor (at most $2,903 on the largest possible AGI of $38,709), that leaves roughly $30,000 of itemized medical deduction — nearly double the $16,100 single standard deduction — which wipes out federal taxable income, and SC's subtraction for the disabled filer's disability income removes anything left, so SC taxable income never reaches the top of the zero-rate bracket and the tax is $0. Every wrong model defaulted to the standard deduction and treated the $30,000 medical line as an irrelevant household fact; several compounded that with invented SC rate schedules and a nonexistent personal exemption. The gap between $0 and every submitted number is entirely the unclaimed itemized medical expense deduction — no bracket or rate correction closes it. Developer adjudication (2026-09-22): the judge (claude-opus-5) returned llm_error; adjudicated prompt_ambiguity (taxable_income_or_deductions). The frozen reference is 0.00; the alternative is 212.23. The prompt lists disability benefits from employment without saying who paid for the coverage. Benefits from employer-paid coverage are included in gross income (26 U.S.C. 105(a)); benefits from coverage the employee paid for with after-tax money are excluded (26 U.S.C. 104(a)(3)). The reference excludes them; the alternative value includes them. Reference depends on an unlisted input; output excluded from scoring (who paid for the coverage behind listed employment disability benefits, which decides whether they are taxable)." -us,scenario_122,federal_income_tax_before_refundable_credits,43,llm_error,taxable_income_or_deductions,False,,"The 2026 return falls under OBBBA rules, which made the TCJA structure permanent. AGI is $70,646.18 ($27,200 taxable Social Security under the 85% cap, plus $43,446 of other income after the $1,519 capital loss). Total deductions are $27,200: the $16,100 single standard deduction, $2,050 each for age and blindness, the $6,000 senior deduction (MAGI is under $75,000), and the $1,000 charitable deduction for non-itemizers. Taxable income is $43,446.18; the $1,824 of qualified dividends falls in the 0% band, and the remaining $41,622.18 at 10%/12% gives $4,746.66. Most wrong answers came from one of three errors: assuming TCJA sunset (personal exemption, pre-TCJA brackets, miscellaneous itemized deductions), leaving out the $6,000 senior deduction, or leaving out the $1,000 non-itemizer charitable deduction." +us,scenario_122,federal_income_tax_before_refundable_credits,44,llm_error,taxable_income_or_deductions,False,,"AGI is $70,646, which includes 85% of Social Security ($27,200). Because the OBBBA keeps the TCJA structure in place for 2026, total deductions are $27,200: the $16,100 standard deduction, plus 2 × $2,050 for being 65+ and blind, plus the $6,000 senior deduction (MAGI is under $75,000), plus the new $1,000 charitable deduction for people who don't itemize. Taxable income is $43,446.18. The $1,824 of qualified dividends is taxed at 0%, and the remaining $41,622.18 is taxed at 10% up to $12,400 and 12% after that, for a total of $4,746.66. The wrong answers fall into four groups: models that left out the $1,000 charitable deduction (about $120 too high), models that left out the $6,000 senior deduction, models that used the old TCJA-expiration rules (personal exemption, 15% bracket, miscellaneous itemized deductions), and models that made unsupported jumps to $0 or to unrelated figures." us,scenario_122,federal_refundable_credits,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_122,head_medicaid_eligible,2,llm_error,categorical_eligibility,False,,"Age, blindness, and disability do not by themselves establish Medicaid eligibility under Minnesota’s aged, blind, or disabled pathways. The head qualified through no Medicaid category, received no SSI, and had MAGI equal to 4.85 times FPL, so the eligibility result is No." us,scenario_122,payroll_tax,2,llm_error,payroll_tax_base,False,,"Employee payroll tax applies to wage and salary earnings, not Social Security benefits, IRA distributions, pensions, dividends, interest, or capital gains. Because the prompt lists no wages and requires unlisted numeric inputs to be zero, the employee payroll-tax base is zero and payroll tax is $0." us,scenario_122,self_employment_tax,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. -us,scenario_122,state_income_tax_before_refundable_credits,50,llm_error,state_local_rule,False,,"Minnesota taxable income starts from federal AGI of $70,646.18 and takes three reductions. First, the full $27,200 of federally taxable Social Security is subtracted, because AGI is under Minnesota's phaseout threshold. Second, the $19,300 standard deduction applies, including the age-65 and blind additions. Third, the separate non-itemizer charitable subtraction of $4,977.18 applies. That leaves $19,169, all taxed at the 5.35% first-bracket rate, for $1,025.54. There is no personal exemption for the filer, no private pension/IRA exclusion, no add-back of tax-exempt interest, and no nonrefundable credit. Models split into three groups: those that skipped or only partly applied the Social Security subtraction, which pushed income into the 6.8% bracket; those that dropped the non-itemizer charitable subtraction (about $1,300–$1,400 of tax); and those that invented senior exemptions or credits to reach $0." -us,scenario_122,state_refundable_credits,8,llm_error,credit_phaseout,False,,"The only Minnesota refundable credit this childless retiree with no earnings could claim is the renter's credit. The Working Family Credit and Child Tax Credit don't apply. Household income is about $77,460: federal AGI plus nontaxable Social Security and tax-exempt interest. That is above the top of PolicyEngine's 2026 renter's credit income schedule, where the credit is fully phased out, so mn_refundable_credits and the total state refundable credits both come to $0. Every model that answered treated the household as still inside the schedule. They took 17% of the $28,235 rent and refunded part of it without checking the income ceiling." +us,scenario_122,state_income_tax_before_refundable_credits,51,llm_error,state_local_rule,False,,"Minnesota tax starts from federal AGI of $70,646. It then subtracts the full $27,200 of federally taxable Social Security, because AGI is well below the phase-out threshold. Next comes the 2026 standard deduction of $19,300, which includes two aged/blind add-ons and exceeds the available itemized deductions. Finally, the non-itemizer charitable subtraction is $4,977, which is 50% of contributions over $500 after the 2026 0.5%-of-AGI floor. That leaves $19,169 taxed entirely at 5.35%, or $1,025.54. Minnesota's pension subtraction applies only to public pension income, so it does not reach this filer's private pension or IRA income, no personal exemption for the filer, and no elderly subtraction at this income. Most models went wrong in one of three ways: they skipped or only partly applied the Social Security subtraction (answers near $2,400–$3,200), left out the non-itemizer charitable subtraction (answers near $1,250–$1,400), or invented exclusions or credits that brought the tax to $0." +us,scenario_122,state_refundable_credits,9,llm_error,credit_phaseout,False,,"Eight models awarded Minnesota's renter's credit, and kimi-k2.6 returned no value. The engine uses federal AGI and a $5,300 age-based subtraction for this filer, giving renter's-credit household income of $65,346, below the 2026 schedule ceiling of $79,330. The credit also requires a qualifying Certificate of Rent Paid (CRP), an input the prompt does not list and the engine defaults to false, so mn_refundable_credits is $0; with a qualifying CRP the engine pays $1,921. The household also has no earned income for the Working Family Credit and no children for the MN Child Tax Credit. The eight models computed a credit from rent and household income, and none addressed the CRP requirement. The prompt tells models to treat an unlisted boolean as false, which gives the engine's reading." us,scenario_123,child1_chip_eligible,4,llm_error,thresholds_rates,False,,"Child 1 is 16, so the CHIP age rule (under 19) is met. What decides the case is the income test. The child has to file a return on $45,000 of wages, so that income counts in household MAGI. With the parents' income, household MAGI is about $145,002, which is over 500% FPL for a family of three. That is far above Pennsylvania's CHIP income ceiling (314% FPL), and PolicyEngine's is_chip_eligible applies that ceiling and does not treat the unsubsidized full-cost CHIP buy-in as eligibility. Every model that answered 'Yes' skipped the income ceiling: either it assumed PA's full-cost CHIP makes any income eligible, or it looked only at the child's age." us,scenario_123,child1_early_head_start_eligible,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_123,child1_head_start_eligible,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_123,child1_medicaid_eligible,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_123,child1_medicare_eligible,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_123,child1_wic_eligible,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. -us,scenario_123,federal_income_tax_before_refundable_credits,49,prompt_ambiguity,household_unit_or_filing_status,False,,"The joint return's AGI is only the head's $100,000 wages plus $2 of interest, or $100,002. The dependent 16-year-old's $45,000 wages are not added to the parents' AGI, and this tax-unit output has no separate return for the child. Two deductions apply under 2026 OBBBA law: the $32,200 MFJ standard deduction and the new $2,000 non-itemizer cash charitable deduction. That leaves taxable income of $65,802, which produces $7,400.24 of tax at the 10%/12% brackets, less the full $2,200 nonrefundable CTC, for $5,200.24. There is no overtime deduction because the head is not paid hourly, and TCJA rates are permanent, so personal exemptions and the $1,000 CTC do not return. Most models either put the child's wages into the household's tax (on the joint return or a separate return), dropped the $2,000 non-itemizer deduction, or applied pre-TCJA sunset rules. Developer adjudication (2026-10-06): the judge (claude-opus-5-5) returned llm_error; adjudicated prompt_ambiguity (household_unit_or_filing_status). The frozen reference is 5,200.24; the alternative is 8,420.24. A dependent with $45,000 of wages must file their own federal and state return, and the engine computes only the head and spouse's return. The output definitions name no return, tax unit or household, the prompt shows one tax unit and asks for quantities 'for this household', and careful readers split both ways (reference_audit/2026-10-05-reference-adversary/verification/independent/pa_123.md, verification/definition_conformance.md). Excluded under decision d1022 until decision d1029 settles the scope for version 2. Reference depends on an unlisted input; output excluded from scoring (whether the income tax outputs cover only the head and spouse's return or every return the household's members must file; the definitions name no return, and a dependent here must file their own)." +us,scenario_123,federal_income_tax_before_refundable_credits,50,prompt_ambiguity,household_unit_or_filing_status,False,,"The frozen reference covers only the parents' joint tax unit. The requested output is excluded from scoring because the prompt leaves return scope unspecified. AGI is $100,002 because the dependent child's $45,000 of wages is not on the parents' return and no separate tax on the child is added. Under 2026 OBBBA law, deductions are the $32,200 MFJ standard deduction plus the new $2,000 non-itemizer cash charitable deduction, which leaves $65,802 of taxable income. Tax is $7,400.24, and subtracting the $2,200 nonrefundable CTC gives $5,200.24. The overtime deduction reads the explicit FLSA overtime-premium input, which is $0 when unlisted. Most models differed from the frozen reference in one of four ways: they put the child's wages on the joint return, added the child's own separate tax, used pre-TCJA sunset rules, or left out the $2,000 charitable deduction. Developer adjudication (2026-10-06): the judge (claude-opus-5-5) returned llm_error; adjudicated prompt_ambiguity (household_unit_or_filing_status). The frozen reference is 5,200.24; the alternative is 8,420.24. A dependent with $45,000 of wages must file their own federal and state return, and the engine computes only the head and spouse's return. The output definitions name no return, tax unit or household, the prompt shows one tax unit and asks for quantities 'for this household', and careful readers split both ways (reference_audit/2026-10-05-reference-adversary/verification/independent/pa_123.md, verification/definition_conformance.md). Excluded under decision d1022 until decision d1029 settles the scope for version 2. Reference depends on an unlisted input; output excluded from scoring (whether the income tax outputs cover only the head and spouse's return or every return the household's members must file; the definitions name no return, and a dependent here must file their own)." us,scenario_123,federal_refundable_credits,7,llm_error,credit_phaseout,False,,"The Child Tax Credit is a nonrefundable credit first; the additional child tax credit is only the residual the taxpayer cannot use against liability, further capped at $1,700 per child in 2026 and at 15% of earnings above $2,500. This household's $145,002 of income less the 2026 MFJ standard deduction leaves roughly $112,800 of taxable income and about $14,000 of federal income tax before refundable credits, which absorbs the entire CTC for the 16-year-old, and the one-child EITC is long gone at joint income above $57,000 — so total federal refundable credits are $0. Every wrong model stopped at the earned-income phase-in and the $400,000 MAGI phase-out and paid out a per-child refundable cap ($1,500, $1,600, $1,700, $2,000, or $2,400) as if the ACTC were a standalone entitlement. One model additionally fabricated a $205 EITC at an income level far past its phase-out." -us,scenario_123,free_school_meals_eligible,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. +us,scenario_123,free_school_meals_eligible,51,llm_error,state_local_rule,False,,"Income of $145,002 is 5.31 times the $27,320 FPG for three, so both meals land in the federal PAID tier and the 130%/185% income tests never qualify this household. The trap is Pennsylvania's universal free breakfast (Act 33 of 2023, 24 P.S. § 13-1337.1(c.2)). It makes breakfast free for the 16-year-old K-12 student at any income, worth $2.06/day ($2.90 subsidy minus $0.84 paid rate) × 180 days = $370.80. Positive free-meal support yields 1. Every model that answered stopped at the federal NSLP income test and never applied the state's universal breakfast." us,scenario_123,head_chip_eligible,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_123,head_medicaid_eligible,2,llm_error,categorical_eligibility,False,,"Pennsylvania Medicaid eligibility requires both an applicable categorical pathway and satisfaction of that pathway's financial test. The 39-year-old head has no qualifying Medicaid category, and household MAGI is 5.31 times FPL, so the head fails both the categorical and income requirements." us,scenario_123,head_medicare_eligible,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. @@ -989,6 +990,6 @@ us,scenario_123,spouse_chip_eligible,1,parse_contract_failure,missing_output,Fal us,scenario_123,spouse_medicaid_eligible,2,llm_error,categorical_eligibility,False,,"Pennsylvania Medicaid eligibility requires qualification through a specific categorical pathway and its applicable income test. The 39-year-old spouse has no qualifying category and MAGI of 5.31 times FPL, so the spouse fails every available pathway and is not eligible." us,scenario_123,spouse_medicare_eligible,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_123,spouse_wic_eligible,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. -us,scenario_123,state_income_tax_before_refundable_credits,49,prompt_ambiguity,household_unit_or_filing_status,False,,"The prompt puts everyone in one tax unit. The 16-year-old is a dependent in that unit, and a dependent's own wages do not go on the parents' Pennsylvania return. The unit's PA taxable income is therefore the head's $100,000 in wages plus $2 of interest, or $100,002. At the flat 3.07% rate that gives $3,070.06, and no tax forgiveness applies. Almost every model either added the child's $45,000 to the parents' income or added a separate $1,381.50 return for the child, which the single-tax-unit setup does not include, and landed at about $4,451.56. A few also invented deductions that PA does not allow, used the wrong rate, or made arithmetic slips. Developer adjudication (2026-10-06): the judge (claude-opus-5-5) returned llm_error; adjudicated prompt_ambiguity (household_unit_or_filing_status). The frozen reference is 3,070.06; the alternative is 4,451.56. A dependent with $45,000 of wages must file their own federal and state return, and the engine computes only the head and spouse's return. The output definitions name no return, tax unit or household, the prompt shows one tax unit and asks for quantities 'for this household', and careful readers split both ways (reference_audit/2026-10-05-reference-adversary/verification/independent/pa_123.md, verification/definition_conformance.md). Excluded under decision d1022 until decision d1029 settles the scope for version 2. Reference depends on an unlisted input; output excluded from scoring (whether the income tax outputs cover only the head and spouse's return or every return the household's members must file; the definitions name no return, and a dependent here must file their own)." +us,scenario_123,state_income_tax_before_refundable_credits,50,prompt_ambiguity,household_unit_or_filing_status,False,,"The prompt puts everyone in one tax unit: Head and Spouse file jointly, and the 16-year-old is their dependent. The dependent's $45,000 of wages is not part of the unit's income (irs_gross_income = $100,002), so PA's flat 3.07% applies only to $100,000 of wages plus $2 of interest, which gives $3,070.06. PA has no standard deduction, itemized deductions or forgiveness that changes this. Almost every model either added the child's $45,000 to the base or added a separate $1,381.50 child return, which produces roughly $4,451.56. A few others applied deductions that PA does not allow. Developer adjudication (2026-10-06): the judge (claude-opus-5-5) returned llm_error; adjudicated prompt_ambiguity (household_unit_or_filing_status). The frozen reference is 3,070.06; the alternative is 4,451.56. A dependent with $45,000 of wages must file their own federal and state return, and the engine computes only the head and spouse's return. The output definitions name no return, tax unit or household, the prompt shows one tax unit and asks for quantities 'for this household', and careful readers split both ways (reference_audit/2026-10-05-reference-adversary/verification/independent/pa_123.md, verification/definition_conformance.md). Excluded under decision d1022 until decision d1029 settles the scope for version 2. Reference depends on an unlisted input; output excluded from scoring (whether the income tax outputs cover only the head and spouse's return or every return the household's members must file; the definitions name no return, and a dependent here must file their own)." us,scenario_123,state_refundable_credits,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. us,scenario_123,tanf,1,parse_contract_failure,missing_output,False,,All wrong responses were missing or unparseable predictions. diff --git a/annotations/us_full_run_20260612_policyengine_4_16_1_populace/us_case_reference_explanations.csv b/annotations/us_full_run_20260612_policyengine_4_16_1_populace/us_case_reference_explanations.csv index 610e244d..1826cfcf 100644 --- a/annotations/us_full_run_20260612_policyengine_4_16_1_populace/us_case_reference_explanations.csv +++ b/annotations/us_full_run_20260612_policyengine_4_16_1_populace/us_case_reference_explanations.csv @@ -682,7 +682,7 @@ us,scenario_028,reduced_price_school_meals_eligible,0.0,19,"PolicyEngine determi us,scenario_068,self_employment_tax,0.0,1,"PolicyEngine calculated a self-employment tax of $0 for this Maryland household because the household has no self-employment income. Self-employment tax is only assessed on net earnings from self-employment activities, and since this benchmark household's income of approximately $34,084 is derived from wage and salary sources rather than self-employment, there is no self-employment income base upon which to calculate the 15.3% self-employment tax rate (which covers Social Security and Medicare taxes for self-employed individuals). Therefore, PolicyEngine correctly determined that no self-employment tax liability applies to this household.", us,scenario_086,federal_refundable_credits,0.0,6,"PolicyEngine calculated federal refundable credits of $0 for this Georgia head-of-household filer with one child and approximately $74,824 in household income. The calculation evaluated five potential refundable credit components: the Earned Income Tax Credit (EITC), the refundable American Opportunity Credit, the refundable Child Tax Credit (CTC), the Recovery Rebate Credit, and the refundable payroll tax credit. Each of these components returned $0, resulting in a total refundable credits value of $0. This outcome reflects that the household's income level and filing status did not qualify for any of the refundable credits available under 2026 tax law.", us,scenario_048,federal_refundable_credits,0.0,6,"For this single adult in Ohio with approximately $34,626 in household income and no children, PolicyEngine calculated federal refundable credits of $0. The calculation evaluated five potential refundable credit components: the Earned Income Tax Credit (EITC), the refundable American Opportunity Credit, the refundable Child Tax Credit (CTC), the Recovery Rebate Credit, and the refundable payroll tax credit. Each of these components evaluated to $0 for this household. The EITC yielded no credit because the household's income and filing status did not qualify for this benefit, the refundable American Opportunity Credit was $0 as there were no qualifying education expenses or students, the refundable CTC was $0 due to the absence of dependent children, and the other refundable credits similarly did not apply to this taxpayer's circumstances.", -us,scenario_028,free_school_meals_eligible,0.0,14,"PolicyEngine determined that this Pennsylvania household is not eligible for free school meals (value: 0), though it does qualify for reduced-price meals. The household's countable income of $60,010 (comprising $60,000 in employment income and $10 in interest income) was compared against the federal poverty guideline of $33,000 for the household's size, yielding a ratio of 1.82 times the poverty line. This income level places the household in the reduced-price tier rather than the free meals tier, as the household exceeds the income threshold for free eligibility but falls within the range for reduced-price meals. Since the household does not receive categorical assistance through SNAP or TANF and Pennsylvania does not have universal free school meals, the household does not qualify for free meals despite having three children in K-12 schools.", +us,scenario_028,free_school_meals_eligible,1.0,29,"PolicyEngine determined that this Pennsylvania household of four receives free school meal support in 2026, so the value is 1. School meals count the household's income of $61,277: $60,000 of wages, $10 of interest and $1,267 of child support received. That is 1.86 times the $33,000 poverty guideline for a household of four, above the 185% limit for reduced-price meals, so on income alone both meals are in the paid tier. Pennsylvania provides a free breakfast to students at participating schools regardless of household income, reimbursed to the extent funds are available (Act 33 of 2023, 24 P.S. § 13-1337.1(c.2)), and PolicyEngine assumes the children attend such a school, so breakfast is in the free tier for the household's three K-12 children while lunch stays paid. PolicyEngine values that breakfast at $1,112.40 for the year: $2.06 a school day for each child (the $2.90 daily subsidy less the $0.84 paid-meal rate) over 180 school days. That free school meal support is positive, so the value is 1.", us,scenario_029,federal_income_tax_before_refundable_credits,0.0,10,"For this single adult in Oklahoma with approximately $312 in household income during tax year 2026, PolicyEngine calculated federal income tax before refundable credits as $0. The computation shows that while the household had $312 in taxable interest income, which contributed to an adjusted gross income of $312, this amount fell below the standard deduction threshold for a single filer, resulting in zero income tax before credits. Additionally, the household had no net investment income tax, recapture of investment credit, unreported payroll tax, qualified retirement penalties, or non-refundable credits to apply, all of which remained at $0. Therefore, the final income tax before refundable credits was $0.", us,scenario_048,payroll_tax,585.6839599609375,5,"For this single adult in Ohio with approximately $34,626 in household income, PolicyEngine calculated a total payroll tax of $585.68 for tax year 2026. This amount consists of two components: employee Social Security tax of $474.67 and employee Medicare tax of $111.01. The Social Security portion represents 6.2% of covered wages up to the annual wage base, while the Medicare portion represents 1.45% of all covered wages with no cap. Since this individual is identified as a tax unit head, they are subject to the standard employee payroll tax rates without any special exemptions or adjustments.", us,scenario_108,snap,288.0,484,"PolicyEngine computes an annual 2026 SNAP total of $288 for this one-person Wisconsin household, the sum of twelve monthly allotments of $24, January through December, with the household assumed to take up the benefit. It passes the gross income test, with monthly gross income of $2,581.83 and an elderly or disabled member, passes the asset test with $270 in assets, and is categorically eligible through Wisconsin's TANF non-cash rules. Its monthly net income is $2,036, giving an expected contribution of $611, which exceeds the $298 maximum allotment for one person in the contiguous US. The benefit therefore falls to the $24 minimum allotment in every month. The poverty guideline in the eligibility tests is $1,304.17 from January through September and $1,330 from October through December, which does not change the monthly amount.", @@ -744,7 +744,7 @@ us,scenario_108,reduced_price_school_meals_eligible,0.0,3,"PolicyEngine determin us,scenario_109,federal_income_tax_before_refundable_credits,0.0,55,"For this Florida joint-filing household with ~$30,000 in income and three children, PolicyEngine calculated federal income tax before refundable credits as $0. The household's adjusted gross income of $27,880.57 (after accounting for $2,119.43 in self-employment tax deduction) would normally generate a tax liability, but this was entirely eliminated by non-refundable credits totaling $2,792.91, primarily the non-refundable portion of the Child Tax Credit. The household qualifies for a full Child Tax Credit of $6,600 across three children ($2,200 each), of which $2,792.91 is treated as non-refundable and applied against income tax, while the remaining $3,807.09 is refundable and phases in based on earned income. Since the non-refundable credits ($2,792.91) exceeded the income tax before credits ($0), the tax liability before refundable credits remained at zero, with the refundable portion of credits available to generate a potential refund through the refundable_ctc mechanism.", us,scenario_068,head_medicare_eligible,0.0,1,"PolicyEngine determined that the head of household is not Medicare eligible (is_medicare_eligible = False) for the 2026 tax year. Medicare eligibility in the United States is primarily determined by age, with individuals becoming eligible at age 65, along with certain disability or end-stage renal disease criteria. Since this benchmark household is a single adult with a household income of approximately $34,084 and does not meet the age or medical criteria for Medicare enrollment, PolicyEngine correctly classified the household head as ineligible for Medicare benefits. This determination resulted in a reference value of 0.0, indicating no Medicare eligibility status applies to this household member.", us,scenario_029,tanf,0.0,1,"PolicyEngine calculated a TANF (Temporary Assistance for Needy Families) benefit of $0 for this Oklahoma household. The household consists of a single adult with no children and a monthly income of approximately $312. Since TANF is a program specifically designed to provide cash assistance to families with dependent children, this single adult without any qualifying dependents is ineligible for benefits under the program's eligibility requirements. Therefore, PolicyEngine correctly determined that no TANF payment applies to this household.", -us,scenario_123,free_school_meals_eligible,0.0,14,"PolicyEngine determined that this household is not eligible for free school meals, resulting in a value of 0.0. The household's countable income of $145,002 was compared against the federal poverty guideline threshold for school meal eligibility; with a school_meal_fpg_ratio of 5.31, the household's income substantially exceeds the 185% of federal poverty guideline limit required for reduced-price meals. Pennsylvania does not offer universal free school meals, and the household does not qualify for categorical eligibility through programs like SNAP or TANF. Consequently, the household is assigned to school_meal_tier 2 (paid meals), meaning they receive no subsidy and must pay the full price for school meals, despite the engine calculating a potential daily subsidy of $0.87 that would apply only to categorically eligible or income-qualified households.", +us,scenario_123,free_school_meals_eligible,1.0,28,"PolicyEngine determined that this Pennsylvania household of three receives free school meal support in 2026, so the value is 1. School meals count the household's income of $145,002: $145,000 of wages and $2 of interest. That is 5.31 times the $27,320 poverty guideline for a household of three, so on income alone both meals are in the paid tier. Pennsylvania provides a free breakfast to students at participating schools regardless of household income, reimbursed to the extent funds are available (Act 33 of 2023, 24 P.S. § 13-1337.1(c.2)), and PolicyEngine assumes the household's one K-12 student, the 16-year-old, attends such a school, so breakfast is in the free tier while lunch stays paid. PolicyEngine values that breakfast at $370.80 for the year: $2.06 a school day (the $2.90 daily subsidy less the $0.84 paid-meal rate) over 180 school days. That free school meal support is positive, so the value is 1.", us,scenario_086,child1_wic_eligible,0.0,1,"PolicyEngine determined that child1 is not WIC eligible (value: False) for this Georgia household in 2026. The WIC (Women, Infants, and Children) program eligibility is primarily determined by income thresholds, and this household's income of approximately $74,824 exceeds the federal income limit for WIC participation. For a head of household with one child, the WIC income threshold is set at 185% of the federal poverty line, which translates to a maximum household income well below the $74,824 reported for this benchmark family. As a result, PolicyEngine's computation returned False for the child's WIC eligibility status, indicating the household does not qualify for WIC benefits based on the income criterion.", us,scenario_123,reduced_price_school_meals_eligible,0.0,3,"PolicyEngine determined that this Pennsylvania household is not eligible for reduced-price school meals, resulting in a value of 0.0. The household's income of approximately $145,002 places it at 5.31 times the federal poverty guideline, well above the 185% federal poverty level threshold required for reduced-price meal eligibility. Since the household does not qualify for categorical eligibility through programs like SNAP or TANF, and Pennsylvania does not have a universal free school meals program, the household is assigned to the PAID school_meal_tier. Consequently, the school_meal_net_subsidy is 0, and the household must pay the full price for school meals.", us,scenario_009,reduced_price_school_meals_eligible,0.0,3,"PolicyEngine determined that this North Carolina household is not eligible for reduced-price school meals, resulting in a value of 0. The household's income is approximately $110,400, which translates to a school_meal_fpg_ratio of 5.10—meaning their income is 510% of the federal poverty guideline. Since this ratio far exceeds the 185% income threshold required for reduced-price meal eligibility, and the household does not qualify for categorical eligibility through programs like SNAP or TANF, they are classified in the school_meal_tier as PAID. Consequently, the school_meal_net_subsidy is 0, and the household must pay the full price for school meals.", @@ -907,7 +907,7 @@ us,scenario_031,local_income_tax,0.0,1,"PolicyEngine calculated a local income t us,scenario_109,child1_head_start_eligible,0.0,1,"PolicyEngine determined that child1 is not eligible for Head Start (is_head_start_eligible = False) based on the household's income level relative to the program's eligibility thresholds. Head Start eligibility in Florida is primarily determined by whether household income falls at or below 100% of the federal poverty line, or meets other categorical eligibility criteria. With a household income of approximately $30,000 for a family of five (2 adults and 3 children), this household's income-to-poverty ratio exceeded the standard eligibility threshold, resulting in ineligibility for the program. The computation returned False across all five household members, indicating that none of the children qualified for Head Start enrollment under the 2026 policy parameters.", us,scenario_051,state_refundable_credits,0.0,46,"PolicyEngine calculated state refundable credits of $0 for this Louisiana single adult with approximately $40,000 in household income in tax year 2026. The computation aggregates refundable tax credits across all 50 states and the District of Columbia, with each state-specific variable (al_refundable_credits, ar_refundable_credits, ca_refundable_credits, and so forth) evaluated individually. For this household, la_refundable_credits—the Louisiana-specific refundable credits variable—evaluated to $0, as the household did not qualify for any of Louisiana's refundable tax credit programs. Since all other state refundable credit variables also returned $0, the sum across all jurisdictions yielded a total state refundable credits value of $0.", us,scenario_089,payroll_tax,5039.91015625,5,"PolicyEngine calculated the household's payroll tax liability at $5,039.91 for tax year 2026 by summing the employee-side payroll taxes across both household members. The calculation breaks down into two components: employee social security tax of $4,084.63 and employee medicare tax of $955.28. These amounts were derived from the household's wages subject to payroll taxation, with the social security tax calculated at the standard 6.2% rate on earnings up to the annual wage base, and the medicare tax calculated at 1.45% on all wages. The computation identified one tax unit head in the household, with the second adult (non-head) contributing the full payroll tax amounts shown, reflecting their wage income of approximately $115,866 in the joint household.", -us,scenario_031,snap,0.0,25,"PolicyEngine calculated a SNAP (Supplemental Nutrition Assistance Program) benefit of $0 for this California household in 2026. The household, consisting of a single adult with approximately $23,853 in annual income, was determined to be ineligible for SNAP benefits based on income limits or other eligibility criteria. Although the model indicates that the household would take up SNAP benefits if eligible (takes_up_snap_if_eligible = True), the household's income level places it above the threshold for SNAP eligibility, resulting in a benefit amount of zero. The repeated computation trace showing consistent zero values across multiple calculation nodes confirms that no SNAP assistance was available to this household under 2026 policy rules.", +us,scenario_031,snap,288.0,581,"PolicyEngine calculated a SNAP benefit of $288 for this California household in 2026: the $24 monthly minimum allotment for each of the twelve months. The household is one 67-year-old, so the elderly-or-disabled rules apply. Its countable gross income is $1,987.79 a month ($9,445.47 of Social Security, $13,608.00 of private pension income and $800.00 of IRA distributions a year), within the limit of California's Modified Categorical Eligibility, 200% of the monthly poverty guideline for one person ($2,608.33 on the $1,304.17 guideline through September, $2,660 on the $1,330 guideline from October), and its $4,200 of bank assets pass the asset test. That makes the household categorically eligible for CalFresh, which waives the net income test, so its net income of $1,611 a month, above the guideline in every month, does not disqualify it. The benefit formula gives the $298 maximum allotment less 30% of net income ($484), which is below zero, so as an eligible one-person household it receives the $24 minimum allotment (7 U.S.C. 2017(a)) each month: $288 for the year.", us,scenario_109,child2_head_start_eligible,0.0,1,"PolicyEngine determined that child 2 is not eligible for Head Start (is_head_start_eligible = False) based on the household's income level relative to the program's eligibility thresholds. Head Start eligibility in Florida is primarily determined by whether household income falls at or below 100% of the federal poverty line, with some exceptions for children in foster care or receiving other assistance. With a household income of approximately $30,000 for a family of five, this household exceeds the income threshold required for Head Start eligibility. Consequently, PolicyEngine assigned a value of False to the is_head_start_eligible variable for child 2, resulting in the reference value of 0.0 (indicating ineligibility).", us,scenario_089,self_employment_tax,4286.24072265625,1,"PolicyEngine calculated a self-employment tax of $4,286.24 for this North Carolina joint household in tax year 2026. This amount was derived from one spouse's self-employment income, as indicated by the per-entity breakdown showing $0 for one spouse and $4,286.24 for the other. The self-employment tax is computed as 92.35% of net self-employment income multiplied by the combined employee and employer Social Security and Medicare tax rates (15.3%), which includes 12.4% for Social Security on earnings up to the annual cap and 2.9% for Medicare on all earnings. Given the household's total income of approximately $115,866, the self-employment income attributable to the earning spouse fell within the taxable range for both Social Security and Medicare components, resulting in the final tax liability of $4,286.24.", us,scenario_031,ssi,0.0,25,"PolicyEngine calculated an SSI benefit of $0.00 for this 67-year-old California resident in 2026. Although the household head meets SSI eligibility criteria (is_ssi_aged_blind_disabled=True) and demonstrates willingness to take up the benefit (takes_up_ssi_if_eligible=True), the resulting benefit amount is zero. This outcome reflects SSI's income-counting rules: with household income of approximately $23,853, the individual's countable income exceeds the federal benefit rate threshold, resulting in a complete phase-out of the SSI payment. The calculation properly treats SSI as an individual benefit, evaluating eligibility and income counting on a per-person basis rather than pooling resources across the household.", @@ -1797,7 +1797,7 @@ us,scenario_025,payroll_tax,4798.48486328125,5,"PolicyEngine calculated the spm_ us,scenario_079,head_chip_eligible,0.0,1,"PolicyEngine determined that the head of household is not eligible for CHIP (is_chip_eligible = False). This ineligibility stems from the fact that the person is already eligible for Medicaid under the SSI_RECIPIENT category. Since CHIP is designed to provide coverage for children who do not qualify for Medicaid, individuals who are already Medicaid-eligible are categorically ineligible for CHIP regardless of other factors. The household's income of approximately $7,560 is not the limiting factor in this determination.", us,scenario_099,child1_head_start_eligible,0.0,1,"PolicyEngine determined that neither child in this California household is eligible for Head Start in 2026, resulting in a value of False for both children. Head Start eligibility is primarily determined by federal income thresholds, which are typically set at or below 100% of the federal poverty line, with some programs allowing up to 130% of poverty. With a household income of approximately $159,676, this family's income substantially exceeds the eligibility threshold for a household of four, placing them well above the income cap required to qualify for the program. Consequently, PolicyEngine assigned an eligibility status of False to both child1 and child2, reflecting their ineligibility based on the household's income level.", us,scenario_060,federal_refundable_credits,0.0,6,"PolicyEngine calculated federal refundable credits of $0 for this benchmark household. The computation evaluated five potential refundable credit components: the Earned Income Tax Credit (EITC), the refundable American Opportunity Credit, the refundable Child Tax Credit (refundable_ctc), the recovery rebate credit, and the refundable payroll tax credit. Each of these components returned $0, resulting in a total refundable credits value of $0. For a single adult with no children and household income of approximately $62,775, this household does not qualify for the EITC (which phases out at lower income levels for single filers without qualifying children) and does not qualify for child-dependent credits or education credits that would generate refundable amounts.", -us,scenario_117,free_school_meals_eligible,0.0,15,"PolicyEngine determined that this Arkansas household is ineligible for free school meals, resulting in a value of 0.0. The household's countable income of $248,675 yields a school meal federal poverty guideline (FPG) ratio of 6.43, placing them in school_meal_tier 2 (paid meals), well above the 185% FPG threshold required for reduced-price eligibility. Since Arkansas does not offer universal free school meals and the household meets neither categorical eligibility requirements (such as SNAP or TANF participation) nor income-based thresholds, they must pay the full price for school meals. Although two of the three school-age children in the household are enrolled in K-12 schools, the income disqualification applies uniformly, resulting in zero subsidy eligibility.", +us,scenario_117,free_school_meals_eligible,1.0,26,"PolicyEngine determined that this Arkansas household of five receives free school meal support in 2026, so the value is 1. School meals count the household's $248,675 of wages, 6.43 times the $38,680 poverty guideline for a household of five, so on income alone both meals are in the paid tier. From the 2025-26 school year Arkansas gives each public school student who does not otherwise receive a free breakfast one breakfast a day at no cost, on request (Act 123 of 2025, A.C.A. § 6-18-722(f)), and PolicyEngine assumes the children take it, so breakfast is in the free tier for the household's two K-12 children while lunch stays paid. PolicyEngine values that breakfast at $741.60 for the year: $2.06 a school day for each child (the $2.90 daily subsidy less the $0.84 paid-meal rate) over 180 school days. That free school meal support is positive, so the value is 1.", us,scenario_002,head_medicare_eligible,1.0,1,"PolicyEngine determined that both adults in this Washington household are Medicare-eligible (is_medicare_eligible = [True, True]). Medicare eligibility in the United States is primarily determined by age, with individuals becoming eligible at age 65. Based on the household composition and PolicyEngine's calculation, both members of this joint-filing couple meet the age threshold for Medicare eligibility. This determination is independent of their household income of approximately $134,820 and their filing status, as Medicare eligibility is not means-tested. The resulting value of 1.0 (representing True for each adult) indicates that both household members qualify for Medicare benefits under standard federal eligibility rules for the 2026 tax year.", us,scenario_025,self_employment_tax,0.0,1,"PolicyEngine calculated a self-employment tax of $0 for this Ohio joint household in 2026 because neither spouse reported self-employment income. Self-employment tax is only assessed on net earnings from self-employment activities, and since this household's approximately $94,925 in total income derives from wages or other non-self-employment sources, there is no self-employment income base upon which to calculate the 15.3% self-employment tax rate (12.4% for Social Security and 2.9% for Medicare). With zero self-employment income for both entities in the household, the self-employment tax liability correctly evaluates to zero.", us,scenario_079,spouse_chip_eligible,0.0,1,"PolicyEngine determined that the spouse is not eligible for CHIP (is_chip_eligible = False) because the spouse qualifies for Medicaid under the SSI_RECIPIENT category. CHIP is a federal-state program designed to provide health coverage for children who do not qualify for Medicaid, making it inaccessible to individuals already eligible for Medicaid. Since the spouse meets the criteria for Medicaid eligibility, they are automatically ineligible for CHIP regardless of other factors such as household income of approximately $7,560. This determination reflects the program's structure, where Medicaid eligibility serves as a disqualifying factor for CHIP enrollment.", diff --git a/annotations/us_full_run_20260612_policyengine_4_16_1_populace/us_wording-amendments.json b/annotations/us_full_run_20260612_policyengine_4_16_1_populace/us_wording-amendments.json index 69920c7d..58dfc582 100644 --- a/annotations/us_full_run_20260612_policyengine_4_16_1_populace/us_wording-amendments.json +++ b/annotations/us_full_run_20260612_policyengine_4_16_1_populace/us_wording-amendments.json @@ -1,5 +1,5 @@ { - "note": "Wording-only amendments of published text for cases GPT-6.1 Sol re-opened (finish_gpt61sol.py load_amendments): each replaces its old text, found exactly once, with the new text. None changes a class, an exclusion or a score. Triage applies them; export binds this file; the freeze commits it beside the adjudication record. The last 462 (after the first 394) are for cases Muse Wonder re-opened (finish_musewonder.py load_amendments). Wording amendments to the cases the Muse Wonder release re-opened (dashboard-data-20261013). These cases' new Opus 5.5 verdicts replaced text earlier releases had corrected (us_wording-amendments.json, docs/release_20261006/annotation_rewrites.json and reference_audit/2026-10-05-medicaid-031-annotations/rewrites.json). A GPT-6.1 Sol reviewer read each of the 26 cases' new text against the record and proposed corrections; a second GPT-6.1 Sol reviewer checked each one adversarially, keeping 444, refining the wording of 20 and dropping 80; 2 more that would have rewritten the generated adjudication sentence, which restates the record, were left out. Each corrects a statement the record contradicts; none changes a score or a decision. The last 14 (after the first 856) are for the five cases release dashboard-data-20261013b re-judged (scripts/release_20261013b.py load_amendments). Each corrects a statement in a new verdict's text that the case's prompt or policyengine-us 2.41.0 contradicts. Two independent reviewers (Claude Opus 5.5 and GPT-6.1 Sol, neither part of the release) read all 26 new texts against each case's prompt and the engine, and a review of the release's pull request found three more of scenario_015's Medicaid texts that the household's calculation contradicts and a misstated EITC end point in scenario_014 (docs/release_20261013b/design.md). Each correction here was then checked against the engine's code and parameters, and for scenario_015's Medicaid pathway against a calculation of that household. None changes a class, a flag, an exclusion or a score.", + "note": "Wording-only amendments of published text for cases GPT-6.1 Sol re-opened (finish_gpt61sol.py load_amendments): each replaces its old text, found exactly once, with the new text. None changes a class, an exclusion or a score. Triage applies them; export binds this file; the freeze commits it beside the adjudication record. The last 462 (after the first 394) are for cases Muse Wonder re-opened (finish_musewonder.py load_amendments). Wording amendments to the cases the Muse Wonder release re-opened (dashboard-data-20261013). These cases' new Opus 5.5 verdicts replaced text earlier releases had corrected (us_wording-amendments.json, docs/release_20261006/annotation_rewrites.json and reference_audit/2026-10-05-medicaid-031-annotations/rewrites.json). A GPT-6.1 Sol reviewer read each of the 26 cases' new text against the record and proposed corrections; a second GPT-6.1 Sol reviewer checked each one adversarially, keeping 444, refining the wording of 20 and dropping 80; 2 more that would have rewritten the generated adjudication sentence, which restates the record, were left out. Each corrects a statement the record contradicts; none changes a score or a decision. The last 14 (after the first 856) are for the five cases release dashboard-data-20261013b re-judged (scripts/release_20261013b.py load_amendments). Each corrects a statement in a new verdict's text that the case's prompt or policyengine-us 2.41.0 contradicts. Two independent reviewers (Claude Opus 5.5 and GPT-6.1 Sol, neither part of the release) read all 26 new texts against each case's prompt and the engine, and a review of the release's pull request found three more of scenario_015's Medicaid texts that the household's calculation contradicts and a misstated EITC end point in scenario_014 (docs/release_20261013b/design.md). Each correction here was then checked against the engine's code and parameters, and for scenario_015's Medicaid pathway against a calculation of that household. None changes a class, a flag, an exclusion or a score. The last 1578 (after the first 870) are for cases a new model re-opened (finish_terra.py load_amendments). Each of this release's amendments corrects a statement in the published wording of a case the release re-judged that the record or the engine contradicts. For each of the 130 re-judged cases, one reviewer (GPT-6.1 Sol for 91 cases, Claude Opus 5.5 for 39) read the case's record and the policyengine-us 2.60.0 source and proposed corrections, and a second reviewer verified each proposal, keeping, fixing or dropping it; statements a verifier found missing went through further rounds of proposal and verification. That left 1,522 amendments in 117 cases. Each of those cases then had an independent audit by the model family that had not verified it, and 84 had audits by both GPT-6.1 Sol and Claude Opus 5.5. Auditors ruled 50 amendments wrong. Claude Opus 5.5 settled each against the record and the engine source: 47 took corrected text and 3 kept the verified amendment. GPT-6.1 Sol then checked every corrected text. Where it found an error, its correction replaced the settled text in 8 amendments, and in one the engine source supported the settled text. Claude Opus 5.5 appended 51 more in seven of those cases after the release's second review (2026-10-29), each answering one of its findings, and checked each against the record, the policyengine-us 2.60.0 source and, for scenario_122, the traces in reference_audit/2026-10-29-mn-renters-crp. They name the unlisted Certificate of Rent Paid input as the cause of scenario_122's $0 Minnesota refundable credits, attribute the refund's inclusion in scenario_120's AGI to the model, list scenario_005's three open questions, date scenario_064's counts and spell the policyengine-us package. After the release's third review (2026-10-29), Claude Opus 5.5 appended five more in three of those cases and checked each against the models' explanations: they say what scenario_122's eight models computed from and restore a clause claude-fable-5 wrote, count the models that took scenario_064's SSI reading and name the fourth that reduced the benefit, and put scenario_120's reasoning in the past tense.", "amendments": [ { "case_id": "us__scenario_008__state_refundable_credits", @@ -6902,6 +6902,12506 @@ "old": "phase-out end of about $26,000", "new": "phase-out end of about $26,820", "reason": "policyengine-us 2.41.0's 2026 childless EITC for joint filers has a $664 maximum (gov.irs.credits.eitc.max) and phases out at 7.65% (phase_out.rate) from $18,140 (phase_out.start $10,860 plus phase_out.joint_bonus $7,280), so it reaches $0 at $26,820. Computed for a married couple with no children: $62.71 at $26,000 of earnings, $0.06 at $26,819 and $0 at $26,820." + }, + { + "case_id": "us__scenario_000__federal_income_tax_before_refundable_credits", + "field": "case_annotation", + "old": "$18,542.70: provisional income of $50,520 gives $4,500 + 85% × $16,520", + "new": "$18,542.70", + "reason": "The printed expression equals $18,542.00 under variables/gov/irs/income/taxable_income/adjusted_gross_income/irs_gross_income/social_security/tax_unit_taxable_social_security.py and parameters/gov/irs/social_security/taxability/rate/additional/excess.yaml, whereas reference_explanation.csv records $18,542.70." + }, + { + "case_id": "us__scenario_000__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-haiku-5.5", + "old": "$31,894 of pension/IRA/interest", + "new": "$31,894.41 of pension/IRA/interest", + "reason": "reference_explanation.csv gives $24,000 of pension income, $7,849.41 of retirement distributions and $45 of interest, totaling $31,894.41 and reconciling the stated AGI." + }, + { + "case_id": "us__scenario_000__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-5.6-luna", + "old": "$18,542.70 ($4,500 + 85% × $16,520)", + "new": "$18,542.70", + "reason": "The parenthesized expression equals $18,542.00 under variables/gov/irs/income/taxable_income/adjusted_gross_income/irs_gross_income/social_security/tax_unit_taxable_social_security.py and parameters/gov/irs/social_security/taxability/rate/additional/excess.yaml, whereas reference_explanation.csv records $18,542.70." + }, + { + "case_id": "us__scenario_005__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-fable-5", + "old": "Left out the 3.8% net investment income tax ($5,722 on $150,578 of NII), which this variable includes. Its own regular-tax build reached $100,206 before an unexplained bump to $100,819. It also deducted the full $46,308 of 401(k) deferrals instead of the $41,650 left after the $24,500 combined limit, skipped the $1,070 non-itemizer cash charitable deduction, and ended the 22% bracket at $211,100 instead of $211,400.", + "new": "Left out the $5,722 NIIT included in the frozen reference; the record leaves its inclusion in this output unresolved. Its own regular-tax build reached $100,206 before an unexplained bump to $100,819. Its $46,308 traditional 401(k) deduction differs from the frozen pro rata $41,650 allocation, whose treatment remains unresolved. It skipped the $1,070 non-itemizer cash charitable deduction and ended the 22% bracket at $211,100 instead of $211,400.", + "reason": "record/reference_exclusions.json, record/reference_outputs.csv.meta.json revisions[17–20] and prior_corrections.json leave NIIT inclusion and excess-deferral allocation unresolved." + }, + { + "case_id": "us__scenario_005__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-fable-5.1", + "old": "Got the structure right, but its taxable income was $504,054 instead of $503,494.75. It counted the $4,148 state tax refund as income, which PolicyEngine excludes. It deducted the full $46,308 of 401(k) deferrals instead of the $41,650 left after prorating each spouse's request to the $24,500 combined Roth+traditional limit, and it omitted the $1,070 non-itemizer cash charitable deduction. The extra $559 taxed at 32% is its $179 overstatement.", + "new": "Its $504,054 taxable income is $559 above the frozen reference's $503,494.75, accounting for a $179 tax difference at 32%. It omitted the $1,070 non-itemizer cash charitable deduction. Its refund inclusion and $46,308 traditional 401(k) deduction differ from the frozen refund exclusion and pro rata $41,650 allocation; those treatments remain unresolved. Both the model and the frozen reference deduct IRA contributions that the recorded correction disallows under 219(g).", + "reason": "record/reference_outputs.csv.meta.json revisions[17–20] and prior_corrections.json distinguish excluded frozen comparisons from grading, while parameters/gov/irs/gross_income/sources.yaml includes the refund and parameters/gov/irs/ald/ira/phase_out/start.yaml provides the current IRA phase-out." + }, + { + "case_id": "us__scenario_005__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-haiku-4.5", + "old": "The correct path is the $32,200 standard deduction plus $1,070 charitable, $503,495 of taxable income, and $89,096 ordinary tax + $11,688 qualified-dividend tax + $5,722 NIIT.", + "new": "The frozen reference uses the $32,200 standard deduction plus $1,070 charitable, $503,495 of taxable income, and $89,096 ordinary tax + $11,688 qualified-dividend tax + $5,722 NIIT. These figures include a defective $2,164 IRA deduction and remain excluded from scoring.", + "reason": "status.json, record/reference_exclusions.json and prior_corrections.json identify these as excluded frozen figures containing the defective IRA deduction." + }, + { + "case_id": "us__scenario_005__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-haiku-5.5", + "old": "even though the household has $503,495 of taxable income. The correct liability is $89,095.92 of ordinary-bracket tax + $11,688 of 15% qualified-dividend tax + $5,721.98 of NIIT.", + "new": "while the frozen reference reports $503,495 of taxable income and $89,095.92 of ordinary-bracket tax + $11,688 of qualified-dividend tax + $5,721.98 of NIIT. These figures include a defective IRA deduction and remain excluded from scoring.", + "reason": "status.json, record/reference_exclusions.json and prior_corrections.json identify these as excluded frozen figures containing the defective IRA deduction." + }, + { + "case_id": "us__scenario_005__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-opus-4.7", + "old": "It also deliberately left out the $5,722 NIIT ('NIIT not part of this line'), which PolicyEngine includes. It used outdated bracket thresholds (24% to ~$396,000), a $31,500 standard deduction, and counted the $4,148 refund.", + "new": "It also deliberately left out the $5,722 NIIT included in the frozen reference ('NIIT not part of this line'); inclusion in this output remains unresolved. It used outdated bracket thresholds (24% to ~$396,000) and a $31,500 standard deduction. Its inclusion of the $4,148 refund differs from the frozen calculation, but refund taxation remains unresolved.", + "reason": "record/reference_exclusions.json, record/reference_outputs.csv.meta.json revisions[17–20] and prior_corrections.json leave NIIT inclusion and refund taxation unresolved." + }, + { + "case_id": "us__scenario_005__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-opus-5", + "old": "PolicyEngine uses $536,764 AGI minus $33,270 of deductions, giving $503,495 of taxable income and $106,506 including NIIT.", + "new": "The frozen reference uses $536,764 AGI minus $33,270 of deductions, giving $503,495 of taxable income and $106,506 including NIIT. Its AGI includes a defective $2,164 IRA deduction, and the output remains excluded from scoring.", + "reason": "record/reference_outputs.csv.meta.json revisions[18–20] record a different current-engine value, while record/reference_exclusions.json and prior_corrections.json identify the frozen IRA deduction as defective." + }, + { + "case_id": "us__scenario_005__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-opus-5.5", + "old": "Got the structure right, but its taxable income was $504,054 instead of $503,494.75. It counted the $4,148 state tax refund as income, which PolicyEngine excludes. It deducted the full $46,308 of 401(k) deferrals instead of the $41,650 left after the $24,500 combined Roth+traditional limit, and it omitted the $1,070 OBBBA non-itemizer cash charitable deduction. The extra $559 at 32% is its $179 overstatement.", + "new": "Its $504,054 taxable income is $559 above the frozen reference's $503,494.75, accounting for a $179 tax difference at 32%. It omitted the $1,070 non-itemizer cash charitable deduction. Its refund inclusion and $46,308 traditional 401(k) deduction differ from the frozen refund exclusion and pro rata $41,650 allocation; those treatments remain unresolved. Both the model and the frozen reference deduct IRA contributions that the recorded correction disallows under 219(g).", + "reason": "record/reference_outputs.csv.meta.json revisions[17–20] and prior_corrections.json distinguish excluded frozen comparisons from grading, while parameters/gov/irs/gross_income/sources.yaml includes the refund and parameters/gov/irs/ald/ira/phase_out/start.yaml provides the current IRA phase-out." + }, + { + "case_id": "us__scenario_005__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-sonnet-5.5", + "old": "OBBBA's 0.5%-of-AGI floor (~$2,684) wipes out the $2,574 of itemized gifts. That leaves itemizing below PolicyEngine's $33,270 ($32,200 standard deduction + $1,070 non-itemizer cash charitable deduction). It also counted the $4,148 refund, deducted the full $46,308 of 401(k) deferrals instead of $41,650, and took no IRA deduction, which leaves taxable income about $450 too high.", + "new": "OBBBA's 0.5%-of-AGI floor wipes out the $2,574 of itemized gifts. That leaves itemizing below PolicyEngine's $33,270 ($32,200 standard deduction + $1,070 non-itemizer cash charitable deduction). Its refund inclusion and $46,308 traditional 401(k) deduction differ from the frozen refund exclusion and pro rata $41,650 allocation; those treatments remain unresolved. Omitting the IRA deduction agrees with the recorded correction under 219(g). Its taxable income is about $450 above the excluded frozen figure.", + "reason": "record/reference_outputs.csv.meta.json revisions[17–20] and prior_corrections.json require these qualifications, and parameters/gov/irs/deductions/itemized/charity/floor/amount.yaml applies 0.005 to AGI rather than fixing the floor at the frozen calculation's $2,684." + }, + { + "case_id": "us__scenario_005__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "deepseek-v4-flash-0731", + "old": "Together with the $4,148 refund and the full $46,308 of 401(k) deferrals, that gives $507,668 of taxable income instead of $503,494.75.", + "new": "Its $507,668 taxable income is above the excluded frozen reference's $503,494.75, which includes a defective $2,164 IRA deduction. Refund taxation and the allocation of excess 401(k) deferrals remain unresolved.", + "reason": "record/reference_outputs.csv.meta.json revisions[17–20], record/reference_exclusions.json and prior_corrections.json distinguish the defective frozen calculation from corrected treatment and leave refund taxation and excess-deferral allocation unresolved." + }, + { + "case_id": "us__scenario_005__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "deepseek-v4-pro-0813", + "old": "It also counted the $4,148 refund and computed NIIT on $153,578 without the $3,000 capital-loss offset.", + "new": "Its inclusion of the $4,148 refund differs from the frozen calculation; refund taxation remains unresolved. It computed NIIT on $153,578 without the $3,000 capital-loss offset.", + "reason": "record/reference_outputs.csv.meta.json revision[17] and prior_corrections.json leave refund taxation unresolved, while parameters/gov/irs/gross_income/sources.yaml includes salt_refund_income in the current engine." + }, + { + "case_id": "us__scenario_005__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "deepseek-v4.1-flash", + "old": "and the $32,200 standard + $1,070 charitable deduction, for $503,495 of taxable income.", + "new": "and the $32,200 standard + $1,070 charitable deduction. The frozen reference's $503,495 taxable income includes a defective $2,164 IRA deduction and remains excluded from scoring.", + "reason": "record/reference_exclusions.json and record/reference_outputs.csv.meta.json revisions[18–20] distinguish the frozen taxable income from the current engine, whose parameters/gov/irs/ald/ira/phase_out/start.yaml provides the IRA phase-out." + }, + { + "case_id": "us__scenario_005__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3-flash-preview", + "old": "Under OBBBA there are no personal exemptions, and PolicyEngine uses the $32,200 standard + $1,070 charitable deduction, for $503,495 of taxable income and $89,095.92 of ordinary tax. Its $11,688 QD tax and $5,722 NIIT were correct.", + "new": "Under OBBBA there are no personal exemptions, and the household uses the $32,200 standard + $1,070 charitable deduction. The frozen reference's $503,495 taxable income and $89,095.92 ordinary tax include a defective $2,164 IRA deduction. Its $11,688 QD tax and $5,722 NIIT match the frozen components; the output remains excluded.", + "reason": "record/reference_exclusions.json, record/reference_outputs.csv.meta.json revisions[17–20] and prior_corrections.json require historical attribution of these frozen figures and leave NIIT inclusion unresolved." + }, + { + "case_id": "us__scenario_005__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.1-flash-lite-preview", + "old": "PolicyEngine's AGI is $536,764 and its taxable income is $503,495 after $33,270 of deductions, producing $89,096 + $11,688 QD tax + $5,722 NIIT.", + "new": "The frozen reference's AGI is $536,764 and its taxable income is $503,495 after $33,270 of deductions, producing $89,096 + $11,688 QD tax + $5,722 NIIT. These figures include a defective $2,164 IRA deduction and remain excluded from scoring.", + "reason": "record/reference_exclusions.json, record/reference_outputs.csv.meta.json revisions[18–20] and prior_corrections.json identify these as historical frozen figures rather than the current engine's calculation." + }, + { + "case_id": "us__scenario_005__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.5-flash", + "old": "PolicyEngine applies OBBBA's permanent TCJA brackets with the $32,200 standard + $1,070 non-itemizer charitable deduction, giving $503,495 of taxable income and $89,096 of ordinary tax before the $11,688 QD tax and $5,722 NIIT.", + "new": "PolicyEngine applies OBBBA's permanent TCJA brackets with the $32,200 standard + $1,070 non-itemizer charitable deduction. The frozen reference's $503,495 taxable income, $89,096 ordinary tax, $11,688 QD tax and $5,722 NIIT include a defective $2,164 IRA deduction and remain excluded from scoring.", + "reason": "record/reference_exclusions.json, record/reference_outputs.csv.meta.json revisions[18–20] and prior_corrections.json distinguish these frozen figures from current treatment under parameters/gov/irs/ald/ira/phase_out/start.yaml." + }, + { + "case_id": "us__scenario_005__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.5-flash-lite", + "old": "the correct $89,095.92 ordinary tax + $11,688 QD tax + $5,721.98 NIIT, which matches overstating deductions by about $1,290 at the 32% marginal rate.", + "new": "the frozen reference's $89,095.92 ordinary tax + $11,688 QD tax + $5,721.98 NIIT, consistent with deductions about $1,290 above the frozen calculation at a 32% marginal rate. The frozen calculation includes a defective IRA deduction and remains excluded from scoring.", + "reason": "status.json, record/reference_exclusions.json and prior_corrections.json prohibit treating this excluded frozen total as the correct liability." + }, + { + "case_id": "us__scenario_005__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.7-flash", + "old": "which understates the tax. PolicyEngine taxes $503,495 under OBBBA's permanent brackets ($89,096), plus the $11,688 QD tax and the $5,722 NIIT.", + "new": "producing a result below the frozen reference. The frozen calculation applies ordinary brackets to about $425,575 after removing $77,920 of qualified dividends from taxable income, producing $89,096 of ordinary tax plus $11,688 QD tax and $5,722 NIIT. It includes a defective IRA deduction and remains excluded from scoring.", + "reason": "variables/gov/irs/tax/federal_income/before_credits/income_tax_main_rates.py subtracts preferential income before applying parameters/gov/irs/income/bracket.yaml, and status.json excludes the frozen result." + }, + { + "case_id": "us__scenario_005__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.8-flash", + "old": "It then rounded to $105,000 instead of computing $89,095.92 + $11,688 + $5,721.98.", + "new": "Its rounded $105,000 differs from the frozen reference's $89,095.92 + $11,688 + $5,721.98. The frozen calculation includes a defective IRA deduction and remains excluded from scoring.", + "reason": "status.json, record/reference_exclusions.json and prior_corrections.json require qualifying this comparison as a difference from the excluded frozen calculation." + }, + { + "case_id": "us__scenario_005__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-4-argon", + "old": "PolicyEngine's taxable income of $503,495 yields $106,506 including the $5,722 NIIT, not $113,866.", + "new": "The frozen reference's $503,495 taxable income yields $106,506 including the $5,722 NIIT. These figures include a defective IRA deduction and remain excluded from scoring.", + "reason": "record/reference_exclusions.json and record/reference_outputs.csv.meta.json revisions[18–20] distinguish the excluded frozen calculation from the current engine's $108,525.58." + }, + { + "case_id": "us__scenario_005__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "glm-5.2", + "old": "Left out the 3.8% NIIT ($5,722 on $150,578 of net investment income). It also used 2025 parameters ($30,000 standard deduction and 2025 brackets) instead of 2026's $32,200 and $211,400 22% ceiling. On top of that it counted the $4,148 refund, deducted the full $46,308 of 401(k) deferrals, and omitted the $1,070 charitable deduction.", + "new": "Left out the 3.8% NIIT ($5,722 on $150,578 of net investment income) included in the frozen reference; its inclusion in this output remains unresolved. It used a $30,000 standard deduction and 2025 brackets instead of 2026's $32,200 deduction and $211,400 22% ceiling, and omitted the $1,070 charitable deduction. Its inclusion of the $4,148 refund and full $46,308 traditional 401(k) deduction differ from the frozen calculation; those treatments remain unresolved.", + "reason": "record/reference_exclusions.json, record/reference_outputs.csv.meta.json revisions[17–20] and prior_corrections.json leave NIIT inclusion, refund taxation and excess-deferral allocation unresolved. (audit: settlement (claude-opus-5-5): parameters/gov/irs/deductions/standard/amount.yaml sets JOINT 2025-01-01 at 31_500, so the $30,000 deduction is not the engine's 2025 parameter; prompt.md shows glm-5.2's bracket figures follow 2025 brackets ($2,385 = 10% of $23,850), and parameters/gov/irs/income/bracket.yaml sets the 2026 joint 22% ceiling at 211_400. Checked: amount.yaml JOINT 2025 31_500 and 2026 32_200; bracket.yaml 2026 joint 22% ceiling 211_400; glm-5.2's reasoning uses $30,000 and 2025 brackets (2,385/8,772/24,145/45,096) with no NIIT (91,885.36 + 11,688 = 103,573.36); gpt-6-luna's reasoning names the standard deduction without an amount and includes the refund; gpt-6-sol states AGI 525,049 and no taxable income; 106,505.90 - 102,400 = 4,105.90, / 0.32 = 12,831. Check (gpt-6.1-sol): It drops the correct NIIT rate and income base supported by reference_explanation.csv, variables/gov/irs/tax/federal_income/net_investment_income_tax.py and parameters/gov/irs/investment/net_investment_income_tax/rate.yaml, plus the $4,148 refund amount confirmed by prompt.md. Checked: reference_explanation.csv gives NIIT $5,721.98 on $150,578.34 of net investment income (65,936 + 87,642 - 3,000 = 150,578; x 0.038 = 5,721.96); prompt.md shows glm-5.2 adding the $4,148 refund; the restored figures are the published text's and correct.)" + }, + { + "case_id": "us__scenario_005__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "glm-5.3", + "old": "It also deducted the full $46,308 of 401(k) deferrals instead of $41,650 and took no IRA deduction, which puts taxable income at $500,070 instead of $503,494.75.", + "new": "Its $46,308 traditional 401(k) deduction differs from the frozen pro rata $41,650 allocation, whose treatment remains unresolved. Omitting the IRA deduction agrees with the recorded correction under 219(g). Its $500,070 taxable income is below the excluded frozen reference's $503,494.75, which includes the defective IRA deduction.", + "reason": "record/reference_exclusions.json, record/reference_outputs.csv.meta.json revision[17] and prior_corrections.json disallow the IRA deduction and leave excess-deferral allocation unresolved." + }, + { + "case_id": "us__scenario_005__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-5.4-mini", + "old": "about one-fifth of the correct liability. On $503,495 of taxable income the 2026 MFJ brackets alone produce $89,096 of ordinary tax, before the $11,688 QD tax and $5,722 NIIT.", + "new": "about one-fifth of the frozen reference. The frozen calculation applies ordinary brackets to about $425,575 after removing $77,920 of qualified dividends from taxable income, producing $89,096 ordinary tax plus $11,688 QD tax and $5,722 NIIT. It includes a defective IRA deduction and remains excluded from scoring.", + "reason": "variables/gov/irs/tax/federal_income/before_credits/income_tax_main_rates.py subtracts preferential income before applying parameters/gov/irs/income/bracket.yaml, and status.json excludes the frozen result." + }, + { + "case_id": "us__scenario_005__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-5.4-nano", + "old": "Its $75,657 is below even the $89,096 of ordinary-bracket tax on $503,495, so it understated income or dropped the QD tax and NIIT.", + "new": "Its $75,657 is below the frozen reference's $89,096 ordinary-tax component, computed on about $425,575 after removing qualified dividends from taxable income. The frozen calculation includes a defective IRA deduction and remains excluded from scoring.", + "reason": "variables/gov/irs/tax/federal_income/before_credits/income_tax_main_rates.py subtracts preferential income before applying parameters/gov/irs/income/bracket.yaml, and status.json excludes the frozen result." + }, + { + "case_id": "us__scenario_005__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-5.5", + "old": "Got the deductions ($32,200 + $1,070) and NIIT ($5,722) right but used $538,418 of AGI instead of $536,764. It included the $4,148 refund, which PolicyEngine excludes; took no deduction for the $2,164 of IRA contributions, which PolicyEngine deducts in full; and deducted $46,308 of 401(k) deferrals instead of the $41,650 left after the $24,500 limit. The resulting $1,653 of extra taxable income at 32% is its $529 overstatement.", + "new": "Its deductions ($32,200 + $1,070) and NIIT ($5,722) match the frozen components. Its $538,418 AGI is $1,653 above the frozen reference's $536,764.52. Omitting the IRA deduction agrees with the recorded correction under 219(g). Its refund inclusion and $46,308 traditional 401(k) deduction differ from the frozen refund exclusion and pro rata $41,650 allocation; those treatments remain unresolved. Its tax is $529 above the excluded frozen value.", + "reason": "record/reference_outputs.csv.meta.json revisions[17–20] and prior_corrections.json require these qualifications, while parameters/gov/irs/gross_income/sources.yaml includes the refund and variables/gov/irs/income/taxable_income/adjusted_gross_income/above_the_line_deductions/ira/traditional_ira_deduction.py now applies the phase-out. (verifier: The amendment is needed because the old text calls the IRA omission an error and states refund and deferral treatment as settled, but the AGI gap is $538,418 − $536,764.52 = $1,653.48, so the proposed '$1,654' should read $1,653.)" + }, + { + "case_id": "us__scenario_005__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-5.6-luna", + "old": "Gave no figures. Its $104,535 is $1,971 below the correct $106,505.90, which matches understating taxable income by about $6,160 at the 32% marginal rate relative to PolicyEngine's $503,494.75.", + "new": "Gave no figures. Its $104,535 is $1,971 below the excluded frozen reference of $106,505.90, consistent with taxable income about $6,160 below the frozen $503,494.75 at a 32% marginal rate. The frozen calculation includes a defective IRA deduction.", + "reason": "status.json, record/reference_exclusions.json and prior_corrections.json prohibit treating this excluded frozen total as the correct liability." + }, + { + "case_id": "us__scenario_005__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-5.6-sol", + "old": "Counted the $4,148 state refund as taxable, which PolicyEngine excludes, and itemized. PolicyEngine takes the $32,200 standard + $1,070 non-itemizer cash charitable deduction because the SALT-cap phase-down and the 0.5% AGI floor on itemized charity keep itemizing below that. The $632 overstatement equals about $1,975 of excess taxable income at 32%.", + "new": "Included the $4,148 refund and itemized, differing from the frozen refund exclusion and $32,200 standard + $1,070 charitable deduction; refund taxation remains unresolved. PolicyEngine's SALT-cap phase-down and 0.5% AGI floor on itemized charity keep itemizing below those deductions. Its tax is $632 above the excluded frozen reference, whose taxable income includes a defective IRA deduction.", + "reason": "parameters/gov/irs/gross_income/sources.yaml includes the refund, while record/reference_outputs.csv.meta.json revisions[17–20], record/reference_exclusions.json and prior_corrections.json leave refund taxation unresolved and prohibit grading against the frozen total." + }, + { + "case_id": "us__scenario_005__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-5.6-terra", + "old": "Its figure equals taxable income of $506,218 (the $4,148 refund included, the full $46,308 of 401(k) deferrals, no IRA deduction) instead of $503,494.75, and the $2,723 excess at 32% is its $871 overstatement.", + "new": "Its figure is consistent with $506,218 taxable income, $2,723 above the frozen reference's $503,494.75, and $871 more tax at 32%. Its inferred refund inclusion and $46,308 traditional 401(k) deduction differ from the frozen calculation; those treatments remain unresolved. Omitting the IRA deduction agrees with the recorded correction under 219(g), and the frozen value remains excluded.", + "reason": "record/reference_exclusions.json, record/reference_outputs.csv.meta.json revisions[17–20] and prior_corrections.json disallow the IRA deduction, leave refund taxation and excess-deferral allocation unresolved, and distinguish frozen comparisons from grading." + }, + { + "case_id": "us__scenario_005__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-6-astra", + "old": "Taxable income ends up about $15,400 below $503,494.75, which at 32% is its $4,930 shortfall.", + "new": "Its taxable income is about $15,400 below the frozen reference's $503,494.75, accounting for a tax difference of about $4,930 at 32%. The frozen taxable income includes a defective IRA deduction, and the output remains excluded.", + "reason": "status.json, record/reference_exclusions.json and prior_corrections.json require qualifying this as a comparison with the excluded frozen calculation." + }, + { + "case_id": "us__scenario_005__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-6-luna", + "old": "Included the $4,148 refund as taxable income, which PolicyEngine excludes, and took only the $32,200 standard deduction without the $1,070 non-itemizer cash charitable deduction. It also did not cap 401(k) deferrals at $41,650, so taxable income ends up above PolicyEngine's $503,494.75.", + "new": "Included the $4,148 refund, which differs from the frozen refund exclusion under a refund treatment the record leaves unresolved, and described using the standard deduction without specifying its amount or treatment of the non-itemizer charitable deduction. Its tax is $571 above the excluded frozen reference, whose $503,494.75 taxable income includes a defective $2,164 IRA deduction.", + "reason": "parameters/gov/irs/gross_income/sources.yaml includes the refund, while record/reference_outputs.csv.meta.json revisions[17–20] and prior_corrections.json leave refund taxation and excess-deferral allocation unresolved and distinguish the defective frozen figures. (verifier: The old text's 'which PolicyEngine excludes' is contradicted by 2.60.0's sources.yaml and the unresolved refund reading, but the proposed new text keeps the unsupported claim of a full 401(k) deduction: the model's reasoning never mentions 401(k) deferrals, and its $571 excess ($1,785 at 32%) matches no full-deferral combination.) (audit: settlement (claude-opus-5-5): prompt.md shows gpt-6-luna's reasoning cites only 'the standard deduction' with no amount and no charitable deduction, while it explicitly includes the state-tax refund; its $107,077 is $571.10 above the $106,505.90 frozen value in status.json. Checked: amount.yaml JOINT 2025 31_500 and 2026 32_200; bracket.yaml 2026 joint 22% ceiling 211_400; glm-5.2's reasoning uses $30,000 and 2025 brackets (2,385/8,772/24,145/45,096) with no NIIT (91,885.36 + 11,688 = 103,573.36); gpt-6-luna's reasoning names the standard deduction without an amount and includes the refund; gpt-6-sol states AGI 525,049 and no taxable income; 106,505.90 - 102,400 = 4,105.90, / 0.32 = 12,831.)" + }, + { + "case_id": "us__scenario_005__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-6-sol", + "old": "Taxable income ends up about $12,830 below $503,494.75, which at 32% is its $4,106 shortfall.", + "new": "Its tax is about $4,106 below the frozen reference, consistent with taxable income about $12,830 below the frozen $503,494.75 at a 32% marginal rate. The frozen taxable income includes a defective IRA deduction, and the output remains excluded.", + "reason": "status.json, record/reference_exclusions.json and prior_corrections.json require qualifying this as a comparison with the excluded frozen calculation. (audit: settlement (claude-opus-5-5): prompt.md gives gpt-6-sol's AGI ($525,049) and tax ($102,400) but no taxable income; the $4,105.90 gap to the $106,505.90 frozen value in status.json implies about $12,830 at the 32% rate in parameters/gov/irs/income/bracket.yaml, so the taxable-income gap is an inference from the tax gap. Checked: amount.yaml JOINT 2025 31_500 and 2026 32_200; bracket.yaml 2026 joint 22% ceiling 211_400; glm-5.2's reasoning uses $30,000 and 2025 brackets (2,385/8,772/24,145/45,096) with no NIIT (91,885.36 + 11,688 = 103,573.36); gpt-6-luna's reasoning names the standard deduction without an amount and includes the refund; gpt-6-sol states AGI 525,049 and no taxable income; 106,505.90 - 102,400 = 4,105.90, / 0.32 = 12,831.)" + }, + { + "case_id": "us__scenario_005__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-6.1-sol", + "old": "That gives $490,664 of taxable income instead of $503,494.75, and the $12,831 gap at 32% is its $4,106 shortfall.", + "new": "That gives $490,664 of taxable income, about $12,831 below the frozen reference's $503,494.75, accounting for a tax difference of $4,106 at 32%. The frozen taxable income includes a defective IRA deduction, and the output remains excluded.", + "reason": "status.json, record/reference_exclusions.json and prior_corrections.json require qualifying this as a comparison with the excluded frozen calculation." + }, + { + "case_id": "us__scenario_005__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-6.1-terra", + "old": "Its $1,094 shortfall matches about $3,420 of excess deductions at the 32% marginal rate relative to PolicyEngine's $503,494.75 of taxable income.", + "new": "Its answer is $1,094 below the frozen reference, consistent with deductions about $3,420 above the frozen calculation at a 32% marginal rate. The frozen $503,494.75 taxable income includes a defective IRA deduction, and the output remains excluded.", + "reason": "status.json and record/reference_exclusions.json exclude the frozen result, and record/reference_outputs.csv.meta.json revision[20] records the current engine's different value." + }, + { + "case_id": "us__scenario_005__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "grok-4.3", + "old": "Its $112,450 overstates the correct $89,095.92 + $11,688 + $5,721.98 by $5,944, an amount no correct 2026 bracket or deduction calculation produces.", + "new": "Its $112,450 is $5,944 above the frozen reference's $89,095.92 + $11,688 + $5,721.98. The frozen calculation includes a defective IRA deduction and remains excluded from scoring.", + "reason": "status.json, record/reference_exclusions.json and prior_corrections.json prohibit treating this excluded frozen total as the correct liability." + }, + { + "case_id": "us__scenario_005__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "grok-4.5", + "old": "Tax is regular tax of $100,784 plus $5,722 NIIT.", + "new": "The frozen reference reports regular tax of $100,784 plus $5,722 NIIT. It includes a defective IRA deduction and remains excluded from scoring.", + "reason": "record/reference_exclusions.json, record/reference_outputs.csv.meta.json revisions[18–20] and prior_corrections.json distinguish these frozen components from the current engine's calculation." + }, + { + "case_id": "us__scenario_005__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "grok-4.7", + "old": "With the $4,148 refund and the full $46,308 of 401(k) deferrals, taxable income is $506,918 instead of $503,494.75.", + "new": "Its $506,918 taxable income is above the excluded frozen reference's $503,494.75. Its refund inclusion and $46,308 traditional 401(k) deduction differ from the frozen calculation; those treatments remain unresolved. Omitting the IRA deduction agrees with the recorded correction under 219(g).", + "reason": "record/reference_exclusions.json, record/reference_outputs.csv.meta.json revisions[17–20] and prior_corrections.json disallow the IRA deduction and leave refund taxation and excess-deferral allocation unresolved." + }, + { + "case_id": "us__scenario_005__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "inkling", + "old": "Under OBBBA's 2026 rules PolicyEngine uses the $32,200 standard + $1,070 charitable deduction on $536,764 of AGI, and no AMT applies.", + "new": "PolicyEngine uses the $32,200 standard + $1,070 charitable deduction, and no AMT applies. The frozen reference's $536,764 AGI includes a defective IRA deduction and remains excluded from scoring.", + "reason": "record/reference_exclusions.json, record/reference_outputs.csv.meta.json revisions[18–20] and prior_corrections.json distinguish the frozen AGI from current treatment under parameters/gov/irs/ald/ira/phase_out/start.yaml." + }, + { + "case_id": "us__scenario_005__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "kimi-k3", + "old": "Correctly found itemizing ($12,574) loses to the $32,200 standard deduction, but then left out the $1,070 OBBBA non-itemizer cash charitable deduction. It also counted the $4,148 refund, deducted the full $46,308 of 401(k) deferrals, and took no IRA deduction, giving $506,218 of taxable income instead of $503,494.75. The $2,723 excess at 32% is its $871 overstatement.", + "new": "Correctly chose the $32,200 standard deduction over itemizing, but left out the $1,070 non-itemizer cash charitable deduction. Its $506,218 taxable income is above the excluded frozen reference's $503,494.75, accounting for a tax difference of about $871 at 32%. Its refund inclusion and $46,308 traditional 401(k) deduction differ from the frozen calculation; those treatments remain unresolved. Omitting the IRA deduction agrees with the recorded correction under 219(g).", + "reason": "record/reference_outputs.csv.meta.json revisions[17–20] and prior_corrections.json require these grading qualifications, while parameters/gov/irs/deductions/itemized/salt_and_real_estate/cap.yaml and parameters/gov/irs/deductions/itemized/charity/floor/amount.yaml contradict endorsing its $12,574 itemization estimate." + }, + { + "case_id": "us__scenario_005__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "minimax-m3", + "old": "The household actually has $503,495 of taxable income after the $32,200 standard + $1,070 charitable deduction, producing $106,505.90.", + "new": "The frozen reference reports $503,495 of taxable income after the $32,200 standard + $1,070 charitable deduction, producing $106,505.90. These figures include a defective IRA deduction and remain excluded from scoring.", + "reason": "status.json, record/reference_exclusions.json and prior_corrections.json prohibit presenting the excluded frozen calculation as the actual liability." + }, + { + "case_id": "us__scenario_005__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "muse-spark-1.3", + "old": "Left out the 3.8% NIIT ($5,722 on $150,578 of net investment income), which this variable includes. It also used only the $32,200 standard deduction without the $1,070 charitable deduction and counted the refund and full 401(k) deferrals, for $506,218 of taxable income.", + "new": "Left out the $5,722 NIIT included in the frozen reference; its inclusion in this output remains unresolved. It also used only the $32,200 standard deduction without the $1,070 charitable deduction. Its refund inclusion and full traditional 401(k) deduction give its stated $506,218 taxable income and differ from the frozen calculation; those treatments remain unresolved.", + "reason": "record/reference_exclusions.json, record/reference_outputs.csv.meta.json revisions[17–20] and prior_corrections.json leave NIIT inclusion, refund taxation and excess-deferral allocation unresolved." + }, + { + "case_id": "us__scenario_005__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "muse-wonder", + "old": "That understates taxable income by roughly $13,000 relative to $503,494.75 and pushes tax about $2,800 below the reference.", + "new": "Its tax is about $2,806 below the excluded frozen reference. The frozen $503,494.75 taxable income includes a defective IRA deduction.", + "reason": "record/reference_exclusions.json and prior_corrections.json require describing a difference from the defective frozen value, and prompt.md supplies no taxable-income calculation establishing the claimed $13,000 difference." + }, + { + "case_id": "us__scenario_005__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "ox-alpha", + "old": "Included the $4,148 refund, took only the $32,200 standard deduction without the $1,070 charitable deduction, and deducted the full $46,308 of 401(k) deferrals, giving $506,218 of taxable income instead of $503,494.75.", + "new": "Took only the $32,200 standard deduction without the $1,070 charitable deduction. Its $506,218 taxable income is above the excluded frozen reference's $503,494.75. Its refund inclusion and $46,308 traditional 401(k) deduction differ from the frozen calculation; those treatments remain unresolved. Omitting the IRA deduction agrees with the recorded correction under 219(g).", + "reason": "record/reference_exclusions.json, record/reference_outputs.csv.meta.json revisions[17–20] and prior_corrections.json disallow the IRA deduction and leave refund taxation and excess-deferral allocation unresolved." + }, + { + "case_id": "us__scenario_005__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "qwen-3.7-max", + "old": "and omitted the $5,722 NIIT.", + "new": "and omitted the $5,722 NIIT included in the frozen reference; the record leaves its inclusion in this output unresolved.", + "reason": "record/reference_exclusions.json, record/reference_outputs.csv.meta.json revisions[18–20] and prior_corrections.json leave NIIT inclusion in this output unresolved." + }, + { + "case_id": "us__scenario_005__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "qwen3.8-max", + "old": "Its $89,067 combined regular-plus-AMT figure omits the $5,722 NIIT and doesn't reflect the $11,688 qualified-dividend tax on top of $89,096 of ordinary tax.", + "new": "Its $89,067 combined regular-plus-AMT figure is below the frozen reference's $89,096 ordinary tax, $11,688 qualified-dividend tax and $5,722 NIIT. The frozen calculation includes a defective IRA deduction, and NIIT inclusion in this output remains unresolved; the output stays excluded.", + "reason": "record/reference_exclusions.json, record/reference_outputs.csv.meta.json revisions[18–20] and prior_corrections.json distinguish the defective frozen components from a graded liability and leave NIIT inclusion unresolved." + }, + { + "case_id": "us__scenario_005__federal_income_tax_before_refundable_credits", + "field": "case_annotation", + "old": "AGI is $536,764: wages minus 401(k) deferrals of $41,650 (each spouse's $27,240 Roth+traditional request prorated to the $24,500 limit), plus interest and dividends, minus the $3,000 capital-loss cap and the $2,164 IRA deduction, with no state-refund income. Deductions are the $32,200 standard deduction plus the $1,070 non-itemizer cash charitable deduction, leaving $503,494.75 of taxable income. The tax is $89,095.92 of ordinary-bracket tax, plus 15% on the $77,920 of qualified dividends ($11,688), plus 3.8% NIIT on $150,578 ($5,721.98). The wrong answers fall into three groups: (1) models that assumed the TCJA sunset (pre-TCJA brackets, Pease, exemptions, miscellaneous deductions, AMT) or invented mortgage interest; (2) models that left out the NIIT or subtracted ESI premiums from wages; (3) near-misses that counted the $4,148 refund, used the full $46,308 of 401(k) deferrals, or dropped the $1,070 charitable deduction.", + "new": "The frozen reference uses $536,764 of AGI, with $41,650 of pro rata traditional 401(k) deferrals, no state-refund income and a defective $2,164 IRA deduction. Its $32,200 standard deduction plus $1,070 non-itemizer cash charitable deduction leave $503,494.75 taxable. Ordinary brackets apply to $425,574.75 after removing qualified dividends, producing $89,095.92 of ordinary tax, plus $11,688 on $77,920 of qualified dividends and $5,721.98 NIIT. Policyengine-us 2.60.0 applies the IRA phase-out and includes the refund, giving the rechecked $108,525.58. The output remains excluded; the record leaves refund taxation, excess-deferral allocation and NIIT inclusion unresolved. Other model errors include TCJA-sunset assumptions, invented mortgage interest, subtracting employer premiums from wages and omitting the cash charitable deduction.", + "reason": "record/reference_outputs.csv.meta.json revisions[17–20], record/reference_exclusions.json and prior_corrections.json distinguish the frozen calculation from 2.60.0, whose parameters/gov/irs/gross_income/sources.yaml includes the refund and variables/gov/irs/income/taxable_income/adjusted_gross_income/above_the_line_deductions/ira/traditional_ira_deduction.py applies the phase-out." + }, + { + "case_id": "us__scenario_005__federal_income_tax_before_refundable_credits", + "field": "reasoning", + "old": "the corrected value is 107,198.34. PolicyEngine deducts traditional IRA contributions without the active-participant phase-out.", + "new": "the recorded correction is 107,198.34 under the refund-excluded reading. The frozen engine omitted the IRA active-participant phase-out. Policyengine-us 2.60.0 applies that phase-out and includes the refund, giving 108,525.58. The output remains excluded because NIIT inclusion remains unresolved.", + "reason": "record/reference_outputs.csv.meta.json revisions[17–20] record the historical correction and current value, parameters/gov/irs/gross_income/sources.yaml includes the refund, and variables/gov/irs/income/taxable_income/adjusted_gross_income/above_the_line_deductions/ira/traditional_ira_deduction.py now applies the phase-out." + }, + { + "case_id": "us__scenario_005__state_income_tax_before_refundable_credits", + "field": "case_annotation", + "old": "falls entirely within the 9.3% bracket", + "new": "has a top marginal rate of 9.3%", + "reason": "The engine's variables/gov/states/ca/tax/income/ca_income_tax_before_credits.py applies the graduated schedule in parameters/gov/states/ca/tax/income/rates/joint.yaml, whose lower brackets tax portions of this income at 1%, 2%, 4%, 6% and 8%." + }, + { + "case_id": "us__scenario_005__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-opus-4.7", + "old": "It then took full $560 exemption credits instead of the phased-down $114, which pushed taxable income about $65k too low.", + "new": "Its taxable income was about $65k too low. It also took $560 of exemption credits; the engine allows $114 after the phaseout.", + "reason": "The engine's variables/gov/states/ca/tax/income/ca_taxable_income.py subtracts deductions from AGI, while ca_income_tax_before_refundable_credits.py subtracts credits from tax, so exemption credits do not cause the taxable-income shortfall recorded in prompt.md." + }, + { + "case_id": "us__scenario_005__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-4-argon", + "old": "It also subtracts two exemption credits rather than the single phased-down $114 the engine allows. Together these left the answer $163 below the engine's figure.", + "new": "The engine's two personal exemption credits total $114 after the phaseout. Its answer is $163 below the engine's figure.", + "reason": "The engine's variables/gov/states/ca/tax/income/exemptions/ca_exemptions.py multiplies the phased-down personal credit by the joint-filer count of two in parameters/gov/states/ca/tax/income/exemptions/personal_scale.yaml." + }, + { + "case_id": "us__scenario_005__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "grok-4.6", + "old": "It deducted $22,934 of itemized deductions without California's high-income cutback, which reduces them to $20,519.93.", + "new": "It deducted $22,934 of itemized deductions without California's high-income cutback. The engine reduces its $22,839.83 deduction total by $2,319.90 to $20,519.93.", + "reason": "reference_explanation.csv records the engine's $22,839.83 preliminary total, and variables/gov/states/ca/tax/income/deductions/itemized/ca_itemized_deductions.py applies the limitation governed by parameters/gov/states/ca/tax/income/deductions/itemized/limit/agi_fraction.yaml and agi_threshold.yaml." + }, + { + "case_id": "us__scenario_005__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "grok-4.6", + "old": "It also skipped the SALT-refund subtraction and used a $177 exemption credit instead of $114, leaving taxable income at $515,484 instead of $518,408.", + "new": "It also skipped the SALT-refund subtraction and used a $177 exemption credit instead of $114. Its taxable income was $515,484 against the engine's $518,408.", + "reason": "ca_taxable_income.py computes CA AGI minus ca_deductions, and ca_income_tax_before_refundable_credits.py subtracts credits from tax, so the exemption credit cannot leave taxable income at $515,484. Skipping the SALT-refund subtraction raises taxable income, so it cannot explain the shortfall either; the $515,484 is the model's $538,418 minus its unlimited $22,934." + }, + { + "case_id": "us__scenario_007__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-haiku-4.5", + "old": "Idaho's retirement benefits deduction covers only qualifying public, military and police/fire pensions, for filers aged 65+ (or 62+ and disabled), so a 56-year-old's private pension stays taxable.", + "new": "Idaho's retirement benefits deduction covers qualifying public pensions for filers aged 65+ (or 62+ and disabled), so a 56-year-old's private pension stays taxable.", + "reason": "Engine variables/gov/states/id/tax/income/deductions/retirement_benefits/id_retirement_benefits_deduction_relevant_income.py reads parameters/gov/states/id/tax/income/deductions/retirement_benefits/income_sources.yaml, which includes only public_pension_income from 2025, while variables/gov/states/id/tax/income/subtractions/military_retirement/id_military_retirement_deduction.py handles military retirement separately without an age test." + }, + { + "case_id": "us__scenario_007__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "glm-5.2", + "old": "That deduction covers only qualifying public, military and police/fire pensions, for filers aged 65+ or 62+ and disabled, so it does not apply to a 56-year-old's private pension.", + "new": "That deduction covers qualifying public pensions for filers aged 65+ or 62+ and disabled, so it does not apply to a 56-year-old's private pension.", + "reason": "Engine variables/gov/states/id/tax/income/deductions/retirement_benefits/id_retirement_benefits_deduction_relevant_income.py reads parameters/gov/states/id/tax/income/deductions/retirement_benefits/income_sources.yaml, which includes only public_pension_income from 2025, while variables/gov/states/id/tax/income/subtractions/military_retirement/id_military_retirement_deduction.py handles military retirement separately without an age test." + }, + { + "case_id": "us__scenario_007__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-5.6-terra", + "old": "The model's $1,759.89 equals 5.3% of about $33,206, which is federal taxable income with no Idaho Social Security subtraction.", + "new": "The model's $1,759.89 is consistent with applying 5.3% to about $33,206 of taxable income.", + "reason": "reference_explanation.csv gives federal AGI of $49,064.12, and engine variables/gov/irs/income/taxable_income/taxable_income.py with parameters/gov/irs/deductions/standard/amount.yaml yields federal taxable income of $32,964.12 after the $16,100 deduction, so the inferred $33,206 is misidentified as federal taxable income." + }, + { + "case_id": "us__scenario_007__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "qwen3.8-max", + "old": "The model used Idaho's repealed graduated brackets and took an extra $5,200 deduction on top of the federal standard deduction.", + "new": "The model used a graduated schedule that matches no Idaho rate schedule and took an extra $5,200 deduction on top of the federal standard deduction.", + "reason": "prompt.md gives $430 on the first $4,300 and $149 on the remaining $10,030, which match none of the historical Idaho schedules in parameters/gov/states/id/tax/income/main/single.yaml used by variables/gov/states/id/tax/income/id_income_tax_before_non_refundable_credits.py. (verifier: The model's $430 on the first $4,300 (10%) and $149 on $10,030 (about 1.5%) match none of the graduated schedules in single.yaml (2021–2022 rates of 1%–6.5%), so 'repealed graduated brackets' is wrong, and 'unsupported' is vague enough to read as a claim about engine support.)" + }, + { + "case_id": "us__scenario_007__state_income_tax_before_refundable_credits", + "field": "case_annotation", + "old": "Most models stopped at $19,180 because they skipped the $2,080 health premium subtraction.", + "new": "Many models used $19,180 because they skipped the $2,080 health premium subtraction.", + "reason": "prompt.md lists 51 model responses, and fewer than half use or imply the $19,180 base." + }, + { + "case_id": "us__scenario_007__state_refundable_credits", + "field": "annotation", + "model": "claude-fable-5", + "old": "However, it used the old $120 per-person amount instead of the $155 that applies from 2026.", + "new": "However, it used the old $120 per-person amount instead of the $155 that applies from 2025.", + "reason": "The engine's variables/gov/states/id/tax/income/credits/grocery/id_grocery_credit_base.py reads parameters/gov/states/id/tax/income/credits/grocery/base/amount.yaml, which sets $155 from 2025-01-01." + }, + { + "case_id": "us__scenario_007__state_refundable_credits", + "field": "annotation", + "model": "gemini-3-flash-preview", + "old": "The model used $120 per household member, which is the 2023–2025 amount.", + "new": "The model used $120 per household member, which is the 2023–2024 amount.", + "reason": "The engine's variables/gov/states/id/tax/income/credits/grocery/id_grocery_credit_base.py reads parameters/gov/states/id/tax/income/credits/grocery/base/amount.yaml, which sets $120 from 2023-01-01 and $155 from 2025-01-01." + }, + { + "case_id": "us__scenario_007__state_refundable_credits", + "field": "annotation", + "model": "gemini-3.1-pro-preview", + "old": "The model correctly found that the head qualifies for the grocery credit because they are under 65 and do not receive SNAP.", + "new": "The model correctly found that the head qualifies for the grocery credit because they do not receive SNAP.", + "reason": "The engine's variables/gov/states/id/tax/income/credits/grocery/eligible/id_grocery_credit_qualifying_month.py determines eligibility using SNAP receipt and incarceration and contains no age eligibility condition. (verifier: id_grocery_credit_qualifying_month.py tests only SNAP receipt and incarceration, with no age condition, so the age reason should go, but the SNAP reason is correct and should stay.)" + }, + { + "case_id": "us__scenario_007__state_refundable_credits", + "field": "annotation", + "model": "gemini-3.5-flash", + "old": "That amount was replaced by $155 starting in tax year 2026.", + "new": "That amount was replaced by $155 starting in tax year 2025.", + "reason": "The engine's variables/gov/states/id/tax/income/credits/grocery/id_grocery_credit_base.py reads parameters/gov/states/id/tax/income/credits/grocery/base/amount.yaml, which sets $155 from 2025-01-01." + }, + { + "case_id": "us__scenario_007__state_refundable_credits", + "field": "annotation", + "model": "glm-5.3", + "old": "The model correctly found that the credit is refundable and has no income phase-out.", + "new": "The model correctly found that the credit is refundable.", + "reason": "prompt.md records glm-5.3 assuming its AGI was below the credit's phase-out threshold, contradicting the claim that it recognized there was no income phase-out." + }, + { + "case_id": "us__scenario_007__state_refundable_credits", + "field": "annotation", + "model": "gpt-5.4-nano", + "old": "In fact, Idaho residency is enough, and this head gets the $155 Idaho Grocery Credit.", + "new": "This full-year Idaho resident receives no SNAP and is not incarcerated, so all 12 months qualify for the $155 Idaho Grocery Credit.", + "reason": "The engine's variables/gov/states/id/tax/income/credits/grocery/eligible/id_grocery_credit_qualifying_month.py requires absence of SNAP receipt and incarceration, and reference_explanation.csv confirms all 12 months qualify here." + }, + { + "case_id": "us__scenario_007__state_refundable_credits", + "field": "case_annotation", + "old": "Under the 2025 Idaho legislation, it is $155 per person for an individual under 65 starting in tax year 2026.", + "new": "Under the 2025 Idaho legislation, it is $155 per person for an individual under 65 starting in tax year 2025.", + "reason": "The engine's variables/gov/states/id/tax/income/credits/grocery/id_grocery_credit_base.py reads parameters/gov/states/id/tax/income/credits/grocery/base/amount.yaml, which sets $155 from 2025-01-01." + }, + { + "case_id": "us__scenario_007__state_refundable_credits", + "field": "case_annotation", + "old": "One group used outdated per-person amounts: $120 (the 2023–2025 amount), $100 (the pre-2023 amount) or $140 (the old senior amount, or a guessed inflation adjustment).", + "new": "One group used outdated per-person amounts: $120 (the 2023–2024 amount), $100 (the pre-2023 amount) or $140 (the old senior amount, or a guessed inflation adjustment).", + "reason": "The engine's variables/gov/states/id/tax/income/credits/grocery/id_grocery_credit_base.py reads parameters/gov/states/id/tax/income/credits/grocery/base/amount.yaml, which replaces $120 with $155 from 2025-01-01." + }, + { + "case_id": "us__scenario_008__federal_refundable_credits", + "field": "annotation", + "model": "claude-haiku-5.5", + "old": "It left out the full $8,231 three-or-more-child EITC and the $4,202.61 refundable CTC, which is 15% of the $28,017.40 of earned income above $2,500.", + "new": "It left out the full $8,231 three-or-more-child EITC and the $4,202.61 refundable CTC, which is 15% of the $28,017.41 of earned income above $2,500.", + "reason": "Engine variables/gov/irs/credits/ctc/refundable/ctc_phase_in_relevant_earnings.py uses earned income of $30,517.409 less the $2,500 threshold in parameters/gov/irs/credits/ctc/refundable/phase_in/threshold.yaml, giving $28,017.41 to the nearest cent." + }, + { + "case_id": "us__scenario_008__federal_refundable_credits", + "field": "annotation", + "model": "claude-sonnet-4.6", + "old": "It also computed ACTC earned income as SE × 0.9235 = $30,494 instead of wages + SE − half SE tax = $30,517.40.", + "new": "It also computed ACTC earned income as wages + SE × 0.9235 = $30,494. The engine uses wages + SE − half SE tax = $30,517.41.", + "reason": "The household in prompt.md has $26,800 wages and $4,000 SE income, and engine variables/gov/irs/credits/earned_income/eitc_earned_income.py includes both before deducting $282.591 of half-SE tax, yielding $30,517.41 to the nearest cent." + }, + { + "case_id": "us__scenario_008__federal_refundable_credits", + "field": "annotation", + "model": "deepseek-v4-flash-0731", + "old": "It computed ACTC on gross $30,800 without subtracting the $282.60 half-SE-tax deduction, which overstated it at $4,245.", + "new": "It computed ACTC on gross $30,800 without subtracting the $282.59 half-SE-tax deduction, which overstated it at $4,245.", + "reason": "Engine variables/gov/irs/tax/self_employment/self_employment_tax.py and parameters/gov/irs/ald/self_employment_tax/percent_deductible.yaml give half of $565.182 as $282.591, which rounds to $282.59." + }, + { + "case_id": "us__scenario_008__federal_refundable_credits", + "field": "annotation", + "model": "deepseek-v4.1-flash", + "old": "It measured earned income as SE × 0.9235 = $30,494, which gave an ACTC of $4,199.10. Earned income is actually SE income minus half the SE tax, $30,517.40, which gives $4,202.61.", + "new": "It measured earned income as wages + SE × 0.9235 = $30,494, which gave an ACTC of $4,199.10. Earned income is wages plus SE income minus half the SE tax, $30,517.41, which gives $4,202.61.", + "reason": "The household in prompt.md has $26,800 wages and $4,000 SE income, and engine variables/gov/irs/credits/earned_income/eitc_earned_income.py includes both before deducting $282.591 of half-SE tax, yielding $30,517.41 to the nearest cent." + }, + { + "case_id": "us__scenario_008__federal_refundable_credits", + "field": "annotation", + "model": "gemini-3-flash-preview", + "old": "It also used $30,494 of earned income (SE × 0.9235) instead of $30,517.40 for the ACTC.", + "new": "It also used $30,494 of earned income (wages + SE × 0.9235) for the ACTC. The engine uses $30,517.41 after deducting half the SE tax.", + "reason": "The household in prompt.md has $26,800 wages and $4,000 SE income, and engine variables/gov/irs/credits/earned_income/eitc_earned_income.py includes both before deducting $282.591 of half-SE tax, yielding $30,517.41 to the nearest cent." + }, + { + "case_id": "us__scenario_008__federal_refundable_credits", + "field": "annotation", + "model": "glm-5.3", + "old": "It also computed ACTC earned income as SE × 0.9235 = $30,494 instead of SE minus half the SE tax = $30,517.40.", + "new": "It also computed ACTC earned income as wages + SE × 0.9235 = $30,494. The engine uses wages + SE minus half the SE tax = $30,517.41.", + "reason": "The household in prompt.md has $26,800 wages and $4,000 SE income, and engine variables/gov/irs/credits/earned_income/eitc_earned_income.py includes both before deducting $282.591 of half-SE tax, yielding $30,517.41 to the nearest cent." + }, + { + "case_id": "us__scenario_008__federal_refundable_credits", + "field": "annotation", + "model": "gpt-5.4-nano", + "old": "These facts produce the full $8,231 EITC and a refundable CTC of 15% × ($30,517.40 − $2,500) = $4,202.61.", + "new": "These facts produce the full $8,231 EITC and a refundable CTC of 15% × ($30,517.41 − $2,500) = $4,202.61.", + "reason": "The prompt.md wages and SE income, combined by engine variables/gov/irs/credits/earned_income/eitc_earned_income.py with a half-SE-tax deduction of $282.591, give $30,517.409, which rounds to $30,517.41." + }, + { + "case_id": "us__scenario_008__federal_refundable_credits", + "field": "annotation", + "model": "gpt-5.5", + "old": "However, it computed the ACTC on gross earnings of $30,800 without subtracting the $282.60 deduction for half the SE tax, which overstated it at $4,245 instead of $4,202.61.", + "new": "However, it computed the ACTC on gross earnings of $30,800 without subtracting the $282.59 deduction for half the SE tax, which overstated it at $4,245 instead of $4,202.61.", + "reason": "Engine variables/gov/irs/tax/self_employment/self_employment_tax.py and parameters/gov/irs/ald/self_employment_tax/percent_deductible.yaml give half of $565.182 as $282.591, which rounds to $282.59." + }, + { + "case_id": "us__scenario_008__federal_refundable_credits", + "field": "annotation", + "model": "gpt-5.6-sol", + "old": "However, it based the ACTC on gross earnings of $30,800 instead of $30,517.40 after the half-SE-tax deduction, which produced $4,245 instead of $4,202.61.", + "new": "However, it based the ACTC on gross earnings of $30,800 instead of $30,517.41 after the half-SE-tax deduction, which produced $4,245 instead of $4,202.61.", + "reason": "The prompt.md wages and SE income, combined by engine variables/gov/irs/credits/earned_income/eitc_earned_income.py with a half-SE-tax deduction of $282.591, give $30,517.409, which rounds to $30,517.41." + }, + { + "case_id": "us__scenario_008__federal_refundable_credits", + "field": "annotation", + "model": "gpt-5.6-terra", + "old": "Self-employment earned income excludes the deduction for half the SE tax, so the correct base is $30,517.40, which gives an ACTC of $4,202.61.", + "new": "Earned income is reduced by the deduction for half the SE tax, so the correct base is $30,517.41, which gives an ACTC of $4,202.61.", + "reason": "The prompt.md wages and SE income, combined by engine variables/gov/irs/credits/earned_income/eitc_earned_income.py with a half-SE-tax deduction of $282.591, give $30,517.409, which rounds to $30,517.41. (verifier: The cent fix is right, but 'excludes the deduction' reads as earned income not subtracting half the SE tax, which is the opposite of eitc_earned_income.py, so this wording states the subtraction directly.)" + }, + { + "case_id": "us__scenario_008__federal_refundable_credits", + "field": "annotation", + "model": "grok-4.7", + "old": "It also used $30,494 of earned income instead of $30,517.40, which gave $4,124.10 instead of $4,202.61.", + "new": "It also used $30,494 of earned income instead of $30,517.41, which gave $4,124.10 instead of $4,202.61.", + "reason": "The prompt.md wages and SE income, combined by engine variables/gov/irs/credits/earned_income/eitc_earned_income.py with a half-SE-tax deduction of $282.591, give $30,517.409, which rounds to $30,517.41." + }, + { + "case_id": "us__scenario_008__federal_refundable_credits", + "field": "annotation", + "model": "kimi-k3", + "old": "However, it applied the 15% ACTC phase-in to gross earnings of $30,800 instead of $30,517.40 after subtracting half the SE tax, which overstated the ACTC at $4,245 instead of $4,202.61.", + "new": "However, it applied the 15% ACTC phase-in to gross earnings of $30,800 instead of $30,517.41 after subtracting half the SE tax, which overstated the ACTC at $4,245 instead of $4,202.61.", + "reason": "The prompt.md wages and SE income, combined by engine variables/gov/irs/credits/earned_income/eitc_earned_income.py with a half-SE-tax deduction of $282.591, give $30,517.409, which rounds to $30,517.41." + }, + { + "case_id": "us__scenario_008__federal_refundable_credits", + "field": "annotation", + "model": "minimax-m3", + "old": "It also computed the ACTC on gross $30,800 instead of $30,517.40, giving $4,245.", + "new": "It also computed the ACTC on gross $30,800 instead of $30,517.41, giving $4,245.", + "reason": "The prompt.md wages and SE income, combined by engine variables/gov/irs/credits/earned_income/eitc_earned_income.py with a half-SE-tax deduction of $282.591, give $30,517.409, which rounds to $30,517.41." + }, + { + "case_id": "us__scenario_008__federal_refundable_credits", + "field": "annotation", + "model": "muse-wonder", + "old": "It also computed ACTC earned income as SE × 0.9235 = $30,494 instead of $30,517.40, which gave $4,199.", + "new": "It also gave a refundable CTC of about $4,199 as 15% of earned income above $2,500. The engine uses $30,517.41 of earned income after deducting half the SE tax, giving a refundable CTC of $4,202.61.", + "reason": "The household in prompt.md has $26,800 wages and $4,000 SE income, and engine variables/gov/irs/credits/earned_income/eitc_earned_income.py includes both before deducting $282.591 of half-SE tax, yielding $30,517.41 to the nearest cent. (audit: audit (gpt-6.1-sol): muse-wonder's reasoning states only an ACTC of about $4,199 as 15% of earned income above $2,500, so the verified text's 'computed ACTC earned income as wages + SE x 0.9235' states a method the reasoning does not show. Its $4,199 implies $30,493 of earnings, which is $26,800 + $4,000 x 0.9235 = $30,494; the engine's $30,517.41 is $26,800 + $4,000 - $282.59 half SE tax, and reference_explanation.csv gives refundable_ctc $4,202. Check (gpt-6.1-sol): The settled $4,202 contradicts reference_explanation.csv and variables/gov/irs/credits/ctc/refundable/ctc_phase_in_relevant_earnings.py with parameters/gov/irs/credits/ctc/refundable/phase_in/threshold.yaml and rate.yaml, which establish $4,202.61, while prompt.md does not establish the model's specific SE adjustment. Checked: prompt.md: muse-wonder states only a refundable CTC of about $4,199 as 15% of earned income above $2,500 (no SE adjustment); amendment 16: $26,800 wages + $4,000 SE - $282.59 half SE tax = $30,517.41; (30,517.41 - 2,500) x 0.15 = $4,202.61, the reference's refundable_ctc.)" + }, + { + "case_id": "us__scenario_008__federal_refundable_credits", + "field": "annotation", + "model": "ox-alpha", + "old": "It also computed the ACTC on gross $30,800 without subtracting the $282.60 half-SE-tax deduction, which gave $4,245 instead of $4,202.61.", + "new": "It also computed the ACTC on gross $30,800 without subtracting the $282.59 half-SE-tax deduction, which gave $4,245 instead of $4,202.61.", + "reason": "Engine variables/gov/irs/tax/self_employment/self_employment_tax.py and parameters/gov/irs/ald/self_employment_tax/percent_deductible.yaml give half of $565.182 as $282.591, which rounds to $282.59." + }, + { + "case_id": "us__scenario_008__federal_refundable_credits", + "field": "annotation", + "model": "qwen3.8-max", + "old": "The refundable CTC is actually 15% of earnings above $2,500, which is $4,202.61, and does not depend on tax liability.", + "new": "With zero income tax liability, the refundable CTC is the full 15% phase-in on earnings above $2,500, which is $4,202.61.", + "reason": "Engine variables/gov/irs/credits/ctc/refundable/refundable_ctc.py explicitly uses ctc_limiting_tax_liability to calculate the refundable amount. (verifier: refundable_ctc.py does limit the refundable amount through ctc_limiting_tax_liability, so the old 'does not depend on tax liability' is wrong; but the proposed text is vague, and here AGI of about $30,632 is below the $32,200 joint standard deduction, so the tax-liability limit does not reduce the $4,202.61.)" + }, + { + "case_id": "us__scenario_008__federal_refundable_credits", + "field": "case_annotation", + "old": "Earned income is $30,517.40: $26,800 wages + $4,000 SE income − $282.60, which is half of the SE tax.", + "new": "Earned income is $30,517.41: $26,800 wages + $4,000 SE income − $282.59, which is half of the SE tax.", + "reason": "The prompt.md wages and SE income, combined by engine variables/gov/irs/credits/earned_income/eitc_earned_income.py with a half-SE-tax deduction of $282.591, give $30,517.409, which rounds to $30,517.41." + }, + { + "case_id": "us__scenario_008__federal_refundable_credits", + "field": "case_annotation", + "old": "Most models missed in one of four ways: they applied an EITC phase-out that does not apply here or used a stale or inflated EITC maximum; they measured earned income as gross $30,800 or as SE × 0.9235 = $30,494 instead of SE minus half the SE tax; they used the pre-TCJA $3,000 ACTC threshold; or they added a refundable AOTC even though no expenses were listed.", + "new": "Most models missed in one of four ways: they applied an EITC phase-out that does not apply here or used a stale or inflated EITC maximum; they measured earned income as gross $30,800 or as wages + SE × 0.9235 = $30,494 instead of wages + SE minus half the SE tax; they used the pre-TCJA $3,000 ACTC threshold; or they added a refundable AOTC even though no expenses were listed.", + "reason": "The household in prompt.md has $26,800 wages and $4,000 SE income, and engine variables/gov/irs/credits/earned_income/eitc_earned_income.py includes both before deducting $282.591 of half-SE tax, yielding $30,517.41 to the nearest cent." + }, + { + "case_id": "us__scenario_008__payroll_tax", + "field": "case_annotation", + "old": "Every model got the federal employee FICA right: 7.65% of the spouse's $26,800 wages is $2,050.20.", + "new": "Federal employee FICA is 7.65% of the spouse's $26,800 wages, or $2,050.20, and most models got it right. gpt-5.4-nano's total of $1,525 falls below even that amount, gpt-5.4-mini computed FICA correctly but then reported an unsupported $4,097, and glm-5.2 and kimi-k2.6 returned no answer.", + "reason": "prompt.md records gpt-5.4-nano at $1,525, gpt-5.4-mini at $4,097 and glm-5.2 and kimi-k2.6 as missing, and the case's own rows for those models say the same, so not every model got FICA right. (verifier: The old 'every model' claim is contradicted by prompt.md, but the proposed text presents $1,525 and $4,097 as FICA figures when they are total payroll_tax answers, and gpt-5.4-mini's reasoning computed $1,661.60 + $388.60 correctly.)" + }, + { + "case_id": "us__scenario_008__payroll_tax", + "field": "case_annotation", + "old": "Some also dropped the UI or workforce components, which pushed the total either below or above $2,276.66.", + "new": "Some also dropped the UI or workforce components, which pushed the total below $2,276.66. Models that used the 2025 TDI and FLI rates or another inflated combined rate landed above it.", + "reason": "In prompt.md every answer above $2,276.66 (gpt-5.5, gpt-5.6-luna, gpt-5.6-sol, gpt-6-luna, gpt-6.1-terra, grok-4.7, kimi-k3, muse-spark-1.3, muse-wonder) comes from inflated rates, and dropping a component of nj_employee_state_payroll_tax (an adds of four non-negative contributions) can only lower the total." + }, + { + "case_id": "us__scenario_008__payroll_tax", + "field": "annotation", + "model": "claude-fable-5", + "old": "Together these understate the total by $97.81.", + "new": "Together these understate the NJ contributions by $88.44. Its listed components sum to $138.02, but it reported them as $128.65, which brings the shortfall to $97.81.", + "reason": "prompt.md has the model's components as UI $102.51 + FLI $24.12 + WF $11.39 + TDI $0 = $138.02, reported as $128.65. The engine parameters gov.states.nj.tax.payroll.temporary_disability_insurance.employee_rate (0.0019) and family_leave_insurance.employee_rate (0.0023) put the TDI and FLI errors at $50.92 + $37.52 = $88.44, so $97.81 (226.46 - 128.65) includes the model's $9.37 addition slip." + }, + { + "case_id": "us__scenario_008__snap", + "field": "annotation", + "model": "claude-fable-5", + "old": "It used outdated FY2025 figures: a $258 standard deduction instead of $299 and a $1,756 maximum allotment instead of $1,789.", + "new": "It used a $258 standard deduction instead of $299 and the outdated FY2025 $1,756 maximum allotment instead of $1,789.", + "reason": "The engine parameter gov/usda/snap/income/deductions/standard.yaml sets the FY2025 (2024-10-01) contiguous-US standard deduction for 6+ person households at $291, so $258 is not the FY2025 figure; the FY2025 8-person maximum in max_allotment.yaml is $1,756." + }, + { + "case_id": "us__scenario_008__snap", + "field": "annotation", + "model": "gemini-3.5-flash-lite", + "old": "Its $1,208 a month is $51 below the correct $1,259, which is consistent with using the FY2025 $1,756 maximum allotment instead of FY2026's $1,789.", + "new": "Its $1,208 a month is $51 below the correct $1,259 ($1,789 − $530).", + "reason": "By the expected-contribution formula (snap_expected_contribution) and the FY2025 8-person maximum of $1,756 in gov/usda/snap/max_allotment.yaml, $1,756 − $530 = $1,226, so the FY2025 maximum does not produce the model's $1,208." + }, + { + "case_id": "us__scenario_008__state_refundable_credits", + "field": "annotation", + "model": "gemini-3.8-flash", + "old": "The EITC and the $50 property tax credit are correct.", + "new": "The $50 property tax credit is correct. Its EITC estimate of $3,293.20 exceeds the reference's $3,292.40 by $0.80.", + "reason": "prompt.md records the model's $3,293.20 EITC, while reference_explanation.csv gives $3,292.40, consistent with engine variables/gov/states/nj/tax/income/credits/eitc/nj_eitc.py and parameters/gov/states/nj/tax/income/credits/eitc/match.yaml." + }, + { + "case_id": "us__scenario_012__snap", + "field": "case_annotation", + "old": "the $411 energy subsidy does not trigger a utility allowance for a household with no elderly or disabled member, so", + "new": "the household gets no utility allowance because it reports no heating, cooling or other utility expense and the engine does not read the $411 energy subsidy when it sets the allowance, so", + "reason": "In variables/gov/usda/snap/income/deductions/shelter/snap_utility_allowance_type.py, the SUA comes only from has_heating_cooling_expense or from a deemed SUA (parameters/gov/usda/snap/income/deductions/utility/always_standard.yaml, where MS is false). spm_unit_energy_subsidy is never read, so the elderly-or-disabled test is not what decides this household's outcome." + }, + { + "case_id": "us__scenario_012__snap", + "field": "annotation", + "model": "claude-opus-5.5", + "old": "Under the 2026 rules, energy assistance confers an SUA only for households with an elderly or disabled member.", + "new": "The engine does not read the energy subsidy when it sets the utility allowance, and the household reports no heating, cooling or other utility expense, so it gets no SUA.", + "reason": "In snap_utility_allowance_type.py, the SUA comes only from has_heating_cooling_expense or from always_standard[state] (MS false in parameters/gov/usda/snap/income/deductions/utility/always_standard.yaml), and the engine never reads spm_unit_energy_subsidy." + }, + { + "case_id": "us__scenario_012__snap", + "field": "annotation", + "model": "gemini-3-flash-preview", + "old": "For this household with no elderly or disabled member, the subsidy confers no SUA.", + "new": "The engine does not read the subsidy when it sets the utility allowance, and the household reports no utility expense, so it gets no SUA.", + "reason": "In snap_utility_allowance_type.py, the SUA comes only from has_heating_cooling_expense or from always_standard[state] (MS false in always_standard.yaml); spm_unit_energy_subsidy is not an input." + }, + { + "case_id": "us__scenario_012__snap", + "field": "annotation", + "model": "gemini-4-argon", + "old": "Under the 2026 rules that applies only to households with an elderly or disabled member, so this household has no shelter deduction.", + "new": "The engine does not read the energy assistance when it sets the utility allowance, and the household reports no utility expense, so it gets no SUA and no shelter deduction.", + "reason": "In snap_utility_allowance_type.py, deemed_sua = always_standard[state] & elderly_disabled, with MS false in always_standard.yaml, and spm_unit_energy_subsidy is never read, so the elderly-or-disabled test plays no part for this Mississippi household." + }, + { + "case_id": "us__scenario_012__snap", + "field": "annotation", + "model": "gpt-5.5", + "old": "For a household with no elderly or disabled member it does not, so", + "new": "The engine does not read the subsidy when it sets the utility allowance, and the household reports no utility expense, so", + "reason": "In snap_utility_allowance_type.py, the SUA comes only from has_heating_cooling_expense or from always_standard[state] (MS false in always_standard.yaml); spm_unit_energy_subsidy is not read." + }, + { + "case_id": "us__scenario_012__snap", + "field": "annotation", + "model": "grok-4.6", + "old": "For a household with no elderly or disabled member, energy assistance does not confer the SUA, so", + "new": "The engine does not read the energy assistance when it sets the utility allowance, and the household reports no utility expense, so", + "reason": "In snap_utility_allowance_type.py, the SUA comes only from has_heating_cooling_expense or from always_standard[state] (MS false in always_standard.yaml); spm_unit_energy_subsidy is not read." + }, + { + "case_id": "us__scenario_012__snap", + "field": "annotation", + "model": "muse-spark-1.3", + "old": "That subsidy does not confer a utility allowance for this household with no elderly or disabled member, so", + "new": "The engine does not read the subsidy when it sets the utility allowance, and the household reports no utility expense, so", + "reason": "In snap_utility_allowance_type.py, the SUA comes only from has_heating_cooling_expense or from always_standard[state] (MS false in always_standard.yaml); spm_unit_energy_subsidy is not read." + }, + { + "case_id": "us__scenario_012__snap", + "field": "annotation", + "model": "claude-sonnet-4.6", + "old": "using the 4-person $973 maximum", + "new": "using a $973 maximum", + "reason": "record/fixes/latest_c_snap_hold_fy2026.py gives the FY2026 4-person maximum as $994, so $973 is the model's own figure and not the 4-person maximum." + }, + { + "case_id": "us__scenario_012__snap", + "field": "annotation", + "model": "grok-build-0.1", + "old": "It also added the $411 energy subsidy to shelter costs. Both errors inflated countable income and cut the benefit.", + "new": "It also added the $411 energy subsidy to shelter costs, which changed nothing because its $5,811 stayed below half of its income. The single standard deduction inflated countable income and cut the benefit.", + "reason": "In prompt.md the model's own arithmetic gives shelter costs of $5,811 against a $8,695 half-income threshold, so adding the subsidy produced no deduction and could not inflate countable income." + }, + { + "case_id": "us__scenario_013__state_refundable_credits", + "field": "annotation", + "model": "claude-haiku-4.5", + "old": "This filer's AGI is $6,736, so the credit is $25.", + "new": "This filer's AGI is $6,808, so the credit is $25.", + "reason": "prompt.md lists $6,720 pension, $16 dividends and $72 capital gains, and engine irs_gross_income sums parameters/gov/irs/gross_income/sources.yaml, including non_sch_d_capital_gains, giving AGI of $6,808." + }, + { + "case_id": "us__scenario_013__state_refundable_credits", + "field": "annotation", + "model": "claude-haiku-5.5", + "old": "That credit pays $25 per taxpayer when a single filer's AGI is at or below $12,500, and this filer's AGI is $6,736.", + "new": "That credit pays $25 per taxpayer when a single filer's AGI is at or below $12,500, and this filer's AGI is $6,808.", + "reason": "prompt.md lists $6,720 pension, $16 dividends and $72 capital gains, and engine irs_gross_income sums parameters/gov/irs/gross_income/sources.yaml, including non_sch_d_capital_gains, giving AGI of $6,808." + }, + { + "case_id": "us__scenario_013__state_refundable_credits", + "field": "annotation", + "model": "claude-opus-4.7", + "old": "The model checked only the Family Income Tax Credit and the Property Tax Credit, which need dependents or rent/property tax. It missed the Increased Excise Tax Credit, which has neither requirement and pays $25 to a single filer with AGI of $6,736, below the $12,500 limit.", + "new": "The model checked only the Family Income Tax Credit, which allows childless filers, and the Property Tax Credit, which requires rent or property tax. It missed the Increased Excise Tax Credit, which pays $25 to this single filer with AGI of $6,808, below the $12,500 limit.", + "reason": "Engine variables/gov/states/az/tax/income/credits/family_tax_credit/az_family_tax_credit_eligible.py and parameters/gov/states/az/tax/income/credits/family_tax_credits/income_limit/single.yaml allow childless single filers, while prompt.md and parameters/gov/irs/gross_income/sources.yaml give AGI of $6,808 including the $72 capital gains." + }, + { + "case_id": "us__scenario_013__state_refundable_credits", + "field": "annotation", + "model": "claude-opus-4.8", + "old": "The only test is federal AGI at or below $12,500 for a single filer, and $6,736 passes, so the $25 per-taxpayer credit applies.", + "new": "The only test is federal AGI at or below $12,500 for a single filer, and $6,808 passes, so the $25 per-taxpayer credit applies.", + "reason": "prompt.md lists $6,720 pension, $16 dividends and $72 capital gains, and engine irs_gross_income sums parameters/gov/irs/gross_income/sources.yaml, including non_sch_d_capital_gains, giving AGI of $6,808." + }, + { + "case_id": "us__scenario_013__state_refundable_credits", + "field": "annotation", + "model": "claude-opus-5", + "old": "This filer's AGI is $6,736.", + "new": "This filer's AGI is $6,808.", + "reason": "prompt.md lists $6,720 pension, $16 dividends and $72 capital gains, and engine irs_gross_income sums parameters/gov/irs/gross_income/sources.yaml, including non_sch_d_capital_gains, giving AGI of $6,808." + }, + { + "case_id": "us__scenario_013__state_refundable_credits", + "field": "annotation", + "model": "claude-sonnet-5", + "old": "It missed the refundable Increased Excise Tax Credit, which pays $25 to a single filer with AGI of $6,736, below the $12,500 limit.", + "new": "It missed the refundable Increased Excise Tax Credit, which pays $25 to a single filer with AGI of $6,808, below the $12,500 limit.", + "reason": "prompt.md lists $6,720 pension, $16 dividends and $72 capital gains, and engine irs_gross_income sums parameters/gov/irs/gross_income/sources.yaml, including non_sch_d_capital_gains, giving AGI of $6,808." + }, + { + "case_id": "us__scenario_013__state_refundable_credits", + "field": "annotation", + "model": "deepseek-v4-flash-0731", + "old": "The Increased Excise Tax Credit is refundable regardless of liability and pays $25 for the taxpayer alone when AGI ($6,736) is at or below $12,500.", + "new": "The Increased Excise Tax Credit is refundable regardless of liability and pays $25 for the taxpayer alone when AGI ($6,808) is at or below $12,500.", + "reason": "prompt.md lists $6,720 pension, $16 dividends and $72 capital gains, and engine irs_gross_income sums parameters/gov/irs/gross_income/sources.yaml, including non_sch_d_capital_gains, giving AGI of $6,808." + }, + { + "case_id": "us__scenario_013__state_refundable_credits", + "field": "annotation", + "model": "deepseek-v4-pro", + "old": "The Increased Excise Tax Credit pays $25 for the taxpayer themself when a single filer's AGI is at or below $12,500, and this filer's AGI is $6,736.", + "new": "The Increased Excise Tax Credit pays $25 for the taxpayer themself when a single filer's AGI is at or below $12,500, and this filer's AGI is $6,808.", + "reason": "prompt.md lists $6,720 pension, $16 dividends and $72 capital gains, and engine irs_gross_income sums parameters/gov/irs/gross_income/sources.yaml, including non_sch_d_capital_gains, giving AGI of $6,808." + }, + { + "case_id": "us__scenario_013__state_refundable_credits", + "field": "annotation", + "model": "deepseek-v4-pro-0813", + "old": "It missed the Increased Excise Tax Credit, which needs none of these and pays $25 to a single filer with AGI of $6,736, below the $12,500 limit.", + "new": "It missed the Increased Excise Tax Credit, which needs none of these and pays $25 to a single filer with AGI of $6,808, below the $12,500 limit.", + "reason": "prompt.md lists $6,720 pension, $16 dividends and $72 capital gains, and engine irs_gross_income sums parameters/gov/irs/gross_income/sources.yaml, including non_sch_d_capital_gains, giving AGI of $6,808." + }, + { + "case_id": "us__scenario_013__state_refundable_credits", + "field": "annotation", + "model": "deepseek-v4.1-flash", + "old": "Arizona's Increased Excise Tax Credit does not depend on earnings and pays $25 to a single filer with AGI at or below $12,500; this filer's AGI is $6,736.", + "new": "Arizona's Increased Excise Tax Credit does not depend on earnings and pays $25 to a single filer with AGI at or below $12,500; this filer's AGI is $6,808.", + "reason": "prompt.md lists $6,720 pension, $16 dividends and $72 capital gains, and engine irs_gross_income sums parameters/gov/irs/gross_income/sources.yaml, including non_sch_d_capital_gains, giving AGI of $6,808." + }, + { + "case_id": "us__scenario_013__state_refundable_credits", + "field": "annotation", + "model": "gemini-3-flash-preview", + "old": "That credit pays $25 to a single filer with AGI of $6,736, which is under the $12,500 limit.", + "new": "That credit pays $25 to a single filer with AGI of $6,808, which is under the $12,500 limit.", + "reason": "prompt.md lists $6,720 pension, $16 dividends and $72 capital gains, and engine irs_gross_income sums parameters/gov/irs/gross_income/sources.yaml, including non_sch_d_capital_gains, giving AGI of $6,808." + }, + { + "case_id": "us__scenario_013__state_refundable_credits", + "field": "annotation", + "model": "gemini-3.1-flash-lite-preview", + "old": "That credit pays $25 to a single filer whose AGI ($6,736) is at or below $12,500.", + "new": "That credit pays $25 to a single filer whose AGI ($6,808) is at or below $12,500.", + "reason": "prompt.md lists $6,720 pension, $16 dividends and $72 capital gains, and engine irs_gross_income sums parameters/gov/irs/gross_income/sources.yaml, including non_sch_d_capital_gains, giving AGI of $6,808." + }, + { + "case_id": "us__scenario_013__state_refundable_credits", + "field": "annotation", + "model": "gemini-3.1-pro-preview", + "old": "That credit pays $25 to a single filer with AGI at or below $12,500, and this filer's AGI is $6,736.", + "new": "That credit pays $25 to a single filer with AGI at or below $12,500, and this filer's AGI is $6,808.", + "reason": "prompt.md lists $6,720 pension, $16 dividends and $72 capital gains, and engine irs_gross_income sums parameters/gov/irs/gross_income/sources.yaml, including non_sch_d_capital_gains, giving AGI of $6,808." + }, + { + "case_id": "us__scenario_013__state_refundable_credits", + "field": "annotation", + "model": "gemini-3.5-flash", + "old": "That credit pays $25 for a single taxpayer with AGI of $6,736, below the $12,500 limit.", + "new": "That credit pays $25 for a single taxpayer with AGI of $6,808, below the $12,500 limit.", + "reason": "prompt.md lists $6,720 pension, $16 dividends and $72 capital gains, and engine irs_gross_income sums parameters/gov/irs/gross_income/sources.yaml, including non_sch_d_capital_gains, giving AGI of $6,808." + }, + { + "case_id": "us__scenario_013__state_refundable_credits", + "field": "annotation", + "model": "gemini-3.5-flash-lite", + "old": "It missed the Increased Excise Tax Credit, which pays $25 to a single filer with AGI at or below $12,500; this filer's AGI is $6,736.", + "new": "It missed the Increased Excise Tax Credit, which pays $25 to a single filer with AGI at or below $12,500; this filer's AGI is $6,808.", + "reason": "prompt.md lists $6,720 pension, $16 dividends and $72 capital gains, and engine irs_gross_income sums parameters/gov/irs/gross_income/sources.yaml, including non_sch_d_capital_gains, giving AGI of $6,808." + }, + { + "case_id": "us__scenario_013__state_refundable_credits", + "field": "annotation", + "model": "gemini-3.6-flash", + "old": "The Increased Excise Tax Credit limit for a single filer is $12,500 of federal AGI, and this filer's AGI is only $6,736 because Social Security is untaxed, so the $25 credit applies.", + "new": "The Increased Excise Tax Credit limit for a single filer is $12,500 of federal AGI, and this filer's AGI is only $6,808 because Social Security is untaxed, so the $25 credit applies.", + "reason": "prompt.md lists $6,720 pension, $16 dividends and $72 capital gains, and engine irs_gross_income sums parameters/gov/irs/gross_income/sources.yaml, including non_sch_d_capital_gains, giving AGI of $6,808." + }, + { + "case_id": "us__scenario_013__state_refundable_credits", + "field": "annotation", + "model": "glm-5.2", + "old": "That credit pays $25 to a single filer with AGI of $6,736, under the $12,500 limit.", + "new": "That credit pays $25 to a single filer with AGI of $6,808, under the $12,500 limit.", + "reason": "prompt.md lists $6,720 pension, $16 dividends and $72 capital gains, and engine irs_gross_income sums parameters/gov/irs/gross_income/sources.yaml, including non_sch_d_capital_gains, giving AGI of $6,808." + }, + { + "case_id": "us__scenario_013__state_refundable_credits", + "field": "annotation", + "model": "glm-5.3", + "old": "That credit pays $25 to a single filer with AGI at or below $12,500; this filer's AGI is $6,736.", + "new": "That credit pays $25 to a single filer with AGI at or below $12,500; this filer's AGI is $6,808.", + "reason": "prompt.md lists $6,720 pension, $16 dividends and $72 capital gains, and engine irs_gross_income sums parameters/gov/irs/gross_income/sources.yaml, including non_sch_d_capital_gains, giving AGI of $6,808." + }, + { + "case_id": "us__scenario_013__state_refundable_credits", + "field": "annotation", + "model": "gpt-5.4-mini", + "old": "The only trigger is AGI at or below $12,500 for a single filer, and this filer's $6,736 meets it, so the credit is $25.", + "new": "The only trigger is AGI at or below $12,500 for a single filer, and this filer's $6,808 meets it, so the credit is $25.", + "reason": "prompt.md lists $6,720 pension, $16 dividends and $72 capital gains, and engine irs_gross_income sums parameters/gov/irs/gross_income/sources.yaml, including non_sch_d_capital_gains, giving AGI of $6,808." + }, + { + "case_id": "us__scenario_013__state_refundable_credits", + "field": "annotation", + "model": "gpt-5.4-nano", + "old": "Arizona's Increased Excise Tax Credit needs neither and pays $25 to a single filer with AGI of $6,736, below the $12,500 limit.", + "new": "Arizona's Increased Excise Tax Credit needs neither and pays $25 to a single filer with AGI of $6,808, below the $12,500 limit.", + "reason": "prompt.md lists $6,720 pension, $16 dividends and $72 capital gains, and engine irs_gross_income sums parameters/gov/irs/gross_income/sources.yaml, including non_sch_d_capital_gains, giving AGI of $6,808." + }, + { + "case_id": "us__scenario_013__state_refundable_credits", + "field": "annotation", + "model": "gpt-5.6-luna", + "old": "The facts do support the Increased Excise Tax Credit: a one-person tax unit with federal AGI of $6,736, at or below $12,500, receives $25.", + "new": "The facts do support the Increased Excise Tax Credit: a one-person tax unit with federal AGI of $6,808, at or below $12,500, receives $25.", + "reason": "prompt.md lists $6,720 pension, $16 dividends and $72 capital gains, and engine irs_gross_income sums parameters/gov/irs/gross_income/sources.yaml, including non_sch_d_capital_gains, giving AGI of $6,808." + }, + { + "case_id": "us__scenario_013__state_refundable_credits", + "field": "annotation", + "model": "gpt-5.6-sol", + "old": "The Increased Excise Tax Credit depends only on AGI at or below $12,500 for a single filer, which this filer meets at $6,736, so it pays $25.", + "new": "The Increased Excise Tax Credit depends only on AGI at or below $12,500 for a single filer, which this filer meets at $6,808, so it pays $25.", + "reason": "prompt.md lists $6,720 pension, $16 dividends and $72 capital gains, and engine irs_gross_income sums parameters/gov/irs/gross_income/sources.yaml, including non_sch_d_capital_gains, giving AGI of $6,808." + }, + { + "case_id": "us__scenario_013__state_refundable_credits", + "field": "annotation", + "model": "gpt-5.6-terra", + "old": "It missed the Increased Excise Tax Credit, which pays $25 to a single filer with AGI of $6,736, below the $12,500 limit.", + "new": "It missed the Increased Excise Tax Credit, which pays $25 to a single filer with AGI of $6,808, below the $12,500 limit.", + "reason": "prompt.md lists $6,720 pension, $16 dividends and $72 capital gains, and engine irs_gross_income sums parameters/gov/irs/gross_income/sources.yaml, including non_sch_d_capital_gains, giving AGI of $6,808." + }, + { + "case_id": "us__scenario_013__state_refundable_credits", + "field": "annotation", + "model": "gpt-6-luna", + "old": "It overlooked the Increased Excise Tax Credit, which pays $25 to a single filer whose federal AGI ($6,736) is at or below $12,500.", + "new": "It overlooked the Increased Excise Tax Credit, which pays $25 to a single filer whose federal AGI ($6,808) is at or below $12,500.", + "reason": "prompt.md lists $6,720 pension, $16 dividends and $72 capital gains, and engine irs_gross_income sums parameters/gov/irs/gross_income/sources.yaml, including non_sch_d_capital_gains, giving AGI of $6,808." + }, + { + "case_id": "us__scenario_013__state_refundable_credits", + "field": "annotation", + "model": "gpt-6-sol", + "old": "The Increased Excise Tax Credit requires none of these and pays $25 to a single filer with AGI of $6,736, below the $12,500 limit.", + "new": "The Increased Excise Tax Credit requires none of these and pays $25 to a single filer with AGI of $6,808, below the $12,500 limit.", + "reason": "prompt.md lists $6,720 pension, $16 dividends and $72 capital gains, and engine irs_gross_income sums parameters/gov/irs/gross_income/sources.yaml, including non_sch_d_capital_gains, giving AGI of $6,808." + }, + { + "case_id": "us__scenario_013__state_refundable_credits", + "field": "annotation", + "model": "gpt-6.1-terra", + "old": "The Increased Excise Tax Credit allows single filers with federal AGI up to $12,500, and this filer's AGI is $6,736, so the $25 credit applies.", + "new": "The Increased Excise Tax Credit allows single filers with federal AGI up to $12,500, and this filer's AGI is $6,808, so the $25 credit applies.", + "reason": "prompt.md lists $6,720 pension, $16 dividends and $72 capital gains, and engine irs_gross_income sums parameters/gov/irs/gross_income/sources.yaml, including non_sch_d_capital_gains, giving AGI of $6,808." + }, + { + "case_id": "us__scenario_013__state_refundable_credits", + "field": "annotation", + "model": "grok-4.3", + "old": "The model checked only a Working Poor Tax Credit, which needs earned income or donations. It missed the Increased Excise Tax Credit, which pays $25 to a single filer with AGI of $6,736, below the $12,500 limit, regardless of income source.", + "new": "The model ruled out a Working Poor Tax Credit based on income sources. It missed the Increased Excise Tax Credit, which pays $25 to a single filer with AGI of $6,808, below the $12,500 limit, regardless of income source.", + "reason": "prompt.md reports an income-source rationale, engine variables/gov/states/az/tax/income/credits/charitable_contribution/az_charitable_contributions_credit_potential.py uses qualifying contributions rather than earnings, and parameters/gov/irs/gross_income/sources.yaml includes the listed $72 capital gains in AGI of $6,808." + }, + { + "case_id": "us__scenario_013__state_refundable_credits", + "field": "annotation", + "model": "grok-4.5", + "old": "It never applied the Increased Excise Tax Credit, which pays $25 to a single filer with AGI at or below $12,500; this filer's AGI is $6,736.", + "new": "It never applied the Increased Excise Tax Credit, which pays $25 to a single filer with AGI at or below $12,500; this filer's AGI is $6,808.", + "reason": "prompt.md lists $6,720 pension, $16 dividends and $72 capital gains, and engine irs_gross_income sums parameters/gov/irs/gross_income/sources.yaml, including non_sch_d_capital_gains, giving AGI of $6,808." + }, + { + "case_id": "us__scenario_013__state_refundable_credits", + "field": "annotation", + "model": "grok-build-0.1", + "old": "A one-person tax unit with AGI of $6,736 is exactly who qualifies for Arizona's $25 Increased Excise Tax Credit, whose single-filer limit is $12,500.", + "new": "A one-person tax unit with AGI of $6,808 is exactly who qualifies for Arizona's $25 Increased Excise Tax Credit, whose single-filer limit is $12,500.", + "reason": "prompt.md lists $6,720 pension, $16 dividends and $72 capital gains, and engine irs_gross_income sums parameters/gov/irs/gross_income/sources.yaml, including non_sch_d_capital_gains, giving AGI of $6,808." + }, + { + "case_id": "us__scenario_013__state_refundable_credits", + "field": "annotation", + "model": "inkling", + "old": "Arizona's Increased Excise Tax Credit is refundable without any liability and pays $25 for the taxpayer alone when AGI ($6,736) is at or below $12,500.", + "new": "Arizona's Increased Excise Tax Credit is refundable without any liability and pays $25 for the taxpayer alone when AGI ($6,808) is at or below $12,500.", + "reason": "prompt.md lists $6,720 pension, $16 dividends and $72 capital gains, and engine irs_gross_income sums parameters/gov/irs/gross_income/sources.yaml, including non_sch_d_capital_gains, giving AGI of $6,808." + }, + { + "case_id": "us__scenario_013__state_refundable_credits", + "field": "annotation", + "model": "kimi-k2.6", + "old": "It missed the Increased Excise Tax Credit, which needs no earnings or housing costs and pays $25 to a single filer with AGI of $6,736, below the $12,500 limit.", + "new": "It missed the Increased Excise Tax Credit, which needs no earnings or housing costs and pays $25 to a single filer with AGI of $6,808, below the $12,500 limit.", + "reason": "prompt.md lists $6,720 pension, $16 dividends and $72 capital gains, and engine irs_gross_income sums parameters/gov/irs/gross_income/sources.yaml, including non_sch_d_capital_gains, giving AGI of $6,808." + }, + { + "case_id": "us__scenario_013__state_refundable_credits", + "field": "annotation", + "model": "kimi-k3", + "old": "The Increased Excise Tax Credit tests federal AGI, which is $6,736 because the Social Security is untaxed, against a $12,500 single-filer limit, so the $25 credit applies.", + "new": "The Increased Excise Tax Credit tests federal AGI, which is $6,808 because the Social Security is untaxed, against a $12,500 single-filer limit, so the $25 credit applies.", + "reason": "prompt.md lists $6,720 pension, $16 dividends and $72 capital gains, and engine irs_gross_income sums parameters/gov/irs/gross_income/sources.yaml, including non_sch_d_capital_gains, giving AGI of $6,808." + }, + { + "case_id": "us__scenario_013__state_refundable_credits", + "field": "annotation", + "model": "minimax-m3", + "old": "The Increased Excise Tax Credit pays $25 for the taxpayer themself when a single filer's AGI is at or below $12,500, and this filer's AGI is $6,736.", + "new": "The Increased Excise Tax Credit pays $25 for the taxpayer themself when a single filer's AGI is at or below $12,500, and this filer's AGI is $6,808.", + "reason": "prompt.md lists $6,720 pension, $16 dividends and $72 capital gains, and engine irs_gross_income sums parameters/gov/irs/gross_income/sources.yaml, including non_sch_d_capital_gains, giving AGI of $6,808." + }, + { + "case_id": "us__scenario_013__state_refundable_credits", + "field": "annotation", + "model": "muse-spark-1.3", + "old": "A single filer with AGI of $6,736 meets the $12,500 test for the Increased Excise Tax Credit and receives $25.", + "new": "A single filer with AGI of $6,808 meets the $12,500 test for the Increased Excise Tax Credit and receives $25.", + "reason": "prompt.md lists $6,720 pension, $16 dividends and $72 capital gains, and engine irs_gross_income sums parameters/gov/irs/gross_income/sources.yaml, including non_sch_d_capital_gains, giving AGI of $6,808." + }, + { + "case_id": "us__scenario_013__state_refundable_credits", + "field": "annotation", + "model": "muse-wonder", + "old": "The Increased Excise Tax Credit requires neither and pays $25 to a single filer with AGI of $6,736, below the $12,500 limit.", + "new": "The Increased Excise Tax Credit requires neither and pays $25 to a single filer with AGI of $6,808, below the $12,500 limit.", + "reason": "prompt.md lists $6,720 pension, $16 dividends and $72 capital gains, and engine irs_gross_income sums parameters/gov/irs/gross_income/sources.yaml, including non_sch_d_capital_gains, giving AGI of $6,808." + }, + { + "case_id": "us__scenario_013__state_refundable_credits", + "field": "annotation", + "model": "ox-alpha", + "old": "It ignored the separate Increased Excise Tax Credit, which tests federal AGI ($6,736, since Social Security is untaxed) against a $12,500 single-filer limit and pays $25.", + "new": "It ignored the separate Increased Excise Tax Credit, which tests federal AGI ($6,808, since Social Security is untaxed) against a $12,500 single-filer limit and pays $25.", + "reason": "prompt.md lists $6,720 pension, $16 dividends and $72 capital gains, and engine irs_gross_income sums parameters/gov/irs/gross_income/sources.yaml, including non_sch_d_capital_gains, giving AGI of $6,808." + }, + { + "case_id": "us__scenario_013__state_refundable_credits", + "field": "annotation", + "model": "qwen-3.7-max", + "old": "The Increased Excise Tax Credit depends on neither and pays $25 to a single filer with AGI of $6,736, below the $12,500 limit.", + "new": "The Increased Excise Tax Credit depends on neither and pays $25 to a single filer with AGI of $6,808, below the $12,500 limit.", + "reason": "prompt.md lists $6,720 pension, $16 dividends and $72 capital gains, and engine irs_gross_income sums parameters/gov/irs/gross_income/sources.yaml, including non_sch_d_capital_gains, giving AGI of $6,808." + }, + { + "case_id": "us__scenario_013__state_refundable_credits", + "field": "annotation", + "model": "qwen3.8-max", + "old": "The Increased Excise Tax Credit is fully refundable and pays $25 to a single filer with AGI at or below $12,500, and this filer's AGI is $6,736.", + "new": "The Increased Excise Tax Credit is fully refundable and pays $25 to a single filer with AGI at or below $12,500, and this filer's AGI is $6,808.", + "reason": "prompt.md lists $6,720 pension, $16 dividends and $72 capital gains, and engine irs_gross_income sums parameters/gov/irs/gross_income/sources.yaml, including non_sch_d_capital_gains, giving AGI of $6,808." + }, + { + "case_id": "us__scenario_013__state_refundable_credits", + "field": "case_annotation", + "old": "This head's AGI is $6,736 because Social Security is untaxed at this income level, so they qualify for $25 as a one-person tax unit.", + "new": "This head's AGI is $6,808 because Social Security is untaxed at this income level, so they qualify for $25 as a one-person tax unit.", + "reason": "prompt.md lists $6,720 pension, $16 dividends and $72 capital gains, and engine irs_gross_income sums parameters/gov/irs/gross_income/sources.yaml, including non_sch_d_capital_gains, giving AGI of $6,808." + }, + { + "case_id": "us__scenario_018__federal_income_tax_before_refundable_credits", + "field": "case_annotation", + "old": "the $68,005 wage total matches straight-time pay of $26 × 50 hrs × 52, so no time-and-a-half premium was paid, and nothing says the vehicle qualifies", + "new": "no FLSA overtime premium is listed, and the engine's overtime deduction counts only that premium; nothing says the vehicle qualifies", + "reason": "prompt.md lists $26/hour and 50 hours, and $26 × 50 × 52 is $67,600, not $68,005; the overtime_income_deduction formula counts only the fsla_overtime_premium input (household/income/person/fsla_overtime_premium.py), which is 0 here because it is not listed." + }, + { + "case_id": "us__scenario_018__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-fable-5.1", + "old": "and the $68,005 wage total matches straight-time pay for 50 hours", + "new": "and the engine's overtime deduction counts only a listed FLSA overtime premium", + "reason": "Straight-time pay for 50 hours is $26 × 50 × 52 = $67,600 (prompt.md), not $68,005; overtime_income_deduction reads only the fsla_overtime_premium input, which is 0 here." + }, + { + "case_id": "us__scenario_018__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-opus-5.5", + "old": "(the wage total matches straight-time pay for 50 hours)", + "new": "(the engine's overtime deduction counts only a listed FLSA overtime premium)", + "reason": "Straight-time pay for 50 hours is $26 × 50 × 52 = $67,600 (prompt.md), not the $68,005 wage total; overtime_income_deduction reads only the fsla_overtime_premium input, which is 0 here." + }, + { + "case_id": "us__scenario_018__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-4-argon", + "old": "(the $68,005 wage total matches straight-time pay for 50 hours)", + "new": "(the engine's overtime deduction counts only a listed FLSA overtime premium)", + "reason": "Straight-time pay for 50 hours is $26 × 50 × 52 = $67,600 (prompt.md), not $68,005; overtime_income_deduction reads only the fsla_overtime_premium input, which is 0 here." + }, + { + "case_id": "us__scenario_018__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-5.6-sol", + "old": ", and the $68,005 wage total matches straight-time pay for 50 hours,", + "new": ", and the engine's overtime deduction counts only a listed FLSA overtime premium,", + "reason": "Straight-time pay for 50 hours is $26 × 50 × 52 = $67,600 (prompt.md), not $68,005; overtime_income_deduction reads only the fsla_overtime_premium input, which is 0 here." + }, + { + "case_id": "us__scenario_018__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-6-astra", + "old": ", and the wage total matches straight-time pay for 50 hours,", + "new": ", and the engine's overtime deduction counts only a listed FLSA overtime premium,", + "reason": "Straight-time pay for 50 hours is $26 × 50 × 52 = $67,600 (prompt.md), not the $68,005 wage total; overtime_income_deduction reads only the fsla_overtime_premium input, which is 0 here." + }, + { + "case_id": "us__scenario_018__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-6-sol", + "old": "; no overtime premium is listed and the $68,005 wages match straight-time pay.", + "new": "; no overtime premium is listed, and the engine's overtime deduction counts only a listed FLSA overtime premium.", + "reason": "Straight-time pay for 50 hours is $26 × 50 × 52 = $67,600 (prompt.md), not $68,005; overtime_income_deduction reads only the fsla_overtime_premium input, which is 0 here." + }, + { + "case_id": "us__scenario_018__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-6.1-terra", + "old": " and the wage total matches straight-time pay for 50 hours", + "new": " and the engine's overtime deduction counts only a listed FLSA overtime premium", + "reason": "Straight-time pay for 50 hours is $26 × 50 × 52 = $67,600 (prompt.md), not the $68,005 wage total; overtime_income_deduction reads only the fsla_overtime_premium input, which is 0 here." + }, + { + "case_id": "us__scenario_018__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "muse-spark-1.3", + "old": "and the wages match straight-time pay", + "new": "and the engine's overtime deduction counts only a listed FLSA overtime premium", + "reason": "Straight-time pay for 50 hours is $26 × 50 × 52 = $67,600 (prompt.md), not the $68,005 wage total; overtime_income_deduction reads only the fsla_overtime_premium input, which is 0 here." + }, + { + "case_id": "us__scenario_020__federal_income_tax_before_refundable_credits", + "field": "case_annotation", + "old": "PolicyEngine adds a sales tax amount from the IRS optional table, about $3,256, to the $13,834 of real estate taxes. That gives $17,090.34 of itemized deductions, which beats the $16,100 standard deduction. Once the filer itemizes, the $196 gift falls below the 0.5%-of-AGI floor and the non-itemizer charitable deduction is unavailable.", + "new": "The frozen reference adds a sales tax amount of about $3,256, projected from the IRS's 2023 optional table, to the $13,834 of real estate taxes. That gives $17,090.34 of itemized deductions, so it itemizes and the $196 gift falls below the 0.5%-of-AGI floor. The release's sales tax convention (c_irs_sales_tax_2025) uses the IRS 2025 table, whose $1,595 for a single Texas filer at this income leaves SALT below the $16,100 standard deduction. Under it the filer takes the standard deduction plus the $196 non-itemizer charitable deduction, and policyengine-us 2.60.0 gives $68,334.73 with NIIT.", + "reason": "prior_corrections.json corrected this framing; reference_outputs.csv.meta.json revisions (c_irs_sales_tax_2025 and the 2.60.0 excluded_outputs_rechecked entry for scenario_020, $68,334.73) and parameter gov.irs.deductions.itemized.salt_and_real_estate.state_sales_tax_table.tax TX/1/19 (2025: 1,595)." + }, + { + "case_id": "us__scenario_020__federal_income_tax_before_refundable_credits", + "field": "case_annotation", + "old": "The models that got closest took the standard deduction and missed the sales tax election.", + "new": "The models that got closest took the standard deduction, as the convention does; those that also took the $196 non-itemizer charitable deduction land within $0.14 of $68,334.73 with NIIT or of $68,112.09 without it.", + "reason": "prior_corrections.json fixed this sentence; reference_outputs.csv.meta.json 2.60.0 recheck ($68,334.73), reference_exclusions.json alternative_value $68,112.09, and prompt.md answers of 68,334.59 and 68,111.95." + }, + { + "case_id": "us__scenario_020__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-fable-5", + "old": "It left out the general sales tax deduction that a Texas filer claims in place of income tax, about $3,256. Itemized deductions of $17,090 beat the $16,100 standard deduction, so its taxable income of $284,050 was about $990 too high.", + "new": "The standard deduction is the household's choice under the release's sales tax convention (c_irs_sales_tax_2025), whose IRS 2025 amount of $1,595 leaves SALT below $16,100. It left out the $196 non-itemizer charitable deduction, so its taxable income of $284,050 is $195.81 above the convention's $283,854.19, and its $68,404 is $69.27 above the $68,334.73 that policyengine-us 2.60.0 gives with NIIT.", + "reason": "prior_corrections.json fixed this claim for this row; reference_outputs.csv.meta.json c_irs_sales_tax_2025 and 2.60.0 recheck of scenario_020 ($68,334.73)." + }, + { + "case_id": "us__scenario_020__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-fable-5.1", + "old": "It missed the projected general sales tax amount that, added to the $13,834 of real estate taxes, makes itemized SALT $17,090. Itemizing is the better choice, and an itemizer's $196 gift falls under the 0.5%-of-AGI floor.", + "new": "That is the household's choice under the release's sales tax convention (c_irs_sales_tax_2025), whose IRS 2025 table leaves SALT below the standard deduction; only the frozen reference's projected sales tax makes itemized SALT $17,090. Its $68,334.59 is $0.14 below the $68,334.73 that policyengine-us 2.60.0 gives with NIIT.", + "reason": "prior_corrections.json fixed this claim for this row; reference_outputs.csv.meta.json 2.60.0 recheck of scenario_020 ($68,334.73)." + }, + { + "case_id": "us__scenario_020__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-haiku-4.5", + "old": "It never itemized real estate taxes plus sales tax ($17,090) and never added NIIT.", + "new": "It never took the 2026 $16,100 standard deduction plus the $196 non-itemizer charitable deduction, which the release's sales tax convention (c_irs_sales_tax_2025) makes the household's choice, and never added NIIT.", + "reason": "prior_corrections.json fixed this claim for this row; reference_outputs.csv.meta.json c_irs_sales_tax_2025 and the scenario_020 rechecks." + }, + { + "case_id": "us__scenario_020__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-haiku-5.5", + "old": "The correct derivation gives AGI of $300,150 and itemized SALT of $17,090. Taxable income is then $283,060, and tax is $68,056.71 including NIIT.", + "new": "Under the release's sales tax convention (c_irs_sales_tax_2025), AGI of $300,150 less the $16,100 standard deduction and the $196 non-itemizer charitable deduction gives taxable income of $283,854.19. Tax is $68,334.73 with NIIT, or the exclusion record's $68,112.09 without it.", + "reason": "prior_corrections.json fixed this claim for this row; reference_outputs.csv.meta.json 2.60.0 recheck and reference_exclusions.json (output excluded, alternative 68,112.09)." + }, + { + "case_id": "us__scenario_020__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-opus-5", + "old": "The correct itemized total is $17,090: $13,834 of real estate taxes plus the sales tax table amount. On a $300,150 AGI, that yields $68,056.71 including NIIT.", + "new": "Itemized deductions are SALT alone, and the release's sales tax convention (c_irs_sales_tax_2025) leaves them below the $16,100 standard deduction. On a $300,150 AGI, the standard deduction plus the $196 non-itemizer charitable deduction yields $68,334.73 with NIIT, or $68,112.09 without it.", + "reason": "prior_corrections.json fixed this claim for this row; reference_outputs.csv.meta.json 2.60.0 recheck and reference_exclusions.json alternative_value." + }, + { + "case_id": "us__scenario_020__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-opus-5.5", + "old": "It missed that the general sales tax amount added to the $13,834 of real estate taxes gives $17,090 of itemized SALT, which beats $16,296. Its taxable income of $283,854 was therefore about $794 too high.", + "new": "That is the household's choice under the release's sales tax convention (c_irs_sales_tax_2025), whose IRS 2025 table leaves SALT below the standard deduction. Its $68,334.59 is $0.14 below the $68,334.73 that policyengine-us 2.60.0 gives with NIIT.", + "reason": "prior_corrections.json fixed this claim for this row; reference_outputs.csv.meta.json 2.60.0 recheck of scenario_020 ($68,334.73)." + }, + { + "case_id": "us__scenario_020__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-sonnet-5.5", + "old": "It also left out the general sales tax deduction, so it took the $16,100 standard deduction instead of $17,090 of itemized SALT.", + "new": "It also took the $16,100 standard deduction without the $196 non-itemizer charitable deduction; the standard deduction itself is the household's choice under the release's sales tax convention (c_irs_sales_tax_2025).", + "reason": "prior_corrections.json fixed this claim for this row; reference_outputs.csv.meta.json c_irs_sales_tax_2025 and scenario_020 rechecks." + }, + { + "case_id": "us__scenario_020__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "deepseek-v4-flash-0731", + "old": "correct taxable income is $283,060.", + "new": "taxable income is $283,854.19 under the release's sales tax convention (c_irs_sales_tax_2025), which takes the standard deduction plus the $196 non-itemizer charitable deduction.", + "reason": "prior_corrections.json fixed this figure for this row; reference_outputs.csv.meta.json c_irs_sales_tax_2025; 300,150.19 - 16,296 = 283,854.19." + }, + { + "case_id": "us__scenario_020__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "deepseek-v4-pro-0813", + "old": "so it is zero at roughly $300,000 of MAGI. It also skipped the alimony deduction, used a $15,350 standard deduction instead of itemizing $17,090, and left out NIIT.", + "new": "so it is zero at $275,000 of MAGI. It also skipped the alimony deduction and used a $15,350 standard deduction instead of the $16,100 standard deduction plus the $196 non-itemizer charitable deduction, which the release's sales tax convention (c_irs_sales_tax_2025) makes the household's choice. It also left out NIIT.", + "reason": "Engine overtime_income_deduction with gov.irs.deductions.overtime_income.cap (SINGLE 12,500), phase_out.start (150,000) and phase_out.rate (0.1) reaches zero at $275,000; prior_corrections.json fixed the itemizing claim for this row." + }, + { + "case_id": "us__scenario_020__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.1-flash-lite-preview", + "old": ", so it took the standard deduction instead of $17,090 of itemized deductions.", + "new": ". Its standard deduction is still the household's choice under the release's sales tax convention (c_irs_sales_tax_2025), whose IRS 2025 table leaves SALT below the $16,100 standard deduction even under the $40,400 cap.", + "reason": "prior_corrections.json fixed this claim for this row; reference_outputs.csv.meta.json c_irs_sales_tax_2025 and scenario_020 rechecks." + }, + { + "case_id": "us__scenario_020__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.1-pro-preview", + "old": "ordinary tax applies on $283,060 of taxable income.", + "new": "ordinary tax applies on $283,854.19 of taxable income under the release's sales tax convention (c_irs_sales_tax_2025), which takes the standard deduction plus the $196 non-itemizer charitable deduction.", + "reason": "prior_corrections.json fixed this figure for this row; reference_outputs.csv.meta.json c_irs_sales_tax_2025." + }, + { + "case_id": "us__scenario_020__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.5-flash", + "old": "The correct path is AGI of $300,150 and $17,090 of itemized SALT under ordinary brackets.", + "new": "Under the release's sales tax convention (c_irs_sales_tax_2025), the path is AGI of $300,150 with the $16,100 standard deduction plus the $196 non-itemizer charitable deduction, taxed under ordinary brackets.", + "reason": "prior_corrections.json fixed this claim for this row; reference_outputs.csv.meta.json c_irs_sales_tax_2025." + }, + { + "case_id": "us__scenario_020__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.5-flash-lite", + "old": "took the standard deduction instead of $17,090 of itemized SALT including sales tax. Its $50,568 figure is about $17,000 below what the 2026 single brackets give on roughly $290,000 of taxable income.", + "new": "took the standard deduction, which the release's sales tax convention (c_irs_sales_tax_2025) makes the household's choice. Its $50,568 figure is about $19,600 below the $70,178.70 that the 2026 single brackets give on $289,759 of taxable income, that AGI less the $16,100 standard deduction.", + "reason": "prior_corrections.json fixed the itemizing claim for this row; prompt.md (ox-alpha and gpt-6-sol) shows $70,178.70 of tax on $289,759, which is $19,610.70 above $50,568." + }, + { + "case_id": "us__scenario_020__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.8-flash", + "old": "The correct deduction is $17,090 of itemized SALT, real estate plus sales tax.", + "new": "Under the release's sales tax convention (c_irs_sales_tax_2025), the household's deduction is the 2026 $16,100 standard deduction plus the $196 non-itemizer charitable deduction.", + "reason": "prior_corrections.json fixed this claim for this row; reference_outputs.csv.meta.json c_irs_sales_tax_2025." + }, + { + "case_id": "us__scenario_020__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-4-argon", + "old": "It took the $16,100 standard deduction instead of $17,090 of itemized deductions from real estate taxes plus the sales tax election. Together these overstated taxable income by about $6,700.", + "new": "It took the $16,100 standard deduction, which the release's sales tax convention (c_irs_sales_tax_2025) makes the household's choice, but not the $196 non-itemizer charitable deduction. Together these put its taxable income of $289,759 about $5,905 above the convention's $283,854.19.", + "reason": "reference_outputs.csv.meta.json c_irs_sales_tax_2025 and scenario_020 rechecks; 289,759 - 283,854.19 = 5,904.81." + }, + { + "case_id": "us__scenario_020__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "glm-5.3", + "old": "It itemized only $14,030 (real estate taxes plus charity) and left out the general sales tax amount that brings SALT to $17,090, above the $16,100 standard deduction.", + "new": "It compared $14,030 of itemized deductions (real estate taxes plus charity) with the $16,100 standard deduction and took the standard deduction, which the release's sales tax convention (c_irs_sales_tax_2025) makes the household's choice. It left out the $196 non-itemizer charitable deduction.", + "reason": "prior_corrections.json fixed this claim for this row; prompt.md shows glm-5.3 took the standard deduction; reference_outputs.csv.meta.json c_irs_sales_tax_2025." + }, + { + "case_id": "us__scenario_020__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-5.4-mini", + "old": "Itemized deductions total only $17,090, which leaves $68,056.71 of tax.", + "new": "Itemized deductions are only SALT, which stays below the $16,100 standard deduction under the release's sales tax convention (c_irs_sales_tax_2025). The standard deduction plus the $196 non-itemizer charitable deduction leaves $68,334.73 of tax with NIIT, or $68,112.09 without it.", + "reason": "prior_corrections.json fixed this claim for this row; reference_outputs.csv.meta.json 2.60.0 recheck and reference_exclusions.json alternative_value." + }, + { + "case_id": "us__scenario_020__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-5.4-nano", + "old": "The correct itemized total is $17,090 of SALT, giving $68,056.71.", + "new": "Itemized deductions are SALT alone, which stays below the standard deduction under the release's sales tax convention (c_irs_sales_tax_2025). The $16,100 standard deduction plus the $196 non-itemizer charitable deduction gives $68,334.73 with NIIT, or $68,112.09 without it.", + "reason": "prior_corrections.json fixed this claim for this row; reference_outputs.csv.meta.json 2.60.0 recheck and reference_exclusions.json alternative_value." + }, + { + "case_id": "us__scenario_020__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-5.5", + "old": "but it took the $16,100 standard deduction. Itemized SALT is $17,090 once the Texas general sales tax election is added to the $13,834 of real estate taxes, so its taxable income of $284,050 was about $990 too high.", + "new": "and its $16,100 standard deduction is the household's choice under the release's sales tax convention (c_irs_sales_tax_2025), whose IRS 2025 table leaves SALT below it. It left out the $196 non-itemizer charitable deduction, so its taxable income of $284,050 was $195.81 above the convention's $283,854.19.", + "reason": "prior_corrections.json fixed this claim for this row; reference_outputs.csv.meta.json c_irs_sales_tax_2025 and scenario_020 rechecks." + }, + { + "case_id": "us__scenario_020__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-5.6-luna", + "old": "It took the standard deduction instead of $17,090 of itemized SALT including sales tax, and it left out the $222.64 NIIT.", + "new": "Its standard deduction is the household's choice under the release's sales tax convention (c_irs_sales_tax_2025), but it left out the $196 non-itemizer charitable deduction and the $222.64 NIIT.", + "reason": "prior_corrections.json fixed this claim for this row; reference_outputs.csv.meta.json c_irs_sales_tax_2025." + }, + { + "case_id": "us__scenario_020__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-5.6-sol", + "old": "instead of itemizing $17,090: real estate taxes plus the projected sales tax. It also left out the $222.64 NIIT, so $68,112 is regular tax only.", + "new": "as the release's sales tax convention (c_irs_sales_tax_2025) does. It left out the $222.64 NIIT, which the frozen reference includes; its $68,112 is $0.09 below the exclusion record's $68,112.09, which leaves the NIIT out.", + "reason": "prior_corrections.json fixed this claim for this row; reference_exclusions.json alternative_value 68,112.09 and reference_outputs.csv.meta.json c_irs_sales_tax_2025. (verifier: The substance is right, but the old text follows \"deduction \" with no comma, so the new \"which ...\" reads as a run-on restrictive clause; \"as ... does\" fits the splice.)" + }, + { + "case_id": "us__scenario_020__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-5.6-terra", + "old": "took the $16,100 standard deduction instead of $17,090 of itemized SALT including sales tax.", + "new": "took the $16,100 standard deduction without the $196 non-itemizer charitable deduction; the standard deduction itself is the household's choice under the release's sales tax convention (c_irs_sales_tax_2025).", + "reason": "prior_corrections.json fixed this claim for this row; reference_outputs.csv.meta.json c_irs_sales_tax_2025." + }, + { + "case_id": "us__scenario_020__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-6-astra", + "old": " instead of itemizing $17,090: $13,834 of real estate taxes plus the general sales tax table amount. It also left out the $222.64 NIIT that belongs in the total.", + "new": ", which the release's sales tax convention (c_irs_sales_tax_2025) makes the household's choice. It left out the $222.64 NIIT, which the frozen reference includes; its $68,111.95 is $0.14 below the exclusion record's $68,112.09, which leaves the NIIT out.", + "reason": "prior_corrections.json fixed both claims for this row; reference_exclusions.json treats NIIT inclusion as an unlisted input (alternative 68,112.09)." + }, + { + "case_id": "us__scenario_020__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-6-luna", + "old": "It also took the $16,100 standard deduction instead of the $17,090 itemized SALT total, which includes the sales tax election.", + "new": "It also took the $16,100 standard deduction without the $196 non-itemizer charitable deduction; the standard deduction itself is the household's choice under the release's sales tax convention (c_irs_sales_tax_2025).", + "reason": "prior_corrections.json fixed this claim for this row; reference_outputs.csv.meta.json c_irs_sales_tax_2025." + }, + { + "case_id": "us__scenario_020__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-6-sol", + "old": "Itemizing $17,090 of real estate plus sales tax is the better choice, so its taxable income of $289,759 was about $6,700 above the correct $283,060.", + "new": "The standard deduction is the household's choice under the release's sales tax convention (c_irs_sales_tax_2025), but it left out the $196 non-itemizer charitable deduction, so its taxable income of $289,759 was $5,904.81 above the convention's $283,854.19.", + "reason": "prior_corrections.json fixed this claim for this row; reference_outputs.csv.meta.json c_irs_sales_tax_2025; 289,759 - 283,854.19 = 5,904.81." + }, + { + "case_id": "us__scenario_020__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-6.1-sol", + "old": "It missed that real estate taxes plus the projected general sales tax ($17,090) beat that total. It also left out the $222.64 NIIT, reporting regular tax alone.", + "new": "That is the household's choice under the release's sales tax convention (c_irs_sales_tax_2025), whose IRS 2025 table leaves SALT below the standard deduction. It left out the $222.64 NIIT, which the frozen reference includes; its $68,111.95 is $0.14 below the exclusion record's $68,112.09, which leaves the NIIT out.", + "reason": "prior_corrections.json fixed this claim for this row; reference_exclusions.json alternative_value 68,112.09." + }, + { + "case_id": "us__scenario_020__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-6.1-terra", + "old": "but used the $16,100 standard deduction. It missed that the Texas general sales tax election lifts itemized SALT to $17,090, which overstated taxable income by about $990.", + "new": "and its $16,100 standard deduction is the household's choice under the release's sales tax convention (c_irs_sales_tax_2025). Its $68,403.19 matches tax on $284,050 of taxable income, so it left out the $196 non-itemizer charitable deduction, which overstated taxable income by $195.81.", + "reason": "reference_outputs.csv.meta.json c_irs_sales_tax_2025 and scenario_020 rechecks (standard deduction plus $196, $283,854.19); prompt.md shows gpt-5.5's identical 68,403.19 on $284,050." + }, + { + "case_id": "us__scenario_020__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "grok-4.3", + "old": "The full derivation uses AGI of $300,150 and $17,090 of itemized SALT, giving $283,060 of taxable income and $67,834 of regular tax plus $222.64 NIIT.", + "new": "Under the release's sales tax convention (c_irs_sales_tax_2025), the derivation uses AGI of $300,150, the $16,100 standard deduction and the $196 non-itemizer charitable deduction. That gives $283,854.19 of taxable income and $68,112.09 of regular tax, or $68,334.73 with the $222.64 NIIT.", + "reason": "prior_corrections.json fixed this claim for this row; reference_outputs.csv.meta.json 2.60.0 recheck and reference_exclusions.json alternative_value." + }, + { + "case_id": "us__scenario_020__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "grok-4.5", + "old": "Taxable income is $283,060, not $148,321.", + "new": "Under the release's sales tax convention (c_irs_sales_tax_2025), which takes the standard deduction plus the $196 non-itemizer charitable deduction, taxable income is $283,854.19; it computed $148,321.", + "reason": "prior_corrections.json fixed this figure for this row; reference_outputs.csv.meta.json c_irs_sales_tax_2025." + }, + { + "case_id": "us__scenario_020__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "grok-4.7", + "old": "It took the $16,100 standard deduction instead of $17,090 of itemized SALT, missing the general sales tax addition.", + "new": "It took the $16,100 standard deduction, which the release's sales tax convention (c_irs_sales_tax_2025) makes the household's choice, but left out the $196 non-itemizer charitable deduction, for taxable income of $284,050.", + "reason": "prior_corrections.json fixed this claim for this row; reference_outputs.csv.meta.json c_irs_sales_tax_2025." + }, + { + "case_id": "us__scenario_020__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "inkling", + "old": "The correct path is AGI of $300,150 with $17,090 of itemized SALT, where the gift falls below the 0.5% itemizer floor.", + "new": "Under the release's sales tax convention (c_irs_sales_tax_2025), the path is AGI of $300,150 with the $16,100 standard deduction plus the $196 gift as the non-itemizer charitable deduction.", + "reason": "prior_corrections.json fixed this claim for this row; reference_outputs.csv.meta.json c_irs_sales_tax_2025." + }, + { + "case_id": "us__scenario_020__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "kimi-k2.6", + "old": "The correct derivation gives $68,056.71.", + "new": "The frozen reference is $68,056.71; policyengine-us 2.60.0 gives $68,334.73 under the release's conventions, and the exclusion record's alternative, which leaves out the NIIT, is $68,112.09.", + "reason": "reference_exclusions.json excludes this output from scoring; reference_outputs.csv.meta.json 2.60.0 recheck gives $68,334.73. (verifier: The old \"correct derivation\" is contradicted, but the recheck credits $68,334.73 to policyengine-us 2.60.0 (raw and conventions agree, line 967), so crediting it to the sales tax convention alone overclaims.)" + }, + { + "case_id": "us__scenario_020__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "kimi-k3", + "old": "It left out the general sales tax deduction that brings itemized SALT to $17,090. Itemizing would have cut taxable income to $283,060.", + "new": "That is the household's choice under the release's sales tax convention (c_irs_sales_tax_2025), whose IRS 2025 table leaves SALT below the standard deduction even with the sales tax added. Its $68,334.59 is $0.14 below the $68,334.73 that policyengine-us 2.60.0 gives with NIIT.", + "reason": "prior_corrections.json fixed this claim for this row; reference_outputs.csv.meta.json 2.60.0 recheck of scenario_020." + }, + { + "case_id": "us__scenario_020__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "minimax-m3", + "old": "With $17,090 of itemized deductions, the correct tax is $68,056.71.", + "new": "Under the release's sales tax convention (c_irs_sales_tax_2025), the $16,100 standard deduction plus the $196 non-itemizer charitable deduction gives $68,334.73 with NIIT, or the exclusion record's $68,112.09 without it.", + "reason": "prior_corrections.json fixed this claim for this row; reference_outputs.csv.meta.json 2.60.0 recheck and reference_exclusions.json alternative_value." + }, + { + "case_id": "us__scenario_020__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "muse-spark-1.3", + "old": "It used the standard deduction instead of $17,090 of itemized SALT including sales tax, and it left out NIIT.", + "new": "It took a $15,750 standard deduction instead of the 2026 $16,100 standard deduction plus the $196 non-itemizer charitable deduction, which the release's sales tax convention (c_irs_sales_tax_2025) makes the household's choice, and it left out NIIT.", + "reason": "reference_outputs.csv.meta.json c_irs_sales_tax_2025 and scenario_020 rechecks (standard deduction plus $196). (verifier: muse-spark's $297,470 AGI less its $281,720 taxable income is $15,750, the 2025 amount in standard/amount.yaml, so calling its standard deduction \"the household's choice\" hides two errors: the wrong year's amount and the missing $196.)" + }, + { + "case_id": "us__scenario_020__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "muse-wonder", + "old": "It used the standard deduction plus the charitable deduction instead of $17,090 of itemized SALT, and it left out the $222.64 NIIT.", + "new": "Its standard deduction plus the charitable deduction is the household's choice under the release's sales tax convention (c_irs_sales_tax_2025), and it left out the $222.64 NIIT.", + "reason": "prior_corrections.json fixed this claim for this row; reference_outputs.csv.meta.json c_irs_sales_tax_2025." + }, + { + "case_id": "us__scenario_020__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "ox-alpha", + "old": "It itemized only $14,030, without the general sales tax amount that brings SALT to $17,090, and it left out the $222.64 NIIT.", + "new": "It took the $16,100 standard deduction over $14,030 of itemized deductions, which the release's sales tax convention (c_irs_sales_tax_2025) makes the household's choice, but it left out the $196 non-itemizer charitable deduction and the $222.64 NIIT.", + "reason": "prior_corrections.json fixed this claim for this row; prompt.md shows ox-alpha took the standard deduction; reference_outputs.csv.meta.json c_irs_sales_tax_2025." + }, + { + "case_id": "us__scenario_020__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "qwen3.8-max", + "old": "single brackets on $283,060 of taxable income plus NIIT.", + "new": "single brackets on $283,854.19 of taxable income under the release's sales tax convention (c_irs_sales_tax_2025), which takes the standard deduction plus the $196 non-itemizer charitable deduction, plus NIIT.", + "reason": "reference_outputs.csv.meta.json c_irs_sales_tax_2025 and scenario_020 rechecks; 300,150.19 - 16,296 = 283,854.19." + }, + { + "case_id": "us__scenario_022__federal_income_tax_before_refundable_credits", + "field": "case_annotation", + "old": "Under OBBBA's $40,400 cap, SALT is $14,887.85, made up of $8,829 of property tax plus about $6,059 of estimated CA income tax withheld.", + "new": "The prompt lists no state income tax withheld or paid. In the reference, SALT is $14,887.85 under OBBBA's $40,400 cap: $8,829 of property tax plus $6,058.85, the engine's formula estimate of California income tax withheld on federal AGI.", + "reason": "adjudication.json and reference_exclusions.json (reference_depends_on_unlisted_input) record $6,058.85 as the engine's ca_withheld_income_tax estimate on federal AGI (variables/gov/states/ca/tax/income/ca_withheld_income_tax.py), an input the prompt does not list, and prior_corrections.json fixed this same wording." + }, + { + "case_id": "us__scenario_022__federal_income_tax_before_refundable_credits", + "field": "case_annotation", + "old": "and some left out or understated the CA income tax in SALT or dropped the senior or QBI deduction.", + "new": "and some filed single but put no state income tax or their own California tax estimate in SALT, an input the prompt leaves unlisted, or dropped the senior or QBI deduction.", + "reason": "reference_exclusions.json excludes this output because the state income tax in SALT is unlisted, and prior_corrections.json already removed the claim that models left out or understated it." + }, + { + "case_id": "us__scenario_022__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-fable-5", + "old": "but limited SALT to the $8,829 property tax. It treated state income tax as unknown, leaving out the roughly $6,059 of CA income tax withheld that is deductible under the $40,400 cap, and it skipped the 0.5%-of-AGI charitable floor. That left taxable income at $80,066 instead of $74,552.59.", + "new": "and it limited SALT to the $8,829 property tax because it treated state income tax as unknown; the prompt lists no state income tax withheld or paid. It also skipped the 0.5%-of-AGI charitable floor, so taxable income came to $80,066. The reference's $74,552.59 adds the engine's $6,058.85 formula estimate of California income tax withheld to SALT.", + "reason": "adjudication.json and reference_exclusions.json exclude this output because $6,058.85 is the engine's unlisted withholding estimate, and prior_corrections.json fixed this row for the same error." + }, + { + "case_id": "us__scenario_022__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-fable-5.1", + "old": "The correct return is single and itemized ($29,735.52), with 22% tax above $50,400.", + "new": "The return is single and itemized, with 22% tax above $50,400; itemized deductions are $29,735.52 in the reference, whose SALT adds the engine's $6,058.85 estimate of California income tax withheld, and $24,832.27 with no state income tax paid.", + "reason": "reference_exclusions.json records the $29,735.52 itemized total as resting on an unlisted input, and prior_corrections.json gives $24,832.27 for the no-payment reading." + }, + { + "case_id": "us__scenario_022__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-haiku-5.5", + "old": "and after $34,596.57 of deductions taxable income is $74,552.59, not zero.", + "new": "and after the reference's $34,596.57 of deductions, the most under any reading of the unlisted state income tax, taxable income is $74,552.59.", + "reason": "reference_exclusions.json gives smaller SALT ($11,334.87, or $1,155.60 of sales tax) under the other readings, so the reference's deductions are the maximum and not a settled figure." + }, + { + "case_id": "us__scenario_022__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-opus-5", + "old": "leaving out the roughly $6,059 of CA income tax that belongs in SALT,", + "new": "with no state income tax in SALT, which the prompt does not list (the reference adds the engine's $6,058.85 estimate of California income tax withheld),", + "reason": "adjudication.json and reference_exclusions.json record $6,058.85 as an unlisted engine withholding estimate (state_and_local_sales_or_income_tax adds state_withheld_income_tax), and prior_corrections.json fixed this row." + }, + { + "case_id": "us__scenario_022__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-opus-5.5", + "old": "As a single filer, itemizing ($29,735.52) beats the $18,150 single standard deduction", + "new": "As a single filer, itemizing beats the $18,150 single standard deduction under every reading of the unlisted state income tax ($29,735.52 in the reference, whose SALT adds the engine's $6,058.85 estimate of California income tax withheld, and $24,832.27 with none paid)", + "reason": "reference_exclusions.json makes the $29,735.52 total depend on an unlisted input, and prior_corrections.json gave this row the same correction." + }, + { + "case_id": "us__scenario_022__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-sonnet-5", + "old": "It left out the CA income tax in SALT and skipped the senior and QBI deductions", + "new": "It held SALT to the old $10,000 cap (the 2026 single cap is $40,400) and skipped the senior and QBI deductions", + "reason": "prompt.md shows the model capped SALT at $10,000 'with other state taxes', parameters/gov/irs/deductions/itemized/salt_and_real_estate/cap.yaml sets $40,400 for 2026, and prior_corrections.json removed the claim that the model left out California tax. (verifier: The model put $10,000 of SALT 'with other state taxes', so 'left out the CA income tax' is wrong. But the proposed 'the old $10,000 cap, which is $40,400 for 2026' reads as if the old cap were $40,400; cap.yaml gives SINGLE 2026 = 40,400.)" + }, + { + "case_id": "us__scenario_022__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "deepseek-v4-flash-0731", + "old": "the $910 QBI deduction and the CA income tax that makes itemizing the better choice.", + "new": "the $910 QBI deduction and any state income tax in SALT, which the prompt does not list (the reference adds the engine's $6,058.85 estimate of California income tax withheld); a single filer here itemizes under every reading of that input.", + "reason": "reference_exclusions.json says the household itemizes under every reading and that the $6,058.85 is an unlisted estimate, as prior_corrections.json already noted for this row. (verifier: The old claim that CA tax 'makes itemizing the better choice' is wrong, because a single filer itemizes even at $24,222 against $18,150. But the proposed replacement leaves the sentence as 'senior deduction, and the $910 QBI deduction, and it put…', which is ungrammatical.)" + }, + { + "case_id": "us__scenario_022__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "deepseek-v4-pro", + "old": "It also put CA income tax at about $2,019 instead of about $6,059, and it left out", + "new": "It also put its own $2,019 California tax estimate in SALT; the prompt lists no state income tax withheld or paid, and the reference uses the engine's $6,058.85 estimate of California income tax withheld. It also left out", + "reason": "adjudication.json and reference_exclusions.json record $6,058.85 as the engine's unlisted withholding estimate, and prior_corrections.json fixed this row for the same error." + }, + { + "case_id": "us__scenario_022__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "deepseek-v4-pro-0813", + "old": ", and it understated CA income tax in SALT at $2,135.", + "new": ", and it put its own $2,135 California tax estimate in SALT, where the reference uses the engine's $6,058.85 estimate of California income tax withheld, an input the prompt does not list.", + "reason": "adjudication.json and reference_exclusions.json record $6,058.85 as the engine's unlisted withholding estimate, and prior_corrections.json fixed this row for the same error." + }, + { + "case_id": "us__scenario_022__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "deepseek-v4.1-flash", + "old": "leaving out the roughly $6,059 of CA income tax that belongs in SALT. It also skipped the $3,951 phased senior deduction and the $910 QBI deduction, so taxable income came out at $84,927 instead of $74,552.59.", + "new": "with no state income tax in SALT, which the prompt does not list; the reference adds the engine's $6,058.85 estimate of California income tax withheld. It also skipped the $3,951 phased senior deduction and the $910 QBI deduction, so taxable income came out at $84,927, against $74,552.59 in the reference.", + "reason": "adjudication.json and reference_exclusions.json record $6,058.85 as the engine's unlisted withholding estimate, and prior_corrections.json fixed this row for the same error." + }, + { + "case_id": "us__scenario_022__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3-flash-preview", + "old": "It also left out the CA income tax in SALT and the $3,951 senior deduction.", + "new": "It also put no state income tax in SALT, which the prompt does not list (the reference adds the engine's $6,058.85 estimate of California income tax withheld), and left out the $3,951 senior deduction.", + "reason": "adjudication.json and reference_exclusions.json record $6,058.85 as the engine's unlisted withholding estimate, and prior_corrections.json fixed this row for the same error." + }, + { + "case_id": "us__scenario_022__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.1-flash-lite-preview", + "old": "never mentions the CA income tax in SALT, the 0.5% charitable floor, the phased $3,951 senior deduction or the $910 QBI deduction. Its $11,335 implies taxable income about $1,000 above the correct $74,552.59.", + "new": "never mentions state income tax in SALT, the 0.5% charitable floor, the phased $3,951 senior deduction or the $910 QBI deduction. Its $11,335 implies taxable income about $1,000 above the reference's $74,552.59, whose SALT adds the engine's $6,058.85 estimate of California income tax withheld, an input the prompt does not list.", + "reason": "reference_exclusions.json excludes this output from scoring because it depends on an unlisted input, so its frozen taxable income cannot be called correct (prior_corrections.json made the same fix)." + }, + { + "case_id": "us__scenario_022__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.5-flash", + "old": "It also understated CA income tax at $2,172 instead of about $6,059, and it left out", + "new": "It also put its own $2,172 California tax estimate in SALT, where the reference uses the engine's $6,058.85 estimate of California income tax withheld, an input the prompt does not list, and it left out", + "reason": "adjudication.json and reference_exclusions.json record $6,058.85 as the engine's unlisted withholding estimate, and prior_corrections.json fixed this row for the same error." + }, + { + "case_id": "us__scenario_022__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.5-flash-lite", + "old": "which leaves out the roughly $6,059 of CA income tax in SALT, the $3,951 senior deduction and the $910 QBI deduction that bring taxable income down to $74,552.59.", + "new": "with no state income tax in SALT and without the $3,951 senior deduction and the $910 QBI deduction. With those deductions and the engine's $6,058.85 estimate of California income tax withheld in SALT, an input the prompt does not list, the reference's taxable income is $74,552.59.", + "reason": "adjudication.json and reference_exclusions.json record $6,058.85 as the engine's unlisted withholding estimate, and prior_corrections.json fixed this row for the same error." + }, + { + "case_id": "us__scenario_022__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.6-flash", + "old": "so the full $14,887.85 (property tax plus CA income tax withheld) is deductible. It also skipped the $3,951 phased senior deduction, so taxable income came out at $82,846 instead of $74,552.59.", + "new": "under which SALT is deductible in full: $14,887.85 in the reference, which adds the engine's $6,058.85 estimate of California income tax withheld, an input the prompt does not list, to property tax. It also skipped the $3,951 phased senior deduction, so taxable income came out at $82,846, against $74,552.59 in the reference.", + "reason": "reference_exclusions.json records SALT as $14,887.85 only under the unlisted withholding estimate ($11,334.87 under the alternative), and prior_corrections.json fixed this row." + }, + { + "case_id": "us__scenario_022__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.7-flash", + "old": "leaving out the CA income tax component of SALT.", + "new": "and the prompt lists no state income tax withheld or paid (the reference adds the engine's $6,058.85 estimate of California income tax withheld to SALT).", + "reason": "adjudication.json and reference_exclusions.json record $6,058.85 as the engine's unlisted withholding estimate, and prior_corrections.json fixed this row for the same error. (audit: settlement (claude-opus-5-5): prompt.md: gemini-3.7-flash says its itemized deductions were 'including charitable donations and real estate taxes', which does not say whether state income tax was among them; the prompt lists no state income tax withheld or paid, and reference_exclusions.json and adjudication.json record the engine's $6,058.85 estimate of California income tax withheld in the reference's SALT. Checked: settled by the main session itself from the case files, prompt.md and the engine source named in the evidence (the lane settlement was cancelled while every lane was closed); a GPT-6.1 Sol check follows)" + }, + { + "case_id": "us__scenario_022__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "glm-5.2", + "old": "(leaving out the roughly $6,059 of CA income tax in SALT), and skipped the OBBBA senior deduction (phased to $3,951). That left taxable income at $84,016.75 instead of $74,552.59.", + "new": "(with no state income tax in SALT, which the prompt does not list), and skipped the OBBBA senior deduction (phased to $3,951). That left taxable income at $84,016.75; the reference's $74,552.59 adds the engine's $6,058.85 estimate of California income tax withheld to SALT.", + "reason": "adjudication.json and reference_exclusions.json record $6,058.85 as the engine's unlisted withholding estimate, and prior_corrections.json fixed this row for the same error." + }, + { + "case_id": "us__scenario_022__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-5.4-mini", + "old": "and total deductions of $34,596.57 leave $74,552.59 of taxable income, taxed at $11,113.57.", + "new": "and the reference's total deductions of $34,596.57, whose SALT adds the engine's $6,058.85 estimate of California income tax withheld, leave $74,552.59 of taxable income, taxed at $11,113.57; the other readings of that unlisted input leave more tax.", + "reason": "reference_exclusions.json excludes the $11,113.57 output for an unlisted input and records higher values ($11,895.23, $12,192.29) under the other readings." + }, + { + "case_id": "us__scenario_022__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-5.4-nano", + "old": "compared with the correct $109,149 AGI and $74,552.59 of taxable income.", + "new": "compared with $109,149 of AGI and the reference's $74,552.59 of taxable income, which the other readings of the unlisted state income tax only raise.", + "reason": "reference_exclusions.json excludes this output for an unlisted input, so the frozen taxable income cannot be called correct (prior_corrections.json made the same fix)." + }, + { + "case_id": "us__scenario_022__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-5.6-luna", + "old": "It named the right deductions but overstated them. $10,247 at single rates implies taxable income of about $70,600, roughly $3,900 below the correct $74,552.59, which matches taking the full $6,000 senior deduction instead of the $3,951 phased amount and skipping the 0.5%-of-AGI charitable floor.", + "new": "It named itemized, senior and QBI deductions but gave no amounts. $10,247 at single rates implies taxable income of about $70,600, roughly $3,900 below the reference's $74,552.59, whose SALT adds the engine's $6,058.85 estimate of California income tax withheld, an input the prompt does not list. The model gives no amounts that locate the difference.", + "reason": "prompt.md shows the model gave no deduction amounts, an unphased senior deduction plus a skipped floor accounts for only about $2,595 ($2,048.95 + $545.74), and reference_exclusions.json excludes the output for an unlisted input." + }, + { + "case_id": "us__scenario_022__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-5.6-terra", + "old": "leaving out the CA income tax in SALT, and it left out", + "new": "with no state income tax in SALT, which the prompt does not list (the reference adds the engine's $6,058.85 estimate of California income tax withheld), and it left out", + "reason": "adjudication.json and reference_exclusions.json record $6,058.85 as the engine's unlisted withholding estimate (state_and_local_sales_or_income_tax adds state_withheld_income_tax)." + }, + { + "case_id": "us__scenario_022__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-6-astra", + "old": "As a single filer, itemizing ($29,735.52) beats the $18,150 standard deduction", + "new": "As a single filer, itemizing beats the $18,150 standard deduction under every reading of the unlisted state income tax ($29,735.52 in the reference, whose SALT adds the engine's $6,058.85 estimate of California income tax withheld, and $24,832.27 with none paid)", + "reason": "reference_exclusions.json makes the $29,735.52 total depend on an unlisted input, and prior_corrections.json gave this row the same correction." + }, + { + "case_id": "us__scenario_022__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-6-luna", + "old": "so it overstated itemized deductions compared with the correct $29,735.52 (SALT $14,887.85 plus charity $14,847.67 after the 0.5% floor).", + "new": "so its deductions total about $6,650 more than the reference's $34,596.57, whose itemized $29,735.52 is SALT $14,887.85, including the engine's $6,058.85 estimate of California income tax withheld, plus charity $14,847.67 after the 0.5% floor. The model gives no itemized or QBI amounts that locate the difference.", + "reason": "prompt.md shows the model gave no itemized amount, reference_exclusions.json makes the $29,735.52 total depend on an unlisted input, and prior_corrections.json fixed this row." + }, + { + "case_id": "us__scenario_022__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-6-sol", + "old": "but put itemized deductions at about $26,456 instead of $29,735.52 because it understated the CA income tax withheld in SALT.", + "new": "and put itemized deductions at about $26,456 without a breakdown; the reference itemizes $29,735.52 by adding the engine's $6,058.85 estimate of California income tax withheld to SALT, an input the prompt does not list.", + "reason": "prompt.md shows the model gave no SALT breakdown, reference_exclusions.json records $6,058.85 as an unlisted estimate, and prior_corrections.json fixed this row." + }, + { + "case_id": "us__scenario_022__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "grok-4.5", + "old": "It also understated CA income tax in SALT and skipped", + "new": "It also put its own $2,103 California tax estimate in SALT, where the reference uses the engine's $6,058.85 estimate of California income tax withheld, an input the prompt does not list, and it skipped", + "reason": "prompt.md shows SALT of $10,932 ($8,829 + $2,103), reference_exclusions.json records $6,058.85 as an unlisted estimate, and prior_corrections.json fixed this row." + }, + { + "case_id": "us__scenario_022__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "grok-4.6", + "old": "but put CA income tax at $1,974 instead of about $6,059, so SALT was $10,803 instead of $14,887.85. It also skipped the 0.5%-of-AGI charitable floor, so taxable income came out at $78,092 instead of $74,552.59.", + "new": "and put its own $1,974 California tax estimate in SALT, for SALT of $10,803. The prompt lists no state income tax withheld or paid; the reference's $14,887.85 SALT adds the engine's $6,058.85 estimate of California income tax withheld. It also skipped the 0.5%-of-AGI charitable floor, so taxable income came out at $78,092, against $74,552.59 in the reference.", + "reason": "adjudication.json and reference_exclusions.json record $6,058.85 as the engine's unlisted withholding estimate, and prior_corrections.json fixed this row for the same error." + }, + { + "case_id": "us__scenario_022__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "grok-4.7", + "old": "It put CA income tax at $1,867, giving $10,696 of SALT instead of $14,887.85.", + "new": "It put its own $1,867 California tax estimate in SALT, giving $10,696; the prompt lists no state income tax withheld or paid, and the reference's $14,887.85 SALT adds the engine's $6,058.85 estimate of California income tax withheld.", + "reason": "adjudication.json and reference_exclusions.json record $6,058.85 as the engine's unlisted withholding estimate, and prior_corrections.json fixed this row for the same error." + }, + { + "case_id": "us__scenario_022__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "inkling", + "old": "and put CA income tax at about $2,024, giving SALT of $10,853 instead of $14,887.85. It also left out the $910 QBI deduction, so taxable income came out at about $78,538 instead of $74,552.59.", + "new": "and put its own estimate of about $2,024 of California tax in SALT, giving $10,853; the prompt lists no state income tax withheld or paid, and the reference's $14,887.85 SALT adds the engine's $6,058.85 estimate of California income tax withheld. It also left out the $910 QBI deduction, so taxable income came out at about $78,538, against $74,552.59 in the reference.", + "reason": "adjudication.json and reference_exclusions.json record $6,058.85 as the engine's unlisted withholding estimate, and prior_corrections.json fixed this row for the same error." + }, + { + "case_id": "us__scenario_022__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "kimi-k3", + "old": "It put CA income tax at $2,700 instead of about $6,059, so SALT was $11,529 instead of $14,887.85. It skipped the 0.5%-of-AGI charitable floor and explicitly took no QBI deduction, even though 20% of the $4,550 rental income ($910) is allowed, so taxable income came out at $78,275.67 instead of $74,552.59.", + "new": "It put its own $2,700 California tax estimate in SALT, for SALT of $11,529; the prompt lists no state income tax withheld or paid, and the reference's $14,887.85 SALT adds the engine's $6,058.85 estimate of California income tax withheld. It skipped the 0.5%-of-AGI charitable floor and explicitly took no QBI deduction, even though 20% of the $4,550 rental income ($910) is allowed, so taxable income came out at $78,275.67, against $74,552.59 in the reference.", + "reason": "adjudication.json and reference_exclusions.json record $6,058.85 as the engine's unlisted withholding estimate, and prior_corrections.json fixed this row for the same error." + }, + { + "case_id": "us__scenario_022__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "muse-spark-1.3", + "old": "It itemized about $26,900, understating the CA income tax in SALT, and taxed about $82,000.", + "new": "It itemized about $26,900 for SALT and charity without a breakdown, and taxed about $82,000; the reference itemizes $29,735.52, whose SALT adds the engine's $6,058.85 estimate of California income tax withheld, an input the prompt does not list.", + "reason": "adjudication.json and reference_exclusions.json record $6,058.85 as the engine's unlisted withholding estimate, so a model's own lower California estimate is not an understatement. (verifier: The model wrote only 'itemized ~26900 for SALT and charity', so 'understating the CA income tax' is wrong. The proposed 'with its own California tax estimate in SALT' is also an inference the model never stated.)" + }, + { + "case_id": "us__scenario_022__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "muse-wonder", + "old": "leaving out the roughly $6,059 of CA income tax that belongs in SALT, and it left out the $910 QBI deduction. That left taxable income at $80,976 instead of $74,552.59.", + "new": "with no state income tax in SALT, which the prompt does not list, and it left out the $910 QBI deduction. That left taxable income at $80,976; the reference's $74,552.59 adds the engine's $6,058.85 estimate of California income tax withheld to SALT.", + "reason": "adjudication.json and reference_exclusions.json record $6,058.85 as the engine's unlisted withholding estimate, and prior_corrections.json fixed this row for the same error." + }, + { + "case_id": "us__scenario_022__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "qwen3.8-max", + "old": "The allowable itemized total is $29,735.52, and taxable income is $74,552.59.", + "new": "Across the readings of the unlisted state income tax the engine itemizes at most $29,735.52, the reference's figure, whose SALT adds the engine's $6,058.85 estimate of California income tax withheld, and taxable income is at least $74,552.59.", + "reason": "reference_exclusions.json makes the $29,735.52 total depend on an unlisted input with smaller SALT under the other readings, and prior_corrections.json fixed this row. (verifier: The old 'allowable itemized total' presents the frozen figure as settled. The proposed 'at most' and 'at least' are puzzling without saying they range over the readings of the unlisted input, as the prior correction did.)" + }, + { + "case_id": "us__scenario_022__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.7-flash", + "old": "That matches taxing roughly $67,300, which means it left out the roughly $6,168 deduction for unreimbursed employee expenses above 2% of federal AGI, instead of $61,134 on the single schedule ($2,274.81 less $306).", + "new": "The correct result is $2,274.81 of single-schedule tax on $61,134 less $306 in credits. Leaving out the roughly $6,168 deduction for unreimbursed employee expenses above 2% of federal AGI and taxing about $67,302 on the single schedule gives about $2,462 after the $306 in credits, which is still below its $2,652.", + "reason": "Under the held 2025 single brackets (latest_c_ca_hold_2025.py, gov.states.ca.tax.income.rates.single), $67,302 of taxable income gives $2,274.81 + 8% x $6,168 = about $2,768 of tax, or about $2,462 after $306 of credits, so $2,652 does not match that computation." + }, + { + "case_id": "us__scenario_022__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-5.6-luna", + "old": "That matches leaving out the roughly $6,168 employee-expense miscellaneous deduction and subtracting only the personal exemption credit, without the $153 senior exemption credit.", + "new": "Leaving out the roughly $6,168 employee-expense miscellaneous deduction and subtracting only a $153 personal exemption credit would give about $2,615 on the single schedule, still below its $2,893.", + "reason": "Under the held 2025 single brackets (latest_c_ca_hold_2025.py, gov.states.ca.tax.income.rates.single), tax on about $67,302 is about $2,768, or about $2,615 after a single $153 credit, so $2,893 does not match that computation. (verifier: The corrected arithmetic is supported, but the terse explanation does not establish that the senior credit was omitted from the submitted calculation.)" + }, + { + "case_id": "us__scenario_022__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "glm-5.3", + "old": "It also applied no personal or senior exemption credits, so it taxed $95,830 instead of $61,134.", + "new": "It taxed $95,830 instead of $61,134, and it applied no personal or senior exemption credits.", + "reason": "variables/gov/states/ca/tax/income/exemptions/ca_exemptions.py computes the exemption amounts as credits against tax, so leaving them out cannot raise taxable income; the $95,830 comes from the model's AGI and standard deduction." + }, + { + "case_id": "us__scenario_022__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "grok-build-0.1", + "old": "which California always applies", + "new": "which apply to this household", + "reason": "variables/gov/states/ca/tax/income/exemptions/ca_exemptions.py reduces the credits above gov.states.ca.tax.income.exemptions.phase_out.start (held at $252,203 for single filers by latest_c_ca_hold_2025.py), so they do not always apply." + }, + { + "case_id": "us__scenario_023__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "deepseek-v4-flash-0731", + "old": "Under PolicyEngine, the only pre-tax reduction to wages is the traditional 401(k) deferral", + "new": "PolicyEngine subtracts listed pre-tax payroll deductions from wages, and the only one this household lists is the traditional 401(k) deferral", + "reason": "Engine parameter gov.irs.gross_income.pre_tax_contributions (read by variable pre_tax_contributions and then irs_employment_income) also subtracts traditional 403(b) deferrals, pre_tax_health_insurance_premiums and HSA payroll contributions, so the 401(k) deferral is the only reduction just for this household because the others are unlisted." + }, + { + "case_id": "us__scenario_023__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.5-flash", + "old": "but PolicyEngine reduces wages only by the 401(k) deferral", + "new": "but the only pre-tax payroll deduction this household lists is the traditional 401(k) deferral", + "reason": "Engine parameter gov.irs.gross_income.pre_tax_contributions (variable irs_employment_income) also subtracts traditional 403(b) deferrals, pre_tax_health_insurance_premiums and HSA payroll contributions, so the engine does not reduce wages only by the 401(k) deferral." + }, + { + "case_id": "us__scenario_023__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-6.1-sol", + "old": "PolicyEngine reduces wages only by the $2,778 traditional 401(k) deferral", + "new": "The only pre-tax payroll deduction this household lists is the $2,778 traditional 401(k) deferral", + "reason": "Engine parameter gov.irs.gross_income.pre_tax_contributions (variable irs_employment_income) also subtracts traditional 403(b) deferrals, pre_tax_health_insurance_premiums and HSA payroll contributions, so the engine does not reduce wages only by the 401(k) deferral." + }, + { + "case_id": "us__scenario_023__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "inkling", + "old": "PolicyEngine reduces wages only by the traditional 401(k) deferral", + "new": "The only pre-tax payroll deduction this household lists is the traditional 401(k) deferral", + "reason": "Engine parameter gov.irs.gross_income.pre_tax_contributions (variable irs_employment_income) also subtracts traditional 403(b) deferrals, pre_tax_health_insurance_premiums and HSA payroll contributions, so the engine does not reduce wages only by the 401(k) deferral." + }, + { + "case_id": "us__scenario_023__federal_income_tax_before_refundable_credits", + "field": "case_annotation", + "old": "Most wrong answers reached $0 by applying", + "new": "The largest group of wrong answers reached $0 by applying", + "reason": "prompt.md lists 44 wrong answers, and only 22 of them reach $0 by applying a Saver's Credit or an AOTC, which is half and not most." + }, + { + "case_id": "us__scenario_023__head_medicaid_eligible", + "field": "case_annotation", + "old": "so the head qualifies for Medi-Cal through the working-disabled buy-in category (California's 250% FPL Working Disabled Program). That category's income limit sits far above the head's income of 1.41x FPL, and SSI receipt is not required.", + "new": "so the engine places the head in Medi-Cal's working-disabled buy-in category (California's 250% FPL Working Disabled Program) because its disability test reads the broad is_disabled flag. That category tests the head's SSI-countable income, after the SSI earned-income exclusions, against 250% of the poverty guideline, and SSI receipt is not required.", + "reason": "adjudication.json reasoning and reference_exclusions.json (reference_depends_on_unlisted_input, meets_ssi_disability_criteria) say the program requires the Social Security definition the prompt does not state; ca_wdp_disability_eligible reads is_disabled, and ca_wdp_income_eligible compares ca_wdp_countable_income (SSI exclusions) with gov.states.ca.chhs.wdp.eligibility.income.limit (2.5) times the FPG, not MAGI." + }, + { + "case_id": "us__scenario_023__head_medicaid_eligible", + "field": "annotation", + "model": "claude-fable-5.1", + "old": "which a disabled, employed head at 1.41x FPL clearly meets.", + "new": "which the engine applies to a disabled, employed head at 1.41x FPL through its broad is_disabled test.", + "reason": "reference_exclusions.json and adjudication.json record that the head qualifies only by meeting the unlisted meets_ssi_disability_criteria, so the excluded frozen value is not graded as right; ca_wdp_disability_eligible reads is_disabled." + }, + { + "case_id": "us__scenario_023__head_medicaid_eligible", + "field": "annotation", + "model": "claude-haiku-5.5", + "old": "eligibility actually comes from the working-disabled buy-in category.", + "new": "the engine's eligibility comes from the working-disabled buy-in category.", + "reason": "reference_exclusions.json and adjudication.json make the reference indeterminate (unlisted meets_ssi_disability_criteria); the buy-in category is the engine's pathway (is_working_disabled_buy_in_for_medicaid via ca_wdp_eligible)." + }, + { + "case_id": "us__scenario_023__head_medicaid_eligible", + "field": "annotation", + "model": "claude-opus-5", + "old": "which a disabled worker at 1.41x FPL meets.", + "new": "which the engine applies to a disabled worker at 1.41x FPL.", + "reason": "reference_exclusions.json and adjudication.json say the head qualifies only by meeting the unlisted Social Security definition of disability; the output is excluded from scoring." + }, + { + "case_id": "us__scenario_023__head_medicaid_eligible", + "field": "annotation", + "model": "claude-opus-5.5", + "old": "A disabled, employed head with income at 1.41x FPL is eligible under that category.", + "new": "The engine places a disabled, employed head with income at 1.41x FPL in that category through its broad is_disabled test.", + "reason": "reference_exclusions.json and adjudication.json (unlisted meets_ssi_disability_criteria) leave eligibility indeterminate; ca_wdp_disability_eligible reads is_disabled." + }, + { + "case_id": "us__scenario_023__head_medicaid_eligible", + "field": "annotation", + "model": "claude-sonnet-5.5", + "old": "which make the head eligible under the working-disabled buy-in category.", + "new": "which the engine uses to place the head in the working-disabled buy-in category.", + "reason": "reference_exclusions.json and adjudication.json say the program requires the unlisted Social Security definition of disability, so the frozen eligible value is not graded." + }, + { + "case_id": "us__scenario_023__head_medicaid_eligible", + "field": "annotation", + "model": "deepseek-v4-pro-0813", + "old": "and covers a disabled worker at 1.41x FPL.", + "new": "and which the engine applies to a disabled worker at 1.41x FPL.", + "reason": "reference_exclusions.json and adjudication.json (unlisted meets_ssi_disability_criteria) say coverage depends on an input the prompt does not state." + }, + { + "case_id": "us__scenario_023__head_medicaid_eligible", + "field": "annotation", + "model": "gemini-3.6-flash", + "old": "the working-disabled buy-in category the disabled, employed head qualifies under.", + "new": "the working-disabled buy-in category, in which the engine places the disabled, employed head.", + "reason": "reference_exclusions.json and adjudication.json say the head qualifies only by meeting the unlisted Social Security definition of disability." + }, + { + "case_id": "us__scenario_023__head_medicaid_eligible", + "field": "annotation", + "model": "gemini-3.8-flash", + "old": "That category's income limit is well above the head's 1.41x FPL income, which makes the head eligible.", + "new": "The engine places the head in that category after testing the head's SSI-countable income against 250% of the poverty guideline.", + "reason": "ca_wdp_income_eligible compares ca_wdp_countable_income (SSI exclusions) with gov.states.ca.chhs.wdp.eligibility.income.limit times the FPG, not MAGI; reference_exclusions.json leaves eligibility dependent on unlisted meets_ssi_disability_criteria." + }, + { + "case_id": "us__scenario_023__head_medicaid_eligible", + "field": "annotation", + "model": "gemini-4-argon", + "old": "under which a disabled worker at 1.41x FPL is eligible.", + "new": "in which the engine places a disabled worker at 1.41x FPL.", + "reason": "reference_exclusions.json and adjudication.json (unlisted meets_ssi_disability_criteria) exclude the frozen eligible value from grading." + }, + { + "case_id": "us__scenario_023__head_medicaid_eligible", + "field": "annotation", + "model": "glm-5.2", + "old": "which grants eligibility to a disabled, employed person at 1.41x FPL without SSI.", + "new": "which the engine applies to a disabled, employed person at 1.41x FPL without SSI.", + "reason": "reference_exclusions.json and adjudication.json say eligibility requires the unlisted Social Security definition of disability." + }, + { + "case_id": "us__scenario_023__head_medicaid_eligible", + "field": "annotation", + "model": "gpt-5.4-mini", + "old": "which places the head in the working-disabled buy-in category with an income limit well above 1.41x FPL.", + "new": "which the engine uses to place the head in the working-disabled buy-in category, whose income test compares SSI-countable income with 250% of the poverty guideline.", + "reason": "ca_wdp_income_eligible tests ca_wdp_countable_income against gov.states.ca.chhs.wdp.eligibility.income.limit times the FPG, not MAGI; reference_exclusions.json makes the placement depend on unlisted meets_ssi_disability_criteria." + }, + { + "case_id": "us__scenario_023__head_medicaid_eligible", + "field": "annotation", + "model": "gpt-5.4-nano", + "old": "Disability combined with employment is exactly what qualifies the head for the working-disabled buy-in category, so the head is eligible.", + "new": "The engine's broad is_disabled test, combined with employment, places the head in the working-disabled buy-in category.", + "reason": "adjudication.json and reference_exclusions.json say the listed disability does not establish the Social Security definition the program requires; ca_wdp_disability_eligible reads is_disabled." + }, + { + "case_id": "us__scenario_023__head_medicaid_eligible", + "field": "annotation", + "model": "gpt-5.5", + "old": "which the disabled, employed head meets at 1.41x FPL.", + "new": "which the engine applies to the disabled, employed head at 1.41x FPL.", + "reason": "reference_exclusions.json and adjudication.json (unlisted meets_ssi_disability_criteria) exclude the frozen eligible value from grading." + }, + { + "case_id": "us__scenario_023__head_medicaid_eligible", + "field": "annotation", + "model": "gpt-5.6-luna", + "old": "overlooking that the listed disability plus wage employment establishes the working-disabled buy-in category. That category covers the head at 1.41x FPL.", + "new": "overlooking the working-disabled buy-in category, in which the engine places the head at 1.41x FPL on the listed disability plus wage employment.", + "reason": "adjudication.json and reference_exclusions.json say the listed facts do not establish the Social Security definition of disability the program requires." + }, + { + "case_id": "us__scenario_023__head_medicaid_eligible", + "field": "annotation", + "model": "gpt-5.6-sol", + "old": "It missed that disability plus employment qualifies the head for the working-disabled buy-in category.", + "new": "It missed the working-disabled buy-in category, in which the engine places the head on disability plus employment.", + "reason": "reference_exclusions.json and adjudication.json say the head qualifies only by meeting the unlisted meets_ssi_disability_criteria." + }, + { + "case_id": "us__scenario_023__head_medicaid_eligible", + "field": "annotation", + "model": "gpt-5.6-terra", + "old": "under which the disabled, working head with income at 1.41x FPL is Medicaid-eligible.", + "new": "in which the engine places the disabled, working head with income at 1.41x FPL.", + "reason": "reference_exclusions.json and adjudication.json (unlisted meets_ssi_disability_criteria) exclude the frozen eligible value from grading." + }, + { + "case_id": "us__scenario_023__head_medicaid_eligible", + "field": "annotation", + "model": "gpt-6-luna", + "old": "trigger the working-disabled buy-in category, which makes the head eligible.", + "new": "lead the engine to place the head in the working-disabled buy-in category.", + "reason": "adjudication.json and reference_exclusions.json say the listed facts leave the program's Social Security disability test unsettled." + }, + { + "case_id": "us__scenario_023__head_medicaid_eligible", + "field": "annotation", + "model": "gpt-6-sol", + "old": "and the head qualifies under it at 1.41x FPL.", + "new": "and the engine places the head in it at 1.41x FPL.", + "reason": "reference_exclusions.json and adjudication.json say the head qualifies only by meeting the unlisted Social Security definition of disability." + }, + { + "case_id": "us__scenario_023__head_medicaid_eligible", + "field": "annotation", + "model": "gpt-6.1-terra", + "old": "which grants eligibility to the employed, disabled head without SSI.", + "new": "which the engine applies to the employed, disabled head without SSI.", + "reason": "reference_exclusions.json and adjudication.json (unlisted meets_ssi_disability_criteria) exclude the frozen eligible value from grading." + }, + { + "case_id": "us__scenario_023__head_medicaid_eligible", + "field": "annotation", + "model": "grok-4.5", + "old": "whose higher income limit the head's 1.41x FPL income easily meets.", + "new": "in which the engine places the head after testing the head's SSI-countable income against 250% of the poverty guideline.", + "reason": "ca_wdp_income_eligible compares ca_wdp_countable_income (SSI exclusions) with gov.states.ca.chhs.wdp.eligibility.income.limit times the FPG, not the 1.41x FPL MAGI level." + }, + { + "case_id": "us__scenario_023__head_medicaid_eligible", + "field": "annotation", + "model": "grok-build-0.1", + "old": "which covers a disabled worker at 1.41x FPL.", + "new": "which the engine applies to a disabled worker at 1.41x FPL.", + "reason": "reference_exclusions.json and adjudication.json say coverage depends on the unlisted meets_ssi_disability_criteria." + }, + { + "case_id": "us__scenario_023__head_medicaid_eligible", + "field": "annotation", + "model": "kimi-k2.6", + "old": "The correct result is eligible via the working-disabled buy-in category.", + "new": "The frozen reference is eligible via the working-disabled buy-in category, and the output is excluded from scoring.", + "reason": "status.json (scored false) and reference_exclusions.json (reference_depends_on_unlisted_input, alternative value 0) say the frozen value is not graded as correct." + }, + { + "case_id": "us__scenario_023__head_medicaid_eligible", + "field": "annotation", + "model": "kimi-k3", + "old": "The correct result is eligible via the working-disabled buy-in category.", + "new": "The frozen reference is eligible via the working-disabled buy-in category, and the output is excluded from scoring.", + "reason": "status.json (scored false) and reference_exclusions.json (reference_depends_on_unlisted_input, alternative value 0) say the frozen value is not graded as correct." + }, + { + "case_id": "us__scenario_023__head_medicaid_eligible", + "field": "annotation", + "model": "minimax-m3", + "old": "the working-disabled buy-in category the disabled, employed head qualifies under.", + "new": "the working-disabled buy-in category, in which the engine places the disabled, employed head.", + "reason": "reference_exclusions.json and adjudication.json say the head qualifies only by meeting the unlisted Social Security definition of disability." + }, + { + "case_id": "us__scenario_023__head_medicaid_eligible", + "field": "annotation", + "model": "muse-spark-1.3", + "old": "which makes the disabled worker at 1.41x FPL eligible.", + "new": "in which the engine places the disabled worker at 1.41x FPL.", + "reason": "reference_exclusions.json and adjudication.json (unlisted meets_ssi_disability_criteria) exclude the frozen eligible value from grading." + }, + { + "case_id": "us__scenario_023__head_medicaid_eligible", + "field": "annotation", + "model": "muse-wonder", + "old": "needs no SSI and covers this employed, disabled head.", + "new": "needs no SSI, and the engine places this employed, disabled head in it.", + "reason": "reference_exclusions.json and adjudication.json say coverage requires the unlisted Social Security definition of disability." + }, + { + "case_id": "us__scenario_023__head_medicaid_eligible", + "field": "annotation", + "model": "ox-alpha", + "old": "which makes the disabled, employed head eligible at 1.41x FPL.", + "new": "in which the engine places the disabled, employed head at 1.41x FPL.", + "reason": "reference_exclusions.json and adjudication.json (unlisted meets_ssi_disability_criteria) exclude the frozen eligible value from grading." + }, + { + "case_id": "us__scenario_023__head_medicaid_eligible", + "field": "annotation", + "model": "qwen3.8-max", + "old": "whose higher income ceiling the disabled, working head meets at 1.41x FPL.", + "new": "in which the engine places the disabled, working head after testing SSI-countable income against 250% of the poverty guideline.", + "reason": "ca_wdp_income_eligible compares ca_wdp_countable_income (SSI exclusions) with gov.states.ca.chhs.wdp.eligibility.income.limit times the FPG, not the 1.41x FPL MAGI level; reference_exclusions.json leaves eligibility dependent on unlisted meets_ssi_disability_criteria." + }, + { + "case_id": "us__scenario_023__snap", + "field": "annotation", + "model": "claude-fable-5", + "old": "Treated the head as a SNAP elderly/disabled member, but that status requires receiving a disability benefit such as SSI or SSDI, and the head receives none. The model therefore took a medical deduction it isn't entitled to and an uncapped shelter deduction instead of the $744 cap. It also submitted $3,936, which contradicts its own $2,328 calculation; with the cap, net income is $876.51 and the benefit is about $35/mo.", + "new": "Treated the head as a SNAP elderly/disabled member, taking a medical deduction and uncapped shelter. It also submitted $3,936, which contradicts its own $2,328 calculation. On the capped reading, the current engine with c_snap_hold_fy2026 gives $877 net income and $34/mo ($408/year). This output is excluded from scoring.", + "reason": "record/reference_outputs.csv.meta.json revisions[0], [17] and [20] establish the excluded status and $408 capped calculation, with rounding in variables/gov/usda/snap/income/snap_net_income.py and variables/gov/usda/snap/snap_expected_contribution.py." + }, + { + "case_id": "us__scenario_023__snap", + "field": "annotation", + "model": "claude-fable-5.1", + "old": "Applied the uncapped shelter and medical deductions reserved for SNAP-disabled households, even though the head gets no SSI/SSDI. It also added a utility allowance for utilities that aren't listed. With shelter capped at $744 and no medical deduction, net income is $876.51, not $0, so the household gets about $35/mo rather than the $298 maximum.", + "new": "Applied the uncapped shelter and medical deductions under the disability reading. It also added a utility allowance for utilities that aren't listed. On the capped reading, the current engine with c_snap_hold_fy2026 gives $877 net income and $34/mo ($408/year). This output is excluded from scoring.", + "reason": "record/reference_outputs.csv.meta.json revisions[0], [17] and [20] establish the excluded status and $408 capped calculation, with rounding in variables/gov/usda/snap/income/snap_net_income.py and variables/gov/usda/snap/snap_expected_contribution.py." + }, + { + "case_id": "us__scenario_023__snap", + "field": "annotation", + "model": "claude-haiku-4.5", + "old": "that brings net income down to $876.51 and yields $35.20/mo.", + "new": "that gives $877 rounded net income and $34/mo ($408/year) on the capped reading under c_snap_hold_fy2026. This output is excluded from scoring.", + "reason": "record/reference_outputs.csv.meta.json revisions[0], [17] and [20] establish the excluded status and $408 capped calculation, with rounding in variables/gov/usda/snap/income/snap_net_income.py and variables/gov/usda/snap/snap_expected_contribution.py." + }, + { + "case_id": "us__scenario_023__snap", + "field": "annotation", + "model": "claude-haiku-5.5", + "old": "After the earned-income, standard and capped $744 shelter deductions, net income of $876.51 is about 67% of FPL, which leaves a positive allotment of about $35/mo.", + "new": "On the capped reading, the current engine with c_snap_hold_fy2026 gives $877 net income and $34/mo ($408/year). This output is excluded from scoring.", + "reason": "record/reference_outputs.csv.meta.json revisions[0], [17] and [20] establish the excluded status and $408 capped calculation, with rounding in variables/gov/usda/snap/income/snap_net_income.py and variables/gov/usda/snap/snap_expected_contribution.py." + }, + { + "case_id": "us__scenario_023__snap", + "field": "annotation", + "model": "claude-opus-4.7", + "old": "even though the head receives no disability benefit, which SNAP's definition requires. It then raised its own $2,529 result to $3,768, which is above the one-person maximum. The correct capped-shelter calculation gives net income of $876.51 and about $35/mo.", + "new": "under the disability reading. It then raised its own $2,529 result to $3,768, which is above the one-person maximum. On the capped reading, the current engine with c_snap_hold_fy2026 gives $877 net income and $34/mo ($408/year). This output is excluded from scoring.", + "reason": "record/reference_outputs.csv.meta.json revisions[0], [17] and [20] establish the excluded status and $408 capped calculation, with rounding in variables/gov/usda/snap/income/snap_net_income.py and variables/gov/usda/snap/snap_expected_contribution.py." + }, + { + "case_id": "us__scenario_023__snap", + "field": "annotation", + "model": "claude-opus-4.8", + "old": "Gave elderly/disabled treatment (medical deduction and uncapped shelter) to a head who gets no SSI/SSDI. It also miscomputed the earned-income deduction as 20% of one month's wages taken as an annual figure, then overrode its own $1,788 result with an unexplained $2,549. With shelter capped at $744 and no medical deduction, the benefit is about $35/mo.", + "new": "Gave elderly/disabled treatment, including a medical deduction and uncapped shelter, under the disability reading. It also miscomputed the earned-income deduction as $1,454 a year, then overrode its own $1,788 result with an unexplained $2,549. On the capped reading, the current engine with c_snap_hold_fy2026 gives $877 net income and $34/mo ($408/year). This output is excluded from scoring.", + "reason": "prompt.md records a $1,454 annual earned-income deduction, while variables/gov/usda/snap/income/deductions/snap_earned_income_deduction.py and parameters/gov/usda/snap/income/deductions/earned_income.yaml apply 20% of earnings; record/reference_outputs.csv.meta.json revisions[17] and [20] establish the excluded capped result of $408." + }, + { + "case_id": "us__scenario_023__snap", + "field": "annotation", + "model": "claude-opus-5", + "old": "Net income after the capped $744 shelter deduction is $876.51, which leaves a positive $35.20/mo benefit.", + "new": "On the capped reading, the current engine with c_snap_hold_fy2026 gives $877 net income and $34/mo ($408/year). This output is excluded from scoring.", + "reason": "record/reference_outputs.csv.meta.json revisions[0], [17] and [20] establish the excluded status and $408 capped calculation, with rounding in variables/gov/usda/snap/income/snap_net_income.py and variables/gov/usda/snap/snap_expected_contribution.py." + }, + { + "case_id": "us__scenario_023__snap", + "field": "annotation", + "model": "claude-opus-5.5", + "old": "SNAP disabled status requires receiving a disability benefit, which the head does not. With the $744 shelter cap and no medical deduction, net income is $876.51 and the benefit is about $35/mo, not the $298 maximum.", + "new": "On the capped reading, the current engine with c_snap_hold_fy2026 gives $877 net income and $34/mo ($408/year). This output is excluded from scoring.", + "reason": "record/reference_outputs.csv.meta.json revisions[0], [17] and [20] establish the excluded status and $408 capped calculation, with rounding in variables/gov/usda/snap/income/snap_net_income.py and variables/gov/usda/snap/snap_expected_contribution.py." + }, + { + "case_id": "us__scenario_023__snap", + "field": "annotation", + "model": "claude-sonnet-4.6", + "old": "Treated the head as SNAP-disabled, applying a $73 medical deduction and an uncapped $1,224 shelter deduction, even though no SSI/SSDI is received. That cut net income to $328 instead of $876.51.", + "new": "Treated the head as SNAP-disabled, applying a $73 medical deduction and an uncapped $1,224 shelter deduction to reach $328 net income. On the capped reading, the current engine with c_snap_hold_fy2026 gives $877 net income and $34/mo ($408/year). This output is excluded from scoring.", + "reason": "record/reference_outputs.csv.meta.json revisions[0], [17] and [20] establish the excluded status and $408 capped calculation, with rounding in variables/gov/usda/snap/income/snap_net_income.py and variables/gov/usda/snap/snap_expected_contribution.py." + }, + { + "case_id": "us__scenario_023__snap", + "field": "annotation", + "model": "claude-sonnet-5", + "old": "which brings net income down to $876.51 and leaves a $35.20/mo allotment.", + "new": "which gives $877 rounded net income and $34/mo ($408/year) on the capped reading under c_snap_hold_fy2026. This output is excluded from scoring.", + "reason": "record/reference_outputs.csv.meta.json revisions[0], [17] and [20] establish the excluded status and $408 capped calculation, with rounding in variables/gov/usda/snap/income/snap_net_income.py and variables/gov/usda/snap/snap_expected_contribution.py." + }, + { + "case_id": "us__scenario_023__snap", + "field": "annotation", + "model": "claude-sonnet-5.5", + "old": "Applied the medical deduction and an uncapped excess shelter deduction as if this were an elderly/disabled household, though the head receives no qualifying disability benefit. That drove net income to about $346 instead of $876.51, where the shelter deduction is capped at $744.", + "new": "Applied the medical deduction and an uncapped excess shelter deduction under the disability reading, giving about $346 net income. On the capped reading, the current engine with c_snap_hold_fy2026 gives $877 net income and $34/mo ($408/year). This output is excluded from scoring.", + "reason": "record/reference_outputs.csv.meta.json revisions[0], [17] and [20] establish the excluded status and $408 capped calculation, with rounding in variables/gov/usda/snap/income/snap_net_income.py and variables/gov/usda/snap/snap_expected_contribution.py." + }, + { + "case_id": "us__scenario_023__snap", + "field": "annotation", + "model": "deepseek-v4-flash-0731", + "old": "Removed the shelter cap because the head is flagged disabled, but SNAP disabled status requires receiving SSI/SSDI or a similar benefit. Capping excess shelter at $744 raises net income from about $446 to $876.51 and lowers the benefit to $35.20/mo.", + "new": "Removed the shelter cap under the disability reading and calculated about $446 net income. On the capped reading, the current engine with c_snap_hold_fy2026 gives $877 net income and $34/mo ($408/year). This output is excluded from scoring.", + "reason": "record/reference_outputs.csv.meta.json revisions[0], [17] and [20] establish the excluded status and $408 capped calculation, with rounding in variables/gov/usda/snap/income/snap_net_income.py and variables/gov/usda/snap/snap_expected_contribution.py." + }, + { + "case_id": "us__scenario_023__snap", + "field": "annotation", + "model": "deepseek-v4-pro", + "old": "Treated the head as SNAP-disabled and took a $747/mo medical deduction, which is inflated by employer-paid premiums, plus an uncapped $1,561 shelter deduction that includes unlisted utilities. The head gets no disability benefit, so neither deduction is uncapped or allowed. The correct net income is $876.51, not $0.", + "new": "Treated the head as SNAP-disabled and took a $747/mo medical deduction, which is inflated by employer-paid premiums, plus an uncapped $1,561 shelter deduction. On the capped reading, the current engine with c_snap_hold_fy2026 gives $877 net income and $34/mo ($408/year). This output is excluded from scoring.", + "reason": "prompt.md gives a $1,561 shelter deduction equal to rent minus half of adjusted income under variables/gov/usda/snap/income/deductions/shelter/snap_excess_shelter_expense_deduction.py and parameters/gov/usda/snap/income/deductions/excess_shelter_expense/income_share_disregard.yaml; record/reference_outputs.csv.meta.json revisions[17] and [20] establish the excluded capped result of $408." + }, + { + "case_id": "us__scenario_023__snap", + "field": "annotation", + "model": "deepseek-v4-pro-0813", + "old": "for a head who receives no disability benefit and so is not SNAP-disabled. With no medical deduction and shelter capped at $744, net income is $876.51 and the benefit is about $35/mo.", + "new": "under the disability reading. On the capped reading, the current engine with c_snap_hold_fy2026 gives $877 net income and $34/mo ($408/year). This output is excluded from scoring.", + "reason": "record/reference_outputs.csv.meta.json revisions[0], [17] and [20] establish the excluded status and $408 capped calculation, with rounding in variables/gov/usda/snap/income/snap_net_income.py and variables/gov/usda/snap/snap_expected_contribution.py." + }, + { + "case_id": "us__scenario_023__snap", + "field": "annotation", + "model": "deepseek-v4.1-flash", + "old": "SNAP's disabled-member definition requires receiving a disability benefit, so the $744 shelter cap applies and there is no medical deduction, leaving net income at $876.51 rather than $344.", + "new": "On the capped reading, the current engine with c_snap_hold_fy2026 gives $877 net income and $34/mo ($408/year). This output is excluded from scoring.", + "reason": "record/reference_outputs.csv.meta.json revisions[0], [17] and [20] establish the excluded status and $408 capped calculation, with rounding in variables/gov/usda/snap/income/snap_net_income.py and variables/gov/usda/snap/snap_expected_contribution.py." + }, + { + "case_id": "us__scenario_023__snap", + "field": "annotation", + "model": "gemini-3-flash-preview", + "old": "The head receives no SSI/SSDI, so shelter is capped at $744 and net income is $876.51.", + "new": "On the capped reading, the current engine with c_snap_hold_fy2026 gives $877 net income and $34/mo ($408/year). This output is excluded from scoring.", + "reason": "record/reference_outputs.csv.meta.json revisions[0], [17] and [20] establish the excluded status and $408 capped calculation, with rounding in variables/gov/usda/snap/income/snap_net_income.py and variables/gov/usda/snap/snap_expected_contribution.py." + }, + { + "case_id": "us__scenario_023__snap", + "field": "annotation", + "model": "gemini-3.1-flash-lite-preview", + "old": "$3,492 is $291 × 12, the full one-person maximum. That implies zero net income, which only happens if shelter costs are deducted without the cap, as for a disabled household. With the $744 cap that applies to a head without disability benefits, net income is $876.51 and the benefit is about $35/mo.", + "new": "$3,492 is $291 × 12, consistent with an assumed $291 monthly maximum. The answer gives no calculation of net income or deductions. On the capped reading, the current engine with c_snap_hold_fy2026 gives $877 net income and $34/mo ($408/year). This output is excluded from scoring.", + "reason": "prompt.md gives no deduction calculation, parameters/gov/usda/snap/max_allotment.yaml sets the FY2026 one-person maximum at $298, and record/reference_outputs.csv.meta.json revisions[17] and [20] establish the excluded capped result of $408." + }, + { + "case_id": "us__scenario_023__snap", + "field": "annotation", + "model": "gemini-3.1-pro-preview", + "old": "SNAP disabled status requires receiving a disability benefit, which the head does not, so shelter is capped at $744, net income is $876.51, and the household gets about $35/mo rather than the maximum.", + "new": "On the capped reading, the current engine with c_snap_hold_fy2026 gives $877 net income and $34/mo ($408/year). This output is excluded from scoring.", + "reason": "record/reference_outputs.csv.meta.json revisions[0], [17] and [20] establish the excluded status and $408 capped calculation, with rounding in variables/gov/usda/snap/income/snap_net_income.py and variables/gov/usda/snap/snap_expected_contribution.py." + }, + { + "case_id": "us__scenario_023__snap", + "field": "annotation", + "model": "gemini-3.5-flash", + "old": "The head receives no SSI/SSDI, so the shelter deduction is capped at $744 with no medical deduction, which leaves net income at $876.51.", + "new": "On the capped reading, the current engine with c_snap_hold_fy2026 gives $877 net income and $34/mo ($408/year). This output is excluded from scoring.", + "reason": "record/reference_outputs.csv.meta.json revisions[0], [17] and [20] establish the excluded status and $408 capped calculation, with rounding in variables/gov/usda/snap/income/snap_net_income.py and variables/gov/usda/snap/snap_expected_contribution.py." + }, + { + "case_id": "us__scenario_023__snap", + "field": "annotation", + "model": "gemini-3.5-flash-lite", + "old": "net income after the capped $744 shelter deduction is $876.51, which yields $35.20/mo.", + "new": "the capped calculation under c_snap_hold_fy2026 gives $877 rounded net income and $34/mo ($408/year). This output is excluded from scoring.", + "reason": "record/reference_outputs.csv.meta.json revisions[0], [17] and [20] establish the excluded status and $408 capped calculation, with rounding in variables/gov/usda/snap/income/snap_net_income.py and variables/gov/usda/snap/snap_expected_contribution.py." + }, + { + "case_id": "us__scenario_023__snap", + "field": "annotation", + "model": "gemini-3.6-flash", + "old": "Used 'uncapped shelter expenses for a disabled individual,' but the head receives no disability benefit and so is not SNAP-disabled. Capping shelter at $744 gives net income of $876.51 and a benefit of about $35/mo, not $165/mo.", + "new": "Used 'uncapped shelter expenses for a disabled individual' under the disability reading. On the capped reading, the current engine with c_snap_hold_fy2026 gives $877 net income and $34/mo ($408/year). This output is excluded from scoring.", + "reason": "record/reference_outputs.csv.meta.json revisions[0], [17] and [20] establish the excluded status and $408 capped calculation, with rounding in variables/gov/usda/snap/income/snap_net_income.py and variables/gov/usda/snap/snap_expected_contribution.py." + }, + { + "case_id": "us__scenario_023__snap", + "field": "annotation", + "model": "gemini-3.7-flash", + "old": "Without SSI/SSDI receipt, the $744 cap applies and net income is $876.51, so the benefit is about $35/mo rather than the $298 maximum.", + "new": "On the capped reading, the current engine with c_snap_hold_fy2026 gives $877 net income and $34/mo ($408/year). This output is excluded from scoring.", + "reason": "record/reference_outputs.csv.meta.json revisions[0], [17] and [20] establish the excluded status and $408 capped calculation, with rounding in variables/gov/usda/snap/income/snap_net_income.py and variables/gov/usda/snap/snap_expected_contribution.py." + }, + { + "case_id": "us__scenario_023__snap", + "field": "annotation", + "model": "gemini-3.8-flash", + "old": "The head receives no qualifying disability benefit, so shelter is capped at $744 with no medical deduction, which gives net income of $876.51 and about $35/mo.", + "new": "On the capped reading, the current engine with c_snap_hold_fy2026 gives $877 net income and $34/mo ($408/year). This output is excluded from scoring.", + "reason": "record/reference_outputs.csv.meta.json revisions[0], [17] and [20] establish the excluded status and $408 capped calculation, with rounding in variables/gov/usda/snap/income/snap_net_income.py and variables/gov/usda/snap/snap_expected_contribution.py." + }, + { + "case_id": "us__scenario_023__snap", + "field": "annotation", + "model": "gemini-4-argon", + "old": "That relief requires receiving a disability benefit; with the $744 cap, net income is $876.51.", + "new": "On the capped reading, the current engine with c_snap_hold_fy2026 gives $877 net income and $34/mo ($408/year). This output is excluded from scoring.", + "reason": "record/reference_outputs.csv.meta.json revisions[0], [17] and [20] establish the excluded status and $408 capped calculation, with rounding in variables/gov/usda/snap/income/snap_net_income.py and variables/gov/usda/snap/snap_expected_contribution.py." + }, + { + "case_id": "us__scenario_023__snap", + "field": "annotation", + "model": "glm-5.2", + "old": "though the head gets no SSI/SSDI. It also used a $292 maximum and a $204 standard deduction. With the $744/mo shelter cap and no medical deduction, net income is $876.51/mo.", + "new": "under the disability reading. It also used a $292 maximum and a $204 standard deduction. On the capped reading, the current engine with c_snap_hold_fy2026 gives $877 net income and $34/mo ($408/year). This output is excluded from scoring.", + "reason": "record/reference_outputs.csv.meta.json revisions[0], [17] and [20] establish the excluded status and $408 capped calculation, with rounding in variables/gov/usda/snap/income/snap_net_income.py and variables/gov/usda/snap/snap_expected_contribution.py." + }, + { + "case_id": "us__scenario_023__snap", + "field": "annotation", + "model": "glm-5.3", + "old": "which is capped at $744/mo and is what brings net income to $876.51.", + "new": "which is capped at $744/mo on the capped reading. Under c_snap_hold_fy2026, that reading gives $877 rounded net income and $34/mo ($408/year). This output is excluded from scoring.", + "reason": "record/reference_outputs.csv.meta.json revisions[0], [17] and [20] establish the excluded status and $408 capped calculation, with rounding in variables/gov/usda/snap/income/snap_net_income.py and variables/gov/usda/snap/snap_expected_contribution.py." + }, + { + "case_id": "us__scenario_023__snap", + "field": "annotation", + "model": "gpt-5.4-mini", + "old": "Under California's 200% FPL BBCE screen, with the 20% earned-income deduction, the $209 standard deduction and the $744 capped shelter deduction, net income is $876.51, and the household gets $298 − $262.80 = $35.20/mo.", + "new": "On the capped reading, the current engine with c_snap_hold_fy2026 gives $877 net income and $34/mo ($408/year). This output is excluded from scoring.", + "reason": "record/reference_outputs.csv.meta.json revisions[0], [17] and [20] establish the excluded status and $408 capped calculation, with rounding in variables/gov/usda/snap/income/snap_net_income.py and variables/gov/usda/snap/snap_expected_contribution.py." + }, + { + "case_id": "us__scenario_023__snap", + "field": "annotation", + "model": "gpt-5.4-nano", + "old": "Computing eligibility under California's BBCE and the capped shelter deduction gives net income of $876.51 and a positive allotment of about $35/mo.", + "new": "On the capped reading, the current engine with c_snap_hold_fy2026 gives $877 net income and $34/mo ($408/year). This output is excluded from scoring.", + "reason": "record/reference_outputs.csv.meta.json revisions[0], [17] and [20] establish the excluded status and $408 capped calculation, with rounding in variables/gov/usda/snap/income/snap_net_income.py and variables/gov/usda/snap/snap_expected_contribution.py." + }, + { + "case_id": "us__scenario_023__snap", + "field": "annotation", + "model": "gpt-5.5", + "old": "The head receives no disability benefit, so the shelter deduction is capped at $744, net income is $876.51, and the benefit is about $35/mo.", + "new": "On the capped reading, the current engine with c_snap_hold_fy2026 gives $877 net income and $34/mo ($408/year). This output is excluded from scoring.", + "reason": "record/reference_outputs.csv.meta.json revisions[0], [17] and [20] establish the excluded status and $408 capped calculation, with rounding in variables/gov/usda/snap/income/snap_net_income.py and variables/gov/usda/snap/snap_expected_contribution.py." + }, + { + "case_id": "us__scenario_023__snap", + "field": "annotation", + "model": "gpt-5.6-luna", + "old": "Gave the medical and uncapped shelter deductions to a 'disabled one-person household,' but SNAP disabled status requires SSI/SSDI-type receipt. With the $744 shelter cap, net income is $876.51 and the benefit is about $35/mo, not the $298 maximum.", + "new": "Gave the medical and uncapped shelter deductions under the disability reading. On the capped reading, the current engine with c_snap_hold_fy2026 gives $877 net income and $34/mo ($408/year). This output is excluded from scoring.", + "reason": "record/reference_outputs.csv.meta.json revisions[0], [17] and [20] establish the excluded status and $408 capped calculation, with rounding in variables/gov/usda/snap/income/snap_net_income.py and variables/gov/usda/snap/snap_expected_contribution.py." + }, + { + "case_id": "us__scenario_023__snap", + "field": "annotation", + "model": "gpt-5.6-sol", + "old": "The head receives no disability benefit, so shelter is capped at $744 and net income is $876.51, which gives about $35/mo rather than $202.", + "new": "On the capped reading, the current engine with c_snap_hold_fy2026 gives $877 net income and $34/mo ($408/year). This output is excluded from scoring.", + "reason": "record/reference_outputs.csv.meta.json revisions[0], [17] and [20] establish the excluded status and $408 capped calculation, with rounding in variables/gov/usda/snap/income/snap_net_income.py and variables/gov/usda/snap/snap_expected_contribution.py." + }, + { + "case_id": "us__scenario_023__snap", + "field": "annotation", + "model": "gpt-5.6-terra", + "old": "$876.51 still yields $35.20/mo.", + "new": "$877 after rounding gives $34/mo ($408/year) on the capped reading under c_snap_hold_fy2026. This output is excluded from scoring.", + "reason": "record/reference_outputs.csv.meta.json revisions[0], [17] and [20] establish the excluded status and $408 capped calculation, with rounding in variables/gov/usda/snap/income/snap_net_income.py and variables/gov/usda/snap/snap_expected_contribution.py." + }, + { + "case_id": "us__scenario_023__snap", + "field": "annotation", + "model": "gpt-6-astra", + "old": "though the head receives no qualifying disability benefit and gets neither. With shelter capped at $744, net income is $876.51, not $205.80.", + "new": "under the disability reading. On the capped reading, the current engine with c_snap_hold_fy2026 gives $877 net income and $34/mo ($408/year). This output is excluded from scoring.", + "reason": "record/reference_outputs.csv.meta.json revisions[0], [17] and [20] establish the excluded status and $408 capped calculation, with rounding in variables/gov/usda/snap/income/snap_net_income.py and variables/gov/usda/snap/snap_expected_contribution.py." + }, + { + "case_id": "us__scenario_023__snap", + "field": "annotation", + "model": "gpt-6-luna", + "old": "Without SSI/SSDI receipt, the $744 shelter cap applies and net income is $876.51, giving about $35/mo.", + "new": "On the capped reading, the current engine with c_snap_hold_fy2026 gives $877 net income and $34/mo ($408/year). This output is excluded from scoring.", + "reason": "record/reference_outputs.csv.meta.json revisions[0], [17] and [20] establish the excluded status and $408 capped calculation, with rounding in variables/gov/usda/snap/income/snap_net_income.py and variables/gov/usda/snap/snap_expected_contribution.py." + }, + { + "case_id": "us__scenario_023__snap", + "field": "annotation", + "model": "gpt-6-sol", + "old": "The head is not SNAP-disabled because no disability benefit is received, so the $744 cap leaves net income at $876.51 and the benefit at about $35/mo.", + "new": "On the capped reading, the current engine with c_snap_hold_fy2026 gives $877 net income and $34/mo ($408/year). This output is excluded from scoring.", + "reason": "record/reference_outputs.csv.meta.json revisions[0], [17] and [20] establish the excluded status and $408 capped calculation, with rounding in variables/gov/usda/snap/income/snap_net_income.py and variables/gov/usda/snap/snap_expected_contribution.py." + }, + { + "case_id": "us__scenario_023__snap", + "field": "annotation", + "model": "gpt-6.1-sol", + "old": "With no medical deduction and shelter capped at $744/mo, monthly net income is $876.51 rather than the roughly $321 implied by its annual $3,849.60.", + "new": "Its annual $3,849.60 net income corresponds to roughly $321/mo. On the capped reading, the current engine with c_snap_hold_fy2026 gives $877 net income and $34/mo ($408/year). This output is excluded from scoring.", + "reason": "record/reference_outputs.csv.meta.json revisions[0], [17] and [20] establish the excluded status and $408 capped calculation, with rounding in variables/gov/usda/snap/income/snap_net_income.py and variables/gov/usda/snap/snap_expected_contribution.py." + }, + { + "case_id": "us__scenario_023__snap", + "field": "annotation", + "model": "gpt-6.1-terra", + "old": "Neither applies because SNAP disabled status requires receiving a disability benefit; with the $744 shelter cap, net income is $876.51 and the benefit is about $35/mo.", + "new": "On the capped reading, the current engine with c_snap_hold_fy2026 gives $877 net income and $34/mo ($408/year). This output is excluded from scoring.", + "reason": "record/reference_outputs.csv.meta.json revisions[0], [17] and [20] establish the excluded status and $408 capped calculation, with rounding in variables/gov/usda/snap/income/snap_net_income.py and variables/gov/usda/snap/snap_expected_contribution.py." + }, + { + "case_id": "us__scenario_023__snap", + "field": "annotation", + "model": "grok-4.3", + "old": "net income after the $744 capped shelter deduction is $876.51, which leaves $35.20/mo.", + "new": "the capped calculation under c_snap_hold_fy2026 gives $877 rounded net income and $34/mo ($408/year). This output is excluded from scoring.", + "reason": "record/reference_outputs.csv.meta.json revisions[0], [17] and [20] establish the excluded status and $408 capped calculation, with rounding in variables/gov/usda/snap/income/snap_net_income.py and variables/gov/usda/snap/snap_expected_contribution.py." + }, + { + "case_id": "us__scenario_023__snap", + "field": "annotation", + "model": "grok-4.5", + "old": "The head receives no disability benefit, so shelter is capped at $744/mo with no medical deduction, giving net income of $876.51/mo.", + "new": "On the capped reading, the current engine with c_snap_hold_fy2026 gives $877 net income and $34/mo ($408/year). This output is excluded from scoring.", + "reason": "record/reference_outputs.csv.meta.json revisions[0], [17] and [20] establish the excluded status and $408 capped calculation, with rounding in variables/gov/usda/snap/income/snap_net_income.py and variables/gov/usda/snap/snap_expected_contribution.py." + }, + { + "case_id": "us__scenario_023__snap", + "field": "annotation", + "model": "grok-4.6", + "old": "With the $744 cap, net income is $876.51, not $0.", + "new": "On the capped reading, the current engine with c_snap_hold_fy2026 gives $877 net income and $34/mo ($408/year). This output is excluded from scoring.", + "reason": "record/reference_outputs.csv.meta.json revisions[0], [17] and [20] establish the excluded status and $408 capped calculation, with rounding in variables/gov/usda/snap/income/snap_net_income.py and variables/gov/usda/snap/snap_expected_contribution.py." + }, + { + "case_id": "us__scenario_023__snap", + "field": "annotation", + "model": "grok-4.7", + "old": "The head receives no disability benefit, so shelter is capped at $744 and net income is $876.51 rather than $283.", + "new": "On the capped reading, the current engine with c_snap_hold_fy2026 gives $877 net income and $34/mo ($408/year). This output is excluded from scoring.", + "reason": "record/reference_outputs.csv.meta.json revisions[0], [17] and [20] establish the excluded status and $408 capped calculation, with rounding in variables/gov/usda/snap/income/snap_net_income.py and variables/gov/usda/snap/snap_expected_contribution.py." + }, + { + "case_id": "us__scenario_023__snap", + "field": "annotation", + "model": "grok-build-0.1", + "old": "Including the distribution and capping shelter at $744 gives net income of $876.51 and about $35/mo.", + "new": "On the capped reading, the current engine with c_snap_hold_fy2026 gives $877 net income and $34/mo ($408/year). This output is excluded from scoring.", + "reason": "record/reference_outputs.csv.meta.json revisions[0], [17] and [20] establish the excluded status and $408 capped calculation, with rounding in variables/gov/usda/snap/income/snap_net_income.py and variables/gov/usda/snap/snap_expected_contribution.py." + }, + { + "case_id": "us__scenario_023__snap", + "field": "annotation", + "model": "inkling", + "old": "The head is not SNAP-disabled without receiving a disability benefit, so shelter is capped at $744 and net income is $876.51, not about $300.", + "new": "On the capped reading, the current engine with c_snap_hold_fy2026 gives $877 net income and $34/mo ($408/year). This output is excluded from scoring.", + "reason": "record/reference_outputs.csv.meta.json revisions[0], [17] and [20] establish the excluded status and $408 capped calculation, with rounding in variables/gov/usda/snap/income/snap_net_income.py and variables/gov/usda/snap/snap_expected_contribution.py." + }, + { + "case_id": "us__scenario_023__snap", + "field": "annotation", + "model": "kimi-k2.6", + "old": "SNAP disabled status requires SSI/SSDI-type receipt, so shelter is capped at $744, net income is $876.51, and the benefit is about $35/mo.", + "new": "On the capped reading, the current engine with c_snap_hold_fy2026 gives $877 net income and $34/mo ($408/year). This output is excluded from scoring.", + "reason": "record/reference_outputs.csv.meta.json revisions[0], [17] and [20] establish the excluded status and $408 capped calculation, with rounding in variables/gov/usda/snap/income/snap_net_income.py and variables/gov/usda/snap/snap_expected_contribution.py." + }, + { + "case_id": "us__scenario_023__snap", + "field": "annotation", + "model": "kimi-k3", + "old": "The correct derivation gives $461.34 for the year.", + "new": "The excluded frozen reference is $461.34 for the year. The current engine under c_snap_hold_fy2026 gives $408 on the capped reading.", + "reason": "status.json and record/reference_exclusions.json exclude this output from scoring, and record/reference_outputs.csv.meta.json revision[20] keeps $461.34 as the frozen value while rechecking the capped calculation at $408." + }, + { + "case_id": "us__scenario_023__snap", + "field": "annotation", + "model": "minimax-m3", + "old": "The correct net income of $876.51 yields $35.20/mo.", + "new": "On the capped reading, the current engine with c_snap_hold_fy2026 gives $877 net income and $34/mo ($408/year). This output is excluded from scoring.", + "reason": "record/reference_outputs.csv.meta.json revisions[0], [17] and [20] establish the excluded status and $408 capped calculation, with rounding in variables/gov/usda/snap/income/snap_net_income.py and variables/gov/usda/snap/snap_expected_contribution.py." + }, + { + "case_id": "us__scenario_023__snap", + "field": "annotation", + "model": "muse-spark-1.3", + "old": "for a head who receives no disability benefit. With shelter capped at $744, net income is $876.51 rather than $353.", + "new": "under the disability reading. On the capped reading, the current engine with c_snap_hold_fy2026 gives $877 net income and $34/mo ($408/year). This output is excluded from scoring.", + "reason": "record/reference_outputs.csv.meta.json revisions[0], [17] and [20] establish the excluded status and $408 capped calculation, with rounding in variables/gov/usda/snap/income/snap_net_income.py and variables/gov/usda/snap/snap_expected_contribution.py." + }, + { + "case_id": "us__scenario_023__snap", + "field": "annotation", + "model": "muse-wonder", + "old": "Without SSI/SSDI receipt, the $744 shelter cap applies, net income is $876.51, and the benefit is about $35/mo, not $298.", + "new": "On the capped reading, the current engine with c_snap_hold_fy2026 gives $877 net income and $34/mo ($408/year). This output is excluded from scoring.", + "reason": "record/reference_outputs.csv.meta.json revisions[0], [17] and [20] establish the excluded status and $408 capped calculation, with rounding in variables/gov/usda/snap/income/snap_net_income.py and variables/gov/usda/snap/snap_expected_contribution.py." + }, + { + "case_id": "us__scenario_023__snap", + "field": "annotation", + "model": "ox-alpha", + "old": "which gave net income of $882 instead of $876.51. It also applied FY2026 parameters to all 12 months, missing the October–December FY2027 parameters that raise the benefit to $48.18/mo.", + "new": "which gave net income of about $882. Applying FY2026 parameters to all 12 months follows c_snap_hold_fy2026. On the capped reading, the current engine with c_snap_hold_fy2026 gives $877 net income and $34/mo ($408/year). This output is excluded from scoring.", + "reason": "prior_corrections.json's ox-alpha amendments and record/reference_outputs.csv.meta.json revisions[0] and [20] require holding FY2026 all year and retain $461.34 as an excluded frozen value, while variables/gov/usda/snap/income/snap_net_income.py and variables/gov/usda/snap/snap_expected_contribution.py give the rounded capped result." + }, + { + "case_id": "us__scenario_023__snap", + "field": "annotation", + "model": "qwen-3.7-max", + "old": "the full $258 maximum even though its own net income of $944 implies a $283 contribution. The correct figures are net income of $876.51 and $298 − $262.80 = $35.20/mo.", + "new": "its assumed $258 monthly maximum even though its own net income of $944 implies a $284 contribution. On the capped reading, the current engine with c_snap_hold_fy2026 gives $877 net income and $34/mo ($408/year). This output is excluded from scoring.", + "reason": "variables/gov/usda/snap/snap_expected_contribution.py and parameters/gov/usda/snap/expected_contribution.yaml round 30% of $944 up to $284, while record/reference_outputs.csv.meta.json revisions[17] and [20] establish the excluded capped result of $408." + }, + { + "case_id": "us__scenario_023__snap", + "field": "annotation", + "model": "qwen3.8-max", + "old": "net income after the $744 capped shelter deduction is $876.51, which leaves $35.20/mo for most of 2026.", + "new": "the capped calculation under c_snap_hold_fy2026 gives $877 rounded net income and $34/mo ($408/year) for all 12 months. This output is excluded from scoring.", + "reason": "record/reference_outputs.csv.meta.json revisions[0], [17] and [20] establish the excluded status and $408 capped calculation, with rounding in variables/gov/usda/snap/income/snap_net_income.py and variables/gov/usda/snap/snap_expected_contribution.py." + }, + { + "case_id": "us__scenario_023__snap", + "field": "case_annotation", + "old": "This head gets no such benefit (SSI is $0 at this income), so the household does not get elderly/disabled treatment: there is no excess medical deduction, and the excess shelter deduction is capped at $744. California's 200% FPL BBCE gross screen passes ($2,120/mo). Net income is $2,120.25 − $290.72 (20% earned) − $209 (standard) − $744 (capped shelter) ≈ $876.51. That gives $298 − $262.80 = $35.20/mo for January–September, then $48.18/mo for October–December under FY2027 parameters, for $461.34 a year.", + "new": "On the frozen reference's capped reading, there is no excess medical deduction and shelter is capped at $744. Gross income passes California's 200% FPL BBCE screen. The $876.51 pre-rounding net amount becomes $877 under the current engine, whose 30% expected contribution rounds up to $264. Under c_snap_hold_fy2026, the $298 maximum applies all 12 months, giving $34/mo ($408/year). The published $461.34 is the excluded frozen reference, including the engine's projected FY2027 increase for October–December.", + "reason": "prior_corrections.json and record/reference_outputs.csv.meta.json revisions[0], [17] and [20] distinguish the excluded frozen projection from the held FY2026 calculation, with rounding in variables/gov/usda/snap/income/snap_net_income.py and variables/gov/usda/snap/snap_expected_contribution.py." + }, + { + "case_id": "us__scenario_023__snap", + "field": "case_annotation", + "old": "The $0 answers applied a 130% gross test, which BBCE replaces, or simply asserted the income was too high.", + "new": "Some $0 answers applied a 130% gross test, which BBCE replaces, or simply asserted the income was too high.", + "reason": "prompt.md records GPT-5.4 Nano's $0 answer as based on unsupported benefit receipt or eligibility, so the stated reasons do not cover every $0 answer." + }, + { + "case_id": "us__scenario_023__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-opus-5", + "old": "It also did not apply the $60 renter's credit, which still leaves $12.78 when subtracted from the correct $225.78.", + "new": "It also did not apply the $60 renter's credit. The $153 exemption credit and $60 renter's credit together reduce the $225.78 tax to $12.78.", + "reason": "reference_explanation.csv records $225.78 of tax and $213 in combined credits; subtracting the $60 renter's credit alone leaves $165.78." + }, + { + "case_id": "us__scenario_023__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-5.4-nano", + "old": "Its $72 equals $225.78 less only the $153 exemption credit", + "new": "Its $72 approximates the $72.78 left after subtracting only the $153 exemption credit from $225.78", + "reason": "reference_explanation.csv gives $225.78 of tax and a $153 exemption credit, whose difference is $72.78." + }, + { + "case_id": "us__scenario_023__state_refundable_credits", + "field": "annotation", + "model": "deepseek-v4.1-flash", + "old": "The real CalEITC phase-out schedule reduces the credit much faster, to $95.15 at AGI of $22,534.", + "new": "The real childless CalEITC schedule starts phasing out at $4,661 of income, and its final phase-out takes the credit from $252 to zero at $32,901. That leaves $95.15 at AGI of $22,534.", + "reason": "The formula in variables/gov/states/ca/tax/income/credits/earned_income/ca_eitc.py uses phase_out.start[0] $4,661 and phase_out.final.start[0] $252, both held in record/fixes/latest_c_ca_hold_2025.py, and parameters/.../earned_income/phase_out/final/end.yaml ($32,901). With these, the credit falls by about $0.92 per $100 of income, which is slower than the model's $1.67 per $100; the result is lower because the phase-out starts much earlier." + }, + { + "case_id": "us__scenario_023__state_refundable_credits", + "field": "case_annotation", + "old": "phases out over income up to about $32k", + "new": "phases out over income up to $32,901", + "reason": "The parameter gov.states.ca.tax.income.credits.earned_income.phase_out.final.end is $32,901 from 2025 (parameters/.../earned_income/phase_out/final/end.yaml), and ca_eitc.py and ca_eitc_eligible.py use it; $31,951 was the 2024 value." + }, + { + "case_id": "us__scenario_023__state_refundable_credits", + "field": "annotation", + "model": "claude-opus-5", + "old": "The CalEITC income ceiling is about $32k", + "new": "The CalEITC income ceiling is $32,901", + "reason": "The CalEITC income limit, gov.states.ca.tax.income.credits.earned_income.phase_out.final.end, is $32,901 (parameters/.../earned_income/phase_out/final/end.yaml)." + }, + { + "case_id": "us__scenario_023__state_refundable_credits", + "field": "annotation", + "model": "gemini-3.1-flash-lite-preview", + "old": "reaches about $32k", + "new": "reaches $32,901", + "reason": "The CalEITC income limit, gov.states.ca.tax.income.credits.earned_income.phase_out.final.end, is $32,901 (parameters/.../earned_income/phase_out/final/end.yaml)." + }, + { + "case_id": "us__scenario_023__state_refundable_credits", + "field": "annotation", + "model": "gemini-3.6-flash", + "old": "The limit is about $32k", + "new": "The limit is $32,901", + "reason": "The CalEITC income limit, gov.states.ca.tax.income.credits.earned_income.phase_out.final.end, is $32,901 (parameters/.../earned_income/phase_out/final/end.yaml)." + }, + { + "case_id": "us__scenario_023__state_refundable_credits", + "field": "annotation", + "model": "glm-5.2", + "old": "runs to about $32k", + "new": "runs to $32,901", + "reason": "The CalEITC income limit, gov.states.ca.tax.income.credits.earned_income.phase_out.final.end, is $32,901 (parameters/.../earned_income/phase_out/final/end.yaml)." + }, + { + "case_id": "us__scenario_023__state_refundable_credits", + "field": "annotation", + "model": "gpt-6-sol", + "old": "runs to about $32k", + "new": "runs to $32,901", + "reason": "The CalEITC income limit, gov.states.ca.tax.income.credits.earned_income.phase_out.final.end, is $32,901 (parameters/.../earned_income/phase_out/final/end.yaml)." + }, + { + "case_id": "us__scenario_023__state_refundable_credits", + "field": "annotation", + "model": "grok-4.5", + "old": "reaches about $32k", + "new": "reaches $32,901", + "reason": "The CalEITC income limit, gov.states.ca.tax.income.credits.earned_income.phase_out.final.end, is $32,901 (parameters/.../earned_income/phase_out/final/end.yaml)." + }, + { + "case_id": "us__scenario_023__state_refundable_credits", + "field": "annotation", + "model": "ox-alpha", + "old": "The CalEITC ceiling is about $32k", + "new": "The CalEITC ceiling is $32,901", + "reason": "The CalEITC income limit, gov.states.ca.tax.income.credits.earned_income.phase_out.final.end, is $32,901 (parameters/.../earned_income/phase_out/final/end.yaml)." + }, + { + "case_id": "us__scenario_023__state_refundable_credits", + "field": "case_annotation", + "old": "Models that answered above about $110 ran the phase-out on wages alone or barely applied it, and a few added the nonrefundable renter's credit.", + "new": "Most models that answered above about $110 ran the phase-out on wages alone or barely applied it. Others, such as claude-opus-5.5 and grok-4.7, ran it on AGI but used amounts that overstated the credit, and one model (qwen-3.7-max) added the nonrefundable renter's credit.", + "reason": "In prompt.md, claude-opus-5.5 ($115) and grok-4.7 ($120) explicitly phased out on AGI of about $22.5k, and their own row annotations say so; qwen-3.7-max is the only model that added the renter's credit." + }, + { + "case_id": "us__scenario_023__state_refundable_credits", + "field": "annotation", + "model": "gemini-3.5-flash", + "old": "Its $180 matches a phase-out on wages of $17,443 alone.", + "new": "It estimated CalEITC at $180 without giving a phase-out calculation.", + "reason": "The ca_eitc.py formula with the publication convention’s held childless parameters yields about $141.89 on wages of $17,443 alone; the model supplied only an approximate $180 estimate." + }, + { + "case_id": "us__scenario_025__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "glm-5.3", + "old": "only available below $30,000 of income", + "new": "only available when MAGI less personal exemptions is $30,000 or less", + "reason": "oh_exemption_credit_potential applies the cutoff to MAGI less personal exemptions, and amount.calc(..., right=True) includes the $30,000 boundary." + }, + { + "case_id": "us__scenario_026__child3_medicaid_eligible", + "field": "annotation", + "model": "claude-opus-4.7", + "old": "the correct figure is about $81,500, or about $83,400 with the 5% disregard", + "new": "the correct figure is about $81,600, or about $83,550 with the 5% disregard", + "reason": "The engine's 2026 guideline in parameters/gov/hhs/fpg.yaml for five people is $15,960 + 4 x $5,680 = $38,680, so 211% is $81,615 and the 2.16 NC limit in parameters/gov/hhs/medicaid/eligibility/categories/older_child/income_limit.yaml is $83,549; the stated $81,500 and $83,400 do not follow from these." + }, + { + "case_id": "us__scenario_026__child3_medicaid_eligible", + "field": "case_annotation", + "old": "Most models used the old 133%/138% Medicaid limit for this age group and pushed the child into CHIP.", + "new": "Seventeen of the 24 models that stated a numerical Medicaid limit used 133% or 138% FPL for this age group, and two said the child qualified for CHIP.", + "reason": "In prompt.md only 17 of the 50 wrong rows cite a 133% or 138% limit (most give no threshold at all), though these 17 are a majority of the 24 that name any limit; only claude-fable-5, claude-opus-4.8, gemini-3.1-pro-preview and glm-5.2 send the child to CHIP. (verifier: The old majority claim is contradicted by 17 of 50 rows, while the proposed CHIP claim still overstates the record: only claude-fable-5 and gemini-3.1-pro-preview affirm CHIP eligibility; claude-opus-4.8 and glm-5.2 place income above their stated CHIP limits.)" + }, + { + "case_id": "us__scenario_026__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-5.4-nano", + "old": "an outdated rate of about 5.25% to wages", + "new": "an outdated rate of about 5.75% to the $85,209 of wages", + "reason": "The 5.25% figure does not follow from the files: 5.25% of the $85,209 wages in prompt.md is $4,473.47, while $4,875 is 5.72% of those wages, which matches the outdated 0.0575 rate in parameters/gov/states/nc/tax/income/rate.yaml ($4,899.52)." + }, + { + "case_id": "us__scenario_027__snap", + "field": "annotation", + "model": "claude-sonnet-5.5", + "old": "The real medical deduction is only about $19 a month, and net income is $2,118.", + "new": "The engine's medical deduction is about $210 a month. It counts the Head's $500 of other medical costs and the $202.90 monthly Medicare Part B premium, less the $35 disregard, and leaves out over-the-counter costs. Net income is $2,118.", + "reason": "Engine: variables/gov/usda/snap/income/deductions/snap_allowable_medical_expenses.py adds medical_expense_health_insurance_premiums (which includes medicare_part_b_premium for enrollees, parameters/gov/hhs/medicare/part_b/base_premium.yaml 2026: 202.9) and other_medical_expenses, and leaves out over-the-counter expenses; snap_excess_medical_expense_deduction subtracts the $35 disregard (CT standard medical deduction is 0), so $41.67 + $202.90 - $35 = $209.57, and $2,536.25 - $209 - $209.57 rounds to the $2,118 net income; a $19 deduction would give about $2,308." + }, + { + "case_id": "us__scenario_028__federal_refundable_credits", + "field": "annotation", + "model": "claude-sonnet-4.6", + "old": "It used a $2,000-per-child CTC, a $22,500 standard deduction and 2025 brackets, which gave $4,170 of tax and $1,830 of ACTC.", + "new": "It used a $2,000-per-child CTC, a $22,500 standard deduction and 2024 brackets, which gave $4,170 of tax and $1,830 of ACTC.", + "reason": "prompt.md records the model's $16,550 head-of-household first-bracket ceiling, which the engine's parameters/gov/irs/income/bracket.yaml assigns to 2024, with $17,000 assigned to 2025." + }, + { + "case_id": "us__scenario_028__federal_refundable_credits", + "field": "annotation", + "model": "deepseek-v4-flash-0731", + "old": "It used a $6,000 CTC and $4,170 of tax (2025-style deduction and brackets), giving $1,830 of ACTC instead of $6,600 − $3,949.20 = $2,650.80.", + "new": "It used a $6,000 CTC and $4,170 of tax, giving $1,830 of ACTC instead of $6,600 − $3,949.20 = $2,650.80.", + "reason": "prompt.md supplies no deduction or bracket attribution for this model, and the 2025 amounts in parameters/gov/irs/deductions/standard/amount.yaml and parameters/gov/irs/income/bracket.yaml produce $4,026.20 through variables/gov/irs/tax/federal_income/before_credits/income_tax_main_rates.py." + }, + { + "case_id": "us__scenario_028__federal_refundable_credits", + "field": "annotation", + "model": "grok-4.6", + "old": "It found only about $48 of unused CTC, which implies a CTC sized close to the tax instead of the OBBBA $6,600, and that leaves out $2,650.80 of ACTC.", + "new": "It included about $48 of ACTC, understating the correct $2,650.80 by about $2,602.80.", + "reason": "prompt.md records about $48 of ACTC included in the model's answer, so its shortfall against the $2,650.80 refundable CTC in reference_explanation.csv is about $2,602.80. (verifier: The proposed shortfall is accurate, but the retained inference about total CTC is unsupported because the model supplies neither total CTC nor tax liability.)" + }, + { + "case_id": "us__scenario_028__federal_refundable_credits", + "field": "annotation", + "model": "minimax-m3", + "old": "It set ACTC to the $5,100 per-child cap without limiting it to the CTC left after the nonrefundable portion offsets the $3,949.20 tax, which limits it to $2,650.80.", + "new": "It set ACTC to the $5,100 cap for three children without limiting it to the CTC left after the nonrefundable portion offsets the $3,949.20 tax, which limits it to $2,650.80.", + "reason": "The engine's variables/gov/irs/credits/ctc/refundable/ctc_refundable_maximum.py sums the individual caps from parameters/gov/irs/credits/ctc/refundable/individual_max.yaml, whose 2026 amount is $1,700 per child." + }, + { + "case_id": "us__scenario_028__free_school_meals_eligible", + "field": "annotation", + "model": "claude-opus-4.7", + "old": "The model wrongly put income above the 185% reduced-price limit, when it is about 182% of the guideline.", + "new": "The model correctly put income above the 185% reduced-price limit; it is about 186% of the guideline.", + "reason": "record/engine-upgrade-2026-10-22-hand_corrected_narratives.md establishes $61,277 of income and a 1.86 ratio, consistent with variables/gov/usda/school_meals/school_meal_fpg_ratio.py and above the 1.85 limit in parameters/gov/usda/school_meals/income/limit.yaml." + }, + { + "case_id": "us__scenario_028__free_school_meals_eligible", + "field": "annotation", + "model": "claude-opus-4.8", + "old": "The model wrongly said income exceeds the 185% limit, when it is about 182% of the guideline.", + "new": "The model correctly said income exceeds the 185% limit; it is about 186% of the guideline.", + "reason": "record/engine-upgrade-2026-10-22-hand_corrected_narratives.md establishes $61,277 of income and a 1.86 ratio, consistent with variables/gov/usda/school_meals/school_meal_fpg_ratio.py and above the 1.85 limit in parameters/gov/usda/school_meals/income/limit.yaml." + }, + { + "case_id": "us__scenario_028__free_school_meals_eligible", + "field": "annotation", + "model": "kimi-k3", + "old": "the engine's ratio is 1.82", + "new": "the engine's ratio is 1.86", + "reason": "reference_explanation.csv and variables/gov/usda/school_meals/school_meal_fpg_ratio.py establish $61,277 divided by the $33,000 guideline derived from parameters/gov/hhs/fpg.yaml, which rounds to 1.86." + }, + { + "case_id": "us__scenario_028__free_school_meals_eligible", + "field": "case_annotation", + "old": "Every model applied only the federal NSLP/SBP test.", + "new": "The models that returned No applied only the federal NSLP/SBP test.", + "reason": "prompt.md records glm-5.2 as missing with no explanation, and verdict.json classifies its failure as missing_output, so it supplied no substantive eligibility determination." + }, + { + "case_id": "us__scenario_028__free_school_meals_eligible", + "field": "case_annotation", + "old": "Income is about 182% of the poverty guideline", + "new": "Income is about 186% of the poverty guideline", + "reason": "reference_explanation.csv and variables/gov/usda/school_meals/school_meal_fpg_ratio.py establish $61,277 divided by the $33,000 guideline derived from parameters/gov/hhs/fpg.yaml, approximately 186%." + }, + { + "case_id": "us__scenario_028__free_school_meals_eligible", + "field": "case_annotation", + "old": "the income-based tier for lunch is REDUCED", + "new": "the income-based tier for lunch is PAID", + "reason": "record/reference_outputs.csv.meta.json's 2026-10-23 upgrade records paid lunch, consistent with variables/gov/usda/school_meals/school_meal_tier.py and school_meal_lunch_tier.py because the household exceeds the 1.85 limit in parameters/gov/usda/school_meals/income/limit.yaml." + }, + { + "case_id": "us__scenario_028__state_refundable_credits", + "field": "case_annotation", + "old": "$60,010 of AGI and earned income", + "new": "$60,010 of AGI and $60,000 of earned income", + "reason": "prompt.md lists $60,000 in wages and $10 in taxable interest, and policyengine-us 2.60.0 variables/gov/irs/credits/earned_income/eitc_earned_income.py excludes interest from earned income." + }, + { + "case_id": "us__scenario_028__state_refundable_credits", + "field": "annotation", + "model": "claude-fable-5.1", + "old": "which needs child care expenses", + "new": "which needs qualifying care expenses", + "reason": "policyengine-us 2.60.0 variables/gov/states/pa/tax/income/credits/pa_cdcc.py uses cdcc_potential, whose expenses in variables/gov/irs/credits/cdcc/cdcc_relevant_expenses.py include qualifying childcare and adult care expenses." + }, + { + "case_id": "us__scenario_028__state_refundable_credits", + "field": "annotation", + "model": "glm-5.3", + "old": "requires age 65+ or disability", + "new": "requires age 65+, surviving-spouse status at age 50+, or permanent and total disability at age 18+", + "reason": "policyengine-us 2.60.0 variables/gov/states/pa/tax/property/property_tax_or_rent_rebate/pa_property_tax_or_rent_rebate_eligible.py includes three demographic pathways using parameters/gov/states/pa/tax/property/property_tax_or_rent_rebate/{age_threshold,widow_age_threshold,disability_age_threshold}.yaml, which set thresholds of 65, 50 and 18 respectively." + }, + { + "case_id": "us__scenario_029__state_refundable_credits", + "field": "annotation", + "model": "claude-haiku-5.5", + "old": "The Sales Tax Relief Credit only requires gross income at or below $20,000", + "new": "The Sales Tax Relief Credit's low-income pathway requires gross income at or below $20,000 and no TANF enrollment", + "reason": "The engine's variables/gov/states/ok/tax/income/credits/ok_stc.py additionally excludes tax units with TANF enrollment." + }, + { + "case_id": "us__scenario_029__state_refundable_credits", + "field": "annotation", + "model": "grok-4.3", + "old": "The Sales Tax Relief Credit only requires gross income at or below $20,000", + "new": "The Sales Tax Relief Credit's low-income pathway requires gross income at or below $20,000 and no TANF enrollment", + "reason": "The engine's variables/gov/states/ok/tax/income/credits/ok_stc.py additionally excludes tax units with TANF enrollment." + }, + { + "case_id": "us__scenario_029__state_refundable_credits", + "field": "annotation", + "model": "ox-alpha", + "old": "Its only test is gross income at or below $20,000, which $312 meets", + "new": "Its low-income pathway requires gross income at or below $20,000 and no TANF enrollment, and this household meets both conditions", + "reason": "The engine's variables/gov/states/ok/tax/income/credits/ok_stc.py excludes TANF enrollees, and prompt.md defaults unlisted enrollment to false." + }, + { + "case_id": "us__scenario_029__state_refundable_credits", + "field": "annotation", + "model": "kimi-k2.6", + "old": "Those factors only raise the limit to $50,000", + "new": "Having dependents or a head or spouse who is age 65 or older or disabled raises the limit to $50,000", + "reason": "The engine's variables/gov/states/ok/tax/income/credits/ok_stc.py and parameters/gov/states/ok/tax/income/credits/sales_tax/age_minimum.yaml require the positive qualifying circumstances for the higher limit, whereas the preceding sentence names their absence." + }, + { + "case_id": "us__scenario_029__state_refundable_credits", + "field": "case_annotation", + "old": "Most ignored the STC and only checked the earned-income-based OK EITC. The others found the STC but either counted the $50,000 of financial assistance as income or thought it applied only to elderly, disabled, or dependent households.", + "new": "Several models focused on earned-income-based credits. Models that named the STC counted financial assistance or assets against eligibility, imposed earned-income, age, disability, or dependent requirements, or assumed zero take-up.", + "reason": "prompt.md records ox-alpha tying STC eligibility to earned income, claude-opus-5 assuming zero take-up, and minimax-m3 asserting Oklahoma has no income tax, contradicting the exhaustive two-group account." + }, + { + "case_id": "us__scenario_030__snap", + "field": "annotation", + "model": "claude-haiku-5.5", + "old": "Concluded there is no benefit without naming any rule, which treats the household as ineligible.", + "new": "Applied gross and net income tests and concluded there is no benefit.", + "reason": "prompt.md explicitly records this model reasoning that the household receives no benefit under gross/net tests." + }, + { + "case_id": "us__scenario_030__snap", + "field": "annotation", + "model": "deepseek-v4.1-flash", + "old": "With the correct $1,657 net income, the $497 contribution exceeds $298 and the benefit is the $24 minimum, not $49.", + "new": "With the correct $1,658 net income, the $498 contribution exceeds $298 and the benefit is the $24 minimum in place of the model's $49.", + "reason": "reference_explanation.csv reports $1,658 net income and a $498 contribution, consistent with whole-dollar rounding in policyengine_us/variables/gov/usda/snap/income/snap_net_income.py and upward contribution rounding in policyengine_us/variables/gov/usda/snap/snap_expected_contribution.py. (audit: settlement (claude-opus-5-5): reference_explanation.csv gives $1,658 net income and a $498 contribution (snap_net_income.py rounds $1,657.66; snap_expected_contribution.py rounds 0.3 x $1,658 up); prompt.md shows deepseek-v4.1-flash's benefit of $49 a month ($588 a year), which the published text cited and the replacement dropped. Checked: settled by the main session itself from the case files, prompt.md and the engine source named in the evidence (the lane settlement was cancelled while every lane was closed); a GPT-6.1 Sol check follows)" + }, + { + "case_id": "us__scenario_030__snap", + "field": "case_annotation", + "old": "Expected contribution is 30% × $1,658 = $498", + "new": "Expected contribution is $498 after rounding 30% of $1,658 up to the next dollar", + "reason": "policyengine_us/variables/gov/usda/snap/snap_expected_contribution.py applies the 0.3 rate from parameters/gov/usda/snap/expected_contribution.yaml and rounds the $497.40 product upward to $498." + }, + { + "case_id": "us__scenario_031__head_medicaid_eligible", + "field": "annotation", + "model": "gpt-6-astra", + "old": "It applied SSI's $20/month general income exclusion, but California replaces it with a $230/month disregard.", + "new": "It said retirement income exceeded California's aged limit after the general income exclusion, without stating the exclusion's amount. In the engine that exclusion is California's $230/month disregard, which replaces SSI's $20/month general income exclusion.", + "reason": "prompt.md gives no exclusion amount for gpt-6-astra, and prior_corrections.json explicitly records that its explanation gave no figures. (audit: audit (claude-opus-5-5): the verified text dropped the engine fact that the next sentence's '$230 disregard' depends on. Checked: parameters/gov/hhs/medicaid/eligibility/categories/senior_or_disabled/income/disregard/individual.yaml sets CA to 230, and _apply_medicaid_optional_senior_or_disabled_exclusions.py passes it as general_exclusion in place of SSI's $20.)" + }, + { + "case_id": "us__scenario_031__head_medicaid_eligible", + "field": "annotation", + "model": "gpt-6.1-sol", + "old": "It subtracted only SSI's $20/month general exclusion instead of California's $230/month disregard, which replaces it.", + "new": "It said retirement income exceeded California's aged limit after the applicable general income exclusion, without stating the exclusion's amount. The engine applies California's $230/month disregard.", + "reason": "prompt.md and prior_corrections.json establish that gpt-6.1-sol gave no exclusion amount, while policyengine_us/parameters/gov/hhs/medicaid/eligibility/categories/senior_or_disabled/income/disregard/individual.yaml sets California's disregard to $230 per month." + }, + { + "case_id": "us__scenario_031__snap", + "field": "annotation", + "model": "gemini-3-flash-preview", + "old": "The model correctly recognized California BBCE removes the gross limit, but then still applied the 100% FPL net test and returned $0.", + "new": "The model incorrectly said California BBCE removes the gross income limit; BBCE uses a 200% FPL gross limit. It then applied the 100% FPL net test and returned $0.", + "reason": "The engine's variables/gov/hhs/tanf/non_cash/meets_tanf_non_cash_gross_income_test.py enforces the limit calculated by variables/gov/hhs/tanf/non_cash/tanf_non_cash_gross_income_limit.py using California's 2.0 multiplier in parameters/gov/hhs/tanf/non_cash/income_limit/gross_hheod.yaml." + }, + { + "case_id": "us__scenario_031__snap", + "field": "annotation", + "model": "kimi-k3", + "old": "The model correctly found no shelter or medical deduction but then applied the one-person net income limit.", + "new": "The model correctly found no shelter deduction but omitted the medical deduction for modeled Medicare Part B premiums and applied the one-person net income limit.", + "reason": "The engine's variables/household/expense/health/medical_expense_health_insurance_premiums.py includes modeled Medicare Part B premiums, and variables/gov/usda/snap/income/deductions/snap_excess_medical_expense_deduction.py deducts their excess above the $35 disregard in parameters/gov/usda/snap/income/deductions/excess_medical_expense/disregard.yaml, consistent with reference_explanation.csv's $1,611 net income. (audit: settlement (claude-opus-5-5): prompt.md: kimi-k3 found no rent, mortgage payment or utility cost (the household lists only a mortgage balance) and counted only the $50 OTC expense as medical; medical_expense_health_insurance_premiums.py adds the modeled Medicare Part B premium for an enrollee, and reference_explanation.csv's $1,611 net income reflects a medical deduction and no shelter deduction. Checked: settled by the main session itself from the case files, prompt.md and the engine source named in the evidence (the lane settlement was cancelled while every lane was closed); a GPT-6.1 Sol check follows)" + }, + { + "case_id": "us__scenario_032__state_refundable_credits", + "field": "annotation", + "model": "claude-fable-5", + "old": "Under the combined CWFC, the working-family part is only 4% of earnings capped at about $364.60, and a child under 18 adds only the child component of about $1,823.", + "new": "Under the combined CWFC, this household receives a working-family component of 4% of earnings up to $9,690, or $387.60, and a child component of $1,800.", + "reason": "record/fixes/latest_c_mn_published_2026.py and variables/gov/states/mn/tax/income/credits/mn_child_and_working_families_credits.py give $1,800 for the child and 4% of $9,690, or $387.60, for the working-family component." + }, + { + "case_id": "us__scenario_032__state_refundable_credits", + "field": "annotation", + "model": "claude-fable-5.1", + "old": "The current CWFC pays no working-family add-on for a child under 18, only the base of about $364.60. Its child amount of about $1,790 is also below the indexed figure of about $1,823.", + "new": "The current CWFC pays a base working-family component of $387.60 for this household, with no add-on for its child under 18. Its child amount of about $1,790 is below the indexed figure of $1,800.", + "reason": "record/fixes/latest_c_mn_published_2026.py and variables/gov/states/mn/tax/income/credits/mn_child_and_working_families_credits.py give $1,800 for the child and 4% of $9,690, or $387.60, for the working-family component." + }, + { + "case_id": "us__scenario_032__state_refundable_credits", + "field": "annotation", + "model": "claude-haiku-5.5", + "old": "The household qualifies through one child aged 6 and $29,000 of earnings, which yields about $1,823 child credit plus about $364.60 working-family credit.", + "new": "The household qualifies through one child aged 6 and $29,000 of earnings, yielding $1,800 child credit plus $387.60 working-family credit.", + "reason": "record/fixes/latest_c_mn_published_2026.py and variables/gov/states/mn/tax/income/credits/mn_child_and_working_families_credits.py give $1,800 for the child and 4% of $9,690, or $387.60, for the working-family component." + }, + { + "case_id": "us__scenario_032__state_refundable_credits", + "field": "annotation", + "model": "claude-opus-4.7", + "old": "Used the structure correctly but left the child amount at the 2023 figure of $1,750 instead of the 2026 indexed figure of about $1,823. It also set the working-family component at $410, but that component is 4% of earnings capped at about $364.60.", + "new": "Used the structure correctly but left the child amount at the 2023 figure of $1,750. The 2026 child amount is $1,800. Its $410 working-family estimate exceeds the $387.60 component calculated as 4% of earnings up to $9,690.", + "reason": "record/fixes/latest_c_mn_published_2026.py and variables/gov/states/mn/tax/income/credits/mn_child_and_working_families_credits.py give $1,800 for the child and 4% of $9,690, or $387.60, for the working-family component." + }, + { + "case_id": "us__scenario_032__state_refundable_credits", + "field": "annotation", + "model": "claude-opus-4.8", + "old": "It dropped the working-family component of the same combined credit (about $364.60) and did not inflate the child amount to about $1,823 for 2026.", + "new": "It dropped the $387.60 working-family component of the same combined credit and did not apply the $1,800 child amount for 2026.", + "reason": "record/fixes/latest_c_mn_published_2026.py and variables/gov/states/mn/tax/income/credits/mn_child_and_working_families_credits.py give $1,800 for the child and 4% of $9,690, or $387.60, for the working-family component." + }, + { + "case_id": "us__scenario_032__state_refundable_credits", + "field": "annotation", + "model": "claude-opus-5.5", + "old": "The indexed amounts, about $1,823 and $364.60, total $2,187.60.", + "new": "The indexed amounts, $1,800 and $387.60, total $2,187.60.", + "reason": "record/fixes/latest_c_mn_published_2026.py and variables/gov/states/mn/tax/income/credits/mn_child_and_working_families_credits.py give $1,800 for the child and 4% of $9,690, or $387.60, for the working-family component." + }, + { + "case_id": "us__scenario_032__state_refundable_credits", + "field": "annotation", + "model": "claude-sonnet-4.6", + "old": "Modeled the Working Family Credit as about 35% of the federal EITC, which is the repealed pre-2023 structure. It also left out the child credit of about $1,823 entirely; the current combined credit is that child amount plus a working-family component of about $364.60.", + "new": "Modeled the Working Family Credit as about 35% of the federal EITC. It also left out the $1,800 child credit entirely; the current combined credit is that child amount plus a working-family component of $387.60.", + "reason": "record/fixes/latest_c_mn_published_2026.py and variables/gov/states/mn/tax/income/credits/mn_child_and_working_families_credits.py yield $1,800 plus $387.60, while variables/gov/states/mn/tax/income/credits/mn_wfc.py computes the earlier credit from capped earnings and its own phaseout." + }, + { + "case_id": "us__scenario_032__state_refundable_credits", + "field": "annotation", + "model": "claude-sonnet-5", + "old": "The Child and Working Family Credit needs only earned income and a qualifying child, and this household qualifies for $2,187.60.", + "new": "The household meets the Child and Working Family Credit's eligibility rules and qualifies for $2,187.60.", + "reason": "variables/gov/states/mn/tax/income/credits/mn_wfc_eligible.py also checks investment-income eligibility and filing status, while mn_child_and_working_families_credits.py computes the child component independently of earnings." + }, + { + "case_id": "us__scenario_032__state_refundable_credits", + "field": "annotation", + "model": "claude-sonnet-5.5", + "old": "Under the current CWFC the working-family component is only 4% of earnings capped at about $364.60, and the child component is about $1,823.", + "new": "Under the current CWFC this household receives a working-family component of 4% of earnings up to $9,690, or $387.60, and a child component of $1,800.", + "reason": "record/fixes/latest_c_mn_published_2026.py and variables/gov/states/mn/tax/income/credits/mn_child_and_working_families_credits.py give $1,800 for the child and 4% of $9,690, or $387.60, for the working-family component." + }, + { + "case_id": "us__scenario_032__state_refundable_credits", + "field": "annotation", + "model": "deepseek-v4-flash-0731", + "old": "Computed the Working Family Credit as 45% of the federal EITC, a formula repealed when Minnesota created the combined CWFC in 2023. The working-family part is now 4% of earnings capped at about $364.60, and the child amount is indexed to about $1,823.", + "new": "Computed the Working Family Credit as 45% of the federal EITC. The current working-family component for this household is 4% of earnings up to $9,690, or $387.60, and the child amount is $1,800.", + "reason": "record/fixes/latest_c_mn_published_2026.py and variables/gov/states/mn/tax/income/credits/mn_child_and_working_families_credits.py yield $1,800 plus $387.60, while variables/gov/states/mn/tax/income/credits/mn_wfc.py computes the earlier credit from capped earnings and its own phaseout." + }, + { + "case_id": "us__scenario_032__state_refundable_credits", + "field": "annotation", + "model": "deepseek-v4-pro", + "old": "Computed the Working Family Credit as 33% of the federal EITC, which is the repealed structure; the current component is 4% of earnings capped at about $364.60. It also over-indexed the child credit to $1,912 when the 2026 amount is about $1,823.", + "new": "Computed the Working Family Credit as 33% of the federal EITC. The current component for this household is 4% of earnings up to $9,690, or $387.60. It also over-indexed the child credit to $1,912 when the 2026 amount is $1,800.", + "reason": "record/fixes/latest_c_mn_published_2026.py and variables/gov/states/mn/tax/income/credits/mn_child_and_working_families_credits.py yield $1,800 plus $387.60, while variables/gov/states/mn/tax/income/credits/mn_wfc.py computes the earlier credit from capped earnings and its own phaseout." + }, + { + "case_id": "us__scenario_032__state_refundable_credits", + "field": "annotation", + "model": "deepseek-v4-pro-0813", + "old": "The current combined credit pays about $1,823 for the child plus about $364.60 working-family credit.", + "new": "The current combined credit pays $1,800 for the child plus $387.60 working-family credit.", + "reason": "record/fixes/latest_c_mn_published_2026.py and variables/gov/states/mn/tax/income/credits/mn_child_and_working_families_credits.py give $1,800 for the child and 4% of $9,690, or $387.60, for the working-family component." + }, + { + "case_id": "us__scenario_032__state_refundable_credits", + "field": "annotation", + "model": "deepseek-v4.1-flash", + "old": "Calculated the Working Family Credit as 45% of the federal EITC, which is the repealed formula. The current working-family component is capped at about $364.60, and the child amount is indexed to about $1,823 rather than $1,750.", + "new": "Calculated the Working Family Credit as 45% of the federal EITC. The current working-family component for this household is $387.60, and the 2026 child amount is $1,800.", + "reason": "record/fixes/latest_c_mn_published_2026.py and variables/gov/states/mn/tax/income/credits/mn_child_and_working_families_credits.py yield $1,800 plus $387.60, while variables/gov/states/mn/tax/income/credits/mn_wfc.py computes the earlier credit from capped earnings and its own phaseout." + }, + { + "case_id": "us__scenario_032__state_refundable_credits", + "field": "annotation", + "model": "gemini-3-flash-preview", + "old": "It also guessed a $550 working-family credit when the cap is about $364.60.", + "new": "It also guessed a $550 working-family credit when this household's component is $387.60.", + "reason": "record/fixes/latest_c_mn_published_2026.py and variables/gov/states/mn/tax/income/credits/mn_child_and_working_families_credits.py give $1,800 for the child and 4% of $9,690, or $387.60, for the working-family component." + }, + { + "case_id": "us__scenario_032__state_refundable_credits", + "field": "annotation", + "model": "gemini-3.1-flash-lite-preview", + "old": "The household qualifies for the refundable Child and Working Family Credit of $2,187.60, made up of about $1,823 child credit and about $364.60 working-family credit.", + "new": "The household qualifies for the refundable Child and Working Family Credit of $2,187.60, made up of $1,800 child credit and $387.60 working-family credit.", + "reason": "record/fixes/latest_c_mn_published_2026.py and variables/gov/states/mn/tax/income/credits/mn_child_and_working_families_credits.py give $1,800 for the child and 4% of $9,690, or $387.60, for the working-family component." + }, + { + "case_id": "us__scenario_032__state_refundable_credits", + "field": "annotation", + "model": "gemini-3.1-pro-preview", + "old": "The component is 4% of the return's earned income capped at one indexed amount of about $364.60 per return. It also left the child amount at the un-indexed $1,750 instead of about $1,823.", + "new": "The base component is 4% of the return's earnings up to $9,690, yielding $387.60. It also left the child amount at $1,750; the indexed amount is $1,800.", + "reason": "record/fixes/latest_c_mn_published_2026.py and variables/gov/states/mn/tax/income/credits/mn_child_and_working_families_credits.py give $1,800 for the child and 4% of $9,690, or $387.60, for the working-family component." + }, + { + "case_id": "us__scenario_032__state_refundable_credits", + "field": "annotation", + "model": "gemini-3.5-flash", + "old": "The current working-family component is capped at about $364.60, and the child component is about $1,823.", + "new": "The current working-family component for this household is $387.60, and the child component is $1,800.", + "reason": "record/fixes/latest_c_mn_published_2026.py and variables/gov/states/mn/tax/income/credits/mn_child_and_working_families_credits.py give $1,800 for the child and 4% of $9,690, or $387.60, for the working-family component." + }, + { + "case_id": "us__scenario_032__state_refundable_credits", + "field": "annotation", + "model": "gemini-3.5-flash-lite", + "old": "Its $600 total matches a small working-family credit alone and leaves out the child component of about $1,823. The full CWFC pays about $1,823 plus about $364.60, or $2,187.60.", + "new": "It supplied a $600 total without a component calculation. The full CWFC pays $1,800 plus $387.60, or $2,187.60.", + "reason": "record/fixes/latest_c_mn_published_2026.py and variables/gov/states/mn/tax/income/credits/mn_child_and_working_families_credits.py give $1,800 for the child and 4% of $9,690, or $387.60, for the working-family component. (verifier: The model supplied only a total, so the proposed claim that it omitted the child component is unsupported.)" + }, + { + "case_id": "us__scenario_032__state_refundable_credits", + "field": "annotation", + "model": "gemini-3.6-flash", + "old": "It dropped the working-family component of about $364.60 and did not inflate the child amount to about $1,823 for 2026.", + "new": "It dropped the $387.60 working-family component and did not apply the $1,800 child amount for 2026.", + "reason": "record/fixes/latest_c_mn_published_2026.py and variables/gov/states/mn/tax/income/credits/mn_child_and_working_families_credits.py give $1,800 for the child and 4% of $9,690, or $387.60, for the working-family component." + }, + { + "case_id": "us__scenario_032__state_refundable_credits", + "field": "annotation", + "model": "gemini-3.7-flash", + "old": "The current working-family component is 4% of earnings capped at about $364.60, and the 2026 child amount is about $1,823.", + "new": "The current working-family component for this household is 4% of earnings up to $9,690, or $387.60, and the 2026 child amount is $1,800.", + "reason": "record/fixes/latest_c_mn_published_2026.py and variables/gov/states/mn/tax/income/credits/mn_child_and_working_families_credits.py give $1,800 for the child and 4% of $9,690, or $387.60, for the working-family component." + }, + { + "case_id": "us__scenario_032__state_refundable_credits", + "field": "annotation", + "model": "gemini-3.8-flash", + "old": "The working-family cap is about $364.60 per return, and the child amount is indexed to about $1,823.", + "new": "The base working-family cap is $387.60 per return, and the child amount is indexed to $1,800.", + "reason": "record/fixes/latest_c_mn_published_2026.py and variables/gov/states/mn/tax/income/credits/mn_child_and_working_families_credits.py give $1,800 for the child and 4% of $9,690, or $387.60, for the working-family component." + }, + { + "case_id": "us__scenario_032__state_refundable_credits", + "field": "annotation", + "model": "gemini-4-argon", + "old": "The 2026 indexed amounts of about $1,823 and $364.60 total $2,187.60.", + "new": "The 2026 indexed amounts of $1,800 and $387.60 total $2,187.60.", + "reason": "record/fixes/latest_c_mn_published_2026.py and variables/gov/states/mn/tax/income/credits/mn_child_and_working_families_credits.py give $1,800 for the child and 4% of $9,690, or $387.60, for the working-family component." + }, + { + "case_id": "us__scenario_032__state_refundable_credits", + "field": "annotation", + "model": "glm-5.2", + "old": "That over-indexed the child amount (about $1,823) and left out the working-family component of about $364.60.", + "new": "That over-indexed the $1,800 child amount and left out the $387.60 working-family component.", + "reason": "record/fixes/latest_c_mn_published_2026.py and variables/gov/states/mn/tax/income/credits/mn_child_and_working_families_credits.py give $1,800 for the child and 4% of $9,690, or $387.60, for the working-family component." + }, + { + "case_id": "us__scenario_032__state_refundable_credits", + "field": "annotation", + "model": "glm-5.3", + "old": "The MFJ threshold is $35,000 indexed, which is above the $30,916 AGI, so the full ~$1,823 child credit and ~$364.60 working-family credit apply.", + "new": "The indexed MFJ threshold is $38,770, which is above the $30,916 AGI, so the full $1,800 child credit and $387.60 working-family credit apply.", + "reason": "record/fixes/latest_c_mn_published_2026.py sets the child amount to $1,800, the working-family earnings cap to $9,690, and the joint phaseout threshold to $38,770, which variables/gov/states/mn/tax/income/credits/mn_child_and_working_families_credits.py applies." + }, + { + "case_id": "us__scenario_032__state_refundable_credits", + "field": "annotation", + "model": "gpt-5.4-nano", + "old": "The refundable CWFC is computed from earnings and the qualifying child, giving about $1,823 plus $364.60.", + "new": "The refundable CWFC is computed from earnings and the qualifying child, giving $1,800 plus $387.60.", + "reason": "record/fixes/latest_c_mn_published_2026.py and variables/gov/states/mn/tax/income/credits/mn_child_and_working_families_credits.py give $1,800 for the child and 4% of $9,690, or $387.60, for the working-family component." + }, + { + "case_id": "us__scenario_032__state_refundable_credits", + "field": "annotation", + "model": "gpt-5.5", + "old": "The indexed child amount of about $1,823 and working-family cap of about $364.60 give $2,187.60.", + "new": "The indexed child amount of $1,800 and base working-family cap of $387.60 give $2,187.60.", + "reason": "record/fixes/latest_c_mn_published_2026.py and variables/gov/states/mn/tax/income/credits/mn_child_and_working_families_credits.py give $1,800 for the child and 4% of $9,690, or $387.60, for the working-family component." + }, + { + "case_id": "us__scenario_032__state_refundable_credits", + "field": "annotation", + "model": "gpt-5.6-luna", + "old": "Computed the Working Family Credit as 25% of the federal EITC, which is the repealed method. The current component is 4% of earnings capped at about $364.60, and the child amount is indexed to about $1,823.", + "new": "Computed the Working Family Credit as 25% of the federal EITC. The current component for this household is 4% of earnings up to $9,690, or $387.60, and the child amount is $1,800.", + "reason": "record/fixes/latest_c_mn_published_2026.py and variables/gov/states/mn/tax/income/credits/mn_child_and_working_families_credits.py yield $1,800 plus $387.60, while variables/gov/states/mn/tax/income/credits/mn_wfc.py computes the earlier credit from capped earnings and its own phaseout." + }, + { + "case_id": "us__scenario_032__state_refundable_credits", + "field": "annotation", + "model": "gpt-5.6-sol", + "old": "The current working-family component is capped at about $364.60, and the child amount is about $1,823.", + "new": "The current working-family component for this household is $387.60, and the child amount is $1,800.", + "reason": "record/fixes/latest_c_mn_published_2026.py and variables/gov/states/mn/tax/income/credits/mn_child_and_working_families_credits.py give $1,800 for the child and 4% of $9,690, or $387.60, for the working-family component." + }, + { + "case_id": "us__scenario_032__state_refundable_credits", + "field": "annotation", + "model": "gpt-5.6-terra", + "old": "The current CWFC pays only about $1,823 for the child plus a working-family component capped at about $364.60.", + "new": "The current CWFC pays $1,800 for the child plus a working-family component of $387.60.", + "reason": "record/fixes/latest_c_mn_published_2026.py and variables/gov/states/mn/tax/income/credits/mn_child_and_working_families_credits.py give $1,800 for the child and 4% of $9,690, or $387.60, for the working-family component." + }, + { + "case_id": "us__scenario_032__state_refundable_credits", + "field": "annotation", + "model": "gpt-6-astra", + "old": "Left the child credit at the un-indexed $1,750 instead of about $1,823 for 2026. It also set the working-family component at $388 when the cap is about $364.60.", + "new": "Left the child credit at $1,750; the 2026 amount is $1,800. Its $388 working-family estimate rounds the $387.60 component to the nearest dollar.", + "reason": "record/fixes/latest_c_mn_published_2026.py and variables/gov/states/mn/tax/income/credits/mn_child_and_working_families_credits.py give $1,800 for the child and 4% of $9,690, or $387.60, for the working-family component." + }, + { + "case_id": "us__scenario_032__state_refundable_credits", + "field": "annotation", + "model": "gpt-6-luna", + "old": "The current CWFC pays about $1,823 for the child plus about $364.60 working-family credit.", + "new": "The current CWFC pays $1,800 for the child plus $387.60 working-family credit.", + "reason": "record/fixes/latest_c_mn_published_2026.py and variables/gov/states/mn/tax/income/credits/mn_child_and_working_families_credits.py give $1,800 for the child and 4% of $9,690, or $387.60, for the working-family component." + }, + { + "case_id": "us__scenario_032__state_refundable_credits", + "field": "annotation", + "model": "gpt-6-sol", + "old": "The current working-family component is 4% of earnings capped at about $364.60, and the child amount is indexed to about $1,823.", + "new": "The current working-family component for this household is 4% of earnings up to $9,690, or $387.60, and the child amount is $1,800.", + "reason": "record/fixes/latest_c_mn_published_2026.py and variables/gov/states/mn/tax/income/credits/mn_child_and_working_families_credits.py give $1,800 for the child and 4% of $9,690, or $387.60, for the working-family component." + }, + { + "case_id": "us__scenario_032__state_refundable_credits", + "field": "annotation", + "model": "gpt-6.1-sol", + "old": "Left the child credit at the un-indexed $1,750 instead of about $1,823 for 2026. It also set the working-family component at $387 when the cap is about $364.60.", + "new": "Left the child credit at $1,750; the 2026 amount is $1,800. Its $387 working-family estimate is $0.60 below the $387.60 component.", + "reason": "record/fixes/latest_c_mn_published_2026.py and variables/gov/states/mn/tax/income/credits/mn_child_and_working_families_credits.py give $1,800 for the child and 4% of $9,690, or $387.60, for the working-family component." + }, + { + "case_id": "us__scenario_032__state_refundable_credits", + "field": "annotation", + "model": "gpt-6.1-terra", + "old": "The current working-family component is capped at about $364.60, and the child amount is about $1,823.", + "new": "The current working-family component for this household is $387.60, and the child amount is $1,800.", + "reason": "record/fixes/latest_c_mn_published_2026.py and variables/gov/states/mn/tax/income/credits/mn_child_and_working_families_credits.py give $1,800 for the child and 4% of $9,690, or $387.60, for the working-family component." + }, + { + "case_id": "us__scenario_032__state_refundable_credits", + "field": "annotation", + "model": "grok-4.3", + "old": "It left out the child component of about $1,823, which is the larger part of the combined CWFC.", + "new": "It left out the $1,800 child component, which is the larger part of the combined CWFC.", + "reason": "record/fixes/latest_c_mn_published_2026.py and variables/gov/states/mn/tax/income/credits/mn_child_and_working_families_credits.py give $1,800 for the child and 4% of $9,690, or $387.60, for the working-family component." + }, + { + "case_id": "us__scenario_032__state_refundable_credits", + "field": "annotation", + "model": "grok-4.5", + "old": "Computed the Working Family Credit as 40% of the federal EITC, which is the repealed formula; the current component is capped at about $364.60. It also left the child credit at the un-indexed $1,750 instead of about $1,823.", + "new": "Computed the Working Family Credit as 40% of the federal EITC. The current component for this household is $387.60. It also left the child credit at $1,750; the indexed amount is $1,800.", + "reason": "record/fixes/latest_c_mn_published_2026.py and variables/gov/states/mn/tax/income/credits/mn_child_and_working_families_credits.py yield $1,800 plus $387.60, while variables/gov/states/mn/tax/income/credits/mn_wfc.py computes the earlier credit from capped earnings and its own phaseout." + }, + { + "case_id": "us__scenario_032__state_refundable_credits", + "field": "annotation", + "model": "grok-4.6", + "old": "The current component is about $364.60, and the 2026 child amount is about $1,823.", + "new": "The current component is $387.60, and the 2026 child amount is $1,800.", + "reason": "record/fixes/latest_c_mn_published_2026.py and variables/gov/states/mn/tax/income/credits/mn_child_and_working_families_credits.py give $1,800 for the child and 4% of $9,690, or $387.60, for the working-family component." + }, + { + "case_id": "us__scenario_032__state_refundable_credits", + "field": "annotation", + "model": "grok-4.7", + "old": "Used a one-child Working Family Credit maximum of $1,577 from the pre-2023 schedule. The combined CWFC gives no child-based working-family amount for a child under 18, only the base of about $364.60 alongside the ~$1,823 child credit.", + "new": "Used a one-child Working Family Credit maximum of $1,577. The combined CWFC gives this household a base working-family component of $387.60 alongside the $1,800 child credit, with no working-family add-on for its child under 18.", + "reason": "record/fixes/latest_c_mn_published_2026.py yields $1,800 plus $387.60, while variables/gov/states/mn/tax/income/credits/mn_wfc.py and its cwfc/wfc/pre_cwfc_legislation/phase_in parameters cap the 2022 one-child credit at $12,650 × 9.35%, or $1,182.775." + }, + { + "case_id": "us__scenario_032__state_refundable_credits", + "field": "annotation", + "model": "grok-build-0.1", + "old": "Computed the Working Family Credit as 33% of the federal EITC, which is the repealed method; the current component is capped at about $364.60. It also left the child credit at the un-indexed $1,750 instead of about $1,823.", + "new": "Computed the Working Family Credit as 33% of the federal EITC. The current component for this household is $387.60. It also left the child credit at $1,750; the indexed amount is $1,800.", + "reason": "record/fixes/latest_c_mn_published_2026.py and variables/gov/states/mn/tax/income/credits/mn_child_and_working_families_credits.py yield $1,800 plus $387.60, while variables/gov/states/mn/tax/income/credits/mn_wfc.py computes the earlier credit from capped earnings and its own phaseout." + }, + { + "case_id": "us__scenario_032__state_refundable_credits", + "field": "annotation", + "model": "inkling", + "old": "The current working-family component is 4% of earnings capped at about $364.60, and the child amount is about $1,823.", + "new": "The current working-family component for this household is 4% of earnings up to $9,690, or $387.60, and the child amount is $1,800.", + "reason": "record/fixes/latest_c_mn_published_2026.py and variables/gov/states/mn/tax/income/credits/mn_child_and_working_families_credits.py give $1,800 for the child and 4% of $9,690, or $387.60, for the working-family component." + }, + { + "case_id": "us__scenario_032__state_refundable_credits", + "field": "annotation", + "model": "kimi-k3", + "old": "The current working-family component is only about $364.60, and the 2026 child amount is about $1,823.", + "new": "The current working-family component is $387.60, and the 2026 child amount is $1,800.", + "reason": "record/fixes/latest_c_mn_published_2026.py and variables/gov/states/mn/tax/income/credits/mn_child_and_working_families_credits.py give $1,800 for the child and 4% of $9,690, or $387.60, for the working-family component." + }, + { + "case_id": "us__scenario_032__state_refundable_credits", + "field": "annotation", + "model": "muse-spark-1.3", + "old": "The current working-family component is capped at about $364.60, and the child amount is indexed to about $1,823 rather than $1,750.", + "new": "The current working-family component for this household is $387.60, and the indexed child amount is $1,800.", + "reason": "record/fixes/latest_c_mn_published_2026.py and variables/gov/states/mn/tax/income/credits/mn_child_and_working_families_credits.py give $1,800 for the child and 4% of $9,690, or $387.60, for the working-family component." + }, + { + "case_id": "us__scenario_032__state_refundable_credits", + "field": "annotation", + "model": "muse-wonder", + "old": "The current component is 4% of earnings capped at about $364.60, and the 2026 child amount is about $1,823.", + "new": "The current component for this household is 4% of earnings up to $9,690, or $387.60, and the 2026 child amount is $1,800.", + "reason": "record/fixes/latest_c_mn_published_2026.py and variables/gov/states/mn/tax/income/credits/mn_child_and_working_families_credits.py give $1,800 for the child and 4% of $9,690, or $387.60, for the working-family component." + }, + { + "case_id": "us__scenario_032__state_refundable_credits", + "field": "annotation", + "model": "ox-alpha", + "old": "The current working-family component is capped at about $364.60 with no phase-out at this AGI, and the child amount is about $1,823.", + "new": "The current working-family component for this household is $387.60 with no phase-out at this AGI, and the child amount is $1,800.", + "reason": "record/fixes/latest_c_mn_published_2026.py and variables/gov/states/mn/tax/income/credits/mn_child_and_working_families_credits.py give $1,800 for the child and 4% of $9,690, or $387.60, for the working-family component." + }, + { + "case_id": "us__scenario_032__state_refundable_credits", + "field": "annotation", + "model": "qwen-3.7-max", + "old": "Computed only a Working Family Credit from federal EITC percentages, which is the repealed structure. It left out the child component of about $1,823 and overstated the working-family part, which is capped at about $364.60.", + "new": "Computed only a Working Family Credit from federal EITC percentages. It left out the $1,800 child component and overstated the working-family part, which is $387.60 for this household.", + "reason": "record/fixes/latest_c_mn_published_2026.py and variables/gov/states/mn/tax/income/credits/mn_child_and_working_families_credits.py yield $1,800 plus $387.60, while variables/gov/states/mn/tax/income/credits/mn_wfc.py computes the earlier credit from capped earnings and its own phaseout." + }, + { + "case_id": "us__scenario_032__state_refundable_credits", + "field": "annotation", + "model": "qwen3.8-max", + "old": "It also left out the ~$1,823 child component; the correct total is about $1,823 plus about $364.60.", + "new": "It also left out the $1,800 child component; the correct total is $1,800 plus $387.60.", + "reason": "record/fixes/latest_c_mn_published_2026.py and variables/gov/states/mn/tax/income/credits/mn_child_and_working_families_credits.py give $1,800 for the child and 4% of $9,690, or $387.60, for the working-family component." + }, + { + "case_id": "us__scenario_032__state_refundable_credits", + "field": "case_annotation", + "old": "Its child component is a flat amount per qualifying child, indexed for inflation from the $1,750 base to about $1,823 in 2026. Its working-family component is 4% of earned income up to a small indexed cap of about $364.60, with no extra amount for a child under 18. The combined credit phases out at 12% above the indexed MFJ threshold of about $35,000+. AGI here is $30,916, below that threshold, so the full $2,187.60 is paid. Most wrong answers came from one of four mistakes: using the repealed EITC-percentage Working Family Credit, which inflates the WFC to $1,000–$2,000; dropping one of the two components; skipping 2026 indexing and stopping at $2,100; or saying Minnesota has no refundable credit at all.", + "new": "Its 2026 child component is $1,800 per qualifying child. For this household, the working-family component is 4% of earnings up to $9,690, or $387.60, with no additional amount for its child under 18. The combined credit phases out at 12% of the larger of earnings and AGI above the $38,770 joint-filer threshold. AGI here is $30,916 and earnings are $29,000, so the full $2,187.60 is paid. Common mistakes included calculating the Working Family Credit as a percentage of federal EITC; dropping one of the two components; using 2023 amounts and stopping at $2,100; and saying Minnesota has no refundable credit at all.", + "reason": "record/fixes/latest_c_mn_published_2026.py supplies the $1,800 child amount, $9,690 earnings cap and $38,770 joint threshold used by variables/gov/states/mn/tax/income/credits/mn_child_and_working_families_credits.py, while mn_wfc.py implements the earlier credit using its own earnings schedule. (verifier: The corrected engine details are supported, but the listed categories do not account for most of the 51 answers.)" + }, + { + "case_id": "us__scenario_037__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-sonnet-4.6", + "old": "The model applied the overtime exclusion correctly.", + "new": "The model incorrectly used the overtime premium to reduce AGI to $31,910. The qualified overtime deduction leaves AGI at $41,539.", + "reason": "prompt.md records the model's reduction of AGI by overtime, while engine variables/gov/irs/income/taxable_income/taxable_income.py and parameters/gov/irs/deductions/deductions_if_not_itemizing.yaml apply the overtime deduction after AGI." + }, + { + "case_id": "us__scenario_037__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.8-flash", + "old": "2025 parameters (a $15,000 standard deduction and an $11,925 10% bracket)", + "new": "a $15,000 standard deduction and the 2025 $11,925 10% bracket", + "reason": "Engine variables/gov/irs/income/taxable_income/deductions/standard_deduction/basic_standard_deduction.py reads parameters/gov/irs/deductions/standard/amount.yaml, which sets the 2025 single standard deduction at $15,750." + }, + { + "case_id": "us__scenario_037__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-6.1-terra", + "old": "The model therefore failed to subtract the $386 traditional 401(k) deferral and the $18 IRA deduction, which overstated taxable income by $404 and tax by $48.43.", + "new": "Although the model's explanation mentions the IRA deduction, its figure subtracts neither the $386 traditional 401(k) deferral nor the $18 IRA deduction, which overstated taxable income by $404 and tax by $48.43.", + "reason": "prompt.md explicitly describes wages less the IRA deduction, and its submitted $1,697.68 exceeds the reference in status.json by $48.43. (audit: settlement (claude-opus-5-5): In prompt.md the model's reasoning mentions only 'wages less the IRA deduction', but $41,943 − $16,100 − $9,629 = $16,214, and tax on that is $1,240 + 12% × $3,814 = $1,697.68. So the figure subtracts neither the $386 deferral nor the $18 IRA deduction. Against the $15,810.43 taxable income in reference_explanation.csv and the $1,649.2513 scored reference in status.json, that overstates taxable income by about $404 and tax by $48.43. Checked: prompt.md: gpt-6.1-terra's reasoning names the IRA deduction and the overtime deduction; 41,943 - 16,100 - 9,629 = 16,214 and 1,240 + 12% x 3,814 = 1,697.68; reference taxable income 15,810.43 (41,943 - 386 - 18 - 25,729 rounded), gap 403.57; 1,697.68 - 1,649.25 = 48.43.)" + }, + { + "case_id": "us__scenario_037__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "grok-4.6", + "old": "The model applied the overtime deduction correctly but used", + "new": "The model incorrectly used the overtime deduction to reduce AGI to $31,910. The deduction leaves AGI at $41,539. It used", + "reason": "prompt.md records the model's reduction of AGI by overtime, while engine variables/gov/irs/income/taxable_income/taxable_income.py and parameters/gov/irs/deductions/deductions_if_not_itemizing.yaml apply the overtime deduction after AGI." + }, + { + "case_id": "us__scenario_037__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "ox-alpha", + "old": "exactly 12% × $9,629 = $1,155.43", + "new": "$1,155.43", + "reason": "prompt.md records the model's $2,804.68 and status.json records the $1,649.2513427734375 reference, whose difference rounds to $1,155.43, whereas 12% of $9,629 is $1,155.48." + }, + { + "case_id": "us__scenario_037__federal_income_tax_before_refundable_credits", + "field": "case_annotation", + "old": "$3,410 = $1,649.25", + "new": "$3,410.43 ≈ $1,649.25", + "reason": "reference_explanation.csv gives taxable income of $15,810.43, and engine variables/gov/irs/tax/federal_income/before_credits/tax_at_main_rates.py with parameters/gov/irs/income/bracket.yaml applies 12% above $12,400; the original displayed equation yields $1,649.20." + }, + { + "case_id": "us__scenario_037__state_income_tax_before_refundable_credits", + "field": "case_annotation", + "old": "which gives $41,539.45.", + "new": "which gives $41,539 using the displayed whole-dollar amounts. The published derivation reports AGI of $41,539.45.", + "reason": "The amounts in prompt.md subtract to $41,539, while reference_explanation.csv separately reports $41,539.45." + }, + { + "case_id": "us__scenario_037__state_income_tax_before_refundable_credits", + "field": "case_annotation", + "old": "an old rate (4%–4.75%)", + "new": "a higher rate (4%–4.75%)", + "reason": "prompt.md includes approximated rates such as 4%, while parameters/gov/states/nc/tax/income/rate.yaml records historical rates of 4.25%, 4.5% and 4.75% before the 2026 rate of 3.99%." + }, + { + "case_id": "us__scenario_037__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-opus-4.7", + "old": "the 401(k) and IRA reductions", + "new": "the 401(k) reduction", + "reason": "prompt.md shows that the model initially subtracted only the 401(k) contribution, so it never included an IRA reduction to drop." + }, + { + "case_id": "us__scenario_037__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.5-flash", + "old": "Only the $386 traditional 401(k) and $18 IRA reduce AGI here, so the base should be $41,539.45 and the tax $1,148.70.", + "new": "Only the $386 traditional 401(k) and $18 IRA reduce AGI here. The published derivation reports AGI of $41,539.45 and tax of $1,148.70.", + "reason": "The displayed wages and contributions in prompt.md subtract to $41,539, while reference_explanation.csv reports the distinct figures $41,539.45 and $1,148.70." + }, + { + "case_id": "us__scenario_037__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "kimi-k2.6", + "old": "The stated gross wages are the taxable base, and only the $386 401(k) and $18 IRA reduce AGI, giving $41,539.45.", + "new": "The stated gross wages are the taxable base, and only the $386 401(k) and $18 IRA reduce AGI. The published derivation reports AGI of $41,539.45.", + "reason": "The displayed wages and contributions in prompt.md subtract to $41,539, while $41,539.45 is the separately reported AGI in reference_explanation.csv." + }, + { + "case_id": "us__scenario_038__federal_refundable_credits", + "field": "annotation", + "model": "grok-4.5", + "old": "It also slightly overstated the EITC at $7,312 versus $7,316 and used 92.35% earnings.", + "new": "It also slightly understated the EITC at $7,312 versus $7,316 and used 92.35% earnings.", + "reason": "prompt.md records the model’s $7,312 EITC, which is $4 below the $7,316 maximum computed by policyengine_us/variables/gov/irs/credits/earned_income/eitc_maximum.py using parameters/gov/irs/credits/eitc/max.yaml." + }, + { + "case_id": "us__scenario_038__snap", + "field": "annotation", + "model": "claude-opus-4.7", + "old": "$759/month × 12 = $9,114", + "new": "$9,114/year (about $759/month)", + "reason": "In prompt.md the model describes approximately $759/month and submits $9,114 annually; $759 × 12 equals $9,108." + }, + { + "case_id": "us__scenario_038__snap", + "field": "annotation", + "model": "claude-opus-5", + "old": "The model used an unstated benefit of about $564/month.", + "new": "The model estimated a benefit of about $564/month.", + "reason": "The claude-opus-5 reasoning in prompt.md explicitly states a benefit of about $564/month and $6,768/year." + }, + { + "case_id": "us__scenario_038__snap", + "field": "annotation", + "model": "gemini-3.1-pro-preview", + "old": "The model's $6,878 (about $573/month) matches the FY2025 maximum allotment ($975) and standard deduction ($204).", + "new": "The model's $6,878 implies about $573/month, below the FY2025 four-person allotment of $580/month.", + "reason": "The FY2025 four-person values in parameters/gov/usda/snap/max_allotment.yaml and parameters/gov/usda/snap/income/deductions/standard.yaml are $975 and $217, which variables/gov/usda/snap/income/snap_net_income.py and variables/gov/usda/snap/snap_expected_contribution.py convert to a $580 monthly allotment for this income." + }, + { + "case_id": "us__scenario_038__snap", + "field": "annotation", + "model": "muse-spark-1.3", + "old": "The model used FY2025 parameters (a $204 standard deduction, which gave net income of $1,329, and a $975 maximum), producing $576/month instead of $601. Its annual total is also wrong, since $576 × 12 = $6,912, not $6,916.", + "new": "The model's figures are consistent with the FY2025 $204 standard deduction for households of one to three people and the $975 maximum, producing about $576/month. Its $6,916 annual estimate follows from annualizing the unrounded benefit of about $576.34/month. The reference uses the FY2026 four-person parameters and whole-dollar monthly rounding, giving $601/month.", + "reason": "prompt.md gives approximate monthly figures consistent with $576.34 × 12 = $6,916.08, while parameters/gov/usda/snap/income/deductions/standard.yaml assigns FY2025's $204 to sizes 1–3 and variables/gov/usda/snap/income/snap_net_income.py and variables/gov/usda/snap/snap_expected_contribution.py require monthly rounding." + }, + { + "case_id": "us__scenario_038__snap", + "field": "annotation", + "model": "ox-alpha", + "old": "It also annualized inconsistently, giving $7,155 instead of $596 × 12 = $7,152.", + "new": "It also omitted whole-dollar monthly rounding: the unrounded calculation gives $596.24/month and about $7,155/year.", + "reason": "The income, $207 deduction and $994 maximum in prompt.md yield $596.24 × 12 = $7,154.88 before rounding, while variables/gov/usda/snap/income/snap_net_income.py and variables/gov/usda/snap/snap_expected_contribution.py require monthly rounding." + }, + { + "case_id": "us__scenario_039__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.6-flash", + "old": "matches the joint 10%/12% brackets rather than the Single brackets", + "new": "is about $8 below the $7,125 that the joint 10%/12% brackets give on that income and well below the $8,684 under the Single brackets", + "reason": "Applying variables/gov/irs/tax/federal_income/before_credits/tax_at_main_rates.py and parameters/gov/irs/income/bracket.yaml to the $63,509.25 in prompt.md gives $7,125.11 under joint brackets and $8,684.04 under Single brackets, so $7,117 does not match the joint calculation. (audit: settlement (claude-opus-5-5): prompt.md shows gemini-3.6-flash's $63,509.25 taxable income and $7,117 tax. Running that income through variables/gov/irs/tax/federal_income/before_credits/tax_at_main_rates.py with the 2026 values in parameters/gov/irs/income/bracket.yaml gives $7,125.11 under the joint brackets (10% to $24,800, then 12%) and $8,684.04 under the Single brackets (10% to $12,400, 12% to $50,400, then 22%). The $7,117 is within $8 of the joint figure, so the joint-bracket diagnosis in verdict.json (subtype household_unit_or_filing_status) holds, and 'matches' is too exact. Checked: prompt.md: gemini-3.6-flash's taxable income 63,509.25 and tax 7,117; 2026 joint 10% to 24,800 then 12% gives 7,125.11; Single 10% to 12,400, 12% to 50,400, 22% above gives 8,684.03. Edited (claude-opus-5-5 main): the joint-bracket tax on $63,509.25 is $7,125.11, $8.11 above $7,117, so 'within $8' overstates the closeness.)" + }, + { + "case_id": "us__scenario_039__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "grok-4.3", + "old": "Medical itemization (about $3,794) is smaller", + "new": "Total itemized deductions (about $3,794) are smaller", + "reason": "reference_explanation.csv identifies $3,793.91 as total itemized taxable-income deductions, while variables/gov/irs/income/taxable_income/deductions/itemizing/medical_expense_deduction.py and parameters/gov/irs/deductions/itemized/medical/floor.yaml apply a 7.5% AGI floor that leaves no medical expense deduction here." + }, + { + "case_id": "us__scenario_039__head_medicare_eligible", + "field": "annotation", + "model": "claude-opus-4.8", + "old": "Eligibility before 65 requires 24 months of SSDI receipt or ESRD, and the head has neither, so the head is ineligible.", + "new": "Under PolicyEngine's rule, eligibility before 65 requires positive SSDI income and at least 24 months of receipt. The head has neither, so the head is ineligible.", + "reason": "The engine's variables/gov/hhs/medicare/eligibility/is_medicare_eligible.py requires positive SSDI income and the 24-month minimum in parameters/gov/hhs/medicare/eligibility/min_months_receiving_social_security_disability.yaml for the under-65 route and explicitly leaves ESRD unmodeled." + }, + { + "case_id": "us__scenario_039__head_medicare_eligible", + "field": "annotation", + "model": "claude-opus-5", + "old": "PolicyEngine's rule requires age 65+, 24+ months of SSDI receipt, or ESRD, and the disabled flag is not an input to it.", + "new": "PolicyEngine's rule requires age 65+ or positive SSDI income with at least 24 months of receipt, and the disabled flag is not an input to it.", + "reason": "The engine's variables/gov/hhs/medicare/eligibility/is_medicare_eligible.py models age eligibility or positive SSDI income with sufficient receipt months, with thresholds of 65 and 24 in parameters/gov/hhs/medicare/eligibility/min_age.yaml and min_months_receiving_social_security_disability.yaml, and explicitly leaves ESRD unmodeled." + }, + { + "case_id": "us__scenario_039__head_medicare_eligible", + "field": "annotation", + "model": "deepseek-v4.1-flash", + "old": "PolicyEngine actually requires 24+ months of SSDI receipt or ESRD for anyone under 65.", + "new": "PolicyEngine actually requires positive SSDI income and at least 24 months of receipt for anyone under 65.", + "reason": "The engine's variables/gov/hhs/medicare/eligibility/is_medicare_eligible.py requires positive SSDI income and the 24-month minimum in parameters/gov/hhs/medicare/eligibility/min_months_receiving_social_security_disability.yaml for the under-65 route and explicitly leaves ESRD unmodeled." + }, + { + "case_id": "us__scenario_039__head_medicare_eligible", + "field": "annotation", + "model": "gemini-3.1-flash-lite-preview", + "old": "Under 65, Medicare requires 24 months of SSDI receipt or ESRD, and the head has neither, so the head is ineligible.", + "new": "Under 65, PolicyEngine requires positive SSDI income and at least 24 months of receipt. The head has neither, so the head is ineligible.", + "reason": "The engine's variables/gov/hhs/medicare/eligibility/is_medicare_eligible.py requires positive SSDI income and the 24-month minimum in parameters/gov/hhs/medicare/eligibility/min_months_receiving_social_security_disability.yaml for the under-65 route and explicitly leaves ESRD unmodeled." + }, + { + "case_id": "us__scenario_039__head_medicare_eligible", + "field": "annotation", + "model": "gemini-4-argon", + "old": "That test uses age 65+, 24+ months of SSDI receipt, or ESRD, not general disability status.", + "new": "That test uses age 65+ or positive SSDI income with at least 24 months of receipt. General disability status is not an input to it.", + "reason": "The engine's variables/gov/hhs/medicare/eligibility/is_medicare_eligible.py models age eligibility or positive SSDI income with sufficient receipt months, with thresholds of 65 and 24 in parameters/gov/hhs/medicare/eligibility/min_age.yaml and min_months_receiving_social_security_disability.yaml, and explicitly leaves ESRD unmodeled. (audit: settlement (claude-opus-5-5): variables/gov/hhs/medicare/eligibility/is_medicare_eligible.py returns age >= min_age (65) or social_security_disability > 0 with months_receiving_social_security_disability >= 24, and never reads is_disabled. The model's error was counting the disabled flag, so that point stays in the annotation. Checked: is_medicare_eligible.py's formula reads only age (min_age), social_security_disability > 0 and months_receiving_social_security_disability (min_months); its documentation says the ALS and ESRD routes are not modeled; it never reads is_disabled; prompt.md lists age 61, is disabled, and Social Security retirement income $36,105 with no SSDI.)" + }, + { + "case_id": "us__scenario_039__head_medicare_eligible", + "field": "annotation", + "model": "glm-5.2", + "old": "Under 65, only 24 months of SSDI receipt or ESRD qualifies, and the head has no SSDI and no ESRD.", + "new": "Under 65, PolicyEngine requires positive SSDI income and at least 24 months of receipt, and the head has neither.", + "reason": "The engine's variables/gov/hhs/medicare/eligibility/is_medicare_eligible.py requires positive SSDI income and the 24-month minimum in parameters/gov/hhs/medicare/eligibility/min_months_receiving_social_security_disability.yaml for the under-65 route and explicitly leaves ESRD unmodeled." + }, + { + "case_id": "us__scenario_039__head_medicare_eligible", + "field": "annotation", + "model": "gpt-5.6-luna", + "old": "The real rule requires 24 months of SSDI receipt or ESRD, neither of which the head has, so the head is not eligible.", + "new": "PolicyEngine's rule requires positive SSDI income and at least 24 months of receipt for a person under 65. The head has neither, so the head is not eligible.", + "reason": "The engine's variables/gov/hhs/medicare/eligibility/is_medicare_eligible.py requires positive SSDI income and the 24-month minimum in parameters/gov/hhs/medicare/eligibility/min_months_receiving_social_security_disability.yaml for the under-65 route and explicitly leaves ESRD unmodeled." + }, + { + "case_id": "us__scenario_039__head_medicare_eligible", + "field": "annotation", + "model": "gpt-6-astra", + "old": "The modeled rule requires 24+ months of SSDI receipt or ESRD for anyone under 65, and the head has neither.", + "new": "The modeled rule requires positive SSDI income and at least 24 months of receipt for anyone under 65, and the head has neither.", + "reason": "The engine's variables/gov/hhs/medicare/eligibility/is_medicare_eligible.py requires positive SSDI income and the 24-month minimum in parameters/gov/hhs/medicare/eligibility/min_months_receiving_social_security_disability.yaml for the under-65 route and explicitly leaves ESRD unmodeled." + }, + { + "case_id": "us__scenario_039__head_medicare_eligible", + "field": "annotation", + "model": "gpt-6-luna", + "old": "Only 24+ months of Social Security disability receipt or ESRD does, and the head has zero SSDI months and no ESRD.", + "new": "PolicyEngine requires positive Social Security disability income and at least 24 months of receipt for anyone under 65, and the head has neither.", + "reason": "The engine's variables/gov/hhs/medicare/eligibility/is_medicare_eligible.py requires positive SSDI income and the 24-month minimum in parameters/gov/hhs/medicare/eligibility/min_months_receiving_social_security_disability.yaml for the under-65 route and explicitly leaves ESRD unmodeled." + }, + { + "case_id": "us__scenario_039__head_medicare_eligible", + "field": "annotation", + "model": "gpt-6.1-terra", + "old": "The actual rule requires 24+ months of SSDI receipt or ESRD for people under 65. The head has neither, so the result is ineligible.", + "new": "PolicyEngine's rule requires positive SSDI income and at least 24 months of receipt for people under 65. The head has neither, so the result is ineligible.", + "reason": "The engine's variables/gov/hhs/medicare/eligibility/is_medicare_eligible.py requires positive SSDI income and the 24-month minimum in parameters/gov/hhs/medicare/eligibility/min_months_receiving_social_security_disability.yaml for the under-65 route and explicitly leaves ESRD unmodeled." + }, + { + "case_id": "us__scenario_039__head_medicare_eligible", + "field": "annotation", + "model": "grok-4.3", + "old": "Under 65, Medicare requires 24 months of SSDI receipt or ESRD, and the head has neither, so a 61-year-old is not eligible.", + "new": "Under 65, PolicyEngine requires positive SSDI income and at least 24 months of receipt. The head has neither, so the head is not eligible.", + "reason": "The engine's variables/gov/hhs/medicare/eligibility/is_medicare_eligible.py requires positive SSDI income and the 24-month minimum in parameters/gov/hhs/medicare/eligibility/min_months_receiving_social_security_disability.yaml for the under-65 route and explicitly leaves ESRD unmodeled." + }, + { + "case_id": "us__scenario_039__head_medicare_eligible", + "field": "annotation", + "model": "grok-4.7", + "old": "PolicyEngine's test is age 65+, 24+ months of SSDI receipt, or ESRD, and the head meets none of them.", + "new": "PolicyEngine's test requires age 65+ or positive SSDI income with at least 24 months of receipt, and the head meets neither route.", + "reason": "The engine's variables/gov/hhs/medicare/eligibility/is_medicare_eligible.py models age eligibility or positive SSDI income with sufficient receipt months, with thresholds of 65 and 24 in parameters/gov/hhs/medicare/eligibility/min_age.yaml and min_months_receiving_social_security_disability.yaml, and explicitly leaves ESRD unmodeled." + }, + { + "case_id": "us__scenario_039__head_medicare_eligible", + "field": "annotation", + "model": "kimi-k3", + "old": "The non-age route actually requires 24+ months of SSDI receipt (or ESRD), and the head has zero SSDI months, so the head is not eligible.", + "new": "The non-age route requires positive SSDI income and at least 24 months of receipt, and the head has zero SSDI months, so the head is not eligible.", + "reason": "The engine's variables/gov/hhs/medicare/eligibility/is_medicare_eligible.py requires positive SSDI income and the 24-month minimum in parameters/gov/hhs/medicare/eligibility/min_months_receiving_social_security_disability.yaml for the under-65 route and explicitly leaves ESRD unmodeled." + }, + { + "case_id": "us__scenario_039__head_medicare_eligible", + "field": "case_annotation", + "old": "PolicyEngine's Medicare eligibility test has three routes: age 65 or older, at least 24 months of Social Security disability (SSDI) receipt, or end-stage renal disease. A general `is_disabled` flag is not one of them. The head is 61, has no SSDI income or SSDI months (only Social Security retirement income, plus a $0 default for unlisted inputs), and has no ESRD, so the head fails all three tests.", + "new": "PolicyEngine's Medicare eligibility test has two routes: age 65 or older, or positive Social Security disability (SSDI) income with at least 24 months of receipt. A general `is_disabled` flag is not an input to this test. The head is 61 and has no SSDI income or SSDI months (only Social Security retirement income, plus the prompt's zero default for unlisted numeric inputs), so the head fails both routes.", + "reason": "The engine's variables/gov/hhs/medicare/eligibility/is_medicare_eligible.py models only age eligibility and positive SSDI income with sufficient receipt months, using thresholds of 65 and 24 from parameters/gov/hhs/medicare/eligibility/min_age.yaml and min_months_receiving_social_security_disability.yaml, while prompt.md supplies age 61 and zero defaults for both unlisted SSDI inputs. (audit: settlement (claude-opus-5-5): is_medicare_eligible.py reads only age, social_security_disability and months_receiving_social_security_disability (thresholds in parameters/gov/hhs/medicare/eligibility/min_age.yaml and min_months_receiving_social_security_disability.yaml). prompt.md lists age 61, Social Security retirement income of $36,105 and no SSDI, which the case note's later mention of 'the retirement benefits' relies on. Checked: is_medicare_eligible.py's formula reads only age (min_age), social_security_disability > 0 and months_receiving_social_security_disability (min_months); its documentation says the ALS and ESRD routes are not modeled; it never reads is_disabled; prompt.md lists age 61, is disabled, and Social Security retirement income $36,105 with no SSDI.)" + }, + { + "case_id": "us__scenario_039__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "deepseek-v4-pro-0813", + "old": "2024–2025", + "new": "2024", + "reason": "The engine's variables/gov/states/va/tax/income/deductions/va_standard_deduction.py reads parameters/gov/states/va/tax/income/deductions/standard.yaml, which sets the single deduction to $8,500 in 2024 and $8,750 from 2025." + }, + { + "case_id": "us__scenario_039__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.8-flash", + "old": "It then rounded its own $2,019 result to $2,024.", + "new": "Tax on its $39,590 of taxable income is $2,018.93. It reported $2,024.", + "reason": "prompt.md records $2,024 without an intermediate $2,019 result or rounding step, while variables/gov/states/va/tax/income/va_income_tax_before_non_refundable_credits.py and parameters/gov/states/va/tax/income/rates.yaml yield $2,018.925 on $39,590." + }, + { + "case_id": "us__scenario_039__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-5.6-luna", + "old": "With no dependent, the head files as single and gets $8,750, which understated taxable income and gave $1,760.18.", + "new": "With no dependent, the head files as single and gets an $8,750 deduction, leaving $38,839.97 of taxable income and $1,975.80 of tax.", + "reason": "reference_explanation.csv, variables/gov/states/va/tax/income/va_taxable_income.py, and parameters/gov/states/va/tax/income/rates.yaml establish that the $8,750 deduction yields the reference tax rather than the model's $1,760.18." + }, + { + "case_id": "us__scenario_042__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "muse-wonder", + "old": "equals", + "new": "is close to", + "reason": "status.json records reference tax of $2,361.96484375, and policyengine_us/variables/gov/irs/tax/federal_income/before_credits/income_tax_main_rates.py with policyengine_us/parameters/gov/irs/income/bracket.yaml implies that omitting the $6,000 senior deduction adds $720 of tax, yielding $3,081.96484375." + }, + { + "case_id": "us__scenario_045__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "glm-5.3", + "old": "It used a $5,200 personal exemption, an outdated value, instead of Michigan's 2026 exemption of $5,900.", + "new": "It used a $5,200 personal exemption instead of Michigan's 2026 exemption of $5,900.", + "reason": "The engine's parameters/gov/states/mi/tax/income/exemptions/personal.yaml records $5,000 for 2022 and $5,400 for 2023 with no historical $5,200 entry, while prompt.md supplies $5,200 only as the model's estimate." + }, + { + "case_id": "us__scenario_046__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-sonnet-4.6", + "old": "It also used made-up brackets with a 4.75% top rate and claimed there was no nonrefundable Oklahoma credit, missing the $220 credit (5% of the federal CTC).", + "new": "It also used pre-2026 brackets with a 4.75% top rate and claimed there was no nonrefundable Oklahoma credit, missing the $220 credit (5% of the federal CTC).", + "reason": "The model's detailed schedule in prompt.md matches the historical 2024–2025 brackets in parameters/gov/states/ok/tax/income/rates/joint.yaml, applied by variables/gov/states/ok/tax/income/ok_income_tax_before_credits.py." + }, + { + "case_id": "us__scenario_046__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "muse-spark-1.3", + "old": "It understated deductions slightly ($72,250 instead of $75,303) but taxed it at the old 4.75% top rate instead of 2026's 4.5% above $14,400.", + "new": "It understated taxable income slightly ($72,250 instead of $75,303) but taxed it at the old 4.75% top rate instead of 2026's 4.5% above $14,400.", + "reason": "prompt.md identifies $72,250 as the model's taxable income after deductions, while reference_explanation.csv identifies $75,303 as reference taxable income." + }, + { + "case_id": "us__scenario_049__federal_income_tax_before_refundable_credits", + "field": "case_annotation", + "old": "wages minus only the $15,436 traditional 401(k)", + "new": "wages minus the $15,436 traditional 401(k), plus $3,501 of taxable interest and $6,320 of dividends", + "reason": "reference_explanation.csv and variables/gov/irs/income/taxable_income/adjusted_gross_income/irs_gross_income/irs_gross_income.py with parameters/gov/irs/gross_income/sources.yaml establish that the $247,385 AGI includes interest and dividends in addition to $237,564 of taxable wages." + }, + { + "case_id": "us__scenario_049__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-opus-5", + "old": "the real total is $26,736", + "new": "the allowable total is about $24,813 after the mortgage debt cap and the charitable deduction floor", + "reason": "Using the facts in prompt.md, variables/household/expense/tax_unit/mortgage_interest_structure.py with parameters/gov/irs/deductions/itemized/interest/mortgage/cap.yaml allows $2,057.25 of mortgage interest, while variables/gov/irs/income/taxable_income/deductions/itemizing/charitable_deduction.py with parameters/gov/irs/deductions/itemized/charity/floor/amount.yaml allows about $2,101 of charitable deductions, totaling about $24,813 with the $20,655 of real estate taxes." + }, + { + "case_id": "us__scenario_049__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-sonnet-5.5", + "old": "$76 short", + "new": "$76.59 short", + "reason": "prompt.md gives the model's answer as $30,626 and status.json gives the reference as $30,702.58984375, a $76.59 shortfall also recorded in prior_corrections.json." + }, + { + "case_id": "us__scenario_049__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.7-flash", + "old": "Its $37,921 corresponds to taxable income of about $215,000, which means it left out the $25,000 qualified-overtime deduction and the $580 non-itemizer charitable deduction.", + "new": "Its $37,921 corresponds to taxable income of about $222,015 under the 2026 MFJ brackets with $6,208 of qualified dividends taxed at 15%.", + "reason": "The $37,920.81 answer in prompt.md implies taxable income of $222,014.71 using variables/gov/irs/tax/federal_income/before_credits/tax_at_main_rates.py and parameters/gov/irs/income/bracket.yaml, with the dividend treatment in variables/gov/irs/tax/federal_income/capital_gains/capital_gains_tax.py and parameters/gov/irs/capital_gains/rates.yaml." + }, + { + "case_id": "us__scenario_051__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-fable-5", + "old": "The correct figure is 10% of $12,400 plus 12% of $11,500 on $23,900 of taxable income, which is $2,620.", + "new": "The correct figure is 10% of $12,400 plus 12% of $11,500 on $23,900 of ordinary taxable income, which is $2,620.", + "reason": "The engine's variables/gov/irs/tax/federal_income/before_credits/income_tax_main_rates.py subtracts the $180 gain from $24,080 total taxable income before applying ordinary rates to $23,900." + }, + { + "case_id": "us__scenario_051__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-fable-5.1", + "old": "In the reference, taxable income is $23,900 and the $180 adds no tax, so the extra $21.60 is the whole overstatement.", + "new": "In the reference, ordinary taxable income is $23,900 and the $180 adds no tax, so the extra $21.60 is the whole overstatement.", + "reason": "The engine's variables/gov/irs/tax/federal_income/before_credits/income_tax_main_rates.py subtracts the $180 gain from $24,080 total taxable income before applying ordinary rates to $23,900." + }, + { + "case_id": "us__scenario_051__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-haiku-4.5", + "old": "The model also subtracted the $5,389 ESI premiums from wages and used the 2025 $15,000 standard deduction instead of $16,100.", + "new": "The model also subtracted the $5,389 ESI premiums from wages and used a $15,000 standard deduction; the reference uses $16,100.", + "reason": "The engine's variables/gov/irs/income/taxable_income/deductions/standard_deduction/basic_standard_deduction.py reads parameters/gov/irs/deductions/standard/amount.yaml, which sets the 2025 single standard deduction at $15,750; prompt.md records the model using $15,000." + }, + { + "case_id": "us__scenario_051__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-haiku-5.5", + "old": "Exact taxable income is $23,900, and $1,240 + 12% × $11,500 = $2,620.", + "new": "Exact ordinary taxable income is $23,900, and $1,240 + 12% × $11,500 = $2,620.", + "reason": "The engine's variables/gov/irs/tax/federal_income/before_credits/income_tax_main_rates.py subtracts the $180 gain from $24,080 total taxable income before applying ordinary rates to $23,900." + }, + { + "case_id": "us__scenario_051__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-opus-4.8", + "old": "Its $2,642 also wrongly taxed the $180 capital gain at 12%; taxable income of $23,900 gives $2,620.", + "new": "Its $2,642 also wrongly taxed the $180 capital gain at 12%; ordinary taxable income of $23,900 gives $2,620.", + "reason": "The engine's variables/gov/irs/tax/federal_income/before_credits/income_tax_main_rates.py subtracts the $180 gain from $24,080 total taxable income before applying ordinary rates to $23,900." + }, + { + "case_id": "us__scenario_051__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-sonnet-4.6", + "old": "The model used the 2025 figures, a $15,000 standard deduction and a 10% bracket ending at $11,925, instead of 2026's $16,100 deduction and $12,400 bracket limit. It also taxed the $180 gain at ordinary rates, which pushed taxable income up to $25,180 and the tax to $2,783.", + "new": "The model used a $15,000 standard deduction and the 2025 10% bracket ending at $11,925; the reference uses 2026's $16,100 deduction and $12,400 bracket limit. It also taxed the $180 gain at ordinary rates, applying those rates to $25,180 and producing $2,783 of tax.", + "reason": "The computation in prompt.md and variables/gov/irs/tax/federal_income/before_credits/income_tax_main_rates.py distinguish taxable income from its ordinary-rate portion, while parameters/gov/irs/deductions/standard/amount.yaml sets the 2025 single deduction at $15,750." + }, + { + "case_id": "us__scenario_051__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-sonnet-5", + "old": "The correct figure is $2,620 on $23,900 of taxable income.", + "new": "The correct figure is $2,620 on $23,900 of ordinary taxable income.", + "reason": "The engine's variables/gov/irs/tax/federal_income/before_credits/income_tax_main_rates.py subtracts the $180 gain from $24,080 total taxable income before applying ordinary rates to $23,900." + }, + { + "case_id": "us__scenario_051__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "deepseek-v4-flash-0731", + "old": "Taxable income came out $880 too high and the tax was $2,735 instead of $2,620.", + "new": "The model applied ordinary rates to $24,780, exceeding the reference's $23,900 ordinary taxable income by $880, and reported $2,735 of tax.", + "reason": "prompt.md records the model applying ordinary rates to $24,780, while variables/gov/irs/income/taxable_income/taxable_income.py gives $24,080 total taxable income and variables/gov/irs/tax/federal_income/before_credits/income_tax_main_rates.py applies ordinary rates to $23,900." + }, + { + "case_id": "us__scenario_051__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.1-flash-lite-preview", + "old": "It also used the 2025 $15,000 standard deduction instead of $16,100 and taxed the $180 gain at ordinary rates.", + "new": "It also used a $15,000 standard deduction and taxed the $180 gain at ordinary rates; the reference uses a $16,100 deduction.", + "reason": "The engine's variables/gov/irs/income/taxable_income/deductions/standard_deduction/basic_standard_deduction.py reads parameters/gov/irs/deductions/standard/amount.yaml, which sets the 2025 single standard deduction at $15,750; prompt.md records the model using $15,000." + }, + { + "case_id": "us__scenario_051__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.1-pro-preview", + "old": "In 2026, OBBBA keeps a $16,100 standard deduction with no personal exemption, and wages stay at $40,000, so taxable income is $23,900 and tax is $2,620.", + "new": "In 2026, OBBBA keeps a $16,100 standard deduction with no personal exemption, and wages stay at $40,000, so ordinary taxable income is $23,900 and tax is $2,620.", + "reason": "The engine's variables/gov/irs/tax/federal_income/before_credits/income_tax_main_rates.py subtracts the $180 gain from $24,080 total taxable income before applying ordinary rates to $23,900." + }, + { + "case_id": "us__scenario_051__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.5-flash", + "old": "The 2026 law instead gives $23,900 of taxable income taxed at 10%/12%, which is $2,620.", + "new": "The 2026 law gives $23,900 of ordinary taxable income taxed at 10%/12%, which is $2,620.", + "reason": "The engine's variables/gov/irs/tax/federal_income/before_credits/income_tax_main_rates.py subtracts the $180 gain from $24,080 total taxable income before applying ordinary rates to $23,900." + }, + { + "case_id": "us__scenario_051__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.5-flash-lite", + "old": "Under 2026 brackets, $2,388 corresponds to about $21,970 of taxable income, roughly $1,930 short of the correct $23,900 ($40,000 − $16,100).", + "new": "Under 2026 brackets, $2,388 corresponds to about $21,970 of ordinary taxable income, roughly $1,930 short of the correct $23,900 ($40,000 − $16,100).", + "reason": "The engine's variables/gov/irs/tax/federal_income/before_credits/income_tax_main_rates.py applies parameters/gov/irs/income/bracket.yaml to the ordinary-rate portion, which is $23,900 for this household." + }, + { + "case_id": "us__scenario_051__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.6-flash", + "old": "The model treated the $5,389 ESI premiums as a pre-tax reduction to wages, but the reference keeps gross income at $40,000. It also used a $15,700 standard deduction instead of $16,100. The result was $19,091 of taxable income instead of $23,900.", + "new": "The model treated the $5,389 ESI premiums as a pre-tax reduction to wages; the reference has $40,180 of gross income, including the $180 gain. It also used a $15,700 standard deduction; the reference uses $16,100. The model calculated $19,091 of taxable income, while the reference has $24,080.", + "reason": "The engine's variables/gov/irs/income/taxable_income/adjusted_gross_income/irs_gross_income/irs_gross_income.py sums parameters/gov/irs/gross_income/sources.yaml, including non_sch_d_capital_gains, and variables/gov/irs/income/taxable_income/taxable_income.py subtracts the $16,100 deduction from $40,180." + }, + { + "case_id": "us__scenario_051__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "glm-5.3", + "old": "In the reference, taxable income is $23,900 with a $12,400 bracket limit, giving $2,620.", + "new": "In the reference, ordinary taxable income is $23,900 with a $12,400 bracket limit, giving $2,620.", + "reason": "The engine's variables/gov/irs/tax/federal_income/before_credits/income_tax_main_rates.py subtracts the $180 gain from $24,080 total taxable income before applying ordinary rates to $23,900." + }, + { + "case_id": "us__scenario_051__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-5.4-mini", + "old": "But the $16,100 deduction leaves $23,900 of taxable income from $40,000 of wages, which produces $2,620 of tax at the 10%/12% brackets.", + "new": "The $16,100 deduction leaves $23,900 of ordinary taxable income from $40,000 of wages, which produces $2,620 of tax at the 10%/12% brackets.", + "reason": "The engine's variables/gov/irs/tax/federal_income/before_credits/income_tax_main_rates.py subtracts the $180 gain from $24,080 total taxable income before applying ordinary rates to $23,900." + }, + { + "case_id": "us__scenario_051__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-5.4-nano", + "old": "Its $2,146 corresponds to roughly $19,950 of taxable income, about $3,950 below the correct $23,900 ($40,000 − $16,100), and it cited unspecified 'reduced' amounts that this filer isn't entitled to.", + "new": "Its $2,146 corresponds to roughly $19,950 of ordinary taxable income, about $3,950 below the correct $23,900 ($40,000 − $16,100), and it cited unspecified 'reduced' amounts that this filer isn't entitled to.", + "reason": "The engine's variables/gov/irs/tax/federal_income/before_credits/income_tax_main_rates.py applies parameters/gov/irs/income/bracket.yaml to the ordinary-rate portion, which is $23,900 for this household." + }, + { + "case_id": "us__scenario_051__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-5.5", + "old": "Taxable income came out at $24,830 instead of $23,900.", + "new": "The model calculated $24,830 of taxable income; the reference has $24,080.", + "reason": "The engine's variables/gov/irs/income/taxable_income/taxable_income.py subtracts deductions from AGI, and parameters/gov/irs/gross_income/sources.yaml includes the $180 gain, yielding $24,080 total taxable income." + }, + { + "case_id": "us__scenario_051__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-5.6-luna", + "old": "The reference's taxable income is $23,900 and the $180 adds no tax, so the result should be $2,620.", + "new": "The reference's ordinary taxable income is $23,900 and the $180 adds no tax, so the result should be $2,620.", + "reason": "The engine's variables/gov/irs/tax/federal_income/before_credits/income_tax_main_rates.py subtracts the $180 gain from $24,080 total taxable income before applying ordinary rates to $23,900." + }, + { + "case_id": "us__scenario_051__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-6-luna", + "old": "The model taxed the $180 capital gain as ordinary 12% income, which made taxable income $24,080. Taxable income is $40,000 − $16,100 = $23,900 and the gain adds no tax, giving $2,620.", + "new": "The model taxed the $180 capital gain as ordinary 12% income, applying ordinary rates to $24,080. Ordinary taxable income is $40,000 − $16,100 = $23,900 and the gain adds no tax, giving $2,620.", + "reason": "The engine's variables/gov/irs/income/taxable_income/taxable_income.py gives $24,080 total taxable income, and variables/gov/irs/tax/federal_income/before_credits/income_tax_main_rates.py removes the $180 gain before applying ordinary rates." + }, + { + "case_id": "us__scenario_051__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-6-sol", + "old": "Wages of $40,000 less the $16,100 deduction give $23,900 of taxable income and $2,620 of tax.", + "new": "Wages of $40,000 less the $16,100 deduction give $23,900 of ordinary taxable income and $2,620 of tax.", + "reason": "The engine's variables/gov/irs/tax/federal_income/before_credits/income_tax_main_rates.py subtracts the $180 gain from $24,080 total taxable income before applying ordinary rates to $23,900." + }, + { + "case_id": "us__scenario_051__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-6.1-terra", + "old": "The correct taxable income is $23,900 ($40,000 − $16,100), which produces $2,620.", + "new": "The correct ordinary taxable income is $23,900 ($40,000 − $16,100), which produces $2,620.", + "reason": "The engine's variables/gov/irs/tax/federal_income/before_credits/income_tax_main_rates.py subtracts the $180 gain from $24,080 total taxable income before applying ordinary rates to $23,900." + }, + { + "case_id": "us__scenario_051__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "grok-4.3", + "old": "The model's $24,680 of taxable income implies a standard deduction of about $15,500 instead of $16,100 plus the $180 gain at ordinary rates, which overstates taxable income by $780.", + "new": "The model's $24,680 of taxable income implies a standard deduction of about $15,500, below the reference's $16,100, and exceeds the reference's $24,080 of total taxable income by $600.", + "reason": "prompt.md records the model's $24,680 taxable-income estimate, while variables/gov/irs/income/taxable_income/taxable_income.py and parameters/gov/irs/gross_income/sources.yaml establish $24,080 total taxable income, a $600 difference." + }, + { + "case_id": "us__scenario_051__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "grok-4.5", + "old": "The model used the 2025 $15,000 standard deduction and the 2025 $11,925 bracket limit instead of 2026's $16,100 and $12,400. It also taxed the $180 gain at 12%, producing $25,180 of taxable income and $2,783 of tax.", + "new": "The model used a $15,000 standard deduction and the 2025 $11,925 bracket limit; the reference uses 2026's $16,100 and $12,400. It also taxed the $180 gain at 12%, applying ordinary rates to $25,180 and producing $2,783 of tax.", + "reason": "The computation in prompt.md and variables/gov/irs/tax/federal_income/before_credits/income_tax_main_rates.py distinguish taxable income from its ordinary-rate portion, while parameters/gov/irs/deductions/standard/amount.yaml sets the 2025 single deduction at $15,750." + }, + { + "case_id": "us__scenario_051__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "grok-4.6", + "old": "It also kept the $180 gain in 12%-rate income, so taxable income was $24,430 instead of $23,900.", + "new": "It also kept the $180 gain in 12%-rate income, applying ordinary rates to $24,430; the reference applies them to $23,900.", + "reason": "The engine's variables/gov/irs/tax/federal_income/before_credits/income_tax_main_rates.py subtracts the $180 gain from $24,080 total taxable income before applying ordinary rates to $23,900." + }, + { + "case_id": "us__scenario_051__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "ox-alpha", + "old": "The reference's taxable income is $23,900, with no tax on the $180, for $2,620.", + "new": "The reference's ordinary taxable income is $23,900, with no tax on the $180, for $2,620.", + "reason": "The engine's variables/gov/irs/tax/federal_income/before_credits/income_tax_main_rates.py subtracts the $180 gain from $24,080 total taxable income before applying ordinary rates to $23,900." + }, + { + "case_id": "us__scenario_051__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "qwen-3.7-max", + "old": "The correct 2026 figures ($16,100 deduction, $12,400 bracket limit, $23,900 taxable) give $2,620.", + "new": "The correct 2026 figures ($16,100 deduction, $12,400 bracket limit, $23,900 ordinary taxable income) give $2,620.", + "reason": "The engine's variables/gov/irs/tax/federal_income/before_credits/income_tax_main_rates.py subtracts the $180 gain from $24,080 total taxable income before applying ordinary rates to $23,900." + }, + { + "case_id": "us__scenario_051__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "qwen3.8-max", + "old": "The $16,100 deduction leaves $23,900 of taxable income, which produces $2,620.", + "new": "The $16,100 deduction leaves $23,900 of ordinary taxable income, which produces $2,620.", + "reason": "The engine's variables/gov/irs/tax/federal_income/before_credits/income_tax_main_rates.py subtracts the $180 gain from $24,080 total taxable income before applying ordinary rates to $23,900." + }, + { + "case_id": "us__scenario_051__federal_income_tax_before_refundable_credits", + "field": "case_annotation", + "old": "The reference starts from $40,000 of wages and subtracts the 2026 single standard deduction of $16,100 (the OBBBA amount, indexed for inflation), leaving $23,900 of taxable income.", + "new": "The reference includes $40,000 of wages and $180 of non-Schedule-D capital gains in gross income and subtracts the 2026 single standard deduction of $16,100 (the OBBBA amount, indexed for inflation), leaving $24,080 of taxable income. The ordinary-rate portion is $23,900.", + "reason": "The sidecar revision r04_capital_gain_distributions and parameters/gov/irs/gross_income/sources.yaml include the gain in gross income, while variables/gov/irs/income/taxable_income/taxable_income.py and variables/gov/irs/tax/federal_income/before_credits/income_tax_main_rates.py distinguish $24,080 total taxable income from its $23,900 ordinary-rate portion." + }, + { + "case_id": "us__scenario_051__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-fable-5", + "old": "It used the unindexed $12,500 standard deduction instead of the 2026 amount of $12,835, and its own math gave $830.40. It then submitted $1,020, which its reasoning does not support. The correct result is 3% × ($40,180 − $12,835) = $820.35.", + "new": "It used 2025's $12,500 deduction to calculate $830.40, then submitted $1,020 without supporting arithmetic. The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994.", + "reason": "adjudication.json and record/reference_exclusions.json (d994) distinguish the retained, excluded $820.35 reference from the published $12,838 deduction, also recorded in parameters/gov/states/la/tax/income/deductions/standard/amount.yaml." + }, + { + "case_id": "us__scenario_051__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-fable-5.1", + "old": "It did not index it to $12,835 for 2026, so it overstated taxable income by $335 and tax by $10.05.", + "new": "The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994.", + "reason": "adjudication.json and record/reference_exclusions.json (d994) distinguish the retained, excluded $820.35 reference from the published $12,838 deduction, also recorded in parameters/gov/states/la/tax/income/deductions/standard/amount.yaml." + }, + { + "case_id": "us__scenario_051__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-haiku-4.5", + "old": "Louisiana taxes individual income at a flat 3% after a $12,835 standard deduction, which comes to $820.35 here.", + "new": "Louisiana taxes individual income at a flat 3%. The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994.", + "reason": "adjudication.json and record/reference_exclusions.json (d994) distinguish the excluded reference from the published deduction; la_income_tax_before_non_refundable_credits.py and parameters/gov/states/la/tax/income/main/flat/rate.yaml establish the 3% rate." + }, + { + "case_id": "us__scenario_051__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-haiku-5.5", + "old": "The 2026 single standard deduction is only $12,835 and the personal exemption no longer exists, so $27,345 stays taxable at 3%.", + "new": "Louisiana repealed the personal exemption from 2025, so income above the standard deduction stays taxable at the flat 3% rate. The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994.", + "reason": "adjudication.json and record/reference_exclusions.json (d994) distinguish the retained, excluded $820.35 reference from the published $12,838 deduction, also recorded in parameters/gov/states/la/tax/income/deductions/standard/amount.yaml. (audit: settlement (claude-opus-5-5): parameters/gov/states/la/tax/income/deductions/standard/applies.yaml is true from 2025 ('applies a standard deduction and repeals personal exemptions') and main/flat/rate.yaml sets 3% from 2025; prompt.md shows claude-haiku-5.5 zeroing the tax with a standard deduction plus a personal exemption, so the replacement dropped the statement that names its error. Checked: settled by the main session itself from the case files, prompt.md and the engine source named in the evidence (the lane settlement was cancelled while every lane was closed); a GPT-6.1 Sol check follows)" + }, + { + "case_id": "us__scenario_051__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-opus-4.7", + "old": ", but it used the unindexed $12,500 standard deduction instead of the 2026 inflation-adjusted $12,835. That gave $830.40 instead of $820.35.", + "new": ". It used 2025's $12,500 deduction and calculated $830.40. The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994.", + "reason": "adjudication.json and record/reference_exclusions.json (d994) distinguish the retained, excluded $820.35 reference from the published $12,838 deduction, also recorded in parameters/gov/states/la/tax/income/deductions/standard/amount.yaml." + }, + { + "case_id": "us__scenario_051__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-opus-4.8", + "old": "It also used the unindexed $12,500 deduction instead of $12,835.", + "new": "It also used 2025's $12,500 deduction. The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994.", + "reason": "adjudication.json and record/reference_exclusions.json (d994) distinguish the retained, excluded $820.35 reference from the published $12,838 deduction, also recorded in parameters/gov/states/la/tax/income/deductions/standard/amount.yaml." + }, + { + "case_id": "us__scenario_051__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-opus-5", + "old": "AGI is exactly $40,180, and the correct deduction of $12,835 gives $820.35.", + "new": "AGI is $40,180. The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994.", + "reason": "reference_explanation.csv establishes the $40,180 AGI, while adjudication.json and record/reference_exclusions.json (d994) distinguish the excluded reference from the published deduction recorded in parameters/gov/states/la/tax/income/deductions/standard/amount.yaml." + }, + { + "case_id": "us__scenario_051__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-opus-5.5", + "old": "It used the 2025 base standard deduction of $12,500 instead of the 2026 inflation-indexed $12,835, so taxable income was $27,680 instead of $27,345. Tax came out to $830.40 instead of $820.35.", + "new": "It used 2025's $12,500 deduction and calculated $830.40 on $27,680 of taxable income. The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994.", + "reason": "adjudication.json and record/reference_exclusions.json (d994) distinguish the retained, excluded $820.35 reference from the published $12,838 deduction, also recorded in parameters/gov/states/la/tax/income/deductions/standard/amount.yaml." + }, + { + "case_id": "us__scenario_051__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-sonnet-4.6", + "old": "It subtracted about $2,783 of federal income tax from Louisiana income, but the 2025 reform repealed that deduction. It also used the unindexed $12,500 standard deduction instead of $12,835, which gave $747.", + "new": "It subtracted about $2,783 of federal income tax from Louisiana income, but that deduction was discontinued in 2022. It used 2025's $12,500 standard deduction and calculated about $747. The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994.", + "reason": "adjudication.json and record/reference_exclusions.json (d994) exclude this output, while variables/gov/states/la/tax/income/deductions/la_federal_tax_deduction.py and parameters/gov/states/la/tax/income/deductions/federal_tax/availability.yaml date the federal-tax deduction's discontinuation to 2022." + }, + { + "case_id": "us__scenario_051__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-sonnet-5", + "old": "The correct calculation is 3% × ($40,180 − $12,835) = $820.35.", + "new": "The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994.", + "reason": "adjudication.json and record/reference_exclusions.json (d994) distinguish the retained, excluded $820.35 reference from the published $12,838 deduction, also recorded in parameters/gov/states/la/tax/income/deductions/standard/amount.yaml." + }, + { + "case_id": "us__scenario_051__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-sonnet-5.5", + "old": "It assumed a $12,500 standard deduction and did not apply the 2026 inflation adjustment to $12,835. That overstated tax by $10.05 ($830.40 instead of $820.35).", + "new": "It used a $12,500 standard deduction and calculated $830.40. The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994.", + "reason": "adjudication.json and record/reference_exclusions.json (d994) distinguish the retained, excluded $820.35 reference from the published $12,838 deduction, also recorded in parameters/gov/states/la/tax/income/deductions/standard/amount.yaml." + }, + { + "case_id": "us__scenario_051__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "deepseek-v4-flash-0731", + "old": "It combined the new 3% rate with the repealed $4,500 standard deduction and $4,500 personal exemption, leaving $31,180 taxable. The reform replaced both with a single $12,835 standard deduction for 2026, which leaves $27,345 taxable.", + "new": "It combined the 3% rate with two $4,500 offsets, leaving $31,180 taxable, and calculated $935.40 before rounding to $935. Louisiana repealed the $4,500 personal exemption from 2025 and applies its own standard deduction to this household. The retained reference is $820.35 on $27,345 of taxable income using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994.", + "reason": "adjudication.json and record/reference_exclusions.json (d994) exclude the retained reference; parameters/gov/states/la/tax/income/deductions/standard/applies.yaml and parameters/gov/states/la/tax/income/exemptions/personal.yaml identify the pre-2025 $4,500 offset as a personal exemption. (audit: settlement (claude-opus-5-5): prompt.md: deepseek-v4-flash-0731 subtracted a $4,500 standard deduction and a $4,500 personal exemption ($40,180 - $9,000 = $31,180; 3% is $935.40); deductions/standard/applies.yaml repeals the personal exemption (exemptions/personal.yaml, $4,500 single) from 2025, which the replacement stopped saying. Checked: settled by the main session itself from the case files, prompt.md and the engine source named in the evidence (the lane settlement was cancelled while every lane was closed); a GPT-6.1 Sol check follows Check (gpt-6.1-sol): The claim that Louisiana allows only its standard deduction contradicts variables/gov/states/la/tax/income/la_taxable_income.py and variables/gov/states/la/tax/income/deductions/la_itemized_deductions.py, which also allow qualifying itemized medical deductions. Checked: la_taxable_income.py subtracts la_itemized_deductions for a filer who itemizes as well as la_standard_deduction from 2025 (standard/applies.yaml), so 'allows only its own standard deduction' overstated; this household's reference uses the standard deduction alone (reference_explanation.csv: $40,180 AGI less $12,835 leaves $27,345, x 3% = $820.35); prompt.md: $31,180 x 3% = $935.40, rounded to $935.)" + }, + { + "case_id": "us__scenario_051__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "deepseek-v4-pro", + "old": " instead of the $12,835 standard deduction.", + "new": ". The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994.", + "reason": "adjudication.json and record/reference_exclusions.json (d994) distinguish the retained, excluded $820.35 reference from the published $12,838 deduction, also recorded in parameters/gov/states/la/tax/income/deductions/standard/amount.yaml." + }, + { + "case_id": "us__scenario_051__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "deepseek-v4-pro-0813", + "old": "It used the unindexed $12,500 single standard deduction instead of the 2026 inflation-adjusted $12,835. The flat-rate tax came out to $830.40 instead of $820.35.", + "new": "It used 2025's $12,500 single standard deduction and calculated $830.40. The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994.", + "reason": "adjudication.json and record/reference_exclusions.json (d994) distinguish the retained, excluded $820.35 reference from the published $12,838 deduction, also recorded in parameters/gov/states/la/tax/income/deductions/standard/amount.yaml." + }, + { + "case_id": "us__scenario_051__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "deepseek-v4.1-flash", + "old": "It subtracted the 2025 base deduction of $12,500 instead of the 2026 indexed $12,835, so taxable income was $27,680 instead of $27,345. Tax came out to $830.40 instead of $820.35.", + "new": "It used 2025's $12,500 deduction and calculated $830.40 on $27,680 of taxable income. The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994.", + "reason": "adjudication.json and record/reference_exclusions.json (d994) distinguish the retained, excluded $820.35 reference from the published $12,838 deduction, also recorded in parameters/gov/states/la/tax/income/deductions/standard/amount.yaml." + }, + { + "case_id": "us__scenario_051__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3-flash-preview", + "old": "The 2026 law applies a flat 3% to $40,180 minus a $12,835 standard deduction.", + "new": "The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994.", + "reason": "adjudication.json and record/reference_exclusions.json (d994) distinguish the retained, excluded $820.35 reference from the published $12,838 deduction, also recorded in parameters/gov/states/la/tax/income/deductions/standard/amount.yaml." + }, + { + "case_id": "us__scenario_051__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.1-pro-preview", + "old": "The correct base is $40,180 minus the $12,835 standard deduction, taxed at a flat 3%.", + "new": "The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994.", + "reason": "adjudication.json and record/reference_exclusions.json (d994) distinguish the retained, excluded $820.35 reference from the published $12,838 deduction, also recorded in parameters/gov/states/la/tax/income/deductions/standard/amount.yaml." + }, + { + "case_id": "us__scenario_051__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.5-flash", + "old": "Under the 2026 law, a flat 3% applies to $27,345, which gives $820.35.", + "new": "The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994.", + "reason": "adjudication.json and record/reference_exclusions.json (d994) distinguish the retained, excluded $820.35 reference from the published $12,838 deduction, also recorded in parameters/gov/states/la/tax/income/deductions/standard/amount.yaml." + }, + { + "case_id": "us__scenario_051__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.5-flash-lite", + "old": "The correct result is a flat 3% on $40,180 minus the $12,835 standard deduction, or $820.35.", + "new": "The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994.", + "reason": "adjudication.json and record/reference_exclusions.json (d994) distinguish the retained, excluded $820.35 reference from the published $12,838 deduction, also recorded in parameters/gov/states/la/tax/income/deductions/standard/amount.yaml." + }, + { + "case_id": "us__scenario_051__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.6-flash", + "old": "The 2026 law applies a flat 3% to $40,180 minus $12,835.", + "new": "The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994.", + "reason": "adjudication.json and record/reference_exclusions.json (d994) distinguish the retained, excluded $820.35 reference from the published $12,838 deduction, also recorded in parameters/gov/states/la/tax/income/deductions/standard/amount.yaml." + }, + { + "case_id": "us__scenario_051__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.7-flash", + "old": "Louisiana now taxes $27,345 at a flat 3% after the 2026 standard deduction of $12,835.", + "new": "The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994.", + "reason": "adjudication.json and record/reference_exclusions.json (d994) distinguish the retained, excluded $820.35 reference from the published $12,838 deduction, also recorded in parameters/gov/states/la/tax/income/deductions/standard/amount.yaml." + }, + { + "case_id": "us__scenario_051__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.8-flash", + "old": "It used the old $4,500 single standard deduction and the 1.85%/3.5% brackets, which no longer apply. The flat 3% rate with the $12,835 standard deduction gives $820.35.", + "new": "It claimed a $4,500 single standard deduction and applied the 1.85%/3.5% brackets. From 2025 Louisiana taxes income at a flat 3% after its own standard deduction and allows no $4,500 offset. The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994.", + "reason": "adjudication.json and record/reference_exclusions.json (d994) exclude the retained reference; parameters/gov/states/la/tax/income/deductions/standard/applies.yaml and parameters/gov/states/la/tax/income/exemptions/personal.yaml identify the pre-2025 $4,500 offset as a personal exemption. (audit: settlement (claude-opus-5-5): main/by_filing_status/single.yaml holds the 1.85%/3.5% brackets as pre-2025 rates, main/flat/applies.yaml and flat/rate.yaml set a flat 3% from 2025, and deductions/standard/applies.yaml repeals the $4,500 personal exemption from 2025; prompt.md shows gemini-3.8-flash using a $4,500 deduction and those brackets. Checked: settled by the main session itself from the case files, prompt.md and the engine source named in the evidence (the lane settlement was cancelled while every lane was closed); a GPT-6.1 Sol check follows)" + }, + { + "case_id": "us__scenario_051__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-4-argon", + "old": "It used the unindexed $12,500 standard deduction instead of the 2026 inflation-adjusted $12,835. The 3% tax came out to $830.40 instead of $820.35.", + "new": "It used 2025's $12,500 standard deduction and calculated $830.40. The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994.", + "reason": "adjudication.json and record/reference_exclusions.json (d994) distinguish the retained, excluded $820.35 reference from the published $12,838 deduction, also recorded in parameters/gov/states/la/tax/income/deductions/standard/amount.yaml." + }, + { + "case_id": "us__scenario_051__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "glm-5.2", + "old": "It correctly identified the flat 3% rate and AGI of $40,180 but did not index the $12,500 standard deduction to $12,835 for 2026. That overstated tax by $10.05.", + "new": "It used the 3% rate and AGI of $40,180 with a $12,500 deduction. The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994.", + "reason": "adjudication.json and record/reference_exclusions.json (d994) distinguish the retained, excluded $820.35 reference from the published $12,838 deduction, also recorded in parameters/gov/states/la/tax/income/deductions/standard/amount.yaml." + }, + { + "case_id": "us__scenario_051__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "glm-5.3", + "old": "It treated the $12,500 single standard deduction as fixed for 2026, but it is inflation-indexed to $12,835. Taxable income was $27,680 instead of $27,345.", + "new": "It used a $12,500 single standard deduction and calculated $830.40 on $27,680 of taxable income. The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994.", + "reason": "adjudication.json and record/reference_exclusions.json (d994) distinguish the retained, excluded $820.35 reference from the published $12,838 deduction, also recorded in parameters/gov/states/la/tax/income/deductions/standard/amount.yaml." + }, + { + "case_id": "us__scenario_051__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-5.4-mini", + "old": "The $12,835 standard deduction leaves $27,345 taxable at 3%, which is $820.35.", + "new": "The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994.", + "reason": "adjudication.json and record/reference_exclusions.json (d994) distinguish the retained, excluded $820.35 reference from the published $12,838 deduction, also recorded in parameters/gov/states/la/tax/income/deductions/standard/amount.yaml." + }, + { + "case_id": "us__scenario_051__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-5.4-nano", + "old": "The correct base is $40,180 minus the $12,835 standard deduction, or $27,345, which gives $820.35.", + "new": "The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994.", + "reason": "adjudication.json and record/reference_exclusions.json (d994) distinguish the retained, excluded $820.35 reference from the published $12,838 deduction, also recorded in parameters/gov/states/la/tax/income/deductions/standard/amount.yaml." + }, + { + "case_id": "us__scenario_051__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-5.5", + "old": "It subtracted the 2025 base standard deduction of $12,500 instead of the 2026 inflation-indexed $12,835. Tax came out to $830.40 instead of $820.35.", + "new": "It used 2025's $12,500 standard deduction and calculated $830.40. The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994.", + "reason": "adjudication.json and record/reference_exclusions.json (d994) distinguish the retained, excluded $820.35 reference from the published $12,838 deduction, also recorded in parameters/gov/states/la/tax/income/deductions/standard/amount.yaml." + }, + { + "case_id": "us__scenario_051__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-5.6-luna", + "old": "It used a $12,500 single standard deduction, but the 2026 indexed amount is $12,835. That overstated taxable income by $335 and tax by $10.05.", + "new": "It used a $12,500 single standard deduction and calculated $830.40. The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994.", + "reason": "adjudication.json and record/reference_exclusions.json (d994) distinguish the retained, excluded $820.35 reference from the published $12,838 deduction, also recorded in parameters/gov/states/la/tax/income/deductions/standard/amount.yaml." + }, + { + "case_id": "us__scenario_051__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-5.6-sol", + "old": "The 2026 standard deduction is $12,835, which leaves $27,345 taxable and $820.35 of tax.", + "new": "The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994.", + "reason": "adjudication.json and record/reference_exclusions.json (d994) distinguish the retained, excluded $820.35 reference from the published $12,838 deduction, also recorded in parameters/gov/states/la/tax/income/deductions/standard/amount.yaml." + }, + { + "case_id": "us__scenario_051__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-5.6-terra", + "old": "It did not apply the 2026 inflation indexing that raises the $12,500 single standard deduction to $12,835. Tax came out to $830.40 instead of $820.35.", + "new": "It used a $12,500 single standard deduction and calculated $830.40. The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994.", + "reason": "adjudication.json and record/reference_exclusions.json (d994) distinguish the retained, excluded $820.35 reference from the published $12,838 deduction, also recorded in parameters/gov/states/la/tax/income/deductions/standard/amount.yaml." + }, + { + "case_id": "us__scenario_051__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-6-astra", + "old": "It used the $12,500 standard deduction instead of the 2026 inflation-adjusted $12,835, so the 3% tax was $830.40 instead of $820.35.", + "new": "It used a $12,500 standard deduction and calculated $830.40. The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994.", + "reason": "adjudication.json and record/reference_exclusions.json (d994) distinguish the retained, excluded $820.35 reference from the published $12,838 deduction, also recorded in parameters/gov/states/la/tax/income/deductions/standard/amount.yaml." + }, + { + "case_id": "us__scenario_051__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-6-luna", + "old": "Its estimated $12,500 deduction is the 2025 base, not the 2026 indexed amount of $12,835. That gave $27,680 of taxable income instead of $27,345.", + "new": "It used an estimated $12,500 deduction and calculated $830.40 on $27,680 of taxable income. The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994.", + "reason": "adjudication.json and record/reference_exclusions.json (d994) distinguish the retained, excluded $820.35 reference from the published $12,838 deduction, also recorded in parameters/gov/states/la/tax/income/deductions/standard/amount.yaml." + }, + { + "case_id": "us__scenario_051__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-6-sol", + "old": "Louisiana indexes it to $12,835 for 2026, so tax is 3% × $27,345 = $820.35.", + "new": "The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994.", + "reason": "adjudication.json and record/reference_exclusions.json (d994) distinguish the retained, excluded $820.35 reference from the published $12,838 deduction, also recorded in parameters/gov/states/la/tax/income/deductions/standard/amount.yaml." + }, + { + "case_id": "us__scenario_051__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-6.1-sol", + "old": "It subtracted $12,500 instead of the 2026 inflation-indexed standard deduction of $12,835. The 3% tax was overstated by $10.05.", + "new": "It used a $12,500 single standard deduction and calculated $830.40. The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994.", + "reason": "adjudication.json and record/reference_exclusions.json (d994) distinguish the retained, excluded $820.35 reference from the published $12,838 deduction, also recorded in parameters/gov/states/la/tax/income/deductions/standard/amount.yaml." + }, + { + "case_id": "us__scenario_051__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-6.1-terra", + "old": "The 2026 Louisiana single deduction is $12,835, which gives $820.35 instead of $830.40.", + "new": "The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994.", + "reason": "adjudication.json and record/reference_exclusions.json (d994) distinguish the retained, excluded $820.35 reference from the published $12,838 deduction, also recorded in parameters/gov/states/la/tax/income/deductions/standard/amount.yaml." + }, + { + "case_id": "us__scenario_051__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "grok-4.3", + "old": "The correct base is $40,180 minus the $12,835 standard deduction, or $27,345, which gives $820.35.", + "new": "The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994.", + "reason": "adjudication.json and record/reference_exclusions.json (d994) distinguish the retained, excluded $820.35 reference from the published $12,838 deduction, also recorded in parameters/gov/states/la/tax/income/deductions/standard/amount.yaml." + }, + { + "case_id": "us__scenario_051__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "grok-4.5", + "old": "It subtracted the federal standard deduction instead of Louisiana's own $12,835 deduction.", + "new": "It subtracted the federal standard deduction instead of Louisiana's own standard deduction. The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994.", + "reason": "adjudication.json and record/reference_exclusions.json (d994) distinguish the retained, excluded $820.35 reference from the published $12,838 deduction, also recorded in parameters/gov/states/la/tax/income/deductions/standard/amount.yaml. (audit: settlement (claude-opus-5-5): prompt.md: grok-4.5 subtracted the federal standard deduction; Louisiana's own deduction is parameters/gov/states/la/tax/income/deductions/standard/amount.yaml, so the published contrast names the error, and only the disputed $12,835 figure needed to go. Checked: settled by the main session itself from the case files, prompt.md and the engine source named in the evidence (the lane settlement was cancelled while every lane was closed); a GPT-6.1 Sol check follows)" + }, + { + "case_id": "us__scenario_051__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "grok-4.6", + "old": "It used the unindexed $12,500 standard deduction instead of the 2026 amount of $12,835, then rounded $830.40 to $830. The correct tax is $820.35.", + "new": "It used a $12,500 standard deduction and rounded $830.40 to $830. The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994.", + "reason": "adjudication.json and record/reference_exclusions.json (d994) distinguish the retained, excluded $820.35 reference from the published $12,838 deduction, also recorded in parameters/gov/states/la/tax/income/deductions/standard/amount.yaml." + }, + { + "case_id": "us__scenario_051__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "grok-4.7", + "old": "It used the 2025 base $12,500 single standard deduction and did not apply the 2026 inflation indexing to $12,835. That overstated tax by $10.05.", + "new": "It used 2025's $12,500 single standard deduction and calculated $830.40. The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994.", + "reason": "adjudication.json and record/reference_exclusions.json (d994) distinguish the retained, excluded $820.35 reference from the published $12,838 deduction, also recorded in parameters/gov/states/la/tax/income/deductions/standard/amount.yaml." + }, + { + "case_id": "us__scenario_051__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "grok-build-0.1", + "old": "It used the repealed pre-2025 system: a deduction for federal tax paid, a $4,500 standard deduction plus a $4,500 exemption, and 1.85%/3.5% brackets. It also understated AGI at $34,791 by subtracting employer insurance premiums. The 2026 law gives 3% × ($40,180 − $12,835) = $820.35.", + "new": "It claimed a federal-tax deduction and two $4,500 offsets and applied the 1.85%/3.5% brackets. Louisiana's federal-tax deduction ended in 2022, and from 2025 the state repealed the personal exemption and moved to a flat 3% rate. It also understated AGI at $34,791 by subtracting employer insurance premiums. The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994.", + "reason": "adjudication.json and record/reference_exclusions.json (d994) exclude the retained reference; parameters/gov/states/la/tax/income/deductions/standard/applies.yaml and parameters/gov/states/la/tax/income/exemptions/personal.yaml identify the pre-2025 $4,500 offset as a personal exemption. (audit: settlement (claude-opus-5-5): deductions/federal_tax/availability.yaml is false from 2022, deductions/standard/applies.yaml repeals the personal exemption from 2025, and main/flat/applies.yaml replaces the pre-2025 brackets (main/by_filing_status/single.yaml) with a flat 3% from 2025; prompt.md shows grok-build-0.1 using all three. Checked: settled by the main session itself from the case files, prompt.md and the engine source named in the evidence (the lane settlement was cancelled while every lane was closed); a GPT-6.1 Sol check follows)" + }, + { + "case_id": "us__scenario_051__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "inkling", + "old": "It used the unindexed $12,500 standard deduction instead of the 2026 inflation-adjusted $12,835, and it rounded $830.40 to $830. The correct tax is $820.35.", + "new": "It used a $12,500 standard deduction and rounded $830.40 to $830. The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994.", + "reason": "adjudication.json and record/reference_exclusions.json (d994) distinguish the retained, excluded $820.35 reference from the published $12,838 deduction, also recorded in parameters/gov/states/la/tax/income/deductions/standard/amount.yaml." + }, + { + "case_id": "us__scenario_051__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "kimi-k2.6", + "old": "The correct value is 3% × ($40,180 − $12,835) = $820.35.", + "new": "The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994.", + "reason": "adjudication.json and record/reference_exclusions.json (d994) distinguish the retained, excluded $820.35 reference from the published $12,838 deduction, also recorded in parameters/gov/states/la/tax/income/deductions/standard/amount.yaml." + }, + { + "case_id": "us__scenario_051__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "kimi-k3", + "old": "It subtracted the unindexed $12,500 single standard deduction instead of the 2026 amount of $12,835. That gave $830.40 instead of $820.35.", + "new": "It used a $12,500 single standard deduction and calculated $830.40. The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994.", + "reason": "adjudication.json and record/reference_exclusions.json (d994) distinguish the retained, excluded $820.35 reference from the published $12,838 deduction, also recorded in parameters/gov/states/la/tax/income/deductions/standard/amount.yaml." + }, + { + "case_id": "us__scenario_051__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "minimax-m3", + "old": "It used the repealed $4,500 standard deduction, dropped the $180 capital gain, and computed $1,065. It then submitted $1,208, which its own reasoning does not support. The correct base is $40,180 − $12,835 = $27,345 at 3%.", + "new": "It claimed a $4,500 standard deduction, dropped the $180 capital gain, and computed $1,065. It then submitted $1,208, which its own reasoning does not support. Louisiana has allowed no $4,500 offset since 2025, when it repealed the personal exemption and applied its own standard deduction. The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994.", + "reason": "adjudication.json and record/reference_exclusions.json (d994) exclude the retained reference; parameters/gov/states/la/tax/income/deductions/standard/applies.yaml and parameters/gov/states/la/tax/income/exemptions/personal.yaml identify the pre-2025 $4,500 offset as a personal exemption. (audit: settlement (claude-opus-5-5): deductions/standard/applies.yaml repeals the $4,500 personal exemption (exemptions/personal.yaml) from 2025 and applies the standard deduction in deductions/standard/amount.yaml; prompt.md shows minimax-m3 using a $4,500 standard deduction. Checked: settled by the main session itself from the case files, prompt.md and the engine source named in the evidence (the lane settlement was cancelled while every lane was closed); a GPT-6.1 Sol check follows)" + }, + { + "case_id": "us__scenario_051__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "muse-spark-1.3", + "old": "It used the $12,500 standard deduction and did not index it to $12,835 for 2026. That overstated taxable income by $335.", + "new": "It used a $12,500 standard deduction and calculated $830.40. The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994.", + "reason": "adjudication.json and record/reference_exclusions.json (d994) distinguish the retained, excluded $820.35 reference from the published $12,838 deduction, also recorded in parameters/gov/states/la/tax/income/deductions/standard/amount.yaml." + }, + { + "case_id": "us__scenario_051__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "muse-wonder", + "old": "It applied the 2025 base deduction of $12,500 instead of the 2026 inflation-indexed $12,835. Tax came out to $830.40 instead of $820.35.", + "new": "It used 2025's $12,500 deduction and calculated $830.40. The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994.", + "reason": "adjudication.json and record/reference_exclusions.json (d994) distinguish the retained, excluded $820.35 reference from the published $12,838 deduction, also recorded in parameters/gov/states/la/tax/income/deductions/standard/amount.yaml." + }, + { + "case_id": "us__scenario_051__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "ox-alpha", + "old": "It used the unindexed $12,500 single standard deduction instead of the 2026 amount of $12,835, so tax was overstated by $10.05.", + "new": "It used a $12,500 single standard deduction and calculated $830.40. The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994.", + "reason": "adjudication.json and record/reference_exclusions.json (d994) distinguish the retained, excluded $820.35 reference from the published $12,838 deduction, also recorded in parameters/gov/states/la/tax/income/deductions/standard/amount.yaml." + }, + { + "case_id": "us__scenario_051__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "qwen-3.7-max", + "old": "Louisiana applies a flat 3% to $40,180 minus $12,835.", + "new": "The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994.", + "reason": "adjudication.json and record/reference_exclusions.json (d994) distinguish the retained, excluded $820.35 reference from the published $12,838 deduction, also recorded in parameters/gov/states/la/tax/income/deductions/standard/amount.yaml." + }, + { + "case_id": "us__scenario_051__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "qwen3.8-max", + "old": "The correct taxable income is $40,180 − $12,835 = $27,345, which gives $820.35.", + "new": "The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994.", + "reason": "adjudication.json and record/reference_exclusions.json (d994) distinguish the retained, excluded $820.35 reference from the published $12,838 deduction, also recorded in parameters/gov/states/la/tax/income/deductions/standard/amount.yaml." + }, + { + "case_id": "us__scenario_051__state_income_tax_before_refundable_credits", + "field": "case_annotation", + "old": "The indexed 2026 amount is $12,835. That leaves $27,345 of taxable income and $820.35 of tax.", + "new": "The retained reference is $820.35 using the earlier computed $12,835 deduction. RIB 26-019 published $12,838 after the freeze, giving $820.26; this output is excluded under d994.", + "reason": "adjudication.json, record/reference_exclusions.json (d994), and prior_corrections.json distinguish the excluded historical calculation from the published $12,838 deduction recorded in parameters/gov/states/la/tax/income/deductions/standard/amount.yaml." + }, + { + "case_id": "us__scenario_052__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-haiku-4.5", + "old": "about $970 below the correct $103,865.78 + $127.20 + $218.42.", + "new": "about $970 below the frozen, unscored reference of $104,211.41; the recorded IRA-corrected value is $104,225.26.", + "reason": "status.json, record/reference_exclusions.json and prior_corrections.json identify $104,211.41 as the excluded frozen value rather than the correct liability." + }, + { + "case_id": "us__scenario_052__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-haiku-5.5", + "old": "The correct steps (AGI $504,778.56, $32,200 standard deduction, $103,865.78 of ordinary tax on $471,730.56, $127.20 on qualified dividends, $218.42 of NIIT) give $104,211.41, so the guess is about $789 too high.", + "new": "The frozen reference uses AGI of $504,778.56, the $32,200 standard deduction, $103,865.78 of ordinary tax on $471,730.56, $127.20 on qualified dividends and $218.42 of NIIT. Its $105,000 is about $789 above that unscored reference; the recorded IRA-corrected value is $104,225.26.", + "reason": "record/reference_exclusions.json and prior_corrections.json identify these figures as the defective frozen calculation and record corrected tax of $104,225.26." + }, + { + "case_id": "us__scenario_052__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-opus-4.8", + "old": "It never actually subtracted the $926 401(k) deferral, so AGI came out at $505,748 instead of $504,778.56. It also used guessed brackets (24% ending at $401,950 instead of $403,550) and a $32,300 standard deduction, and it left out the $218.42 NIIT on $5,748 of net investment income. The offsetting errors left it $438 high.", + "new": "It never actually subtracted the $926 401(k) deferral, so AGI came out at $505,748 against the frozen reference's $504,778.56, which includes the defective $43.28 IRA deduction. It also used guessed brackets (24% ending at $401,950 instead of $403,550) and a $32,300 standard deduction, and it left out the $218.42 NIIT included in the frozen reference. Its answer is about $438 above that unscored reference; the recorded IRA-corrected value is $104,225.26, and NIIT's inclusion in the requested output remains unresolved.", + "reason": "record/reference_exclusions.json and prior_corrections.json require qualification of the frozen AGI, while the 2026-10-23 recheck in record/reference_outputs.csv.meta.json retains the exclusion for unresolved NIIT scope." + }, + { + "case_id": "us__scenario_052__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-opus-5", + "old": "those brackets give about $103,600 of ordinary tax plus $127 on qualified dividends. It also left out the $218.42 NIIT.", + "new": "its stated brackets give $103,052 of ordinary tax on its stated $471,350 ordinary-income base plus $127.20 on qualified dividends. It also left out the $218.42 NIIT included in the frozen reference; the exclusion record leaves NIIT's inclusion in the requested output unresolved.", + "reason": "The thresholds and income in prompt.md give $103,052 under the marginal calculation in variables/gov/irs/tax/federal_income/before_credits/tax_at_main_rates.py, and record/reference_exclusions.json leaves NIIT scope unresolved." + }, + { + "case_id": "us__scenario_052__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-sonnet-5", + "old": "That cut AGI to $472,512 instead of $504,778.56.", + "new": "That cut AGI to $472,512 against the frozen reference's $504,778.56, which includes the defective IRA deduction.", + "reason": "record/reference_exclusions.json and prior_corrections.json identify $504,778.56 as frozen AGI containing the defective IRA deduction." + }, + { + "case_id": "us__scenario_052__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-sonnet-5.5", + "old": "It treated the $43 traditional IRA contribution as fully phased out, while the reference deducts $43.28 above the line, so its AGI ($504,822) and taxable income ($472,622) are $43.28 higher than the reference's. Its standard deduction, 2026 brackets, 15% QD tax and $218.42 NIIT all match, leaving a $13.89 gap before rounding.", + "new": "It treated the $43 traditional IRA contribution as fully phased out, agreeing with the exclusion's correction. Its rounded AGI ($504,822) and taxable income ($472,622) are $43.44 above the frozen reference's figures, including $43.28 of defective IRA deduction and $0.16 of input rounding. Its $32,200 standard deduction, 2026 brackets, 15% QD tax and about $218 of NIIT match the reference's, and its $104,225 is $0.26 below the recorded corrected value, $104,225.26.", + "reason": "prompt.md, reference_explanation.csv and prior_corrections.json establish the $43.44 income difference, while record/reference_exclusions.json credits the IRA phaseout and records the corrected value. (audit: settlement (claude-opus-5-5): prompt.md: claude-sonnet-5.5 used the $32,200 joint standard deduction, about $103,880 of 2026-bracket tax on $471,774 (the reference's $103,865.78 on $471,730.56 plus 32% of $43.44 is $103,879.68), about $127 of 15% QD tax and about $218 of NIIT (reference_explanation.csv: $218.42); the replacement dropped that correct match, which explains why its answer lands on the corrected value. Checked: settled by the main session itself from the case files, prompt.md and the engine source named in the evidence (the lane settlement was cancelled while every lane was closed); a GPT-6.1 Sol check follows)" + }, + { + "case_id": "us__scenario_052__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "deepseek-v4-pro-0813", + "old": "giving $103,865.78 of ordinary tax.", + "new": "giving the frozen reference's $103,865.78 of ordinary tax after its defective IRA deduction; the recorded corrected total is $104,225.26.", + "reason": "record/reference_exclusions.json and reference_explanation.csv establish that this ordinary-tax figure includes the defective frozen IRA deduction." + }, + { + "case_id": "us__scenario_052__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3-flash-preview", + "old": "The correct return takes the $32,200 standard deduction under the permanent OBBBA brackets, giving $103,865.78 of ordinary tax.", + "new": "The frozen reference takes the $32,200 standard deduction under the permanent OBBBA brackets and gives $103,865.78 of ordinary tax after its defective IRA deduction; the recorded corrected total is $104,225.26.", + "reason": "record/reference_exclusions.json identifies the IRA deduction underlying this ordinary-tax figure as defective and preserves the result as unscored." + }, + { + "case_id": "us__scenario_052__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.1-flash-lite-preview", + "old": "Its stated AGI of about $476,323 is far below the correct $504,778.56, yet its $139,198 tax is about $35,000 above the $104,211.41 that 2026 MFJ brackets give on $472,578.56 of taxable income.", + "new": "Its stated AGI of about $476,323 is far below the frozen reference's $504,778.56, which includes the defective IRA deduction. Its $139,198 tax is about $35,000 above the frozen, unscored total of $104,211.41, which includes qualified-dividend tax and NIIT; the recorded IRA-corrected total is $104,225.26.", + "reason": "record/reference_exclusions.json and prior_corrections.json distinguish the frozen figures, while variables/gov/irs/tax/federal_income/income_tax_before_refundable_credits.py and before_credits/income_tax_main_rates.py show that the total includes components beyond the ordinary brackets in parameters/gov/irs/income/bracket.yaml." + }, + { + "case_id": "us__scenario_052__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.1-pro-preview", + "old": "above the correct total", + "new": "above the frozen, unscored reference of $104,211.41", + "reason": "record/reference_exclusions.json and prior_corrections.json establish that the comparison is with an excluded frozen value." + }, + { + "case_id": "us__scenario_052__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.5-flash", + "old": "giving AGI of $488,614 instead of $504,778.56.", + "new": "giving AGI of $488,614 against the frozen reference's $504,778.56, which includes the defective IRA deduction.", + "reason": "record/reference_exclusions.json and prior_corrections.json require identifying $504,778.56 as frozen AGI containing the defective IRA deduction." + }, + { + "case_id": "us__scenario_052__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.5-flash-lite", + "old": "above the correct $104,211.41.", + "new": "above the frozen, unscored reference of $104,211.41.", + "reason": "record/reference_exclusions.json and prior_corrections.json identify $104,211.41 as the excluded frozen value." + }, + { + "case_id": "us__scenario_052__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.6-flash", + "old": "its $113,421 is about $9,200 too high. The correct total is $103,865.78 of ordinary tax on $471,730.56 under the 2026 MFJ brackets, plus $127.20 at 15% on qualified dividends and $218.42 of NIIT; that size of overstatement matches using pre-OBBBA higher rates.", + "new": "its $113,421 is about $9,200 above the frozen, unscored reference. That reference comprises $103,865.78 of ordinary tax on $471,730.56 under the 2026 MFJ brackets, $127.20 at 15% on qualified dividends and $218.42 of NIIT, and includes the defective IRA deduction. The recorded IRA-corrected total is $104,225.26; the gap is consistent with using pre-OBBBA higher rates.", + "reason": "record/reference_exclusions.json and prior_corrections.json identify these components as the defective frozen calculation rather than the correct total." + }, + { + "case_id": "us__scenario_052__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.7-flash", + "old": "giving AGI of $488,614 instead of $504,778.56. Its $117,765.22 total is far above what the 2026 OBBBA brackets give even on the correct, larger base, which shows it applied pre-TCJA rates and deductions.", + "new": "giving AGI of $488,614 against the frozen reference's $504,778.56, which includes the defective IRA deduction. Its $117,765.22 total is far above the frozen, unscored $104,211.41 and the recorded IRA-corrected $104,225.26, a gap consistent with pre-TCJA rates and deductions.", + "reason": "record/reference_exclusions.json and prior_corrections.json require distinguishing the defective frozen income base and tax from the recorded correction." + }, + { + "case_id": "us__scenario_052__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-4-argon", + "old": "Starting from the same $504,822 AGI as the closest answers, its $106,337.60 is about $2,100 too high. That means it used a smaller standard deduction or lower bracket thresholds than the 2026 OBBBA values ($32,200; 10% to $24,800, 12% to $100,800, 22% to $211,400, 24% to $403,550). It also disallowed the $43 IRA deduction.", + "new": "Starting from the same $504,822 AGI as the closest answers, its $106,337.60 is about $2,100 above the frozen, unscored reference. That is consistent with a smaller standard deduction or lower bracket thresholds than the 2026 OBBBA values ($32,200; 10% to $24,800, 12% to $100,800, 22% to $211,400, 24% to $403,550). Its disallowance of the $43 IRA deduction agrees with the record's correction to $104,225.26.", + "reason": "record/reference_exclusions.json credits IRA disallowance and preserves the comparison value as excluded." + }, + { + "case_id": "us__scenario_052__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "glm-5.2", + "old": "giving $103,865.78 of ordinary tax. It also left out the $218.42 NIIT.", + "new": "giving the frozen reference's $103,865.78 of ordinary tax after its defective IRA deduction. It also left out the $218.42 NIIT included in that reference; the output remains excluded because NIIT scope is unresolved, and the recorded IRA-corrected total is $104,225.26.", + "reason": "record/reference_exclusions.json identifies the defective IRA deduction and unresolved NIIT scope, and record/reference_outputs.csv.meta.json retains the exclusion on 2.60.0." + }, + { + "case_id": "us__scenario_052__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "glm-5.3", + "old": "It overstated AGI at about $505,800 instead of $504,778.56 and estimated ordinary tax at about $105,200 instead of $103,865.78. It also left out the $218.42 NIIT on $5,748 of net investment income and rounded to $105,000.", + "new": "It estimated AGI at about $505,800 and ordinary tax at about $105,200, above the frozen reference's $504,778.56 and $103,865.78. That reference includes the defective IRA deduction; the recorded IRA-corrected total is $104,225.26. It left out the $218.42 NIIT included in the frozen reference and rounded to $105,000; NIIT's inclusion in the requested output remains unresolved.", + "reason": "record/reference_exclusions.json and prior_corrections.json require qualification of the frozen AGI and tax and identify unresolved NIIT scope." + }, + { + "case_id": "us__scenario_052__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-5.4-mini", + "old": "about half the real liability. On $472,578.56 of taxable income, the 2026 MFJ brackets alone give $103,865.78 of ordinary tax, before the $127.20 QD tax and $218.42 NIIT.", + "new": "about half the frozen, unscored reference. That reference separates $848 of qualified dividends from $472,578.56 of taxable income, leaving $471,730.56 for its $103,865.78 ordinary tax, with $127.20 QD tax and $218.42 NIIT. It includes the defective IRA deduction; the recorded IRA-corrected total is $104,225.26.", + "reason": "prior_corrections.json and record/reference_exclusions.json require the frozen-value qualification, and variables/gov/irs/tax/federal_income/before_credits/income_tax_main_rates.py subtracts capital_gains_excluded_from_taxable_income before applying parameters/gov/irs/income/bracket.yaml." + }, + { + "case_id": "us__scenario_052__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-5.4-nano", + "old": "but the only reductions are the $926.16 401(k) deferral and the $43.28 IRA deduction. ESI premiums stay in wages, and medical costs fall below the 7.5%-of-AGI floor. That leaves $472,578.56 of taxable income and $104,211.41 of tax.", + "new": "but the calculation also allows the $3,000 capital-loss deduction and $32,200 standard deduction alongside the $926.16 401(k) deferral. ESI premiums stay in wages, and medical costs fall below the 7.5%-of-AGI floor. The frozen reference additionally takes the defective $43.28 IRA deduction, producing taxable income of $472,578.56 and unscored tax of $104,211.41; the recorded IRA-corrected tax is $104,225.26.", + "reason": "prior_corrections.json and record/reference_exclusions.json identify the defective IRA deduction, while variables/gov/irs/income/taxable_income/taxable_income.py, deductions/standard_deduction/basic_standard_deduction.py and adjusted_gross_income/irs_gross_income/filer_loss_limited_net_capital_gains.py apply parameters/gov/irs/deductions/standard/amount.yaml and capital_gains/loss_limit.yaml." + }, + { + "case_id": "us__scenario_052__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-5.5", + "old": "and left out the 3.8% NIIT on $5,748 of net investment income ($218.42), which counts in income tax before refundable credits. It also disallowed the $43 IRA deduction.", + "new": "and left out the $218.42 NIIT included in the frozen reference; the exclusion record leaves its inclusion in the requested output unresolved. Its disallowance of the $43 IRA deduction agrees with the record's correction to $104,225.26.", + "reason": "record/reference_exclusions.json and prior_corrections.json identify the IRA deduction as defective and NIIT scope as unresolved, and record/reference_outputs.csv.meta.json retains that exclusion on 2.60.0." + }, + { + "case_id": "us__scenario_052__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-5.6-terra", + "old": "about $46,000 too low. On $472,578.56 of taxable income the 2026 MFJ brackets give $103,865.78 of ordinary tax, and it also left out the $218.42 NIIT.", + "new": "about $46,000 below the frozen, unscored reference. That reference separates $848 of qualified dividends from $472,578.56 of taxable income and applies ordinary brackets to $471,730.56 for $103,865.78 of ordinary tax. It includes the defective IRA deduction and $218.42 of NIIT, whose inclusion in the requested output remains unresolved; the recorded IRA-corrected total is $104,225.26.", + "reason": "record/reference_exclusions.json preserves the unscored value and unresolved NIIT scope, while variables/gov/irs/tax/federal_income/before_credits/income_tax_main_rates.py separates qualified dividends before applying parameters/gov/irs/income/bracket.yaml." + }, + { + "case_id": "us__scenario_052__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-6-astra", + "old": "so its taxable income ($456,414) is about $16,164 too low.", + "new": "so its taxable income ($456,414) is about $16,164 below the frozen reference's $472,578.56, which includes the defective IRA deduction.", + "reason": "record/reference_exclusions.json and reference_explanation.csv establish that this comparison uses frozen taxable income containing the defective IRA deduction." + }, + { + "case_id": "us__scenario_052__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-6-luna", + "old": "It disallowed the $43 traditional IRA contribution, while the reference deducts $43.28 above the line, giving AGI of $504,778.56 against the model's $504,822. Its 2026 brackets, $32,200 standard deduction, $127.20 QD tax and $218.42 NIIT all match, so the whole $13.89 gap is the IRA deduction at 32%.", + "new": "Its disallowance of the $43 traditional IRA deduction agrees with the exclusion's correction. Its $104,225.30 is $0.04 above the recorded corrected value, $104,225.26. The $13.89 gap to the frozen, unscored reference includes the defective $43.28 IRA deduction and input rounding.", + "reason": "record/reference_exclusions.json and prior_corrections.json credit the IRA disallowance and distinguish input rounding from the deduction's effect." + }, + { + "case_id": "us__scenario_052__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-6.1-sol", + "old": "which understates taxable income by about $16,164 and tax by about $5,170.", + "new": "giving taxable income about $16,164 below the frozen reference and tax about $5,173 below its unscored $104,211.41; that reference includes the defective IRA deduction.", + "reason": "prompt.md gives its $99,038.74 answer, while status.json and record/reference_exclusions.json preserve the unscored $104,211.40625, making their gap $5,172.66625." + }, + { + "case_id": "us__scenario_052__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-6.1-terra", + "old": "It left the $926 traditional 401(k) deferral in taxable wages (ordinary income of $472,700 instead of $471,730.56) and computed NIIT on $8,748 instead of $5,748 net of the $3,000 capital loss.", + "new": "The model reported only its total and method, and this breakdown reproduces the total to the cent. It is consistent with omitting the $926.16 401(k) deferral and disallowing the IRA deduction: the $472,700 ordinary-income base it implies exceeds the frozen reference's $471,730.56 by $969.44, including the defective $43.28 IRA deduction. The $332.42 NIIT in it is 3.8% of $8,748, rounded to cents; the engine's NIIT base is $5,748 after the $3,000 capital loss.", + "reason": "reference_explanation.csv and record/reference_exclusions.json establish the deferral and defective IRA deduction, while variables/gov/irs/tax/federal_income/net_investment_income.py reads parameters/gov/irs/investment/income/sources.yaml including loss-limited gains. (verifier: The model stated only its total and general method, so the proposed amendment still overclaims what its reconstructed calculation establishes.) (audit: settlement (claude-opus-5-5): prompt.md: gpt-6.1-terra gave only its total and method, so the breakdown is a reconstruction; it reproduces $104,635.62 to the cent ($104,176.00 is the reference's $103,865.78 plus 32% of the $969.44 gap; 3.8% of $8,748 is $332.42), and reference_explanation.csv gives the $926.16 deferral, the $43.28 IRA deduction and the $5,748 NIIT base. Checked: settled by the main session itself from the case files, prompt.md and the engine source named in the evidence (the lane settlement was cancelled while every lane was closed); a GPT-6.1 Sol check follows)" + }, + { + "case_id": "us__scenario_052__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "grok-4.7", + "old": "Its AGI ($504,779) and NIIT ($218) are correct, but it assumed the TCJA expired and used a $16,950 standard deduction, $5,184 of personal exemptions and pre-TCJA brackets. OBBBA keeps the $32,200 standard deduction and the 2026 brackets that give $103,865.78 of ordinary tax.", + "new": "Its AGI ($504,779) matches the frozen reference, which includes the defective IRA deduction, and its NIIT ($218) matches the reference's rounded amount. It assumed the TCJA expired and used a $16,950 standard deduction, $5,184 of personal exemptions and pre-TCJA brackets. OBBBA keeps the $32,200 standard deduction and the 2026 brackets; the frozen reference's $103,865.78 ordinary tax includes the defective IRA deduction, and the recorded IRA-corrected total is $104,225.26.", + "reason": "record/reference_exclusions.json and prior_corrections.json identify the model's AGI as matching the defective frozen calculation rather than the corrected calculation." + }, + { + "case_id": "us__scenario_052__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "grok-build-0.1", + "old": "(AGI $488,571 instead of $504,778.56)", + "new": "(AGI $488,571 against the frozen reference's $504,778.56, which includes the defective IRA deduction)", + "reason": "record/reference_exclusions.json and reference_explanation.csv identify $504,778.56 as frozen AGI containing the defective IRA deduction." + }, + { + "case_id": "us__scenario_052__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "minimax-m3", + "old": "It also left out the $218.42 NIIT, landing $161 below the correct total.", + "new": "It left out the $218.42 NIIT included in the frozen reference and landed about $161 below its unscored $104,211.41; the recorded IRA-corrected total is $104,225.26, and NIIT scope remains unresolved.", + "reason": "record/reference_exclusions.json identifies the frozen value as excluded and NIIT scope as unresolved, and record/reference_outputs.csv.meta.json retains that exclusion on 2.60.0." + }, + { + "case_id": "us__scenario_052__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "muse-spark-1.3", + "old": "but left out the 3.8% NIIT on $5,748 of net investment income ($218.42), which belongs in income tax before refundable credits. It also disallowed the $43 IRA deduction.", + "new": "but left out the $218.42 NIIT included in the frozen reference; the exclusion record leaves its inclusion in the requested output unresolved. Its disallowance of the $43 IRA deduction agrees with the recorded correction to $104,225.26.", + "reason": "record/reference_exclusions.json identifies NIIT scope as unresolved and disallows the active participant's IRA deduction, and record/reference_outputs.csv.meta.json retains the exclusion on 2.60.0." + }, + { + "case_id": "us__scenario_052__federal_income_tax_before_refundable_credits", + "field": "reasoning", + "old": "PolicyEngine deducts traditional IRA contributions without the active-participant phase-out.", + "new": "The frozen reference deducted traditional IRA contributions without the active-participant phase-out. Policyengine-us 2.60.0 applies that phaseout; the output remains excluded because NIIT's inclusion in the requested output remains unresolved.", + "reason": "The 2026-10-23 recheck in record/reference_outputs.csv.meta.json records $104,225.26 on 2.60.0 and continued exclusion for NIIT scope, while variables/gov/irs/income/taxable_income/adjusted_gross_income/above_the_line_deductions/ira/traditional_ira_deduction.py applies ira_219g_deductible_limit.py using parameters/gov/irs/ald/ira/phase_out/start.yaml and width.yaml." + }, + { + "case_id": "us__scenario_052__federal_income_tax_before_refundable_credits", + "field": "case_annotation", + "old": "The liability is", + "new": "The frozen, unscored reference comprises", + "reason": "status.json and record/reference_exclusions.json preserve $104,211.41 as an excluded frozen value with a recorded IRA-corrected alternative of $104,225.26, as prior_corrections.json already required." + }, + { + "case_id": "us__scenario_052__federal_income_tax_before_refundable_credits", + "field": "case_annotation", + "old": "Most wrong models used TCJA-sunset parameters, subtracted the ESI premiums from wages, left out the NIIT or computed it on $8,748 instead of $5,748, or added the $2,250 Additional Medicare Tax, which belongs to payroll tax.", + "new": "Common differences from the frozen reference involve TCJA-sunset parameters, ESI premiums subtracted from wages, differing NIIT treatment and the $2,250 Additional Medicare Tax assigned to payroll tax. The exclusion record leaves NIIT's inclusion in the requested output unresolved.", + "reason": "record/reference_exclusions.json identifies NIIT scope as an unlisted-input dependency, and prior_corrections.json already corrected this case-note claim while record/reference_outputs.csv.meta.json retains the exclusion on 2.60.0." + }, + { + "case_id": "us__scenario_052__federal_income_tax_before_refundable_credits", + "field": "case_annotation", + "old": "The three closest answers ($104,225.30) differ only because they disallowed the $43 traditional IRA deduction.", + "new": "The three closest answers ($104,225.00 and two at $104,225.30) disallowed the IRA deduction and fall within $0.26 of the recorded corrected value, $104,225.26; their differences from the frozen reference also include rounding.", + "reason": "prompt.md records claude-sonnet-5.5 at $104,225.00 and claude-fable-5.1 and gpt-6-luna at $104,225.30, while record/reference_exclusions.json and prior_corrections.json establish the corrected value and input rounding." + }, + { + "case_id": "us__scenario_053__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-haiku-5.5", + "old": "The correct base is $66,969 minus the $5,000 health premium subtraction, the $16,100 standard deduction and the $4,811 zero bracket, which gives $2,176.06; the $10 building fund tax then brings it to $2,186.06.", + "new": "The correct base is $66,968.68 minus the $5,000 health premium subtraction, the $16,100 standard deduction and the $4,811 zero bracket, which gives $2,176.06; the $10 building fund tax then brings it to $2,186.06.", + "reason": "reference_explanation.csv records AGI of $66,968.68, while using $66,969 with the 5.3% rate in parameters/gov/states/id/tax/income/main/single.yaml yields $2,176.07 before the building fund tax." + }, + { + "case_id": "us__scenario_053__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-5.4-mini", + "old": "Its $2,050 understates the correct 5.3% × $41,058 = $2,176.06, and it left out the $10 building fund tax.", + "new": "Its $2,050 understates the correct 5.3% × $41,057.68 = $2,176.06, and it left out the $10 building fund tax.", + "reason": "reference_explanation.csv gives taxable income of $45,868.68, leaving $41,057.68 above the held threshold, while $41,058 multiplied by parameters/gov/states/id/tax/income/main/single.yaml's 5.3% rate rounds to $2,176.07." + }, + { + "case_id": "us__scenario_053__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-5.4-nano", + "old": "The correct figure is 5.3% of ($66,969 − $5,000 − $16,100 − $4,811) = $2,176.06 plus the $10 building fund tax.", + "new": "The correct figure is 5.3% of ($66,968.68 − $5,000 − $16,100 − $4,811) = $2,176.06 plus the $10 building fund tax.", + "reason": "reference_explanation.csv records AGI of $66,968.68, while the displayed $66,969 calculation at parameters/gov/states/id/tax/income/main/single.yaml's 5.3% rate rounds to $2,176.07." + }, + { + "case_id": "us__scenario_053__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-6-sol", + "old": "Its 5.3% rate and zero bracket were right, but it never subtracted the $5,000 of health insurance premiums the household pays, so it taxed about $46,069 instead of $41,058.", + "new": "Its 5.3% rate was right, but it never subtracted the $5,000 of health insurance premiums the household pays, so it taxed about $46,069 instead of $41,058.", + "reason": "prior_corrections.json identifies this model's implied zero bracket as about $4,800, consistent with prompt.md, while record/fixes/latest_c_id_hold_2025.py holds gov.states.id.tax.income.main.single[1].threshold at $4,811." + }, + { + "case_id": "us__scenario_053__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "qwen3.8-max", + "old": "The correct figure is 5.3% of ($66,969 − $5,000 − $16,100 − $4,811) = $2,176.06 plus the $10 building fund tax.", + "new": "The correct figure is 5.3% of ($66,968.68 − $5,000 − $16,100 − $4,811) = $2,176.06 plus the $10 building fund tax.", + "reason": "reference_explanation.csv records AGI of $66,968.68, while the displayed $66,969 calculation at parameters/gov/states/id/tax/income/main/single.yaml's 5.3% rate rounds to $2,176.07." + }, + { + "case_id": "us__scenario_053__state_refundable_credits", + "field": "annotation", + "model": "claude-haiku-5.5", + "old": "Every full-year resident gets it, $155 for one adult under 65 in 2026.", + "new": "This adult under 65 qualifies for all 12 months and gets $155 in 2026.", + "reason": "The engine's variables/gov/states/id/tax/income/credits/grocery/eligible/id_grocery_credit_qualifying_month.py excludes months with SNAP receipt or incarceration, and reference_explanation.csv records 12 qualifying months for this filer." + }, + { + "case_id": "us__scenario_053__state_refundable_credits", + "field": "annotation", + "model": "claude-sonnet-4.6", + "old": "It is refundable for every full-year resident, and this single under-65 filer gets $155 in 2026.", + "new": "It is refundable, and this single under-65 filer gets $155 in 2026.", + "reason": "The engine's variables/gov/states/id/tax/income/credits/grocery/eligible/id_grocery_credit_qualifying_month.py excludes months with SNAP receipt or incarceration, contradicting eligibility for every full-year resident." + }, + { + "case_id": "us__scenario_053__state_refundable_credits", + "field": "annotation", + "model": "gemini-3.1-flash-lite-preview", + "old": "Every full-year resident gets it, $155 for one adult under 65.", + "new": "This adult under 65 qualifies for all 12 months and gets $155.", + "reason": "The engine's variables/gov/states/id/tax/income/credits/grocery/eligible/id_grocery_credit_qualifying_month.py excludes months with SNAP receipt or incarceration, and reference_explanation.csv records 12 qualifying months for this filer." + }, + { + "case_id": "us__scenario_053__state_refundable_credits", + "field": "annotation", + "model": "glm-5.2", + "old": "It is refundable for every full-year resident and pays $155 for this single filer under 65.", + "new": "It is refundable and pays $155 for this single filer under 65.", + "reason": "The engine's variables/gov/states/id/tax/income/credits/grocery/eligible/id_grocery_credit_qualifying_month.py excludes months with SNAP receipt or incarceration, contradicting eligibility for every full-year resident." + }, + { + "case_id": "us__scenario_053__state_refundable_credits", + "field": "annotation", + "model": "gpt-5.4-mini", + "old": "The model concluded nothing in the facts supports a refundable credit, but Idaho residency alone qualifies for the refundable grocery credit.", + "new": "The model concluded nothing in the facts supports a refundable credit, but this Idaho resident qualifies for the refundable grocery credit for all 12 months.", + "reason": "The engine's variables/gov/states/id/tax/income/credits/grocery/eligible/id_grocery_credit_qualifying_month.py excludes months with SNAP receipt or incarceration, and reference_explanation.csv records 12 qualifying months for this filer." + }, + { + "case_id": "us__scenario_053__state_refundable_credits", + "field": "annotation", + "model": "gpt-5.4-nano", + "old": "That credit needs only residency and pays $155 per under-65 person in 2026.", + "new": "This resident under 65 qualifies for all 12 months and gets $155 in 2026.", + "reason": "The engine's variables/gov/states/id/tax/income/credits/grocery/eligible/id_grocery_credit_qualifying_month.py excludes months with SNAP receipt or incarceration, and reference_explanation.csv records 12 qualifying months for this filer." + }, + { + "case_id": "us__scenario_053__state_refundable_credits", + "field": "annotation", + "model": "grok-4.3", + "old": "Every full-year resident gets it, $155 for this adult under 65.", + "new": "This adult under 65 qualifies for all 12 months and gets $155.", + "reason": "The engine's variables/gov/states/id/tax/income/credits/grocery/eligible/id_grocery_credit_qualifying_month.py excludes months with SNAP receipt or incarceration, and reference_explanation.csv records 12 qualifying months for this filer." + }, + { + "case_id": "us__scenario_053__state_refundable_credits", + "field": "annotation", + "model": "grok-build-0.1", + "old": "The model said no refundable state credit applies and missed Idaho's grocery credit, which gives every full-year resident under 65 $155.", + "new": "The model said no refundable state credit applies and missed Idaho's grocery credit, which gives this resident under 65 $155 for 12 qualifying months.", + "reason": "The engine's variables/gov/states/id/tax/income/credits/grocery/eligible/id_grocery_credit_qualifying_month.py excludes months with SNAP receipt or incarceration, and reference_explanation.csv records 12 qualifying months for this filer." + }, + { + "case_id": "us__scenario_053__state_refundable_credits", + "field": "annotation", + "model": "minimax-m3", + "old": "That credit needs only residency and is worth $155 for this adult under 65.", + "new": "This adult under 65 qualifies for all 12 months and gets the $155 grocery credit.", + "reason": "The engine's variables/gov/states/id/tax/income/credits/grocery/eligible/id_grocery_credit_qualifying_month.py excludes months with SNAP receipt or incarceration, and reference_explanation.csv records 12 qualifying months for this filer." + }, + { + "case_id": "us__scenario_053__state_refundable_credits", + "field": "annotation", + "model": "qwen3.8-max", + "old": "The model said no Idaho refundable credit applies and missed the grocery credit, which every full-year resident gets: $155 for this adult under 65.", + "new": "The model said no Idaho refundable credit applies and missed the grocery credit, which pays this adult under 65 $155 for 12 qualifying months.", + "reason": "The engine's variables/gov/states/id/tax/income/credits/grocery/eligible/id_grocery_credit_qualifying_month.py excludes months with SNAP receipt or incarceration, and reference_explanation.csv records 12 qualifying months for this filer." + }, + { + "case_id": "us__scenario_053__state_refundable_credits", + "field": "case_annotation", + "old": "Idaho's grocery credit is a refundable credit for every full-year resident, with no income limit or phase-out.", + "new": "Idaho's grocery credit is refundable, with no income limit or phase-out. Its amount is prorated by months without SNAP receipt or incarceration.", + "reason": "The engine's variables/gov/states/id/tax/income/credits/grocery/eligible/id_grocery_credit_qualifying_month.py excludes months with SNAP receipt or incarceration, and variables/gov/states/id/tax/income/credits/grocery/id_grocery_credit.py prorates the credit by qualifying months." + }, + { + "case_id": "us__scenario_053__state_refundable_credits", + "field": "case_annotation", + "old": "Half of the wrong models answered $0 because they treated the credit as nonrefundable, as an offset against tax that doesn't count as a refundable credit, or as income-limited. The other half knew the credit was refundable but used an old per-person amount ($100, $120, or $150) instead of $155.", + "new": "Of the wrong models, 21 answered $0, 21 used a per-person amount of $100, $120, or $150, and one provided no output.", + "reason": "prompt.md records 21 zero answers, 21 positive incorrect answers and one missing answer, while the engine's parameters/gov/states/id/tax/income/credits/grocery/base/amount.yaml records historical base rates of $100, $120 and $155." + }, + { + "case_id": "us__scenario_054__snap", + "field": "case_annotation", + "old": "so the $14,000 bank balance is not counted.", + "new": "so the $14,000 bank balance does not disqualify the household.", + "reason": "The engine's variables/gov/usda/snap/eligibility/snap_assets.py counts bank assets through parameters/gov/usda/snap/asset_test/sources.yaml, while variables/gov/usda/snap/eligibility/is_snap_eligible.py lets categorical eligibility override the ordinary asset test." + }, + { + "case_id": "us__scenario_056__snap", + "field": "annotation", + "model": "claude-fable-5", + "old": "PolicyEngine's SNAP shelter cost uses only the $995.75 in real estate taxes, so excess shelter is $395.49 and net income is $805.03. That yields a $63.18 formula benefit, raised to New Jersey's $95 minimum.", + "new": "The frozen reference uses property taxes alone as shelter costs. The occupied-home reading counts mortgage interest as a shelter cost. The $1,140 annual reference assumes 40 weekly work hours and remains excluded because hours and mortgage residence are unlisted.", + "reason": "reference_exclusions.json and record/fixes/latest_alt_snap_mortgage_residence.py:snap_mortgage_interest_shelter_cost recognize occupied-home mortgage interest, and adjudication.json excludes the frozen reference." + }, + { + "case_id": "us__scenario_056__snap", + "field": "annotation", + "model": "claude-fable-5.1", + "old": "PolicyEngine's shelter cost is the real estate taxes alone, which gives a $395.49/month excess shelter deduction and a $63.18 formula benefit. New Jersey's $95/month minimum raises that to $1,140 a year.", + "new": "The frozen reference uses property taxes alone as shelter costs. The occupied-home reading counts mortgage interest as a shelter cost. The $1,140 annual reference assumes 40 weekly work hours and remains excluded because hours and mortgage residence are unlisted.", + "reason": "reference_exclusions.json and record/fixes/latest_alt_snap_mortgage_residence.py:snap_mortgage_interest_shelter_cost recognize occupied-home mortgage interest, and adjudication.json excludes the frozen reference." + }, + { + "case_id": "us__scenario_056__snap", + "field": "annotation", + "model": "claude-haiku-4.5", + "old": "Said $17,839 of gross income exceeds the SNAP limit, but $1,486.54/month is only 1.12 times the $1,330 poverty guideline, well under the gross limit. It also treated the mortgage balance as a disqualifying asset, although the household passes the asset test. The correct path gives a $63.18 formula benefit, raised to New Jersey's $95/month minimum.", + "new": "Treated $17,839 as over the income limit and the mortgage balance as a disqualifying asset. Both income tests and the asset test pass in the frozen derivation. The frozen $1,140 annual reference assumes 40 weekly work hours and property taxes alone as shelter costs. The output remains excluded because work hours and occupied-home mortgage status are unlisted.", + "reason": "adjudication.json and reference_exclusions.json exclude the frozen reference for unlisted work hours and occupied-home mortgage status." + }, + { + "case_id": "us__scenario_056__snap", + "field": "annotation", + "model": "claude-haiku-5.5", + "old": "The standard, earned-income and property-tax shelter deductions bring net income to $805.03, giving a $63.18 formula benefit that New Jersey's $95 minimum raises to $1,140 a year.", + "new": "The frozen $1,140 annual reference assumes 40 weekly work hours and property taxes alone as shelter costs. The output remains excluded because work hours and occupied-home mortgage status are unlisted.", + "reason": "adjudication.json and reference_exclusions.json exclude the frozen reference for unlisted work hours and occupied-home mortgage status." + }, + { + "case_id": "us__scenario_056__snap", + "field": "annotation", + "model": "claude-opus-4.7", + "old": "Left out the excess shelter deduction from the $995.75/month in real estate taxes ($395.49) and used a net income limit of about $1,255, which is too low; net income of $805.03 passes the test. It also set the negative formula to $0 instead of applying New Jersey's $95/month minimum for eligible households.", + "new": "Used a net income limit of about $1,255 and omitted the shelter deduction used in the frozen calculation. The frozen $1,140 annual reference assumes 40 weekly work hours and property taxes alone as shelter costs. The output remains excluded because work hours and occupied-home mortgage status are unlisted.", + "reason": "adjudication.json and reference_exclusions.json exclude the frozen reference for unlisted work hours and occupied-home mortgage status." + }, + { + "case_id": "us__scenario_056__snap", + "field": "annotation", + "model": "claude-opus-4.8", + "old": "Recognised that the shelter deduction makes the household eligible, then returned $0 based on assets 'implied' by home ownership and financial assistance. The home is not a countable resource, and the household passes the asset test. Its $63.18 formula benefit is raised to New Jersey's $95/month minimum.", + "new": "Acknowledged that shelter deductions could permit eligibility, then returned $0 based on assets 'implied' by home ownership and financial assistance. The home is not a countable resource, and the household passes the asset test. The frozen $1,140 annual reference assumes 40 weekly work hours and property taxes alone as shelter costs. The output remains excluded because work hours and occupied-home mortgage status are unlisted.", + "reason": "adjudication.json and reference_exclusions.json exclude the frozen reference, while variables/gov/usda/snap/eligibility/snap_assets.py reads parameters/gov/usda/snap/asset_test/sources.yaml, which excludes the home." + }, + { + "case_id": "us__scenario_056__snap", + "field": "annotation", + "model": "claude-opus-5", + "old": "Said $17,839 of income exceeds the gross and net limits, but gross income is 1.12 times the poverty guideline and net income ($805.03) is 0.61 times it, so both tests pass. The formula benefit of $63.18 is raised to New Jersey's $95/month minimum.", + "new": "Said $17,839 of income exceeds the gross and net limits. Both income tests pass in the frozen derivation. The frozen $1,140 annual reference assumes 40 weekly work hours and property taxes alone as shelter costs. The output remains excluded because work hours and occupied-home mortgage status are unlisted.", + "reason": "adjudication.json and reference_exclusions.json exclude the frozen reference for unlisted work hours and occupied-home mortgage status." + }, + { + "case_id": "us__scenario_056__snap", + "field": "annotation", + "model": "claude-opus-5.5", + "old": "PolicyEngine counts the financial assistance as unearned income, so gross income is $1,486.54 and net income is $805.03. The result is a $63.18 formula benefit, raised to the $95 New Jersey minimum.", + "new": "The frozen derivation counts the financial assistance as unearned income. The frozen $1,140 annual reference assumes 40 weekly work hours and property taxes alone as shelter costs. The output remains excluded because work hours and occupied-home mortgage status are unlisted.", + "reason": "adjudication.json and reference_exclusions.json exclude the frozen reference for unlisted work hours and occupied-home mortgage status." + }, + { + "case_id": "us__scenario_056__snap", + "field": "annotation", + "model": "claude-sonnet-4.6", + "old": "Correctly found the household eligible, but skipped the $395.49 excess shelter deduction from real estate taxes and turned the negative formula into $0. An eligible one-person household gets the minimum benefit, and New Jersey's state minimum of $95/month sets the benefit at $1,140 a year.", + "new": "Found that both income tests pass, then returned $0 after omitting the shelter deduction and state minimum used in the frozen calculation. The frozen $1,140 annual reference assumes 40 weekly work hours and property taxes alone as shelter costs. The output remains excluded because work hours and occupied-home mortgage status are unlisted.", + "reason": "adjudication.json and reference_exclusions.json exclude the frozen reference for unlisted work hours and occupied-home mortgage status." + }, + { + "case_id": "us__scenario_056__snap", + "field": "annotation", + "model": "claude-sonnet-5", + "old": "Said countable income exceeds 130% of the poverty level, but gross income of $1,486.54/month is 112% of the $1,330 guideline. It also treated financial assistance as an asset problem. The household is eligible, with a $63.18 formula benefit raised to New Jersey's $95/month minimum.", + "new": "Said countable income exceeds 130% of the poverty level and treated financial assistance as an asset problem. Both income tests pass in the frozen derivation. The frozen $1,140 annual reference assumes 40 weekly work hours and property taxes alone as shelter costs. The output remains excluded because work hours and occupied-home mortgage status are unlisted.", + "reason": "adjudication.json and reference_exclusions.json exclude the frozen reference for unlisted work hours and occupied-home mortgage status." + }, + { + "case_id": "us__scenario_056__snap", + "field": "annotation", + "model": "claude-sonnet-5.5", + "old": "PolicyEngine counts it as unearned income, so net income is $805.03 and the formula benefit is $63.18, raised to New Jersey's $95/month minimum.", + "new": "The frozen derivation counts the financial assistance as unearned income. The frozen $1,140 annual reference assumes 40 weekly work hours and property taxes alone as shelter costs. The output remains excluded because work hours and occupied-home mortgage status are unlisted.", + "reason": "adjudication.json and reference_exclusions.json exclude the frozen reference for unlisted work hours and occupied-home mortgage status." + }, + { + "case_id": "us__scenario_056__snap", + "field": "annotation", + "model": "deepseek-v4-flash-0731", + "old": "$395.49 excess shelter deduction from real estate taxes. It then set the benefit to $0 instead of applying New Jersey's $95/month minimum for eligible households to the $63.18 formula result.", + "new": "shelter deduction used in the frozen calculation. The frozen $1,140 annual reference assumes 40 weekly work hours and property taxes alone as shelter costs. The output remains excluded because work hours and occupied-home mortgage status are unlisted.", + "reason": "adjudication.json and reference_exclusions.json exclude the frozen reference for unlisted work hours and occupied-home mortgage status." + }, + { + "case_id": "us__scenario_056__snap", + "field": "annotation", + "model": "deepseek-v4-pro", + "old": ", but PolicyEngine treats this household as passing the SNAP work requirement test. The household is eligible, with a $63.18 formula benefit raised to New Jersey's $95/month minimum.", + "new": ". The frozen $1,140 reference assumes 40 weekly work hours. The developer decision recognizes the zero-hours reading and excludes this output because work hours and occupied-home mortgage status are unlisted.", + "reason": "adjudication.json and reference_exclusions.json exclude the frozen reference for unlisted work hours and occupied-home mortgage status." + }, + { + "case_id": "us__scenario_056__snap", + "field": "annotation", + "model": "deepseek-v4-pro-0813", + "old": "PolicyEngine counts only the $995.75 in real estate taxes, so excess shelter is $395.49, net income is $805.03, and the $63.18 formula benefit is raised to New Jersey's $95 minimum.", + "new": "The frozen reference uses property taxes alone as shelter costs. The occupied-home reading counts mortgage interest as a shelter cost. The $1,140 annual reference assumes 40 weekly work hours and remains excluded because hours and mortgage residence are unlisted.", + "reason": "reference_exclusions.json and record/fixes/latest_alt_snap_mortgage_residence.py:snap_mortgage_interest_shelter_cost recognize occupied-home mortgage interest, and adjudication.json excludes the frozen reference." + }, + { + "case_id": "us__scenario_056__snap", + "field": "annotation", + "model": "deepseek-v4.1-flash", + "old": "Concluded that 30% of net income exceeds the maximum allotment, which means it skipped the $395.49 excess shelter deduction from real estate taxes. It also missed that eligible one-person households get New Jersey's $95/month minimum, which applies here to the $63.18 formula benefit.", + "new": "Attributed $0 to 30% of net income exceeding the maximum allotment without showing deductions. The frozen $1,140 annual reference assumes 40 weekly work hours and property taxes alone as shelter costs. The output remains excluded because work hours and occupied-home mortgage status are unlisted.", + "reason": "prior_corrections.json already removed the unsupported skipped-deduction claim, and adjudication.json and reference_exclusions.json exclude the frozen reference." + }, + { + "case_id": "us__scenario_056__snap", + "field": "annotation", + "model": "gemini-3-flash-preview", + "old": "PolicyEngine counts only the $995.75 in real estate taxes and no utility allowance, so excess shelter is $395.49 and the $63.18 formula benefit is raised to New Jersey's $95 minimum.", + "new": "The frozen reference uses property taxes alone as shelter costs. The occupied-home reading counts mortgage interest as a shelter cost. The $1,140 annual reference assumes 40 weekly work hours and remains excluded because hours and mortgage residence are unlisted.", + "reason": "reference_exclusions.json and record/fixes/latest_alt_snap_mortgage_residence.py:snap_mortgage_interest_shelter_cost recognize occupied-home mortgage interest, and adjudication.json excludes the frozen reference." + }, + { + "case_id": "us__scenario_056__snap", + "field": "annotation", + "model": "gemini-3.1-flash-lite-preview", + "old": "Said gross income exceeds the SNAP threshold, but $1,486.54/month is only 1.12 times the poverty guideline and passes the gross test. The eligible household's $63.18 formula benefit is raised to New Jersey's $95/month minimum.", + "new": "Said gross income exceeds the SNAP threshold. The gross income test passes in the frozen derivation. The frozen $1,140 annual reference assumes 40 weekly work hours and property taxes alone as shelter costs. The output remains excluded because work hours and occupied-home mortgage status are unlisted.", + "reason": "adjudication.json and reference_exclusions.json exclude the frozen reference for unlisted work hours and occupied-home mortgage status." + }, + { + "case_id": "us__scenario_056__snap", + "field": "annotation", + "model": "gemini-3.1-pro-preview", + "old": "PolicyEngine's shelter cost is the $995.75 in real estate taxes alone, so excess shelter is $395.49, net income is $805.03, and the result is New Jersey's $95 minimum.", + "new": "The frozen reference uses property taxes alone as shelter costs. The occupied-home reading counts mortgage interest as a shelter cost. The $1,140 annual reference assumes 40 weekly work hours and remains excluded because hours and mortgage residence are unlisted.", + "reason": "reference_exclusions.json and record/fixes/latest_alt_snap_mortgage_residence.py:snap_mortgage_interest_shelter_cost recognize occupied-home mortgage interest, and adjudication.json excludes the frozen reference." + }, + { + "case_id": "us__scenario_056__snap", + "field": "annotation", + "model": "gemini-3.5-flash", + "old": "Counted only self-employment and alimony income and left out the $12,000 of financial assistance, which produced the $292 maximum allotment. With the financial assistance counted, net income is $805.03 and the formula benefit is $63.18, raised to New Jersey's $95/month minimum.", + "new": "Listed self-employment and alimony as countable income and estimated a $292 monthly maximum without explaining its treatment of financial assistance. The frozen $1,140 annual reference assumes 40 weekly work hours and property taxes alone as shelter costs. The output remains excluded because work hours and occupied-home mortgage status are unlisted.", + "reason": "prior_corrections.json already corrected this inference about omitted assistance, and adjudication.json and reference_exclusions.json exclude the frozen reference." + }, + { + "case_id": "us__scenario_056__snap", + "field": "annotation", + "model": "gemini-3.5-flash-lite", + "old": "The household passes both income tests, its deductions bring net income to $805.03, and the $63.18 formula benefit is raised to New Jersey's $95/month minimum, or $1,140 a year.", + "new": "The frozen $1,140 annual reference assumes 40 weekly work hours and property taxes alone as shelter costs. The output remains excluded because work hours and occupied-home mortgage status are unlisted.", + "reason": "adjudication.json and reference_exclusions.json exclude the frozen reference for unlisted work hours and occupied-home mortgage status." + }, + { + "case_id": "us__scenario_056__snap", + "field": "annotation", + "model": "gemini-3.6-flash", + "old": "PolicyEngine's shelter cost is the $995.75 in real estate taxes alone, so excess shelter is $395.49 and the $63.18 formula benefit is raised to New Jersey's $95 minimum.", + "new": "The frozen reference uses property taxes alone as shelter costs. The occupied-home reading counts mortgage interest as a shelter cost. The $1,140 annual reference assumes 40 weekly work hours and remains excluded because hours and mortgage residence are unlisted.", + "reason": "reference_exclusions.json and record/fixes/latest_alt_snap_mortgage_residence.py:snap_mortgage_interest_shelter_cost recognize occupied-home mortgage interest, and adjudication.json excludes the frozen reference." + }, + { + "case_id": "us__scenario_056__snap", + "field": "annotation", + "model": "gemini-3.7-flash", + "old": "Gave the full $292 one-person maximum, which implies zero net income, either by leaving out the $12,000 of financial assistance or by over-counting deductions. PolicyEngine's net income is $805.03, so the formula benefit is $63.18, raised to New Jersey's $95/month minimum.", + "new": "Returned $3,504 annually, equal to $292 per month, without a detailed income or shelter calculation. The held FY2026 one-person maximum is $298 per month. The frozen $1,140 reference remains excluded because work hours and occupied-home mortgage status are unlisted.", + "reason": "prior_corrections.json rejects the zero-net-income inference, variables/gov/usda/snap/snap_max_allotment.py reads parameters/gov/usda/snap/max_allotment.yaml held by record/fixes/latest_c_snap_hold_fy2026.py, and adjudication.json excludes the reference." + }, + { + "case_id": "us__scenario_056__snap", + "field": "annotation", + "model": "gemini-3.8-flash", + "old": ", but PolicyEngine treats it as passing the SNAP work requirement test. The household is eligible, with a $63.18 formula benefit raised to New Jersey's $95/month minimum.", + "new": ". The frozen $1,140 reference assumes 40 weekly work hours. The developer decision recognizes the zero-hours reading and excludes this output because work hours and occupied-home mortgage status are unlisted.", + "reason": "adjudication.json and reference_exclusions.json exclude the frozen reference for unlisted work hours and occupied-home mortgage status." + }, + { + "case_id": "us__scenario_056__snap", + "field": "annotation", + "model": "gemini-4-argon", + "old": "Correct gross income is $1,486.54, net income is $805.03 after a $395.49 shelter deduction, and the result is New Jersey's $95 minimum.", + "new": "The frozen $1,140 annual reference assumes 40 weekly work hours and property taxes alone as shelter costs. The output remains excluded because work hours and occupied-home mortgage status are unlisted.", + "reason": "adjudication.json and reference_exclusions.json exclude the frozen reference for unlisted work hours and occupied-home mortgage status." + }, + { + "case_id": "us__scenario_056__snap", + "field": "annotation", + "model": "glm-5.2", + "old": "PolicyEngine counts only the real estate taxes, so excess shelter is $395.49, net income is $805.03, and the $63.18 formula benefit is raised to New Jersey's $95 minimum.", + "new": "The frozen reference uses property taxes alone as shelter costs. The occupied-home reading counts mortgage interest as a shelter cost. The $1,140 annual reference assumes 40 weekly work hours and remains excluded because hours and mortgage residence are unlisted.", + "reason": "reference_exclusions.json and record/fixes/latest_alt_snap_mortgage_residence.py:snap_mortgage_interest_shelter_cost recognize occupied-home mortgage interest, and adjudication.json excludes the frozen reference." + }, + { + "case_id": "us__scenario_056__snap", + "field": "annotation", + "model": "glm-5.3", + "old": "PolicyEngine counts the assistance, giving $1,486.54 of gross income and $805.03 of net income. The $63.18 formula benefit is then raised to New Jersey's $95/month minimum.", + "new": "The frozen derivation counts the financial assistance as income. The frozen $1,140 annual reference assumes 40 weekly work hours and property taxes alone as shelter costs. The output remains excluded because work hours and occupied-home mortgage status are unlisted.", + "reason": "adjudication.json and reference_exclusions.json exclude the frozen reference for unlisted work hours and occupied-home mortgage status." + }, + { + "case_id": "us__scenario_056__snap", + "field": "annotation", + "model": "gpt-5.4-mini", + "old": "The household passes the income tests, its deductions bring net income to $805.03, and the $63.18 formula benefit is raised to New Jersey's $95/month minimum.", + "new": "The frozen $1,140 annual reference assumes 40 weekly work hours and property taxes alone as shelter costs. The output remains excluded because work hours and occupied-home mortgage status are unlisted.", + "reason": "adjudication.json and reference_exclusions.json exclude the frozen reference for unlisted work hours and occupied-home mortgage status." + }, + { + "case_id": "us__scenario_056__snap", + "field": "annotation", + "model": "gpt-5.4-nano", + "old": "Gross income is 1.12 times the poverty guideline, net income is $805.03, and the $63.18 formula benefit is raised to New Jersey's $95/month minimum.", + "new": "The frozen $1,140 annual reference assumes 40 weekly work hours and property taxes alone as shelter costs. The output remains excluded because work hours and occupied-home mortgage status are unlisted.", + "reason": "adjudication.json and reference_exclusions.json exclude the frozen reference for unlisted work hours and occupied-home mortgage status." + }, + { + "case_id": "us__scenario_056__snap", + "field": "annotation", + "model": "gpt-5.5", + "old": "Correctly found the household eligible with a formula benefit below the minimum, but applied the $23 federal minimum. New Jersey sets a state minimum SNAP benefit of $95/month, which gives $1,140 a year.", + "new": "Applied $23/month as the federal minimum; the held FY2026 federal minimum is $24/month. The frozen derivation's $63.18 formula benefit exceeds that federal minimum. The frozen $1,140 reference remains excluded because work hours and mortgage residence are unlisted.", + "reason": "prior_corrections.json, record/fixes/latest_c_snap_hold_fy2026.py and variables/gov/usda/snap/snap_min_allotment.py establish the held $24 minimum and the earlier correction, while adjudication.json excludes the reference." + }, + { + "case_id": "us__scenario_056__snap", + "field": "annotation", + "model": "gpt-5.6-luna", + "old": "Left out the $395.49 excess shelter deduction from real estate taxes and returned $0 when 30% of net income exceeded the maximum. Eligible one-person households get New Jersey's $95/month minimum, which applies to the $63.18 formula benefit.", + "new": "Attributed $0 to high net income without showing deductions. The frozen $1,140 annual reference assumes 40 weekly work hours and property taxes alone as shelter costs. The output remains excluded because work hours and occupied-home mortgage status are unlisted.", + "reason": "prior_corrections.json already removed the unsupported skipped-deduction claim, and adjudication.json and reference_exclusions.json exclude the frozen reference." + }, + { + "case_id": "us__scenario_056__snap", + "field": "annotation", + "model": "gpt-5.6-sol", + "old": "PolicyEngine's SNAP shelter cost is only the $995.75 in real estate taxes, so excess shelter is $395.49 and the $63.18 formula benefit is raised to New Jersey's $95 minimum.", + "new": "The frozen reference uses property taxes alone as shelter costs. The occupied-home reading counts mortgage interest as a shelter cost. The $1,140 annual reference assumes 40 weekly work hours and remains excluded because hours and mortgage residence are unlisted.", + "reason": "reference_exclusions.json and record/fixes/latest_alt_snap_mortgage_residence.py:snap_mortgage_interest_shelter_cost recognize occupied-home mortgage interest, and adjudication.json excludes the frozen reference." + }, + { + "case_id": "us__scenario_056__snap", + "field": "annotation", + "model": "gpt-5.6-terra", + "old": "PolicyEngine counts only the real estate taxes, so excess shelter is $395.49, net income is $805.03, and the benefit is New Jersey's $95 minimum.", + "new": "The frozen reference uses property taxes alone as shelter costs. The occupied-home reading counts mortgage interest as a shelter cost. The $1,140 annual reference assumes 40 weekly work hours and remains excluded because hours and mortgage residence are unlisted.", + "reason": "reference_exclusions.json and record/fixes/latest_alt_snap_mortgage_residence.py:snap_mortgage_interest_shelter_cost recognize occupied-home mortgage interest, and adjudication.json excludes the frozen reference." + }, + { + "case_id": "us__scenario_056__snap", + "field": "annotation", + "model": "gpt-6-astra", + "old": "PolicyEngine's excess shelter deduction is $395.49/month from real estate taxes alone, so net income is $805.03/month and the benefit is New Jersey's $95 minimum.", + "new": "The frozen reference uses property taxes alone as shelter costs. The occupied-home reading counts mortgage interest as a shelter cost. The $1,140 annual reference assumes 40 weekly work hours and remains excluded because hours and mortgage residence are unlisted.", + "reason": "reference_exclusions.json and record/fixes/latest_alt_snap_mortgage_residence.py:snap_mortgage_interest_shelter_cost recognize occupied-home mortgage interest, and adjudication.json excludes the frozen reference." + }, + { + "case_id": "us__scenario_056__snap", + "field": "annotation", + "model": "gpt-6-luna", + "old": "Returned $0 because 30% of net income exceeded the maximum, having skipped the $395.49 excess shelter deduction from real estate taxes. It also missed New Jersey's $95/month minimum, which applies to the eligible household's $63.18 formula benefit.", + "new": "Returned $0 because 30% of net income exceeded the one-person maximum, without showing deductions. The frozen $1,140 annual reference assumes 40 weekly work hours and property taxes alone as shelter costs. The output remains excluded because work hours and occupied-home mortgage status are unlisted.", + "reason": "adjudication.json and reference_exclusions.json exclude the frozen reference for unlisted work hours and occupied-home mortgage status." + }, + { + "case_id": "us__scenario_056__snap", + "field": "annotation", + "model": "gpt-6.1-sol", + "old": "PolicyEngine's shelter cost is the $995.75/month in real estate taxes alone, so excess shelter is $395.49 and the $63.18 formula benefit is raised to New Jersey's $95 minimum.", + "new": "The frozen reference uses property taxes alone as shelter costs. The occupied-home reading counts mortgage interest as a shelter cost. The $1,140 annual reference assumes 40 weekly work hours and remains excluded because hours and mortgage residence are unlisted.", + "reason": "reference_exclusions.json and record/fixes/latest_alt_snap_mortgage_residence.py:snap_mortgage_interest_shelter_cost recognize occupied-home mortgage interest, and adjudication.json excludes the frozen reference." + }, + { + "case_id": "us__scenario_056__snap", + "field": "annotation", + "model": "gpt-6.1-terra", + "old": "PolicyEngine counts only the real estate taxes, giving a $395.49 excess shelter deduction, $805.03 of net income and New Jersey's $95/month minimum.", + "new": "The frozen reference uses property taxes alone as shelter costs. The occupied-home reading counts mortgage interest as a shelter cost. The $1,140 annual reference assumes 40 weekly work hours and remains excluded because hours and mortgage residence are unlisted.", + "reason": "reference_exclusions.json and record/fixes/latest_alt_snap_mortgage_residence.py:snap_mortgage_interest_shelter_cost recognize occupied-home mortgage interest, and adjudication.json excludes the frozen reference." + }, + { + "case_id": "us__scenario_056__snap", + "field": "annotation", + "model": "grok-4.3", + "old": "Said income and assets make the household ineligible, but gross income is 1.12 times the poverty guideline, net income is 0.61 times it, and the household passes the asset test. The $63.18 formula benefit is raised to New Jersey's $95/month minimum.", + "new": "Said income and assets make the household ineligible. The income and asset tests pass in the frozen derivation. The frozen $1,140 annual reference assumes 40 weekly work hours and property taxes alone as shelter costs. The output remains excluded because work hours and occupied-home mortgage status are unlisted.", + "reason": "adjudication.json and reference_exclusions.json exclude the frozen reference for unlisted work hours and occupied-home mortgage status." + }, + { + "case_id": "us__scenario_056__snap", + "field": "annotation", + "model": "grok-4.5", + "old": "Acknowledged that income is within limits but returned $0, ignoring the $395.49 excess shelter deduction from the listed real estate taxes. It also missed New Jersey's $95/month minimum benefit for eligible one-person households.", + "new": "Acknowledged that income is within limits and returned $0, citing incomplete shelter and utility details. The frozen $1,140 annual reference assumes 40 weekly work hours and property taxes alone as shelter costs. The output remains excluded because work hours and occupied-home mortgage status are unlisted.", + "reason": "adjudication.json and reference_exclusions.json exclude the frozen reference for unlisted work hours and occupied-home mortgage status." + }, + { + "case_id": "us__scenario_056__snap", + "field": "annotation", + "model": "grok-4.6", + "old": "Treated the shelter deduction as zero because no rent or utilities were listed, ignoring the $995.75/month in real estate taxes, which produce a $395.49 excess shelter deduction. It also set a sub-maximum result to $0 instead of applying New Jersey's $95/month minimum.", + "new": "Returned $0 on the ground that net income was too high with no listed rent or utilities. The frozen calculation uses the listed real estate taxes as shelter costs. The frozen $1,140 annual reference assumes 40 weekly work hours and property taxes alone as shelter costs. The output remains excluded because work hours and occupied-home mortgage status are unlisted.", + "reason": "adjudication.json and reference_exclusions.json exclude the frozen reference for unlisted work hours and occupied-home mortgage status." + }, + { + "case_id": "us__scenario_056__snap", + "field": "annotation", + "model": "grok-4.7", + "old": "With $1,486.54 of gross income and a $395.49 shelter deduction, net income is $805.03 and the benefit is New Jersey's $95 minimum.", + "new": "The frozen $1,140 annual reference assumes 40 weekly work hours and property taxes alone as shelter costs. The output remains excluded because work hours and occupied-home mortgage status are unlisted.", + "reason": "adjudication.json and reference_exclusions.json exclude the frozen reference for unlisted work hours and occupied-home mortgage status." + }, + { + "case_id": "us__scenario_056__snap", + "field": "annotation", + "model": "grok-build-0.1", + "old": "Used an annual standard deduction of about $3,492 (the correct figure is about $213.68/month) and skipped the $395.49 excess shelter deduction from real estate taxes. It then returned $0 instead of New Jersey's $95/month minimum for the eligible household.", + "new": "Used an annual standard deduction of about $3,492 and omitted the shelter deduction used in the frozen calculation. The held FY2026 standard deduction is $209/month. The frozen $1,140 annual reference assumes 40 weekly work hours and property taxes alone as shelter costs. The output remains excluded because work hours and occupied-home mortgage status are unlisted.", + "reason": "variables/gov/usda/snap/income/deductions/snap_standard_deduction.py reads parameters/gov/usda/snap/income/deductions/standard.yaml held by record/fixes/latest_c_snap_hold_fy2026.py, and adjudication.json excludes the reference." + }, + { + "case_id": "us__scenario_056__snap", + "field": "annotation", + "model": "inkling", + "old": "PolicyEngine's shelter cost is only the $995.75 in real estate taxes, so excess shelter is $395.49, net income is $805.03, and the benefit is New Jersey's $95 minimum.", + "new": "The frozen reference uses property taxes alone as shelter costs. The occupied-home reading counts mortgage interest as a shelter cost. The $1,140 annual reference assumes 40 weekly work hours and remains excluded because hours and mortgage residence are unlisted.", + "reason": "reference_exclusions.json and record/fixes/latest_alt_snap_mortgage_residence.py:snap_mortgage_interest_shelter_cost recognize occupied-home mortgage interest, and adjudication.json excludes the frozen reference." + }, + { + "case_id": "us__scenario_056__snap", + "field": "annotation", + "model": "kimi-k3", + "old": "PolicyEngine counts only the $995.75 in real estate taxes, so excess shelter is $395.49, net income is $805.03, and the $63.18 formula benefit is raised to New Jersey's $95 minimum.", + "new": "The frozen reference uses property taxes alone as shelter costs. The occupied-home reading counts mortgage interest as a shelter cost. The $1,140 annual reference assumes 40 weekly work hours and remains excluded because hours and mortgage residence are unlisted.", + "reason": "reference_exclusions.json and record/fixes/latest_alt_snap_mortgage_residence.py:snap_mortgage_interest_shelter_cost recognize occupied-home mortgage interest, and adjudication.json excludes the frozen reference." + }, + { + "case_id": "us__scenario_056__snap", + "field": "annotation", + "model": "minimax-m3", + "old": "Said income exceeds the one-person limits, but gross income is 1.12 times the $1,330 poverty guideline and net income ($805.03) is 0.61 times it. The household is eligible and receives New Jersey's $95/month minimum.", + "new": "Said income exceeds the one-person limits. Both income tests pass in the frozen derivation. The frozen $1,140 annual reference assumes 40 weekly work hours and property taxes alone as shelter costs. The output remains excluded because work hours and occupied-home mortgage status are unlisted.", + "reason": "adjudication.json and reference_exclusions.json exclude the frozen reference for unlisted work hours and occupied-home mortgage status." + }, + { + "case_id": "us__scenario_056__snap", + "field": "annotation", + "model": "muse-spark-1.3", + "old": "Correctly found the household eligible with a formula result below the minimum, but applied the $23 federal minimum instead of New Jersey's $95/month state minimum. It also skipped the property-tax shelter deduction, which does not change the minimum-benefit outcome.", + "new": "Applied $23/month after computing a negative formula result; the held FY2026 federal minimum is $24/month. The frozen $1,140 annual reference assumes 40 weekly work hours and property taxes alone as shelter costs. The output remains excluded because work hours and occupied-home mortgage status are unlisted.", + "reason": "record/fixes/latest_c_snap_hold_fy2026.py and variables/gov/usda/snap/snap_min_allotment.py establish the held $24 federal minimum, and adjudication.json and reference_exclusions.json exclude the frozen reference." + }, + { + "case_id": "us__scenario_056__snap", + "field": "annotation", + "model": "muse-wonder", + "old": "$395.49 excess shelter deduction from real estate taxes. It then returned $0 instead of New Jersey's $95/month minimum for the eligible one-person household.", + "new": "shelter deduction used in the frozen calculation. The frozen $1,140 annual reference assumes 40 weekly work hours and property taxes alone as shelter costs. The output remains excluded because work hours and occupied-home mortgage status are unlisted.", + "reason": "adjudication.json and reference_exclusions.json exclude the frozen reference for unlisted work hours and occupied-home mortgage status." + }, + { + "case_id": "us__scenario_056__snap", + "field": "annotation", + "model": "ox-alpha", + "old": "PolicyEngine's shelter cost is the real estate taxes alone, so excess shelter is $395.49, net income is $805.03, and the benefit is New Jersey's $95 minimum.", + "new": "The frozen reference uses property taxes alone as shelter costs. The occupied-home reading counts mortgage interest as a shelter cost. The $1,140 annual reference assumes 40 weekly work hours and remains excluded because hours and mortgage residence are unlisted.", + "reason": "reference_exclusions.json and record/fixes/latest_alt_snap_mortgage_residence.py:snap_mortgage_interest_shelter_cost recognize occupied-home mortgage interest, and adjudication.json excludes the frozen reference." + }, + { + "case_id": "us__scenario_056__snap", + "field": "annotation", + "model": "qwen-3.7-max", + "old": "Gross income passes at 1.12 times the poverty guideline, and the property-tax shelter deduction brings net income to $805.03, giving New Jersey's $95/month minimum.", + "new": "The frozen $1,140 annual reference assumes 40 weekly work hours and property taxes alone as shelter costs. The output remains excluded because work hours and occupied-home mortgage status are unlisted.", + "reason": "adjudication.json and reference_exclusions.json exclude the frozen reference for unlisted work hours and occupied-home mortgage status." + }, + { + "case_id": "us__scenario_056__snap", + "field": "annotation", + "model": "qwen3.8-max", + "old": "Said gross income exceeds 130% of the poverty level and net income exceeds 100%, but gross income is 112% and net income is 61% of the guideline. The household is eligible and receives New Jersey's $95/month minimum ($1,140 a year).", + "new": "Said gross income exceeds 130% of the poverty level and net income exceeds 100%. Both income tests pass in the frozen derivation. The frozen $1,140 annual reference assumes 40 weekly work hours and property taxes alone as shelter costs. The output remains excluded because work hours and occupied-home mortgage status are unlisted.", + "reason": "adjudication.json and reference_exclusions.json exclude the frozen reference for unlisted work hours and occupied-home mortgage status." + }, + { + "case_id": "us__scenario_056__snap", + "field": "case_annotation", + "old": "PolicyEngine counts all $1,486.54/month as SNAP gross income, including the $12,000 of financial assistance. It applies the $213.68 standard deduction and the $72.33 earned-income deduction. Its excess shelter deduction is $395.49 because only the $995.75/month in real estate taxes enters SNAP shelter cost, with no utility allowance. That leaves $805.03 of net income, and 30% of it ($241.50) against the $304.68 maximum allotment gives $63.18, which New Jersey's $95 state minimum benefit raises to $1,140 a year. Models that added mortgage interest hit the shelter cap and landed near $1,900. Models that skipped the shelter deduction or the minimum benefit returned $0 or the $23 federal minimum. Models that left out the financial assistance returned near-maximum amounts.", + "new": "The $1,140 annual reference is frozen and excluded because work hours and occupied-home mortgage status are unlisted. Its historical derivation assumed 40 weekly work hours and property taxes alone as shelter costs, producing a $63.18 formula benefit raised to New Jersey's $95 monthly minimum. The occupied-home reading counts mortgage interest as a shelter cost. The sidecar's 2.60.0 recheck records $95 annually and preserves the exclusion; its earlier recheck reproduces $1,908 annually with 40 weekly hours and occupied-home mortgage interest.", + "reason": "adjudication.json, reference_exclusions.json, prior_corrections.json and reference_outputs.csv.meta.json's engine-upgrade rechecks preserve the excluded frozen value and distinguish it from computations under the alternative readings." + }, + { + "case_id": "us__scenario_056__state_refundable_credits", + "field": "annotation", + "model": "claude-fable-5.1", + "old": "Correctly applied NJ's age-18 childless EITC rule and the $308.55 phase-in on $4,033.39 of net SE earnings, then multiplied by the 40% match to get $123.42. The engine instead caps the phased-in amount at 40% of the $664 federal childless maximum, which gives $265.60.", + "new": "Recognized NJ's age-18 childless EITC rule and calculated a $308.55 federal-equivalent phase-in on $4,033.39 of net SE earnings, then took 40% to get $123.42. For this age-only eligibility pathway, the engine pays 40% of the $664 federal childless maximum, or $265.60.", + "reason": "adjudication.json affirms the flat $265.60 amount, and variables/gov/states/nj/tax/income/credits/eitc/nj_eitc.py selects the federal childless maximum from parameters/gov/irs/credits/eitc/max.yaml and applies the 40% match in parameters/gov/states/nj/tax/income/credits/eitc/match.yaml." + }, + { + "case_id": "us__scenario_056__state_refundable_credits", + "field": "annotation", + "model": "claude-opus-5.5", + "old": "Correctly applied NJ's age-18 childless rule, computed net earnings of $4,033.39 and a 7.65% phase-in of $308.55, and took 40% to get $123.42. The engine caps the phased-in amount at 0.40 × the $664 federal maximum, which gives $265.60.", + "new": "Recognized NJ's age-18 childless rule, computed net earnings of $4,033.39 and a 7.65% federal-equivalent phase-in of $308.55, and took 40% to get $123.42. For this age-only eligibility pathway, the engine pays 40% of the $664 federal childless maximum, or $265.60.", + "reason": "adjudication.json affirms the flat $265.60 amount, and variables/gov/states/nj/tax/income/credits/eitc/nj_eitc.py selects the federal childless maximum from parameters/gov/irs/credits/eitc/max.yaml and applies the 40% match in parameters/gov/states/nj/tax/income/credits/eitc/match.yaml." + }, + { + "case_id": "us__scenario_056__state_refundable_credits", + "field": "annotation", + "model": "claude-sonnet-5.5", + "old": "That credit is refundable only for filers who are 65+, blind, or disabled", + "new": "For filers below the NJ filing threshold, this refundable credit requires being 65+, blind, or disabled", + "reason": "variables/gov/states/nj/tax/income/credits/property_tax_credit/nj_property_tax_credit_eligible.py also allows property-tax-deduction eligibility, and variables/gov/states/nj/tax/income/property_tax/nj_property_tax_deduction_eligible.py applies parameters/gov/states/nj/tax/income/filing_threshold.yaml, so the age, blindness or disability restriction applies to this household's below-threshold pathway." + }, + { + "case_id": "us__scenario_056__state_refundable_credits", + "field": "annotation", + "model": "deepseek-v4-pro-0813", + "old": "The engine phases in $308.55 on net earnings and outputs $265.60.", + "new": "For this age-only eligibility pathway, the engine pays 40% of the $664 federal childless maximum, or $265.60.", + "reason": "adjudication.json affirms the flat $265.60 amount, and variables/gov/states/nj/tax/income/credits/eitc/nj_eitc.py selects the federal childless maximum from parameters/gov/irs/credits/eitc/max.yaml and applies the 40% match in parameters/gov/states/nj/tax/income/credits/eitc/match.yaml." + }, + { + "case_id": "us__scenario_056__state_refundable_credits", + "field": "annotation", + "model": "gemini-3.1-flash-lite-preview", + "old": "That credit covers childless filers aged 18+ and phases in on the head's $4,033.39 of net SE earnings.", + "new": "That credit covers childless filers aged 18+ and pays this head 40% of the $664 federal childless maximum, or $265.60.", + "reason": "adjudication.json affirms the flat $265.60 amount, and variables/gov/states/nj/tax/income/credits/eitc/nj_eitc.py selects the federal childless maximum from parameters/gov/irs/credits/eitc/max.yaml and applies the 40% match in parameters/gov/states/nj/tax/income/credits/eitc/match.yaml." + }, + { + "case_id": "us__scenario_056__state_refundable_credits", + "field": "annotation", + "model": "gemini-3.1-pro-preview", + "old": "Correctly applied NJ's age-18 childless rule and a federal-equivalent credit of about $309 on $4,033 of net earnings, then multiplied by 40% to get $123. The engine caps the phased-in amount at 40% of the $664 federal maximum, which gives $265.60.", + "new": "Recognized NJ's age-18 childless rule and estimated a phased-in federal-equivalent credit of about $309 on $4,033 of net earnings, then took 40% to get $123. For this age-only eligibility pathway, the engine pays 40% of the $664 federal childless maximum, or $265.60.", + "reason": "adjudication.json affirms the flat $265.60 amount, and variables/gov/states/nj/tax/income/credits/eitc/nj_eitc.py selects the federal childless maximum from parameters/gov/irs/credits/eitc/max.yaml and applies the 40% match in parameters/gov/states/nj/tax/income/credits/eitc/match.yaml." + }, + { + "case_id": "us__scenario_056__state_refundable_credits", + "field": "annotation", + "model": "gemini-3.5-flash", + "old": "Correctly applied NJ's age 18–24 childless extension and took 40% of a federal-equivalent credit of about $307 to get $123. The engine caps the phased-in amount at 40% of the $664 federal maximum, which gives $265.60.", + "new": "Recognized NJ's age 18–24 childless extension and took 40% of a phased-in federal-equivalent credit of about $307 to get $123. For this age-only eligibility pathway, the engine pays 40% of the $664 federal childless maximum, or $265.60.", + "reason": "adjudication.json affirms the flat $265.60 amount, and variables/gov/states/nj/tax/income/credits/eitc/nj_eitc.py selects the federal childless maximum from parameters/gov/irs/credits/eitc/max.yaml and applies the 40% match in parameters/gov/states/nj/tax/income/credits/eitc/match.yaml." + }, + { + "case_id": "us__scenario_056__state_refundable_credits", + "field": "annotation", + "model": "gpt-5.4-mini", + "old": "That credit phases in at 7.65% of the head's $4,033.39 of net SE earnings.", + "new": "For this age-only eligibility pathway, the engine pays 40% of the $664 federal childless maximum, or $265.60.", + "reason": "adjudication.json affirms the flat $265.60 amount, and variables/gov/states/nj/tax/income/credits/eitc/nj_eitc.py selects the federal childless maximum from parameters/gov/irs/credits/eitc/max.yaml and applies the 40% match in parameters/gov/states/nj/tax/income/credits/eitc/match.yaml." + }, + { + "case_id": "us__scenario_056__state_refundable_credits", + "field": "annotation", + "model": "gpt-5.6-sol", + "old": "That credit is refundable only for filers who are 65+, blind, or disabled", + "new": "For filers below the NJ filing threshold, this refundable credit requires being 65+, blind, or disabled", + "reason": "variables/gov/states/nj/tax/income/credits/property_tax_credit/nj_property_tax_credit_eligible.py also allows property-tax-deduction eligibility, and variables/gov/states/nj/tax/income/property_tax/nj_property_tax_deduction_eligible.py applies parameters/gov/states/nj/tax/income/filing_threshold.yaml, so the age, blindness or disability restriction applies to this household's below-threshold pathway." + }, + { + "case_id": "us__scenario_056__state_refundable_credits", + "field": "annotation", + "model": "gpt-5.6-terra", + "old": "The engine phases in $308.55 on net earnings and outputs $265.60.", + "new": "For this age-only eligibility pathway, the engine pays 40% of the $664 federal childless maximum, or $265.60.", + "reason": "adjudication.json affirms the flat $265.60 amount, and variables/gov/states/nj/tax/income/credits/eitc/nj_eitc.py selects the federal childless maximum from parameters/gov/irs/credits/eitc/max.yaml and applies the 40% match in parameters/gov/states/nj/tax/income/credits/eitc/match.yaml." + }, + { + "case_id": "us__scenario_056__state_refundable_credits", + "field": "annotation", + "model": "gpt-6-astra", + "old": "Correctly applied NJ's age-18 childless rule and the phase-in on earnings net of half SE tax ($308.55), then took 40% to get $123.42. The engine caps the phased-in amount at 40% of the $664 federal maximum, which gives $265.60.", + "new": "Recognized NJ's age-18 childless rule and calculated a federal-equivalent phase-in on earnings net of half SE tax ($308.55), then took 40% to get $123.42. For this age-only eligibility pathway, the engine pays 40% of the $664 federal childless maximum, or $265.60.", + "reason": "adjudication.json affirms the flat $265.60 amount, and variables/gov/states/nj/tax/income/credits/eitc/nj_eitc.py selects the federal childless maximum from parameters/gov/irs/credits/eitc/max.yaml and applies the 40% match in parameters/gov/states/nj/tax/income/credits/eitc/match.yaml." + }, + { + "case_id": "us__scenario_056__state_refundable_credits", + "field": "annotation", + "model": "gpt-6-sol", + "old": "Correctly applied NJ's childless extension to a 20-year-old and the $308.55 federal-equivalent phase-in, then took 40% to get $123.42. The engine caps the phased-in amount at 40% of the $664 federal maximum, which gives $265.60.", + "new": "Recognized NJ's childless extension to a 20-year-old and calculated the $308.55 federal-equivalent phase-in, then took 40% to get $123.42. For this age-only eligibility pathway, the engine pays 40% of the $664 federal childless maximum, or $265.60.", + "reason": "adjudication.json affirms the flat $265.60 amount, and variables/gov/states/nj/tax/income/credits/eitc/nj_eitc.py selects the federal childless maximum from parameters/gov/irs/credits/eitc/max.yaml and applies the 40% match in parameters/gov/states/nj/tax/income/credits/eitc/match.yaml." + }, + { + "case_id": "us__scenario_056__state_refundable_credits", + "field": "annotation", + "model": "gpt-6.1-sol", + "old": "Correctly applied NJ's age-18 childless EITC and the phase-in on net earned income, then multiplied the $308.55 phased-in credit by 40% to get $123.42. The engine caps the phased-in amount at 40% of the $664 federal maximum, which gives $265.60.", + "new": "Recognized NJ's age-18 childless EITC rule and calculated a federal-equivalent phase-in on net earned income, then took 40% of the $308.55 phased-in credit to get $123.42. For this age-only eligibility pathway, the engine pays 40% of the $664 federal childless maximum, or $265.60.", + "reason": "adjudication.json affirms the flat $265.60 amount, and variables/gov/states/nj/tax/income/credits/eitc/nj_eitc.py selects the federal childless maximum from parameters/gov/irs/credits/eitc/max.yaml and applies the 40% match in parameters/gov/states/nj/tax/income/credits/eitc/match.yaml." + }, + { + "case_id": "us__scenario_056__state_refundable_credits", + "field": "annotation", + "model": "gpt-6.1-terra", + "old": "NJ's EITC covers childless filers aged 18+ and phases in on the head's $4,033.39 of net SE earnings.", + "new": "NJ's EITC covers childless filers aged 18+ and pays this head 40% of the $664 federal childless maximum, or $265.60.", + "reason": "adjudication.json affirms the flat $265.60 amount, and variables/gov/states/nj/tax/income/credits/eitc/nj_eitc.py selects the federal childless maximum from parameters/gov/irs/credits/eitc/max.yaml and applies the 40% match in parameters/gov/states/nj/tax/income/credits/eitc/match.yaml." + }, + { + "case_id": "us__scenario_056__state_refundable_credits", + "field": "case_annotation", + "old": "Countable earnings are $4,340 of SE income minus half of SE tax ($306.61), or $4,033.39, and the 7.65% phase-in gives $308.55. The engine then outputs $265.60, which is exactly 40% of the $664 federal childless maximum for 2026.", + "new": "Countable earnings are $4,340 of SE income minus half of SE tax ($306.61), or $4,033.39. The engine uses the $308.55 federal phased-in amount to test income eligibility and pays 40% of the $664 federal childless maximum for 2026, or $265.60.", + "reason": "variables/gov/states/nj/tax/income/credits/eitc/nj_eitc.py uses eitc_phased_in in its income-eligibility test and selects the federal childless maximum for this branch, consistent with the flat amount affirmed in adjudication.json." + }, + { + "case_id": "us__scenario_057__snap", + "field": "case_annotation", + "old": "After the $173.33 earned-income deduction and the $209 standard deduction, net income is $1,090.08. That gives $546 − $327 = $219/month for January–September and $558.24 − $325.50 = $232.74/month for October–December under FY2027 parameters, totaling $2,669.22.", + "new": "Under the head-only SSI reading, monthly net income rounds to $1,090 and the benefit is $219/month throughout 2026, totaling $2,628 under the held FY2026 schedule. The published $2,669.22 remains a frozen excluded value.", + "reason": "record/reference_outputs.csv.meta.json records the $2,628 recheck and retained frozen value, record/fixes/latest_c_snap_hold_fy2026.py holds the FY2026 schedule, and engine variables/gov/usda/snap/income/snap_net_income.py and variables/gov/usda/snap/snap_expected_contribution.py implement the rounding." + }, + { + "case_id": "us__scenario_057__snap", + "field": "case_annotation", + "old": "The zero answers wrongly denied a household at 62% of the poverty line with $912 in assets and SSI-based categorical eligibility.", + "new": "The output is excluded from scoring for every model because the spouse's SSI disability criterion is unstated. The recorded alternative SSI reading yields $840 annually.", + "reason": "adjudication.json and record/reference_exclusions.json establish the exclusion and $840 alternative, while engine variables/gov/usda/snap/eligibility/meets_snap_categorical_eligibility.py requires every household member to receive SSI for that categorical pathway." + }, + { + "case_id": "us__scenario_057__snap", + "field": "annotation", + "model": "claude-fable-5", + "old": "With SSI included, net income is $1,090.08 instead of ~$485, so the benefit is $219/month, not ~$380.", + "new": "The head-only SSI reading yields $219/month. This output is excluded from scoring because the spouse's SSI disability criterion is unstated.", + "reason": "adjudication.json and status.json exclude this output for unstated meets_ssi_disability_criteria, and record/reference_outputs.csv.meta.json records $219/month under the head-only SSI reading." + }, + { + "case_id": "us__scenario_057__snap", + "field": "annotation", + "model": "claude-fable-5.1", + "old": "It also used FY2026 parameters for October–December instead of the FY2027 $558.24 maximum.", + "new": "Using FY2026 parameters for October–December follows the publication convention.", + "reason": "record/fixes/latest_c_snap_hold_fy2026.py holds gov.usda.snap.max_allotment.main and the other FY2026 schedule parameters through December, as required by c_snap_hold_fy2026 in record/reference_outputs.csv.meta.json." + }, + { + "case_id": "us__scenario_057__snap", + "field": "annotation", + "model": "claude-haiku-4.5", + "old": "In fact, net income of $1,090.08 is 62% of the $1,762.50 poverty line, the $912 in assets passes, and the household is categorically eligible through the head's SSI. It also wrongly shrank self-employment income to ~$809 instead of counting the full $866.67/month, and the benefit is $219/month.", + "new": "The engine counts the full $866.67/month of self-employment income. The head-only SSI reading yields $219/month. This output is excluded from scoring because the spouse's SSI disability criterion is unstated.", + "reason": "status.json establishes the exclusion, engine variables/gov/usda/snap/eligibility/meets_snap_categorical_eligibility.py requires all members to receive SSI for that pathway, and variables/gov/usda/snap/income/deductions/self_employment/snap_self_employment_expense_deduction.py with parameters/gov/usda/snap/income/deductions/self_employment/rate.yaml supports the full earnings amount." + }, + { + "case_id": "us__scenario_057__snap", + "field": "annotation", + "model": "claude-haiku-5.5", + "old": "The household passes the gross test (84% of FPL), the net test (62% of FPL), and the asset test ($912), and is categorically eligible through SSI, so it gets $546 − $327 = $219/month.", + "new": "The head-only SSI reading yields $219/month. This output is excluded from scoring because the spouse's SSI disability criterion is unstated.", + "reason": "status.json establishes the exclusion, record/reference_outputs.csv.meta.json records the head-only result, and engine variables/gov/usda/snap/eligibility/meets_snap_categorical_eligibility.py requires all members to receive SSI for that categorical pathway." + }, + { + "case_id": "us__scenario_057__snap", + "field": "annotation", + "model": "claude-opus-4.7", + "old": "The correct net income is $1,090.08/month, giving $219/month.", + "new": "The head-only SSI reading yields $219/month. This output is excluded from scoring because the spouse's SSI disability criterion is unstated.", + "reason": "adjudication.json and status.json exclude this output for unstated meets_ssi_disability_criteria, and record/reference_outputs.csv.meta.json records $219/month under the head-only SSI reading." + }, + { + "case_id": "us__scenario_057__snap", + "field": "annotation", + "model": "claude-opus-4.8", + "old": "Counting SSI gives net income of $1,090.08 and a benefit of $219/month.", + "new": "The head-only SSI reading yields $219/month. This output is excluded from scoring because the spouse's SSI disability criterion is unstated.", + "reason": "adjudication.json and status.json exclude this output for unstated meets_ssi_disability_criteria, and record/reference_outputs.csv.meta.json records $219/month under the head-only SSI reading." + }, + { + "case_id": "us__scenario_057__snap", + "field": "annotation", + "model": "claude-opus-5", + "old": "Net income is $1,090.08, so the benefit is $546 − $327 = $219/month.", + "new": "The head-only SSI reading yields $219/month. This output is excluded from scoring because the spouse's SSI disability criterion is unstated.", + "reason": "adjudication.json and status.json exclude this output for unstated meets_ssi_disability_criteria, and record/reference_outputs.csv.meta.json records $219/month under the head-only SSI reading." + }, + { + "case_id": "us__scenario_057__snap", + "field": "annotation", + "model": "claude-opus-5.5", + "old": "Its net income of $1,586 is $496 too high, so it got $70/month instead of $219. It also used FY2026 parameters for October–December instead of FY2027's $558.24 maximum.", + "new": "The recorded alternative SSI reading yields $70/month, or $840 annually. Using FY2026 parameters through December follows the publication convention. This output is excluded from scoring because the spouse's SSI disability criterion is unstated.", + "reason": "record/reference_exclusions.json and the rechecks in record/reference_outputs.csv.meta.json recognize the $840 alternative, while record/fixes/latest_c_snap_hold_fy2026.py holds gov.usda.snap.max_allotment.main and the other FY2026 schedule parameters through December." + }, + { + "case_id": "us__scenario_057__snap", + "field": "annotation", + "model": "claude-sonnet-4.6", + "old": "The correct net income is $1,090.08/month, giving $219/month.", + "new": "The head-only SSI reading yields $219/month. This output is excluded from scoring because the spouse's SSI disability criterion is unstated.", + "reason": "adjudication.json and status.json exclude this output for unstated meets_ssi_disability_criteria, and record/reference_outputs.csv.meta.json records $219/month under the head-only SSI reading." + }, + { + "case_id": "us__scenario_057__snap", + "field": "annotation", + "model": "claude-sonnet-5", + "old": "The correct path is $1,472.42 gross minus $173.33 and $209 = $1,090.08 net, giving $219/month.", + "new": "The head-only SSI reading yields $219/month. This output is excluded from scoring because the spouse's SSI disability criterion is unstated.", + "reason": "adjudication.json and status.json exclude this output for unstated meets_ssi_disability_criteria, and record/reference_outputs.csv.meta.json records $219/month under the head-only SSI reading." + }, + { + "case_id": "us__scenario_057__snap", + "field": "annotation", + "model": "claude-sonnet-5.5", + "old": "It also ignored the higher FY2027 maximum for October–December.", + "new": "Using FY2026 parameters for October–December follows the publication convention.", + "reason": "record/fixes/latest_c_snap_hold_fy2026.py holds gov.usda.snap.max_allotment.main and the other FY2026 schedule parameters through December, as required by c_snap_hold_fy2026 in record/reference_outputs.csv.meta.json." + }, + { + "case_id": "us__scenario_057__snap", + "field": "annotation", + "model": "deepseek-v4-flash-0731", + "old": "Net income is $1,090.08, not $488.51, so the benefit is $219/month, not $389.", + "new": "The head-only SSI reading yields $219/month. This output is excluded from scoring because the spouse's SSI disability criterion is unstated.", + "reason": "adjudication.json and status.json exclude this output for unstated meets_ssi_disability_criteria, and record/reference_outputs.csv.meta.json records $219/month under the head-only SSI reading." + }, + { + "case_id": "us__scenario_057__snap", + "field": "annotation", + "model": "deepseek-v4-pro", + "old": "With SSI, net income is $1,090.08 and the benefit is $219/month.", + "new": "The head-only SSI reading yields $219/month. This output is excluded from scoring because the spouse's SSI disability criterion is unstated.", + "reason": "adjudication.json and status.json exclude this output for unstated meets_ssi_disability_criteria, and record/reference_outputs.csv.meta.json records $219/month under the head-only SSI reading." + }, + { + "case_id": "us__scenario_057__snap", + "field": "annotation", + "model": "deepseek-v4-pro-0813", + "old": "It counted couple-level SSI of $1,067.17/month instead of the head-only $602.58, and it read the $38 in annual disability benefits as $38/month. It also used the outdated $204 standard deduction and $536 maximum, which together gave net income of $1,594.50 instead of $1,090.08 and a benefit of $57.65 instead of $219/month.", + "new": "It counted $1,067.17/month of SSI, read $38 of annual disability benefits as $38/month, and used a $204 standard deduction and $536 maximum. The held FY2026 amounts are $209 and $546. This output is excluded from scoring because the spouse's SSI disability criterion is unstated.", + "reason": "prompt.md records the model's inputs, status.json establishes the exclusion, and record/fixes/latest_c_snap_hold_fy2026.py holds the amounts in engine parameters/gov/usda/snap/income/deductions/standard.yaml and parameters/gov/usda/snap/max_allotment.yaml." + }, + { + "case_id": "us__scenario_057__snap", + "field": "annotation", + "model": "deepseek-v4.1-flash", + "old": "Correct net income is $1,090.08, giving $546 − $327 = $219/month rather than $398.", + "new": "The head-only SSI reading yields $219/month. This output is excluded from scoring because the spouse's SSI disability criterion is unstated.", + "reason": "adjudication.json and status.json exclude this output for unstated meets_ssi_disability_criteria, and record/reference_outputs.csv.meta.json records $219/month under the head-only SSI reading." + }, + { + "case_id": "us__scenario_057__snap", + "field": "annotation", + "model": "gemini-3-flash-preview", + "old": "It counted $13,122.96/year of couple-rate SSI instead of the head's $7,231 (individual rate). It also used a $198/month standard deduction instead of $209 and added a medical deduction that doesn't apply, because $40/year of OTC costs never exceeds the $35/month threshold. The correct net income is $1,090.08/month and the benefit is $219/month.", + "new": "It counted $13,122.96/year of SSI, used a $198/month standard deduction, and claimed a medical deduction from $40/year of OTC costs. The held standard deduction is $209/month, and those OTC costs produce no medical deduction. This output is excluded from scoring because the spouse's SSI disability criterion is unstated.", + "reason": "status.json establishes the exclusion, record/fixes/latest_c_snap_hold_fy2026.py holds engine parameters/gov/usda/snap/income/deductions/standard.yaml, and variables/gov/usda/snap/income/deductions/snap_allowable_medical_expenses.py excludes general OTC expenses." + }, + { + "case_id": "us__scenario_057__snap", + "field": "annotation", + "model": "gemini-3.1-flash-lite-preview", + "old": "Net income of $1,090.08 is 62% of FPL, assets of $912 pass, and SSI receipt confers categorical eligibility, so the benefit is $219/month.", + "new": "The head-only SSI reading yields $219/month. This output is excluded from scoring because the spouse's SSI disability criterion is unstated.", + "reason": "status.json establishes the exclusion, record/reference_outputs.csv.meta.json records the head-only result, and engine variables/gov/usda/snap/eligibility/meets_snap_categorical_eligibility.py requires all members to receive SSI for that categorical pathway." + }, + { + "case_id": "us__scenario_057__snap", + "field": "annotation", + "model": "gemini-3.5-flash-lite", + "old": "The household is categorically eligible through SSI, passes the income and asset tests, and gets $546 − $327 = $219/month on net income of $1,090.08.", + "new": "The head-only SSI reading yields $219/month. This output is excluded from scoring because the spouse's SSI disability criterion is unstated.", + "reason": "status.json establishes the exclusion, record/reference_outputs.csv.meta.json records the head-only result, and engine variables/gov/usda/snap/eligibility/meets_snap_categorical_eligibility.py requires all members to receive SSI for that categorical pathway." + }, + { + "case_id": "us__scenario_057__snap", + "field": "annotation", + "model": "gemini-3.6-flash", + "old": "The correct figure is $1,090.08: $866.67 of self-employment earnings, $3.17 of disability benefits, and $602.58 of head SSI, less the $173.33 earned-income and $209 standard deductions. So it undercounted income and overstated the benefit, which is $219/month.", + "new": "The head-only SSI reading yields $219/month. This output is excluded from scoring because the spouse's SSI disability criterion is unstated.", + "reason": "adjudication.json and status.json exclude this output for unstated meets_ssi_disability_criteria, and record/reference_outputs.csv.meta.json records $219/month under the head-only SSI reading." + }, + { + "case_id": "us__scenario_057__snap", + "field": "annotation", + "model": "gemini-3.7-flash", + "old": "Correct net income is $1,090.08 once the head's $602.58/month SSI is counted with the self-employment earnings and disability benefits, which gives $219/month.", + "new": "The head-only SSI reading yields $219/month. This output is excluded from scoring because the spouse's SSI disability criterion is unstated.", + "reason": "adjudication.json and status.json exclude this output for unstated meets_ssi_disability_criteria, and record/reference_outputs.csv.meta.json records $219/month under the head-only SSI reading." + }, + { + "case_id": "us__scenario_057__snap", + "field": "annotation", + "model": "gemini-3.8-flash", + "old": "Net income is $1,090.08, not $496.50, so the benefit is $219/month.", + "new": "The head-only SSI reading yields $219/month. This output is excluded from scoring because the spouse's SSI disability criterion is unstated.", + "reason": "adjudication.json and status.json exclude this output for unstated meets_ssi_disability_criteria, and record/reference_outputs.csv.meta.json records $219/month under the head-only SSI reading." + }, + { + "case_id": "us__scenario_057__snap", + "field": "annotation", + "model": "gemini-4-argon", + "old": "That inflated net income to $18,900/year instead of $13,081 and cut the benefit to $882 instead of $219/month for nine months plus $232.74/month for October–December.", + "new": "Under the head-only SSI reading and held FY2026 schedule, the current engine yields $219/month throughout 2026, or $2,628 annually. This output is excluded from scoring because the spouse's SSI disability criterion is unstated.", + "reason": "adjudication.json establishes the unresolved SSI reading, record/reference_outputs.csv.meta.json records the $2,628 recheck, and record/fixes/latest_c_snap_hold_fy2026.py holds gov.usda.snap.max_allotment.main and the deduction schedule through December." + }, + { + "case_id": "us__scenario_057__snap", + "field": "annotation", + "model": "glm-5.2", + "old": "Computed from the facts, the household gets $219/month: net income of $1,090.08 against the $546 maximum.", + "new": "The head-only SSI reading yields $219/month. This output is excluded from scoring because the spouse's SSI disability criterion is unstated.", + "reason": "adjudication.json and status.json exclude this output for unstated meets_ssi_disability_criteria, and record/reference_outputs.csv.meta.json records $219/month under the head-only SSI reading." + }, + { + "case_id": "us__scenario_057__snap", + "field": "annotation", + "model": "glm-5.3", + "old": "It counted couple-rate SSI of ~$1,100/month instead of the head-only individual SSI of $602.58, and it used a ~$230 standard deduction instead of $209. Net income comes to $1,566 instead of $1,090.08, and the benefit to ~$66 instead of $219/month.", + "new": "It counted about $1,100/month of SSI and used a standard deduction of about $230. The held FY2026 standard deduction is $209/month. This output is excluded from scoring because the spouse's SSI disability criterion is unstated.", + "reason": "prompt.md records the model's assumptions, status.json establishes the exclusion, and record/fixes/latest_c_snap_hold_fy2026.py holds the $209 amount in engine parameters/gov/usda/snap/income/deductions/standard.yaml." + }, + { + "case_id": "us__scenario_057__snap", + "field": "annotation", + "model": "gpt-5.4-mini", + "old": "Gross income is 84% and net income 62% of the poverty guideline, both under the limits, so the household gets $546 − $327 = $219/month.", + "new": "The head-only SSI reading yields $219/month. This output is excluded from scoring because the spouse's SSI disability criterion is unstated.", + "reason": "adjudication.json and status.json exclude this output for unstated meets_ssi_disability_criteria, and record/reference_outputs.csv.meta.json records $219/month under the head-only SSI reading." + }, + { + "case_id": "us__scenario_057__snap", + "field": "annotation", + "model": "gpt-5.4-nano", + "old": "The household qualifies at $219/month: $1,090.08 net income against the $546 maximum.", + "new": "The head-only SSI reading yields $219/month. This output is excluded from scoring because the spouse's SSI disability criterion is unstated.", + "reason": "adjudication.json and status.json exclude this output for unstated meets_ssi_disability_criteria, and record/reference_outputs.csv.meta.json records $219/month under the head-only SSI reading." + }, + { + "case_id": "us__scenario_057__snap", + "field": "annotation", + "model": "gpt-5.5", + "old": "Net income is $1,090.08/month, not $488.50, so the benefit is $219/month.", + "new": "The head-only SSI reading yields $219/month. This output is excluded from scoring because the spouse's SSI disability criterion is unstated.", + "reason": "adjudication.json and status.json exclude this output for unstated meets_ssi_disability_criteria, and record/reference_outputs.csv.meta.json records $219/month under the head-only SSI reading." + }, + { + "case_id": "us__scenario_057__snap", + "field": "annotation", + "model": "gpt-5.6-luna", + "old": "Correct net income is $1,090.08, giving $219/month, not $340.", + "new": "The head-only SSI reading yields $219/month. This output is excluded from scoring because the spouse's SSI disability criterion is unstated.", + "reason": "adjudication.json and status.json exclude this output for unstated meets_ssi_disability_criteria, and record/reference_outputs.csv.meta.json records $219/month under the head-only SSI reading." + }, + { + "case_id": "us__scenario_057__snap", + "field": "annotation", + "model": "gpt-6-luna", + "old": "With SSI, net income is $1,090.08 and the benefit is $219/month, not ~$400.", + "new": "The head-only SSI reading yields $219/month. This output is excluded from scoring because the spouse's SSI disability criterion is unstated.", + "reason": "adjudication.json and status.json exclude this output for unstated meets_ssi_disability_criteria, and record/reference_outputs.csv.meta.json records $219/month under the head-only SSI reading." + }, + { + "case_id": "us__scenario_057__snap", + "field": "annotation", + "model": "grok-4.3", + "old": "Gross income is 84% of FPL, net income is 62%, and assets are $912, so all tests pass and the benefit is $219/month.", + "new": "The head-only SSI reading yields $219/month. This output is excluded from scoring because the spouse's SSI disability criterion is unstated.", + "reason": "adjudication.json and status.json exclude this output for unstated meets_ssi_disability_criteria, and record/reference_outputs.csv.meta.json records $219/month under the head-only SSI reading." + }, + { + "case_id": "us__scenario_057__snap", + "field": "annotation", + "model": "grok-4.5", + "old": "It counted roughly $1,058/month of couple-level SSI instead of the head's $602.58/month individual SSI and used the outdated $204 standard deduction. That gave ~$1,551 net income instead of $1,090.08 and ~$71 instead of $219/month.", + "new": "It counted roughly $1,058/month of SSI and used a $204 standard deduction. The held FY2026 standard deduction is $209/month. This output is excluded from scoring because the spouse's SSI disability criterion is unstated.", + "reason": "prompt.md supports the model description, status.json establishes the exclusion, and record/fixes/latest_c_snap_hold_fy2026.py holds the $209 amount in engine parameters/gov/usda/snap/income/deductions/standard.yaml." + }, + { + "case_id": "us__scenario_057__snap", + "field": "annotation", + "model": "grok-4.6", + "old": "It counted about $1,085/month of couple-level SSI instead of the head's $602.58 and used a $204 standard deduction and a $536 maximum instead of $209 and $546. Net income came to $1,578 instead of $1,090.08 and the benefit to $63 instead of $219/month.", + "new": "It counted about $1,085/month of SSI and used a $204 standard deduction and $536 maximum. The held FY2026 amounts are $209 and $546. This output is excluded from scoring because the spouse's SSI disability criterion is unstated.", + "reason": "prompt.md supports the model description, status.json establishes the exclusion, and record/fixes/latest_c_snap_hold_fy2026.py holds the amounts in engine parameters/gov/usda/snap/income/deductions/standard.yaml and parameters/gov/usda/snap/max_allotment.yaml." + }, + { + "case_id": "us__scenario_057__snap", + "field": "annotation", + "model": "grok-build-0.1", + "old": "Done on a monthly basis with SSI, net income is $1,090.08 and the benefit is $219/month.", + "new": "The head-only SSI reading yields $219/month. This output is excluded from scoring because the spouse's SSI disability criterion is unstated.", + "reason": "adjudication.json and status.json exclude this output for unstated meets_ssi_disability_criteria, and record/reference_outputs.csv.meta.json records $219/month under the head-only SSI reading." + }, + { + "case_id": "us__scenario_057__snap", + "field": "annotation", + "model": "inkling", + "old": "Net income is $1,090.08, not ~$488, so the benefit is $219/month rather than $399.", + "new": "The head-only SSI reading yields $219/month. This output is excluded from scoring because the spouse's SSI disability criterion is unstated.", + "reason": "adjudication.json and status.json exclude this output for unstated meets_ssi_disability_criteria, and record/reference_outputs.csv.meta.json records $219/month under the head-only SSI reading." + }, + { + "case_id": "us__scenario_057__snap", + "field": "annotation", + "model": "minimax-m3", + "old": "The household passes the asset test, is categorically eligible through SSI, and gets $219/month.", + "new": "The household passes the asset test. The head-only SSI reading yields $219/month. This output is excluded from scoring because the spouse's SSI disability criterion is unstated.", + "reason": "status.json establishes the exclusion, record/reference_outputs.csv.meta.json records the head-only result, and engine variables/gov/usda/snap/eligibility/meets_snap_categorical_eligibility.py requires all members to receive SSI for that categorical pathway." + }, + { + "case_id": "us__scenario_057__snap", + "field": "annotation", + "model": "muse-spark-1.3", + "old": "Correct net income is $1,090.08 and the benefit is $546 − $327 = $219/month.", + "new": "The head-only SSI reading yields $219/month. This output is excluded from scoring because the spouse's SSI disability criterion is unstated.", + "reason": "adjudication.json and status.json exclude this output for unstated meets_ssi_disability_criteria, and record/reference_outputs.csv.meta.json records $219/month under the head-only SSI reading." + }, + { + "case_id": "us__scenario_057__snap", + "field": "annotation", + "model": "muse-wonder", + "old": "It counted about $1,102/month of couple-rate SSI instead of the head's individual-rate $602.58. Net income came to ~$1,590 instead of $1,090.08 and the benefit to ~$69 instead of $219/month.", + "new": "It counted about $1,102/month of SSI and estimated a benefit of about $69/month. The recorded alternative SSI reading yields $70/month. This output is excluded from scoring because the spouse's SSI disability criterion is unstated.", + "reason": "prompt.md records the model's estimate, adjudication.json establishes the exclusion, and the 2026-09-29 recheck in record/reference_outputs.csv.meta.json records $70/month under the alternative SSI reading." + }, + { + "case_id": "us__scenario_057__snap", + "field": "annotation", + "model": "ox-alpha", + "old": "Net income is $1,090.08, not $488, so the benefit is $219/month, not $400.", + "new": "The head-only SSI reading yields $219/month. This output is excluded from scoring because the spouse's SSI disability criterion is unstated.", + "reason": "adjudication.json and status.json exclude this output for unstated meets_ssi_disability_criteria, and record/reference_outputs.csv.meta.json records $219/month under the head-only SSI reading." + }, + { + "case_id": "us__scenario_057__snap", + "field": "annotation", + "model": "qwen-3.7-max", + "old": "The self-employment earnings, disability benefits, and the head's $602.58 SSI all count, giving net income of $1,090.08 and $219/month.", + "new": "The head-only SSI reading yields $219/month. This output is excluded from scoring because the spouse's SSI disability criterion is unstated.", + "reason": "adjudication.json and status.json exclude this output for unstated meets_ssi_disability_criteria, and record/reference_outputs.csv.meta.json records $219/month under the head-only SSI reading." + }, + { + "case_id": "us__scenario_057__snap", + "field": "annotation", + "model": "qwen3.8-max", + "old": "The household is categorically eligible through SSI, passes the gross test (84% of FPL) and net test (62% of FPL), and receives $219/month.", + "new": "The head-only SSI reading yields $219/month. This output is excluded from scoring because the spouse's SSI disability criterion is unstated.", + "reason": "status.json establishes the exclusion, record/reference_outputs.csv.meta.json records the head-only result, and engine variables/gov/usda/snap/eligibility/meets_snap_categorical_eligibility.py requires all members to receive SSI for that categorical pathway." + }, + { + "case_id": "us__scenario_057__ssi", + "field": "annotation", + "model": "claude-haiku-4.5", + "old": "Correctly,", + "new": "In the frozen reference,", + "reason": "adjudication.json and status.json exclude this output from scoring because the unlisted meets_ssi_disability_criteria input leaves the reference indeterminate." + }, + { + "case_id": "us__scenario_057__ssi", + "field": "annotation", + "model": "claude-sonnet-4.6", + "old": "The head alone qualifies", + "new": "The frozen reference treats only the head as SSI-eligible", + "reason": "adjudication.json leaves the spouse's SSI eligibility unresolved because meets_ssi_disability_criteria was unlisted, and variables/gov/ssa/ssi/eligibility/status/is_ssi_disabled.py requires that input." + }, + { + "case_id": "us__scenario_057__ssi", + "field": "annotation", + "model": "claude-sonnet-5", + "old": "Both numbers are wrong: the spouse is not aged, blind, or disabled, so the head gets the $994 individual FBR minus $391.42, which is $7,231 a year.", + "new": "Both numbers miss the reference under either reading: the frozen reference gives the head $994 minus $391.42 a month, or $7,231 a year, and the alternative reading gives $13,183. This output is excluded from scoring because the spouse's SSI disability criterion was unlisted.", + "reason": "adjudication.json and status.json exclude this output and leave both eligibility readings unresolved, while variables/gov/ssa/ssi/eligibility/status/is_ssi_disabled.py requires the unlisted meets_ssi_disability_criteria input. (audit: settlement (claude-opus-5-5): status.json: frozen_value $7,231.00 and alternative_value $13,183.00; prompt.md: claude-sonnet-5 submitted 0 and its reasoning reached $12,590, which match neither reading, so the published 'both numbers are wrong' holds under either reading and the replacement dropped it. Checked: settled by the main session itself from the case files, prompt.md and the engine source named in the evidence (the lane settlement was cancelled while every lane was closed); a GPT-6.1 Sol check follows)" + }, + { + "case_id": "us__scenario_057__ssi", + "field": "annotation", + "model": "deepseek-v4-flash-0731", + "old": "Paid the spouse a separate benefit of about $991 a month, but the spouse is not aged, blind, or disabled and gets $0. It also overstated the head's countable income at about $430, when the correct figure is $391.42 against the $994 FBR.", + "new": "Calculated a separate benefit of about $991 a month for the spouse and overstated the head's monthly countable income at about $430. The frozen reference gives the spouse $0 and uses $391.42 of countable income against the head's $994 FBR. The spouse's SSI disability criterion was unlisted, so this output is excluded from scoring.", + "reason": "adjudication.json and status.json leave the spouse's SSI eligibility and the reference indeterminate, while variables/gov/ssa/ssi/eligibility/status/is_ssi_disabled.py requires the unlisted meets_ssi_disability_criteria input. (audit: settlement (claude-opus-5-5): prompt.md: deepseek-v4-flash-0731 put the head's countable income at about $430 a month; the head's countable income is $391.42 in the frozen reference ($866.67 of monthly earnings less the unused $18.83 of the $20 exclusion and $65, halved) and $392.42 under the alternative couple reading, which status.json's $13,183 reproduces as ($1,491 - $392.42) x 12, so the overstatement holds under either reading. Checked: settled by the main session itself from the case files, prompt.md and the engine source named in the evidence (the lane settlement was cancelled while every lane was closed); a GPT-6.1 Sol check follows)" + }, + { + "case_id": "us__scenario_057__ssi", + "field": "annotation", + "model": "deepseek-v4-pro", + "old": "The head is an individual with an ineligible spouse", + "new": "The frozen reference treats the head as an individual with an ineligible spouse", + "reason": "adjudication.json leaves the spouse's SSI eligibility unresolved because meets_ssi_disability_criteria was unlisted, and variables/gov/ssa/ssi/eligibility/status/is_ssi_disabled.py requires that input." + }, + { + "case_id": "us__scenario_057__ssi", + "field": "annotation", + "model": "deepseek-v4.1-flash", + "old": "The spouse is not aged, blind, or disabled", + "new": "The frozen reference treats the spouse as SSI-ineligible", + "reason": "adjudication.json leaves the spouse's SSI eligibility unresolved because meets_ssi_disability_criteria was unlisted, and variables/gov/ssa/ssi/eligibility/status/is_ssi_disabled.py requires that input." + }, + { + "case_id": "us__scenario_057__ssi", + "field": "annotation", + "model": "gemini-3.1-pro-preview", + "old": "Only the head is aged, blind, or disabled", + "new": "The frozen reference treats only the head as SSI aged, blind, or disabled", + "reason": "adjudication.json leaves the spouse's SSI eligibility unresolved because meets_ssi_disability_criteria was unlisted, and variables/gov/ssa/ssi/eligibility/status/is_ssi_disabled.py requires that input." + }, + { + "case_id": "us__scenario_057__ssi", + "field": "annotation", + "model": "gemini-3.5-flash", + "old": "The spouse is not SSI aged, blind, or disabled", + "new": "The frozen reference treats the spouse as failing the SSI aged, blind, or disabled criterion", + "reason": "adjudication.json leaves the spouse's SSI eligibility unresolved because meets_ssi_disability_criteria was unlisted, and variables/gov/ssa/ssi/eligibility/status/is_ssi_disabled.py requires that input." + }, + { + "case_id": "us__scenario_057__ssi", + "field": "annotation", + "model": "gemini-3.5-flash-lite", + "old": "$2,000 limit", + "new": "$3,000 resource limit", + "reason": "variables/gov/ssa/ssi/eligibility/resources/meets_ssi_resource_test.py applies the couple resource limit to an eligible individual living with an ineligible spouse, and parameters/gov/ssa/ssi/eligibility/resources/limit/couple.yaml sets it at $3,000." + }, + { + "case_id": "us__scenario_057__ssi", + "field": "annotation", + "model": "gemini-3.6-flash", + "old": "Only the head is aged, blind, or disabled", + "new": "The frozen reference treats only the head as SSI aged, blind, or disabled", + "reason": "adjudication.json leaves the spouse's SSI eligibility unresolved because meets_ssi_disability_criteria was unlisted, and variables/gov/ssa/ssi/eligibility/status/is_ssi_disabled.py requires that input." + }, + { + "case_id": "us__scenario_057__ssi", + "field": "annotation", + "model": "gemini-4-argon", + "old": "The spouse is not aged, blind, or disabled", + "new": "The frozen reference treats the spouse as SSI-ineligible", + "reason": "adjudication.json leaves the spouse's SSI eligibility unresolved because meets_ssi_disability_criteria was unlisted, and variables/gov/ssa/ssi/eligibility/status/is_ssi_disabled.py requires that input." + }, + { + "case_id": "us__scenario_057__ssi", + "field": "annotation", + "model": "glm-5.3", + "old": "The head alone qualifies at $994 a month.", + "new": "The frozen reference uses the $994 monthly individual FBR for the head.", + "reason": "adjudication.json leaves the spouse's SSI eligibility unresolved because meets_ssi_disability_criteria was unlisted, and variables/gov/ssa/ssi/eligibility/status/is_ssi_disabled.py requires that input." + }, + { + "case_id": "us__scenario_057__ssi", + "field": "annotation", + "model": "gpt-5.4-mini", + "old": "$2,000 individual limit", + "new": "$3,000 resource limit", + "reason": "variables/gov/ssa/ssi/eligibility/resources/meets_ssi_resource_test.py applies the couple resource limit to an eligible individual living with an ineligible spouse, and parameters/gov/ssa/ssi/eligibility/resources/limit/couple.yaml sets it at $3,000." + }, + { + "case_id": "us__scenario_057__ssi", + "field": "annotation", + "model": "gpt-5.6-luna", + "old": "The head is the only aged, blind, or disabled person", + "new": "The frozen reference treats only the head as SSI aged, blind, or disabled", + "reason": "adjudication.json leaves the spouse's SSI eligibility unresolved because meets_ssi_disability_criteria was unlisted, and variables/gov/ssa/ssi/eligibility/status/is_ssi_disabled.py requires that input." + }, + { + "case_id": "us__scenario_057__ssi", + "field": "annotation", + "model": "gpt-6-astra", + "old": "The spouse is not aged, blind, or disabled", + "new": "The frozen reference treats the spouse as SSI-ineligible", + "reason": "adjudication.json leaves the spouse's SSI eligibility unresolved because meets_ssi_disability_criteria was unlisted, and variables/gov/ssa/ssi/eligibility/status/is_ssi_disabled.py requires that input." + }, + { + "case_id": "us__scenario_057__ssi", + "field": "annotation", + "model": "gpt-6-sol", + "old": "Only the head is aged, blind, or disabled", + "new": "The frozen reference treats only the head as SSI aged, blind, or disabled", + "reason": "adjudication.json leaves the spouse's SSI eligibility unresolved because meets_ssi_disability_criteria was unlisted, and variables/gov/ssa/ssi/eligibility/status/is_ssi_disabled.py requires that input." + }, + { + "case_id": "us__scenario_057__ssi", + "field": "annotation", + "model": "gpt-6.1-sol", + "old": "The spouse is not aged, blind, or disabled", + "new": "The frozen reference treats the spouse as SSI-ineligible", + "reason": "adjudication.json leaves the spouse's SSI eligibility unresolved because meets_ssi_disability_criteria was unlisted, and variables/gov/ssa/ssi/eligibility/status/is_ssi_disabled.py requires that input." + }, + { + "case_id": "us__scenario_057__ssi", + "field": "annotation", + "model": "grok-4.5", + "old": "The spouse is not aged, blind, or disabled", + "new": "The frozen reference treats the spouse as SSI-ineligible", + "reason": "adjudication.json leaves the spouse's SSI eligibility unresolved because meets_ssi_disability_criteria was unlisted, and variables/gov/ssa/ssi/eligibility/status/is_ssi_disabled.py requires that input." + }, + { + "case_id": "us__scenario_057__ssi", + "field": "annotation", + "model": "grok-4.7", + "old": "The spouse is not SSI aged, blind, or disabled", + "new": "The frozen reference treats the spouse as failing the SSI aged, blind, or disabled criterion", + "reason": "adjudication.json leaves the spouse's SSI eligibility unresolved because meets_ssi_disability_criteria was unlisted, and variables/gov/ssa/ssi/eligibility/status/is_ssi_disabled.py requires that input." + }, + { + "case_id": "us__scenario_057__ssi", + "field": "annotation", + "model": "inkling", + "old": "The correct figures are", + "new": "The frozen reference uses", + "reason": "adjudication.json and status.json exclude this output from scoring because the unlisted meets_ssi_disability_criteria input leaves the reference indeterminate." + }, + { + "case_id": "us__scenario_057__ssi", + "field": "annotation", + "model": "kimi-k3", + "old": "Only the head is aged, blind, or disabled", + "new": "The frozen reference treats only the head as SSI aged, blind, or disabled", + "reason": "adjudication.json leaves the spouse's SSI eligibility unresolved because meets_ssi_disability_criteria was unlisted, and variables/gov/ssa/ssi/eligibility/status/is_ssi_disabled.py requires that input." + }, + { + "case_id": "us__scenario_057__ssi", + "field": "annotation", + "model": "muse-spark-1.3", + "old": "The spouse is not aged, blind, or disabled", + "new": "The frozen reference treats the spouse as SSI-ineligible", + "reason": "adjudication.json leaves the spouse's SSI eligibility unresolved because meets_ssi_disability_criteria was unlisted, and variables/gov/ssa/ssi/eligibility/status/is_ssi_disabled.py requires that input." + }, + { + "case_id": "us__scenario_057__ssi", + "field": "annotation", + "model": "muse-wonder", + "old": "The head alone qualifies at $994 a month.", + "new": "The frozen reference uses the $994 monthly individual FBR for the head.", + "reason": "adjudication.json leaves the spouse's SSI eligibility unresolved because meets_ssi_disability_criteria was unlisted, and variables/gov/ssa/ssi/eligibility/status/is_ssi_disabled.py requires that input." + }, + { + "case_id": "us__scenario_057__ssi", + "field": "annotation", + "model": "qwen-3.7-max", + "old": "The correct result is", + "new": "The frozen reference uses", + "reason": "adjudication.json and status.json exclude this output from scoring because the unlisted meets_ssi_disability_criteria input leaves the reference indeterminate." + }, + { + "case_id": "us__scenario_057__ssi", + "field": "annotation", + "model": "qwen-3.7-max", + "old": "Invented FBRs between $674 and $1,058", + "new": "Invented FBRs between $674 and $1,412", + "reason": "The model explicitly considers a $1,412 monthly couple FBR, so the published range omits its largest stated estimate." + }, + { + "case_id": "us__scenario_062__federal_income_tax_before_refundable_credits", + "field": "case_annotation", + "old": "The engine's household income is $37,642, which is farm rent $4,793 + interest $257 + pension $11,280 + Social Security $21,312.", + "new": "Farm rent of $4,793, interest of $257, pension income of $11,280 and Social Security of $21,312 total $37,642.", + "reason": "The engine's variables/household/income/household/household_benefits.py and parameters/gov/household/household_benefits.yaml also count survivor_benefits in household benefits, so $37,642 is only the four-source subtotal." + }, + { + "case_id": "us__scenario_062__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-opus-4.8", + "old": "The correct AGI is $17,323, with only $993 of SS taxable.", + "new": "The frozen reference treats survivor benefits as nontaxable, giving AGI of $17,323 with $993 of SS taxable.", + "reason": "adjudication.json and record/reference_exclusions.json exclude this output because survivor-benefit taxability is unspecified, so they do not establish the frozen reference's AGI as uniquely correct." + }, + { + "case_id": "us__scenario_062__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "deepseek-v4-pro-0813", + "old": "Computed the correct $17,323 AGI but applied TCJA-sunset rules: an $8,250 standard deduction plus a $5,250 personal exemption.", + "new": "Computed $17,323 AGI under the frozen reference's treatment of survivor benefits as nontaxable, then applied TCJA-sunset rules: an $8,250 standard deduction plus a $5,250 personal exemption.", + "reason": "adjudication.json and record/reference_exclusions.json exclude this output because survivor-benefit taxability is unspecified, so the AGI must be attributed to the reference's reading." + }, + { + "case_id": "us__scenario_062__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "deepseek-v4.1-flash", + "old": "The correct AGI is $17,323, which the 2026 single standard deduction with the aged addition fully offsets, giving $0 tax.", + "new": "Under the frozen reference's treatment of survivor benefits as nontaxable, AGI is $17,323, which the 2026 single standard deduction with the aged addition fully offsets, giving $0 tax.", + "reason": "adjudication.json and record/reference_exclusions.json leave survivor-benefit taxability unresolved and exclude the output, so this calculation describes the frozen reference's reading." + }, + { + "case_id": "us__scenario_062__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3-flash-preview", + "old": "The correct AGI of $17,323 is fully offset by deductions, so tax is $0.", + "new": "Under the frozen reference's treatment of survivor benefits as nontaxable, AGI of $17,323 is fully offset by deductions, so tax is $0.", + "reason": "adjudication.json and record/reference_exclusions.json exclude this output because survivor-benefit taxability is unspecified, so the frozen result cannot be presented as uniquely correct." + }, + { + "case_id": "us__scenario_062__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.1-flash-lite-preview", + "old": "Correctly, only $993 of SS is taxable, AGI is $17,323, and the $18,150 standard deduction plus aged addition brings tax to $0.", + "new": "Under the frozen reference's treatment of survivor benefits as nontaxable, $993 of SS is taxable, AGI is $17,323, and the $18,150 standard deduction including the aged addition brings tax to $0.", + "reason": "adjudication.json excludes the unresolved taxability reading, while variables/gov/irs/income/taxable_income/deductions/standard_deduction/standard_deduction.py and parameters/gov/irs/deductions/standard/{amount.yaml,aged_or_blind/amount.yaml} establish that $18,150 already includes the $2,050 aged addition." + }, + { + "case_id": "us__scenario_062__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.1-pro-preview", + "old": "Got the correct $17,323 AGI but assumed TCJA expired in 2026, restoring personal exemptions with total deductions of about $15,800.", + "new": "Got $17,323 AGI under the frozen reference's treatment of survivor benefits as nontaxable but assumed TCJA expired in 2026, restoring personal exemptions with total deductions of about $15,800.", + "reason": "adjudication.json and record/reference_exclusions.json exclude this output because survivor-benefit taxability is unspecified, so they do not establish $17,323 as uniquely correct AGI." + }, + { + "case_id": "us__scenario_062__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.5-flash", + "old": "Correctly, AGI is $17,323 and the OBBBA standard deduction plus aged addition and senior deduction reduce taxable income to $0.", + "new": "Under the frozen reference's treatment of survivor benefits as nontaxable, AGI is $17,323 and the OBBBA standard deduction plus aged addition and senior deduction reduce taxable income to $0.", + "reason": "adjudication.json and record/reference_exclusions.json exclude this output because survivor-benefit taxability is unspecified, so this calculation must be scoped to the reference's reading." + }, + { + "case_id": "us__scenario_062__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.6-flash", + "old": "The actual AGI is $17,323, which the $16,100 + $2,050 + $6,000 deductions fully offset, so tax is $0.", + "new": "Under the frozen reference's treatment of survivor benefits as nontaxable, AGI is $17,323, which the $16,100 + $2,050 + $6,000 deductions fully offset, so tax is $0.", + "reason": "adjudication.json and record/reference_exclusions.json leave survivor-benefit taxability unresolved and exclude the output, so $17,323 is conditional on the reference's reading." + }, + { + "case_id": "us__scenario_062__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.8-flash", + "old": "The correct AGI is $17,323 ($993 taxable SS), below the $16,100 single standard deduction plus the $2,050 aged addition, so tax is $0.", + "new": "Under the frozen reference's treatment of survivor benefits as nontaxable, AGI is $17,323 ($993 taxable SS), below the $16,100 single standard deduction plus the $2,050 aged addition, so tax is $0.", + "reason": "adjudication.json and record/reference_exclusions.json exclude this output because survivor-benefit taxability is unspecified, so the frozen calculation cannot be called uniquely correct." + }, + { + "case_id": "us__scenario_062__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "glm-5.3", + "old": "Correctly found taxable income of zero, but then subtracted a $1,031 elderly/disabled credit to report negative tax. Nonrefundable credits cannot reduce liability below zero. The Schedule R credit is also zero, because $20,319 of nontaxable SS exceeds the $5,000 base amount.", + "new": "Reported income tax before credits of zero, then subtracted $1,031 in nonrefundable credits, including the elderly credit, to report negative tax. Nonrefundable credits cannot reduce liability below zero. Under the frozen reference's treatment of survivor benefits as nontaxable, the Schedule R credit is zero because $20,319 of nontaxable SS exceeds the $5,000 base amount.", + "reason": "adjudication.json excludes the unresolved taxability reading, while variables/gov/irs/credits/elderly_and_disabled/section_22_income.py and parameters/gov/irs/credits/elderly_or_disabled/amount.yaml support the Schedule R calculation under the frozen reference's reading. (verifier: The model described negative taxable income, zero income tax before credits and $1,031 in total nonrefundable credits including the elderly credit.)" + }, + { + "case_id": "us__scenario_062__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-5.6-sol", + "old": "The deductions were right, but the correct AGI is $17,323 ($993 taxable SS), which they fully absorb, so tax is $0.", + "new": "The deductions were right, and under the frozen reference's treatment of survivor benefits as nontaxable AGI is $17,323 ($993 taxable SS), which they fully absorb, so tax is $0.", + "reason": "adjudication.json and record/reference_exclusions.json exclude this output because survivor-benefit taxability is unspecified, so they do not establish the reference's AGI as uniquely correct." + }, + { + "case_id": "us__scenario_062__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-6.1-sol", + "old": "The correct single-filer AGI is $17,323 ($993 taxable SS), which the standard and senior deductions reduce to zero taxable income.", + "new": "Under the frozen reference's treatment of survivor benefits as nontaxable, single-filer AGI is $17,323 ($993 taxable SS), which the standard and senior deductions reduce to zero taxable income.", + "reason": "adjudication.json and record/reference_exclusions.json exclude this output because survivor-benefit taxability is unspecified, so this calculation must be attributed to the reference's reading." + }, + { + "case_id": "us__scenario_062__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-6.1-terra", + "old": "The correct AGI is $17,323 from farm rent, interest, pension and $993 of taxable SS, which the 2026 single standard, aged and senior deductions fully offset.", + "new": "Under the frozen reference's treatment of survivor benefits as nontaxable, AGI is $17,323 from farm rent, interest, pension and $993 of taxable SS, which the 2026 single standard, aged and senior deductions fully offset.", + "reason": "adjudication.json and record/reference_exclusions.json record the taxable-survivor alternative and exclude the output, so the frozen AGI cannot be presented as uniquely correct." + }, + { + "case_id": "us__scenario_062__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "grok-4.5", + "old": "OBBBA's $16,100 standard deduction plus $2,050 aged addition and $6,000 senior deduction exceed the correct $17,323 AGI, so tax is $0.", + "new": "Under the frozen reference's treatment of survivor benefits as nontaxable, AGI is $17,323, and OBBBA's $16,100 standard deduction plus $2,050 aged addition and $6,000 senior deduction exceed it, so tax is $0.", + "reason": "adjudication.json and record/reference_exclusions.json leave survivor-benefit taxability unresolved and exclude the output, so the AGI calculation is conditional on the reference's reading." + }, + { + "case_id": "us__scenario_062__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "grok-build-0.1", + "old": "The correct AGI of $17,323 falls below the 2026 OBBBA single standard deduction with aged addition, so tax is $0.", + "new": "Under the frozen reference's treatment of survivor benefits as nontaxable, AGI of $17,323 falls below the 2026 OBBBA single standard deduction with aged addition, so tax is $0.", + "reason": "adjudication.json and record/reference_exclusions.json exclude this output because survivor-benefit taxability is unspecified, so the frozen calculation cannot be called uniquely correct." + }, + { + "case_id": "us__scenario_062__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "inkling", + "old": "The correct AGI of $17,323 is below $18,150, so tax is $0.", + "new": "Under the frozen reference's treatment of survivor benefits as nontaxable, AGI of $17,323 is below $18,150, so tax is $0.", + "reason": "adjudication.json and record/reference_exclusions.json exclude this output because survivor-benefit taxability is unspecified, so $17,323 must be attributed to the reference's reading." + }, + { + "case_id": "us__scenario_062__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "kimi-k2.6", + "old": "The correct output is $0, because AGI of $17,323 is fully offset by the single standard deduction and senior deductions.", + "new": "The frozen reference is $0 when survivor benefits are treated as nontaxable. This output is excluded from scoring because the prompt does not establish those benefits' taxability.", + "reason": "status.json and record/reference_exclusions.json identify $0 as the frozen value of an excluded output, rather than a graded correct answer." + }, + { + "case_id": "us__scenario_062__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "kimi-k3", + "old": "Correctly excluded the survivor benefits and reached $17,323 AGI, but applied TCJA-sunset rules with a restored personal exemption, leaving $1,820 taxable.", + "new": "Used the frozen reference's treatment of survivor benefits as nontaxable and reached $17,323 AGI, then applied TCJA-sunset rules with a restored personal exemption, leaving $1,820 taxable.", + "reason": "adjudication.json and record/reference_exclusions.json leave survivor-benefit taxability unresolved, so excluding those benefits cannot be called uniquely correct." + }, + { + "case_id": "us__scenario_062__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "muse-wonder", + "old": "The correct single AGI of $17,323 is fully offset by the standard, aged and senior deductions.", + "new": "Under the frozen reference's treatment of survivor benefits as nontaxable, single AGI of $17,323 is fully offset by the standard, aged and senior deductions.", + "reason": "adjudication.json and record/reference_exclusions.json exclude this output because survivor-benefit taxability is unspecified, so this AGI calculation must be scoped to the reference's reading." + }, + { + "case_id": "us__scenario_062__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "ox-alpha", + "old": "Correct AGI is $17,323, and the deductions reduce taxable income to zero.", + "new": "Under the frozen reference's treatment of survivor benefits as nontaxable, AGI is $17,323, and the deductions reduce taxable income to zero.", + "reason": "adjudication.json and record/reference_exclusions.json exclude this output because survivor-benefit taxability is unspecified, so they do not establish $17,323 as uniquely correct AGI." + }, + { + "case_id": "us__scenario_062__federal_income_tax_before_refundable_credits", + "field": "case_annotation", + "old": "The separate $28,800 \"survivor benefits\" item (not labeled taxable, unlike the pension and interest) is not part of gross income.", + "new": "The frozen reference treats the separate $28,800 \"survivor benefits\" item as nontaxable and excludes it from federal gross income.", + "reason": "The developer adjudication leaves these benefits' taxability unresolved, so their exclusion from gross income must be attributed to the frozen reference." + }, + { + "case_id": "us__scenario_064__ssi", + "field": "annotation", + "model": "deepseek-v4.1-flash", + "old": "so the correct SSI is $0.", + "new": "so the engine's SSI is $0.", + "reason": "status.json and reference_exclusions.json (scenario_064 ssi) show the output is excluded from scoring because the reference depends on the unlisted input meets_ssi_disability_criteria, so the $0 frozen value is not graded as correct." + }, + { + "case_id": "us__scenario_064__ssi", + "field": "annotation", + "model": "glm-5.3", + "old": "The correct output is $0", + "new": "The engine's value is $0", + "reason": "status.json and reference_exclusions.json (scenario_064 ssi) mark the output scored=false with frozen_value 0.0 and alternative_value 11928.0, so neither value is graded as correct." + }, + { + "case_id": "us__scenario_064__ssi", + "field": "annotation", + "model": "gpt-6-luna", + "old": "and the answer is $0", + "new": "and the engine's value is $0", + "reason": "status.json and reference_exclusions.json (scenario_064 ssi) exclude the output from scoring, so the $0 frozen value is not graded as the right answer." + }, + { + "case_id": "us__scenario_064__ssi", + "field": "annotation", + "model": "kimi-k2.6", + "old": "The correct output is $0", + "new": "The engine's value is $0", + "reason": "status.json and reference_exclusions.json (scenario_064 ssi) mark the output scored=false with frozen_value 0.0 and alternative_value 11928.0, so neither value is graded as correct." + }, + { + "case_id": "us__scenario_064__ssi", + "field": "reasoning", + "old": "nine of the twelve models that paid SSI land within 10% of the $11,928 federal benefit (five exactly)", + "new": "fourteen of the eighteen models that paid SSI land within 10% of the $11,928 federal benefit (ten exactly)", + "reason": "prompt.md lists 18 models that paid SSI: ten answered $11,928, and $11,892 (two models), $11,880 and $11,836 are also within 10%, which leaves only $7,928, $7,920, $7,688.04 and $7,952 outside." + }, + { + "case_id": "us__scenario_064__ssi", + "field": "case_annotation", + "old": "so SSI is $0 before any income or resource test runs.", + "new": "so the engine returns SSI of $0 regardless of income or resources.", + "reason": "is_ssi_eligible computes the resource test and is_ssi_disabled computes the SGA income screen, so categorical ineligibility does not prevent those tests from running." + }, + { + "case_id": "us__scenario_064__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-haiku-4.5", + "old": "It cited joint rates of 5.3%-7.65% that do not exist.", + "new": "It cited joint rates of 5.3%-7.65%, which are only Wisconsin's top two rates; the 2026 joint schedule starts at 3.5% and 4.4%, and this household's income reaches only the 5.3% bracket.", + "reason": "Parameter gov.states.wi.tax.income.rates.joint (read by wi_income_tax_before_credits) has 2026 rates of 3.5%, 4.4%, 5.3% and 7.65%, with 7.65% starting at $443,630." + }, + { + "case_id": "us__scenario_064__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "grok-build-0.1", + "old": "Wisconsin's rates are 3.5%, 4.4% and 5.3%.", + "new": "Wisconsin's 2026 joint rates are 3.5%, 4.4%, 5.3% and 7.65%, and this household's income reaches only the 5.3% bracket.", + "reason": "Parameter gov.states.wi.tax.income.rates.joint (read by wi_income_tax_before_credits) has four 2026 rates, with 7.65% starting at $443,630." + }, + { + "case_id": "us__scenario_064__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "grok-4.6", + "old": "Used joint bracket thresholds of $29,350 (3.5%) and $58,700 (4.4%), which total $88,050 instead of the correct schedule's ~$89,410 and so tax $1,360 at 5.3% that belongs in the lower brackets.", + "new": "Used cumulative joint bracket thresholds of $29,350 and $58,700, compared with the 2026 thresholds of $20,150 and $69,260; on its $101,947 taxable-income estimate, those bracket errors raise tax by $12.24.", + "reason": "The prompt and joint-rate parameter show $10,560 shifted from 4.4% into 5.3% and $9,200 shifted from 4.4% into 3.5%, producing a $12.24 net overstatement." + }, + { + "case_id": "us__scenario_064__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-4-argon", + "old": "It also took a medical-insurance premium subtraction for employer-sponsored coverage, which does not qualify.", + "new": "It also took a medical-insurance premium subtraction that the engine does not calculate from these inputs.", + "reason": "The sidecar's scenario_091 recheck says employer-subsidized coverage can qualify under Wis. Stat. 71.05(6)(b)42, while the 2.60.0 Wisconsin subtraction sources omit this calculation." + }, + { + "case_id": "us__scenario_064__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-6-astra", + "old": "Took a $2,340 health-insurance subtraction for premiums on employer-sponsored coverage, which does not qualify", + "new": "Took a $2,340 health-insurance subtraction that the engine does not calculate from these inputs", + "reason": "The sidecar's scenario_091 recheck contradicts disqualification based solely on employer-sponsored coverage, and the engine omits the medical-insurance subtraction calculation." + }, + { + "case_id": "us__scenario_064__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-6.1-sol", + "old": "Subtracted a ~$4,136 health-premium deduction, but the premiums are for employer-sponsored coverage, which gets no Wisconsin medical-insurance subtraction.", + "new": "Subtracted a ~$4,136 health-premium deduction that the engine does not calculate from these inputs.", + "reason": "The sidecar's scenario_091 recheck recognizes qualifying premiums for employer-subsidized coverage, while the engine's Wisconsin subtraction sources contain no dedicated medical-insurance calculation." + }, + { + "case_id": "us__scenario_067__dependent1_medicare_eligible", + "field": "case_annotation", + "old": "PolicyEngine checks this with age ≥ 65, months receiving SSDI ≥ 24, or ESRD.", + "new": "PolicyEngine checks this with age ≥ 65, or positive SSDI with months receiving SSDI ≥ 24. It does not model the ESRD or ALS routes.", + "reason": "The formula in variables/gov/hhs/medicare/eligibility/is_medicare_eligible.py returns age >= min_age (65) or (social_security_disability > 0 and months_receiving_social_security_disability >= 24), and its documentation says the ESRD and ALS routes are not modeled." + }, + { + "case_id": "us__scenario_067__dependent1_medicare_eligible", + "field": "case_annotation", + "old": "Months of SSDI receipt and ESRD are unlisted, so they default to 0/false.", + "new": "SSDI and months of SSDI receipt are unlisted, so they default to 0.", + "reason": "The engine has no ESRD input (is_medicare_eligible.py documentation). It reads social_security_disability and months_receiving_social_security_disability, and neither appears in prompt.md." + }, + { + "case_id": "us__scenario_067__dependent1_medicare_eligible", + "field": "annotation", + "model": "claude-haiku-5.5", + "old": "Here SSDI months and ESRD default to 0/false", + "new": "Here SSDI and months of SSDI receipt default to 0", + "reason": "variables/gov/hhs/medicare/eligibility/is_medicare_eligible.py reads only age, social_security_disability and months_receiving_social_security_disability, and has no ESRD input." + }, + { + "case_id": "us__scenario_067__dependent1_medicare_eligible", + "field": "annotation", + "model": "claude-opus-5", + "old": "receiving Social Security disability, or ESRD.", + "new": "receiving Social Security disability, along with a positive SSDI amount.", + "reason": "The formula in variables/gov/hhs/medicare/eligibility/is_medicare_eligible.py requires social_security_disability > 0 and months_receiving_social_security_disability >= 24 (parameter gov.hhs.medicare.eligibility.min_months_receiving_social_security_disability), and it has no ESRD route." + }, + { + "case_id": "us__scenario_067__dependent1_medicare_eligible", + "field": "annotation", + "model": "gpt-5.6-sol", + "old": ", or whether the person has ESRD. Both are 0/false here", + "new": " and whether the person receives any SSDI. Both are 0 here", + "reason": "The formula in variables/gov/hhs/medicare/eligibility/is_medicare_eligible.py tests social_security_disability > 0 together with months >= 24, and it has no ESRD test." + }, + { + "case_id": "us__scenario_067__dependent1_medicare_eligible", + "field": "annotation", + "model": "gpt-6-astra", + "old": "Dependent 1 fails the age-65, SSDI, and ESRD tests.", + "new": "Dependent 1 fails the age-65 and SSDI tests.", + "reason": "variables/gov/hhs/medicare/eligibility/is_medicare_eligible.py has only the age-65 and 24-month SSDI tests, and its documentation says the ESRD route is not modeled." + }, + { + "case_id": "us__scenario_067__dependent1_medicare_eligible", + "field": "annotation", + "model": "kimi-k3", + "old": "receipt, or ESRD. Neither is given, and both default to 0/false", + "new": "receipt and a positive SSDI amount. Neither is given, and both default to 0", + "reason": "The formula in variables/gov/hhs/medicare/eligibility/is_medicare_eligible.py requires social_security_disability > 0 and months_receiving_social_security_disability >= 24, and it has no ESRD input." + }, + { + "case_id": "us__scenario_067__local_income_tax", + "field": "annotation", + "model": "claude-haiku-5.5", + "old": "The correct figure applies the default Adams County rate", + "new": "PolicyEngine applies the default Adams County rate", + "reason": "status.json and reference_exclusions.json exclude this output from scoring because the reference depends on the unlisted county of residence (reference_verdict unlisted_input in adjudication.json), so the frozen $1,348.83 cannot be called the correct figure; it is the engine's figure for the Adams County default (in_county_tax, first_county_in_state)." + }, + { + "case_id": "us__scenario_067__local_income_tax", + "field": "case_annotation", + "old": "one included the county tax but used the wrong rate", + "new": "one included the county tax and answered $1,800", + "reason": "reference_exclusions.json and adjudication.json (reference_verdict unlisted_input, excluded_from_scoring true) say the result depends on the unlisted county, and Indiana county rates differ by county (parameters/gov/states/in/tax/income/county_rates.yaml), so a rate other than Adams County's 1.6% cannot be graded as wrong. (verifier: The unstated county prevents judging the rate as wrong, while the model specifies neither its rate nor its tax base, making the proposed rate attribution unsupported.)" + }, + { + "case_id": "us__scenario_067__ssi", + "field": "case_annotation", + "old": "netted the $900/month disability benefit, less the $20 general exclusion, against the federal benefit rate (FBR)", + "new": "netted disability income against the federal benefit rate (FBR), with sixteen applying the $20 general exclusion monthly, glm-5.2 and grok-build-0.1 applying it once annually, and minimax-m3 omitting it", + "reason": "prompt.md records monthly exclusions for sixteen models, annual-only exclusions for glm-5.2 and grok-build-0.1, and no exclusion for minimax-m3." + }, + { + "case_id": "us__scenario_067__ssi", + "field": "case_annotation", + "old": "Fifteen models", + "new": "Thirteen models", + "reason": "prompt.md lists thirteen answers of $1,368 and six different answers among the nineteen models." + }, + { + "case_id": "us__scenario_068__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-haiku-4.5", + "old": "Subtracted the $8,389 ESI premiums from AGI a second time.", + "new": "Subtracted the $8,389 of employer-paid ESI premiums from wages when calculating AGI.", + "reason": "variables/input/employer_sponsored_insurance_premiums.py defines employer-paid premiums, while the irs_employment_income formula subtracts only contributions listed in parameters/gov/irs/gross_income/pre_tax_contributions.yaml, which prompt.md leaves at zero." + }, + { + "case_id": "us__scenario_068__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "deepseek-v4-pro", + "old": "That double-subtracts the premiums and adds excluded educational assistance", + "new": "That wrongly subtracts employer-paid premiums and adds excluded educational assistance", + "reason": "variables/input/employer_sponsored_insurance_premiums.py defines employer-paid premiums, and parameters/gov/irs/gross_income/pre_tax_contributions.yaml excludes them from the deductions used by irs_employment_income, so no first subtraction occurs." + }, + { + "case_id": "us__scenario_068__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3-flash-preview", + "old": "Started from an AGI of $25,695 by subtracting the $8,389 ESI premiums again, even though wages are already the taxable amount.", + "new": "Started from an AGI of $25,695 by subtracting the $8,389 of employer-paid ESI premiums from wages.", + "reason": "variables/input/employer_sponsored_insurance_premiums.py defines employer-paid premiums, and parameters/gov/irs/gross_income/pre_tax_contributions.yaml excludes them from the deductions used by irs_employment_income, so no first subtraction occurs." + }, + { + "case_id": "us__scenario_068__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.1-pro-preview", + "old": "Subtracted the ESI premiums from AGI again (giving $25,695)", + "new": "Subtracted employer-paid ESI premiums from wages when calculating AGI (giving $25,695)", + "reason": "variables/input/employer_sponsored_insurance_premiums.py defines employer-paid premiums, and parameters/gov/irs/gross_income/pre_tax_contributions.yaml excludes them from the deductions used by irs_employment_income, so no first subtraction occurs." + }, + { + "case_id": "us__scenario_068__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.5-flash-lite", + "old": "about $21,100", + "new": "about $22,095", + "reason": "The $997 answer in prompt.md and the md_income_tax_before_credits formula with parameters/gov/states/md/tax/income/rates/single.yaml imply taxable income of $3,000 + ($997 − $90) / 0.0475 = $22,094.74." + }, + { + "case_id": "us__scenario_068__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-6.1-sol", + "old": "tax $4.75 too low", + "new": "tax $4.72 below the reference", + "reason": "prompt.md records the model's answer as $1,250.62, and status.json records the reference as $1,255.3427734375, giving a difference of $4.72." + }, + { + "case_id": "us__scenario_068__state_income_tax_before_refundable_credits", + "field": "case_annotation", + "old": "employer-sponsored insurance premiums are not subtracted again", + "new": "employer-paid insurance premiums do not reduce AGI", + "reason": "variables/input/employer_sponsored_insurance_premiums.py defines employer-paid premiums, and parameters/gov/irs/gross_income/pre_tax_contributions.yaml excludes them from the deductions used by irs_employment_income, so no first subtraction occurs." + }, + { + "case_id": "us__scenario_068__state_income_tax_before_refundable_credits", + "field": "case_annotation", + "old": "$2,350–$2,900 cap", + "new": "$2,700 cap for single filers in 2024", + "reason": "parameters/gov/states/md/tax/income/deductions/standard/max.yaml sets the final former-rule single cap at $2,700 in 2024, and flat_deduction/applies.yaml switches md_standard_deduction to flat amounts in 2025; prompt.md supplies $2,900 only as model projections." + }, + { + "case_id": "us__scenario_068__state_income_tax_before_refundable_credits", + "field": "case_annotation", + "old": "ESI premiums subtracted a second time", + "new": "employer-paid ESI premiums wrongly subtracted from wages", + "reason": "variables/input/employer_sponsored_insurance_premiums.py defines employer-paid premiums, and parameters/gov/irs/gross_income/pre_tax_contributions.yaml excludes them from the deductions used by irs_employment_income, so no first subtraction occurs." + }, + { + "case_id": "us__scenario_072__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.1-flash-lite-preview", + "old": "$850 is 4.25% of $20,000, so the model taxed essentially all of the wages with no exemptions or deductions. It missed both the personal exemptions and the $40,000 Tier 2 standard deduction, which together leave Michigan taxable income at $0.", + "new": "$850 is 4.25% of $20,000. The model stated that it adjusted for personal exemptions and subtracted Social Security income, but its figure taxes the full $20,000 of wages with no exemption applied. It missed both the personal exemptions and the $40,000 Tier 2 standard deduction; the deduction alone leaves Michigan taxable income at $0.", + "reason": "prompt.md explicitly records an adjustment for personal exemptions, and policyengine_us/variables/gov/states/mi/tax/income/deductions/standard/tier_two/mi_standard_deduction_tier_two.py with parameters/gov/states/mi/tax/income/deductions/standard/tier_two/amount/base.yaml supports the $40,000 joint deduction. (audit: settlement (claude-opus-5-5): prompt.md: gemini-3.1-flash-lite-preview says it adjusted for personal exemptions, but $850 is exactly 4.25% of $20,000, about the household's whole Michigan income after the Social Security subtraction; variables/gov/states/mi/tax/income/mi_taxable_income.py subtracts mi_exemptions and the $40,000 Tier 2 deduction (mi_standard_deduction_tier_two.py) alone exceeds that income, giving the $0 reference. Checked: settled by the main session itself from the case files, prompt.md and the engine source named in the evidence (the lane settlement was cancelled while every lane was closed); a GPT-6.1 Sol check follows)" + }, + { + "case_id": "us__scenario_072__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "qwen-3.7-max", + "old": "The model made up a $6,500 'senior personal exemption' and subtracted interest and dividends twice, taxing $7,000.", + "new": "The model made up a $6,500 'senior personal exemption' and taxed $7,000 after subtracting interest and dividends once.", + "reason": "prompt.md records the final calculation as $20,166 - $166 - $13,000 = $7,000; the double subtraction appeared in an abandoned calculation yielding $6,834." + }, + { + "case_id": "us__scenario_073__snap", + "field": "annotation", + "model": "claude-opus-4.7", + "old": "It subtracted roughly $5,165 of medical expenses, an annual-scale figure that includes the pre-tax employer premiums, from monthly income, which drove net income to about zero and produced the full $298 allotment.", + "new": "It subtracted roughly $5,165 of medical expenses, an annual-scale figure that counts both $2,600 premium listings, from monthly income, which drove net income to about zero and produced the full $298 allotment.", + "reason": "prompt.md records this model calculating medical expenses as approximately $5,200 minus $35, which follows from the two $2,600 premium listings." + }, + { + "case_id": "us__scenario_073__snap", + "field": "annotation", + "model": "glm-5.2", + "old": "It also inflated the medical deduction to $11,089/year by counting pre-tax employer premiums and counting the $2,600 premium twice.", + "new": "It also inflated the medical deduction to $10,669/year by counting employer-paid premiums and counting the $2,600 premium twice.", + "reason": "prompt.md states medical expenses of $11,089 and a deduction of $10,669, and policyengine_us/variables/input/employer_sponsored_insurance_premiums.py defines the $5,789 premium as employer-paid." + }, + { + "case_id": "us__scenario_075__head_medicare_eligible", + "field": "annotation", + "model": "kimi-k3", + "old": "PolicyEngine's rule is age 65+, ESRD, or 24 months of Social Security disability receipt.", + "new": "PolicyEngine's rule is age 65+ or positive Social Security disability benefits with at least 24 months of receipt.", + "reason": "The engine's variables/gov/hhs/medicare/eligibility/is_medicare_eligible.py explicitly excludes ESRD and requires age eligibility or positive SSDI benefits with sufficient receipt months, with thresholds of 65 and 24 set by parameters/gov/hhs/medicare/eligibility/min_age.yaml and parameters/gov/hhs/medicare/eligibility/min_months_receiving_social_security_disability.yaml." + }, + { + "case_id": "us__scenario_075__head_medicare_eligible", + "field": "annotation", + "model": "qwen3.8-max", + "old": "Medicare requires age 65, ESRD, or 24 months of SSDI receipt, and the head meets none of these with $0 in Social Security disability benefits.", + "new": "PolicyEngine requires age 65+ or positive SSDI benefits with at least 24 months of receipt, and the head meets neither pathway.", + "reason": "The engine's variables/gov/hhs/medicare/eligibility/is_medicare_eligible.py explicitly excludes ESRD and requires age eligibility or positive SSDI benefits with sufficient receipt months, with thresholds of 65 and 24 set by parameters/gov/hhs/medicare/eligibility/min_age.yaml and parameters/gov/hhs/medicare/eligibility/min_months_receiving_social_security_disability.yaml." + }, + { + "case_id": "us__scenario_075__head_medicare_eligible", + "field": "case_annotation", + "old": "Every model treated the 'is disabled' flag as enough for Medicare and skipped the SSDI receipt and 24-month waiting-period requirement.", + "new": "Most models treated the 'is disabled' flag as enough for Medicare. gpt-5.4-nano relied on age 62, and gemini-3.1-flash-lite-preview invoked an age-62 disability threshold or approaching age eligibility.", + "reason": "prompt.md records gpt-5.4-nano reasoning solely from age 62 and gemini-3.1-flash-lite-preview invoking an age threshold or approaching age eligibility, contradicting the universal description." + }, + { + "case_id": "us__scenario_076__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "qwen3.8-max", + "old": "Applied Idaho's repealed graduated 1%/3%/5.5% brackets", + "new": "Applied graduated 1%/3%/5.5% brackets", + "reason": "Idaho never had a 1%/3%/5.5% schedule in the engine parameter gov.states.id.tax.income.main.head_of_household: its pre-2023 rates were 1%/3.1%/4.5%/5.5%/6.5% in 2021 and 1%/3%/4.5%/6% in 2022." + }, + { + "case_id": "us__scenario_077__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-fable-5", + "old": "Louisiana indexes the 2026 standard deduction to $12,835, so the tax is 3% × $10,171.18 = $305.14.", + "new": "The frozen reference uses a $12,835 deduction and gives $305.14; this output is excluded from scoring under d994.", + "reason": "status.json and reference_exclusions.json (scenario_077, d994) exclude this output and record Louisiana's published 2026 deduction as $12,838 (RIB 26-019), which prior_corrections.json already applied to this row." + }, + { + "case_id": "us__scenario_077__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-fable-5.1", + "old": "It missed that the deduction is inflation-indexed to $12,835 for 2026. That overstated taxable income by $335 and produced $315.18 instead of $305.14.", + "new": "That produced $315.18. The frozen reference uses a $12,835 deduction and gives $305.14; this output is excluded from scoring under d994.", + "reason": "status.json and reference_exclusions.json (scenario_077, d994) exclude this output and record Louisiana's published 2026 deduction as $12,838, as prior_corrections.json already applied to this row." + }, + { + "case_id": "us__scenario_077__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-haiku-4.5", + "old": "Louisiana taxes income at a flat 3% after a $12,835 standard deduction, which gives $305.14 on $23,006 AGI.", + "new": "Louisiana taxes income at a flat 3%. The frozen reference uses a $12,835 deduction and gives $305.14; this output is excluded from scoring under d994.", + "reason": "status.json and reference_exclusions.json (scenario_077, d994) exclude this output and record Louisiana's published 2026 deduction as $12,838, as prior_corrections.json already applied to this row." + }, + { + "case_id": "us__scenario_077__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-haiku-5.5", + "old": "and the only subtraction is the $12,835 standard deduction. That leaves $10,171.18 taxable at 3%.", + "new": "and for this household the only subtraction is the standard deduction. The frozen reference uses a $12,835 deduction, leaves $10,171.18 taxable at 3% and gives $305.14; this output is excluded from scoring under d994.", + "reason": "status.json and reference_exclusions.json (d994) exclude this output and record $12,838 as Louisiana's deduction; variables/gov/states/la/tax/income/la_taxable_income.py also allows itemized deductions, which this household does not claim." + }, + { + "case_id": "us__scenario_077__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-opus-4.7", + "old": "The 2026 inflation-adjusted amount is $12,835, so the tax is $305.14, not $315.", + "new": "The frozen reference uses a $12,835 deduction and gives $305.14; this output is excluded from scoring under d994.", + "reason": "status.json and reference_exclusions.json (scenario_077, d994) exclude this output and record Louisiana's published 2026 deduction as $12,838, as prior_corrections.json already applied to this row." + }, + { + "case_id": "us__scenario_077__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-opus-4.8", + "old": "Louisiana's 2026 standard deduction is inflation-indexed to $12,835. That leaves $10,171.18 taxable and $305.14 tax, not $315.", + "new": "The model submitted $315. The frozen reference uses a $12,835 deduction and gives $305.14; this output is excluded from scoring under d994.", + "reason": "status.json and reference_exclusions.json (scenario_077, d994) exclude this output and record Louisiana's published 2026 deduction as $12,838, as prior_corrections.json already applied to this row." + }, + { + "case_id": "us__scenario_077__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-opus-5", + "old": "by citing capital-loss treatment and rounding that don't exist. The capital loss is already capped at $3,000 in AGI, and the indexed $12,835 deduction gives $305.14.", + "new": "by citing capital-loss treatment and rounding. The $3,000 capital-loss cap is already reflected in its $23,006 AGI. The frozen reference uses a $12,835 deduction and gives $305.14; this output is excluded from scoring under d994.", + "reason": "prior_corrections.json fixed this row's wording on capital-loss treatment, which exists as the $3,000 cap, and status.json/reference_exclusions.json (d994) exclude this output." + }, + { + "case_id": "us__scenario_077__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-opus-5.5", + "old": "instead of the 2026 inflation-indexed $12,835. That overstated tax by about $10, giving $315.18 instead of $305.14.", + "new": "and submitted $315.18. The frozen reference uses a $12,835 deduction and gives $305.14; this output is excluded from scoring under d994.", + "reason": "status.json and reference_exclusions.json (scenario_077, d994) exclude this output and record Louisiana's published 2026 deduction as $12,838, as prior_corrections.json already applied to this row." + }, + { + "case_id": "us__scenario_077__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-sonnet-4.6", + "old": "The model applied pre-reform Louisiana law: a $4,500 personal exemption and a deduction for federal income tax paid, both repealed in the 2025 reform. It never applied the $12,835 standard deduction, so it overstated taxable income at $17,705 instead of $10,171.18.", + "new": "The model subtracted a $4,500 personal exemption and an $801 federal-income-tax deduction from $23,006 AGI, leaving $17,705 taxable at 3% and about $531 of tax. Louisiana ended the federal income tax deduction after 2021; the 2025 reform replaced the personal exemption with a standard deduction. The frozen reference uses a $12,835 deduction and gives $305.14; this output is excluded from scoring under d994.", + "reason": "parameters/gov/states/la/tax/income/deductions/federal_tax/availability.yaml ends the deduction in 2022, prior_corrections.json fixed this exact claim for this row, and reference_exclusions.json (d994) excludes this output." + }, + { + "case_id": "us__scenario_077__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-sonnet-5", + "old": "The only subtraction from AGI is the $12,835 indexed standard deduction, which gives $305.14.", + "new": "For this household the only subtraction from AGI is the standard deduction. The frozen reference uses a $12,835 deduction and gives $305.14; this output is excluded from scoring under d994.", + "reason": "variables/gov/states/la/tax/income/la_taxable_income.py still subtracts itemized deductions for filers who itemize, and reference_exclusions.json (d994) excludes this output and records $12,838 as Louisiana's deduction." + }, + { + "case_id": "us__scenario_077__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-sonnet-5.5", + "old": "Louisiana indexes it to $12,835 for 2026, so taxable income is $10,171.18 and tax is $305.14, not $315.18.", + "new": "That gives $315.18. The frozen reference uses a $12,835 deduction and gives $305.14; this output is excluded from scoring under d994.", + "reason": "status.json and reference_exclusions.json (scenario_077, d994) exclude this output and record Louisiana's published 2026 deduction as $12,838, as prior_corrections.json already applied to this row." + }, + { + "case_id": "us__scenario_077__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "deepseek-v4-flash-0731", + "old": "Louisiana's 2026 single standard deduction is $12,835, which leaves $10,171.18 taxable and $305.14 tax.", + "new": "The frozen reference uses a $12,835 deduction and gives $305.14; this output is excluded from scoring under d994.", + "reason": "reference_exclusions.json (d994) records Louisiana's 2026 single deduction as $12,838 (RIB 26-019) and excludes this output, as prior_corrections.json already applied to this row." + }, + { + "case_id": "us__scenario_077__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "deepseek-v4-pro", + "old": "instead of the 2026 inflation-adjusted $12,835. That produced $315.18 instead of $305.14.", + "new": "and submitted $315.18. The frozen reference uses a $12,835 deduction and gives $305.14; this output is excluded from scoring under d994.", + "reason": "status.json and reference_exclusions.json (scenario_077, d994) exclude this output and record Louisiana's published 2026 deduction as $12,838, as prior_corrections.json already applied to this row." + }, + { + "case_id": "us__scenario_077__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "deepseek-v4-pro-0813", + "old": "The model applied repealed pre-2025 law: the federal income tax deduction, a $4,500 deduction plus a $1,000 exemption, and the graduated 1.85%/3.5% brackets. The current rules are a flat 3% on AGI minus the $12,835 standard deduction.", + "new": "The model used a federal-income-tax deduction that Louisiana ended after 2021, a $4,500 deduction plus a $1,000 exemption, and graduated 1.85%/3.5% brackets. Louisiana has applied a flat 3% rate since 2025. The frozen reference uses a $12,835 deduction and gives $305.14; this output is excluded from scoring under d994.", + "reason": "parameters/gov/states/la/tax/income/deductions/federal_tax/availability.yaml ends the deduction in 2022, prior_corrections.json fixed this row the same way, and reference_exclusions.json (d994) excludes this output." + }, + { + "case_id": "us__scenario_077__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "deepseek-v4.1-flash", + "old": "instead of the 2026 inflation-indexed $12,835 standard deduction. That overstated taxable income by $335 and gave $315.18 instead of $305.14.", + "new": "and submitted $315.18. The frozen reference uses a $12,835 deduction and gives $305.14; this output is excluded from scoring under d994.", + "reason": "status.json and reference_exclusions.json (scenario_077, d994) exclude this output and record Louisiana's published 2026 deduction as $12,838, as prior_corrections.json already applied to this row." + }, + { + "case_id": "us__scenario_077__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3-flash-preview", + "old": "The flat 3% rate applies after the $12,835 standard deduction.", + "new": "The frozen reference applies the flat 3% rate after a $12,835 deduction and gives $305.14; this output is excluded from scoring under d994.", + "reason": "reference_exclusions.json (d994) records Louisiana's 2026 deduction as $12,838 and excludes this output, as prior_corrections.json already applied to this row." + }, + { + "case_id": "us__scenario_077__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.1-flash-lite-preview", + "old": "$158 understates the correct result. The correct calculation is 3% × ($23,006 AGI − $12,835 standard deduction) = $305.14.", + "new": "$158 is below the frozen reference. The frozen reference uses a $12,835 deduction and gives $305.14; this output is excluded from scoring under d994.", + "reason": "status.json and reference_exclusions.json (scenario_077, d994) exclude this output from scoring, as prior_corrections.json already applied to this row." + }, + { + "case_id": "us__scenario_077__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.1-pro-preview", + "old": "Louisiana applies a flat 3% after a single $12,835 standard deduction.", + "new": "The frozen reference applies a flat 3% after a single $12,835 deduction and gives $305.14; this output is excluded from scoring under d994.", + "reason": "reference_exclusions.json (d994) records Louisiana's 2026 deduction as $12,838 and excludes this output, as prior_corrections.json already applied to this row." + }, + { + "case_id": "us__scenario_077__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.5-flash", + "old": "1.85% bracket instead of the flat 3% rate on AGI minus $12,835.", + "new": "1.85% bracket. The frozen reference applies the flat 3% rate to AGI minus a $12,835 deduction and gives $305.14; this output is excluded from scoring under d994.", + "reason": "reference_exclusions.json (d994) records Louisiana's 2026 deduction as $12,838 and excludes this output, as prior_corrections.json already applied to this row." + }, + { + "case_id": "us__scenario_077__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.5-flash-lite", + "old": "Louisiana's only subtraction is the $12,835 standard deduction, which leaves $10,171.18 of the $23,006 AGI taxable at 3% for $305.14.", + "new": "For this household the only subtraction is the standard deduction. The frozen reference uses a $12,835 deduction, leaves $10,171.18 of the $23,006.18 AGI taxable at 3% and gives $305.14; this output is excluded from scoring under d994.", + "reason": "reference_exclusions.json (d994) records $12,838 and excludes this output; la_taxable_income.py also allows itemized deductions, and $10,171.18 follows from the $23,006.18 AGI in reference_explanation.csv." + }, + { + "case_id": "us__scenario_077__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.6-flash", + "old": "The 2026 Louisiana standard deduction is inflation-adjusted to $12,835, which gives $305.14.", + "new": "The frozen reference uses a $12,835 deduction and gives $305.14; this output is excluded from scoring under d994.", + "reason": "reference_exclusions.json (d994) records Louisiana's 2026 deduction as $12,838 (RIB 26-019) and excludes this output, as prior_corrections.json already applied to this row." + }, + { + "case_id": "us__scenario_077__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.7-flash", + "old": "The tax is a flat 3% on AGI minus $12,835, which is $305.14.", + "new": "The frozen reference applies a flat 3% to AGI minus a $12,835 deduction and gives $305.14; this output is excluded from scoring under d994.", + "reason": "status.json and reference_exclusions.json (scenario_077, d994) exclude this output, as prior_corrections.json already applied to this row." + }, + { + "case_id": "us__scenario_077__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.8-flash", + "old": "Louisiana's flat 3% tax on $23,006 AGI minus the $12,835 standard deduction comes to $305.14.", + "new": "The frozen reference applies Louisiana's flat 3% to AGI minus a $12,835 deduction and gives $305.14; this output is excluded from scoring under d994.", + "reason": "reference_exclusions.json (d994) records Louisiana's 2026 deduction as $12,838 and excludes this output from scoring." + }, + { + "case_id": "us__scenario_077__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-4-argon", + "old": "and missed the 2026 inflation adjustment to $12,835. That overstated tax at $315.18 instead of $305.14.", + "new": "and submitted $315.18. The frozen reference uses a $12,835 deduction and gives $305.14; this output is excluded from scoring under d994.", + "reason": "status.json and reference_exclusions.json (scenario_077, d994) exclude this output and record Louisiana's published 2026 deduction as $12,838." + }, + { + "case_id": "us__scenario_077__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "glm-5.2", + "old": "It used the unindexed $12,500 deduction instead of the 2026 indexed $12,835, which gave $315.18 instead of $305.14.", + "new": "It used the $12,500 deduction and submitted $315.18. The frozen reference uses a $12,835 deduction and gives $305.14; this output is excluded from scoring under d994.", + "reason": "status.json and reference_exclusions.json (scenario_077, d994) exclude this output, as prior_corrections.json already applied to this row." + }, + { + "case_id": "us__scenario_077__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "glm-5.3", + "old": "It also used the unindexed $12,500 deduction instead of $12,835.", + "new": "It also used the $12,500 deduction. The frozen reference uses a $12,835 deduction and gives $305.14; this output is excluded from scoring under d994.", + "reason": "reference_exclusions.json (d994) records Louisiana's 2026 deduction as $12,838 and excludes this output, as prior_corrections.json already applied to this row." + }, + { + "case_id": "us__scenario_077__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-5.4-mini", + "old": "with no zero bracket, and AGI of $23,006 exceeds the $12,835 standard deduction by $10,171.18, which produces $305.14.", + "new": "with no zero bracket. The frozen reference uses a $12,835 deduction, leaves $10,171.18 taxable and gives $305.14; this output is excluded from scoring under d994.", + "reason": "reference_exclusions.json (d994) excludes this output, as prior_corrections.json already applied to this row, and $23,006 less $12,835 is $10,171, so $10,171.18 needs reference_explanation.csv's $23,006.18 AGI." + }, + { + "case_id": "us__scenario_077__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-5.4-nano", + "old": "It never subtracted the $12,835 standard deduction from $23,006 AGI and applied the flat 3% rate, which gives $305.14.", + "new": "It never applied Louisiana's standard deduction and flat 3% rate to its AGI. The frozen reference uses a $12,835 deduction and gives $305.14; this output is excluded from scoring under d994.", + "reason": "reference_exclusions.json (d994) records Louisiana's 2026 deduction as $12,838 and excludes this output from scoring." + }, + { + "case_id": "us__scenario_077__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-5.5", + "old": "without the 2026 inflation indexing to $12,835. That produced $315.18 instead of $305.14.", + "new": "and submitted $315.18. The frozen reference uses a $12,835 deduction and gives $305.14; this output is excluded from scoring under d994.", + "reason": "status.json and reference_exclusions.json (scenario_077, d994) exclude this output, as prior_corrections.json already applied to this row." + }, + { + "case_id": "us__scenario_077__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-5.6-luna", + "old": "instead of the inflation-indexed $12,835 for 2026. That overstated taxable income by $335 and tax by about $10.", + "new": "and submitted $315.18. The frozen reference uses a $12,835 deduction and gives $305.14; this output is excluded from scoring under d994.", + "reason": "status.json and reference_exclusions.json (scenario_077, d994) exclude this output, as prior_corrections.json already applied to this row." + }, + { + "case_id": "us__scenario_077__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-5.6-sol", + "old": "instead of the 2026 indexed standard deduction of $12,835. It got $315.18 instead of $305.14.", + "new": "and submitted $315.18. The frozen reference uses a $12,835 deduction and gives $305.14; this output is excluded from scoring under d994.", + "reason": "status.json and reference_exclusions.json (scenario_077, d994) exclude this output, as prior_corrections.json already applied to this row." + }, + { + "case_id": "us__scenario_077__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-5.6-terra", + "old": "It also used $12,500 instead of the indexed $12,835. The correct base is $10,171.18 at 3%.", + "new": "It also used the $12,500 deduction. The frozen reference uses a $12,835 deduction, leaves $10,171.18 taxable at 3% and gives $305.14; this output is excluded from scoring under d994.", + "reason": "status.json and reference_exclusions.json (scenario_077, d994) exclude this output, as prior_corrections.json already applied to this row." + }, + { + "case_id": "us__scenario_077__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-6-astra", + "old": "The model correctly indexed the standard deduction but overshot, using $12,875 instead of PolicyEngine's 2026 value of $12,835. That understated taxable income by $40 and gave $303.93 instead of $305.14.", + "new": "The model subtracted a $12,875 standard deduction, which it called inflation-adjusted, from a $23,006 AGI and taxed the remaining $10,131 at 3%, for $303.93. That $12,875 figure is Louisiana's withholding and estimated-tax amount. The frozen reference uses a $12,835 deduction and gives $305.14; this output is excluded from scoring under d994.", + "reason": "policyengine-us 2.60.0's parameters/gov/states/la/tax/income/deductions/standard/amount.yaml sets 2026 single at $12,838, status.json identifies $12,875 as the withholding amount, and prior_corrections.json removed 'correctly indexed' and the '$40' attribution." + }, + { + "case_id": "us__scenario_077__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-6-luna", + "old": "The 2026 amount is $12,835, which gives $305.14 rather than $315.18.", + "new": "That gives $315.18. The frozen reference uses a $12,835 deduction and gives $305.14; this output is excluded from scoring under d994.", + "reason": "reference_exclusions.json (d994) records Louisiana's 2026 deduction as $12,838 and excludes this output, as prior_corrections.json already applied to this row." + }, + { + "case_id": "us__scenario_077__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-6-sol", + "old": "instead of the 2026 inflation-adjusted $12,835. It overstated tax at $315.18.", + "new": "and submitted $315.18. The frozen reference uses a $12,835 deduction and gives $305.14; this output is excluded from scoring under d994.", + "reason": "status.json and reference_exclusions.json (scenario_077, d994) exclude this output, as prior_corrections.json already applied to this row." + }, + { + "case_id": "us__scenario_077__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-6.1-sol", + "old": "and missed its 2026 inflation indexing to $12,835. That produced $315.18 instead of $305.14.", + "new": "and submitted $315.18. The frozen reference uses a $12,835 deduction and gives $305.14; this output is excluded from scoring under d994.", + "reason": "status.json and reference_exclusions.json (scenario_077, d994) exclude this output, as prior_corrections.json already applied to this row." + }, + { + "case_id": "us__scenario_077__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-6.1-terra", + "old": "Louisiana's 2026 deduction is $12,835, so the tax is 3% × $10,171.18 = $305.14.", + "new": "The model submitted $315.18. The frozen reference uses a $12,835 deduction and gives $305.14; this output is excluded from scoring under d994.", + "reason": "reference_exclusions.json (d994) records Louisiana's 2026 deduction as $12,838 (RIB 26-019) and excludes this output from scoring." + }, + { + "case_id": "us__scenario_077__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "grok-4.3", + "old": "Louisiana's only subtraction is the $12,835 standard deduction, which leaves $10,171.18 of the $23,006 AGI taxable at 3%.", + "new": "For this household the only subtraction is the standard deduction. The frozen reference uses a $12,835 deduction, leaves $10,171.18 taxable at 3% and gives $305.14; this output is excluded from scoring under d994.", + "reason": "reference_exclusions.json (d994) records $12,838 and excludes this output; variables/gov/states/la/tax/income/la_taxable_income.py also allows itemized deductions, which this household does not claim." + }, + { + "case_id": "us__scenario_077__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "grok-4.5", + "old": "Current law applies a flat 3% to AGI minus the $12,835 standard deduction.", + "new": "Louisiana's 2025 reform replaced these with a flat 3% rate and a standard deduction. The frozen reference uses a $12,835 deduction and gives $305.14; this output is excluded from scoring under d994.", + "reason": "reference_exclusions.json (d994) records Louisiana's 2026 deduction as $12,838 and excludes this output, as prior_corrections.json already applied to this row." + }, + { + "case_id": "us__scenario_077__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "grok-4.6", + "old": "The 2026 deduction is $12,835, which gives $305.14, not $315.", + "new": "That gives $315. The frozen reference uses a $12,835 deduction and gives $305.14; this output is excluded from scoring under d994.", + "reason": "reference_exclusions.json (d994) records Louisiana's 2026 deduction as $12,838 and excludes this output, as prior_corrections.json already applied to this row." + }, + { + "case_id": "us__scenario_077__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "grok-4.7", + "old": "instead of the 2026 inflation-indexed $12,835. That gave $315.18 instead of $305.14.", + "new": "and submitted $315.18. The frozen reference uses a $12,835 deduction and gives $305.14; this output is excluded from scoring under d994.", + "reason": "status.json and reference_exclusions.json (scenario_077, d994) exclude this output, as prior_corrections.json already applied to this row." + }, + { + "case_id": "us__scenario_077__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "grok-build-0.1", + "old": "The correct method is a flat 3% on AGI minus $12,835.", + "new": "The frozen reference applies a flat 3% to AGI minus a $12,835 deduction and gives $305.14; this output is excluded from scoring under d994.", + "reason": "status.json and reference_exclusions.json (scenario_077, d994) exclude this output, as prior_corrections.json already applied to this row." + }, + { + "case_id": "us__scenario_077__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "inkling", + "old": "instead of the 2026 inflation-adjusted $12,835. That yielded $315 instead of $305.14.", + "new": "and submitted $315. The frozen reference uses a $12,835 deduction and gives $305.14; this output is excluded from scoring under d994.", + "reason": "status.json and reference_exclusions.json (scenario_077, d994) exclude this output, as prior_corrections.json already applied to this row." + }, + { + "case_id": "us__scenario_077__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "kimi-k3", + "old": "instead of the 2026 indexed standard deduction of $12,835. That overstated tax at $315.18 instead of $305.14.", + "new": "and submitted $315.18. The frozen reference uses a $12,835 deduction and gives $305.14; this output is excluded from scoring under d994.", + "reason": "status.json and reference_exclusions.json (scenario_077, d994) exclude this output, as prior_corrections.json already applied to this row." + }, + { + "case_id": "us__scenario_077__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "minimax-m3", + "old": "Louisiana levies a flat 3% income tax, which is $305.14 here after the $12,835 standard deduction.", + "new": "Louisiana levies a flat 3% income tax. The frozen reference uses a $12,835 deduction and gives $305.14; this output is excluded from scoring under d994.", + "reason": "reference_exclusions.json (d994) records Louisiana's 2026 deduction as $12,838 and excludes this output, as prior_corrections.json already applied to this row." + }, + { + "case_id": "us__scenario_077__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "muse-spark-1.3", + "old": "and missed the 2026 inflation indexing to $12,835. It produced $315.18 instead of $305.14.", + "new": "and submitted $315.18. The frozen reference uses a $12,835 deduction and gives $305.14; this output is excluded from scoring under d994.", + "reason": "status.json and reference_exclusions.json (scenario_077, d994) exclude this output and record Louisiana's published 2026 deduction as $12,838." + }, + { + "case_id": "us__scenario_077__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "muse-wonder", + "old": "Louisiana's 2026 standard deduction is $12,835, which leaves $10,171.18 taxable and $305.14 tax.", + "new": "The frozen reference uses a $12,835 deduction and gives $305.14; this output is excluded from scoring under d994.", + "reason": "reference_exclusions.json (d994) records Louisiana's 2026 deduction as $12,838 (RIB 26-019) and excludes this output, as prior_corrections.json already applied to this row." + }, + { + "case_id": "us__scenario_077__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "ox-alpha", + "old": "Louisiana allows only its own $12,835 standard deduction, so taxable income is $10,171.18, not $2,406.", + "new": "The frozen Louisiana computation applies its own standard deduction and no separate exemption. The frozen reference uses a $12,835 deduction and gives $305.14; this output is excluded from scoring under d994.", + "reason": "reference_exclusions.json (d994) records Louisiana's 2026 deduction as $12,838 and excludes this output, as prior_corrections.json already applied to this row." + }, + { + "case_id": "us__scenario_077__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "qwen-3.7-max", + "old": "graduated brackets instead of a flat 3% on AGI minus $12,835.", + "new": "graduated brackets. Louisiana has applied a flat 3% rate since 2025. The frozen reference uses a $12,835 deduction and gives $305.14; this output is excluded from scoring under d994.", + "reason": "reference_exclusions.json (d994) records Louisiana's 2026 deduction as $12,838 and excludes this output, as prior_corrections.json already applied to this row." + }, + { + "case_id": "us__scenario_077__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "qwen3.8-max", + "old": "The correct subtraction is the $12,835 indexed standard deduction from $23,006, leaving $10,171.18 taxable and $305.14 tax.", + "new": "The frozen reference uses a $12,835 deduction and gives $305.14; this output is excluded from scoring under d994.", + "reason": "reference_exclusions.json (d994) records Louisiana's 2026 deduction as $12,838 and excludes this output, as prior_corrections.json already applied to this row." + }, + { + "case_id": "us__scenario_077__state_income_tax_before_refundable_credits", + "field": "case_annotation", + "old": "and repealed the personal exemption and the federal income tax deduction.", + "new": "and repealed the personal exemption. Louisiana ended the federal income tax deduction after 2021.", + "reason": "parameters/gov/states/la/tax/income/deductions/federal_tax/availability.yaml sets the deduction false from 2022 (Acts 2021, No. 39), and prior_corrections.json removed this claim from the earlier case note." + }, + { + "case_id": "us__scenario_077__state_income_tax_before_refundable_credits", + "field": "case_annotation", + "old": "Starting in 2026 the standard deduction is indexed for inflation, so PolicyEngine uses $12,835: ($23,006.18 AGI − $12,835) × 3% = $305.14.", + "new": "Starting in 2026 the standard deduction is indexed for inflation under R.S. 47:294(B). The frozen reference, computed on policyengine-us 2.15.17, uses $12,835: ($23,006.18 AGI − $12,835) × 3% = $305.14. Louisiana first published its 2026 return deduction, $12,838, in RIB 26-019; that gives $305.05, and this output is excluded from scoring under d994.", + "reason": "policyengine-us 2.60.0's parameters/gov/states/la/tax/income/deductions/standard/amount.yaml carries $12,838 for 2026, and status.json gives the frozen value's engine as 2.15.17 and the exclusion as d994. (audit: settlement (claude-opus-5-5): status.json's alternative_reading records that Louisiana published its $12,875 2026 withholding and estimated-tax amount before the freeze, and its exclusion calls RIB 26-019's $12,838 the first 2026 return amount Louisiana published, so the claim must name the return deduction; ($23,006.18 - $12,838) x 3% is $305.05. Checked: settled by the main session itself from the case files, prompt.md and the engine source named in the evidence (the lane settlement was cancelled while every lane was closed); a GPT-6.1 Sol check follows)" + }, + { + "case_id": "us__scenario_077__state_income_tax_before_refundable_credits", + "field": "case_annotation", + "old": "Most models used the unindexed $12,500 deduction and got $315.18.", + "new": "Of the 51 models, 23 answered $315.18 or $315, consistent with the unindexed $12,500 deduction.", + "reason": "prompt.md lists 23 of 51 answers at $315.18 or $315, and prior_corrections.json already replaced 'Most models' with a count." + }, + { + "case_id": "us__scenario_078__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-haiku-5.5", + "old": "The correct calculation is", + "new": "The reference calculation is", + "reason": "status.json (scored false) and reference_exclusions.json exclude this output from scoring at its frozen value of 24,164.46, with an alternative of 23,772.80, so the frozen derivation cannot be called correct." + }, + { + "case_id": "us__scenario_078__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "minimax-m3", + "old": "The filer has $131,526.91 of taxable income", + "new": "The reference has $131,526.91 of taxable income", + "reason": "status.json (scored false) and reference_exclusions.json record that the taxable income and the 24,164.46 frozen value depend on unlisted inputs (the refund's taxability and the Maryland tax withheld), so they cannot be stated as the filer's facts." + }, + { + "case_id": "us__scenario_078__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-fable-5.1", + "old": "when the true total is above the $40,400 cap", + "new": "when the reference's total, which uses the engine's Maryland withholding estimate of state and county tax, is above the $40,400 cap", + "reason": "The note in reference_exclusions.json for scenario_078 says the reference's SALT uses the Maryland withholding estimate ($15,791.66, variable md_withheld_income_tax), and that under the engine's own liability ($11,295.39) the $40,400 cap does not bind, so the total over the cap is not a settled fact." + }, + { + "case_id": "us__scenario_078__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-5.4-mini", + "old": "The correct itemized total is $68,610.", + "new": "The reference itemized total is $68,610.", + "reason": "The exclusion records unlisted Maryland withholding, so $68,610 is the reference's assumed deduction rather than a uniquely established household amount." + }, + { + "case_id": "us__scenario_078__federal_income_tax_before_refundable_credits", + "field": "case_annotation", + "old": "For this Maryland filer, deductible SALT combines the $26,460 real estate tax with Maryland state income tax and the county piggyback income tax.", + "new": "The frozen reference combines $26,460 in real estate tax with the engine's Maryland withholding estimate, which includes state and county income tax.", + "reason": "The exclusion records actual withholding as unlisted and distinguishes the reference's withholding estimate from its lower liability alternative." + }, + { + "case_id": "us__scenario_078__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-6-astra", + "old": "Stated that no other deductible tax payments were reported, and so left out the Maryland state and county income tax owed on the wages. That tax is a deductible SALT item and pushes SALT to the $40,400 cap.", + "new": "Stated that no other deductible tax payments were reported and used $26,460 of real estate taxes as SALT. The reference adds the engine's Maryland withholding estimate of state and county income tax, which raises SALT above the $40,400 cap; actual tax withheld is unlisted in the prompt.", + "reason": "The engine uses a withholding estimate, while the exclusion's recorded liability of $11,295.39 plus $26,460 property tax totals $37,755.39, below the cap." + }, + { + "case_id": "us__scenario_078__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-fable-5", + "old": "Put only the $26,460 real estate tax into SALT and left out Maryland state and county income tax, which would have pushed SALT to the $40,400 cap.", + "new": "Put only the $26,460 real estate tax into SALT. The reference adds the engine's Maryland withholding estimate of state and county tax and reaches the $40,400 cap.", + "reason": "The exclusion records unlisted withholding and a liability alternative below the SALT cap." + }, + { + "case_id": "us__scenario_078__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-haiku-4.5", + "old": "It also limited SALT to the $26,460 property tax, leaving out Maryland state and county income tax, which bring SALT up to the $40,400 cap.", + "new": "It also limited SALT to the $26,460 property tax. The reference adds the engine's Maryland withholding estimate of state and county tax and reaches the $40,400 cap.", + "reason": "The exclusion records unlisted withholding and a liability alternative below the SALT cap." + }, + { + "case_id": "us__scenario_078__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-opus-5", + "old": "Property tax plus Maryland state and county income tax fill the higher cap completely, so it overstated taxable income by $30,400.", + "new": "The reference fills the higher cap using property tax and the engine's Maryland withholding estimate of state and county tax, so the model's taxable income of $161,927 was $30,400.09 above the reference's $131,526.91.", + "reason": "The exclusion records unlisted withholding and a liability alternative below the SALT cap. (audit: settlement (claude-opus-5-5): prompt.md: claude-opus-5 reached taxable income of $161,927 with SALT capped at $10,000; reference_explanation.csv gives $131,526.91, so the published $30,400 difference (the $40,400 cap less $10,000) is correct and the replacement dropped it. Checked: settled by the main session itself from the case files, prompt.md and the engine source named in the evidence (the lane settlement was cancelled while every lane was closed); a GPT-6.1 Sol check follows)" + }, + { + "case_id": "us__scenario_078__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-opus-5.5", + "old": "when the full total exceeds the cap and the deduction should be $40,400.", + "new": "while the reference's total uses the engine's Maryland withholding estimate of state and county tax and exceeds the $40,400 cap.", + "reason": "The exclusion records unlisted withholding and a liability alternative below the SALT cap." + }, + { + "case_id": "us__scenario_078__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-sonnet-5.5", + "old": "Including it pushes SALT past the cap to the full $40,400, so its taxable income of about $138,445 was too high.", + "new": "The reference uses the engine's Maryland withholding estimate of state and county tax to reach the $40,400 cap and has taxable income of $131,526.91; the model calculated about $138,445.", + "reason": "The exclusion records unlisted withholding and a liability alternative below the SALT cap." + }, + { + "case_id": "us__scenario_078__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "deepseek-v4-pro-0813", + "old": "It also left Maryland county income tax out of SALT, where the full total hits the $40,400 cap.", + "new": "It also left Maryland county income tax out of SALT. The reference reaches the $40,400 cap using the engine's Maryland withholding estimate of state and county tax.", + "reason": "The exclusion records unlisted withholding and a liability alternative below the SALT cap." + }, + { + "case_id": "us__scenario_078__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "deepseek-v4.1-flash", + "old": "Counted only the $26,460 property tax as SALT and left out Maryland state and county income tax, which bring SALT to the $40,400 cap.", + "new": "Counted only the $26,460 property tax as SALT (the reference adds the engine's Maryland withholding estimate of state and county tax and reaches the $40,400 cap).", + "reason": "The exclusion records unlisted withholding and a liability alternative below the SALT cap. (audit: settlement (claude-opus-5-5): prompt.md: deepseek-v4.1-flash deducted the $26,460 property tax as its whole SALT and reached $145,467 of taxable income; the field's next sentence ('That gave taxable income of $145,467') must follow the model's step, so the reference's withholding estimate (reference_exclusions.json) goes in a parenthesis. Checked: settled by the main session itself from the case files, prompt.md and the engine source named in the evidence (the lane settlement was cancelled while every lane was closed); a GPT-6.1 Sol check follows)" + }, + { + "case_id": "us__scenario_078__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.8-flash", + "old": "which Maryland state, county and property taxes together fill.", + "new": "which the reference fills using property tax and the engine's Maryland withholding estimate of state and county tax.", + "reason": "The exclusion records unlisted withholding and a liability alternative below the SALT cap." + }, + { + "case_id": "us__scenario_078__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-4-argon", + "old": "Limited SALT to the $26,460 real estate tax and left out Maryland state and county income tax, which bring SALT to $40,400.", + "new": "Limited SALT to the $26,460 real estate tax. The reference adds the engine's Maryland withholding estimate of state and county tax and reaches the $40,400 cap.", + "reason": "The exclusion records unlisted withholding and a liability alternative below the SALT cap." + }, + { + "case_id": "us__scenario_078__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-5.4-nano", + "old": "Itemized only mortgage interest and property tax, leaving out Maryland state and county income tax, which bring SALT to the $40,400 cap.", + "new": "Itemized only mortgage interest and property tax. The reference adds the engine's Maryland withholding estimate of state and county tax and reaches the $40,400 cap.", + "reason": "The exclusion records unlisted withholding and a liability alternative below the SALT cap." + }, + { + "case_id": "us__scenario_078__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-5.5", + "old": "Counted only the $26,460 property tax as SALT and left out Maryland state and county income tax, which bring SALT to $40,400.", + "new": "Counted only the $26,460 property tax as SALT. The reference adds the engine's Maryland withholding estimate of state and county tax and reaches the $40,400 cap.", + "reason": "The exclusion records unlisted withholding and a liability alternative below the SALT cap." + }, + { + "case_id": "us__scenario_078__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-5.6-luna", + "old": "With that tax included, SALT reaches the $40,400 cap.", + "new": "The reference reaches the $40,400 cap using the engine's Maryland withholding estimate of state and county tax.", + "reason": "The exclusion records unlisted withholding and a liability alternative below the SALT cap." + }, + { + "case_id": "us__scenario_078__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-5.6-sol", + "old": "Limited SALT to the $26,460 real estate tax and never added the Maryland state and county income tax on $198,505 of wages. Including it brings SALT to the $40,400 cap and taxable income to $131,526.91.", + "new": "Used $26,460 of real estate tax for SALT and calculated $145,467 of taxable income. The reference adds the engine's Maryland withholding estimate of state and county tax, reaches the $40,400 cap, and has $131,526.91 of taxable income.", + "reason": "The exclusion records unlisted withholding and a liability alternative below the SALT cap." + }, + { + "case_id": "us__scenario_078__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-5.6-terra", + "old": "Itemized only mortgage interest and real estate tax and left out Maryland state and county income tax, so SALT was $26,460 instead of the capped $40,400.", + "new": "Itemized only mortgage interest and real estate tax, using $26,460 of SALT. The reference adds the engine's Maryland withholding estimate of state and county tax and reaches the $40,400 cap.", + "reason": "The exclusion records unlisted withholding and a liability alternative below the SALT cap." + }, + { + "case_id": "us__scenario_078__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-6-luna", + "old": "Itemized only $26,460 of property tax as SALT and left out Maryland state and county income tax, which fill the $40,400 cap. This overstated taxable income by $13,940.", + "new": "Itemized only $26,460 of property tax as SALT. The reference adds the engine's Maryland withholding estimate of state and county tax, reaches the $40,400 cap, and has about $13,940 less taxable income than the model.", + "reason": "The exclusion records unlisted withholding and a liability alternative below the SALT cap." + }, + { + "case_id": "us__scenario_078__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-6-sol", + "old": "Added $6,936 of Maryland state income tax to SALT but left out the county piggyback income tax, which pushes SALT past the cap to $40,400. Its taxable income of $138,531 was therefore about $7,000 too high.", + "new": "Added about $6,936 of Maryland state income tax to SALT. The reference uses the engine's Maryland withholding estimate of state and county tax to reach the $40,400 cap and has taxable income of $131,526.91, about $7,000 below the model's approximately $138,531.", + "reason": "The exclusion records unlisted withholding and a liability alternative below the SALT cap." + }, + { + "case_id": "us__scenario_078__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-6.1-sol", + "old": "With the county tax included, SALT is the full $40,400.", + "new": "The reference reaches the $40,400 cap using the engine's Maryland withholding estimate of state and county tax.", + "reason": "The exclusion records unlisted withholding and a liability alternative below the SALT cap." + }, + { + "case_id": "us__scenario_078__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-6.1-terra", + "old": "Deducted only real estate tax as SALT and left out Maryland state and county income tax, which bring SALT to the $40,400 cap.", + "new": "Deducted only real estate tax as SALT (the reference adds the engine's Maryland withholding estimate of state and county tax and reaches the $40,400 cap).", + "reason": "The exclusion records unlisted withholding and a liability alternative below the SALT cap. (audit: settlement (claude-opus-5-5): prompt.md: gpt-6.1-terra deducted mortgage interest and real estate tax only; the field's next sentence ('That gave taxable income of $145,467') must follow the model's step, so the reference's withholding estimate (reference_exclusions.json) goes in a parenthesis. Checked: settled by the main session itself from the case files, prompt.md and the engine source named in the evidence (the lane settlement was cancelled while every lane was closed); a GPT-6.1 Sol check follows)" + }, + { + "case_id": "us__scenario_078__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "grok-4.5", + "old": "It also left Maryland state and county income tax out of SALT, which reaches the $40,400 cap.", + "new": "It also left Maryland state and county income tax out of SALT. The reference reaches the $40,400 cap using the engine's Maryland withholding estimate of state and county tax.", + "reason": "The exclusion records unlisted withholding and a liability alternative below the SALT cap." + }, + { + "case_id": "us__scenario_078__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "grok-4.6", + "old": "and SALT should be capped at $40,400 including county income tax.", + "new": "and the reference reaches the $40,400 SALT cap using the engine's Maryland withholding estimate of state and county tax.", + "reason": "The exclusion records unlisted withholding and a liability alternative below the SALT cap." + }, + { + "case_id": "us__scenario_078__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "grok-4.7", + "old": "Limited SALT to the $26,460 property tax and left out Maryland state and county income tax, which fill the $40,400 cap.", + "new": "Limited SALT to the $26,460 property tax. The reference adds the engine's Maryland withholding estimate of state and county tax and reaches the $40,400 cap.", + "reason": "The exclusion records unlisted withholding and a liability alternative below the SALT cap." + }, + { + "case_id": "us__scenario_078__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "inkling", + "old": "Treated SALT as property tax only ($26,460) and left out the Maryland state and county income tax on the wages, which brings SALT to the $40,400 cap. It therefore taxed $145,467 instead of $131,526.91.", + "new": "Treated SALT as property tax only ($26,460) and taxed approximately $145,467. The reference adds the engine's Maryland withholding estimate of state and county tax, reaches the $40,400 cap, and has $131,526.91 of taxable income.", + "reason": "The exclusion records unlisted withholding and a liability alternative below the SALT cap." + }, + { + "case_id": "us__scenario_078__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "kimi-k3", + "old": "It left out Maryland state and county income tax, which bring SALT to the full cap, so taxable income came out at $145,467.", + "new": "It calculated taxable income of $145,467 using the reported property tax. The reference reaches the full cap by adding the engine's Maryland withholding estimate of state and county tax.", + "reason": "The exclusion records unlisted withholding and a liability alternative below the SALT cap." + }, + { + "case_id": "us__scenario_078__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "muse-spark-1.3", + "old": "Limited SALT to property tax and left out Maryland state and county income tax, which reach the $40,400 cap.", + "new": "Limited SALT to property tax. The reference reaches the $40,400 cap by adding the engine's Maryland withholding estimate of state and county tax.", + "reason": "The exclusion records unlisted withholding and a liability alternative below the SALT cap." + }, + { + "case_id": "us__scenario_078__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "muse-wonder", + "old": "Itemized only $26,460 of property tax as SALT and left out Maryland state and county income tax, which bring SALT to the $40,400 cap. This overstated taxable income by $13,940.", + "new": "Itemized only $26,460 of property tax as SALT. The reference adds the engine's Maryland withholding estimate of state and county tax, reaches the $40,400 cap, and has about $13,940 less taxable income than the model.", + "reason": "The exclusion records unlisted withholding and a liability alternative below the SALT cap." + }, + { + "case_id": "us__scenario_078__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "ox-alpha", + "old": "It left out Maryland state and county income tax, which bring SALT to the full $40,400.", + "new": "The reference reaches the $40,400 cap by adding the engine's Maryland withholding estimate of state and county tax to property tax.", + "reason": "The exclusion records unlisted withholding and a liability alternative below the SALT cap." + }, + { + "case_id": "us__scenario_078__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "qwen3.8-max", + "old": "It also left Maryland state and county income tax out of SALT, which reaches the $40,400 cap.", + "new": "It also left Maryland state and county income tax out of SALT. The reference reaches the $40,400 cap using the engine's Maryland withholding estimate of state and county tax.", + "reason": "The exclusion records unlisted withholding and a liability alternative below the SALT cap." + }, + { + "case_id": "us__scenario_078__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.5-flash-lite", + "old": "Used the standard deduction when it should have itemized $68,610 ($40,400 SALT at the cap plus $28,210 mortgage interest).", + "new": "Used the standard deduction when itemizing is larger; the reference itemizes $68,610 ($40,400 SALT at the cap plus $28,210 mortgage interest).", + "reason": "The output is excluded (status.json scored false), and reference_exclusions.json records that SALT reaches the cap only through the Maryland withholding estimate; under the engine's $11,295.39 liability itemized deductions are about $65,965, which still exceeds the $16,100 standard deduction, so $68,610 is the reference's figure and cannot be called the required amount." + }, + { + "case_id": "us__scenario_079__head_medicare_eligible", + "field": "case_annotation", + "old": "and answered Yes when the answer is No.", + "new": "and answered Yes where the frozen reference is No. The reference depends on the unlisted months-of-receipt input, so this output is not scored for any model.", + "reason": "status.json (scored=false) and the scenario_079 head_medicare_eligible entry in reference_exclusions.json exclude this output because the facts do not settle the months input, so the frozen value of 0 is not graded as the answer." + }, + { + "case_id": "us__scenario_079__head_medicare_eligible", + "field": "annotation", + "model": "gemini-3.5-flash", + "old": "so the correct answer is not eligible.", + "new": "so the engine returns not eligible.", + "reason": "status.json (scored=false) and reference_exclusions.json exclude this output and keep its frozen value of 0 ungraded, so the row cannot call that value the correct answer." + }, + { + "case_id": "us__scenario_079__snap", + "field": "case_annotation", + "old": "in place of the $26 actual excess ($61 − $35)", + "new": "in place of the $1 actual excess ($36 of other medical expenses − $35), since the engine does not count over-the-counter health expenses", + "reason": "Engine variable snap_allowable_medical_expenses adds only health insurance premiums and other_medical_expenses and leaves out over-the-counter health expenses, so with the $35 disregard (parameters gov.usda.snap.income.deductions.excess_medical_expense.disregard) the actual excess is $432/12 − $35 = $1; snap_excess_medical_expense_deduction then pays Arizona's $145 standard deduction (excess_medical_expense.standard AZ) because that excess is above 0." + }, + { + "case_id": "us__scenario_080__snap", + "field": "annotation", + "model": "claude-fable-5", + "old": "It correctly applied BBCE and the energy-subsidy SUA to reach $0 net income, then used a $293/month one-person maximum allotment. The correct maximum is $298 for January–September and $304.68 for October–December, giving $3,596.04 instead of $3,516.", + "new": "It applied BBCE and used a $293/month one-person maximum allotment. The release's c_snap_hold_fy2026 convention holds the maximum at $298 for all 12 months. It reached $0 net income by applying a SUA, as the frozen calculation did; the current engine returns $3,240 under the recorded reading, and this output remains excluded.", + "reason": "record/fixes/latest_c_snap_hold_fy2026.py holds the $298 maximum all year, and status.json, record/reference_outputs.csv.meta.json revisions[17,20], variables/gov/usda/snap/income/deductions/shelter/snap_utility_allowance_type.py, and parameters/gov/usda/snap/income/deductions/utility/heat_and_eat_requires_elderly_disabled.yaml establish the excluded no-SUA $3,240 reading." + }, + { + "case_id": "us__scenario_080__snap", + "field": "annotation", + "model": "claude-fable-5.1", + "old": "It applied the FY2026 $298 maximum to all 12 months and missed the October 2026 increase to $304.68 for October–December. It also wrongly excluded the $300/month financial assistance from income. It reached $0 net income through the standard deduction alone, when the actual path is the $857 SUA triggered by the energy subsidy.", + "new": "Its $298 maximum for all 12 months follows c_snap_hold_fy2026. It reached $0 net income after excluding the countable $300/month financial assistance. The current engine withholds the deemed SUA under the recorded reading and returns $3,240; this output remains excluded.", + "reason": "record/fixes/latest_c_snap_hold_fy2026.py holds the $298 maximum all year, and status.json, record/reference_outputs.csv.meta.json revisions[17,20], variables/gov/usda/snap/income/deductions/shelter/snap_utility_allowance_type.py, and parameters/gov/usda/snap/income/deductions/utility/heat_and_eat_requires_elderly_disabled.yaml establish the excluded no-SUA $3,240 reading." + }, + { + "case_id": "us__scenario_080__snap", + "field": "annotation", + "model": "claude-haiku-4.5", + "old": "which makes the household eligible for the maximum allotment.", + "new": "which preserves eligibility under both readings in this excluded case.", + "reason": "status.json and record/reference_outputs.csv.meta.json revisions[17,20] preserve eligibility but give $3,240 under the current recorded reading, so categorical eligibility alone does not establish entitlement to the maximum." + }, + { + "case_id": "us__scenario_080__snap", + "field": "annotation", + "model": "claude-haiku-5.5", + "old": "so the household receives the maximum allotment of $3,596.04.", + "new": "and the current engine returns $3,240 under the recorded reading; $3,596.04 is retained solely as this excluded output's frozen value.", + "reason": "status.json and record/reference_outputs.csv.meta.json revision[20] retain $3,596.04 solely as an excluded frozen value and record the current engine's $3,240 result." + }, + { + "case_id": "us__scenario_080__snap", + "field": "annotation", + "model": "claude-opus-4.7", + "old": "It used a $293/month maximum allotment instead of $298 (January–September) and $304.68 (October–December). It also excluded the $300/month financial assistance from countable income. The $857 SUA from the energy subsidy, not the standard deduction alone, is what zeroes net income.", + "new": "It used a $293/month maximum allotment and excluded the countable $300/month financial assistance. The release holds the maximum at $298 all year. The frozen calculation applied a $857 SUA; the current engine withholds it under the recorded reading, and this output remains excluded.", + "reason": "record/fixes/latest_c_snap_hold_fy2026.py holds the $298 maximum all year, and status.json, record/reference_outputs.csv.meta.json revisions[17,20], variables/gov/usda/snap/income/deductions/shelter/snap_utility_allowance_type.py, and parameters/gov/usda/snap/income/deductions/utility/heat_and_eat_requires_elderly_disabled.yaml establish the excluded no-SUA $3,240 reading." + }, + { + "case_id": "us__scenario_080__snap", + "field": "annotation", + "model": "claude-opus-5", + "old": "With the $857 heat-and-eat SUA triggered by the energy subsidy and an uncapped disabled excess shelter deduction, net income is $0, so the full maximum allotment of $298 (then $304.68) is payable every month.", + "new": "The frozen calculation applied a $857 SUA and reached $0 net income with a capped shelter deduction. The release holds the maximum at $298 all year; the current engine returns $3,240 under the recorded reading, and this output remains excluded.", + "reason": "record/fixes/latest_c_snap_hold_fy2026.py holds the $298 maximum all year, while status.json, record/reference_outputs.csv.meta.json revisions[17,20], variables/gov/usda/snap/income/deductions/shelter/snap_utility_allowance_type.py, and variables/gov/usda/snap/income/deductions/shelter/snap_excess_shelter_expense_deduction.py contradict the claimed SUA entitlement and uncapped deduction." + }, + { + "case_id": "us__scenario_080__snap", + "field": "annotation", + "model": "claude-opus-5.5", + "old": "It applied $298 to all 12 months and deliberately ignored the October 2026 cost-of-living update. The calendar year includes three FY2027 months at $304.68, so the total is $3,596.04 rather than $3,576.", + "new": "Its $298 maximum for all 12 months follows the release's c_snap_hold_fy2026 convention. The retained $3,596.04 frozen value uses the engine's earlier $304.68 October–December projection; this output is excluded from scoring.", + "reason": "record/reference_outputs.csv.meta.json revision[0], record/fixes/latest_c_snap_hold_fy2026.py, status.json, and prior_corrections.json hold the maximum at $298 all year and retain $3,596.04 as an excluded frozen value." + }, + { + "case_id": "us__scenario_080__snap", + "field": "annotation", + "model": "claude-sonnet-4.6", + "old": "Its BBCE, SUA and $0 net income steps were correct, but it used the FY2025 $292 maximum allotment. The year's maximums are $298 for January–September and $304.68 for October–December.", + "new": "Its BBCE step follows the engine, and it used the FY2025 $292 maximum allotment. The release holds FY2026's $298 maximum all year. It reached $0 net income by applying a SUA, as the frozen calculation did; the current engine withholds that allowance under the recorded reading, and this output remains excluded.", + "reason": "record/fixes/latest_c_snap_hold_fy2026.py holds the $298 maximum all year, and status.json, record/reference_outputs.csv.meta.json revisions[17,20], variables/gov/usda/snap/income/deductions/shelter/snap_utility_allowance_type.py, and parameters/gov/usda/snap/income/deductions/utility/heat_and_eat_requires_elderly_disabled.yaml establish the excluded no-SUA $3,240 reading." + }, + { + "case_id": "us__scenario_080__snap", + "field": "annotation", + "model": "claude-sonnet-5", + "old": "so the full maximum allotment is payable.", + "new": "and the output remains excluded; the current engine returns $3,240 under the recorded reading.", + "reason": "status.json and record/reference_outputs.csv.meta.json revisions[17,20] preserve eligibility but record a $3,240 benefit under the current reading and continued exclusion." + }, + { + "case_id": "us__scenario_080__snap", + "field": "annotation", + "model": "claude-sonnet-5.5", + "old": "The $2,000 energy subsidy confers PA's $857 heat-and-eat SUA, and the uncapped disabled excess shelter deduction drives net income to $0.", + "new": "The frozen calculation applied a $857 SUA and reached $0 net income with a capped shelter deduction. The current engine withholds that allowance under the recorded reading, and this output remains excluded.", + "reason": "status.json and record/reference_outputs.csv.meta.json revisions[17,20] establish the excluded no-SUA reading, while variables/gov/usda/snap/income/deductions/shelter/snap_utility_allowance_type.py, parameters/gov/usda/snap/income/deductions/utility/heat_and_eat_requires_elderly_disabled.yaml, and variables/gov/usda/snap/income/deductions/shelter/snap_excess_shelter_expense_deduction.py contradict the asserted entitlement and uncapped deduction." + }, + { + "case_id": "us__scenario_080__snap", + "field": "annotation", + "model": "deepseek-v4-flash-0731", + "old": "The energy subsidy triggers the $857 SUA, and the resulting uncapped excess shelter deduction reduces net income to $0.", + "new": "The frozen calculation applied a $857 SUA and reached $0 net income with a capped shelter deduction. The current engine withholds that allowance under the recorded reading, and this output remains excluded.", + "reason": "status.json and record/reference_outputs.csv.meta.json revisions[17,20] establish the excluded no-SUA reading, while variables/gov/usda/snap/income/deductions/shelter/snap_utility_allowance_type.py, parameters/gov/usda/snap/income/deductions/utility/heat_and_eat_requires_elderly_disabled.yaml, and variables/gov/usda/snap/income/deductions/shelter/snap_excess_shelter_expense_deduction.py contradict the asserted entitlement and uncapped deduction." + }, + { + "case_id": "us__scenario_080__snap", + "field": "annotation", + "model": "deepseek-v4-pro", + "old": "It missed that the subsidy confers the $857 SUA, which zeroes net income.", + "new": "The frozen calculation applied a $857 SUA. The current engine withholds that allowance under the recorded reading, and this output remains excluded.", + "reason": "status.json and record/reference_outputs.csv.meta.json revisions[17,20] record the current $3,240 reading, while variables/gov/usda/snap/income/deductions/shelter/snap_utility_allowance_type.py and parameters/gov/usda/snap/income/deductions/utility/heat_and_eat_requires_elderly_disabled.yaml withhold the deemed SUA without a SNAP elderly or disabled member." + }, + { + "case_id": "us__scenario_080__snap", + "field": "annotation", + "model": "deepseek-v4-pro-0813", + "old": "The $2,000 energy subsidy triggers PA's $857 heat-and-eat SUA, and the uncapped disabled excess shelter deduction brings net income to $0, so the full maximum allotment is payable.", + "new": "The frozen calculation applied a $857 SUA and reached $0 net income with a capped shelter deduction. The current engine withholds that allowance under the recorded reading, and this output remains excluded.", + "reason": "status.json and record/reference_outputs.csv.meta.json revisions[17,20] establish the excluded no-SUA reading, while variables/gov/usda/snap/income/deductions/shelter/snap_utility_allowance_type.py, parameters/gov/usda/snap/income/deductions/utility/heat_and_eat_requires_elderly_disabled.yaml, and variables/gov/usda/snap/income/deductions/shelter/snap_excess_shelter_expense_deduction.py contradict the asserted entitlement and uncapped deduction." + }, + { + "case_id": "us__scenario_080__snap", + "field": "annotation", + "model": "gemini-3-flash-preview", + "old": "It correctly reached $0 net income through the SUA but used a $291/month maximum allotment. The correct maximums are $298 for January–September and $304.68 for October–December.", + "new": "It used the SUA to reach $0 net income, as the frozen calculation did, and a $291/month maximum allotment. The release holds FY2026's $298 maximum all year. The current engine withholds the deemed SUA under the recorded reading; this output remains excluded.", + "reason": "record/fixes/latest_c_snap_hold_fy2026.py holds the $298 maximum all year, and status.json, record/reference_outputs.csv.meta.json revisions[17,20], variables/gov/usda/snap/income/deductions/shelter/snap_utility_allowance_type.py, and parameters/gov/usda/snap/income/deductions/utility/heat_and_eat_requires_elderly_disabled.yaml establish the excluded no-SUA $3,240 reading." + }, + { + "case_id": "us__scenario_080__snap", + "field": "annotation", + "model": "gemini-3.1-flash-lite-preview", + "old": "BBCE waives the asset test, and low income combined with the SUA produces $0 net income and therefore the maximum allotment, not zero.", + "new": "BBCE waives the asset test. The frozen calculation applied a SUA and reached $0 net income; the current engine returns $3,240 under the recorded reading, and this output remains excluded.", + "reason": "status.json and record/reference_outputs.csv.meta.json revisions[17,20] record the current $3,240 reading, while variables/gov/usda/snap/income/deductions/shelter/snap_utility_allowance_type.py and parameters/gov/usda/snap/income/deductions/utility/heat_and_eat_requires_elderly_disabled.yaml withhold the deemed SUA without a SNAP elderly or disabled member." + }, + { + "case_id": "us__scenario_080__snap", + "field": "annotation", + "model": "gemini-3.1-pro-preview", + "old": "The year's maximums are $298 (January–September) and $304.68 (October–December), totaling $3,596.04.", + "new": "The release's c_snap_hold_fy2026 convention holds the maximum at $298 all year. The $3,596.04 frozen value includes an earlier October projection and remains excluded from scoring.", + "reason": "record/reference_outputs.csv.meta.json revision[0], record/fixes/latest_c_snap_hold_fy2026.py, status.json, and prior_corrections.json hold the maximum at $298 all year and retain $3,596.04 as an excluded frozen value." + }, + { + "case_id": "us__scenario_080__snap", + "field": "annotation", + "model": "gemini-3.5-flash", + "old": "Its eligibility and $0 net income steps were correct, but it used the FY2025 $292 maximum allotment instead of $298 for January–September and $304.68 for October–December.", + "new": "Its BBCE eligibility step follows the engine, and it used the FY2025 $292 maximum allotment. The release holds FY2026's $298 maximum all year. The current engine withholds the deemed SUA under the recorded reading; this output remains excluded.", + "reason": "record/fixes/latest_c_snap_hold_fy2026.py holds the $298 maximum all year, and status.json, record/reference_outputs.csv.meta.json revisions[17,20], variables/gov/usda/snap/income/deductions/shelter/snap_utility_allowance_type.py, and parameters/gov/usda/snap/income/deductions/utility/heat_and_eat_requires_elderly_disabled.yaml establish the excluded no-SUA $3,240 reading." + }, + { + "case_id": "us__scenario_080__snap", + "field": "annotation", + "model": "gemini-3.5-flash-lite", + "old": ", and the SUA reduces net income to $0, so the household receives the maximum allotment.", + "new": ". The frozen calculation applied a SUA and reached $0 net income. The current engine returns $3,240 under the recorded reading, and this output remains excluded.", + "reason": "status.json and record/reference_outputs.csv.meta.json revisions[17,20] record the current $3,240 reading, while variables/gov/usda/snap/income/deductions/shelter/snap_utility_allowance_type.py and parameters/gov/usda/snap/income/deductions/utility/heat_and_eat_requires_elderly_disabled.yaml withhold the deemed SUA without a SNAP elderly or disabled member." + }, + { + "case_id": "us__scenario_080__snap", + "field": "annotation", + "model": "gemini-3.6-flash", + "old": "It correctly applied BBCE and the heating SUA to reach $0 net income, then used $292/month. The correct maximums are $298 for January–September and $304.68 for October–December.", + "new": "It applied BBCE and used a $292/month maximum allotment. The release holds FY2026's $298 maximum all year. It reached $0 net income by applying a SUA, as the frozen calculation did; the current engine withholds that allowance under the recorded reading, and this output remains excluded.", + "reason": "record/fixes/latest_c_snap_hold_fy2026.py holds the $298 maximum all year, and status.json, record/reference_outputs.csv.meta.json revisions[17,20], variables/gov/usda/snap/income/deductions/shelter/snap_utility_allowance_type.py, and parameters/gov/usda/snap/income/deductions/utility/heat_and_eat_requires_elderly_disabled.yaml establish the excluded no-SUA $3,240 reading." + }, + { + "case_id": "us__scenario_080__snap", + "field": "annotation", + "model": "gemini-3.7-flash", + "old": "It missed the FY2027 increase to $304.68 that applies from October to December.", + "new": "Using $298 all year follows c_snap_hold_fy2026; the frozen reference's $304.68 October–December amount was an engine projection, and this output remains excluded.", + "reason": "record/reference_outputs.csv.meta.json revision[0], record/fixes/latest_c_snap_hold_fy2026.py, status.json, and prior_corrections.json hold the maximum at $298 all year and retain $3,596.04 as an excluded frozen value." + }, + { + "case_id": "us__scenario_080__snap", + "field": "annotation", + "model": "gemini-3.8-flash", + "old": "Its BBCE and SUA logic were correct, but it used the stale $292 maximum allotment instead of $298 for January–September and $304.68 for October–December.", + "new": "Its BBCE step follows the engine, and it used a $292 maximum allotment. The release holds FY2026's $298 maximum all year. The current engine withholds the deemed SUA under the recorded reading; this output remains excluded.", + "reason": "record/fixes/latest_c_snap_hold_fy2026.py holds the $298 maximum all year, and status.json, record/reference_outputs.csv.meta.json revisions[17,20], variables/gov/usda/snap/income/deductions/shelter/snap_utility_allowance_type.py, and parameters/gov/usda/snap/income/deductions/utility/heat_and_eat_requires_elderly_disabled.yaml establish the excluded no-SUA $3,240 reading." + }, + { + "case_id": "us__scenario_080__snap", + "field": "annotation", + "model": "gemini-4-argon", + "old": "It correctly applied BBCE and the heating SUA but paid $298 for all 12 months. October–December fall in FY2027, when the one-person maximum is $304.68, so the total is $3,596.04.", + "new": "It applied BBCE and a heating SUA and paid $298 for all 12 months. That maximum follows c_snap_hold_fy2026. The current engine withholds the deemed SUA under the recorded reading; $3,596.04 remains this excluded output's frozen value.", + "reason": "record/fixes/latest_c_snap_hold_fy2026.py holds the $298 maximum all year, and status.json, record/reference_outputs.csv.meta.json revisions[17,20], variables/gov/usda/snap/income/deductions/shelter/snap_utility_allowance_type.py, and parameters/gov/usda/snap/income/deductions/utility/heat_and_eat_requires_elderly_disabled.yaml establish the excluded no-SUA $3,240 reading." + }, + { + "case_id": "us__scenario_080__snap", + "field": "annotation", + "model": "glm-5.3", + "old": "It excluded the energy subsidy from income but never used it to trigger PA's $857 heat-and-eat SUA, which zeroes net income through the uncapped disabled excess shelter deduction.", + "new": "It excluded the energy subsidy from income. The frozen calculation applied a $857 SUA and reached $0 net income with a capped shelter deduction; the current engine withholds that allowance under the recorded reading, and this output remains excluded.", + "reason": "status.json and record/reference_outputs.csv.meta.json revisions[17,20] establish the excluded no-SUA reading, while variables/gov/usda/snap/income/deductions/shelter/snap_utility_allowance_type.py, parameters/gov/usda/snap/income/deductions/utility/heat_and_eat_requires_elderly_disabled.yaml, and variables/gov/usda/snap/income/deductions/shelter/snap_excess_shelter_expense_deduction.py contradict the asserted entitlement and uncapped deduction." + }, + { + "case_id": "us__scenario_080__snap", + "field": "annotation", + "model": "gpt-5.4-mini", + "old": "The household is a one-person unit with $301/month of countable income that qualifies through PA's TANF non-cash pathway, and net income is $0, so it receives the full maximum allotment.", + "new": "The household is a one-person unit with about $301/month of countable income and qualifies through PA's TANF non-cash pathway. The current engine returns $3,240 under the recorded reading; this output remains excluded because SNAP disability status and subsidy type are unresolved.", + "reason": "status.json and record/reference_outputs.csv.meta.json revisions[19,20] establish the unresolved disability and subsidy readings, while variables/gov/usda/snap/income/deductions/shelter/snap_utility_allowance_type.py and parameters/gov/usda/snap/income/deductions/utility/heat_and_eat_requires_elderly_disabled.yaml withhold the deemed SUA under the recorded reading." + }, + { + "case_id": "us__scenario_080__snap", + "field": "annotation", + "model": "gpt-5.4-nano", + "old": "and this categorically eligible one-person household with $0 net income receives the maximum allotment of $3,596.04.", + "new": "and this household qualifies categorically. The current engine returns $3,240 under the recorded reading; $3,596.04 is retained as the excluded frozen value.", + "reason": "status.json and record/reference_outputs.csv.meta.json revision[20] retain $3,596.04 solely as an excluded frozen value and record the current engine's $3,240 result." + }, + { + "case_id": "us__scenario_080__snap", + "field": "annotation", + "model": "gpt-5.5", + "old": "The $2,000 energy subsidy confers the $857 SUA, and the uncapped disabled excess shelter deduction reduces net income to $0. It also kept $298 through October–December instead of $304.68.", + "new": "The frozen calculation applied a $857 SUA and reached $0 net income with a capped shelter deduction. The current engine withholds that allowance under the recorded reading and returns $3,240, using $92 monthly net income. Holding the $298 maximum all year follows c_snap_hold_fy2026; this output remains excluded.", + "reason": "record/fixes/latest_c_snap_hold_fy2026.py holds the $298 maximum all year, while status.json, record/reference_outputs.csv.meta.json revisions[17,20], variables/gov/usda/snap/income/deductions/shelter/snap_utility_allowance_type.py, and variables/gov/usda/snap/income/deductions/shelter/snap_excess_shelter_expense_deduction.py contradict the claimed SUA entitlement and uncapped deduction." + }, + { + "case_id": "us__scenario_080__snap", + "field": "annotation", + "model": "gpt-5.6-luna", + "old": "The energy subsidy triggers the $857 SUA, which zeroes net income and yields the full maximum allotment.", + "new": "The frozen calculation applied a $857 SUA and reached $0 net income. The current engine withholds that allowance under the recorded reading and returns $3,240; this output remains excluded.", + "reason": "status.json and record/reference_outputs.csv.meta.json revisions[17,20] record the current $3,240 reading, while variables/gov/usda/snap/income/deductions/shelter/snap_utility_allowance_type.py and parameters/gov/usda/snap/income/deductions/utility/heat_and_eat_requires_elderly_disabled.yaml withhold the deemed SUA without a SNAP elderly or disabled member." + }, + { + "case_id": "us__scenario_080__snap", + "field": "annotation", + "model": "gpt-5.6-sol", + "old": "It omitted the $857 heat-and-eat SUA triggered by the energy subsidy, which takes net income to $0.", + "new": "Its $3,240 matches the exclusion's alternative and the policyengine-us 2.60.0 recheck. The current engine withholds the deemed SUA under the recorded reading; this output remains excluded.", + "reason": "prior_corrections.json, status.json, and record/reference_outputs.csv.meta.json revisions[17,20] credit the matching $3,240 result, while variables/gov/usda/snap/income/deductions/shelter/snap_utility_allowance_type.py and parameters/gov/usda/snap/income/deductions/utility/heat_and_eat_requires_elderly_disabled.yaml support withholding the SUA under the recorded reading." + }, + { + "case_id": "us__scenario_080__snap", + "field": "annotation", + "model": "gpt-6-astra", + "old": "It correctly applied BBCE and the heating SUA but used $298 for all 12 months. It missed the FY2027 maximum of $304.68 that applies to October–December.", + "new": "It applied BBCE and a heating SUA and used $298 for all 12 months. That maximum follows c_snap_hold_fy2026. The current engine withholds the deemed SUA under the recorded reading; this output remains excluded.", + "reason": "record/fixes/latest_c_snap_hold_fy2026.py holds the $298 maximum all year, and status.json, record/reference_outputs.csv.meta.json revisions[17,20], variables/gov/usda/snap/income/deductions/shelter/snap_utility_allowance_type.py, and parameters/gov/usda/snap/income/deductions/utility/heat_and_eat_requires_elderly_disabled.yaml establish the excluded no-SUA $3,240 reading." + }, + { + "case_id": "us__scenario_080__snap", + "field": "annotation", + "model": "gpt-6-luna", + "old": "The $2,000 energy subsidy confers the $857 SUA, which drives net income to $0 for this disabled household.", + "new": "The frozen calculation applied a $857 SUA and reached $0 net income. The current engine withholds that allowance under the recorded reading and returns $3,240; this output remains excluded.", + "reason": "status.json and record/reference_outputs.csv.meta.json revisions[17,20] record the current $3,240 reading, while variables/gov/usda/snap/income/deductions/shelter/snap_utility_allowance_type.py and parameters/gov/usda/snap/income/deductions/utility/heat_and_eat_requires_elderly_disabled.yaml withhold the deemed SUA without a SNAP elderly or disabled member." + }, + { + "case_id": "us__scenario_080__snap", + "field": "annotation", + "model": "gpt-6-sol", + "old": "It skipped the $857 SUA triggered by the energy subsidy, which zeroes net income, and it wrongly counted capital gains.", + "new": "It also counted capital gains, which the engine excludes from SNAP income. The current engine withholds the deemed SUA under the recorded reading; this output remains excluded.", + "reason": "status.json, record/reference_outputs.csv.meta.json revision[20], and variables/gov/usda/snap/income/deductions/shelter/snap_utility_allowance_type.py establish the excluded no-SUA reading, while variables/gov/usda/snap/income/snap_unearned_income_person.py and parameters/gov/usda/snap/income/sources/unearned.yaml exclude capital gains." + }, + { + "case_id": "us__scenario_080__snap", + "field": "annotation", + "model": "gpt-6.1-sol", + "old": "The $857 heat-and-eat SUA from the energy subsidy brings net income to $0, and the October–December maximum rises to $304.68.", + "new": "The release holds the maximum at $298 all year. The current engine withholds the deemed SUA under the recorded reading and returns $3,240; this output remains excluded.", + "reason": "record/fixes/latest_c_snap_hold_fy2026.py holds the $298 maximum all year, and status.json, record/reference_outputs.csv.meta.json revisions[17,20], variables/gov/usda/snap/income/deductions/shelter/snap_utility_allowance_type.py, and parameters/gov/usda/snap/income/deductions/utility/heat_and_eat_requires_elderly_disabled.yaml establish the excluded no-SUA $3,240 reading." + }, + { + "case_id": "us__scenario_080__snap", + "field": "annotation", + "model": "gpt-6.1-terra", + "old": "With the full $857 SUA and no shelter cap for a disabled household, the excess shelter deduction exceeds adjusted income and net income is $0. It also missed the $304.68 maximum for October–December.", + "new": "The frozen calculation applied a $857 SUA and reached $0 net income with a capped shelter deduction. The current engine withholds that allowance under the recorded reading and returns $3,240. The release holds the maximum at $298 all year; this output remains excluded.", + "reason": "record/fixes/latest_c_snap_hold_fy2026.py holds the $298 maximum all year, while status.json, record/reference_outputs.csv.meta.json revisions[17,20], variables/gov/usda/snap/income/deductions/shelter/snap_utility_allowance_type.py, and variables/gov/usda/snap/income/deductions/shelter/snap_excess_shelter_expense_deduction.py contradict the claimed SUA entitlement and uncapped deduction." + }, + { + "case_id": "us__scenario_080__snap", + "field": "annotation", + "model": "grok-4.3", + "old": "The benefit formula pays the maximum allotment minus 30% of net income, and here the energy subsidy also confers the $857 SUA, which takes net income to $0, so the full maximum is payable.", + "new": "The current engine returns $3,240 under the recorded reading: a $298 monthly maximum less a $28 contribution from $92 net income. This output remains excluded from scoring.", + "reason": "record/reference_outputs.csv.meta.json revisions[17,20] record the $3,240 no-SUA reading, and variables/gov/usda/snap/snap_expected_contribution.py with parameters/gov/usda/snap/expected_contribution.yaml rounds 30% of $92 up to $28." + }, + { + "case_id": "us__scenario_080__snap", + "field": "annotation", + "model": "grok-4.5", + "old": "Its BBCE and uncapped SUA shelter logic were correct, but it used the stale $292 maximum allotment instead of $298 for January–September and $304.68 for October–December.", + "new": "It applied BBCE and an uncapped SUA shelter deduction and used a $292 maximum allotment. Under the record's reading, the household's shelter deduction is capped and the current engine withholds the deemed SUA. The release holds the maximum at $298 all year; this output remains excluded.", + "reason": "record/fixes/latest_c_snap_hold_fy2026.py holds the $298 maximum all year, while status.json, record/reference_outputs.csv.meta.json revisions[17,20], variables/gov/usda/snap/income/deductions/shelter/snap_utility_allowance_type.py, and variables/gov/usda/snap/income/deductions/shelter/snap_excess_shelter_expense_deduction.py contradict the claimed SUA entitlement and uncapped deduction." + }, + { + "case_id": "us__scenario_080__snap", + "field": "annotation", + "model": "grok-4.6", + "old": "It correctly zeroed net income through the HCSUA but multiplied a $292 maximum by 12. The correct maximums are $298 for nine months and $304.68 for three months, totaling $3,596.04.", + "new": "It used the HCSUA to reach $0 net income and multiplied a $292 maximum by 12. The release holds FY2026's $298 maximum all year. The current engine withholds the deemed SUA under the recorded reading; this output remains excluded.", + "reason": "record/fixes/latest_c_snap_hold_fy2026.py holds the $298 maximum all year, and status.json, record/reference_outputs.csv.meta.json revisions[17,20], variables/gov/usda/snap/income/deductions/shelter/snap_utility_allowance_type.py, and parameters/gov/usda/snap/income/deductions/utility/heat_and_eat_requires_elderly_disabled.yaml establish the excluded no-SUA $3,240 reading." + }, + { + "case_id": "us__scenario_080__snap", + "field": "annotation", + "model": "grok-4.7", + "old": "It applied $298 for all 12 months and missed the FY2027 increase to $304.68 for October–December. It also excluded the $300/month financial assistance from income, so it reached $0 net income through the standard deduction instead of the energy-subsidy SUA.", + "new": "Its $298 maximum for all 12 months follows c_snap_hold_fy2026. It reached $0 net income after excluding the countable $300/month financial assistance. The current engine withholds the deemed SUA under the recorded reading and returns $3,240; this output remains excluded.", + "reason": "record/fixes/latest_c_snap_hold_fy2026.py holds the $298 maximum all year, and status.json, record/reference_outputs.csv.meta.json revisions[17,20], variables/gov/usda/snap/income/deductions/shelter/snap_utility_allowance_type.py, and parameters/gov/usda/snap/income/deductions/utility/heat_and_eat_requires_elderly_disabled.yaml establish the excluded no-SUA $3,240 reading." + }, + { + "case_id": "us__scenario_080__snap", + "field": "annotation", + "model": "kimi-k3", + "old": "It used the stale $292 maximum allotment instead of $298 for January–September and $304.68 for October–December. It also treated the income as investment income only, when the $300/month financial assistance is countable and the $857 SUA is what zeroes net income.", + "new": "It used a $292 maximum allotment and treated the income as investment income only. The $300/month financial assistance is countable. The release holds FY2026's $298 maximum all year; the current engine withholds the deemed SUA under the recorded reading, and this output remains excluded.", + "reason": "record/fixes/latest_c_snap_hold_fy2026.py holds the $298 maximum all year, and status.json, record/reference_outputs.csv.meta.json revisions[17,20], variables/gov/usda/snap/income/deductions/shelter/snap_utility_allowance_type.py, and parameters/gov/usda/snap/income/deductions/utility/heat_and_eat_requires_elderly_disabled.yaml establish the excluded no-SUA $3,240 reading." + }, + { + "case_id": "us__scenario_080__snap", + "field": "annotation", + "model": "minimax-m3", + "old": ", and the household receives the maximum allotment.", + "new": ". The current engine returns $3,240 under the recorded reading; this output remains excluded.", + "reason": "status.json and record/reference_outputs.csv.meta.json revisions[17,20] preserve eligibility but record a $3,240 benefit under the current reading and continued exclusion." + }, + { + "case_id": "us__scenario_080__snap", + "field": "annotation", + "model": "muse-spark-1.3", + "old": "The $2,000 energy subsidy triggers PA's $857 SUA, and the uncapped disabled excess shelter deduction makes net income $0.", + "new": "The frozen calculation applied a $857 SUA and reached $0 net income with a capped shelter deduction. The current engine withholds that allowance under the recorded reading, and this output remains excluded.", + "reason": "status.json and record/reference_outputs.csv.meta.json revisions[17,20] establish the excluded no-SUA reading, while variables/gov/usda/snap/income/deductions/shelter/snap_utility_allowance_type.py, parameters/gov/usda/snap/income/deductions/utility/heat_and_eat_requires_elderly_disabled.yaml, and variables/gov/usda/snap/income/deductions/shelter/snap_excess_shelter_expense_deduction.py contradict the asserted entitlement and uncapped deduction." + }, + { + "case_id": "us__scenario_080__snap", + "field": "annotation", + "model": "ox-alpha", + "old": "so the household receives the $3,596.04 maximum allotment.", + "new": "and the current engine returns $3,240 under the recorded reading; $3,596.04 remains this excluded output's frozen value.", + "reason": "status.json and record/reference_outputs.csv.meta.json revision[20] retain $3,596.04 solely as an excluded frozen value and record the current engine's $3,240 result." + }, + { + "case_id": "us__scenario_080__snap", + "field": "case_annotation", + "old": "Three steps separate the reference from the wrong answers. First, Pennsylvania's broad-based categorical eligibility (through its TANF non-cash program) removes the SNAP asset test, so the $19,828 bank balance does not disqualify the household; 19 models returned $0 because they applied the $2,750/$4,250/$4,500 resource limit. Second, the $2,000 energy subsidy triggers PA's heat-and-eat standard utility allowance ($857/month). For a disabled household the excess shelter deduction is uncapped, so it takes net income to $0. Models that skipped this left $300/month of countable financial assistance in net income and subtracted 30% of it. Third, at $0 net income the benefit is the one-person maximum allotment: $298 for January–September (FY2026) and $304.68 for October–December (FY2027), totaling $3,596.04. Models that used $291–$293, or $298 for all 12 months, missed this split.", + "new": "This output is excluded from scoring, and $3,596.04 is the retained frozen reference. Pennsylvania's TANF non-cash categorical eligibility waives the asset test; 16 models returned $0 after treating assets as disqualifying. The frozen calculation applied a $857 SUA and reached $0 net income with a capped shelter deduction. Several models applied only the standard deduction before calculating their food contribution. Under the recorded reading, the household has no SNAP elderly or disabled member, so policyengine-us 2.60.0 with the publication conventions withholds the deemed SUA and returns $3,240. The c_snap_hold_fy2026 convention holds the one-person maximum at $298 for all 12 months; the frozen reference's $304.68 October–December amount was an engine projection. The prompt leaves qualifying disability and subsidy type unresolved.", + "reason": "prompt.md shows 16 asset-based zero answers and the models' standard deductions, while status.json, record/reference_outputs.csv.meta.json revisions[0,17,19,20], record/fixes/latest_c_snap_hold_fy2026.py, variables/gov/usda/snap/income/deductions/shelter/snap_utility_allowance_type.py, and variables/gov/usda/snap/income/deductions/shelter/snap_excess_shelter_expense_deduction.py establish the held maximum, capped historical deduction, corrected no-SUA reading, and continued exclusion." + }, + { + "case_id": "us__scenario_080__snap", + "field": "reasoning", + "old": "PolicyEngine grants the heat-and-eat standard utility allowance to households without an elderly or disabled member, which P.L. 119-21 sec. 10103 ended.", + "new": "The frozen reference applied the heat-and-eat standard utility allowance without a SNAP elderly or disabled member. The policyengine-us 2.60.0 engine fixes this defect and returns $3,240 under the recorded reading with the publication conventions. The output remains excluded because the prompt does not settle SNAP disability status or the type of energy subsidy.", + "reason": "record/reference_outputs.csv.meta.json revisions[19,20] record the defect's fix and continued exclusion, and variables/gov/usda/snap/income/deductions/shelter/snap_utility_allowance_type.py with parameters/gov/usda/snap/income/deductions/utility/heat_and_eat_requires_elderly_disabled.yaml implements the corrected restriction." + }, + { + "case_id": "us__scenario_081__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-fable-5", + "old": "Set Massachusetts income tax in SALT to zero and itemized only $22,543, missing the $8,484.41 estimated MA withholding that brings itemized deductions to $31,027.41. That left taxable income near $151,550 instead of $143,059.", + "new": "Set Massachusetts income tax in SALT to zero and itemized $22,543, leaving taxable income near $151,550. The excluded frozen reference itemizes $31,027.41 using an unlisted $8,484.41 withholding estimate and has taxable income of $143,059.47.", + "reason": "record/reference_exclusions.json and status.json exclude this output because the withholding estimate from variables/gov/states/ma/tax/income/ma_withheld_income_tax.py is unlisted, and prior_corrections.json requires frozen-reference comparisons." + }, + { + "case_id": "us__scenario_081__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-fable-5.1", + "old": "Together these put taxable income at about $143,320 instead of $143,059.47, which overstates tax by about $63.", + "new": "Together these put taxable income at about $143,320, compared with $143,059.47 in the excluded frozen reference, which uses unlisted estimated withholding.", + "reason": "record/reference_exclusions.json and status.json exclude this output because the withholding estimate from variables/gov/states/ma/tax/income/ma_withheld_income_tax.py is unlisted, and prior_corrections.json requires frozen-reference comparisons." + }, + { + "case_id": "us__scenario_081__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-haiku-4.5", + "old": "Wrongly concluded that $16,900 of mortgage interest falls below the standard deduction and never itemized, missing $31,027.41 of mortgage interest plus SALT.", + "new": "Wrongly concluded that $16,900 of mortgage interest falls below the standard deduction and never itemized. The excluded frozen reference itemizes $31,027.41 using an unlisted withholding estimate.", + "reason": "record/reference_exclusions.json and status.json exclude this output because the withholding estimate from variables/gov/states/ma/tax/income/ma_withheld_income_tax.py is unlisted, and prior_corrections.json requires frozen-reference comparisons." + }, + { + "case_id": "us__scenario_081__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-haiku-5.5", + "old": "That exceeds even the $30,514.85 tax under the standard deduction, so the answer ignores the $31,027.41 of itemized deductions (mortgage interest plus SALT) that bring taxable income down to $143,059.47.", + "new": "That exceeds even the $30,514.85 tax under the standard deduction. The excluded frozen reference itemizes $31,027.41, including unlisted estimated withholding, and has taxable income of $143,059.47.", + "reason": "record/reference_exclusions.json and status.json exclude this output because the withholding estimate from variables/gov/states/ma/tax/income/ma_withheld_income_tax.py is unlisted, and prior_corrections.json requires frozen-reference comparisons." + }, + { + "case_id": "us__scenario_081__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-opus-4.7", + "old": "The 2026 OBBBA cap is $40,400, so the full $14,127.41 of property plus MA income tax is deductible, and itemized deductions are $31,027.41, not $26,900.", + "new": "The 2026 OBBBA cap is $40,400. The excluded frozen reference deducts $14,127.41 of SALT and itemizes $31,027.41 using an unlisted withholding estimate.", + "reason": "record/reference_exclusions.json and prior_corrections.json qualify these amounts as the excluded withholding-based reference, while parameters/gov/irs/deductions/itemized/salt_and_real_estate/cap.yaml sets the 2026 single-filer cap at $40,400." + }, + { + "case_id": "us__scenario_081__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-opus-4.8", + "old": "Applied the expired $10,000 SALT cap instead of the 2026 $40,400 cap, cutting itemized deductions to $26,900 from $31,027.41.", + "new": "Applied the expired $10,000 SALT cap instead of the 2026 $40,400 cap and itemized $26,900. The excluded frozen reference itemizes $31,027.41 using an unlisted withholding estimate.", + "reason": "record/reference_exclusions.json and status.json exclude this output because the withholding estimate from variables/gov/states/ma/tax/income/ma_withheld_income_tax.py is unlisted, and prior_corrections.json requires frozen-reference comparisons." + }, + { + "case_id": "us__scenario_081__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-opus-5", + "old": "Itemized only mortgage interest and real estate tax ($22,543), leaving out the $8,484.41 of estimated MA income tax withheld that belongs in SALT, so taxable income was about $151,544.", + "new": "Itemized mortgage interest and real estate tax ($22,543), giving taxable income of about $151,544. The excluded frozen reference adds an unlisted $8,484.41 estimate of MA withholding to SALT.", + "reason": "record/reference_exclusions.json and status.json exclude this output because the withholding estimate from variables/gov/states/ma/tax/income/ma_withheld_income_tax.py is unlisted, and prior_corrections.json requires frozen-reference comparisons." + }, + { + "case_id": "us__scenario_081__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-opus-5.5", + "old": "Taxable income came out $251.63 too high ($143,311.10 vs $143,059.47), and tax about $60 too high.", + "new": "Taxable income was $251.63 above the excluded frozen withholding-based reference ($143,311.10 vs $143,059.47). Its $26,992.66 is $0.02 above the recorded corrected-liability reading of $26,992.64.", + "reason": "record/reference_exclusions.json and status.json exclude this output because the withholding estimate from variables/gov/states/ma/tax/income/ma_withheld_income_tax.py is unlisted, and prior_corrections.json requires frozen-reference comparisons." + }, + { + "case_id": "us__scenario_081__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-sonnet-4.6", + "old": "Limited SALT to the $5,643 of real estate tax and left out the $8,484.41 of estimated MA income tax, so it itemized $22,543 instead of $31,027.41.", + "new": "Limited SALT to the $5,643 of real estate tax and itemized $22,543. The excluded frozen reference itemizes $31,027.41 using an unlisted $8,484.41 withholding estimate.", + "reason": "record/reference_exclusions.json and status.json exclude this output because the withholding estimate from variables/gov/states/ma/tax/income/ma_withheld_income_tax.py is unlisted, and prior_corrections.json requires frozen-reference comparisons." + }, + { + "case_id": "us__scenario_081__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-sonnet-5", + "old": "Capped SALT at $10,000 instead of the 2026 $40,400 cap, understating itemized deductions by $4,127.", + "new": "Capped SALT at $10,000 instead of the 2026 $40,400 cap, putting itemized deductions $4,127 below the excluded frozen reference, which uses an unlisted withholding estimate.", + "reason": "record/reference_exclusions.json and status.json exclude this output because the withholding estimate from variables/gov/states/ma/tax/income/ma_withheld_income_tax.py is unlisted, and prior_corrections.json requires frozen-reference comparisons." + }, + { + "case_id": "us__scenario_081__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-sonnet-5.5", + "old": "Taxable income of about $143,266 is about $207 too high, which overstates tax by about $50.", + "new": "Taxable income of about $143,266 is about $207 above the excluded frozen reference, which uses unlisted estimated withholding.", + "reason": "record/reference_exclusions.json and status.json exclude this output because the withholding estimate from variables/gov/states/ma/tax/income/ma_withheld_income_tax.py is unlisted, and prior_corrections.json requires frozen-reference comparisons." + }, + { + "case_id": "us__scenario_081__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "deepseek-v4-flash-0731", + "old": "Capped SALT at the pre-2025 $10,000 limit, giving $26,900 of itemized deductions instead of $31,027.41 under the 2026 $40,400 cap. Taxable income of $147,194 instead of $143,059 overstates tax by about $1,000.", + "new": "Capped SALT at the pre-2025 $10,000 limit and itemized $26,900. The excluded frozen reference itemizes $31,027.41 using an unlisted withholding estimate. Its taxable income of $147,194 compares with $143,059.47 in that reference.", + "reason": "record/reference_exclusions.json and status.json exclude this output because the withholding estimate from variables/gov/states/ma/tax/income/ma_withheld_income_tax.py is unlisted, and prior_corrections.json requires frozen-reference comparisons." + }, + { + "case_id": "us__scenario_081__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "deepseek-v4-pro-0813", + "old": "Used a $5,312 personal exemption and pre-TCJA single brackets, which OBBBA eliminated for 2026, and understated SALT at $12,754.55 instead of $14,127.41.", + "new": "Used a $5,312 personal exemption and pre-TCJA single brackets, which OBBBA eliminated for 2026. Its $12,754.55 of SALT compares with $14,127.41 in the excluded frozen reference, which uses an unlisted withholding estimate.", + "reason": "record/reference_exclusions.json and status.json exclude this output because the withholding estimate from variables/gov/states/ma/tax/income/ma_withheld_income_tax.py is unlisted, and prior_corrections.json requires frozen-reference comparisons." + }, + { + "case_id": "us__scenario_081__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "deepseek-v4.1-flash", + "old": "Understated the MA income tax part of SALT at $7,539.70 instead of PolicyEngine's $8,484.41 (5% of AGI above $4,400), and added the $6 of REIT income to AGI. That left taxable income at $144,010.10 instead of $143,059.47, overstating tax by $228.", + "new": "Deducted $7,539.70 of MA income tax and added the $6 of REIT income to AGI. Its taxable income of $144,010.10 is about $950 above the excluded frozen reference's $143,059.47, whose SALT uses an unlisted withholding estimate.", + "reason": "record/reference_exclusions.json and status.json exclude this output because the withholding estimate from variables/gov/states/ma/tax/income/ma_withheld_income_tax.py is unlisted, and prior_corrections.json requires frozen-reference comparisons." + }, + { + "case_id": "us__scenario_081__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.1-flash-lite-preview", + "old": "Took a $15,000 standard deduction instead of itemizing $31,027.41 (mortgage interest $16,900 plus SALT $14,127.41).", + "new": "Took a $15,000 standard deduction even though mortgage interest and real estate tax alone total $22,543. The excluded frozen reference itemizes $31,027.41 using an unlisted withholding estimate.", + "reason": "record/reference_exclusions.json and status.json exclude this output because the withholding estimate from variables/gov/states/ma/tax/income/ma_withheld_income_tax.py is unlisted, and prior_corrections.json requires frozen-reference comparisons." + }, + { + "case_id": "us__scenario_081__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.5-flash-lite", + "old": "Reported taxable income of $169,008, ignoring the $31,027.41 of itemized mortgage interest and SALT that bring taxable income down to $143,059.47.", + "new": "Reported taxable income of $169,008, compared with $143,059.47 in the excluded frozen reference, whose $31,027.41 of itemized deductions includes unlisted estimated withholding.", + "reason": "record/reference_exclusions.json and status.json exclude this output because the withholding estimate from variables/gov/states/ma/tax/income/ma_withheld_income_tax.py is unlisted, and prior_corrections.json requires frozen-reference comparisons." + }, + { + "case_id": "us__scenario_081__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.7-flash", + "old": "Its $24,907 implies taxable income of about $134,600 on the 2026 brackets, roughly $8,400 below the correct $143,059.47, so it overstated deductions beyond the $16,900 of mortgage interest plus $14,127.41 of SALT.", + "new": "Its $24,907 implies taxable income of about $134,600 on the 2026 brackets, roughly $8,400 below the excluded frozen reference's $143,059.47, whose deductions include unlisted estimated withholding.", + "reason": "status.json and record/reference_exclusions.json exclude this output for unspecified tax payments, while variables/gov/irs/tax/federal_income/before_credits/tax_at_main_rates.py and parameters/gov/irs/income/bracket.yaml support the conditional bracket calculation." + }, + { + "case_id": "us__scenario_081__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.8-flash", + "old": "Capped SALT at $10,000 even though the 2026 cap is $40,400, discarding $4,127 of deductible property and MA income tax. Taxable income of $147,187 instead of $143,059.47 overstates tax by over $1,000.", + "new": "Capped SALT at $10,000 even though the 2026 cap is $40,400 and itemized $26,900. The excluded frozen reference itemizes $31,027.41 using an unlisted withholding estimate. Its submitted $28,050 is $1,117.73 above that frozen value.", + "reason": "record/reference_exclusions.json and status.json exclude this output because the withholding estimate from variables/gov/states/ma/tax/income/ma_withheld_income_tax.py is unlisted, and prior_corrections.json requires frozen-reference comparisons." + }, + { + "case_id": "us__scenario_081__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-4-argon", + "old": "Itemized deductions came to $30,781 instead of $31,027.41, and taxable income to $143,305.80 instead of $143,059.47, which is $59 too much tax.", + "new": "Itemized deductions of $30,781 and taxable income of $143,305.80 compare with $31,027.41 and $143,059.47 in the excluded frozen withholding-based reference. Its $26,991.39 is $0.08 above the recorded liability-based reading of $26,991.31.", + "reason": "record/reference_exclusions.json and status.json exclude this output because the withholding estimate from variables/gov/states/ma/tax/income/ma_withheld_income_tax.py is unlisted, and prior_corrections.json requires frozen-reference comparisons." + }, + { + "case_id": "us__scenario_081__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-5.4-nano", + "old": "It therefore misapplied the rate schedule and never applied the $31,027.41 of itemized deductions.", + "new": "It therefore misapplied the rate schedule. The excluded frozen reference's $31,027.41 of itemized deductions includes an unlisted withholding estimate.", + "reason": "record/reference_exclusions.json and status.json exclude this output because the withholding estimate from variables/gov/states/ma/tax/income/ma_withheld_income_tax.py is unlisted, and prior_corrections.json requires frozen-reference comparisons." + }, + { + "case_id": "us__scenario_081__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-5.6-sol", + "old": "Deducted a computed MA liability (about $8,230) instead of PolicyEngine's $8,484.41 estimate of MA tax withheld (5% of AGI above $4,400). Its $26,992.59 implies taxable income of about $143,311, which is $251 too high.", + "new": "Its federal explanation gives no state-tax figure, and its answer is consistent with using its $8,238.70 Massachusetts liability estimate in SALT. Its $26,992.59 is $0.05 below the recorded corrected-liability reading of $26,992.64. The excluded frozen reference uses an unlisted $8,484.41 withholding estimate.", + "reason": "prior_corrections.json records that its federal explanation gives no state-tax figure and its Massachusetts estimate is $8,238.70, while record/reference_exclusions.json excludes the output and records the $26,992.64 corrected-liability reading." + }, + { + "case_id": "us__scenario_081__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-6-astra", + "old": "Taxable income of $143,313.70 instead of $143,059.47 overstates tax by $61.", + "new": "Its $26,993.29 is about $61 above the excluded frozen withholding-based reference and $0.65 above the recorded corrected-liability reading of $26,992.64.", + "reason": "record/reference_exclusions.json and status.json exclude this output because the withholding estimate from variables/gov/states/ma/tax/income/ma_withheld_income_tax.py is unlisted, and prior_corrections.json requires frozen-reference comparisons." + }, + { + "case_id": "us__scenario_081__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-6-luna", + "old": "Used an MA income tax figure about $200 below PolicyEngine's $8,484.41 withholding estimate in SALT, which left taxable income at about $143,260 instead of $143,059.47 and raised tax by about $48.", + "new": "Its taxable income of about $143,260 is about $200 above the excluded frozen reference's $143,059.47, whose SALT uses an unlisted $8,484.41 withholding estimate. Its $26,980 is $11.31 below the recorded liability-based reading of $26,991.31.", + "reason": "record/reference_exclusions.json and status.json exclude this output because the withholding estimate from variables/gov/states/ma/tax/income/ma_withheld_income_tax.py is unlisted, and prior_corrections.json requires frozen-reference comparisons." + }, + { + "case_id": "us__scenario_081__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-6-sol", + "old": "Taxable income of $143,213.70 instead of $143,059.47 adds $37 of tax.", + "new": "Its $26,969.29 is $37.02 above the excluded frozen withholding-based reference and $22.02 below the recorded liability-based reading of $26,991.31.", + "reason": "record/reference_exclusions.json and status.json exclude this output because the withholding estimate from variables/gov/states/ma/tax/income/ma_withheld_income_tax.py is unlisted, and prior_corrections.json requires frozen-reference comparisons." + }, + { + "case_id": "us__scenario_081__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-6.1-sol", + "old": "Taxable income of $143,313.70 overstates tax by $61.", + "new": "Its $26,993.29 is about $61 above the excluded frozen withholding-based reference and $0.65 above the recorded corrected-liability reading of $26,992.64.", + "reason": "record/reference_exclusions.json and status.json exclude this output because the withholding estimate from variables/gov/states/ma/tax/income/ma_withheld_income_tax.py is unlisted, and prior_corrections.json requires frozen-reference comparisons." + }, + { + "case_id": "us__scenario_081__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "grok-4.3", + "old": "Its taxable income of about $151,500 shows it left the $8,484.41 of estimated MA income tax out of SALT, deducting only mortgage interest and property tax. The correct taxable income after the full $31,027.41 of itemized deductions is $143,059.47.", + "new": "Its taxable income of about $151,500 is consistent with deducting only mortgage interest and property tax. The excluded frozen reference itemizes $31,027.41 using an unlisted $8,484.41 withholding estimate and has taxable income of $143,059.47.", + "reason": "record/reference_exclusions.json and status.json exclude this output because the withholding estimate from variables/gov/states/ma/tax/income/ma_withheld_income_tax.py is unlisted, and prior_corrections.json requires frozen-reference comparisons." + }, + { + "case_id": "us__scenario_081__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "kimi-k3", + "old": "Itemized only $22,543 (mortgage interest plus real estate tax), leaving the $8,484.41 of estimated MA income tax out of SALT. Taxable income came to $151,543.80 instead of $143,059.47.", + "new": "Itemized $22,543 (mortgage interest plus real estate tax), giving taxable income of $151,543.80. The excluded frozen reference adds an unlisted $8,484.41 withholding estimate and has taxable income of $143,059.47.", + "reason": "record/reference_exclusions.json and status.json exclude this output because the withholding estimate from variables/gov/states/ma/tax/income/ma_withheld_income_tax.py is unlisted, and prior_corrections.json requires frozen-reference comparisons." + }, + { + "case_id": "us__scenario_081__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "minimax-m3", + "old": "Reported $0 with no computation, ignoring the positive federal tax owed on $143,059.47 of taxable income on the 2026 single brackets ($26,932.27).", + "new": "Reported $0 with no computation. The excluded frozen reference uses unlisted estimated withholding and computes $26,932.27 on taxable income of $143,059.47.", + "reason": "record/reference_exclusions.json and status.json exclude this output because the withholding estimate from variables/gov/states/ma/tax/income/ma_withheld_income_tax.py is unlisted, and prior_corrections.json requires frozen-reference comparisons." + }, + { + "case_id": "us__scenario_081__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "muse-spark-1.3", + "old": "Itemized only $22,543, leaving the $8,484.41 of estimated MA income tax out of SALT, which put taxable income at about $151,551 instead of $143,059.47.", + "new": "Itemized $22,543, giving taxable income of about $151,551. The excluded frozen reference adds an unlisted $8,484.41 withholding estimate and has taxable income of $143,059.47.", + "reason": "record/reference_exclusions.json and status.json exclude this output because the withholding estimate from variables/gov/states/ma/tax/income/ma_withheld_income_tax.py is unlisted, and prior_corrections.json requires frozen-reference comparisons." + }, + { + "case_id": "us__scenario_081__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "ox-alpha", + "old": "Overstated the MA income tax part of SALT at $8,538 instead of $8,484.41 (5% of the $174,088.12 AGI above $4,400), partly offset by adding the $6 of REIT income to AGI. That left taxable income at $143,012 instead of $143,059.47, $11 too little tax.", + "new": "Used $8,538 of MA income tax in SALT and included the $6 of REIT income in AGI, giving taxable income of about $143,012. Its $26,921 is $11.27 below the excluded frozen withholding-based reference and $70.31 below the recorded liability-based reading of $26,991.31.", + "reason": "record/reference_exclusions.json and status.json exclude this output because the withholding estimate from variables/gov/states/ma/tax/income/ma_withheld_income_tax.py is unlisted, and prior_corrections.json requires frozen-reference comparisons." + }, + { + "case_id": "us__scenario_081__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "qwen-3.7-max", + "old": "Wrongly claimed $22,543 of itemized deductions was below a $15,000 standard deduction, so it took the standard deduction instead of the correct $31,027.41 of itemized deductions.", + "new": "Wrongly claimed $22,543 of itemized deductions was below a $15,000 standard deduction and took the standard deduction. The excluded frozen reference itemizes $31,027.41 using an unlisted withholding estimate.", + "reason": "record/reference_exclusions.json and status.json exclude this output because the withholding estimate from variables/gov/states/ma/tax/income/ma_withheld_income_tax.py is unlisted, and prior_corrections.json requires frozen-reference comparisons." + }, + { + "case_id": "us__scenario_081__federal_income_tax_before_refundable_credits", + "field": "case_annotation", + "old": "The wrong answers fall into five groups: leaving state income tax out of SALT, applying the expired $10,000 SALT cap, assuming the TCJA sunset (personal exemptions and 15/25/28% brackets), subtracting the employer insurance premiums from the listed wages, and, among the near-misses, using a computed Massachusetts tax of about $8,230–$8,390 instead of the engine's 5%-of-AGI withholding estimate.", + "new": "Some answers omit state income tax from SALT, apply the expired $10,000 SALT cap, assume the TCJA sunset, or subtract employer insurance premiums from the listed wages; others use a computed Massachusetts liability in SALT. The output is excluded from scoring because state income tax withheld or paid is unspecified. The record gives alternative readings of $26,991.31 with the historical liability, $26,992.64 with the corrected liability, and $28,763.81 with no state income tax paid.", + "reason": "record/reference_exclusions.json and status.json exclude this output because the withholding estimate from variables/gov/states/ma/tax/income/ma_withheld_income_tax.py is unlisted, and prior_corrections.json requires frozen-reference comparisons." + }, + { + "case_id": "us__scenario_081__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "glm-5.3", + "old": "Put MA income tax at $8,388.70 instead of $8,484.41 and counted the $6 of REIT income in AGI, making taxable income $143,161.10 instead of $143,059.47.", + "new": "Used $8,388.70 of MA income tax in SALT and counted the $6 of REIT income in AGI, giving taxable income of $143,161.10. The excluded frozen reference uses an unlisted $8,484.41 withholding estimate and has taxable income of $143,059.47.", + "reason": "The exclusion record and prior corrections distinguish estimated withholding from Massachusetts liability and require qualification of this reference comparison." + }, + { + "case_id": "us__scenario_081__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "inkling", + "old": "Estimated MA income tax at about $8,335 instead of $8,484.41 and included the $6 of REIT income in AGI, giving taxable income of about $143,215.", + "new": "Used about $8,335 of MA income tax in SALT and included the $6 of REIT income in AGI, giving taxable income of about $143,215. The excluded frozen reference uses an unlisted $8,484.41 withholding estimate.", + "reason": "The old comparison presents the frozen withholding estimate as the Massachusetts tax benchmark, contrary to the exclusion record and prior corrections." + }, + { + "case_id": "us__scenario_081__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-fable-5.1", + "old": "That loss offsets neither. The $56 of interest stays in Part B and the ~$110 of dividends is taxed in Part A at 5%, which adds the missing ~$8.", + "new": "Under the engine's interest-source assumption, the $56 of interest stays in Part B and the short-term capital loss absorbs the Part A dividends. The output remains excluded because the interest source is unstated.", + "reason": "The 2026-10-23 recheck in record/reference_outputs.csv.meta.json records $8,232.90, while variables/gov/states/ma/tax/income/taxable_income/ma_part_a_taxable_dividend_income.py uses dividends after the loss offset governed by parameters/gov/states/ma/tax/income/capital_gains/deductible_against_interest_dividends.yaml." + }, + { + "case_id": "us__scenario_081__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-haiku-5.5", + "old": "Part B income of $175,058 less $10,400 is $164,658, which at 5% is $8,232.90, plus $5.51 of Part A dividend tax.", + "new": "Part B income of $175,058 less $10,400 is $164,658, which at 5% is $8,232.90. The short-term capital loss absorbs the Part A dividends.", + "reason": "The 2026-10-23 recheck in record/reference_outputs.csv.meta.json records $8,232.90, while variables/gov/states/ma/tax/income/taxable_income/ma_part_a_taxable_dividend_income.py uses dividends after the loss offset governed by parameters/gov/states/ma/tax/income/capital_gains/deductible_against_interest_dividends.yaml." + }, + { + "case_id": "us__scenario_081__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.7-flash", + "old": "$157,270", + "new": "$157,380", + "reason": "With zero taxable Part A dividends under variables/gov/states/ma/tax/income/taxable_income/ma_part_a_taxable_dividend_income.py and the 5% rate in parameters/gov/states/ma/tax/income/rates/part_b.yaml, the $7,869 answer in prompt.md implies $157,380 of Part B taxable income." + }, + { + "case_id": "us__scenario_081__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-5.5", + "old": "In fact the $56 of interest stays in Part B and the ~$110 of dividends is taxed at 5% in Part A, which adds the missing $8.31.", + "new": "Under the engine's interest-source assumption, the $56 of interest stays in Part B and the short-term capital loss absorbs the Part A dividends. The output remains excluded because the interest source is unstated.", + "reason": "The 2026-10-23 recheck in record/reference_outputs.csv.meta.json records $8,232.90, while variables/gov/states/ma/tax/income/taxable_income/ma_part_a_taxable_dividend_income.py uses dividends after the loss offset governed by parameters/gov/states/ma/tax/income/capital_gains/deductible_against_interest_dividends.yaml." + }, + { + "case_id": "us__scenario_081__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-6-astra", + "old": "In this computation the interest stays in Part B and the ~$110 of dividends is taxed at 5% in Part A, which adds $8.31.", + "new": "Under the engine's interest-source assumption, the $56 of interest stays in Part B and the short-term capital loss absorbs the Part A dividends. The output remains excluded because the interest source is unstated.", + "reason": "The 2026-10-23 recheck in record/reference_outputs.csv.meta.json records $8,232.90, while variables/gov/states/ma/tax/income/taxable_income/ma_part_a_taxable_dividend_income.py uses dividends after the loss offset governed by parameters/gov/states/ma/tax/income/capital_gains/deductible_against_interest_dividends.yaml." + }, + { + "case_id": "us__scenario_081__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-6-sol", + "old": "It also wrongly used the capital loss to cancel the $56 of interest and ~$110 of dividends.", + "new": "Under the engine's interest-source assumption, the $56 of interest stays in Part B and the short-term capital loss absorbs the Part A dividends. The output remains excluded because the interest source is unstated.", + "reason": "The 2026-10-23 recheck in record/reference_outputs.csv.meta.json records $8,232.90, while variables/gov/states/ma/tax/income/taxable_income/ma_part_a_taxable_dividend_income.py uses dividends after the loss offset governed by parameters/gov/states/ma/tax/income/capital_gains/deductible_against_interest_dividends.yaml." + }, + { + "case_id": "us__scenario_081__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-6.1-sol", + "old": "The interest stays in Part B and the ~$110 of dividends is taxed at 5% in Part A, which adds $8.31.", + "new": "Under the engine's interest-source assumption, the $56 of interest stays in Part B and the short-term capital loss absorbs the Part A dividends. The output remains excluded because the interest source is unstated.", + "reason": "The 2026-10-23 recheck in record/reference_outputs.csv.meta.json records $8,232.90, while variables/gov/states/ma/tax/income/taxable_income/ma_part_a_taxable_dividend_income.py uses dividends after the loss offset governed by parameters/gov/states/ma/tax/income/capital_gains/deductible_against_interest_dividends.yaml." + }, + { + "case_id": "us__scenario_081__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "minimax-m3", + "old": "Part B taxable income of $164,658 produces $8,232.90, plus $5.51 of Part A dividend tax.", + "new": "Part B taxable income of $164,658 produces $8,232.90. The short-term capital loss absorbs the Part A dividends.", + "reason": "The 2026-10-23 recheck in record/reference_outputs.csv.meta.json records $8,232.90, while variables/gov/states/ma/tax/income/taxable_income/ma_part_a_taxable_dividend_income.py uses dividends after the loss offset governed by parameters/gov/states/ma/tax/income/capital_gains/deductible_against_interest_dividends.yaml." + }, + { + "case_id": "us__scenario_081__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "ox-alpha", + "old": "It split Part A and Part B correctly but subtracted", + "new": "It subtracted", + "reason": "prompt.md places this model's $56 interest in Part A, whereas variables/gov/states/ma/tax/income/gross_income/ma_part_a_gross_income.py includes dividends and nonnegative short-term capital gains and variables/gov/states/ma/tax/income/gross_income/ma_part_b_gross_income.py retains interest in Part B." + }, + { + "case_id": "us__scenario_081__state_income_tax_before_refundable_credits", + "field": "case_annotation", + "old": "Part A dividends of about $110 are taxed at 5% ($5.51), and the short-term capital loss does not offset them or ordinary income, so the total is $8,238.41. Most models missed it in one of these ways: they left out the $2,000 FICA deduction or the $4,000 rent deduction, used the old $3,000 rent cap, subtracted federal itemized deductions or employer health premiums, or used the capital loss to cancel the interest and dividends.", + "new": "PolicyEngine 2.60.0 applies the short-term capital loss against the Part A dividends, leaving no Part A dividend tax and producing $8,232.90 under its interest-source assumption. The published $8,238.41 remains frozen and excluded because the interest source is unstated. Several models omitted the FICA or rent deductions, used the old rent cap, subtracted federal itemized deductions or employer health premiums, or reduced Part B income by the capital loss.", + "reason": "record/reference_outputs.csv.meta.json's 2026-10-23 recheck keeps this output excluded at $8,238.41 despite the engine's $8,232.90 result, and variables/gov/states/ma/tax/income/taxable_income/ma_part_a_taxable_dividend_income.py now uses dividends after the capital-loss offset." + }, + { + "case_id": "us__scenario_081__state_income_tax_before_refundable_credits", + "field": "reasoning", + "old": "PolicyEngine taxes Massachusetts Part A dividends gross, without the short-term capital loss offset its own Part A AGI computes.", + "new": "The frozen reference reflects an earlier engine defect that taxed Massachusetts Part A dividends gross without applying the short-term capital loss offset. PolicyEngine 2.60.0 applies that offset and returns 8,232.90. The output remains excluded because the interest source is unstated.", + "reason": "The 2026-10-23 recheck in record/reference_outputs.csv.meta.json confirms the repaired $8,232.90 computation and continued exclusion for r23_ma_interest_source, consistent with variables/gov/states/ma/tax/income/taxable_income/ma_part_a_taxable_dividend_income.py." + }, + { + "case_id": "us__scenario_082__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-sonnet-4.6", + "old": "inflation-estimated 2025 brackets", + "new": "brackets estimated by inflating 2024 thresholds", + "reason": "The model's final calculation in prompt.md inflates $16,550 and $63,100, which policyengine_us/parameters/gov/irs/income/bracket.yaml identifies as 2024 HoH thresholds used by variables/gov/irs/tax/federal_income/before_credits/income_tax_main_rates.py." + }, + { + "case_id": "us__scenario_082__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-sonnet-5", + "old": "2025 brackets", + "new": "2024 brackets", + "reason": "The model's $16,550 and $63,100 thresholds in prompt.md are the 2024 HoH thresholds in policyengine_us/parameters/gov/irs/income/bracket.yaml, read by variables/gov/irs/tax/federal_income/before_credits/income_tax_main_rates.py; the 2025 thresholds are $17,000 and $64,850." + }, + { + "case_id": "us__scenario_082__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-fable-5.1", + "old": "The engine measures it against the higher 5.9% next-bracket rate, giving $156.51.", + "new": "The engine phases in the $787 HOH incremental benefit over $50,000 of NY AGI above $107,650, giving $156.51.", + "reason": "The engine's variables/gov/states/ny/tax/income/ny_supplemental_tax.py computes recapture base plus phased-in incremental benefit, with the amounts specified in parameters/gov/states/ny/tax/income/supplemental/incremental_benefit/head_of_household.yaml, recapture_base/head_of_household.yaml, min_agi.yaml, and phase_in_length.yaml." + }, + { + "case_id": "us__scenario_082__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.5-flash", + "old": "Its NY AGI of $96,454 is exactly the correct AGI minus the $21,208 employer insurance premiums, which it wrongly took out of wages.", + "new": "Its NY AGI of $96,454 approximately matches federal AGI of $117,661.12 minus the $21,208 employer-paid insurance premiums, which it wrongly took out of income; the engine does not subtract those premiums.", + "reason": "reference_explanation.csv gives NY AGI of $117,593.62, which less $21,208 equals $96,385.62, while federal AGI less those premiums equals $96,453.12. (audit: audit (claude-opus-5-5): the verified text dropped the correct statement that subtracting the premiums was an error. Checked: variables/input/employer_sponsored_insurance_premiums.py defines them as employer-paid premiums, so they are not in wages and AGI does not subtract them; $117,661.12 - $21,208 = $96,453.12.)" + }, + { + "case_id": "us__scenario_082__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-5.6-luna", + "old": "That gap fits deducting both the uncapped capital loss and the $21,208 ESI premiums, neither of which reduces NY AGI.", + "new": "The engine allows $3,000 of the capital loss to reduce NY AGI and gives no wage deduction for the $21,208 employer-paid insurance premiums.", + "reason": "reference_explanation.csv and engine variables/gov/irs/income/taxable_income/adjusted_gross_income/above_the_line_deductions/limited_capital_loss.py, with parameters/gov/irs/ald/loss/capital/max.yaml, establish the $3,000 deduction, while variables/input/employer_sponsored_insurance_premiums.py defines the premiums as employer-paid." + }, + { + "case_id": "us__scenario_082__state_income_tax_before_refundable_credits", + "field": "case_annotation", + "old": "The 2026 HOH schedule taxes income from $20,900 to $107,650 at 3.9%/4.4%/5.15%/5.4%, for $5,442.63.", + "new": "The 2026 HOH schedule uses rates of 3.9%/4.4%/5.15%/5.4% through $107,650, for $5,442.63.", + "reason": "The engine's variables/gov/states/ny/tax/income/ny_main_income_tax.py applies parameters/gov/states/ny/tax/income/main/head_of_household.yaml, whose four rates begin at $0, $12,800, $17,650, and $20,900 respectively." + }, + { + "case_id": "us__scenario_082__state_refundable_credits", + "field": "annotation", + "model": "deepseek-v4-pro-0813", + "old": "Applied the pre-2025 rule that excludes children under 4 from the ESCC.", + "new": "Applied the pre-2023 rule that excludes children under 4 from the ESCC.", + "reason": "Engine variables/gov/states/ny/tax/income/credits/ctc/ny_ctc_pre_2024.py applies the minimum age in parameters/gov/states/ny/tax/income/credits/ctc/minimum_age.yaml, which falls from 4 to 0 beginning in 2023." + }, + { + "case_id": "us__scenario_082__state_refundable_credits", + "field": "annotation", + "model": "gpt-5.6-terra", + "old": "Applied the pre-2025 age-4 floor to the ESCC.", + "new": "Applied the pre-2023 age-4 floor to the ESCC.", + "reason": "Engine variables/gov/states/ny/tax/income/credits/ctc/ny_ctc_pre_2024.py applies the minimum age in parameters/gov/states/ny/tax/income/credits/ctc/minimum_age.yaml, which falls from 4 to 0 beginning in 2023." + }, + { + "case_id": "us__scenario_082__state_refundable_credits", + "field": "case_annotation", + "old": "Models either used the pre-2025 ESCC formula (33% of federal CTC, $100 minimum, or no credit for children under 4), applied the wrong phase-out, or treated income as too high for any refundable credit.", + "new": "Models either used the pre-2025 ESCC formula (33% of federal CTC or a $100 minimum), applied the pre-2023 age floor or the wrong phase-out, or treated income as too high for any refundable credit.", + "reason": "Engine variables/gov/states/ny/tax/income/credits/ctc/ny_ctc_pre_2024.py applies parameters/gov/states/ny/tax/income/credits/ctc/minimum_age.yaml, which already permits children under 4 beginning in 2023." + }, + { + "case_id": "us__scenario_084__head_medicare_eligible", + "field": "annotation", + "model": "claude-fable-5", + "old": "The months-of-SSDI-receipt input is unlisted, so it is 0, and a constant full-year status gives at most 12 months, so the 24-month test fails. With the head aged 62 and no ESRD, there is no route to Medicare eligibility.", + "new": "SSDI receipt throughout the year establishes at least 12 months; total duration is unstated. The output is excluded from scoring because the facts do not establish whether the 24-month requirement is met.", + "reason": "adjudication.json and record/reference_exclusions.json establish at least 12 months and unresolved total duration; variables/gov/hhs/medicare/eligibility/is_medicare_eligible.py models only age and SSDI routes." + }, + { + "case_id": "us__scenario_084__head_medicare_eligible", + "field": "annotation", + "model": "claude-fable-5.1", + "old": "It skipped the 24-month entitlement requirement, which the head does not meet because the unlisted months-of-SSDI-receipt input is 0.", + "new": "The modeled disability pathway requires at least 24 months of SSDI receipt; the facts leave duration unstated, and this output is excluded from scoring.", + "reason": "adjudication.json and record/reference_exclusions.json leave duration unresolved and exclude this output; variables/gov/hhs/medicare/eligibility/is_medicare_eligible.py applies the 24-month test." + }, + { + "case_id": "us__scenario_084__head_medicare_eligible", + "field": "annotation", + "model": "claude-haiku-4.5", + "old": "The head has 0 months of SSDI receipt on record, is under 65, and has no ESRD, so the head is not eligible.", + "new": "The household facts leave months of SSDI receipt unstated, and this output is excluded from scoring.", + "reason": "adjudication.json and record/reference_exclusions.json leave duration unresolved and exclude the output; variables/gov/hhs/medicare/eligibility/is_medicare_eligible.py has no ESRD pathway." + }, + { + "case_id": "us__scenario_084__head_medicare_eligible", + "field": "annotation", + "model": "claude-haiku-5.5", + "old": "It ignored the requirement of 24 months of SSDI receipt, which is 0 here because it is not listed, so the disability pathway fails at age 62.", + "new": "The modeled disability pathway requires at least 24 months of SSDI receipt; the facts leave duration unstated, and this output is excluded from scoring.", + "reason": "adjudication.json and record/reference_exclusions.json leave duration unresolved and exclude this output; variables/gov/hhs/medicare/eligibility/is_medicare_eligible.py applies the 24-month test." + }, + { + "case_id": "us__scenario_084__head_medicare_eligible", + "field": "annotation", + "model": "claude-opus-4.7", + "old": "A status held constant through one tax year gives no prior-month history, and the unlisted months-of-SSDI input is 0, so the rule is not met.", + "new": "A status held constant through one tax year does not establish when SSDI receipt began. The output is excluded from scoring because total duration is unstated.", + "reason": "adjudication.json and record/reference_exclusions.json leave SSDI duration unresolved and exclude this output for every model." + }, + { + "case_id": "us__scenario_084__head_medicare_eligible", + "field": "annotation", + "model": "claude-opus-4.8", + "old": "The prompt forbids inferring unlisted benefit history, and the months-of-SSDI-receipt input defaults to 0, so the head is not eligible at 62.", + "new": "The household facts leave months of SSDI receipt unstated, and this output is excluded from scoring.", + "reason": "adjudication.json and record/reference_exclusions.json leave SSDI duration unresolved and exclude this output for every model." + }, + { + "case_id": "us__scenario_084__head_medicare_eligible", + "field": "annotation", + "model": "claude-opus-5", + "old": "Medicare disability eligibility needs at least 24 months of SSDI receipt, and the head has 0.", + "new": "The modeled disability pathway requires at least 24 months of SSDI receipt; the facts leave duration unstated, and this output is excluded from scoring.", + "reason": "adjudication.json and record/reference_exclusions.json leave duration unresolved and exclude this output; variables/gov/hhs/medicare/eligibility/is_medicare_eligible.py applies the 24-month test." + }, + { + "case_id": "us__scenario_084__head_medicare_eligible", + "field": "annotation", + "model": "claude-sonnet-5", + "old": "The unlisted months-of-SSDI input is 0, so a 62-year-old without ESRD fails every pathway.", + "new": "The household facts leave months of SSDI receipt unstated, and this output is excluded from scoring.", + "reason": "adjudication.json and record/reference_exclusions.json leave duration unresolved and exclude the output; variables/gov/hhs/medicare/eligibility/is_medicare_eligible.py has no ESRD pathway." + }, + { + "case_id": "us__scenario_084__head_medicare_eligible", + "field": "annotation", + "model": "deepseek-v4-flash-0731", + "old": "The head's months of SSDI receipt are 0, which is below the 24-month threshold.", + "new": "The household facts leave months of SSDI receipt unstated, and this output is excluded from scoring.", + "reason": "adjudication.json and record/reference_exclusions.json leave SSDI duration unresolved and exclude this output for every model." + }, + { + "case_id": "us__scenario_084__head_medicare_eligible", + "field": "annotation", + "model": "deepseek-v4-pro", + "old": "That is an unlisted fact the prompt says to treat as 0, so the 24-month test fails and the head is not eligible.", + "new": "The household facts leave months of SSDI receipt unstated, and this output is excluded from scoring.", + "reason": "adjudication.json and record/reference_exclusions.json leave SSDI duration unresolved and exclude this output for every model." + }, + { + "case_id": "us__scenario_084__head_medicare_eligible", + "field": "annotation", + "model": "deepseek-v4-pro-0813", + "old": "The provision requires 24 months of SSDI entitlement, and the head has 0 recorded months.", + "new": "The modeled disability pathway requires at least 24 months of SSDI receipt; the facts leave duration unstated, and this output is excluded from scoring.", + "reason": "adjudication.json and record/reference_exclusions.json leave duration unresolved and exclude this output; variables/gov/hhs/medicare/eligibility/is_medicare_eligible.py applies the 24-month test." + }, + { + "case_id": "us__scenario_084__head_medicare_eligible", + "field": "annotation", + "model": "deepseek-v4.1-flash", + "old": "PolicyEngine actually tests months of SSDI receipt against 24, and that input is 0 here, so the head under 65 is not eligible.", + "new": "The modeled disability pathway requires at least 24 months of SSDI receipt; the facts leave duration unstated, and this output is excluded from scoring.", + "reason": "adjudication.json and record/reference_exclusions.json leave duration unresolved and exclude this output; variables/gov/hhs/medicare/eligibility/is_medicare_eligible.py applies the 24-month test." + }, + { + "case_id": "us__scenario_084__head_medicare_eligible", + "field": "annotation", + "model": "gemini-3-flash-preview", + "old": "It left out the 24-month SSDI receipt requirement, which the head does not meet because the months input is 0.", + "new": "The modeled disability pathway requires at least 24 months of SSDI receipt; the facts leave duration unstated, and this output is excluded from scoring.", + "reason": "adjudication.json and record/reference_exclusions.json leave duration unresolved and exclude this output; variables/gov/hhs/medicare/eligibility/is_medicare_eligible.py applies the 24-month test." + }, + { + "case_id": "us__scenario_084__head_medicare_eligible", + "field": "annotation", + "model": "gemini-3.1-pro-preview", + "old": "Only 24 or more months of SSDI receipt qualifies someone under 65, and the head's recorded months are 0.", + "new": "The modeled disability pathway requires at least 24 months of SSDI receipt; the facts leave duration unstated, and this output is excluded from scoring.", + "reason": "adjudication.json and record/reference_exclusions.json leave duration unresolved and exclude this output; variables/gov/hhs/medicare/eligibility/is_medicare_eligible.py applies the 24-month test." + }, + { + "case_id": "us__scenario_084__head_medicare_eligible", + "field": "annotation", + "model": "gemini-3.5-flash", + "old": "The head has 0 months of SSDI receipt, is 62, and has no ESRD.", + "new": "The household facts leave months of SSDI receipt unstated, and this output is excluded from scoring.", + "reason": "adjudication.json and record/reference_exclusions.json leave duration unresolved and exclude the output; variables/gov/hhs/medicare/eligibility/is_medicare_eligible.py has no ESRD pathway." + }, + { + "case_id": "us__scenario_084__head_medicare_eligible", + "field": "annotation", + "model": "gemini-3.6-flash", + "old": "It never applied the 24-month SSDI receipt test, which fails because the unlisted months input is 0.", + "new": "The modeled disability pathway requires at least 24 months of SSDI receipt; the facts leave duration unstated, and this output is excluded from scoring.", + "reason": "adjudication.json and record/reference_exclusions.json leave duration unresolved and exclude this output; variables/gov/hhs/medicare/eligibility/is_medicare_eligible.py applies the 24-month test." + }, + { + "case_id": "us__scenario_084__head_medicare_eligible", + "field": "annotation", + "model": "gemini-3.7-flash", + "old": "The disability pathway needs 24 months of SSDI receipt, and the head has 0.", + "new": "The modeled disability pathway requires at least 24 months of SSDI receipt; the facts leave duration unstated, and this output is excluded from scoring.", + "reason": "adjudication.json and record/reference_exclusions.json leave duration unresolved and exclude this output; variables/gov/hhs/medicare/eligibility/is_medicare_eligible.py applies the 24-month test." + }, + { + "case_id": "us__scenario_084__head_medicare_eligible", + "field": "annotation", + "model": "glm-5.2", + "old": "PolicyEngine requires at least 24 months of SSDI receipt, and that input is 0 here.", + "new": "The modeled disability pathway requires at least 24 months of SSDI receipt; the facts leave duration unstated, and this output is excluded from scoring.", + "reason": "adjudication.json and record/reference_exclusions.json leave duration unresolved and exclude this output; variables/gov/hhs/medicare/eligibility/is_medicare_eligible.py applies the 24-month test." + }, + { + "case_id": "us__scenario_084__head_medicare_eligible", + "field": "annotation", + "model": "gpt-5.4-mini", + "old": "Eligibility under 65 requires 24 months of SSDI receipt or ESRD, and the head has 0 months and no ESRD.", + "new": "The modeled disability pathway requires at least 24 months of SSDI receipt; the facts leave duration unstated, and this output is excluded from scoring.", + "reason": "variables/gov/hhs/medicare/eligibility/is_medicare_eligible.py models the 24-month SSDI route and explicitly omits ESRD; adjudication.json and record/reference_exclusions.json leave duration unresolved and exclude the output." + }, + { + "case_id": "us__scenario_084__head_medicare_eligible", + "field": "annotation", + "model": "gpt-5.4-nano", + "old": "It ignored the 24-month receipt threshold, which fails with 0 recorded months.", + "new": "The modeled disability pathway requires at least 24 months of SSDI receipt; the facts leave duration unstated, and this output is excluded from scoring.", + "reason": "adjudication.json and record/reference_exclusions.json leave duration unresolved and exclude this output; variables/gov/hhs/medicare/eligibility/is_medicare_eligible.py applies the 24-month test." + }, + { + "case_id": "us__scenario_084__head_medicare_eligible", + "field": "annotation", + "model": "gpt-5.5", + "old": "The rule requires at least 24 months of SSDI receipt, and the head's months-of-SSDI input is 0.", + "new": "The modeled disability pathway requires at least 24 months of SSDI receipt; the facts leave duration unstated, and this output is excluded from scoring.", + "reason": "adjudication.json and record/reference_exclusions.json leave duration unresolved and exclude this output; variables/gov/hhs/medicare/eligibility/is_medicare_eligible.py applies the 24-month test." + }, + { + "case_id": "us__scenario_084__head_medicare_eligible", + "field": "annotation", + "model": "gpt-5.6-luna", + "old": "The head has 0 months of SSDI receipt, so the head is not eligible at 62.", + "new": "The household facts leave months of SSDI receipt unstated, and this output is excluded from scoring.", + "reason": "adjudication.json and record/reference_exclusions.json leave SSDI duration unresolved and exclude this output for every model." + }, + { + "case_id": "us__scenario_084__head_medicare_eligible", + "field": "annotation", + "model": "gpt-5.6-sol", + "old": "It skipped the 24-month SSDI receipt requirement, which the head fails with 0 months.", + "new": "The modeled disability pathway requires at least 24 months of SSDI receipt; the facts leave duration unstated, and this output is excluded from scoring.", + "reason": "adjudication.json and record/reference_exclusions.json leave duration unresolved and exclude this output; variables/gov/hhs/medicare/eligibility/is_medicare_eligible.py applies the 24-month test." + }, + { + "case_id": "us__scenario_084__head_medicare_eligible", + "field": "annotation", + "model": "gpt-6-astra", + "old": "PolicyEngine's pathway requires 24 or more months of SSDI receipt, and the head has 0.", + "new": "The modeled disability pathway requires at least 24 months of SSDI receipt; the facts leave duration unstated, and this output is excluded from scoring.", + "reason": "adjudication.json and record/reference_exclusions.json leave duration unresolved and exclude this output; variables/gov/hhs/medicare/eligibility/is_medicare_eligible.py applies the 24-month test." + }, + { + "case_id": "us__scenario_084__head_medicare_eligible", + "field": "annotation", + "model": "gpt-6-luna", + "old": "That classification checks months of SSDI receipt against 24, and the input is 0 here.", + "new": "The modeled disability pathway requires at least 24 months of SSDI receipt; the facts leave duration unstated, and this output is excluded from scoring.", + "reason": "adjudication.json and record/reference_exclusions.json leave duration unresolved and exclude this output; variables/gov/hhs/medicare/eligibility/is_medicare_eligible.py applies the 24-month test." + }, + { + "case_id": "us__scenario_084__head_medicare_eligible", + "field": "annotation", + "model": "gpt-6-sol", + "old": "It left out the 24-month waiting period, which fails because the months input defaults to 0.", + "new": "The modeled disability pathway requires at least 24 months of SSDI receipt; the facts leave duration unstated, and this output is excluded from scoring.", + "reason": "adjudication.json and record/reference_exclusions.json leave duration unresolved and exclude this output; variables/gov/hhs/medicare/eligibility/is_medicare_eligible.py applies the 24-month test." + }, + { + "case_id": "us__scenario_084__head_medicare_eligible", + "field": "annotation", + "model": "gpt-6.1-sol", + "old": "Neither satisfies the rule, which requires at least 24 months of SSDI receipt, and the head has 0.", + "new": "The modeled disability pathway requires at least 24 months of SSDI receipt; the facts leave duration unstated, and this output is excluded from scoring.", + "reason": "adjudication.json and record/reference_exclusions.json leave duration unresolved and exclude this output; variables/gov/hhs/medicare/eligibility/is_medicare_eligible.py applies the 24-month test." + }, + { + "case_id": "us__scenario_084__head_medicare_eligible", + "field": "annotation", + "model": "gpt-6.1-terra", + "old": "The pathway requires 24 months of SSDI receipt, which is 0 here, so the 62-year-old head is not eligible.", + "new": "The modeled disability pathway requires at least 24 months of SSDI receipt; the facts leave duration unstated, and this output is excluded from scoring.", + "reason": "adjudication.json and record/reference_exclusions.json leave duration unresolved and exclude this output; variables/gov/hhs/medicare/eligibility/is_medicare_eligible.py applies the 24-month test." + }, + { + "case_id": "us__scenario_084__head_medicare_eligible", + "field": "annotation", + "model": "grok-4.3", + "old": "No such duration is given, so months of SSDI receipt are 0, which is below the 24-month threshold.", + "new": "The household facts leave months of SSDI receipt unstated, and this output is excluded from scoring.", + "reason": "adjudication.json and record/reference_exclusions.json leave SSDI duration unresolved and exclude this output for every model." + }, + { + "case_id": "us__scenario_084__head_medicare_eligible", + "field": "annotation", + "model": "grok-4.5", + "old": "The unlisted months-of-SSDI-receipt input is 0, so the head fails the rule.", + "new": "The household facts leave months of SSDI receipt unstated, and this output is excluded from scoring.", + "reason": "adjudication.json and record/reference_exclusions.json leave SSDI duration unresolved and exclude this output for every model." + }, + { + "case_id": "us__scenario_084__head_medicare_eligible", + "field": "annotation", + "model": "grok-4.6", + "old": "The head's recorded months of SSDI receipt are 0, against a 24-month requirement.", + "new": "The modeled disability pathway requires at least 24 months of SSDI receipt; the facts leave duration unstated, and this output is excluded from scoring.", + "reason": "adjudication.json and record/reference_exclusions.json leave duration unresolved and exclude this output; variables/gov/hhs/medicare/eligibility/is_medicare_eligible.py applies the 24-month test." + }, + { + "case_id": "us__scenario_084__head_medicare_eligible", + "field": "annotation", + "model": "grok-4.7", + "old": "PolicyEngine actually requires age 65, at least 24 months of SSDI receipt, or ESRD, and disabled status alone with 0 months of SSDI does not qualify.", + "new": "PolicyEngine models eligibility at age 65 or older, or with positive SSDI income and at least 24 months of receipt. The head's duration is unstated, so the output is excluded from scoring.", + "reason": "variables/gov/hhs/medicare/eligibility/is_medicare_eligible.py models only age and SSDI eligibility; adjudication.json and record/reference_exclusions.json leave SSDI duration unresolved and exclude this output." + }, + { + "case_id": "us__scenario_084__head_medicare_eligible", + "field": "annotation", + "model": "kimi-k3", + "old": "The head has 0 recorded months.", + "new": "The household facts leave months of SSDI receipt unstated, and this output is excluded from scoring.", + "reason": "adjudication.json and record/reference_exclusions.json leave SSDI duration unresolved and exclude this output for every model." + }, + { + "case_id": "us__scenario_084__head_medicare_eligible", + "field": "annotation", + "model": "minimax-m3", + "old": "Annual benefit amounts say nothing about how many months benefits have been received, and the unlisted months-of-SSDI input is 0, so the head is ineligible.", + "new": "Annual benefit amounts do not establish whether the 24-month requirement is met. The output is excluded from scoring because total duration is unstated.", + "reason": "adjudication.json and record/reference_exclusions.json leave duration unresolved and exclude this output; variables/gov/hhs/medicare/eligibility/is_medicare_eligible.py applies the 24-month test." + }, + { + "case_id": "us__scenario_084__head_medicare_eligible", + "field": "annotation", + "model": "muse-spark-1.3", + "old": "Qualification under 65 requires 24 months of SSDI receipt, and the head has 0.", + "new": "The modeled disability pathway requires at least 24 months of SSDI receipt; the facts leave duration unstated, and this output is excluded from scoring.", + "reason": "adjudication.json and record/reference_exclusions.json leave duration unresolved and exclude this output; variables/gov/hhs/medicare/eligibility/is_medicare_eligible.py applies the 24-month test." + }, + { + "case_id": "us__scenario_084__head_medicare_eligible", + "field": "annotation", + "model": "muse-wonder", + "old": "It ignored the 24-month SSDI receipt requirement, which fails with 0 recorded months.", + "new": "The modeled disability pathway requires at least 24 months of SSDI receipt; the facts leave duration unstated, and this output is excluded from scoring.", + "reason": "adjudication.json and record/reference_exclusions.json leave duration unresolved and exclude this output; variables/gov/hhs/medicare/eligibility/is_medicare_eligible.py applies the 24-month test." + }, + { + "case_id": "us__scenario_084__head_medicare_eligible", + "field": "annotation", + "model": "qwen-3.7-max", + "old": "Constant status within one year gives no prior entitlement months, and the months-of-SSDI input is 0, so the head is not eligible.", + "new": "A status held constant through one tax year does not establish when SSDI receipt began. The output is excluded from scoring because total duration is unstated.", + "reason": "adjudication.json and record/reference_exclusions.json leave SSDI duration unresolved and exclude this output for every model." + }, + { + "case_id": "us__scenario_084__head_medicare_eligible", + "field": "case_annotation", + "old": "PolicyEngine grants Medicare eligibility in only three cases: age 65 or older, at least 24 months of Social Security disability receipt (tracked in a separate months-of-SSDI-receipt input), or end-stage renal disease (ESRD). The head is 62, has no ESRD flag, and the months-of-SSDI input is not listed. The prompt says unlisted inputs are 0 and that benefit receipt must not be inferred, so the 24-month waiting period is not met, even though the head is disabled and has SSDI income.", + "new": "PolicyEngine grants eligibility at age 65 or older, or with positive Social Security disability income and at least 24 months of receipt. The head is 62 and has SSDI income; months of receipt are unstated. The frozen value is 0.0, and the output is excluded from scoring because the household facts do not settle whether the duration requirement is met.", + "reason": "variables/gov/hhs/medicare/eligibility/is_medicare_eligible.py models the age and SSDI routes and explicitly omits ESRD; adjudication.json and record/reference_exclusions.json exclude this output because SSDI duration is unresolved." + }, + { + "case_id": "us__scenario_085__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "qwen-3.7-max", + "old": "It treated $30,848 of pension, IRA and 401(k) distributions as Pennsylvania taxable income, even though Pennsylvania exempts retirement distributions for a 67-year-old retiree.", + "new": "It treated $29,848 of pension, IRA and 401(k) distributions as Pennsylvania taxable income, even though Pennsylvania exempts retirement distributions for a 67-year-old retiree.", + "reason": "prompt.md lists $20,720 of pension income, $7,568 of IRA distributions and $1,560 of 401(k) distributions, totaling $29,848." + }, + { + "case_id": "us__scenario_086__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-haiku-4.5", + "old": "$23,106", + "new": "$22,768", + "reason": "The model's reasoning in prompt.md totals $19,648, $1,560, and $1,560 of premiums ($22,768), then includes $338 of educator expenses to reach $23,106." + }, + { + "case_id": "us__scenario_086__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.6-flash", + "old": "Its implied pre-credit tax of $5,678 matches a pre-OBBBA $22,500 head-of-household standard deduction rather than $24,150.", + "new": "Its implied pre-credit tax of $5,678 is $222.45 above the reference's pre-credit tax of $5,455.55.", + "reason": "Applying variables/gov/irs/tax/federal_income/before_credits/income_tax_main_rates.py and parameters/gov/irs/income/bracket.yaml to reference_explanation.csv's $72,562.90 AGI less a $22,500 deduction yields $5,653.55, contradicting the claimed match. (verifier: The claimed match is false: with the 2026 head-of-household 10% bracket ending at $17,700 (bracket.yaml), $72,562.90 AGI less $22,500 gives $5,653.55 of tax, and $5,658.05 with the $300 educator cap, so neither equals $5,678; but the new text's 'the reference's $5,455.55' could be read as the scored reference value, which is $3,255.55, so it should say 'pre-credit tax'.)" + }, + { + "case_id": "us__scenario_086__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-5.6-terra", + "old": "$14 too high", + "new": "$13.45 too high", + "reason": "prompt.md records the submitted answer as $3,269, and status.json records the reference as $3,255.5478515625, making the answer $13.45 higher." + }, + { + "case_id": "us__scenario_086__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-fable-5", + "old": "It applied a $24,000 standard deduction (the joint-filer amount) instead of the $15,000 head-of-household amount, a $4,000 dependent exemption instead of $5,000, and a 5.19% rate instead of 4.99%.", + "new": "It applied a $24,000 standard deduction (the 2024–2025 joint-filer amount) instead of the $15,000 head-of-household amount, a $4,000 dependent exemption instead of $5,000, and a 5.19% rate instead of 4.99%.", + "reason": "The engine's variables/gov/states/ga/tax/income/deductions/ga_standard_deduction.py reads parameters/gov/states/ga/tax/income/deductions/standard/amount.yaml, which sets the joint deduction at $24,000 for 2024–2025 and $30,000 from 2026." + }, + { + "case_id": "us__scenario_086__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "deepseek-v4-flash-0731", + "old": "It then used the repealed $9,000 standard deduction and two $2,700 personal exemptions instead of $15,000 plus a $5,000 dependent exemption, and taxed the result at 5.29% instead of 4.99%.", + "new": "It then used a $9,000 standard deduction and two $2,700 personal exemptions instead of $15,000 plus a $5,000 dependent exemption, and taxed the result at 5.29% instead of 4.99%.", + "reason": "prompt.md records the model's $9,000 deduction, but the historical amounts read by variables/gov/states/ga/tax/income/deductions/ga_standard_deduction.py in parameters/gov/states/ga/tax/income/deductions/standard/amount.yaml contain no $9,000 standard deduction." + }, + { + "case_id": "us__scenario_086__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "deepseek-v4-pro", + "old": "It used the repealed pre-2024 $5,400 standard deduction and $2,700-per-person exemptions instead of the $15,000 standard deduction and $5,000 dependent exemption.", + "new": "It used the pre-2024 $5,400 standard deduction and a $2,700 exemption for each of the head and child instead of the $15,000 standard deduction and $5,000 dependent exemption.", + "reason": "variables/gov/states/ga/tax/income/exemptions/ga_exemptions.py and parameters/gov/states/ga/tax/income/exemptions/personal/amount.yaml and dependent.yaml establish the pre-2024 head-of-household exemption as $2,700 plus $3,000 per dependent, contradicting the description of $2,700-per-person exemptions as that historical structure. (verifier: The pre-2024 structure was a $2,700 head-of-household personal exemption plus $3,000 per dependent (personal/amount.yaml, dependent.yaml), so \"$2,700-per-person\" is wrong as old law, but $5,400 really was the 2022–2023 head-of-household deduction, so the proposal should not also drop that accurate label.)" + }, + { + "case_id": "us__scenario_086__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "deepseek-v4-pro-0813", + "old": "It applied old-law amounts: a $5,700 standard deduction, a $2,700 filer exemption and a $3,000 child exemption, leaving $50,300 taxable.", + "new": "It applied a $5,700 standard deduction, a $2,700 filer exemption and a $3,000 child exemption, leaving $50,300 taxable.", + "reason": "prompt.md records the model's $5,700 deduction, but the historical amounts read by variables/gov/states/ga/tax/income/deductions/ga_standard_deduction.py in parameters/gov/states/ga/tax/income/deductions/standard/amount.yaml contain no $5,700 standard deduction." + }, + { + "case_id": "us__scenario_086__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "glm-5.3", + "old": "It used a $24,000 standard deduction (the joint-filer amount) instead of $15,000 and about $8,400 of exemptions instead of the single $5,000 dependent exemption.", + "new": "It used a $24,000 standard deduction (the 2024–2025 joint-filer amount) instead of $15,000 and about $8,400 of exemptions instead of the single $5,000 dependent exemption.", + "reason": "The engine's variables/gov/states/ga/tax/income/deductions/ga_standard_deduction.py reads parameters/gov/states/ga/tax/income/deductions/standard/amount.yaml, which sets the joint deduction at $24,000 for 2024–2025 and $30,000 from 2026." + }, + { + "case_id": "us__scenario_091__federal_income_tax_before_refundable_credits", + "field": "case_annotation", + "old": "$3,968 of qualified dividends", + "new": "$3,968 of qualified dividends and $1,170 of capital-gain distributions", + "reason": "The engine's variables/gov/irs/tax/federal_income/capital_gains/net_capital_gain.py and filer_schedule_d_lines.py include both amounts in the preferential base, and parameters/gov/irs/capital_gains/rates.yaml and thresholds.yaml apply the 0% rate to both here." + }, + { + "case_id": "us__scenario_091__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.1-flash-lite-preview", + "old": "excluding the 0%-taxed dividends", + "new": "excluding the 0%-taxed dividends and capital-gain distributions", + "reason": "The engine's variables/gov/irs/tax/federal_income/capital_gains/net_capital_gain.py and capital_gains_excluded_from_taxable_income.py remove both amounts from the ordinary-rate base, with parameters/gov/irs/capital_gains/rates.yaml and thresholds.yaml assigning both a 0% rate here." + }, + { + "case_id": "us__scenario_091__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-5.4-mini", + "old": "about $35,000 of AGI less $16,100 and $628 leaves $18,284.66", + "new": "about $36,183 of AGI less $16,100 and $628 leaves about $19,455", + "reason": "The 2026-09-29 recheck in record/reference_outputs.csv.meta.json records AGI of $36,182.56 including the distributions, consistent with parameters/gov/irs/gross_income/sources.yaml, and variables/gov/irs/income/taxable_income/taxable_income.py subtracts deductions from that AGI." + }, + { + "case_id": "us__scenario_091__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "grok-4.3", + "old": "The standard deduction leaves $18,284.66 of taxable income", + "new": "The standard and overtime deductions leave about $19,455 of taxable income", + "reason": "The 2026-09-29 recheck in record/reference_outputs.csv.meta.json records AGI of $36,182.56, while variables/gov/irs/income/taxable_income/taxable_income.py and parameters/gov/irs/deductions/deductions_if_not_itemizing.yaml subtract the standard and overtime deductions to obtain total taxable income." + }, + { + "case_id": "us__scenario_091__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "grok-4.7", + "old": "an unrounded $119.90 Saver's Credit instead of $120", + "new": "a $119.90 Saver's Credit instead of the reference's $120", + "reason": "The model's $119.90 calculation appears in prompt.md, and variables/gov/irs/credits/retirement_savings/savers_credit_person.py multiplies qualifying contributions by the parameterized rate while savers_credit.py applies the liability limit without rounding the credit. (verifier: The engine does not round the credit (savers_credit_person.py, savers_credit.py) and the reference implies a credit of $120.00, so 'unrounded' gives the wrong reason; dropping only that word keeps the comparison with the reference.)" + }, + { + "case_id": "us__scenario_091__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "qwen3.8-max", + "old": "Correct taxable income is $18,284.66", + "new": "Correct taxable income is about $19,455", + "reason": "The 2026-09-29 recheck in record/reference_outputs.csv.meta.json records AGI of $36,182.56 including capital-gain distributions, consistent with parameters/gov/irs/gross_income/sources.yaml, and variables/gov/irs/income/taxable_income/taxable_income.py yields approximately $19,455 after deductions." + }, + { + "case_id": "us__scenario_091__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "ox-alpha", + "old": "an AGI of about $35,000 falls in the 10% tier", + "new": "an AGI of about $36,183 falls in the 10% tier", + "reason": "The 2026-09-29 recheck in record/reference_outputs.csv.meta.json records AGI of $36,182.56 including the $1,170 of distributions (parameters/gov/irs/gross_income/sources.yaml lists non_sch_d_capital_gains); about $35,000 echoes the stale explanation's $35,012.56." + }, + { + "case_id": "us__scenario_091__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-haiku-4.5", + "old": "$9,152", + "new": "$10,152", + "reason": "prompt.md and reference_explanation.csv give $4,806 of interest, $4,176 of dividends and $1,170 of capital gain distributions, totaling $10,152." + }, + { + "case_id": "us__scenario_091__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-5.5", + "old": "neither reduces Wisconsin AGI", + "new": "the engine subtracts neither amount from Wisconsin AGI", + "reason": "The 2026-09-29 scenario_091 recheck in record/reference_outputs.csv.meta.json recognizes an after-tax medical-insurance subtraction, while engine variables/gov/states/wi/tax/income/subtractions/wi_income_subtractions.py and parameters/gov/states/wi/tax/income/subtractions/sources.yaml omit that calculation." + }, + { + "case_id": "us__scenario_091__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-6-astra", + "old": "Neither is a Wisconsin subtraction here.", + "new": "The engine subtracts neither premium amount in this reference.", + "reason": "The 2026-09-29 scenario_091 recheck in record/reference_outputs.csv.meta.json recognizes an after-tax medical-insurance subtraction, while engine variables/gov/states/wi/tax/income/subtractions/wi_income_subtractions.py and parameters/gov/states/wi/tax/income/subtractions/sources.yaml omit that calculation." + }, + { + "case_id": "us__scenario_091__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-6.1-sol", + "old": "Neither is allowed", + "new": "The engine subtracts neither premium amount in this reference", + "reason": "The 2026-09-29 scenario_091 recheck in record/reference_outputs.csv.meta.json recognizes an after-tax medical-insurance subtraction, while engine variables/gov/states/wi/tax/income/subtractions/wi_income_subtractions.py and parameters/gov/states/wi/tax/income/subtractions/sources.yaml omit that calculation." + }, + { + "case_id": "us__scenario_091__state_income_tax_before_refundable_credits", + "field": "case_annotation", + "old": "are not Wisconsin subtractions", + "new": "the engine does not subtract in this reference", + "reason": "The 2026-09-29 scenario_091 recheck in record/reference_outputs.csv.meta.json recognizes an after-tax medical-insurance subtraction, while engine variables/gov/states/wi/tax/income/subtractions/wi_income_subtractions.py and parameters/gov/states/wi/tax/income/subtractions/sources.yaml omit that calculation." + }, + { + "case_id": "us__scenario_092__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-fable-5.1", + "old": "It also took the $3,000 standard deduction instead of the $9,028 in itemized deductions, which wipe out the remaining AGI and give $0 tax.", + "new": "It also took the $3,000 standard deduction instead of the $11,028.70 in itemized deductions, which wipe out the remaining AGI and give $0 tax.", + "reason": "The engine's parameters/gov/states/al/tax/income/deductions/itemized/sources.yaml includes charitable_deduction ($5,035.10) and al_medical_expense_deduction ($2,075.60), so al_itemized_deductions.py totals $11,028.70." + }, + { + "case_id": "us__scenario_092__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-sonnet-5.5", + "old": "Correctly itemized $9,028 but explicitly treated the pension as fully taxable and never applied Alabama's age-65+ retirement-income exemption.", + "new": "Itemized $9,028 but explicitly treated the pension as fully taxable and never applied Alabama's age-65+ retirement-income exemption.", + "reason": "The engine's parameters/gov/states/al/tax/income/deductions/itemized/sources.yaml includes charitable_deduction ($5,035.10) and al_medical_expense_deduction ($2,075.60), so al_itemized_deductions.py totals $11,028.70." + }, + { + "case_id": "us__scenario_092__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "deepseek-v4-flash-0731", + "old": "It also took the $3,000 standard deduction instead of the larger $9,028 itemized deductions and invented a $1,500 aged exemption.", + "new": "It also took the $3,000 standard deduction instead of the larger $11,028.70 itemized deductions and invented a $1,500 aged exemption.", + "reason": "The engine's parameters/gov/states/al/tax/income/deductions/itemized/sources.yaml includes charitable_deduction ($5,035.10) and al_medical_expense_deduction ($2,075.60), so al_itemized_deductions.py totals $11,028.70." + }, + { + "case_id": "us__scenario_092__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.1-flash-lite-preview", + "old": "It missed the 65+ retirement-income exemption and the $9,028 itemized deductions, which together reduce taxable income to $0.", + "new": "It missed the 65+ retirement-income exemption and the $11,028.70 itemized deductions, which together reduce taxable income to $0.", + "reason": "The engine's parameters/gov/states/al/tax/income/deductions/itemized/sources.yaml includes charitable_deduction ($5,035.10) and al_medical_expense_deduction ($2,075.60), so al_itemized_deductions.py totals $11,028.70." + }, + { + "case_id": "us__scenario_092__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.1-pro-preview", + "old": "Itemized $9,028 correctly but started from AL AGI of $14,980 and left out Alabama's age-65+ retirement-income exemption.", + "new": "Itemized $9,028 but started from AL AGI of $14,980 and left out Alabama's age-65+ retirement-income exemption.", + "reason": "The engine's parameters/gov/states/al/tax/income/deductions/itemized/sources.yaml includes charitable_deduction ($5,035.10) and al_medical_expense_deduction ($2,075.60), so al_itemized_deductions.py totals $11,028.70." + }, + { + "case_id": "us__scenario_092__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.5-flash", + "old": "It took the $3,000 standard deduction instead of the $9,028 in itemized deductions and added a $1,000 age exemption that Alabama does not have.", + "new": "It took the $3,000 standard deduction instead of the $11,028.70 in itemized deductions and added a $1,000 age exemption that Alabama does not have.", + "reason": "The engine's parameters/gov/states/al/tax/income/deductions/itemized/sources.yaml includes charitable_deduction ($5,035.10) and al_medical_expense_deduction ($2,075.60), so al_itemized_deductions.py totals $11,028.70." + }, + { + "case_id": "us__scenario_092__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.6-flash", + "old": "Itemized $9,028 correctly but used the full $14,980 pension as Alabama gross income and missed the age-65+ retirement-income exemption.", + "new": "Itemized $9,028 but used the full $14,980 pension as Alabama gross income and missed the age-65+ retirement-income exemption.", + "reason": "The engine's parameters/gov/states/al/tax/income/deductions/itemized/sources.yaml includes charitable_deduction ($5,035.10) and al_medical_expense_deduction ($2,075.60), so al_itemized_deductions.py totals $11,028.70." + }, + { + "case_id": "us__scenario_092__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.8-flash", + "old": "It also took the $3,000 standard deduction even though itemized deductions were $9,028.", + "new": "It also took the $3,000 standard deduction even though itemized deductions were $11,028.70.", + "reason": "The engine's parameters/gov/states/al/tax/income/deductions/itemized/sources.yaml includes charitable_deduction ($5,035.10) and al_medical_expense_deduction ($2,075.60), so al_itemized_deductions.py totals $11,028.70." + }, + { + "case_id": "us__scenario_092__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-4-argon", + "old": "Itemized $9,028 correctly but left the full $14,980 pension in AL AGI and missed Alabama's age-65+ retirement-income exemption.", + "new": "Itemized $9,028 but left the full $14,980 pension in AL AGI and missed Alabama's age-65+ retirement-income exemption.", + "reason": "The engine's parameters/gov/states/al/tax/income/deductions/itemized/sources.yaml includes charitable_deduction ($5,035.10) and al_medical_expense_deduction ($2,075.60), so al_itemized_deductions.py totals $11,028.70." + }, + { + "case_id": "us__scenario_092__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "glm-5.2", + "old": "It took the $3,000 standard deduction instead of $9,028 in itemized deductions and invented a $1,000 age-65 exemption.", + "new": "It took the $3,000 standard deduction instead of $11,028.70 in itemized deductions and invented a $1,000 age-65 exemption.", + "reason": "The engine's parameters/gov/states/al/tax/income/deductions/itemized/sources.yaml includes charitable_deduction ($5,035.10) and al_medical_expense_deduction ($2,075.60), so al_itemized_deductions.py totals $11,028.70." + }, + { + "case_id": "us__scenario_092__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "glm-5.3", + "old": "Taxed the full $14,980 pension with only the standard deduction, so it missed the 65+ retirement-income exemption and the larger $9,028 itemized deductions that bring tax to $0.", + "new": "Taxed the full $14,980 pension with only the standard deduction, so it missed the 65+ retirement-income exemption and the larger $11,028.70 itemized deductions that bring tax to $0.", + "reason": "The engine's parameters/gov/states/al/tax/income/deductions/itemized/sources.yaml includes charitable_deduction ($5,035.10) and al_medical_expense_deduction ($2,075.60), so al_itemized_deductions.py totals $11,028.70." + }, + { + "case_id": "us__scenario_092__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-5.6-luna", + "old": "It also skipped the $9,028 in itemized deductions, which offset that AGI completely.", + "new": "It also skipped the $11,028.70 in itemized deductions, which offset that AGI completely.", + "reason": "The engine's parameters/gov/states/al/tax/income/deductions/itemized/sources.yaml includes charitable_deduction ($5,035.10) and al_medical_expense_deduction ($2,075.60), so al_itemized_deductions.py totals $11,028.70." + }, + { + "case_id": "us__scenario_092__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-6-luna", + "old": "It missed the 65+ retirement-income exemption that lowers AL AGI to $8,980 and the $9,028 itemized deductions that reduce taxable income to $0.", + "new": "It missed the 65+ retirement-income exemption that lowers AL AGI to $8,980 and the $11,028.70 itemized deductions that reduce taxable income to $0.", + "reason": "The engine's parameters/gov/states/al/tax/income/deductions/itemized/sources.yaml includes charitable_deduction ($5,035.10) and al_medical_expense_deduction ($2,075.60), so al_itemized_deductions.py totals $11,028.70." + }, + { + "case_id": "us__scenario_092__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-6.1-terra", + "old": "That exemption reduces AL AGI to $8,980, below the $9,028 itemized deductions, so tax is $0.", + "new": "That exemption reduces AL AGI to $8,980, below the $11,028.70 itemized deductions, so tax is $0.", + "reason": "The engine's parameters/gov/states/al/tax/income/deductions/itemized/sources.yaml includes charitable_deduction ($5,035.10) and al_medical_expense_deduction ($2,075.60), so al_itemized_deductions.py totals $11,028.70." + }, + { + "case_id": "us__scenario_092__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "grok-4.5", + "old": "With that exemption, AL AGI is $8,980, which the $9,028 of itemized deductions fully offsets, so tax is $0 instead of $183.", + "new": "With that exemption, AL AGI is $8,980, which the $11,028.70 of itemized deductions fully offsets, so tax is $0 instead of $183.", + "reason": "The engine's parameters/gov/states/al/tax/income/deductions/itemized/sources.yaml includes charitable_deduction ($5,035.10) and al_medical_expense_deduction ($2,075.60), so al_itemized_deductions.py totals $11,028.70. (audit: audit (gpt-6.1-sol and claude-opus-5-5, independently): prompt.md records grok-4.5's answer as $183.00, so 'instead of $183' is correct; the amendment's reason (the $11,028.70 itemized total) covers only the figure it fixes.)" + }, + { + "case_id": "us__scenario_092__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "grok-4.7", + "old": "Itemized correctly and applied the medical and employee-expense floors properly, but treated all $14,980 of pension as AL AGI and missed the age-65+ retirement-income exemption.", + "new": "Itemized $9,028 and treated all $14,980 of pension as AL AGI and missed the age-65+ retirement-income exemption.", + "reason": "The engine's variables/gov/irs/income/taxable_income/deductions/itemizing/itemized_medical_expenses.py excludes OTC spending, al_medical_expense_deduction.py includes deductible modeled Medicare premiums, and misc_deduction.py returns zero under parameters/gov/irs/deductions/itemized/misc/applies.yaml." + }, + { + "case_id": "us__scenario_092__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "inkling", + "old": "That exemption reduces AL AGI to $8,980, which the $9,028 itemized deductions fully offset, for $0 tax.", + "new": "That exemption reduces AL AGI to $8,980, which the $11,028.70 itemized deductions fully offset, for $0 tax.", + "reason": "The engine's parameters/gov/states/al/tax/income/deductions/itemized/sources.yaml includes charitable_deduction ($5,035.10) and al_medical_expense_deduction ($2,075.60), so al_itemized_deductions.py totals $11,028.70." + }, + { + "case_id": "us__scenario_092__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "kimi-k3", + "old": "It missed the 65+ retirement-income exemption and the $9,028 in itemized deductions, which together reduce taxable income to $0.", + "new": "It missed the 65+ retirement-income exemption and the $11,028.70 in itemized deductions, which together reduce taxable income to $0.", + "reason": "The engine's parameters/gov/states/al/tax/income/deductions/itemized/sources.yaml includes charitable_deduction ($5,035.10) and al_medical_expense_deduction ($2,075.60), so al_itemized_deductions.py totals $11,028.70." + }, + { + "case_id": "us__scenario_092__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "minimax-m3", + "old": "It also used the $4,000 married personal exemption for a single filer and ignored the 65+ retirement-income exemption and the $9,028 in itemized deductions.", + "new": "It also used a $4,000 personal exemption for a single filer, whose exemption is $1,500, and ignored the 65+ retirement-income exemption and the $11,028.70 in itemized deductions.", + "reason": "The engine's parameters/gov/states/al/tax/income/exemptions/personal.yaml sets SINGLE at $1,500 and JOINT at $3,000, while parameters/gov/states/al/tax/income/deductions/itemized/sources.yaml and the charitable_deduction and al_medical_expense_deduction formulas produce $11,028.70 of itemized deductions." + }, + { + "case_id": "us__scenario_092__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "ox-alpha", + "old": "More fundamentally, it missed the 65+ retirement-income exemption (AL AGI of $8,980) and the $9,028 in itemized deductions, which together leave $0 tax.", + "new": "More fundamentally, it missed the 65+ retirement-income exemption (AL AGI of $8,980) and the $11,028.70 in itemized deductions, which together leave $0 tax.", + "reason": "The engine's parameters/gov/states/al/tax/income/deductions/itemized/sources.yaml includes charitable_deduction ($5,035.10) and al_medical_expense_deduction ($2,075.60), so al_itemized_deductions.py totals $11,028.70." + }, + { + "case_id": "us__scenario_092__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "qwen-3.7-max", + "old": "It also missed the 65+ retirement-income exemption and the $9,028 in itemized deductions, which together reduce taxable income to $0.", + "new": "It also missed the 65+ retirement-income exemption and the $11,028.70 in itemized deductions, which together reduce taxable income to $0.", + "reason": "The engine's parameters/gov/states/al/tax/income/deductions/itemized/sources.yaml includes charitable_deduction ($5,035.10) and al_medical_expense_deduction ($2,075.60), so al_itemized_deductions.py totals $11,028.70." + }, + { + "case_id": "us__scenario_092__state_income_tax_before_refundable_credits", + "field": "case_annotation", + "old": "The filer's $9,028 of Alabama itemized deductions ($2,824 mortgage interest + $1,094 real estate tax + $5,110 charitable gifts) is larger than that AGI, so Alabama taxable income and tax before refundable credits are both $0. Every wrong model taxed the full $14,980 pension.", + "new": "The filer's $11,028.70 of Alabama itemized deductions ($2,824 mortgage interest + $1,094 real estate tax + $5,035.10 charitable deduction + $2,075.60 medical deduction) is larger than that AGI, so Alabama taxable income and tax before refundable credits are both $0. Many wrong models taxed the full $14,980 pension.", + "reason": "The engine's parameters/gov/states/al/tax/income/deductions/itemized/sources.yaml and charitable_deduction and al_medical_expense_deduction formulas yield $11,028.70, and prompt.md records no answer or reasoning from kimi-k2.6." + }, + { + "case_id": "us__scenario_093__federal_income_tax_before_refundable_credits", + "field": "case_annotation", + "old": "A permanently disabled child is a qualifying child at any age, so that person qualifies for the $500 credit for other dependents. Their $45,000 of wages is not part of the joint return's gross income, and it is not added as a separate return in this output.", + "new": "The engine grants the $500 credit for the listed adult tax-unit dependent. Their $45,000 of wages is excluded from the joint return's gross income. The frozen reference includes only the joint return; the output is excluded because the prompt leaves the inclusion of the dependent's separate return unresolved.", + "reason": "prompt.md supplies generic disability only, variables/gov/irs/credits/ctc/maximum/individual/ctc_adult_individual_maximum.py grants the listed dependent the amount in parameters/gov/irs/credits/ctc/amount/adult_dependent.yaml, variables/gov/irs/income/taxable_income/adjusted_gross_income/irs_gross_income/irs_gross_income.py excludes dependent income, and adjudication.json records the unresolved return scope." + }, + { + "case_id": "us__scenario_093__federal_income_tax_before_refundable_credits", + "field": "case_annotation", + "old": "Most models went wrong in one or more of these ways: they added the dependent's wages to the joint return or as a separate return, denied dependency and so lost the $500 credit, subtracted ESI premiums from wages, took a $1,000 auto-loan-interest deduction, or used pre-OBBBA or TCJA-sunset parameters.", + "new": "Most models went wrong in one or more of these ways: they added the dependent's wages to the joint return, denied dependency and so lost the $500 credit, subtracted ESI premiums from wages, took a $1,000 auto-loan-interest deduction, or used pre-OBBBA or TCJA-sunset parameters.", + "reason": "adjudication.json and record/reference_exclusions.json record inclusion of the dependent's separate return as an alternative reading under decision d1022." + }, + { + "case_id": "us__scenario_093__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-opus-4.7", + "old": "The engine treats this person as a qualifying-child dependent.", + "new": "The engine grants the $500 credit for the listed adult tax-unit dependent.", + "reason": "prompt.md supplies generic disability only, variables/household/demographic/person/is_qualifying_child_dependent.py tests age, and variables/gov/irs/credits/ctc/maximum/individual/ctc_adult_individual_maximum.py grants the listed adult dependent the amount in parameters/gov/irs/credits/ctc/amount/adult_dependent.yaml." + }, + { + "case_id": "us__scenario_093__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-opus-4.8", + "old": "A permanently disabled child is a qualifying child at any age with no income limit, so the $500 credit for other dependents applies.", + "new": "The engine grants the $500 credit for the listed adult tax-unit dependent.", + "reason": "prompt.md supplies generic disability only, variables/household/demographic/person/is_child_dependent.py reads the separate is_permanently_and_totally_disabled input, and variables/gov/irs/credits/ctc/maximum/individual/ctc_adult_individual_maximum.py grants the listed dependent the amount in parameters/gov/irs/credits/ctc/amount/adult_dependent.yaml." + }, + { + "case_id": "us__scenario_093__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-opus-5", + "old": "The dependent's wages are not part of this joint-return output.", + "new": "The frozen reference covers only the joint return. The output is excluded because the prompt leaves the inclusion of the dependent's separate return unresolved.", + "reason": "adjudication.json and record/reference_exclusions.json leave the inclusion of the dependent's separate return unresolved and exclude the output under decision d1022." + }, + { + "case_id": "us__scenario_093__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-sonnet-5.5", + "old": "A permanently disabled child qualifies at any age regardless of income.", + "new": "The engine grants the $500 credit for the listed adult tax-unit dependent.", + "reason": "prompt.md supplies generic disability only, variables/household/demographic/person/is_child_dependent.py reads the separate is_permanently_and_totally_disabled input, and variables/gov/irs/credits/ctc/maximum/individual/ctc_adult_individual_maximum.py grants the listed dependent the amount in parameters/gov/irs/credits/ctc/amount/adult_dependent.yaml." + }, + { + "case_id": "us__scenario_093__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "deepseek-v4-pro", + "old": "The output covers only the joint return: AGI of $112,408 with no ESI exclusion, giving $9,129 of tax minus the $500 credit.", + "new": "The frozen reference covers only the joint return: AGI of $112,408 with no ESI exclusion, giving $9,129 of tax minus the $500 credit. The output is excluded because the prompt leaves the inclusion of the dependent's separate return unresolved.", + "reason": "adjudication.json and record/reference_exclusions.json leave the inclusion of the dependent's separate return unresolved and exclude the output under decision d1022." + }, + { + "case_id": "us__scenario_093__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "deepseek-v4.1-flash", + "old": "It then added $2,309.98 of tax from a separate single return for the dependent, whose wages are not part of this joint-return output.", + "new": "It then added $2,309.98 of tax from a separate single return for the dependent. Adding the dependent's separate return follows the household-scope reading recorded in the adjudication, which excludes the output from scoring.", + "reason": "adjudication.json and record/reference_exclusions.json leave the inclusion of the dependent's separate return unresolved and exclude the output under decision d1022." + }, + { + "case_id": "us__scenario_093__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.1-pro-preview", + "old": "It also added the dependent's separate-return tax instead of treating the dependent as a claimed dependent who brings a $500 credit.", + "new": "The frozen reference includes a $500 credit for the listed adult dependent. Adding the dependent's separate return follows the household-scope reading recorded in the adjudication, which excludes the output from scoring.", + "reason": "adjudication.json and record/reference_exclusions.json describe an alternative that adds the dependent's own return to the frozen joint-return value, retaining its dependent credit." + }, + { + "case_id": "us__scenario_093__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.5-flash-lite", + "old": "The correct result is joint taxable income of $80,208, tax of $9,129, and $8,629 after the $500 credit. The submitted $11,048 is about $2,400 too high, which matches adding tax on the dependent's $45,000 of wages and dropping the credit for other dependents.", + "new": "The frozen reference is $8,628.99, and the adjudicated household-scope alternative is $11,848.99. The output is excluded from scoring because the prompt leaves that scope unresolved.", + "reason": "adjudication.json and status.json record both scope readings and the exclusion, so the frozen value is not an affirmed answer against which to grade the submitted total." + }, + { + "case_id": "us__scenario_093__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.6-flash", + "old": "This output covers only the joint return with the dependent claimed: $9,129 − $500.", + "new": "The frozen reference covers only the joint return with the dependent claimed: $9,129 − $500. The output is excluded because the prompt leaves the inclusion of the dependent's separate return unresolved.", + "reason": "adjudication.json and record/reference_exclusions.json leave the inclusion of the dependent's separate return unresolved and exclude the output under decision d1022." + }, + { + "case_id": "us__scenario_093__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.7-flash", + "old": "The output is only the joint return on $80,208 of taxable income, minus the $500 credit for the dependent.", + "new": "The frozen reference covers only the joint return on $80,208 of taxable income, minus the $500 credit for the dependent. The output is excluded because the prompt leaves the inclusion of the dependent's separate return unresolved.", + "reason": "adjudication.json and record/reference_exclusions.json leave the inclusion of the dependent's separate return unresolved and exclude the output under decision d1022." + }, + { + "case_id": "us__scenario_093__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "glm-5.2", + "old": "It claimed the $500 credit for the dependent but then also added $3,353.74 of tax from a separate return for the dependent, which this output does not include.", + "new": "It claimed the $500 credit for the dependent and added $3,353.74 of tax from the dependent's separate return. The frozen reference covers only the joint return; the prompt leaves the inclusion of the dependent's return unresolved, so the output is excluded from scoring.", + "reason": "adjudication.json and record/reference_exclusions.json describe an alternative that includes the dependent's separate return while retaining the joint return's dependent credit." + }, + { + "case_id": "us__scenario_093__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-5.4-nano", + "old": "It cited 'itemized medical' effects, but medical expenses of about $2,100 fall far below the 7.5%-of-AGI floor, so the $32,200 standard deduction applies. With taxable income of $80,208, the tax is $9,129, minus the $500 credit. Its $6,347 understates taxable income by roughly $18,000.", + "new": "It cited 'itemized medical' effects. The medical expenses counted by the engine fall below the 7.5%-of-AGI floor, so the $32,200 standard deduction applies. With taxable income of $80,208, the tax is $9,129, minus the $500 credit. Its submitted tax is $2,281.99 below the frozen reference.", + "reason": "variables/gov/irs/income/taxable_income/deductions/itemizing/itemized_medical_expenses.py and variables/household/expense/health/medical_expense_health_insurance_premiums.py count the applicable premiums once, parameters/gov/irs/deductions/itemized/medical/floor.yaml supplies the 7.5% floor, and prompt.md and reference_explanation.csv support the tax difference without supporting an $18,000 taxable-income shortfall." + }, + { + "case_id": "us__scenario_093__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-5.6-terra", + "old": "Its deductions came up $5,000 short of the $2,690 in adjustments plus the $32,200 standard deduction that bring AGI from $115,098 down to $80,208.", + "new": "The frozen reference reduces IRS gross income of $115,098 by about $2,690 in adjustments and the $32,200 standard deduction to taxable income of $80,208.", + "reason": "reference_explanation.csv labels $115,097.88 as IRS gross income and $112,408.25 as AGI, consistent with variables/gov/irs/income/taxable_income/adjusted_gross_income/adjusted_gross_income.py and variables/gov/irs/income/taxable_income/taxable_income.py. (verifier: The proposal corrects the gross-income label but retains an unsupported attribution of the model's taxable-income overstatement specifically to insufficient deductions.)" + }, + { + "case_id": "us__scenario_093__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-6-sol", + "old": "It got the joint tax of $9,128.96 right, but it omitted the $500 credit for the disabled adult dependent and added $3,220 of tax from a separate return for the dependent. The dependent is claimed on the joint return, and their wages are not part of this output.", + "new": "It got the joint tax of $9,128.96 right, but it omitted the $500 credit for the disabled adult dependent. It added $3,220 of tax from the dependent's separate return, following the household-scope reading recorded in the adjudication. The frozen reference covers only the joint return; the output is excluded from scoring because the prompt leaves that scope unresolved.", + "reason": "adjudication.json and record/reference_exclusions.json explicitly record the alternative of adding the dependent's $3,220 return and exclude the output under decision d1022." + }, + { + "case_id": "us__scenario_093__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "inkling", + "old": "It got the joint tax of about $9,129 right, but it did not subtract the $500 credit for the disabled adult dependent and added about $3,220 of tax from a separate return for the dependent. The dependent's wages are not part of this output.", + "new": "It got the joint tax of about $9,129 right, but it did not subtract the $500 credit for the disabled adult dependent. It added about $3,220 of tax from the dependent's separate return, following the household-scope reading recorded in the adjudication. The frozen reference covers only the joint return; the output is excluded from scoring because the prompt leaves that scope unresolved.", + "reason": "adjudication.json and record/reference_exclusions.json explicitly record the alternative of adding the dependent's $3,220 return and exclude the output under decision d1022." + }, + { + "case_id": "us__scenario_093__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "muse-wonder", + "old": "It got the joint taxable income of $80,208 right, but it omitted the $500 credit for other dependents and added about $3,225 of tax from a separate return for the dependent's $45,000 of wages, which this output excludes.", + "new": "It got the joint taxable income of $80,208 right, but it omitted the $500 credit for other dependents. It added about $3,225 of tax from the dependent's separate return, following the household-scope reading recorded in the adjudication. The frozen reference covers only the joint return; the output is excluded from scoring because the prompt leaves that scope unresolved.", + "reason": "adjudication.json and record/reference_exclusions.json leave the inclusion of the dependent's separate return unresolved and exclude the output under decision d1022." + }, + { + "case_id": "us__scenario_093__state_income_tax_before_refundable_credits", + "field": "case_annotation", + "old": "The 27-year-old disabled dependent is claimed on the couple's joint return and has $0 Missouri AGI, so their $45,000 of wages does not go into the couple's MO AGI and does not create a separate Missouri liability.", + "new": "The frozen reference covers the couple's return. The adjudication establishes that the dependent must file a separate federal and state return and excludes this output because household scope is unresolved.", + "reason": "adjudication.json and record/reference_exclusions.json recognize the dependent's required separate return and leave its inclusion in the requested output unresolved." + }, + { + "case_id": "us__scenario_093__state_income_tax_before_refundable_credits", + "field": "case_annotation", + "old": "Among the models that used only the couple's income, the errors came from three places: missing the 5%-of-federal-liability deduction ($431.45) for AGI between $100,001 and $125,000, using the wrong standard deduction instead of 2026's $32,200, or running the brackets once on joint income instead of on each spouse's proportional share ($34,743.94 and $45,032.86) under the 2026 schedule.", + "new": "For the couple's return, the engine uses a $431.45 federal-tax deduction, the $32,200 standard deduction, and the 2026 brackets on each spouse's proportional share ($34,743.94 and $45,032.86). The 5% federal-tax deduction rate applies to AGI of at least $100,000 and below $125,000.", + "reason": "reference_explanation.csv supplies the couple-return figures, while variables/gov/states/mo/tax/income/deductions/mo_federal_income_tax_deduction.py reads parameters/gov/states/mo/tax/income/deductions/federal_income_tax/rate.yaml, which starts the 5% band at $100,000 and the zero-rate band at $125,000." + }, + { + "case_id": "us__scenario_093__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-fable-5.1", + "old": "It built MO AGI of $156,408 by adding the dependent's wages to the couple's $112,408.", + "new": "It used MO AGI of $156,408, $44,000 above the couple's $112,408.", + "reason": "prompt.md gives the dependent $45,000 of wages, which added to $112,408 yields $157,408." + }, + { + "case_id": "us__scenario_093__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-opus-5", + "old": "The dependent is in the couple's tax unit with $0 MO AGI and owes nothing here, so only the couple's $3,388.25 counts.", + "new": "The frozen $3,388.25 covers the couple's return. The adjudication requires a separate return for the dependent and excludes this output because household scope is unresolved.", + "reason": "adjudication.json and record/reference_exclusions.json establish the dependent's required separate return and do not settle whether the requested output includes it." + }, + { + "case_id": "us__scenario_093__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-sonnet-5", + "old": "It put MO taxable income at about $102,000, roughly $22,000 too high, even though its own items (AGI of about $112,400 minus a ~$30,000 deduction) give about $82,000.", + "new": "It put MO taxable income at about $102,000, roughly $22,000 above the couple's taxable income in the engine.", + "reason": "prompt.md records an employer-insurance deferral in this model's calculation and no $112,400 AGI, while reference_explanation.csv supplies the engine's couple taxable income." + }, + { + "case_id": "us__scenario_093__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-sonnet-5.5", + "old": "It got MO AGI ($112,408) and the $32,200 standard deduction right but left out the federal-tax deduction: $431.45, which is 5% of federal liability for AGI between $100,001 and $125,000.", + "new": "It got MO AGI ($112,408) and the $32,200 standard deduction right but left out the federal-tax deduction: $431.45, which is 5% of federal liability for AGI of at least $100,000 and below $125,000.", + "reason": "variables/gov/states/mo/tax/income/deductions/mo_federal_income_tax_deduction.py reads parameters/gov/states/mo/tax/income/deductions/federal_income_tax/rate.yaml, whose inclusive lower thresholds are $100,000 for 5% and $125,000 for zero." + }, + { + "case_id": "us__scenario_093__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "deepseek-v4.1-flash", + "old": "It also added a separate $801.81 return for the dependent, who owes no Missouri tax as part of the couple's tax unit.", + "new": "It also added $801.81 for the dependent's separate return. The adjudication requires that return and leaves its inclusion in the requested output unresolved, so the output is excluded from scoring.", + "reason": "adjudication.json and record/reference_exclusions.json establish a required separate return and exclude the output because its household scope is unresolved." + }, + { + "case_id": "us__scenario_093__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.5-flash-lite", + "old": "$5,321 is about $1,930 above the couple's $3,388.25, roughly the tax on the dependent's $45,000 of wages, which shows it taxed income that is excluded here.", + "new": "$5,321 is about $1,930 above the frozen $3,388.25 for the couple's return. The adjudication leaves inclusion of the dependent's required return unresolved, so this output is excluded from scoring.", + "reason": "adjudication.json and record/reference_exclusions.json leave the dependent-return scope unresolved rather than ruling its income outside the requested household output." + }, + { + "case_id": "us__scenario_093__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.6-flash", + "old": "It came in $33 high. The correct path is $112,408.25 − $32,200 − $431.45 = $79,776.80, split $34,743.94 / $45,032.86 between the spouses and taxed under the 2026 brackets for $1,452.33 + $1,935.91. Its $3,421 matches using the 2025 bracket thresholds with a federal-tax deduction smaller than $431.45.", + "new": "Its $3,421 is about $33 above the frozen value for the couple's return. The engine's couple-return calculation uses $112,408.25 − $32,200 − $431.45 = $79,776.80, split $34,743.94 / $45,032.86 between the spouses and taxed under the 2026 brackets for $1,452.33 + $1,935.91. Its reasoning does not state its bracket thresholds or federal-tax deduction amount. The output is excluded from scoring because household scope is unresolved.", + "reason": "prompt.md supplies no such bracket or deduction figures, and variables/gov/states/mo/tax/income/income_tax/mo_income_tax_before_credits.py with parameters/gov/states/mo/tax/income/rates.yaml yields at most $3,417.90 under the stated couple inputs and 2025 brackets with a nonnegative federal-tax deduction, while adjudication.json keeps the output excluded." + }, + { + "case_id": "us__scenario_093__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.7-flash", + "old": "The dependent belongs to the couple's tax unit with $0 MO AGI and owes nothing.", + "new": "The adjudication requires a separate federal and state return for the dependent and excludes this output because household scope is unresolved.", + "reason": "adjudication.json and record/reference_exclusions.json recognize the dependent's separate required return and a household-total alternative of $4,528.08." + }, + { + "case_id": "us__scenario_093__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.8-flash", + "old": "$5,250 is about $1,860 above the couple's $3,388.25, which matches taxing the dependent's $45,000 of wages; those wages are excluded here.", + "new": "$5,250 is about $1,860 above the frozen $3,388.25 for the couple's return. The adjudication leaves inclusion of the dependent's required return unresolved, so this output is excluded from scoring.", + "reason": "adjudication.json and record/reference_exclusions.json leave the dependent-return scope unresolved rather than excluding its wages from every reading of the requested output." + }, + { + "case_id": "us__scenario_093__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-6-luna", + "old": "It correctly counted only the spouses but deducted far more federal tax than Missouri allows. For AGI between $100,001 and $125,000 only 5% of federal liability ($431.45) is deductible, and its $3,124 implies taxable income about $5,600 below $79,776.80.", + "new": "It counted only the spouses, one of the scope readings the adjudication leaves unresolved; this output is excluded from scoring. For the couple's return, the engine deducts 5% of federal liability ($431.45), and its $3,124 implies taxable income about $5,600 below $79,776.80. The engine's 5% deduction band covers AGI of at least $100,000 and below $125,000.", + "reason": "adjudication.json leaves return scope unresolved, while variables/gov/states/mo/tax/income/deductions/mo_federal_income_tax_deduction.py and parameters/gov/states/mo/tax/income/deductions/federal_income_tax/rate.yaml establish the engine's exact deduction band." + }, + { + "case_id": "us__scenario_093__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-6.1-terra", + "old": "It said no federal-tax deduction applies 'at this income', which requires AGI above $125,000 and so means the dependent's wages were included.", + "new": "It said no federal-tax deduction applies 'at this income'; the engine applies a zero deduction rate at AGI of at least $125,000.", + "reason": "variables/gov/states/mo/tax/income/deductions/mo_federal_income_tax_deduction.py reads parameters/gov/states/mo/tax/income/deductions/federal_income_tax/rate.yaml, which starts the zero-rate band at $125,000." + }, + { + "case_id": "us__scenario_093__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "kimi-k2.6", + "old": "In 2026 the top rate is 4.7%, there are no exemptions, and the federal-tax deduction is 5% ($431.45) for AGI between $100,001 and $125,000.", + "new": "In this joint-return calculation the top rate is 4.7%, there are no personal or dependent exemptions, and the federal-tax deduction is 5% ($431.45) for AGI of at least $100,000 and below $125,000.", + "reason": "variables/gov/states/mo/tax/income/taxable_income/mo_taxable_income.py omits personal and dependent exemptions, and parameters/gov/states/mo/tax/income/deductions/federal_income_tax/rate.yaml sets the 5% band at $100,000 through below $125,000." + }, + { + "case_id": "us__scenario_093__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.5-flash", + "old": "Both show it added a separate Missouri tax for the dependent, who has $0 MO AGI inside the couple's tax unit.", + "new": "Its reasoning does not itemize a separate Missouri liability for the dependent. The adjudication leaves inclusion of the dependent's required separate return unresolved.", + "reason": "The model's reference to standard deductions and its total do not establish a separate dependent liability." + }, + { + "case_id": "us__scenario_093__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.7-flash", + "old": "Its total of $4,850 for 'household tax units' adds a separate liability of about $1,460 for the dependent to the couple's tax.", + "new": "Its $4,850 total for 'household tax units' is about $1,460 above the frozen $3,388.25 for the couple's return; its reasoning does not itemize a separate dependent liability.", + "reason": "The prompt records only the total and supplies no allocation of approximately $1,460 to the dependent." + }, + { + "case_id": "us__scenario_093__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-5.6-sol", + "old": "It said income was above the range for the federal-tax deduction, which only happens if the dependent's wages are added to AGI.", + "new": "It said income was above the range for the federal-tax deduction; the engine's zero deduction rate begins at AGI of $125,000.", + "reason": "The model states neither its AGI nor its wage composition, so its deduction conclusion does not establish inclusion of the dependent's wages." + }, + { + "case_id": "us__scenario_093__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "kimi-k3", + "old": "It started from $161,656 of AGI, adding the dependent's wages and skipping the 401(k), IRA and student-loan reductions.", + "new": "It started from $161,656 of household AGI, equal to household wages and taxable interest of $164,156 less $2,500.", + "reason": "The stated AGI already contains a $2,500 reduction relative to household wages and interest, contradicting the claim that all three reductions were omitted." + }, + { + "case_id": "us__scenario_099__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-haiku-5.5", + "old": "pre-credit tax", + "new": "tax after nonrefundable credits", + "reason": "prompt.md records the model's $6,900, and reference_explanation.csv gives $10,711.48 after credits and $17,031.48 before credits, so the approximately $3,800 gap concerns tax after credits." + }, + { + "case_id": "us__scenario_099__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-opus-4.7", + "old": "pre-OBBBA amounts:", + "new": "outdated amounts for 2026:", + "reason": "The engine's parameters/gov/irs/deductions/standard/amount.yaml assigns $31,500 to the 2025 MFJ standard deduction under the OBBBA schedule and $32,200 to 2026." + }, + { + "case_id": "us__scenario_099__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.5-flash-lite", + "old": "$751", + "new": "$752", + "reason": "prompt.md and status.json give $11,463 minus $10,711.484375, a difference of $751.515625 that rounds to $752." + }, + { + "case_id": "us__scenario_099__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.8-flash", + "old": "Its credits match the $6,320 total, so the error is in an AGI adjustment or deduction.", + "new": "Its explanation gives no credit amounts.", + "reason": "prompt.md records only the model's final liability and credit names, so its explanation does not establish that it used the reference's $6,320 credit total." + }, + { + "case_id": "us__scenario_099__free_school_meals_eligible", + "field": "annotation", + "model": "claude-haiku-5.5", + "old": "$1,130.96", + "new": "$1,119.60", + "reason": "Engine variables/gov/usda/school_meals/school_meal_net_subsidy.py and free_school_meals.py, with parameters/gov/usda/school_meals/amount/sbp.yaml, amount/nslp.yaml and school_days.yaml, yield ($2.46 + $4.60 − $0.40 − $0.44) × 180 = $1,119.60 for one child with both meals FREE." + }, + { + "case_id": "us__scenario_099__free_school_meals_eligible", + "field": "annotation", + "model": "claude-sonnet-5", + "old": "swapped which percentage goes with which dollar figure", + "new": "reversed the free and reduced-price labels", + "reason": "prompt.md correctly pairs 185% with $57,720 and 130% with $40,560, while engine parameters/gov/usda/school_meals/income/limit.yaml establishes that the model reversed the free and reduced-price labels." + }, + { + "case_id": "us__scenario_099__free_school_meals_eligible", + "field": "annotation", + "model": "deepseek-v4-flash-0731", + "old": "$1,130.96", + "new": "$1,119.60", + "reason": "Engine variables/gov/usda/school_meals/school_meal_net_subsidy.py and free_school_meals.py, with parameters/gov/usda/school_meals/amount/sbp.yaml, amount/nslp.yaml and school_days.yaml, yield ($2.46 + $4.60 − $0.40 − $0.44) × 180 = $1,119.60 for one child with both meals FREE." + }, + { + "case_id": "us__scenario_099__free_school_meals_eligible", + "field": "annotation", + "model": "gemini-3.8-flash", + "old": "$1,130.96", + "new": "$1,119.60", + "reason": "Engine variables/gov/usda/school_meals/school_meal_net_subsidy.py and free_school_meals.py, with parameters/gov/usda/school_meals/amount/sbp.yaml, amount/nslp.yaml and school_days.yaml, yield ($2.46 + $4.60 − $0.40 − $0.44) × 180 = $1,119.60 for one child with both meals FREE." + }, + { + "case_id": "us__scenario_099__free_school_meals_eligible", + "field": "annotation", + "model": "gpt-5.6-terra", + "old": "$1,130.96", + "new": "$1,119.60", + "reason": "Engine variables/gov/usda/school_meals/school_meal_net_subsidy.py and free_school_meals.py, with parameters/gov/usda/school_meals/amount/sbp.yaml, amount/nslp.yaml and school_days.yaml, yield ($2.46 + $4.60 − $0.40 − $0.44) × 180 = $1,119.60 for one child with both meals FREE." + }, + { + "case_id": "us__scenario_099__free_school_meals_eligible", + "field": "annotation", + "model": "grok-4.5", + "old": "$1,130.96", + "new": "$1,119.60", + "reason": "Engine variables/gov/usda/school_meals/school_meal_net_subsidy.py and free_school_meals.py, with parameters/gov/usda/school_meals/amount/sbp.yaml, amount/nslp.yaml and school_days.yaml, yield ($2.46 + $4.60 − $0.40 − $0.44) × 180 = $1,119.60 for one child with both meals FREE." + }, + { + "case_id": "us__scenario_099__free_school_meals_eligible", + "field": "case_annotation", + "old": "$1,130.96", + "new": "$1,119.60", + "reason": "Engine variables/gov/usda/school_meals/school_meal_net_subsidy.py and free_school_meals.py, with parameters/gov/usda/school_meals/amount/sbp.yaml, amount/nslp.yaml and school_days.yaml, yield ($2.46 + $4.60 − $0.40 − $0.44) × 180 = $1,119.60 for one child with both meals FREE." + }, + { + "case_id": "us__scenario_099__free_school_meals_eligible", + "field": "case_annotation", + "old": "Every model that answered applied only the federal NSLP 130% FPL income test", + "new": "Every model that answered treated an income limit as decisive", + "reason": "prompt.md records claude-opus-4.7 using a 185% FPL free-meal threshold and several models using unspecified income thresholds, contradicting the claim that every answering model applied the 130% test." + }, + { + "case_id": "us__scenario_099__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-fable-5.1", + "old": "Allowable out-of-pocket medical costs (about $10,000) fall below the 7.5% floor of about $12,005, so there is no medical deduction.", + "new": "Allowable out-of-pocket medical costs (about $10,000) fall below the engine's 7.5% floor of about $11,980, so there is no medical deduction.", + "reason": "reference_explanation.csv gives federal AGI of $159,729.30, and policyengine_us/variables/gov/irs/income/taxable_income/deductions/itemizing/medical_expense_deduction.py applies parameters/gov/irs/deductions/itemized/medical/floor.yaml's 7.5% to federal positive_agi, yielding $11,979.70." + }, + { + "case_id": "us__scenario_099__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "deepseek-v4-pro", + "old": "It subtracted the roughly $24,600 of employer-sponsored insurance premiums from wages, even though the listed wages are already the taxable base.", + "new": "It subtracted the roughly $24,600 of employer-sponsored insurance premiums from wages, even though these premiums are employer-paid and do not reduce wage income.", + "reason": "prompt.md lists gross wages, policyengine_us/variables/gov/irs/income/taxable_income/adjusted_gross_income/irs_gross_income/irs_employment_income.py subtracts payroll deductions to determine taxable wages, and policyengine_us/variables/input/employer_sponsored_insurance_premiums.py defines these premiums as employer-paid." + }, + { + "case_id": "us__scenario_100__snap", + "field": "annotation", + "model": "claude-fable-5", + "old": "It also skipped the $453.64 excess shelter deduction from the utility allowance. Instead it took a $94 excess medical deduction that does not apply, because the head receives no disability benefit and is not a SNAP disabled member. The result was $89 of net income instead of $237.09, and it used $785 for all 12 months, missing the $802.60 allotment for Oct–Dec.", + "new": "It took no utility-allowance shelter deduction, as policyengine-us 2.60.0 does; the frozen reference's $453.64 excess shelter deduction comes from engine defect r30_snap_heat_and_eat_sua. It took a $94 excess medical deduction that policyengine-us 2.60.0 disallows because the head receives no qualifying disability benefit and has no qualifying veteran-status flag. The result was $89 of net income, against $691 on policyengine-us 2.60.0 (the frozen reference has $237.09). Its $785 for all 12 months matches the release's SNAP convention (c_snap_hold_fy2026).", + "reason": "meta.json 2026-10-23 engine_upgrade excluded_outputs_rechecked (scenario_100 snap) gives $6,924 on 2.60.0, whose variables/gov/usda/snap/income/deductions/shelter/snap_utility_allowance_type.py with parameters/gov/usda/snap/income/deductions/utility/heat_and_eat_requires_elderly_disabled.yaml grants this household no utility allowance, and c_snap_hold_fy2026 (meta.json revisions[0]; prior_corrections.json) holds $785 all year. (audit: settlement (claude-opus-5-5): adjudication.json leaves the disability reading open. In policyengine-us 2.60.0, variables/gov/usda/is_usda_disabled.py with parameters/gov/usda/disabled_programs.yaml counts only benefit receipt (SSI is $0 under either reading), and snap_excess_medical_expense_deduction.py then gives no deduction. Checked: 2.60.0's snap_excess_medical_expense_deduction.py counts medical costs only for is_usda_elderly or is_usda_disabled members; is_usda_disabled.py reads only the benefits in parameters/gov/usda/disabled_programs.yaml (receives_ssi, ssi, social_security_disability, three veteran flags); meets_ssi_disability_criteria feeds no SNAP variable, and SSI is $0 under either reading (status.json note), so on 2.60.0 neither reading of 'is disabled' gives this 46-year-old head the deduction. The Sol auditor's 'under its default disability reading' wording implies a reading under which 2.60.0 allows it; none exists. Model figures match prompt.md; $6,924 / 12 = $577 and the $691 net come from prior_corrections.json's revisions[17] recheck. Check (gpt-6.1-sol): Engine variables/gov/usda/is_usda_disabled.py and parameters/gov/usda/disabled_programs.yaml directly accept three veteran-status flags without checking benefit receipt, so the restriction 'only on benefit receipt' overstates the formula. Checked: disabled_programs.yaml lists three veteran-status flags (is_permanently_disabled_veteran, is_surviving_spouse_of_disabled_veteran, is_surviving_child_of_disabled_veteran) beside the benefit amounts, so 'only on benefit receipt' overstated is_usda_disabled; the prompt lists none of them.)" + }, + { + "case_id": "us__scenario_100__snap", + "field": "annotation", + "model": "claude-fable-5.1", + "old": "It omitted the TANF cash income and the $453.64/month excess shelter deduction from the utility allowance, and it applied an excess medical deduction for which the head does not qualify (no SSI or other disability benefit). It also used a $214 standard deduction instead of $209 and a flat $785 allotment, missing the $802.60 allotment for Oct–Dec.", + "new": "It omitted the TANF cash income and applied an excess medical deduction that policyengine-us 2.60.0 disallows, because the head receives no SSI or other disability benefit. It also used a $214 standard deduction instead of $209. Taking no utility-allowance shelter deduction matches policyengine-us 2.60.0; the frozen reference's $453.64 comes from engine defect r30_snap_heat_and_eat_sua. Its flat $785 allotment matches the release's SNAP convention (c_snap_hold_fy2026), which holds the FY2026 maximum for all 12 months.", + "reason": "snap_utility_allowance_type.py and heat_and_eat_requires_elderly_disabled.yaml in policyengine-us 2.60.0 grant this household no utility allowance (meta.json 2026-10-23 recheck: $6,924), and c_snap_hold_fy2026 (meta.json revisions[0]; prior_corrections.json) holds $785 all year. (audit: settlement (claude-opus-5-5): adjudication.json leaves the disability reading open. In 2.60.0, variables/gov/usda/is_usda_disabled.py with parameters/gov/usda/disabled_programs.yaml and snap_excess_medical_expense_deduction.py disallow the deduction because the head receives no disability benefit. Checked: 2.60.0's snap_excess_medical_expense_deduction.py counts medical costs only for is_usda_elderly or is_usda_disabled members; is_usda_disabled.py reads only the benefits in parameters/gov/usda/disabled_programs.yaml (receives_ssi, ssi, social_security_disability, three veteran flags); meets_ssi_disability_criteria feeds no SNAP variable, and SSI is $0 under either reading (status.json note), so on 2.60.0 neither reading of 'is disabled' gives this 46-year-old head the deduction. The Sol auditor's 'under its default disability reading' wording implies a reading under which 2.60.0 allows it; none exists. Model figures match prompt.md; $6,924 / 12 = $577 and the $691 net come from prior_corrections.json's revisions[17] recheck.)" + }, + { + "case_id": "us__scenario_100__snap", + "field": "annotation", + "model": "claude-haiku-4.5", + "old": "The correct calculation gives net income of $237.09 and about $714–$734/month, which is $8,625.89 for the year.", + "new": "policyengine-us 2.60.0 gives net income of $691 and $577/month, which is $6,924 for the year. The frozen reference's $237.09 net income and about $714–$734/month ($8,625.89) include the $453.64 shelter deduction from engine defect r30_snap_heat_and_eat_sua and the engine's projected FY2027 October–December allotment, and the output is excluded from scoring.", + "reason": "meta.json 2026-10-23 engine_upgrade excluded_outputs_rechecked (scenario_100 snap: 2.60.0 gives $6,924, record keeps $8,625.89 excluded), c_snap_hold_fy2026 (revisions[0]) and reference_exclusions.json." + }, + { + "case_id": "us__scenario_100__snap", + "field": "annotation", + "model": "claude-haiku-5.5", + "old": "and net income of $237.09 still leaves a $713.90/month benefit.", + "new": "and on policyengine-us 2.60.0 net income of $691 still leaves a $577/month benefit.", + "reason": "meta.json 2026-10-23 engine_upgrade excluded_outputs_rechecked (scenario_100 snap) gives $6,924 ($691 net, $208 contribution, $577/month per revisions recheck and prior_corrections.json), with no r30 utility allowance under snap_utility_allowance_type.py." + }, + { + "case_id": "us__scenario_100__snap", + "field": "annotation", + "model": "claude-opus-4.7", + "old": "Its working left out the ~$505/month TANF cash income and the $453.64 excess shelter deduction from the utility allowance.", + "new": "Its working left out the ~$505/month TANF cash income. Taking no utility-allowance shelter deduction matches policyengine-us 2.60.0; the frozen reference's $453.64 excess shelter deduction comes from engine defect r30_snap_heat_and_eat_sua.", + "reason": "variables/gov/usda/snap/income/deductions/shelter/snap_utility_allowance_type.py with heat_and_eat_requires_elderly_disabled.yaml (true from 2025-07-04) grants no utility allowance here; meta.json 2026-10-23 recheck gives $6,924; prior_corrections.json fixed this claim." + }, + { + "case_id": "us__scenario_100__snap", + "field": "annotation", + "model": "claude-opus-4.8", + "old": "It used a $766 maximum allotment instead of $785 (rising to $802.60 for Oct–Dec), and it computed net income from wages alone, without the TANF cash income or the $453.64 shelter deduction from the utility allowance.", + "new": "It used a $766 maximum allotment instead of the FY2026 $785, which the release's SNAP convention (c_snap_hold_fy2026) holds for all 12 months, and it computed net income from wages alone, without the TANF cash income. Taking no utility-allowance shelter deduction matches policyengine-us 2.60.0; the frozen reference's $453.64 comes from engine defect r30_snap_heat_and_eat_sua.", + "reason": "c_snap_hold_fy2026 (meta.json revisions[0]) and snap_utility_allowance_type.py / heat_and_eat_requires_elderly_disabled.yaml in 2.60.0 (meta.json 2026-10-23 recheck: $6,924); prior_corrections.json fixed both claims." + }, + { + "case_id": "us__scenario_100__snap", + "field": "annotation", + "model": "claude-opus-5", + "old": "never applied the $453.64 shelter deduction from the utility allowance, and never used the $733.60/month benefit for Oct–Dec, so its rounded $8,300 does not match the actual $713.90/$733.60 monthly schedule.", + "new": "so its rounded $8,300 does not match policyengine-us 2.60.0's $577/month ($6,924/year). Taking no utility-allowance shelter deduction matches that engine; the frozen reference's $453.64 comes from engine defect r30_snap_heat_and_eat_sua, and its $733.60 for Oct–Dec uses the engine's projected FY2027 allotment, which the release's SNAP convention (c_snap_hold_fy2026) replaces with FY2026 all year.", + "reason": "meta.json 2026-10-23 recheck (2.60.0: $6,924), snap_utility_allowance_type.py, and c_snap_hold_fy2026 (revisions[0]); prior_corrections.json fixed both claims for this row." + }, + { + "case_id": "us__scenario_100__snap", + "field": "annotation", + "model": "claude-opus-5.5", + "old": "and missed the ~$505/month TANF cash income and the $453.64 excess shelter deduction. It took a $94 medical deduction even though the head, who receives no SSI or SSDI, is not a SNAP disabled member. Its net income of $92 replaced the correct $237.09,", + "new": "and missed the ~$505/month TANF cash income; taking no utility-allowance shelter deduction matches policyengine-us 2.60.0, and the frozen reference's $453.64 comes from engine defect r30_snap_heat_and_eat_sua. It took a $94 medical deduction that policyengine-us 2.60.0 disallows because the head receives no SSI or SSDI, has no other qualifying benefit receipt, and has no qualifying veteran-status flag. Its net income of $92 compares with $691 on policyengine-us 2.60.0 (the frozen reference has $237.09),", + "reason": "snap_utility_allowance_type.py / heat_and_eat_requires_elderly_disabled.yaml in 2.60.0 and meta.json 2026-10-23 recheck ($6,924); prior_corrections.json fixed this claim. (audit: settlement (claude-opus-5-5): adjudication.json leaves the disability reading open. In 2.60.0, variables/gov/usda/is_usda_disabled.py with parameters/gov/usda/disabled_programs.yaml grants SNAP disabled status only on benefit receipt, so snap_excess_medical_expense_deduction.py gives nothing here. Checked: 2.60.0's snap_excess_medical_expense_deduction.py counts medical costs only for is_usda_elderly or is_usda_disabled members; is_usda_disabled.py reads only the benefits in parameters/gov/usda/disabled_programs.yaml (receives_ssi, ssi, social_security_disability, three veteran flags); meets_ssi_disability_criteria feeds no SNAP variable, and SSI is $0 under either reading (status.json note), so on 2.60.0 neither reading of 'is disabled' gives this 46-year-old head the deduction. The Sol auditor's 'under its default disability reading' wording implies a reading under which 2.60.0 allows it; none exists. Model figures match prompt.md; $6,924 / 12 = $577 and the $691 net come from prior_corrections.json's revisions[17] recheck. Check (gpt-6.1-sol): Engine variables/gov/usda/is_usda_disabled.py and parameters/gov/usda/disabled_programs.yaml also directly accept veteran-status flags, contradicting the general claim that benefit receipt is the only route. Checked: same veteran-status flags in disabled_programs.yaml; the head has no SSI, SSDI or other listed benefit and no veteran flag in prompt.md.)" + }, + { + "case_id": "us__scenario_100__snap", + "field": "annotation", + "model": "claude-sonnet-4.6", + "old": "It treated the absence of rent as zero shelter cost, missing the $453.64 excess shelter deduction from the utility allowance. It also left the ~$505/month TANF cash income out of gross income and applied a $93.67 excess medical deduction for which the head does not qualify. With a $228 standard deduction instead of $209, its net income came to $72.67 instead of $237.09.", + "new": "It treated the absence of rent as zero shelter cost, which matches policyengine-us 2.60.0; the frozen reference's $453.64 excess shelter deduction from the utility allowance comes from engine defect r30_snap_heat_and_eat_sua. It left the ~$505/month TANF cash income out of gross income and applied a $93.67 excess medical deduction that the engine disallows, because the head receives no disability benefit. With a $228 standard deduction instead of $209, its net income came to $72.67, against $691 on policyengine-us 2.60.0 (the frozen reference has $237.09).", + "reason": "snap_utility_allowance_type.py / heat_and_eat_requires_elderly_disabled.yaml in 2.60.0 and meta.json 2026-10-23 recheck ($6,924); prior_corrections.json fixed this claim. (audit: settlement (claude-opus-5-5): adjudication.json leaves the disability reading open. In 2.60.0, variables/gov/usda/is_usda_disabled.py with parameters/gov/usda/disabled_programs.yaml and snap_excess_medical_expense_deduction.py disallow the deduction because the head receives no disability benefit. Checked: 2.60.0's snap_excess_medical_expense_deduction.py counts medical costs only for is_usda_elderly or is_usda_disabled members; is_usda_disabled.py reads only the benefits in parameters/gov/usda/disabled_programs.yaml (receives_ssi, ssi, social_security_disability, three veteran flags); meets_ssi_disability_criteria feeds no SNAP variable, and SSI is $0 under either reading (status.json note), so on 2.60.0 neither reading of 'is disabled' gives this 46-year-old head the deduction. The Sol auditor's 'under its default disability reading' wording implies a reading under which 2.60.0 allows it; none exists. Model figures match prompt.md; $6,924 / 12 = $577 and the $691 net come from prior_corrections.json's revisions[17] recheck.)" + }, + { + "case_id": "us__scenario_100__snap", + "field": "annotation", + "model": "claude-sonnet-5", + "old": "the maximum possible annual allotment of about $9,473 for three people", + "new": "the maximum possible annual allotment of $9,420 for three people ($785 × 12 under the release's SNAP convention, c_snap_hold_fy2026)", + "reason": "$9,473 adds the engine's projected FY2027 $802.60 for Oct–Dec; c_snap_hold_fy2026 (meta.json revisions[0]) holds $785 for all 12 months." + }, + { + "case_id": "us__scenario_100__snap", + "field": "annotation", + "model": "claude-sonnet-5.5", + "old": "It also left out the ~$505/month TANF cash income and the $453.64 excess shelter deduction. The correct net income is $237.09, a $71.10 contribution, not a near-maximum benefit.", + "new": "It also left out the ~$505/month TANF cash income. On policyengine-us 2.60.0, which takes no utility-allowance shelter deduction, net income is $691 and the contribution $208, which leaves $577/month. The frozen reference's $237.09 and $71.10 include a $453.64 shelter deduction from engine defect r30_snap_heat_and_eat_sua.", + "reason": "meta.json 2026-10-23 recheck (2.60.0: $6,924) and snap_utility_allowance_type.py; prior_corrections.json fixed this claim." + }, + { + "case_id": "us__scenario_100__snap", + "field": "annotation", + "model": "deepseek-v4-flash-0731", + "old": "and it left out both the TANF cash income and the $453.64 shelter deduction from the utility allowance. It also used a flat $797 allotment instead of $785/$802.60.", + "new": "and it left out the TANF cash income; taking no utility-allowance shelter deduction matches policyengine-us 2.60.0, and the frozen reference's $453.64 comes from engine defect r30_snap_heat_and_eat_sua. It also used a flat $797 allotment instead of the FY2026 $785, which the release's SNAP convention (c_snap_hold_fy2026) holds for all 12 months.", + "reason": "snap_utility_allowance_type.py in 2.60.0 (meta.json 2026-10-23 recheck: $6,924) and c_snap_hold_fy2026 (revisions[0]); prior_corrections.json." + }, + { + "case_id": "us__scenario_100__snap", + "field": "annotation", + "model": "deepseek-v4-pro", + "old": "but gave no $453.64 excess shelter deduction from the utility allowance, and it took a medical deduction the head does not qualify for. Its net income came to $602 instead of $237.09, and its $768 maximum allotment is below the correct $785/$802.60.", + "new": "and took no utility-allowance shelter deduction, as policyengine-us 2.60.0 does (the frozen reference's $453.64 excess shelter deduction comes from engine defect r30_snap_heat_and_eat_sua), but it took a medical deduction that the engine disallows, because the head receives no disability benefit. Its net income came to $602, against $691 on policyengine-us 2.60.0, and its $768 maximum allotment is below the FY2026 $785 that the release's SNAP convention (c_snap_hold_fy2026) holds for all 12 months.", + "reason": "snap_utility_allowance_type.py in 2.60.0 (meta.json 2026-10-23 recheck: $6,924) and c_snap_hold_fy2026 (revisions[0]); prior_corrections.json. (audit: settlement (claude-opus-5-5): adjudication.json leaves the disability reading open. In 2.60.0, variables/gov/usda/is_usda_disabled.py with parameters/gov/usda/disabled_programs.yaml and snap_excess_medical_expense_deduction.py disallow the deduction because the head receives no disability benefit. Checked: 2.60.0's snap_excess_medical_expense_deduction.py counts medical costs only for is_usda_elderly or is_usda_disabled members; is_usda_disabled.py reads only the benefits in parameters/gov/usda/disabled_programs.yaml (receives_ssi, ssi, social_security_disability, three veteran flags); meets_ssi_disability_criteria feeds no SNAP variable, and SSI is $0 under either reading (status.json note), so on 2.60.0 neither reading of 'is disabled' gives this 46-year-old head the deduction. The Sol auditor's 'under its default disability reading' wording implies a reading under which 2.60.0 allows it; none exists. Model figures match prompt.md; $6,924 / 12 = $577 and the $691 net come from prior_corrections.json's revisions[17] recheck.)" + }, + { + "case_id": "us__scenario_100__snap", + "field": "annotation", + "model": "deepseek-v4-pro-0813", + "old": "understated TANF at $335/month, omitted the $453.64 shelter deduction from the utility allowance, and applied a $140.67 medical deduction the head does not qualify for. It also used a $198 standard deduction and a $768 maximum allotment instead of $209 and $785/$802.60.", + "new": "understated TANF at $335/month and applied a $140.67 medical deduction that policyengine-us 2.60.0 disallows, because the head receives no disability benefit; taking no utility-allowance shelter deduction matches that engine, and the frozen reference's $453.64 comes from engine defect r30_snap_heat_and_eat_sua. It also used a $198 standard deduction and a $768 maximum allotment instead of $209 and the FY2026 $785 that the release's SNAP convention (c_snap_hold_fy2026) holds for all 12 months.", + "reason": "snap_utility_allowance_type.py in 2.60.0 (meta.json 2026-10-23 recheck: $6,924) and c_snap_hold_fy2026 (revisions[0]); prior_corrections.json. (audit: settlement (claude-opus-5-5): adjudication.json leaves the disability reading open. In 2.60.0, variables/gov/usda/is_usda_disabled.py with parameters/gov/usda/disabled_programs.yaml and snap_excess_medical_expense_deduction.py disallow the deduction because the head receives no disability benefit. Checked: 2.60.0's snap_excess_medical_expense_deduction.py counts medical costs only for is_usda_elderly or is_usda_disabled members; is_usda_disabled.py reads only the benefits in parameters/gov/usda/disabled_programs.yaml (receives_ssi, ssi, social_security_disability, three veteran flags); meets_ssi_disability_criteria feeds no SNAP variable, and SSI is $0 under either reading (status.json note), so on 2.60.0 neither reading of 'is disabled' gives this 46-year-old head the deduction. The Sol auditor's 'under its default disability reading' wording implies a reading under which 2.60.0 allows it; none exists. Model figures match prompt.md; $6,924 / 12 = $577 and the $691 net come from prior_corrections.json's revisions[17] recheck.)" + }, + { + "case_id": "us__scenario_100__snap", + "field": "annotation", + "model": "deepseek-v4.1-flash", + "old": "It counted only wages, missing the ~$505/month TANF cash income and the $453.64 shelter deduction from the utility allowance. It applied a $53.67 medical deduction that is not available to a head without disability-benefit receipt, and it used an $805 allotment for all 12 months instead of $785 for Jan–Sep and $802.60 for Oct–Dec.", + "new": "It counted only wages, missing the ~$505/month TANF cash income. Taking no utility-allowance shelter deduction matches policyengine-us 2.60.0; the frozen reference's $453.64 comes from engine defect r30_snap_heat_and_eat_sua. It applied a $53.67 medical deduction that the engine disallows for a head without disability-benefit receipt, and it used an $805 allotment for all 12 months instead of the FY2026 $785, which the release's SNAP convention (c_snap_hold_fy2026) holds for all 12 months.", + "reason": "snap_utility_allowance_type.py in 2.60.0 (meta.json 2026-10-23 recheck: $6,924) and c_snap_hold_fy2026 (revisions[0]); prior_corrections.json fixed both claims. (audit: settlement (claude-opus-5-5): adjudication.json leaves the disability reading open. In 2.60.0, variables/gov/usda/is_usda_disabled.py with parameters/gov/usda/disabled_programs.yaml and snap_excess_medical_expense_deduction.py disallow the deduction for a head without disability-benefit receipt. Checked: 2.60.0's snap_excess_medical_expense_deduction.py counts medical costs only for is_usda_elderly or is_usda_disabled members; is_usda_disabled.py reads only the benefits in parameters/gov/usda/disabled_programs.yaml (receives_ssi, ssi, social_security_disability, three veteran flags); meets_ssi_disability_criteria feeds no SNAP variable, and SSI is $0 under either reading (status.json note), so on 2.60.0 neither reading of 'is disabled' gives this 46-year-old head the deduction. The Sol auditor's 'under its default disability reading' wording implies a reading under which 2.60.0 allows it; none exists. Model figures match prompt.md; $6,924 / 12 = $577 and the $691 net come from prior_corrections.json's revisions[17] recheck.)" + }, + { + "case_id": "us__scenario_100__snap", + "field": "annotation", + "model": "gemini-3-flash-preview", + "old": "It also left out the TANF cash income and the $453.64 shelter deduction from the utility allowance. Its net income of $54 replaced the correct $237.09, and its $781 maximum allotment is below the correct figure.", + "new": "It also left out the TANF cash income; taking no utility-allowance shelter deduction matches policyengine-us 2.60.0, and the frozen reference's $453.64 comes from engine defect r30_snap_heat_and_eat_sua. Its net income of $54 compares with $691 on policyengine-us 2.60.0 (the frozen reference has $237.09), and its $781 maximum allotment is below the FY2026 $785.", + "reason": "snap_utility_allowance_type.py in 2.60.0 (meta.json 2026-10-23 recheck: $6,924) and c_snap_hold_fy2026 (revisions[0]); prior_corrections.json." + }, + { + "case_id": "us__scenario_100__snap", + "field": "annotation", + "model": "gemini-3.1-flash-lite-preview", + "old": "With that income, net income is $237.09 after deductions, and the $71.10 contribution brings the benefit to $713.90/month for Jan–Sep.", + "new": "With that income, policyengine-us 2.60.0 gives net income of $691 after deductions, and the $208 contribution brings the benefit to $577/month.", + "reason": "meta.json 2026-10-23 recheck (2.60.0: $6,924; $691 net, $208, $577/month per prior_corrections.json), with no r30 utility allowance under snap_utility_allowance_type.py." + }, + { + "case_id": "us__scenario_100__snap", + "field": "annotation", + "model": "gemini-3.1-pro-preview", + "old": "The correct figure is $713.90/month for Jan–Sep and $733.60 for Oct–Dec.", + "new": "policyengine-us 2.60.0 gives $577/month ($6,924/year). The frozen reference's $713.90/month for Jan–Sep and $733.60 for Oct–Dec include the $453.64 shelter deduction from engine defect r30_snap_heat_and_eat_sua and the engine's projected FY2027 October–December allotment.", + "reason": "meta.json 2026-10-23 recheck ($6,924), snap_utility_allowance_type.py and c_snap_hold_fy2026 (revisions[0]); prior_corrections.json." + }, + { + "case_id": "us__scenario_100__snap", + "field": "annotation", + "model": "gemini-3.5-flash", + "old": "but gave no $453.64 excess shelter deduction from the utility allowance, and it applied a medical deduction the head does not qualify for. With a $768 maximum allotment instead of $785/$802.60, its net income was far above $237.09 and its benefit fell to about $605/month.", + "new": "and took no utility-allowance shelter deduction, as policyengine-us 2.60.0 does (the frozen reference's $453.64 excess shelter deduction comes from engine defect r30_snap_heat_and_eat_sua), but it applied a medical deduction that the engine disallows because the head receives no qualifying disability benefit, and it used a $768 maximum allotment instead of the FY2026 $785. Its implied net income was about $544, above the frozen reference's $237.09 and below the $691 policyengine-us 2.60.0 gives. Its benefit came to about $605/month, against $577/month on policyengine-us 2.60.0.", + "reason": "snap_utility_allowance_type.py in 2.60.0 (meta.json 2026-10-23 recheck: $6,924) and c_snap_hold_fy2026 (revisions[0]); prior_corrections.json. (audit: settlement (claude-opus-5-5): adjudication.json leaves the disability reading open. In 2.60.0, variables/gov/usda/is_usda_disabled.py with parameters/gov/usda/disabled_programs.yaml and snap_excess_medical_expense_deduction.py disallow the deduction because the head receives no disability benefit. Checked: 2.60.0's snap_excess_medical_expense_deduction.py counts medical costs only for is_usda_elderly or is_usda_disabled members; is_usda_disabled.py reads only the benefits in parameters/gov/usda/disabled_programs.yaml (receives_ssi, ssi, social_security_disability, three veteran flags); meets_ssi_disability_criteria feeds no SNAP variable, and SSI is $0 under either reading (status.json note), so on 2.60.0 neither reading of 'is disabled' gives this 46-year-old head the deduction. The Sol auditor's 'under its default disability reading' wording implies a reading under which 2.60.0 allows it; none exists. Model figures match prompt.md; $6,924 / 12 = $577 and the $691 net come from prior_corrections.json's revisions[17] recheck. Check (gpt-6.1-sol): The replacement drops the correct published net-income comparison, which prior_corrections.json supports by recording the model's implied net income of about $544 above the frozen reference's $237.09. Checked: gemini-3.5-flash's $7,257 is $604.75/month on its $768 maximum, so its net income is (768 - 604.75) / 0.3 = $544.17, above the frozen $237.09 and below the $691 on 2.60.0; the published text's net-income comparison is restored with figures.)" + }, + { + "case_id": "us__scenario_100__snap", + "field": "annotation", + "model": "gemini-3.5-flash-lite", + "old": "so the benefit is $713.90–$733.60/month.", + "new": "so the benefit is positive: $577/month on policyengine-us 2.60.0.", + "reason": "meta.json 2026-10-23 recheck (2.60.0: $6,924) and c_snap_hold_fy2026 (revisions[0]); prior_corrections.json fixed this claim." + }, + { + "case_id": "us__scenario_100__snap", + "field": "annotation", + "model": "gemini-3.6-flash", + "old": "It missed the ~$505/month TANF cash income and the $453.64 excess shelter deduction, and the head does not qualify for the medical deduction without SSI or SSDI receipt, so its net income ended up well below $237.09.", + "new": "It missed the ~$505/month TANF cash income and applied a medical deduction that policyengine-us 2.60.0 disallows without SSI or SSDI receipt, so its net income ended up well below the $691 that engine gives. Taking no utility-allowance shelter deduction matches that engine; the frozen reference's $453.64 comes from engine defect r30_snap_heat_and_eat_sua.", + "reason": "snap_utility_allowance_type.py in 2.60.0 (meta.json 2026-10-23 recheck: $6,924); prior_corrections.json. (audit: settlement (claude-opus-5-5): adjudication.json leaves the disability reading open. In 2.60.0, variables/gov/usda/is_usda_disabled.py with parameters/gov/usda/disabled_programs.yaml and snap_excess_medical_expense_deduction.py disallow the deduction without SSI or SSDI receipt, and the 2026-10-23 recheck in meta.json gives $6,924 ($691 net). Checked: 2.60.0's snap_excess_medical_expense_deduction.py counts medical costs only for is_usda_elderly or is_usda_disabled members; is_usda_disabled.py reads only the benefits in parameters/gov/usda/disabled_programs.yaml (receives_ssi, ssi, social_security_disability, three veteran flags); meets_ssi_disability_criteria feeds no SNAP variable, and SSI is $0 under either reading (status.json note), so on 2.60.0 neither reading of 'is disabled' gives this 46-year-old head the deduction. The Sol auditor's 'under its default disability reading' wording implies a reading under which 2.60.0 allows it; none exists. Model figures match prompt.md; $6,924 / 12 = $577 and the $691 net come from prior_corrections.json's revisions[17] recheck.)" + }, + { + "case_id": "us__scenario_100__snap", + "field": "annotation", + "model": "gemini-3.7-flash", + "old": "That income produces net income of $237.09 and a $71.10 monthly contribution.", + "new": "On policyengine-us 2.60.0 that income produces net income of $691 and a $208 monthly contribution.", + "reason": "meta.json 2026-10-23 recheck (2.60.0: $6,924); prior_corrections.json fixed this claim." + }, + { + "case_id": "us__scenario_100__snap", + "field": "annotation", + "model": "gemini-3.8-flash", + "old": "and it left out the TANF cash income and the $453.64 shelter deduction. Its net income was $97 instead of $237.09, and its $768 maximum allotment is below the correct $785/$802.60.", + "new": "and it left out the TANF cash income; taking no utility-allowance shelter deduction matches policyengine-us 2.60.0, and the frozen reference's $453.64 comes from engine defect r30_snap_heat_and_eat_sua. Its net income was $97, against $691 on policyengine-us 2.60.0, and its $768 maximum allotment is below the FY2026 $785 that the release's SNAP convention (c_snap_hold_fy2026) holds for all 12 months.", + "reason": "snap_utility_allowance_type.py in 2.60.0 (meta.json 2026-10-23 recheck: $6,924) and c_snap_hold_fy2026 (revisions[0]); prior_corrections.json." + }, + { + "case_id": "us__scenario_100__snap", + "field": "annotation", + "model": "gemini-4-argon", + "old": "which leaves positive net income of $237.09. It also used a $768 maximum instead of $785 rising to $802.60.", + "new": "which leaves positive net income of $691 on policyengine-us 2.60.0. It also used a $768 maximum instead of the FY2026 $785, which the release's SNAP convention (c_snap_hold_fy2026) holds for all 12 months.", + "reason": "meta.json 2026-10-23 recheck (2.60.0: $6,924) and c_snap_hold_fy2026 (revisions[0])." + }, + { + "case_id": "us__scenario_100__snap", + "field": "annotation", + "model": "glm-5.2", + "old": "Its $800 allotment for all 12 months is also not the $785/$802.60 schedule.", + "new": "Its $800 allotment for all 12 months is also above the FY2026 $785 maximum, which the release's SNAP convention (c_snap_hold_fy2026) holds for all 12 months.", + "reason": "c_snap_hold_fy2026 (meta.json revisions[0]) holds FY2026 for Oct–Dec 2026; prior_corrections.json." + }, + { + "case_id": "us__scenario_100__snap", + "field": "annotation", + "model": "glm-5.3", + "old": "missed both the ~$505/month TANF cash income and the $453.64 excess shelter deduction from the utility allowance. It then applied an $800 allotment to every month instead of $785 for Jan–Sep and $802.60 for Oct–Dec.", + "new": "missed the ~$505/month TANF cash income; taking no utility-allowance shelter deduction matches policyengine-us 2.60.0, and the frozen reference's $453.64 excess shelter deduction comes from engine defect r30_snap_heat_and_eat_sua. It then applied an $800 allotment to every month instead of the FY2026 $785, which the release's SNAP convention (c_snap_hold_fy2026) holds for all 12 months.", + "reason": "snap_utility_allowance_type.py in 2.60.0 (meta.json 2026-10-23 recheck: $6,924) and c_snap_hold_fy2026 (revisions[0]); prior_corrections.json fixed both claims." + }, + { + "case_id": "us__scenario_100__snap", + "field": "annotation", + "model": "gpt-5.4-mini", + "old": "of $785–$802.60/month. It also never subtracted 30% of the $237.09 net income.", + "new": "of $785/month, which the release's SNAP convention (c_snap_hold_fy2026) holds for all 12 months. It also never subtracted 30% of net income, which is $691 on policyengine-us 2.60.0.", + "reason": "c_snap_hold_fy2026 (meta.json revisions[0]) and the 2026-10-23 recheck (2.60.0: $6,924); prior_corrections.json." + }, + { + "case_id": "us__scenario_100__snap", + "field": "annotation", + "model": "gpt-5.4-nano", + "old": "The utility allowance still supplies a $453.64 excess shelter deduction, giving net income of $237.09 and $713.90/month.", + "new": "On policyengine-us 2.60.0, which grants this household no utility allowance, the TANF-inclusive net income is $691 and the benefit $577/month; the frozen reference's $453.64 utility-allowance shelter deduction comes from engine defect r30_snap_heat_and_eat_sua.", + "reason": "variables/gov/usda/snap/income/deductions/shelter/snap_utility_allowance_type.py with heat_and_eat_requires_elderly_disabled.yaml, and meta.json 2026-10-23 recheck ($6,924); prior_corrections.json." + }, + { + "case_id": "us__scenario_100__snap", + "field": "annotation", + "model": "gpt-5.5", + "old": "and the ~$505/month TANF cash income keeps net income at $237.09. It also used a $767 maximum instead of $785/$802.60.", + "new": "and the ~$505/month TANF cash income keeps net income at $691 on policyengine-us 2.60.0. It also used a $767 maximum instead of the FY2026 $785, which the release's SNAP convention (c_snap_hold_fy2026) holds for all 12 months.", + "reason": "meta.json 2026-10-23 recheck (2.60.0: $6,924) and c_snap_hold_fy2026 (revisions[0]); prior_corrections.json." + }, + { + "case_id": "us__scenario_100__snap", + "field": "annotation", + "model": "gpt-5.6-luna", + "old": "which leaves net income of $237.09 and a $71.10 contribution, and it missed the higher $802.60 allotment for Oct–Dec.", + "new": "which leaves net income of $691 and a $208 contribution on policyengine-us 2.60.0. Its $785 for all 12 months matches the release's SNAP convention (c_snap_hold_fy2026).", + "reason": "meta.json 2026-10-23 recheck (2.60.0: $6,924) and c_snap_hold_fy2026 (revisions[0]); prior_corrections.json." + }, + { + "case_id": "us__scenario_100__snap", + "field": "annotation", + "model": "gpt-5.6-sol", + "old": "so it gave the $785 maximum instead of $785 − $71.10, and it missed the Oct–Dec allotment.", + "new": "so it gave the $785 maximum instead of the $577/month ($785 − $208) policyengine-us 2.60.0 gives.", + "reason": "meta.json 2026-10-23 recheck (2.60.0: $6,924) and c_snap_hold_fy2026 (revisions[0]), which holds $785 for Oct–Dec." + }, + { + "case_id": "us__scenario_100__snap", + "field": "annotation", + "model": "gpt-5.6-terra", + "old": "It also missed the $453.64 shelter deduction from the utility allowance and applied a medical deduction the head does not qualify for, so its $6,400 is well below $8,625.89.", + "new": "It also applied a medical deduction that policyengine-us 2.60.0 disallows, because the head receives no disability benefit. Its $6,400 is below the $6,924 policyengine-us 2.60.0 gives, which takes no utility-allowance shelter deduction; the frozen reference's $8,625.89 includes a $453.64 shelter deduction from engine defect r30_snap_heat_and_eat_sua and is excluded from scoring.", + "reason": "meta.json 2026-10-23 recheck (2.60.0: $6,924; $8,625.89 kept but excluded), reference_exclusions.json and snap_utility_allowance_type.py; prior_corrections.json. (audit: settlement (claude-opus-5-5): adjudication.json leaves the disability reading open. In 2.60.0, variables/gov/usda/is_usda_disabled.py with parameters/gov/usda/disabled_programs.yaml and snap_excess_medical_expense_deduction.py disallow the deduction. status.json has scored=false. Checked: 2.60.0's snap_excess_medical_expense_deduction.py counts medical costs only for is_usda_elderly or is_usda_disabled members; is_usda_disabled.py reads only the benefits in parameters/gov/usda/disabled_programs.yaml (receives_ssi, ssi, social_security_disability, three veteran flags); meets_ssi_disability_criteria feeds no SNAP variable, and SSI is $0 under either reading (status.json note), so on 2.60.0 neither reading of 'is disabled' gives this 46-year-old head the deduction. The Sol auditor's 'under its default disability reading' wording implies a reading under which 2.60.0 allows it; none exists. Model figures match prompt.md; $6,924 / 12 = $577 and the $691 net come from prior_corrections.json's revisions[17] recheck.)" + }, + { + "case_id": "us__scenario_100__snap", + "field": "annotation", + "model": "gpt-6-astra", + "old": "which leaves net income of $237.09, so it gave the full $785 for 12 months instead of $713.90 for Jan–Sep and $733.60 for Oct–Dec.", + "new": "which leaves net income of $691 on policyengine-us 2.60.0, so it gave the full $785 for 12 months instead of $577/month.", + "reason": "meta.json 2026-10-23 recheck (2.60.0: $6,924) and c_snap_hold_fy2026 (revisions[0]); prior_corrections.json." + }, + { + "case_id": "us__scenario_100__snap", + "field": "annotation", + "model": "gpt-6-luna", + "old": "It applied a single $710.92 monthly benefit to all 12 months, missing the increase to $802.60 for Oct–Dec 2026, which raises those three months to $733.60. Its derivation also assumed no shelter costs and no TANF income, rather than the $453.64 utility-allowance shelter deduction offset by TANF cash income.", + "new": "It applied a single $710.92 monthly benefit to all 12 months; holding one schedule all year matches the release's SNAP convention (c_snap_hold_fy2026), and the frozen reference's $733.60 for Oct–Dec 2026 uses the engine's projected FY2027 $802.60 allotment. Its derivation assumed no TANF income. Assuming no shelter costs matches policyengine-us 2.60.0, which with TANF counted gives $577/month; the frozen reference's $453.64 utility-allowance shelter deduction comes from engine defect r30_snap_heat_and_eat_sua.", + "reason": "c_snap_hold_fy2026 (meta.json revisions[0]), snap_utility_allowance_type.py in 2.60.0 and meta.json 2026-10-23 recheck ($6,924); prior_corrections.json fixed both claims." + }, + { + "case_id": "us__scenario_100__snap", + "field": "annotation", + "model": "gpt-6-sol", + "old": "but gave no $453.64 excess shelter deduction from the utility allowance, so its net income was far above $237.09 and the benefit fell to $618/month. It also did not apply the higher allotment for Oct–Dec.", + "new": "and gave no utility-allowance shelter deduction, as policyengine-us 2.60.0 does; the frozen reference's $453.64 excess shelter deduction comes from engine defect r30_snap_heat_and_eat_sua. Its benefit of $618/month is above the $577/month policyengine-us 2.60.0 gives.", + "reason": "snap_utility_allowance_type.py in 2.60.0, meta.json 2026-10-23 recheck ($6,924) and c_snap_hold_fy2026 (revisions[0]); prior_corrections.json fixed both claims." + }, + { + "case_id": "us__scenario_100__snap", + "field": "annotation", + "model": "gpt-6.1-sol", + "old": "but explicitly applied no shelter deduction, missing the $453.64 excess shelter deduction from the utility allowance. It also took a medical deduction for a head who is not a SNAP disabled member, and it annualized at $785 × 12 instead of using $802.60 for Oct–Dec.", + "new": "and explicitly applied no shelter deduction, as policyengine-us 2.60.0 does; the frozen reference's $453.64 excess shelter deduction comes from engine defect r30_snap_heat_and_eat_sua. It took a medical deduction that policyengine-us 2.60.0 disallows, because the head receives no SSI or other disability benefit. Its $785 × 12 annualization matches the release's SNAP convention (c_snap_hold_fy2026).", + "reason": "snap_utility_allowance_type.py in 2.60.0 (meta.json 2026-10-23 recheck: $6,924) and c_snap_hold_fy2026 (revisions[0]); prior_corrections.json fixed both claims. (audit: settlement (claude-opus-5-5): adjudication.json leaves the disability reading open. In 2.60.0, variables/gov/usda/is_usda_disabled.py with parameters/gov/usda/disabled_programs.yaml grants SNAP disabled status only on benefit receipt, so snap_excess_medical_expense_deduction.py gives nothing here. Checked: 2.60.0's snap_excess_medical_expense_deduction.py counts medical costs only for is_usda_elderly or is_usda_disabled members; is_usda_disabled.py reads only the benefits in parameters/gov/usda/disabled_programs.yaml (receives_ssi, ssi, social_security_disability, three veteran flags); meets_ssi_disability_criteria feeds no SNAP variable, and SSI is $0 under either reading (status.json note), so on 2.60.0 neither reading of 'is disabled' gives this 46-year-old head the deduction. The Sol auditor's 'under its default disability reading' wording implies a reading under which 2.60.0 allows it; none exists. Model figures match prompt.md; $6,924 / 12 = $577 and the $691 net come from prior_corrections.json's revisions[17] recheck.)" + }, + { + "case_id": "us__scenario_100__snap", + "field": "annotation", + "model": "gpt-6.1-terra", + "old": "but left out the $453.64 excess shelter deduction from the utility allowance. That inflated net income above $237.09 and gave $7,764 instead of $8,625.89.", + "new": "and took no utility-allowance shelter deduction, as policyengine-us 2.60.0 does; the frozen reference's $453.64 excess shelter deduction comes from engine defect r30_snap_heat_and_eat_sua. Its $7,764 is above the $6,924 policyengine-us 2.60.0 gives.", + "reason": "snap_utility_allowance_type.py / heat_and_eat_requires_elderly_disabled.yaml in 2.60.0 and meta.json 2026-10-23 recheck ($6,924; $8,625.89 kept but excluded)." + }, + { + "case_id": "us__scenario_100__snap", + "field": "annotation", + "model": "grok-4.3", + "old": "The household qualifies with net income of $237.09 and receives $713.90–$733.60/month.", + "new": "The household qualifies, and policyengine-us 2.60.0 gives net income of $691 and $577/month.", + "reason": "meta.json 2026-10-23 recheck (2.60.0: $6,924) and c_snap_hold_fy2026 (revisions[0]); prior_corrections.json." + }, + { + "case_id": "us__scenario_100__snap", + "field": "annotation", + "model": "grok-4.5", + "old": "It left out the TANF cash income and the $453.64 shelter deduction from the utility allowance, which produced $56/month of net income instead of $237.09.", + "new": "It left out the TANF cash income, which produced $56/month of net income against $691 on policyengine-us 2.60.0. Taking no utility-allowance shelter deduction matches that engine; the frozen reference's $453.64 comes from engine defect r30_snap_heat_and_eat_sua.", + "reason": "snap_utility_allowance_type.py in 2.60.0 (meta.json 2026-10-23 recheck: $6,924); prior_corrections.json." + }, + { + "case_id": "us__scenario_100__snap", + "field": "annotation", + "model": "grok-4.6", + "old": "instead of $785 for Jan–Sep and $802.60 for Oct–Dec.", + "new": "instead of the FY2026 $785, which the release's SNAP convention (c_snap_hold_fy2026) holds for all 12 months.", + "reason": "c_snap_hold_fy2026 (meta.json revisions[0]); prior_corrections.json." + }, + { + "case_id": "us__scenario_100__snap", + "field": "annotation", + "model": "grok-4.7", + "old": "It omitted the TANF cash income and the $453.64/month shelter deduction from the utility allowance, and it used a flat $787 allotment ($9,444/year).", + "new": "It omitted the TANF cash income and used a flat $787 allotment ($9,444/year). Taking no utility-allowance shelter deduction matches policyengine-us 2.60.0; the frozen reference's $453.64 comes from engine defect r30_snap_heat_and_eat_sua.", + "reason": "snap_utility_allowance_type.py in 2.60.0 (meta.json 2026-10-23 recheck: $6,924); prior_corrections.json." + }, + { + "case_id": "us__scenario_100__snap", + "field": "annotation", + "model": "grok-build-0.1", + "old": "ignored the TANF income that produces the $71.10 contribution.", + "new": "ignored the TANF income that produces a $208 contribution on policyengine-us 2.60.0.", + "reason": "meta.json 2026-10-23 recheck (2.60.0: $6,924; $208 contribution per prior_corrections.json)." + }, + { + "case_id": "us__scenario_100__snap", + "field": "annotation", + "model": "inkling", + "old": "and it left out the ~$505/month TANF cash income and the $453.64 shelter deduction. The correct net income is $237.09, which gives $713.90/month rather than $774.", + "new": "and it left out the ~$505/month TANF cash income. On policyengine-us 2.60.0, which takes no utility-allowance shelter deduction, net income is $691, which gives $577/month. The frozen reference's $237.09 and $713.90 include a $453.64 shelter deduction from engine defect r30_snap_heat_and_eat_sua.", + "reason": "snap_utility_allowance_type.py in 2.60.0 and meta.json 2026-10-23 recheck ($6,924); prior_corrections.json." + }, + { + "case_id": "us__scenario_100__snap", + "field": "annotation", + "model": "kimi-k3", + "old": "so it gave the $785 maximum instead of subtracting the $71.10 contribution, and it missed the Oct–Dec allotment.", + "new": "so it gave the $785 maximum instead of subtracting the $208 contribution policyengine-us 2.60.0 computes.", + "reason": "meta.json 2026-10-23 recheck (2.60.0: $6,924) and c_snap_hold_fy2026 (revisions[0]), which holds $785 for Oct–Dec." + }, + { + "case_id": "us__scenario_100__snap", + "field": "annotation", + "model": "minimax-m3", + "old": "It also left out the TANF income and the $453.64 shelter deduction from the utility allowance.", + "new": "It also left out the TANF income. Taking no utility-allowance shelter deduction matches policyengine-us 2.60.0; the frozen reference's $453.64 comes from engine defect r30_snap_heat_and_eat_sua.", + "reason": "snap_utility_allowance_type.py in 2.60.0 (meta.json 2026-10-23 recheck: $6,924); prior_corrections.json." + }, + { + "case_id": "us__scenario_100__snap", + "field": "annotation", + "model": "muse-spark-1.3", + "old": "It multiplied a single $710.90 monthly benefit by 12, missing the increase to $802.60 for Oct–Dec 2026 ($733.60/month in those months). Its net income also came from wages and the standard deduction alone, without the TANF cash income or the $453.64 shelter deduction.", + "new": "It multiplied a single $710.90 monthly benefit by 12; holding one allotment all year matches the release's SNAP convention (c_snap_hold_fy2026), and the frozen reference's $733.60 for Oct–Dec 2026 uses the engine's projected FY2027 $802.60 allotment. Its net income came from wages less the standard and earned income deductions, without the TANF cash income. Taking no utility-allowance shelter deduction matches policyengine-us 2.60.0; the frozen reference's $453.64 comes from engine defect r30_snap_heat_and_eat_sua.", + "reason": "c_snap_hold_fy2026 (meta.json revisions[0]) and snap_utility_allowance_type.py in 2.60.0 (2026-10-23 recheck: $6,924); prompt.md shows the model applied the 20% earnings deduction too." + }, + { + "case_id": "us__scenario_100__snap", + "field": "annotation", + "model": "muse-wonder", + "old": "and it left out the ~$505/month TANF cash income and the $453.64 shelter deduction from the utility allowance. Its net income was $97 instead of $237.09, and it used $785 for all 12 months.", + "new": "and it left out the ~$505/month TANF cash income. Its net income was $97, against $691 on policyengine-us 2.60.0, which takes no utility-allowance shelter deduction; the frozen reference's $453.64 shelter deduction comes from engine defect r30_snap_heat_and_eat_sua. Its $785 for all 12 months matches the release's SNAP convention (c_snap_hold_fy2026).", + "reason": "snap_utility_allowance_type.py in 2.60.0 (meta.json 2026-10-23 recheck: $6,924) and c_snap_hold_fy2026 (revisions[0]); prior_corrections.json." + }, + { + "case_id": "us__scenario_100__snap", + "field": "annotation", + "model": "ox-alpha", + "old": "so it got net income of $3 instead of $237.09.", + "new": "so it got net income of $3, against $691 on policyengine-us 2.60.0.", + "reason": "meta.json 2026-10-23 recheck (2.60.0: $6,924; $691 net per prior_corrections.json)." + }, + { + "case_id": "us__scenario_100__snap", + "field": "annotation", + "model": "qwen-3.7-max", + "old": "The correct benefit is $785 − $71.10 for Jan–Sep and $802.60 − $69.00 for Oct–Dec.", + "new": "On policyengine-us 2.60.0 the benefit is $785 − $208 = $577 for every month.", + "reason": "meta.json 2026-10-23 recheck (2.60.0: $6,924) and c_snap_hold_fy2026 (revisions[0]); prior_corrections.json." + }, + { + "case_id": "us__scenario_100__snap", + "field": "annotation", + "model": "qwen3.8-max", + "old": "so the household gets $713.90–$733.60/month.", + "new": "so the household gets $577/month on policyengine-us 2.60.0.", + "reason": "meta.json 2026-10-23 recheck (2.60.0: $6,924) and c_snap_hold_fy2026 (revisions[0]); prior_corrections.json fixed this claim." + }, + { + "case_id": "us__scenario_100__snap", + "field": "case_annotation", + "old": "Most models left out TANF income and the shelter deduction but added a medical deduction, which pushed them toward the maximum allotment. Others included TANF but missed the shelter deduction, or zeroed out the benefit without a valid reason.", + "new": "Most models left out TANF income and added a medical deduction, which pushed them toward the maximum allotment. Others included TANF and took no shelter deduction, as policyengine-us 2.60.0 does, or zeroed out the benefit without a valid reason.", + "reason": "snap_utility_allowance_type.py in 2.60.0 (meta.json 2026-10-23 recheck: $6,924); prior_corrections.json fixed this claim." + }, + { + "case_id": "us__scenario_100__tanf", + "field": "annotation", + "model": "claude-opus-4.7", + "old": "work rules are not an eligibility screen here", + "new": "the disabled head is exempt from the work requirement", + "reason": "PolicyEngine-us 2.60.0 variables/gov/states/mt/dhs/tanf/eligibility/mt_tanf_eligible.py requires mt_tanf_meets_work_requirements, and variables/gov/states/mt/dhs/tanf/work_requirement/mt_tanf_meets_work_requirements.py exempts disabled people." + }, + { + "case_id": "us__scenario_100__tanf", + "field": "annotation", + "model": "gemini-3.6-flash", + "old": "$588 − (0.5 × $292.92) × 12", + "new": "($588 − (0.5 × $292.92)) × 12", + "reason": "prompt.md records the model's $5,298.48 annual answer, which follows from the corrected parenthesized expression; the current expression evaluates to −$1,169.52." + }, + { + "case_id": "us__scenario_102__head_medicare_eligible", + "field": "annotation", + "model": "deepseek-v4.1-flash", + "old": "In fact, eligibility requires age 65+, or for younger people, 24 months of SSDI receipt or ESRD/ALS.", + "new": "PolicyEngine eligibility requires age 65 or older, or positive SSDI income and at least 24 months of SSDI receipt.", + "reason": "PolicyEngine's variables/gov/hhs/medicare/eligibility/is_medicare_eligible.py models only age and SSDI pathways, using parameters/gov/hhs/medicare/eligibility/min_age.yaml (65) and min_months_receiving_social_security_disability.yaml (24), and explicitly documents ESRD and ALS routes as unmodeled." + }, + { + "case_id": "us__scenario_102__spouse_medicare_eligible", + "field": "case_annotation", + "old": "PolicyEngine follows this rule by testing age 65+ or a count of months receiving SSDI.", + "new": "PolicyEngine models two of these routes: age 65 or older, or positive SSDI with at least 24 months of SSDI receipt. It does not model the ESRD or ALS pathways.", + "reason": "In variables/gov/hhs/medicare/eligibility/is_medicare_eligible.py the formula returns age >= gov.hhs.medicare.eligibility.min_age (65) or (social_security_disability > 0 and months_receiving_social_security_disability >= min_months_receiving_social_security_disability (24)), and its documentation says only the age-65 and 24-month SSDI routes are modeled, so ALS and ESRD are left out." + }, + { + "case_id": "us__scenario_102__spouse_medicare_eligible", + "field": "annotation", + "model": "gpt-5.5", + "old": "The actual pathway requires at least 24 months of SSDI receipt (or ESRD/ALS), which the spouse does not have.", + "new": "PolicyEngine's disability pathway requires positive SSDI and at least 24 months of SSDI receipt, which the spouse does not have.", + "reason": "variables/gov/hhs/medicare/eligibility/is_medicare_eligible.py tests only age >= min_age or SSDI > 0 with at least min_months_receiving_social_security_disability (24) months, and its documentation says the ESRD and ALS routes are not modeled, so PolicyEngine's pathway has no ESRD/ALS branch." + }, + { + "case_id": "us__scenario_108__snap", + "field": "case_annotation", + "old": "(8% of $298, rounded up)", + "new": "(8% of $298, rounded to the nearest dollar)", + "reason": "variables/gov/usda/snap/snap_min_allotment.py applies np.round to min_allotment.rate times the one-person maximum, and the r28_snap_min_allotment_rounding rule in reference_outputs.csv.meta.json gives the minimum as 8% rounded to the nearest whole dollar." + }, + { + "case_id": "us__scenario_108__snap", + "field": "annotation", + "model": "claude-opus-4.7", + "old": "(8% of $298, rounded up)", + "new": "(8% of $298, rounded to the nearest dollar)", + "reason": "variables/gov/usda/snap/snap_min_allotment.py applies np.round to gov.usda.snap.min_allotment.rate times the one-person maximum, which rounds to the nearest dollar (r28_snap_min_allotment_rounding in reference_outputs.csv.meta.json)." + }, + { + "case_id": "us__scenario_108__snap", + "field": "annotation", + "model": "claude-opus-5", + "old": "rounded up to $24", + "new": "rounded to the nearest dollar ($24)", + "reason": "variables/gov/usda/snap/snap_min_allotment.py applies np.round to gov.usda.snap.min_allotment.rate times the one-person maximum, which rounds to the nearest dollar (r28_snap_min_allotment_rounding in reference_outputs.csv.meta.json)." + }, + { + "case_id": "us__scenario_108__snap", + "field": "annotation", + "model": "gemini-3.5-flash", + "old": "rounded up to $24", + "new": "rounded to the nearest dollar ($24)", + "reason": "variables/gov/usda/snap/snap_min_allotment.py applies np.round to gov.usda.snap.min_allotment.rate times the one-person maximum, which rounds to the nearest dollar (r28_snap_min_allotment_rounding in reference_outputs.csv.meta.json)." + }, + { + "case_id": "us__scenario_108__snap", + "field": "annotation", + "model": "glm-5.2", + "old": "(8% of $298, rounded up)", + "new": "(8% of $298, rounded to the nearest dollar)", + "reason": "variables/gov/usda/snap/snap_min_allotment.py applies np.round to gov.usda.snap.min_allotment.rate times the one-person maximum, which rounds to the nearest dollar (r28_snap_min_allotment_rounding in reference_outputs.csv.meta.json)." + }, + { + "case_id": "us__scenario_108__snap", + "field": "annotation", + "model": "claude-opus-5", + "old": "The model correctly reached the minimum-benefit outcome but used the $23/month minimum from the prior fiscal year.", + "new": "The model incorrectly attributed its $23/month estimate to a small net income after deductions.", + "reason": "The model’s reasoning in prompt.md attributes $23/month to deductions leaving small net income and never invokes a minimum allotment, so the annotation incorrectly credits that mechanism." + }, + { + "case_id": "us__scenario_108__state_income_tax_before_refundable_credits", + "field": "case_annotation", + "old": "The engine's income base is $20,590, which is wages plus Social Security survivor benefits.", + "new": "The $20,590 of annual income in the engine's derivation is wages plus Social Security survivor benefits. The engine treats the $10,392 survivor benefits as nontaxable, so they enter neither federal nor Wisconsin AGI.", + "reason": "The engine's gov.irs.gross_income.sources (parameters/gov/irs/gross_income/sources.yaml) does not list survivor_benefits, wi_agi is adjusted_gross_income plus wi_additions minus wi_income_subtractions, and reference_exclusions.json (scenario_108 state_refundable_credits) records that the reference treats survivor_benefits as nontaxable, so Wisconsin AGI is $7,656." + }, + { + "case_id": "us__scenario_108__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "kimi-k2.6", + "old": "since Social Security is exempt,", + "new": "since the engine treats the $10,392 survivor benefits as nontaxable and Social Security is exempt,", + "reason": "survivor_benefits is not in gov.irs.gross_income.sources (parameters/gov/irs/gross_income/sources.yaml), and reference_exclusions.json (scenario_108) records that the reference treats survivor_benefits as nontaxable; the Social Security exemption alone does not remove the $10,392." + }, + { + "case_id": "us__scenario_108__state_refundable_credits", + "field": "annotation", + "model": "claude-fable-5", + "old": "The correct steps are", + "new": "PolicyEngine's steps are", + "reason": "The output is excluded from scoring because the reference depends on an unlisted input, with an alternative value of 0.00 (status.json and reference_exclusions.json, scenario_108 state_refundable_credits; adjudication.json reference_verdict \"unlisted_input\"), so the frozen $271.39 derivation is not the correct one." + }, + { + "case_id": "us__scenario_108__state_refundable_credits", + "field": "annotation", + "model": "claude-haiku-4.5", + "old": "It got the correct $20,590 homestead income", + "new": "It got PolicyEngine's $20,590 homestead income", + "reason": "reference_exclusions.json and adjudication.json treat counting the $10,392 survivor benefits ($30,982, credit 0.00) as an equally open reading of an unlisted input, so $20,590 is the engine's figure and not the correct one." + }, + { + "case_id": "us__scenario_108__state_refundable_credits", + "field": "annotation", + "model": "claude-opus-5", + "old": "The correct income is $20,590", + "new": "PolicyEngine's homestead income is $20,590", + "reason": "reference_exclusions.json and adjudication.json (reference_verdict \"unlisted_input\") leave homestead income open between $20,590 and $30,982, and status.json marks the output unscored." + }, + { + "case_id": "us__scenario_108__state_refundable_credits", + "field": "annotation", + "model": "claude-sonnet-5.5", + "old": "It used the correct $20,590 income but the wrong parameters: 25% of rent capped at $1,460 instead of 20% of rent ($1,440), plus an 8.65% phase-out rate and an $8,000 threshold instead of 8.785% and $8,060. The correct result is 0.8 × (1,440 − 0.08785 × 12,530) = $271.39, not $297.", + "new": "It used PolicyEngine's $20,590 income but the wrong parameters: 25% of rent instead of 20% of rent ($1,440, below the $1,460 cap), plus an 8.65% phase-out rate and an $8,000 threshold instead of 8.785% and $8,060. PolicyEngine's result is 0.8 × (1,440 − 0.08785 × 12,530) = $271.39, and the model gave $297.", + "reason": "The engine applies the same $1,460 cap (parameters gov.states.wi.tax.income.credits.homestead.property_tax.max, read in wi_homestead_credit), so the cap was not a wrong parameter; and the output is excluded from scoring (status.json, reference_exclusions.json), so $271.39 is the frozen value and not the correct result." + }, + { + "case_id": "us__scenario_108__state_refundable_credits", + "field": "annotation", + "model": "deepseek-v4.1-flash", + "old": "The household qualifies for that refundable credit, which comes to", + "new": "Under PolicyEngine's reading the household qualifies for that refundable credit, which comes to", + "reason": "reference_exclusions.json records an alternative value of 0.00 under which household income ($30,982) exceeds the $24,680 limit, so eligibility depends on an unlisted input and the output is unscored (status.json)." + }, + { + "case_id": "us__scenario_108__state_refundable_credits", + "field": "annotation", + "model": "grok-4.3", + "old": "The household qualifies, and the credit is", + "new": "Under PolicyEngine's reading the household qualifies, and the credit is", + "reason": "reference_exclusions.json records an alternative value of 0.00 for this excluded output, so stating outright that the household qualifies grades the frozen value as right." + }, + { + "case_id": "us__scenario_108__state_refundable_credits", + "field": "annotation", + "model": "inkling", + "old": "The 85-year-old disabled renter qualifies, and the credit is", + "new": "Under PolicyEngine's reading the 85-year-old disabled renter qualifies, and the credit is", + "reason": "reference_exclusions.json records an alternative value of 0.00 for this excluded output, so stating outright that the renter qualifies grades the frozen value as right." + }, + { + "case_id": "us__scenario_108__state_refundable_credits", + "field": "annotation", + "model": "minimax-m3", + "old": "The homestead credit here is $271.39.", + "new": "PolicyEngine's homestead credit here is $271.39.", + "reason": "status.json and reference_exclusions.json mark this output unscored, with an alternative value of 0.00, so $271.39 is the engine's frozen value and not the established credit." + }, + { + "case_id": "us__scenario_108__state_refundable_credits", + "field": "annotation", + "model": "claude-haiku-5.5", + "old": "and here it equals $271.39", + "new": "and under PolicyEngine's reading it equals $271.39", + "reason": "The unconditional amount conflicts with the unresolved entitlement recorded in adjudication.json and the exclusion in status.json." + }, + { + "case_id": "us__scenario_108__state_refundable_credits", + "field": "annotation", + "model": "gpt-5.4-mini", + "old": "The head qualifies as an 85-year-old disabled renter, and the credit is", + "new": "Under PolicyEngine's reading the head qualifies as an 85-year-old disabled renter, and the credit is", + "reason": "The unconditional eligibility statement overlooks the adjudicated alternative under which income exceeds the homestead limit and the credit is zero." + }, + { + "case_id": "us__scenario_110__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-opus-5", + "old": "That gave $30,150.", + "new": "It submitted $30,150, which does not follow from those figures.", + "reason": "prompt.md records approximately $26,150 plus $6,133 and a separate $30,150 submission; the stated amounts sum to $32,283." + }, + { + "case_id": "us__scenario_110__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.1-pro-preview", + "old": "personal exemptions and itemized deductions, which do not apply in 2026.", + "new": "personal exemptions and itemized deductions. Personal exemptions are suspended in 2026, and this household uses the standard deduction plus the non-itemizer charitable deduction.", + "reason": "The engine's variables/gov/irs/income/taxable_income/deductions/tax_unit_itemizes.py retains the itemization comparison, parameters/gov/irs/income/exemption/suspended.yaml suspends personal exemptions, and reference_explanation.csv records this household's standard and charitable deductions." + }, + { + "case_id": "us__scenario_110__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-6-astra", + "old": "The $387 charitable deduction was the only adjustment it got right.", + "new": "It correctly applied the traditional 401(k) exclusion, the standard deduction and the $387 charitable deduction.", + "reason": "prompt.md also records the correct $4,245 traditional 401(k) exclusion and $16,100 standard deduction, supported by variables/gov/irs/income/taxable_income/adjusted_gross_income/irs_gross_income/irs_employment_income.py, parameters/gov/irs/gross_income/pre_tax_contributions.yaml and parameters/gov/irs/deductions/standard/amount.yaml." + }, + { + "case_id": "us__scenario_110__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-6-sol", + "old": ", which dropped taxable income to $145,443 instead of $153,455.", + "new": ". Together, these errors produced taxable income of $145,443; the correct base is $153,455.", + "reason": "prompt.md derives $145,443 using the claimed $8,400 overtime deduction, while variables/gov/irs/income/taxable_income/taxable_income.py subtracts deductions from AGI, so omitting the charitable deduction raises taxable income." + }, + { + "case_id": "us__scenario_110__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-fable-5.1", + "old": "exactly $332 short", + "new": "$331.81 short", + "reason": "prompt.md records a $3,905 submission and status.json records a 4236.8076171875 reference, giving a $331.81 difference at published precision." + }, + { + "case_id": "us__scenario_110__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-5.5", + "old": "exactly $332 short", + "new": "$331.81 short", + "reason": "prompt.md records a $3,905 submission and status.json records a 4236.8076171875 reference, giving a $331.81 difference at published precision." + }, + { + "case_id": "us__scenario_110__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-5.6-sol", + "old": "exactly $332 short", + "new": "$331.81 short", + "reason": "prompt.md records a $3,905 submission and status.json records a 4236.8076171875 reference, giving a $331.81 difference at published precision." + }, + { + "case_id": "us__scenario_110__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "grok-4.6", + "old": "exactly $332 short", + "new": "$331.81 short", + "reason": "prompt.md records a $3,905 submission and status.json records a 4236.8076171875 reference, giving a $331.81 difference at published precision." + }, + { + "case_id": "us__scenario_110__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "kimi-k3", + "old": "which is only available below $30,000 of income", + "new": "which applies through $30,000 of Ohio modified AGI less personal exemptions", + "reason": "The engine's variables/gov/states/oh/tax/income/credits/oh_exemption_credit_potential.py subtracts personal exemptions from modified AGI and applies parameters/gov/states/oh/tax/income/credits/exemption/amount.yaml with right=True, including the $30,000 boundary." + }, + { + "case_id": "us__scenario_112__snap", + "field": "case_annotation", + "old": "PolicyEngine's SNAP gross income counts only wages ($493.58/mo) plus financial assistance ($1,083.33/mo), totaling $1,576.90, and leaves out the $160/mo farm rent. After the 20% earned-income deduction and the $209 standard deduction, net income is $1,269.19, which is 97% of FPL and passes the net test. Gross income passes under Texas broad-based categorical eligibility, and because 30% of net income ($380.76) exceeds the $298 maximum, the household gets the one-person minimum allotment ($23.84/mo, then $24.37) for $287.68 a year.", + "new": "The $287.68 annual reference is frozen and excluded from scoring because weekly work hours were unlisted. The 2.60.0 recheck returns $0 under its default reading, which does not settle the ambiguity. The current engine counts farm rent as SNAP unearned income, and Texas BBCE does not apply the net income test to this household. For an eligible one-person household, the held FY2026 schedule gives a rounded $24 monthly minimum allotment.", + "reason": "record/reference_outputs.csv.meta.json's 2026-10-23 recheck preserves the excluded frozen value, while engine parameters/gov/usda/snap/income/sources/unearned.yaml, parameters/gov/hhs/tanf/non_cash/income_limit/net_applies/non_hheod.yaml, and variables/gov/usda/snap/snap_min_allotment.py with record/fixes/latest_c_snap_hold_fy2026.py establish the corrected mechanisms." + }, + { + "case_id": "us__scenario_112__snap", + "field": "annotation", + "model": "claude-fable-5", + "old": "PolicyEngine's SNAP gross income leaves farm rent out, so gross is $1,576.90 and net is $1,269.19 (97% FPL). The household is therefore eligible for the $23.84/month minimum allotment.", + "new": "PolicyEngine 2.60.0 counts farm rent as SNAP unearned income. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted.", + "reason": "Engine parameters/gov/usda/snap/income/sources/unearned.yaml includes farm rent and financial assistance, while adjudication.json and status.json preserve the reference as excluded for unlisted weekly work hours." + }, + { + "case_id": "us__scenario_112__snap", + "field": "annotation", + "model": "claude-fable-5.1", + "old": "PolicyEngine's SNAP gross income has no farm rent, giving net income of $1,269.19, which passes. Because 30% of net exceeds the $298 maximum, the household gets the $23.84/month minimum allotment rather than $0.", + "new": "PolicyEngine 2.60.0 counts farm rent as SNAP unearned income. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted.", + "reason": "Engine parameters/gov/usda/snap/income/sources/unearned.yaml includes farm rent and financial assistance, while adjudication.json and status.json preserve the reference as excluded for unlisted weekly work hours." + }, + { + "case_id": "us__scenario_112__snap", + "field": "annotation", + "model": "claude-haiku-4.5", + "old": "PolicyEngine's SNAP gross income is wages plus financial assistance only, $1,576.90 (121% FPL), which passes both the 130% test and Texas's 165% BBCE limit. The household then gets the $23.84/month minimum allotment.", + "new": "PolicyEngine 2.60.0 counts farm rent as SNAP unearned income. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted.", + "reason": "Engine parameters/gov/usda/snap/income/sources/unearned.yaml includes farm rent and financial assistance, while adjudication.json and status.json preserve the reference as excluded for unlisted weekly work hours." + }, + { + "case_id": "us__scenario_112__snap", + "field": "annotation", + "model": "claude-haiku-5.5", + "old": "Gross income of $1,576.90 (wages plus financial assistance) less the 20% earned-income deduction and the $209 standard deduction gives net income of $1,269.19, under 100% FPL. That entitles the household to the one-person minimum allotment of $23.84/month, $287.68 a year.", + "new": "PolicyEngine 2.60.0 counts farm rent as SNAP unearned income. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted.", + "reason": "Engine parameters/gov/usda/snap/income/sources/unearned.yaml includes farm rent and financial assistance, while adjudication.json and status.json preserve the reference as excluded for unlisted weekly work hours." + }, + { + "case_id": "us__scenario_112__snap", + "field": "annotation", + "model": "claude-opus-4.7", + "old": "PolicyEngine's SNAP gross income has no farm rent, so gross is $1,576.90, which passes. Net income of $1,269.19 is under 100% FPL, which yields the $23.84/month minimum allotment.", + "new": "PolicyEngine 2.60.0 counts farm rent as SNAP unearned income. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted.", + "reason": "Engine parameters/gov/usda/snap/income/sources/unearned.yaml includes farm rent and financial assistance, while adjudication.json and status.json preserve the reference as excluded for unlisted weekly work hours." + }, + { + "case_id": "us__scenario_112__snap", + "field": "annotation", + "model": "claude-opus-4.8", + "old": "With it, net income is $1,269.19, and 30% of that ($380.76) exceeds the $298 maximum, so the benefit is only the $23.84/month minimum allotment, not about $192/month.", + "new": "PolicyEngine 2.60.0 counts farm rent as SNAP unearned income. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted.", + "reason": "Engine parameters/gov/usda/snap/income/sources/unearned.yaml includes farm rent and financial assistance, while adjudication.json and status.json preserve the reference as excluded for unlisted weekly work hours." + }, + { + "case_id": "us__scenario_112__snap", + "field": "annotation", + "model": "claude-opus-5", + "old": "PolicyEngine counts the assistance ($1,083.33/month), so net income is $1,269.19, the 30% contribution exceeds the $298 maximum, and only the $23.84/month minimum allotment remains.", + "new": "PolicyEngine counts both the financial assistance and farm rent as unearned income. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted.", + "reason": "Engine parameters/gov/usda/snap/income/sources/unearned.yaml includes farm rent and financial assistance, while adjudication.json and status.json preserve the reference as excluded for unlisted weekly work hours." + }, + { + "case_id": "us__scenario_112__snap", + "field": "annotation", + "model": "claude-opus-5.5", + "old": "PolicyEngine counts the assistance as unearned income, so net income is $1,269.19 and 30% of it exceeds the $298 maximum. That leaves only the $23.84/month minimum allotment.", + "new": "PolicyEngine counts both the financial assistance and farm rent as unearned income. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted.", + "reason": "Engine parameters/gov/usda/snap/income/sources/unearned.yaml includes farm rent and financial assistance, while adjudication.json and status.json preserve the reference as excluded for unlisted weekly work hours." + }, + { + "case_id": "us__scenario_112__snap", + "field": "annotation", + "model": "claude-sonnet-4.6", + "old": "PolicyEngine's SNAP gross income leaves farm rent out, so gross is $18,923 a year ($1,576.90/month), which passes. Net income of $1,269.19 is under 100% FPL, which produces the $23.84/month minimum allotment.", + "new": "PolicyEngine 2.60.0 counts farm rent as SNAP unearned income. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted.", + "reason": "Engine parameters/gov/usda/snap/income/sources/unearned.yaml includes farm rent and financial assistance, while adjudication.json and status.json preserve the reference as excluded for unlisted weekly work hours." + }, + { + "case_id": "us__scenario_112__snap", + "field": "annotation", + "model": "claude-sonnet-5", + "old": "PolicyEngine's SNAP gross income has no farm rent, so gross is $1,576.90/month, under the limit. Net income of $1,269.19 is under 100% FPL, so the household receives the $23.84/month minimum allotment.", + "new": "PolicyEngine 2.60.0 counts farm rent as SNAP unearned income. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted.", + "reason": "Engine parameters/gov/usda/snap/income/sources/unearned.yaml includes farm rent and financial assistance, while adjudication.json and status.json preserve the reference as excluded for unlisted weekly work hours." + }, + { + "case_id": "us__scenario_112__snap", + "field": "annotation", + "model": "claude-sonnet-5.5", + "old": "PolicyEngine counts it ($1,083.33/month), so net income is $1,269.19, and the 30% contribution of $380.76 exceeds the $298 maximum. Only the $23.84/month minimum allotment is paid.", + "new": "PolicyEngine counts both the financial assistance and farm rent as unearned income. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted.", + "reason": "Engine parameters/gov/usda/snap/income/sources/unearned.yaml includes farm rent and financial assistance, while adjudication.json and status.json preserve the reference as excluded for unlisted weekly work hours." + }, + { + "case_id": "us__scenario_112__snap", + "field": "annotation", + "model": "deepseek-v4-flash-0731", + "old": "PolicyEngine's SNAP gross income has no farm rent, so gross is $18,923 a year, which passes. The resulting net income of $1,269.19/month qualifies for the $23.84/month minimum allotment.", + "new": "PolicyEngine 2.60.0 counts farm rent as SNAP unearned income. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted.", + "reason": "Engine parameters/gov/usda/snap/income/sources/unearned.yaml includes farm rent and financial assistance, while adjudication.json and status.json preserve the reference as excluded for unlisted weekly work hours." + }, + { + "case_id": "us__scenario_112__snap", + "field": "annotation", + "model": "deepseek-v4-pro", + "old": "PolicyEngine's SNAP gross income has no farm rent, so gross is $1,576.90, which passes. Net income of $1,269.19 is under 100% FPL, which gives the $23.84/month minimum allotment.", + "new": "PolicyEngine 2.60.0 counts farm rent as SNAP unearned income. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted.", + "reason": "Engine parameters/gov/usda/snap/income/sources/unearned.yaml includes farm rent and financial assistance, while adjudication.json and status.json preserve the reference as excluded for unlisted weekly work hours." + }, + { + "case_id": "us__scenario_112__snap", + "field": "annotation", + "model": "deepseek-v4-pro-0813", + "old": "This skips the SNAP minimum allotment (8% of the maximum, $23.84/month), which every eligible one- or two-person household receives. The model also counted farm rent, which PolicyEngine's SNAP gross income excludes.", + "new": "The current engine counts farm rent and rounds the held FY2026 minimum allotment to $24 per month for an eligible one-person household. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted.", + "reason": "Engine parameters/gov/usda/snap/income/sources/unearned.yaml counts farm rent and variables/gov/usda/snap/snap_min_allotment.py with record/fixes/latest_c_snap_hold_fy2026.py gives the rounded $24 minimum, while status.json excludes the frozen reference." + }, + { + "case_id": "us__scenario_112__snap", + "field": "annotation", + "model": "deepseek-v4.1-flash", + "old": "The correct monthly net income is $1,269.19, and 30% of it ($380.76) exceeds the $298 maximum. That triggers the $23.84/month minimum allotment, not $0.", + "new": "For an eligible one-person household, the held FY2026 minimum allotment is $24 per month after rounding. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted.", + "reason": "Engine variables/gov/usda/snap/snap_min_allotment.py and record/fixes/latest_c_snap_hold_fy2026.py give the rounded $24 minimum, while status.json excludes this frozen reference for unlisted weekly work hours." + }, + { + "case_id": "us__scenario_112__snap", + "field": "annotation", + "model": "gemini-3-flash-preview", + "old": "PolicyEngine's SNAP gross income has no farm rent, so net income is $1,269.19, under the $1,304.17 limit. That makes the BBCE household eligible for the $23.84/month minimum allotment.", + "new": "PolicyEngine 2.60.0 counts farm rent as SNAP unearned income. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted.", + "reason": "Engine parameters/gov/usda/snap/income/sources/unearned.yaml includes farm rent and financial assistance, while adjudication.json and status.json preserve the reference as excluded for unlisted weekly work hours." + }, + { + "case_id": "us__scenario_112__snap", + "field": "annotation", + "model": "gemini-3.1-flash-lite-preview", + "old": "A $0 answer matches counting the $160/month farm rent, which pushes net income above 100% FPL. PolicyEngine's SNAP gross income leaves farm rent out, so net income is $1,269.19 and the household receives the $23.84/month minimum allotment.", + "new": "PolicyEngine 2.60.0 counts farm rent, and Texas BBCE does not apply the net income test to this household. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted.", + "reason": "Engine parameters/gov/usda/snap/income/sources/unearned.yaml counts farm rent and parameters/gov/hhs/tanf/non_cash/income_limit/net_applies/non_hheod.yaml disables this Texas BBCE net test, while status.json excludes the frozen reference." + }, + { + "case_id": "us__scenario_112__snap", + "field": "annotation", + "model": "gemini-3.1-pro-preview", + "old": "This misses the SNAP minimum allotment: an eligible one-person household whose net income ($1,269.19) passes the 100% FPL test receives 8% of the maximum, $23.84/month.", + "new": "For an eligible one-person household, the held FY2026 minimum allotment is $24 per month after rounding. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted.", + "reason": "Engine variables/gov/usda/snap/snap_min_allotment.py and record/fixes/latest_c_snap_hold_fy2026.py give the rounded $24 minimum, while status.json excludes this frozen reference for unlisted weekly work hours." + }, + { + "case_id": "us__scenario_112__snap", + "field": "annotation", + "model": "gemini-3.5-flash", + "old": "Included farm rent to reach net income of $1,440, then set the benefit to $0 because 30% of net exceeds the maximum, which skips the minimum allotment rule. Under PolicyEngine's SNAP income, which excludes farm rent, net income is $1,269.19 and passes the net test. The household therefore gets the $23.84/month minimum allotment.", + "new": "Included farm rent to reach net income of $1,440, then set the benefit to $0 because 30% of net exceeds the maximum. The current engine counts farm rent and rounds the held FY2026 minimum allotment to $24 per month for an eligible one-person household. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted.", + "reason": "Engine parameters/gov/usda/snap/income/sources/unearned.yaml counts farm rent and variables/gov/usda/snap/snap_min_allotment.py with record/fixes/latest_c_snap_hold_fy2026.py gives the rounded $24 minimum, while status.json excludes the frozen reference." + }, + { + "case_id": "us__scenario_112__snap", + "field": "annotation", + "model": "gemini-3.5-flash-lite", + "old": "A $0 answer matches counting the $160/month farm rent, which puts net income above 100% FPL. PolicyEngine leaves farm rent out of SNAP gross income, so net income is $1,269.19, which qualifies for the $23.84/month minimum allotment.", + "new": "PolicyEngine 2.60.0 counts farm rent, and Texas BBCE does not apply the net income test to this household. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted.", + "reason": "Engine parameters/gov/usda/snap/income/sources/unearned.yaml counts farm rent and parameters/gov/hhs/tanf/non_cash/income_limit/net_applies/non_hheod.yaml disables this Texas BBCE net test, while status.json excludes the frozen reference." + }, + { + "case_id": "us__scenario_112__snap", + "field": "annotation", + "model": "gemini-3.6-flash", + "old": "An eligible one-person household (net income $1,269.19, under 100% FPL) instead receives the minimum allotment of 8% of the maximum, $23.84/month.", + "new": "For an eligible one-person household, the held FY2026 minimum allotment is $24 per month after rounding. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted.", + "reason": "Engine variables/gov/usda/snap/snap_min_allotment.py and record/fixes/latest_c_snap_hold_fy2026.py give the rounded $24 minimum, while status.json excludes this frozen reference for unlisted weekly work hours." + }, + { + "case_id": "us__scenario_112__snap", + "field": "annotation", + "model": "gemini-3.7-flash", + "old": "PolicyEngine's SNAP gross income has no farm rent, so net income is $1,269.19, under the $1,304.17 limit. The household then receives the $23.84/month minimum allotment.", + "new": "PolicyEngine 2.60.0 counts farm rent as SNAP unearned income. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted.", + "reason": "Engine parameters/gov/usda/snap/income/sources/unearned.yaml includes farm rent and financial assistance, while adjudication.json and status.json preserve the reference as excluded for unlisted weekly work hours." + }, + { + "case_id": "us__scenario_112__snap", + "field": "annotation", + "model": "gemini-3.8-flash", + "old": "Mixed vehicle and asset resources into the net income calculation, although Texas BBCE waives the asset test. It also treated 30% of net income exceeding the maximum as $0, missing the minimum allotment of $23.84/month that an eligible one-person household with $1,269.19 net income receives.", + "new": "Mixed vehicle and asset resources into the net income calculation. Texas BBCE applies a $5,000 asset limit and excludes this vehicle, so the household's $10 bank balance passes the asset test. It also treated 30% of net income exceeding the maximum as $0, skipping the minimum allotment that an eligible one-person household receives. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted.", + "reason": "Engine variables/gov/hhs/tanf/non_cash/meets_tanf_non_cash_asset_test.py and parameters/gov/hhs/tanf/non_cash/asset_limit.yaml apply Texas's $5,000 limit after vehicle exclusions, while status.json excludes the frozen reference. (audit: settlement (claude-opus-5-5): prompt.md: gemini-3.8-flash set the benefit to 0 because 30% of net income exceeded the maximum allotment; variables/gov/usda/snap/snap_min_allotment.py gives an eligible household no larger than min_allotment.maximum_household_size the minimum allotment, so the published statement that it skipped the minimum is correct and the replacement dropped it. The monthly figure is left out because the frozen $287.68 is excluded and the held schedule's amount differs from the published $23.84. Checked: settled by the main session itself from the case files, prompt.md and the engine source named in the evidence (the lane settlement was cancelled while every lane was closed); a GPT-6.1 Sol check follows)" + }, + { + "case_id": "us__scenario_112__snap", + "field": "annotation", + "model": "gemini-4-argon", + "old": "PolicyEngine counts the assistance, so net income is $1,269.19 and the 30% contribution exceeds the $298 maximum. Only the $23.84/month minimum allotment is paid.", + "new": "PolicyEngine counts both the financial assistance and farm rent as unearned income. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted.", + "reason": "Engine parameters/gov/usda/snap/income/sources/unearned.yaml includes farm rent and financial assistance, while adjudication.json and status.json preserve the reference as excluded for unlisted weekly work hours." + }, + { + "case_id": "us__scenario_112__snap", + "field": "annotation", + "model": "glm-5.2", + "old": "PolicyEngine's SNAP gross income has no farm rent, so net income is $1,269.19, which passes. The household gets the $23.84/month minimum allotment.", + "new": "PolicyEngine 2.60.0 counts farm rent as SNAP unearned income. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted.", + "reason": "Engine parameters/gov/usda/snap/income/sources/unearned.yaml includes farm rent and financial assistance, while adjudication.json and status.json preserve the reference as excluded for unlisted weekly work hours." + }, + { + "case_id": "us__scenario_112__snap", + "field": "annotation", + "model": "glm-5.3", + "old": "It also counted the $11,838 vehicle against an asset limit, even though Texas BBCE waives the asset test. Gross income of $1,576.90 (no farm rent) passes, and net income of $1,269.19 yields the $23.84/month minimum allotment.", + "new": "The $11,838 vehicle is excluded from Texas's $5,000 BBCE asset test, which the $10 bank balance passes. PolicyEngine 2.60.0 counts farm rent as SNAP unearned income. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted.", + "reason": "Engine variables/gov/hhs/tanf/non_cash/meets_tanf_non_cash_asset_test.py and parameters/gov/hhs/tanf/non_cash/asset_limit.yaml retain Texas's asset test, parameters/gov/usda/snap/income/sources/unearned.yaml counts farm rent, and status.json excludes the frozen reference." + }, + { + "case_id": "us__scenario_112__snap", + "field": "annotation", + "model": "gpt-5.4-mini", + "old": "A $0 answer matches counting farm rent, which pushes net income above 100% FPL. PolicyEngine's SNAP income has no farm rent, giving net income of $1,269.19, and the $10 of assets is irrelevant under BBCE, so the $23.84/month minimum allotment applies.", + "new": "Texas BBCE applies a $5,000 asset limit and excludes this vehicle, so the household's $10 bank balance passes the asset test. PolicyEngine 2.60.0 counts farm rent as SNAP unearned income. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted.", + "reason": "Engine variables/gov/hhs/tanf/non_cash/meets_tanf_non_cash_asset_test.py and parameters/gov/hhs/tanf/non_cash/asset_limit.yaml retain Texas's asset test, parameters/gov/usda/snap/income/sources/unearned.yaml counts farm rent, and status.json excludes the frozen reference." + }, + { + "case_id": "us__scenario_112__snap", + "field": "annotation", + "model": "gpt-5.4-nano", + "old": "Declined to compute, claiming inputs were missing, and defaulted to $0, even though every needed input was given for a one-person household. Gross income of $1,576.90, less the 20% earned-income deduction and the $209 standard deduction, gives net income of $1,269.19 and a $23.84/month minimum allotment.", + "new": "Declined to compute and returned $0. Weekly work hours were unlisted, and the $287.68 annual reference assumed 40 hours a week. This output is excluded from scoring.", + "reason": "adjudication.json and record/reference_exclusions.json identify unlisted weekly_hours_worked_before_lsr and the reference's assumed 40-hour week, contradicting the assertion that every needed input was given." + }, + { + "case_id": "us__scenario_112__snap", + "field": "annotation", + "model": "gpt-5.5", + "old": "PolicyEngine's SNAP gross income has no farm rent, so gross is $18,923 a year (121% FPL), under both the 130% and the 165% BBCE limits. Net income of $1,269.19 then yields the $23.84/month minimum allotment.", + "new": "PolicyEngine 2.60.0 counts farm rent as SNAP unearned income. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted.", + "reason": "Engine parameters/gov/usda/snap/income/sources/unearned.yaml includes farm rent and financial assistance, while adjudication.json and status.json preserve the reference as excluded for unlisted weekly work hours." + }, + { + "case_id": "us__scenario_112__snap", + "field": "annotation", + "model": "gpt-5.6-luna", + "old": "PolicyEngine's SNAP gross income has no farm rent, so gross is $1,576.90/month, which passes. Net income of $1,269.19 is under 100% FPL, which gives the $23.84/month minimum allotment.", + "new": "PolicyEngine 2.60.0 counts farm rent as SNAP unearned income. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted.", + "reason": "Engine parameters/gov/usda/snap/income/sources/unearned.yaml includes farm rent and financial assistance, while adjudication.json and status.json preserve the reference as excluded for unlisted weekly work hours." + }, + { + "case_id": "us__scenario_112__snap", + "field": "annotation", + "model": "gpt-5.6-sol", + "old": "PolicyEngine's SNAP gross income has no farm rent, so net income after the earned-income and standard deductions is $1,269.19, under the $1,304.17 limit. The household gets the $23.84/month minimum allotment.", + "new": "PolicyEngine 2.60.0 counts farm rent as SNAP unearned income. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted.", + "reason": "Engine parameters/gov/usda/snap/income/sources/unearned.yaml includes farm rent and financial assistance, while adjudication.json and status.json preserve the reference as excluded for unlisted weekly work hours." + }, + { + "case_id": "us__scenario_112__snap", + "field": "annotation", + "model": "gpt-5.6-terra", + "old": "PolicyEngine's SNAP gross income has no farm rent, so gross is $1,576.90 (121% FPL), which passes. Net income of $1,269.19 qualifies for the $23.84/month minimum allotment.", + "new": "PolicyEngine 2.60.0 counts farm rent as SNAP unearned income. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted.", + "reason": "Engine parameters/gov/usda/snap/income/sources/unearned.yaml includes farm rent and financial assistance, while adjudication.json and status.json preserve the reference as excluded for unlisted weekly work hours." + }, + { + "case_id": "us__scenario_112__snap", + "field": "annotation", + "model": "gpt-6-astra", + "old": "PolicyEngine's SNAP gross income has no farm rent, so net income is $1,269.19 (97% FPL), which passes without any shelter deduction. The household receives the $23.84/month minimum allotment.", + "new": "PolicyEngine 2.60.0 counts farm rent as SNAP unearned income. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted.", + "reason": "Engine parameters/gov/usda/snap/income/sources/unearned.yaml includes farm rent and financial assistance, while adjudication.json and status.json preserve the reference as excluded for unlisted weekly work hours." + }, + { + "case_id": "us__scenario_112__snap", + "field": "annotation", + "model": "gpt-6-luna", + "old": "PolicyEngine's SNAP gross income has no farm rent, so net income is $1,269.19, under the $1,304.17 limit. That produces the $23.84/month minimum allotment.", + "new": "PolicyEngine 2.60.0 counts farm rent as SNAP unearned income. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted.", + "reason": "Engine parameters/gov/usda/snap/income/sources/unearned.yaml includes farm rent and financial assistance, while adjudication.json and status.json preserve the reference as excluded for unlisted weekly work hours." + }, + { + "case_id": "us__scenario_112__snap", + "field": "annotation", + "model": "gpt-6-sol", + "old": "PolicyEngine's SNAP gross income has no farm rent, so net income is $1,269.19, which passes the 100% FPL test. The household gets the $23.84/month minimum allotment.", + "new": "PolicyEngine 2.60.0 counts farm rent as SNAP unearned income. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted.", + "reason": "Engine parameters/gov/usda/snap/income/sources/unearned.yaml includes farm rent and financial assistance, while adjudication.json and status.json preserve the reference as excluded for unlisted weekly work hours." + }, + { + "case_id": "us__scenario_112__snap", + "field": "annotation", + "model": "gpt-6.1-sol", + "old": "PolicyEngine's SNAP gross income has no farm rent, so net income after deductions is $1,269.19, under 100% FPL. That entitles the household to the $23.84/month minimum allotment.", + "new": "PolicyEngine 2.60.0 counts farm rent as SNAP unearned income. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted.", + "reason": "Engine parameters/gov/usda/snap/income/sources/unearned.yaml includes farm rent and financial assistance, while adjudication.json and status.json preserve the reference as excluded for unlisted weekly work hours." + }, + { + "case_id": "us__scenario_112__snap", + "field": "annotation", + "model": "gpt-6.1-terra", + "old": "PolicyEngine's SNAP gross income has no farm rent, so net income is $1,269.19, which passes the net test. The household receives the $23.84/month minimum allotment.", + "new": "PolicyEngine 2.60.0 counts farm rent as SNAP unearned income. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted.", + "reason": "Engine parameters/gov/usda/snap/income/sources/unearned.yaml includes farm rent and financial assistance, while adjudication.json and status.json preserve the reference as excluded for unlisted weekly work hours." + }, + { + "case_id": "us__scenario_112__snap", + "field": "annotation", + "model": "grok-4.3", + "old": "Asserted that assets exceed SNAP limits, but the household holds $10 in the bank, and Texas BBCE waives the asset test entirely. With gross income of $1,576.90 and net income of $1,269.19 (under 100% FPL), the household receives the $23.84/month minimum allotment.", + "new": "Asserted that assets exceed SNAP limits. Texas BBCE applies a $5,000 asset limit and excludes this vehicle, so the household's $10 bank balance passes the asset test. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted.", + "reason": "Engine variables/gov/hhs/tanf/non_cash/meets_tanf_non_cash_asset_test.py and parameters/gov/hhs/tanf/non_cash/asset_limit.yaml apply Texas's $5,000 limit after vehicle exclusions, while status.json excludes the frozen reference." + }, + { + "case_id": "us__scenario_112__snap", + "field": "annotation", + "model": "grok-4.5", + "old": "PolicyEngine's SNAP gross income has no farm rent, so gross is $1,576.90 (121% FPL) and net is $1,269.19 (97% FPL), both passing. The household gets the $23.84/month minimum allotment.", + "new": "PolicyEngine 2.60.0 counts farm rent as SNAP unearned income. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted.", + "reason": "Engine parameters/gov/usda/snap/income/sources/unearned.yaml includes farm rent and financial assistance, while adjudication.json and status.json preserve the reference as excluded for unlisted weekly work hours." + }, + { + "case_id": "us__scenario_112__snap", + "field": "annotation", + "model": "grok-4.6", + "old": "This misses the SNAP minimum allotment of 8% of the maximum ($23.84/month) for eligible one- or two-person households. The model also counted farm rent, which PolicyEngine's SNAP gross income excludes.", + "new": "The current engine counts farm rent and rounds the held FY2026 minimum allotment to $24 per month for an eligible one-person household. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted.", + "reason": "Engine parameters/gov/usda/snap/income/sources/unearned.yaml counts farm rent and variables/gov/usda/snap/snap_min_allotment.py with record/fixes/latest_c_snap_hold_fy2026.py gives the rounded $24 minimum, while status.json excludes the frozen reference." + }, + { + "case_id": "us__scenario_112__snap", + "field": "annotation", + "model": "grok-4.7", + "old": "PolicyEngine's SNAP gross income has no farm rent, so net income is $1,269.19, under the $1,304.17 limit. The household receives the $23.84/month minimum allotment.", + "new": "PolicyEngine 2.60.0 counts farm rent as SNAP unearned income. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted.", + "reason": "Engine parameters/gov/usda/snap/income/sources/unearned.yaml includes farm rent and financial assistance, while adjudication.json and status.json preserve the reference as excluded for unlisted weekly work hours." + }, + { + "case_id": "us__scenario_112__snap", + "field": "annotation", + "model": "grok-build-0.1", + "old": "PolicyEngine's SNAP gross income has no farm rent, so gross is $18,923 a year, which passes. Net income of $1,269.19/month yields the $23.84/month minimum allotment.", + "new": "PolicyEngine 2.60.0 counts farm rent as SNAP unearned income. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted.", + "reason": "Engine parameters/gov/usda/snap/income/sources/unearned.yaml includes farm rent and financial assistance, while adjudication.json and status.json preserve the reference as excluded for unlisted weekly work hours." + }, + { + "case_id": "us__scenario_112__snap", + "field": "annotation", + "model": "inkling", + "old": "PolicyEngine's SNAP gross income has no farm rent, so gross is $1,576.90 (121% FPL), which passes. Net income of $1,269.19 then gives the $23.84/month minimum allotment.", + "new": "PolicyEngine 2.60.0 counts farm rent as SNAP unearned income. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted.", + "reason": "Engine parameters/gov/usda/snap/income/sources/unearned.yaml includes farm rent and financial assistance, while adjudication.json and status.json preserve the reference as excluded for unlisted weekly work hours." + }, + { + "case_id": "us__scenario_112__snap", + "field": "annotation", + "model": "kimi-k2.6", + "old": "PolicyEngine's SNAP gross income has no farm rent, so gross is $18,923 a year (121% FPL), which passes even without Texas BBCE. Net income of $1,269.19 yields the $23.84/month minimum allotment.", + "new": "PolicyEngine 2.60.0 counts farm rent as SNAP unearned income. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted.", + "reason": "Engine parameters/gov/usda/snap/income/sources/unearned.yaml includes farm rent and financial assistance, while adjudication.json and status.json preserve the reference as excluded for unlisted weekly work hours." + }, + { + "case_id": "us__scenario_112__snap", + "field": "annotation", + "model": "kimi-k3", + "old": "Counted farm rent, so net income came out too high. It also denied TANF-based categorical eligibility, although Texas extends BBCE through TANF non-cash assistance. PolicyEngine's SNAP gross income has no farm rent, so net income is $1,269.19, under 100% FPL, and the household receives the $23.84/month minimum allotment rather than $0.", + "new": "Counted farm rent and concluded that net income eliminated the benefit. It also denied TANF-based categorical eligibility, although Texas extends BBCE through TANF non-cash assistance. PolicyEngine 2.60.0 counts farm rent, and Texas BBCE does not apply the net income test to this household. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted.", + "reason": "Engine parameters/gov/usda/snap/income/sources/unearned.yaml counts farm rent and parameters/gov/hhs/tanf/non_cash/income_limit/net_applies/non_hheod.yaml disables this Texas BBCE net test, while status.json excludes the frozen reference. (audit: settlement (claude-opus-5-5): prompt.md: kimi-k3 treated the household as having no TANF categorical eligibility; Texas confers BBCE through TANF non-cash assistance (variables/gov/hhs/tanf/non_cash/is_tanf_non_cash_eligible.py, variables/gov/usda/snap/eligibility/meets_snap_categorical_eligibility.py), so the published statement is correct and the replacement dropped it. Checked: settled by the main session itself from the case files, prompt.md and the engine source named in the evidence (the lane settlement was cancelled while every lane was closed); a GPT-6.1 Sol check follows)" + }, + { + "case_id": "us__scenario_112__snap", + "field": "annotation", + "model": "minimax-m3", + "old": "Gross income of $1,576.90 and net income of $1,269.19 pass the BBCE gross and 100% FPL net tests, which yields the $23.84/month minimum allotment.", + "new": "For an eligible one-person household, the held FY2026 minimum allotment is $24 per month after rounding. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted.", + "reason": "Engine variables/gov/usda/snap/snap_min_allotment.py and record/fixes/latest_c_snap_hold_fy2026.py give the rounded $24 minimum, while status.json excludes this frozen reference for unlisted weekly work hours." + }, + { + "case_id": "us__scenario_112__snap", + "field": "annotation", + "model": "muse-spark-1.3", + "old": "PolicyEngine's SNAP gross income has no farm rent, so gross is $18,923 a year (121% FPL), which passes. Net income of $1,269.19 then gives the $23.84/month minimum allotment.", + "new": "PolicyEngine 2.60.0 counts farm rent as SNAP unearned income. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted.", + "reason": "Engine parameters/gov/usda/snap/income/sources/unearned.yaml includes farm rent and financial assistance, while adjudication.json and status.json preserve the reference as excluded for unlisted weekly work hours." + }, + { + "case_id": "us__scenario_112__snap", + "field": "annotation", + "model": "muse-wonder", + "old": "PolicyEngine's SNAP gross income has no farm rent, so net income is $1,269.19, under the $1,304.17 limit. The household receives the $23.84/month minimum allotment.", + "new": "PolicyEngine 2.60.0 counts farm rent as SNAP unearned income. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted.", + "reason": "Engine parameters/gov/usda/snap/income/sources/unearned.yaml includes farm rent and financial assistance, while adjudication.json and status.json preserve the reference as excluded for unlisted weekly work hours." + }, + { + "case_id": "us__scenario_112__snap", + "field": "annotation", + "model": "ox-alpha", + "old": "PolicyEngine's SNAP gross income has no farm rent, so gross is $1,576.90, which passes. Net income of $1,269.19 yields the $23.84/month minimum allotment.", + "new": "PolicyEngine 2.60.0 counts farm rent as SNAP unearned income. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted.", + "reason": "Engine parameters/gov/usda/snap/income/sources/unearned.yaml includes farm rent and financial assistance, while adjudication.json and status.json preserve the reference as excluded for unlisted weekly work hours." + }, + { + "case_id": "us__scenario_112__snap", + "field": "annotation", + "model": "qwen-3.7-max", + "old": "With no shelter costs, net income is $1,269.19 and 30% of it exceeds the $298 maximum, so the benefit is the $23.84/month minimum allotment.", + "new": "For an eligible one-person household, the held FY2026 minimum allotment is $24 per month after rounding. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted.", + "reason": "Engine variables/gov/usda/snap/snap_min_allotment.py and record/fixes/latest_c_snap_hold_fy2026.py give the rounded $24 minimum, while status.json excludes this frozen reference for unlisted weekly work hours." + }, + { + "case_id": "us__scenario_112__snap", + "field": "annotation", + "model": "qwen3.8-max", + "old": "A $0 answer matches counting the $160/month farm rent, which pushes net income above 100% FPL. PolicyEngine's SNAP gross income has no farm rent, giving net income of $1,269.19 and the $23.84/month minimum allotment.", + "new": "PolicyEngine 2.60.0 counts farm rent, and Texas BBCE does not apply the net income test to this household. The $287.68 annual reference is frozen and excluded from scoring because weekly work hours are unlisted.", + "reason": "Engine parameters/gov/usda/snap/income/sources/unearned.yaml counts farm rent and parameters/gov/hhs/tanf/non_cash/income_limit/net_applies/non_hheod.yaml disables this Texas BBCE net test, while status.json excludes the frozen reference." + }, + { + "case_id": "us__scenario_114__federal_income_tax_before_refundable_credits", + "field": "case_annotation", + "old": "Most models got AGI right ($106,573) but then made one of three mistakes. Some applied pre-TCJA \"sunset\" law, others left out the OBBBA senior deduction, and others understated itemized deductions. The reference uses the 2026 OBBBA rules: the 10%/12%/22% brackets with breakpoints at $12,400 and $50,400, and the $6,000 senior deduction phased down by 6% of MAGI above $75,000, which leaves $4,105.65. It adds a 20% QBI deduction of $4,872.35 and itemized deductions of $24,787.23. That itemized total includes estimated Virginia income tax of $5,367.30 in SALT and a $2,434.80 Medicare Part B premium in medical expenses. It excludes the $2,000 of OTC costs and applies the 0.5%-of-AGI floor to charity. The result is taxable income of $72,807.33 and tax of $10,729.61. Models that itemized usually counted only real estate tax, or too little state tax, in SALT, and counted OTC costs instead of the Part B premium in medical.", + "new": "Most models got AGI right ($106,573). Some applied pre-TCJA \"sunset\" law or omitted the OBBBA senior deduction; others used different readings of unlisted withholding and Medicare inputs. The frozen reference uses the 2026 OBBBA rules: the 10%/12%/22% brackets with breakpoints at $12,400 and $50,400, and the $6,000 senior deduction phased down by 6% of MAGI above $75,000, leaving $4,105.65. It adds a 20% QBI deduction of $4,872.35 and itemized deductions of $24,787.23. The itemized total includes an unlisted $5,367.30 Virginia withholding estimate and an imputed $2,434.80 Medicare Part B premium. It excludes OTC costs and applies the 0.5%-of-AGI charity floor, leaving the reference's taxable income at $72,807.33 and tax at $10,729.61. Recorded alternatives are $11,969.80 without withholding, the local sales-tax estimate or a Part B premium, and $11,642.16 using Virginia liability without a Part B premium; several models match these alternatives. This output remains excluded from scoring for dependence on unlisted inputs.", + "reason": "adjudication.json, record/reference_exclusions.json and prior_corrections.json establish the exclusion and alternative readings, with the disputed inputs supplied by variables/gov/states/va/tax/income/va_withheld_income_tax.py and variables/household/expense/health/medical_expense_health_insurance_premiums.py." + }, + { + "case_id": "us__scenario_114__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-fable-5", + "old": "Its itemized total of $19,518 left Virginia income tax out of SALT, counted the $2,000 of OTC costs instead of the Medicare Part B premium, and skipped the 0.5% charity floor, giving taxable income of $78,077 instead of $72,807.", + "new": "Its itemized total of $19,518 included no state income tax in SALT, counted OTC costs the engine excludes, and skipped the 0.5% charity floor. The frozen reference includes an unlisted Virginia withholding estimate and an imputed Part B premium, giving taxable income of $72,807 compared with the model's $78,077.", + "reason": "adjudication.json and record/reference_exclusions.json identify unlisted withholding and Part B inputs (variables/gov/states/va/tax/income/va_withheld_income_tax.py; variables/household/expense/health/medical_expense_health_insurance_premiums.py), and prior_corrections.json already corrected their treatment as model errors." + }, + { + "case_id": "us__scenario_114__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-fable-5.1", + "old": "It estimated Virginia income tax at only $3,524 (the reference uses $5,367.30) and counted OTC costs instead of the $2,434.80 Medicare Part B premium in medical expenses. That cut itemized deductions to $22,510 from $24,787 and pushed taxable income to about $75,085 instead of $72,807.", + "new": "It used its own $3,524 Virginia income tax in SALT and counted OTC costs the engine excludes. The frozen reference uses an unlisted $5,367.30 Virginia withholding estimate and an imputed $2,434.80 Part B premium. Its itemized deductions were $22,510 compared with the reference's $24,787, giving taxable income of about $75,085 compared with the reference's $72,807.", + "reason": "adjudication.json and record/reference_exclusions.json identify unlisted withholding and Part B inputs (variables/gov/states/va/tax/income/va_withheld_income_tax.py; variables/household/expense/health/medical_expense_health_insurance_premiums.py), and prior_corrections.json already corrected their treatment as model errors." + }, + { + "case_id": "us__scenario_114__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-haiku-5.5", + "old": "Even after itemized, senior, and QBI deductions totaling $33,765, $72,807 of taxable income remains, which produces $10,729.61 of tax.", + "new": "The frozen reference has itemized, senior, and QBI deductions totaling $33,765, taxable income of $72,807 and tax of $10,729.61; these figures depend on unlisted withholding and Part B inputs.", + "reason": "status.json and adjudication.json exclude this output for unlisted inputs, and prior_corrections.json requires attribution of these figures to the frozen reference." + }, + { + "case_id": "us__scenario_114__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-opus-5", + "old": "It then took the standard deduction instead of itemizing $24,787 that included Virginia income tax and the Part B premium.", + "new": "It took the standard deduction, which the recorded audit also gives without the unlisted withholding and Part B inputs. The frozen reference includes those inputs and itemizes $24,787.", + "reason": "adjudication.json and record/reference_exclusions.json identify unlisted withholding and Part B inputs (variables/gov/states/va/tax/income/va_withheld_income_tax.py; variables/household/expense/health/medical_expense_health_insurance_premiums.py), and prior_corrections.json already corrected their treatment as model errors." + }, + { + "case_id": "us__scenario_114__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-opus-5.5", + "old": "Its SALT figure of $7,618.50 underestimated Virginia income tax (the reference uses $5,367.30, for SALT of $9,431.59). Its medical deduction counted the $2,000 of OTC costs instead of the $2,434.80 Medicare Part B premium. Itemized deductions came out $2,248 too low, putting taxable income at $75,055 instead of $72,807.", + "new": "Its SALT figure of $7,618.50 uses its own Virginia tax, while the frozen reference uses an unlisted $5,367.30 withholding estimate, for SALT of $9,431.59. Its medical deduction counted OTC costs the engine excludes and omitted the $2,434.80 Part B premium the engine imputes. Its itemized deductions were $2,248 below the reference's, putting taxable income at $75,055 compared with the reference's $72,807.", + "reason": "adjudication.json and record/reference_exclusions.json identify unlisted withholding and Part B inputs (variables/gov/states/va/tax/income/va_withheld_income_tax.py; variables/household/expense/health/medical_expense_health_insurance_premiums.py), and prior_corrections.json already corrected their treatment as model errors." + }, + { + "case_id": "us__scenario_114__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-sonnet-4.6", + "old": "It imputed $6,693 of mortgage interest that was never listed and left Virginia income tax out of SALT. It counted OTC costs instead of the Part B premium, skipped the 0.5% charity floor, and entirely omitted the OBBBA senior deduction.", + "new": "It imputed $6,693 of mortgage interest that was never listed and included no state income tax in SALT. The frozen reference uses an unlisted Virginia withholding estimate and an imputed Part B premium. It counted OTC costs the engine excludes, skipped the 0.5% charity floor, and omitted the OBBBA senior deduction.", + "reason": "adjudication.json and record/reference_exclusions.json identify unlisted withholding and Part B inputs (variables/gov/states/va/tax/income/va_withheld_income_tax.py; variables/household/expense/health/medical_expense_health_insurance_premiums.py), and prior_corrections.json already corrected their treatment as model errors." + }, + { + "case_id": "us__scenario_114__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-sonnet-5", + "old": "It omitted the $4,105.65 senior deduction, and its $19,518 itemized total left out Virginia income tax and the Part B premium. That put taxable income at $82,183 instead of $72,807.", + "new": "It omitted the $4,105.65 senior deduction and itemized $19,518, giving taxable income of $82,183. The frozen reference includes an unlisted Virginia withholding estimate and an imputed Part B premium, giving taxable income of $72,807.", + "reason": "adjudication.json and record/reference_exclusions.json identify unlisted withholding and Part B inputs (variables/gov/states/va/tax/income/va_withheld_income_tax.py; variables/household/expense/health/medical_expense_health_insurance_premiums.py), and prior_corrections.json already corrected their treatment as model errors." + }, + { + "case_id": "us__scenario_114__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-sonnet-5.5", + "old": "Its $21,188 of itemized deductions was $3,599 short of $24,787 because it underestimated Virginia income tax in SALT and left the $2,434.80 Medicare Part B premium out of medical expenses. That gave taxable income of $76,407 instead of $72,807.", + "new": "Its $21,188 of itemized deductions was $3,599 below the frozen reference's $24,787. The reference includes an unlisted Virginia withholding estimate and an imputed $2,434.80 Part B premium. Its taxable income was $76,407 compared with the reference's $72,807.", + "reason": "adjudication.json and record/reference_exclusions.json identify unlisted withholding and Part B inputs (variables/gov/states/va/tax/income/va_withheld_income_tax.py; variables/household/expense/health/medical_expense_health_insurance_premiums.py), and prior_corrections.json already corrected their treatment as model errors." + }, + { + "case_id": "us__scenario_114__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "deepseek-v4-flash-0731", + "old": "It subtracted half of a nonexistent $1,721 SE tax from AGI and omitted the senior deduction. It also left Virginia income tax and the Part B premium out of itemized deductions, which left taxable income at $82,357 instead of $72,807.", + "new": "It subtracted an estimated $1,721 half-SE-tax deduction from AGI, although the engine has no self-employment tax for these inputs, and omitted the senior deduction. Its itemized deductions included no state income tax or Part B premium; the frozen reference supplies both as unlisted inputs. Its taxable income was $82,357 compared with the reference's $72,807.", + "reason": "prompt.md identifies $1,721 as the claimed half-tax deduction, variables/gov/irs/tax/self_employment/taxable_self_employment_income.py excludes the supplied combined partnership/S-corp aggregate from its base, and adjudication.json and record/reference_exclusions.json classify the withholding and premium as unlisted inputs." + }, + { + "case_id": "us__scenario_114__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "deepseek-v4-pro", + "old": "Its medical deduction of $2,007 left out both the Part B premium and OTC costs, against $4,441.86 including Part B. It also underestimated Virginia income tax in SALT, giving taxable income of $80,631 instead of $72,807.", + "new": "Its medical deduction of $2,007 excludes OTC costs, which the engine also excludes. The frozen reference's $4,441.86 medical deduction includes an imputed Part B premium. Its SALT uses its own Virginia tax, while the reference uses an unlisted withholding estimate. Its taxable income was $80,631 compared with the reference's $72,807.", + "reason": "adjudication.json and record/reference_exclusions.json identify unlisted withholding and Part B inputs (variables/gov/states/va/tax/income/va_withheld_income_tax.py; variables/household/expense/health/medical_expense_health_insurance_premiums.py), and prior_corrections.json already corrected their treatment as model errors." + }, + { + "case_id": "us__scenario_114__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "deepseek-v4.1-flash", + "old": "Its taxable income of $79,373 implies itemized deductions of about $22,328 and no senior deduction. It missed the $4,105.65 phased senior deduction and undercounted itemized deductions, which are $24,787 once Virginia income tax and the Part B premium are included.", + "new": "With the reference's AGI and QBI deduction and no senior deduction, its $79,373 taxable income implies itemized deductions of about $22,328. Its explanation gives no deduction components. The frozen reference itemizes $24,787 using unlisted withholding and Part B inputs and also takes a $4,105.65 senior deduction.", + "reason": "prompt.md gives no deduction breakdown, prior_corrections.json already corrected the unsupported attribution, and adjudication.json and record/reference_exclusions.json classify the reference's withholding and Part B inputs as unlisted." + }, + { + "case_id": "us__scenario_114__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.1-flash-lite-preview", + "old": "Its taxable income of ~$81,300 is well above the correct $72,807.", + "new": "Its taxable income of about $81,300 exceeds the frozen reference's $72,807, which depends on unlisted withholding and Part B inputs.", + "reason": "status.json and adjudication.json exclude this output for unlisted inputs, and prior_corrections.json requires attribution of these figures to the frozen reference." + }, + { + "case_id": "us__scenario_114__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.5-flash", + "old": "It omitted the senior deduction and understated itemized deductions at $19,256 instead of $24,787.", + "new": "It omitted the senior deduction and itemized $19,256, below the frozen reference's $24,787, which includes unlisted withholding and Part B inputs.", + "reason": "status.json and adjudication.json exclude this output for unlisted inputs, and prior_corrections.json requires attribution of these figures to the frozen reference." + }, + { + "case_id": "us__scenario_114__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.5-flash-lite", + "old": "Under the 2026 brackets, $9,334 corresponds to taxable income of about $66,460, so it overstated deductions by roughly $6,300 compared with the correct $33,765 of itemized, QBI, and senior deductions.", + "new": "Under the 2026 brackets, $9,334 corresponds to taxable income of about $66,460; with the reference's AGI, this implies deductions roughly $6,300 above the frozen reference's $33,765.", + "reason": "parameters/gov/irs/income/bracket.yaml supports the inverse calculation, while adjudication.json and prior_corrections.json require attribution of the excluded deduction total to the frozen reference." + }, + { + "case_id": "us__scenario_114__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.6-flash", + "old": "It omitted the OBBBA senior deduction ($4,105.65) and understated itemized deductions at $22,018 instead of $24,787, giving taxable income of $79,682 instead of $72,807.", + "new": "It omitted the OBBBA senior deduction ($4,105.65) and itemized $22,018, giving taxable income of $79,682. The frozen reference itemizes $24,787 using unlisted withholding and Part B inputs, giving taxable income of $72,807.", + "reason": "status.json and adjudication.json exclude this output for unlisted inputs, and prior_corrections.json requires attribution of these figures to the frozen reference." + }, + { + "case_id": "us__scenario_114__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.7-flash", + "old": "It took the $18,150 standard deduction instead of itemizing $24,787, which includes Virginia income tax in SALT and the Part B premium in medical expenses. It also omitted the $4,105.65 senior deduction, leaving taxable income near $83,550.", + "new": "It says it took the standard deduction with the additional elderly amount and the QBI deduction and names no senior deduction; it gives no deduction amounts or taxable income. A reconstruction using the reference's AGI and QBI deduction, the $18,150 aged standard deduction for 2026 and no other deductions gives taxable income near $83,550. The frozen reference takes the $4,105.65 senior deduction and itemizes $24,787 using an unlisted Virginia withholding estimate in SALT and an imputed Part B premium in medical expenses.", + "reason": "adjudication.json and record/reference_exclusions.json identify unlisted withholding and Part B inputs (variables/gov/states/va/tax/income/va_withheld_income_tax.py; variables/household/expense/health/medical_expense_health_insurance_premiums.py), and prior_corrections.json already corrected their treatment as model errors. (audit: settlement (claude-opus-5-5): prompt.md: gemini-3.7-flash names the standard deduction with the additional elderly amount and the QBI deduction and gives no amounts; parameters/gov/irs/deductions/standard/amount.yaml ($16,100 single) and aged_or_blind/amount.yaml ($2,050) give $18,150, and reference_explanation.csv's $106,572 AGI less that and the $4,872 QBI deduction is about $83,550, so the figures are a reconstruction the text must label. Checked: settled by the main session itself from the case files, prompt.md and the engine source named in the evidence (the lane settlement was cancelled while every lane was closed); a GPT-6.1 Sol check follows Check (gpt-6.1-sol): prompt.md gives no model deduction amounts, while parameters/gov/irs/deductions/standard/amount.yaml and parameters/gov/irs/deductions/standard/aged_or_blind/amount.yaml establish only the applicable $18,150 allowance, so attributing that amount to the model overstates the evidence. Checked: prompt.md: gemini-3.7-flash's reasoning names the standard deduction with the additional elderly amount and the QBI deduction and gives no amounts; reference_explanation.csv: AGI $106,572 less $18,150 (16,100 + 2,050 for 2026) less the $4,872 QBI deduction is $83,550, and the reference's $72,807 = 106,572 - 24,787 - 4,105.65 - 4,872.)" + }, + { + "case_id": "us__scenario_114__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.8-flash", + "old": "Its itemized total of $17,518 counted only real estate tax in SALT and medical expenses without the Part B premium. It also left out both the $4,872 QBI deduction and the $4,105.65 senior deduction, inflating taxable income far above $72,807.", + "new": "Its itemized total of $17,518 counted only real estate tax in SALT and medical expenses without the Part B premium. The frozen reference includes an unlisted Virginia withholding estimate and an imputed Part B premium. It also omitted the $4,872 QBI deduction and the $4,105.65 senior deduction, giving taxable income above the reference's $72,807.", + "reason": "adjudication.json and record/reference_exclusions.json identify unlisted withholding and Part B inputs (variables/gov/states/va/tax/income/va_withheld_income_tax.py; variables/household/expense/health/medical_expense_health_insurance_premiums.py), and prior_corrections.json already corrected their treatment as model errors." + }, + { + "case_id": "us__scenario_114__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "glm-5.3", + "old": "It omitted the $4,105.65 senior deduction, and its $17,518 itemized total left out Virginia income tax and the $2,434.80 Part B premium. That gave taxable income of $84,183 instead of $72,807.", + "new": "It omitted the $4,105.65 senior deduction and itemized $17,518, giving taxable income of $84,183. The frozen reference includes an unlisted Virginia withholding estimate and an imputed $2,434.80 Part B premium, giving taxable income of $72,807.", + "reason": "adjudication.json and record/reference_exclusions.json identify unlisted withholding and Part B inputs (variables/gov/states/va/tax/income/va_withheld_income_tax.py; variables/household/expense/health/medical_expense_health_insurance_premiums.py), and prior_corrections.json already corrected their treatment as model errors." + }, + { + "case_id": "us__scenario_114__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-5.4-mini", + "old": "After all deductions totaling $33,765, $72,807 remains taxable, producing $10,729.61 of tax.", + "new": "The frozen reference's deductions total $33,765 and leave $72,807 taxable, producing $10,729.61 of tax; these figures depend on unlisted withholding and Part B inputs.", + "reason": "status.json and adjudication.json exclude this output for unlisted inputs, and prior_corrections.json requires attribution of these figures to the frozen reference." + }, + { + "case_id": "us__scenario_114__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-5.4-nano", + "old": "In fact wages, partnership income, the pension, the IRA, and 85% of benefits give AGI of $106,573 and taxable income of $72,807, which is taxed at $10,729.61.", + "new": "Wages, partnership income, the pension, the IRA, interest, the capital loss and 85% of benefits give AGI of about $106,573. The frozen reference's taxable income of $72,807 and tax of $10,729.61 depend on unlisted withholding and Part B inputs.", + "reason": "status.json and adjudication.json exclude this output for unlisted inputs, and prior_corrections.json requires attribution of these figures to the frozen reference." + }, + { + "case_id": "us__scenario_114__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-5.5", + "old": "It omitted the QBI deduction and the OBBBA senior deduction, and it understated itemized deductions at $17,518.", + "new": "It omitted the QBI deduction and the OBBBA senior deduction. Its itemized deductions of $17,518 were below the frozen reference's $24,787, which includes unlisted withholding and Part B inputs.", + "reason": "status.json and adjudication.json exclude this output for unlisted inputs, and prior_corrections.json requires attribution of these figures to the frozen reference." + }, + { + "case_id": "us__scenario_114__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-5.6-luna", + "old": "It subtracted half of a nonexistent self-employment tax from AGI and took the standard deduction instead of itemizing. Its taxable income of ~$67,020 ended up about $5,800 below the correct $72,807.", + "new": "It subtracted half of a nonexistent self-employment tax from AGI and took the standard deduction. Its taxable income of about $67,020 was about $5,800 below the frozen reference's $72,807, which depends on unlisted withholding and Part B inputs.", + "reason": "status.json and adjudication.json exclude this output for unlisted inputs, and prior_corrections.json requires attribution of these figures to the frozen reference." + }, + { + "case_id": "us__scenario_114__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-5.6-sol", + "old": "Itemized deductions are $24,787 once estimated Virginia income tax ($5,367) goes into SALT and the $2,434.80 Medicare Part B premium goes into medical expenses. That left taxable income at $78,445 instead of $72,807.", + "new": "Its $11,970 answer matches the recorded $11,969.80 alternative without withholding, the local sales-tax estimate or a Part B premium. The frozen reference includes unlisted withholding and Part B inputs, itemizes $24,787 and reaches taxable income of $72,807.", + "reason": "record/reference_exclusions.json records the $11,969.80 alternative, and prior_corrections.json explicitly corrected the claim that this model's standard-deduction choice was an error." + }, + { + "case_id": "us__scenario_114__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-5.6-terra", + "old": "Its $11,540 corresponds to taxable income of about $76,490, roughly $3,700 above the correct $72,807. It undercounted itemized deductions by leaving out the full Virginia income tax in SALT and the Part B premium in medical expenses.", + "new": "Under the 2026 brackets, its $11,540 corresponds to taxable income of about $76,490, roughly $3,700 above the frozen reference's $72,807. Its explanation gives no deduction amounts establishing which components caused the difference; the reference includes unlisted withholding and Part B inputs.", + "reason": "prompt.md gives no deduction amounts, prior_corrections.json already corrected the unsupported attribution, and parameters/gov/irs/income/bracket.yaml supports the inverse calculation." + }, + { + "case_id": "us__scenario_114__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-6-astra", + "old": "Its itemized deductions of $20,639 were $4,148 below $24,787 because it underestimated Virginia income tax in SALT and left the $2,434.80 Medicare Part B premium out of medical expenses. That gave taxable income of $76,955 instead of $72,807.", + "new": "Its itemized deductions of $20,639 and $11,642.20 answer match the recorded $20,639.28 and $11,642.16 alternative using Virginia liability in SALT without a Part B premium. The frozen reference includes an unlisted Virginia withholding estimate and an imputed Part B premium, giving taxable income of $72,807.", + "reason": "record/reference_exclusions.json records the $11,642.16 alternative, and prior_corrections.json explicitly identifies the matching deductions and answer." + }, + { + "case_id": "us__scenario_114__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-6-luna", + "old": "It omitted the $4,105.65 phased senior deduction, and its implied itemized deductions of about $21,026 were below $24,787 because it missed part of the Virginia income tax and the Part B premium. Taxable income came out at $80,675 instead of $72,807.", + "new": "Its explanation lists itemized and QBI deductions but gives no deduction amounts. With the reference's AGI and QBI deduction, and assuming no senior deduction, its $80,675 taxable income would imply itemized deductions of about $21,026. The frozen reference takes a $4,105.65 senior deduction and itemizes $24,787 using unlisted withholding and Part B inputs, reaching taxable income of $72,807.", + "reason": "prompt.md gives no deduction components, and prior_corrections.json and adjudication.json require comparison with the excluded reference without asserting omission of unlisted household payments. (verifier: The model supplies neither AGI nor deduction amounts establishing omission of the senior deduction, so that omission must remain an assumption.)" + }, + { + "case_id": "us__scenario_114__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-6-sol", + "old": "It dropped $10,000 from AGI, stating $96,572.80 instead of $106,572.80, which also inflated the senior deduction to $4,705.63. It took the standard deduction instead of itemizing the $24,787 that includes Virginia income tax and the Part B premium.", + "new": "It stated AGI of $96,572.80, about $10,000 below the engine's $106,572.56, which also inflated the senior deduction to $4,705.63. It took the standard deduction, while the frozen reference itemizes $24,787 using unlisted withholding and Part B inputs.", + "reason": "reference_explanation.csv and prior_corrections.json establish AGI of $106,572.56, while adjudication.json and record/reference_exclusions.json classify the withholding and Part B inputs as unlisted." + }, + { + "case_id": "us__scenario_114__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-6.1-sol", + "old": "Its itemized deductions came out about $20,640, short of $24,787 because Virginia income tax was underestimated in SALT and the $2,434.80 Medicare Part B premium was left out of medical expenses. That produced taxable income near $76,955 instead of $72,807.", + "new": "Its $11,642.09 answer matches the recorded $11,642.16 alternative using Virginia liability in SALT without a Part B premium. Its explanation gives no itemized amount or breakdown. The frozen reference includes unlisted withholding and Part B inputs and reaches taxable income of $72,807.", + "reason": "prompt.md supplies no itemized breakdown, and prior_corrections.json and record/reference_exclusions.json identify the matching no-premium, Virginia-liability alternative." + }, + { + "case_id": "us__scenario_114__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-6.1-terra", + "old": "Itemizing is worth $24,787 once estimated Virginia income tax goes into SALT and the Part B premium goes into medical expenses, so its taxable income was $78,445 instead of $72,807.", + "new": "Its $11,969.85 answer matches the recorded $11,969.80 alternative without withholding, the local sales-tax estimate or a Part B premium. The frozen reference includes unlisted withholding and Part B inputs, itemizes $24,787 and reaches taxable income of $72,807.", + "reason": "prompt.md gives the model's $11,969.85 answer, and record/reference_exclusions.json and adjudication.json record this alternative and exclude the output." + }, + { + "case_id": "us__scenario_114__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "grok-4.3", + "old": "Under the 2026 brackets, $10,234 corresponds to taxable income of about $70,555, which overstates deductions by roughly $2,250 compared with the correct $33,765 of itemized, QBI, and senior deductions.", + "new": "Under the 2026 brackets, $10,234 corresponds to taxable income of about $70,555; with the reference's AGI, this implies deductions roughly $2,250 above the frozen reference's $33,765.", + "reason": "parameters/gov/irs/income/bracket.yaml supports the inverse calculation, while adjudication.json and prior_corrections.json require attribution of the excluded deduction total to the frozen reference." + }, + { + "case_id": "us__scenario_114__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "grok-4.7", + "old": "It took the $18,150 standard deduction without the $1,000 non-itemizer charitable deduction, even though itemizing ($24,787 with Virginia income tax in SALT and the Part B premium in medical) is larger. Its taxable income was $79,445, and its stated tax of $12,279 does not even match its own bracket math of about $12,190.", + "new": "It took the $18,150 standard deduction without the $1,000 non-itemizer charitable deduction. The frozen reference itemizes $24,787 using unlisted withholding and Part B inputs. Its stated tax of $12,279 exceeds the approximately $12,190 bracket tax on its stated taxable income of $79,445.", + "reason": "prompt.md supplies no bracket arithmetic, parameters/gov/irs/income/bracket.yaml yields about $12,190 on its stated taxable income, and prior_corrections.json and adjudication.json distinguish the excluded reference's deductions from household facts." + }, + { + "case_id": "us__scenario_114__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "grok-build-0.1", + "old": "It omitted the $4,105.65 senior deduction and estimated Virginia income tax at only $2,746. It also counted OTC costs instead of the Part B premium and skipped the 0.5% charity floor, leaving taxable income at $79,437 instead of $72,807.", + "new": "It omitted the $4,105.65 senior deduction and used its own $2,746 Virginia tax in SALT, while the frozen reference uses an unlisted withholding estimate. It counted OTC costs the engine excludes and omitted the Part B premium the engine imputes. It also skipped the 0.5% charity floor, giving taxable income of $79,437 compared with the reference's $72,807.", + "reason": "adjudication.json and record/reference_exclusions.json identify unlisted withholding and Part B inputs (variables/gov/states/va/tax/income/va_withheld_income_tax.py; variables/household/expense/health/medical_expense_health_insurance_premiums.py), and prior_corrections.json already corrected their treatment as model errors." + }, + { + "case_id": "us__scenario_114__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "kimi-k3", + "old": "It compared the standard deduction with an itemized total of $17,518 that counted only real estate tax in SALT and left the Medicare Part B premium out of medical expenses. The correct itemized total is $24,787, including $5,367 of estimated Virginia income tax and the $2,434.80 Part B premium. Its taxable income was therefore $78,445 instead of $72,807.", + "new": "It compared the standard deduction with an itemized total of $17,518 and took the standard deduction plus the non-itemizer charitable deduction. Its $11,969.85 answer matches the recorded $11,969.80 alternative without withholding, the local sales-tax estimate or a Part B premium. The frozen reference includes unlisted withholding and Part B inputs, itemizes $24,787 and reaches taxable income of $72,807.", + "reason": "record/reference_exclusions.json records the $11,969.80 alternative, and prior_corrections.json explicitly corrected the claim that this model's standard-deduction choice was an error." + }, + { + "case_id": "us__scenario_114__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "minimax-m3", + "old": "It correctly found that itemized deductions exceed the standard deduction but then submitted $0, ignoring that $72,807 of taxable income remains after all deductions.", + "new": "It found itemized deductions exceeding the standard deduction but then submitted $0 without a supporting credit computation. The frozen reference's $72,807 taxable income depends on unlisted withholding and Part B inputs.", + "reason": "prompt.md gives no credit computation supporting zero tax, while status.json and adjudication.json exclude the reference for unlisted inputs." + }, + { + "case_id": "us__scenario_114__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "muse-spark-1.3", + "old": "It omitted the $4,105.65 phased senior deduction and had itemized deductions of $23,318 instead of $24,787, giving taxable income of $78,382 instead of $72,807.", + "new": "It omitted the $4,105.65 phased senior deduction and had itemized deductions of $23,318, giving taxable income of $78,382. The frozen reference's $24,787 itemized deductions and $72,807 taxable income depend on unlisted withholding and Part B inputs.", + "reason": "status.json and adjudication.json exclude this output for unlisted inputs, and prior_corrections.json requires attribution of these figures to the frozen reference." + }, + { + "case_id": "us__scenario_114__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "muse-wonder", + "old": "Its $78,077 of taxable income implies itemized deductions of about $19,518, which left Virginia income tax out of SALT, counted OTC costs instead of the Part B premium, and skipped the 0.5% charity floor. The correct itemized total is $24,787.", + "new": "With the reference's AGI, QBI and senior deductions, its $78,077 taxable income implies itemized deductions of about $19,518. Its explanation gives no itemized breakdown establishing the components. The frozen reference's $24,787 includes unlisted withholding and Part B inputs.", + "reason": "prompt.md gives no itemized breakdown, and prior_corrections.json already corrected the asserted components and requires attribution of the deduction total to the frozen reference." + }, + { + "case_id": "us__scenario_114__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "ox-alpha", + "old": "The correct itemized total of $24,787 includes estimated Virginia income tax in SALT and the $2,434.80 Medicare Part B premium in medical expenses. Its taxable income was therefore $79,445.", + "new": "The frozen reference itemizes $24,787 using an unlisted Virginia withholding estimate and an imputed $2,434.80 Medicare Part B premium. The model's standard-deduction computation gives taxable income of $79,445.", + "reason": "adjudication.json and record/reference_exclusions.json identify unlisted withholding and Part B inputs (variables/gov/states/va/tax/income/va_withheld_income_tax.py; variables/household/expense/health/medical_expense_health_insurance_premiums.py), and prior_corrections.json already corrected their treatment as model errors." + }, + { + "case_id": "us__scenario_114__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.1-flash-lite-preview", + "old": "It overstated gross income at $110,094, against AGI of $106,573, and omitted the senior and QBI deduction effects.", + "new": "It reported gross income of $110,094 before unspecified adjustments and itemized deductions; its explanation gives no senior or QBI deduction amounts.", + "reason": "The reported gross amount sums the listed positive receipts, and neither comparison with AGI nor the unspecified adjustments establishes the asserted deduction omissions." + }, + { + "case_id": "us__scenario_114__state_income_tax_before_refundable_credits", + "field": "case_annotation", + "old": "The filer itemizes, so Virginia itemized deductions apply.", + "new": "When the engine counts neither its unlisted Part B premium as a medical expense nor its $5,367.30 Virginia withholding estimate in federal SALT, it takes the standard deduction. As computed, the filer itemizes federally in the engine, so Virginia itemized deductions apply.", + "reason": "The scenario_114 entries in reference_exclusions.json and the case-note correction in prior_corrections.json say the engine itemizes only because of unlisted inputs; va_deductions follows tax_unit_itemizes. (verifier: The qualification is warranted, but removing only the premium preserves itemization, so the counterfactual must specify that neither input is counted.) (audit: settlement (claude-opus-5-5): reference_exclusions.json (scenario_114) records the standard deduction only when neither unlisted input is counted, and va_deductions follows tax_unit_itemizes; the kept next sentence ('Those are $19,419.94 in total') must follow the itemized deductions, so the counterfactual comes first. Checked: settled by the main session itself from the case files, prompt.md and the engine source named in the evidence (the lane settlement was cancelled while every lane was closed); a GPT-6.1 Sol check follows Check (gpt-6.1-sol): The sentence places both inputs in federal SALT, but variables/household/expense/health/medical_expense_health_insurance_premiums.py counts the premium as a medical expense, and record/reference_exclusions.json confirms that removing withholding while retaining the premium preserves itemization. Checked: Agreed: the premium enters through medical_expense_health_insurance_premiums.py as a medical expense, so 'in federal SALT' must attach only to the withholding estimate; the corrected text keeps the order that puts the itemized sentence before 'Those are $19,419.94 in total'.)" + }, + { + "case_id": "us__scenario_114__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-fable-5", + "old": "misses the $2,434.80 Medicare Part B premium", + "new": "leaves out the $2,434.80 Medicare Part B premium that the engine imputes and the prompt does not list", + "reason": "The prior claude-fable-5 correction in prior_corrections.json and reference_exclusions.json record the premium as unlisted, so leaving it out is not a model error." + }, + { + "case_id": "us__scenario_114__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-fable-5.1", + "old": "counted the $2,000 OTC expenses as medical instead of the $2,434.80 Medicare Part B premium.", + "new": "counted the $2,000 OTC expenses as medical. The engine leaves out OTC spending and instead imputes a $2,434.80 Medicare Part B premium that the prompt does not list.", + "reason": "The prior claude-fable-5.1 corrections in prior_corrections.json and reference_exclusions.json identify the premium as imputed by the engine." + }, + { + "case_id": "us__scenario_114__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-haiku-4.5", + "old": "and after $19,420 itemized and $1,730 of exemptions, $65,594 is taxable.", + "new": "and the engine's $19,420 of itemized deductions, which count an unlisted Part B premium, and $1,730 of exemptions leave $65,594 taxable.", + "reason": "The prior claude-haiku-4.5 corrections in prior_corrections.json and reference_exclusions.json make the $65,594 depend on the imputed premium." + }, + { + "case_id": "us__scenario_114__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-haiku-5.5", + "old": "That leaves $65,594 taxable.", + "new": "The engine, which also counts an unlisted Part B premium in itemized deductions, leaves $65,594 taxable.", + "reason": "The prior claude-haiku-5.5 correction in prior_corrections.json and reference_exclusions.json record that $65,594 is not an unconditional result." + }, + { + "case_id": "us__scenario_114__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-opus-4.7", + "old": "It used an $8,750 standard deduction instead of the $19,420 of Virginia itemized deductions and left out the $1,730 of exemptions, which gave $4,227.", + "new": "It used an $8,750 standard deduction and left out the $1,730 of exemptions, which gave $4,227. The engine itemizes $19,420 in Virginia using an unlisted Part B premium. When the engine counts neither that premium nor its Virginia withholding estimate in federal SALT, it also takes the $8,750 standard deduction.", + "reason": "The prior claude-opus-4.7 corrections in prior_corrections.json and reference_exclusions.json say federal itemization depends on unlisted inputs (va_deductions reads tax_unit_itemizes). (verifier: The recorded standard-deduction counterfactual requires both unlisted inputs to be absent, which 'without both' leaves ambiguous.)" + }, + { + "case_id": "us__scenario_114__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-opus-4.8", + "old": "the $8,500 standard deduction and only the $930 exemption. It then made a vague downward adjustment to $4,014 instead of actually computing the $19,420 itemized deductions and the $1,730 of exemptions, which give $65,594 taxable.", + "new": "an $8,500 standard deduction and only the $930 exemption. It then made a vague downward adjustment to $4,014 without computing an itemized total. The engine deducts $19,420 of itemized deductions, including an unlisted Part B premium, and $1,730 of exemptions, leaving $65,594 taxable.", + "reason": "The prior claude-opus-4.8 correction in prior_corrections.json removed 'correct' from the engine's premium-inclusive deductions, and parameters/gov/states/va/tax/income/deductions/standard.yaml sets the 2026 single amount at $8,750." + }, + { + "case_id": "us__scenario_114__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-opus-5", + "old": "It took the $8,500 standard deduction even though the filer itemizes, which in Virginia means $19,420 of deductions.", + "new": "It took an $8,500 standard deduction. In the engine the filer itemizes federally, which gives $19,420 of Virginia itemized deductions, including an unlisted Part B premium. When the engine counts neither that premium nor its Virginia withholding estimate in federal SALT, it also takes the $8,750 Virginia standard deduction.", + "reason": "The prior claude-opus-5 correction in prior_corrections.json, reference_exclusions.json and parameters/gov/states/va/tax/income/deductions/standard.yaml ($8,750 single from 2025). (verifier: The proposed counterfactual must specify that neither input is counted because withholding alone preserves itemization.)" + }, + { + "case_id": "us__scenario_114__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-opus-5.5", + "old": "counts the $2,000 OTC expenses as medical instead of the $2,434.80 Medicare Part B premium", + "new": "counts the $2,000 OTC expenses as medical, which the engine leaves out in favor of an unlisted $2,434.80 Medicare Part B premium it imputes,", + "reason": "The prior claude-opus-5.5 correction in prior_corrections.json and reference_exclusions.json identify the premium as imputed and unlisted." + }, + { + "case_id": "us__scenario_114__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-sonnet-4.6", + "old": "It used a $9,000 standard deduction instead of the $19,420 of itemized deductions.", + "new": "It used a $9,000 standard deduction. The engine itemizes $19,420 with an unlisted Part B premium. When the engine counts neither that premium nor its Virginia withholding estimate in federal SALT, it also takes the standard deduction.", + "reason": "The prior claude-sonnet-4.6 corrections in prior_corrections.json and reference_exclusions.json say itemization depends on unlisted inputs. (verifier: The old categorical itemization criticism needs qualification, and the counterfactual requires the absence of both unlisted inputs.)" + }, + { + "case_id": "us__scenario_114__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-sonnet-5.5", + "old": "The correct total is $19,420.", + "new": "The engine applies the floor and imputes the unlisted premium, for a total of $19,420.", + "reason": "The prior claude-sonnet-5.5 correction in prior_corrections.json and reference_exclusions.json identify $19,420 as the engine's premium-dependent total." + }, + { + "case_id": "us__scenario_114__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "deepseek-v4-flash-0731", + "old": "instead of the $19,420 of Virginia itemized deductions that follow from itemizing federally. That gave taxable income of about $78,515 instead of $65,594.", + "new": "and reached taxable income of about $78,515. The engine deducts $19,420 of Virginia itemized deductions, including an unlisted Part B premium, leaving $65,594 taxable after exemptions. When the engine counts neither that premium nor its Virginia withholding estimate in federal SALT, it also takes the standard deduction.", + "reason": "The prior deepseek-v4-flash-0731 correction in prior_corrections.json and reference_exclusions.json say the deduction election depends on unlisted inputs. (verifier: The proposed replacement fails to join the retained sentence grammatically and needs an explicit neither-input condition.)" + }, + { + "case_id": "us__scenario_114__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "deepseek-v4-pro", + "old": "It used the $8,500 standard deduction instead of $19,420 itemized", + "new": "It used an $8,500 standard deduction, where the engine itemizes $19,420 using an unlisted Part B premium,", + "reason": "The prior deepseek-v4-pro corrections in prior_corrections.json, reference_exclusions.json and parameters/gov/states/va/tax/income/deductions/standard.yaml ($8,750 single in 2026)." + }, + { + "case_id": "us__scenario_114__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "deepseek-v4-pro-0813", + "old": "counts the $2,000 OTC expenses as medical, leaves out the $2,434.80 Medicare Part B premium and skips the 0.5%-of-AGI charitable floor. The correct total is $19,419.94, and the gap understates taxable income by about $98.", + "new": "counts the $2,000 OTC expenses as medical and skips the 0.5%-of-AGI charitable floor. The engine excludes OTC spending and instead imputes an unlisted $2,434.80 Medicare Part B premium, for a total of $19,419.94, so the model's taxable income is about $98 below the engine's.", + "reason": "The prior deepseek-v4-pro-0813 corrections in prior_corrections.json say omitting the imputed premium cannot be grouped with the model's errors and the $19,419.94 is not the allowed figure." + }, + { + "case_id": "us__scenario_114__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3-flash-preview", + "old": "against the correct $19,419.94", + "new": "against the engine's $19,419.94, which counts an unlisted Part B premium", + "reason": "The prior gemini-3-flash-preview corrections in prior_corrections.json replaced 'correct' and 'allowed' with the engine's premium-dependent total." + }, + { + "case_id": "us__scenario_114__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.1-flash-lite-preview", + "old": "instead of the $19,420 itemized deductions and $1,730 of exemptions.", + "new": "while the engine subtracts $19,420 of itemized deductions, including an unlisted Part B premium, and $1,730 of exemptions. When the engine counts neither that premium nor its Virginia withholding estimate in federal SALT, it also takes the standard deduction.", + "reason": "The prior gemini-3.1-flash-lite-preview corrections in prior_corrections.json reject treating the premium-inclusive itemized path as the required one. (verifier: The replacement must connect to the retained comma after 'Virginia AGI' and specify that neither unlisted input is counted.)" + }, + { + "case_id": "us__scenario_114__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.1-pro-preview", + "old": "The correct total is $21,150.", + "new": "The engine's total is $21,150, including an unlisted Part B premium.", + "reason": "The prior gemini-3.1-pro-preview correction in prior_corrections.json and reference_exclusions.json identify the engine's total as premium-dependent." + }, + { + "case_id": "us__scenario_114__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.5-flash", + "old": "leaving out the $2,434.80 Medicare Part B premium from medical expenses. The correct total is $19,420.", + "new": "which is charitable gifts without the 0.5%-of-AGI floor plus real estate taxes, with no medical expense deduction. The engine's $19,420 applies the floor and deducts $4,441.86 of medical expenses, including a $2,434.80 Medicare Part B premium that the engine imputes.", + "reason": "The prior gemini-3.5-flash correction in prior_corrections.json shows that $15,511 ($11,447 + $4,064) leaves out the whole medical deduction, and reference_exclusions.json records the premium as unlisted." + }, + { + "case_id": "us__scenario_114__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.6-flash", + "old": "The correct total is $19,419.94, so taxable income came out $1,902 too high.", + "new": "The engine's total, with the floor and an unlisted premium it imputes, is $19,419.94, so the model's taxable income came out $1,902 above the engine's.", + "reason": "The prior gemini-3.6-flash corrections in prior_corrections.json and reference_exclusions.json say $19,419.94 is not uniquely correct." + }, + { + "case_id": "us__scenario_114__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.7-flash", + "old": "against the correct $19,419.94, so taxable income is overstated by $1,902.", + "new": "against the engine's $19,419.94, which counts that unlisted premium, so its implied taxable income is $1,902 above the engine's.", + "reason": "The prior gemini-3.7-flash correction in prior_corrections.json and reference_exclusions.json identify the engine's total as premium-dependent." + }, + { + "case_id": "us__scenario_114__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.8-flash", + "old": "The correct total is $19,420, so taxable income came out $67,496 instead of $65,594.", + "new": "The engine's total, with the floor and an unlisted premium it imputes, is $19,420, so the model's taxable income came out $67,496 against the engine's $65,594.", + "reason": "The prior gemini-3.8-flash corrections in prior_corrections.json and reference_exclusions.json say $19,420 depends on an unlisted premium." + }, + { + "case_id": "us__scenario_114__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-4-argon", + "old": "The correct total is $19,419.94, so taxable income was $1,902 too high.", + "new": "The engine's total, with the floor and an unlisted premium it imputes, is $19,419.94, so the model's taxable income was $1,902 above the engine's.", + "reason": "The reference_exclusions.json entry for this output and status.json identify $19,419.94 as depending on an unlisted Part B premium." + }, + { + "case_id": "us__scenario_114__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "glm-5.2", + "old": "and a standard deduction instead of itemizing. Its $14,036.62 is impossible under its own stated brackets for any taxable income under $87,000. The correct taxable income of $65,594 gives $3,514.", + "new": "and a standard deduction. When the engine counts neither its unlisted Part B premium nor its Virginia withholding estimate in federal SALT, it also takes the standard deduction. The model's $14,036.62 is impossible under its own stated brackets for any taxable income under $87,000. The engine's taxable income of $65,594, which reflects itemized deductions with an unlisted Part B premium, gives $3,514.", + "reason": "The prior glm-5.2 corrections in prior_corrections.json and reference_exclusions.json say the standard deduction cannot be diagnosed as wrong and $65,594 is premium-dependent. (verifier: The replacement needs an explicit neither-input condition and must attribute $14,036.62 clearly to the model.)" + }, + { + "case_id": "us__scenario_114__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "glm-5.3", + "old": "took the $8,500 standard deduction instead of $19,420 itemized", + "new": "took an $8,500 standard deduction, where the engine itemizes $19,420 using an unlisted Part B premium and takes an $8,750 standard deduction when it counts neither that premium nor its Virginia withholding estimate in federal SALT", + "reason": "The prior glm-5.3 correction in prior_corrections.json, reference_exclusions.json and parameters/gov/states/va/tax/income/deductions/standard.yaml ($8,750 single in 2026). (verifier: The proposed 'otherwise' wrongly implies that removing the premium alone forces the standard deduction.)" + }, + { + "case_id": "us__scenario_114__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-5.4-mini", + "old": "and $19,420 itemized plus $1,730 of exemptions still leaves $65,594 taxable.", + "new": "and the engine's $19,420 of itemized deductions, which count an unlisted Part B premium, plus $1,730 of exemptions still leave $65,594 taxable.", + "reason": "The prior gpt-5.4-mini correction in prior_corrections.json and reference_exclusions.json identify these figures as premium-dependent." + }, + { + "case_id": "us__scenario_114__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-5.4-nano", + "old": "leaving $65,594 taxable.", + "new": "and the engine, counting an unlisted Part B premium in itemized deductions, leaves $65,594 taxable.", + "reason": "The prior gpt-5.4-nano correction in prior_corrections.json and reference_exclusions.json record that $65,594 is not an unconditional result." + }, + { + "case_id": "us__scenario_114__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-5.5", + "old": "The correct total is $19,420, so taxable income was overstated by $1,902.", + "new": "The engine's total, with the floor and an unlisted premium it imputes, is $19,420, so the model's taxable income was $1,902 above the engine's.", + "reason": "The prior gpt-5.5 correction in prior_corrections.json and reference_exclusions.json identify $19,420 as the engine's premium-dependent total." + }, + { + "case_id": "us__scenario_114__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-5.6-sol", + "old": "It used an $8,750 standard deduction instead of the $19,420 of Virginia itemized deductions that follow from the federal itemized choice.", + "new": "It used an $8,750 standard deduction. When the engine counts neither an unlisted $2,434.80 Part B premium nor a $5,367.30 Virginia withholding estimate in federal SALT, it also takes the federal standard deduction and the $8,750 Virginia standard deduction. With both inputs, it itemizes $19,420 in Virginia.", + "reason": "The prior gpt-5.6-sol corrections in prior_corrections.json and reference_exclusions.json record that the engine takes the model's standard-deduction path without both unlisted inputs. (verifier: The figures are supported, but the standard-deduction condition must explicitly exclude both inputs.)" + }, + { + "case_id": "us__scenario_114__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-5.6-terra", + "old": "instead of $19,420 itemized and $1,730 of exemptions.", + "new": "compared with the engine's deductions of $19,420 itemized, including an unlisted Part B premium, and $1,730 in exemptions.", + "reason": "The prior gpt-5.6-terra correction in prior_corrections.json and reference_exclusions.json identify the itemized total as premium-dependent. (verifier: The proposed replacement creates an unpunctuated sentence boundary after the retained 'Virginia AGI'.)" + }, + { + "case_id": "us__scenario_114__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-6-astra", + "old": "left the $2,434.80 Medicare Part B premium out of medical expenses. That made itemized $16,985.18 instead of $19,419.94.", + "new": "left out the $2,434.80 Medicare Part B premium, which the prompt does not list and the engine imputes. Its $16,985.18 of itemized deductions matches the engine's $16,985.14 without the premium, and its $3,654.16 is within a cent of the adjudicated $3,654.15 alternative.", + "reason": "The adjudication.json reasoning, the status.json exclusion note and the prior gpt-6-astra corrections record that this answer matches the alternative without the premium." + }, + { + "case_id": "us__scenario_114__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-6-luna", + "old": "on top of the correct $19,420", + "new": "on top of the engine's $19,420", + "reason": "The prior gpt-6-luna corrections in prior_corrections.json reject calling the engine's premium-inclusive total correct." + }, + { + "case_id": "us__scenario_114__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-6-sol", + "old": "It reached about $57,229 of taxable income, so it overstated itemized deductions by roughly $8,000 above the correct $19,420. The overstatement comes from medical and charitable amounts larger than the 7.5% medical floor and 0.5% charitable floor allow.", + "new": "Its about $57,229 of taxable income matches carrying into Virginia the $96,572.80 federal AGI stated in its federal answer, about $10,000 below the engine's: $76,744 of Virginia AGI less about $17,785 of itemized deductions and $1,730 of exemptions. The engine's $19,419.94 itemized total includes an unlisted Part B premium.", + "reason": "The prior gpt-6-sol corrections in prior_corrections.json found a $10,000 AGI understatement, which rules out an $8,000 excess deduction, and identified the engine's itemized total as including an imputed premium." + }, + { + "case_id": "us__scenario_114__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-6.1-sol", + "old": "left the $2,434.80 Medicare Part B premium out of the medical deduction. That made itemized $16,985.18 instead of $19,419.94.", + "new": "left out the $2,434.80 Medicare Part B premium, which the prompt does not list and the engine imputes. Its $16,985.18 of itemized deductions matches the engine's $16,985.14 without the premium. Virginia's rates on its $68,028.82 taxable income give $3,654.16, within a cent of the adjudicated $3,654.15 alternative, and its submitted $3,654.66 adds a $0.50 arithmetic slip.", + "reason": "The adjudication.json reasoning, the status.json exclusion note and the prior gpt-6.1-sol corrections record that its deductions match the alternative without the premium." + }, + { + "case_id": "us__scenario_114__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-6.1-terra", + "old": "but leaves out the $2,434.80 Medicare Part B premium in medical, against the correct $19,419.94.", + "new": "and leaves out the $2,434.80 Medicare Part B premium, which the prompt does not list and the engine imputes in its $19,419.94. Its answer is within a cent of the adjudicated $3,654.15 alternative.", + "reason": "The adjudication.json reasoning and status.json (alternative_value 3654.146) record $3,654.15 as the value without the unlisted premium." + }, + { + "case_id": "us__scenario_114__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "grok-4.3", + "old": "and $19,420 itemized plus $1,730 of exemptions leaves $65,594 taxable", + "new": "and the engine's $19,420 of itemized deductions, which count an unlisted Part B premium, plus $1,730 of exemptions leave $65,594 taxable", + "reason": "The prior grok-4.3 correction in prior_corrections.json and reference_exclusions.json identify these figures as premium-dependent." + }, + { + "case_id": "us__scenario_114__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "grok-4.5", + "old": "The correct total is $19,420, so taxable income was $67,496 instead of $65,594.", + "new": "The engine's total, with the floor and an unlisted premium it imputes, is $19,420, so the model's taxable income was $67,496 against the engine's $65,594.", + "reason": "The prior grok-4.5 corrections in prior_corrections.json and reference_exclusions.json identify the engine's figures as premium-dependent." + }, + { + "case_id": "us__scenario_114__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "grok-4.6", + "old": "counts the $2,000 OTC expenses as medical, leaves out the $2,434.80 Medicare Part B premium and skips the 0.5%-of-AGI charitable floor. The correct total is $19,419.94.", + "new": "counts the $2,000 OTC expenses as medical and skips the 0.5%-of-AGI charitable floor. The engine excludes OTC spending and instead imputes an unlisted $2,434.80 Medicare Part B premium, for a total of $19,419.94.", + "reason": "The prior grok-4.6 correction in prior_corrections.json says omitting the unlisted premium cannot be grouped with the model's errors." + }, + { + "case_id": "us__scenario_114__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "grok-4.7", + "old": "used Virginia's $8,500 standard deduction. Itemized deductions of $19,420 beat the federal standard amount, so Virginia itemized deductions apply.", + "new": "used an $8,500 Virginia standard deduction. The engine itemizes federally when it counts its unlisted Part B premium or its $5,367.30 Virginia withholding estimate in federal SALT, and with both it deducts $19,420 in Virginia. When it counts neither input, it takes the federal standard deduction and the $8,750 Virginia standard deduction, for $76,263.77 of taxable income.", + "reason": "The prior grok-4.7 corrections in prior_corrections.json found that the itemized items without either unlisted input fall below the federal standard path, and parameters/gov/states/va/tax/income/deductions/standard.yaml sets the single amount at $8,750. (verifier: Either input alone preserves itemization, so the standard-deduction condition must explicitly require neither input.)" + }, + { + "case_id": "us__scenario_114__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "kimi-k3", + "old": "took the $8,500 standard deduction instead of $19,420 of Virginia itemized deductions", + "new": "took an $8,500 standard deduction. The engine itemizes $19,420 with its unlisted Part B premium; when it counts neither that premium nor its $5,367.30 Virginia withholding estimate in federal SALT, it also takes the standard deduction, $8,750 in Virginia", + "reason": "The prior kimi-k3 corrections in prior_corrections.json and reference_exclusions.json say the engine takes the standard deduction without both unlisted inputs. (verifier: The recorded standard-deduction counterfactual requires excluding both unlisted inputs.)" + }, + { + "case_id": "us__scenario_114__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "minimax-m3", + "old": "and after $19,420 itemized and $1,730 of exemptions, $65,594 is taxable.", + "new": "and the engine's $19,420 of itemized deductions, which count an unlisted Part B premium, and $1,730 of exemptions leave $65,594 taxable.", + "reason": "The prior minimax-m3 corrections in prior_corrections.json and reference_exclusions.json identify these figures as engine assumptions." + }, + { + "case_id": "us__scenario_114__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "muse-spark-1.3", + "old": "instead of the $19,420 of Virginia itemized deductions, leaving taxable income of about $77,014 instead of $65,594.", + "new": "with the exemptions, leaving taxable income of about $77,014. The engine itemizes $19,420 using an unlisted Part B premium, leaving $65,594 taxable after exemptions. When it counts neither that premium nor its Virginia withholding estimate in federal SALT, it also takes the standard deduction, $8,750.", + "reason": "The scenario_114 state-tax entry in reference_exclusions.json and parameters/gov/states/va/tax/income/deductions/standard.yaml. (verifier: The numeric comparison is supported, but the standard-deduction counterfactual needs an explicit neither-input condition.)" + }, + { + "case_id": "us__scenario_114__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "muse-wonder", + "old": "instead of $19,420 of itemized deductions", + "new": "where the engine itemizes $19,420 using an unlisted Part B premium; when it counts neither that premium nor its Virginia withholding estimate in federal SALT, it also takes the standard deduction", + "reason": "The prior muse-wonder correction in prior_corrections.json and reference_exclusions.json say removing both unlisted inputs makes the engine take the standard deduction. (verifier: The proposed counterfactual must specify that neither input is counted because withholding alone preserves itemization.)" + }, + { + "case_id": "us__scenario_114__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "ox-alpha", + "old": "It used a standard deduction with an invented $1,000 aged add-on instead of $19,420 itemized, and it left out the $1,730 of exemptions.", + "new": "It used a standard deduction with an invented $1,000 aged add-on and left out the $1,730 of exemptions. The engine itemizes $19,420 using an unlisted Part B premium; when it counts neither that premium nor its Virginia withholding estimate in federal SALT, it also takes the standard deduction.", + "reason": "The prior ox-alpha correction in prior_corrections.json and reference_exclusions.json say removing both unlisted inputs makes the engine take the standard deduction. (verifier: The recorded standard-deduction result requires excluding both unlisted inputs.)" + }, + { + "case_id": "us__scenario_114__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "qwen3.8-max", + "old": "a $9,000 standard deduction instead of itemizing", + "new": "a $9,000 standard deduction (the engine uses $8,750 when it counts neither its unlisted Part B premium nor its Virginia withholding estimate in federal SALT)", + "reason": "The prior qwen3.8-max correction in prior_corrections.json, reference_exclusions.json and parameters/gov/states/va/tax/income/deductions/standard.yaml." + }, + { + "case_id": "us__scenario_114__state_income_tax_before_refundable_credits", + "field": "case_annotation", + "old": "Most wrong models did one of four things. They took the Virginia standard deduction instead of itemizing, kept an age deduction that is phased out, dropped the $800 aged exemption, or built itemized deductions as $17,518.", + "new": "The model answers include four recurring paths: taking a Virginia standard deduction, keeping an age deduction that is phased out, dropping the $800 aged exemption, or building itemized deductions as $17,518.", + "reason": "The recorded reading that excludes both unlisted inputs also takes the standard deduction, so that choice cannot categorically be identified as a model error." + }, + { + "case_id": "us__scenario_115__state_income_tax_before_refundable_credits", + "field": "case_annotation", + "old": "The rest added it back but overstated the deductions as large enough to wipe out $4,734.", + "new": "Several models considered adding it back but overstated the deductions as large enough to wipe out $4,734.", + "reason": "prompt.md records minimax-m3's explanation as claiming Alabama has no state income tax, contradicting this exhaustive description of the remaining models." + }, + { + "case_id": "us__scenario_117__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-fable-5", + "old": "It also left the taxable $2,589 refund out of AGI, skipped", + "new": "The adjudication permits its exclusion of the $2,589 refund because the prompt omits prior-year tax-benefit facts. It also skipped", + "reason": "adjudication.json, status.json, and record/reference_exclusions.json identify refund taxability as an unlisted input and exclude this output from scoring." + }, + { + "case_id": "us__scenario_117__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-opus-5.5", + "old": "It missed the 2026 $2,000 charitable deduction for non-itemizing joint filers, which makes the standard path $34,200, so it should not have itemized. That $1,014.64 shortfall in deductions accounts exactly for its $223.26 overstatement.", + "new": "The frozen-reference calculation includes the 2026 $2,000 charitable deduction for non-itemizing joint filers, bringing the standard path to $34,200, which is about $1,014 above its itemized estimate. Its answer is $223.26 above the frozen reference for this excluded output.", + "reason": "prompt.md gives a $33,186 itemized estimate and a $25,184.60 answer, reference_explanation.csv gives the $34,200 standard-and-charity amount and $24,961.34 frozen result, and status.json excludes the output." + }, + { + "case_id": "us__scenario_117__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.6-flash", + "old": "It cited a CTC phase-out that does not apply: the phase-out starts at $400,000 for joint filers, well above AGI of $250,733. The full $6,600 therefore applies against $31,561.34 of tax. Its $26,521.84 is $1,560 too high.", + "new": "It cited a CTC phase-out that does not apply: the joint threshold is $400,000, above AGI under either refund reading. The frozen-reference calculation applies the full $6,600 against $31,561.34 of tax. Its $26,521.84 exceeds the frozen reference by $1,560.50; this output is excluded from scoring.", + "reason": "prompt.md and status.json give $26,521.84 and $24,961.33984375, a $1,560.50 difference for an excluded output, and parameters/gov/irs/credits/ctc/phase_out/threshold.yaml sets the joint threshold at $400,000." + }, + { + "case_id": "us__scenario_117__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.8-flash", + "old": "It left the taxable $2,589 refund out of AGI (giving $248,145) and left out the $25,000 qualified overtime deduction and $2,000 non-itemizer charitable deduction. Its $33,816 is consistent with taxing roughly $216,000 instead of $191,533.36.", + "new": "It used AGI around $248,145, consistent with excluding the $2,589 refund under a reading permitted by the adjudication. Its explanation does not specify its deduction or credit amounts. The frozen-reference calculation for this excluded output uses $191,533.36 of taxable income after the $32,200 standard deduction, $25,000 qualified overtime deduction and $2,000 non-itemizer charitable deduction.", + "reason": "adjudication.json, status.json, and record/reference_exclusions.json identify refund taxability as an unlisted input and exclude this output from scoring. (verifier: The proposal retains an unsupported deduction diagnosis and a $216,000 comparison that yields $37,036 before CTC or $30,436 after the full CTC.)" + }, + { + "case_id": "us__scenario_117__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-6-sol", + "old": "It missed the 2026 $2,000 charitable deduction for non-itemizing joint filers, and the resulting $2,000 × 22% = $440 is exactly its overstatement.", + "new": "The omitted $2,000 charitable deduction adds $440 of tax at 22%; its answer exceeds the frozen reference by $440.14, including the effect of its rounded inputs. This output is excluded from scoring.", + "reason": "prompt.md gives the $25,401.48 answer and rounded taxable income, status.json gives $24,961.33984375 and excluded status, and variables/gov/irs/tax/federal_income/before_credits/tax_at_main_rates.py with parameters/gov/irs/income/bracket.yaml applies the 22% marginal rate." + }, + { + "case_id": "us__scenario_117__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "kimi-k3", + "old": "Its $9,027.51 Arkansas tax estimate also inflated SALT. As a result it itemized and reached $191,319.21 of taxable income instead of $191,533.36.", + "new": "Its $9,027.51 Arkansas tax estimate is below the engine's modeled withholding proxy used for SALT. Including the $2,000 in its comparison would leave its $34,414.79 itemized estimate above $34,200. It reached $191,319.21 of taxable income; the frozen-reference calculation for this excluded output uses $191,533.36.", + "reason": "variables/gov/irs/income/taxable_income/deductions/itemizing/state_and_local_sales_or_income_tax.py uses the withholding proxy in variables/gov/states/ar/tax/income/ar_withheld_income_tax.py with parameters/gov/states/ar/tax/income/rates/main/rate.yaml and parameters/gov/states/ar/tax/income/deductions/standard.yaml, which exceeds $9,027.51, while prompt.md shows $34,414.79 exceeds $34,200 and status.json excludes the output." + }, + { + "case_id": "us__scenario_117__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "muse-wonder", + "old": "Together these explain exactly its $759.86 understatement.", + "new": "The two steps reduce tax by a net $760; its answer is $759.86 below the frozen reference for this excluded output.", + "reason": "prompt.md gives the $24,201.48 answer and claimed $1,200 CDCC, status.json gives the excluded $24,961.33984375 reference, and variables/gov/irs/tax/federal_income/before_credits/tax_at_main_rates.py with parameters/gov/irs/income/bracket.yaml makes the $2,000 deduction worth $440." + }, + { + "case_id": "us__scenario_117__free_school_meals_eligible", + "field": "annotation", + "model": "gemini-3-flash-preview", + "old": "on top of wages that already include it, reaching $283,670.", + "new": "on top of wages that already include it; its reported $283,670 equals wages plus that premium less the $530 short-term capital loss.", + "reason": "prompt.md gives wages of $248,675, an overtime premium of $35,525 and a short-term capital gain of -$530; wages plus the premium come to $284,200, and only subtracting the $530 loss gives the model's $283,670. (verifier: Wages plus the premium total $284,200, but the proposed reconciliation overclaims by asserting a loss-subtraction step absent from Gemini's explanation.)" + }, + { + "case_id": "us__scenario_117__free_school_meals_eligible", + "field": "case_annotation", + "old": "Every model stopped at the federal 130% FPL income test", + "new": "Every model ruled out free school meal support", + "reason": "prompt.md shows that claude-sonnet-5 used a 185% FPL free-meal threshold, and that row's own annotation says so; some other models gave no percentage, so not every model stopped at the 130% FPL test. (audit: settlement (claude-opus-5-5): prompt.md: all 51 models answered No, and inkling went beyond the federal income test by asserting that Arkansas offers no universal free meals, so 'stopped at the federal income-tested rules' is false for it; 'ruled out free school meal support' holds for every row and keeps the field's closing clause about the Arkansas universal-breakfast rule true. Checked: settled by the main session itself from the case files, prompt.md and the engine source named in the evidence (the lane settlement was cancelled while every lane was closed); a GPT-6.1 Sol check follows)" + }, + { + "case_id": "us__scenario_117__state_income_tax_before_refundable_credits", + "field": "case_annotation", + "old": "Arkansas's overall itemized-deduction reduction", + "new": "the engine's charitable-deduction floor of 0.5% of federal AGI", + "reason": "The engine's variables/gov/states/ar/tax/income/deductions/itemized/ar_itemized_deductions_joint.py includes charitable_deduction, whose formula in variables/gov/irs/income/taxable_income/deductions/itemizing/charitable_deduction.py subtracts the federal-AGI floor enabled by parameters/gov/irs/deductions/itemized/charity/floor/applies.yaml and set to 0.005 by floor/amount.yaml." + }, + { + "case_id": "us__scenario_117__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "muse-spark-1.3", + "old": "at a flat 3.9%", + "new": "using a 3.9% top rate", + "reason": "The model's reasoning in prompt.md specifies a 3.9% top rate, and applying a flat 3.9% to its $221,545 base gives $8,640.26 rather than its stated $8,340." + }, + { + "case_id": "us__scenario_117__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "qwen3.8-max", + "old": "It subtracted the $60 additional credit but not the $145 personal credits", + "new": "It claimed a $60 credit of $20 per dependent, below the engine's $205 credit total", + "reason": "The model's reasoning in prompt.md explicitly claims $20 per dependent, whereas variables/gov/states/ar/tax/income/credits/ar_additional_tax_credit_for_qualified_individuals_person.py limits the engine's additional credit to the head or spouse under parameters/gov/states/ar/tax/income/credits/additional_tax_credit_for_qualified_individuals/." + }, + { + "case_id": "us__scenario_118__snap", + "field": "case_annotation", + "old": "That SSI counts as SNAP unearned income, which puts gross income at $1,014/month, not $233. After the $209 standard deduction, adjusted income is $805. The uncapped elderly/disabled excess shelter deduction is about $611, because PolicyEngine's shelter costs include a utility allowance of about $414/month on top of the $598.75/month of mortgage interest and property tax. That leaves net income of about $194, a $58.20 contribution and $239.80/month for 9 months plus $248.58 for 3 months, totaling $2,903.94.", + "new": "Federal SSI, Social Security and the $87/month New York supplement give SNAP gross income of $1,101/month on policyengine-us 2.60.0. The $209 standard deduction leaves $892. Under the engine's default county, shelter costs are $136.17/month of property tax plus the $877 utility allowance; housing_cost does not include the listed mortgage interest. The uncapped shelter deduction is about $567.17, net income rounds to $325, and the contribution rounds up to $98, giving $200/month or $2,400/year under the publication conventions. The recorded $2,903.94 remains a frozen excluded value; the mortgage residence and county are unlisted inputs.", + "reason": "record/reference_outputs.csv.meta.json's 2026-09-29 and 2026-10-23 rechecks preserve the exclusion and record the current amounts; variables/household/expense/housing/housing_cost.py, parameters/gov/usda/snap/income/deductions/utility/standard/main.yaml, variables/gov/usda/snap/income/snap_net_income.py, variables/gov/usda/snap/snap_expected_contribution.py and record/fixes/latest_c_snap_hold_fy2026.py establish the shelter inputs, rounding and held schedule." + }, + { + "case_id": "us__scenario_118__snap", + "field": "annotation", + "model": "claude-fable-5", + "old": "With $1,014 of gross income, net income is about $194, and the benefit is $239.80/month, not $293.", + "new": "The 2.60.0 default-county recheck records $1,101 gross income, $325 net income and $200/month. The frozen $2,903.94 remains excluded from scoring.", + "reason": "record/reference_outputs.csv.meta.json's 2026-10-23 recheck records these amounts with ny_ssp counted through parameters/gov/usda/snap/income/sources/unearned.yaml; status.json keeps the frozen value excluded." + }, + { + "case_id": "us__scenario_118__snap", + "field": "annotation", + "model": "claude-fable-5.1", + "old": "It left out the utility allowance (about $414/month) that PolicyEngine adds, so its excess shelter deduction was $196 instead of about $611. That left net income at $609 instead of about $194, giving $115/month instead of $239.80.", + "new": "The 2.60.0 engine uses the listed property tax and an $877/month utility allowance under its default county; housing_cost does not include mortgage interest. Including the $87 New York supplement gives an excess shelter deduction of about $567, $325 net income and $200/month. The frozen $2,903.94 remains excluded from scoring.", + "reason": "record/reference_outputs.csv.meta.json's 2026-10-23 recheck gives $2,400/year, variables/household/expense/housing/housing_cost.py omits mortgage interest, and parameters/gov/usda/snap/income/deductions/utility/standard/main.yaml sets NY_ONY to $877; status.json keeps the frozen value excluded." + }, + { + "case_id": "us__scenario_118__snap", + "field": "annotation", + "model": "claude-haiku-4.5", + "old": "Gross income of $1,014/month is 78% of FPG, net income of about $194 is far below the $1,304 net limit, assets are $70, and SSI receipt confers categorical eligibility. So the household gets $239.80/month, not $0.", + "new": "The 2.60.0 default-county recheck records $1,101 gross income, $325 net income and $200/month. The frozen $2,903.94 remains excluded from scoring.", + "reason": "record/reference_outputs.csv.meta.json's 2026-10-23 recheck records these amounts with ny_ssp counted through parameters/gov/usda/snap/income/sources/unearned.yaml; status.json keeps the frozen value excluded." + }, + { + "case_id": "us__scenario_118__snap", + "field": "annotation", + "model": "claude-haiku-5.5", + "old": "It returned $0 without doing any budget calculation, even though the household meets every eligibility test (categorically eligible through SSI, assets of $70, net income of about $194). The standard formula gives $298 − $58.20 = $239.80/month.", + "new": "It returned $0 without a budget calculation. The 2.60.0 default-county recheck records $1,101 gross income, $325 net income and $200/month. The frozen $2,903.94 remains excluded from scoring.", + "reason": "record/reference_outputs.csv.meta.json's 2026-10-23 recheck records these amounts with ny_ssp counted through parameters/gov/usda/snap/income/sources/unearned.yaml; status.json keeps the frozen value excluded." + }, + { + "case_id": "us__scenario_118__snap", + "field": "annotation", + "model": "claude-opus-4.7", + "old": "Leaving out SSI drove net income to $0 and the answer to the maximum allotment, when the correct net income of about $194 gives $239.80/month.", + "new": "Leaving out SSI drove its calculated net income to $0. The 2.60.0 default-county recheck records $1,101 gross income, $325 net income and $200/month. The frozen $2,903.94 remains excluded from scoring.", + "reason": "record/reference_outputs.csv.meta.json's 2026-10-23 recheck records these amounts with ny_ssp counted through parameters/gov/usda/snap/income/sources/unearned.yaml; status.json keeps the frozen value excluded." + }, + { + "case_id": "us__scenario_118__snap", + "field": "annotation", + "model": "claude-opus-4.8", + "old": "Counting SSI, the standard deduction and the uncapped shelter-plus-utility deduction gives net income of about $194 and $239.80/month.", + "new": "The 2.60.0 default-county recheck records $1,101 gross income, $325 net income and $200/month. The frozen $2,903.94 remains excluded from scoring.", + "reason": "record/reference_outputs.csv.meta.json's 2026-10-23 recheck records these amounts with ny_ssp counted through parameters/gov/usda/snap/income/sources/unearned.yaml; status.json keeps the frozen value excluded." + }, + { + "case_id": "us__scenario_118__snap", + "field": "annotation", + "model": "claude-opus-5", + "old": "The correct budget, with SSI included and an uncapped shelter deduction of about $611, gives net income of about $194 and $239.80/month.", + "new": "The 2.60.0 default-county recheck records $1,101 gross income, $325 net income and $200/month. The frozen $2,903.94 remains excluded from scoring.", + "reason": "record/reference_outputs.csv.meta.json's 2026-10-23 recheck records these amounts with ny_ssp counted through parameters/gov/usda/snap/income/sources/unearned.yaml; status.json keeps the frozen value excluded." + }, + { + "case_id": "us__scenario_118__snap", + "field": "annotation", + "model": "claude-opus-5.5", + "old": "It counted SSI correctly, but its shelter costs were only the $599 of mortgage interest and property tax, without the utility allowance of about $414/month. That gave an excess shelter deduction of $196 instead of about $611 and net income of $609 instead of about $194, so it got $115/month instead of $239.80.", + "new": "It used $599/month of mortgage interest and property tax as shelter costs. The 2.60.0 engine uses the listed property tax and an $877/month utility allowance under its default county; housing_cost does not include mortgage interest. Including the $87 New York supplement gives an excess shelter deduction of about $567, $325 net income and $200/month. The frozen $2,903.94 remains excluded from scoring.", + "reason": "record/reference_outputs.csv.meta.json's 2026-10-23 recheck gives $2,400/year, variables/household/expense/housing/housing_cost.py omits mortgage interest, and parameters/gov/usda/snap/income/deductions/utility/standard/main.yaml sets NY_ONY to $877; status.json keeps the frozen value excluded." + }, + { + "case_id": "us__scenario_118__snap", + "field": "annotation", + "model": "claude-sonnet-4.6", + "old": "With gross income of $1,014, net income is about $194, and the benefit is $239.80/month.", + "new": "The 2.60.0 default-county recheck records $1,101 gross income, $325 net income and $200/month. The frozen $2,903.94 remains excluded from scoring.", + "reason": "record/reference_outputs.csv.meta.json's 2026-10-23 recheck records these amounts with ny_ssp counted through parameters/gov/usda/snap/income/sources/unearned.yaml; status.json keeps the frozen value excluded." + }, + { + "case_id": "us__scenario_118__snap", + "field": "annotation", + "model": "claude-sonnet-5", + "old": "Including SSI gives net income of about $194, a $58.20 contribution and $239.80/month.", + "new": "The 2.60.0 default-county recheck records $1,101 gross income, $325 net income and $200/month. The frozen $2,903.94 remains excluded from scoring.", + "reason": "record/reference_outputs.csv.meta.json's 2026-10-23 recheck records these amounts with ny_ssp counted through parameters/gov/usda/snap/income/sources/unearned.yaml; status.json keeps the frozen value excluded." + }, + { + "case_id": "us__scenario_118__snap", + "field": "annotation", + "model": "claude-sonnet-5.5", + "old": "The correct net income of about $194 gives $239.80/month.", + "new": "The 2.60.0 default-county recheck records $1,101 gross income, $325 net income and $200/month. The frozen $2,903.94 remains excluded from scoring.", + "reason": "record/reference_outputs.csv.meta.json's 2026-10-23 recheck records these amounts with ny_ssp counted through parameters/gov/usda/snap/income/sources/unearned.yaml; status.json keeps the frozen value excluded." + }, + { + "case_id": "us__scenario_118__snap", + "field": "annotation", + "model": "deepseek-v4-flash-0731", + "old": "With $1,014 of gross income, a $209 standard deduction and an uncapped shelter deduction of about $611, net income is about $194 and the benefit is $239.80/month, not ~$282.", + "new": "The 2.60.0 engine uses the listed property tax and an $877/month utility allowance under its default county; housing_cost does not include mortgage interest. Including the $87 New York supplement gives an excess shelter deduction of about $567, $325 net income and $200/month. The frozen $2,903.94 remains excluded from scoring.", + "reason": "record/reference_outputs.csv.meta.json's 2026-10-23 recheck gives $2,400/year, variables/household/expense/housing/housing_cost.py omits mortgage interest, and parameters/gov/usda/snap/income/deductions/utility/standard/main.yaml sets NY_ONY to $877; status.json keeps the frozen value excluded." + }, + { + "case_id": "us__scenario_118__snap", + "field": "annotation", + "model": "deepseek-v4-pro", + "old": "With SSI included, net income is about $194, giving $298 − $58.20 = $239.80/month.", + "new": "The 2.60.0 default-county recheck records $1,101 gross income, $325 net income and $200/month. The frozen $2,903.94 remains excluded from scoring.", + "reason": "record/reference_outputs.csv.meta.json's 2026-10-23 recheck records these amounts with ny_ssp counted through parameters/gov/usda/snap/income/sources/unearned.yaml; status.json keeps the frozen value excluded." + }, + { + "case_id": "us__scenario_118__snap", + "field": "annotation", + "model": "deepseek-v4-pro-0813", + "old": "It counted SSI, but its shelter costs were only the $598.75 of mortgage interest and property tax, without the utility allowance of about $414/month. That gave an excess shelter deduction of $198.75 instead of about $611 and net income of $601 instead of about $194. It also used a $303 maximum allotment instead of $298.", + "new": "It counted SSI and used $598.75 of mortgage interest and property tax as shelter costs and a $303 maximum allotment. The 2.60.0 engine uses the listed property tax and an $877/month utility allowance under its default county; housing_cost does not include mortgage interest. Including the $87 New York supplement gives an excess shelter deduction of about $567, $325 net income and $200/month. The frozen $2,903.94 remains excluded from scoring.", + "reason": "record/reference_outputs.csv.meta.json's 2026-10-23 recheck gives $2,400/year, variables/household/expense/housing/housing_cost.py omits mortgage interest, and parameters/gov/usda/snap/income/deductions/utility/standard/main.yaml sets NY_ONY to $877; status.json keeps the frozen value excluded." + }, + { + "case_id": "us__scenario_118__snap", + "field": "annotation", + "model": "deepseek-v4.1-flash", + "old": "The correct budget on $1,014 of gross income gives net income of about $194 and $239.80/month.", + "new": "The 2.60.0 default-county recheck records $1,101 gross income, $325 net income and $200/month. The frozen $2,903.94 remains excluded from scoring.", + "reason": "record/reference_outputs.csv.meta.json's 2026-10-23 recheck records these amounts with ny_ssp counted through parameters/gov/usda/snap/income/sources/unearned.yaml; status.json keeps the frozen value excluded." + }, + { + "case_id": "us__scenario_118__snap", + "field": "annotation", + "model": "gemini-3-flash-preview", + "old": "It counted SSI (at $864.67, which wrongly includes a state supplement) and then claimed net income was $0. Half of the roughly $805–$889 adjusted income comes off shelter costs, so even with the utility allowance the excess shelter deduction is about $611 and net income is about $194, not zero. The benefit is $239.80/month, not the $292 maximum.", + "new": "It estimated SSI at $864.67/month and net income at $0. The current engine counts $780.67 of federal SSI plus $87 of New York SSP, totaling $867.67/month before Social Security. The 2.60.0 default-county recheck records $1,101 gross income, $325 net income and $200/month. The frozen $2,903.94 remains excluded from scoring.", + "reason": "parameters/gov/states/ny/otda/ssp/amount/individual.yaml sets $87 and variables/gov/usda/snap/income/snap_unearned_income_person.py counts it through parameters/gov/usda/snap/income/sources/unearned.yaml; record/reference_outputs.csv.meta.json's 2026-10-23 recheck gives $1,101 gross income and $200/month while status.json keeps the frozen value excluded. (verifier: The old calculation requires correction, but the model's reasoning does not identify a state supplement as the source of its SSI estimate.)" + }, + { + "case_id": "us__scenario_118__snap", + "field": "annotation", + "model": "gemini-3.1-flash-lite-preview", + "old": "The household is categorically eligible through SSI and has net income of about $194, so it gets $239.80/month, not $0.", + "new": "SSI confers categorical eligibility. The 2.60.0 default-county recheck records $1,101 gross income, $325 net income and $200/month. The frozen $2,903.94 remains excluded from scoring.", + "reason": "record/reference_outputs.csv.meta.json's 2026-10-23 recheck records these amounts with ny_ssp counted through parameters/gov/usda/snap/income/sources/unearned.yaml; status.json keeps the frozen value excluded." + }, + { + "case_id": "us__scenario_118__snap", + "field": "annotation", + "model": "gemini-3.1-pro-preview", + "old": "Its biggest error was leaving the utility allowance out of shelter costs, which held the excess shelter deduction to $173 instead of about $611 and pushed net income to $679 instead of about $194.", + "new": "The 2.60.0 engine uses the listed property tax and an $877/month utility allowance under its default county; housing_cost does not include mortgage interest. Including the $87 New York supplement gives an excess shelter deduction of about $567, $325 net income and $200/month. The frozen $2,903.94 remains excluded from scoring.", + "reason": "record/reference_outputs.csv.meta.json's 2026-10-23 recheck gives $2,400/year, variables/household/expense/housing/housing_cost.py omits mortgage interest, and parameters/gov/usda/snap/income/deductions/utility/standard/main.yaml sets NY_ONY to $877; status.json keeps the frozen value excluded." + }, + { + "case_id": "us__scenario_118__snap", + "field": "annotation", + "model": "gemini-3.5-flash-lite", + "old": "It returned $0, but the household is categorically eligible through SSI, holds $70 in assets and has net income of about $194. The standard formula gives $239.80/month ($2,903.94/year).", + "new": "It returned $0. The 2.60.0 default-county recheck records $1,101 gross income, $325 net income and $200/month. The frozen $2,903.94 remains excluded from scoring.", + "reason": "record/reference_outputs.csv.meta.json's 2026-10-23 recheck records these amounts with ny_ssp counted through parameters/gov/usda/snap/income/sources/unearned.yaml; status.json keeps the frozen value excluded." + }, + { + "case_id": "us__scenario_118__snap", + "field": "annotation", + "model": "gemini-3.6-flash", + "old": "With SSI counted, net income is about $194 and the benefit is $239.80/month.", + "new": "The 2.60.0 default-county recheck records $1,101 gross income, $325 net income and $200/month. The frozen $2,903.94 remains excluded from scoring.", + "reason": "record/reference_outputs.csv.meta.json's 2026-10-23 recheck records these amounts with ny_ssp counted through parameters/gov/usda/snap/income/sources/unearned.yaml; status.json keeps the frozen value excluded." + }, + { + "case_id": "us__scenario_118__snap", + "field": "annotation", + "model": "gemini-3.7-flash", + "old": "Its $69/month answer matches counting SSI but using only the mortgage interest and property tax as shelter costs, with net income around $760. Adding the utility allowance of about $414/month makes the excess shelter deduction about $611 and net income about $194, which gives $239.80/month.", + "new": "It attributed its $828 annual estimate to standard and excess shelter deductions for mortgage interest and property tax. The 2.60.0 engine uses the listed property tax and an $877/month utility allowance under its default county; housing_cost does not include mortgage interest. Including the $87 New York supplement gives an excess shelter deduction of about $567, $325 net income and $200/month. The frozen $2,903.94 remains excluded from scoring.", + "reason": "record/reference_outputs.csv.meta.json's 2026-10-23 recheck gives $2,400/year, variables/household/expense/housing/housing_cost.py omits mortgage interest, and parameters/gov/usda/snap/income/deductions/utility/standard/main.yaml sets NY_ONY to $877; status.json keeps the frozen value excluded." + }, + { + "case_id": "us__scenario_118__snap", + "field": "annotation", + "model": "gemini-4-argon", + "old": "Its $70/month answer matches counting SSI but using only the mortgage interest and property tax as shelter costs, which leaves net income around $750. With the utility allowance included, the excess shelter deduction is about $611, net income is about $194, and the benefit is $239.80/month.", + "new": "It based its $843 annual estimate on Social Security, SSI and shelter expenses from mortgage interest and property tax. The 2.60.0 engine uses the listed property tax and an $877/month utility allowance under its default county; housing_cost does not include mortgage interest. Including the $87 New York supplement gives an excess shelter deduction of about $567, $325 net income and $200/month. The frozen $2,903.94 remains excluded from scoring.", + "reason": "record/reference_outputs.csv.meta.json's 2026-10-23 recheck gives $2,400/year, variables/household/expense/housing/housing_cost.py omits mortgage interest, and parameters/gov/usda/snap/income/deductions/utility/standard/main.yaml sets NY_ONY to $877; status.json keeps the frozen value excluded." + }, + { + "case_id": "us__scenario_118__snap", + "field": "annotation", + "model": "glm-5.2", + "old": "With $1,014 of gross income, net income is about $194 and the benefit is $239.80/month.", + "new": "The 2.60.0 default-county recheck records $1,101 gross income, $325 net income and $200/month. The frozen $2,903.94 remains excluded from scoring.", + "reason": "record/reference_outputs.csv.meta.json's 2026-10-23 recheck records these amounts with ny_ssp counted through parameters/gov/usda/snap/income/sources/unearned.yaml; status.json keeps the frozen value excluded." + }, + { + "case_id": "us__scenario_118__snap", + "field": "annotation", + "model": "glm-5.3", + "old": "The correct budget gives net income of about $194 and $239.80/month, not ~$288.", + "new": "The 2.60.0 default-county recheck records $1,101 gross income, $325 net income and $200/month. The frozen $2,903.94 remains excluded from scoring.", + "reason": "record/reference_outputs.csv.meta.json's 2026-10-23 recheck records these amounts with ny_ssp counted through parameters/gov/usda/snap/income/sources/unearned.yaml; status.json keeps the frozen value excluded." + }, + { + "case_id": "us__scenario_118__snap", + "field": "annotation", + "model": "gpt-5.4-mini", + "old": "Net income is about $194, so the benefit is $239.80/month, not $0.", + "new": "The 2.60.0 default-county recheck records $1,101 gross income, $325 net income and $200/month. The frozen $2,903.94 remains excluded from scoring.", + "reason": "record/reference_outputs.csv.meta.json's 2026-10-23 recheck records these amounts with ny_ssp counted through parameters/gov/usda/snap/income/sources/unearned.yaml; status.json keeps the frozen value excluded." + }, + { + "case_id": "us__scenario_118__snap", + "field": "annotation", + "model": "gpt-5.4-nano", + "old": "The listed facts are enough: SSI-based categorical eligibility, $70 of assets, $1,014 of gross income and uncapped shelter costs give net income of about $194 and $239.80/month.", + "new": "The 2.60.0 default-county recheck records $1,101 gross income, $325 net income and $200/month. The frozen $2,903.94 remains excluded from scoring.", + "reason": "record/reference_outputs.csv.meta.json's 2026-10-23 recheck records these amounts with ny_ssp counted through parameters/gov/usda/snap/income/sources/unearned.yaml; status.json keeps the frozen value excluded." + }, + { + "case_id": "us__scenario_118__snap", + "field": "annotation", + "model": "gpt-5.5", + "old": "Counting SSI and applying the uncapped shelter-plus-utility deduction gives net income of about $194 and $239.80/month.", + "new": "The 2.60.0 default-county recheck records $1,101 gross income, $325 net income and $200/month. The frozen $2,903.94 remains excluded from scoring.", + "reason": "record/reference_outputs.csv.meta.json's 2026-10-23 recheck records these amounts with ny_ssp counted through parameters/gov/usda/snap/income/sources/unearned.yaml; status.json keeps the frozen value excluded." + }, + { + "case_id": "us__scenario_118__snap", + "field": "annotation", + "model": "gpt-5.6-luna", + "old": "With SSI counted, net income is about $194 and the benefit is $239.80/month ($2,903.94/year).", + "new": "The 2.60.0 default-county recheck records $1,101 gross income, $325 net income and $200/month. The frozen $2,903.94 remains excluded from scoring.", + "reason": "record/reference_outputs.csv.meta.json's 2026-10-23 recheck records these amounts with ny_ssp counted through parameters/gov/usda/snap/income/sources/unearned.yaml; status.json keeps the frozen value excluded." + }, + { + "case_id": "us__scenario_118__snap", + "field": "annotation", + "model": "gpt-5.6-sol", + "old": "It counted SSI, but its $115/month result means shelter costs were only the mortgage interest and property tax, without the utility allowance of about $414/month. With the allowance, the excess shelter deduction is about $611 instead of $196 and net income is about $194, giving $239.80/month.", + "new": "It estimated $115/month after the standard and excess shelter deductions. The 2.60.0 engine uses the listed property tax and an $877/month utility allowance under its default county; housing_cost does not include mortgage interest. Including the $87 New York supplement gives an excess shelter deduction of about $567, $325 net income and $200/month. The frozen $2,903.94 remains excluded from scoring.", + "reason": "record/reference_outputs.csv.meta.json's 2026-10-23 recheck gives $2,400/year, variables/household/expense/housing/housing_cost.py omits mortgage interest, and parameters/gov/usda/snap/income/deductions/utility/standard/main.yaml sets NY_ONY to $877; status.json keeps the frozen value excluded." + }, + { + "case_id": "us__scenario_118__snap", + "field": "annotation", + "model": "gpt-6-astra", + "old": "Applying the uncapped excess shelter deduction (about $611 with the utility allowance) gives net income of about $194 and $239.80/month, not $56.50.", + "new": "The 2.60.0 engine uses the listed property tax and an $877/month utility allowance under its default county; housing_cost does not include mortgage interest. Including the $87 New York supplement gives an excess shelter deduction of about $567, $325 net income and $200/month. The frozen $2,903.94 remains excluded from scoring.", + "reason": "record/reference_outputs.csv.meta.json's 2026-10-23 recheck gives $2,400/year, variables/household/expense/housing/housing_cost.py omits mortgage interest, and parameters/gov/usda/snap/income/deductions/utility/standard/main.yaml sets NY_ONY to $877; status.json keeps the frozen value excluded." + }, + { + "case_id": "us__scenario_118__snap", + "field": "annotation", + "model": "gpt-6-luna", + "old": "With $1,014 of gross income, net income is about $194 and the benefit is $239.80/month.", + "new": "The 2.60.0 default-county recheck records $1,101 gross income, $325 net income and $200/month. The frozen $2,903.94 remains excluded from scoring.", + "reason": "record/reference_outputs.csv.meta.json's 2026-10-23 recheck records these amounts with ny_ssp counted through parameters/gov/usda/snap/income/sources/unearned.yaml; status.json keeps the frozen value excluded." + }, + { + "case_id": "us__scenario_118__snap", + "field": "annotation", + "model": "gpt-6-sol", + "old": "With federal SSI only and the utility allowance included, net income is about $194/month and the benefit is $239.80/month.", + "new": "The current engine counts the New York supplement in SNAP income. The 2.60.0 engine uses the listed property tax and an $877/month utility allowance under its default county; housing_cost does not include mortgage interest. Including the $87 New York supplement gives an excess shelter deduction of about $567, $325 net income and $200/month. The frozen $2,903.94 remains excluded from scoring.", + "reason": "record/reference_outputs.csv.meta.json's 2026-10-23 recheck counts New York SSP through parameters/gov/usda/snap/income/sources/unearned.yaml; variables/household/expense/housing/housing_cost.py and parameters/gov/usda/snap/income/deductions/utility/standard/main.yaml establish property tax and the $877 allowance, while status.json preserves the exclusion." + }, + { + "case_id": "us__scenario_118__snap", + "field": "annotation", + "model": "gpt-6.1-sol", + "old": "Leaving out the utility allowance of about $414/month cut the excess shelter deduction from about $611 to $196, so it got $115.38/month instead of $239.80.", + "new": "The 2.60.0 engine uses the listed property tax and an $877/month utility allowance under its default county; housing_cost does not include mortgage interest. Including the $87 New York supplement gives an excess shelter deduction of about $567, $325 net income and $200/month. The frozen $2,903.94 remains excluded from scoring.", + "reason": "record/reference_outputs.csv.meta.json's 2026-10-23 recheck gives $2,400/year, variables/household/expense/housing/housing_cost.py omits mortgage interest, and parameters/gov/usda/snap/income/deductions/utility/standard/main.yaml sets NY_ONY to $877; status.json keeps the frozen value excluded." + }, + { + "case_id": "us__scenario_118__snap", + "field": "annotation", + "model": "gpt-6.1-terra", + "old": "It said no SNAP shelter expense was specified, but the listed mortgage interest and property tax are allowable shelter costs for this uncapped elderly/disabled household. Applying the excess shelter deduction (about $611 with the utility allowance) brings net income from $805 to about $194 and the benefit to $239.80/month.", + "new": "It applied no shelter deduction. The engine counts the listed property tax in housing_cost; whether the listed mortgage interest belongs to the occupied home remains unresolved. The 2.60.0 default-county recheck records $1,101 gross income, $325 net income and $200/month. The frozen $2,903.94 remains excluded from scoring.", + "reason": "adjudication.json leaves mortgage residence unresolved, variables/household/expense/housing/housing_cost.py includes property tax and omits mortgage interest, and record/reference_outputs.csv.meta.json's 2026-10-23 recheck gives $2,400/year while status.json retains the exclusion." + }, + { + "case_id": "us__scenario_118__snap", + "field": "annotation", + "model": "grok-4.3", + "old": "The household is categorically eligible through SSI, and the standard budget gives net income of about $194 and $239.80/month.", + "new": "SSI confers categorical eligibility. The 2.60.0 default-county recheck records $1,101 gross income, $325 net income and $200/month. The frozen $2,903.94 remains excluded from scoring.", + "reason": "record/reference_outputs.csv.meta.json's 2026-10-23 recheck records these amounts with ny_ssp counted through parameters/gov/usda/snap/income/sources/unearned.yaml; status.json keeps the frozen value excluded." + }, + { + "case_id": "us__scenario_118__snap", + "field": "annotation", + "model": "grok-4.6", + "old": "With SSI included, net income is about $194 and the benefit is $239.80/month.", + "new": "The 2.60.0 default-county recheck records $1,101 gross income, $325 net income and $200/month. The frozen $2,903.94 remains excluded from scoring.", + "reason": "record/reference_outputs.csv.meta.json's 2026-10-23 recheck records these amounts with ny_ssp counted through parameters/gov/usda/snap/income/sources/unearned.yaml; status.json keeps the frozen value excluded." + }, + { + "case_id": "us__scenario_118__snap", + "field": "annotation", + "model": "grok-4.7", + "old": "Leaving out the utility allowance put net income at $608.75/month instead of about $194, so it got $115.38/month instead of $239.80.", + "new": "The 2.60.0 engine uses the listed property tax and an $877/month utility allowance under its default county; housing_cost does not include mortgage interest. Including the $87 New York supplement gives an excess shelter deduction of about $567, $325 net income and $200/month. The frozen $2,903.94 remains excluded from scoring.", + "reason": "record/reference_outputs.csv.meta.json's 2026-10-23 recheck gives $2,400/year, variables/household/expense/housing/housing_cost.py omits mortgage interest, and parameters/gov/usda/snap/income/deductions/utility/standard/main.yaml sets NY_ONY to $877; status.json keeps the frozen value excluded." + }, + { + "case_id": "us__scenario_118__snap", + "field": "annotation", + "model": "grok-build-0.1", + "old": "The correct budget on $1,014 of gross income with an uncapped shelter deduction gives net income of about $194 and $239.80/month.", + "new": "The 2.60.0 default-county recheck records $1,101 gross income, $325 net income and $200/month. The frozen $2,903.94 remains excluded from scoring.", + "reason": "record/reference_outputs.csv.meta.json's 2026-10-23 recheck records these amounts with ny_ssp counted through parameters/gov/usda/snap/income/sources/unearned.yaml; status.json keeps the frozen value excluded." + }, + { + "case_id": "us__scenario_118__snap", + "field": "annotation", + "model": "inkling", + "old": "Counting SSI gives net income of about $194 and $239.80/month.", + "new": "The 2.60.0 default-county recheck records $1,101 gross income, $325 net income and $200/month. The frozen $2,903.94 remains excluded from scoring.", + "reason": "record/reference_outputs.csv.meta.json's 2026-10-23 recheck records these amounts with ny_ssp counted through parameters/gov/usda/snap/income/sources/unearned.yaml; status.json keeps the frozen value excluded." + }, + { + "case_id": "us__scenario_118__snap", + "field": "annotation", + "model": "kimi-k2.6", + "old": "With SSI counted, net income is about $194 and the benefit is $239.80/month.", + "new": "The 2.60.0 default-county recheck records $1,101 gross income, $325 net income and $200/month. The frozen $2,903.94 remains excluded from scoring.", + "reason": "record/reference_outputs.csv.meta.json's 2026-10-23 recheck records these amounts with ny_ssp counted through parameters/gov/usda/snap/income/sources/unearned.yaml; status.json keeps the frozen value excluded." + }, + { + "case_id": "us__scenario_118__snap", + "field": "annotation", + "model": "kimi-k3", + "old": "It wrongly said there was no SNAP housing-cost input and dropped the shelter deduction, even though mortgage interest and property tax are listed. It also inflated SSI to $10,412 by adding a state supplement. With federal SSI and the uncapped shelter-plus-utility deduction, net income is about $194 instead of $892, and the benefit is $239.80/month instead of $30.", + "new": "Its $1,101 gross income correctly includes $10,412/year of federal SSI and New York SSP. It applied the $209 standard deduction and no excess shelter deduction. The 2.60.0 default-county recheck records $325 net income and $200/month. The frozen $2,903.94 remains excluded from scoring.", + "reason": "parameters/gov/states/ny/otda/ssp/amount/individual.yaml sets $87 and variables/gov/usda/snap/income/snap_unearned_income_person.py counts it through parameters/gov/usda/snap/income/sources/unearned.yaml; record/reference_outputs.csv.meta.json's 2026-10-23 recheck gives $1,101 gross income and $200/month while status.json keeps the frozen value excluded." + }, + { + "case_id": "us__scenario_118__snap", + "field": "annotation", + "model": "minimax-m3", + "old": "Low income increases the benefit, and the SSI-eligible head with net income of about $194 gets $239.80/month.", + "new": "Low income increases the calculated benefit. The 2.60.0 default-county recheck records $1,101 gross income, $325 net income and $200/month. The frozen $2,903.94 remains excluded from scoring.", + "reason": "record/reference_outputs.csv.meta.json's 2026-10-23 recheck records these amounts with ny_ssp counted through parameters/gov/usda/snap/income/sources/unearned.yaml; status.json keeps the frozen value excluded." + }, + { + "case_id": "us__scenario_118__snap", + "field": "annotation", + "model": "muse-spark-1.3", + "old": "It also overstated SSI by adding a state supplement, reaching $1,101 of income. The uncapped shelter-plus-utility deduction brings net income to about $194 instead of $897, giving $239.80/month instead of $28.90.", + "new": "Its $1,101 monthly gross income includes the New York supplement counted by the current engine. The 2.60.0 default-county recheck records $325 net income and $200/month. The frozen $2,903.94 remains excluded from scoring.", + "reason": "parameters/gov/states/ny/otda/ssp/amount/individual.yaml sets $87 and variables/gov/usda/snap/income/snap_unearned_income_person.py counts it through parameters/gov/usda/snap/income/sources/unearned.yaml; record/reference_outputs.csv.meta.json's 2026-10-23 recheck gives $1,101 gross income and $200/month while status.json keeps the frozen value excluded." + }, + { + "case_id": "us__scenario_118__snap", + "field": "annotation", + "model": "muse-wonder", + "old": "It left out the utility allowance of about $414/month that raises the deduction to about $611, which cuts net income to about $194 and raises the benefit to $239.80/month.", + "new": "The 2.60.0 engine uses the listed property tax and an $877/month utility allowance under its default county; housing_cost does not include mortgage interest. Including the $87 New York supplement gives an excess shelter deduction of about $567, $325 net income and $200/month. The frozen $2,903.94 remains excluded from scoring.", + "reason": "record/reference_outputs.csv.meta.json's 2026-10-23 recheck gives $2,400/year, variables/household/expense/housing/housing_cost.py omits mortgage interest, and parameters/gov/usda/snap/income/deductions/utility/standard/main.yaml sets NY_ONY to $877; status.json keeps the frozen value excluded." + }, + { + "case_id": "us__scenario_118__snap", + "field": "annotation", + "model": "ox-alpha", + "old": "It got income ($1,014), the standard deduction ($209) and the maximum allotment ($298) right, but its shelter costs were only $598.75. Leaving out the utility allowance of about $414/month gave an excess shelter deduction of $196.25 instead of about $611 and net income of $608.75 instead of about $194, so it got $115.38/month instead of $239.80.", + "new": "It used the held $209 standard deduction and $298 maximum allotment. The 2.60.0 engine uses the listed property tax and an $877/month utility allowance under its default county; housing_cost does not include mortgage interest. Including the $87 New York supplement gives an excess shelter deduction of about $567, $325 net income and $200/month. The frozen $2,903.94 remains excluded from scoring.", + "reason": "record/reference_outputs.csv.meta.json's 2026-10-23 recheck gives $2,400/year, variables/household/expense/housing/housing_cost.py omits mortgage interest, and parameters/gov/usda/snap/income/deductions/utility/standard/main.yaml sets NY_ONY to $877; status.json keeps the frozen value excluded." + }, + { + "case_id": "us__scenario_118__snap", + "field": "annotation", + "model": "qwen-3.7-max", + "old": "The correct budget gives net income of about $194 and $239.80/month, not ~$280.", + "new": "The 2.60.0 default-county recheck records $1,101 gross income, $325 net income and $200/month. The frozen $2,903.94 remains excluded from scoring.", + "reason": "record/reference_outputs.csv.meta.json's 2026-10-23 recheck records these amounts with ny_ssp counted through parameters/gov/usda/snap/income/sources/unearned.yaml; status.json keeps the frozen value excluded." + }, + { + "case_id": "us__scenario_118__snap", + "field": "annotation", + "model": "qwen3.8-max", + "old": "SNAP covers single-adult households, and this SSI recipient is categorically eligible with net income of about $194, which gives $239.80/month.", + "new": "SNAP covers single-adult households. The 2.60.0 default-county recheck records $1,101 gross income, $325 net income and $200/month. The frozen $2,903.94 remains excluded from scoring.", + "reason": "record/reference_outputs.csv.meta.json's 2026-10-23 recheck records these amounts with ny_ssp counted through parameters/gov/usda/snap/income/sources/unearned.yaml; status.json keeps the frozen value excluded." + }, + { + "case_id": "us__scenario_118__state_refundable_credits", + "field": "annotation", + "model": "claude-fable-5", + "old": "In fact, the NY real property tax credit covers owners who pay real estate taxes, and its 50%-of-excess amount ($817) is capped at the $375 age-65+ maximum.", + "new": "In fact, this 74-year-old homeowner has federal AGI of $0 and property taxes above 3.5% of that AGI, so the flat table gives $375.", + "reason": "adjudication.json, prior_corrections.json and engine variables/gov/states/ny/tax/income/credits/ny_real_property_tax_credit.py establish a federal-AGI flat-table payment for 2026, making the 50%-of-excess cap obsolete." + }, + { + "case_id": "us__scenario_118__state_refundable_credits", + "field": "annotation", + "model": "claude-opus-4.7", + "old": "The model correctly identified the real property tax credit and the $375 senior maximum, then reported $63, a figure from the under-65 schedule. The head is 74, so the elderly maximum applies, and the 50%-of-excess amount ($817) is above it, giving $375.", + "new": "The model identified the real property tax credit and the $375 senior maximum, then reported an unexplained $63. With federal AGI of $0 and property taxes above 3.5% of that AGI, this 74-year-old filer receives a flat $375.", + "reason": "prompt.md leaves the $63 formula unspecified, prior_corrections.json already removed the under-65-cap attribution, and adjudication.json and engine variables/gov/states/ny/tax/income/credits/ny_real_property_tax_credit.py establish the federal-AGI flat-table calculation." + }, + { + "case_id": "us__scenario_118__state_refundable_credits", + "field": "annotation", + "model": "claude-opus-5.5", + "old": "The model imputed SSI that was not listed and raised household gross income to $12,168, which dropped the age-65+ maximum to $171. Without that income, 50% of the property taxes above the floor ($817) exceeds the $375 senior maximum, so the credit is $375.", + "new": "The model used the repealed household-gross-income formula, including estimated SSI, to select a $171 income-band cap. With federal AGI of $0 and property taxes above 3.5% of that AGI, this 74-year-old filer receives a flat $375.", + "reason": "adjudication.json, prior_corrections.json and engine variables/gov/states/ny/tax/income/credits/ny_real_property_tax_credit.py establish that the error is using the obsolete household-gross-income calculation, with the reference determined by federal AGI and a flat table." + }, + { + "case_id": "us__scenario_118__state_refundable_credits", + "field": "annotation", + "model": "claude-sonnet-4.6", + "old": "The model computed a $733 excess, then capped it at $75, believing the higher maximum needs dependents.", + "new": "The model used the repealed household-gross-income formula to calculate $733, then capped it at $75 because it believed the higher maximum required dependents.", + "reason": "prompt.md identifies $1,466 as the model's excess and $733 as half of it, while adjudication.json, prior_corrections.json and engine variables/gov/states/ny/tax/income/credits/ny_real_property_tax_credit.py establish that this household-gross-income calculation is obsolete." + }, + { + "case_id": "us__scenario_118__state_refundable_credits", + "field": "annotation", + "model": "gemini-3.6-flash", + "old": "With $1,634 of property taxes, the 50% excess goes past the cap, so the credit is the $375 age-65+ maximum.", + "new": "With federal AGI of $0 and $1,634 of property taxes, above 3.5% of that AGI, this 74-year-old filer receives a flat $375.", + "reason": "adjudication.json, prior_corrections.json and engine variables/gov/states/ny/tax/income/credits/ny_real_property_tax_credit.py establish a federal-AGI flat-table payment for 2026, making the 50%-of-excess cap obsolete." + }, + { + "case_id": "us__scenario_118__state_refundable_credits", + "field": "annotation", + "model": "gemini-3.7-flash", + "old": "The NY real property tax credit depends only on age, income and property taxes, and it pays this senior homeowner $375.", + "new": "The NY real property tax credit pays this senior homeowner a flat $375 based on federal AGI of $0 and property taxes above 3.5% of that AGI.", + "reason": "Engine variables/gov/states/ny/tax/income/credits/ny_real_property_tax_credit.py additionally tests assessed property value, rent and independent-filer status, so age, income and property taxes are not its only conditions." + }, + { + "case_id": "us__scenario_118__state_refundable_credits", + "field": "annotation", + "model": "gemini-4-argon", + "old": "The NY real property tax credit pays this 74-year-old homeowner the $375 age-65+ maximum regardless of earnings.", + "new": "The NY real property tax credit pays this 74-year-old homeowner $375 with federal AGI of $0.", + "reason": "Engine variables/gov/states/ny/tax/income/credits/ny_real_property_tax_credit.py uses federal AGI to select the payment and test the income limit, so earnings affect the amount and eligibility." + }, + { + "case_id": "us__scenario_118__state_refundable_credits", + "field": "annotation", + "model": "glm-5.2", + "old": "The model computed the 50% excess correctly but invented a $1,000 senior maximum and paid the uncapped $768. The statutory age-65+ maximum is $375, so the credit is $375.", + "new": "The model used the repealed household-gross-income formula to calculate $768 and compared it with an inapplicable $1,000 senior maximum. With federal AGI of $0 and property taxes above 3.5% of that AGI, this 74-year-old filer receives a flat $375.", + "reason": "prior_corrections.json explicitly corrected treating the $768 calculation as valid, and adjudication.json and engine variables/gov/states/ny/tax/income/credits/ny_real_property_tax_credit.py establish the federal-AGI flat-table rule." + }, + { + "case_id": "us__scenario_118__state_refundable_credits", + "field": "annotation", + "model": "gpt-6-astra", + "old": "The model imputed SSI that was not listed to reach $12,168 of income, then capped the credit at $75, a figure from the under-65 schedule, even though it described the head as 65 or older. The age-65+ maximum of $375 applies, and the 50% excess is above it.", + "new": "The model used the repealed household-gross-income rule, including estimated SSI, and applied a $75 cap it described as applying to a homeowner age 65 or older. With federal AGI of $0 and property taxes above 3.5% of that AGI, this 74-year-old filer receives a flat $375.", + "reason": "prompt.md describes the model's $75 cap as applying to a homeowner age 65 or older, prior_corrections.json already corrected the contrary attribution, and adjudication.json and engine variables/gov/states/ny/tax/income/credits/ny_real_property_tax_credit.py establish the federal-AGI flat-table rule." + }, + { + "case_id": "us__scenario_118__state_refundable_credits", + "field": "annotation", + "model": "gpt-6-luna", + "old": "The real property tax credit is 50% of property taxes above a percentage of household income ($817 here), capped at the $375 age-65+ maximum.", + "new": "The real property tax credit uses federal AGI and a flat table; with federal AGI of $0 and property taxes above 3.5% of that AGI, this 74-year-old filer receives $375.", + "reason": "adjudication.json, prior_corrections.json and engine variables/gov/states/ny/tax/income/credits/ny_real_property_tax_credit.py establish a federal-AGI flat-table payment for 2026, making the 50%-of-excess cap obsolete." + }, + { + "case_id": "us__scenario_118__state_refundable_credits", + "field": "annotation", + "model": "gpt-6.1-sol", + "old": "The model added estimated SSI that was not listed to household gross income, which pushed it into a higher band with a $171 maximum. Without that imputed income, the senior homeowner's 50% excess exceeds the $375 age-65+ maximum, so the credit is $375.", + "new": "The model used the repealed household-gross-income rule, including estimated SSI, to select a $171 income-band cap. With federal AGI of $0 and property taxes above 3.5% of that AGI, this 74-year-old filer receives a flat $375.", + "reason": "adjudication.json, prior_corrections.json and engine variables/gov/states/ny/tax/income/credits/ny_real_property_tax_credit.py establish that the error is using the obsolete household-gross-income calculation, with the reference determined by federal AGI and a flat table." + }, + { + "case_id": "us__scenario_118__state_refundable_credits", + "field": "annotation", + "model": "muse-wonder", + "old": "The real property tax credit depends only on age, income and property taxes paid, and it pays $375 here.", + "new": "The real property tax credit pays this 74-year-old homeowner a flat $375 based on federal AGI of $0 and property taxes above 3.5% of that AGI.", + "reason": "Engine variables/gov/states/ny/tax/income/credits/ny_real_property_tax_credit.py additionally tests assessed property value, rent and independent-filer status, so age, income and property taxes are not its only conditions." + }, + { + "case_id": "us__scenario_118__state_refundable_credits", + "field": "case_annotation", + "old": "For a 74-year-old homeowner paying $1,634 in property taxes, 50% of the taxes above the income-based floor ($817 at the engine's low household income) is more than the age-65+ maximum, so the credit is $375.", + "new": "This 74-year-old homeowner has federal AGI of $0 and property taxes of $1,634, above 3.5% of that AGI, so the flat table in force from 2025 gives $375.", + "reason": "adjudication.json, prior_corrections.json and engine variables/gov/states/ny/tax/income/credits/ny_real_property_tax_credit.py establish a federal-AGI flat-table payment for 2026, making the 50%-of-excess cap obsolete." + }, + { + "case_id": "us__scenario_118__state_refundable_credits", + "field": "case_annotation", + "old": "The rest misused the credit by imputing SSI that was not listed, using the under-65 maximum, ignoring the cap, or adding the nonrefundable household credit.", + "new": "Other models used the repealed household-gross-income rule, applied an incorrect credit formula or amount, or added the nonrefundable household credit.", + "reason": "prompt.md and prior_corrections.json identify obsolete income rules and incorrect credit calculations, while adjudication.json and engine variables/gov/states/ny/tax/income/credits/ny_real_property_tax_credit.py establish a flat federal-AGI table with no excess-tax cap." + }, + { + "case_id": "us__scenario_119__child1_chip_eligible", + "field": "annotation", + "model": "claude-fable-5.1", + "old": "The engine counts about $55,800, which is above Virginia's FAMIS child income limit, so the 14-year-old fails CHIP's income test and is not eligible.", + "new": "The engine counts $52,569 in household MAGI, within Virginia's CHIP income limit. Child 1's employer-sponsored insurance disqualifies the child from CHIP.", + "reason": "prompt.md supplies the inputs; policyengine-us 2.60.0's variables/gov/hhs/medicaid/income/medicaid_adjusted_gross_income_person.py and parameters/gov/irs/gross_income/pre_tax_contributions.yaml account for retirement deductions, while variables/gov/hhs/chip/is_chip_eligible_child.py applies parameters/gov/hhs/chip/child/income_limit.yaml and excludes has_esi through parameters/gov/hhs/chip/disqualifying_health_coverage.yaml." + }, + { + "case_id": "us__scenario_119__child1_chip_eligible", + "field": "annotation", + "model": "claude-opus-5.5", + "old": "The engine's countable income of about $55,800 is above the FAMIS ceiling even with the disregard, so the child is CHIP-ineligible.", + "new": "The engine counts $52,569 in household MAGI, within Virginia's CHIP income limit. Child 1's employer-sponsored insurance disqualifies the child from CHIP.", + "reason": "prompt.md supplies the inputs; policyengine-us 2.60.0's variables/gov/hhs/medicaid/income/medicaid_adjusted_gross_income_person.py and parameters/gov/irs/gross_income/pre_tax_contributions.yaml account for retirement deductions, while variables/gov/hhs/chip/is_chip_eligible_child.py applies parameters/gov/hhs/chip/child/income_limit.yaml and excludes has_esi through parameters/gov/hhs/chip/disqualifying_health_coverage.yaml." + }, + { + "case_id": "us__scenario_119__child1_chip_eligible", + "field": "annotation", + "model": "claude-sonnet-5.5", + "old": "The engine measures income at about $55,800, which is above Virginia's 200% FPL FAMIS limit, so the CHIP income test fails.", + "new": "The engine counts $52,569 in household MAGI, within Virginia's CHIP income limit. Child 1's employer-sponsored insurance disqualifies the child from CHIP.", + "reason": "prompt.md supplies the inputs; policyengine-us 2.60.0's variables/gov/hhs/medicaid/income/medicaid_adjusted_gross_income_person.py and parameters/gov/irs/gross_income/pre_tax_contributions.yaml account for retirement deductions, while variables/gov/hhs/chip/is_chip_eligible_child.py applies parameters/gov/hhs/chip/child/income_limit.yaml and excludes has_esi through parameters/gov/hhs/chip/disqualifying_health_coverage.yaml." + }, + { + "case_id": "us__scenario_119__child1_chip_eligible", + "field": "annotation", + "model": "gemini-3.5-flash", + "old": "At the engine's countable income of about $55,800 for a household of 3, income is above that ceiling, so Child 1 fails the CHIP income test.", + "new": "The engine counts $52,569 in household MAGI, within Virginia's CHIP income limit. Child 1's employer-sponsored insurance disqualifies the child from CHIP.", + "reason": "prompt.md supplies the inputs; policyengine-us 2.60.0's variables/gov/hhs/medicaid/income/medicaid_adjusted_gross_income_person.py and parameters/gov/irs/gross_income/pre_tax_contributions.yaml account for retirement deductions, while variables/gov/hhs/chip/is_chip_eligible_child.py applies parameters/gov/hhs/chip/child/income_limit.yaml and excludes has_esi through parameters/gov/hhs/chip/disqualifying_health_coverage.yaml." + }, + { + "case_id": "us__scenario_119__child1_chip_eligible", + "field": "annotation", + "model": "gemini-3.6-flash", + "old": "The engine's countable income of about $55,800 is above Virginia's CHIP child income ceiling for a 3-person household, so the child is not CHIP-eligible.", + "new": "The engine counts $52,569 in household MAGI, within Virginia's CHIP income limit. Child 1's employer-sponsored insurance disqualifies the child from CHIP.", + "reason": "prompt.md supplies the inputs; policyengine-us 2.60.0's variables/gov/hhs/medicaid/income/medicaid_adjusted_gross_income_person.py and parameters/gov/irs/gross_income/pre_tax_contributions.yaml account for retirement deductions, while variables/gov/hhs/chip/is_chip_eligible_child.py applies parameters/gov/hhs/chip/child/income_limit.yaml and excludes has_esi through parameters/gov/hhs/chip/disqualifying_health_coverage.yaml." + }, + { + "case_id": "us__scenario_119__child1_chip_eligible", + "field": "annotation", + "model": "gemini-3.7-flash", + "old": "The engine counts about $55,800 in household income, which is above Virginia's CHIP income ceiling for 3 people, so the 14-year-old fails CHIP's income test.", + "new": "The engine counts $52,569 in household MAGI, within Virginia's CHIP income limit. Child 1's employer-sponsored insurance disqualifies the child from CHIP.", + "reason": "prompt.md supplies the inputs; policyengine-us 2.60.0's variables/gov/hhs/medicaid/income/medicaid_adjusted_gross_income_person.py and parameters/gov/irs/gross_income/pre_tax_contributions.yaml account for retirement deductions, while variables/gov/hhs/chip/is_chip_eligible_child.py applies parameters/gov/hhs/chip/child/income_limit.yaml and excludes has_esi through parameters/gov/hhs/chip/disqualifying_health_coverage.yaml." + }, + { + "case_id": "us__scenario_119__child1_chip_eligible", + "field": "annotation", + "model": "glm-5.3", + "old": "The correct answer is 0, because the engine's household income of about $55,800 is above Virginia's FAMIS child income limit and the child is not Medicaid-eligible.", + "new": "The correct answer is 0 because Child 1's employer-sponsored insurance disqualifies the child from CHIP.", + "reason": "prompt.md lists Child 1's employer-sponsored insurance, which variables/gov/hhs/chip/is_chip_eligible_child.py excludes through has_chip_disqualifying_health_coverage and parameters/gov/hhs/chip/disqualifying_health_coverage.yaml's has_esi entry." + }, + { + "case_id": "us__scenario_119__child1_chip_eligible", + "field": "annotation", + "model": "gpt-5.5", + "old": "The model was right that income is above Virginia's child Medicaid limit, but wrong to assume it stays within the CHIP band. The engine's income of about $55,800 is also above the FAMIS upper limit, so the child falls in the gap above both programs and is not CHIP-eligible.", + "new": "The model was right that income is above Virginia's child Medicaid limit and within its CHIP income range: the engine counts $52,569 in household MAGI. Child 1's employer-sponsored insurance disqualifies the child from CHIP.", + "reason": "prompt.md supplies the inputs; policyengine-us 2.60.0's variables/gov/hhs/medicaid/income/medicaid_adjusted_gross_income_person.py and parameters/gov/irs/gross_income/pre_tax_contributions.yaml account for retirement deductions, while variables/gov/hhs/chip/is_chip_eligible_child.py applies parameters/gov/hhs/chip/child/income_limit.yaml and excludes has_esi through parameters/gov/hhs/chip/disqualifying_health_coverage.yaml. (audit: settlement (claude-opus-5-5): prompt.md: a three-person household, so the 2026 guideline is $27,320 and the engine's $52,569 MAGI is about 192% FPL, above Virginia's 148% older-child Medicaid limit (parameters/gov/hhs/medicaid/eligibility/categories/older_child/income_limit.yaml) and below its 205% CHIP child limit (parameters/gov/hhs/chip/child/income_limit.yaml); gpt-5.5 said exactly that, and is_chip_eligible_child.py excludes the child for employer-sponsored insurance. Checked: settled by the main session itself from the case files, prompt.md and the engine source named in the evidence (the lane settlement was cancelled while every lane was closed); a GPT-6.1 Sol check follows)" + }, + { + "case_id": "us__scenario_119__child1_chip_eligible", + "field": "annotation", + "model": "gpt-5.6-luna", + "old": "At about $55,800 for a 3-person household, income is above Virginia's FAMIS ceiling, so the child fails the CHIP income test.", + "new": "The engine counts $52,569 in household MAGI, within Virginia's CHIP income limit. Child 1's employer-sponsored insurance disqualifies the child from CHIP.", + "reason": "prompt.md supplies the inputs; policyengine-us 2.60.0's variables/gov/hhs/medicaid/income/medicaid_adjusted_gross_income_person.py and parameters/gov/irs/gross_income/pre_tax_contributions.yaml account for retirement deductions, while variables/gov/hhs/chip/is_chip_eligible_child.py applies parameters/gov/hhs/chip/child/income_limit.yaml and excludes has_esi through parameters/gov/hhs/chip/disqualifying_health_coverage.yaml." + }, + { + "case_id": "us__scenario_119__child1_chip_eligible", + "field": "annotation", + "model": "gpt-6-luna", + "old": "The model's estimated MAGI was understated and fell below Virginia's CHIP upper limit. The engine counts about $55,800 in household income, which is above the FAMIS ceiling, so Child 1 is not CHIP-eligible.", + "new": "The engine counts $52,569 in household MAGI, within Virginia's CHIP income limit. Child 1's employer-sponsored insurance disqualifies the child from CHIP.", + "reason": "prompt.md supplies the inputs; policyengine-us 2.60.0's variables/gov/hhs/medicaid/income/medicaid_adjusted_gross_income_person.py and parameters/gov/irs/gross_income/pre_tax_contributions.yaml account for retirement deductions, while variables/gov/hhs/chip/is_chip_eligible_child.py applies parameters/gov/hhs/chip/child/income_limit.yaml and excludes has_esi through parameters/gov/hhs/chip/disqualifying_health_coverage.yaml." + }, + { + "case_id": "us__scenario_119__child1_chip_eligible", + "field": "annotation", + "model": "gpt-6.1-terra", + "old": "The engine's countable income of about $55,800 is above Virginia's CHIP child ceiling even after the disregard, so the child is ineligible.", + "new": "The engine counts $52,569 in household MAGI, within Virginia's CHIP income limit. Child 1's employer-sponsored insurance disqualifies the child from CHIP.", + "reason": "prompt.md supplies the inputs; policyengine-us 2.60.0's variables/gov/hhs/medicaid/income/medicaid_adjusted_gross_income_person.py and parameters/gov/irs/gross_income/pre_tax_contributions.yaml account for retirement deductions, while variables/gov/hhs/chip/is_chip_eligible_child.py applies parameters/gov/hhs/chip/child/income_limit.yaml and excludes has_esi through parameters/gov/hhs/chip/disqualifying_health_coverage.yaml." + }, + { + "case_id": "us__scenario_119__child1_chip_eligible", + "field": "annotation", + "model": "grok-4.5", + "old": "The engine counts about $55,800, which is above Virginia's 200% FPL FAMIS limit, so the CHIP income test fails.", + "new": "The engine counts $52,569 in household MAGI, within Virginia's CHIP income limit. Child 1's employer-sponsored insurance disqualifies the child from CHIP.", + "reason": "prompt.md supplies the inputs; policyengine-us 2.60.0's variables/gov/hhs/medicaid/income/medicaid_adjusted_gross_income_person.py and parameters/gov/irs/gross_income/pre_tax_contributions.yaml account for retirement deductions, while variables/gov/hhs/chip/is_chip_eligible_child.py applies parameters/gov/hhs/chip/child/income_limit.yaml and excludes has_esi through parameters/gov/hhs/chip/disqualifying_health_coverage.yaml." + }, + { + "case_id": "us__scenario_119__child1_chip_eligible", + "field": "annotation", + "model": "grok-4.6", + "old": "The engine's household income of about $55,800 is above that ceiling too, so Child 1 is not CHIP-eligible.", + "new": "The engine counts $52,569 in household MAGI, within Virginia's CHIP income limit. Child 1's employer-sponsored insurance disqualifies the child from CHIP.", + "reason": "prompt.md supplies the inputs; policyengine-us 2.60.0's variables/gov/hhs/medicaid/income/medicaid_adjusted_gross_income_person.py and parameters/gov/irs/gross_income/pre_tax_contributions.yaml account for retirement deductions, while variables/gov/hhs/chip/is_chip_eligible_child.py applies parameters/gov/hhs/chip/child/income_limit.yaml and excludes has_esi through parameters/gov/hhs/chip/disqualifying_health_coverage.yaml." + }, + { + "case_id": "us__scenario_119__child1_chip_eligible", + "field": "annotation", + "model": "grok-4.7", + "old": "The engine's countable income of about $55,800 is above the 200–205% FAMIS ceiling, so the 14-year-old fails CHIP's income test.", + "new": "The engine counts $52,569 in household MAGI, within Virginia's CHIP income limit. Child 1's employer-sponsored insurance disqualifies the child from CHIP.", + "reason": "prompt.md supplies the inputs; policyengine-us 2.60.0's variables/gov/hhs/medicaid/income/medicaid_adjusted_gross_income_person.py and parameters/gov/irs/gross_income/pre_tax_contributions.yaml account for retirement deductions, while variables/gov/hhs/chip/is_chip_eligible_child.py applies parameters/gov/hhs/chip/child/income_limit.yaml and excludes has_esi through parameters/gov/hhs/chip/disqualifying_health_coverage.yaml." + }, + { + "case_id": "us__scenario_119__child1_chip_eligible", + "field": "annotation", + "model": "grok-build-0.1", + "old": "The engine counts about $55,800, which is above Virginia's FAMIS child income limit, so the child is not CHIP-eligible.", + "new": "The engine counts $52,569 in household MAGI, within Virginia's CHIP income limit. Child 1's employer-sponsored insurance disqualifies the child from CHIP.", + "reason": "prompt.md supplies the inputs; policyengine-us 2.60.0's variables/gov/hhs/medicaid/income/medicaid_adjusted_gross_income_person.py and parameters/gov/irs/gross_income/pre_tax_contributions.yaml account for retirement deductions, while variables/gov/hhs/chip/is_chip_eligible_child.py applies parameters/gov/hhs/chip/child/income_limit.yaml and excludes has_esi through parameters/gov/hhs/chip/disqualifying_health_coverage.yaml." + }, + { + "case_id": "us__scenario_119__child1_chip_eligible", + "field": "annotation", + "model": "kimi-k2.6", + "old": "The correct answer is 0, because the engine's household income of about $55,800 is above Virginia's FAMIS child income limit and the child is not Medicaid-eligible.", + "new": "The correct answer is 0 because Child 1's employer-sponsored insurance disqualifies the child from CHIP.", + "reason": "prompt.md lists Child 1's employer-sponsored insurance, which variables/gov/hhs/chip/is_chip_eligible_child.py excludes through has_chip_disqualifying_health_coverage and parameters/gov/hhs/chip/disqualifying_health_coverage.yaml's has_esi entry." + }, + { + "case_id": "us__scenario_119__child1_chip_eligible", + "field": "annotation", + "model": "kimi-k3", + "old": "The engine's countable income of about $55,800 is above Virginia's FAMIS ceiling, so Child 1 fails CHIP's income test.", + "new": "The engine counts $52,569 in household MAGI, within Virginia's CHIP income limit. Child 1's employer-sponsored insurance disqualifies the child from CHIP.", + "reason": "prompt.md supplies the inputs; policyengine-us 2.60.0's variables/gov/hhs/medicaid/income/medicaid_adjusted_gross_income_person.py and parameters/gov/irs/gross_income/pre_tax_contributions.yaml account for retirement deductions, while variables/gov/hhs/chip/is_chip_eligible_child.py applies parameters/gov/hhs/chip/child/income_limit.yaml and excludes has_esi through parameters/gov/hhs/chip/disqualifying_health_coverage.yaml." + }, + { + "case_id": "us__scenario_119__child1_chip_eligible", + "field": "annotation", + "model": "muse-spark-1.3", + "old": "The model estimated income at about 191% FPL, inside a 148–200% FAMIS band, from understated MAGI. The engine counts about $55,800, which is above Virginia's 200% FPL CHIP child limit, so the child is ineligible.", + "new": "The model estimated income at about 191% FPL, inside what it called a 148–200% FAMIS band. The engine counts $52,569 in household MAGI, within Virginia's CHIP income limit. Child 1's employer-sponsored insurance disqualifies the child from CHIP.", + "reason": "prompt.md supplies the inputs; policyengine-us 2.60.0's variables/gov/hhs/medicaid/income/medicaid_adjusted_gross_income_person.py and parameters/gov/irs/gross_income/pre_tax_contributions.yaml account for retirement deductions, while variables/gov/hhs/chip/is_chip_eligible_child.py applies parameters/gov/hhs/chip/child/income_limit.yaml and excludes has_esi through parameters/gov/hhs/chip/disqualifying_health_coverage.yaml. (audit: settlement (claude-opus-5-5): prompt.md: muse-spark-1.3 estimated about 191% FPL within what it called a 148-200% FAMIS band; the engine's $52,569 MAGI is about 192% FPL for three, within Virginia's 205% CHIP child limit (parameters/gov/hhs/chip/child/income_limit.yaml), so only the 'understated MAGI' claim was wrong and the description of its estimate belongs in the text. Checked: settled by the main session itself from the case files, prompt.md and the engine source named in the evidence (the lane settlement was cancelled while every lane was closed); a GPT-6.1 Sol check follows)" + }, + { + "case_id": "us__scenario_119__child1_chip_eligible", + "field": "annotation", + "model": "ox-alpha", + "old": "At the engine's countable income of about $55,800, the household is clearly above the 205% ceiling, so Child 1 fails the CHIP income test.", + "new": "The engine counts $52,569 in household MAGI, within Virginia's CHIP income limit. Child 1's employer-sponsored insurance disqualifies the child from CHIP.", + "reason": "prompt.md supplies the inputs; policyengine-us 2.60.0's variables/gov/hhs/medicaid/income/medicaid_adjusted_gross_income_person.py and parameters/gov/irs/gross_income/pre_tax_contributions.yaml account for retirement deductions, while variables/gov/hhs/chip/is_chip_eligible_child.py applies parameters/gov/hhs/chip/child/income_limit.yaml and excludes has_esi through parameters/gov/hhs/chip/disqualifying_health_coverage.yaml." + }, + { + "case_id": "us__scenario_119__child1_chip_eligible", + "field": "case_annotation", + "old": "Child 1 is 14, so the age test passes, and the child is not Medicaid-eligible (category NONE), so CHIP turns only on the FAMIS income test. The engine counts household income of about $55,800 (the $55,000 in wages plus $800 in interest). That puts the 3-person household above Virginia's FAMIS income limit for children, so is_chip_eligible is False. The models reached a lower figure, usually $52,569 (which subtracts the 401(k) and IRA contributions) or even $46,180 (which also subtracts the ESI premiums). They then placed the household at roughly 168–204% FPL, inside the 200%/205% band, and wrongly answered eligible.", + "new": "Child 1 is 14 and passes CHIP's age test, and the child is not Medicaid-eligible (category NONE). The engine counts $52,569 in household MAGI after subtracting the $3,087 traditional 401(k) contribution and $144 IRA deduction from $55,800. This income is within Virginia's FAMIS limit. The child's employer-sponsored insurance disqualifies the child from CHIP, so is_chip_eligible is False. The models that answered eligible missed this coverage restriction.", + "reason": "prompt.md supplies the inputs; policyengine-us 2.60.0's variables/gov/hhs/medicaid/income/medicaid_adjusted_gross_income_person.py and parameters/gov/irs/gross_income/pre_tax_contributions.yaml account for retirement deductions, while variables/gov/hhs/chip/is_chip_eligible_child.py applies parameters/gov/hhs/chip/child/income_limit.yaml and excludes has_esi through parameters/gov/hhs/chip/disqualifying_health_coverage.yaml." + }, + { + "case_id": "us__scenario_119__child2_chip_eligible", + "field": "case_annotation", + "old": "The engine rejects CHIP eligibility on income. It counts household income of about $55,800 (wages of $55,000 plus $800 of interest), which is about 209% of the 3-person poverty guideline of $26,650. That is above Virginia's FAMIS limit for children.", + "new": "The engine rejects CHIP eligibility because Child 2 has employer-sponsored insurance, which is disqualifying coverage for CHIP. The income test passes. The engine counts MAGI of about $52,569 (wages of $55,000 less the $3,087 traditional 401(k) deferral, plus $800 of interest, less the $144 IRA deduction). That is about 192% of the 2026 3-person poverty guideline of $27,320 and within Virginia's 205% FAMIS limit.", + "reason": "Engine variables is_chip_eligible_child and has_chip_disqualifying_health_coverage (parameter gov.hhs.chip.disqualifying_health_coverage lists has_esi), medicaid_household_income via irs_employment_income less pre_tax_contributions (gov.irs.gross_income.pre_tax_contributions) and traditional_ira_deduction (gov.irs.ald.deductions), gov.hhs.fpg 2026 ($15,960 + 2 x $5,680), and gov.hhs.chip.child.income_limit VA 2.05." + }, + { + "case_id": "us__scenario_119__child2_chip_eligible", + "field": "case_annotation", + "old": "Almost every model subtracted the 'desired' traditional 401(k) and IRA contributions to get a MAGI of about $52,569 (about 191-197% FPL), or just asserted income was under 200-205% FPL, and so wrongly placed the child in the CHIP band.", + "new": "Almost every model tested only Child 2's age and income, which Child 2 passes, and no model treated Child 2's employer-sponsored insurance as coverage that disqualifies them from CHIP.", + "reason": "Engine variable is_chip_eligible_child requires ~has_chip_disqualifying_health_coverage, and medicaid_household_income subtracts the traditional 401(k) deferral and IRA deduction, so the models' $52,569 MAGI matches the engine (prompt.md lists Child 2 as having employer-sponsored insurance)." + }, + { + "case_id": "us__scenario_119__child2_chip_eligible", + "field": "annotation", + "model": "claude-fable-5.1", + "old": "The engine counts about $55,800 of income (wages plus interest), roughly 209% of the 3-person FPL, which is above Virginia's FAMIS limit. Child 2 therefore fails the CHIP income test.", + "new": "The engine also counts a MAGI of $52,569, about 192% of the 2026 3-person FPL of $27,320, so Child 2 passes Virginia's 205% FAMIS income test. Child 2 fails CHIP because they have employer-sponsored insurance, which the engine treats as disqualifying coverage, and the model never tested coverage.", + "reason": "Engine variables medicaid_household_income (pre_tax_contributions and traditional_ira_deduction subtracted), gov.hhs.fpg 2026, gov.hhs.chip.child.income_limit VA 2.05, and is_chip_eligible_child with gov.hhs.chip.disqualifying_health_coverage (has_esi)." + }, + { + "case_id": "us__scenario_119__child2_chip_eligible", + "field": "annotation", + "model": "claude-opus-5.5", + "old": "The engine counts about $55,800 of household income, which puts the 3-person household above Virginia's FAMIS ceiling, so Child 2 fails CHIP on income.", + "new": "The engine also takes those contributions out, for a MAGI of about $52,569, which is about 192% of the 2026 3-person FPL and within Virginia's 205% FAMIS ceiling. Child 2 fails CHIP because their employer-sponsored insurance is disqualifying coverage, which the model never considered.", + "reason": "Engine variables medicaid_household_income, gov.hhs.fpg 2026, gov.hhs.chip.child.income_limit VA 2.05, and is_chip_eligible_child with gov.hhs.chip.disqualifying_health_coverage (has_esi)." + }, + { + "case_id": "us__scenario_119__child2_chip_eligible", + "field": "annotation", + "model": "claude-sonnet-5.5", + "old": "The engine counts about $55,800, roughly 209% of the 3-person FPL, which is above Virginia's CHIP limit. The model correctly found Child 2 not Medicaid-eligible but was wrong to place them in the CHIP band.", + "new": "The engine counts the same MAGI, about 192% of the 2026 3-person FPL of $27,320, which is within Virginia's 205% CHIP limit. The model correctly found Child 2 not Medicaid-eligible but missed that Child 2's employer-sponsored insurance disqualifies them from CHIP.", + "reason": "Engine variables medicaid_household_income, gov.hhs.fpg 2026, gov.hhs.chip.child.income_limit VA 2.05, and is_chip_eligible_child with gov.hhs.chip.disqualifying_health_coverage (has_esi)." + }, + { + "case_id": "us__scenario_119__child2_chip_eligible", + "field": "annotation", + "model": "gemini-3.5-flash", + "old": "The engine's countable income of about $55,800 is roughly 209% of the 3-person FPL, which is above that threshold, so Child 2 fails the CHIP income test.", + "new": "The engine's MAGI of about $52,569 is about 192% of the 2026 3-person FPL, so Child 2 passes the income test. Child 2 fails CHIP because their employer-sponsored insurance is disqualifying coverage, which the model never considered.", + "reason": "Engine variables medicaid_household_income, gov.hhs.fpg 2026, gov.hhs.chip.child.income_limit VA 2.05, and is_chip_eligible_child with gov.hhs.chip.disqualifying_health_coverage (has_esi)." + }, + { + "case_id": "us__scenario_119__child2_chip_eligible", + "field": "annotation", + "model": "gemini-3.6-flash", + "old": "Household income of about $55,800 is roughly 209% of the 3-person FPL, which is above Virginia's FAMIS limit, so Child 2 is not CHIP-eligible despite meeting the age test.", + "new": "Child 2 meets the age test and the income test, because the engine's MAGI of about $52,569 is about 192% of the 2026 3-person FPL and within Virginia's 205% FAMIS limit. Child 2 is not CHIP-eligible because their employer-sponsored insurance is disqualifying coverage.", + "reason": "Engine variables medicaid_household_income, gov.hhs.fpg 2026, gov.hhs.chip.child.income_limit VA 2.05, and is_chip_eligible_child with gov.hhs.chip.disqualifying_health_coverage (has_esi)." + }, + { + "case_id": "us__scenario_119__child2_chip_eligible", + "field": "annotation", + "model": "gemini-3.7-flash", + "old": "The engine's income of about $55,800 for a 3-person household is roughly 209% FPL, above the limit, so Child 2 fails CHIP on income.", + "new": "The engine's MAGI of about $52,569 for a 3-person household is about 192% FPL, within the limit. Child 2 fails CHIP because their employer-sponsored insurance is disqualifying coverage, which the model never considered.", + "reason": "Engine variables medicaid_household_income, gov.hhs.fpg 2026, gov.hhs.chip.child.income_limit VA 2.05, and is_chip_eligible_child with gov.hhs.chip.disqualifying_health_coverage (has_esi)." + }, + { + "case_id": "us__scenario_119__child2_chip_eligible", + "field": "annotation", + "model": "glm-5.3", + "old": "because household income of about $55,800 puts this 11-year-old above Virginia's FAMIS income limit, and the child", + "new": "because this 11-year-old has employer-sponsored insurance, which disqualifies them from CHIP, and the child", + "reason": "Engine variable is_chip_eligible_child with has_chip_disqualifying_health_coverage (gov.hhs.chip.disqualifying_health_coverage lists has_esi), and household MAGI of about $52,569 is within the VA 2.05 limit in gov.hhs.chip.child.income_limit." + }, + { + "case_id": "us__scenario_119__child2_chip_eligible", + "field": "annotation", + "model": "gpt-5.5", + "old": "The engine's income of about $55,800 is roughly 209% of the 3-person FPL, which exceeds that limit, so Child 2 is ineligible.", + "new": "The engine's MAGI of about $52,569 is about 192% of the 2026 3-person FPL, within that limit. Child 2 is ineligible because their employer-sponsored insurance is disqualifying coverage, which the model never considered.", + "reason": "Engine variables medicaid_household_income, gov.hhs.fpg 2026, gov.hhs.chip.child.income_limit VA 2.05, and is_chip_eligible_child with gov.hhs.chip.disqualifying_health_coverage (has_esi)." + }, + { + "case_id": "us__scenario_119__child2_chip_eligible", + "field": "annotation", + "model": "gpt-5.6-luna", + "old": "Countable income of about $55,800 is roughly 209% of the 3-person FPL, above the FAMIS limit, so Child 2 fails the income test.", + "new": "The engine's MAGI of about $52,569 is about 192% of the 2026 3-person FPL, within the 205% FAMIS limit. Child 2 fails CHIP because their employer-sponsored insurance is disqualifying coverage, which the model never considered.", + "reason": "Engine variables medicaid_household_income, gov.hhs.fpg 2026, gov.hhs.chip.child.income_limit VA 2.05, and is_chip_eligible_child with gov.hhs.chip.disqualifying_health_coverage (has_esi)." + }, + { + "case_id": "us__scenario_119__child2_chip_eligible", + "field": "annotation", + "model": "gpt-6-luna", + "old": "The engine counts about $55,800, roughly 209% of the 3-person FPL, which is above the FAMIS limit, so Child 2 is not CHIP-eligible.", + "new": "The engine also reduces income for those contributions, to about $52,569, which is about 192% of the 2026 3-person FPL and within the 205% FAMIS limit. Child 2 is not CHIP-eligible because their employer-sponsored insurance is disqualifying coverage.", + "reason": "Engine variables medicaid_household_income (pre_tax_contributions and traditional_ira_deduction), gov.hhs.fpg 2026, gov.hhs.chip.child.income_limit VA 2.05, and is_chip_eligible_child with gov.hhs.chip.disqualifying_health_coverage (has_esi)." + }, + { + "case_id": "us__scenario_119__child2_chip_eligible", + "field": "annotation", + "model": "gpt-6.1-terra", + "old": "The engine's income of about $55,800 is roughly 209% of the 3-person FPL, which stays above Virginia's FAMIS limit even after the disregard, so Child 2 is ineligible.", + "new": "The engine's MAGI of about $52,569 is about 192% of the 2026 3-person FPL, within Virginia's 205% FAMIS limit. Child 2 is ineligible because their employer-sponsored insurance is disqualifying coverage, which the model never considered.", + "reason": "Engine variables medicaid_household_income, gov.hhs.fpg 2026, gov.hhs.chip.child.income_limit VA 2.05, and is_chip_eligible_child with gov.hhs.chip.disqualifying_health_coverage (has_esi)." + }, + { + "case_id": "us__scenario_119__child2_chip_eligible", + "field": "annotation", + "model": "grok-4.5", + "old": "The engine counts about $55,800 of income, which puts the household above Virginia's 200% FAMIS limit, so Child 2 fails the CHIP income test.", + "new": "The engine also reaches about 192% FPL and applies Virginia's 205% FAMIS limit, so Child 2 passes the income test. Child 2 fails CHIP because their employer-sponsored insurance is disqualifying coverage, which the model never considered.", + "reason": "Engine variables medicaid_household_income ($52,569 against the 2026 gov.hhs.fpg of $27,320), gov.hhs.chip.child.income_limit VA 2.05, and is_chip_eligible_child with gov.hhs.chip.disqualifying_health_coverage (has_esi)." + }, + { + "case_id": "us__scenario_119__child2_chip_eligible", + "field": "annotation", + "model": "grok-4.6", + "old": "but wrong to place it below the FAMIS ceiling of about 200-205% FPL. The engine's income of about $55,800 is roughly 209% of the 3-person FPL, above that ceiling, so Child 2 qualifies for neither program.", + "new": "and below the FAMIS ceiling. The engine's MAGI of about $52,569 is about 192% of the 2026 3-person FPL, within Virginia's 205% FAMIS limit. Child 2's employer-sponsored insurance is disqualifying coverage for CHIP, so Child 2 qualifies for neither program.", + "reason": "Engine variables medicaid_household_income, gov.hhs.fpg 2026, gov.hhs.chip.child.income_limit VA 2.05, and is_chip_eligible_child with gov.hhs.chip.disqualifying_health_coverage (has_esi)." + }, + { + "case_id": "us__scenario_119__child2_chip_eligible", + "field": "annotation", + "model": "grok-4.7", + "old": "The engine counts about $55,800, roughly 209% of the 3-person FPL, which is above Virginia's FAMIS limit of about 200-205%, so Child 2 fails the CHIP income test.", + "new": "The engine also subtracts those contributions, for a MAGI of about $52,569, which is about 192% of the 2026 3-person FPL and within Virginia's 205% FAMIS limit. Child 2 fails CHIP because their employer-sponsored insurance is disqualifying coverage, which the model never considered.", + "reason": "Engine variables medicaid_household_income, gov.hhs.fpg 2026, gov.hhs.chip.child.income_limit VA 2.05, and is_chip_eligible_child with gov.hhs.chip.disqualifying_health_coverage (has_esi)." + }, + { + "case_id": "us__scenario_119__child2_chip_eligible", + "field": "annotation", + "model": "grok-build-0.1", + "old": "The engine counts about $55,800 of income, roughly 209% of the 3-person FPL, which puts Child 2 above Virginia's CHIP limit rather than inside the 143-200% band.", + "new": "The engine subtracts only the 401(k) deferral and IRA deduction, for a MAGI of about $52,569, which is about 192% of the 2026 3-person FPL and within Virginia's 205% CHIP limit. Child 2 fails CHIP because their employer-sponsored insurance is disqualifying coverage.", + "reason": "Engine variables irs_employment_income and gov.irs.gross_income.pre_tax_contributions (the ESI premium input is not listed), traditional_ira_deduction, gov.hhs.fpg 2026, gov.hhs.chip.child.income_limit VA 2.05, and is_chip_eligible_child with gov.hhs.chip.disqualifying_health_coverage (has_esi)." + }, + { + "case_id": "us__scenario_119__child2_chip_eligible", + "field": "annotation", + "model": "kimi-k2.6", + "old": "because household income of about $55,800 puts this 11-year-old above Virginia's FAMIS income limit, and the child", + "new": "because this 11-year-old has employer-sponsored insurance, which disqualifies them from CHIP, and the child", + "reason": "Engine variable is_chip_eligible_child with has_chip_disqualifying_health_coverage (gov.hhs.chip.disqualifying_health_coverage lists has_esi), and household MAGI of about $52,569 is within the VA 2.05 limit in gov.hhs.chip.child.income_limit." + }, + { + "case_id": "us__scenario_119__child2_chip_eligible", + "field": "annotation", + "model": "kimi-k3", + "old": "The engine's income of about $55,800 is roughly 209% FPL, above the FAMIS limit, so Child 2 is ineligible.", + "new": "The engine counts the same $52,569, about 192% of the 2026 3-person FPL and within the 205% FAMIS limit. Child 2 is ineligible because their employer-sponsored insurance is disqualifying coverage, which the model never considered.", + "reason": "Engine variables medicaid_household_income, gov.hhs.fpg 2026, gov.hhs.chip.child.income_limit VA 2.05, and is_chip_eligible_child with gov.hhs.chip.disqualifying_health_coverage (has_esi)." + }, + { + "case_id": "us__scenario_119__child2_chip_eligible", + "field": "annotation", + "model": "muse-spark-1.3", + "old": "The engine counts about $55,800, roughly 209% of the 3-person FPL, which is above the 200% ceiling, so Child 2 fails CHIP on income.", + "new": "The engine also reduces MAGI for those contributions, to about $52,569, which is about 192% of the 2026 3-person FPL and within Virginia's 205% FAMIS ceiling. Child 2 fails CHIP because their employer-sponsored insurance is disqualifying coverage, which the model never considered.", + "reason": "Engine variables medicaid_household_income, gov.hhs.fpg 2026, gov.hhs.chip.child.income_limit VA 2.05, and is_chip_eligible_child with gov.hhs.chip.disqualifying_health_coverage (has_esi)." + }, + { + "case_id": "us__scenario_119__child2_chip_eligible", + "field": "annotation", + "model": "ox-alpha", + "old": "The engine counts about $55,800 of income, which is above Virginia's 205% FAMIS limit for a 3-person household, so Child 2 is not CHIP-eligible.", + "new": "The engine counts the same $52,569 MAGI, which is about 192% of the 2026 3-person FPL of $27,320 and within Virginia's 205% FAMIS limit. Child 2 is not CHIP-eligible because their employer-sponsored insurance is disqualifying coverage, which the model never considered.", + "reason": "Engine variables medicaid_household_income, gov.hhs.fpg 2026, gov.hhs.chip.child.income_limit VA 2.05, and is_chip_eligible_child with gov.hhs.chip.disqualifying_health_coverage (has_esi)." + }, + { + "case_id": "us__scenario_119__federal_refundable_credits", + "field": "annotation", + "model": "claude-opus-4.8", + "old": "It applied the $32,300 married-filing-jointly standard deduction to a head-of-household filer, whose deduction is $24,150.", + "new": "It used a $32,300 standard deduction for a head-of-household filer, whose deduction is $24,150.", + "reason": "prompt.md records the model's $32,300 deduction without identifying joint filing, while policyengine_us/parameters/gov/irs/deductions/standard/amount.yaml sets the 2026 joint deduction to $32,200." + }, + { + "case_id": "us__scenario_119__federal_refundable_credits", + "field": "annotation", + "model": "inkling", + "old": "Its $1,188 EITC also falls short of $1,276.30 because it phased out on earned income instead of the larger AGI.", + "new": "Its $1,188 EITC also falls short of $1,276.30.", + "reason": "reference_explanation.csv gives earned income below AGI, and policyengine_us/variables/gov/irs/credits/earned_income/eitc_reduction.py uses their maximum with the positive rate in policyengine_us/parameters/gov/irs/credits/eitc/phase_out/rate.yaml, so using earned income would increase the credit rather than explain the shortfall." + }, + { + "case_id": "us__scenario_119__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.1-pro-preview", + "old": "Those errors pushed its 20% VA EITC up to $386.60, against the correct $255.26.", + "new": "Its 20% VA EITC of $386.60 exceeds the correct $255.26.", + "reason": "prompt.md records the $386.60 credit, but variables/gov/irs/credits/earned_income/eitc_reduction.py bases the federal EITC phaseout on earned income and federal AGI, so the Virginia standard deduction cannot affect that credit." + }, + { + "case_id": "us__scenario_119__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-5.4-nano", + "old": "Its $180 implies taxable income of only a few thousand dollars.", + "new": "Its $180 after nonrefundable credits does not establish its taxable income.", + "reason": "prompt.md explicitly describes $180 as tax after nonrefundable credits, and variables/gov/states/va/tax/income/va_income_tax_before_refundable_credits.py subtracts those credits from bracket tax, so this residual alone does not determine taxable income. (verifier: The post-credit residual does not establish taxable income, but the proposed replacement removes the taxable-income antecedent needed by the following sentence’s $39,468.54 figure.)" + }, + { + "case_id": "us__scenario_119__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-5.6-sol", + "old": "But it said no nonrefundable credit was available and missed the 20% nonrefundable VA EITC ($255.26) on the $1,276.30 federal EITC.", + "new": "It missed the 20% nonrefundable VA EITC ($255.26) on the $1,276.30 federal EITC.", + "reason": "prompt.md records only the model's statement that no nonrefundable low-income credit was available, which the annotation incorrectly broadens to all nonrefundable credits." + }, + { + "case_id": "us__scenario_119__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "grok-4.7", + "old": "pushed the tax up by about $9.", + "new": "raised pre-credit tax by about $14. It also overstated the VA EITC at $260.", + "reason": "variables/gov/states/va/tax/income/va_income_tax_before_non_refundable_credits.py applies parameters/gov/states/va/tax/income/rates.yaml, whose 5.75% marginal rate makes the $250 deduction shortfall raise tax by $14.375, while prompt.md records the model's offsetting credit overstatement." + }, + { + "case_id": "us__scenario_120__federal_income_tax_before_refundable_credits", + "field": "case_annotation", + "old": "AGI is $232,635: it leaves out the $1,750 state tax refund, takes the $29 IRA deduction and nets the farm rent loss. Itemized deductions total $35,717: charity of $19,001 after the 0.5%-of-AGI floor, SALT of $13,908 (property tax plus Connecticut income tax, under the $40,400 cap) and mortgage interest of $2,808 (prorated for the $750,000 debt limit). That gives taxable income of $196,918 and regular tax of $39,858, plus NIIT of $163.40 (3.8% of the full $4,300 of interest and rent). Models mostly went wrong in four ways: assuming TCJA expired, using the old $10,000 SALT cap or leaving out Connecticut income tax, subtracting employer health premiums from wages, or getting the NIIT base wrong or omitting NIIT.", + "new": "The frozen computation used AGI of $232,635, including a $29 IRA deduction and excluding the $1,750 state tax refund. It used itemized deductions of $35,717 (charity $19,001, SALT $13,908 and mortgage interest $2,808), taxable income of $196,918, regular tax of $39,858 and NIIT of $163.40. Policyengine-us 2.60.0 includes the refund and applies the IRA phase-out, yielding $40,423.18. The output remains excluded because NIIT inclusion and state income tax paid are unstated.", + "reason": "record/reference_outputs.csv.meta.json's 2026-10-23 recheck retains the frozen value ungraded at $40,021.82 and records $40,423.18 on 2.60.0, whose parameters/gov/irs/gross_income/sources.yaml includes salt_refund_income and variables/gov/irs/income/taxable_income/adjusted_gross_income/above_the_line_deductions/ira/traditional_ira_deduction.py applies the phase-out through ira_219g_deductible_limit.py and parameters/gov/irs/ald/ira/phase_out/start.yaml and width.yaml." + }, + { + "case_id": "us__scenario_120__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-fable-5.1", + "old": "It put the $1,750 state tax refund into AGI and skipped the $29 IRA deduction, so AGI was $234,414 instead of $232,635 and taxable income $198,819 instead of $196,918. It also figured NIIT on $1,853 of investment income netted against the farm rent loss (about $70), not 3.8% of the full $4,300 of interest and rent ($163.40).", + "new": "It included the $1,750 refund in AGI and used no IRA deduction, giving AGI of $234,414 and taxable income of $198,819. The frozen trace's IRA deduction was the adjudicated engine defect. Its NIIT estimate used a $1,853 base. This output remains excluded from scoring.", + "reason": "adjudication.json identifies the IRA deduction as an engine defect, and record/reference_exclusions.json retains the exclusion over NIIT scope and state income tax paid." + }, + { + "case_id": "us__scenario_120__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-haiku-4.5", + "old": "It took a made-up $30,000 standard deduction instead of itemizing $35,717, and it used head-of-household rates for a single filer. It then subtracted $11,297 of estimated withholding, which is a tax payment, not a nonrefundable credit. The correct result is $39,858 of tax on $196,918 plus $163.40 NIIT.", + "new": "It took a made-up $30,000 standard deduction and used head-of-household rates for a single filer. It then subtracted $11,297 of estimated withholding, which is a tax payment. The frozen trace reports $39,858 of regular tax plus $163.40 NIIT; this output remains excluded from scoring.", + "reason": "status.json marks this output unscored, and reference_explanation.csv supplies the frozen computation rather than an affirmed correct result." + }, + { + "case_id": "us__scenario_120__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-haiku-5.5", + "old": "Taxing $196,918 (AGI of $232,635 less $35,717 itemized) at 2026 single rates gives $39,858, plus $163.40 NIIT. Its figure falls about $15,000 short of the 24%-bracket liability.", + "new": "The frozen trace used $196,918 of taxable income, $39,858 of regular tax and $163.40 of NIIT. This output remains excluded, so its difference from the frozen value is ungraded.", + "reason": "status.json marks this output unscored, and reference_explanation.csv supplies the frozen computation rather than an affirmed correct result." + }, + { + "case_id": "us__scenario_120__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-opus-4.8", + "old": "It capped SALT at $10,000 instead of deducting the full $13,908 under the 2026 $40,400 cap, ignored the 0.5% charitable floor, and put the $1,750 refund into AGI. That made taxable income $202,030 instead of $196,918. It also started the 24% bracket at $107,400 instead of $105,700 and left out the $163.40 NIIT.", + "new": "It used the old $10,000 SALT cap, ignored the 0.5% charitable floor and started the 24% bracket at $107,400. The 2026 threshold is $105,700. Its taxable income was $202,030. The frozen trace used $13,908 of SALT and $163.40 of NIIT; state income tax paid and NIIT scope remain unresolved, so this output is excluded.", + "reason": "record/reference_exclusions.json leaves NIIT scope and state income tax paid unresolved, while variables/gov/irs/tax/federal_income/before_credits/income_tax_main_rates.py uses the $105,700 threshold in parameters/gov/irs/income/bracket.yaml." + }, + { + "case_id": "us__scenario_120__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-opus-5", + "old": "It left Connecticut income tax out of SALT, deducting only the $2,012 property tax instead of $13,908. It also took the full $3,744 of mortgage interest without the $750,000 debt proration and skipped the charitable floor, which pushed taxable income up to $208,465. It left out the $163.40 NIIT as well.", + "new": "It used only $2,012 of property tax for SALT, deducted the full $3,744 of mortgage interest and skipped the charitable floor, producing $208,465 of taxable income. The frozen trace used $13,908 of SALT and $2,808 of mortgage interest. State income tax paid and NIIT scope remain unresolved, so this output is excluded.", + "reason": "status.json and record/reference_exclusions.json keep this output ungraded because NIIT scope and state income tax paid are unresolved." + }, + { + "case_id": "us__scenario_120__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-opus-5.5", + "old": "It put the $1,750 state tax refund into AGI and used $13,679 of SALT instead of $13,908, so taxable income was $198,906 instead of $196,918. It also figured NIIT on $1,853 of interest and rent net of the farm loss ($70) instead of 3.8% of the full $4,300 ($163.40).", + "new": "It included the $1,750 refund in AGI and used $13,679 of SALT and $198,906 of taxable income. The frozen trace used $13,908 of SALT and $196,918 of taxable income. Its NIIT estimate used a $1,853 base. This output remains excluded because NIIT inclusion and state income tax paid are unresolved.", + "reason": "status.json and record/reference_exclusions.json keep this output ungraded because NIIT scope and state income tax paid are unresolved." + }, + { + "case_id": "us__scenario_120__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-sonnet-5", + "old": "It got AGI right at $232,635. However, it left Connecticut income tax out of SALT and skipped the charitable floor, so taxable income came to $207,651. It then reported $24,500, far below the roughly $42,900 the 2026 single brackets give even on its own taxable income, and it left out the $163.40 NIIT.", + "new": "It used AGI of $232,635, including the IRA deduction identified as a defect in the adjudication. It used only the stated property tax for SALT and skipped the charitable floor. Its $24,500 is far below the roughly $42,900 the 2026 single brackets give on its own $207,651 of taxable income. This output remains excluded because state income tax paid and NIIT inclusion are unresolved.", + "reason": "adjudication.json identifies the IRA deduction as a defect, record/reference_exclusions.json retains the exclusion, and variables/gov/irs/tax/federal_income/before_credits/income_tax_main_rates.py with parameters/gov/irs/income/bracket.yaml supports the independent bracket-arithmetic critique." + }, + { + "case_id": "us__scenario_120__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-sonnet-5.5", + "old": "It did not subtract the $617 traditional 401(k) deferral or the $29 IRA deduction, and it put the $1,750 refund into AGI. That made AGI $235,031 instead of $232,635 and taxable income $199,649 instead of $196,918. It also figured NIIT on the net $1,853 ($70) instead of the full $4,300 ($163.40).", + "new": "It omitted the $617 traditional 401(k) deferral, included the $1,750 refund and used no IRA deduction, giving AGI of $235,031 and taxable income of $199,649. The frozen trace's IRA deduction was the adjudicated engine defect. Its $70 NIIT estimate differs from $163.40 in the frozen trace; this output remains excluded from scoring.", + "reason": "adjudication.json identifies the IRA deduction as an engine defect, and record/reference_exclusions.json retains the exclusion over NIIT scope and state income tax paid." + }, + { + "case_id": "us__scenario_120__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "deepseek-v4-pro-0813", + "old": "Its itemized deductions of $42,059 also exceed the $35,717 allowed, and it figured NIIT on $1,853 instead of $4,300.", + "new": "Its itemized deductions were $42,059, compared with $35,717 in the frozen trace, and its NIIT used a $1,853 base. This output remains excluded because NIIT inclusion and state income tax paid are unresolved.", + "reason": "status.json and record/reference_exclusions.json keep this output ungraded because NIIT scope and state income tax paid are unresolved." + }, + { + "case_id": "us__scenario_120__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "deepseek-v4.1-flash", + "old": "It put the $1,750 refund into AGI and dropped the $29 IRA deduction, giving AGI of $234,414 instead of $232,635. It deducted the full $20,164 of charity without the 2026 0.5%-of-AGI floor (allowed amount $19,001), and it left out the $163.40 NIIT on $4,300 of interest and rent.", + "new": "It included the $1,750 refund in AGI and used no IRA deduction, giving AGI of $234,414. It deducted the full $20,164 of charity without the 2026 0.5%-of-AGI floor. Its omission of the IRA deduction agrees with the adjudication, which identified the frozen trace's deduction as an engine defect. This output remains excluded because NIIT inclusion and state income tax paid are unresolved.", + "reason": "adjudication.json identifies the IRA deduction as an engine defect, and record/reference_exclusions.json retains the exclusion over NIIT scope and state income tax paid." + }, + { + "case_id": "us__scenario_120__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.1-flash-lite-preview", + "old": "The correct path is AGI of $232,635 less $35,717 itemized, giving $196,918 taxable, $39,858 of tax and $163.40 of NIIT. Its $39,591 is $431 short, which matches leaving out NIIT and overstating deductions by about $1,100 at the 24% rate.", + "new": "The frozen trace used AGI of $232,635, itemized deductions of $35,717, taxable income of $196,918, regular tax of $39,858 and NIIT of $163.40. This output is excluded, so its difference from the frozen value is ungraded.", + "reason": "status.json marks this output unscored, and reference_explanation.csv supplies the frozen computation rather than an affirmed correct result." + }, + { + "case_id": "us__scenario_120__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.5-flash-lite", + "old": "The correct result is $39,858 of regular tax on $196,918 plus $163.40 NIIT. Its $33,814 is about $6,200 short, equal to understating taxable income by roughly $26,000 at the 24% marginal rate.", + "new": "The frozen trace reports $39,858 of regular tax on $196,918 plus $163.40 NIIT. This output is excluded, so its difference from the frozen value is ungraded.", + "reason": "status.json marks this output unscored, and reference_explanation.csv supplies the frozen computation rather than an affirmed correct result." + }, + { + "case_id": "us__scenario_120__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.6-flash", + "old": "It subtracted $7,429 of employer health premiums from wages, giving AGI of $226,985 instead of $232,635. It capped SALT at the old $10,000 instead of deducting the full $13,908 under the 2026 $40,400 cap. It also skipped the 0.5% charitable floor and left out the $163.40 NIIT.", + "new": "It subtracted $7,429 of employer health premiums from wages, giving AGI of $226,985. It used the old $10,000 SALT cap and skipped the charitable floor. The frozen trace used AGI of $232,635, SALT of $13,908 and NIIT of $163.40. This output remains excluded because NIIT inclusion and state income tax paid are unresolved.", + "reason": "status.json and record/reference_exclusions.json keep this output ungraded because NIIT scope and state income tax paid are unresolved." + }, + { + "case_id": "us__scenario_120__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.7-flash", + "old": "Its $37,824 is $2,198 below the correct $40,021.82. That matches leaving out the $163.40 NIIT and understating taxable income by about $8,500 at the 24% rate, against the correct $196,918 (AGI of $232,635 less $35,717 itemized).", + "new": "Its $37,824 is about $2,198 below the frozen $40,021.82. This output is excluded, so that difference is ungraded.", + "reason": "status.json marks this output unscored, and reference_explanation.csv supplies the frozen computation rather than an affirmed correct result." + }, + { + "case_id": "us__scenario_120__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.8-flash", + "old": "Its $33,023.76 is about $7,000 short. That matches leaving out the $163.40 NIIT and understating taxable income by about $28,500 at the 24% rate, against the correct $196,918.", + "new": "Its $33,023.76 is about $7,000 below the frozen $40,021.82. This output is excluded, so that difference is ungraded.", + "reason": "status.json marks this output unscored, and reference_explanation.csv supplies the frozen computation rather than an affirmed correct result." + }, + { + "case_id": "us__scenario_120__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-4-argon", + "old": "The correct result is $39,858 of tax on $196,918 plus $163.40 NIIT.", + "new": "The frozen trace reports $39,858 of tax on $196,918 plus $163.40 NIIT; this output remains excluded from scoring.", + "reason": "status.json marks this output unscored, and reference_explanation.csv supplies the frozen computation rather than an affirmed correct result." + }, + { + "case_id": "us__scenario_120__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "glm-5.2", + "old": "It left about $11,896 of Connecticut income tax out of SALT, deducting only the $2,012 property tax, and skipped the 0.5% charitable floor. Itemized deductions therefore came to $24,984 instead of $35,717, and taxable income to $209,430. It also put the $1,750 refund into AGI and left out the $163.40 NIIT.", + "new": "It used only $2,012 of property tax for SALT and skipped the charitable floor, producing itemized deductions of $24,984 and taxable income of $209,430. Its AGI included the $1,750 refund. The frozen trace used $13,908 of SALT and excluded the refund. This output remains excluded because state income tax paid and NIIT inclusion are unresolved.", + "reason": "status.json and record/reference_exclusions.json keep this output ungraded because NIIT scope and state income tax paid are unresolved." + }, + { + "case_id": "us__scenario_120__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "glm-5.3", + "old": "the correct deduction is $2,808. It capped SALT at the old $10,000 instead of using the full $13,908, and it skipped the charitable floor. It also left out the $163.40 NIIT and the $29 IRA deduction.", + "new": "the frozen trace used $2,808. It used the old $10,000 SALT cap and skipped the charitable floor. The frozen trace's IRA deduction was an adjudicated defect, and NIIT scope and state income tax paid remain unresolved; this output is excluded.", + "reason": "adjudication.json identifies the IRA deduction as an engine defect, and record/reference_exclusions.json retains the exclusion over NIIT scope and state income tax paid." + }, + { + "case_id": "us__scenario_120__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-5.4-mini", + "old": "In fact the $35,717 itemized total is well above the $18,150 standard deduction. Its $38,141 is $1,881 short, which matches leaving out the $163.40 NIIT and understating taxable income by about $7,200.", + "new": "The frozen trace selected $35,717 of itemized deductions because they exceeded the $18,150 standard deduction. Its $38,141 is about $1,881 below the frozen value; this output is excluded and that difference is ungraded.", + "reason": "status.json marks this output unscored, and reference_explanation.csv supplies the frozen computation rather than an affirmed correct result. (verifier: The proposed wording misleadingly says the trace used both deductions, whereas the trace compared them and applied itemized deductions.)" + }, + { + "case_id": "us__scenario_120__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-5.4-nano", + "old": "Its $35,233 is $4,789 below the correct $40,021.82, which matches leaving out the $163.40 NIIT and understating taxable income by about $19,000 against the correct $196,918.", + "new": "Its $35,233 is about $4,789 below the frozen $40,021.82. This output is excluded, so that difference is ungraded.", + "reason": "status.json marks this output unscored, and reference_explanation.csv supplies the frozen computation rather than an affirmed correct result." + }, + { + "case_id": "us__scenario_120__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-5.5", + "old": "Its $40,615 of itemized deductions also exceeds the $35,717 allowed, and it figured NIIT on about $1,853 instead of $4,300.", + "new": "Its itemized deductions were $40,615, compared with $35,717 in the frozen trace, and its NIIT used about a $1,853 base. This output remains excluded because NIIT inclusion and state income tax paid are unresolved.", + "reason": "status.json and record/reference_exclusions.json keep this output ungraded because NIIT scope and state income tax paid are unresolved." + }, + { + "case_id": "us__scenario_120__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-5.6-luna", + "old": "It used the correct 2026 brackets but taxed $210,286 instead of $196,918. It left Connecticut income tax out of SALT, deducting about $2,012 instead of $13,908, and it put the $1,750 refund into AGI. Its answer is the bare bracket tax with no $163.40 NIIT.", + "new": "It used the 2026 brackets on $210,286 of taxable income. The frozen trace used $196,918 of taxable income, $13,908 of SALT and $163.40 of NIIT. State income tax paid and NIIT scope remain unresolved, so this output is excluded.", + "reason": "status.json and record/reference_exclusions.json keep this output ungraded because NIIT scope and state income tax paid are unresolved." + }, + { + "case_id": "us__scenario_120__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-5.6-sol", + "old": "It put the $1,750 refund into AGI and figured NIIT on $1,853 net of the farm rent loss (about $70) instead of the full $4,300 ($163.40). Its implied taxable income of about $195,800 overstates itemized deductions by about $2,900 compared with the $35,717 allowed.", + "new": "It used AGI of about $234,414 and included about $70 of NIIT. Its implied taxable income of about $195,800 differs from $196,918 in the frozen trace. This output remains excluded because NIIT inclusion and state income tax paid are unresolved.", + "reason": "status.json and record/reference_exclusions.json leave the frozen comparison ungraded, while variables/gov/irs/tax/federal_income/before_credits/income_tax_main_rates.py and parameters/gov/irs/income/bracket.yaml support the bracket-tax comparison." + }, + { + "case_id": "us__scenario_120__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-6-luna", + "old": "It claimed $40,221 of itemized deductions instead of the $35,717 allowed, overstating the total by $4,500. It also put the $1,750 refund into AGI and left out the $163.40 NIIT.", + "new": "It used $40,221 of itemized deductions and included the $1,750 refund in AGI. The frozen trace used $35,717 of itemized deductions and excluded the refund. This output remains excluded because NIIT inclusion and state income tax paid are unresolved.", + "reason": "status.json and record/reference_exclusions.json keep this output ungraded because NIIT scope and state income tax paid are unresolved." + }, + { + "case_id": "us__scenario_120__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-6-sol", + "old": "It left out the 3.8% NIIT on $4,300 of interest and rent ($163.40). Its $39,672.32 is exactly the 2026 bracket tax on $196,143, which is $775 below the correct $196,918 because its itemized deductions run high enough to more than offset the $1,750 refund it put into AGI.", + "new": "Its $39,672.32 is the 2026 bracket tax on $196,143 of taxable income. The frozen trace used $196,918 and added $163.40 of NIIT. It included the $1,750 refund in AGI. This output remains excluded because NIIT inclusion and state income tax paid are unresolved.", + "reason": "status.json and record/reference_exclusions.json leave the frozen comparison ungraded, while variables/gov/irs/tax/federal_income/before_credits/income_tax_main_rates.py and parameters/gov/irs/income/bracket.yaml support the bracket-tax comparison." + }, + { + "case_id": "us__scenario_120__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-6.1-terra", + "old": "Its answer is $160 too high, which means it overstated taxable income. That matches putting the $1,750 state refund into AGI (about $420 of extra tax at 24%), partly offset by understating NIIT, which applies at 3.8% to the full $4,300 of interest and rent.", + "new": "It submitted $40,182 without a breakdown of AGI, taxable income or NIIT. That is $160.18 above the frozen, ungraded reference. Its final amount does not establish its refund or NIIT treatment.", + "reason": "prompt.md provides no refund or NIIT calculation, $420 less the entire $163.40 NIIT is $256.60 rather than $160.18, and status.json marks the frozen reference ungraded." + }, + { + "case_id": "us__scenario_120__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "grok-4.3", + "old": "Its $39,250 is $772 short, which matches leaving out the $163.40 NIIT and overstating deductions by about $2,500 against the $35,717 allowed (charity $19,001 after the floor, SALT $13,908, mortgage interest $2,808).", + "new": "Its $39,250 is about $772 below the frozen $40,021.82. This output is excluded, so that difference is ungraded.", + "reason": "status.json marks this output unscored, and reference_explanation.csv supplies the frozen computation rather than an affirmed correct result." + }, + { + "case_id": "us__scenario_120__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "grok-4.6", + "old": "Its $38,146 of itemized deductions also overstates the $35,717 allowed.", + "new": "Its $38,146 of itemized deductions exceeds $35,717 in the frozen trace; this output is excluded and the frozen amount is ungraded.", + "reason": "status.json marks this output unscored, and reference_explanation.csv supplies the frozen computation rather than an affirmed correct result." + }, + { + "case_id": "us__scenario_120__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "grok-4.7", + "old": "It overstated SALT at $15,371 instead of $13,908 and deducted the full $20,164 of charity without the 0.5%-of-AGI floor ($19,001 allowed), so taxable income fell to $194,321. It also figured NIIT on the net $1,853 ($70) instead of the full $4,300 ($163.40).", + "new": "It used $15,371 of SALT and the full $20,164 of charity without the 0.5% floor, producing $194,321 of taxable income. The frozen trace used $13,908 of SALT and $19,001 of charity. Its NIIT used a $1,853 base. This output remains excluded because NIIT inclusion and state income tax paid are unresolved.", + "reason": "status.json and record/reference_exclusions.json keep this output ungraded because NIIT scope and state income tax paid are unresolved." + }, + { + "case_id": "us__scenario_120__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "inkling", + "old": "It also skipped the 0.5% charitable floor and overstated SALT at $14,212 instead of $13,908, bringing taxable income down to $194,235. Its NIIT of $163 was correct, but it put the $1,750 refund into AGI.", + "new": "It also skipped the 0.5% charitable floor and used $14,212 of SALT, producing $194,235 of taxable income. Its $163 NIIT matches the rounded NIIT amount in the frozen trace, and it included the $1,750 refund in AGI. This output remains excluded because NIIT inclusion and state income tax paid are unresolved.", + "reason": "status.json and record/reference_exclusions.json keep this output ungraded because NIIT scope and state income tax paid are unresolved." + }, + { + "case_id": "us__scenario_120__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "minimax-m3", + "old": "It reported $0 with no reasoning, ignoring $232,635 of AGI. Taxing $196,918 of taxable income at 2026 single rates gives $39,858, plus $163.40 NIIT.", + "new": "It reported $0 with no reasoning. The frozen trace used AGI of $232,635 and tax of $40,021.82. This output is excluded, so the frozen comparison is ungraded.", + "reason": "status.json marks this output unscored, and reference_explanation.csv supplies the frozen computation rather than an affirmed correct result." + }, + { + "case_id": "us__scenario_120__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "muse-wonder", + "old": "It itemized only about $23,800 because it left about $11,896 of Connecticut income tax out of SALT, so taxable income was about $211,000 instead of $196,918. It also left out the $163.40 NIIT.", + "new": "It itemized about $23,800 and used about $211,000 of taxable income. The frozen trace used $35,717 of itemized deductions, $196,918 of taxable income and $163.40 of NIIT. This output remains excluded because state income tax paid and NIIT inclusion are unresolved.", + "reason": "status.json and record/reference_exclusions.json keep this output ungraded because NIIT scope and state income tax paid are unresolved." + }, + { + "case_id": "us__scenario_120__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "ox-alpha", + "old": "It put the $1,750 refund into AGI, skipped the $29 IRA deduction and took the full $3,744 of mortgage interest instead of $2,808 under the $750,000 limit, raising taxable income to $197,685. It also left out the $163.40 NIIT, and the errors partly cancel, so its answer is about $20 off.", + "new": "It included the $1,750 refund, used no IRA deduction and deducted $3,744 of mortgage interest, producing $197,685 of taxable income. Its IRA treatment agrees with the adjudication, which identified the frozen trace's deduction as an engine defect. Its $40,042 is $20.18 above the frozen reference; this output remains excluded because NIIT inclusion and state income tax paid are unresolved.", + "reason": "adjudication.json identifies the IRA deduction as an engine defect, and record/reference_exclusions.json retains the exclusion over NIIT scope and state income tax paid." + }, + { + "case_id": "us__scenario_120__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "qwen-3.7-max", + "old": "It used an $18,525 standard deduction instead of itemizing $35,717. It also did not subtract the $617 401(k) deferral and used 2025 bracket thresholds ($103,350) instead of 2026's ($105,700). It left out the $163.40 NIIT as well.", + "new": "It used an $18,525 standard deduction, did not subtract the $617 401(k) deferral and used the 2025 bracket threshold of $103,350. The frozen trace itemized $35,717 and included $163.40 of NIIT. This output remains excluded because NIIT inclusion and state income tax paid are unresolved.", + "reason": "status.json and record/reference_exclusions.json keep this output ungraded because NIIT scope and state income tax paid are unresolved." + }, + { + "case_id": "us__scenario_120__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "qwen3.8-max", + "old": "It also claimed both the standard deduction and charity, and subtracted a retirement income credit that does not exist.", + "new": "It also deducted the full $20,164 of charity on top of the standard deduction, exceeding the $1,000 limit for non-itemizers, and subtracted $750 of retirement credit even though its income eliminates the elderly or disabled credit.", + "reason": "The engine permits a $1,000 charitable deduction for single non-itemizers in 2026 and implements the elderly or disabled credit, which is unavailable at this household's income." + }, + { + "case_id": "us__scenario_120__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.5-flash", + "old": "Its $10,961 base tax also uses the pre-2024 3%/5% rates, and it added only $150 of recapture instead of $680.", + "new": "Its $10,961 base tax also uses the pre-2024 3%/5% rates, and its phase-out and recapture add-backs total only $150 of the required $680.", + "reason": "reference_explanation.csv and engine variables/gov/states/ct/tax/income/ct_income_tax_after_personal_credits.py distinguish $430 of recapture from the separate $250 phase-out add-back." + }, + { + "case_id": "us__scenario_120__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-5.6-luna", + "old": "It also overstated the recapture well beyond the $680 that applies, so it ended $2,348 too high.", + "new": "Its implied phase-out and recapture add-backs exceed the required $680, and its final answer is $2,348 too high.", + "reason": "reference_explanation.csv and engine variables/gov/states/ct/tax/income/ct_income_tax_after_personal_credits.py establish that $680 combines a $250 phase-out add-back with $430 of recapture." + }, + { + "case_id": "us__scenario_120__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-6-luna", + "old": "It also applied about $2,250 of recapture on top of the graduated tax instead of the $680 that applies.", + "new": "It also applied about $2,250 in total phase-out and recapture add-backs on top of the graduated tax; the required total is $680.", + "reason": "reference_explanation.csv and engine variables/gov/states/ct/tax/income/ct_income_tax_after_personal_credits.py distinguish $430 of recapture from the separate $250 phase-out add-back." + }, + { + "case_id": "us__scenario_120__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-6.1-terra", + "old": "Its $11,779 is $140 short, which fits undercounting those add-backs, for example by leaving out the $250 low-tax recapture.", + "new": "Its $11,779 is $140 short, which fits undercounting those add-backs.", + "reason": "prompt.md and reference_explanation.csv give $11,779 and $11,919.06 respectively, so omitting the $250 low-tax recapture would produce $11,669.06 and does not explain the stated $140 shortfall." + }, + { + "case_id": "us__scenario_120__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "grok-4.6", + "old": "It also used the pre-2024 3%/5% rates and only $200 of recapture instead of $680.", + "new": "It also used the pre-2024 3%/5% rates and added only $200 toward the required $680 of phase-out and recapture add-backs.", + "reason": "reference_explanation.csv and engine variables/gov/states/ct/tax/income/ct_income_tax_after_personal_credits.py establish $430 of recapture plus a separate $250 phase-out add-back." + }, + { + "case_id": "us__scenario_121__snap", + "field": "case_annotation", + "old": "That limit is even above SC's broad-based categorical eligibility (BBCE) ceiling of about $2,610/month for one person, so SNAP is $0.", + "new": "The household's gross income also exceeds SC's broad-based categorical eligibility (BBCE) ceiling of 130% of the applicable poverty guideline, so SNAP is $0.", + "reason": "PolicyEngine's parameters/gov/hhs/tanf/non_cash/income_limit/gross.yaml sets SC's rate to 1.3, and variables/gov/hhs/tanf/non_cash/tanf_non_cash_gross_income_limit.py multiplies that rate by the applicable poverty guideline." + }, + { + "case_id": "us__scenario_122__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-5.4-nano", + "old": "Itemized deductions of about $14,926 are below the standard deduction, and taxable income is still $43,446.18.", + "new": "Itemized deductions of about $17,853 are below the standard deduction, and taxable income is still $43,446.18.", + "reason": "The engine's variables/gov/irs/income/taxable_income/deductions/itemizing/charitable_deduction.py applies parameters/gov/irs/deductions/itemized/charity/floor/amount.yaml's 0.005 floor, while state_and_local_sales_or_income_tax.py includes withholding from variables/gov/states/mn/tax/income/mn_withheld_income_tax.py using parameters/gov/states/mn/tax/income/deductions/standard/base.yaml and parameters/gov/states/mn/tax/income/rates/single.yaml, yielding approximately $17,853 in itemized deductions." + }, + { + "case_id": "us__scenario_122__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "qwen3.8-max", + "old": "It then added a credit and a deduction to its $3,933.60 tentative tax instead of subtracting them", + "new": "Its stated tax adjustments do not support the increase from $3,933.60 to $5,065", + "reason": "In prompt.md, qwen3.8-max says it applied a $1,875 credit and $3,000.20 deduction without specifying addition, and adding both to $3,933.60 yields $8,808.80." + }, + { + "case_id": "us__scenario_122__state_income_tax_before_refundable_credits", + "field": "case_annotation", + "old": "Minnesota has no pension/IRA exclusion", + "new": "Minnesota's pension subtraction applies only to public pension income, so it does not reach this filer's private pension or IRA income", + "reason": "The engine has a pension subtraction: variables/gov/states/mn/tax/income/subtractions/mn_public_pension_subtraction.py subtracts taxable_public_pension_income up to gov.states.mn.tax.income.subtractions.pension_income.cap, which latest_c_mn_published_2026.py sets to $13,850 for a single filer in 2026, so the statement that Minnesota has no pension exclusion at all is wrong; this household has only private pension and IRA income, which this subtraction does not cover." + }, + { + "case_id": "us__scenario_122__state_income_tax_before_refundable_credits", + "field": "case_annotation", + "old": "itemized deductions of about $14,926–$17,023", + "new": "the available itemized deductions", + "reason": "The range reflects model estimates; the engine's floor-adjusted charitable deduction plus property taxes yields approximately $14,600, below the $19,300 standard deduction." + }, + { + "case_id": "us__scenario_122__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-opus-4.7", + "old": "It reached about $1,040 correctly", + "new": "It estimated about $1,040 using incorrect deduction amounts", + "reason": "Its intermediate estimate used an understated $18,850 standard deduction and overstated $5,154 charitable subtraction, while the scored reference tax is $1,025.54." + }, + { + "case_id": "us__scenario_122__state_refundable_credits", + "field": "annotation", + "model": "claude-fable-5", + "old": ", but it never applied the renter's credit maximum household income. Income at that level is above the schedule ceiling, so the credit is $0.", + "new": ". The engine requires a qualifying Certificate of Rent Paid (CRP), whose unlisted input defaults to false, so the renter's credit is $0.", + "reason": "Engine variables/gov/states/mn/tax/income/credits/mn_renters_credit_eligible.py requires mn_renters_credit_qualifying_crp, whose variable defaults to false and which is unlisted in prompt.md; record/fixes/latest_c_mn_published_2026.py sets the 2026 income cutoff at $79,330." + }, + { + "case_id": "us__scenario_122__state_refundable_credits", + "field": "annotation", + "model": "deepseek-v4.1-flash", + "old": "The model correctly found household income of $77,459. It then put that income in a '50% bracket with 2.5% threshold' and computed $1,431.74 from 17% of rent. The schedule does not extend that high: $77,459 is above the renter's credit's maximum household income for a no-dependent claimant, so the credit is $0.", + "new": "The model used $77,459 of household income and a '50% bracket with 2.5% threshold' to estimate $1,431.74. The engine uses federal AGI with an age-based subtraction for this filer. The engine requires a qualifying Certificate of Rent Paid (CRP), whose unlisted input defaults to false, so the renter's credit is $0.", + "reason": "Engine variables/gov/states/mn/tax/income/credits/mn_renters_credit_household_agi.py and mn_renters_credit_household_income.py use federal AGI with the age subtraction, while mn_renters_credit_eligible.py requires the unlisted mn_renters_credit_qualifying_crp input that defaults to false; record/fixes/latest_c_mn_published_2026.py sets the cutoff at $79,330." + }, + { + "case_id": "us__scenario_122__state_refundable_credits", + "field": "annotation", + "model": "gemini-3.1-pro-preview", + "old": "and capped it at a $2,000 maximum. It never checked household income (about $77,460) against the credit's income ceiling, which this household exceeds, so the credit is $0.", + "new": "and gave $2,000. The engine requires a qualifying Certificate of Rent Paid (CRP), whose unlisted input defaults to false, so the renter's credit is $0.", + "reason": "The model reasoning in prompt.md states a $2,000 answer without a numerical maximum, and engine variables/gov/states/mn/tax/income/credits/mn_renters_credit_eligible.py requires the unlisted mn_renters_credit_qualifying_crp input that defaults to false; record/fixes/latest_c_mn_published_2026.py sets the income cutoff at $79,330." + }, + { + "case_id": "us__scenario_122__state_refundable_credits", + "field": "annotation", + "model": "gemini-4-argon", + "old": " and ignored the maximum household income test. With household income of about $77,460, which includes nontaxable Social Security and tax-exempt interest, the household is above the cutoff and the credit is $0.", + "new": ". The engine requires a qualifying Certificate of Rent Paid (CRP), whose unlisted input defaults to false, so the renter's credit is $0.", + "reason": "Engine variables/gov/states/mn/tax/income/credits/mn_renters_credit_household_agi.py and mn_renters_credit_household_income.py use federal AGI less applicable subtractions, mn_renters_credit_eligible.py requires the unlisted mn_renters_credit_qualifying_crp input that defaults to false, and record/fixes/latest_c_mn_published_2026.py sets the cutoff at $79,330." + }, + { + "case_id": "us__scenario_122__state_refundable_credits", + "field": "annotation", + "model": "gpt-5.5", + "old": "About $77,460 of household income is above that maximum, so the correct state refundable credit total is $0, not $1,070.", + "new": "The engine requires a qualifying Certificate of Rent Paid (CRP), whose unlisted input defaults to false, so the state refundable credit total is $0.", + "reason": "Engine variables/gov/states/mn/tax/income/credits/mn_renters_credit_eligible.py requires mn_renters_credit_qualifying_crp, whose variable defaults to false and which is unlisted in prompt.md; record/fixes/latest_c_mn_published_2026.py sets the 2026 income cutoff at $79,330." + }, + { + "case_id": "us__scenario_122__state_refundable_credits", + "field": "annotation", + "model": "gpt-5.6-sol", + "old": "The household's roughly $77,460 of household income is above the schedule's income ceiling, so the renter's credit is fully eliminated and the total is $0.", + "new": "The engine applies an age-based household-income subtraction for this filer. It also requires a qualifying Certificate of Rent Paid (CRP), whose unlisted input defaults to false, so the renter's credit and total refundable credits are $0.", + "reason": "Engine variables/gov/states/mn/tax/income/credits/mn_renters_credit_household_income.py applies the age subtraction, and mn_renters_credit_eligible.py requires the unlisted mn_renters_credit_qualifying_crp input that defaults to false; record/fixes/latest_c_mn_published_2026.py sets the cutoff at $79,330." + }, + { + "case_id": "us__scenario_122__state_refundable_credits", + "field": "annotation", + "model": "gpt-6-astra", + "old": ", which understated household income. MN household income also adds nontaxable Social Security and tax-exempt interest and pension, bringing it to about $77,460. That is above the renter's credit maximum, so the credit is $0, not $1,050.", + "new": ". The engine also applies a $5,300 age-based subtraction, giving renter's-credit household income of $65,346. The engine requires a qualifying Certificate of Rent Paid (CRP), whose unlisted input defaults to false, so the renter's credit is $0.", + "reason": "Engine variables/gov/states/mn/tax/income/credits/mn_renters_credit_household_agi.py and mn_renters_credit_household_income.py use federal AGI less the $5,300 in parameters/gov/states/mn/tax/income/exemptions/amount.yaml, and mn_renters_credit_eligible.py requires the unlisted mn_renters_credit_qualifying_crp input that defaults to false." + }, + { + "case_id": "us__scenario_122__state_refundable_credits", + "field": "annotation", + "model": "gpt-6.1-terra", + "old": "Household income of about $77,460 is past the end of the schedule, where the credit is $0.", + "new": "The engine requires a qualifying Certificate of Rent Paid (CRP), whose unlisted input defaults to false, so the renter's credit is $0.", + "reason": "Engine variables/gov/states/mn/tax/income/credits/mn_renters_credit_eligible.py requires mn_renters_credit_qualifying_crp, whose variable defaults to false and which is unlisted in prompt.md; record/fixes/latest_c_mn_published_2026.py sets the 2026 income cutoff at $79,330." + }, + { + "case_id": "us__scenario_122__state_refundable_credits", + "field": "annotation", + "model": "kimi-k2.6", + "old": "household income of about $77,460 is above the Minnesota renter's credit ceiling", + "new": "the required qualifying Certificate of Rent Paid (CRP) input is unlisted and defaults to false", + "reason": "Engine variables/gov/states/mn/tax/income/credits/mn_renters_credit_eligible.py requires mn_renters_credit_qualifying_crp, whose variable defaults to false and which is unlisted in prompt.md; record/fixes/latest_c_mn_published_2026.py sets the 2026 income cutoff at $79,330." + }, + { + "case_id": "us__scenario_122__state_refundable_credits", + "field": "case_annotation", + "old": "The only state refundable credit any model considered is Minnesota's renter's credit. It is a schedule-based credit with a maximum household income: once income passes the top of the schedule, the credit is $0 rather than a reduced amount. This household's MN household income is about $77,460: federal AGI plus nontaxable Social Security, tax-exempt interest, and tax-exempt pension. That is above the renter's credit ceiling for a filer with no dependents, so mn_refundable_credits is $0.", + "new": "Every model that supplied a value awarded Minnesota's renter's credit. The engine uses federal AGI and a $5,300 age-based subtraction for this filer, giving renter's-credit household income of $65,346, below the 2026 schedule ceiling of $79,330. The credit requires a qualifying Certificate of Rent Paid (CRP), whose unlisted input defaults to false, so mn_refundable_credits is $0.", + "reason": "The model reasoning in prompt.md considers other credits at zero, while engine variables/gov/states/mn/tax/income/credits/mn_renters_credit_household_agi.py and mn_renters_credit_household_income.py use federal AGI less the age allowance, record/fixes/latest_c_mn_published_2026.py sets the $5,300 allowance and $79,330 cutoff, and mn_renters_credit_eligible.py requires the unlisted mn_renters_credit_qualifying_crp input that defaults to false." + }, + { + "case_id": "us__scenario_123__federal_income_tax_before_refundable_credits", + "field": "case_annotation", + "old": "The output covers only the parents' joint tax unit.", + "new": "The frozen reference covers only the parents' joint tax unit. The requested output is excluded from scoring because the prompt leaves return scope unspecified.", + "reason": "adjudication.json and record/reference_exclusions.json exclude this output because return scope is unspecified and recognize summing the parents' and child's returns as an alternative reading." + }, + { + "case_id": "us__scenario_123__federal_income_tax_before_refundable_credits", + "field": "case_annotation", + "old": "The head is not flagged as paid hourly, so there is no overtime deduction.", + "new": "The overtime deduction reads the explicit FLSA overtime-premium input, which is $0 when unlisted.", + "reason": "The 2.60.0 formula in variables/gov/irs/income/taxable_income/deductions/overtime_income/overtime_income_deduction.py reads variables/household/income/person/fsla_overtime_premium.py without a paid-hourly test, and prompt.md assigns $0 to unlisted numeric inputs." + }, + { + "case_id": "us__scenario_123__federal_income_tax_before_refundable_credits", + "field": "case_annotation", + "old": "Most models went wrong in one of four ways:", + "new": "Most models differed from the frozen reference in one of four ways:", + "reason": "status.json marks this output unscored, and adjudication.json recognizes adding the child's separate tax as an alternative reading of the unspecified return scope." + }, + { + "case_id": "us__scenario_123__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-fable-5", + "old": "to the tax-unit total, which is out of scope.", + "new": "under the adjudicated alternative reading that sums household returns.", + "reason": "adjudication.json and record/reference_exclusions.json recognize summing household returns as an alternative reading and exclude the output because return scope is unspecified." + }, + { + "case_id": "us__scenario_123__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-haiku-5.5", + "old": "fully offsets liability", + "new": "is fully usable against the parents' liability", + "reason": "reference_explanation.csv gives $7,400.24 before the $2,200 credit and $5,200.24 afterward, consistent with variables/gov/irs/credits/ctc/non_refundable_ctc.py, variables/gov/irs/credits/ctc/refundable/refundable_ctc.py and parameters/gov/irs/credits/ctc/amount/base.yaml." + }, + { + "case_id": "us__scenario_123__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-sonnet-5.5", + "old": "It claimed a $13,650 qualified-overtime deduction for the head, but the head is not flagged as paid hourly and gets no overtime deduction. It also added the child's separate $3,220 tax, although the output is only the parents' joint unit liability of $5,200.24.", + "new": "It claimed a $13,650 qualified-overtime deduction for the head. The engine uses an explicit FLSA overtime-premium input, which is $0 when unlisted. It also added the child's separate $3,220 tax under the adjudicated alternative reading that sums household returns. The output is excluded because the prompt leaves return scope unspecified.", + "reason": "variables/gov/irs/income/taxable_income/deductions/overtime_income/overtime_income_deduction.py reads variables/household/income/person/fsla_overtime_premium.py without a paid-hourly test, prompt.md makes unlisted numeric inputs $0, and adjudication.json excludes the output for unspecified return scope." + }, + { + "case_id": "us__scenario_123__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "deepseek-v4.1-flash", + "old": ", which does not belong in the joint tax-unit output.", + "new": " under the adjudicated alternative reading that sums household returns.", + "reason": "adjudication.json and record/reference_exclusions.json recognize summing household returns as an alternative reading and exclude the output because return scope is unspecified." + }, + { + "case_id": "us__scenario_123__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3-flash-preview", + "old": ", while the tax-unit output covers only the joint return.", + "new": " under the adjudicated alternative reading that sums household returns.", + "reason": "adjudication.json and record/reference_exclusions.json recognize summing household returns as an alternative reading and exclude the output because return scope is unspecified." + }, + { + "case_id": "us__scenario_123__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.5-flash", + "old": ", while the output is only the joint unit's $5,200.24.", + "new": " under the adjudicated alternative reading that sums household returns.", + "reason": "adjudication.json and record/reference_exclusions.json recognize summing household returns as an alternative reading and exclude the output because return scope is unspecified." + }, + { + "case_id": "us__scenario_123__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-6-astra", + "old": "but then added the dependent child's separate-return tax of $3,220. This output is the tax unit's liability only, so the child's own return does not belong in it.", + "new": "and added the dependent child's separate-return tax of $3,220. Its $8,420.24 total is the recorded alternative value, and the output is excluded because return scope is unspecified.", + "reason": "adjudication.json and record/reference_exclusions.json record $8,420.24 as the alternative value including the child's separate return and exclude the output for unspecified return scope." + }, + { + "case_id": "us__scenario_123__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-6.1-sol", + "old": "but then added $3,220 for the dependent child's separate wage return. This output covers only the parents' tax unit.", + "new": "and added $3,220 for the dependent child's separate wage return. Its $8,420.24 total is the recorded alternative value, and the output is excluded because return scope is unspecified.", + "reason": "adjudication.json and record/reference_exclusions.json record $8,420.24 as the alternative value including the child's separate return and exclude the output for unspecified return scope." + }, + { + "case_id": "us__scenario_123__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "inkling", + "old": "but then added the child's separate-return tax of about $3,225. The output is the parents' tax unit only.", + "new": "and added the child's separate-return tax of about $3,225 under the adjudicated alternative reading that sums household returns.", + "reason": "adjudication.json and record/reference_exclusions.json recognize summing household returns as an alternative reading and exclude the output because return scope is unspecified." + }, + { + "case_id": "us__scenario_123__free_school_meals_eligible", + "field": "annotation", + "model": "claude-fable-5", + "old": "income at ~5.3x FPG", + "new": "household income of $145,002", + "reason": "prompt.md records the model's correct $145,002 household income sum but gives its poverty estimate as roughly 545%, so the annotation misattributes the reference's ratio to the model." + }, + { + "case_id": "us__scenario_123__free_school_meals_eligible", + "field": "annotation", + "model": "ox-alpha", + "old": "Correctly computed", + "new": "Estimated", + "reason": "reference_explanation.csv gives $145,002/$27,320 ≈531%, consistent with variables/gov/usda/school_meals/school_meal_fpg_ratio.py, variables/gov/hhs/spm_unit_fpg.py and parameters/gov/hhs/fpg.yaml, while prompt.md records ox-alpha's 544% estimate." + }, + { + "case_id": "us__scenario_123__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-haiku-4.5", + "old": "The correct base is the joint filers' $100,002 with no deductions, which gives $3,070.06.", + "new": "With no deductions, the joint filers' $100,002 gives the engine's frozen $3,070.06, and adding the dependent's own return gives the recorded alternative of $4,451.56. This output is excluded from scoring because the definitions do not say which return it covers.", + "reason": "reference_exclusions.json (d1022, unlisted_input, alternative_value 4451.56) and adjudication.json reference_verdict unlisted_input; pa_tax_deductions adds only pa_529_plan_deduction, which supports the no-deductions point." + }, + { + "case_id": "us__scenario_123__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-haiku-5.5", + "old": "even that inflated base. The correct calculation is 3.07% of the joint filers' $100,002, which is $3,070.06.", + "new": "that base. Its figure matches neither the engine's frozen $3,070.06, which is 3.07% of the joint filers' $100,002, nor the recorded alternative of $4,451.56. This output is excluded from scoring because the definitions do not say whether the dependent's own return counts.", + "reason": "reference_exclusions.json (d1022, unlisted_input, alternative_value 4451.56) and adjudication.json reference_verdict unlisted_input: the frozen value is not graded as correct and the child-inclusive base is the recorded alternative reading." + }, + { + "case_id": "us__scenario_123__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-opus-4.8", + "old": " instead of only the joint filers' $100,002.", + "new": ". The engine's frozen value taxes only the joint filers' $100,002, and this output is excluded from scoring because the definitions do not say whether the dependent's own return counts.", + "reason": "reference_exclusions.json (d1022, unlisted_input, alternative_value 4451.56) and adjudication.json reference_verdict unlisted_input." + }, + { + "case_id": "us__scenario_123__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-opus-5", + "old": "The dependent's earnings are outside this tax unit's PA taxable income, so the answer is $3,070.06.", + "new": "Its $4,451.56 is the recorded alternative that counts the dependent's own PA return. The engine's frozen value of $3,070.06 covers only the head and spouse's return, and this output is excluded from scoring because the definitions do not say which return it covers.", + "reason": "reference_exclusions.json (d1022, unlisted_input, alternative_value 4451.56: head and spouse return plus the child's own PA-40) and adjudication.json reference_verdict unlisted_input." + }, + { + "case_id": "us__scenario_123__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-opus-5.5", + "old": ", which wrongly includes the dependent child's $45,000 of wages. The tax unit's PA base is $100,002, which gives $3,070.06.", + "new": ", which includes the dependent child's $45,000 of wages and gives the recorded alternative of $4,451.56. The engine's frozen value taxes only the tax unit's $100,002 for $3,070.06, and this output is excluded from scoring because the definitions do not say whether the dependent's own return counts.", + "reason": "reference_exclusions.json (d1022, unlisted_input, alternative_value 4451.56) and adjudication.json reference_verdict unlisted_input." + }, + { + "case_id": "us__scenario_123__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "claude-sonnet-5.5", + "old": "The requested output covers only the single tax unit, where the dependent's wages are not counted.", + "new": "Its $4,451.56 is the recorded alternative for the reading that counts the child's own return. The engine's frozen value covers only the head and spouse's return, and this output is excluded from scoring because the definitions do not say which return it covers.", + "reason": "adjudication.json reasoning ('the output definitions name no return, tax unit or household') and reference_exclusions.json (d1022, alternative_value 4451.56) contradict the claim that the output covers only the tax unit." + }, + { + "case_id": "us__scenario_123__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "deepseek-v4-pro", + "old": "The correct base is the joint filers' $100,000 of wages plus $2 of interest, which gives $3,070.06.", + "new": "With the interest, the joint filers' $100,002 gives the engine's frozen $3,070.06, and adding the child's return gives the recorded alternative of $4,451.56. This output is excluded from scoring because the definitions do not say whether the dependent's own return counts.", + "reason": "reference_exclusions.json (d1022, unlisted_input, alternative_value 4451.56) and adjudication.json reference_verdict unlisted_input." + }, + { + "case_id": "us__scenario_123__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "deepseek-v4.1-flash", + "old": "The correct base is $100,002 with no deductions, which gives $3,070.06.", + "new": "Without the deduction, its base gives the recorded alternative of $4,451.56, and the engine's frozen value for the joint filers' $100,002 is $3,070.06. This output is excluded from scoring because the definitions do not say whether the dependent's own return counts.", + "reason": "reference_exclusions.json (d1022, unlisted_input, alternative_value 4451.56) and adjudication.json reference_verdict unlisted_input." + }, + { + "case_id": "us__scenario_123__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.1-flash-lite-preview", + "old": "The correct calculation is 3.07% × $100,002 = $3,070.06.", + "new": "At 3.07%, the joint filers' $100,002 gives the engine's frozen $3,070.06, and the household's $145,002 gives the recorded alternative of $4,451.56. This output is excluded from scoring because the definitions do not say whether the dependent's own return counts.", + "reason": "reference_exclusions.json (d1022, unlisted_input, alternative_value 4451.56) and adjudication.json reference_verdict unlisted_input; the rate is parameters/gov/states/pa/tax/income/rate.yaml (0.0307)." + }, + { + "case_id": "us__scenario_123__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.5-flash", + "old": "The output covers only the single tax unit, where the dependent's wages are not counted, so it is $3,070.06.", + "new": "Its $4,452 is the recorded alternative of $4,451.56 rounded to the dollar. The engine's frozen value of $3,070.06 covers only the head and spouse's return, and this output is excluded from scoring because the definitions do not say which return it covers.", + "reason": "adjudication.json reasoning ('the output definitions name no return, tax unit or household') and reference_exclusions.json (d1022, alternative_value 4451.56)." + }, + { + "case_id": "us__scenario_123__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.5-flash-lite", + "old": "The correct calculation is 3.07% of the joint filers' $100,002 = $3,070.06.", + "new": "It matches neither the engine's frozen $3,070.06, which is 3.07% of the joint filers' $100,002, nor the recorded alternative of $4,451.56. This output is excluded from scoring because the definitions do not say whether the dependent's own return counts.", + "reason": "reference_exclusions.json (d1022, unlisted_input, alternative_value 4451.56) and adjudication.json reference_verdict unlisted_input." + }, + { + "case_id": "us__scenario_123__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gemini-3.6-flash", + "old": ", which wrongly includes the dependent child's $45,000 of wages. Only the tax unit's $100,002 is taxed, giving $3,070.06.", + "new": ", which includes the dependent child's $45,000 of wages and gives the recorded alternative of $4,451.56. The engine's frozen value taxes only the tax unit's $100,002 for $3,070.06, and this output is excluded from scoring because the definitions do not say whether the dependent's own return counts.", + "reason": "reference_exclusions.json (d1022, unlisted_input, alternative_value 4451.56) and adjudication.json reference_verdict unlisted_input." + }, + { + "case_id": "us__scenario_123__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "glm-5.2", + "old": "The output is the single tax unit's liability, and the dependent's wages are not part of it.", + "new": "Its $4,451.56 is the recorded alternative that counts the child's own return. The engine's frozen value covers only the joint return, and this output is excluded from scoring because the definitions do not say which return it covers.", + "reason": "adjudication.json reasoning ('the output definitions name no return, tax unit or household') and reference_exclusions.json (d1022, alternative_value 4451.56)." + }, + { + "case_id": "us__scenario_123__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-5.4-mini", + "old": "even $145,002. The correct calculation is 3.07% of the joint filers' $100,002 = $3,070.06.", + "new": "$145,002. It matches neither the engine's frozen $3,070.06, which is 3.07% of the joint filers' $100,002, nor the recorded alternative of $4,451.56. This output is excluded from scoring because the definitions do not say whether the dependent's own return counts.", + "reason": "reference_exclusions.json (d1022, unlisted_input, alternative_value 4451.56) and adjudication.json reference_verdict unlisted_input." + }, + { + "case_id": "us__scenario_123__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-5.6-luna", + "old": " instead of the tax unit's $100,002.", + "new": " as in the recorded alternative reading. The engine's frozen value taxes only the tax unit's $100,002 for $3,070.06, and this output is excluded from scoring because the definitions do not say whether the dependent's own return counts.", + "reason": "reference_exclusions.json (d1022, unlisted_input, alternative_value 4451.56) and adjudication.json reference_verdict unlisted_input. (verifier: The old contrast rejects an accepted scope, but the proposed leading period follows a retained comma and produces 'wages,.' in the published sentence.)" + }, + { + "case_id": "us__scenario_123__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-5.6-terra", + "old": " instead of only the joint filers' $100,002. The correct tax is $3,070.06.", + "new": " which gives the recorded alternative of $4,451.56. The engine's frozen value taxes only the joint filers' $100,002 for $3,070.06, and this output is excluded from scoring because the definitions do not say whether the dependent's own return counts.", + "reason": "reference_exclusions.json (d1022, unlisted_input, alternative_value 4451.56) and adjudication.json reference_verdict unlisted_input. (verifier: The old uniquely correct scope conflicts with adjudication, but the proposed leading comma duplicates the comma preceding the replaced span.)" + }, + { + "case_id": "us__scenario_123__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-6-luna", + "old": "The output is limited to the single tax unit, where the dependent's wages are not counted, so it is $3,070.06.", + "new": "Its $4,451.56 is the recorded alternative that counts the child's own return. The engine's frozen value of $3,070.06 covers only the parents' return, and this output is excluded from scoring because the definitions do not say which return it covers.", + "reason": "adjudication.json reasoning ('the output definitions name no return, tax unit or household') and reference_exclusions.json (d1022, alternative_value 4451.56)." + }, + { + "case_id": "us__scenario_123__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-6.1-terra", + "old": "The correct calculation is 3.07% × $100,002 = $3,070.06.", + "new": "The engine's frozen value is 3.07% × $100,002 = $3,070.06, and the recorded alternative is $4,451.56. This output is excluded from scoring because the definitions do not say whether the dependent's own return counts.", + "reason": "reference_exclusions.json (d1022, unlisted_input, alternative_value 4451.56) and adjudication.json reference_verdict unlisted_input." + }, + { + "case_id": "us__scenario_123__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "grok-4.7", + "old": "The correct base is $100,002, which gives $3,070.06.", + "new": "That base gives the recorded alternative of $4,451.56. The engine's frozen value taxes only the tax unit's $100,002 for $3,070.06, and this output is excluded from scoring because the definitions do not say whether the dependent's own return counts.", + "reason": "reference_exclusions.json (d1022, unlisted_input, alternative_value 4451.56) and adjudication.json reference_verdict unlisted_input." + }, + { + "case_id": "us__scenario_123__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "inkling", + "old": "The requested output is the single tax unit's PA tax, and on that return the dependent's wages are not counted, so it is $3,070.06.", + "new": "Its $4,451.56 is the recorded alternative that counts the child's own return. The engine's frozen value of $3,070.06 covers only the parents' return, and this output is excluded from scoring because the definitions do not say which return it covers.", + "reason": "adjudication.json reasoning ('the output definitions name no return, tax unit or household') and reference_exclusions.json (d1022, alternative_value 4451.56)." + }, + { + "case_id": "us__scenario_123__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "kimi-k2.6", + "old": "The correct tax is 3.07% × $100,002 = $3,070.06.", + "new": "It matches neither the engine's frozen value of 3.07% × $100,002 = $3,070.06 nor the recorded alternative of $4,451.56. This output is excluded from scoring because the definitions do not say whether the dependent's own return counts.", + "reason": "reference_exclusions.json (d1022, unlisted_input, alternative_value 4451.56) and adjudication.json reference_verdict unlisted_input." + }, + { + "case_id": "us__scenario_123__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "grok-4.5", + "old": "combined compensation", + "new": "combined compensation and interest", + "reason": "The prompt and model reasoning identify $145,000 of compensation plus $2 of taxable interest." + }, + { + "case_id": "us__scenario_123__state_income_tax_before_refundable_credits", + "field": "annotation", + "model": "grok-4.6", + "old": "PA allows no deductions", + "new": "PA allows no standard deduction, personal exemptions, or itemized deductions for charity or property tax", + "reason": "The model identified these specific restrictions, and pa_tax_deductions permits a 529 contribution deduction, contradicting the blanket claim." + }, + { + "case_id": "us__scenario_064__ssi", + "field": "reasoning", + "old": "Under the alternative reading fourteen of the eighteen models that paid SSI land within", + "new": "Under the alternative reading, fourteen of the eighteen models that paid SSI on the 51-model board of 2026-10-27 land within", + "reason": "Release review r2: the counts describe this release's 51-model board, which the 2026-09-05 decision never saw, so the sentence dates them." + }, + { + "case_id": "us__scenario_005__federal_income_tax_before_refundable_credits", + "field": "reasoning", + "old": "The output remains excluded because NIIT inclusion remains unresolved.", + "new": "The output remains excluded because refund taxation, excess-deferral allocation and NIIT inclusion remain unresolved.", + "reason": "Release review r2: revision 17 of the reference build's record (reference_outputs.csv.meta.json) leaves the state refund's taxation and the 402(g) excess-deferral allocation open beside NIIT, as the case note says." + }, + { + "case_id": "us__scenario_005__federal_income_tax_before_refundable_credits", + "field": "reasoning", + "old": "Policyengine-us 2.60.0", + "new": "The policyengine-us 2.60.0 engine", + "reason": "Release review r2: the package is policyengine-us; a sentence that opens with it now starts with 'The', so the name keeps its lowercase form." + }, + { + "case_id": "us__scenario_052__federal_income_tax_before_refundable_credits", + "field": "reasoning", + "old": "Policyengine-us 2.60.0", + "new": "The policyengine-us 2.60.0 engine", + "reason": "Release review r2: the package is policyengine-us; a sentence that opens with it now starts with 'The', so the name keeps its lowercase form." + }, + { + "case_id": "us__scenario_081__state_income_tax_before_refundable_credits", + "field": "reasoning", + "old": "PolicyEngine 2.60.0", + "new": "The policyengine-us 2.60.0 engine", + "reason": "Release review r2: the package is policyengine-us; a sentence that opens with it now starts with 'The', so the name keeps its lowercase form." + }, + { + "case_id": "us__scenario_005__federal_income_tax_before_refundable_credits", + "field": "case_annotation", + "old": "Policyengine-us 2.60.0", + "new": "The policyengine-us 2.60.0 engine", + "reason": "Release review r2: the package is policyengine-us; a sentence that opens with it now starts with 'The', so the name keeps its lowercase form." + }, + { + "case_id": "us__scenario_081__state_income_tax_before_refundable_credits", + "field": "case_annotation", + "old": "PolicyEngine 2.60.0", + "new": "The policyengine-us 2.60.0 engine", + "reason": "Release review r2: the package is policyengine-us; a sentence that opens with it now starts with 'The', so the name keeps its lowercase form." + }, + { + "case_id": "us__scenario_120__federal_income_tax_before_refundable_credits", + "field": "case_annotation", + "old": "Policyengine-us 2.60.0", + "new": "The policyengine-us 2.60.0 engine", + "reason": "Release review r2: the package is policyengine-us; a sentence that opens with it now starts with 'The', so the name keeps its lowercase form." + }, + { + "case_id": "us__scenario_122__state_refundable_credits", + "field": "case_annotation", + "old": "Every model that supplied a value awarded Minnesota's renter's credit. The engine uses federal AGI and a $5,300 age-based subtraction for this filer, giving renter's-credit household income of $65,346, below the 2026 schedule ceiling of $79,330. The credit requires a qualifying Certificate of Rent Paid (CRP), whose unlisted input defaults to false, so mn_refundable_credits is $0. The household also has no earned income for the Working Family Credit and no children for the MN Child Tax Credit. Every model that answered treated the household as still inside the schedule and paid out part of the 17%-of-rent amount. None applied the income cutoff.", + "new": "Eight models awarded Minnesota's renter's credit, and kimi-k2.6 returned no value. The engine uses federal AGI and a $5,300 age-based subtraction for this filer, giving renter's-credit household income of $65,346, below the 2026 schedule ceiling of $79,330. The credit also requires a qualifying Certificate of Rent Paid (CRP), an input the prompt does not list and the engine defaults to false, so mn_refundable_credits is $0; with a qualifying CRP the engine pays $1,921. The household also has no earned income for the Working Family Credit and no children for the MN Child Tax Credit. The eight models computed a credit from the 17%-of-rent amount, and none addressed the CRP requirement. The prompt tells models to treat an unlisted boolean as false, which gives the engine's reading.", + "reason": "Release review r2: the engine puts renter's-credit household income at $65,346, inside the 2026 schedule, which pays nothing from $79,330, and only the unlisted mn_renters_credit_qualifying_crp input, which defaults to false, makes the credit $0; with it set to true the engine pays $1,921 (reference_audit/2026-10-29-mn-renters-crp, trace_122_2_60_0.json). Eight models answered a positive credit and kimi-k2.6 none, and no explanation mentions a CRP, so the note limits its claims to those models and names the CRP default as the cause." + }, + { + "case_id": "us__scenario_112__snap", + "field": "annotation", + "model": "claude-fable-5", + "old": "PolicyEngine 2.60.0", + "new": "The policyengine-us 2.60.0 engine", + "reason": "Release review r2: the package is policyengine-us; a sentence that opens with it now starts with 'The', so the name keeps its lowercase form." + }, + { + "case_id": "us__scenario_112__snap", + "field": "annotation", + "model": "claude-fable-5.1", + "old": "PolicyEngine 2.60.0", + "new": "The policyengine-us 2.60.0 engine", + "reason": "Release review r2: the package is policyengine-us; a sentence that opens with it now starts with 'The', so the name keeps its lowercase form." + }, + { + "case_id": "us__scenario_112__snap", + "field": "annotation", + "model": "claude-haiku-4.5", + "old": "PolicyEngine 2.60.0", + "new": "The policyengine-us 2.60.0 engine", + "reason": "Release review r2: the package is policyengine-us; a sentence that opens with it now starts with 'The', so the name keeps its lowercase form." + }, + { + "case_id": "us__scenario_112__snap", + "field": "annotation", + "model": "claude-haiku-5.5", + "old": "PolicyEngine 2.60.0", + "new": "The policyengine-us 2.60.0 engine", + "reason": "Release review r2: the package is policyengine-us; a sentence that opens with it now starts with 'The', so the name keeps its lowercase form." + }, + { + "case_id": "us__scenario_112__snap", + "field": "annotation", + "model": "claude-opus-4.7", + "old": "PolicyEngine 2.60.0", + "new": "The policyengine-us 2.60.0 engine", + "reason": "Release review r2: the package is policyengine-us; a sentence that opens with it now starts with 'The', so the name keeps its lowercase form." + }, + { + "case_id": "us__scenario_112__snap", + "field": "annotation", + "model": "claude-opus-4.8", + "old": "PolicyEngine 2.60.0", + "new": "The policyengine-us 2.60.0 engine", + "reason": "Release review r2: the package is policyengine-us; a sentence that opens with it now starts with 'The', so the name keeps its lowercase form." + }, + { + "case_id": "us__scenario_112__snap", + "field": "annotation", + "model": "claude-sonnet-4.6", + "old": "PolicyEngine 2.60.0", + "new": "The policyengine-us 2.60.0 engine", + "reason": "Release review r2: the package is policyengine-us; a sentence that opens with it now starts with 'The', so the name keeps its lowercase form." + }, + { + "case_id": "us__scenario_112__snap", + "field": "annotation", + "model": "claude-sonnet-5", + "old": "PolicyEngine 2.60.0", + "new": "The policyengine-us 2.60.0 engine", + "reason": "Release review r2: the package is policyengine-us; a sentence that opens with it now starts with 'The', so the name keeps its lowercase form." + }, + { + "case_id": "us__scenario_112__snap", + "field": "annotation", + "model": "deepseek-v4-flash-0731", + "old": "PolicyEngine 2.60.0", + "new": "The policyengine-us 2.60.0 engine", + "reason": "Release review r2: the package is policyengine-us; a sentence that opens with it now starts with 'The', so the name keeps its lowercase form." + }, + { + "case_id": "us__scenario_112__snap", + "field": "annotation", + "model": "deepseek-v4-pro", + "old": "PolicyEngine 2.60.0", + "new": "The policyengine-us 2.60.0 engine", + "reason": "Release review r2: the package is policyengine-us; a sentence that opens with it now starts with 'The', so the name keeps its lowercase form." + }, + { + "case_id": "us__scenario_112__snap", + "field": "annotation", + "model": "gemini-3-flash-preview", + "old": "PolicyEngine 2.60.0", + "new": "The policyengine-us 2.60.0 engine", + "reason": "Release review r2: the package is policyengine-us; a sentence that opens with it now starts with 'The', so the name keeps its lowercase form." + }, + { + "case_id": "us__scenario_112__snap", + "field": "annotation", + "model": "gemini-3.1-flash-lite-preview", + "old": "PolicyEngine 2.60.0", + "new": "The policyengine-us 2.60.0 engine", + "reason": "Release review r2: the package is policyengine-us; a sentence that opens with it now starts with 'The', so the name keeps its lowercase form." + }, + { + "case_id": "us__scenario_112__snap", + "field": "annotation", + "model": "gemini-3.5-flash-lite", + "old": "PolicyEngine 2.60.0", + "new": "The policyengine-us 2.60.0 engine", + "reason": "Release review r2: the package is policyengine-us; a sentence that opens with it now starts with 'The', so the name keeps its lowercase form." + }, + { + "case_id": "us__scenario_112__snap", + "field": "annotation", + "model": "gemini-3.7-flash", + "old": "PolicyEngine 2.60.0", + "new": "The policyengine-us 2.60.0 engine", + "reason": "Release review r2: the package is policyengine-us; a sentence that opens with it now starts with 'The', so the name keeps its lowercase form." + }, + { + "case_id": "us__scenario_112__snap", + "field": "annotation", + "model": "glm-5.2", + "old": "PolicyEngine 2.60.0", + "new": "The policyengine-us 2.60.0 engine", + "reason": "Release review r2: the package is policyengine-us; a sentence that opens with it now starts with 'The', so the name keeps its lowercase form." + }, + { + "case_id": "us__scenario_112__snap", + "field": "annotation", + "model": "glm-5.3", + "old": "PolicyEngine 2.60.0", + "new": "The policyengine-us 2.60.0 engine", + "reason": "Release review r2: the package is policyengine-us; a sentence that opens with it now starts with 'The', so the name keeps its lowercase form." + }, + { + "case_id": "us__scenario_112__snap", + "field": "annotation", + "model": "gpt-5.4-mini", + "old": "PolicyEngine 2.60.0", + "new": "The policyengine-us 2.60.0 engine", + "reason": "Release review r2: the package is policyengine-us; a sentence that opens with it now starts with 'The', so the name keeps its lowercase form." + }, + { + "case_id": "us__scenario_112__snap", + "field": "annotation", + "model": "gpt-5.5", + "old": "PolicyEngine 2.60.0", + "new": "The policyengine-us 2.60.0 engine", + "reason": "Release review r2: the package is policyengine-us; a sentence that opens with it now starts with 'The', so the name keeps its lowercase form." + }, + { + "case_id": "us__scenario_112__snap", + "field": "annotation", + "model": "gpt-5.6-luna", + "old": "PolicyEngine 2.60.0", + "new": "The policyengine-us 2.60.0 engine", + "reason": "Release review r2: the package is policyengine-us; a sentence that opens with it now starts with 'The', so the name keeps its lowercase form." + }, + { + "case_id": "us__scenario_112__snap", + "field": "annotation", + "model": "gpt-5.6-sol", + "old": "PolicyEngine 2.60.0", + "new": "The policyengine-us 2.60.0 engine", + "reason": "Release review r2: the package is policyengine-us; a sentence that opens with it now starts with 'The', so the name keeps its lowercase form." + }, + { + "case_id": "us__scenario_112__snap", + "field": "annotation", + "model": "gpt-5.6-terra", + "old": "PolicyEngine 2.60.0", + "new": "The policyengine-us 2.60.0 engine", + "reason": "Release review r2: the package is policyengine-us; a sentence that opens with it now starts with 'The', so the name keeps its lowercase form." + }, + { + "case_id": "us__scenario_112__snap", + "field": "annotation", + "model": "gpt-6-astra", + "old": "PolicyEngine 2.60.0", + "new": "The policyengine-us 2.60.0 engine", + "reason": "Release review r2: the package is policyengine-us; a sentence that opens with it now starts with 'The', so the name keeps its lowercase form." + }, + { + "case_id": "us__scenario_112__snap", + "field": "annotation", + "model": "gpt-6-luna", + "old": "PolicyEngine 2.60.0", + "new": "The policyengine-us 2.60.0 engine", + "reason": "Release review r2: the package is policyengine-us; a sentence that opens with it now starts with 'The', so the name keeps its lowercase form." + }, + { + "case_id": "us__scenario_112__snap", + "field": "annotation", + "model": "gpt-6-sol", + "old": "PolicyEngine 2.60.0", + "new": "The policyengine-us 2.60.0 engine", + "reason": "Release review r2: the package is policyengine-us; a sentence that opens with it now starts with 'The', so the name keeps its lowercase form." + }, + { + "case_id": "us__scenario_112__snap", + "field": "annotation", + "model": "gpt-6.1-sol", + "old": "PolicyEngine 2.60.0", + "new": "The policyengine-us 2.60.0 engine", + "reason": "Release review r2: the package is policyengine-us; a sentence that opens with it now starts with 'The', so the name keeps its lowercase form." + }, + { + "case_id": "us__scenario_112__snap", + "field": "annotation", + "model": "gpt-6.1-terra", + "old": "PolicyEngine 2.60.0", + "new": "The policyengine-us 2.60.0 engine", + "reason": "Release review r2: the package is policyengine-us; a sentence that opens with it now starts with 'The', so the name keeps its lowercase form." + }, + { + "case_id": "us__scenario_112__snap", + "field": "annotation", + "model": "grok-4.5", + "old": "PolicyEngine 2.60.0", + "new": "The policyengine-us 2.60.0 engine", + "reason": "Release review r2: the package is policyengine-us; a sentence that opens with it now starts with 'The', so the name keeps its lowercase form." + }, + { + "case_id": "us__scenario_112__snap", + "field": "annotation", + "model": "grok-4.7", + "old": "PolicyEngine 2.60.0", + "new": "The policyengine-us 2.60.0 engine", + "reason": "Release review r2: the package is policyengine-us; a sentence that opens with it now starts with 'The', so the name keeps its lowercase form." + }, + { + "case_id": "us__scenario_112__snap", + "field": "annotation", + "model": "grok-build-0.1", + "old": "PolicyEngine 2.60.0", + "new": "The policyengine-us 2.60.0 engine", + "reason": "Release review r2: the package is policyengine-us; a sentence that opens with it now starts with 'The', so the name keeps its lowercase form." + }, + { + "case_id": "us__scenario_112__snap", + "field": "annotation", + "model": "inkling", + "old": "PolicyEngine 2.60.0", + "new": "The policyengine-us 2.60.0 engine", + "reason": "Release review r2: the package is policyengine-us; a sentence that opens with it now starts with 'The', so the name keeps its lowercase form." + }, + { + "case_id": "us__scenario_112__snap", + "field": "annotation", + "model": "kimi-k2.6", + "old": "PolicyEngine 2.60.0", + "new": "The policyengine-us 2.60.0 engine", + "reason": "Release review r2: the package is policyengine-us; a sentence that opens with it now starts with 'The', so the name keeps its lowercase form." + }, + { + "case_id": "us__scenario_112__snap", + "field": "annotation", + "model": "kimi-k3", + "old": "PolicyEngine 2.60.0", + "new": "The policyengine-us 2.60.0 engine", + "reason": "Release review r2: the package is policyengine-us; a sentence that opens with it now starts with 'The', so the name keeps its lowercase form." + }, + { + "case_id": "us__scenario_112__snap", + "field": "annotation", + "model": "muse-spark-1.3", + "old": "PolicyEngine 2.60.0", + "new": "The policyengine-us 2.60.0 engine", + "reason": "Release review r2: the package is policyengine-us; a sentence that opens with it now starts with 'The', so the name keeps its lowercase form." + }, + { + "case_id": "us__scenario_112__snap", + "field": "annotation", + "model": "muse-wonder", + "old": "PolicyEngine 2.60.0", + "new": "The policyengine-us 2.60.0 engine", + "reason": "Release review r2: the package is policyengine-us; a sentence that opens with it now starts with 'The', so the name keeps its lowercase form." + }, + { + "case_id": "us__scenario_112__snap", + "field": "annotation", + "model": "ox-alpha", + "old": "PolicyEngine 2.60.0", + "new": "The policyengine-us 2.60.0 engine", + "reason": "Release review r2: the package is policyengine-us; a sentence that opens with it now starts with 'The', so the name keeps its lowercase form." + }, + { + "case_id": "us__scenario_112__snap", + "field": "annotation", + "model": "qwen3.8-max", + "old": "PolicyEngine 2.60.0", + "new": "The policyengine-us 2.60.0 engine", + "reason": "Release review r2: the package is policyengine-us; a sentence that opens with it now starts with 'The', so the name keeps its lowercase form." + }, + { + "case_id": "us__scenario_120__federal_income_tax_before_refundable_credits", + "field": "annotation", + "model": "gpt-6-sol", + "old": "The frozen trace used $196,918 and added $163.40 of NIIT. It included the $1,750 refund in AGI.", + "new": "The model included the $1,750 refund in AGI. The frozen trace left it out, used $196,918 of taxable income and added $163.40 of NIIT.", + "reason": "Release review r2: the model's $234,414 of AGI includes the $1,750 refund and the frozen trace's $232,635.12 leaves it out (the 2.15.17 recheck reaches 40,021.82 only with the refund at zero), so the sentence names the model." + }, + { + "case_id": "us__scenario_122__state_refundable_credits", + "field": "annotation", + "model": "claude-fable-5", + "old": "The model computed household income at about $77,500 and noted it was 'near the income limit'. The engine requires a qualifying Certificate of Rent Paid (CRP), whose unlisted input defaults to false, so the renter's credit is $0. It then gave $2,265, which is more than its own $1,470 estimate even though it said the credit would be reduced.", + "new": "The model computed household income at about $77,500, noted it was 'near the income limit' and gave $2,265, more than its own $1,470 estimate. The engine puts renter's-credit household income at $65,346, inside the schedule, but requires a qualifying Certificate of Rent Paid (CRP), whose unlisted input defaults to false, so the renter's credit is $0.", + "reason": "Release review r2: the engine puts renter's-credit household income at $65,346, inside the 2026 schedule, which pays nothing from $79,330, and only the unlisted mn_renters_credit_qualifying_crp input, which defaults to false, makes the credit $0; with it set to true the engine pays $1,921 (reference_audit/2026-10-29-mn-renters-crp, trace_122_2_60_0.json). The row's 'It then gave' followed the engine sentence, so 'It' named the engine." + }, + { + "case_id": "us__scenario_122__state_refundable_credits", + "field": "annotation", + "model": "deepseek-v4.1-flash", + "old": "The engine uses federal AGI with an age-based subtraction for this filer. The engine requires", + "new": "The engine uses federal AGI with an age-based subtraction for this filer, giving $65,346, inside the schedule, but requires", + "reason": "Release review r2: the engine puts renter's-credit household income at $65,346, inside the 2026 schedule, which pays nothing from $79,330, and only the unlisted mn_renters_credit_qualifying_crp input, which defaults to false, makes the credit $0; with it set to true the engine pays $1,921 (reference_audit/2026-10-29-mn-renters-crp, trace_122_2_60_0.json)." + }, + { + "case_id": "us__scenario_122__state_refundable_credits", + "field": "annotation", + "model": "gpt-5.5", + "old": "Above the renter's credit maximum household income, nothing is paid. The engine requires", + "new": "The engine puts renter's-credit household income at $65,346, inside the schedule, but requires", + "reason": "Release review r2: the engine puts renter's-credit household income at $65,346, inside the 2026 schedule, which pays nothing from $79,330, and only the unlisted mn_renters_credit_qualifying_crp input, which defaults to false, makes the credit $0; with it set to true the engine pays $1,921 (reference_audit/2026-10-29-mn-renters-crp, trace_122_2_60_0.json). The household's income sits below the schedule's maximum, so the row no longer says the credit stops there." + }, + { + "case_id": "us__scenario_122__state_refundable_credits", + "field": "annotation", + "model": "gpt-5.6-sol", + "old": "The model assumed a senior/disabled adjustment kept the household inside the renter's credit schedule and gave $2,228, close to the maximum credit. The engine applies an age-based household-income subtraction for this filer. It also requires", + "new": "The model applied a senior/disabled adjustment, placed the household inside the renter's credit schedule and gave $2,228. The engine also applies an age-based household-income subtraction and places the household inside the schedule, but it requires", + "reason": "Release review r2: the engine puts renter's-credit household income at $65,346, inside the 2026 schedule, which pays nothing from $79,330, and only the unlisted mn_renters_credit_qualifying_crp input, which defaults to false, makes the credit $0; with it set to true the engine pays $1,921 (reference_audit/2026-10-29-mn-renters-crp, trace_122_2_60_0.json). The model's placement inside the schedule matches the engine's; the row no longer calls it an error." + }, + { + "case_id": "us__scenario_122__state_refundable_credits", + "field": "annotation", + "model": "gpt-6.1-terra", + "old": "The model gave a small $300 renter's credit, which means it treated the household as near the end of the phase-out range.", + "new": "The model gave a $300 renter's credit from rent, household income and the senior income adjustment.", + "reason": "Release review r2: the engine puts renter's-credit household income at $65,346, inside the 2026 schedule, which pays nothing from $79,330, and only the unlisted mn_renters_credit_qualifying_crp input, which defaults to false, makes the credit $0; with it set to true the engine pays $1,921 (reference_audit/2026-10-29-mn-renters-crp, trace_122_2_60_0.json). The model's explanation names rent, household income and the senior income adjustment and says nothing about a phase-out." + }, + { + "case_id": "us__scenario_122__state_refundable_credits", + "field": "case_annotation", + "old": "The eight models computed a credit from the 17%-of-rent amount, and none addressed the CRP requirement.", + "new": "The eight models computed a credit from rent and household income, and none addressed the CRP requirement.", + "reason": "Release review r3: four of the eight explanations show the 17%-of-rent step (claude-fable-5, deepseek-v4.1-flash, gpt-5.5 and gpt-5.6-sol); the other four (gemini-3.1-pro-preview, gemini-4-argon, gpt-6-astra and gpt-6.1-terra) name rent and household income or its parts without it. All eight name rent and household income, and none mentions a CRP." + }, + { + "case_id": "us__scenario_122__state_refundable_credits", + "field": "annotation", + "model": "claude-fable-5", + "old": "and gave $2,265, more than its own $1,470 estimate.", + "new": "and gave $2,265, more than its own $1,470 estimate, though it said the refund would be reduced.", + "reason": "Release review r3: round 3's rewrite dropped a correct clause; the model's explanation says 'given phaseout at high income the refund is reduced' before it answers $2,265." + }, + { + "case_id": "us__scenario_064__ssi", + "field": "case_annotation", + "old": "this is the models' reading. Every model that gave a number took the second reading and paid Dependent 1 a full or reduced federal benefit rate.", + "new": "eighteen models took this reading and paid Dependent 1 SSI, 31 answered $0 and two returned no value.", + "reason": "Release review r3: on the 51-model board of 2026-10-27, 31 models answered $0 for scenario_064's ssi, 18 paid SSI and two returned no value, so not every model that gave a number took the second reading. Each of the 18 explanations treats Dependent 1 as meeting SSI's disability standard." + }, + { + "case_id": "us__scenario_064__ssi", + "field": "reasoning", + "old": "deepseek-v4-pro, deepseek-v4-pro-0813 and inkling also applied a one-third in-kind reduction the facts do not support.", + "new": "the other four applied an in-kind support reduction the facts do not support: one-third for deepseek-v4-pro, deepseek-v4-pro-0813 and inkling, and $350.33 a month for deepseek-v4.1-flash.", + "reason": "Release review r3 (found while checking its 064 finding): the eighteen models that paid SSI are the fourteen within 10% and four that reduced the benefit for in-kind support; the sentence named three. deepseek-v4.1-flash's explanation subtracts an 'ISM reduction 350.33' from a $991 monthly rate and answers $7,688.04." + }, + { + "case_id": "us__scenario_120__federal_income_tax_before_refundable_credits", + "field": "reasoning", + "old": "PolicyEngine deducts traditional IRA contributions without the active-participant phase-out.", + "new": "The frozen engine deducted traditional IRA contributions without the active-participant phase-out.", + "reason": "Release review r3: the case note says the policyengine-us 2.60.0 engine applies the IRA phase-out, so the decision's present-tense sentence describes only the engine that produced the frozen reference, as the amended reasoning of scenario_005 and scenario_052 already says." } ] } \ No newline at end of file diff --git a/app/public/paper/policybench.pdf b/app/public/paper/policybench.pdf index 6863ed28..b6c1483d 100644 Binary files a/app/public/paper/policybench.pdf and b/app/public/paper/policybench.pdf differ diff --git a/app/public/paper/web/figures/positive_zero_scatter.png b/app/public/paper/web/figures/positive_zero_scatter.png index 1f1f51ae..476301ae 100644 Binary files a/app/public/paper/web/figures/positive_zero_scatter.png and b/app/public/paper/web/figures/positive_zero_scatter.png differ diff --git a/app/public/paper/web/index.html b/app/public/paper/web/index.html index 47d272c6..5710129c 100644 --- a/app/public/paper/web/index.html +++ b/app/public/paper/web/index.html @@ -151,39 +151,39 @@

Table of contents

Abstract

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PolicyBench evaluates whether frontier language models can estimate household tax and benefit outputs from household facts without tools. This release covers the United States, drawing sampled households from the certified PolicyEngine populace microdataset and scoring answers against reference outputs from policyengine-us 2.41.0. It evaluates 50 frontier models on 100 households across 18 output groups, and reports three complementary scores: an exact-match rate as the headline deployability bar (a prediction counts only if it matches the PolicyEngine reference to the dollar for amounts or to the eligibility flag for booleans), a within-1% hit rate as a near-miss-tolerant companion, and a continuous bounded score that awards partial credit for close answers. The headline is exact match on a household-impact-weighted leaderboard: 85% of US reference outputs are exact zeros, and the weighting concentrates scores in the high-dollar output groups a hedge-to-zero strategy cannot answer, so the top model leads an always-zero baseline of 69.7% weighted exact by 25.5 points (Section 3.1 details the construction). The manuscript snapshot is a 100-household public preview, not a protected held-out leaderboard: the current public scenario explorer exposes prompts and reference outputs, so open-set leakage is a central limitation of any public ranking. In the frozen snapshot used for this manuscript (2026-10-14), the top-scoring US model on exact match is GPT-6 Sol at 95.2%, while GPT-5.4 nano is lowest at 65.4%. Within model families, newer is not always stronger: Claude Opus 4.8 scores 75.9% exact, below the 80.6% of the earlier Claude Opus 4.7. Multi-step tax quantities and positive-dollar benefit cases are materially harder than zero cases. The frozen audit annotations cover 8,765 rows whose legacy threshold score is below 1. That universe contains 8,761 of the snapshot’s 8,761 exact-match misses and 4 exact hits; 2,329 additional rows with bounded score below 100 were not selected or annotated. Every reference-suspect flag was adjudicated against primary sources and engine traces. PolicyBench rebuilt the references on 2026-10-13 with policyengine-us 2.41.0, the newest release when it began sweeping them that day. Each scored reference follows law published before PolicyBench froze the references on 2026-07-03. Where the engine projects a 2026 amount or takes one from a later publication, the reference holds the amount published before the freeze or, where none was published, the last amount published. PolicyBench excludes from scoring, for every model, the 47 outputs whose references depend on an input the prompt does not state and the two whose references rest on an amount a state published after the freeze. No excluded output rests on an engine defect the audits found that policyengine-us 2.41.0 still has. The 0.7% of cells with a missing or unparsable answer remain scored as misses rather than dropped. The live benchmark is available at https://policybench.org.

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PolicyBench evaluates whether frontier language models can estimate household tax and benefit outputs from household facts without tools. This release covers the United States, drawing sampled households from the certified PolicyEngine populace microdataset and scoring answers against reference outputs from policyengine-us 2.60.0. It evaluates 51 frontier models on 100 households across 18 output groups, and reports three complementary scores: an exact-match rate as the headline deployability bar (a prediction counts only if it matches the PolicyEngine reference to the dollar for amounts or to the eligibility flag for booleans), a within-1% hit rate as a near-miss-tolerant companion, and a continuous bounded score that awards partial credit for close answers. The headline is exact match on a household-impact-weighted leaderboard: 85% of US reference outputs are exact zeros, and the weighting concentrates scores in the high-dollar output groups a hedge-to-zero strategy cannot answer, so the top model leads an always-zero baseline of 69.6% weighted exact by 25.5 points (Section 3.1 details the construction). The manuscript snapshot is a 100-household public preview with no protected held-out set: the current public scenario explorer exposes prompts and reference outputs, so open-set leakage is a central limitation of any public ranking. In the frozen snapshot used for this manuscript (2026-10-27), the top-scoring US model on exact match is GPT-6 Sol at 95.2%, while GPT-5.4 nano is lowest at 65.3%. Within model families, newer is not always stronger: Claude Opus 4.8 scores 75.8% exact, below the 80.5% of the earlier Claude Opus 4.7. Multi-step tax quantities and positive-dollar benefit cases are materially harder than zero cases. The frozen audit annotations cover 9,050 rows whose legacy threshold score is below 1. That universe contains 9,046 of the snapshot’s 9,046 exact-match misses and 4 exact hits; 2,407 additional rows with bounded score below 100 were not selected or annotated. Every reference-suspect flag was adjudicated against primary sources and engine traces. PolicyBench rebuilt the references on 2026-10-23 with policyengine-us 2.60.0, the newest release when it began sweeping them that day. Each scored reference follows law published before PolicyBench froze the references on 2026-07-03. Where the engine projects a 2026 amount or takes one from a later publication, the reference holds the amount published before the freeze or, where none was published, the last amount published. PolicyBench excludes from scoring, for every model, the 47 outputs whose references depend on an input the prompt does not state and the two whose references rest on an amount a state published after the freeze. No excluded output rests on an engine defect the audits found that policyengine-us 2.60.0 still has. The 0.7% of cells with a missing or unparsable answer stay in the denominator as misses. The live benchmark is available at https://policybench.org.

Introduction

Household tax-and-benefit estimation sits between arithmetic and policy discussion. Each case has numeric labels, but generating those labels requires filing status, household composition, income concepts, program thresholds, and jurisdiction-specific rules. PolicyBench measures whether models can map household records to those outputs.

Most current language-model evaluations do not test this mapping directly. General math benchmarks emphasize symbolic manipulation and exact final answers (Cobbe et al. 2021; Hendrycks et al. 2021), while generic question-answering benchmarks emphasize recall or instruction following. PolicyBench instead asks whether models can transform household facts into policy outputs without access to tools or simulators.

This matters for public-facing calculators, analyst workflows, and tax-preparation or screening systems. The benchmark is intended to separate verbal policy fluency from household-level quantitative prediction.

The most relevant prior work is tax and statutory reasoning. SARA frames statutory interpretation, including tax-relevant rule application, as a language-understanding problem (Holzenberger et al. 2021). LegalBench broadens this view and includes tax-oriented numeric tasks such as sara_numeric (Guha et al. 2023). RuleArena evaluates rule-guided reasoning in regulation-style settings (Zhou et al. 2025), and TaxCalcBench evaluates frontier models on tax calculation from structured return-like inputs (Bock et al. 2025). Shanahan et al. (2025) report a similar split on the Volunteer Income Tax Assistance (VITA) test: models do better on tax knowledge questions than on open-ended calculation tasks.

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PolicyBench also sits within a broader literature on quantitative reasoning benchmarks. Canonical math evaluations such as GSM8K and MATH normalized exact final-answer scoring for numeric tasks (Cobbe et al. 2021; Hendrycks et al. 2021). Recent work has questioned pure exact-match scoring in numeric QA and temporal reasoning, arguing for error-aware metrics instead (Abbood et al. 2025). PolicyBench treats this as a measurement design choice rather than a forced pick, leading with a household-impact-weighted exact-match rate and reporting near-miss and bounded companions; the metric definitions, and the weighting that keeps the zero-inflated panel from rewarding hedge-to-zero answers, are specified in the benchmark design section.

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Finance-domain benchmarks provide another relevant precedent. FinQA and TAT-QA both show that realistic quantitative reasoning often requires combining structured numbers with domain knowledge rather than solving stylized school-math problems (Chen et al. 2021; Zhu et al. 2021). PolicyBench differs in that its reference outputs are generated by executable tax-benefit microsimulation rather than annotated document questions, but the underlying motivation is similar: domain-specific quantitative reasoning deserves dedicated evaluation.

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PolicyBench also sits within a broader literature on quantitative reasoning benchmarks. Canonical math evaluations such as GSM8K and MATH normalized exact final-answer scoring for numeric tasks (Cobbe et al. 2021; Hendrycks et al. 2021). Recent work has questioned pure exact-match scoring in numeric QA and temporal reasoning, arguing for error-aware metrics instead (Abbood et al. 2025). PolicyBench treats this as a measurement design choice: it leads with a household-impact-weighted exact-match rate and reports near-miss and bounded companions; the metric definitions, and the weighting that keeps the zero-inflated panel from rewarding hedge-to-zero answers, are specified in the benchmark design section.

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Finance-domain benchmarks provide another relevant precedent. FinQA and TAT-QA both show that realistic quantitative reasoning often requires combining structured numbers with domain knowledge, which stylized school-math problems do not test (Chen et al. 2021; Zhu et al. 2021). PolicyBench differs in generating its reference outputs with executable tax-benefit microsimulation, where those benchmarks annotate questions about documents, but the underlying motivation is similar: domain-specific quantitative reasoning deserves dedicated evaluation.

The nearest public-benefits benchmark is the concurrent Public Benefits Bench, built by Vals AI with the Center for Civic Futures and Code for America (Vals AI 2026). It evaluates models on 459 expert-validated SNAP guidance scenarios (230 in the published test set) spanning all 50 US states plus Guam and the Virgin Islands, and grades free-text answers against expert-written rubric criteria using a judge model that agreed with SNAP policy experts on 80.6% of grading decisions. Where PolicyBench isolates parametric knowledge by withholding tools, Public Benefits Bench varies tool access directly: across models, multi-turn conversation raises pass rates by roughly 7.6 percentage points and web search by about 6.9. The two benchmarks probe complementary failure surfaces — conversational guidance quality for a single program with tools available, versus no-tool numeric estimation across tax and transfer outputs scored deterministically against microsimulation references — and reach consistent conclusions. The best model passes 71.7% of rubric criteria under Public Benefits Bench’s strongest condition, and its authors conclude that “no general-purpose AI model performs well enough to be trusted with SNAP benefits guidance,” matching the deployability gaps PolicyBench reports for unaided calculation.

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Finally, PolicyBench depends on two infrastructure literatures that are not themselves large language model (LLM) benchmarks. One is structured-output reliability, since the benchmark relies on multi-output JSON responses and parse coverage rather than free-form prose (Shorten et al. 2024). The other is tax-benefit microsimulation, where systems such as EUROMOD provide the methodological precedent for evaluating policy rules over household microdata (Sutherland and Figari 2013). There is also operational work on applying and evaluating AI systems in public-benefits settings, including caseworker-assist and Supplemental Nutrition Assistance Program (SNAP)-focused evaluations (Nava Labs 2026, 2025; ZenML LLMOps Database 2025). PolicyBench combines these strands into a public cross-model benchmark over household-level tax and benefit outputs.

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Finally, PolicyBench depends on two infrastructure literatures that are not themselves large language model (LLM) benchmarks. One is structured-output reliability, since the benchmark relies on multi-output JSON responses and parse coverage (Shorten et al. 2024). The other is tax-benefit microsimulation, where systems such as EUROMOD provide the methodological precedent for evaluating policy rules over household microdata (Sutherland and Figari 2013). There is also operational work on applying and evaluating AI systems in public-benefits settings, including caseworker-assist and Supplemental Nutrition Assistance Program (SNAP)-focused evaluations (Nava Labs 2026, 2025; ZenML LLMOps Database 2025). PolicyBench combines these strands into a public cross-model benchmark over household-level tax and benefit outputs.

Benchmark design

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The canonical PolicyBench request asks each model to predict every benchmark output for a household in a whole-scenario response under its structured answer contract. 10 of the 50 models received the documented chunked accommodation and instead answered the same prompt template over one- or three-output subsets, reducing each response’s completion demand while preserving the household-level task.

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The canonical PolicyBench request asks each model to predict every benchmark output for a household in a whole-scenario response under its structured answer contract. Of the 51 models, 10 received the documented chunked accommodation and instead answered the same prompt template over one- or three-output subsets, reducing each response’s completion demand while preserving the household-level task.

Headline metric: exact match

The headline metric is the exact-match rate: the share of requested outputs the model gets right to the dollar (or, for eligibility flags, to the boolean). This is the deployability bar. A tax filer, a benefit estimator, or a caseworker cannot ship “close” — a prediction off by $50 is no more usable than one off by $500, because neither matches the bottom line a downstream system or a household needs. For currency amounts, “exact” means within 1 currency unit of the reference value after numeric parsing. For binary outputs, “exact” means the parsed value is exactly the same 0/1 flag as the reference.

Exact match can be a deceptive headline in a zero-inflated panel — but only when the rate is computed unweighted. In the frozen manuscript snapshot, 85% of reference outputs are exact zeros: most sampled households are not eligible for any given program, owe no capital gains tax, do not phase into a refundable credit, and so on. A model that hedges to zero on every requested output earns full exact credit on every zero case, so a naive unweighted exact rate is dominated by those zeros — a hedge-to-zero model scores roughly 85% unweighted, leaving little room above the floor to separate models that actually understand the rules.

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The public leaderboard corrects for this by household-impact weighting. Each output group’s weight is its population-average share of the household’s dollar stake, computed as |ref| / max(|household_net_income|, Σ |ref|) per source household and averaged with calibrated household weights over the full populace population (Section 5.5 gives the full construction). Zero-reference rows are not removed — every row carries its output group’s weight — but the weighting concentrates mass in high-dollar output groups, which are rarely zero, so the share of weight on zero-reference rows falls from their 85% row share to 69.7%. An always-zero baseline therefore scores 69.7% weighted exact rather than the 85% it earns unweighted, and the top model clears that baseline by 25.5 points — a margin comparable to within-1%. Across the 50-model roster, the weighted exact rate spreads about as widely as within-1% and ranks models in nearly the same order, so exact match discriminates between rule comprehension and zero-hedging while preserving the to-the-dollar deployability meaning.

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The public leaderboard corrects for this by household-impact weighting. Each output group’s weight is its population-average share of the household’s dollar stake, computed as |ref| / max(|household_net_income|, Σ |ref|) per source household and averaged with calibrated household weights over the full populace population (Section 5.5 gives the full construction). Zero-reference rows are not removed — every row carries its output group’s weight — but the weighting concentrates mass in high-dollar output groups, which are rarely zero, so the share of weight on zero-reference rows falls from their 85% row share to 69.6%. An always-zero baseline therefore scores 69.6% weighted exact, against the 85% it earns unweighted, and the top model clears that baseline by 25.5 points — a margin comparable to within-1%. Across the 51-model roster, the weighted exact rate spreads about as widely as within-1% and ranks models in nearly the same order, so exact match discriminates between rule comprehension and zero-hedging while preserving the to-the-dollar deployability meaning.

The exact rate is aggregated to a household score and then to a country score, with the same population-derived output weights that the within-1% companion and the bounded score use. Equal household weight preserves comparability across scenarios and slices. The leaderboard reports US results on this fixed test set.

Near-miss companion: within 1%

The within-1% hit rate is the near-miss-tolerant companion to the headline: the share of requested outputs the model gets within one percent of the PolicyEngine reference value. For currency amounts, “within 1%” means |pred − ref| ≤ 0.01 × |ref| when the reference is nonzero and |pred| ≤ 1 (the same one-currency-unit absolute tolerance used by exact match) when the reference is zero. Binary outputs are requested as integer 0/1 eligibility flags and scored identically to the exact-match metric.

-

Within-1% relaxes the exact bar by tolerating rounding and small rate or parameter drift on positive-reference cases, so it credits a model that is consistently close but rarely to-the-dollar. It uses the same per-output household-impact weighting and the same household-equal aggregation as the headline exact rate, and it is reported alongside exact in every leaderboard table. Because both metrics share the weighting, the two rank models almost identically; within-1% sits a few points above exact and is the right view when near-miss accuracy, rather than strict deployability, is the question.

+

Within-1% relaxes the exact bar by tolerating rounding and small rate or parameter drift on positive-reference cases, so it credits a model that is consistently close but rarely to-the-dollar. It uses the same per-output household-impact weighting and the same household-equal aggregation as the headline exact rate, and it is reported alongside exact in every leaderboard table. Because both metrics share the weighting, the two rank models almost identically; within-1% sits a few points above exact and is the right view when the question is near-miss accuracy; exact match is the view for strict deployability.

Secondary metric: bounded continuous score

PolicyBench also reports a bounded 0-100 score that awards smooth partial credit for close-but-not-exact amount answers. This is informative for tracking conceptual progress year over year and captures the qualitative gap between a model that is consistently close and one that is consistently far from the reference value. For amount variables, the row-level bounded score is max(0, 1 - |pred - ref| / |ref|) when the reference value is nonzero and 1{pred = 0} when the reference value is zero. For binary outputs, it uses exact 0/1 matching. Note that the zero-reference branch is stricter than the headline’s one-currency-unit tolerance — a $0.50 prediction on a zero-reference amount counts as exact but earns no bounded credit — so the bounded score is not a uniform relaxation of exact match. The exact, within-1%, and within-10% hit rates are reported separately as threshold diagnostics; they are not averaged to create the bounded score.

PolicyBench also tracks mean absolute error and related error metrics. These remain secondary diagnostics under the headline exact-match rate, the within-1% near-miss companion, and the bounded score. The three-metric design follows recent numeric-evaluation literature that questions pure exact-match scoring (Abbood et al. 2025) while keeping exactness as the production bar.

All requested US outputs are annual amounts or annual eligibility indicators for tax year 2026, scored under the tolerances defined above. Missing, unparseable, or non-0/1 answers receive zero score for that requested output.

Aggregation proceeds in three steps. First, each household-output prediction receives a 0-100 score. Second, each household receives one model score: requested output rows are weighted by output-group weights constructed from the full weighting population, then renormalized within the household over outputs that are actually requested for that household. Person-level coverage flags are scored at the person row; their output-group weight is split across the relevant people in the household and is based on PolicyEngine value proxies where available. Third, the country score averages those household scores with equal household weight. The leaderboard reports US results on this fixed test set. Equal-output-group scores and other alternative views are reported as sensitivity checks.

The benchmark requires each model response to include numeric answers and one explanation per requested output. Both the exact-match rate and the bounded score use only the numeric answers. Explanations are retained for scenario exploration and qualitative error analysis; they should not be interpreted as faithful traces of model reasoning.

-

Because explanations are required, the canonical task measures policy estimation under a public-facing structured-response contract, not isolated arithmetic accuracy. Prompt fairness is part of the benchmark contract. The current release uses one prompt template per country, with no model-specific tuning. Models receive the same household facts and requested outputs. They receive no web or external tool access. The prompt sets unlisted numeric inputs to 0, unlisted boolean or status facts to false, and household characteristics as constant over the tax-benefit year. Provider-specific differences are limited to structured-output transport, request shape, and the reasoning setup in Table 2. The harness sends no reasoning-control or sampling parameters. It leaves reasoning effort, temperature, and related decoding controls at provider defaults. The frozen GPT-5.5 wave uses provider-default reasoning effort.

+

Because explanations are required, the canonical task measures policy estimation under a public-facing structured-response contract, of which isolated arithmetic accuracy is one part. Prompt fairness is part of the benchmark contract. The current release uses one prompt template per country, with no model-specific tuning. Models receive the same household facts and requested outputs. They receive no web or external tool access. The prompt sets unlisted numeric inputs to 0, unlisted boolean or status facts to false, and household characteristics as constant over the tax-benefit year. Provider-specific differences are limited to structured-output transport, request shape, and the reasoning setup in Table 2. The harness sends no reasoning-control or sampling parameters. It leaves reasoning effort, temperature, and related decoding controls at provider defaults. The frozen GPT-5.5 wave uses provider-default reasoning effort.

The forced tool_choice suppresses Claude’s extended thinking in this snapshot (sensitivity/claude-thinking-2026-08.md). A labeled sensitivity with tool_choice: "auto" is published beside the board. Claude Fable 5.1, released September 1, 2026, closes the interaction from the API side: it rejects forced tool use with an error, so its row answers through the JSON transport and reasons at the provider default; a sensitivity run with the tool declared under tool_choice: "auto" scores 0.8 points above that row. Claude Opus 5.5, released September 21, 2026, and Claude Sonnet 5.5, released September 28, 2026, reject forced tool use the same way, so their rows also answer through the JSON transport and reason at the provider default; neither has a sensitivity run. The next board version moves every model to tool_choice: "auto" so each provider’s default reasoning posture can engage.

-

Two dimensions on which requests were not identical across models are request shape and answer transport (Table 2). 10 of the 50 models could not reliably complete the whole-scenario request because their serving stacks rejected the structured-output call, exhausted completion budgets mid-response, or timed out. They instead answered the same prompt template over subsets of the requested outputs, one to three outputs per request. Subsetting gives each response fewer requested outputs and a fresh completion budget over the same household facts, so the accommodation, if it moves scores at all, should favor the chunked models; their scores are not strictly comparable to whole-scenario scores. This accommodation is closed going forward: a model added after this snapshot either answers the canonical whole-scenario request or is listed as not scorable rather than accommodated.

+

Two dimensions on which requests were not identical across models are request shape and answer transport (Table 2). Of the 51 models, 10 could not reliably complete the whole-scenario request because their serving stacks rejected the structured-output call, exhausted completion budgets mid-response, or timed out. They instead answered the same prompt template over subsets of the requested outputs, one to three outputs per request. Subsetting gives each response fewer requested outputs and a fresh completion budget over the same household facts, so the accommodation, if it moves scores at all, should favor the chunked models; their scores are not strictly comparable to whole-scenario scores. This accommodation is closed going forward: a model added after this snapshot either answers the canonical whole-scenario request or is listed as not scorable, without accommodation.

One row, GLM-5.3-Flash (preview), answered as a cloaked OpenRouter listing called “Ox Alpha” and is labeled a preview. It was publicly callable under the canonical whole-scenario request and forced-tool transport, and its date is its OpenRouter listing date. After the row’s run, Z.ai identified the listing as GLM-5.3-Flash (OpenRouter 2026); the row carries the disclosed name and keeps the preview qualifier, because whether the checkpoint that answered is the one later released under that name has not been stated, and it is distinct from the GLM-5.3 row, which is Z.ai’s larger model called under its own id. Its artifact key stays ox-alpha, the name it was queried under.

Frozen snapshot and open-set status

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Leaderboard positions are version-sensitive, so manuscript claims refer to the frozen source-run exports in Table 1 rather than to the live site. The committed source-run exports are the manuscript artifacts. The public site exposes the current prompts, predictions, explanations, and reference outputs for transparency. This makes the public leaderboard open-set: models, model providers, or benchmark users could learn from the released cases before later runs. Protected leaderboard claims would require a separate held-out or rotating set.

+

Leaderboard positions are version-sensitive, so manuscript claims refer to the frozen source-run exports in Table 1; the live site can change after them. The committed source-run exports are the manuscript artifacts. The public site exposes the current prompts, predictions, explanations, and reference outputs for transparency. This makes the public leaderboard open-set: models, model providers, or benchmark users could learn from the released cases before later runs. Protected leaderboard claims would require a separate held-out or rotating set.

@@ -206,11 +206,11 @@

Frozen snapshot an Snapshot date -2026-10-14 +2026-10-27 Model response date -2026-06-12 to 2026-10-13 +2026-06-12 to 2026-10-26 Policy period @@ -222,7 +222,7 @@

Frozen snapshot an Frozen export SHA-256 prefix -US 611df6b59654 +US b0db08bc6ec5 Snapshot manifest @@ -238,7 +238,7 @@

Frozen snapshot an US reference outputs SHA-256 prefix -2d00cf595adf +eab09a0c184c Benchmark spec SHA-256 prefix @@ -262,7 +262,7 @@

Frozen snapshot an Reference engine -policyengine-us 2.41.0 +policyengine-us 2.60.0 PolicyEngine.py (recorded for provenance) @@ -278,7 +278,7 @@

Frozen snapshot an Models -50 +51 Output groups @@ -299,12 +299,12 @@

Frozen snapshot an

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-Table 2: Model run configuration in the frozen manuscript snapshot. Every model answers through its row’s transport, with no external tools, provider-default temperature and sampling, no reasoning-control parameters, and the same household facts and requested outputs. Transport is the answer contract: a forced answer-schema tool call (tool_choice set to the answer tool) or a JSON object, the latter where the model card or its family default selects JSON, for most such rows because the provider rejects a forced tool call. Supervised-run fingerprints pin answer contract, request shape, and completion ceiling for 21 rows; tool choice for 20 rows; reasoning setup and timeouts for 11 rows. Reasoning setup and timeouts for the other ten fingerprinted rows, and all fields for the other 29 rows, are the harness registry as frozen in the snapshot’s serving-configuration file. Rows with an output count answered the template over subsets of the requested outputs, an accommodation that predates the canonical whole-scenario rule described in the text. Released is the first public availability (paid tiers count; trusted-tester previews do not), compiled from vendor announcements and contemporaneous press; grok-build-0.1’s date rests on secondary trackers. Leaderboard artifact keys match the final segment of the provider id (qwen-3.7-max adds a hyphen). A dagger marks open-weight models; Kimi K3’s weights, announced at its API launch (Willison 2026), shipped on Hugging Face on July 27, 2026 under a custom license (Tech Times 2026). GLM-5.3-Flash (preview) was queried as the OpenRouter stealth listing Ox Alpha (artifact key ox-alpha); Z.ai identified the listing as GLM-5.3-Flash after its run (OpenRouter 2026), and its Released date is its August 20, 2026 OpenRouter listing date. +Table 2: Model run configuration in the frozen manuscript snapshot. Every model answers through its row’s transport, with no external tools, provider-default temperature and sampling, no reasoning-control parameters, and the same household facts and requested outputs. Transport is the answer contract: a forced answer-schema tool call (tool_choice set to the answer tool) or a JSON object, the latter where the model card or its family default selects JSON, for most such rows because the provider rejects a forced tool call. Supervised-run fingerprints pin answer contract, request shape, and completion ceiling for 22 rows; tool choice for 21 rows; reasoning setup and timeouts for 12 rows. Reasoning setup and timeouts for the other ten fingerprinted rows, and all fields for the other 29 rows, are the harness registry as frozen in the snapshot’s serving-configuration file. Rows with an output count answered the template over subsets of the requested outputs, an accommodation that predates the canonical whole-scenario rule described in the text. Released is the first public availability (paid tiers count; trusted-tester previews do not), compiled from vendor announcements and contemporaneous press; grok-build-0.1’s date rests on secondary trackers. Leaderboard artifact keys match the final segment of the provider id (qwen-3.7-max adds a hyphen). A dagger marks open-weight models; Kimi K3’s weights, announced at its API launch (Willison 2026), shipped on Hugging Face on July 27, 2026 under a custom license (Tech Times 2026). GLM-5.3-Flash (preview) was queried as the OpenRouter stealth listing Ox Alpha (artifact key ox-alpha); Z.ai identified the listing as GLM-5.3-Flash after its run (OpenRouter 2026), and its Released date is its August 20, 2026 OpenRouter listing date.
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Data and scenario construction

United States

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The US benchmark is built from the certified PolicyEngine populace dataset (populace_us_2024) using PolicyEngine US. The dataset contains 160,858 people in 75,112 households, with household, tax-unit, SPM-unit, family, marital-unit, and person records for PolicyEngine calculations. The sampled households are filtered to keep a single-tax-unit, single-family, single-Supplemental Poverty Measure (SPM)-unit structure with at least one adult and a supported filing status. Of the 75,112 households, 63,128 (84.0%) pass the filter and form the eligible draw (this filter-pass rate is coincidentally close to the 85% zero-output share discussed under the benchmark design; the two figures are unrelated). The 16.0% excluded by the filter include multi-tax-unit households (e.g., adult roommates), multi-family households, multi-SPM-unit households, and households whose head reports a filing status outside the supported set. These excluded compositions are exactly the kind of cases where federal/state credit allocations and benefit-unit rules become hardest, so the eligible draw is a tractable subset rather than the full distribution of US households. Prompts include nonzero promptable raw inputs across relevant entities rather than a hand-curated summary, so the models see many of the same facts the simulator receives. Filing status is not stated in the prompt; the reference computation infers it from tax-unit role flags. Models therefore see the same household facts that drive the reference filing-status assignment, but they do not receive that assignment as a label.

+

The US benchmark is built from the certified PolicyEngine populace dataset (populace_us_2024) using PolicyEngine US. The dataset contains 160,858 people in 75,112 households, with household, tax-unit, SPM-unit, family, marital-unit, and person records for PolicyEngine calculations. The sampled households are filtered to keep a single-tax-unit, single-family, single-Supplemental Poverty Measure (SPM)-unit structure with at least one adult and a supported filing status. Of the 75,112 households, 63,128 (84.0%) pass the filter and form the eligible draw (this filter-pass rate is coincidentally close to the 85% zero-output share discussed under the benchmark design; the two figures are unrelated). The 16.0% excluded by the filter include multi-tax-unit households (e.g., adult roommates), multi-family households, multi-SPM-unit households, and households whose head reports a filing status outside the supported set. These excluded compositions are exactly the kind of cases where federal/state credit allocations and benefit-unit rules become hardest, so the eligible draw is a tractable subset of the full distribution of US households. Prompts carry the nonzero promptable raw inputs across relevant entities directly, with no hand-curated summary, so the models see many of the same facts the simulator receives. Filing status is not stated in the prompt; the reference computation infers it from tax-unit role flags. Models therefore see the same household facts that drive the reference filing-status assignment, but they do not receive that assignment as a label.

Disability in the household facts

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The household facts carry one disability fact, while the programs apply several. The certified microdata marks a person as disabled when they report any of the six disability-difficulty items in the Current Population Survey, and the prompt passes that flag through as is disabled: 33 of the 177 people in the benchmark households carry it. The law defines disability program by program, and policyengine-us follows it with a separate input for each determination. SSI requires its own disability criterion and no substantial gainful activity (42 U.S.C. 1382c(a)(3)). SNAP counts a member as disabled through receipt-based routes, among them receiving SSI or Social Security disability benefits and a qualifying veterans’ status (7 U.S.C. 2012(j)); policyengine-us 1.755.4, behind the September 22 references, approximated the SSI route with SSI disability status, which does not require receiving SSI; 2.41.0 tests receipt (SSI, Social Security disability benefits and the veterans’ statuses). Medicare’s disability route before age 65 requires 24 months of entitlement to Social Security disability benefits (42 U.S.C. 426(b)), the route policyengine-us models. The tax code uses permanent and total disability for dependents (26 U.S.C. 152), retirement on disability for the credit for the elderly and disabled (26 U.S.C. 22), and incapacity for self-care for the child and dependent care credit (26 U.S.C. 21). The general flag enters none of these determinations; in the reference engine it reaches mainly state provisions, and in SNAP only the work-requirement and student rules. One of those state provisions is California’s Working Disabled Program, a Medi-Cal pathway for people with disabilities who work: the program uses SSI’s definition of disability (42 CFR 435.540(a)), and policyengine-us tests the general flag. No benchmark person carries any of the program-specific inputs. The certified build never sets SSI’s disability criterion, and the months of Social Security disability receipt are integer-typed, which the prompt builder does not expose. The references of a person the prompt calls disabled therefore take the non-disabled path through each of these determinations unless another listed fact establishes it: listed Social Security disability income, for example, makes a person disabled for SNAP. A careful reader of is disabled could take either path, so wherever the other reading moves a reference, the output is excluded from scoring for every model (Section 4.3): SSI and SNAP outputs under SSI’s disability criterion, the SNAP output whose standard utility allowance turns on whether its head is a disabled member and on its energy subsidy’s source, and one California Medicaid output, which the other reading moves once the engine’s Working Disabled Program test reads SSI’s definition. Separately, the prompt lists Social Security disability income but not how long it has been received, so the Medicare eligibility of the five household heads with that income, which turns on 24 months of it, is excluded whether or not the prompt calls them disabled. Where the other reading moves nothing, the output stays scored. The next scenario refresh defines the prompt’s disability fact and states the program-specific determinations as separate facts (PolicyEngine/policybench#165, PolicyEngine/microcosm#876).

+

The household facts carry one disability fact, while the programs apply several. The certified microdata marks a person as disabled when they report any of the six disability-difficulty items in the Current Population Survey, and the prompt passes that flag through as is disabled: 33 of the 177 people in the benchmark households carry it. The law defines disability program by program, and policyengine-us follows it with a separate input for each determination. SSI requires its own disability criterion and no substantial gainful activity (42 U.S.C. 1382c(a)(3)). SNAP counts a member as disabled through receipt-based routes, among them receiving SSI or Social Security disability benefits and a qualifying veterans’ status (7 U.S.C. 2012(j)); policyengine-us 1.755.4, behind the September 22 references, approximated the SSI route with SSI disability status, which does not require receiving SSI; 2.60.0 tests receipt (SSI, Social Security disability benefits and the veterans’ statuses). Medicare’s disability route before age 65 requires 24 months of entitlement to Social Security disability benefits (42 U.S.C. 426(b)), the route policyengine-us models. The tax code uses permanent and total disability for dependents (26 U.S.C. 152), retirement on disability for the credit for the elderly and disabled (26 U.S.C. 22), and incapacity for self-care for the child and dependent care credit (26 U.S.C. 21). The general flag enters none of these determinations; in the reference engine it reaches mainly state provisions, and in SNAP only the work-requirement and student rules. One of those state provisions is California’s Working Disabled Program, a Medi-Cal pathway for people with disabilities who work: the program uses SSI’s definition of disability (42 CFR 435.540(a)), and policyengine-us tests the general flag. No benchmark person carries any of the program-specific inputs. The certified build never sets SSI’s disability criterion, and the months of Social Security disability receipt are integer-typed, which the prompt builder does not expose. The references of a person the prompt calls disabled therefore take the non-disabled path through each of these determinations unless another listed fact establishes it: listed Social Security disability income, for example, makes a person disabled for SNAP. A careful reader of is disabled could take either path, so wherever the other reading moves a reference, the output is excluded from scoring for every model (Section 4.3): SSI and SNAP outputs under SSI’s disability criterion, the SNAP output whose standard utility allowance turns on whether its head is a disabled member and on its energy subsidy’s source, and one California Medicaid output, which the other reading moves once the engine’s Working Disabled Program test reads SSI’s definition. Separately, the prompt lists Social Security disability income but not how long it has been received, so the Medicare eligibility of the five household heads with that income, which turns on 24 months of it, is excluded whether or not the prompt calls them disabled. Where the other reading moves nothing, the output stays scored. The next scenario refresh defines the prompt’s disability fact and states the program-specific determinations as separate facts (PolicyEngine/policybench#165, PolicyEngine/microcosm#876).

The current US release requests 18 scored output groups spanning federal income tax, refundable credits, payroll and self-employment tax, state and local income tax, Supplemental Nutrition Assistance Program (SNAP), Supplemental Security Income (SSI), Temporary Assistance for Needy Families (TANF), school-meal eligibility, and person-level coverage eligibility for the Special Supplemental Nutrition Program for Women, Infants, and Children (WIC), Medicaid, the Children’s Health Insurance Program (CHIP), Medicare, Head Start, and Early Head Start; several of these categories span two scored groups each (federal and state refundable credits, payroll and self-employment tax, state and local income tax, free and reduced-price school meals), which is how the named categories reconcile to the 18 output groups. The source run also requested the Affordable Care Act (ACA) Premium Tax Credit (PTC), but explanation audits showed that the prompt could be misleading when households lacked plan-specific Marketplace information. We therefore preserve those raw responses but exclude PTC from the canonical scored leaderboard until the prompt contract is revised.

-

The output scope is intentionally narrower than the full PolicyEngine model. Table 3 summarizes the inclusion rule. The benchmark asks for WIC eligibility rather than a WIC dollar amount; WIC dollar values are used only as impact-weight proxies for coverage flags, not as requested model outputs.

+

The output scope is intentionally narrower than the full PolicyEngine model. Table 3 summarizes the inclusion rule. The benchmark asks only for WIC eligibility, and WIC dollar values serve as impact-weight proxies for coverage flags.

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Disability in the household facts

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Disability in the household facts

Reference-output credibility

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PolicyBench treats PolicyEngine outputs as benchmark reference outputs, not as administrative records. The reference source is nevertheless stronger than an ad hoc answer key: PolicyEngine is open source, used for household calculators and reform analysis, and externally checked in specific domains. No. 10 Downing Street’s data science team adapted PolicyEngine’s open-source microsimulation model for experimental policy simulation, with validation against external projections before use (Woodruff 2026; Ghenis 2026). In the US, PolicyEngine (2024) reports matching the National Bureau of Economic Research (NBER) TAXSIM-35 model (Feenberg and Coutts 1993) to the cent on the vast majority of cases for the 2021 tax year across hundreds of thousands of tax units per state, with state-specific differences documented in the integration tests. We do not restate that comparison as a single percentage because the published source uses qualitative phrasing rather than a headline accuracy number. PolicyEngine has also signed a memorandum of understanding (Ghenis and Makarchuk 2025) with the Federal Reserve Bank of Atlanta for future validation work against its Policy Rules Database (2026). The Atlanta Fed sources are a caveat rather than evidence of completed validation for this benchmark: they document planned collaboration and the comparison source, not finished checks of the frozen PolicyBench outputs. Taken together, these sources support using PolicyEngine as a transparent reference implementation with partial external validation, but they do not validate every benchmark output.

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This does not make PolicyEngine infallible, so we treated the reference outputs as claims to be attacked rather than assumptions. Across development and each later audit, the model-assisted review covered 8,765 rows whose legacy threshold score is below 1. That selected universe contains 8,761 exact-match misses and 4 exact hits; 2,329 additional rows with bounded score below 100 were not annotated. Reviewers adjudicated each reference-suspect flag by hand against primary sources, including statutes, regulations, and published program parameters, and against the engine’s computation traces. Before the September 22 wave, reviewers had raised 35 reference-suspect flags. Thirty-one dissolved under adjudication, with the reviewer’s hypothesis failing against a primary source (stale thresholds, missed program mergers, missed federal-conformity elections, misread eligibility-income definitions) or against the engine trace. Four were genuine: two Head Start eligibility flags and one New Jersey state income tax cell reflected policyengine-us defects (an age-window bound and a filing-threshold floor the benchmarked path bypassed), and one SNAP cell rested on a scenario whose encoded inputs did not match the disability status its prompt implied. The engine defects were fixed upstream (policyengine-us #8845 and #8846, plus #8844, found in the same review but affecting no benchmark cell), and this snapshot’s scored reference outputs come from the fixed engine, policyengine-us 2.41.0. The mis-encoded scenario is disclosed under Limitations pending the next scenario refresh. Table 4 summarizes the reviewed discrepancy classes and outcomes.

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The audit wave run with the September 22 additions used a stronger judge, Claude Opus 5.5, and it found what the earlier waves had not. Its flags and those of later waves are settled in the adjudication record. Of the 24 judge-flagged references whose decisions this snapshot keeps, adjudication against primary sources and sandbox runs of the reference engine affirmed 6, traced 9 to inputs the prompt never lists, replaced 5 with a regenerated reference, confirmed 3 as defects in policyengine-us 1.755.4, the version behind the references then, and traced 1 to an amount a state published after the freeze. A later engine upgrade that regenerates a reference drops its decision, so earlier releases kept more of them. The judge’s stated hypothesis was not always the defect: a Wisconsin flag blamed a missing retirement exclusion that the engine does apply, on a path the benchmarked output skips, and a Montana flag cited a child tax credit that was never enacted, while the reference was wrong for another reason. The judge also sees only the cases a new model joins, so its flags sample each defect rather than bound it. Each root cause’s rule was therefore implemented as a sandbox fix on the same engine version and every reference recomputed under it. Of those root causes, 8 had been fixed in policyengine-us after the references were frozen (#8839, #9162, #9301, #9313, #9318, #9363 and #9586): capital gain distributions, New York’s renter cap, the CalEITC’s lookup at adjusted gross income, and the SNAP rounding and SNAP child support option described below. For the September 22 references, PolicyBench applied each fix on that engine version to the scored references it moves, 15 in all, and policyengine-us 2.41.0 contains all 8 fixes. An output one of them moves that an unfixed cause also moves stays excluded. The capital gain fix as first built also extended Wisconsin’s 30 percent capital gain exclusion (Wis. Stat. 71.05(6)(b)9) to the distributions. The upstream fix did not, so that part was recorded as its own defect, measured on top of the upstream fix and Wisconsin’s published amounts, and the two outputs it moved were excluded (one of them also for another Wisconsin defect) until policyengine-us fixed it too (#10026); both return to scoring on 2.41.0. Every output a defect not yet fixed upstream moves by more than a dollar is excluded from scoring for every model. The exclusion record holds 5 engine-defect exclusions in 5 households across 3 root causes, and 2 of them had never been flagged (an output such a defect moves that was already excluded for an unlisted input keeps that record). policyengine-us 2.41.0 no longer has the recorded defect behind any of them. An output returns to scoring when references built on an engine that fixes its defect replace it, unless it also moves under an input the prompt does not state or its reference rests on a further defect that engine has. A second model, GPT-6 Astra, then re-derived the sandbox fixes the first pass built from primary sources and reran their sweeps. It narrowed several fixes to the benchmark year and filers they reach, reclassified two root causes as unlisted inputs (the type of a household’s survivor benefits, and whether listed mortgage interest is on the home the household occupies), and found that a California credit move came from a separate defect: the engine never looks the CalEITC up a second time at adjusted gross income, as the credit worksheet requires.

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The same wave tested a failure mode no judge flagged. policyengine-us fills a parameter’s values past its last encoded year by projecting it with a price index, so a 2026 reference can rest on a forecast rather than on the amount a government published. Every reference was recomputed with each projected 2026 value held at its last encoded value, and each projected amount behind a moved output was then sourced. Where the government published the 2026 amount before the freeze, the reference takes it: Minnesota’s, Michigan’s and Missouri’s brackets, deductions and exemptions, and Maryland’s withholding allowance. policyengine-us reads the allowance only in its estimate of Maryland income tax withheld, which fills the state income tax part of the federal state and local tax deduction; the one Maryland federal output that estimate moves is excluded (reference_audit/2026-10-05). Wisconsin had published its 2026 brackets and deductions too, but every Wisconsin output they move is excluded for an engine defect, so they enter only those outputs’ corrected values. Where no 2026 amount published before the freeze was found, the reference takes the last amount published: California’s indexed amounts, whose 2026 factor rests on June 2026 prices; the IRS optional sales tax tables, whose 2026 edition had not been found by September 22; Idaho’s zero-rate threshold; Maryland’s return deduction; and SNAP’s FY2027 figures, published on 2026-08-21. Illinois’s exemption and Minnesota’s child credit projections matched the published amounts. These corrections change parameter values and no rule, so the affected references were regenerated with the same engine version rather than excluded: 23 references, most of them SNAP. With the upstream fixes, the September 22 release regenerated 26 references in 24 households, 13 of them SNAP. The reference sidecar records each regenerated value with the fix that produced it, and the fixes, the recomputation of every reference under each, and the verification reports are committed with the snapshot (reference_audit/2026-09-22).

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The SNAP convention as first built also corrected the engine’s SNAP arithmetic, and an independent review of the snapshot separated those corrections from the parameter holds. They are engine defects, each fixed in policyengine-us after the freeze (#9162 and #9318), so the SNAP references apply the fixes: the engine kept cents in the allotment, where 7 CFR 273.10(e)(2)(ii)(A) requires a whole-dollar allotment; it returned a minimum benefit of $23.84 a month, where 7 CFR 273.10(e)(2)(ii)(C) rounds 8 percent of the one-person maximum to the nearest dollar ($24); it floored net income, which 7 CFR 273.10(e)(1)(ii) requires a state to round to the nearest dollar at each step or to calculate by its TANF procedure, which may keep cents; and it compared income with unrounded income standards. Given the engine’s household size, eligibility and floored net income, the Axiom rules engine’s encoding of 7 U.S.C. 2017(a) reproduces the whole-dollar allotment of all 19 households the first SNAP convention module changed, in each month from January to September (171 of 171 monthly comparisons), and the federal minimum benefit; it did not test New Jersey’s state minimum, and it covers the allotment rounding, not the net income rounding the published references also apply. Recomputing SNAP with net income’s cents kept, rather than rounded to the nearest dollar as the upstream fix does, moves no scored reference by more than the dollar tolerance. One SNAP defect outlasted the references’ first two engine moves: the engine granted the heat-and-eat standard utility allowance to households without an elderly or disabled member, which P.L. 119-21 section 10103 ended in July 2025, until policyengine-us fixed it (#10033). The scored output it moved was excluded, and it stays excluded on 2.41.0, which gives the record’s corrected value ($3,240), because the stated facts do not decide it, as the 2026-09-29 recheck found. The prompt calls the head disabled but states none of the routes by which 7 U.S.C. 2012(j) defines a disabled member, such as receiving SSI or Social Security disability benefits (with one, the allowance would stand, at $3,576), and it does not say whether the household’s $2,000 energy subsidy is a LIHEAP payment or a State-law payment, which 7 U.S.C. 2014(k)(4) treats differently. One more SNAP defect was found after the September 22 release and fixed upstream on 2026-09-24: the engine’s values for the SNAP child support option carried the opposite meaning from the one its formulas read. A state may exclude legally obligated child support paid from gross income (7 CFR 273.9(c)(17)); a state that does not must deduct it from net income (273.9(d)(5)). For 2026 the engine excluded it in 37 jurisdictions that USDA’s SNAP State Options Report lists as deducting it, Michigan among them, and deducted it in 9 of the 14 it lists as excluding it. Recomputed under the fix (policyengine-us #9586), one reference moves: a one-person Michigan household that pays child support stayed within the 200 percent gross limit of Michigan’s broad-based categorical eligibility only because the engine excluded the payments, so the engine granted it the $24 monthly minimum; counting the payments, as Michigan does, leaves it ineligible, and the regenerated reference is $0.

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PolicyBench rebuilt the references on 2026-09-29 with policyengine-us 2.15.17, the newest release when it began sweeping the references that day (uploaded 00:23 UTC), in place of 1.755.4. It computes each scored reference with policyengine_us.Simulation. The snapshot also records policyengine.py 6.1.2 for provenance; its certified US bundle carries an older policyengine-us, and policyengine.py does not load beside 2.15.17. PolicyBench ported the publication conventions to the new version. The SNAP convention holds each FY2026 figure directly for October to December 2026, because the new version carries USDA’s FY2027 figures as published values. policyengine-us 2.15.17 counts Maryland county income tax in its state income tax. PolicyBench’s state income tax output leaves local tax out, so an adapter restores that scope, and the county tax stays in the federal state and local tax deduction. policyengine-us #9261 changed from 40 hours to 0 the default of the weekly-hours input that SNAP’s work rules read, so the scenario builder also passes each prompt’s stated usual weekly hours under that input’s name. After the port, PolicyBench grouped every output that still moved by root cause. An investigator settled each root cause from the upstream commits, the engine code of both versions and primary legal sources with their publication dates, and an independent reviewer tried to refute each settlement. The move changes 4 scored references (Table 4). Two take law published before the freeze that policyengine-us 1.755.4 did not encode: New Jersey’s child tax credit schedule for 2026 to 2028 (P.L.2026, c.26, approved June 30, 2026), and Arizona’s broad-based categorical eligibility limit for SNAP, which Arizona raised from 185 to 200 percent of the poverty guideline starting with benefit month March 2026. Two follow engine corrections: policyengine-us added child support received to school-meal income (7 CFR 245.6(a)(5)(ii)), and policyengine-us #9425 corrected the rounding in New York’s Empire State child credit phase-out. The investigation found, and PolicyBench excluded, 3 federal income tax outputs that depend on an unlisted input: the new version counts a listed state and local tax refund as income (policyengine-us #9422), and whether any of it is income depends on whether the refunded tax reduced federal tax in the year the household paid it (26 U.S.C. 111(a)), which the prompt does not say. The re-review of a California household’s excluded SNAP output also flagged a scored output the move did not change: the head’s Medicaid eligibility. The head’s income is above the 138 percent limit for the adult expansion group, so only a disability pathway leads to Medi-Cal, and California’s Working Disabled Program requires SSI’s definition of disability, the unlisted input that already excludes the household’s SNAP. policyengine-us 2.15.17 tests the general disability flag there and gives 1 under either reading; with the program’s test reading SSI’s definition, the head qualifies only by meeting it, and PolicyBench excluded the output. Another 2 references move by less than the dollar tolerance. PolicyBench re-reviewed the 19 excluded outputs whose values move on 2.15.17; all stay excluded, each with the value it was decided on. policyengine-us 2.17.0, the newest release when PolicyBench checked PyPI on 2026-09-29 at 14:58 UTC, gives the same value as 2.15.17 for all 1,984 outputs under the same conventions and adapter. The reference sidecar lists every change, and reference_audit/2026-09-28 holds the recomputation of every output, the investigations and the reviews.

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A review of release dashboard-data-20260930 on 2026-10-05 found three more inputs that no prompt states behind scored references; no judge had flagged the scored outputs they move (reference_audit/2026-10-05, reference_audit/2026-10-05-medicare-part-b and reference_audit/2026-10-05-payroll). The first is the state income tax in the federal state and local tax deduction, which takes the state income tax a household paid during the year, or general sales tax instead (26 U.S.C. 164(a)(3) and (b)(5)). No prompt states state income tax withheld or paid. policyengine-us fills that input with state_withheld_income_tax, a formula estimate of withholding on the person’s whole federal adjusted gross income rather than the household’s state liability, and the references take the estimate. Read as the household paying its 2026 state income tax during the year, or as paying none, the federal income tax of five households moves, three of them scored. The second is Medicare enrollment and a Part B premium. policyengine-us treats every Medicare-eligible person as enrolled and adds the modeled Part B premium, $2,434.80 for 2026 where the Medicare Savings Program does not pay it, to medical expenses; no prompt states either. The prompt’s instruction to assume program take-up supports the reference, and its rules that unlisted numbers are zero and that unlisted expenses and health coverage are not to be inferred support the other reading. Without the premium, the outputs of one household move: it itemizes, so its federal income tax moves, and Virginia’s itemized deductions start from the federal ones, so its Virginia income tax moves too. The third is whether the employer deducts the employee share of a state paid-leave or disability premium. The payroll output counts mandatory employee state payroll taxes. In Minnesota, Colorado, Massachusetts and New York the law lets the employer deduct an employee share of such a premium from wages, up to a cap, but does not require it, so the employee pays from $0 to the cap at the employer’s choice. The four payroll references from those states count the cap, and the prompt does not state the employer’s choice; read as the amount the law requires of the employee, each is employee federal payroll tax alone. California’s, Connecticut’s, New Jersey’s and Pennsylvania’s employee contributions are owed by the worker and withheld by the employer, and the review left those references as they were. Each audit recomputed every output on policyengine-us 2.15.17 with the publication conventions, under each reading, and each sweep’s baseline reproduces all 1,928 references that release scored. Beyond the one-dollar tolerance, the sweeps move eight scored outputs, which PolicyBench excluded, and two federal income tax outputs already excluded for other reasons; they move no output that is still scored by any amount. The eight records are computed on policyengine-us 2.15.17, whose values are the references.

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PolicyBench treats PolicyEngine outputs as benchmark reference outputs, and no administrative record stands behind them. The reference source is nevertheless stronger than an ad hoc answer key: PolicyEngine is open source, used for household calculators and reform analysis, and externally checked in specific domains. No. 10 Downing Street’s data science team adapted PolicyEngine’s open-source microsimulation model for experimental policy simulation, with validation against external projections before use (Woodruff 2026; Ghenis 2026). In the US, PolicyEngine (2024) reports matching the National Bureau of Economic Research (NBER) TAXSIM-35 model (Feenberg and Coutts 1993) to the cent on the vast majority of cases for the 2021 tax year across hundreds of thousands of tax units per state, with state-specific differences documented in the integration tests. We do not restate that comparison as a single percentage because the published source states it qualitatively and gives no headline accuracy number. PolicyEngine has also signed a memorandum of understanding (Ghenis and Makarchuk 2025) with the Federal Reserve Bank of Atlanta for future validation work against its Policy Rules Database (2026). The Atlanta Fed sources are a caveat for this benchmark: they document planned collaboration and the comparison source, and no finished check of the frozen PolicyBench outputs. Taken together, these sources support using PolicyEngine as a transparent reference implementation with partial external validation, but they do not validate every benchmark output.

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This does not make PolicyEngine infallible, so we treated the reference outputs as claims to be attacked. Across development and each later audit, the model-assisted review covered 9,050 rows whose legacy threshold score is below 1. That selected universe contains 9,046 exact-match misses and 4 exact hits; 2,407 additional rows with bounded score below 100 were not annotated. Reviewers adjudicated each reference-suspect flag by hand against primary sources, including statutes, regulations, and published program parameters, and against the engine’s computation traces. Before the September 22 wave, reviewers had raised 35 reference-suspect flags. Thirty-one dissolved under adjudication, with the reviewer’s hypothesis failing against a primary source (stale thresholds, missed program mergers, missed federal-conformity elections, misread eligibility-income definitions) or against the engine trace. Four were genuine: two Head Start eligibility flags and one New Jersey state income tax cell reflected policyengine-us defects (an age-window bound and a filing-threshold floor the benchmarked path bypassed), and one SNAP cell rested on a scenario whose encoded inputs did not match the disability status its prompt implied. The engine defects were fixed upstream (policyengine-us #8845 and #8846, plus #8844, found in the same review but affecting no benchmark cell), and this snapshot’s scored reference outputs come from the fixed engine, policyengine-us 2.60.0. The mis-encoded scenario is disclosed under Limitations pending the next scenario refresh. Table 4 summarizes the reviewed discrepancy classes and outcomes.

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The audit wave run with the September 22 additions used a stronger judge, Claude Opus 5.5, and it found what the earlier waves had not. Its flags and those of later waves are settled in the adjudication record. Of the 24 judge-flagged references whose decisions this snapshot keeps, adjudication against primary sources and sandbox runs of the reference engine affirmed 6, traced 9 to inputs the prompt never lists, replaced 5 with a regenerated reference, confirmed 3 as defects in policyengine-us 1.755.4, the version behind the references then, and traced 1 to an amount a state published after the freeze. A later engine upgrade that regenerates a reference drops its decision, so earlier releases kept more of them. The judge’s stated hypothesis was not always the defect: a Wisconsin flag blamed a missing retirement exclusion that the engine does apply, on a path the benchmarked output skips, and a Montana flag cited a child tax credit that was never enacted, while the reference was wrong for another reason. The judge also sees only the cases a new model joins, so its flags sample each defect and cannot bound it. Each root cause’s rule was therefore implemented as a sandbox fix on the same engine version and every reference recomputed under it. Of those root causes, 8 had been fixed in policyengine-us after the references were frozen (#8839, #9162, #9301, #9313, #9318, #9363 and #9586): capital gain distributions, New York’s renter cap, the CalEITC’s lookup at adjusted gross income, and the SNAP rounding and SNAP child support option described below. For the September 22 references, PolicyBench applied each fix on that engine version to the scored references it moves, 15 in all, and policyengine-us 2.60.0 contains all 8 fixes. An output one of them moves that an unfixed cause also moves stays excluded. The capital gain fix as first built also extended Wisconsin’s 30 percent capital gain exclusion (Wis. Stat. 71.05(6)(b)9) to the distributions. The upstream fix did not, so that part was recorded as its own defect, measured on top of the upstream fix and Wisconsin’s published amounts, and the two outputs it moved were excluded (one of them also for another Wisconsin defect) until policyengine-us fixed it too (#10026); both return to scoring on 2.60.0. Every output a defect not yet fixed upstream moves by more than a dollar is excluded from scoring for every model. The exclusion record holds 5 engine-defect exclusions in 5 households across 3 root causes, and 2 of them had never been flagged (an output such a defect moves that was already excluded for an unlisted input keeps that record). policyengine-us 2.60.0 no longer has the recorded defect behind any of them. An output returns to scoring when references built on an engine that fixes its defect replace it, unless it also moves under an input the prompt does not state or its reference rests on a further defect that engine has. A second model, GPT-6 Astra, then re-derived the sandbox fixes the first pass built from primary sources and reran their sweeps. It narrowed several fixes to the benchmark year and filers they reach, reclassified two root causes as unlisted inputs (the type of a household’s survivor benefits, and whether listed mortgage interest is on the home the household occupies), and found that a California credit move came from a separate defect: the engine never looks the CalEITC up a second time at adjusted gross income, as the credit worksheet requires.

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The same wave tested a failure mode no judge flagged. policyengine-us fills a parameter’s values past its last encoded year by projecting it with a price index, so a 2026 reference can rest on the engine’s forecast of an amount a government has published. Every reference was recomputed with each projected 2026 value held at its last encoded value, and each projected amount behind a moved output was then sourced. Where the government published the 2026 amount before the freeze, the reference takes it: Minnesota’s, Michigan’s and Missouri’s brackets, deductions and exemptions, and Maryland’s withholding allowance. policyengine-us reads the allowance only in its estimate of Maryland income tax withheld, which fills the state income tax part of the federal state and local tax deduction; the one Maryland federal output that estimate moves is excluded (reference_audit/2026-10-05). Wisconsin had published its 2026 brackets and deductions too, but every Wisconsin output they move is excluded for an engine defect, so they enter only those outputs’ corrected values. Where no 2026 amount published before the freeze was found, the reference takes the last amount published: California’s indexed amounts, whose 2026 factor rests on June 2026 prices; the IRS optional sales tax tables, whose 2026 edition had not been found by September 22; Idaho’s zero-rate threshold; Maryland’s return deduction; and SNAP’s FY2027 figures, published on 2026-08-21. Illinois’s exemption and Minnesota’s child credit projections matched the published amounts. These corrections change parameter values and no rule, so the affected references were regenerated with the same engine version and stay scored: 23 references, most of them SNAP. With the upstream fixes, the September 22 release regenerated 26 references in 24 households, 13 of them SNAP. The reference sidecar records each regenerated value with the fix that produced it, and the fixes, the recomputation of every reference under each, and the verification reports are committed with the snapshot (reference_audit/2026-09-22).

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The SNAP convention as first built also corrected the engine’s SNAP arithmetic, and an independent review of the snapshot separated those corrections from the parameter holds. They are engine defects, each fixed in policyengine-us after the freeze (#9162 and #9318), so the SNAP references apply the fixes: the engine kept cents in the allotment, where 7 CFR 273.10(e)(2)(ii)(A) requires a whole-dollar allotment; it returned a minimum benefit of $23.84 a month, where 7 CFR 273.10(e)(2)(ii)(C) rounds 8 percent of the one-person maximum to the nearest dollar ($24); it floored net income, which 7 CFR 273.10(e)(1)(ii) requires a state to round to the nearest dollar at each step or to calculate by its TANF procedure, which may keep cents; and it compared income with unrounded income standards. Given the engine’s household size, eligibility and floored net income, the Axiom rules engine’s encoding of 7 U.S.C. 2017(a) reproduces the whole-dollar allotment of all 19 households the first SNAP convention module changed, in each month from January to September (171 of 171 monthly comparisons), and the federal minimum benefit; it did not test New Jersey’s state minimum, and it covers the allotment rounding alone, leaving untested the net income rounding the published references also apply. Recomputing SNAP with net income’s cents kept (the upstream fix rounds net income to the nearest dollar) moves no scored reference by more than the dollar tolerance. One SNAP defect outlasted the references’ first two engine moves: the engine granted the heat-and-eat standard utility allowance to households without an elderly or disabled member, which P.L. 119-21 section 10103 ended in July 2025, until policyengine-us fixed it (#10033). The scored output it moved was excluded, and it stays excluded on 2.60.0, which gives the record’s corrected value ($3,240), because the stated facts do not decide it, as the 2026-09-29 recheck found. The prompt calls the head disabled but states none of the routes by which 7 U.S.C. 2012(j) defines a disabled member, such as receiving SSI or Social Security disability benefits (with one, the allowance would stand, at $3,576), and it does not say whether the household’s $2,000 energy subsidy is a LIHEAP payment or a State-law payment, which 7 U.S.C. 2014(k)(4) treats differently. One more SNAP defect was found after the September 22 release and fixed upstream on 2026-09-24: the engine’s values for the SNAP child support option carried the opposite meaning from the one its formulas read. A state may exclude legally obligated child support paid from gross income (7 CFR 273.9(c)(17)); a state that does not must deduct it from net income (273.9(d)(5)). For 2026 the engine excluded it in 37 jurisdictions that USDA’s SNAP State Options Report lists as deducting it, Michigan among them, and deducted it in 9 of the 14 it lists as excluding it. Recomputed under the fix (policyengine-us #9586), one reference moves: a one-person Michigan household that pays child support stayed within the 200 percent gross limit of Michigan’s broad-based categorical eligibility only because the engine excluded the payments, so the engine granted it the $24 monthly minimum; counting the payments, as Michigan does, leaves it ineligible, and the regenerated reference is $0.

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PolicyBench computes each scored reference with policyengine_us.Simulation. The snapshot also records policyengine.py 6.1.2 for provenance; its certified US bundle carries an older policyengine-us, and policyengine.py does not load beside 2.60.0. On 2026-09-29 PolicyBench rebuilt the references with policyengine-us 2.15.17 in place of 1.755.4 and ported the publication conventions to the new version. The SNAP convention holds each FY2026 figure directly for October to December 2026, because the new version carries USDA’s FY2027 figures as published values. policyengine-us 2.15.17 counts Maryland county income tax in its state income tax. PolicyBench’s state income tax output leaves local tax out, so an adapter restores that scope, and the county tax stays in the federal state and local tax deduction. policyengine-us #9261 changed from 40 hours to 0 the default of the weekly-hours input that SNAP’s work rules read, so the scenario builder also passes each prompt’s stated usual weekly hours under that input’s name. After the port, PolicyBench grouped every output that still moved by root cause. An investigator settled each root cause from the upstream commits, the engine code of both versions and primary legal sources with their publication dates, and an independent reviewer tried to refute each settlement. The move changes 4 scored references (Table 4). Two take law published before the freeze that policyengine-us 1.755.4 did not encode: New Jersey’s child tax credit schedule for 2026 to 2028 (P.L.2026, c.26, approved June 30, 2026), and Arizona’s broad-based categorical eligibility limit for SNAP, which Arizona raised from 185 to 200 percent of the poverty guideline starting with benefit month March 2026. Two follow engine corrections: policyengine-us added child support received to school-meal income (7 CFR 245.6(a)(5)(ii)), and policyengine-us #9425 corrected the rounding in New York’s Empire State child credit phase-out. The investigation found, and PolicyBench excluded, 3 federal income tax outputs that depend on an unlisted input: the new version counts a listed state and local tax refund as income (policyengine-us #9422), and whether any of it is income depends on whether the refunded tax reduced federal tax in the year the household paid it (26 U.S.C. 111(a)), which the prompt does not say. The re-review of a California household’s excluded SNAP output also flagged a scored output the move did not change: the head’s Medicaid eligibility. The head’s income is above the 138 percent limit for the adult expansion group, so only a disability pathway leads to Medi-Cal, and California’s Working Disabled Program requires SSI’s definition of disability, the unlisted input that already excludes the household’s SNAP. policyengine-us 2.15.17 tests the general disability flag there and gives 1 under either reading; with the program’s test reading SSI’s definition, the head qualifies only by meeting it, and PolicyBench excluded the output. Another 2 references move by less than the dollar tolerance. PolicyBench re-reviewed the 19 excluded outputs whose values move on 2.15.17; all stay excluded, each with the value it was decided on. The reference sidecar lists every change, and reference_audit/2026-09-28 holds the recomputation of every output, the investigations and the reviews.

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A review of release dashboard-data-20260930 on 2026-10-05 found three more inputs that no prompt states behind scored references; no judge had flagged the scored outputs they move (reference_audit/2026-10-05, reference_audit/2026-10-05-medicare-part-b and reference_audit/2026-10-05-payroll). The first is the state income tax in the federal state and local tax deduction, which takes the state income tax a household paid during the year, or general sales tax instead (26 U.S.C. 164(a)(3) and (b)(5)). No prompt states state income tax withheld or paid. policyengine-us fills that input with state_withheld_income_tax, a formula estimate of withholding on the person’s whole federal adjusted gross income, which can differ from the household’s state liability, and the references take the estimate. Read as the household paying its 2026 state income tax during the year, or as paying none, the federal income tax of five households moves, three of them scored. The second is Medicare enrollment and a Part B premium. policyengine-us treats every Medicare-eligible person as enrolled and adds the modeled Part B premium, $2,434.80 for 2026 where the Medicare Savings Program does not pay it, to medical expenses; no prompt states either. The prompt’s instruction to assume program take-up supports the reference, and its rules that unlisted numbers are zero and that unlisted expenses and health coverage are not to be inferred support the other reading. Without the premium, the outputs of one household move: it itemizes, so its federal income tax moves, and Virginia’s itemized deductions start from the federal ones, so its Virginia income tax moves too. The third is whether the employer deducts the employee share of a state paid-leave or disability premium. The payroll output counts mandatory employee state payroll taxes. In Minnesota, Colorado, Massachusetts and New York the law lets the employer deduct an employee share of such a premium from wages, up to a cap, but does not require it, so the employee pays from $0 to the cap at the employer’s choice. The four payroll references from those states count the cap, and the prompt does not state the employer’s choice; read as the amount the law requires of the employee, each is employee federal payroll tax alone. California’s, Connecticut’s, New Jersey’s and Pennsylvania’s employee contributions are owed by the worker and withheld by the employer, and the review left those references as they were. Each audit recomputed every output on policyengine-us 2.15.17 with the publication conventions, under each reading, and each sweep’s baseline reproduces all 1,928 references that release scored. Beyond the one-dollar tolerance, the sweeps move eight scored outputs, which PolicyBench excluded, and two federal income tax outputs already excluded for other reasons; they move no output that is still scored by any amount. The eight records are computed on policyengine-us 2.15.17, whose values are the references.

On 2026-10-06 PolicyBench ruled to exclude ten more outputs. Eight came from a reference adversary (reference_audit/2026-10-05-reference-adversary). It flags the scored outputs where many models, or several of the strongest, agree on an answer the reference does not give. A judge that cannot yet see how the engine derived the reference works each flagged output from primary law, and only then reconciles its answer with the derivation. The adversary flagged 61 outputs and ran 52, the other nine belonging to other audits, and it held 45 references. An independent check of its seven other verdicts confirmed four as engine defects: Arizona’s 2026 standard deduction left unindexed (A.R.S. 43-1041(H)), Ohio’s medical deduction counting health insurance premiums only for a Medicare-eligible filer with no employer-paid plan (R.C. 5747.01(A)(10)), Colorado’s 2026 sales tax refund paid without the excess state revenues that C.R.S. 39-22-2003(2) requires, and New York’s 2026 child and dependent care credit, which Tax Law 606(c-2) replaced. The check refuted two, the Medicaid eligibility of two children in a North Carolina household, whose references stand. The seventh is a question of definition. A Pennsylvania household’s dependent earns $45,000 of wages and must file their own return, and the output definitions name no return, so the household’s federal and state income tax can be read with or without that return; a scan for the same question found a Missouri household, and PolicyBench excluded the four outputs. The other two outputs are two Louisiana households’ 2026 state income tax (reference_audit/2026-10-05-louisiana). Their references rest on a standard deduction that policyengine-us computed from published price indexes under Louisiana’s formula; Louisiana published the return amount itself on 2026-09-28, after the freeze. All ten records are computed on policyengine-us 2.15.17.

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On 2026-10-10 PolicyBench moved the references from policyengine-us 2.15.17 to 2.38.6, a release that fixes engine defects behind excluded outputs, and recomputed every output under the same publication conventions and adapter (reference_audit/2026-10-09-engine-upgrade). The move fixes the engine defects behind 18 outputs. Earlier releases excluded 14 of them, which return to scoring at the new version’s values; the other four, ruled on 2026-10-06 while still scored, stay scored at those values. Of the 18, 16 land within $1 of the corrected values their exclusion records carry. The other two are held instead to the values the audit’s fix modules give on policyengine-us 2.37.2, an engine that still has the defects; each lands within $1 of its own. The restored outputs take the upstream fixes for the IRA deduction’s compensation limit and a dependent’s contributions (policyengine-us #10032, #9801; three outputs), the IRA deduction’s active-participant phase-out and California’s itemized deduction conformity (policyengine-us #10032, #10034), New Jersey’s worker unemployment and workforce contributions (policyengine-us #10031), Arizona’s standard deduction indexing (policyengine-us #9928), California’s itemized deduction conformity (policyengine-us #10034), Ohio’s medical deduction for health insurance premiums (policyengine-us #10020), estate income in gross income (policyengine-us #10027, #9633; two outputs), Colorado’s 2026 sales tax refund (policyengine-us #9946), the IRA deduction’s active-participant phase-out (policyengine-us #10032; four outputs), New York’s 2026 child and dependent care credit (policyengine-us #9948) and the IRA deduction’s active-participant phase-out and estate income in gross income (policyengine-us #10032, #10027; two outputs). The move changes one scored reference beyond the dollar tolerance and 2 within it, and removes two outputs from scoring. The changed scored reference follows Idaho’s $10 permanent building fund tax (Idaho Code 63-3082), which policyengine-us now counts in state income tax (policyengine-us #9810). The two outputs that leave scoring depend on an input no prompt states: county of residence (Indiana county income tax).

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On 2026-10-13 PolicyBench moved the references again, from policyengine-us 2.38.6 to 2.41.0, the first release with every fix the previous move was waiting on. With the same publication conventions and adapter, it recomputed every output (reference_audit/2026-10-12-engine-upgrade). policyengine-us 2.41.0 was the newest release when PolicyBench began sweeping the references on 2026-10-13 (uploaded 01:44 UTC). policyengine-us 2.42.4, the newest release when PolicyBench checked PyPI on 2026-10-14 at 04:03 UTC, gives the same value as 2.41.0 for all 1,984 outputs under the same conventions and adapter. The move fixes the engine defects behind nine outputs. Earlier releases excluded them, and they return to scoring at the new version’s values. Of the nine, six land within $1 of the corrected values their exclusion records carry. The other three are held instead to the values the audit’s fix modules give on policyengine-us 2.38.6, an engine that still has the defects; each lands within $1 of its own. The reference sidecar records each target with the upstream fix it names (regenerated_exclusions). The restored outputs take the upstream fixes for Idaho’s subtraction for health insurance premiums (policyengine-us #10023; two outputs), Wisconsin’s retirement income exclusion before refundable credits and Wisconsin’s capital gain subtraction for distributions (policyengine-us #10026; two outputs), the IRA deduction’s active-participant phase-out, California’s itemized deduction conformity and California’s educator expense addback (policyengine-us #10032, #10034, #10052) and elective deferrals in the earned income behind the EITC and the refundable child tax credit (policyengine-us #10030; four outputs). The move changes no scored reference, by any amount, and removes no output from scoring. PolicyBench re-reviewed the 12 excluded outputs whose values move on 2.41.0; all stay excluded, each with the value it was decided on. The 49 excluded outputs now keep the values they were decided on (29 computed with policyengine-us 1.755.4, 18 with 2.15.17, 2 with 2.38.6).

+

On 2026-10-10 PolicyBench moved the references from policyengine-us 2.15.17 to 2.38.6, a release that fixes engine defects behind excluded outputs, and recomputed every output under the same publication conventions and adapter (reference_audit/2026-10-09-engine-upgrade). The move fixes the engine defects behind 18 outputs. Earlier releases excluded 14 of them, which return to scoring at the new version’s values; the other four, ruled on 2026-10-06 while still scored, stay scored at those values. Of the 18, 16 land within $1 of the corrected values their exclusion records carry. The other two are held instead to the values the audit’s fix modules give on policyengine-us 2.37.2, an engine that still has the defects; each lands within $1 of its own. The restored outputs take the upstream fixes for the IRA deduction’s compensation limit and a dependent’s contributions (policyengine-us #10032, #9801; three outputs), the IRA deduction’s active-participant phase-out and California’s itemized deduction conformity (policyengine-us #10032, #10034), New Jersey’s worker unemployment and workforce contributions (policyengine-us #10031), Arizona’s standard deduction indexing (policyengine-us #9928), California’s itemized deduction conformity (policyengine-us #10034), Ohio’s medical deduction for health insurance premiums (policyengine-us #10020), estate income in gross income (policyengine-us #10027, #9633; two outputs), Colorado’s 2026 sales tax refund (policyengine-us #9946), the IRA deduction’s active-participant phase-out (policyengine-us #10032; four outputs), New York’s 2026 child and dependent care credit (policyengine-us #9948) and the IRA deduction’s active-participant phase-out and estate income in gross income (policyengine-us #10032, #10027; two outputs). The move changes one scored reference beyond the dollar tolerance and two within it, and removes two outputs from scoring. The changed scored reference follows Idaho’s $10 permanent building fund tax (Idaho Code 63-3082), which policyengine-us now counts in state income tax (policyengine-us #9810). The two outputs that leave scoring depend on an input no prompt states: county of residence (Indiana county income tax).

+

On 2026-10-13 PolicyBench moved the references again, from policyengine-us 2.38.6 to 2.41.0, the first release with every fix the previous move was waiting on. With the same publication conventions and adapter, it recomputed every output (reference_audit/2026-10-12-engine-upgrade). The move fixes the engine defects behind nine outputs. Earlier releases excluded them, and they return to scoring at the new version’s values. Of the nine, six land within $1 of the corrected values their exclusion records carry. The other three are held instead to the values the audit’s fix modules give on policyengine-us 2.38.6, an engine that still has the defects; each lands within $1 of its own. The reference sidecar records each target with the upstream fix it names (regenerated_exclusions). The restored outputs take the upstream fixes for Idaho’s subtraction for health insurance premiums (policyengine-us #10023; two outputs), Wisconsin’s retirement income exclusion before refundable credits and Wisconsin’s capital gain subtraction for distributions (policyengine-us #10026; two outputs), the IRA deduction’s active-participant phase-out, California’s itemized deduction conformity and California’s educator expense addback (policyengine-us #10032, #10034, #10052) and elective deferrals in the earned income behind the EITC and the refundable child tax credit (policyengine-us #10030; four outputs). The move changes no scored reference, by any amount, and removes no output from scoring. PolicyBench re-reviewed the 12 excluded outputs whose values move on 2.41.0; all stay excluded, each with the value it was decided on.

+

On 2026-10-23 PolicyBench moved the references once more, from policyengine-us 2.41.0 to 2.60.0, and recomputed every output under the same publication conventions and adapter (reference_audit/2026-10-22-engine-upgrade). policyengine-us 2.60.0 was the newest release when PolicyBench began sweeping the references on 2026-10-23 (uploaded 2026-10-22 at 22:47 UTC). policyengine-us 2.78.0, the newest release when PolicyBench checked PyPI on 2026-10-29 at 16:52 UTC, gives the same value as 2.60.0 for all 1,935 scored outputs under the same conventions and adapter, and moves one of the excluded outputs, which keep the values they were decided on. No excluded output returns to scoring. The move changes four scored references beyond the dollar tolerance and none within it, and removes no output from scoring. The changed scored references follow the free school breakfast that Pennsylvania (Act 33 of 2023) and Arkansas (Act 123 of 2025) give students at covered schools (policyengine-us #10238) and California’s modified categorical eligibility for CalFresh, which has no net income test even for a household with an elderly or disabled member (policyengine-us #10036). policyengine-us models both breakfast laws for a student at a covered school without their conditions: Pennsylvania reimburses schools to the extent funds are available, and Arkansas serves the breakfast on request. PolicyBench re-reviewed the 16 excluded outputs whose values on 2.60.0 differ from the values they were decided on; all stay excluded. The 49 excluded outputs keep the values they were decided on (29 computed with policyengine-us 1.755.4, 18 with 2.15.17, 2 with 2.38.6).

Federal income tax references apply the section 1 rate schedule to taxable income, to the cent, at every income. The Form 1040 instructions send filers with taxable income under $100,000 to the IRS Tax Table, whose looked-up amounts can differ from the schedule by a few dollars. PolicyBench keeps the schedule: an answer that follows the Tax Table can miss the $1 tolerance on those outputs (reference_audit/2026-10-10-tax-table).

-

The audit tooling itself required hardening, which we report because it changes how much the annotations can be trusted. The derivation narratives displayed alongside reference values are generated from engine computation traces. After earlier model-written narratives were found to misattribute eligibility pathways, mechanical validators now enforce that each narrative states the engine’s actual mechanism — for example, that a child ineligible for CHIP because they qualify for Medicaid is never described as failing a CHIP income test. The failure-audit judge reads these grounded narratives together with engine facts and must return a per-model diagnosis naming the specific rule or computation the model missed. It is barred from re-adjudicating the reference in prose: hedged or reference-adjudicating verdicts are mechanically rejected and re-judged, and genuine reference doubt is routed to a structured flag that triggers the manual adjudication described above.

-

After freezing the snapshot and completing response-contract repairs, we annotated the 8,765 rows whose legacy threshold score is below 1 and their scenario-output cases. Table 5 reports the final classifications for that legacy-threshold audit universe. It contains 8,761 of the snapshot’s 8,761 exact-match misses and 4 exact hits. The 2,329 other rows with bounded score below 100 fall outside the selection and have no audit annotation. Each annotated row on a scored output resolves to one of two final classes: llm_error (a substantive miscalculation, with a per-model diagnosis naming the rule or computation the model missed) or parse_contract_failure (a missing or unparsable answer, classified deterministically). Three further classes describe outputs the snapshot does not score, and each such output is removed from scoring for every model, so no model gains or loses from it. prompt_ambiguity marks 42 outputs whose reference depends on an input the prompt never lists, so a careful reader could take the stated facts either way; for each, the reference was recomputed under the other reading with the engine version that produced it, and it moved (the California Medicaid output once the engine’s Working Disabled Program test read SSI’s definition, as the program does). reference_engine_defect marks the 5 outputs where that engine misapplies the law on stated facts. policyengine-us 2.41.0 computes all five at their corrected values; they stay excluded because each also moves under an input the prompt does not state. reference_later_law marks the two Louisiana outputs whose reference rests on an amount the state published after the freeze. Together they remove 49 outputs in 37 households, and of the 1,915 annotated rows on those outputs, 1,877 carry one of these classes as description rather than as a scored class and the rest are answers that never parsed. A scored reference also follows from law published before the references were frozen on 2026-07-03. USDA published the FY2027 SNAP cost-of-living figures on 2026-08-21, after the freeze and after most rows were answered, so grading any model on them would score it against law it could not have seen; SNAP’s October to December months therefore hold the FY2026 figures, and the publication conventions described above apply the same rule to every projected amount. Every model is therefore scored on 1,935 of its 1,984 requested outputs. The exclusion record (reference_exclusions.json) travels with the frozen run and the manifest pins it. No scored row remains classified as a prompt ambiguity, unresolved reference issue, or needs-review item, and zero annotated rows carry a standing reference-suspect flag. The audit pipeline is model-assisted, with developer adjudication of each reference-suspect or prompt-ambiguity flag rather than independent external validation; this snapshot records 63 cases of developer adjudication, kept beside the annotations with the judge’s verdict and the reasoning. Three judge models produced the verdicts, and all are board rows: GPT-5.6 Sol, called through the Codex CLI, judged the cases whose verdicts predate the September 2026 additions; Claude Opus 5, called through the Claude Code CLI, judged the 92 cases the September 5 additions joined that no later judge re-judged; and Claude Opus 5.5 judged the cases the September 22, September 29, September 30, October 9, October 13 and October 14 additions joined or a reference revision changed, its own row’s cases included, and five cases whose earlier verdicts an audit of the judges’ transcripts could not show came from a judge that saw only its prompt (322 of 678 cases in all). Each verdict is recorded in a per-case provenance sidecar in the audit tree. Judge verdicts classify misses after scoring and change no score, and every reference flag a judge raised is settled by the developer adjudication above. The unlisted inputs behind the unlisted-input exclusions are the SSI disability criterion (meets_ssi_disability_criteria), false for every person in the certified June 2026 microdata build; months of SSDI receipt (months_receiving_social_security_disability), never carried by the data and integer-typed, which the prompt builder does not expose; weekly hours worked (weekly_hours_worked_before_lsr), which policyengine-us 1.755.4 defaulted to 40 where the prompt treats unlisted numbers as zero; whether survivor benefits other than Social Security are a pension or annuity, which the prompt does not say and which decides both their taxability and whether they count toward Wisconsin’s homestead credit income; who paid for the coverage behind listed employment disability benefits, which decides whether they are taxable; whether listed home mortgage interest is on the home the household occupies, which decides whether SNAP counts it as a shelter cost; whether an adult tax dependent is the claiming filers’ child, which decides whose income counts in that dependent’s Medicaid household; whether the tax behind a listed state and local tax refund reduced federal tax in the year the household paid it, which decides how much of the refund is income; the state income tax a household withheld or paid during 2026, which the federal state and local tax deduction takes as its state income tax part and which policyengine-us estimates from federal adjusted gross income; Medicare enrollment and a Part B premium, which policyengine-us assumes for every Medicare-eligible person and counts as a medical expense; whether the employer deducts the employee share of a state paid-leave or disability premium that the law lets it deduct but does not require, which decides whether that share is a mandatory employee state payroll tax; and whether listed interest comes from a Massachusetts bank deposit, which moves only an output already recorded as an engine-defect exclusion. One definition was also open: the output definition of federal income tax before refundable credits does not say whether it includes the net investment income tax, which the reference adds and Form 1040 reports after its line for tax after nonrefundable credits, so the outputs that tax moves are excluded as well. The prompt lists a general is disabled fact and never a program-specific determination (Section 4.2). Every exclusion but the California Medicaid output and the 2026-10-06 records was derived mechanically rather than from which models missed: each is an output that a sweep of every reference, under an alternative reading or an engine defect’s sandbox fix, moved on policyengine-us 1.755.4 or, for the state and local tax refund reading and the readings of the 2026-10-05 review, on 2.15.17; the outputs the 2026-10-10 upgrade excluded are ones policyengine-us 2.38.6 itself moved, onto an input no prompt states. The 2026-10-06 records are the exception by design. The reference adversary selects the outputs where models agree against the reference, and an independent check against primary law then decided each; the two Louisiana records came from a sweep of that state’s 2026 standard deduction. On 1.755.4, PolicyBench excluded every output an alternative reading of the September 22 audit moved and every output a defect not fixed upstream moved by more than a dollar, which is why the set includes three SNAP outputs that move through the elderly-or-disabled SNAP rules (in two of those households SSI itself stays at zero; in the third an aged member already receives SSI and the disabled member would add a second benefit). On 2.15.17, PolicyBench re-ran four of those sweeps (the IRA deduction limit fix, the net investment income tax definition, and the readings for mortgage residence and 40 unlisted weekly hours) and ran a new one for the state and local tax refund reading. Beyond the one-dollar exact-match tolerance, the new sweep moves three previously scored federal income tax outputs, and PolicyBench excluded them. Set against the same 2.15.17 calculation without its fix or reading, no sweep moves a scored output by more than the tolerance, and three scored outputs move by less. PolicyBench did not re-run the other sweeps on 2.15.17. On 2.15.17, the California Medicaid output stays at 1 under either reading of SSI’s disability criterion, because the engine’s Working Disabled Program test reads the general flag in its place. PolicyBench found that output when it re-reviewed the household’s excluded SNAP output, and excluded it because the program itself requires SSI’s definition of disability.

+

The audit tooling itself required hardening, which we report because it changes how much the annotations can be trusted. The derivation narratives displayed alongside reference values are written by a model from the engine’s computation trace for each output. After earlier narratives were found to misattribute eligibility pathways, the writer also receives the recorded basis of each reference change, an engine upgrade’s build refuses a rewritten narrative that omits the new reference amount, and narratives that reviewers found wrong were replaced by hand corrections (hand_corrected_narratives in each engine upgrade’s audit). No check reads every mechanism a narrative states, so a narrative can still misdescribe how the engine reaches a value it states correctly. The failure-audit judge reads these grounded narratives together with engine facts and must return a per-model diagnosis naming the specific rule or computation the model missed. It is barred from re-adjudicating the reference in prose: hedged or reference-adjudicating verdicts are mechanically rejected and re-judged, and genuine reference doubt is routed to a structured flag that triggers the manual adjudication described above.

+

After freezing the snapshot and completing response-contract repairs, we annotated the 9,050 rows whose legacy threshold score is below 1 and their scenario-output cases. Table 5 reports the final classifications for that legacy-threshold audit universe. It contains 9,046 of the snapshot’s 9,046 exact-match misses and 4 exact hits. The 2,407 other rows with bounded score below 100 fall outside the selection and have no audit annotation. Each annotated row on a scored output resolves to one of two final classes: llm_error (a substantive miscalculation, with a per-model diagnosis naming the rule or computation the model missed) or parse_contract_failure (a missing or unparsable answer, classified deterministically). Three further classes describe outputs the snapshot does not score, and each such output is removed from scoring for every model, so no model gains or loses from it. prompt_ambiguity marks 42 outputs whose reference depends on an input the prompt never lists, so a careful reader could take the stated facts either way; for each, the reference was recomputed under the other reading with the engine version that produced it, and it moved (the California Medicaid output once the engine’s Working Disabled Program test read SSI’s definition, as the program does). reference_engine_defect marks the 5 outputs where that engine misapplies the law on stated facts. policyengine-us 2.60.0 computes all five at their corrected values; they stay excluded because each also moves under an input the prompt does not state. reference_later_law marks the two Louisiana outputs whose reference rests on an amount the state published after the freeze. Together they remove 49 outputs in 37 households, and of the 1,949 annotated rows on those outputs, 1,911 carry one of these classes as a description of an unscored output, and the rest are answers that never parsed. A scored reference also follows from law published before the references were frozen on 2026-07-03. USDA published the FY2027 SNAP cost-of-living figures on 2026-08-21, after the freeze and after most rows were answered, so grading any model on them would score it against law it could not have seen; SNAP’s October to December months therefore hold the FY2026 figures, and the publication conventions described above apply the same rule to every projected amount. Every model is therefore scored on 1,935 of its 1,984 requested outputs. The exclusion record (reference_exclusions.json) travels with the frozen run and the manifest pins it. No scored row remains classified as a prompt ambiguity, unresolved reference issue, or needs-review item, and zero annotated rows carry a standing reference-suspect flag. The audit pipeline is model-assisted, with developer adjudication of each reference-suspect or prompt-ambiguity flag and no independent external validation; this snapshot records 63 cases of developer adjudication, kept beside the annotations with the judge’s verdict and the reasoning. Three judge models produced the verdicts, and all are board rows: GPT-5.6 Sol, called through the Codex CLI, judged the cases whose verdicts predate the September 2026 additions; Claude Opus 5, called through the Claude Code CLI, judged the 92 cases the September 5 additions joined that no later judge re-judged; and Claude Opus 5.5 judged the cases the September 22, September 29, September 30, October 9, October 13, October 14 and October 27 additions joined or a reference revision changed, its own row’s cases included, and five cases whose earlier verdicts an audit of the judges’ transcripts could not show came from a judge that saw only its prompt (325 of 681 cases in all). Each verdict is recorded in a per-case provenance sidecar in the audit tree. Judge verdicts classify misses after scoring and change no score, and every reference flag a judge raised is settled by the developer adjudication above. The unlisted inputs behind the unlisted-input exclusions are the SSI disability criterion (meets_ssi_disability_criteria), false for every person in the certified June 2026 microdata build; months of SSDI receipt (months_receiving_social_security_disability), never carried by the data and integer-typed, which the prompt builder does not expose; weekly hours worked (weekly_hours_worked_before_lsr), which policyengine-us 1.755.4 defaulted to 40 where the prompt treats unlisted numbers as zero; whether survivor benefits other than Social Security are a pension or annuity, which the prompt does not say and which decides both their taxability and whether they count toward Wisconsin’s homestead credit income; who paid for the coverage behind listed employment disability benefits, which decides whether they are taxable; whether listed home mortgage interest is on the home the household occupies, which decides whether SNAP counts it as a shelter cost; whether an adult tax dependent is the claiming filers’ child, which decides whose income counts in that dependent’s Medicaid household; whether the tax behind a listed state and local tax refund reduced federal tax in the year the household paid it, which decides how much of the refund is income; the state income tax a household withheld or paid during 2026, which the federal state and local tax deduction takes as its state income tax part and which policyengine-us estimates from federal adjusted gross income; Medicare enrollment and a Part B premium, which policyengine-us assumes for every Medicare-eligible person and counts as a medical expense; whether the employer deducts the employee share of a state paid-leave or disability premium that the law lets it deduct but does not require, which decides whether that share is a mandatory employee state payroll tax; and whether listed interest comes from a Massachusetts bank deposit, which moves only an output already recorded as an engine-defect exclusion. One definition was also open: the output definition of federal income tax before refundable credits does not say whether it includes the net investment income tax, which the reference adds and Form 1040 reports after its line for tax after nonrefundable credits, so the outputs that tax moves are excluded as well. The prompt lists a general is disabled fact and never a program-specific determination (Section 4.2). Every exclusion but the California Medicaid output and the 2026-10-06 records was derived mechanically, without regard to which models missed: each is an output that a sweep of every reference, under an alternative reading or an engine defect’s sandbox fix, moved on policyengine-us 1.755.4 or, for the state and local tax refund reading and the readings of the 2026-10-05 review, on 2.15.17; the outputs the 2026-10-10 upgrade excluded are ones policyengine-us 2.38.6 itself moved, onto an input no prompt states. The 2026-10-06 records are the exception by design. The reference adversary selects the outputs where models agree against the reference, and an independent check against primary law then decided each; the two Louisiana records came from a sweep of that state’s 2026 standard deduction. On 1.755.4, PolicyBench excluded every output an alternative reading of the September 22 audit moved and every output a defect not fixed upstream moved by more than a dollar, which is why the set includes three SNAP outputs that move through the elderly-or-disabled SNAP rules (in two of those households SSI itself stays at zero; in the third an aged member already receives SSI and the disabled member would add a second benefit). On 2.15.17, PolicyBench re-ran four of those sweeps (the IRA deduction limit fix, the net investment income tax definition, and the readings for mortgage residence and 40 unlisted weekly hours) and ran a new one for the state and local tax refund reading. Beyond the one-dollar exact-match tolerance, the new sweep moves three previously scored federal income tax outputs, and PolicyBench excluded them. Set against the same 2.15.17 calculation without its fix or reading, no sweep moves a scored output by more than the tolerance, and three scored outputs move by less. PolicyBench did not re-run the other sweeps on 2.15.17. On 2.15.17, the California Medicaid output stays at 1 under either reading of SSI’s disability criterion, because the engine’s Working Disabled Program test reads the general flag in its place. PolicyBench found that output when it re-reviewed the household’s excluded SNAP output, and excluded it because the program itself requires SSI’s definition of disability.

@@ -872,7 +882,7 @@

Reference-output credibility

- + @@ -920,13 +930,17 @@

Reference-output credibility

- + + + + + @@ -969,8 +983,8 @@

Reference-output credibility

- - + + @@ -978,8 +992,8 @@

Reference-output credibility

- - + + @@ -994,7 +1008,7 @@

Reference-output credibility

Results

United States leaderboard

-

The US leaderboard for the frozen manuscript snapshot is shown in Table 6. The top three models in that snapshot are GPT-6 Sol (95.2 exact, 95% CI 93.5–96.7; 95.8 within-1%), Claude Opus 5.5 (94.1 exact, 95% CI 92.2–95.9; 95.6 within-1%), and GPT-5.6 Sol (93.1 exact, 95% CI 90.6–95.3; 94.0 within-1%).

+

The US leaderboard for the frozen manuscript snapshot is shown in Table 6. The top three models in that snapshot are GPT-6 Sol (95.2 exact, 95% CI 93.4–96.7; 95.7 within-1%), Claude Opus 5.5 (94.1 exact, 95% CI 92.1–95.8; 95.5 within-1%), and GPT-6.1 Terra (93.1 exact, 95% CI 91.1–94.9; 93.9 within-1%).

@@ -1036,48 +1050,48 @@

United States leaderboard0

- + - - - + + + - - - - - + + + + + - + - - - - - + + + + + - - - - - + + + + + - + - + @@ -1092,16 +1106,16 @@

United States leaderboard

Uncertainty

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Each leaderboard score is a mean over a sample of 100 households, so the rankings carry sampling uncertainty. We quantify it with a household-level bootstrap: the 100 households are resampled with replacement 10,000 times, and each model’s population-weighted exact-match rate is recomputed on every resample. The resampling unit is the household, carried with its full output vector, so within-household correlations across outputs are preserved. The same resampled set is used for every model in each replicate (a paired bootstrap), so the rank ranges in Table 6 reflect genuine ordering uncertainty rather than independent per-model noise.

-

Sampling uncertainty is substantial at this sample size. In the frozen snapshot, 6 of the other 49 models have an exact-match 95% interval that overlaps the leader’s. Small differences in the leaderboard ordering should therefore be read as ties rather than as a strict ranking, and the rank-range column makes the set of plausible positions explicit. These intervals are a manuscript artifact: the public leaderboard and app report point estimates only, because the benchmark sample, not run-to-run model variation, is the dominant source of uncertainty here.

+

Each leaderboard score is a mean over a sample of 100 households, so the rankings carry sampling uncertainty. We quantify it with a household-level bootstrap: the 100 households are resampled with replacement 10,000 times, and each model’s population-weighted exact-match rate is recomputed on every resample. The resampling unit is the household, carried with its full output vector, so within-household correlations across outputs are preserved. The same resampled set is used for every model in each replicate (a paired bootstrap), so the rank ranges in Table 6 reflect genuine ordering uncertainty and carry no independent per-model noise.

+

Sampling uncertainty is substantial at this sample size. In the frozen snapshot, 7 of the other 50 models have an exact-match 95% interval that overlaps the leader’s. Small differences in the leaderboard ordering should therefore be read as ties, and the rank-range column makes the set of plausible positions explicit. These intervals are a manuscript artifact: the public leaderboard and app report point estimates only, because the benchmark sample is the dominant source of uncertainty here, ahead of run-to-run model variation.

Cost and latency

Accuracy is one axis; the price and speed of a no-tools answer are another. Table 7 reports each model’s estimated cost to compute one household’s full output vector and its median per-household latency, next to the headline exact rate. Per-household cost spans $0.001 (Claude Haiku 5.5) to $0.541 (Claude Fable 5), and median per-household latency 3 s (Gemini 3.5 Flash-Lite) to 1023 s (Kimi K3). Neither dimension cleanly tracks accuracy: the top-scoring model, GPT-6 Sol at 95.2% exact, sits mid-pack at $0.027 per household and 23 s.

-
+
-Table 7: Estimated cost and median latency per household for the frozen US snapshot, alongside the headline exact-match rate. Each row uses its recorded per-call cost: reconstructed from token counts at the list price configured at request time, or the provider-reported charge where no reconstruction was available. List-price overrides apply at request time, not retroactively to recorded costs. Claude Fable 5’s cost and latency come from its original run’s per-call rows, which its board rows do not carry. Latency is the median across households of each household’s summed request time. A cost dash marks a provider-reported charge of zero on every call (GLM-5.3-Flash (preview)). A latency dash marks rows that record no request time (GPT-5.5, through OpenAI’s batch API) or a median household answered from the harness’s response cache rather than by the provider (GLM-5.2, Kimi K2.6, MiniMax M3, and Qwen3.7-max; see text). +Table 7: Estimated cost and median latency per household for the frozen US snapshot, alongside the headline exact-match rate. Each row uses its recorded per-call cost: reconstructed from token counts at the list price configured at request time, or the provider-reported charge where no reconstruction was available. A list-price override applies to requests made after it is set and leaves recorded costs unchanged. Claude Fable 5’s cost and latency come from its original run’s per-call rows, which its board rows do not carry. Latency is the median across households of each household’s summed request time. A cost dash marks a provider-reported charge of zero on every call (GLM-5.3-Flash (preview)). A latency dash marks rows that record no request time (GPT-5.5, through OpenAI’s batch API) or a median household answered from the harness’s response cache without a provider call (GLM-5.2, Kimi K2.6, MiniMax M3, and Qwen3.7-max; see text).
provider default; 16,384-token shared budget
GPT-6.1 Terragpt-6.1-terra2026-10-261,935/​1,935forced toolwhole scenarioprovider default; 16,384-token shared budget
Grok 4.3 xai/​grok-4.3 2026-04-17whole scenario provider default
Grok 4.5 xai/​grok-4.5 2026-07-08whole scenario provider default; 16,384-token shared budget
Grok 4.6 xai/​grok-4.6 2026-08-12whole scenario provider default; 16,384-token shared budget
Grok 4.7 xai/​grok-4.7 2026-09-21whole scenario provider default; 16,384-token shared budget
Grok Build 0.1 xai/​grok-build-0.1 2026-05-29whole scenario provider default
Inkling openrouter/​thinkingmachines/​inkling 2026-07-15†whole scenario provider default; 49,152-token shared budget
Kimi K2.6 openrouter/​moonshotai/​kimi-k2.6 2026-04-20†3 outputs/​request provider default; 16,384-token shared budget
Kimi K3 openrouter/​moonshotai/​kimi-k3 2026-07-16†whole scenario provider default; 49,152-token shared budget
MiniMax M3 openrouter/​minimax/​minimax-m3 2026-06-01†whole scenario provider default; 16,384-token shared budget
Muse Spark 1.3 openrouter/​meta/​muse-spark-1.3 2026-09-02whole scenario provider default; 16,384-token shared budget
Muse Wonder openrouter/​meta/​muse-wonder 2026-10-12whole scenario provider default; 16,384-token shared budget
GLM-5.3-Flash (preview) openrouter/​stealth/​ox-alpha 2026-08-20whole scenario provider default; 16,384-token shared budget
Qwen3.7-max openrouter/​qwen/​qwen3.7-max 2026-05-193 outputs/​request provider default; 16,384-token shared budget
Qwen3.8-Max openrouter/​qwen/​qwen3.8-max 2026-08-03
ExcludedIntermediate tax bases, payroll subcomponents, and outputs that mainly require unavailable history, restricted local market data, restricted program-administration data, or take-up assignment rather than rule calculation.Intermediate tax bases, payroll subcomponents, and outputs whose answer turns mainly on unavailable history, restricted local market data, restricted program-administration data, or take-up assignment.
Binary coverage outputsRequested as 0/​1 eligibility flags and scored as classification tasks; their dollar values are used only as impact-weight proxies, not as requested model outputs.Requested as 0/​1 eligibility flags and scored as classification tasks; their dollar values serve only as impact-weight proxies, and no prompt asks for them.
WIC
US federal creditsReviewed cases where explanations omitted EITC or refundable CTC; discrepancies reflected model credit-treatment errors, not PolicyEngine errors.Reviewed cases where explanations omitted EITC or refundable CTC; each discrepancy was a model credit-treatment error, and PolicyEngine’s credit values held up.
US health coverage (Medicaid/​CHIP)
US references on policyengine-us 2.38.6 (October 10 upgrade)The move from policyengine-us 2.15.17 fixes the engine defects behind 18 outputs (14 that earlier releases excluded return to scoring at the new version’s values; the 4 ruled on 2026-10-06 while still scored stay scored). The move changes one scored reference beyond the dollar tolerance and 2 within it, and removes two outputs from scoring. PolicyBench re-reviewed the 17 excluded outputs whose values move; all stay excluded. The restored outputs take the upstream fixes for the IRA deduction’s compensation limit and a dependent’s contributions (policyengine-us #10032, #9801; three outputs), the IRA deduction’s active-participant phase-out and California’s itemized deduction conformity (policyengine-us #10032, #10034), New Jersey’s worker unemployment and workforce contributions (policyengine-us #10031), Arizona’s standard deduction indexing (policyengine-us #9928), California’s itemized deduction conformity (policyengine-us #10034), Ohio’s medical deduction for health insurance premiums (policyengine-us #10020), estate income in gross income (policyengine-us #10027, #9633; two outputs), Colorado’s 2026 sales tax refund (policyengine-us #9946), the IRA deduction’s active-participant phase-out (policyengine-us #10032; four outputs), New York’s 2026 child and dependent care credit (policyengine-us #9948) and the IRA deduction’s active-participant phase-out and estate income in gross income (policyengine-us #10032, #10027; two outputs). The changed scored reference follows Idaho’s $10 permanent building fund tax (Idaho Code 63-3082), which policyengine-us now counts in state income tax (policyengine-us #9810). The two outputs that leave scoring depend on an input no prompt states: county of residence (Indiana county income tax).The move from policyengine-us 2.15.17 fixes the engine defects behind 18 outputs (14 that earlier releases excluded return to scoring at the new version’s values; the 4 ruled on 2026-10-06 while still scored stay scored). The move changes one scored reference beyond the dollar tolerance and two within it, and removes two outputs from scoring. PolicyBench re-reviewed the 17 excluded outputs whose values move; all stay excluded. The restored outputs take the upstream fixes for the IRA deduction’s compensation limit and a dependent’s contributions (policyengine-us #10032, #9801; three outputs), the IRA deduction’s active-participant phase-out and California’s itemized deduction conformity (policyengine-us #10032, #10034), New Jersey’s worker unemployment and workforce contributions (policyengine-us #10031), Arizona’s standard deduction indexing (policyengine-us #9928), California’s itemized deduction conformity (policyengine-us #10034), Ohio’s medical deduction for health insurance premiums (policyengine-us #10020), estate income in gross income (policyengine-us #10027, #9633; two outputs), Colorado’s 2026 sales tax refund (policyengine-us #9946), the IRA deduction’s active-participant phase-out (policyengine-us #10032; four outputs), New York’s 2026 child and dependent care credit (policyengine-us #9948) and the IRA deduction’s active-participant phase-out and estate income in gross income (policyengine-us #10032, #10027; two outputs). The changed scored reference follows Idaho’s $10 permanent building fund tax (Idaho Code 63-3082), which policyengine-us now counts in state income tax (policyengine-us #9810). The two outputs that leave scoring depend on an input no prompt states: county of residence (Indiana county income tax).
US references on policyengine-us 2.41.0 (October 13 upgrade) The move from policyengine-us 2.38.6 fixes the engine defects behind 9 outputs (earlier releases excluded them, and they return to scoring at the new version’s values). The move changes no scored reference, by any amount, and removes no output from scoring. PolicyBench re-reviewed the 12 excluded outputs whose values move; all stay excluded. The restored outputs take the upstream fixes for Idaho’s subtraction for health insurance premiums (policyengine-us #10023; two outputs), Wisconsin’s retirement income exclusion before refundable credits and Wisconsin’s capital gain subtraction for distributions (policyengine-us #10026; two outputs), the IRA deduction’s active-participant phase-out, California’s itemized deduction conformity and California’s educator expense addback (policyengine-us #10032, #10034, #10052) and elective deferrals in the earned income behind the EITC and the refundable child tax credit (policyengine-us #10030; four outputs).
US references on policyengine-us 2.60.0 (October 23 upgrade)The move from policyengine-us 2.41.0 returns no excluded output to scoring. The move changes four scored references beyond the dollar tolerance and none within it, and removes no output from scoring. PolicyBench re-reviewed the 16 excluded outputs whose values move; all stay excluded. The changed scored references follow the free school breakfast that Pennsylvania (Act 33 of 2023) and Arkansas (Act 123 of 2025) give students at covered schools (policyengine-us #10238) and California’s modified categorical eligibility for CalFresh, which has no net income test even for a household with an elderly or disabled member (policyengine-us #10036).
US federal and Virginia income tax (October 2026 review) No judge flag: a review of release dashboard-data-20260930 swept every reference on policyengine-us 2.15.17 under readings of two inputs no prompt states. The state income tax part of the federal state and local tax deduction is policyengine-us’s formula estimate of state income tax withheld on federal adjusted gross income; read as the household paying its 2026 liability during the year, or paying none, three scored federal income tax outputs move, and PolicyBench excluded them; the readings also move two federal outputs already excluded. policyengine-us treats every Medicare-eligible person as enrolled and counts a modeled Part B premium as a medical expense; without it, one household’s federal and Virginia income tax move, and both are excluded.
US8765809690508381 669 0 0
Total8765809690508381 669 0 0 GPT-6 Sol 95.293.5–96.793.4–96.7 1–295.897.398.295.797.298.1
1 Claude Opus 5.5 94.192.2–95.91–395.697.298.092.1–95.81–495.597.197.9
2GPT-5.6 SolGPT-6.1 Terra 93.190.6–95.32–794.095.897.191.1–94.92–693.996.097.2
3Claude Sonnet 5.591.789.4–93.93–892.9GPT-5.6 Sol93.190.5–95.32–893.9 95.796.797.0
4 GPT-6 Astra 91.7 89.3–94.03–103–11 92.3 94.3 96.9
@@ -1127,17 +1141,17 @@

Cost and latency

+ + + + + + - - - - - - @@ -1145,272 +1159,278 @@

Cost and latency

+ + + + + + - + - + - + - + - + - + - + - + - + - + - + - + - + - + - + - + - + - + - + - + - + - + - + - + - + - + - + - + - + - + - + - + - + - + - + - + - + - + - + - + - + - + - + - + - + - + - + - + - + - + - + - + - + - + - + - + - + - + - + - + - + - + - + - + - + - + - + - + - + - + - + - + - + - + - + - + - + @@ -1422,9 +1442,9 @@

Cost and latency

Cost preserves each call’s recorded total: a request-time reconstruction from token counts where one was available, and the provider-reported charge otherwise. Configured list-price overrides do not reprice recorded calls. Claude Fable 5’s board rows carry no usage or timing fields, because they were rebuilt from release dashboard-data-20260701 without those columns; its cost, tokens and latency come from the per-call rows of its original run, which that release publishes. Latency is wall-clock request time as observed by the harness, summed within each household and taken as the median across the 100 households. The timer spans one request as the provider handles it, including anything that happens inside that call. When the harness retries a failed request, only the attempt that succeeded is timed, without the failed attempts or the wait between them. The median is reported in preference to the mean, which a few slow calls inflate. Latency is not comparable across serving regimes. A model served one or three outputs per request (Table 2) sends a household’s calls one after another, and its household time is their sum. GPT-5.5 ran through OpenAI’s batch API, which records no per-call request time, so it shows a dash.

-

The harness also caches provider responses on disk, keyed on the request and the prompt contract version. A request identical to an earlier one is answered from the cache in hundredths of a second, and the timer records that as if it were a call. A replayed response’s cost is computed from that response when its row is written: its token counts at the list prices then in effect (PolicyBench’s own price for the model where it sets one, otherwise litellm’s price table), or the provider’s charge embedded in it where no reconstruction exists. A household’s cost therefore counts each of its responses once, whether or not the board run paid for it. GLM-5.2, Kimi K2.6, MiniMax M3, and Qwen3.7-max were finished over several passes, each of which replayed the earlier passes’ successful responses. Each of them records a replay on 53 to 93 of its 100 households, so its median falls under a second and it shows a dash as well. In 11 other models, 29 households sum to under a second. The audit traces 27 of them to an earlier request on the same household, such as an onboarding smoke or a restarted chunk; the other two come from runs that predate per-call timestamps and left no cache or ledger behind. Dropping them would raise no model’s median by more than 2.5 seconds. A further 33 households replay their first recorded call and then reach the provider, so their times leave out that first call. The benchmark card summarizes the replays, and the repository’s latency replay audit lists each household. Both cost and latency are properties of this run’s providers, prompts, and serving configurations at evaluation time rather than fixed model constants.

+

The harness also caches provider responses on disk, keyed on the request and the prompt contract version. A request identical to an earlier one is answered from the cache in hundredths of a second, and the timer records that as if it were a call. A replayed response’s cost is computed from that response when its row is written: its token counts at the list prices then in effect (PolicyBench’s own price for the model where it sets one, otherwise litellm’s price table), or the provider’s charge embedded in it where no reconstruction exists. A household’s cost therefore counts each of its responses once, whether or not the board run paid for it. GLM-5.2, Kimi K2.6, MiniMax M3, and Qwen3.7-max were finished over several passes, each of which replayed the earlier passes’ successful responses. Each of them records a replay on 53 to 93 of its 100 households, so its median falls under a second and it shows a dash as well. In 11 other models, 29 households sum to under a second. The audit traces 27 of them to an earlier request on the same household, such as an onboarding smoke or a restarted chunk; the other two come from runs that predate per-call timestamps and left no cache or ledger behind. Dropping them would raise no model’s median by more than 2.5 seconds. A further 33 households replay their first recorded call and then reach the provider, so their times leave out that first call. The benchmark card summarizes the replays, and the repository’s latency replay audit lists each household. Both cost and latency are properties of this run’s providers, prompts, and serving configurations at evaluation time, and they can change for the same model.

Simple baselines

-

Simple baselines help interpret score levels in a zero-heavy benchmark. Table 8 reports an always-zero response and a median-reference-by-output response on the same frozen household sample, scored with the household-impact weighting. These are not model competitors; they show how much of each metric can be earned without household-specific policy calculation. The always-zero baseline scores 69.7% on the headline exact-match rate — below the 85% of outputs that are exact zeros because the weighting concentrates mass in high-dollar output groups that are rarely zero (Section 3.1). The top model clears the baseline by 25.5 points, and the within-1% companion shows the same separation with near-miss tolerance.

+

Simple baselines help interpret score levels in a zero-heavy benchmark. Table 8 reports an always-zero response and a median-reference-by-output response on the same frozen household sample, scored with the household-impact weighting. These are not model competitors; they show how much of each metric can be earned without household-specific policy calculation. The always-zero baseline scores 69.6% on the headline exact-match rate — below the 85% of outputs that are exact zeros because the weighting concentrates mass in high-dollar output groups that are rarely zero (Section 3.1). The top model clears the baseline by 25.5 points, and the within-1% companion shows the same separation with near-miss tolerance.

@@ -1462,9 +1482,9 @@

Simple baselines

- - - + + + @@ -1483,7 +1503,7 @@

Simple baselines

Sensitivity to benchmark view

-

The primary leaderboard gives each household equal weight. Table 9 reports several alternative views, including the older equal-output-group score. The top model is stable across several views, but lower ranks move across sensitivity views. Scores are therefore best read with the weighting choice visible rather than collapsed into a single ordering.

+

The primary leaderboard gives each household equal weight. Table 9 reports several alternative views, including the older equal-output-group score. The top model is stable across several views, but lower ranks move across sensitivity views. Scores are therefore best read with the weighting choice visible.

@@ -1523,49 +1543,49 @@

Sensitivity to benchmark view

- + - - - + + + - - - + + + - - - + + + - - - + + + - - - + + + - +
24 s
GPT-6.1 Terra93.1$0.01322 s
GPT-5.6 Sol 93.1 $0.090 36 s
Claude Sonnet 5.591.7$0.03420 s
GPT-6 Astra 91.7 32 s
Claude Sonnet 5.591.7$0.03420 s
GPT-6 Luna91.691.5 $0.002 29 s
Claude Fable 5.190.990.8 $0.257 49 s
Kimi K390.690.5 $0.470 1023 s
GPT-6.1 Sol90.190.2 $0.023 34 s
Muse Wonder90.190.0 $0.079 26 s
GPT-5.6 Luna88.888.7 $0.019 14 s
Gemini 4 Argon88.788.6 $0.028 22 s
GLM-5.3-Flash (preview) 88.6 — 242 s
GPT-5.587.988.0 $0.262 —
Inkling87.887.7 $0.091 250 s
Grok 4.787.787.6 $0.260 547 s
GPT-5.6 Terra87.787.6 $0.039 19 s
Muse Spark 1.3 87.2 $0.021 41 s
DeepSeek V4.1 Flash86.486.3 $0.024 85 s
Grok 4.685.985.8 $0.087 219 s
Gemini 3.8 Flash 85.6 $0.068 56 s
Grok 4.5 84.7 $0.073 112 s
Claude Opus 583.783.6 $0.067 16 s
Claude Fable 5 83.3 $0.541 98 s
DeepSeek V4 Pro 081383.183.0 $0.199 808 s
DeepSeek V4 Flash 073183.082.9 $0.003 195 s
Gemini 3.7 Flash82.882.7 $0.014 9 s
Gemini 3.6 Flash82.782.6 $0.055 26 s
Gemini 3.5 Flash-Lite 81.6 $0.003 3 s
Gemini 3.1 Pro Preview 81.2 $0.085 45 s
GLM-5.3 81.1 $0.169 134 s
Gemini 3 Flash Preview80.780.6 $0.048 58 s
Claude Opus 4.780.680.5 $0.293 53 s
Grok 4.380.480.3 $0.015 22 s
Claude Sonnet 4.680.079.9 $0.186 114 s
Grok Build 0.1 79.9 $0.045 135 s
Gemini 3.5 Flash 79.8 $0.056 24 s
Gemini 3.1 Flash Lite Preview79.479.3 $0.002 3 s
DeepSeek V4 Pro79.479.3 $0.011 170 s
Claude Haiku 5.579.379.2 $0.001 5 s
Qwen3.7-max77.076.9 $0.139 —
GLM-5.276.676.5 $0.082 —
Claude Opus 4.875.975.8 $0.255 55 s
MiniMax M375.575.4 $0.007 —
Qwen3.8-Max74.874.7 $0.224 861 s
Claude Haiku 4.574.674.5 $0.055 48 s
GPT-5.4 mini 73.3 $0.006 5 s
Claude Sonnet 5 72.4 $0.172 64 s
Kimi K2.667.066.9 $0.391 —
GPT-5.4 nano65.465.3 $0.002 6 s
0 Always zero69.769.769.769.669.669.6
1 Exact-match headline GPT-6 Sol (95.2) Claude Opus 5.5 (94.1)GPT-5.6 Sol (93.1)GPT-6.1 Terra (93.1)
1 Within-1% companionGPT-6 Sol (95.8)Claude Opus 5.5 (95.6)GPT-5.6 Sol (94.0)GPT-6 Sol (95.7)Claude Opus 5.5 (95.5)GPT-5.6 Sol (93.9)
2 Bounded scoreGPT-6 Sol (98.2)Claude Opus 5.5 (98.0)Muse Wonder (97.6)GPT-6 Sol (98.1)Claude Opus 5.5 (97.9)Muse Wonder (97.5)
3 Equal-output-group scoreClaude Opus 5.5 (98.3)GPT-6 Sol (98.2)GPT-6 Astra (98.0)Claude Opus 5.5 (98.1)GPT-6 Sol (98.0)GPT-6 Astra (97.9)
4 Amount outputs onlyClaude Opus 5.5 (97.9)GPT-6 Astra (97.4)GPT-6.1 Sol (97.4)Claude Opus 5.5 (97.8)GPT-6 Astra (97.5)GPT-6.1 Sol (97.5)
5 Positive reference cases onlyGPT-6 Astra (94.9)GPT-6.1 Sol (92.4)Claude Opus 5.5 (92.2)GPT-6 Astra (93.1)GPT-6.1 Sol (90.7)Claude Opus 5.5 (90.5)
6 Zero reference cases only Claude Opus 5.5 (99.5) GPT-6 Sol (99.5)Gemini 4 Argon (99.2)GPT-6.1 Terra (99.2)
@@ -1576,7 +1596,7 @@

Sensitivity to benchmark view

-

The bounded score is a global-output-weighted average of row scores. Amount outputs use max(0, 1 − |pred − ref| / |ref|) when the reference is nonzero and 1{pred = 0} when the reference is zero. Binary outputs use exact 0/1 matching. The exact-match rate uses the same weighting and aggregation but replaces the amount row score with the headline indicator: 1{|pred − ref| ≤ 1} (one currency unit). Each output group’s default household-impact weight is computed from a full weighting population, not from the 100 benchmark households: the certified PolicyEngine US populace dataset. For each source household, the share is |ref_ij| / max(|household_net_income_i|, Σ_k |ref_ik|); shares are averaged with calibrated household weights and renormalized so output weights sum to one. The max(...) denominator anchors per-household shares to net income when net income is the dominant flow and falls back to the gross tax-benefit flow only when programs cancel each other out, so a $1 benefit to a high-earner contributes essentially zero weight and per-household shares never exceed one. Booleans carry weight through PolicyEngine’s paired per-capita value (for example medicaid_value), so eligibility calls are graded as accuracy but weighted by the dollar stake. Table 10 compares the bounded-score ranking against two opt-in alternatives shown for transparency: equal weighting (every output the same) and budget-weighted (each output’s share of total absolute reference dollars in the same full weighting population).

+

The bounded score is a global-output-weighted average of row scores. Amount outputs use max(0, 1 − |pred − ref| / |ref|) when the reference is nonzero and 1{pred = 0} when the reference is zero. Binary outputs use exact 0/1 matching. The exact-match rate uses the same weighting and aggregation but replaces the amount row score with the headline indicator: 1{|pred − ref| ≤ 1} (one currency unit). Each output group’s default household-impact weight is computed from a full weighting population, the certified PolicyEngine US populace dataset; the 100 benchmark households do not enter it. For each source household, the share is |ref_ij| / max(|household_net_income_i|, Σ_k |ref_ik|); shares are averaged with calibrated household weights and renormalized so output weights sum to one. The max(...) denominator anchors per-household shares to net income when net income is the dominant flow and falls back to the gross tax-benefit flow only when programs cancel each other out, so a $1 benefit to a high-earner contributes essentially zero weight and per-household shares never exceed one. Booleans carry weight through PolicyEngine’s paired per-capita value (for example medicaid_value), so eligibility calls are graded as accuracy but weighted by the dollar stake. Table 10 compares the bounded-score ranking against two opt-in alternatives shown for transparency: equal weighting (every output the same) and budget-weighted (each output’s share of total absolute reference dollars in the same full weighting population).

@@ -1614,23 +1634,23 @@

Sensitivity to benchmark view

0 Household-weighted (default) -GPT-6 Sol (98.2) -Claude Opus 5.5 (98.0) -Muse Wonder (97.6) +GPT-6 Sol (98.1) +Claude Opus 5.5 (97.9) +Muse Wonder (97.5) 1 Equal weights -Claude Opus 5.5 (98.4) -GPT-6 Sol (98.1) -GPT-6 Astra (97.8) +Claude Opus 5.5 (98.1) +GPT-6 Sol (97.9) +GPT-6 Astra (97.7) 2 Budget-weighted GPT-6 Sol (97.9) Claude Opus 5.5 (97.3) -Muse Wonder (97.3) +Muse Wonder (97.2) @@ -1681,42 +1701,42 @@

Hardest benchmark targets 15 state_income_tax_before_refundable_credits -83.0 -60.5 -62.9 -73.7 +83.1 +60.7 +63.0 +73.9 0 federal_income_tax_before_refundable_credits -83.4 -61.1 -63.7 -72.4 +83.6 +61.5 +64.1 +72.8 16 state_refundable_credits -85.7 -82.1 +85.8 82.1 +82.2 83.0 13 snap -89.6 -84.3 -85.6 -88.2 +88.9 +83.5 +84.8 +87.4 1 federal_refundable_credits -91.1 -85.6 -86.8 -89.3 +91.3 +85.7 +86.9 +89.5 @@ -1766,58 +1786,58 @@

Zero and positive cases

0 federal_income_tax_before_refundable_credits -73.3 -45.6 -93.8 +73.6 +46.3 +93.9 1 state_income_tax_before_refundable_credits -74.5 -47.8 -91.1 +74.7 +48.2 +91.2 2 state_refundable_credits 84.0 -17.6 +17.7 98.6 3 snap -88.6 -36.7 -96.9 +87.8 +34.9 +97.1 4 federal_refundable_credits -90.5 -52.4 -96.1 +90.6 +53.1 +96.2 5 payroll_tax -92.3 -88.5 +92.4 +88.7 98.6 6 person_medicaid_eligible -92.9 -83.2 +93.0 +83.3 95.8 7 -person_chip_eligible -96.6 -— -96.6 +free_school_meals_eligible +95.4 +58.5 +99.9 @@ -1839,7 +1859,7 @@

Zero and positive cases

Open-weight time lag

-

The leaderboard also measures time. Following the lag construction the UK AI Security Institute applied to cyber capabilities (UK AI Security Institute 2026), the open-weight lag is the time between the closed frontier first reaching a score and the leading open-weight model matching it. Two cuts of the frozen roster give the trajectory. Among models released before July 2026, the leading open-weight model is DeepSeek V4 Pro at 79.4% exact, whose weights shipped on April 24, 2026 (DeepSeek 2026); the earliest-released closed model above that score is Gemini 3 Flash Preview, released December 17, 2025 (TechCrunch 2025) — a lag of 128 days, about 4.2 months. On the full roster, Kimi K3 at 90.6% exact trails 7 closed models; the earliest released of them, GPT-5.6 Sol, generally available July 9, 2026 (TechCrunch 2026), puts the lag at 7 days by API availability, or 18 days dated to Kimi K3’s July 27 weight release on Hugging Face (Tech Times 2026).

+

The leaderboard also measures time. Following the lag construction the UK AI Security Institute applied to cyber capabilities (UK AI Security Institute 2026), the open-weight lag is the time between the closed frontier first reaching a score and the leading open-weight model matching it. Two cuts of the frozen roster give the trajectory. Among models released before July 2026, the leading open-weight model is DeepSeek V4 Pro at 79.3% exact, whose weights shipped on April 24, 2026 (DeepSeek 2026); the earliest-released closed model above that score is Gemini 3 Flash Preview, released December 17, 2025 (TechCrunch 2025) — a lag of 128 days, about 4.2 months. On the full roster, Kimi K3 at 90.5% exact trails 8 closed models; the earliest released of them, GPT-5.6 Sol, generally available July 9, 2026 (TechCrunch 2026), puts the lag at 7 days by API availability, or 18 days dated to Kimi K3’s July 27 weight release on Hugging Face (Tech Times 2026).

Both figures are lower bounds in one direction: a closed model outside the evaluated roster that crossed either score earlier would lengthen the corresponding lag. They also carry the uncertainty of any single-benchmark, single-domain estimate — the AISI analysis reports substantially longer lags on cyber tasks — and a lag measured at a moving frontier compresses mechanically when a strong open-weight release lands days after a frontier release.

Failure modes

The benchmark surfaces a few recurring failure patterns.

@@ -1915,7 +1935,7 @@

Failure modes

87.9 -46 +47 Muse Wonder 99.0 87.9 @@ -1929,7 +1949,7 @@

Failure modes

86.9 -39 +40 Grok 4.7 97.0 87.9 @@ -1971,259 +1991,266 @@

Failure modes

83.8 -38 +36 +GPT-6.1 Terra +98.0 +84.8 +83.8 + + +39 Grok 4.6 94.9 85.9 83.8 - + 13 DeepSeek V4 Pro 0813 93.9 83.8 81.8 - + 20 Gemini 3.6 Flash 93.9 82.8 81.8 - + 21 Gemini 3.7 Flash 89.9 85.9 80.8 - -41 + +42 Inkling 93.9 83.8 80.8 - + 0 Claude Fable 5 91.9 84.8 79.8 - + 15 Gemini 3 Flash Preview 90.9 84.8 79.8 - -43 + +44 Kimi K3 92.9 81.8 79.8 - -45 + +46 Muse Spark 1.3 94.9 81.8 79.8 - + 10 Claude Sonnet 5.5 97.0 79.8 78.8 - + 12 DeepSeek V4 Pro 89.9 82.8 78.8 - + 29 GPT-5.6 Luna 92.9 81.8 78.8 - + 31 GPT-5.6 Terra 93.9 80.8 78.8 - -37 + +38 Grok 4.5 92.9 80.8 78.8 - + 17 Gemini 3.1 Pro Preview 89.9 82.8 77.8 - -47 + +48 GLM-5.3-Flash (preview) 89.9 83.8 77.8 - + 18 Gemini 3.5 Flash 89.9 81.8 76.8 - + 3 Claude Haiku 5.5 86.9 81.8 75.8 - + 6 Claude Opus 5 87.9 82.8 75.8 - + 8 Claude Sonnet 4.6 91.9 81.8 75.8 - + 11 DeepSeek V4 Flash 0731 87.9 81.8 74.7 - + 16 Gemini 3.1 Flash Lite Preview 84.8 81.8 74.7 - + 19 Gemini 3.5 Flash-Lite 85.9 81.8 74.7 - + 27 GPT-5.4 nano 85.9 81.8 74.7 - -40 + +41 Grok Build 0.1 89.9 80.8 73.7 - + 5 Claude Opus 4.8 83.8 81.8 72.7 - -36 + +37 Grok 4.3 83.8 81.8 72.7 - + 26 GPT-5.4 mini 80.8 81.8 71.7 - + 25 GLM-5.3 85.9 77.8 70.7 - + 9 Claude Sonnet 5 79.8 80.8 69.7 - -44 + +45 MiniMax M3 79.8 81.8 69.7 - + 4 Claude Opus 4.7 84.8 78.8 67.7 - + 2 Claude Haiku 4.5 74.7 81.8 66.7 - + 24 GLM-5.2 79.8 74.7 66.7 - -48 + +49 Qwen3.7-max 77.8 81.8 64.6 - -49 + +50 Qwen3.8-Max 66.7 81.8 58.6 - -42 + +43 Kimi K2.6 46.5 50.5 @@ -2243,25 +2270,25 @@

Limitations

PolicyBench is not a substitute for a production tax-and-benefit calculator. Several caveats matter:

  • output-contract reliability required a repair workflow; raw provider responses are retained within the canonical prediction files wherever the transport exposed them (no raw payload is retained for Claude Fable 5 (1,984 rows), GLM-5.3 (78 rows), and Kimi K3 (64 rows)), and cells that never parsed score zero
    • -
  • request shape is not identical across models: 10 of 50 models answered the prompt template over subsets of the requested outputs rather than the whole scenario (Table 2), an accommodation that, if it moves scores at all, should favor those models; later additions must answer the whole-scenario request or are listed as not scorable
    • +
  • request shape is not identical across models: 10 of 51 models answered the prompt template in several requests, each over a subset of the requested outputs (Table 2), an accommodation that, if it moves scores at all, should favor those models; later additions must answer the whole-scenario request or are listed as not scorable
  • zero-heavy outputs require separate positive-case interpretation
  • the choice of headline metric (exact match), near-miss companion (within-1%), and secondary tracking metric (bounded score) is one benchmark view; all three are reported, but downstream evaluations should also consider error-magnitude metrics (mean absolute error, mean absolute percentage error) where appropriate
    • -
  • the public scenario explorer exposes the current test set and reference outputs, so open-set leakage is a prominent limitation rather than a minor implementation detail
    • +
  • the public scenario explorer exposes the current test set and reference outputs, so open-set leakage is a prominent limitation
  • the 100-household manuscript snapshot should be treated as a preview until larger frozen runs are published
    • -
  • the annotations cover the 8,765-row legacy-threshold audit universe, including 8,761 exact-match misses and 4 exact hits, but not 2,329 additional rows with bounded score below 100; the review is developer-adjudicated and not an independent validation of each reference value
    • +
  • the annotations cover the 9,050-row legacy-threshold audit universe, including 9,046 exact-match misses and 4 exact hits, but not 2,407 additional rows with bounded score below 100; the review is developer-adjudicated and not an independent validation of each reference value
  • one frozen scenario encodes household inputs that do not match its prompt narrative (a South Carolina household whose prompt implies a qualifying disability the inputs omit), and two input-semantics conventions (disability, which the prompt states as one general fact where each program applies its own determination, and adult tax-dependent relationships) are under-specified in ways a scheduled scenario refresh will address (Section 4.2); outputs whose reference moves under the other reading of either convention are excluded, while the mis-encoded scenario’s cells score models against its encoded inputs
    • -
  • the reference engine can carry defects the audits have not found: policyengine-us 2.41.0 no longer has any defect the audits recorded behind an excluded output; the judge that finds defects reviews only the cases a new model joins, each engine-upgrade review covered only the outputs its upgrade moved, and on 2.15.17 PolicyBench re-ran four of the September 22 alternative-reading and defect sweeps rather than all of them, so defects that no reviewed case, move or re-run sweep exposes can remain
    • +
  • the reference engine can carry defects the audits have not found: policyengine-us 2.60.0 no longer has any defect the audits recorded behind an excluded output; the judge that finds defects reviews only the cases a new model joins, each engine-upgrade review covered only the outputs its upgrade moved, and on 2.15.17 PolicyBench re-ran only four of the September 22 alternative-reading and defect sweeps, so defects that no reviewed case, move or re-run sweep exposes can remain
  • the 2026-10-05 review of release dashboard-data-20260930 found eight scored references that rested on inputs the prompt never states and that no judge had flagged, so other such references can remain scored: the exclusions cover the inputs the audits found
    • -
  • the references were frozen on 2026-07-03 for tax year 2026, so amounts published later reach the benchmark only through a stated convention: where policyengine-us projected a 2026 amount, the reference takes the amount published before the freeze or, failing that, the last one published (SNAP’s FY2026 figures rather than USDA’s FY2027 figures of 2026-08-21; California’s 2025 indexed amounts; the IRS’s 2025 sales tax tables), so a model that knew later law is scored against the earlier law, and the projection audit sourced only the amounts whose projection moved an output; law published before the freeze reaches a reference only once policyengine-us encodes it, and policyengine-us encoded New Jersey’s 2026 child tax credit schedule and Arizona’s SNAP categorical eligibility limit only after 1.755.4
    • +
  • the references were frozen on 2026-07-03 for tax year 2026, so amounts published later reach the benchmark only through a stated convention: where policyengine-us projected a 2026 amount, the reference takes the amount published before the freeze or, failing that, the last one published (SNAP’s FY2026 figures in place of USDA’s FY2027 figures of 2026-08-21; California’s 2025 indexed amounts; the IRS’s 2025 sales tax tables), so a model that knew later law is scored against the earlier law, and the projection audit sourced only the amounts whose projection moved an output; law published before the freeze reaches a reference only once policyengine-us encodes it, and policyengine-us encoded New Jersey’s 2026 child tax credit schedule and Arizona’s SNAP categorical eligibility limit only after 1.755.4
  • benchmark success should not be interpreted as policy-advice readiness
-

The current paper is therefore an evaluation of model performance under a specific structured-output benchmark, not a general certification of tax or benefit competence.

+

The current paper therefore evaluates model performance under a specific structured-output benchmark and certifies no general tax or benefit competence.

Conclusion

PolicyBench shows a consistent pattern across the US benchmark. Models often identify non-applicability, but positive tax and benefit amounts remain difficult, especially for multi-step income tax and positive benefit cases. In the frozen manuscript snapshot, GPT-6 Sol is the top-scoring US model.

These results support a narrow conclusion: unaided frontier models still struggle to reproduce selected household-level microsimulation outputs under a structured public benchmark. They do not show that models cannot assist policy analysis, and they do not validate PolicyEngine outputs as administrative truth. They suggest that future evaluations should separate no-tool estimation, tool-using system design, and reference-output validation more explicitly.

Next steps are to expand country coverage, increase frozen sample sizes, and add protected or rotating evaluation sets so that public rankings are less exposed to open-set leakage. The benchmark should also continue reporting sensitivity views, because scores are useful summaries only when their weighting choices are visible.

Appendix A: Structured-output audit

-

The benchmark requires one numeric value and one explanation for every requested output. Parse failures are benchmark failures, not missing data to drop from the denominator. Before publishing the manuscript snapshot, we audited missing numeric values and explanations, extended the parser only where explicit variable-keyed value and explanation fields were recoverable, and retried failing scenarios under the supervised runner’s bounded rounds. Table 14 summarizes that sequence.

+

The benchmark requires one numeric value and one explanation for every requested output. Parse failures are benchmark failures and stay in the denominator. Before publishing the manuscript snapshot, we audited missing numeric values and explanations, extended the parser only where explicit variable-keyed value and explanation fields were recoverable, and retried failing scenarios under the supervised runner’s bounded rounds. Table 14 summarizes that sequence.

@@ -2296,7 +2323,7 @@

Appendix Final parse coverage -669 of the 96,750 canonical model-output rows (0.7%) have no parsable numeric value after retries. The failures comprise Kimi K2.6 (397), GLM-5.2 (136), GLM-5.3 (75), and Kimi K3 (61). They score zero as parse-contract failures. A further 59 rows (Grok 4.3 (55), Kimi K2.6 (3), and Claude Haiku 4.5 (1)) carry a parsed numeric value but no explanation; they are scored on the numeric value and counted here as explanation-contract violations, so 728 rows in all fall short of the numeric-plus-explanation contract. Every other row has both. +669 of the 98,685 canonical model-output rows (0.7%) have no parsable numeric value after retries. The failures comprise Kimi K2.6 (397), GLM-5.2 (136), GLM-5.3 (75), and Kimi K3 (61). They score zero as parse-contract failures. A further 59 rows (Grok 4.3 (55), Kimi K2.6 (3), and Claude Haiku 4.5 (1)) carry a parsed numeric value but no explanation; they are scored on the numeric value and counted here as explanation-contract violations, so 728 rows in all fall short of the numeric-plus-explanation contract. Every other row has both. Preservation rule diff --git a/app/src/components/ExclusionNote.tsx b/app/src/components/ExclusionNote.tsx index 4ec0c1af..4b62aa2c 100644 --- a/app/src/components/ExclusionNote.tsx +++ b/app/src/components/ExclusionNote.tsx @@ -92,8 +92,8 @@ export default function ExclusionNote({ {exclusion.alternativeReading} Applying that rule gives{" "} {formatValue(exclusion.alternativeValue, isBinary, currencySymbol)} - {" "} - rather than the frozen{" "} + + ; the frozen value is{" "} {formatValue(exclusion.frozenValue, isBinary, currencySymbol)} @@ -114,8 +114,8 @@ export default function ExclusionNote({ {exclusion.alternativeReading} Under that reading the reference is{" "} {formatValue(exclusion.alternativeValue, isBinary, currencySymbol)} - {" "} - rather than the frozen{" "} + + ; the frozen value is{" "} {formatValue(exclusion.frozenValue, isBinary, currencySymbol)} diff --git a/app/src/components/FailureModes.tsx b/app/src/components/FailureModes.tsx index 0f17c36e..fe9e95e3 100644 --- a/app/src/components/FailureModes.tsx +++ b/app/src/components/FailureModes.tsx @@ -138,7 +138,7 @@ function ErrorReadPatterns({

{explainer?.summary ?? - "This target combines multiple policy rules, and errors usually come from positive cases rather than zero cases."} + "This target combines multiple policy rules, and errors usually come from positive cases."}

diff --git a/app/src/components/Methodology.tsx b/app/src/components/Methodology.tsx index ff01b632..2e8cb881 100644 --- a/app/src/components/Methodology.tsx +++ b/app/src/components/Methodology.tsx @@ -185,9 +185,9 @@ export default function Methodology({ PolicyEngine: Medicaid and CHIP eligibility are asked “under PolicyEngine rules,” and the two school-meal outputs ask whether “PolicyEngine returns” support. PolicyBench - aims to measure knowledge of tax and benefit law, not of - PolicyEngine's implementation, and is revising these - definitions.{" "} + aims to measure knowledge of tax and benefit law. Knowledge of + PolicyEngine's implementation is outside that aim, so + PolicyBench is revising these definitions.{" "} ) : null} The answer instructions follow each row's transport: a @@ -237,7 +237,7 @@ export default function Methodology({ facts. It excludes intermediate tax bases, payroll subcomponents, and outputs that mainly require unavailable history, restricted local market data, or program take-up assignment. WIC is scored as - person-level eligibility, not as a dollar amount. Local income tax is + person-level eligibility, with no dollar amount. Local income tax is retained as a displayed requested output, but currently receives zero default population-impact weight because the full populace dataset has no positive modeled local-income-tax records. @@ -281,8 +281,8 @@ export default function Methodology({ Each frozen row uses its recorded per-call cost: reconstructed from token counts at the list price configured at request time, or the provider-reported charge where no reconstruction was available. - List-price overrides apply at - request time, not retroactively to recorded costs. Models without + A list-price override applies to + requests made after it is set and leaves recorded costs unchanged. Models without per-call costs use the frozen release-metadata cost. @@ -314,8 +314,7 @@ export default function Methodology({ Binary coverage flags have 0/1 labels, but a 0/1 label is not their economic impact. Their leaderboard weights therefore come from PolicyEngine value proxies where available, such as estimated health - coverage or nutrition-program value, rather than from the binary label - itself. When every reference impact in a household is zero, the + coverage or nutrition-program value. When every reference impact in a household is zero, the household falls back to equal output weights.
diff --git a/app/src/data.artifact.json b/app/src/data.artifact.json index 9c08fd23..7a77024e 100644 --- a/app/src/data.artifact.json +++ b/app/src/data.artifact.json @@ -1,9 +1,9 @@ { "asset": "dashboard-data.json", - "bytes": 135840397, + "bytes": 138702498, "repo": "PolicyEngine/policybench", - "sha256": "22db9a9c052545371687f6afa3551896336abbd15c76f767ebb777a77f6d2268", - "tag": "dashboard-data-20261014", - "url": "https://github.com/PolicyEngine/policybench/releases/download/dashboard-data-20261014/dashboard-data.json", + "sha256": "67cb0d14ca93cefaeaf2678ef6e6f81aea1858bb7b23b1b61d24c46fe378021b", + "tag": "dashboard-data-20261027", + "url": "https://github.com/PolicyEngine/policybench/releases/download/dashboard-data-20261027/dashboard-data.json", "version": 1 } diff --git a/app/src/data.versions.json b/app/src/data.versions.json index 9bece66e..9fdd901d 100644 --- a/app/src/data.versions.json +++ b/app/src/data.versions.json @@ -6,10 +6,10 @@ "artifact": { "pointer": "live" }, - "description": "Scored reference outputs from policyengine-us 2.41.0 (the 49 excluded outputs keep the values they were decided on: 29 from policyengine-us 1.755.4, 18 from 2.15.17, 2 from 2.38.6, and the 12 that move on 2.41.0 were re-reviewed and stay excluded); same household facts and requested outputs for every model; answer transport and request shape per model as recorded in the serving-configuration table - 50 models", + "description": "Scored reference outputs from policyengine-us 2.60.0 (the 49 excluded outputs keep the values they were decided on: 29 from policyengine-us 1.755.4, 18 from 2.15.17, 2 from 2.38.6, and the 16 that move on 2.60.0 were re-reviewed and stay excluded); same household facts and requested outputs for every model; answer transport and request shape per model as recorded in the serving-configuration table - 51 models", "id": "1.1", "label": "1.1", - "snapshotLabel": "Snapshot 2026-10-14" + "snapshotLabel": "Snapshot 2026-10-27" }, { "artifact": { diff --git a/app/src/lib/referenceEngine.ts b/app/src/lib/referenceEngine.ts index 82486978..42e74999 100644 --- a/app/src/lib/referenceEngine.ts +++ b/app/src/lib/referenceEngine.ts @@ -15,8 +15,8 @@ import type { ReferenceExclusion } from "../types"; * the frozen sidecar. */ export const ENGINE_UPGRADE_RECHECK = { - engineVersion: "2.41.0", - rechecked: 12, + engineVersion: "2.60.0", + rechecked: 16, }; function compareVersions(a: string, b: string): number { diff --git a/app/src/lib/servingSensitivity.ts b/app/src/lib/servingSensitivity.ts index 4a789add..0fd132e4 100644 --- a/app/src/lib/servingSensitivity.ts +++ b/app/src/lib/servingSensitivity.ts @@ -38,7 +38,7 @@ const FORCED_TOOL = export const SERVING_SENSITIVITY: Record = { "claude-fable-5": { - autoExact: 91.451, + autoExact: 91.381, boardTreatment: `${FORCED_TOOL}, one output per request`, autoTreatment: "re-run with tool_choice: auto and the whole household in one request", @@ -46,14 +46,14 @@ export const SERVING_SENSITIVITY: Record = { noteHref: SENSITIVITY_DOC_HREF, }, "claude-opus-5": { - autoExact: 90.109, + autoExact: 90.039, boardTreatment: FORCED_TOOL, autoTreatment: "re-run with tool_choice: auto", thinkingSuppressedOnBoard: true, noteHref: SENSITIVITY_DOC_HREF, }, "claude-sonnet-5": { - autoExact: 84.574, + autoExact: 84.504, boardTreatment: `${FORCED_TOOL}, one output per request`, autoTreatment: "re-run with tool_choice: auto and the whole household in one request", @@ -61,7 +61,7 @@ export const SERVING_SENSITIVITY: Record = { noteHref: SENSITIVITY_DOC_HREF, }, "claude-fable-5.1": { - autoExact: 91.748, + autoExact: 91.679, boardTreatment: "rejects forced tool calls, so its row answers as a JSON object and reasons at the provider default", autoTreatment: @@ -70,7 +70,7 @@ export const SERVING_SENSITIVITY: Record = { noteHref: "/notes/2026-09-01-claude-fable-5-1-added", }, "claude-haiku-5.5": { - autoExact: 88.82, + autoExact: 88.75, boardTreatment: FORCED_TOOL, autoTreatment: "re-run with tool_choice: auto", thinkingSuppressedOnBoard: true, diff --git a/app/src/model-serving-config.json b/app/src/model-serving-config.json index a27c7939..0adbf1b1 100644 --- a/app/src/model-serving-config.json +++ b/app/src/model-serving-config.json @@ -13,7 +13,7 @@ }, "evidence_summary": { "registry": 29, - "run_state": 21 + "run_state": 22 }, "models": { "claude-fable-5": { @@ -1297,6 +1297,63 @@ "shared_completion_budget_tokens": 16384, "tool_choice": "forced" }, + "gpt-6.1-terra": { + "answer_contract": "tool", + "evidence": { + "compared_columns": [ + "scenario_id", + "variable", + "prediction", + "explanation", + "raw_response", + "provider_resolved_model", + "prompt_tokens", + "completion_tokens", + "error" + ], + "fields": [ + "answer_contract", + "chunk_size", + "completion_budget_ceiling", + "fingerprint_version", + "initial_completion_budget_tokens", + "max_repair_rounds", + "model_id", + "prompt_contract_version", + "request_timeout_seconds", + "thinking", + "tool_choice_mode" + ], + "frozen_rows_sha256": "0f0bc249927d0567e93d41afb01613f5e475955a5eba8c0bba75e3db203ef411", + "kind": "run_state", + "rows_match": true, + "run": "terra-runs/terra", + "source_predictions_sha256": "6de90940fb3774b4d3c96722e11de33e47b375da1e2bc1a4d5b53dff253b69cb", + "source_rows_sha256": "0f0bc249927d0567e93d41afb01613f5e475955a5eba8c0bba75e3db203ef411", + "treatment_fingerprint": { + "answer_contract": "tool", + "chunk_size": null, + "completion_budget_ceiling": 128000, + "fingerprint_version": 3, + "initial_completion_budget_tokens": 16384, + "max_repair_rounds": 2, + "model_id": "gpt-6.1-terra", + "prompt_contract_version": "2026-08-09-v2-scoring-contract", + "request_timeout_seconds": 300, + "thinking": { + "mode": "provider_default" + }, + "tool_choice_mode": "forced" + } + }, + "provider_id": "gpt-6.1-terra", + "reasoning_setup": "provider default; 16,384-token shared budget", + "registry_derived": [], + "request_shape": "whole scenario", + "request_timeout_seconds": 300, + "shared_completion_budget_tokens": 16384, + "tool_choice": "forced" + }, "grok-4.3": { "answer_contract": "tool", "evidence": { @@ -1756,7 +1813,7 @@ "tool_choice": null } }, - "registry_commit": "236134f5c3b4400a14ae7de24604c988f6f602eb", + "registry_commit": "2677b1164761d23356f73f6674007f5bc79966ee", "sources": [ "policybench.config.MODELS", "policybench.model_cards", diff --git a/app/src/modelMeta.ts b/app/src/modelMeta.ts index b39832c3..c1058f1c 100644 --- a/app/src/modelMeta.ts +++ b/app/src/modelMeta.ts @@ -24,6 +24,7 @@ export const MODEL_ORDER = [ "gpt-6-astra", "gpt-6-sol", "gpt-6.1-sol", + "gpt-6.1-terra", "gpt-6-luna", "gpt-5.6-sol", "gpt-5.6-terra", @@ -78,6 +79,7 @@ export const MODEL_LABELS: Record = { "gpt-6-astra": "GPT-6 Astra", "gpt-6-sol": "GPT-6 Sol", "gpt-6.1-sol": "GPT-6.1 Sol", + "gpt-6.1-terra": "GPT-6.1 Terra", "gpt-6-luna": "GPT-6 Luna", "gpt-5.6-sol": "GPT-5.6 Sol", "gpt-5.6-terra": "GPT-5.6 Terra", diff --git a/app/src/notes/2026-10-31-gpt-6-1-terra-joins-the-board.json b/app/src/notes/2026-10-31-gpt-6-1-terra-joins-the-board.json new file mode 100644 index 00000000..72f9037a --- /dev/null +++ b/app/src/notes/2026-10-31-gpt-6-1-terra-joins-the-board.json @@ -0,0 +1,78 @@ +{ + "slug": "2026-10-31-gpt-6-1-terra-joins-the-board", + "date": "2026-10-31", + "title": "OpenAI's GPT-6.1 Terra joins the board at #3 as the references move to policyengine-us 2.60.0", + "paragraphs": [ + "PolicyBench added OpenAI's GPT-6.1 Terra to its {snapshotDate} snapshot, the day after OpenAI released it, bringing the board to {nModels} models. It gets {terraExact}% of answers within $1, weighted by household impact, #{terraRank} of {nModels}. Only GPT-6 Sol ({solExact}%) and Claude Opus 5.5 ({opusExact}%) score higher, and GPT-5.6 Sol, which also rounds to {sol56Exact}%, is less than a tenth of a point behind. On the bounded score, which gives partial credit for amounts close to the reference, GPT-6.1 Terra ranks #{terraBoundedRank}. GPT-6.1 Sol, which OpenAI released on September 29, gets {sol61Exact}% (#{sol61Rank}).", + "PolicyBench runs GPT-6.1 Terra as it runs GPT-6.1 Sol, on OpenAI's Responses API with the board's forced answer tool at OpenAI's default reasoning effort, and it returned reasoning tokens on all {households} households. At OpenAI's price of $1 per million input tokens and $5 per million output tokens, the {households} households cost ${terraCost}, against ${sol61Cost} for GPT-6.1 Sol and ${solCost} for GPT-6 Sol. GPT-5.6 Terra, the Terra model before it, gets {terra56Exact}% (#{terra56Rank}) and cost ${terra56Cost}.", + "The release also moves PolicyBench's references from policyengine-us {previousEngine} to {engineVersion}, the newest release when PolicyBench began recomputing them on October 23. The move changes {changed:words} scored references, each for law in force before the references were frozen. An elderly Californian who lives alone, whose SNAP was $0, now gets the ${snapMonthly} monthly minimum, ${snap031} a year: California's categorical eligibility for CalFresh applies no net income test, even to a household with an elderly member, and the previous version applied one (policyengine-us #10036). Three households in Pennsylvania and Arkansas have too much income for free or reduced-price school lunch, but those states give students at covered schools a free breakfast, so the output asking whether PolicyEngine returns free school meal support is now yes for each (policyengine-us #10238). The new version models both breakfast laws for a student at a covered school and leaves out their conditions: Pennsylvania reimburses schools for them to the extent funds are available, and Arkansas serves them on request.", + "Nothing is newly excluded, and no excluded output returns to scoring, so every model is still scored on {scoredOutputs} of its {totalOutputs} requested outputs. When PolicyBench checked PyPI on {checkedOn}, the newest policyengine-us release was {checkedEngine}, and it gives the same value as {engineVersion} for all {scoredOutputs}; it moves {excludedMoved:words} excluded output, which keeps the value it was decided on.", + "Against the previous release, the exact rates of {fallers:words} of the {incumbents} earlier models fall, by {fallMin} to {fallMax} points, and {risers:words} rise by {rise}. No model answers yes for any of the three households' school meals, and only {snapMatch:words} give the Californian's new SNAP: GPT-5.5, GPT-6 Astra and GPT-6.1 Sol, the three that rise. Claude Sonnet 5.5 falls from #{sonnetThen} to #{sonnetNow}, behind GPT-6.1 Terra and GPT-6 Astra." + ], + "facts": { + "snapshotDate": "2026-10-27", + "nModels": 51, + "terraExact": 93.1, + "terraRank": 3, + "solExact": 95.2, + "opusExact": 94.1, + "sol56Exact": 93.1, + "terraBoundedRank": 5, + "sol61Exact": 90.2, + "sol61Rank": 10, + "households": 100, + "terraCost": "1.25", + "sol61Cost": "2.30", + "solCost": "2.71", + "terra56Exact": 87.6, + "terra56Rank": 18, + "terra56Cost": "3.89", + "previousEngine": "2.41.0", + "engineVersion": "2.60.0", + "changed": 4, + "snapMonthly": 24, + "snap031": 288, + "scoredOutputs": 1935, + "totalOutputs": 1984, + "checkedOn": "2026-10-29", + "checkedEngine": "2.78.0", + "excludedMoved": 1, + "incumbents": 50, + "fallers": 47, + "fallMin": 0.03, + "fallMax": 0.07, + "risers": 3, + "rise": 0.02, + "snapMatch": 3, + "sonnetThen": 4, + "sonnetNow": 6 + }, + "data": [ + { + "label": "Dashboard data release", + "href": "https://github.com/PolicyEngine/policybench/releases/tag/dashboard-data-20261027" + }, + { + "label": "Release design note", + "href": "https://github.com/PolicyEngine/policybench/blob/main/docs/terra/design.md" + }, + { + "label": "Engine upgrade record", + "href": "https://github.com/PolicyEngine/policybench/tree/main/reference_audit/2026-10-22-engine-upgrade" + }, + { + "label": "Publication check against policyengine-us 2.78.0", + "href": "https://github.com/PolicyEngine/policybench/blob/main/reference_audit/2026-10-22-engine-upgrade/verification/publication_check_2_78_0.csv" + }, + { + "label": "GPT-6.1 Terra model page", + "href": "/model/gpt-6.1-terra" + }, + { + "label": "Previous release note (October 14)", + "href": "/notes/2026-10-14-gemini-4-argon-joins-the-board" + } + ], + "boardSnapshot": "2026-10-27", + "release": "dashboard-data-20261027" +} diff --git a/app/src/notes/index.ts b/app/src/notes/index.ts index 4fbdae38..1fcf567f 100644 --- a/app/src/notes/index.ts +++ b/app/src/notes/index.ts @@ -1,3 +1,4 @@ +import gpt61TerraJoinsTheBoard from "./2026-10-31-gpt-6-1-terra-joins-the-board.json"; import givenAPolicyEngineToolThreeModelsScoreAbove99 from "./2026-10-20-given-a-policyengine-tool-three-models-score-above-99.json"; import americaGovScoresLevelWithGpt55 from "./2026-10-19-america-gov-scores-level-with-gpt-5-5.json"; import gemini4ArgonJoinsTheBoard from "./2026-10-14-gemini-4-argon-joins-the-board.json"; @@ -34,6 +35,7 @@ export type PolicyBenchNote = { }; export const notes = [ + gpt61TerraJoinsTheBoard, givenAPolicyEngineToolThreeModelsScoreAbove99, americaGovScoresLevelWithGpt55, gemini4ArgonJoinsTheBoard, diff --git a/app/src/paperSnapshot.json b/app/src/paperSnapshot.json index 3995d32a..1e536615 100644 --- a/app/src/paperSnapshot.json +++ b/app/src/paperSnapshot.json @@ -1,6 +1,6 @@ { - "pdfVersion": "41443b877bdb", - "responseWindow": "June 12 and October 13, 2026", - "snapshotDate": "2026-10-14", - "webVersion": "bf2ec3dedcca" + "pdfVersion": "501fb9038a2f", + "responseWindow": "June 12 and October 26, 2026", + "snapshotDate": "2026-10-27", + "webVersion": "f9d806df25d9" } diff --git a/app/tests/auditUniverse.test.ts b/app/tests/auditUniverse.test.ts index 6ed3a32c..618b2c7d 100644 --- a/app/tests/auditUniverse.test.ts +++ b/app/tests/auditUniverse.test.ts @@ -18,17 +18,17 @@ describe("audit universe", () => { expect(AUDIT_SELECTION_RULE).toBe( "rows whose legacy threshold score is below 1", ); - // Release 20261014: the counts tests/test_disclosures.py recomputes - // from the frozen annotations and payload (50 models; Gemini 4 Argon's - // and Muse Spark 1.3's rows join on release 20261013's references and - // exclusions). + // Release 20261027: the counts tests/test_disclosures.py recomputes + // from the frozen annotations and payload (51 models; GPT-6.1 Terra's + // rows join, and the move to policyengine-us 2.60.0 changes four scored + // references; release 20261014: 8,765 annotated, 2,329 unannotated). expect(summarizeAuditUniverse(us)).toEqual({ - annotatedRowCount: 8_765, - legacyThresholdRowCount: 8_765, - exactMissCount: 8_761, - annotatedExactMissCount: 8_761, + annotatedRowCount: 9_050, + legacyThresholdRowCount: 9_050, + exactMissCount: 9_046, + annotatedExactMissCount: 9_046, annotatedExactHitCount: 4, - unannotatedBelowFullBoundedScoreCount: 2_329, + unannotatedBelowFullBoundedScoreCount: 2_407, }); }); }); diff --git a/app/tests/expandPage.test.ts b/app/tests/expandPage.test.ts index bd76373f..1db9a4ec 100644 --- a/app/tests/expandPage.test.ts +++ b/app/tests/expandPage.test.ts @@ -71,7 +71,7 @@ test("expand page derives its exact-score headline from the live summary", async ).text(); expect(leader.model).toBe("gpt-6-sol"); - expect(leader.exact).toBeCloseTo(95.225, 3); + expect(leader.exact).toBeCloseTo(95.156, 3); expect(pageSource).toContain("const leader = headlineExactLeader(dashboard);"); expect(pageSource).toContain( "const leaderLabel = MODEL_LABELS[leader.model] ?? leader.model;", diff --git a/app/tests/modelMeta.test.ts b/app/tests/modelMeta.test.ts index 98295998..f777898d 100644 --- a/app/tests/modelMeta.test.ts +++ b/app/tests/modelMeta.test.ts @@ -21,6 +21,7 @@ describe("model metadata", () => { test.each([ ["gpt-5.6-sol", "GPT-5.6 Sol", "openai"], ["gpt-5.6-terra", "GPT-5.6 Terra", "openai"], + ["gpt-6.1-terra", "GPT-6.1 Terra", "openai"], ["gpt-5.6-luna", "GPT-5.6 Luna", "openai"], ["kimi-k3", "Kimi K3", "moonshot"], ["kimi-k2.6", "Kimi K2.6", "moonshot"], @@ -62,6 +63,7 @@ describe("model metadata", () => { expect(FRONTIER_MODELS).not.toContain("gpt-5.6-sol"); expect(FRONTIER_MODELS).not.toContain("gpt-5.5"); expect(FRONTIER_MODELS).not.toContain("gpt-5.6-terra"); + expect(FRONTIER_MODELS).not.toContain("gpt-6.1-terra"); expect(FRONTIER_MODELS).not.toContain("gpt-5.6-luna"); }); diff --git a/app/tests/notes.test.ts b/app/tests/notes.test.ts index 1af88296..9c3b8642 100644 --- a/app/tests/notes.test.ts +++ b/app/tests/notes.test.ts @@ -98,35 +98,81 @@ describe("notes", () => { expect(markup).not.toMatch(/\{[A-Za-z][A-Za-z0-9]*(?::words)?\}/); }); - test("the newest notes are the frozen release's, ahead of the October 13 one", () => { - // The live pointer names the frozen release (src/data.artifact.json). The - // October 20 tool-pilot note and the October 19 America.gov note are checked - // against the same release as the October 14 release note. - expect(notes[0].slug).toBe( + test("the newest note is the frozen release's, ahead of the October 14 ones", () => { + // The live pointer names the frozen release (src/data.artifact.json). + expect(notes[0].slug).toBe("2026-10-31-gpt-6-1-terra-joins-the-board"); + expect(notes[0].release).toBe(artifact.tag); + expect(notes[0].boardSnapshot).toBe(paperSnapshot.snapshotDate); + expect(notes[0].slug.startsWith(notes[0].date)).toBe(true); + // The October 20 tool-pilot note, the October 19 America.gov note and the + // October 14 release note keep release 20261014 and its board snapshot. + expect(notes[1].slug).toBe( "2026-10-20-given-a-policyengine-tool-three-models-score-above-99", ); - expect(notes[1].slug).toBe("2026-10-19-america-gov-scores-level-with-gpt-5-5"); - expect(notes[2].slug).toBe("2026-10-14-gemini-4-argon-joins-the-board"); - for (const note of notes.slice(0, 3)) { - expect(note.release).toBe(artifact.tag); - expect(note.boardSnapshot).toBe(paperSnapshot.snapshotDate); + expect(notes[2].slug).toBe("2026-10-19-america-gov-scores-level-with-gpt-5-5"); + expect(notes[3].slug).toBe("2026-10-14-gemini-4-argon-joins-the-board"); + for (const note of notes.slice(1, 4)) { + expect(note.release).toBe("dashboard-data-20261014"); + expect(note.boardSnapshot).toBe("2026-10-14"); expect(note.slug.startsWith(note.date)).toBe(true); } // The October 13 and October 10 notes keep their own releases and board // snapshots. - expect(notes[3].slug).toBe("2026-10-13-muse-wonder-joins-the-board"); - expect(notes[3].release).toBe("dashboard-data-20261013"); - expect(notes[3].boardSnapshot).toBe("2026-10-13"); - expect(notes[4].slug).toBe("2026-10-10-claude-haiku-5-5-joins-the-board"); - expect(notes[4].release).toBe("dashboard-data-20261010"); - expect(notes[4].boardSnapshot).toBe("2026-10-10"); - expect(notes[5].slug).toBe( + expect(notes[4].slug).toBe("2026-10-13-muse-wonder-joins-the-board"); + expect(notes[4].release).toBe("dashboard-data-20261013"); + expect(notes[4].boardSnapshot).toBe("2026-10-13"); + expect(notes[5].slug).toBe("2026-10-10-claude-haiku-5-5-joins-the-board"); + expect(notes[5].release).toBe("dashboard-data-20261010"); + expect(notes[5].boardSnapshot).toBe("2026-10-10"); + expect(notes[6].slug).toBe( "2026-10-06-policybench-stops-scoring-eight-tax-outputs", ); }); + test("the GPT-6.1 Terra note renders its figures", () => { + const note = notes.find( + (n) => n.slug === "2026-10-31-gpt-6-1-terra-joins-the-board", + )!; + const markup = renderToStaticMarkup( + createElement(NoteArticle, { note, titleLevel: "h1" }), + ); + expect(markup).toContain( + "PolicyBench added OpenAI's GPT-6.1 Terra to its 2026-10-27 snapshot, the day after OpenAI released it, bringing the board to 51 models.", + ); + // Board rates keep one decimal. + expect(markup).toContain( + "It gets 93.1% of answers within $1, weighted by household impact, #3 of 51.", + ); + expect(markup).toContain("GPT-6.1 Terra ranks #5."); + expect(markup).toContain("GPT-6.1 Sol, which OpenAI released on September 29, gets 90.2% (#10)."); + // Costs keep their cents. + expect(markup).toContain( + "the 100 households cost $1.25, against $2.30 for GPT-6.1 Sol and $2.71 for GPT-6 Sol.", + ); + expect(markup).toContain("The move changes four scored references"); + expect(markup).toContain("now gets the $24 monthly minimum, $288 a year"); + expect(markup).toContain( + "every model is still scored on 1,935 of its 1,984 requested outputs.", + ); + expect(markup).toContain( + "gives the same value as 2.60.0 for all 1,935; it moves one excluded output", + ); + expect(markup).toContain( + "the exact rates of 47 of the 50 earlier models fall, by 0.03 to 0.07 points, and three rise by 0.02.", + ); + expect(markup).toContain("only three give the Californian's new SNAP"); + expect(markup).toContain('href="/model/gpt-6.1-terra"'); + expect(markup).toContain( + 'href="https://github.com/PolicyEngine/policybench/releases/tag/dashboard-data-20261027"', + ); + expect(markup).not.toMatch(/\{[A-Za-z][A-Za-z0-9]*(?::words)?\}/); + }); + test("the tool-pilot note renders its figures", () => { - const note = notes[0]; + const note = notes.find( + (n) => + n.slug === "2026-10-20-given-a-policyengine-tool-three-models-score-above-99", + )!; const markup = renderToStaticMarkup( createElement(NoteArticle, { note, titleLevel: "h1" }), ); diff --git a/app/tests/servingSensitivity.test.ts b/app/tests/servingSensitivity.test.ts index 2c9a13b8..032e1f61 100644 --- a/app/tests/servingSensitivity.test.ts +++ b/app/tests/servingSensitivity.test.ts @@ -61,10 +61,10 @@ describe("serving sensitivity", () => { wouldRank: rank, }), ); - expect(rank).toBe(7); - expect(html).toContain("auto 91.5 · #7"); + expect(rank).toBe(8); + expect(html).toContain("auto 91.4 · #8"); expect(html).toContain("switches Claude's extended thinking off"); - expect(html).toContain("would rank #7"); + expect(html).toContain("would rank #8"); expect(html).toContain("(+8.1 against its 83.3% on the unfiltered board)"); expect(html).toContain("sensitivity/claude-thinking-2026-08.md"); expect(html).toContain("issues/139"); @@ -82,12 +82,13 @@ describe("serving sensitivity", () => { wouldRank: rank, }), ); - // The would-rank comes from the unrounded score: 91.748 sits just above - // Claude Sonnet 5.5's 91.738, which rounds level with it. + // The would-rank comes from the unrounded score: 91.679 sits between + // GPT-6 Astra's 91.722 and Claude Sonnet 5.5's 91.668, which rounds level + // with it. expect(rank).toBe(fable51Summary.sensitivity.would_rank); - expect(rank).toBe(4); - expect(html).toContain("auto 91.7 · #4"); - expect(html).toContain("(+0.8 against its 90.9% on the unfiltered board)"); + expect(rank).toBe(6); + expect(html).toContain("auto 91.7 · #6"); + expect(html).toContain("(+0.8 against its 90.8% on the unfiltered board)"); expect(html).toContain("rejects forced tool calls"); expect(html).toContain("compares transports"); expect(html).toContain('href="/notes/2026-09-01-claude-fable-5-1-added"'); @@ -106,10 +107,10 @@ describe("serving sensitivity", () => { }), ); expect(rank).toBe(haiku55Summary.sensitivity.would_rank); - expect(rank).toBe(11); - expect(html).toContain("auto 88.8 · #11"); + expect(rank).toBe(12); + expect(html).toContain("auto 88.8 · #12"); expect(html).toContain("switches Claude's extended thinking off"); - expect(html).toContain("(+9.6 against its 79.3% on the unfiltered board)"); + expect(html).toContain("(+9.6 against its 79.2% on the unfiltered board)"); expect(html).toContain("sensitivity/claude-thinking-2026-08.md"); }); @@ -144,7 +145,7 @@ describe("serving sensitivity", () => { // 88.183 − 86.945 = 1.238 → +1.2; rounding first would have said +1.3. expect(formatDelta(88.183, 86.945)).toBe("+1.2"); expect(formatDelta(88.2, 86.945)).toBe("+1.3"); - // The pinned Fable 5.1 pair on the frozen board: 91.748 − 90.910 = 0.838. + // The pinned Fable 5.1 pair on the frozen board: 91.679 − 90.840 = 0.839. expect( formatDelta(fable51Summary.sensitivity.exact, fable51Summary.board.exact), ).toBe("+0.8"); @@ -152,7 +153,7 @@ describe("serving sensitivity", () => { const fable5 = Object.values(augustSummary.runs).find( (run) => run.model === "claude-fable-5", )!; - // 91.451 − 83.331 = 8.120 → +8.1. + // 91.381 − 83.261 = 8.120 → +8.1. expect(formatDelta(fable5.sensitivity.exact, fable5.board.exact)).toBe("+8.1"); }); diff --git a/docs/benchmark_card.md b/docs/benchmark_card.md index 79965bc6..7ede7ac5 100644 --- a/docs/benchmark_card.md +++ b/docs/benchmark_card.md @@ -1,8 +1,8 @@ --- -title: Benchmark Card +title: Benchmark card --- -# Benchmark Card +# Benchmark card This document fixes the intended interpretation of PolicyBench. @@ -35,7 +35,7 @@ PolicyBench is not: - an administrative-record benchmark PolicyEngine outputs are benchmark reference outputs produced by -microsimulation, not administrative records. +microsimulation, and no administrative record stands behind them. ## Canonical response contract @@ -57,7 +57,7 @@ K3, Muse Spark 1.3, Muse Wonder, Qwen 3.7 Max and Qwen 3.8 Max. The cards of Dee select JSON without recording a rejection, and the older Gemini rows answer as JSON by the Gemini family default. The per-model transport is in the snapshot's `model_serving_config.json`. -This is an output format, not a capability — nothing executes, no result is +This is an output format and adds no capability: nothing executes, no result is returned to the model, and each response is a single round trip. The benchmark remains no-tool in every response transport. @@ -68,16 +68,18 @@ be described as faithful reasoning traces. ## Reference outputs PolicyBench computes each scored US reference by running -`policyengine_us.Simulation` from policyengine-us 2.41.0, the newest release -when PolicyBench began sweeping the references on 2026-10-13 (uploaded 01:44 -UTC). policyengine-us 2.42.4, the newest release when PolicyBench checked PyPI -on 2026-10-14 at 04:03 UTC, gives the same value as 2.41.0 for all 1,984 -outputs under the same conventions and adapter. The 49 excluded outputs keep -the values they were decided on (29 computed with policyengine-us 1.755.4, 18 -with 2.15.17, 2 with 2.38.6), and PolicyBench re-reviewed the 12 of them that -move on 2.41.0; all 12 stay excluded. The manifest also records policyengine.py -6.1.2 for provenance. Its certified US bundle carries policyengine-us 2.2.1, and -policyengine.py does not load beside 2.41.0. +`policyengine_us.Simulation` from policyengine-us 2.60.0, the newest release +when PolicyBench began sweeping the references on 2026-10-23 (uploaded +2026-10-22 at 22:47 UTC). policyengine-us 2.78.0, the newest release when +PolicyBench checked PyPI on 2026-10-29 at 16:52 UTC, gives the same value as +2.60.0 for all 1,935 scored outputs under the same conventions and adapter; it +moves one excluded output, a federal income tax output, by $10.98. The 49 +excluded outputs keep the values they were decided on (29 computed with +policyengine-us 1.755.4, 18 with 2.15.17, 2 with 2.38.6), and PolicyBench +re-reviewed the 16 of them that move on 2.60.0; all 16 stay excluded. The +manifest also records policyengine.py 6.1.2 for provenance. Its certified US +bundle carries policyengine-us 2.2.1, and policyengine.py does not load beside +2.60.0. Federal income tax references apply the section 1 rate schedule to taxable income, to the cent, at every income, and not the IRS Tax Table, which the Form @@ -91,16 +93,14 @@ a 2026 amount with a price index, or carries one published after the freeze, the reference takes the amount published before the freeze or, where none was, the last one published. Nine publication conventions set those amounts, and each changes parameter values only: SNAP's October to December months, for example, -hold the FY2026 figures rather than USDA's FY2027 figures of 2026-08-21. +hold the FY2026 figures in place of USDA's FY2027 figures of 2026-08-21. PolicyBench first moved the references off the engine version that froze them on 2026-09-29, to policyengine-us 2.15.17, the newest release when it began sweeping the references that day (uploaded 00:23 UTC). policyengine-us 2.15.17 counts Maryland county income tax in its state income tax; an adapter takes it out again, because PolicyBench's state income tax output leaves local tax out, -and every later build keeps the adapter. policyengine-us 2.17.0, the newest -release when PolicyBench checked PyPI on 2026-09-29 at 14:58 UTC, gave the same -value as 2.15.17 for all 1,984 outputs under the same conventions and adapter. +and every later build keeps the adapter. Four changes between policyengine-us 1.755.4 and 2.15.17 each moved one scored reference: New Jersey's child tax credit schedule for 2026 to 2028 (P.L.2026, @@ -171,19 +171,40 @@ treats differently. The move changes no scored reference, by any amount, and removes no output from scoring. `reference_audit/2026-10-12-engine-upgrade/` holds the builder, its evidence and the reviewed actions. +On 2026-10-23 PolicyBench moved the references a fourth time, from 2.41.0 to +2.60.0, the newest release when it began sweeping the references, and +recomputed every output under the same conventions and adapter. The move +returns no excluded output to scoring and removes none from scoring. It +changes four scored references, each for law in force before the freeze. An +elderly Californian who lives alone, whose SNAP was $0, now gets the $24 +monthly minimum, $288 a year: California's modified categorical eligibility +for CalFresh applies no net income test, even to a household with an elderly +or disabled member, and the previous version applied one (#10036). Three +households in Pennsylvania and Arkansas have too much income for free or +reduced-price school lunch, but those states give students at covered schools +a free breakfast (Pennsylvania's Act 33 of 2023 and Arkansas's Act 123 of +2025), so the output asking whether PolicyEngine returns free school meal +support is now yes for each (#10238). policyengine-us models both breakfast +laws for a student at a covered school without their conditions: Pennsylvania +reimburses schools to the extent funds are available, and Arkansas serves the +breakfast on request. PolicyBench re-reviewed the 16 excluded outputs whose +values move on 2.60.0; all stay excluded. +`reference_audit/2026-10-22-engine-upgrade/` holds the builder, its evidence +and the reviewed actions. + ## Audit scope -The frozen US annotations cover 8,765 scored rows selected because their -legacy threshold score is below 1 (1,915 further annotated rows sit on the 49 -excluded outputs and are description, not audit). This audit universe contains -8,761 of the snapshot's 8,761 exact-match misses and four exact hits. Another -2,329 scored rows have a bounded score below 100 but fall outside the +The frozen US annotations cover 9,050 scored rows selected because their +legacy threshold score is below 1 (1,949 further annotated rows sit on the 49 +excluded outputs, as description outside the audit). This audit universe contains +9,046 of the snapshot's 9,046 exact-match misses and four exact hits. Another +2,407 scored rows have a bounded score below 100 but fall outside the legacy-threshold selection and have no audit annotation. Three judge models produced the verdicts, all of them board rows: GPT-5.6 Sol through the Codex CLI for 264 cases, Claude Opus 5 through the Claude Code CLI for the 92 cases the September 5 additions joined that no later judge re-judged, and Claude Opus -5.5 for 322 cases: those the September 22, September 29, September 30, October 9, -October 13 and October 14 additions joined or a reference revision changed, and five whose +5.5 for 325 cases: those the September 22, September 29, September 30, October 9, +October 13, October 14 and October 27 additions joined or a reference revision changed, and five whose earlier verdicts an audit of the judges' transcripts could not show came from a judge that saw only its prompt (docs/judge_isolation_2026-09-30/REPORT.md); the @@ -220,7 +241,7 @@ Forty-nine outputs in 37 households are excluded from scoring for every model manifest). The September 22 audit recomputed every reference on policyengine-us 1.755.4 under each defect's sandbox fix and excluded every output a defect not fixed upstream moved by more than a dollar. Of those -records, 5 remain as engine-defect exclusions. policyengine-us 2.41.0 computes +records, 5 remain as engine-defect exclusions. policyengine-us 2.60.0 computes all five at their corrected values; they stay excluded because each also moves under an input the prompt does not state. An output such a defect moves that was already excluded for an unstated input keeps that record. On each later @@ -323,8 +344,8 @@ Canonical runs require numeric answers and explanations for each requested output. If future prompt-contract ablations omit explanations, they should be labeled as ablations and not mixed into leaderboard claims. -CLI default outputs under `results/local/` are scratch artifacts, not canonical -leaderboard snapshots. +CLI default outputs under `results/local/` are scratch artifacts. The canonical +leaderboard snapshots are the frozen ones under `paper/snapshot/`. Operational paid runs should follow the repository runbook ([`docs/runbook.md`](runbook.md)): fixed scenario manifests, Claude models in @@ -357,7 +378,7 @@ direct tax, credit, benefit, health-support, and coverage outputs that can be asked from household facts. It excludes intermediate tax bases, payroll subcomponents, outputs needing unavailable history or local market data, and outputs that are primarily take-up or imputation assignments. WIC is requested -as person-level eligibility, not as a dollar amount. +as person-level eligibility, with no dollar amount. ## Snapshot policy @@ -394,7 +415,7 @@ Discipline for private files: - Run evaluations on the private split by passing the private manifest explicitly (`--scenario-manifest .../scenarios-private.csv`); the eval and analyze commands need no other changes. -- Activation is a snapshot decision: the current 2026-10-14 snapshot scores +- Activation is a snapshot decision: the current 2026-10-27 snapshot scores 100 public households whose scenario manifest was generated on 2026-06-12 from a 125-household request split with seed 1042. It does not report protected scores. The first snapshot that reports protected scores should @@ -409,20 +430,21 @@ Discipline for private files: The benchmark currently has one condition, `no_tools`. That label is attached at dashboard-export time (`build_dashboard_payload` in -`policybench/analysis.py`), not carried through run artifacts: prediction +`policybench/analysis.py`), and run artifacts do not carry it: prediction CSVs have no condition column, and the eval loop does not parameterize it. Adding a second condition (web search, tool-assisted) therefore requires threading a `condition` field through run storage and analysis before the -export — tracked as part of the run-store cutover — rather than new UI work; +export (tracked as part of the run-store cutover). It needs no new UI work: the site's types and leaderboard already filter on `condition`. ## Cost basis Each frozen row uses its recorded per-call cost: reconstructed from token counts at the list price configured at request time, or the provider-reported charge -where no reconstruction was available. List-price overrides apply at request -time, not retroactively to recorded costs. Published model costs retain these -recorded totals rather than repricing past calls at today's rates. GPT-5.5 ran +where no reconstruction was available. A list-price override applies to +requests made after it is set and leaves recorded costs unchanged. Published +model costs retain these recorded totals, and no past call is repriced at +today's rates. GPT-5.5 ran through OpenAI's batch API, and its costs are reconstructed at standard synchronous rates. Claude Fable 5's board rows carry no usage fields: they were rebuilt from release dashboard-data-20260701 without them. Its published cost, @@ -449,8 +471,8 @@ household's rows, so a household's latency is the sum over its rows completion budget) makes them one after another and records their sum. A request the harness retries after a provider error is timed only on the attempt that succeeded. Published `latencySeconds` is the median -across households. A household with no recorded time is left out rather than -counted as zero, so GPT-5.5, whose batch rows record none, has no latency. +across households. A household with no recorded time is left out of the +median, so GPT-5.5, whose batch rows record none, has no latency. A cached response is answered in hundredths of a second, and its row records that lookup as the call's latency. In the frozen predictions, 330 households @@ -466,7 +488,7 @@ call. - Qwen3.7-max (93 households), GLM-5.2 (80), Kimi K2.6 (75) and MiniMax M3 (53) were finished over several passes, each of which replayed the earlier passes' successes. Their published medians, 0.003 to 0.033 seconds, are - cache lookups, not latency, and the paper shows them as a dash. + cache lookups that measure no model latency, and the paper shows them as a dash. - Claude Sonnet 5 (9 households) replays its smoke and two restarted chunks. Muse Spark 1.3 (4) and Muse Wonder, Claude Opus 5.5 and Claude Haiku 5.5 (2 each) replay their onboarding smokes. DeepSeek V4 Pro and GPT-5.6 Sol, @@ -492,14 +514,14 @@ populace dataset and scores outputs against PolicyEngine US reference outputs. The repository retains legacy UK-calibrated transfer-path support, but the current public release is US-only. If UK results are revived, describe that path -as a public UK transfer path for benchmarking, not as a replacement for enhanced -Family Resources Survey (FRS) microdata or as a population-representative UK -household sample. +as a public UK transfer path for benchmarking. It does not replace enhanced +Family Resources Survey (FRS) microdata, and its households are not a +population-representative UK sample. The UK path samples households from the public calibrated transfer dataset in `PolicyEngine/policyengine-uk-data` (`enhanced_cps_2025.h5`, pinned to commit `6b1f80e` and its sha256). Those records are PolicyEngine US households -re-weighted to UK targets, not UK survey records, and they carry no State +re-weighted to UK targets, and they carry no State Pension: every pension-age person in the sample has none, and the prompt says so by listing none. Since October 2026 the path works as follows. @@ -530,7 +552,7 @@ so by listing none. Since October 2026 the path works as follows. the scenario gives none). - **Facts as shown.** Every UK amount is the whole number the prompt shows, and every rate the four significant figures it shows, so the reference uses - the stated figure, not an unrounded uprated one. + the stated figure in place of an unrounded uprated one. - **Pension contributions.** PolicyEngine UK deducts both kinds of contribution from taxable income and neither from adjusted net income, so they do not lower the High Income Child Benefit Charge or the personal diff --git a/docs/paper.md b/docs/paper.md index ef3f7a96..5a8fb43c 100644 --- a/docs/paper.md +++ b/docs/paper.md @@ -52,7 +52,7 @@ The manifest at `paper/snapshot/20260501/manifest.json` lists: pinned release URL, byte count, and sha256 for each dashboard payload - `rendered_paper_artifacts`, with the rendered PDF and web bundle hashes - `reference_output_refresh`, with the policyengine-us version that computes - each scored reference (2.41.0 in this snapshot) and the policyengine.py + each scored reference (2.60.0 in this snapshot) and the policyengine.py version it records for provenance. Its dataset fields name the reference runtime's default dataset (build populace-us-2024-spm-20260915, from the policyengine.py 6.1.2 bundle), which reference computation does not read: @@ -67,8 +67,8 @@ The manifest at `paper/snapshot/20260501/manifest.json` lists: - `population_weight_artifact`, with the committed scoring-weight path and sha256 - `audit_annotation_artifacts`, with the row and case audit file hashes. The - frozen annotations cover 8,765 scored rows whose legacy threshold score is - below 1: 8,761 of 8,761 exact-match misses and 4 exact hits. Another 2,329 + frozen annotations cover 9,050 scored rows whose legacy threshold score is + below 1: 9,046 of 9,046 exact-match misses and 4 exact hits. Another 2,407 scored rows have bounded score below 100 but were outside that selection and are not annotated. A judge_provenance block tallies which judge model produced each case verdict. @@ -76,7 +76,7 @@ The manifest at `paper/snapshot/20260501/manifest.json` lists: because their reference rests on a reference-engine defect the audits found, depends on an input the prompt never states, or rests on an amount published after the reference freeze (49 in this snapshot, five of them engine-defect - records whose defect policyengine-us 2.41.0 fixes but which also move under an + records whose defect policyengine-us 2.60.0 fixes but which also move under an input the prompt does not state; 1,935 of 1,984 outputs per model are scored), the file's hash, and the tallies by unlisted input and by engine-defect root cause. diff --git a/docs/terra/design.md b/docs/terra/design.md new file mode 100644 index 00000000..cd0be468 --- /dev/null +++ b/docs/terra/design.md @@ -0,0 +1,152 @@ +# GPT-6.1 Terra release mechanics + +The release driver is `scripts/finish_terra.py`; `scripts/freeze_terra.py` freezes its bound stage. The release adds the `terra/run` supervised run as display and provider id `gpt-6.1-terra` to release `dashboard-data-20261014`, and installs the committed `reference_audit/2026-10-22-engine-upgrade/reference-build/`. The board has 51 models, 1,984 requested outputs, 49 exclusions and 1,935 scored outputs per model. This document describes the release machinery. The lead writes every statement about the resulting scores, judgments and checks. + +## Base and inputs + +`BASE_COMMIT` is `bf845cbe4e92de495150c8660c35ea357d996a8c`, PR #221's squash merge. The run directory, annotations and `reference_audit/held_references.json` at main's `e0217ede` equal that commit's bytes. The payload pin is the published wrapper containing `countries.us`; the compact snapshot stores that country payload inside `data.json.gz`. + +| Input | SHA256 | +| --- | --- | +| Published base payload, 135,840,397 bytes | `22db9a9c052545371687f6afa3551896336abbd15c76f767ebb777a77f6d2268` | +| Base `reference_outputs.csv` | `2d00cf595adf183fcfa3d069756723b5ce09bd4123fbf3e673635474346b3a0c` | +| Base reference sidecar | `0dc1ba15a11a20d9a3915a4537a33127e5406b5fde4797586d39ce5dbf170915` | +| Base exclusion record | `a2ddf91634ed66124d13105a09badea39ec6b5f11863011fa51f9ca17f8f3939` | +| `scenarios.csv` | `71b16212f0c0b3e5d13d8694ce57e362c23248665806c4d6dea7b23ef472858a` | +| Scenario sidecar | `03a66e90b86e9bd0cc77f27520784bd581777762f749675dc716e24c1b8eaebb` | +| Base adjudications, 63 entries | `df4cc1eb27bce6514185d294c4da3c7e76d94b9ead2b8fe921a8fd306090049e` | +| Grounding | `b1e4a9bc74d762f410524a147efcda7d705c3afcfa3dc27f720fa60c54a7b55c` | +| `docs/terra/seed_digest.csv`, 678 cases | `e80285307cb1030ab656fd18eac50437b6f42912a1655a55a9f2f1dad7dd07ed` | + +The seed is `/Users/maxghenis/reviews/policybench-gemini-4-argon/worktree-results/stage2/audit`, whose parent `README.md` identifies it as release 20261014's judged audit. `seed_digest.csv` hashes each case's prompt and verdict. The driver binds that digest and refuses another seed or grounding. The run remains read-only at `/Users/maxghenis/PolicyEngine/policybench/results/local/terra-runs/terra/run`; `pin-inputs` writes its predictions and run-state hashes to `docs/terra/input_pins.json`, which must be committed before export and freeze. + +## Changes from the earlier drivers + +Argon's driver supplies the folding, seed binding, adjudication record gates, `judge_ever_flagged` handling, judge transcript and provenance validation, and template v2 for every new or re-opened case. Carried verdicts keep the template version recorded in their sidecars and their exact seed bytes. `MODELS` contains only `{"terra": "gpt-6.1-terra"}`. `RELEASE_TAG` has one definition in the driver; the spec must agree with it. The lead may change that constant and the matching spec field at freeze time. + +The judge gates are stricter than Argon's. Every verdict that is not carried over from the seed must record `claude-opus-5-5` as the judge requested and the only one reported, `scripts/run_audit_claude.sh` as its runner (the runner the judge step runs) and an ISO 8601 `judged_at_utc` in UTC, whichever models its case lists: a case the installed build re-opened can list incumbents alone. The judge provenance record's note is generated from its entries (`provenance_note`). It tallies the judge model each sidecar reports, the effort and judge template each records and whether each judge ran isolated, and it states no login, schedule or retry history beyond what the entries and their group counts record. Export and the freeze refuse a record whose note differs from the generated one. Every non-carried verdict must also record the hardened runner's isolation and token authentication, and its transcript must bind the staged prompt and accepted answer. Removing the isolation field cannot opt a verdict out of these checks. Each provenance entry's group must equal the approved group for its sidecar's declared account. The provenance command validates a temporary candidate record before atomically replacing the public record; a refusal preserves the previous file or its absence. + +Muse Wonder's driver supplies the installed-build gates and copying, with the build read from its committed audit directory. The directory and pins share one driver table, so repointing a later audit is reviewable. The driver's install step accepts exactly that build. It checks the sidecar against the base plus one engine-upgrade revision, the reviewed actions against their own provenance hash, the builder and inherited module pins, every changed reference, every retained exclusion and the reference narratives. The audit's UTC revision day is 2026-10-23; its directory name records when the audit began. + +| Installed input | SHA256 | +| --- | --- | +| `reference_outputs.csv` | `eab09a0c184c14b0c33679d9ac132d6f1de720c439ac30685a67ca38655184cb` | +| `reference_outputs.csv.meta.json` | `55c17fe298f9ac09ff56b2187d1d314ede7d239e94924da6abb6e0ad2542260c` | +| `reference_exclusions.json` | `91408c0f3d49e1984b436164a047f8cedc3e501feb2099ba0e7d2782ee8ac73d` | +| Builder | `d4b00204390c6ada97bdf91358dc3d60ae3307d101062b8982fa62923cc9c645` | +| `final_actions.json` | `93fc088f0d2617e9e6d5bf5f0b65e4e8709d46bdd64da12e5cb9d92c06c8fd21` | +| Rebuilt reference narratives | `47c33db094072c97ca18bb763526767c9fc23ecc50d153951be54b43182bc5e4` | + +The install rebuilds the four changed narratives through the audit's `scripts/narratives_upgrade.py` and `hand_corrected_narratives.json`. It calls that pinned script's pure `rewrite_explanations` function, validates each supplied amount and derives trace-line counts from the committed traces. This avoids importing the narrative writer SDK and its import-time pricing fetch. Every other explanation row keeps its bytes. The three reference files are copied into the scoring source and staged run, and the new explanations into the staged annotations. A fresh stage can cache the reviewed build before preparation; preparation installs it into the full bundle and renders the audit with its references. A prepared stage can install the same build through the same gates. Later steps refuse a missing, changed or different installed build. + +Four scored references move: scenario_031 SNAP and scenario_028, scenario_117 and scenario_123 `free_school_meals_eligible`. A judge prompt includes both a reference value and its explanation, so these cases are rendered again and their old verdicts set aside even when every incumbent answer stays the same. The approved moves alone may change incumbent scores. Export first puts the base references and exclusion record back in a scratch copy and requires every incumbent's serialized `modelStats` to equal the base byte for byte (`export_on_base_references`, from release 20261010). It also confines the installed CSV's changes to the four approved moves; any remaining incumbent drift stops the release. + +The 49 exclusion records keep their decided values. Sixteen are rechecked, none is regenerated, and no adjudication is dropped for regeneration. PR #242's four r24 cells remain excluded at their decided $0 values, pending Max's d1878. The reference engine's employer-paid coverage default does not decide the prompt's unstated coverage payer. This release adds no ruling on that question. + +Release review r2 (2026-10-29) found that scenario_122's scored Minnesota `state_refundable_credits` reference of $0 rests on `mn_renters_credit_qualifying_crp`, a Certificate of Rent Paid input the prompt never states and policyengine-us defaults to false; with a qualifying CRP the engine pays $1,921 (`reference_audit/2026-10-29-mn-renters-crp/`). The output stays scored at its built $0. The prompt tells models to treat an unlisted boolean as false, and the reference follows that instruction; the exclusion rule would remove an output whose reference rests on an unstated input. Excluding it here would reopen the reviewed 2026-10-22 build, so Max's d2180 decides it for the next release. The spec leaves the ruling out: install-references binds the spec's hash, and the ruling changes no exclusion, adjudication or triage decision. + +Argon's open `triage_adjudications` mechanism remains available with the build installed. The initial spec has no proposals, ruled adjudications or triage decisions. If triage needs a developer decision, the lead adds the exact allowed entry and its `triage_decided_on` and `triage_adjudications_written_on` dates to the spec, installs the same reviewed build again to bind the updated spec, then runs `adjudicate-exclusions` and triage again. An entry may affirm a flagged reference with its basis or settle a developer-only row class on an unflagged case, and keeps the output scored. The record gates continue to require the judge's class and bound verdict. Wording corrections go through the stage's `wording-amendments.json`. + +Main's later disclosure changes also apply. PR #231's `live_calls`, `cache_hit_calls` and `live_elapsed_seconds` columns must survive the Terra fold and pass the driver's provenance checks. Counts repeat over rows from a shared request group; live time is apportioned like `elapsed_seconds`, and replayed responses contribute zero live time. Incumbent rows written before these columns existed retain their unknown values. Pandas concatenation promotes Terra's integer call counts to floats alongside those empty incumbent cells, so preparation restores every Terra cell from its immutable source CSV after folding and validates all columns as exact text. PR #228's latency convention continues to use each household's summed recorded elapsed time, including cache lookup time, and records only the successful retry attempt. The paper's latency disclosures must explain replayed households. PR #230 prices an uncosted row only when that row recorded both prompt and completion tokens; a model with no recorded usage has no computed cost. `CARRIED_USAGE` preserves the published Fable 5 cost, tokens and latency in their original key order, since its board rows were rebuilt without those fields. + +The pyproject pin and `uv.lock` must both name policyengine-us 2.60.0. The driver checks these against the installed sidecar during install, preparation and freeze. The lead updates those two files before installing the build; the supplied development venv stays on 2.41.0. The freeze retains treatment validation: Terra's run-state treatment must equal its registry card at the time of freezing. It installs the new reference revision and manifest pins, updates held-reference value pins when required, and updates the paper's reference-engine sentence. The lead owns the accompanying results prose. + +## Lead command sequence + +These commands are for the lead after integrating the driver into `/Users/maxghenis/PolicyEngine/policybench-wt/terra-release`. They have deliberately not been executed while implementing the driver. Keep the run, seed and grounding sources read-only. Use a new stage directory. Provision the publication-check venv at the path below separately with the newest published policyengine-us before the final check; keep the supplied `.venv` unchanged. + +```bash +cd /Users/maxghenis/PolicyEngine/policybench-wt/terra-release +export OPENBLAS_NUM_THREADS=1 PYTHONDONTWRITEBYTECODE=1 PYTHONPATH="$PWD" +PB_PY=/Users/maxghenis/PolicyEngine/policybench-wt/terra-release/.venv/bin/python +PB_RUNS=/Users/maxghenis/PolicyEngine/policybench/results/local/terra-runs +PB_SEED=/Users/maxghenis/reviews/policybench-gemini-4-argon/worktree-results/stage2/audit +PB_GROUNDING=/Users/maxghenis/PolicyEngine/policybench/results/local/unified_audit/grounding.csv +PB_STAGE=/Users/maxghenis/PolicyEngine/policybench-wt/terra-release/results/local/terra/stage +PB_AUDIT=/Users/maxghenis/PolicyEngine/policybench-wt/terra-release/reference_audit/2026-10-22-engine-upgrade +PB_BUILD="$PB_AUDIT/reference-build" +PB_RUN=us_full_run_20260612_policyengine_4_16_1_populace +PB_CHECK_VENV=/Users/maxghenis/PolicyEngine/policybench-wt/terra-release/results/local/terra/publication-check-venv +PB_TAG=$("$PB_PY" -c 'import sys; sys.path.insert(0, "scripts"); import finish_terra as d; print(d.RELEASE_TAG)') + +"$PB_PY" scripts/finish_terra.py --step pin-inputs --runs-root "$PB_RUNS" +``` + +Commit `docs/terra/input_pins.json`. Change `policyengine-us==2.41.0` to `policyengine-us==2.60.0` in `pyproject.toml`, then run `uv lock --upgrade-package policyengine-us` and commit those two files. This updates the lock without syncing the supplied venv. The install and freeze check the resulting pins. + +```bash +"$PB_PY" scripts/finish_terra.py --step install-references --stage-dir "$PB_STAGE" \ + --grounding "$PB_GROUNDING" + +# Optional explicit seed binding; prepare also binds and verifies the seed. +"$PB_PY" scripts/finish_terra.py --step bind-seed --stage-dir "$PB_STAGE" \ + --audit-seed "$PB_SEED" --grounding "$PB_GROUNDING" + +"$PB_PY" scripts/finish_terra.py --step prepare --runs-root "$PB_RUNS" \ + --stage-dir "$PB_STAGE" --audit-seed "$PB_SEED" --grounding "$PB_GROUNDING" + +# Supply the authorized isolated judge login to these commands. +export CLAUDE_CONFIG_DIR="$HOME/.policybench-judge/pb-judge-config" +"$PB_PY" scripts/finish_terra.py --step judge --stage-dir "$PB_STAGE" +"$PB_PY" scripts/restate_gpt61sol_adjudications.py --stage-dir "$PB_STAGE" \ + --audit-seed "$PB_SEED" +"$PB_PY" scripts/finish_terra.py --step triage --stage-dir "$PB_STAGE" +``` + +The judge command requires the authorized `CLAUDE_CODE_OAUTH_TOKEN` and `AUDIT_ACCOUNT` environment values expected by `scripts/run_audit_claude.sh`. Export neither credential into a committed file. The restatement command updates carried decisions' judge fields from the bound seed and current verdicts while preserving their decisions. If restatement or triage stops, review the bound verdicts, `reference-flags.csv` and `unresolved-rows.csv` where present, record any permitted developer decision in the spec, set its two date fields, then continue: + +```bash +# Rebind after a spec edit, then apply its decisions and repeat triage. +"$PB_PY" scripts/finish_terra.py --step install-references --stage-dir "$PB_STAGE" \ + --grounding "$PB_GROUNDING" +"$PB_PY" scripts/finish_terra.py --step adjudicate-exclusions --stage-dir "$PB_STAGE" +"$PB_PY" scripts/finish_terra.py --step triage --stage-dir "$PB_STAGE" + +"$PB_PY" scripts/finish_terra.py --step provenance --stage-dir "$PB_STAGE" +``` + +Commit the checked `docs/terra/judge_provenance.json`, its generated note unedited, and any spec changes before export. Fill the result placeholders below and update the paper's release prose before rendering. + +```bash +"$PB_PY" scripts/finish_terra.py --step export --stage-dir "$PB_STAGE" +"$PB_PY" scripts/freeze_terra.py --stage-dir "$PB_STAGE" --dry-run +"$PB_PY" scripts/freeze_terra.py --stage-dir "$PB_STAGE" + +"$PB_PY" "$PB_AUDIT/scripts/sweep_timing.py" check --build "$PB_BUILD" \ + --snapshot "$PWD/paper/snapshot/20260501/runs/$PB_RUN" \ + --check-venv "$PB_CHECK_VENV" + +"$PB_PY" scripts/date_terra_judge_verdicts.py --stage-dir "$PB_STAGE" + +"$PB_PY" paper/render_paper.py +"$PB_PY" scripts/freeze_snapshot.py --rendered-only +"$PB_PY" scripts/freeze_terra.py --stage-dir "$PB_STAGE" --finalize +``` + +Export and the freeze reject every `by_model` path anywhere under the bundle before reading predictions. Audit preparation, prompt rendering and parse verification receive an explicit reader that opens only the bound combined `us/predictions.csv`, never discovers alternate files and never writes predictions. It checks for shadows around the read, so a shadow introduced during reference loading is refused without changing the combined CSV. All consumers use that combined file; the all-column comparison against the pinned run therefore covers the data the rebuild uses, including cost, latency and call disclosures. A manifest's `parse_failure_only` flag must agree with predictions: it is true exactly when every wrong model's prediction for that case is missing or unparsed. Both directions of disagreement stop export and the freeze. + +CLI export copies the stage into a disposable sibling directory, then runs triage and every later export check there. Unresolved reference flags, missing verdicts and later refusals preserve every original stage file's bytes, including existing diagnostics, annotations and the release receipt. The payload builder uses a further disposable bundle containing only its combined CSV and declared export inputs. After triage, roster, scope, schema and receipt-input checks succeed, the CLI promotes diagnostics, annotations, payload, country data and analysis as one validated output set. It also promotes every other file the receipt binds whose bytes triage changed, such as the adjudication record after triage applies its reasoning amendments, so the stage holds exactly the bytes the receipt names. It replaces each file atomically and the release receipt last. Promotion across multiple files does not provide crash recovery. + +Export and the freeze refuse every verdict-bearing audit directory outside the manifest's judged cases, including verdicts attached to parse-only cases. Directory symlinks beneath the audit cases are refused so linked subtrees cannot evade the inventory. The published provenance tally receives exactly the manifest case IDs that passed verdict validation and whose evidence is bound in the export receipt. The shared freezer accepts this explicit list while preserving its historical whole-tree default for earlier releases. + +The export receipt also binds the full dependency files, reference-build timing record, existing snapshot manifest, versions file and rendered paper inventory, including absence of optional PDF or web artifacts. The freeze checks these bindings before release writes. Scoring's `benchmark_specs.json` and `population_weights.json` must equal their `BASE_COMMIT` blobs. Historical versions and every field outside the live entry's release description and label must equal the base versions file. A successful freeze retains the original repository-input hashes and appends exact hashes of its generated manifest and versions file, permitting an identical repeated freeze. + +The freeze also records the SHA256 of the manifest with `rendered_paper_artifacts` removed, using the freezer's canonical JSON serialization. After the publication check, paper render and rendered-only re-pin, `--finalize` validates the completed stage and receipt, re-gates a changed publication timing record through the installed build, checks that the manifest core is unchanged, and verifies the rendered pins and app paper snapshot against the served files. It preserves the export and post-freeze bindings and atomically records accepted publication and rendered-output hashes in `repository_postrender`, using `null` for removed files. Changes to other repository inputs are refused, and base data and historical versions retain their existing checks. Repeated finalization produces identical receipt bytes, repeated dry runs and freezes accept the finalized files, and later edits are refused again. Receipts without the manifest-core binding require another freeze before finalization. + +The freeze independently checks the run-state evidence kind after comparing prediction cells as text; pandas can infer different types in the source-only and combined frames. It also requires every applied adjudication's exact sentence after wording amendments have been replayed. + +Freeze writes begin with the pointer, versions file and adjudication copy. The shared freezer then deletes and reconstructs the run payload, compressed predictions, references, scenarios, metadata, exclusions, analysis, top-level CSVs, serving configuration and annotations, and writes the manifest and `paperSnapshot.json`. Its reference, analysis, treatment, adjudication and manifest checks run during that reconstruction. The driver next writes amendments and runs `verify_frozen`, writes the app cache and staged prediction gzip and checks asset equality, then writes a pending receipt and atomically replaces `release-ready.json`; no gate follows receipt replacement. If a failure after the first write leaves the bound versions file or manifest different from both its exported hash and any accepted prior post-freeze hash, restore those repository inputs to the receipt-bound bytes or re-export before retrying. This includes reconstruction checks, `verify_frozen`, asset equality or receipt-write/replacement failures when either bound file changed. A pointer-only failure leaves those bindings valid. An identical repeated freeze also leaves them valid, even if it fails before replacing the receipt, because the accepted post-freeze hashes still match. Other partially written artifacts can still need repair; the bindings determine whether a new export is required. + +Export writes `data-board51.json` and a hash-bound `release-ready.json`. The resumed steps after installation and the freeze require `stage.json` to record `early` and `partial` as the boolean `false` (`require_release_stage`); a rehearsal stage, or one missing either flag, never becomes a release. Both freeze modes rebuild that payload from its bound inputs and validate every gate; `--dry-run` validates before the following freeze command writes the repository artifacts. The freeze uploads nothing. If the publication check finds another scored move, stop and stage a reviewed build for it before proceeding. + +## Lead completion record + +- **Result.** GPT-6.1 Terra gets 93.14% of answers within $1, weighted by household impact, #3 of 51 on the 1,935 scored outputs, with every output parsed (bounded score 97.19). Its 100 households cost $1.2532 ($0.0125 each) and took a median 22.4 seconds each, all live calls. It answered on 2026-10-26 between 22:11 and 22:28 UTC (board run 2, input pins b0cfa0db). The board's response window is 2026-06-12 to 2026-10-26 and the snapshot is dated 2026-10-27. +- **Judge.** The audit covers 681 cases: 551 verdicts carried over, and 127 cases were re-opened, among them scenario_031's `snap`, one of the four changed references, whose earlier verdict install-references set aside because its prompt re-renders on policyengine-us 2.60.0. The three new cases are the other three changed references, `free_school_meals_eligible` for scenarios 028, 117 and 123. Claude Opus 5.5 judged the 130 on 2026-10-27 under the isolated `setup-token 2` login (`docs/terra/judge_provenance.json`). Scenario 008's `payroll_tax` verdict left out one model in nine judgings in a row; it passed at 14:47 UTC under the per-case schema (7d71b7a0, c5974881). +- **Triage.** `restate_gpt61sol_adjudications.py` restated the judge fields of 42 entries, every committed decision on a re-opened case. Triage read 10,999 rows in 990 cases and flagged no reference: `reference-flags.csv` and `unresolved-rows.csv` hold only their headers, so triage needed no decision. Triage also applied 1,522 wording amendments in 117 cases, listed in `us_wording-amendments.json`. Round 3 appended 51 more in seven cases, each answering a finding of release review r2: the reasoning, case note and rows of scenarios 005, 064, 120 and 122, and 42 sentence starts that named the package as "Policyengine-us 2.60.0" or "PolicyEngine 2.60.0". The stage's list then held 1,573. Round 4 appended five more in three cases, each answering a finding of release review r3: scenario_122's case note and claude-fable-5's row, scenario_064's case note and reasoning, and scenario_120's reasoning. The stage's list then held 1,578. +- **Export and freeze.** The first export and freeze ran on 2026-10-28 at 2677b116, before the wording review (logs: `~/reviews/policybench-gpt-6-1-terra/freeze-run/`). The release ran again on 2026-10-29 with the review's amendments. Export first ran from 08:03 to 08:07 UTC at 4332ff96, and the freeze dry run refused it: export promoted a fixed list of files and left out the adjudication record that triage amends, so the receipt bound bytes the stage did not hold. Commit 4984698a makes export promote every bound file whose bytes triage changed. Export then ran from 08:12 to 08:15 UTC and staged GPT-6.1 Terra at 93.138833%, #3 of 51 (n = 1,935). The freeze dry run (08:15 to 08:18) validated the release (`RELEASE_TAG`): 51 models, payload 214eed92, references on policyengine-us 2.60.0, 49 exclusions (none new), no adjudications beyond the ruled outputs, 1,522 wording amendments, model responses 2026-06-12 to 2026-10-26, snapshot 2026-10-27, nothing written. The freeze (08:18 to 08:22) rebuilt the snapshot and exited 0, its treatment-fingerprint, reference, analysis, adjudication and manifest checks and `verify_frozen` included. Logs: `~/reviews/policybench-gpt-6-1-terra/freeze-run-r2/`. Round 3 ran the release again on 2026-10-29 with the 51 new amendments (logs: `~/reviews/policybench-gpt-6-1-terra/freeze-run-r3/`). Before it, the lead restored the staged adjudication record to d923dd52's bytes, so that export applied every reasoning amendment from the base text. Export ran from 16:30 to 16:34 UTC at 25d779d7 and staged GPT-6.1 Terra at 93.138833%, #3 of 51 (n = 1,935). The freeze dry run refused it at 16:34 UTC: "stage.json's references_installed is not the installed build's record". Commit 25d779d7 had written the CRP ruling into `docs/terra/spec.json`, whose hash install-references binds in `stage.json`. Commit 3654e5d5 restored the bound spec and moved the ruling to this file. The freeze dry run (16:38 to 16:42) then validated the release: 51 models, payload 5de82780, references on policyengine-us 2.60.0, 49 exclusions (none new), no adjudications beyond the ruled outputs, 1,573 wording amendments, model responses 2026-06-12 to 2026-10-26, snapshot 2026-10-27, nothing written. The freeze (16:42 to 16:52) rebuilt the snapshot and exited 0. Round 4 ran the release again on 2026-10-30 with the five new amendments (logs: `~/reviews/policybench-gpt-6-1-terra/freeze-run-r4/`), after the lead again restored the staged adjudication record to d923dd52's bytes. Export ran from 02:13 to 02:16 UTC at 162c1666 and staged GPT-6.1 Terra at 93.138833%, #3 of 51 (n = 1,935). The freeze dry run (02:16 to 02:19) validated the release: 51 models, payload 67cb0d14, references on policyengine-us 2.60.0, 49 exclusions (none new), no adjudications beyond the ruled outputs, 1,578 wording amendments, model responses 2026-06-12 to 2026-10-26, snapshot 2026-10-27, nothing written. The freeze (02:19 to 02:24) rebuilt the snapshot and exited 0. +- **Publication check.** It ran on 2026-10-29 from 16:52 to 17:02 UTC on policyengine-us 2.78.0, the newest release (uploaded 2026-10-29 at 15:09 UTC), in `results/local/terra/publication-check-venv` (Python 3.12, policyengine-core 3.33.13). It gives the same value as 2.60.0 for all 1,935 scored outputs. It moves one excluded output, scenario_121's `federal_income_tax_before_refundable_credits`, by $10.98; that output keeps the value it was decided on. Record: `reference_audit/2026-10-22-engine-upgrade/verification/sweep_timing.json` and `publication_check_2_78_0.csv`. Round 4 left the reference build and its engine as they were and did not run the check again. +- **Judge evidence.** After the freeze, `scripts/date_terra_judge_verdicts.py` wrote `docs/terra/judge_verdicts_20261027.json`, the stage verdict of each of the 42 restated decisions, and filled release 20261014's 2026-10-14 triage wave in `reference_audit/2026-09-28/verification/judge_verdicts.json` with its commit (bf845cbe, #221, committed 2026-10-14) and the verdicts that commit published. The release decides no wave; a second run writes the same bytes. +- **Rendering.** The release venv lacked the paper's render extra and still held policyengine-us 2.41.0, where `uv.lock` pins 2.60.0, so on 2026-10-28 the lead synced it to its lock (`uv sync --extra docs --extra dev --inexact`; `uv.lock` and `pyproject.toml` unchanged). On 2026-10-29 `paper/render_paper.py` rendered the HTML and PDF paper from 08:28 to 08:30 UTC, `scripts/freeze_snapshot.py --rendered-only` re-pinned the PDF (sha256 84bdb41e) and the 17 web files in the manifest and `app/src/paperSnapshot.json`, and `--finalize` bound them in the receipt at 08:30 UTC. Round 3 rendered the paper from 17:03 to 17:06 UTC, re-pinned the PDF (sha256 378ee2d6) and the web files from 17:06 to 17:07, and finalized at 17:07. Round 4 rendered the paper from 02:24 to 02:26 UTC, re-pinned the PDF (sha256 501fb903) and the web files at 02:26, and finalized at 02:27. +- **Suites.** The first Python suite on that tree (08:30 to 09:11 UTC) failed two of 6,838 tests, which d2f5b5f8 repaired: the restatement test still required release 20261014's reasoning where export now delivers the five listed reasoning amendments, and a comment from 8da81d03 spelled Muse Wonder's release tag. Three runs at d2f5b5f8 then stopped on the run's disk guard before they finished, with no failure so far. The first of them (09:13 to 10:02) kept every test's temporary folder and reached the guard's 101 GB floor holding 6.3 GB of them; from then on pytest deleted each passing test's folder (`-o tmp_path_retention_policy=failed`). The next two (10:43 to 11:37 and 12:08 to 12:15) stopped when free disk on the shared host fell under the guard's floor while the suite's own folders held 0.2 GB or less. Before the 11:37 stop, that run's subprocesses had also left 0.76 GB in 11 temp folders outside the basetemp, which the lead removed at 11:41 UTC. The fifth run, from 12:16 to 13:39 UTC, passed (6,838 passed, 71 skipped), and so did the app's suite (183 passed). Publication needed no manual preparation beyond these steps and the move of three hand-written references (the release note, the benchmark card and this record) from the 2.74.2 check to 2.76.0 at the pause after the publication check. Round 3 moved the same three to 2.78.0 at its pause (17:02 to 17:03 UTC). Its Python suite, from 17:07 to 19:19 UTC, failed one test (6,837 passed, 71 skipped): `test_card_states_the_engines_behind_scored_and_excluded_references` still required the 2.17.0 PyPI check that 25d779d7 removed from the card. Commit 065202d1 repairs that test alone, and no other test module imports it. With 065202d1 on the run's tree, `tests/test_disclosures.py` passed (38 passed), and so did the app's suite (183 passed). Round 4 had no pause, since it did not run the check again; the three references keep round 3's 2.78.0 check. Its first Python suite, from 02:27 to 02:40 UTC, stopped on the run's disk guard when its basetemp passed 1.5 GB: the lead had launched the run without round 3's `PYTEST_ADDOPTS=-o tmp_path_retention_policy=failed`, so pytest kept every passing test's folder. The guard removed the folders, and the lead relaunched the run with that setting at 02:43; it skipped the finished steps. The second Python suite, from 02:43 to 03:47 UTC, passed (6,838 passed, 71 skipped), and so did the app's suite (183 passed). +- **Publication.** Max approved publication on 2026-10-31 (d2200). The public board gains GPT-6.1 Terra that day, so the release note takes that date and names the 2026-10-27 snapshot. The tag, the payload and the paper keep their frozen bytes. diff --git a/docs/terra/input_pins.json b/docs/terra/input_pins.json new file mode 100644 index 00000000..a15e175c --- /dev/null +++ b/docs/terra/input_pins.json @@ -0,0 +1,12 @@ +{ + "inputs": { + "terra": { + "run": "terra-runs/terra/run", + "sha256": { + "predictions.csv": "6de90940fb3774b4d3c96722e11de33e47b375da1e2bc1a4d5b53dff253b69cb", + "run_state.json": "e62631937de319f4dba55de7876dc5f6e12703d6063143630d8b850aa52acb7d" + } + } + }, + "note": "The sha256 of each new model's supervised run files as the run finished, written by scripts/finish_terra.py --step pin-inputs from the run directory. prepare copies them into the stage's inputs//; export and the freeze refuse a staged copy that is not these bytes, and read this file as committed at HEAD." +} diff --git a/docs/terra/judge_provenance.json b/docs/terra/judge_provenance.json new file mode 100644 index 00000000..b1491e9a --- /dev/null +++ b/docs/terra/judge_provenance.json @@ -0,0 +1,1828 @@ +{ + "counts": { + "isolated: setup-token 2": 130 + }, + "note": "Provenance of the 130 new judge verdicts in the GPT-6.1 Terra stage: the cases it re-opened, because GPT-6.1 Terra joined a case or the installed reference build changed a reference value or explanation it shows. Each entry gives its verdict's and prompt's sha256 and the fields its sidecar (verdict.meta.json) records. Judge model reported: claude-opus-5-5 (130). Effort recorded: xhigh (130). Judge template: v2 (130). Isolation: isolated (130). An isolated entry's sidecar records the isolation scripts/run_audit_claude.sh ran its judge under (judge_isolation) and a token login (judge_auth method oauth_token), and its transcript passes the runner's checks. Counts are by the group of the account each sidecar declares.", + "verdicts": [ + { + "case_id": "us__scenario_000__federal_income_tax_before_refundable_credits", + "group": "isolated: setup-token 2", + "isolated": true, + "judge_account_declared": "claude setup-token login (token sha256 6a6daf56361b), agent-secret pb-judge", + "judge_effort": "xhigh", + "judge_model_reported": [ + "claude-opus-5-5" + ], + "judge_template_version": 2, + "judged_at_utc": "2026-10-27T08:07:01.417178+00:00", + "prompt_sha256": "f1a6a39d08bc028ee3444451b6e1b7ca10403ddb4e96a5c79f269fd8fc4ffb45", + "verdict_sha256": "5dd751bb28d227ce6b0d92c70159bbc2db6cdb626190a3f71465647b45992d1c" + }, + { + "case_id": "us__scenario_005__federal_income_tax_before_refundable_credits", + "group": "isolated: setup-token 2", + "isolated": true, + "judge_account_declared": "claude setup-token login (token sha256 6a6daf56361b), agent-secret pb-judge", + "judge_effort": "xhigh", + "judge_model_reported": [ + "claude-opus-5-5" + ], + "judge_template_version": 2, + "judged_at_utc": "2026-10-27T08:12:09.771450+00:00", + "prompt_sha256": "226373efe7da9903ffeb837222cb7c8a0f2d62071fb8805f60ada64c7fac48f1", + "verdict_sha256": "0c978753fab15a01d0f990de6265dc8aa9504c7a2e502704b347ded9c606a4f6" + }, + { + "case_id": "us__scenario_005__state_income_tax_before_refundable_credits", + "group": "isolated: setup-token 2", + "isolated": true, + "judge_account_declared": "claude setup-token login (token sha256 6a6daf56361b), agent-secret pb-judge", + "judge_effort": "xhigh", + "judge_model_reported": [ + "claude-opus-5-5" + ], + "judge_template_version": 2, + "judged_at_utc": "2026-10-27T08:16:27.816214+00:00", + "prompt_sha256": "a4713749b9fdd0aa70b7e288dda8624dcca229b2592c69a12187e75a6ec7a398", + "verdict_sha256": "1101f1169e8a299739bda346ca52e3b6890f50f2911b97b2b01d01722facd6fa" + }, + { + "case_id": "us__scenario_007__state_income_tax_before_refundable_credits", + "group": "isolated: setup-token 2", + "isolated": true, + "judge_account_declared": "claude setup-token login (token sha256 6a6daf56361b), agent-secret pb-judge", + "judge_effort": "xhigh", + "judge_model_reported": [ + "claude-opus-5-5" + ], + "judge_template_version": 2, + "judged_at_utc": "2026-10-27T08:18:12.725911+00:00", + "prompt_sha256": "3846fee914973b0fb311767686628e6c6446f89a30047374bbd41c9679936a61", + "verdict_sha256": "d409aa8095fded2ab69a838bdac2cc18549825b6fc16a44c3ec846a4da452759" + }, + { + "case_id": "us__scenario_007__state_refundable_credits", + "group": "isolated: setup-token 2", + "isolated": true, + "judge_account_declared": "claude setup-token login (token sha256 6a6daf56361b), agent-secret pb-judge", + "judge_effort": "xhigh", + "judge_model_reported": [ + "claude-opus-5-5" + ], + "judge_template_version": 2, + "judged_at_utc": "2026-10-27T08:18:55.905772+00:00", + "prompt_sha256": "7a8ec26dd651bdacac106610fe8f32f219edf7c95d5a6e977ada25141b07efff", + "verdict_sha256": "0c397d9d44feb2823d435fa9f6fa46ff7c40dba9b749c67d1f2d8380056aeedc" + }, + { + "case_id": "us__scenario_008__federal_refundable_credits", + "group": "isolated: setup-token 2", + "isolated": true, + "judge_account_declared": "claude setup-token login (token sha256 6a6daf56361b), agent-secret pb-judge", + "judge_effort": "xhigh", + "judge_model_reported": [ + "claude-opus-5-5" + ], + "judge_template_version": 2, + "judged_at_utc": "2026-10-27T08:20:26.224750+00:00", + "prompt_sha256": "5d959e428ebc6d49105add454716b651b70c0da422f106ab663540a3952f27bc", + "verdict_sha256": "5fed71bf1e266283c64152a43851573d1530e08ce26ef11df1ee6e2fce790969" + }, + { + "case_id": "us__scenario_008__payroll_tax", + "group": "isolated: setup-token 2", + "isolated": true, + "judge_account_declared": "claude setup-token login (token sha256 6a6daf56361b), agent-secret pb-judge", + "judge_effort": "xhigh", + "judge_model_reported": [ + "claude-opus-5-5" + ], + "judge_template_version": 2, + "judged_at_utc": "2026-10-27T14:47:06.752028+00:00", + "prompt_sha256": "2195512414a3ef61ab8342c03561bd0a566ba7aa5447944a09ed2301922cfb5c", + "verdict_sha256": "29dbb2f1f300547c32a0b27146ee2bbef73184c573be957643f0f22af86bf31a" + }, + { + "case_id": "us__scenario_008__snap", + "group": "isolated: setup-token 2", + "isolated": true, + "judge_account_declared": "claude setup-token login (token sha256 6a6daf56361b), agent-secret pb-judge", + "judge_effort": "xhigh", + "judge_model_reported": [ + "claude-opus-5-5" + ], + "judge_template_version": 2, + "judged_at_utc": "2026-10-27T08:23:05.655955+00:00", + "prompt_sha256": "a219f3221d53977b9faa6e1bb61fe5bf72ae7f37d9a261a1c45ab59ca4ab9d5f", + "verdict_sha256": "490485e2866c6c57e5bfbb1332af868817b53dd3be32021ff8d0bd4170c3a558" + }, + { + "case_id": "us__scenario_008__state_refundable_credits", + "group": "isolated: setup-token 2", + "isolated": true, + "judge_account_declared": "claude setup-token login (token sha256 6a6daf56361b), agent-secret pb-judge", + "judge_effort": "xhigh", + "judge_model_reported": [ + "claude-opus-5-5" + ], + "judge_template_version": 2, + "judged_at_utc": "2026-10-27T08:24:57.568826+00:00", + "prompt_sha256": "bd0108df0d4d11c50bb664274cf2dd5c9048ece18c59548bed1089ccf61c13f8", + "verdict_sha256": "346520633a9f38fb13c51ee31287dd2bda6486b42a0a91a5518c8a70069402d8" + }, + { + "case_id": "us__scenario_012__federal_refundable_credits", + "group": "isolated: setup-token 2", + "isolated": true, + "judge_account_declared": "claude setup-token login (token sha256 6a6daf56361b), agent-secret pb-judge", + "judge_effort": "xhigh", + "judge_model_reported": [ + "claude-opus-5-5" + ], + "judge_template_version": 2, + "judged_at_utc": "2026-10-27T08:26:08.645105+00:00", + "prompt_sha256": "d8a54601e02621ae7c51aefad141618a71d236335dec16037771987faa3f43a0", + "verdict_sha256": "31759cbb29bf88503df7427f7941c7fbb30d3364c16264cfdc60ca257c5dcbc4" + }, + { + "case_id": "us__scenario_012__snap", + "group": "isolated: setup-token 2", + "isolated": true, + "judge_account_declared": "claude setup-token login (token sha256 6a6daf56361b), agent-secret pb-judge", + "judge_effort": "xhigh", + "judge_model_reported": [ + "claude-opus-5-5" + ], + "judge_template_version": 2, + "judged_at_utc": "2026-10-27T08:27:48.652592+00:00", + "prompt_sha256": "3dc10dcac5aa332ee699414ab8f3d564e36c764731daa8158e43a1ece29b4a7a", + "verdict_sha256": "04f9cc065f151f0fc1f0c7e76d3086189d0b45c1dd6208af7adbaa160731764b" + }, + { + "case_id": "us__scenario_013__snap", + "group": "isolated: setup-token 2", + "isolated": true, + "judge_account_declared": "claude setup-token login (token sha256 6a6daf56361b), agent-secret pb-judge", + "judge_effort": "xhigh", + "judge_model_reported": [ + "claude-opus-5-5" + ], + "judge_template_version": 2, + "judged_at_utc": "2026-10-27T08:29:07.739178+00:00", + "prompt_sha256": "e3f320a5f0d875f9212c00aac2d502e7f4503fc98518832b7d776dd4826c9881", + "verdict_sha256": "01085b297580150a9003b8608c45bc25b0bcaba63bd43550dd78cf23b488094a" + }, + { + "case_id": "us__scenario_013__state_refundable_credits", + "group": "isolated: setup-token 2", + "isolated": true, + "judge_account_declared": "claude setup-token login (token sha256 6a6daf56361b), agent-secret pb-judge", + "judge_effort": "xhigh", + "judge_model_reported": [ + "claude-opus-5-5" + ], + "judge_template_version": 2, + "judged_at_utc": "2026-10-27T08:30:05.009907+00:00", + "prompt_sha256": "bbe5eb1fc120cdb9d874c3b331a690b1dd218861aae394798bfea7801225df4f", + "verdict_sha256": "3350869dd73964191100578ef3da330b5e35e1de88a01679ebfef3e13d419df6" + }, + { + "case_id": "us__scenario_014__state_income_tax_before_refundable_credits", + "group": "isolated: setup-token 2", + "isolated": true, + "judge_account_declared": "claude setup-token login (token sha256 6a6daf56361b), agent-secret pb-judge", + "judge_effort": "xhigh", + "judge_model_reported": [ + "claude-opus-5-5" + ], + "judge_template_version": 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The verdict each restatement replaced is release 20261014's entry (git show bf845cbe4e92:annotations/us_full_run_20260612_policyengine_4_16_1_populace/us_adjudications.json). The release decides no wave.", + "release": "dashboard-data-20261027", + "base_commit": "bf845cbe4e92de495150c8660c35ea357d996a8c", + "cases": { + "us__scenario_005__federal_income_tax_before_refundable_credits": { + "judge_model": "claude-opus-5-5", + "case_failure_source": "llm_error", + "case_failure_subtype": "taxable_income_or_deductions", + "reference_suspect": true, + "judged_at_utc": "2026-10-27T08:12:09.771450+00:00", + "verdict_sha256": "0c978753fab15a01d0f990de6265dc8aa9504c7a2e502704b347ded9c606a4f6" + }, + "us__scenario_008__state_refundable_credits": { + "judge_model": "claude-opus-5-5", + "case_failure_source": "reference_later_law", + "case_failure_subtype": "state_local_rule", + "reference_suspect": false, + "judged_at_utc": "2026-10-27T08:24:57.568826+00:00", + "verdict_sha256": "346520633a9f38fb13c51ee31287dd2bda6486b42a0a91a5518c8a70069402d8" + }, + "us__scenario_015__local_income_tax": { + "judge_model": "claude-opus-5-5", + "case_failure_source": 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The release adds GPT-6.1 Terra and installs reference_audit/2026-10-22-engine-upgrade/reference-build/, moving the references from policyengine-us 2.41.0 to 2.60.0. Its four approved scored moves are scenario_031 SNAP and scenario_028, scenario_117 and scenario_123 free school meals. All 49 exclusion records remain, sixteen are rechecked, and none is regenerated or newly excluded. Every model remains scored on 1,935 outputs. This spec starts with no proposals, ruled adjudications or triage decisions; a later developer triage decision must follow the driver's existing record and date gates.", + "release_tag": "dashboard-data-20261027", + "base_tag": "dashboard-data-20261014", + "base_sha256": "22db9a9c052545371687f6afa3551896336abbd15c76f767ebb777a77f6d2268", + "rulings": { + "engine": "Max, 2026-09-28: 'we should be using the latest pe for this always!'. Install the reviewed 2026-10-22 audit's build on policyengine-us 2.60.0, dated 2026-10-23 UTC in its sidecar, and rerun its publication check before publication.", + "r24": "PR #242 keeps scenario_002 and scenario_107 federal income tax and scenario_121 federal and state income tax excluded at their decided $0 values. The 2.60.0 engine's employer-paid disability-coverage default reaches their alternative values, while the prompt still leaves who paid for the coverage unstated. Max's d1878 remains pending; deciding that reference reading is outside this release." + }, + "proposals": [], + "adjudications": [], + "restated_adjudications": [], + "upgrade_adjudications": [], + "triage_adjudications": [], + "snapshot_date": "2026-10-27" +} diff --git a/paper/index.qmd b/paper/index.qmd index 6eedc53b..d5c0d31d 100644 --- a/paper/index.qmd +++ b/paper/index.qmd @@ -44,9 +44,13 @@ from policybench.spec import ( ) pd.set_option("display.max_colwidth", None) -# The October 10 move (policyengine-us 2.15.17 to 2.38.6), which the -# references' last move followed: its engine_upgrade_* sentences. +# The October 10 move (policyengine-us 2.15.17 to 2.38.6) and the October 13 +# move (2.38.6 to 2.41.0), which the references' last move, to 2.60.0 on +# October 23, followed: their engine_upgrade_* sentences. r10 = r.upgrade_view("2.38.6") +r12 = r.upgrade_view("2.41.0") +# The last move returns no excluded output to scoring, as its paragraph says. +assert r.engine_upgrade_restored_count == 0, r.engine_upgrade_restored_count # The August 2026 refresh is US-only (the UK leg is deferred). Every constant # below is derived from the frozen manifest so a future refresh updates the @@ -892,8 +896,8 @@ snapshot_provenance = pd.DataFrame( scope_rationale = pd.DataFrame( [ ["Included", "Direct tax, credit, benefit, health-support, and coverage outputs that a household-facing model could plausibly be asked to estimate from household facts."], - ["Excluded", "Intermediate tax bases, payroll subcomponents, and outputs that mainly require unavailable history, restricted local market data, restricted program-administration data, or take-up assignment rather than rule calculation."], - ["Binary coverage outputs", "Requested as 0/1 eligibility flags and scored as classification tasks; their dollar values are used only as impact-weight proxies, not as requested model outputs."], + ["Excluded", "Intermediate tax bases, payroll subcomponents, and outputs whose answer turns mainly on unavailable history, restricted local market data, restricted program-administration data, or take-up assignment."], + ["Binary coverage outputs", "Requested as 0/1 eligibility flags and scored as classification tasks; their dollar values serve only as impact-weight proxies, and no prompt asks for them."], ["WIC", "The benchmark asks for person-level WIC eligibility. It does not ask models to estimate a WIC dollar amount."], ], columns=["Scope decision", "Rationale"], @@ -912,11 +916,17 @@ def october_upgrade_row(view) -> list[str]: else "earlier releases excluded them, and they return to scoring at the " "new version's values" ) + fixes = ( + f"The move from policyengine-us {move.previous_engine_version} fixes the " + f"engine defects behind {restored} outputs ({split}). " + if restored + else f"The move from policyengine-us {move.previous_engine_version} " + "returns no excluded output to scoring. " + ) return [ f"US references on policyengine-us {move.engine_version} " f"({pd.Timestamp(move.date):%B} {pd.Timestamp(move.date).day} upgrade)", - f"The move from policyengine-us {move.previous_engine_version} fixes the " - f"engine defects behind {restored} outputs ({split}). " + f"{fixes}" f"{view.engine_upgrade_change_summary_sentence} PolicyBench re-reviewed " f"the {view.engine_upgrade_rechecked_count} excluded outputs whose values " f"move; all stay excluded. {view.engine_upgrade_restored_sentence} " @@ -927,7 +937,7 @@ def october_upgrade_row(view) -> list[str]: reference_audit = pd.DataFrame( [ - ["US federal credits", "Reviewed cases where explanations omitted EITC or refundable CTC; discrepancies reflected model credit-treatment errors, not PolicyEngine errors."], + ["US federal credits", "Reviewed cases where explanations omitted EITC or refundable CTC; each discrepancy was a model credit-treatment error, and PolicyEngine's credit values held up."], ["US health coverage (Medicaid/CHIP)", "Reviewed threshold-cluster suspects; all dissolved against 42 CFR 435 pathway rules (aged/disabled income tests, tax-dependent household composition, CHIP's exclusion of Medicaid-eligible children) confirmed in engine traces."], ["US SNAP, SSI, and school meals", "Reviewed false-zero suspects; references confirmed against categorical-eligibility, aged/blind/disabled, and universal-free-meal rules. One SNAP cell traced to a scenario encoding that omits the disability its prompt implies (disclosed under Limitations)."], ["US state and local income tax", "Reviewed state-rule and bracket suspects; most applied wrong schedules or missed conformity elections and forgiveness programs. One genuine defect: New Jersey's filing-threshold floor was bypassed on the benchmarked path (fixed, policyengine-us #8845)."], @@ -939,7 +949,7 @@ reference_audit = pd.DataFrame( ["US SNAP, SSI and CHIP (September 2026 wave)", "Whether listed mortgage interest is on the occupied home, unlisted hours worked, survivor-benefit taxability, and whether an adult tax dependent is the filers' child (three Medicaid outputs) excluded as unlisted inputs. SNAP October-December references regenerated with the FY2026 figures, the last published before the freeze. SNAP references regenerated for every month of 2026 with the engine's SNAP rounding defects fixed as policyengine-us fixed them after the freeze (cents in the allotment, an unrounded minimum benefit, floored net income, unrounded income standards). One Michigan SNAP reference regenerated with the fix for the SNAP child support option, whose engine values carried the opposite meaning (Michigan deducts child support from net income, and the engine excluded it from gross income; fixed upstream in policyengine-us #9586 on 2026-09-24). The heat-and-eat utility allowance granted without an elderly or disabled member, which P.L. 119-21 ended, excluded as an engine defect. The CHIP flag dissolved: employer coverage bars CHIP."], ["US projected 2026 parameters (September 2026 wave)", "No judge flag: a recomputation with every projected 2026 value held found references resting on price-index projections. Wisconsin, Minnesota, Michigan and Missouri amounts and Maryland's withholding allowance had been published before the freeze; California's indexed amounts, the IRS sales tax tables, Idaho's threshold and Maryland's return deduction had not. Scored references regenerated with the published or last-published amounts; Wisconsin's reach only the corrected values of Wisconsin outputs excluded for engine defects."], [f"US references on policyengine-us {r.september_upgrade.engine_version} (September 2026 upgrade)", f"Once PolicyBench had ported the conventions, an investigator traced every output that still moved between policyengine-us {r.september_upgrade.previous_engine_version} and {r.september_upgrade.engine_version} to its upstream change and settled it against primary sources and their publication dates. An independent reviewer tried to refute each settlement. The upgrade changes {r.september_upgrade.scored_change_count} scored references, for law published before the freeze that {r.september_upgrade.previous_engine_version} did not encode or misapplied: New Jersey's 2026-2028 child tax credit schedule (P.L.2026, c.26), Arizona's 200 percent SNAP categorical eligibility limit from March 2026, child support received counted as income for school meals (7 CFR 245.6(a)(5)(ii)), and New York's Empire State child credit phase-out rounding. The investigation found, and PolicyBench excluded, {r.september_upgrade.new_exclusion_count} federal income tax outputs that depend on an unlisted input: {r.september_upgrade.engine_version} counts a listed state and local tax refund as income, which is right only if the refunded tax reduced federal tax in the prior year (26 U.S.C. 111(a)). PolicyBench re-reviewed the {r.september_upgrade.rechecked_count} excluded outputs that move; all stay excluded. The re-review of a California household's excluded SNAP output flagged its head's Medicaid eligibility, which turns on the same unlisted input, SSI's disability criterion, through the Working Disabled Program; PolicyBench excluded it."], - *[october_upgrade_row(view) for view in (r10, r) if r.engine_upgrade_count > 1], + *[october_upgrade_row(view) for view in (r10, r12, r)], ["US federal and Virginia income tax (October 2026 review)", f"No judge flag: a review of release dashboard-data-20260930 swept every reference on policyengine-us {r.review_exclusion_engine_version} under readings of two inputs no prompt states. The state income tax part of the federal state and local tax deduction is policyengine-us's formula estimate of state income tax withheld on federal adjusted gross income; read as the household paying its 2026 liability during the year, or paying none, {r.review_sweep_newly_excluded_count_word('salt_withholding')} scored federal income tax outputs move, and PolicyBench excluded them; the readings also move {r.review_sweep_already_excluded_count_word('salt_withholding')} federal outputs already excluded. policyengine-us treats every Medicare-eligible person as enrolled and counts a modeled Part B premium as a medical expense; without it, {r.review_sweep_moved_household_count_word('medicare_part_b')} household's federal and Virginia income tax move, and both are excluded."], ], columns=["Discrepancy class", "Review outcome"], @@ -1017,7 +1027,7 @@ conclusion_snapshot_summary = country_top_sentence(us_top_model) ## Abstract {.unnumbered} -PolicyBench evaluates whether frontier language models can estimate household tax and benefit outputs from household facts without tools. This release covers the United States, drawing sampled households from the certified PolicyEngine `{python} r.dataset_label` microdataset and scoring answers against reference outputs from policyengine-us `{python} r.policyengine_us_version`. It evaluates `{python} r.n_models_fmt` frontier models on `{python} r.n_households_fmt` households across `{python} r.n_output_groups_fmt` output groups, and reports three complementary scores: an exact-match rate as the headline deployability bar (a prediction counts only if it matches the PolicyEngine reference to the dollar for amounts or to the eligibility flag for booleans), a within-1% hit rate as a near-miss-tolerant companion, and a continuous bounded score that awards partial credit for close answers. The headline is exact match on a household-impact-weighted leaderboard: `{python} r.zero_share_pct_fmt`% of US reference outputs are exact zeros, and the weighting concentrates scores in the high-dollar output groups a hedge-to-zero strategy cannot answer, so the top model leads an always-zero baseline of `{python} r.always_zero_exact_fmt`% weighted exact by `{python} r.top_exact_margin_fmt` points (Section 3.1 details the construction). The manuscript snapshot is a `{python} r.n_households_fmt`-household public preview, not a protected held-out leaderboard: the current public scenario explorer exposes prompts and reference outputs, so open-set leakage is a central limitation of any public ranking. `{python} abstract_snapshot_summary` Within model families, newer is not always stronger: Claude Opus 4.8 scores `{python} r.opus48_score_fmt`% exact, below the `{python} r.opus47_score_fmt`% of the earlier Claude Opus 4.7. Multi-step tax quantities and positive-dollar benefit cases are materially harder than zero cases. The frozen audit annotations cover `{python} r.audit_annotated_row_count_fmt` `{python} r.audit_selection_rule`. That universe contains `{python} r.annotated_exact_miss_count_fmt` of the snapshot's `{python} r.exact_match_miss_count_fmt` exact-match misses and `{python} r.annotated_exact_hit_count_fmt` exact hits; `{python} r.unannotated_below_full_bounded_score_count_fmt` additional rows with bounded score below 100 were not selected or annotated. Every reference-suspect flag was adjudicated against primary sources and engine traces. PolicyBench rebuilt the references on `{python} r.reference_rebuilt_date` with policyengine-us `{python} r.policyengine_us_version`, the newest release when it began sweeping them that day. Each scored reference follows law published before PolicyBench froze the references on 2026-07-03. Where the engine projects a 2026 amount or takes one from a later publication, the reference holds the amount published before the freeze or, where none was published, the last amount published. `{python} r.abstract_exclusion_sentence` The `{python} r.parse_contract_failure_pct_fmt`% of cells with a missing or unparsable answer remain scored as misses rather than dropped. The live benchmark is available at . +PolicyBench evaluates whether frontier language models can estimate household tax and benefit outputs from household facts without tools. This release covers the United States, drawing sampled households from the certified PolicyEngine `{python} r.dataset_label` microdataset and scoring answers against reference outputs from policyengine-us `{python} r.policyengine_us_version`. It evaluates `{python} r.n_models_fmt` frontier models on `{python} r.n_households_fmt` households across `{python} r.n_output_groups_fmt` output groups, and reports three complementary scores: an exact-match rate as the headline deployability bar (a prediction counts only if it matches the PolicyEngine reference to the dollar for amounts or to the eligibility flag for booleans), a within-1% hit rate as a near-miss-tolerant companion, and a continuous bounded score that awards partial credit for close answers. The headline is exact match on a household-impact-weighted leaderboard: `{python} r.zero_share_pct_fmt`% of US reference outputs are exact zeros, and the weighting concentrates scores in the high-dollar output groups a hedge-to-zero strategy cannot answer, so the top model leads an always-zero baseline of `{python} r.always_zero_exact_fmt`% weighted exact by `{python} r.top_exact_margin_fmt` points (Section 3.1 details the construction). The manuscript snapshot is a `{python} r.n_households_fmt`-household public preview with no protected held-out set: the current public scenario explorer exposes prompts and reference outputs, so open-set leakage is a central limitation of any public ranking. `{python} abstract_snapshot_summary` Within model families, newer is not always stronger: Claude Opus 4.8 scores `{python} r.opus48_score_fmt`% exact, below the `{python} r.opus47_score_fmt`% of the earlier Claude Opus 4.7. Multi-step tax quantities and positive-dollar benefit cases are materially harder than zero cases. The frozen audit annotations cover `{python} r.audit_annotated_row_count_fmt` `{python} r.audit_selection_rule`. That universe contains `{python} r.annotated_exact_miss_count_fmt` of the snapshot's `{python} r.exact_match_miss_count_fmt` exact-match misses and `{python} r.annotated_exact_hit_count_fmt` exact hits; `{python} r.unannotated_below_full_bounded_score_count_fmt` additional rows with bounded score below 100 were not selected or annotated. Every reference-suspect flag was adjudicated against primary sources and engine traces. PolicyBench rebuilt the references on `{python} r.reference_rebuilt_date` with policyengine-us `{python} r.policyengine_us_version`, the newest release when it began sweeping them that day. Each scored reference follows law published before PolicyBench froze the references on 2026-07-03. Where the engine projects a 2026 amount or takes one from a later publication, the reference holds the amount published before the freeze or, where none was published, the last amount published. `{python} r.abstract_exclusion_sentence` The `{python} r.parse_contract_failure_pct_fmt`% of cells with a missing or unparsable answer stay in the denominator as misses. The live benchmark is available at . ## Introduction @@ -1031,17 +1041,17 @@ This matters for public-facing calculators, analyst workflows, and tax-preparati The most relevant prior work is tax and statutory reasoning. SARA frames statutory interpretation, including tax-relevant rule application, as a language-understanding problem [@holzenberger2021sara]. LegalBench broadens this view and includes tax-oriented numeric tasks such as `sara_numeric` [@guha2023legalbench]. RuleArena evaluates rule-guided reasoning in regulation-style settings [@zhou2025rulearena], and TaxCalcBench evaluates frontier models on tax calculation from structured return-like inputs [@taxcalcbench2025]. @shanahan2025vita report a similar split on the Volunteer Income Tax Assistance (VITA) test: models do better on tax knowledge questions than on open-ended calculation tasks. -PolicyBench also sits within a broader literature on quantitative reasoning benchmarks. Canonical math evaluations such as GSM8K and MATH normalized exact final-answer scoring for numeric tasks [@cobbe2021training; @hendrycks2021math]. Recent work has questioned pure exact-match scoring in numeric QA and temporal reasoning, arguing for error-aware metrics instead [@zhou2025tempanswerqa]. PolicyBench treats this as a measurement design choice rather than a forced pick, leading with a household-impact-weighted exact-match rate and reporting near-miss and bounded companions; the metric definitions, and the weighting that keeps the zero-inflated panel from rewarding hedge-to-zero answers, are specified in the benchmark design section. +PolicyBench also sits within a broader literature on quantitative reasoning benchmarks. Canonical math evaluations such as GSM8K and MATH normalized exact final-answer scoring for numeric tasks [@cobbe2021training; @hendrycks2021math]. Recent work has questioned pure exact-match scoring in numeric QA and temporal reasoning, arguing for error-aware metrics instead [@zhou2025tempanswerqa]. PolicyBench treats this as a measurement design choice: it leads with a household-impact-weighted exact-match rate and reports near-miss and bounded companions; the metric definitions, and the weighting that keeps the zero-inflated panel from rewarding hedge-to-zero answers, are specified in the benchmark design section. -Finance-domain benchmarks provide another relevant precedent. FinQA and TAT-QA both show that realistic quantitative reasoning often requires combining structured numbers with domain knowledge rather than solving stylized school-math problems [@chen2021finqa; @zhu2021tatqa]. PolicyBench differs in that its reference outputs are generated by executable tax-benefit microsimulation rather than annotated document questions, but the underlying motivation is similar: domain-specific quantitative reasoning deserves dedicated evaluation. +Finance-domain benchmarks provide another relevant precedent. FinQA and TAT-QA both show that realistic quantitative reasoning often requires combining structured numbers with domain knowledge, which stylized school-math problems do not test [@chen2021finqa; @zhu2021tatqa]. PolicyBench differs in generating its reference outputs with executable tax-benefit microsimulation, where those benchmarks annotate questions about documents, but the underlying motivation is similar: domain-specific quantitative reasoning deserves dedicated evaluation. The nearest public-benefits benchmark is the concurrent Public Benefits Bench, built by Vals AI with the Center for Civic Futures and Code for America [@vals2026publicbenefits]. It evaluates models on 459 expert-validated SNAP guidance scenarios (230 in the published test set) spanning all 50 US states plus Guam and the Virgin Islands, and grades free-text answers against expert-written rubric criteria using a judge model that agreed with SNAP policy experts on 80.6% of grading decisions. Where PolicyBench isolates parametric knowledge by withholding tools, Public Benefits Bench varies tool access directly: across models, multi-turn conversation raises pass rates by roughly 7.6 percentage points and web search by about 6.9. The two benchmarks probe complementary failure surfaces — conversational guidance quality for a single program with tools available, versus no-tool numeric estimation across tax and transfer outputs scored deterministically against microsimulation references — and reach consistent conclusions. The best model passes 71.7% of rubric criteria under Public Benefits Bench's strongest condition, and its authors conclude that "no general-purpose AI model performs well enough to be trusted with SNAP benefits guidance," matching the deployability gaps PolicyBench reports for unaided calculation. -Finally, PolicyBench depends on two infrastructure literatures that are not themselves large language model (LLM) benchmarks. One is structured-output reliability, since the benchmark relies on multi-output JSON responses and parse coverage rather than free-form prose [@shorten2024structuredrag]. The other is tax-benefit microsimulation, where systems such as EUROMOD provide the methodological precedent for evaluating policy rules over household microdata [@sutherland2023euromod]. There is also operational work on applying and evaluating AI systems in public-benefits settings, including caseworker-assist and Supplemental Nutrition Assistance Program (SNAP)-focused evaluations [@nava2026caseworker; @nava2025benefits; @propel2025snap]. PolicyBench combines these strands into a public cross-model benchmark over household-level tax and benefit outputs. +Finally, PolicyBench depends on two infrastructure literatures that are not themselves large language model (LLM) benchmarks. One is structured-output reliability, since the benchmark relies on multi-output JSON responses and parse coverage [@shorten2024structuredrag]. The other is tax-benefit microsimulation, where systems such as EUROMOD provide the methodological precedent for evaluating policy rules over household microdata [@sutherland2023euromod]. There is also operational work on applying and evaluating AI systems in public-benefits settings, including caseworker-assist and Supplemental Nutrition Assistance Program (SNAP)-focused evaluations [@nava2026caseworker; @nava2025benefits; @propel2025snap]. PolicyBench combines these strands into a public cross-model benchmark over household-level tax and benefit outputs. ## Benchmark design -The canonical PolicyBench request asks each model to predict every benchmark output for a household in a whole-scenario response under its structured answer contract. `{python} n_chunked_models` of the `{python} r.n_models_fmt` models received the documented chunked accommodation and instead answered the same prompt template over one- or three-output subsets, reducing each response's completion demand while preserving the household-level task. +The canonical PolicyBench request asks each model to predict every benchmark output for a household in a whole-scenario response under its structured answer contract. Of the `{python} r.n_models_fmt` models, `{python} n_chunked_models` received the documented chunked accommodation and instead answered the same prompt template over one- or three-output subsets, reducing each response's completion demand while preserving the household-level task. ### Headline metric: exact match {#sec-headline-metric} @@ -1049,7 +1059,7 @@ The headline metric is the exact-match rate: the share of requested outputs the Exact match can be a deceptive headline in a zero-inflated panel — but only when the rate is computed *unweighted*. In the frozen manuscript snapshot, `{python} r.zero_share_pct_fmt`% of reference outputs are exact zeros: most sampled households are not eligible for any given program, owe no capital gains tax, do not phase into a refundable credit, and so on. A model that hedges to zero on every requested output earns full exact credit on every zero case, so a *naive unweighted* exact rate is dominated by those zeros — a hedge-to-zero model scores roughly `{python} r.zero_share_pct_fmt`% unweighted, leaving little room above the floor to separate models that actually understand the rules. -The public leaderboard corrects for this by household-impact weighting. Each output group's weight is its population-average share of the household's dollar stake, computed as `|ref| / max(|household_net_income|, Σ |ref|)` per source household and averaged with calibrated household weights over the full populace population (@sec-sensitivity gives the full construction). Zero-reference rows are not removed — every row carries its output group's weight — but the weighting concentrates mass in high-dollar output groups, which are rarely zero, so the share of weight on zero-reference rows falls from their `{python} r.zero_share_pct_fmt`% row share to `{python} r.always_zero_exact_fmt`%. An always-zero baseline therefore scores `{python} r.always_zero_exact_fmt`% weighted exact rather than the `{python} r.zero_share_pct_fmt`% it earns unweighted, and the top model clears that baseline by `{python} r.top_exact_margin_fmt` points — a margin comparable to within-1%. Across the `{python} r.n_models_fmt`-model roster, the weighted exact rate spreads about as widely as within-1% and ranks models in nearly the same order, so exact match discriminates between rule comprehension and zero-hedging while preserving the to-the-dollar deployability meaning. +The public leaderboard corrects for this by household-impact weighting. Each output group's weight is its population-average share of the household's dollar stake, computed as `|ref| / max(|household_net_income|, Σ |ref|)` per source household and averaged with calibrated household weights over the full populace population (@sec-sensitivity gives the full construction). Zero-reference rows are not removed — every row carries its output group's weight — but the weighting concentrates mass in high-dollar output groups, which are rarely zero, so the share of weight on zero-reference rows falls from their `{python} r.zero_share_pct_fmt`% row share to `{python} r.always_zero_exact_fmt`%. An always-zero baseline therefore scores `{python} r.always_zero_exact_fmt`% weighted exact, against the `{python} r.zero_share_pct_fmt`% it earns unweighted, and the top model clears that baseline by `{python} r.top_exact_margin_fmt` points — a margin comparable to within-1%. Across the `{python} r.n_models_fmt`-model roster, the weighted exact rate spreads about as widely as within-1% and ranks models in nearly the same order, so exact match discriminates between rule comprehension and zero-hedging while preserving the to-the-dollar deployability meaning. The exact rate is aggregated to a household score and then to a country score, with the same population-derived output weights that the within-1% companion and the bounded score use. Equal household weight preserves comparability across scenarios and slices. The leaderboard reports US results on this fixed test set. @@ -1057,7 +1067,7 @@ The exact rate is aggregated to a household score and then to a country score, w The within-1% hit rate is the near-miss-tolerant companion to the headline: the share of requested outputs the model gets within one percent of the PolicyEngine reference value. For currency amounts, "within 1%" means `|pred − ref| ≤ 0.01 × |ref|` when the reference is nonzero and `|pred| ≤ 1` (the same one-currency-unit absolute tolerance used by exact match) when the reference is zero. Binary outputs are requested as integer 0/1 eligibility flags and scored identically to the exact-match metric. -Within-1% relaxes the exact bar by tolerating rounding and small rate or parameter drift on positive-reference cases, so it credits a model that is consistently close but rarely to-the-dollar. It uses the same per-output household-impact weighting and the same household-equal aggregation as the headline exact rate, and it is reported alongside exact in every leaderboard table. Because both metrics share the weighting, the two rank models almost identically; within-1% sits a few points above exact and is the right view when near-miss accuracy, rather than strict deployability, is the question. +Within-1% relaxes the exact bar by tolerating rounding and small rate or parameter drift on positive-reference cases, so it credits a model that is consistently close but rarely to-the-dollar. It uses the same per-output household-impact weighting and the same household-equal aggregation as the headline exact rate, and it is reported alongside exact in every leaderboard table. Because both metrics share the weighting, the two rank models almost identically; within-1% sits a few points above exact and is the right view when the question is near-miss accuracy; exact match is the view for strict deployability. ### Secondary metric: bounded continuous score @@ -1071,17 +1081,17 @@ Aggregation proceeds in three steps. First, each household-output prediction rec The benchmark requires each model response to include numeric answers and one explanation per requested output. Both the exact-match rate and the bounded score use only the numeric answers. Explanations are retained for scenario exploration and qualitative error analysis; they should not be interpreted as faithful traces of model reasoning. -Because explanations are required, the canonical task measures policy estimation under a public-facing structured-response contract, not isolated arithmetic accuracy. Prompt fairness is part of the benchmark contract. The current release uses one prompt template per country, with no model-specific tuning. Models receive the same household facts and requested outputs. They receive no web or external tool access. The prompt sets unlisted numeric inputs to `0`, unlisted boolean or status facts to false, and household characteristics as constant over the tax-benefit year. Provider-specific differences are limited to structured-output transport, request shape, and the reasoning setup in @tbl-model-runs. The harness sends no reasoning-control or sampling parameters. It leaves reasoning effort, temperature, and related decoding controls at provider defaults. The frozen GPT-5.5 wave uses provider-default reasoning effort. +Because explanations are required, the canonical task measures policy estimation under a public-facing structured-response contract, of which isolated arithmetic accuracy is one part. Prompt fairness is part of the benchmark contract. The current release uses one prompt template per country, with no model-specific tuning. Models receive the same household facts and requested outputs. They receive no web or external tool access. The prompt sets unlisted numeric inputs to `0`, unlisted boolean or status facts to false, and household characteristics as constant over the tax-benefit year. Provider-specific differences are limited to structured-output transport, request shape, and the reasoning setup in @tbl-model-runs. The harness sends no reasoning-control or sampling parameters. It leaves reasoning effort, temperature, and related decoding controls at provider defaults. The frozen GPT-5.5 wave uses provider-default reasoning effort. The forced `tool_choice` suppresses Claude's extended thinking in this snapshot ([`sensitivity/claude-thinking-2026-08.md`](https://github.com/PolicyEngine/policybench/blob/main/sensitivity/claude-thinking-2026-08.md)). A labeled sensitivity with `tool_choice: "auto"` is published beside the board. Claude Fable 5.1, released September 1, 2026, closes the interaction from the API side: it rejects forced tool use with an error, so its row answers through the JSON transport and reasons at the provider default; a sensitivity run with the tool declared under `tool_choice: "auto"` scores `{python} r.fable51_auto_uplift_fmt` points above that row. Claude Opus 5.5, released September 21, 2026, and Claude Sonnet 5.5, released September 28, 2026, reject forced tool use the same way, so their rows also answer through the JSON transport and reason at the provider default; neither has a sensitivity run. The next board version moves every model to `tool_choice: "auto"` so each provider's default reasoning posture can engage. -Two dimensions on which requests were not identical across models are request shape and answer transport (@tbl-model-runs). `{python} n_chunked_models` of the `{python} r.n_models_fmt` models could not reliably complete the whole-scenario request because their serving stacks rejected the structured-output call, exhausted completion budgets mid-response, or timed out. They instead answered the same prompt template over subsets of the requested outputs, one to three outputs per request. Subsetting gives each response fewer requested outputs and a fresh completion budget over the same household facts, so the accommodation, if it moves scores at all, should favor the chunked models; their scores are not strictly comparable to whole-scenario scores. This accommodation is closed going forward: a model added after this snapshot either answers the canonical whole-scenario request or is listed as not scorable rather than accommodated. +Two dimensions on which requests were not identical across models are request shape and answer transport (@tbl-model-runs). Of the `{python} r.n_models_fmt` models, `{python} n_chunked_models` could not reliably complete the whole-scenario request because their serving stacks rejected the structured-output call, exhausted completion budgets mid-response, or timed out. They instead answered the same prompt template over subsets of the requested outputs, one to three outputs per request. Subsetting gives each response fewer requested outputs and a fresh completion budget over the same household facts, so the accommodation, if it moves scores at all, should favor the chunked models; their scores are not strictly comparable to whole-scenario scores. This accommodation is closed going forward: a model added after this snapshot either answers the canonical whole-scenario request or is listed as not scorable, without accommodation. One row, GLM-5.3-Flash (preview), answered as a cloaked OpenRouter listing called "Ox Alpha" and is labeled a preview. It was publicly callable under the canonical whole-scenario request and forced-tool transport, and its date is its OpenRouter listing date. After the row's run, Z.ai identified the listing as GLM-5.3-Flash [@openrouter2026oxalpha]; the row carries the disclosed name and keeps the preview qualifier, because whether the checkpoint that answered is the one later released under that name has not been stated, and it is distinct from the GLM-5.3 row, which is Z.ai's larger model called under its own id. Its artifact key stays `ox-alpha`, the name it was queried under. ### Frozen snapshot and open-set status -Leaderboard positions are version-sensitive, so manuscript claims refer to the frozen source-run exports in @tbl-snapshot rather than to the live site. The committed source-run exports are the manuscript artifacts. The public site exposes the current prompts, predictions, explanations, and reference outputs for transparency. This makes the public leaderboard open-set: models, model providers, or benchmark users could learn from the released cases before later runs. Protected leaderboard claims would require a separate held-out or rotating set. +Leaderboard positions are version-sensitive, so manuscript claims refer to the frozen source-run exports in @tbl-snapshot; the live site can change after them. The committed source-run exports are the manuscript artifacts. The public site exposes the current prompts, predictions, explanations, and reference outputs for transparency. This makes the public leaderboard open-set: models, model providers, or benchmark users could learn from the released cases before later runs. Protected leaderboard claims would require a separate held-out or rotating set. ```{python} #| label: tbl-snapshot @@ -1102,7 +1112,7 @@ md_table(model_runs, caption=model_runs_caption, label="tbl-model-runs") ### United States -The US benchmark is built from the certified PolicyEngine populace dataset (`{python} r.dataset_id`) using PolicyEngine US. The dataset contains `{python} r.populace_people_fmt` people in `{python} r.populace_households_fmt` households, with household, tax-unit, SPM-unit, family, marital-unit, and person records for PolicyEngine calculations. The sampled households are filtered to keep a single-tax-unit, single-family, single-Supplemental Poverty Measure (SPM)-unit structure with at least one adult and a supported filing status. Of the `{python} r.populace_households_fmt` households, `{python} r.populace_eligible_households_fmt` (`{python} r.populace_eligible_pct_fmt`%) pass the filter and form the eligible draw (this filter-pass rate is coincidentally close to the `{python} r.zero_share_pct_fmt`% zero-output share discussed under the benchmark design; the two figures are unrelated). The `{python} r.populace_excluded_pct_fmt`% excluded by the filter include multi-tax-unit households (e.g., adult roommates), multi-family households, multi-SPM-unit households, and households whose head reports a filing status outside the supported set. These excluded compositions are exactly the kind of cases where federal/state credit allocations and benefit-unit rules become hardest, so the eligible draw is a tractable subset rather than the full distribution of US households. Prompts include nonzero promptable raw inputs across relevant entities rather than a hand-curated summary, so the models see many of the same facts the simulator receives. Filing status is not stated in the prompt; the reference computation infers it from tax-unit role flags. Models therefore see the same household facts that drive the reference filing-status assignment, but they do not receive that assignment as a label. +The US benchmark is built from the certified PolicyEngine populace dataset (`{python} r.dataset_id`) using PolicyEngine US. The dataset contains `{python} r.populace_people_fmt` people in `{python} r.populace_households_fmt` households, with household, tax-unit, SPM-unit, family, marital-unit, and person records for PolicyEngine calculations. The sampled households are filtered to keep a single-tax-unit, single-family, single-Supplemental Poverty Measure (SPM)-unit structure with at least one adult and a supported filing status. Of the `{python} r.populace_households_fmt` households, `{python} r.populace_eligible_households_fmt` (`{python} r.populace_eligible_pct_fmt`%) pass the filter and form the eligible draw (this filter-pass rate is coincidentally close to the `{python} r.zero_share_pct_fmt`% zero-output share discussed under the benchmark design; the two figures are unrelated). The `{python} r.populace_excluded_pct_fmt`% excluded by the filter include multi-tax-unit households (e.g., adult roommates), multi-family households, multi-SPM-unit households, and households whose head reports a filing status outside the supported set. These excluded compositions are exactly the kind of cases where federal/state credit allocations and benefit-unit rules become hardest, so the eligible draw is a tractable subset of the full distribution of US households. Prompts carry the nonzero promptable raw inputs across relevant entities directly, with no hand-curated summary, so the models see many of the same facts the simulator receives. Filing status is not stated in the prompt; the reference computation infers it from tax-unit role flags. Models therefore see the same household facts that drive the reference filing-status assignment, but they do not receive that assignment as a label. ### Disability in the household facts {#sec-disability} @@ -1110,7 +1120,7 @@ The household facts carry one disability fact, while the programs apply several. The current US release requests `{python} r.n_output_groups_fmt` scored output groups spanning federal income tax, refundable credits, payroll and self-employment tax, state and local income tax, Supplemental Nutrition Assistance Program (SNAP), Supplemental Security Income (SSI), Temporary Assistance for Needy Families (TANF), school-meal eligibility, and person-level coverage eligibility for the Special Supplemental Nutrition Program for Women, Infants, and Children (WIC), Medicaid, the Children's Health Insurance Program (CHIP), Medicare, Head Start, and Early Head Start; several of these categories span two scored groups each (federal and state refundable credits, payroll and self-employment tax, state and local income tax, free and reduced-price school meals), which is how the named categories reconcile to the `{python} r.n_output_groups_fmt` output groups. The source run also requested the Affordable Care Act (ACA) Premium Tax Credit (PTC), but explanation audits showed that the prompt could be misleading when households lacked plan-specific Marketplace information. We therefore preserve those raw responses but exclude PTC from the canonical scored leaderboard until the prompt contract is revised. -The output scope is intentionally narrower than the full PolicyEngine model. @tbl-scope-rationale summarizes the inclusion rule. The benchmark asks for WIC eligibility rather than a WIC dollar amount; WIC dollar values are used only as impact-weight proxies for coverage flags, not as requested model outputs. +The output scope is intentionally narrower than the full PolicyEngine model. @tbl-scope-rationale summarizes the inclusion rule. The benchmark asks only for WIC eligibility, and WIC dollar values serve as impact-weight proxies for coverage flags. ```{python} #| label: tbl-scope-rationale @@ -1120,31 +1130,33 @@ md_table(scope_rationale) ### Reference-output credibility {#sec-reference-credibility} -PolicyBench treats PolicyEngine outputs as benchmark reference outputs, not as administrative records. The reference source is nevertheless stronger than an ad hoc answer key: PolicyEngine is open source, used for household calculators and reform analysis, and externally checked in specific domains. No. 10 Downing Street's data science team adapted PolicyEngine's open-source microsimulation model for experimental policy simulation, with validation against external projections before use [@woodruff2026no10; @policyengine2026downing]. In the US, @policyengine2024statetax reports matching the National Bureau of Economic Research (NBER) TAXSIM-35 model [@feenberg1993taxsim] to the cent on the vast majority of cases for the 2021 tax year across hundreds of thousands of tax units per state, with state-specific differences documented in the integration tests. We do not restate that comparison as a single percentage because the published source uses qualitative phrasing rather than a headline accuracy number. PolicyEngine has also signed a memorandum of understanding [@policyengine2025atlantafed] with the Federal Reserve Bank of Atlanta for future validation work against its Policy Rules Database [-@atlantafed2026prd]. The Atlanta Fed sources are a caveat rather than evidence of completed validation for this benchmark: they document planned collaboration and the comparison source, not finished checks of the frozen PolicyBench outputs. Taken together, these sources support using PolicyEngine as a transparent reference implementation with partial external validation, but they do not validate every benchmark output. +PolicyBench treats PolicyEngine outputs as benchmark reference outputs, and no administrative record stands behind them. The reference source is nevertheless stronger than an ad hoc answer key: PolicyEngine is open source, used for household calculators and reform analysis, and externally checked in specific domains. No. 10 Downing Street's data science team adapted PolicyEngine's open-source microsimulation model for experimental policy simulation, with validation against external projections before use [@woodruff2026no10; @policyengine2026downing]. In the US, @policyengine2024statetax reports matching the National Bureau of Economic Research (NBER) TAXSIM-35 model [@feenberg1993taxsim] to the cent on the vast majority of cases for the 2021 tax year across hundreds of thousands of tax units per state, with state-specific differences documented in the integration tests. We do not restate that comparison as a single percentage because the published source states it qualitatively and gives no headline accuracy number. PolicyEngine has also signed a memorandum of understanding [@policyengine2025atlantafed] with the Federal Reserve Bank of Atlanta for future validation work against its Policy Rules Database [-@atlantafed2026prd]. The Atlanta Fed sources are a caveat for this benchmark: they document planned collaboration and the comparison source, and no finished check of the frozen PolicyBench outputs. Taken together, these sources support using PolicyEngine as a transparent reference implementation with partial external validation, but they do not validate every benchmark output. -This does not make PolicyEngine infallible, so we treated the reference outputs as claims to be attacked rather than assumptions. Across development and each later audit, the model-assisted review covered `{python} r.audit_annotated_row_count_fmt` `{python} r.audit_selection_rule`. That selected universe contains `{python} r.annotated_exact_miss_count_fmt` exact-match misses and `{python} r.annotated_exact_hit_count_fmt` exact hits; `{python} r.unannotated_below_full_bounded_score_count_fmt` additional rows with bounded score below 100 were not annotated. Reviewers adjudicated each reference-suspect flag by hand against primary sources, including statutes, regulations, and published program parameters, and against the engine's computation traces. Before the September 22 wave, reviewers had raised 35 reference-suspect flags. Thirty-one dissolved under adjudication, with the reviewer's hypothesis failing against a primary source (stale thresholds, missed program mergers, missed federal-conformity elections, misread eligibility-income definitions) or against the engine trace. Four were genuine: two Head Start eligibility flags and one New Jersey state income tax cell reflected policyengine-us defects (an age-window bound and a filing-threshold floor the benchmarked path bypassed), and one SNAP cell rested on a scenario whose encoded inputs did not match the disability status its prompt implied. The engine defects were fixed upstream (policyengine-us #8845 and #8846, plus #8844, found in the same review but affecting no benchmark cell), and this snapshot's scored reference outputs come from the fixed engine, policyengine-us `{python} r.policyengine_us_version`. The mis-encoded scenario is disclosed under Limitations pending the next scenario refresh. @tbl-reference-review summarizes the reviewed discrepancy classes and outcomes. +This does not make PolicyEngine infallible, so we treated the reference outputs as claims to be attacked. Across development and each later audit, the model-assisted review covered `{python} r.audit_annotated_row_count_fmt` `{python} r.audit_selection_rule`. That selected universe contains `{python} r.annotated_exact_miss_count_fmt` exact-match misses and `{python} r.annotated_exact_hit_count_fmt` exact hits; `{python} r.unannotated_below_full_bounded_score_count_fmt` additional rows with bounded score below 100 were not annotated. Reviewers adjudicated each reference-suspect flag by hand against primary sources, including statutes, regulations, and published program parameters, and against the engine's computation traces. Before the September 22 wave, reviewers had raised 35 reference-suspect flags. Thirty-one dissolved under adjudication, with the reviewer's hypothesis failing against a primary source (stale thresholds, missed program mergers, missed federal-conformity elections, misread eligibility-income definitions) or against the engine trace. Four were genuine: two Head Start eligibility flags and one New Jersey state income tax cell reflected policyengine-us defects (an age-window bound and a filing-threshold floor the benchmarked path bypassed), and one SNAP cell rested on a scenario whose encoded inputs did not match the disability status its prompt implied. The engine defects were fixed upstream (policyengine-us #8845 and #8846, plus #8844, found in the same review but affecting no benchmark cell), and this snapshot's scored reference outputs come from the fixed engine, policyengine-us `{python} r.policyengine_us_version`. The mis-encoded scenario is disclosed under Limitations pending the next scenario refresh. @tbl-reference-review summarizes the reviewed discrepancy classes and outcomes. -The audit wave run with the September 22 additions used a stronger judge, Claude Opus 5.5, and it found what the earlier waves had not. Its flags and those of later waves are settled in the adjudication record. Of the `{python} r.audit_flagged_case_count` judge-flagged references whose decisions this snapshot keeps, adjudication against primary sources and sandbox runs of the reference engine affirmed `{python} r.audit_flagged_count("affirmed")`, traced `{python} r.audit_flagged_count("unlisted_input")` to inputs the prompt never lists, replaced `{python} r.audit_flagged_count("regenerated")` with a regenerated reference, confirmed `{python} r.audit_flagged_count("engine_defect")` as defects in policyengine-us `{python} r.september_upgrade.previous_engine_version`, the version behind the references then, and traced `{python} r.audit_flagged_count("later_law")` to an amount a state published after the freeze. A later engine upgrade that regenerates a reference drops its decision, so earlier releases kept more of them. The judge's stated hypothesis was not always the defect: a Wisconsin flag blamed a missing retirement exclusion that the engine does apply, on a path the benchmarked output skips, and a Montana flag cited a child tax credit that was never enacted, while the reference was wrong for another reason. The judge also sees only the cases a new model joins, so its flags sample each defect rather than bound it. Each root cause's rule was therefore implemented as a sandbox fix on the same engine version and every reference recomputed under it. Of those root causes, `{python} r.upstream_fixed_root_cause_count` had been fixed in policyengine-us after the references were frozen (`{python} r.upstream_fix_prs_fmt`): capital gain distributions, New York's renter cap, the CalEITC's lookup at adjusted gross income, and the SNAP rounding and SNAP child support option described below. For the September 22 references, PolicyBench applied each fix on that engine version to the scored references it moves, `{python} r.regenerated_by_upstream_fix_count` in all, and policyengine-us `{python} r.policyengine_us_version` contains all `{python} r.upstream_fixed_root_cause_count` fixes. An output one of them moves that an unfixed cause also moves stays excluded. The capital gain fix as first built also extended Wisconsin's 30 percent capital gain exclusion (Wis. Stat. 71.05(6)(b)9) to the distributions. The upstream fix did not, so that part was recorded as its own defect, measured on top of the upstream fix and Wisconsin's published amounts, and the two outputs it moved were excluded (one of them also for another Wisconsin defect) until policyengine-us fixed it too (#10026); both return to scoring on `{python} r.policyengine_us_version`. Every output a defect not yet fixed upstream moves by more than a dollar is excluded from scoring for every model. The exclusion record holds `{python} r.engine_defect_exclusion_count` engine-defect exclusions in `{python} r.excluded_output_households_by_reason["reference_engine_defect"]` households across `{python} r.engine_defect_root_cause_count` root causes, and `{python} r.engine_defect_unflagged_count` of them had never been flagged (an output such a defect moves that was already excluded for an unlisted input keeps that record). `{python} r.engine_defect_unfixed_sentence` An output returns to scoring when references built on an engine that fixes its defect replace it, unless it also moves under an input the prompt does not state or its reference rests on a further defect that engine has. A second model, GPT-6 Astra, then re-derived the sandbox fixes the first pass built from primary sources and reran their sweeps. It narrowed several fixes to the benchmark year and filers they reach, reclassified two root causes as unlisted inputs (the type of a household's survivor benefits, and whether listed mortgage interest is on the home the household occupies), and found that a California credit move came from a separate defect: the engine never looks the CalEITC up a second time at adjusted gross income, as the credit worksheet requires. +The audit wave run with the September 22 additions used a stronger judge, Claude Opus 5.5, and it found what the earlier waves had not. Its flags and those of later waves are settled in the adjudication record. Of the `{python} r.audit_flagged_case_count` judge-flagged references whose decisions this snapshot keeps, adjudication against primary sources and sandbox runs of the reference engine affirmed `{python} r.audit_flagged_count("affirmed")`, traced `{python} r.audit_flagged_count("unlisted_input")` to inputs the prompt never lists, replaced `{python} r.audit_flagged_count("regenerated")` with a regenerated reference, confirmed `{python} r.audit_flagged_count("engine_defect")` as defects in policyengine-us `{python} r.september_upgrade.previous_engine_version`, the version behind the references then, and traced `{python} r.audit_flagged_count("later_law")` to an amount a state published after the freeze. A later engine upgrade that regenerates a reference drops its decision, so earlier releases kept more of them. The judge's stated hypothesis was not always the defect: a Wisconsin flag blamed a missing retirement exclusion that the engine does apply, on a path the benchmarked output skips, and a Montana flag cited a child tax credit that was never enacted, while the reference was wrong for another reason. The judge also sees only the cases a new model joins, so its flags sample each defect and cannot bound it. Each root cause's rule was therefore implemented as a sandbox fix on the same engine version and every reference recomputed under it. Of those root causes, `{python} r.upstream_fixed_root_cause_count` had been fixed in policyengine-us after the references were frozen (`{python} r.upstream_fix_prs_fmt`): capital gain distributions, New York's renter cap, the CalEITC's lookup at adjusted gross income, and the SNAP rounding and SNAP child support option described below. For the September 22 references, PolicyBench applied each fix on that engine version to the scored references it moves, `{python} r.regenerated_by_upstream_fix_count` in all, and policyengine-us `{python} r.policyengine_us_version` contains all `{python} r.upstream_fixed_root_cause_count` fixes. An output one of them moves that an unfixed cause also moves stays excluded. The capital gain fix as first built also extended Wisconsin's 30 percent capital gain exclusion (Wis. Stat. 71.05(6)(b)9) to the distributions. The upstream fix did not, so that part was recorded as its own defect, measured on top of the upstream fix and Wisconsin's published amounts, and the two outputs it moved were excluded (one of them also for another Wisconsin defect) until policyengine-us fixed it too (#10026); both return to scoring on `{python} r.policyengine_us_version`. Every output a defect not yet fixed upstream moves by more than a dollar is excluded from scoring for every model. The exclusion record holds `{python} r.engine_defect_exclusion_count` engine-defect exclusions in `{python} r.excluded_output_households_by_reason["reference_engine_defect"]` households across `{python} r.engine_defect_root_cause_count` root causes, and `{python} r.engine_defect_unflagged_count` of them had never been flagged (an output such a defect moves that was already excluded for an unlisted input keeps that record). `{python} r.engine_defect_unfixed_sentence` An output returns to scoring when references built on an engine that fixes its defect replace it, unless it also moves under an input the prompt does not state or its reference rests on a further defect that engine has. A second model, GPT-6 Astra, then re-derived the sandbox fixes the first pass built from primary sources and reran their sweeps. It narrowed several fixes to the benchmark year and filers they reach, reclassified two root causes as unlisted inputs (the type of a household's survivor benefits, and whether listed mortgage interest is on the home the household occupies), and found that a California credit move came from a separate defect: the engine never looks the CalEITC up a second time at adjusted gross income, as the credit worksheet requires. -The same wave tested a failure mode no judge flagged. policyengine-us fills a parameter's values past its last encoded year by projecting it with a price index, so a 2026 reference can rest on a forecast rather than on the amount a government published. Every reference was recomputed with each projected 2026 value held at its last encoded value, and each projected amount behind a moved output was then sourced. Where the government published the 2026 amount before the freeze, the reference takes it: Minnesota's, Michigan's and Missouri's brackets, deductions and exemptions, and Maryland's withholding allowance. policyengine-us reads the allowance only in its estimate of Maryland income tax withheld, which fills the state income tax part of the federal state and local tax deduction; the one Maryland federal output that estimate moves is excluded (`reference_audit/2026-10-05`). Wisconsin had published its 2026 brackets and deductions too, but every Wisconsin output they move is excluded for an engine defect, so they enter only those outputs' corrected values. Where no 2026 amount published before the freeze was found, the reference takes the last amount published: California's indexed amounts, whose 2026 factor rests on June 2026 prices; the IRS optional sales tax tables, whose 2026 edition had not been found by September 22; Idaho's zero-rate threshold; Maryland's return deduction; and SNAP's FY2027 figures, published on 2026-08-21. Illinois's exemption and Minnesota's child credit projections matched the published amounts. These corrections change parameter values and no rule, so the affected references were regenerated with the same engine version rather than excluded: `{python} r.regenerated_by_convention_count` references, most of them SNAP. With the upstream fixes, the September 22 release regenerated `{python} r.regenerated_reference_count` references in `{python} r.regenerated_reference_household_count` households, `{python} r.regenerated_snap_reference_count` of them SNAP. The reference sidecar records each regenerated value with the fix that produced it, and the fixes, the recomputation of every reference under each, and the verification reports are committed with the snapshot (`reference_audit/2026-09-22`). +The same wave tested a failure mode no judge flagged. policyengine-us fills a parameter's values past its last encoded year by projecting it with a price index, so a 2026 reference can rest on the engine's forecast of an amount a government has published. Every reference was recomputed with each projected 2026 value held at its last encoded value, and each projected amount behind a moved output was then sourced. Where the government published the 2026 amount before the freeze, the reference takes it: Minnesota's, Michigan's and Missouri's brackets, deductions and exemptions, and Maryland's withholding allowance. policyengine-us reads the allowance only in its estimate of Maryland income tax withheld, which fills the state income tax part of the federal state and local tax deduction; the one Maryland federal output that estimate moves is excluded (`reference_audit/2026-10-05`). Wisconsin had published its 2026 brackets and deductions too, but every Wisconsin output they move is excluded for an engine defect, so they enter only those outputs' corrected values. Where no 2026 amount published before the freeze was found, the reference takes the last amount published: California's indexed amounts, whose 2026 factor rests on June 2026 prices; the IRS optional sales tax tables, whose 2026 edition had not been found by September 22; Idaho's zero-rate threshold; Maryland's return deduction; and SNAP's FY2027 figures, published on 2026-08-21. Illinois's exemption and Minnesota's child credit projections matched the published amounts. These corrections change parameter values and no rule, so the affected references were regenerated with the same engine version and stay scored: `{python} r.regenerated_by_convention_count` references, most of them SNAP. With the upstream fixes, the September 22 release regenerated `{python} r.regenerated_reference_count` references in `{python} r.regenerated_reference_household_count` households, `{python} r.regenerated_snap_reference_count` of them SNAP. The reference sidecar records each regenerated value with the fix that produced it, and the fixes, the recomputation of every reference under each, and the verification reports are committed with the snapshot (`reference_audit/2026-09-22`). -The SNAP convention as first built also corrected the engine's SNAP arithmetic, and an independent review of the snapshot separated those corrections from the parameter holds. They are engine defects, each fixed in policyengine-us after the freeze (#9162 and #9318), so the SNAP references apply the fixes: the engine kept cents in the allotment, where 7 CFR 273.10(e)(2)(ii)(A) requires a whole-dollar allotment; it returned a minimum benefit of $23.84 a month, where 7 CFR 273.10(e)(2)(ii)(C) rounds 8 percent of the one-person maximum to the nearest dollar ($24); it floored net income, which 7 CFR 273.10(e)(1)(ii) requires a state to round to the nearest dollar at each step or to calculate by its TANF procedure, which may keep cents; and it compared income with unrounded income standards. Given the engine's household size, eligibility and floored net income, the Axiom rules engine's encoding of 7 U.S.C. 2017(a) reproduces the whole-dollar allotment of all 19 households the first SNAP convention module changed, in each month from January to September (171 of 171 monthly comparisons), and the federal minimum benefit; it did not test New Jersey's state minimum, and it covers the allotment rounding, not the net income rounding the published references also apply. Recomputing SNAP with net income's cents kept, rather than rounded to the nearest dollar as the upstream fix does, moves no scored reference by more than the dollar tolerance. One SNAP defect outlasted the references' first two engine moves: the engine granted the heat-and-eat standard utility allowance to households without an elderly or disabled member, which P.L. 119-21 section 10103 ended in July 2025, until policyengine-us fixed it (#10033). The scored output it moved was excluded, and it stays excluded on `{python} r.policyengine_us_version`, which gives the record's corrected value ($3,240), because the stated facts do not decide it, as the 2026-09-29 recheck found. The prompt calls the head disabled but states none of the routes by which 7 U.S.C. 2012(j) defines a disabled member, such as receiving SSI or Social Security disability benefits (with one, the allowance would stand, at $3,576), and it does not say whether the household's $2,000 energy subsidy is a LIHEAP payment or a State-law payment, which 7 U.S.C. 2014(k)(4) treats differently. One more SNAP defect was found after the September 22 release and fixed upstream on 2026-09-24: the engine's values for the SNAP child support option carried the opposite meaning from the one its formulas read. A state may exclude legally obligated child support paid from gross income (7 CFR 273.9(c)(17)); a state that does not must deduct it from net income (273.9(d)(5)). For 2026 the engine excluded it in 37 jurisdictions that USDA's SNAP State Options Report lists as deducting it, Michigan among them, and deducted it in 9 of the 14 it lists as excluding it. Recomputed under the fix (policyengine-us #9586), one reference moves: a one-person Michigan household that pays child support stayed within the 200 percent gross limit of Michigan's broad-based categorical eligibility only because the engine excluded the payments, so the engine granted it the $24 monthly minimum; counting the payments, as Michigan does, leaves it ineligible, and the regenerated reference is $0. +The SNAP convention as first built also corrected the engine's SNAP arithmetic, and an independent review of the snapshot separated those corrections from the parameter holds. They are engine defects, each fixed in policyengine-us after the freeze (#9162 and #9318), so the SNAP references apply the fixes: the engine kept cents in the allotment, where 7 CFR 273.10(e)(2)(ii)(A) requires a whole-dollar allotment; it returned a minimum benefit of $23.84 a month, where 7 CFR 273.10(e)(2)(ii)(C) rounds 8 percent of the one-person maximum to the nearest dollar ($24); it floored net income, which 7 CFR 273.10(e)(1)(ii) requires a state to round to the nearest dollar at each step or to calculate by its TANF procedure, which may keep cents; and it compared income with unrounded income standards. Given the engine's household size, eligibility and floored net income, the Axiom rules engine's encoding of 7 U.S.C. 2017(a) reproduces the whole-dollar allotment of all 19 households the first SNAP convention module changed, in each month from January to September (171 of 171 monthly comparisons), and the federal minimum benefit; it did not test New Jersey's state minimum, and it covers the allotment rounding alone, leaving untested the net income rounding the published references also apply. Recomputing SNAP with net income's cents kept (the upstream fix rounds net income to the nearest dollar) moves no scored reference by more than the dollar tolerance. One SNAP defect outlasted the references' first two engine moves: the engine granted the heat-and-eat standard utility allowance to households without an elderly or disabled member, which P.L. 119-21 section 10103 ended in July 2025, until policyengine-us fixed it (#10033). The scored output it moved was excluded, and it stays excluded on `{python} r.policyengine_us_version`, which gives the record's corrected value ($3,240), because the stated facts do not decide it, as the 2026-09-29 recheck found. The prompt calls the head disabled but states none of the routes by which 7 U.S.C. 2012(j) defines a disabled member, such as receiving SSI or Social Security disability benefits (with one, the allowance would stand, at $3,576), and it does not say whether the household's $2,000 energy subsidy is a LIHEAP payment or a State-law payment, which 7 U.S.C. 2014(k)(4) treats differently. One more SNAP defect was found after the September 22 release and fixed upstream on 2026-09-24: the engine's values for the SNAP child support option carried the opposite meaning from the one its formulas read. A state may exclude legally obligated child support paid from gross income (7 CFR 273.9(c)(17)); a state that does not must deduct it from net income (273.9(d)(5)). For 2026 the engine excluded it in 37 jurisdictions that USDA's SNAP State Options Report lists as deducting it, Michigan among them, and deducted it in 9 of the 14 it lists as excluding it. Recomputed under the fix (policyengine-us #9586), one reference moves: a one-person Michigan household that pays child support stayed within the 200 percent gross limit of Michigan's broad-based categorical eligibility only because the engine excluded the payments, so the engine granted it the $24 monthly minimum; counting the payments, as Michigan does, leaves it ineligible, and the regenerated reference is $0. -PolicyBench rebuilt the references on `{python} r.september_upgrade.date` with policyengine-us `{python} r.september_upgrade.engine_version`, the newest release when it began sweeping the references that day (uploaded `{python} r.reference_engine_uploaded_utc` UTC), in place of `{python} r.september_upgrade.previous_engine_version`. It computes each scored reference with `policyengine_us.Simulation`. The snapshot also records policyengine.py `{python} r.policyengine_version` for provenance; its certified US bundle carries an older policyengine-us, and policyengine.py does not load beside `{python} r.september_upgrade.engine_version`. PolicyBench ported the publication conventions to the new version. The SNAP convention holds each FY2026 figure directly for October to December 2026, because the new version carries USDA's FY2027 figures as published values. policyengine-us `{python} r.september_upgrade.engine_version` counts Maryland county income tax in its state income tax. PolicyBench's state income tax output leaves local tax out, so an adapter restores that scope, and the county tax stays in the federal state and local tax deduction. policyengine-us #9261 changed from 40 hours to 0 the default of the weekly-hours input that SNAP's work rules read, so the scenario builder also passes each prompt's stated usual weekly hours under that input's name. After the port, PolicyBench grouped every output that still moved by root cause. An investigator settled each root cause from the upstream commits, the engine code of both versions and primary legal sources with their publication dates, and an independent reviewer tried to refute each settlement. The move changes `{python} r.september_upgrade.scored_change_count` scored references (@tbl-reference-review). Two take law published before the freeze that policyengine-us `{python} r.september_upgrade.previous_engine_version` did not encode: New Jersey's child tax credit schedule for 2026 to 2028 (P.L.2026, c.26, approved June 30, 2026), and Arizona's broad-based categorical eligibility limit for SNAP, which Arizona raised from 185 to 200 percent of the poverty guideline starting with benefit month March 2026. Two follow engine corrections: policyengine-us added child support received to school-meal income (7 CFR 245.6(a)(5)(ii)), and policyengine-us #9425 corrected the rounding in New York's Empire State child credit phase-out. The investigation found, and PolicyBench excluded, `{python} r.september_upgrade.new_exclusion_count` federal income tax outputs that depend on an unlisted input: the new version counts a listed state and local tax refund as income (policyengine-us #9422), and whether any of it is income depends on whether the refunded tax reduced federal tax in the year the household paid it (26 U.S.C. 111(a)), which the prompt does not say. The re-review of a California household's excluded SNAP output also flagged a scored output the move did not change: the head's Medicaid eligibility. The head's income is above the 138 percent limit for the adult expansion group, so only a disability pathway leads to Medi-Cal, and California's Working Disabled Program requires SSI's definition of disability, the unlisted input that already excludes the household's SNAP. policyengine-us `{python} r.september_upgrade.engine_version` tests the general disability flag there and gives 1 under either reading; with the program's test reading SSI's definition, the head qualifies only by meeting it, and PolicyBench excluded the output. Another `{python} r.september_upgrade.within_tolerance_count` references move by less than the dollar tolerance. PolicyBench re-reviewed the `{python} r.september_upgrade.rechecked_count` excluded outputs whose values move on `{python} r.september_upgrade.engine_version`; all stay excluded, each with the value it was decided on. policyengine-us `{python} r.publication_check_policyengine_us_version`, the newest release when PolicyBench checked PyPI on `{python} r.publication_check_pypi_read_date` at `{python} r.publication_check_pypi_read_utc` UTC, gives the same value as `{python} r.september_upgrade.engine_version` for all `{python} r.total_outputs_per_model_fmt` outputs under the same conventions and adapter. The reference sidecar lists every change, and `reference_audit/2026-09-28` holds the recomputation of every output, the investigations and the reviews. +PolicyBench computes each scored reference with `policyengine_us.Simulation`. The snapshot also records policyengine.py `{python} r.policyengine_version` for provenance; its certified US bundle carries an older policyengine-us, and policyengine.py does not load beside `{python} r.policyengine_us_version`. On `{python} r.september_upgrade.date` PolicyBench rebuilt the references with policyengine-us `{python} r.september_upgrade.engine_version` in place of `{python} r.september_upgrade.previous_engine_version` and ported the publication conventions to the new version. The SNAP convention holds each FY2026 figure directly for October to December 2026, because the new version carries USDA's FY2027 figures as published values. policyengine-us `{python} r.september_upgrade.engine_version` counts Maryland county income tax in its state income tax. PolicyBench's state income tax output leaves local tax out, so an adapter restores that scope, and the county tax stays in the federal state and local tax deduction. policyengine-us #9261 changed from 40 hours to 0 the default of the weekly-hours input that SNAP's work rules read, so the scenario builder also passes each prompt's stated usual weekly hours under that input's name. After the port, PolicyBench grouped every output that still moved by root cause. An investigator settled each root cause from the upstream commits, the engine code of both versions and primary legal sources with their publication dates, and an independent reviewer tried to refute each settlement. The move changes `{python} r.september_upgrade.scored_change_count` scored references (@tbl-reference-review). Two take law published before the freeze that policyengine-us `{python} r.september_upgrade.previous_engine_version` did not encode: New Jersey's child tax credit schedule for 2026 to 2028 (P.L.2026, c.26, approved June 30, 2026), and Arizona's broad-based categorical eligibility limit for SNAP, which Arizona raised from 185 to 200 percent of the poverty guideline starting with benefit month March 2026. Two follow engine corrections: policyengine-us added child support received to school-meal income (7 CFR 245.6(a)(5)(ii)), and policyengine-us #9425 corrected the rounding in New York's Empire State child credit phase-out. The investigation found, and PolicyBench excluded, `{python} r.september_upgrade.new_exclusion_count` federal income tax outputs that depend on an unlisted input: the new version counts a listed state and local tax refund as income (policyengine-us #9422), and whether any of it is income depends on whether the refunded tax reduced federal tax in the year the household paid it (26 U.S.C. 111(a)), which the prompt does not say. The re-review of a California household's excluded SNAP output also flagged a scored output the move did not change: the head's Medicaid eligibility. The head's income is above the 138 percent limit for the adult expansion group, so only a disability pathway leads to Medi-Cal, and California's Working Disabled Program requires SSI's definition of disability, the unlisted input that already excludes the household's SNAP. policyengine-us `{python} r.september_upgrade.engine_version` tests the general disability flag there and gives 1 under either reading; with the program's test reading SSI's definition, the head qualifies only by meeting it, and PolicyBench excluded the output. Another `{python} r.september_upgrade.within_tolerance_count` references move by less than the dollar tolerance. PolicyBench re-reviewed the `{python} r.september_upgrade.rechecked_count` excluded outputs whose values move on `{python} r.september_upgrade.engine_version`; all stay excluded, each with the value it was decided on. The reference sidecar lists every change, and `reference_audit/2026-09-28` holds the recomputation of every output, the investigations and the reviews. -A review of release dashboard-data-20260930 on `{python} r.review_date` found `{python} r.review_sweep_count_word` more inputs that no prompt states behind scored references; no judge had flagged the scored outputs they move (`reference_audit/2026-10-05`, `reference_audit/2026-10-05-medicare-part-b` and `reference_audit/2026-10-05-payroll`). The first is the state income tax in the federal state and local tax deduction, which takes the state income tax a household paid during the year, or general sales tax instead (26 U.S.C. 164(a)(3) and (b)(5)). No prompt states state income tax withheld or paid. policyengine-us fills that input with `state_withheld_income_tax`, a formula estimate of withholding on the person's whole federal adjusted gross income rather than the household's state liability, and the references take the estimate. Read as the household paying its 2026 state income tax during the year, or as paying none, the federal income tax of `{python} r.review_sweep_moved_count_word("salt_withholding")` households moves, `{python} r.review_sweep_newly_excluded_count_word("salt_withholding")` of them scored. The second is Medicare enrollment and a Part B premium. policyengine-us treats every Medicare-eligible person as enrolled and adds the modeled Part B premium, $2,434.80 for 2026 where the Medicare Savings Program does not pay it, to medical expenses; no prompt states either. The prompt's instruction to assume program take-up supports the reference, and its rules that unlisted numbers are zero and that unlisted expenses and health coverage are not to be inferred support the other reading. Without the premium, the outputs of `{python} r.review_sweep_moved_household_count_word("medicare_part_b")` household move: it itemizes, so its federal income tax moves, and Virginia's itemized deductions start from the federal ones, so its Virginia income tax moves too. The third is whether the employer deducts the employee share of a state paid-leave or disability premium. The payroll output counts mandatory employee state payroll taxes. In Minnesota, Colorado, Massachusetts and New York the law lets the employer deduct an employee share of such a premium from wages, up to a cap, but does not require it, so the employee pays from $0 to the cap at the employer's choice. The `{python} r.review_sweep_moved_count_word("payroll_optional_shares")` payroll references from those states count the cap, and the prompt does not state the employer's choice; read as the amount the law requires of the employee, each is employee federal payroll tax alone. California's, Connecticut's, New Jersey's and Pennsylvania's employee contributions are owed by the worker and withheld by the employer, and the review left those references as they were. Each audit recomputed every output on policyengine-us `{python} r.review_exclusion_engine_version` with the publication conventions, under each reading, and each sweep's baseline reproduces all `{python} r.review_scored_before_count_fmt` references that release scored. Beyond the one-dollar tolerance, the sweeps move `{python} r.review_new_exclusion_count_word` scored outputs, which PolicyBench excluded, and `{python} r.review_already_excluded_moved_count_word` federal income tax outputs already excluded for other reasons; they move `{python} r.review_still_scored_moves_phrase` by any amount. The `{python} r.review_new_exclusion_count_word` records are computed on policyengine-us `{python} r.review_exclusion_engine_version`, whose values are the references. +A review of release dashboard-data-20260930 on `{python} r.review_date` found `{python} r.review_sweep_count_word` more inputs that no prompt states behind scored references; no judge had flagged the scored outputs they move (`reference_audit/2026-10-05`, `reference_audit/2026-10-05-medicare-part-b` and `reference_audit/2026-10-05-payroll`). The first is the state income tax in the federal state and local tax deduction, which takes the state income tax a household paid during the year, or general sales tax instead (26 U.S.C. 164(a)(3) and (b)(5)). No prompt states state income tax withheld or paid. policyengine-us fills that input with `state_withheld_income_tax`, a formula estimate of withholding on the person's whole federal adjusted gross income, which can differ from the household's state liability, and the references take the estimate. Read as the household paying its 2026 state income tax during the year, or as paying none, the federal income tax of `{python} r.review_sweep_moved_count_word("salt_withholding")` households moves, `{python} r.review_sweep_newly_excluded_count_word("salt_withholding")` of them scored. The second is Medicare enrollment and a Part B premium. policyengine-us treats every Medicare-eligible person as enrolled and adds the modeled Part B premium, $2,434.80 for 2026 where the Medicare Savings Program does not pay it, to medical expenses; no prompt states either. The prompt's instruction to assume program take-up supports the reference, and its rules that unlisted numbers are zero and that unlisted expenses and health coverage are not to be inferred support the other reading. Without the premium, the outputs of `{python} r.review_sweep_moved_household_count_word("medicare_part_b")` household move: it itemizes, so its federal income tax moves, and Virginia's itemized deductions start from the federal ones, so its Virginia income tax moves too. The third is whether the employer deducts the employee share of a state paid-leave or disability premium. The payroll output counts mandatory employee state payroll taxes. In Minnesota, Colorado, Massachusetts and New York the law lets the employer deduct an employee share of such a premium from wages, up to a cap, but does not require it, so the employee pays from $0 to the cap at the employer's choice. The `{python} r.review_sweep_moved_count_word("payroll_optional_shares")` payroll references from those states count the cap, and the prompt does not state the employer's choice; read as the amount the law requires of the employee, each is employee federal payroll tax alone. California's, Connecticut's, New Jersey's and Pennsylvania's employee contributions are owed by the worker and withheld by the employer, and the review left those references as they were. Each audit recomputed every output on policyengine-us `{python} r.review_exclusion_engine_version` with the publication conventions, under each reading, and each sweep's baseline reproduces all `{python} r.review_scored_before_count_fmt` references that release scored. Beyond the one-dollar tolerance, the sweeps move `{python} r.review_new_exclusion_count_word` scored outputs, which PolicyBench excluded, and `{python} r.review_already_excluded_moved_count_word` federal income tax outputs already excluded for other reasons; they move `{python} r.review_still_scored_moves_phrase` by any amount. The `{python} r.review_new_exclusion_count_word` records are computed on policyengine-us `{python} r.review_exclusion_engine_version`, whose values are the references. On `{python} r.ruling_date` PolicyBench ruled to exclude `{python} r.ruled_exclusion_count_word` more outputs. `{python} r.ruled_decision_count_word("d1022").capitalize()` came from a reference adversary (`reference_audit/2026-10-05-reference-adversary`). It flags the scored outputs where many models, or several of the strongest, agree on an answer the reference does not give. A judge that cannot yet see how the engine derived the reference works each flagged output from primary law, and only then reconciles its answer with the derivation. The adversary flagged 61 outputs and ran 52, the other nine belonging to other audits, and it held 45 references. An independent check of its seven other verdicts confirmed four as engine defects: Arizona's 2026 standard deduction left unindexed (A.R.S. 43-1041(H)), Ohio's medical deduction counting health insurance premiums only for a Medicare-eligible filer with no employer-paid plan (R.C. 5747.01(A)(10)), Colorado's 2026 sales tax refund paid without the excess state revenues that C.R.S. 39-22-2003(2) requires, and New York's 2026 child and dependent care credit, which Tax Law 606(c-2) replaced. The check refuted two, the Medicaid eligibility of two children in a North Carolina household, whose references stand. The seventh is a question of definition. A Pennsylvania household's dependent earns $45,000 of wages and must file their own return, and the output definitions name no return, so the household's federal and state income tax can be read with or without that return; a scan for the same question found a Missouri household, and PolicyBench excluded the four outputs. The other `{python} r.ruled_decision_count_word("d994")` outputs are two Louisiana households' 2026 state income tax (`reference_audit/2026-10-05-louisiana`). Their references rest on a standard deduction that policyengine-us computed from published price indexes under Louisiana's formula; Louisiana published the return amount itself on 2026-09-28, after the freeze. All `{python} r.ruled_exclusion_count_word` records are computed on policyengine-us `{python} r.ruled_exclusion_engine_version`. On `{python} r10.last_engine_upgrade.date` PolicyBench moved the references from policyengine-us `{python} r10.last_engine_upgrade.previous_engine_version` to `{python} r10.last_engine_upgrade.engine_version`, a release that fixes engine defects behind excluded outputs, and recomputed every output under the same publication conventions and adapter (`{python} r10.engine_upgrade_audit_dir`). `{python} r10.engine_upgrade_restored_split_sentence` `{python} r10.engine_upgrade_restored_target_sentence` `{python} r10.engine_upgrade_restored_sentence` `{python} r10.engine_upgrade_change_details` -On `{python} r.engine_upgrade_date` PolicyBench moved the references again, from policyengine-us `{python} r.previous_policyengine_us_version` to `{python} r.policyengine_us_version`, the first release with every fix the previous move was waiting on. With the same publication conventions and adapter, it recomputed every output (`{python} r.engine_upgrade_audit_dir`). `{python} r.engine_upgrade_timing_sentence` `{python} r.engine_upgrade_restored_split_sentence` `{python} r.engine_upgrade_restored_target_sentence` The reference sidecar records each target with the upstream fix it names (`regenerated_exclusions`). `{python} r.engine_upgrade_restored_sentence` `{python} r.engine_upgrade_change_details` PolicyBench re-reviewed the `{python} r.engine_upgrade_rechecked_count` excluded outputs whose values move on `{python} r.policyengine_us_version`; all stay excluded, each with the value it was decided on. The `{python} r.excluded_output_count` excluded outputs now keep the values they were decided on (`{python} r.excluded_outputs_by_engine_version_phrase`). +On `{python} r12.last_engine_upgrade.date` PolicyBench moved the references again, from policyengine-us `{python} r12.last_engine_upgrade.previous_engine_version` to `{python} r12.last_engine_upgrade.engine_version`, the first release with every fix the previous move was waiting on. With the same publication conventions and adapter, it recomputed every output (`{python} r12.engine_upgrade_audit_dir`). `{python} r12.engine_upgrade_restored_split_sentence` `{python} r12.engine_upgrade_restored_target_sentence` The reference sidecar records each target with the upstream fix it names (`regenerated_exclusions`). `{python} r12.engine_upgrade_restored_sentence` `{python} r12.engine_upgrade_change_details` PolicyBench re-reviewed the `{python} r12.engine_upgrade_rechecked_count` excluded outputs whose values move on `{python} r12.last_engine_upgrade.engine_version`; all stay excluded, each with the value it was decided on. + +On `{python} r.engine_upgrade_date` PolicyBench moved the references once more, from policyengine-us `{python} r.previous_policyengine_us_version` to `{python} r.policyengine_us_version`, and recomputed every output under the same publication conventions and adapter (`{python} r.engine_upgrade_audit_dir`). `{python} r.engine_upgrade_timing_sentence` No excluded output returns to scoring. `{python} r.engine_upgrade_change_details` policyengine-us models both breakfast laws for a student at a covered school without their conditions: Pennsylvania reimburses schools to the extent funds are available, and Arkansas serves the breakfast on request. PolicyBench re-reviewed the `{python} r.engine_upgrade_rechecked_count` excluded outputs whose values on `{python} r.policyengine_us_version` differ from the values they were decided on; all stay excluded. The `{python} r.excluded_output_count` excluded outputs keep the values they were decided on (`{python} r.excluded_outputs_by_engine_version_phrase`). Federal income tax references apply the section 1 rate schedule to taxable income, to the cent, at every income. The Form 1040 instructions send filers with taxable income under $100,000 to the IRS Tax Table, whose looked-up amounts can differ from the schedule by a few dollars. PolicyBench keeps the schedule: an answer that follows the Tax Table can miss the $1 tolerance on those outputs (`reference_audit/2026-10-10-tax-table`). -The audit tooling itself required hardening, which we report because it changes how much the annotations can be trusted. The derivation narratives displayed alongside reference values are generated from engine computation traces. After earlier model-written narratives were found to misattribute eligibility pathways, mechanical validators now enforce that each narrative states the engine's actual mechanism — for example, that a child ineligible for CHIP because they qualify for Medicaid is never described as failing a CHIP income test. The failure-audit judge reads these grounded narratives together with engine facts and must return a per-model diagnosis naming the specific rule or computation the model missed. It is barred from re-adjudicating the reference in prose: hedged or reference-adjudicating verdicts are mechanically rejected and re-judged, and genuine reference doubt is routed to a structured flag that triggers the manual adjudication described above. +The audit tooling itself required hardening, which we report because it changes how much the annotations can be trusted. The derivation narratives displayed alongside reference values are written by a model from the engine's computation trace for each output. After earlier narratives were found to misattribute eligibility pathways, the writer also receives the recorded basis of each reference change, an engine upgrade's build refuses a rewritten narrative that omits the new reference amount, and narratives that reviewers found wrong were replaced by hand corrections (`hand_corrected_narratives` in each engine upgrade's audit). No check reads every mechanism a narrative states, so a narrative can still misdescribe how the engine reaches a value it states correctly. The failure-audit judge reads these grounded narratives together with engine facts and must return a per-model diagnosis naming the specific rule or computation the model missed. It is barred from re-adjudicating the reference in prose: hedged or reference-adjudicating verdicts are mechanically rejected and re-judged, and genuine reference doubt is routed to a structured flag that triggers the manual adjudication described above. -After freezing the snapshot and completing response-contract repairs, we annotated the `{python} r.audit_annotated_row_count_fmt` `{python} r.audit_selection_rule` and their scenario-output cases. @tbl-deviation-audit reports the final classifications for that legacy-threshold audit universe. It contains `{python} r.annotated_exact_miss_count_fmt` of the snapshot's `{python} r.exact_match_miss_count_fmt` exact-match misses and `{python} r.annotated_exact_hit_count_fmt` exact hits. The `{python} r.unannotated_below_full_bounded_score_count_fmt` other rows with bounded score below 100 fall outside the selection and have no audit annotation. Each annotated row on a scored output resolves to one of two final classes: `llm_error` (a substantive miscalculation, with a per-model diagnosis naming the rule or computation the model missed) or `parse_contract_failure` (a missing or unparsable answer, classified deterministically). Three further classes describe outputs the snapshot does not score, and each such output is removed from scoring for every model, so no model gains or loses from it. `prompt_ambiguity` marks `{python} r.unlisted_input_exclusion_count` outputs whose reference depends on an input the prompt never lists, so a careful reader could take the stated facts either way; for each, the reference was recomputed under the other reading with the engine version that produced it, and it moved (the California Medicaid output once the engine's Working Disabled Program test read SSI's definition, as the program does). `reference_engine_defect` `{python} r.engine_defect_class_sentence` `reference_later_law` marks the `{python} r.later_law_exclusion_count_word` Louisiana outputs whose reference rests on an amount the state published after the freeze. Together they remove `{python} r.excluded_output_phrase` in `{python} r.excluded_output_households_phrase`, and of the `{python} r.excluded_output_annotation_row_count_fmt` annotated rows on those outputs, `{python} f"{r.excluded_descriptive_row_count:,}"` carry one of these classes as description rather than as a scored class and the rest are answers that never parsed. A scored reference also follows from law published before the references were frozen on 2026-07-03. USDA published the FY2027 SNAP cost-of-living figures on 2026-08-21, after the freeze and after most rows were answered, so grading any model on them would score it against law it could not have seen; SNAP's October to December months therefore hold the FY2026 figures, and the publication conventions described above apply the same rule to every projected amount. Every model is therefore scored on `{python} r.scored_outputs_per_model_fmt` of its `{python} r.total_outputs_per_model_fmt` requested outputs. The exclusion record (`reference_exclusions.json`) travels with the frozen run and the manifest pins it. No scored row remains classified as a prompt ambiguity, unresolved reference issue, or needs-review item, and zero annotated rows carry a standing reference-suspect flag. The audit pipeline is model-assisted, with developer adjudication of each reference-suspect or prompt-ambiguity flag rather than independent external validation; this snapshot records `{python} r.audit_adjudicated_case_phrase` of developer adjudication, kept beside the annotations with the judge's verdict and the reasoning. Three judge models produced the verdicts, and all are board rows: GPT-5.6 Sol, called through the Codex CLI, judged the cases whose verdicts predate the September 2026 additions; Claude Opus 5, called through the Claude Code CLI, judged the `{python} r.audit_opus_judged_case_count_fmt` cases the September 5 additions joined that no later judge re-judged; and Claude Opus 5.5 judged the cases the September 22, September 29, September 30, October 9, October 13 and October 14 additions joined or a reference revision changed, its own row's cases included, and five cases whose earlier verdicts an audit of the judges' transcripts could not show came from a judge that saw only its prompt (`{python} r.audit_opus55_judged_case_count_fmt` of `{python} r.audit_case_count_fmt` cases in all). Each verdict is recorded in a per-case provenance sidecar in the audit tree. Judge verdicts classify misses after scoring and change no score, and every reference flag a judge raised is settled by the developer adjudication above. The unlisted inputs behind the unlisted-input exclusions are the SSI disability criterion (`meets_ssi_disability_criteria`), false for every person in the certified June 2026 microdata build; months of SSDI receipt (`months_receiving_social_security_disability`), never carried by the data and integer-typed, which the prompt builder does not expose; weekly hours worked (`weekly_hours_worked_before_lsr`), which policyengine-us `{python} r.september_upgrade.previous_engine_version` defaulted to 40 where the prompt treats unlisted numbers as zero; whether survivor benefits other than Social Security are a pension or annuity, which the prompt does not say and which decides both their taxability and whether they count toward Wisconsin's homestead credit income; who paid for the coverage behind listed employment disability benefits, which decides whether they are taxable; whether listed home mortgage interest is on the home the household occupies, which decides whether SNAP counts it as a shelter cost; whether an adult tax dependent is the claiming filers' child, which decides whose income counts in that dependent's Medicaid household; whether the tax behind a listed state and local tax refund reduced federal tax in the year the household paid it, which decides how much of the refund is income; the state income tax a household withheld or paid during 2026, which the federal state and local tax deduction takes as its state income tax part and which policyengine-us estimates from federal adjusted gross income; Medicare enrollment and a Part B premium, which policyengine-us assumes for every Medicare-eligible person and counts as a medical expense; whether the employer deducts the employee share of a state paid-leave or disability premium that the law lets it deduct but does not require, which decides whether that share is a mandatory employee state payroll tax; and whether listed interest comes from a Massachusetts bank deposit, which moves only an output already recorded as an engine-defect exclusion. One definition was also open: the output definition of federal income tax before refundable credits does not say whether it includes the net investment income tax, which the reference adds and Form 1040 reports after its line for tax after nonrefundable credits, so the outputs that tax moves are excluded as well. The prompt lists a general `is disabled` fact and never a program-specific determination (@sec-disability). Every exclusion but the California Medicaid output and the `{python} r.ruling_date` records was derived mechanically rather than from which models missed: each is an output that a sweep of every reference, under an alternative reading or an engine defect's sandbox fix, moved on policyengine-us `{python} r.september_upgrade.previous_engine_version` or, for the state and local tax refund reading and the readings of the `{python} r.review_date` review, on `{python} r.september_upgrade.engine_version`; the outputs the `{python} r10.last_engine_upgrade.date` upgrade excluded are ones policyengine-us `{python} r10.last_engine_upgrade.engine_version` itself moved, onto an input no prompt states. The `{python} r.ruling_date` records are the exception by design. The reference adversary selects the outputs where models agree against the reference, and an independent check against primary law then decided each; the two Louisiana records came from a sweep of that state's 2026 standard deduction. On `{python} r.september_upgrade.previous_engine_version`, PolicyBench excluded every output an alternative reading of the September 22 audit moved and every output a defect not fixed upstream moved by more than a dollar, which is why the set includes three SNAP outputs that move through the elderly-or-disabled SNAP rules (in two of those households SSI itself stays at zero; in the third an aged member already receives SSI and the disabled member would add a second benefit). On `{python} r.september_upgrade.engine_version`, PolicyBench re-ran `{python} r.rerun_sweep_september_22_count_word` of those sweeps (the IRA deduction limit fix, the net investment income tax definition, and the readings for mortgage residence and 40 unlisted weekly hours) and ran a new one for the state and local tax refund reading. Beyond the one-dollar exact-match tolerance, the new sweep moves `{python} r.rerun_sweep_new_excluded_count_word` previously scored federal income tax outputs, and PolicyBench excluded them. Set against the same `{python} r.september_upgrade.engine_version` calculation without its fix or reading, no sweep moves a scored output by more than the tolerance, and `{python} r.rerun_sweep_scored_within_tolerance_count_word` scored outputs move by less. PolicyBench did not re-run the other sweeps on `{python} r.september_upgrade.engine_version`. On `{python} r.september_upgrade.engine_version`, the California Medicaid output stays at 1 under either reading of SSI's disability criterion, because the engine's Working Disabled Program test reads the general flag in its place. PolicyBench found that output when it re-reviewed the household's excluded SNAP output, and excluded it because the program itself requires SSI's definition of disability. +After freezing the snapshot and completing response-contract repairs, we annotated the `{python} r.audit_annotated_row_count_fmt` `{python} r.audit_selection_rule` and their scenario-output cases. @tbl-deviation-audit reports the final classifications for that legacy-threshold audit universe. It contains `{python} r.annotated_exact_miss_count_fmt` of the snapshot's `{python} r.exact_match_miss_count_fmt` exact-match misses and `{python} r.annotated_exact_hit_count_fmt` exact hits. The `{python} r.unannotated_below_full_bounded_score_count_fmt` other rows with bounded score below 100 fall outside the selection and have no audit annotation. Each annotated row on a scored output resolves to one of two final classes: `llm_error` (a substantive miscalculation, with a per-model diagnosis naming the rule or computation the model missed) or `parse_contract_failure` (a missing or unparsable answer, classified deterministically). Three further classes describe outputs the snapshot does not score, and each such output is removed from scoring for every model, so no model gains or loses from it. `prompt_ambiguity` marks `{python} r.unlisted_input_exclusion_count` outputs whose reference depends on an input the prompt never lists, so a careful reader could take the stated facts either way; for each, the reference was recomputed under the other reading with the engine version that produced it, and it moved (the California Medicaid output once the engine's Working Disabled Program test read SSI's definition, as the program does). `reference_engine_defect` `{python} r.engine_defect_class_sentence` `reference_later_law` marks the `{python} r.later_law_exclusion_count_word` Louisiana outputs whose reference rests on an amount the state published after the freeze. Together they remove `{python} r.excluded_output_phrase` in `{python} r.excluded_output_households_phrase`, and of the `{python} r.excluded_output_annotation_row_count_fmt` annotated rows on those outputs, `{python} f"{r.excluded_descriptive_row_count:,}"` carry one of these classes as a description of an unscored output, and the rest are answers that never parsed. A scored reference also follows from law published before the references were frozen on 2026-07-03. USDA published the FY2027 SNAP cost-of-living figures on 2026-08-21, after the freeze and after most rows were answered, so grading any model on them would score it against law it could not have seen; SNAP's October to December months therefore hold the FY2026 figures, and the publication conventions described above apply the same rule to every projected amount. Every model is therefore scored on `{python} r.scored_outputs_per_model_fmt` of its `{python} r.total_outputs_per_model_fmt` requested outputs. The exclusion record (`reference_exclusions.json`) travels with the frozen run and the manifest pins it. No scored row remains classified as a prompt ambiguity, unresolved reference issue, or needs-review item, and zero annotated rows carry a standing reference-suspect flag. The audit pipeline is model-assisted, with developer adjudication of each reference-suspect or prompt-ambiguity flag and no independent external validation; this snapshot records `{python} r.audit_adjudicated_case_phrase` of developer adjudication, kept beside the annotations with the judge's verdict and the reasoning. Three judge models produced the verdicts, and all are board rows: GPT-5.6 Sol, called through the Codex CLI, judged the cases whose verdicts predate the September 2026 additions; Claude Opus 5, called through the Claude Code CLI, judged the `{python} r.audit_opus_judged_case_count_fmt` cases the September 5 additions joined that no later judge re-judged; and Claude Opus 5.5 judged the cases the September 22, September 29, September 30, October 9, October 13, October 14 and October 27 additions joined or a reference revision changed, its own row's cases included, and five cases whose earlier verdicts an audit of the judges' transcripts could not show came from a judge that saw only its prompt (`{python} r.audit_opus55_judged_case_count_fmt` of `{python} r.audit_case_count_fmt` cases in all). Each verdict is recorded in a per-case provenance sidecar in the audit tree. Judge verdicts classify misses after scoring and change no score, and every reference flag a judge raised is settled by the developer adjudication above. The unlisted inputs behind the unlisted-input exclusions are the SSI disability criterion (`meets_ssi_disability_criteria`), false for every person in the certified June 2026 microdata build; months of SSDI receipt (`months_receiving_social_security_disability`), never carried by the data and integer-typed, which the prompt builder does not expose; weekly hours worked (`weekly_hours_worked_before_lsr`), which policyengine-us `{python} r.september_upgrade.previous_engine_version` defaulted to 40 where the prompt treats unlisted numbers as zero; whether survivor benefits other than Social Security are a pension or annuity, which the prompt does not say and which decides both their taxability and whether they count toward Wisconsin's homestead credit income; who paid for the coverage behind listed employment disability benefits, which decides whether they are taxable; whether listed home mortgage interest is on the home the household occupies, which decides whether SNAP counts it as a shelter cost; whether an adult tax dependent is the claiming filers' child, which decides whose income counts in that dependent's Medicaid household; whether the tax behind a listed state and local tax refund reduced federal tax in the year the household paid it, which decides how much of the refund is income; the state income tax a household withheld or paid during 2026, which the federal state and local tax deduction takes as its state income tax part and which policyengine-us estimates from federal adjusted gross income; Medicare enrollment and a Part B premium, which policyengine-us assumes for every Medicare-eligible person and counts as a medical expense; whether the employer deducts the employee share of a state paid-leave or disability premium that the law lets it deduct but does not require, which decides whether that share is a mandatory employee state payroll tax; and whether listed interest comes from a Massachusetts bank deposit, which moves only an output already recorded as an engine-defect exclusion. One definition was also open: the output definition of federal income tax before refundable credits does not say whether it includes the net investment income tax, which the reference adds and Form 1040 reports after its line for tax after nonrefundable credits, so the outputs that tax moves are excluded as well. The prompt lists a general `is disabled` fact and never a program-specific determination (@sec-disability). Every exclusion but the California Medicaid output and the `{python} r.ruling_date` records was derived mechanically, without regard to which models missed: each is an output that a sweep of every reference, under an alternative reading or an engine defect's sandbox fix, moved on policyengine-us `{python} r.september_upgrade.previous_engine_version` or, for the state and local tax refund reading and the readings of the `{python} r.review_date` review, on `{python} r.september_upgrade.engine_version`; the outputs the `{python} r10.last_engine_upgrade.date` upgrade excluded are ones policyengine-us `{python} r10.last_engine_upgrade.engine_version` itself moved, onto an input no prompt states. The `{python} r.ruling_date` records are the exception by design. The reference adversary selects the outputs where models agree against the reference, and an independent check against primary law then decided each; the two Louisiana records came from a sweep of that state's 2026 standard deduction. On `{python} r.september_upgrade.previous_engine_version`, PolicyBench excluded every output an alternative reading of the September 22 audit moved and every output a defect not fixed upstream moved by more than a dollar, which is why the set includes three SNAP outputs that move through the elderly-or-disabled SNAP rules (in two of those households SSI itself stays at zero; in the third an aged member already receives SSI and the disabled member would add a second benefit). On `{python} r.september_upgrade.engine_version`, PolicyBench re-ran `{python} r.rerun_sweep_september_22_count_word` of those sweeps (the IRA deduction limit fix, the net investment income tax definition, and the readings for mortgage residence and 40 unlisted weekly hours) and ran a new one for the state and local tax refund reading. Beyond the one-dollar exact-match tolerance, the new sweep moves `{python} r.rerun_sweep_new_excluded_count_word` previously scored federal income tax outputs, and PolicyBench excluded them. Set against the same `{python} r.september_upgrade.engine_version` calculation without its fix or reading, no sweep moves a scored output by more than the tolerance, and `{python} r.rerun_sweep_scored_within_tolerance_count_word` scored outputs move by less. PolicyBench did not re-run the other sweeps on `{python} r.september_upgrade.engine_version`. On `{python} r.september_upgrade.engine_version`, the California Medicaid output stays at 1 under either reading of SSI's disability criterion, because the engine's Working Disabled Program test reads the general flag in its place. PolicyBench found that output when it re-reviewed the household's excluded SNAP output, and excluded it because the program itself requires SSI's definition of disability. ```{python} #| label: tbl-reference-review @@ -1172,9 +1184,9 @@ us_top ### Uncertainty -Each leaderboard score is a mean over a sample of `{python} r.n_households_fmt` households, so the rankings carry sampling uncertainty. We quantify it with a household-level bootstrap: the `{python} r.n_households_fmt` households are resampled with replacement 10,000 times, and each model's population-weighted exact-match rate is recomputed on every resample. The resampling unit is the household, carried with its full output vector, so within-household correlations across outputs are preserved. The same resampled set is used for every model in each replicate (a paired bootstrap), so the rank ranges in @tbl-us-top reflect genuine ordering uncertainty rather than independent per-model noise. +Each leaderboard score is a mean over a sample of `{python} r.n_households_fmt` households, so the rankings carry sampling uncertainty. We quantify it with a household-level bootstrap: the `{python} r.n_households_fmt` households are resampled with replacement 10,000 times, and each model's population-weighted exact-match rate is recomputed on every resample. The resampling unit is the household, carried with its full output vector, so within-household correlations across outputs are preserved. The same resampled set is used for every model in each replicate (a paired bootstrap), so the rank ranges in @tbl-us-top reflect genuine ordering uncertainty and carry no independent per-model noise. -Sampling uncertainty is substantial at this sample size. In the frozen snapshot, `{python} ci_overlap_summary('us')`. Small differences in the leaderboard ordering should therefore be read as ties rather than as a strict ranking, and the rank-range column makes the set of plausible positions explicit. These intervals are a manuscript artifact: the public leaderboard and app report point estimates only, because the benchmark sample, not run-to-run model variation, is the dominant source of uncertainty here. +Sampling uncertainty is substantial at this sample size. In the frozen snapshot, `{python} ci_overlap_summary('us')`. Small differences in the leaderboard ordering should therefore be read as ties, and the rank-range column makes the set of plausible positions explicit. These intervals are a manuscript artifact: the public leaderboard and app report point estimates only, because the benchmark sample is the dominant source of uncertainty here, ahead of run-to-run model variation. ### Cost and latency @@ -1191,10 +1203,10 @@ def cost_latency_caption() -> str: assert sorted(latency_dash) == r.latency_dash_models, latency_dash zero_cost = r.zero_cost_models_fmt return ( - "Estimated cost and median latency per household for the frozen US snapshot, alongside the headline exact-match rate. Each row uses its recorded per-call cost: reconstructed from token counts at the list price configured at request time, or the provider-reported charge where no reconstruction was available. List-price overrides apply at request time, not retroactively to recorded costs. Claude Fable 5's cost and latency come from its original run's per-call rows, which its board rows do not carry. Latency is the median across households of each household's summed request time. " + "Estimated cost and median latency per household for the frozen US snapshot, alongside the headline exact-match rate. Each row uses its recorded per-call cost: reconstructed from token counts at the list price configured at request time, or the provider-reported charge where no reconstruction was available. A list-price override applies to requests made after it is set and leaves recorded costs unchanged. Claude Fable 5's cost and latency come from its original run's per-call rows, which its board rows do not carry. Latency is the median across households of each household's summed request time. " f"A cost dash marks a provider-reported charge of zero on every call ({zero_cost}). " f"A latency dash marks rows that record no request time ({r.batch_latency_models_fmt}, through OpenAI's batch API) " - f"or a median household answered from the harness's response cache rather than by the provider ({r.replayed_latency_models_fmt}; see text)." + f"or a median household answered from the harness's response cache without a provider call ({r.replayed_latency_models_fmt}; see text)." ) @@ -1203,7 +1215,7 @@ md_table(cost_latency, caption=cost_latency_caption(), label="tbl-us-cost-latenc Cost preserves each call's recorded total: a request-time reconstruction from token counts where one was available, and the provider-reported charge otherwise. Configured list-price overrides do not reprice recorded calls. Claude Fable 5's board rows carry no usage or timing fields, because they were rebuilt from release dashboard-data-20260701 without those columns; its cost, tokens and latency come from the per-call rows of its original run, which that release publishes. Latency is wall-clock request time as observed by the harness, summed within each household and taken as the median across the `{python} r.n_households_fmt` households. The timer spans one request as the provider handles it, including anything that happens inside that call. When the harness retries a failed request, only the attempt that succeeded is timed, without the failed attempts or the wait between them. The median is reported in preference to the mean, which a few slow calls inflate. Latency is not comparable across serving regimes. A model served one or three outputs per request (@tbl-model-runs) sends a household's calls one after another, and its household time is their sum. `{python} r.batch_latency_models_fmt` ran through OpenAI's batch API, which records no per-call request time, so it shows a dash. -The harness also caches provider responses on disk, keyed on the request and the prompt contract version. A request identical to an earlier one is answered from the cache in hundredths of a second, and the timer records that as if it were a call. A replayed response's cost is computed from that response when its row is written: its token counts at the list prices then in effect (PolicyBench's own price for the model where it sets one, otherwise litellm's price table), or the provider's charge embedded in it where no reconstruction exists. A household's cost therefore counts each of its responses once, whether or not the board run paid for it. `{python} r.replayed_latency_models_fmt` were finished over several passes, each of which replayed the earlier passes' successful responses. Each of them records a replay on `{python} r.replayed_latency_range_fmt` of its `{python} r.n_households_fmt` households, so its median falls under a second and it shows a dash as well. In `{python} r.other_subsecond_model_count_fmt` other models, `{python} r.other_subsecond_household_count` households sum to under a second. The audit traces `{python} r.traced_other_subsecond_count` of them to an earlier request on the same household, such as an onboarding smoke or a restarted chunk; the other `{python} r.untraced_subsecond_count_fmt` come from runs that predate per-call timestamps and left no cache or ledger behind. Dropping them would raise no model's median by more than `{python} r.subsecond_median_shift_fmt` seconds. A further `{python} r.partial_replay_count` households replay their first recorded call and then reach the provider, so their times leave out that first call. The benchmark card summarizes the replays, and the repository's latency replay audit lists each household. Both cost and latency are properties of this run's providers, prompts, and serving configurations at evaluation time rather than fixed model constants. +The harness also caches provider responses on disk, keyed on the request and the prompt contract version. A request identical to an earlier one is answered from the cache in hundredths of a second, and the timer records that as if it were a call. A replayed response's cost is computed from that response when its row is written: its token counts at the list prices then in effect (PolicyBench's own price for the model where it sets one, otherwise litellm's price table), or the provider's charge embedded in it where no reconstruction exists. A household's cost therefore counts each of its responses once, whether or not the board run paid for it. `{python} r.replayed_latency_models_fmt` were finished over several passes, each of which replayed the earlier passes' successful responses. Each of them records a replay on `{python} r.replayed_latency_range_fmt` of its `{python} r.n_households_fmt` households, so its median falls under a second and it shows a dash as well. In `{python} r.other_subsecond_model_count_fmt` other models, `{python} r.other_subsecond_household_count` households sum to under a second. The audit traces `{python} r.traced_other_subsecond_count` of them to an earlier request on the same household, such as an onboarding smoke or a restarted chunk; the other `{python} r.untraced_subsecond_count_fmt` come from runs that predate per-call timestamps and left no cache or ledger behind. Dropping them would raise no model's median by more than `{python} r.subsecond_median_shift_fmt` seconds. A further `{python} r.partial_replay_count` households replay their first recorded call and then reach the provider, so their times leave out that first call. The benchmark card summarizes the replays, and the repository's latency replay audit lists each household. Both cost and latency are properties of this run's providers, prompts, and serving configurations at evaluation time, and they can change for the same model. ### Simple baselines @@ -1217,7 +1229,7 @@ baseline_summary ### Sensitivity to benchmark view {#sec-sensitivity} -The primary leaderboard gives each household equal weight. @tbl-sensitivity reports several alternative views, including the older equal-output-group score. The top model is stable across several views, but lower ranks move across sensitivity views. Scores are therefore best read with the weighting choice visible rather than collapsed into a single ordering. +The primary leaderboard gives each household equal weight. @tbl-sensitivity reports several alternative views, including the older equal-output-group score. The top model is stable across several views, but lower ranks move across sensitivity views. Scores are therefore best read with the weighting choice visible. ```{python} #| label: tbl-sensitivity @@ -1225,7 +1237,7 @@ The primary leaderboard gives each household equal weight. @tbl-sensitivity repo sensitivity ``` -The bounded score is a global-output-weighted average of row scores. Amount outputs use `max(0, 1 − |pred − ref| / |ref|)` when the reference is nonzero and `1{pred = 0}` when the reference is zero. Binary outputs use exact 0/1 matching. The exact-match rate uses the same weighting and aggregation but replaces the amount row score with the headline indicator: `1{|pred − ref| ≤ 1}` (one currency unit). Each output group's default household-impact weight is computed from a full weighting population, not from the `{python} r.n_households_fmt` benchmark households: the certified PolicyEngine US populace dataset. For each source household, the share is `|ref_ij| / max(|household_net_income_i|, Σ_k |ref_ik|)`; shares are averaged with calibrated household weights and renormalized so output weights sum to one. The `max(...)` denominator anchors per-household shares to net income when net income is the dominant flow and falls back to the gross tax-benefit flow only when programs cancel each other out, so a $1 benefit to a high-earner contributes essentially zero weight and per-household shares never exceed one. Booleans carry weight through PolicyEngine's paired per-capita value (for example `medicaid_value`), so eligibility calls are graded as accuracy but weighted by the dollar stake. @tbl-weighting-sensitivity compares the bounded-score ranking against two opt-in alternatives shown for transparency: equal weighting (every output the same) and budget-weighted (each output's share of total absolute reference dollars in the same full weighting population). +The bounded score is a global-output-weighted average of row scores. Amount outputs use `max(0, 1 − |pred − ref| / |ref|)` when the reference is nonzero and `1{pred = 0}` when the reference is zero. Binary outputs use exact 0/1 matching. The exact-match rate uses the same weighting and aggregation but replaces the amount row score with the headline indicator: `1{|pred − ref| ≤ 1}` (one currency unit). Each output group's default household-impact weight is computed from a full weighting population, the certified PolicyEngine US populace dataset; the `{python} r.n_households_fmt` benchmark households do not enter it. For each source household, the share is `|ref_ij| / max(|household_net_income_i|, Σ_k |ref_ik|)`; shares are averaged with calibrated household weights and renormalized so output weights sum to one. The `max(...)` denominator anchors per-household shares to net income when net income is the dominant flow and falls back to the gross tax-benefit flow only when programs cancel each other out, so a $1 benefit to a high-earner contributes essentially zero weight and per-household shares never exceed one. Booleans carry weight through PolicyEngine's paired per-capita value (for example `medicaid_value`), so eligibility calls are graded as accuracy but weighted by the dollar stake. @tbl-weighting-sensitivity compares the bounded-score ranking against two opt-in alternatives shown for transparency: equal weighting (every output the same) and budget-weighted (each output's share of total absolute reference dollars in the same full weighting population). ```{python} #| label: tbl-weighting-sensitivity @@ -1325,19 +1337,19 @@ Third, structured-output reliability is part of the benchmark contract. Missing PolicyBench is not a substitute for a production tax-and-benefit calculator. Several caveats matter: - output-contract reliability required a repair workflow; raw provider responses are retained within the canonical prediction files wherever the transport exposed them (`{python} r.blank_raw_response_note`), and cells that never parsed score zero -- request shape is not identical across models: `{python} n_chunked_models` of `{python} r.n_models_fmt` models answered the prompt template over subsets of the requested outputs rather than the whole scenario (@tbl-model-runs), an accommodation that, if it moves scores at all, should favor those models; later additions must answer the whole-scenario request or are listed as not scorable +- request shape is not identical across models: `{python} n_chunked_models` of `{python} r.n_models_fmt` models answered the prompt template in several requests, each over a subset of the requested outputs (@tbl-model-runs), an accommodation that, if it moves scores at all, should favor those models; later additions must answer the whole-scenario request or are listed as not scorable - zero-heavy outputs require separate positive-case interpretation - the choice of headline metric (exact match), near-miss companion (within-1%), and secondary tracking metric (bounded score) is one benchmark view; all three are reported, but downstream evaluations should also consider error-magnitude metrics (mean absolute error, mean absolute percentage error) where appropriate -- the public scenario explorer exposes the current test set and reference outputs, so open-set leakage is a prominent limitation rather than a minor implementation detail +- the public scenario explorer exposes the current test set and reference outputs, so open-set leakage is a prominent limitation - the `{python} r.n_households_fmt`-household manuscript snapshot should be treated as a preview until larger frozen runs are published - the annotations cover the `{python} r.audit_annotated_row_count_fmt`-row legacy-threshold audit universe, including `{python} r.annotated_exact_miss_count_fmt` exact-match misses and `{python} r.annotated_exact_hit_count_fmt` exact hits, but not `{python} r.unannotated_below_full_bounded_score_count_fmt` additional rows with bounded score below 100; the review is developer-adjudicated and not an independent validation of each reference value - one frozen scenario encodes household inputs that do not match its prompt narrative (a South Carolina household whose prompt implies a qualifying disability the inputs omit), and two input-semantics conventions (disability, which the prompt states as one general fact where each program applies its own determination, and adult tax-dependent relationships) are under-specified in ways a scheduled scenario refresh will address (@sec-disability); outputs whose reference moves under the other reading of either convention are excluded, while the mis-encoded scenario's cells score models against its encoded inputs -- `{python} r.engine_defect_limitation_lead`; the judge that finds defects reviews only the cases a new model joins, each engine-upgrade review covered only the outputs its upgrade moved, and on `{python} r.september_upgrade.engine_version` PolicyBench re-ran `{python} r.rerun_sweep_september_22_count_word` of the September 22 alternative-reading and defect sweeps rather than all of them, so defects that no reviewed case, move or re-run sweep exposes can remain +- `{python} r.engine_defect_limitation_lead`; the judge that finds defects reviews only the cases a new model joins, each engine-upgrade review covered only the outputs its upgrade moved, and on `{python} r.september_upgrade.engine_version` PolicyBench re-ran only `{python} r.rerun_sweep_september_22_count_word` of the September 22 alternative-reading and defect sweeps, so defects that no reviewed case, move or re-run sweep exposes can remain - the `{python} r.review_date` review of release dashboard-data-20260930 found `{python} r.review_new_exclusion_count_word` scored references that rested on inputs the prompt never states and that no judge had flagged, so other such references can remain scored: the exclusions cover the inputs the audits found -- the references were frozen on 2026-07-03 for tax year 2026, so amounts published later reach the benchmark only through a stated convention: where policyengine-us projected a 2026 amount, the reference takes the amount published before the freeze or, failing that, the last one published (SNAP's FY2026 figures rather than USDA's FY2027 figures of 2026-08-21; California's 2025 indexed amounts; the IRS's 2025 sales tax tables), so a model that knew later law is scored against the earlier law, and the projection audit sourced only the amounts whose projection moved an output; law published before the freeze reaches a reference only once policyengine-us encodes it, and policyengine-us encoded New Jersey's 2026 child tax credit schedule and Arizona's SNAP categorical eligibility limit only after `{python} r.september_upgrade.previous_engine_version` +- the references were frozen on 2026-07-03 for tax year 2026, so amounts published later reach the benchmark only through a stated convention: where policyengine-us projected a 2026 amount, the reference takes the amount published before the freeze or, failing that, the last one published (SNAP's FY2026 figures in place of USDA's FY2027 figures of 2026-08-21; California's 2025 indexed amounts; the IRS's 2025 sales tax tables), so a model that knew later law is scored against the earlier law, and the projection audit sourced only the amounts whose projection moved an output; law published before the freeze reaches a reference only once policyengine-us encodes it, and policyengine-us encoded New Jersey's 2026 child tax credit schedule and Arizona's SNAP categorical eligibility limit only after `{python} r.september_upgrade.previous_engine_version` - benchmark success should not be interpreted as policy-advice readiness -The current paper is therefore an evaluation of model performance under a specific structured-output benchmark, not a general certification of tax or benefit competence. +The current paper therefore evaluates model performance under a specific structured-output benchmark and certifies no general tax or benefit competence. ## Conclusion @@ -1349,7 +1361,7 @@ Next steps are to expand country coverage, increase frozen sample sizes, and add ## Appendix A: Structured-output audit {.unnumbered} -The benchmark requires one numeric value and one explanation for every requested output. Parse failures are benchmark failures, not missing data to drop from the denominator. Before publishing the manuscript snapshot, we audited missing numeric values and explanations, extended the parser only where explicit variable-keyed `value` and `explanation` fields were recoverable, and retried failing scenarios under the supervised runner's bounded rounds. @tbl-parse-repair-summary summarizes that sequence. +The benchmark requires one numeric value and one explanation for every requested output. Parse failures are benchmark failures and stay in the denominator. Before publishing the manuscript snapshot, we audited missing numeric values and explanations, extended the parser only where explicit variable-keyed `value` and `explanation` fields were recoverable, and retried failing scenarios under the supervised runner's bounded rounds. @tbl-parse-repair-summary summarizes that sequence. ```{python} #| label: tbl-parse-repair-summary diff --git a/paper/snapshot/20260501/manifest.json b/paper/snapshot/20260501/manifest.json index 60c923eb..a16b7375 100644 --- a/paper/snapshot/20260501/manifest.json +++ b/paper/snapshot/20260501/manifest.json @@ -2,10 +2,10 @@ "audit_annotation_artifacts": { "developer_adjudications": { "by_judge_verdict": { - "llm_error": 51, - "prompt_ambiguity": 6, + "llm_error": 48, + "prompt_ambiguity": 7, "reference_data_issue_fixed": 1, - "reference_engine_defect": 2, + "reference_engine_defect": 4, "reference_later_law": 1, "reference_model_issue_fixed": 2 }, @@ -28,10 +28,10 @@ "note": "Judge verdicts outside the final classes (llm_error, parse_contract_failure) are resolved by a recorded developer adjudication that keeps the judge's verdict and reasoning beside the adjudicated class; applied to the bundle before export so the published payload and the frozen annotations agree. Every case the judge flagged reference-suspect carries a reference verdict (affirmed, regenerated, engine_defect, unlisted_input, later_law) that clears the flag; judge_reference_suspect records whether the case's current verdict flagged it, and judge_flagged_by_reference_verdict counts a case any recorded judge verdict flagged (the current one, a judge_previous item, or an earlier run its judge_reference_suspect_source names)." }, "files": { - "us_adjudications.json": "df4cc1eb27bce6514185d294c4da3c7e76d94b9ead2b8fe921a8fd306090049e", - "us_audit_row_annotations.csv": "6f1052bbf13d92a30331340728bd10c41edf14559cb587cd3f260494ef654eb8", - "us_case_notes.csv": "d6ad83cb82f45cf508bc886abf300a60acfc0d6506c1436f5df842d0d7d46a45", - "us_case_reference_explanations.csv": "0e6797d079d41858b960117f54027bdc9681999daafa6f278fd57f2884f9e534" + "us_adjudications.json": "85db9ed6fff06bf01cf4c3d7af5e073bbbff0c68dd2e178c31da1ad919f14c8f", + "us_audit_row_annotations.csv": "0bdec0c01d1d8802739de835f8e14ecbbda43fd1edaa3c1c4d477fe33c3ad251", + "us_case_notes.csv": "fa5e477abc6d0dbaecf48e87ebf777b2fd5ab2b70ff4b2cc80e0701826a06070", + "us_case_reference_explanations.csv": "47c33db094072c97ca18bb763526767c9fc23ecc50d153951be54b43182bc5e4" }, "judge_provenance": { "by_judge": { @@ -43,7 +43,7 @@ "runner": "Claude Code CLI (scripts/run_audit_claude.sh)" }, "claude-opus-5-5": { - "cases": 322, + "cases": 325, "judged_on_utc": [ "2026-09-23", "2026-09-29", @@ -51,7 +51,8 @@ "2026-10-08", "2026-10-09", "2026-10-13", - "2026-10-14" + "2026-10-14", + "2026-10-27" ], "runner": "Claude Code CLI (scripts/run_audit_claude.sh) and Claude Code Workflow subagents (results/local/adds202609/judge_stages.py)" }, @@ -65,23 +66,23 @@ "runner": "Codex CLI (scripts/run_audit_codex.sh)" } }, - "cases_judged": 678, + "cases_judged": 681, "note": "Judge model per case: the verdict.meta.json sidecar bound to the case's verdict by sha256 (either runner), else, for a case with no sidecar, the codex.log model header when the log was written alongside the verdict (Codex runner before it wrote sidecars). Verdicts classify misses after scoring and change no score. Every judge model is also a board row." }, - "note": "Model-assisted, developer-adjudicated row and case audit annotations for the 10,680 prediction rows selected because their legacy threshold score was below 1. This audit universe is not identical to the exact-match or bounded-score miss sets. The annotations were produced under the decisive-diagnosis contract (per-model diagnoses grounded in engine facts; hedged verdicts mechanically rejected and re-judged). Row-level failure_source values are llm_error for substantive misses and parse_contract_failure for missing or unparseable answers; zero rows are reference-suspect. Case notes are stored as us_case_notes.csv with case_failure_sources / case_failure_subtypes columns. Reference narratives the judge and dashboard display are frozen as us_case_reference_explanations.csv. Judge provenance per case is tallied under judge_provenance.", + "note": "Model-assisted, developer-adjudicated row and case audit annotations for the 10,999 prediction rows selected because their legacy threshold score was below 1. This audit universe is not identical to the exact-match or bounded-score miss sets. The annotations were produced under the decisive-diagnosis contract (per-model diagnoses grounded in engine facts; hedged verdicts mechanically rejected and re-judged). Row-level failure_source values are llm_error for substantive misses and parse_contract_failure for missing or unparseable answers; zero rows are reference-suspect. Case notes are stored as us_case_notes.csv with case_failure_sources / case_failure_subtypes columns. Reference narratives the judge and dashboard display are frozen as us_case_reference_explanations.csv. Judge provenance per case is tallied under judge_provenance.", "path": "annotations/us_full_run_20260612_policyengine_4_16_1_populace" }, "committed_snapshot_artifacts": { - "model_serving_config.json": "5a7f9f3142cd465a4e9d0eb095c3b5a761ffd68fa80d89aff88406e2940828fb", - "us_impact_summary_by_model.csv": "5dcb43e2439cdff7630ee80e9788ed5e13e9944b5c7123face69051c5383ddd2", - "us_reference_outputs.csv": "2d00cf595adf183fcfa3d069756723b5ce09bd4123fbf3e673635474346b3a0c", + "model_serving_config.json": "f31f55bf4a74f6467abae29f110021b3fcaf6bb3737478c665aa925ef892ddb1", + "us_impact_summary_by_model.csv": "c35ccd5bc9e4750f7513b4e4e4fa1ec2eab0f63f163f2bab9f00e835ecbbbc58", + "us_reference_outputs.csv": "eab09a0c184c14b0c33679d9ac132d6f1de720c439ac30685a67ca38655184cb", "us_scenarios.csv": "71b16212f0c0b3e5d13d8694ce57e362c23248665806c4d6dea7b23ef472858a" }, - "description": "The 2026-10-14 scored manuscript snapshot reports the household-impact-weighted exact-match rate as its headline metric.", + "description": "The 2026-10-27 scored manuscript snapshot reports the household-impact-weighted exact-match rate as its headline metric.", "files": [ { "path": "runs/us_full_run_20260612_policyengine_4_16_1_populace/data.json.gz", - "sha256": "611df6b59654eb3ecfd0a36a76ba83341b67e46254590e713fdc077b32583d5d" + "sha256": "b0db08bc6ec54f0a52d59399a6f38973caa1166aee571a8684b2230f037ecf76" } ], "household_dataset": { @@ -93,14 +94,14 @@ }, "live_dashboard_artifact": { "asset": "dashboard-data.json", - "bytes": 135840397, + "bytes": 138702498, "derivation": "At freeze time the live artifact equals the frozen published_dashboard_artifact: the combined export of the source-run data.json listed under source_run_artifacts. Annotation-class republishes may advance this entry ahead of the frozen pin without changing any score.", - "sha256": "22db9a9c052545371687f6afa3551896336abbd15c76f767ebb777a77f6d2268", - "tag": "dashboard-data-20261014", - "url": "https://github.com/PolicyEngine/policybench/releases/download/dashboard-data-20261014/dashboard-data.json" + "sha256": "67cb0d14ca93cefaeaf2678ef6e6f81aea1858bb7b23b1b61d24c46fe378021b", + "tag": "dashboard-data-20261027", + "url": "https://github.com/PolicyEngine/policybench/releases/download/dashboard-data-20261027/dashboard-data.json" }, "live_dashboard_note": "The live dashboard payload is a published release asset; the committed pointer app/src/data.artifact.json must reference the artifact pinned under live_dashboard_artifact. The separate published_dashboard_artifact freezes the combined export of the source run data.json files listed under source_run_artifacts. A later publication may advance the live entry without changing the frozen pin.", - "model_response_date": "2026-06-12 to 2026-10-13", + "model_response_date": "2026-06-12 to 2026-10-26", "policy_period": { "us": "tax year 2026" }, @@ -111,10 +112,10 @@ }, "published_dashboard_artifact": { "asset": "dashboard-data.json", - "bytes": 135840397, - "sha256": "22db9a9c052545371687f6afa3551896336abbd15c76f767ebb777a77f6d2268", - "tag": "dashboard-data-20261014", - "url": "https://github.com/PolicyEngine/policybench/releases/download/dashboard-data-20261014/dashboard-data.json" + "bytes": 138702498, + "sha256": "67cb0d14ca93cefaeaf2678ef6e6f81aea1858bb7b23b1b61d24c46fe378021b", + "tag": "dashboard-data-20261027", + "url": "https://github.com/PolicyEngine/policybench/releases/download/dashboard-data-20261027/dashboard-data.json" }, "reference_exclusions": { "by_engine_defect_root_cause": { @@ -148,28 +149,28 @@ "scored_outputs_per_model": 1935 }, "reference_output_refresh": { - "date": "2026-10-13", + "date": "2026-10-23", "generated_at_utc": "2026-07-03T04:21:31.815629+00:00", "policyengine_us_data_artifact_sha256": "6496cc4393d4d3c6574f76eca231de5898c803b9067645591fd5c4d3e65aee84", "policyengine_us_data_build_id": "populace-us-2024-spm-20260915", "policyengine_us_dataset": "populace_us_2024", "policyengine_us_dataset_uri": "hf://policyengine/populace-us/populace_us_2024.h5@populace-us-2024-spm-20260915", - "policyengine_us_version": "2.41.0", + "policyengine_us_version": "2.60.0", "policyengine_version": "6.1.2", - "reference_csv_sha256": "2d00cf595adf183fcfa3d069756723b5ce09bd4123fbf3e673635474346b3a0c", - "regenerated_at_utc": "2026-10-13T11:04:44.733127+00:00", + "reference_csv_sha256": "eab09a0c184c14b0c33679d9ac132d6f1de720c439ac30685a67ca38655184cb", + "regenerated_at_utc": "2026-10-23T02:31:08.391848+00:00", "row_count": 1984, - "snapshot_date": "2026-10-14" + "snapshot_date": "2026-10-27" }, "rendered_paper_artifacts": { "pdf": { "path": "app/public/paper/policybench.pdf", - "sha256": "41443b877bdb89223806796f57df68f9c74b7a85c4f1289b4c7d1ebf49a65f84" + "sha256": "501fb9038a2f85068bf82512935b56ee703e37617807e3df703008f98ab5aa06" }, "web": { "files": { - "figures/positive_zero_scatter.png": "47a28fba15b58e86aa00cb52c991a09c5f393c40b9311c24001c201741610062", - "index.html": "bf2ec3dedccaa93c3b449bc2cee22387248e7d0e0e91b37103e73b140ab3e4ba", + "figures/positive_zero_scatter.png": "85851be224bcceddc3ee15776db2b1917babcfc58e8dc7fbf0f8c26f57b2b9a6", + "index.html": "f9d806df25d92f2546250e5fb39e71302ca7f58a074d514267c82f7f04bde274", "pe-tokens.css": "8f24d8da26f583c8ffddffcdcd172b6d52cbecfec20eda55bd39d7aa829f41d8", "policybench-theme.css": "0e12c5fd615558259e5bce0167a38424e54f9ceb280666c4afd660d759cd1cb9", "site_libs/clipboard/clipboard.min.js": "e17a1d816e13c0826e0ed7febfabc3277f45571234bde0bf9120829a7169edc9", @@ -191,11 +192,11 @@ }, "reproducibility_notes": [ "The top-level scenario, reference-output, and impact-summary CSVs are byte-identical to the corresponding compact source-run artifacts copied under paper/snapshot/20260501/runs/.", - "Model responses were collected in waves between June 12 and October 13, 2026, as models were added to the board; each model's full 100-household run is a single consistent wave. PolicyBench computes each scored reference output with policyengine_us.Simulation from policyengine-us 2.41.0, using the household's own listed inputs, the nine publication conventions, the Maryland output-scope adapter and the scenario builder's stated-hours alias, as the reference sidecar's engine_upgrade revision pins them (fix_modules, builder); policyengine.py 6.1.2 is recorded for provenance only. The households were drawn from the certified PolicyEngine US populace dataset (populace-us-2024-5da5a95-20260611, populace_us_2024), as scenarios.csv.meta.json records (household_dataset); the reference_output_refresh dataset fields name the reference runtime's default dataset, which reference computation does not read.", + "Model responses were collected in waves between June 12 and October 26, 2026, as models were added to the board; each model's full 100-household run is a single consistent wave. PolicyBench computes each scored reference output with policyengine_us.Simulation from policyengine-us 2.60.0, using the household's own listed inputs, the nine publication conventions, the Maryland output-scope adapter and the scenario builder's stated-hours alias, as the reference sidecar's engine_upgrade revision pins them (fix_modules, builder); policyengine.py 6.1.2 is recorded for provenance only. The households were drawn from the certified PolicyEngine US populace dataset (populace-us-2024-5da5a95-20260611, populace_us_2024), as scenarios.csv.meta.json records (household_dataset); the reference_output_refresh dataset fields name the reference runtime's default dataset, which reference computation does not read.", "Canonical prediction files include parser recovery. Later waves ran under the resumable supervised runner, which retries failed or timed-out scenarios in bounded rounds; every model's canonical file covers all 100 households.", "Raw provider responses are retained in the compressed source-run predictions.csv.gz file wherever the transport exposed them; Claude Fable 5's rows, rebuilt from release dashboard-data-20260701 without their raw payloads (that release's claude-fable-5-predictions.csv.gz asset keeps them), and 64 Kimi K3 parse failures carry none. The separate LiteLLM cache remains local-only because it is a generated request cache, not the canonical snapshot artifact.", "The frozen scenarios.csv source_dataset column carries a stale enhanced_cps_2024 label from the pre-#77 scenario generator; the run metadata (scenarios.csv.meta.json) records the populace_us_2024 build actually loaded.", - "Model APIs and upstream model aliases may change after the recorded 2026-06-12 to 2026-10-13 response window, so exact reruns can diverge even with the committed household inputs, reference outputs, parsed dashboard export, and analysis summaries." + "Model APIs and upstream model aliases may change after the recorded 2026-06-12 to 2026-10-26 response window, so exact reruns can diverge even with the committed household inputs, reference outputs, parsed dashboard export, and analysis summaries." ], "response_retry_artifacts": { "files": {}, @@ -212,27 +213,27 @@ "households": { "us": 100 }, - "models": 50, + "models": 51, "output_groups": { "us": 18 } }, - "snapshot_date": "2026-10-14", + "snapshot_date": "2026-10-27", "source_run_artifacts": { "note": "Compact copies of run outputs used to verify this snapshot. The run data.json retains parsed scenario predictions, explanations, summaries, heatmaps, and PolicyEngine runtime metadata used by the dashboard. predictions.csv.gz is a deterministic gzip of the run's raw provider responses.", "us_full_run_20260612_policyengine_4_16_1_populace": { "files": { - "analysis/impact_summary_by_model.csv": "5dcb43e2439cdff7630ee80e9788ed5e13e9944b5c7123face69051c5383ddd2", - "analysis/metrics.csv": "8c12f99d87b1591fe4ecfc69bec798d8cf55a9b873400d5a27976d8115dc63c0", - "analysis/report.md": "3e0dd6251d123cb83266006f0fbd33d173d1373edbe8e8e45d75df2554bab497", - "analysis/summary_by_model.csv": "23ca855dcaa1aa05edbb7985369d16f86c298fca15e136629e92f1652e7629e5", - "analysis/summary_by_variable.csv": "aaa86889b3057046e76349dedf472632e452f9f532809c360a53d0024c6f49e1", - "analysis/usage_summary.csv": "321b0201b04929d69be98e645e8bb53598de960a5e8c2feffe72724b47cca286", - "data.json.gz": "611df6b59654eb3ecfd0a36a76ba83341b67e46254590e713fdc077b32583d5d", - 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"data.json.gz": "b0db08bc6ec54f0a52d59399a6f38973caa1166aee571a8684b2230f037ecf76", + "predictions.csv.gz": "b2fb90d99bf289260b75a2d48fac341f3cddf8f67186f5748316283a48a5a8a3", + "reference_exclusions.json": "91408c0f3d49e1984b436164a047f8cedc3e501feb2099ba0e7d2782ee8ac73d", + "reference_outputs.csv": "eab09a0c184c14b0c33679d9ac132d6f1de720c439ac30685a67ca38655184cb", + "reference_outputs.csv.meta.json": "55c17fe298f9ac09ff56b2187d1d314ede7d239e94924da6abb6e0ad2542260c", "scenarios.csv": "71b16212f0c0b3e5d13d8694ce57e362c23248665806c4d6dea7b23ef472858a", "scenarios.csv.meta.json": "03a66e90b86e9bd0cc77f27520784bd581777762f749675dc716e24c1b8eaebb" }, diff --git a/paper/snapshot/20260501/model_serving_config.json b/paper/snapshot/20260501/model_serving_config.json index a27c7939..0adbf1b1 100644 --- a/paper/snapshot/20260501/model_serving_config.json +++ b/paper/snapshot/20260501/model_serving_config.json @@ -13,7 +13,7 @@ }, "evidence_summary": { "registry": 29, - "run_state": 21 + "run_state": 22 }, "models": { "claude-fable-5": { @@ -1297,6 +1297,63 @@ "shared_completion_budget_tokens": 16384, "tool_choice": "forced" }, + "gpt-6.1-terra": { + "answer_contract": "tool", + "evidence": { + "compared_columns": [ + "scenario_id", + "variable", + "prediction", + "explanation", + "raw_response", + "provider_resolved_model", + "prompt_tokens", + "completion_tokens", + "error" + ], + "fields": [ + "answer_contract", + "chunk_size", + "completion_budget_ceiling", + "fingerprint_version", + "initial_completion_budget_tokens", + "max_repair_rounds", + "model_id", + "prompt_contract_version", + "request_timeout_seconds", + "thinking", + "tool_choice_mode" + ], + "frozen_rows_sha256": "0f0bc249927d0567e93d41afb01613f5e475955a5eba8c0bba75e3db203ef411", + "kind": "run_state", + "rows_match": true, + "run": "terra-runs/terra", + "source_predictions_sha256": "6de90940fb3774b4d3c96722e11de33e47b375da1e2bc1a4d5b53dff253b69cb", + "source_rows_sha256": "0f0bc249927d0567e93d41afb01613f5e475955a5eba8c0bba75e3db203ef411", + "treatment_fingerprint": { + "answer_contract": "tool", + "chunk_size": null, + "completion_budget_ceiling": 128000, + "fingerprint_version": 3, + "initial_completion_budget_tokens": 16384, + "max_repair_rounds": 2, + "model_id": "gpt-6.1-terra", + "prompt_contract_version": "2026-08-09-v2-scoring-contract", + "request_timeout_seconds": 300, + "thinking": { + "mode": "provider_default" + }, + "tool_choice_mode": "forced" + } + }, + "provider_id": "gpt-6.1-terra", + "reasoning_setup": "provider default; 16,384-token shared budget", + "registry_derived": [], + "request_shape": "whole scenario", + "request_timeout_seconds": 300, + "shared_completion_budget_tokens": 16384, + "tool_choice": "forced" + }, "grok-4.3": { "answer_contract": "tool", "evidence": { @@ -1756,7 +1813,7 @@ "tool_choice": null } }, - "registry_commit": "236134f5c3b4400a14ae7de24604c988f6f602eb", + "registry_commit": "2677b1164761d23356f73f6674007f5bc79966ee", "sources": [ "policybench.config.MODELS", "policybench.model_cards", diff --git a/paper/snapshot/20260501/runs/us_full_run_20260612_policyengine_4_16_1_populace/analysis/impact_summary_by_model.csv b/paper/snapshot/20260501/runs/us_full_run_20260612_policyengine_4_16_1_populace/analysis/impact_summary_by_model.csv index ba93d805..50ccf84d 100644 --- a/paper/snapshot/20260501/runs/us_full_run_20260612_policyengine_4_16_1_populace/analysis/impact_summary_by_model.csv +++ b/paper/snapshot/20260501/runs/us_full_run_20260612_policyengine_4_16_1_populace/analysis/impact_summary_by_model.csv @@ -1,51 +1,52 @@ model,mean_impact_score,mean_household_score,mean_household_coverage,households,total_variables,parsed_variables,floor_share -gpt-6-sol,0.9670433602276535,0.9825523081241129,1.0,100,1935,1935,0.3 -gpt-6-astra,0.9641121790576552,0.9771932274644314,1.0,100,1935,1935,0.3 -claude-opus-5.5,0.9640536987178708,0.9834210584124287,1.0,100,1935,1935,0.3 -gpt-6-luna,0.9630125837406663,0.9754263362064414,1.0,100,1935,1935,0.3 -muse-wonder,0.9627248905295359,0.9781160928956306,1.0,100,1935,1935,0.3 -gpt-5.6-sol,0.9586103164327051,0.975981327975771,1.0,100,1935,1935,0.3 -claude-fable-5.1,0.958242588928164,0.9770168804116939,1.0,100,1935,1935,0.3 -gpt-6.1-sol,0.9561920004157146,0.9750826927695428,1.0,100,1935,1935,0.3 -claude-sonnet-5.5,0.9536867283566782,0.9715474045330234,1.0,100,1935,1935,0.3 -inkling,0.9530143060259685,0.9698896690647965,1.0,100,1935,1935,0.3 -grok-4.7,0.950638753218912,0.9747756201656782,1.0,100,1935,1935,0.3 -gemini-4-argon,0.9485549615639814,0.9756227513769514,1.0,100,1935,1935,0.3 -muse-spark-1.3,0.9449661501185004,0.9716548755294683,1.0,100,1935,1935,0.3 -gemini-3.8-flash,0.9427119959675533,0.97535543018951,1.0,100,1935,1935,0.3 -gpt-5.5,0.942348809544872,0.9655508058853904,1.0,100,1935,1935,0.3 -deepseek-v4.1-flash,0.9395029883121027,0.965922939095503,1.0,100,1935,1935,0.3 -gpt-5.6-terra,0.9383384116641633,0.9636295472266825,1.0,100,1935,1935,0.3 -ox-alpha,0.9342225597164361,0.9638544181581353,1.0,100,1935,1935,0.3 -kimi-k3,0.9339292432005231,0.9466984908374522,0.97,100,1935,1874,0.3 -gemini-3.6-flash,0.9328099640397379,0.9694520037588806,1.0,100,1935,1935,0.3 -grok-4.6,0.9302948335151516,0.9691415625889214,1.0,100,1935,1935,0.3 -grok-4.5,0.9215715453037414,0.9627774769617667,1.0,100,1935,1935,0.3 -deepseek-v4-pro-0813,0.9174353808784956,0.9651833808374858,1.0,100,1935,1935,0.3 -gpt-5.6-luna,0.9171329788573566,0.9579583741852828,1.0,100,1935,1935,0.3 -gemini-3-flash-preview,0.9147308848787479,0.9601843476738118,1.0,100,1935,1935,0.3 -deepseek-v4-flash-0731,0.9137500582429422,0.9526904886917932,1.0,100,1935,1935,0.3 -claude-opus-4.7,0.9078683821412418,0.9312110970694312,1.0,100,1935,1935,0.3 -claude-sonnet-4.6,0.9072887702821534,0.9434790496915787,1.0,100,1935,1935,0.3 -gemini-3.7-flash,0.9045956608816674,0.9624110423222157,1.0,100,1935,1935,0.3 -grok-build-0.1,0.903526941173594,0.9478661603540981,1.0,100,1935,1935,0.3 -claude-opus-5,0.9030247477300957,0.953971908373736,1.0,100,1935,1935,0.3 -claude-fable-5,0.9019587526424553,0.9514451061892167,1.0,100,1935,1935,0.3 -gemini-3.1-pro-preview,0.8978867849874532,0.9601215573008102,1.0,100,1935,1935,0.3 -gemini-3.5-flash,0.8914142236027207,0.9557968775728231,1.0,100,1935,1935,0.3 -deepseek-v4-pro,0.8856917669437167,0.9510796226303491,1.0,100,1935,1935,0.3 -glm-5.3,0.8838783567439654,0.9249307718978832,0.97,100,1935,1860,0.3 -claude-opus-4.8,0.8713722246779595,0.9173667669595649,1.0,100,1935,1935,0.3 -gemini-3.1-flash-lite-preview,0.8529153937854171,0.9377807101794802,1.0,100,1935,1935,0.3 -claude-sonnet-5,0.8501602498015065,0.9125841750131204,1.0,100,1935,1935,0.3 -grok-4.3,0.8392826010637959,0.9407948198839032,1.0,100,1935,1935,0.3 -qwen-3.7-max,0.8373956516323792,0.9221995333198407,1.0,100,1935,1935,0.3 -glm-5.2,0.8369282647090927,0.8955142311568545,0.942134973522516,100,1935,1799,0.3 -qwen3.8-max,0.8099845536427139,0.9030760414647027,1.0,100,1935,1935,0.3 -gemini-3.5-flash-lite,0.7987526076017155,0.9374134672349144,1.0,100,1935,1935,0.3 -claude-haiku-4.5,0.7762560686107856,0.9055658573864593,1.0,100,1935,1935,0.3 -claude-haiku-5.5,0.745040717137979,0.9293455225666005,1.0,100,1935,1935,0.3 -gpt-5.4-mini,0.7411828726739301,0.8999722590617051,1.0,100,1935,1935,0.3 -minimax-m3,0.730230058522427,0.9135028914410042,1.0,100,1935,1935,0.3 -gpt-5.4-nano,0.6764447733422604,0.8904789202873448,1.0,100,1935,1935,0.3 -kimi-k2.6,0.5804789562151822,0.7727240616105164,0.7916707934695039,100,1935,1538,0.3 +gpt-6-sol,0.9665425424581678,0.980946253540117,1.0,100,1935,1935,0.3 +gpt-6-astra,0.9640709799831846,0.9768371728804357,1.0,100,1935,1935,0.3 +claude-opus-5.5,0.9635528809483854,0.981815003828433,1.0,100,1935,1935,0.3 +gpt-6-luna,0.9624461486704525,0.9738202816224457,1.0,100,1935,1935,0.3 +muse-wonder,0.9622240727600503,0.976510038311635,1.0,100,1935,1935,0.3 +gpt-5.6-sol,0.9581094986632196,0.9743752733917752,1.0,100,1935,1935,0.3 +claude-fable-5.1,0.9577417711586784,0.9754108258276982,1.0,100,1935,1935,0.3 +gpt-6.1-terra,0.9574072865074408,0.9754583223035486,1.0,100,1935,1935,0.3 +gpt-6.1-sol,0.9561508013412441,0.9747266381855471,1.0,100,1935,1935,0.3 +claude-sonnet-5.5,0.9531859105871928,0.9699413499490277,1.0,100,1935,1935,0.3 +inkling,0.9525134882564831,0.9682836144808007,1.0,100,1935,1935,0.3 +grok-4.7,0.9501379354494266,0.9731695655816824,1.0,100,1935,1935,0.3 +gemini-4-argon,0.9480541437944958,0.9740166967929557,1.0,100,1935,1935,0.3 +muse-spark-1.3,0.944465332349015,0.9700488209454724,1.0,100,1935,1935,0.3 +gpt-5.5,0.9423076104704013,0.9651947513013946,1.0,100,1935,1935,0.3 +gemini-3.8-flash,0.9422111781980677,0.9737493756055143,1.0,100,1935,1935,0.3 +deepseek-v4.1-flash,0.939002170542617,0.9643168845115072,1.0,100,1935,1935,0.3 +gpt-5.6-terra,0.9378375938946779,0.9620234926426867,1.0,100,1935,1935,0.3 +ox-alpha,0.9337217419469505,0.9622483635741397,1.0,100,1935,1935,0.3 +kimi-k3,0.9334284254310374,0.9450924362534565,0.97,100,1935,1874,0.3 +gemini-3.6-flash,0.9323091462702524,0.9678459491748849,1.0,100,1935,1935,0.3 +grok-4.6,0.9297940157456661,0.9675355080049256,1.0,100,1935,1935,0.3 +grok-4.5,0.9210707275342558,0.9611714223777709,1.0,100,1935,1935,0.3 +deepseek-v4-pro-0813,0.91693456310901,0.96357732625349,1.0,100,1935,1935,0.3 +gpt-5.6-luna,0.9166321610878712,0.956352319601287,1.0,100,1935,1935,0.3 +gemini-3-flash-preview,0.9142300671092625,0.9585782930898161,1.0,100,1935,1935,0.3 +deepseek-v4-flash-0731,0.9132492404734566,0.9510844341077973,1.0,100,1935,1935,0.3 +claude-opus-4.7,0.9073019470710281,0.9296050424854354,1.0,100,1935,1935,0.3 +claude-sonnet-4.6,0.9067879525126677,0.9418729951075829,1.0,100,1935,1935,0.3 +gemini-3.7-flash,0.9040948431121818,0.96080498773822,1.0,100,1935,1935,0.3 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+glm-5.2,0.8366406822337247,0.8946189608865842,0.942134973522516,100,1935,1799,0.3 +qwen3.8-max,0.8094837358732283,0.901469986880707,1.0,100,1935,1935,0.3 +gemini-3.5-flash-lite,0.7982517898322301,0.9358074126509186,1.0,100,1935,1935,0.3 +claude-haiku-4.5,0.7757552508413,0.9039598028024636,1.0,100,1935,1935,0.3 +claude-haiku-5.5,0.7445398993684935,0.9277394679826046,1.0,100,1935,1935,0.3 +gpt-5.4-mini,0.7408039376037163,0.8989912044777094,1.0,100,1935,1935,0.3 +minimax-m3,0.7297292407529413,0.9118968368570084,1.0,100,1935,1935,0.3 +gpt-5.4-nano,0.6759439555727748,0.8888728657033491,1.0,100,1935,1935,0.3 +kimi-k2.6,0.5799781384456967,0.7711180070265208,0.7916707934695039,100,1935,1538,0.3 diff --git a/paper/snapshot/20260501/runs/us_full_run_20260612_policyengine_4_16_1_populace/analysis/metrics.csv b/paper/snapshot/20260501/runs/us_full_run_20260612_policyengine_4_16_1_populace/analysis/metrics.csv index 0debb3d1..278018ff 100644 --- a/paper/snapshot/20260501/runs/us_full_run_20260612_policyengine_4_16_1_populace/analysis/metrics.csv +++ b/paper/snapshot/20260501/runs/us_full_run_20260612_policyengine_4_16_1_populace/analysis/metrics.csv @@ -1,7 +1,7 @@ model,variable,n,n_parsed,coverage,mae,mape,accuracy,exact,within_1pct,within_5pct,within_10pct,threshold_score,score claude-fable-5,federal_income_tax_before_refundable_credits,84,84,1.0,800.9046427408854,0.49174772344787193,,0.5714285714285714,0.5833333333333334,0.6309523809523809,0.6785714285714286,0.6160714285714286,0.8518397952830997 claude-fable-5,federal_refundable_credits,100,100,1.0,128.5100747680664,0.7077759082805533,,0.86,0.89,0.92,0.92,0.8975,0.9361247473990818 -claude-fable-5,free_school_meals_eligible,100,100,1.0,0.01,,0.99,0.99,0.99,0.99,0.99,0.99,0.99 +claude-fable-5,free_school_meals_eligible,100,100,1.0,0.04,,0.96,0.96,0.96,0.96,0.96,0.96,0.96 claude-fable-5,local_income_tax,98,98,1.0,0.0,,,1.0,1.0,1.0,1.0,1.0,1.0 claude-fable-5,payroll_tax,96,96,1.0,231.97173617045084,0.02513145850714423,,0.8541666666666666,0.8541666666666666,0.9270833333333334,0.9479166666666666,0.8958333333333333,0.984292838433035 claude-fable-5,person_chip_eligible,177,177,1.0,0.011299435028248588,,0.9887005649717514,0.9887005649717514,0.9887005649717514,0.9887005649717514,0.9887005649717514,0.9887005649717514,0.9887005649717514 @@ -12,14 +12,14 @@ claude-fable-5,person_medicare_eligible,172,172,1.0,0.0872093023255814,,0.912790 claude-fable-5,person_wic_eligible,177,177,1.0,0.005649717514124294,,0.9943502824858758,0.9943502824858758,0.9943502824858758,0.9943502824858758,0.9943502824858758,0.9943502824858758,0.9943502824858758 claude-fable-5,reduced_price_school_meals_eligible,100,100,1.0,0.01,,0.99,0.99,0.99,0.99,0.99,0.99,0.99 claude-fable-5,self_employment_tax,100,100,1.0,34.48554270019532,0.0007099896483805804,,0.97,0.99,0.99,0.99,0.9850000000000001,0.9899432008281295 -claude-fable-5,snap,93,93,1.0,262.7204301075269,0.5753977027817445,,0.8387096774193549,0.8387096774193549,0.8494623655913979,0.8709677419354839,0.8494623655913979,0.8873099985358851 +claude-fable-5,snap,93,93,1.0,265.81720430107526,0.6057264382973342,,0.8279569892473119,0.8279569892473119,0.8387096774193549,0.8602150537634409,0.8387096774193549,0.8765573103638421 claude-fable-5,ssi,97,97,1.0,123.63505154639175,0.19494688610780198,,0.9690721649484536,0.9690721649484536,0.979381443298969,0.979381443298969,0.9742268041237113,0.9856711982245815 claude-fable-5,state_income_tax_before_refundable_credits,93,93,1.0,328.3014168210183,0.41162474536153026,,0.5806451612903226,0.5913978494623656,0.6451612903225806,0.6666666666666666,0.6209677419354839,0.8067672229699838 claude-fable-5,state_refundable_credits,99,99,1.0,73.32642440121583,0.7036163842220379,,0.8282828282828283,0.8282828282828283,0.8383838383838383,0.8484848484848485,0.8358585858585859,0.8844407597176918 claude-fable-5,tanf,100,100,1.0,60.64958984375,1.0,,0.99,0.99,0.99,0.99,0.99,0.99 claude-fable-5.1,federal_income_tax_before_refundable_credits,84,84,1.0,137.81935070219492,0.0956733747993761,,0.7976190476190477,0.8452380952380952,0.9166666666666666,0.9166666666666666,0.869047619047619,0.9589971250859817 claude-fable-5.1,federal_refundable_credits,100,100,1.0,4.057999719238273,0.009406598577026375,,0.98,0.98,0.98,1.0,0.985,0.9987771421849865 -claude-fable-5.1,free_school_meals_eligible,100,100,1.0,0.02,,0.98,0.98,0.98,0.98,0.98,0.98,0.98 +claude-fable-5.1,free_school_meals_eligible,100,100,1.0,0.05,,0.95,0.95,0.95,0.95,0.95,0.95,0.95 claude-fable-5.1,local_income_tax,98,98,1.0,0.0,,,1.0,1.0,1.0,1.0,1.0,1.0 claude-fable-5.1,payroll_tax,96,96,1.0,102.54513542175295,0.012835570670720338,,0.9166666666666666,0.9375,0.9375,0.9583333333333334,0.9375,0.9919777683307999 claude-fable-5.1,person_chip_eligible,177,177,1.0,0.02824858757062147,,0.9717514124293786,0.9717514124293786,0.9717514124293786,0.9717514124293786,0.9717514124293786,0.9717514124293786,0.9717514124293786 @@ -30,14 +30,14 @@ claude-fable-5.1,person_medicare_eligible,172,172,1.0,0.03488372093023256,,0.965 claude-fable-5.1,person_wic_eligible,177,177,1.0,0.0,,1.0,1.0,1.0,1.0,1.0,1.0,1.0 claude-fable-5.1,reduced_price_school_meals_eligible,100,100,1.0,0.01,,0.99,0.99,0.99,0.99,0.99,0.99,0.99 claude-fable-5.1,self_employment_tax,100,100,1.0,0.0012822998046863176,1.742575068402932e-05,,1.0,1.0,1.0,1.0,1.0,0.9999986059399453 -claude-fable-5.1,snap,93,93,1.0,58.35526881720429,0.3985246550949543,,0.8817204301075269,0.9247311827956989,0.9247311827956989,0.9247311827956989,0.9139784946236559,0.9335395643415655 +claude-fable-5.1,snap,93,93,1.0,61.452043010752675,0.44148717973102897,,0.8709677419354839,0.9139784946236559,0.9139784946236559,0.9139784946236559,0.9032258064516129,0.9227868761695225 claude-fable-5.1,ssi,97,97,1.0,102.61855670103093,0.0,,0.9896907216494846,0.9896907216494846,0.9896907216494846,0.9896907216494846,0.9896907216494846,0.9896907216494846 claude-fable-5.1,state_income_tax_before_refundable_credits,93,93,1.0,82.74928413452639,0.11227445828075328,,0.6881720430107527,0.7204301075268817,0.7956989247311828,0.8602150537634409,0.7661290322580645,0.9242808548590632 claude-fable-5.1,state_refundable_credits,99,99,1.0,29.026130111193417,0.2271206558047967,,0.9090909090909091,0.9090909090909091,0.9090909090909091,0.9191919191919192,0.9116161616161615,0.9385033151061987 claude-fable-5.1,tanf,100,100,1.0,60.64958984375,1.0,,0.99,0.99,0.99,0.99,0.99,0.99 claude-haiku-4.5,federal_income_tax_before_refundable_credits,84,84,1.0,1707.3308657691591,0.6844398257930775,,0.5119047619047619,0.5357142857142857,0.5714285714285714,0.5952380952380952,0.5535714285714285,0.7127987524716456 claude-haiku-4.5,federal_refundable_credits,100,100,1.0,722.8385360717773,0.8430760124364067,,0.75,0.75,0.75,0.75,0.75,0.7893159113049435 -claude-haiku-4.5,free_school_meals_eligible,100,100,1.0,0.02,,0.98,0.98,0.98,0.98,0.98,0.98,0.98 +claude-haiku-4.5,free_school_meals_eligible,100,100,1.0,0.05,,0.95,0.95,0.95,0.95,0.95,0.95,0.95 claude-haiku-4.5,local_income_tax,98,98,1.0,36.173469387755105,,,0.9897959183673469,0.9897959183673469,0.9897959183673469,0.9897959183673469,0.9897959183673469,0.9897959183673469 claude-haiku-4.5,payroll_tax,96,96,1.0,953.9256579589843,0.1488996553382703,,0.6770833333333334,0.7395833333333334,0.7708333333333334,0.8333333333333334,0.7552083333333334,0.9030205141362884 claude-haiku-4.5,person_chip_eligible,177,177,1.0,0.096045197740113,,0.903954802259887,0.903954802259887,0.903954802259887,0.903954802259887,0.903954802259887,0.903954802259887,0.903954802259887 @@ -48,14 +48,14 @@ claude-haiku-4.5,person_medicare_eligible,172,172,1.0,0.023255813953488372,,0.97 claude-haiku-4.5,person_wic_eligible,177,177,1.0,0.07344632768361582,,0.9265536723163842,0.9265536723163842,0.9265536723163842,0.9265536723163842,0.9265536723163842,0.9265536723163842,0.9265536723163842 claude-haiku-4.5,reduced_price_school_meals_eligible,100,100,1.0,0.07,,0.93,0.93,0.93,0.93,0.93,0.93,0.93 claude-haiku-4.5,self_employment_tax,100,100,1.0,74.96613400878907,0.0007522057448829237,,0.91,0.94,0.94,0.94,0.9325,0.9299398235404093 -claude-haiku-4.5,snap,93,93,1.0,465.3333333333333,0.9093570110130051,,0.8494623655913979,0.8494623655913979,0.8494623655913979,0.8494623655913979,0.8494623655913979,0.8621328909336659 +claude-haiku-4.5,snap,93,93,1.0,468.4301075268817,0.915831510226362,,0.8387096774193549,0.8387096774193549,0.8387096774193549,0.8387096774193549,0.8387096774193549,0.8513802027616229 claude-haiku-4.5,ssi,97,97,1.0,205.56701030927834,1.0,,0.979381443298969,0.979381443298969,0.979381443298969,0.979381443298969,0.979381443298969,0.979381443298969 claude-haiku-4.5,state_income_tax_before_refundable_credits,93,93,1.0,836.5048238690696,0.6465308102060809,,0.5913978494623656,0.6021505376344086,0.6344086021505376,0.6559139784946236,0.6209677419354839,0.7376340168680046 claude-haiku-4.5,state_refundable_credits,99,99,1.0,123.61532414079916,1.0,,0.8181818181818182,0.8181818181818182,0.8181818181818182,0.8181818181818182,0.8181818181818182,0.8181818181818182 claude-haiku-4.5,tanf,100,100,1.0,60.64958984375,1.0,,0.99,0.99,0.99,0.99,0.99,0.99 claude-haiku-5.5,federal_income_tax_before_refundable_credits,84,84,1.0,1962.0004127139136,0.5693248396631865,,0.5476190476190477,0.5714285714285714,0.6190476190476191,0.6428571428571429,0.5952380952380952,0.7321941163348248 claude-haiku-5.5,federal_refundable_credits,100,100,1.0,644.5026461791992,0.9887158311731423,,0.87,0.87,0.87,0.87,0.87,0.8714669419474916 -claude-haiku-5.5,free_school_meals_eligible,100,100,1.0,0.01,,0.99,0.99,0.99,0.99,0.99,0.99,0.99 +claude-haiku-5.5,free_school_meals_eligible,100,100,1.0,0.04,,0.96,0.96,0.96,0.96,0.96,0.96,0.96 claude-haiku-5.5,local_income_tax,98,98,1.0,81.63265306122449,,,0.9795918367346939,0.9795918367346939,0.9795918367346939,0.9795918367346939,0.9795918367346939,0.9795918367346939 claude-haiku-5.5,payroll_tax,96,96,1.0,1782.4577042897542,0.27140627869968537,,0.6770833333333334,0.7083333333333334,0.7291666666666666,0.7604166666666666,0.71875,0.8315011362816822 claude-haiku-5.5,person_chip_eligible,177,177,1.0,0.01694915254237288,,0.9830508474576272,0.9830508474576272,0.9830508474576272,0.9830508474576272,0.9830508474576272,0.9830508474576272,0.9830508474576272 @@ -66,14 +66,14 @@ claude-haiku-5.5,person_medicare_eligible,172,172,1.0,0.029069767441860465,,0.97 claude-haiku-5.5,person_wic_eligible,177,177,1.0,0.022598870056497175,,0.9774011299435028,0.9774011299435028,0.9774011299435028,0.9774011299435028,0.9774011299435028,0.9774011299435028,0.9774011299435028 claude-haiku-5.5,reduced_price_school_meals_eligible,100,100,1.0,0.0,,1.0,1.0,1.0,1.0,1.0,1.0,1.0 claude-haiku-5.5,self_employment_tax,100,100,1.0,0.16299572753906091,0.0017282267636608624,,0.96,1.0,1.0,1.0,0.99,0.9998617418589072 -claude-haiku-5.5,snap,93,93,1.0,521.6774193548387,0.9616024574427237,,0.8602150537634409,0.8602150537634409,0.8602150537634409,0.8602150537634409,0.8602150537634409,0.8655824521854257 +claude-haiku-5.5,snap,93,93,1.0,524.7741935483871,0.9643451390539577,,0.8494623655913979,0.8494623655913979,0.8494623655913979,0.8494623655913979,0.8494623655913979,0.8548297640133826 claude-haiku-5.5,ssi,97,97,1.0,205.56701030927834,1.0,,0.979381443298969,0.979381443298969,0.979381443298969,0.979381443298969,0.979381443298969,0.979381443298969 claude-haiku-5.5,state_income_tax_before_refundable_credits,93,93,1.0,1032.0545600921878,0.6382797870527152,,0.6129032258064516,0.6236559139784946,0.6451612903225806,0.6881720430107527,0.64247311827957,0.752923953398949 claude-haiku-5.5,state_refundable_credits,99,99,1.0,123.61532414079916,1.0,,0.8181818181818182,0.8181818181818182,0.8181818181818182,0.8181818181818182,0.8181818181818182,0.8181818181818182 claude-haiku-5.5,tanf,100,100,1.0,60.64958984375,1.0,,0.99,0.99,0.99,0.99,0.99,0.99 claude-opus-4.7,federal_income_tax_before_refundable_credits,84,84,1.0,957.8269943963913,0.6224020290095342,,0.5952380952380952,0.6190476190476191,0.6309523809523809,0.6785714285714286,0.6309523809523809,0.8583409599806793 claude-opus-4.7,federal_refundable_credits,100,100,1.0,199.7090542602539,0.45306907580695455,,0.81,0.82,0.83,0.85,0.8275,0.8805067661715378 -claude-opus-4.7,free_school_meals_eligible,100,100,1.0,0.01,,0.99,0.99,0.99,0.99,0.99,0.99,0.99 +claude-opus-4.7,free_school_meals_eligible,100,100,1.0,0.04,,0.96,0.96,0.96,0.96,0.96,0.96,0.96 claude-opus-4.7,local_income_tax,98,98,1.0,0.0,,,1.0,1.0,1.0,1.0,1.0,1.0 claude-opus-4.7,payroll_tax,96,96,1.0,99.64871208190918,0.01168121392560172,,0.8645833333333334,0.8854166666666666,0.9583333333333334,0.96875,0.9192708333333334,0.9926992412964989 claude-opus-4.7,person_chip_eligible,177,177,1.0,0.11864406779661017,,0.8813559322033898,0.8813559322033898,0.8813559322033898,0.8813559322033898,0.8813559322033898,0.8813559322033898,0.8813559322033898 @@ -84,14 +84,14 @@ claude-opus-4.7,person_medicare_eligible,172,172,1.0,0.0755813953488372,,0.92441 claude-opus-4.7,person_wic_eligible,177,177,1.0,0.04519774011299435,,0.9548022598870056,0.9548022598870056,0.9548022598870056,0.9548022598870056,0.9548022598870056,0.9548022598870056,0.9548022598870056 claude-opus-4.7,reduced_price_school_meals_eligible,100,100,1.0,0.01,,0.99,0.99,0.99,0.99,0.99,0.99,0.99 claude-opus-4.7,self_employment_tax,100,100,1.0,0.022542163085938684,0.00020048201810881564,,1.0,1.0,1.0,1.0,1.0,0.9999839614385513 -claude-opus-4.7,snap,93,93,1.0,465.18279569892474,1.8454323762656035,,0.7741935483870968,0.7741935483870968,0.7741935483870968,0.7956989247311828,0.7795698924731183,0.8296632759580936 +claude-opus-4.7,snap,93,93,1.0,468.2795698924731,1.7850443493894892,,0.7634408602150538,0.7634408602150538,0.7634408602150538,0.7849462365591398,0.7688172043010753,0.8189105877860506 claude-opus-4.7,ssi,97,97,1.0,166.9278350515464,0.3306139867067448,,0.9690721649484536,0.9690721649484536,0.9690721649484536,0.9690721649484536,0.9690721649484536,0.9828739384184175 claude-opus-4.7,state_income_tax_before_refundable_credits,93,93,1.0,241.92205379178446,0.28365117079669155,,0.6129032258064516,0.6451612903225806,0.6774193548387096,0.7741935483870968,0.6774193548387097,0.8696106532343415 claude-opus-4.7,state_refundable_credits,99,99,1.0,83.61935800976224,0.9331897055500019,,0.7575757575757576,0.7575757575757576,0.7676767676767676,0.7878787878787878,0.7676767676767677,0.8077263349032973 claude-opus-4.7,tanf,100,100,1.0,60.64958984375,1.0,,0.99,0.99,0.99,0.99,0.99,0.99 claude-opus-4.8,federal_income_tax_before_refundable_credits,84,84,1.0,1264.3116600399926,0.874262275276591,,0.5595238095238095,0.6071428571428571,0.6547619047619048,0.7023809523809523,0.6309523809523809,0.8046070941358859 claude-opus-4.8,federal_refundable_credits,100,100,1.0,243.3710025024414,0.55142833780997,,0.82,0.82,0.84,0.84,0.83,0.8766498778057996 -claude-opus-4.8,free_school_meals_eligible,100,100,1.0,0.03,,0.97,0.97,0.97,0.97,0.97,0.97,0.97 +claude-opus-4.8,free_school_meals_eligible,100,100,1.0,0.06,,0.94,0.94,0.94,0.94,0.94,0.94,0.94 claude-opus-4.8,local_income_tax,98,98,1.0,0.0,,,1.0,1.0,1.0,1.0,1.0,1.0 claude-opus-4.8,payroll_tax,96,96,1.0,305.20476270039876,0.030877265798514957,,0.84375,0.875,0.8958333333333334,0.9270833333333334,0.8854166666666667,0.9807017088759281 claude-opus-4.8,person_chip_eligible,177,177,1.0,0.12429378531073447,,0.8757062146892656,0.8757062146892656,0.8757062146892656,0.8757062146892656,0.8757062146892656,0.8757062146892656,0.8757062146892656 @@ -102,14 +102,14 @@ claude-opus-4.8,person_medicare_eligible,172,172,1.0,0.029069767441860465,,0.970 claude-opus-4.8,person_wic_eligible,177,177,1.0,0.07909604519774012,,0.9209039548022598,0.9209039548022598,0.9209039548022598,0.9209039548022598,0.9209039548022598,0.9209039548022598,0.9209039548022598 claude-opus-4.8,reduced_price_school_meals_eligible,100,100,1.0,0.05,,0.95,0.95,0.95,0.95,0.95,0.95,0.95 claude-opus-4.8,self_employment_tax,100,100,1.0,0.022667846679689775,0.0001990587122224831,,1.0,1.0,1.0,1.0,1.0,0.9999840753030221 -claude-opus-4.8,snap,93,93,1.0,533.0860215053764,1.5275875662679301,,0.7634408602150538,0.7634408602150538,0.7634408602150538,0.7741935483870968,0.7661290322580645,0.8211884763998233 +claude-opus-4.8,snap,93,93,1.0,536.1827956989247,1.489902740105935,,0.7526881720430108,0.7526881720430108,0.7526881720430108,0.7634408602150538,0.7553763440860215,0.8104357882277803 claude-opus-4.8,ssi,97,97,1.0,131.2164948453608,0.6589103291713961,,0.979381443298969,0.979381443298969,0.979381443298969,0.979381443298969,0.979381443298969,0.9864142200170846 claude-opus-4.8,state_income_tax_before_refundable_credits,93,93,1.0,319.28554384764806,0.2958656319701889,,0.6129032258064516,0.6129032258064516,0.6451612903225806,0.6989247311827957,0.64247311827957,0.8532133037534753 claude-opus-4.8,state_refundable_credits,99,99,1.0,59.81850061994611,1.455666318564968,,0.8080808080808081,0.8080808080808081,0.8080808080808081,0.8181818181818182,0.8106060606060607,0.833264800079051 claude-opus-4.8,tanf,100,100,1.0,10.75041015625,0.17725445767969758,,0.99,0.99,0.99,0.99,0.99,0.998227455423203 claude-opus-5,federal_income_tax_before_refundable_credits,84,84,1.0,943.8926449730283,0.559793695822973,,0.5476190476190477,0.5476190476190477,0.6071428571428571,0.6785714285714286,0.5952380952380953,0.825080840927771 claude-opus-5,federal_refundable_credits,100,100,1.0,219.61932647705078,0.38429893592571485,,0.83,0.84,0.86,0.88,0.8524999999999999,0.9215959084588349 -claude-opus-5,free_school_meals_eligible,100,100,1.0,0.02,,0.98,0.98,0.98,0.98,0.98,0.98,0.98 +claude-opus-5,free_school_meals_eligible,100,100,1.0,0.05,,0.95,0.95,0.95,0.95,0.95,0.95,0.95 claude-opus-5,local_income_tax,98,98,1.0,0.0,,,1.0,1.0,1.0,1.0,1.0,1.0 claude-opus-5,payroll_tax,96,96,1.0,131.79840334574382,0.014208624857557384,,0.8854166666666666,0.9375,0.9479166666666666,0.9583333333333334,0.9322916666666666,0.9911196094640267 claude-opus-5,person_chip_eligible,177,177,1.0,0.01694915254237288,,0.9830508474576272,0.9830508474576272,0.9830508474576272,0.9830508474576272,0.9830508474576272,0.9830508474576272,0.9830508474576272 @@ -120,14 +120,14 @@ claude-opus-5,person_medicare_eligible,172,172,1.0,0.03488372093023256,,0.965116 claude-opus-5,person_wic_eligible,177,177,1.0,0.011299435028248588,,0.9887005649717514,0.9887005649717514,0.9887005649717514,0.9887005649717514,0.9887005649717514,0.9887005649717514,0.9887005649717514 claude-opus-5,reduced_price_school_meals_eligible,100,100,1.0,0.01,,0.99,0.99,0.99,0.99,0.99,0.99,0.99 claude-opus-5,self_employment_tax,100,100,1.0,54.23308532714844,0.0003572365859157118,,0.98,0.98,0.98,0.98,0.98,0.9799714210731267 -claude-opus-5,snap,93,93,1.0,246.79569892473117,1.2430147066149062,,0.7849462365591398,0.7849462365591398,0.7956989247311828,0.8279569892473119,0.7983870967741935,0.8638796646667334 +claude-opus-5,snap,93,93,1.0,249.89247311827958,1.2256565132852704,,0.7741935483870968,0.7741935483870968,0.7849462365591398,0.8172043010752689,0.7876344086021505,0.8531269764946904 claude-opus-5,ssi,97,97,1.0,129.7319587628866,0.2856273584768493,,0.9690721649484536,0.9690721649484536,0.9690721649484536,0.9690721649484536,0.9690721649484536,0.983801497763364 claude-opus-5,state_income_tax_before_refundable_credits,93,93,1.0,255.3714546234377,0.2557595805176375,,0.6344086021505376,0.6451612903225806,0.7096774193548387,0.7849462365591398,0.6935483870967742,0.8902436032404841 claude-opus-5,state_refundable_credits,99,99,1.0,69.17087969635472,0.8620667217610362,,0.8080808080808081,0.8181818181818182,0.8282828282828283,0.8282828282828283,0.8207070707070707,0.8331595859424379 claude-opus-5,tanf,100,100,1.0,60.64958984375,1.0,,0.99,0.99,0.99,0.99,0.99,0.99 claude-opus-5.5,federal_income_tax_before_refundable_credits,84,84,1.0,156.29600527808773,0.09904482263065874,,0.8452380952380952,0.8928571428571429,0.9166666666666666,0.9285714285714286,0.8958333333333333,0.9575522188725747 claude-opus-5.5,federal_refundable_credits,100,100,1.0,2.0056917602539097,0.004605515605667575,,0.99,0.99,0.99,1.0,0.9924999999999999,0.9994012829712632 -claude-opus-5.5,free_school_meals_eligible,100,100,1.0,0.02,,0.98,0.98,0.98,0.98,0.98,0.98,0.98 +claude-opus-5.5,free_school_meals_eligible,100,100,1.0,0.05,,0.95,0.95,0.95,0.95,0.95,0.95,0.95 claude-opus-5.5,local_income_tax,98,98,1.0,0.0,,,1.0,1.0,1.0,1.0,1.0,1.0 claude-opus-5.5,payroll_tax,96,96,1.0,12.486711654663104,0.0029896569774535706,,0.9583333333333334,0.9791666666666666,0.9791666666666666,1.0,0.9791666666666666,0.9981314643890915 claude-opus-5.5,person_chip_eligible,177,177,1.0,0.03954802259887006,,0.96045197740113,0.96045197740113,0.96045197740113,0.96045197740113,0.96045197740113,0.96045197740113,0.96045197740113 @@ -138,14 +138,14 @@ claude-opus-5.5,person_medicare_eligible,172,172,1.0,0.0,,1.0,1.0,1.0,1.0,1.0,1. claude-opus-5.5,person_wic_eligible,177,177,1.0,0.0,,1.0,1.0,1.0,1.0,1.0,1.0,1.0 claude-opus-5.5,reduced_price_school_meals_eligible,100,100,1.0,0.01,,0.99,0.99,0.99,0.99,0.99,0.99,0.99 claude-opus-5.5,self_employment_tax,100,100,1.0,0.0015256591796855901,1.8684773766991133e-05,,1.0,1.0,1.0,1.0,1.0,0.9999985052180986 -claude-opus-5.5,snap,93,93,1.0,85.5294623655914,0.5025349792380832,,0.8924731182795699,0.9139784946236559,0.9139784946236559,0.9139784946236559,0.9086021505376344,0.9318439754231114 +claude-opus-5.5,snap,93,93,1.0,88.62623655913978,0.5380681950067915,,0.8817204301075269,0.9032258064516129,0.9032258064516129,0.9032258064516129,0.8978494623655914,0.9210912872510684 claude-opus-5.5,ssi,97,97,1.0,0.0,0.0,,1.0,1.0,1.0,1.0,1.0,1.0 claude-opus-5.5,state_income_tax_before_refundable_credits,93,93,1.0,59.3467838720096,0.09617904081370404,,0.7849462365591398,0.8172043010752689,0.8709677419354839,0.9139784946236559,0.8467741935483871,0.9520167153839424 claude-opus-5.5,state_refundable_credits,99,99,1.0,21.141283599198466,0.2676764105095972,,0.898989898989899,0.898989898989899,0.9090909090909091,0.9191919191919192,0.9065656565656566,0.9513315617255278 claude-opus-5.5,tanf,100,100,1.0,0.55041015625,0.009075249439740776,,0.99,1.0,1.0,1.0,0.9975,0.9999092475056025 claude-sonnet-4.6,federal_income_tax_before_refundable_credits,84,84,1.0,554.0466773623511,0.44585889977718307,,0.5357142857142857,0.5595238095238095,0.75,0.7619047619047619,0.6517857142857143,0.8836430192542712 claude-sonnet-4.6,federal_refundable_credits,100,100,1.0,158.2112808227539,0.38041766568608576,,0.88,0.89,0.9,0.92,0.8975,0.9355455947197416 -claude-sonnet-4.6,free_school_meals_eligible,100,100,1.0,0.02,,0.98,0.98,0.98,0.98,0.98,0.98,0.98 +claude-sonnet-4.6,free_school_meals_eligible,100,100,1.0,0.05,,0.95,0.95,0.95,0.95,0.95,0.95,0.95 claude-sonnet-4.6,local_income_tax,98,98,1.0,0.0,,,1.0,1.0,1.0,1.0,1.0,1.0 claude-sonnet-4.6,payroll_tax,96,96,1.0,48.16777783711748,0.006333485176093102,,0.8645833333333334,0.8958333333333334,0.9895833333333334,1.0,0.9375,0.9960415717649417 claude-sonnet-4.6,person_chip_eligible,177,177,1.0,0.10734463276836158,,0.8926553672316384,0.8926553672316384,0.8926553672316384,0.8926553672316384,0.8926553672316384,0.8926553672316384,0.8926553672316384 @@ -156,14 +156,14 @@ claude-sonnet-4.6,person_medicare_eligible,172,172,1.0,0.05813953488372093,,0.94 claude-sonnet-4.6,person_wic_eligible,177,177,1.0,0.005649717514124294,,0.9943502824858758,0.9943502824858758,0.9943502824858758,0.9943502824858758,0.9943502824858758,0.9943502824858758,0.9943502824858758 claude-sonnet-4.6,reduced_price_school_meals_eligible,100,100,1.0,0.01,,0.99,0.99,0.99,0.99,0.99,0.99,0.99 claude-sonnet-4.6,self_employment_tax,100,100,1.0,34.44671838378906,0.00010697989103262154,,0.98,0.99,0.99,0.99,0.9875,0.9899914416087173 -claude-sonnet-4.6,snap,93,93,1.0,257.6774193548387,0.5978746457112838,,0.8172043010752689,0.8172043010752689,0.8387096774193549,0.8602150537634409,0.8333333333333334,0.8744471957173431 +claude-sonnet-4.6,snap,93,93,1.0,260.7741935483871,0.626597885303335,,0.8064516129032258,0.8064516129032258,0.8279569892473119,0.8494623655913979,0.8225806451612904,0.8636945075453001 claude-sonnet-4.6,ssi,97,97,1.0,10.68041237113402,0.05230402529537605,,0.979381443298969,0.979381443298969,0.9896907216494846,1.0,0.9871134020618557,0.9989215664887551 claude-sonnet-4.6,state_income_tax_before_refundable_credits,93,93,1.0,222.7349651031084,0.32052637116002514,,0.5913978494623656,0.6129032258064516,0.6881720430107527,0.7526881720430108,0.6612903225806452,0.8667510910574594 claude-sonnet-4.6,state_refundable_credits,99,99,1.0,65.72729066887287,0.9133350964082183,,0.8181818181818182,0.8181818181818182,0.8181818181818182,0.8181818181818182,0.8181818181818182,0.8440400834813341 claude-sonnet-4.6,tanf,100,100,1.0,60.64958984375,1.0,,0.99,0.99,0.99,0.99,0.99,0.99 claude-sonnet-5,federal_income_tax_before_refundable_credits,84,84,1.0,1706.5119687034971,1.0685440452061992,,0.4880952380952381,0.5,0.5238095238095238,0.5714285714285714,0.5208333333333333,0.739168673937573 claude-sonnet-5,federal_refundable_credits,100,100,1.0,340.6090542602539,1.2664166097722036,,0.78,0.78,0.8,0.8,0.79,0.8407440333345684 -claude-sonnet-5,free_school_meals_eligible,100,100,1.0,0.01,,0.99,0.99,0.99,0.99,0.99,0.99,0.99 +claude-sonnet-5,free_school_meals_eligible,100,100,1.0,0.04,,0.96,0.96,0.96,0.96,0.96,0.96,0.96 claude-sonnet-5,local_income_tax,98,98,1.0,39.090816326530614,,,0.9897959183673469,0.9897959183673469,0.9897959183673469,0.9897959183673469,0.9897959183673469,0.9897959183673469 claude-sonnet-5,payroll_tax,96,96,1.0,196.93662905375163,0.02176198390069099,,0.7916666666666666,0.8958333333333334,0.9270833333333334,0.9479166666666666,0.890625,0.9863987600620682 claude-sonnet-5,person_chip_eligible,177,177,1.0,0.0847457627118644,,0.9152542372881356,0.9152542372881356,0.9152542372881356,0.9152542372881356,0.9152542372881356,0.9152542372881356,0.9152542372881356 @@ -174,14 +174,14 @@ claude-sonnet-5,person_medicare_eligible,172,172,1.0,0.011627906976744186,,0.988 claude-sonnet-5,person_wic_eligible,177,177,1.0,0.05649717514124294,,0.943502824858757,0.943502824858757,0.943502824858757,0.943502824858757,0.943502824858757,0.943502824858757,0.943502824858757 claude-sonnet-5,reduced_price_school_meals_eligible,100,100,1.0,0.0,,1.0,1.0,1.0,1.0,1.0,1.0,1.0 claude-sonnet-5,self_employment_tax,100,100,1.0,82.20191687011719,0.06053951590470468,,0.96,0.96,0.96,0.96,0.96,0.9651568387276237 -claude-sonnet-5,snap,93,93,1.0,650.2150537634409,2.0402639067599613,,0.7419354838709677,0.7419354838709677,0.7419354838709677,0.7526881720430108,0.7446236559139785,0.7837982352557759 +claude-sonnet-5,snap,93,93,1.0,653.3118279569892,1.965959341991393,,0.7311827956989247,0.7311827956989247,0.7311827956989247,0.7419354838709677,0.7338709677419355,0.7730455470837329 claude-sonnet-5,ssi,97,97,1.0,141.5257731958763,0.6684457728437233,,0.979381443298969,0.979381443298969,0.979381443298969,0.979381443298969,0.979381443298969,0.9862176129310573 claude-sonnet-5,state_income_tax_before_refundable_credits,93,93,1.0,487.3672517294525,0.3929512954852059,,0.5806451612903226,0.5806451612903226,0.6236559139784946,0.6666666666666666,0.6129032258064516,0.8126408033403258 claude-sonnet-5,state_refundable_credits,99,99,1.0,88.88920769065318,0.9685450518820006,,0.797979797979798,0.8080808080808081,0.8080808080808081,0.8080808080808081,0.8055555555555555,0.8137508440392877 claude-sonnet-5,tanf,100,100,1.0,21.40958984375,0.35300469300628384,,0.99,0.99,0.99,0.99,0.99,0.9964699530699371 claude-sonnet-5.5,federal_income_tax_before_refundable_credits,84,84,1.0,166.2165613374256,0.13206373477617295,,0.7976190476190477,0.8333333333333334,0.8928571428571429,0.9285714285714286,0.8630952380952381,0.9434012565244972 claude-sonnet-5.5,federal_refundable_credits,100,100,1.0,30.976493908691406,0.20431854982134545,,0.96,0.96,0.97,0.97,0.9649999999999999,0.9784415200784798 -claude-sonnet-5.5,free_school_meals_eligible,100,100,1.0,0.02,,0.98,0.98,0.98,0.98,0.98,0.98,0.98 +claude-sonnet-5.5,free_school_meals_eligible,100,100,1.0,0.05,,0.95,0.95,0.95,0.95,0.95,0.95,0.95 claude-sonnet-5.5,local_income_tax,98,98,1.0,0.0,,,1.0,1.0,1.0,1.0,1.0,1.0 claude-sonnet-5.5,payroll_tax,96,96,1.0,14.847736740112305,0.005410072661594997,,0.9479166666666666,0.96875,0.96875,0.9895833333333334,0.96875,0.996618704586503 claude-sonnet-5.5,person_chip_eligible,177,177,1.0,0.03389830508474576,,0.9661016949152542,0.9661016949152542,0.9661016949152542,0.9661016949152542,0.9661016949152542,0.9661016949152542,0.9661016949152542 @@ -192,14 +192,14 @@ claude-sonnet-5.5,person_medicare_eligible,172,172,1.0,0.0,,1.0,1.0,1.0,1.0,1.0, claude-sonnet-5.5,person_wic_eligible,177,177,1.0,0.0,,1.0,1.0,1.0,1.0,1.0,1.0,1.0 claude-sonnet-5.5,reduced_price_school_meals_eligible,100,100,1.0,0.01,,0.99,0.99,0.99,0.99,0.99,0.99,0.99 claude-sonnet-5.5,self_employment_tax,100,100,1.0,0.002925219726561318,2.0997990722224957e-05,,1.0,1.0,1.0,1.0,1.0,0.9899983201607424 -claude-sonnet-5.5,snap,93,93,1.0,132.10752688172042,0.5926619058930392,,0.8602150537634409,0.9032258064516129,0.9032258064516129,0.9032258064516129,0.8924731182795699,0.9102035545906004 +claude-sonnet-5.5,snap,93,93,1.0,135.20430107526883,0.6217574840435364,,0.8494623655913979,0.8924731182795699,0.8924731182795699,0.8924731182795699,0.8817204301075269,0.8994508664185573 claude-sonnet-5.5,ssi,97,97,1.0,0.0,0.0,,1.0,1.0,1.0,1.0,1.0,1.0 claude-sonnet-5.5,state_income_tax_before_refundable_credits,93,93,1.0,119.04033909766903,0.2604640197722825,,0.6774193548387096,0.6881720430107527,0.7849462365591398,0.8064516129032258,0.739247311827957,0.8977779279402647 claude-sonnet-5.5,state_refundable_credits,99,99,1.0,85.7792073804682,1.078500001717702,,0.797979797979798,0.797979797979798,0.797979797979798,0.797979797979798,0.797979797979798,0.8544141360456534 claude-sonnet-5.5,tanf,100,100,1.0,60.64958984375,1.0,,0.99,0.99,0.99,0.99,0.99,0.99 deepseek-v4-flash-0731,federal_income_tax_before_refundable_credits,84,84,1.0,823.9456939406622,0.683633907506447,,0.5476190476190477,0.5595238095238095,0.7142857142857143,0.7261904761904762,0.636904761904762,0.8555852012900012 deepseek-v4-flash-0731,federal_refundable_credits,100,100,1.0,315.63911715087886,0.3934818991154015,,0.81,0.84,0.88,0.88,0.8524999999999999,0.8885992275252259 -deepseek-v4-flash-0731,free_school_meals_eligible,100,100,1.0,0.02,,0.98,0.98,0.98,0.98,0.98,0.98,0.98 +deepseek-v4-flash-0731,free_school_meals_eligible,100,100,1.0,0.05,,0.95,0.95,0.95,0.95,0.95,0.95,0.95 deepseek-v4-flash-0731,local_income_tax,98,98,1.0,0.0,,,1.0,1.0,1.0,1.0,1.0,1.0 deepseek-v4-flash-0731,payroll_tax,96,96,1.0,264.96096479797365,0.042732608476738494,,0.8229166666666666,0.84375,0.8958333333333334,0.9166666666666666,0.8697916666666666,0.9732921197020383 deepseek-v4-flash-0731,person_chip_eligible,177,177,1.0,0.01694915254237288,,0.9830508474576272,0.9830508474576272,0.9830508474576272,0.9830508474576272,0.9830508474576272,0.9830508474576272,0.9830508474576272 @@ -210,14 +210,14 @@ deepseek-v4-flash-0731,person_medicare_eligible,172,172,1.0,0.005813953488372093 deepseek-v4-flash-0731,person_wic_eligible,177,177,1.0,0.005649717514124294,,0.9943502824858758,0.9943502824858758,0.9943502824858758,0.9943502824858758,0.9943502824858758,0.9943502824858758,0.9943502824858758 deepseek-v4-flash-0731,reduced_price_school_meals_eligible,100,100,1.0,0.01,,0.99,0.99,0.99,0.99,0.99,0.99,0.99 deepseek-v4-flash-0731,self_employment_tax,100,100,1.0,34.44071120605469,0.00019954144430183585,,0.99,0.99,0.99,0.99,0.99,0.9799840366844559 -deepseek-v4-flash-0731,snap,93,93,1.0,137.18494623655914,0.3493761853590002,,0.8279569892473119,0.8387096774193549,0.8924731182795699,0.9032258064516129,0.8655913978494624,0.9189044041971289 +deepseek-v4-flash-0731,snap,93,93,1.0,140.28172043010753,0.39584931497621456,,0.8172043010752689,0.8279569892473119,0.8817204301075269,0.8924731182795699,0.8548387096774194,0.9081517160250859 deepseek-v4-flash-0731,ssi,97,97,1.0,0.9896907216494846,0.004759119120710396,,0.979381443298969,1.0,1.0,1.0,0.9948453608247423,0.9999018738325628 deepseek-v4-flash-0731,state_income_tax_before_refundable_credits,93,93,1.0,315.07290193106536,0.44089272936445906,,0.4838709677419355,0.5053763440860215,0.5591397849462365,0.6129032258064516,0.5403225806451613,0.7190133831283971 deepseek-v4-flash-0731,state_refundable_credits,99,99,1.0,88.05547037664086,0.8184764566260049,,0.8080808080808081,0.8080808080808081,0.8181818181818182,0.8181818181818182,0.8131313131313131,0.8426283581654525 deepseek-v4-flash-0731,tanf,100,100,1.0,60.64958984375,1.0,,0.99,0.99,0.99,0.99,0.99,0.99 deepseek-v4-pro,federal_income_tax_before_refundable_credits,84,84,1.0,974.2758125232514,0.4595843829964634,,0.47619047619047616,0.4880952380952381,0.6190476190476191,0.6785714285714286,0.5654761904761905,0.7901720520658915 deepseek-v4-pro,federal_refundable_credits,100,100,1.0,129.72984620361328,0.3533203467023625,,0.85,0.86,0.88,0.9,0.8724999999999999,0.9240683549286928 -deepseek-v4-pro,free_school_meals_eligible,100,100,1.0,0.02,,0.98,0.98,0.98,0.98,0.98,0.98,0.98 +deepseek-v4-pro,free_school_meals_eligible,100,100,1.0,0.05,,0.95,0.95,0.95,0.95,0.95,0.95,0.95 deepseek-v4-pro,local_income_tax,98,98,1.0,0.0,,,1.0,1.0,1.0,1.0,1.0,1.0 deepseek-v4-pro,payroll_tax,96,96,1.0,211.57655214945476,0.09624059630479163,,0.6979166666666666,0.7395833333333334,0.8333333333333334,0.8854166666666666,0.7890625,0.949254864295848 deepseek-v4-pro,person_chip_eligible,177,177,1.0,0.01694915254237288,,0.9830508474576272,0.9830508474576272,0.9830508474576272,0.9830508474576272,0.9830508474576272,0.9830508474576272,0.9830508474576272 @@ -228,14 +228,14 @@ deepseek-v4-pro,person_medicare_eligible,172,172,1.0,0.005813953488372093,,0.994 deepseek-v4-pro,person_wic_eligible,177,177,1.0,0.005649717514124294,,0.9943502824858758,0.9943502824858758,0.9943502824858758,0.9943502824858758,0.9943502824858758,0.9943502824858758,0.9943502824858758 deepseek-v4-pro,reduced_price_school_meals_eligible,100,100,1.0,0.02,,0.98,0.98,0.98,0.98,0.98,0.98,0.98 deepseek-v4-pro,self_employment_tax,100,100,1.0,34.42659978027344,1.906980687814305e-05,,0.99,0.99,0.99,0.99,0.99,0.9899984744154497 -deepseek-v4-pro,snap,93,93,1.0,142.6658064516129,0.5539193918409281,,0.8494623655913979,0.8494623655913979,0.8817204301075269,0.9032258064516129,0.8709677419354839,0.9118177194200853 +deepseek-v4-pro,snap,93,93,1.0,145.76258064516128,0.5857822924237189,,0.8387096774193549,0.8387096774193549,0.8709677419354839,0.8924731182795699,0.8602150537634409,0.9010650312480423 deepseek-v4-pro,ssi,97,97,1.0,7.051546391752577,0.03606961075014709,,0.979381443298969,0.9896907216494846,0.9896907216494846,1.0,0.9896907216494846,0.999256296685564 deepseek-v4-pro,state_income_tax_before_refundable_credits,93,93,1.0,320.7442977328967,0.36170860577767827,,0.5268817204301075,0.5268817204301075,0.6021505376344086,0.6559139784946236,0.5779569892473118,0.7854053222969282 deepseek-v4-pro,state_refundable_credits,99,99,1.0,83.49779120647545,0.7765842218750717,,0.8181818181818182,0.8181818181818182,0.8282828282828283,0.8282828282828283,0.8232323232323232,0.8637904209574695 deepseek-v4-pro,tanf,100,100,1.0,5.62958984375,0.09282156496446835,,0.99,0.99,0.99,1.0,0.9924999999999999,0.9990717843503554 deepseek-v4-pro-0813,federal_income_tax_before_refundable_credits,84,84,1.0,1060.3618565150668,0.6564489261091725,,0.4880952380952381,0.4880952380952381,0.5476190476190477,0.5595238095238095,0.5208333333333333,0.7821410760654579 deepseek-v4-pro-0813,federal_refundable_credits,100,100,1.0,104.67307003173828,0.2968262227025629,,0.9,0.92,0.92,0.94,0.92,0.9614125910486667 -deepseek-v4-pro-0813,free_school_meals_eligible,100,100,1.0,0.01,,0.99,0.99,0.99,0.99,0.99,0.99,0.99 +deepseek-v4-pro-0813,free_school_meals_eligible,100,100,1.0,0.04,,0.96,0.96,0.96,0.96,0.96,0.96,0.96 deepseek-v4-pro-0813,local_income_tax,98,98,1.0,0.0,,,1.0,1.0,1.0,1.0,1.0,1.0 deepseek-v4-pro-0813,payroll_tax,96,96,1.0,162.41535891215005,0.04823965069203657,,0.8229166666666666,0.8645833333333334,0.9166666666666666,0.9479166666666666,0.8880208333333333,0.9801395609468039 deepseek-v4-pro-0813,person_chip_eligible,177,177,1.0,0.0,,1.0,1.0,1.0,1.0,1.0,1.0,1.0 @@ -246,14 +246,14 @@ deepseek-v4-pro-0813,person_medicare_eligible,172,172,1.0,0.005813953488372093,, deepseek-v4-pro-0813,person_wic_eligible,177,177,1.0,0.005649717514124294,,0.9943502824858758,0.9943502824858758,0.9943502824858758,0.9943502824858758,0.9943502824858758,0.9943502824858758,0.9943502824858758 deepseek-v4-pro-0813,reduced_price_school_meals_eligible,100,100,1.0,0.0,,1.0,1.0,1.0,1.0,1.0,1.0,1.0 deepseek-v4-pro-0813,self_employment_tax,100,100,1.0,0.0045822998046855905,2.7091941169829102e-05,,1.0,1.0,1.0,1.0,1.0,0.9999978326447063 -deepseek-v4-pro-0813,snap,93,93,1.0,90.04215053763441,0.412657687654936,,0.8279569892473119,0.8387096774193549,0.9032258064516129,0.9032258064516129,0.8682795698924731,0.9100586028009229 +deepseek-v4-pro-0813,snap,93,93,1.0,93.1389247311828,0.45461070996529784,,0.8172043010752689,0.8279569892473119,0.8924731182795699,0.8924731182795699,0.8575268817204301,0.8993059146288798 deepseek-v4-pro-0813,ssi,97,97,1.0,1.6082474226804124,0.0076697449040421615,,0.979381443298969,0.9896907216494846,1.0,1.0,0.9922680412371134,0.9998418609298135 deepseek-v4-pro-0813,state_income_tax_before_refundable_credits,93,93,1.0,186.26513443694577,0.23391999465570054,,0.5806451612903226,0.6774193548387096,0.7096774193548387,0.7634408602150538,0.6827956989247312,0.8526825114242083 deepseek-v4-pro-0813,state_refundable_credits,99,99,1.0,46.37344338307236,0.6114271580110138,,0.8282828282828283,0.8282828282828283,0.8282828282828283,0.8383838383838383,0.8308080808080808,0.8787304157151692 deepseek-v4-pro-0813,tanf,100,100,1.0,60.64958984375,1.0,,0.99,0.99,0.99,0.99,0.99,0.99 deepseek-v4.1-flash,federal_income_tax_before_refundable_credits,84,84,1.0,363.15623893229167,0.18965629954066074,,0.6190476190476191,0.6547619047619048,0.7380952380952381,0.7619047619047619,0.6934523809523809,0.8857643339362712 deepseek-v4.1-flash,federal_refundable_credits,100,100,1.0,138.56194503173828,0.34014095192262456,,0.88,0.92,0.94,0.94,0.92,0.9607846078053137 -deepseek-v4.1-flash,free_school_meals_eligible,100,100,1.0,0.02,,0.98,0.98,0.98,0.98,0.98,0.98,0.98 +deepseek-v4.1-flash,free_school_meals_eligible,100,100,1.0,0.05,,0.95,0.95,0.95,0.95,0.95,0.95,0.95 deepseek-v4.1-flash,local_income_tax,98,98,1.0,0.0,,,1.0,1.0,1.0,1.0,1.0,1.0 deepseek-v4.1-flash,payroll_tax,96,96,1.0,41.31646405537924,0.007097697731137335,,0.8958333333333334,0.9166666666666666,0.96875,0.9895833333333334,0.9427083333333334,0.9955639389180391 deepseek-v4.1-flash,person_chip_eligible,177,177,1.0,0.02824858757062147,,0.9717514124293786,0.9717514124293786,0.9717514124293786,0.9717514124293786,0.9717514124293786,0.9717514124293786,0.9717514124293786 @@ -264,14 +264,14 @@ deepseek-v4.1-flash,person_medicare_eligible,172,172,1.0,0.046511627906976744,,0 deepseek-v4.1-flash,person_wic_eligible,177,177,1.0,0.0,,1.0,1.0,1.0,1.0,1.0,1.0,1.0 deepseek-v4.1-flash,reduced_price_school_meals_eligible,100,100,1.0,0.01,,0.99,0.99,0.99,0.99,0.99,0.99,0.99 deepseek-v4.1-flash,self_employment_tax,100,100,1.0,0.0012822998046863176,1.742575068402932e-05,,1.0,1.0,1.0,1.0,1.0,0.9999986059399453 -deepseek-v4.1-flash,snap,93,93,1.0,171.45505376344084,0.5203532952046377,,0.8494623655913979,0.8924731182795699,0.9032258064516129,0.9032258064516129,0.8870967741935484,0.9078885966190541 +deepseek-v4.1-flash,snap,93,93,1.0,174.55182795698926,0.5546137741185923,,0.8387096774193549,0.8817204301075269,0.8924731182795699,0.8924731182795699,0.8763440860215054,0.8971359084470111 deepseek-v4.1-flash,ssi,97,97,1.0,11.268041237113403,0.057990420209935334,,0.979381443298969,0.9896907216494846,0.9896907216494846,0.9896907216494846,0.9871134020618557,0.9988043212327848 deepseek-v4.1-flash,state_income_tax_before_refundable_credits,93,93,1.0,156.7680783029782,0.1705199021277881,,0.6021505376344086,0.6451612903225806,0.7204301075268817,0.7956989247311828,0.6908602150537635,0.8606480509244744 deepseek-v4.1-flash,state_refundable_credits,99,99,1.0,43.476155200341736,0.513293128915895,,0.8383838383838383,0.8383838383838383,0.8484848484848485,0.8686868686868687,0.8484848484848484,0.8965729664597363 deepseek-v4.1-flash,tanf,100,100,1.0,18.224789843750003,0.300493208457008,,0.99,0.99,0.99,0.99,0.99,0.99699506791543 gemini-3-flash-preview,federal_income_tax_before_refundable_credits,84,84,1.0,819.1213575381324,0.5345761336505803,,0.5238095238095238,0.5357142857142857,0.5714285714285714,0.6071428571428571,0.5595238095238095,0.7973412852472558 gemini-3-flash-preview,federal_refundable_credits,100,100,1.0,135.65286065673826,0.38533303923410944,,0.84,0.85,0.86,0.91,0.865,0.9239975475582187 -gemini-3-flash-preview,free_school_meals_eligible,100,100,1.0,0.0,,1.0,1.0,1.0,1.0,1.0,1.0,1.0 +gemini-3-flash-preview,free_school_meals_eligible,100,100,1.0,0.03,,0.97,0.97,0.97,0.97,0.97,0.97,0.97 gemini-3-flash-preview,local_income_tax,98,98,1.0,84.46122448979592,,,0.9795918367346939,0.9795918367346939,0.9795918367346939,0.9795918367346939,0.9795918367346939,0.9795918367346939 gemini-3-flash-preview,payroll_tax,96,96,1.0,224.10621620178225,0.07005719085857348,,0.6770833333333334,0.6875,0.7916666666666666,0.84375,0.75,0.9562142557133916 gemini-3-flash-preview,person_chip_eligible,177,177,1.0,0.005649717514124294,,0.9943502824858758,0.9943502824858758,0.9943502824858758,0.9943502824858758,0.9943502824858758,0.9943502824858758,0.9943502824858758 @@ -282,14 +282,14 @@ gemini-3-flash-preview,person_medicare_eligible,172,172,1.0,0.005813953488372093 gemini-3-flash-preview,person_wic_eligible,177,177,1.0,0.005649717514124294,,0.9943502824858758,0.9943502824858758,0.9943502824858758,0.9943502824858758,0.9943502824858758,0.9943502824858758,0.9943502824858758 gemini-3-flash-preview,reduced_price_school_meals_eligible,100,100,1.0,0.01,,0.99,0.99,0.99,0.99,0.99,0.99,0.99 gemini-3-flash-preview,self_employment_tax,100,100,1.0,34.431631323242186,8.50016838390725e-05,,0.99,0.99,0.99,0.99,0.99,0.9899931998652929 -gemini-3-flash-preview,snap,93,93,1.0,111.59784946236557,0.35513631357379194,,0.8172043010752689,0.8172043010752689,0.8709677419354839,0.8817204301075269,0.8467741935483871,0.9073465368122656 +gemini-3-flash-preview,snap,93,93,1.0,114.69462365591396,0.40119800546137824,,0.8064516129032258,0.8064516129032258,0.8602150537634409,0.8709677419354839,0.8360215053763441,0.8965938486402226 gemini-3-flash-preview,ssi,97,97,1.0,19.79381443298969,0.09693297442642909,,0.979381443298969,0.979381443298969,0.979381443298969,0.9896907216494846,0.9819587628865979,0.9980013819705891 gemini-3-flash-preview,state_income_tax_before_refundable_credits,93,93,1.0,208.93117920393584,0.2458138225713816,,0.5806451612903226,0.6021505376344086,0.6881720430107527,0.7311827956989247,0.6505376344086022,0.862449666997239 gemini-3-flash-preview,state_refundable_credits,99,99,1.0,34.92066916822183,0.39557143845902615,,0.8282828282828283,0.8282828282828283,0.8282828282828283,0.8484848484848485,0.8333333333333334,0.9179769101791669 gemini-3-flash-preview,tanf,100,100,1.0,16.45958984375,0.27138831253689305,,0.99,0.99,0.99,0.99,0.99,0.9972861168746312 gemini-3.1-flash-lite-preview,federal_income_tax_before_refundable_credits,84,84,1.0,1632.5257185872392,0.8803424056754334,,0.4523809523809524,0.4642857142857143,0.5238095238095238,0.5357142857142857,0.49404761904761907,0.6911332723018713 gemini-3.1-flash-lite-preview,federal_refundable_credits,100,100,1.0,331.40688079833984,1.0500568564585868,,0.83,0.83,0.83,0.85,0.835,0.8867724055127715 -gemini-3.1-flash-lite-preview,free_school_meals_eligible,100,100,1.0,0.01,,0.99,0.99,0.99,0.99,0.99,0.99,0.99 +gemini-3.1-flash-lite-preview,free_school_meals_eligible,100,100,1.0,0.04,,0.96,0.96,0.96,0.96,0.96,0.96,0.96 gemini-3.1-flash-lite-preview,local_income_tax,98,98,1.0,32.142857142857146,,,0.9897959183673469,0.9897959183673469,0.9897959183673469,0.9897959183673469,0.9897959183673469,0.9897959183673469 gemini-3.1-flash-lite-preview,payroll_tax,96,96,1.0,315.2596990712484,0.03232366894326316,,0.7916666666666666,0.875,0.8854166666666666,0.9375,0.8723958333333333,0.9797977069104604 gemini-3.1-flash-lite-preview,person_chip_eligible,177,177,1.0,0.0,,1.0,1.0,1.0,1.0,1.0,1.0,1.0 @@ -300,14 +300,14 @@ gemini-3.1-flash-lite-preview,person_medicare_eligible,172,172,1.0,0.03488372093 gemini-3.1-flash-lite-preview,person_wic_eligible,177,177,1.0,0.011299435028248588,,0.9887005649717514,0.9887005649717514,0.9887005649717514,0.9887005649717514,0.9887005649717514,0.9887005649717514,0.9887005649717514 gemini-3.1-flash-lite-preview,reduced_price_school_meals_eligible,100,100,1.0,0.0,,1.0,1.0,1.0,1.0,1.0,1.0,1.0 gemini-3.1-flash-lite-preview,self_employment_tax,100,100,1.0,20.57040251464844,0.0024292504799131066,,0.96,0.98,0.99,0.99,0.98,0.979805659961607 -gemini-3.1-flash-lite-preview,snap,93,93,1.0,248.08602150537635,1.2318771910502693,,0.8494623655913979,0.8494623655913979,0.8494623655913979,0.8709677419354839,0.8548387096774194,0.8927662707850879 +gemini-3.1-flash-lite-preview,snap,93,93,1.0,251.18279569892474,1.2153145345466785,,0.8387096774193549,0.8387096774193549,0.8387096774193549,0.8602150537634409,0.8440860215053764,0.8820135826130449 gemini-3.1-flash-lite-preview,ssi,97,97,1.0,205.56701030927834,1.0,,0.979381443298969,0.979381443298969,0.979381443298969,0.979381443298969,0.979381443298969,0.979381443298969 gemini-3.1-flash-lite-preview,state_income_tax_before_refundable_credits,93,93,1.0,542.9331104744122,0.37601465882282636,,0.4946236559139785,0.5161290322580645,0.5591397849462365,0.5698924731182796,0.5349462365591398,0.7442515846641966 gemini-3.1-flash-lite-preview,state_refundable_credits,99,99,1.0,120.28199080746583,0.9845620255982008,,0.8181818181818182,0.8181818181818182,0.8181818181818182,0.8181818181818182,0.8181818181818182,0.820988722618509 gemini-3.1-flash-lite-preview,tanf,100,100,1.0,60.64958984375,1.0,,0.99,0.99,0.99,0.99,0.99,0.99 gemini-3.1-pro-preview,federal_income_tax_before_refundable_credits,84,84,1.0,745.5544788178943,0.3828785109995266,,0.5119047619047619,0.5238095238095238,0.5357142857142857,0.5476190476190477,0.5297619047619047,0.796982154074579 gemini-3.1-pro-preview,federal_refundable_credits,100,100,1.0,111.26144620361329,0.35354748622156584,,0.85,0.88,0.88,0.9,0.8775,0.9240388267911964 -gemini-3.1-pro-preview,free_school_meals_eligible,100,100,1.0,0.01,,0.99,0.99,0.99,0.99,0.99,0.99,0.99 +gemini-3.1-pro-preview,free_school_meals_eligible,100,100,1.0,0.04,,0.96,0.96,0.96,0.96,0.96,0.96,0.96 gemini-3.1-pro-preview,local_income_tax,98,98,1.0,0.0,,,1.0,1.0,1.0,1.0,1.0,1.0 gemini-3.1-pro-preview,payroll_tax,96,96,1.0,220.4288995615641,0.09388698066759014,,0.6770833333333334,0.6875,0.78125,0.8229166666666666,0.7421875,0.9413206370827562 gemini-3.1-pro-preview,person_chip_eligible,177,177,1.0,0.01694915254237288,,0.9830508474576272,0.9830508474576272,0.9830508474576272,0.9830508474576272,0.9830508474576272,0.9830508474576272,0.9830508474576272 @@ -318,14 +318,14 @@ gemini-3.1-pro-preview,person_medicare_eligible,172,172,1.0,0.005813953488372093 gemini-3.1-pro-preview,person_wic_eligible,177,177,1.0,0.005649717514124294,,0.9943502824858758,0.9943502824858758,0.9943502824858758,0.9943502824858758,0.9943502824858758,0.9943502824858758,0.9943502824858758 gemini-3.1-pro-preview,reduced_price_school_meals_eligible,100,100,1.0,0.0,,1.0,1.0,1.0,1.0,1.0,1.0,1.0 gemini-3.1-pro-preview,self_employment_tax,100,100,1.0,0.011282299804687455,0.000145894883346029,,1.0,1.0,1.0,1.0,1.0,0.9999883284093323 -gemini-3.1-pro-preview,snap,93,93,1.0,120.24946236559141,0.4976533739500507,,0.8387096774193549,0.8387096774193549,0.8924731182795699,0.8924731182795699,0.8655913978494624,0.908930173533864 +gemini-3.1-pro-preview,snap,93,93,1.0,117.41075268817205,0.4650828948583804,,0.8387096774193549,0.8387096774193549,0.9032258064516129,0.9032258064516129,0.8709677419354839,0.9192348330320719 gemini-3.1-pro-preview,ssi,97,97,1.0,110.84536082474227,0.06619001968689023,,0.9690721649484536,0.9690721649484536,0.979381443298969,0.9896907216494846,0.9768041237113402,0.9883259789755281 gemini-3.1-pro-preview,state_income_tax_before_refundable_credits,93,93,1.0,214.62730570290677,0.252690169908337,,0.6021505376344086,0.6344086021505376,0.6774193548387096,0.7419354838709677,0.663978494623656,0.8692592899399114 gemini-3.1-pro-preview,state_refundable_credits,99,99,1.0,60.94352404758184,0.5498537213823315,,0.8282828282828283,0.8282828282828283,0.8282828282828283,0.8282828282828283,0.8282828282828283,0.8798245759102832 gemini-3.1-pro-preview,tanf,100,100,1.0,60.64958984375,1.0,,0.99,0.99,0.99,0.99,0.99,0.99 gemini-3.5-flash,federal_income_tax_before_refundable_credits,84,84,1.0,939.3459879557291,0.5187684788586684,,0.5,0.5119047619047619,0.5476190476190477,0.5714285714285714,0.5327380952380952,0.782412612081685 gemini-3.5-flash,federal_refundable_credits,100,100,1.0,129.94884620361327,0.32200613805509615,,0.84,0.85,0.85,0.9,0.86,0.9181392020528375 -gemini-3.5-flash,free_school_meals_eligible,100,100,1.0,0.0,,1.0,1.0,1.0,1.0,1.0,1.0,1.0 +gemini-3.5-flash,free_school_meals_eligible,100,100,1.0,0.03,,0.97,0.97,0.97,0.97,0.97,0.97,0.97 gemini-3.5-flash,local_income_tax,98,98,1.0,28.756326530612245,,,0.9897959183673469,0.9897959183673469,0.9897959183673469,0.9897959183673469,0.9897959183673469,0.9897959183673469 gemini-3.5-flash,payroll_tax,96,96,1.0,270.6162302907308,0.11400654948090913,,0.6354166666666666,0.6458333333333334,0.71875,0.7916666666666666,0.6979166666666666,0.9287459065744317 gemini-3.5-flash,person_chip_eligible,177,177,1.0,0.03954802259887006,,0.96045197740113,0.96045197740113,0.96045197740113,0.96045197740113,0.96045197740113,0.96045197740113,0.96045197740113 @@ -336,14 +336,14 @@ gemini-3.5-flash,person_medicare_eligible,172,172,1.0,0.005813953488372093,,0.99 gemini-3.5-flash,person_wic_eligible,177,177,1.0,0.0,,1.0,1.0,1.0,1.0,1.0,1.0,1.0 gemini-3.5-flash,reduced_price_school_meals_eligible,100,100,1.0,0.03,,0.97,0.97,0.97,0.97,0.97,0.97,0.97 gemini-3.5-flash,self_employment_tax,100,100,1.0,0.008882299804683953,0.00014162740073649118,,1.0,1.0,1.0,1.0,1.0,0.9999886698079411 -gemini-3.5-flash,snap,93,93,1.0,86.02150537634408,0.275273051861285,,0.8387096774193549,0.8494623655913979,0.9032258064516129,0.9139784946236559,0.8763440860215054,0.9400155949011109 +gemini-3.5-flash,snap,93,93,1.0,83.18279569892474,0.25858688149024084,,0.8387096774193549,0.8494623655913979,0.9139784946236559,0.9247311827956989,0.8817204301075269,0.9503202543993187 gemini-3.5-flash,ssi,97,97,1.0,5.072164948453608,0.025894900504143357,,0.979381443298969,0.9896907216494846,1.0,1.0,0.9922680412371134,0.9994660845256877 gemini-3.5-flash,state_income_tax_before_refundable_credits,93,93,1.0,250.76338118173743,0.36085187171860184,,0.5591397849462365,0.5913978494623656,0.6451612903225806,0.7096774193548387,0.6263440860215053,0.8227331104254464 gemini-3.5-flash,state_refundable_credits,99,99,1.0,41.599508748102664,0.5968166549037266,,0.8080808080808081,0.8181818181818182,0.8181818181818182,0.8181818181818182,0.8156565656565657,0.881386870825585 gemini-3.5-flash,tanf,100,100,1.0,7.66958984375,0.1264574066124597,,0.99,0.99,0.99,0.99,0.99,0.9987354259338754 gemini-3.5-flash-lite,federal_income_tax_before_refundable_credits,84,84,1.0,1598.2836361839659,0.6571879721502071,,0.5357142857142857,0.5476190476190477,0.5714285714285714,0.6190476190476191,0.5684523809523809,0.7469990423251135 gemini-3.5-flash-lite,federal_refundable_credits,100,100,1.0,338.3726461791992,0.7377125317494377,,0.86,0.86,0.86,0.86,0.86,0.8940973708725731 -gemini-3.5-flash-lite,free_school_meals_eligible,100,100,1.0,0.04,,0.96,0.96,0.96,0.96,0.96,0.96,0.96 +gemini-3.5-flash-lite,free_school_meals_eligible,100,100,1.0,0.07,,0.93,0.93,0.93,0.93,0.93,0.93,0.93 gemini-3.5-flash-lite,local_income_tax,98,98,1.0,0.0,,,1.0,1.0,1.0,1.0,1.0,1.0 gemini-3.5-flash-lite,payroll_tax,96,96,1.0,540.8055418650309,0.06686679085722272,,0.8125,0.84375,0.875,0.90625,0.859375,0.9582082557142358 gemini-3.5-flash-lite,person_chip_eligible,177,177,1.0,0.05649717514124294,,0.943502824858757,0.943502824858757,0.943502824858757,0.943502824858757,0.943502824858757,0.943502824858757,0.943502824858757 @@ -354,14 +354,14 @@ gemini-3.5-flash-lite,person_medicare_eligible,172,172,1.0,0.0,,1.0,1.0,1.0,1.0, gemini-3.5-flash-lite,person_wic_eligible,177,177,1.0,0.01694915254237288,,0.9830508474576272,0.9830508474576272,0.9830508474576272,0.9830508474576272,0.9830508474576272,0.9830508474576272,0.9830508474576272 gemini-3.5-flash-lite,reduced_price_school_meals_eligible,100,100,1.0,0.0,,1.0,1.0,1.0,1.0,1.0,1.0,1.0 gemini-3.5-flash-lite,self_employment_tax,100,100,1.0,48.990022631835934,0.33281306928834004,,0.95,0.97,0.97,0.97,0.9649999999999999,0.9633749544569329 -gemini-3.5-flash-lite,snap,93,93,1.0,351.2043010752688,0.8279607700662017,,0.8602150537634409,0.8602150537634409,0.8817204301075269,0.8817204301075269,0.8709677419354839,0.884263548270316 +gemini-3.5-flash-lite,snap,93,93,1.0,354.3010752688172,0.8402492864900444,,0.8494623655913979,0.8494623655913979,0.8709677419354839,0.8709677419354839,0.8602150537634409,0.8735108600982728 gemini-3.5-flash-lite,ssi,97,97,1.0,205.56701030927834,1.0,,0.979381443298969,0.979381443298969,0.979381443298969,0.979381443298969,0.979381443298969,0.979381443298969 gemini-3.5-flash-lite,state_income_tax_before_refundable_credits,93,93,1.0,601.4220203996474,0.591455732607547,,0.5698924731182796,0.5698924731182796,0.5913978494623656,0.6236559139784946,0.5887096774193549,0.7642681318457708 gemini-3.5-flash-lite,state_refundable_credits,99,99,1.0,105.43350595898099,0.9733517660885691,,0.8181818181818182,0.8181818181818182,0.8181818181818182,0.8181818181818182,0.8181818181818182,0.8230269516202601 gemini-3.5-flash-lite,tanf,100,100,1.0,118.64958984375,1.0,,0.98,0.98,0.98,0.98,0.98,0.98 gemini-3.6-flash,federal_income_tax_before_refundable_credits,84,84,1.0,501.63606666201633,0.2726917812312435,,0.5476190476190477,0.5595238095238095,0.6547619047619048,0.7023809523809523,0.6160714285714286,0.8797859145568795 gemini-3.6-flash,federal_refundable_credits,100,100,1.0,91.99246065673829,0.34164788253478656,,0.88,0.9,0.93,0.94,0.9125,0.9596766179291307 -gemini-3.6-flash,free_school_meals_eligible,100,100,1.0,0.01,,0.99,0.99,0.99,0.99,0.99,0.99,0.99 +gemini-3.6-flash,free_school_meals_eligible,100,100,1.0,0.04,,0.96,0.96,0.96,0.96,0.96,0.96,0.96 gemini-3.6-flash,local_income_tax,98,98,1.0,0.0,,,1.0,1.0,1.0,1.0,1.0,1.0 gemini-3.6-flash,payroll_tax,96,96,1.0,179.15463111877435,0.04868021280582185,,0.71875,0.7291666666666666,0.8333333333333334,0.875,0.7890625,0.9695748669963615 gemini-3.6-flash,person_chip_eligible,177,177,1.0,0.02824858757062147,,0.9717514124293786,0.9717514124293786,0.9717514124293786,0.9717514124293786,0.9717514124293786,0.9717514124293786,0.9717514124293786 @@ -372,14 +372,14 @@ gemini-3.6-flash,person_medicare_eligible,172,172,1.0,0.0,,1.0,1.0,1.0,1.0,1.0,1 gemini-3.6-flash,person_wic_eligible,177,177,1.0,0.0,,1.0,1.0,1.0,1.0,1.0,1.0,1.0 gemini-3.6-flash,reduced_price_school_meals_eligible,100,100,1.0,0.0,,1.0,1.0,1.0,1.0,1.0,1.0,1.0 gemini-3.6-flash,self_employment_tax,100,100,1.0,0.0027822998046872272,2.518602137197596e-05,,1.0,1.0,1.0,1.0,1.0,0.9999979851182903 -gemini-3.6-flash,snap,93,93,1.0,99.29032258064517,0.29846023082180606,,0.8494623655913979,0.8494623655913979,0.9032258064516129,0.9032258064516129,0.8763440860215054,0.9475270645087798 +gemini-3.6-flash,snap,93,93,1.0,102.38709677419355,0.3485702143345342,,0.8387096774193549,0.8387096774193549,0.8924731182795699,0.8924731182795699,0.8655913978494624,0.9367743763367368 gemini-3.6-flash,ssi,97,97,1.0,1.731958762886598,0.008747871130837852,,0.979381443298969,0.9896907216494846,1.0,1.0,0.9922680412371134,0.9998196315230755 gemini-3.6-flash,state_income_tax_before_refundable_credits,93,93,1.0,177.25130416193312,0.6243543403586537,,0.5806451612903226,0.6129032258064516,0.7204301075268817,0.7311827956989247,0.6612903225806452,0.8557583683534674 gemini-3.6-flash,state_refundable_credits,99,99,1.0,51.32345228503449,0.6990018092859936,,0.8181818181818182,0.8181818181818182,0.8282828282828283,0.8282828282828283,0.8232323232323232,0.8716697355414675 gemini-3.6-flash,tanf,100,100,1.0,7.664789843750004,0.12637826345564096,,0.99,0.99,0.99,0.99,0.99,0.9987362173654435 gemini-3.7-flash,federal_income_tax_before_refundable_credits,84,84,1.0,788.0746198381696,0.5063360395353433,,0.5357142857142857,0.5476190476190477,0.6071428571428571,0.6547619047619048,0.5863095238095238,0.8219003850427068 gemini-3.7-flash,federal_refundable_credits,100,100,1.0,140.86104620361328,0.37403509509918664,,0.84,0.86,0.89,0.9,0.8724999999999999,0.9113754376371057 -gemini-3.7-flash,free_school_meals_eligible,100,100,1.0,0.01,,0.99,0.99,0.99,0.99,0.99,0.99,0.99 +gemini-3.7-flash,free_school_meals_eligible,100,100,1.0,0.04,,0.96,0.96,0.96,0.96,0.96,0.96,0.96 gemini-3.7-flash,local_income_tax,98,98,1.0,0.0,,,1.0,1.0,1.0,1.0,1.0,1.0 gemini-3.7-flash,payroll_tax,96,96,1.0,190.9180103302002,0.08575369863080881,,0.7291666666666666,0.7291666666666666,0.8229166666666666,0.8541666666666666,0.7838541666666666,0.9464039383557447 gemini-3.7-flash,person_chip_eligible,177,177,1.0,0.02824858757062147,,0.9717514124293786,0.9717514124293786,0.9717514124293786,0.9717514124293786,0.9717514124293786,0.9717514124293786,0.9717514124293786 @@ -390,14 +390,14 @@ gemini-3.7-flash,person_medicare_eligible,172,172,1.0,0.0,,1.0,1.0,1.0,1.0,1.0,1 gemini-3.7-flash,person_wic_eligible,177,177,1.0,0.005649717514124294,,0.9943502824858758,0.9943502824858758,0.9943502824858758,0.9943502824858758,0.9943502824858758,0.9943502824858758,0.9943502824858758 gemini-3.7-flash,reduced_price_school_meals_eligible,100,100,1.0,0.01,,0.99,0.99,0.99,0.99,0.99,0.99,0.99 gemini-3.7-flash,self_employment_tax,100,100,1.0,0.0012822998046863176,1.742575068402932e-05,,1.0,1.0,1.0,1.0,1.0,0.9999986059399453 -gemini-3.7-flash,snap,93,93,1.0,153.13978494623655,0.4787112113664552,,0.8387096774193549,0.8387096774193549,0.8817204301075269,0.8817204301075269,0.8602150537634409,0.9155966841502522 +gemini-3.7-flash,snap,93,93,1.0,156.23655913978496,0.5159461248402798,,0.8279569892473119,0.8279569892473119,0.8709677419354839,0.8709677419354839,0.8494623655913979,0.9048439959782092 gemini-3.7-flash,ssi,97,97,1.0,11.257731958762887,0.0577729290234779,,0.979381443298969,0.9896907216494846,0.9896907216494846,0.9896907216494846,0.9871134020618557,0.9988088055871448 gemini-3.7-flash,state_income_tax_before_refundable_credits,93,93,1.0,243.1008422242442,0.3070983404351201,,0.6344086021505376,0.6666666666666666,0.7204301075268817,0.7741935483870968,0.6989247311827957,0.8704349167522845 gemini-3.7-flash,state_refundable_credits,99,99,1.0,39.46978667384446,0.5254219837333696,,0.8383838383838383,0.8282828282828283,0.8484848484848485,0.8585858585858586,0.8434343434343434,0.9049668048815199 gemini-3.7-flash,tanf,100,100,1.0,60.64958984375,1.0,,0.99,0.99,0.99,0.99,0.99,0.99 gemini-3.8-flash,federal_income_tax_before_refundable_credits,84,84,1.0,368.8653456333705,0.27731129721445696,,0.5595238095238095,0.5714285714285714,0.7142857142857143,0.7976190476190477,0.6607142857142858,0.9160344679950341 gemini-3.8-flash,federal_refundable_credits,100,100,1.0,116.90766065673829,0.3809677840488581,,0.89,0.91,0.92,0.94,0.915,0.9645650307323015 -gemini-3.8-flash,free_school_meals_eligible,100,100,1.0,0.02,,0.98,0.98,0.98,0.98,0.98,0.98,0.98 +gemini-3.8-flash,free_school_meals_eligible,100,100,1.0,0.05,,0.95,0.95,0.95,0.95,0.95,0.95,0.95 gemini-3.8-flash,local_income_tax,98,98,1.0,0.0,,,1.0,1.0,1.0,1.0,1.0,1.0 gemini-3.8-flash,payroll_tax,96,96,1.0,131.28199984232583,0.018488552249132803,,0.84375,0.875,0.9479166666666666,0.9583333333333334,0.90625,0.988444654844292 gemini-3.8-flash,person_chip_eligible,177,177,1.0,0.022598870056497175,,0.9774011299435028,0.9774011299435028,0.9774011299435028,0.9774011299435028,0.9774011299435028,0.9774011299435028,0.9774011299435028 @@ -408,14 +408,14 @@ gemini-3.8-flash,person_medicare_eligible,172,172,1.0,0.0,,1.0,1.0,1.0,1.0,1.0,1 gemini-3.8-flash,person_wic_eligible,177,177,1.0,0.0,,1.0,1.0,1.0,1.0,1.0,1.0,1.0 gemini-3.8-flash,reduced_price_school_meals_eligible,100,100,1.0,0.01,,0.99,0.99,0.99,0.99,0.99,0.99,0.99 gemini-3.8-flash,self_employment_tax,100,100,1.0,0.0012822998046863176,1.742575068402932e-05,,1.0,1.0,1.0,1.0,1.0,0.9999986059399453 -gemini-3.8-flash,snap,93,93,1.0,52.98924731182796,0.41794495554072547,,0.8494623655913979,0.8494623655913979,0.9247311827956989,0.9247311827956989,0.8870967741935484,0.9308248986878556 +gemini-3.8-flash,snap,93,93,1.0,56.086021505376344,0.4595203158592451,,0.8387096774193549,0.8387096774193549,0.9139784946236559,0.9139784946236559,0.8763440860215054,0.9200722105158126 gemini-3.8-flash,ssi,97,97,1.0,8.412371134020619,0.040561924526802184,,0.979381443298969,0.979381443298969,1.0,1.0,0.9896907216494846,0.9991636716592412 gemini-3.8-flash,state_income_tax_before_refundable_credits,93,93,1.0,214.67303693033037,0.160908774000995,,0.6451612903225806,0.6774193548387096,0.7634408602150538,0.7956989247311828,0.7204301075268817,0.8839492917845612 gemini-3.8-flash,state_refundable_credits,99,99,1.0,39.04906407731952,0.503961888121757,,0.8585858585858586,0.8484848484848485,0.8686868686868687,0.8686868686868687,0.8611111111111112,0.9083705657960441 gemini-3.8-flash,tanf,100,100,1.0,60.64958984375,1.0,,0.99,0.99,0.99,0.99,0.99,0.99 gemini-4-argon,federal_income_tax_before_refundable_credits,84,84,1.0,385.8263475399925,0.1295031415734065,,0.6904761904761905,0.7261904761904762,0.7738095238095238,0.8095238095238095,0.75,0.9325938917066354 gemini-4-argon,federal_refundable_credits,100,100,1.0,70.13681593017579,0.27333315834635813,,0.9,0.92,0.95,0.96,0.9325,0.9794696209702282 -gemini-4-argon,free_school_meals_eligible,100,100,1.0,0.02,,0.98,0.98,0.98,0.98,0.98,0.98,0.98 +gemini-4-argon,free_school_meals_eligible,100,100,1.0,0.05,,0.95,0.95,0.95,0.95,0.95,0.95,0.95 gemini-4-argon,local_income_tax,98,98,1.0,0.0,,,1.0,1.0,1.0,1.0,1.0,1.0 gemini-4-argon,payroll_tax,96,96,1.0,35.85682317606612,0.006795993974363245,,0.90625,0.9270833333333334,0.96875,0.9895833333333334,0.9479166666666667,0.995752503766023 gemini-4-argon,person_chip_eligible,177,177,1.0,0.0,,1.0,1.0,1.0,1.0,1.0,1.0,1.0 @@ -426,14 +426,14 @@ gemini-4-argon,person_medicare_eligible,172,172,1.0,0.011627906976744186,,0.9883 gemini-4-argon,person_wic_eligible,177,177,1.0,0.0,,1.0,1.0,1.0,1.0,1.0,1.0,1.0 gemini-4-argon,reduced_price_school_meals_eligible,100,100,1.0,0.01,,0.99,0.99,0.99,0.99,0.99,0.99,0.99 gemini-4-argon,self_employment_tax,100,100,1.0,6.133482299804687,0.12501692162195432,,0.99,0.99,0.99,0.99,0.99,0.9899986462702438 -gemini-4-argon,snap,93,93,1.0,78.35913978494624,0.5710131157833532,,0.8494623655913979,0.8709677419354839,0.9139784946236559,0.9139784946236559,0.8870967741935484,0.9303512132059113 +gemini-4-argon,snap,93,93,1.0,81.45591397849462,0.6016550360845423,,0.8387096774193549,0.8602150537634409,0.9032258064516129,0.9032258064516129,0.8763440860215054,0.9195985250338683 gemini-4-argon,ssi,97,97,1.0,11.381443298969073,0.05855928991490339,,0.979381443298969,0.9896907216494846,0.9896907216494846,0.9896907216494846,0.9871134020618557,0.9987925919605175 gemini-4-argon,state_income_tax_before_refundable_credits,93,93,1.0,123.05857523415678,0.15209487293016383,,0.6989247311827957,0.7419354838709677,0.7634408602150538,0.8172043010752689,0.7553763440860215,0.908866500801227 gemini-4-argon,state_refundable_credits,99,99,1.0,45.998547956100616,0.47401619718698323,,0.8383838383838383,0.8383838383838383,0.8484848484848485,0.8585858585858586,0.8459595959595959,0.8936132166730738 gemini-4-argon,tanf,100,100,1.0,0.67041015625,0.011053828360210856,,0.99,0.99,1.0,1.0,0.995,0.9998894617163978 glm-5.2,federal_income_tax_before_refundable_credits,84,76,0.9047619047619048,852.3193473735608,0.3760450732776106,,0.47619047619047616,0.47619047619047616,0.6547619047619048,0.7142857142857143,0.5803571428571429,0.7887984082970579 glm-5.2,federal_refundable_credits,100,90,0.9,212.8705028889974,0.8692993488067575,,0.79,0.79,0.7999999999999999,0.7999999999999999,0.7949999999999999,0.8204077997594874 -glm-5.2,free_school_meals_eligible,100,95,0.95,0.021052631578947368,,0.93,0.93,0.93,0.93,0.93,0.93,0.93 +glm-5.2,free_school_meals_eligible,100,95,0.95,0.031578947368421054,,0.9199999999999999,0.9199999999999999,0.9199999999999999,0.9199999999999999,0.9199999999999999,0.9199999999999999,0.9199999999999999 glm-5.2,local_income_tax,98,93,0.9489795918367347,38.204301075268816,,,0.9387755102040817,0.9387755102040817,0.9387755102040817,0.9387755102040817,0.9387755102040817,0.9387755102040817 glm-5.2,payroll_tax,96,87,0.90625,163.13953463148795,0.049616676528711524,,0.75,0.8020833333333334,0.8541666666666666,0.8645833333333333,0.8177083333333333,0.8891468024624339 glm-5.2,person_chip_eligible,177,165,0.9322033898305084,0.0,,0.9322033898305084,0.9322033898305084,0.9322033898305084,0.9322033898305084,0.9322033898305084,0.9322033898305084,0.9322033898305084 @@ -444,14 +444,14 @@ glm-5.2,person_medicare_eligible,172,160,0.9302325581395349,0.01875,,0.912790697 glm-5.2,person_wic_eligible,177,165,0.9322033898305084,0.006060606060606061,,0.9265536723163841,0.9265536723163841,0.9265536723163841,0.9265536723163841,0.9265536723163841,0.9265536723163841,0.9265536723163841 glm-5.2,reduced_price_school_meals_eligible,100,95,0.95,0.010526315789473684,,0.94,0.94,0.94,0.94,0.94,0.94,0.94 glm-5.2,self_employment_tax,100,92,0.92,40.462241555918816,3.352336279141471e-05,,0.91,0.91,0.91,0.91,0.91,0.8999976533646046 -glm-5.2,snap,93,89,0.956989247311828,160.2334831460674,1.1696998867207566,,0.8172043010752689,0.8279569892473119,0.8602150537634409,0.881720430107527,0.8467741935483871,0.8828924267797433 +glm-5.2,snap,93,89,0.956989247311828,163.4694382022472,1.1555582294940268,,0.8064516129032258,0.8172043010752689,0.8494623655913979,0.8709677419354839,0.8360215053763441,0.8721397386077003 glm-5.2,ssi,97,92,0.9484536082474226,42.84804347826087,0.1165670367207515,,0.9278350515463917,0.9278350515463917,0.9278350515463917,0.9278350515463917,0.9278350515463917,0.9369426078688582 glm-5.2,state_income_tax_before_refundable_credits,93,85,0.9139784946236559,541.9616771076428,1.262686520199062,,0.49462365591397844,0.5161290322580645,0.5591397849462366,0.6021505376344086,0.543010752688172,0.6943001855681878 glm-5.2,state_refundable_credits,99,91,0.9191919191919192,46.32908289919843,0.9019214373939038,,0.7474747474747475,0.7474747474747475,0.7474747474747475,0.7474747474747475,0.7474747474747475,0.7628199842332468 glm-5.2,tanf,100,95,0.95,63.841673519736844,1.0,,0.94,0.94,0.94,0.94,0.94,0.94 glm-5.3,federal_income_tax_before_refundable_credits,84,81,0.9642857142857143,643.1087116608796,0.4091371037145281,,0.5476190476190476,0.5952380952380952,0.6785714285714286,0.7261904761904762,0.6369047619047619,0.8218275170394038 glm-5.3,federal_refundable_credits,100,97,0.97,300.8480416020659,0.8069088818315828,,0.81,0.82,0.85,0.86,0.835,0.8774053742092064 -glm-5.3,free_school_meals_eligible,100,97,0.97,0.020618556701030927,,0.95,0.95,0.95,0.95,0.95,0.95,0.95 +glm-5.3,free_school_meals_eligible,100,97,0.97,0.05154639175257732,,0.9199999999999999,0.9199999999999999,0.9199999999999999,0.9199999999999999,0.9199999999999999,0.9199999999999999,0.9199999999999999 glm-5.3,local_income_tax,98,95,0.9693877551020408,0.0,,,0.9693877551020408,0.9693877551020408,0.9693877551020408,0.9693877551020408,0.9693877551020408,0.9693877551020408 glm-5.3,payroll_tax,96,93,0.96875,200.70258723433307,0.028975415432741437,,0.84375,0.875,0.8958333333333333,0.9166666666666667,0.8828125,0.9411291804201433 glm-5.3,person_chip_eligible,177,168,0.9491525423728814,0.017857142857142856,,0.9322033898305084,0.9322033898305084,0.9322033898305084,0.9322033898305084,0.9322033898305084,0.9322033898305084,0.9322033898305084 @@ -462,14 +462,14 @@ glm-5.3,person_medicare_eligible,172,163,0.9476744186046512,0.0,,0.9476744186046 glm-5.3,person_wic_eligible,177,168,0.9491525423728814,0.0,,0.9491525423728814,0.9491525423728814,0.9491525423728814,0.9491525423728814,0.9491525423728814,0.9491525423728814,0.9491525423728814 glm-5.3,reduced_price_school_meals_eligible,100,97,0.97,0.020618556701030927,,0.95,0.95,0.95,0.95,0.95,0.95,0.95 glm-5.3,self_employment_tax,100,97,0.97,0.00884773175740759,0.00010957748686821732,,0.97,0.97,0.97,0.97,0.97,0.9699912338010506 -glm-5.3,snap,93,90,0.967741935483871,116.08888888888889,0.49502346382348883,,0.8064516129032259,0.8387096774193549,0.8602150537634409,0.8709677419354839,0.8440860215053764,0.8789404585705626 +glm-5.3,snap,93,90,0.967741935483871,119.28888888888889,0.5310932164075254,,0.7956989247311828,0.8279569892473118,0.8494623655913979,0.8602150537634409,0.8333333333333334,0.8681877703985197 glm-5.3,ssi,97,95,0.979381443298969,102.6842105263158,0.0005675368898978433,,0.9587628865979382,0.9690721649484535,0.9690721649484535,0.9690721649484535,0.9664948453608246,0.9690604631569093 glm-5.3,state_income_tax_before_refundable_credits,93,90,0.967741935483871,290.97964928330316,0.7494809984488097,,0.5268817204301075,0.5806451612903226,0.6236559139784947,0.6344086021505376,0.5913978494623656,0.7675618055833207 glm-5.3,state_refundable_credits,99,96,0.9696969696969697,62.471056096752484,0.7273416484318876,,0.7777777777777778,0.7777777777777778,0.7777777777777778,0.7777777777777778,0.7777777777777778,0.8273520235174346 glm-5.3,tanf,100,97,0.97,235.72122664304123,1.0,,0.94,0.94,0.94,0.94,0.94,0.94 gpt-5.4-mini,federal_income_tax_before_refundable_credits,84,84,1.0,2091.4508201962426,0.7643966580293052,,0.5476190476190477,0.5476190476190477,0.5476190476190477,0.5595238095238095,0.5505952380952381,0.648591908463631 gpt-5.4-mini,federal_refundable_credits,100,100,1.0,519.1108932495117,0.759110974940955,,0.81,0.81,0.81,0.81,0.81,0.8413155732576759 -gpt-5.4-mini,free_school_meals_eligible,100,100,1.0,0.02,,0.98,0.98,0.98,0.98,0.98,0.98,0.98 +gpt-5.4-mini,free_school_meals_eligible,100,100,1.0,0.05,,0.95,0.95,0.95,0.95,0.95,0.95,0.95 gpt-5.4-mini,local_income_tax,98,98,1.0,0.0,,,1.0,1.0,1.0,1.0,1.0,1.0 gpt-5.4-mini,payroll_tax,96,96,1.0,1055.1346495869955,0.26518168618272664,,0.5625,0.6770833333333334,0.6875,0.7395833333333334,0.6666666666666667,0.8238447794691292 gpt-5.4-mini,person_chip_eligible,177,177,1.0,0.07909604519774012,,0.9209039548022598,0.9209039548022598,0.9209039548022598,0.9209039548022598,0.9209039548022598,0.9209039548022598,0.9209039548022598 @@ -480,14 +480,14 @@ gpt-5.4-mini,person_medicare_eligible,172,172,1.0,0.029069767441860465,,0.970930 gpt-5.4-mini,person_wic_eligible,177,177,1.0,0.13559322033898305,,0.864406779661017,0.864406779661017,0.864406779661017,0.864406779661017,0.864406779661017,0.864406779661017,0.864406779661017 gpt-5.4-mini,reduced_price_school_meals_eligible,100,100,1.0,0.0,,1.0,1.0,1.0,1.0,1.0,1.0,1.0 gpt-5.4-mini,self_employment_tax,100,100,1.0,73.5364168701172,0.08842207254988142,,0.9,0.95,0.95,0.95,0.9375,0.9629262341960094 -gpt-5.4-mini,snap,93,93,1.0,546.5591397849462,1.3854698063203785,,0.7956989247311828,0.7956989247311828,0.7956989247311828,0.7956989247311828,0.7956989247311828,0.8215651525215243 +gpt-5.4-mini,snap,93,93,1.0,543.4623655913979,1.6436505344403514,,0.7956989247311828,0.7956989247311828,0.7956989247311828,0.7956989247311828,0.7956989247311828,0.8215651525215243 gpt-5.4-mini,ssi,97,97,1.0,205.56701030927834,1.0,,0.979381443298969,0.979381443298969,0.979381443298969,0.979381443298969,0.979381443298969,0.979381443298969 gpt-5.4-mini,state_income_tax_before_refundable_credits,93,93,1.0,843.2292702736393,0.6733547549663406,,0.6021505376344086,0.6021505376344086,0.6236559139784946,0.6451612903225806,0.6182795698924731,0.7285938582925995 gpt-5.4-mini,state_refundable_credits,99,99,1.0,123.61532414079916,1.0,,0.8181818181818182,0.8181818181818182,0.8181818181818182,0.8181818181818182,0.8181818181818182,0.8181818181818182 gpt-5.4-mini,tanf,100,100,1.0,60.64958984375,1.0,,0.99,0.99,0.99,0.99,0.99,0.99 gpt-5.4-nano,federal_income_tax_before_refundable_credits,84,84,1.0,2542.2835373651415,1.0465508304792916,,0.5119047619047619,0.5238095238095238,0.5238095238095238,0.5238095238095238,0.5208333333333333,0.629999094417866 gpt-5.4-nano,federal_refundable_credits,100,100,1.0,660.7826461791992,0.9956580319429459,,0.86,0.86,0.86,0.86,0.86,0.8605644558474171 -gpt-5.4-nano,free_school_meals_eligible,100,100,1.0,0.08,,0.92,0.92,0.92,0.92,0.92,0.92,0.92 +gpt-5.4-nano,free_school_meals_eligible,100,100,1.0,0.11,,0.89,0.89,0.89,0.89,0.89,0.89,0.89 gpt-5.4-nano,local_income_tax,98,98,1.0,0.0,,,1.0,1.0,1.0,1.0,1.0,1.0 gpt-5.4-nano,payroll_tax,96,96,1.0,1688.0404448191323,0.23447493936081706,,0.17708333333333334,0.22916666666666666,0.375,0.46875,0.3125,0.6344603342865628 gpt-5.4-nano,person_chip_eligible,177,177,1.0,0.0,,1.0,1.0,1.0,1.0,1.0,1.0,1.0 @@ -498,14 +498,14 @@ gpt-5.4-nano,person_medicare_eligible,172,172,1.0,0.06976744186046512,,0.9302325 gpt-5.4-nano,person_wic_eligible,177,177,1.0,0.03954802259887006,,0.96045197740113,0.96045197740113,0.96045197740113,0.96045197740113,0.96045197740113,0.96045197740113,0.96045197740113 gpt-5.4-nano,reduced_price_school_meals_eligible,100,100,1.0,0.0,,1.0,1.0,1.0,1.0,1.0,1.0,1.0 gpt-5.4-nano,self_employment_tax,100,100,1.0,44.312894702148434,0.37297677917394395,,0.91,0.92,0.92,0.93,0.92,0.9601618576660846 -gpt-5.4-nano,snap,93,93,1.0,560.3870967741935,1.0,,0.8602150537634409,0.8602150537634409,0.8602150537634409,0.8602150537634409,0.8602150537634409,0.8602150537634409 +gpt-5.4-nano,snap,93,93,1.0,563.483870967742,1.0,,0.8494623655913979,0.8494623655913979,0.8494623655913979,0.8494623655913979,0.8494623655913979,0.8494623655913979 gpt-5.4-nano,ssi,97,97,1.0,205.56701030927834,1.0,,0.979381443298969,0.979381443298969,0.979381443298969,0.979381443298969,0.979381443298969,0.979381443298969 gpt-5.4-nano,state_income_tax_before_refundable_credits,93,93,1.0,770.3398216770541,0.8181852919173266,,0.5591397849462365,0.5591397849462365,0.5591397849462365,0.6021505376344086,0.5698924731182795,0.6722226100395833 gpt-5.4-nano,state_refundable_credits,99,99,1.0,123.61532414079916,1.0,,0.8181818181818182,0.8181818181818182,0.8181818181818182,0.8181818181818182,0.8181818181818182,0.8181818181818182 gpt-5.4-nano,tanf,100,100,1.0,60.64958984375,1.0,,0.99,0.99,0.99,0.99,0.99,0.99 gpt-5.5,federal_income_tax_before_refundable_credits,84,84,1.0,342.3549977911086,0.1494399013467428,,0.7023809523809523,0.7142857142857143,0.7619047619047619,0.8095238095238095,0.7470238095238095,0.9002400422799675 gpt-5.5,federal_refundable_credits,100,100,1.0,101.1047525024414,0.36071673947369387,,0.87,0.89,0.91,0.94,0.9025,0.9481097554236746 -gpt-5.5,free_school_meals_eligible,100,100,1.0,0.02,,0.98,0.98,0.98,0.98,0.98,0.98,0.98 +gpt-5.5,free_school_meals_eligible,100,100,1.0,0.05,,0.95,0.95,0.95,0.95,0.95,0.95,0.95 gpt-5.5,local_income_tax,98,98,1.0,0.0,,,1.0,1.0,1.0,1.0,1.0,1.0 gpt-5.5,payroll_tax,96,96,1.0,62.83667758687341,0.0076440738517140425,,0.8958333333333334,0.90625,0.9791666666666666,0.9791666666666666,0.9401041666666666,0.9952224538426787 gpt-5.5,person_chip_eligible,177,177,1.0,0.05084745762711865,,0.9491525423728814,0.9491525423728814,0.9491525423728814,0.9491525423728814,0.9491525423728814,0.9491525423728814,0.9491525423728814 @@ -516,14 +516,14 @@ gpt-5.5,person_medicare_eligible,172,172,1.0,0.0755813953488372,,0.9244186046511 gpt-5.5,person_wic_eligible,177,177,1.0,0.0,,1.0,1.0,1.0,1.0,1.0,1.0,1.0 gpt-5.5,reduced_price_school_meals_eligible,100,100,1.0,0.02,,0.98,0.98,0.98,0.98,0.98,0.98,0.98 gpt-5.5,self_employment_tax,100,100,1.0,0.018062299804685152,0.00017368058028906577,,1.0,1.0,1.0,1.0,1.0,0.9999861055535768 -gpt-5.5,snap,93,93,1.0,136.08602150537635,0.3620869173659745,,0.8494623655913979,0.8602150537634409,0.8602150537634409,0.8602150537634409,0.8575268817204301,0.8956222588628208 +gpt-5.5,snap,93,93,1.0,132.98924731182797,0.3362235661255477,,0.8602150537634409,0.8709677419354839,0.8709677419354839,0.8709677419354839,0.8682795698924731,0.9063749470348638 gpt-5.5,ssi,97,97,1.0,117.52577319587628,0.0019214346712211785,,0.979381443298969,0.9896907216494846,0.9896907216494846,0.9896907216494846,0.9871134020618557,0.9896511044397687 gpt-5.5,state_income_tax_before_refundable_credits,93,93,1.0,113.27770679130144,0.5185188506861232,,0.6559139784946236,0.7096774193548387,0.7956989247311828,0.8602150537634409,0.7553763440860215,0.9245891763723048 gpt-5.5,state_refundable_credits,99,99,1.0,39.97741174042827,0.4163679281015711,,0.8585858585858586,0.8585858585858586,0.8686868686868687,0.8787878787878788,0.8661616161616161,0.9097505732302771 gpt-5.5,tanf,100,100,1.0,8.08958984375,0.13338243283410497,,0.99,0.99,0.99,0.99,0.99,0.9986661756716589 gpt-5.6-luna,federal_income_tax_before_refundable_credits,84,84,1.0,727.9745624302456,0.30947344447240277,,0.7619047619047619,0.8214285714285714,0.8452380952380952,0.8690476190476191,0.8244047619047619,0.9162547793461974 gpt-5.6-luna,federal_refundable_credits,100,100,1.0,101.32282510986327,0.27151553956813396,,0.89,0.89,0.92,0.93,0.9075000000000001,0.9497059114113975 -gpt-5.6-luna,free_school_meals_eligible,100,100,1.0,0.02,,0.98,0.98,0.98,0.98,0.98,0.98,0.98 +gpt-5.6-luna,free_school_meals_eligible,100,100,1.0,0.05,,0.95,0.95,0.95,0.95,0.95,0.95,0.95 gpt-5.6-luna,local_income_tax,98,98,1.0,0.0,,,1.0,1.0,1.0,1.0,1.0,1.0 gpt-5.6-luna,payroll_tax,96,96,1.0,152.46050996398927,0.05845891868941205,,0.90625,0.9270833333333334,0.9583333333333334,0.96875,0.9401041666666667,0.9761935169499866 gpt-5.6-luna,person_chip_eligible,177,177,1.0,0.03389830508474576,,0.9661016949152542,0.9661016949152542,0.9661016949152542,0.9661016949152542,0.9661016949152542,0.9661016949152542,0.9661016949152542 @@ -534,14 +534,14 @@ gpt-5.6-luna,person_medicare_eligible,172,172,1.0,0.023255813953488372,,0.976744 gpt-5.6-luna,person_wic_eligible,177,177,1.0,0.0,,1.0,1.0,1.0,1.0,1.0,1.0,1.0 gpt-5.6-luna,reduced_price_school_meals_eligible,100,100,1.0,0.02,,0.98,0.98,0.98,0.98,0.98,0.98,0.98 gpt-5.6-luna,self_employment_tax,100,100,1.0,34.44594216308594,0.00011566184949856606,,0.98,0.99,0.99,0.99,0.9875,0.98999074705204 -gpt-5.6-luna,snap,93,93,1.0,203.15354838709675,0.7818908704351123,,0.8602150537634409,0.8817204301075269,0.8924731182795699,0.9032258064516129,0.8844086021505376,0.9019856033181286 +gpt-5.6-luna,snap,93,93,1.0,206.25032258064516,0.7974700939754614,,0.8494623655913979,0.8709677419354839,0.8817204301075269,0.8924731182795699,0.8736559139784946,0.8912329151460856 gpt-5.6-luna,ssi,97,97,1.0,98.22680412371135,0.0022701475595913734,,0.979381443298969,0.9896907216494846,0.9896907216494846,0.9896907216494846,0.9871134020618557,0.9896439144833074 gpt-5.6-luna,state_income_tax_before_refundable_credits,93,93,1.0,274.667320487853,0.3961828926943638,,0.5698924731182796,0.5913978494623656,0.6451612903225806,0.6989247311827957,0.6263440860215055,0.795710285341014 gpt-5.6-luna,state_refundable_credits,99,99,1.0,55.12857101382631,0.7091853511734348,,0.8181818181818182,0.8181818181818182,0.8181818181818182,0.8181818181818182,0.8181818181818182,0.8613481190951899 gpt-5.6-luna,tanf,100,100,1.0,17.50958984375,0.28870087809100625,,0.99,0.99,0.99,0.99,0.99,0.9971129912190899 gpt-5.6-sol,federal_income_tax_before_refundable_credits,84,84,1.0,166.01906024460567,0.07342580484999645,,0.8809523809523809,0.9166666666666666,0.9285714285714286,0.9285714285714286,0.9136904761904763,0.96853179792143 gpt-5.6-sol,federal_refundable_credits,100,100,1.0,30.491512492675778,0.20566883864769858,,0.93,0.95,0.97,0.97,0.9549999999999998,0.9782659825310539 -gpt-5.6-sol,free_school_meals_eligible,100,100,1.0,0.0,,1.0,1.0,1.0,1.0,1.0,1.0,1.0 +gpt-5.6-sol,free_school_meals_eligible,100,100,1.0,0.03,,0.97,0.97,0.97,0.97,0.97,0.97,0.97 gpt-5.6-sol,local_income_tax,98,98,1.0,0.0,,,1.0,1.0,1.0,1.0,1.0,1.0 gpt-5.6-sol,payroll_tax,96,96,1.0,26.251955774943045,0.010700216390808658,,0.9479166666666666,0.9479166666666666,0.9895833333333334,0.9895833333333334,0.96875,0.9933123647557446 gpt-5.6-sol,person_chip_eligible,177,177,1.0,0.011299435028248588,,0.9887005649717514,0.9887005649717514,0.9887005649717514,0.9887005649717514,0.9887005649717514,0.9887005649717514,0.9887005649717514 @@ -552,14 +552,14 @@ gpt-5.6-sol,person_medicare_eligible,172,172,1.0,0.03488372093023256,,0.96511627 gpt-5.6-sol,person_wic_eligible,177,177,1.0,0.0,,1.0,1.0,1.0,1.0,1.0,1.0,1.0 gpt-5.6-sol,reduced_price_school_meals_eligible,100,100,1.0,0.0,,1.0,1.0,1.0,1.0,1.0,1.0,1.0 gpt-5.6-sol,self_employment_tax,100,100,1.0,0.0045822998046855905,2.7091941169829102e-05,,1.0,1.0,1.0,1.0,1.0,0.9999978326447063 -gpt-5.6-sol,snap,93,93,1.0,106.06451612903226,0.4119675302124047,,0.8817204301075269,0.9032258064516129,0.9032258064516129,0.9032258064516129,0.8978494623655914,0.920907764593965 +gpt-5.6-sol,snap,93,93,1.0,109.16129032258064,0.4539698494829473,,0.8709677419354839,0.8924731182795699,0.8924731182795699,0.8924731182795699,0.8870967741935484,0.910155076421922 gpt-5.6-sol,ssi,97,97,1.0,0.0,0.0,,1.0,1.0,1.0,1.0,1.0,1.0 gpt-5.6-sol,state_income_tax_before_refundable_credits,93,93,1.0,92.01632800213393,0.15050946918395683,,0.6881720430107527,0.6989247311827957,0.7849462365591398,0.8387096774193549,0.7526881720430108,0.9094802054771779 gpt-5.6-sol,state_refundable_credits,99,99,1.0,77.61474763654458,0.8490935190999908,,0.8686868686868687,0.8686868686868687,0.8686868686868687,0.8686868686868687,0.8686868686868687,0.8934514736009063 gpt-5.6-sol,tanf,100,100,1.0,16.45208984375,0.2712646513543637,,0.99,0.99,0.99,0.99,0.99,0.9972873534864565 gpt-5.6-terra,federal_income_tax_before_refundable_credits,84,84,1.0,384.39513381231393,0.29444550831869254,,0.7261904761904762,0.7738095238095238,0.8214285714285714,0.8571428571428571,0.7946428571428571,0.929894186574556 gpt-5.6-terra,federal_refundable_credits,100,100,1.0,79.26755577392578,0.34450407716192505,,0.89,0.9,0.93,0.94,0.915,0.9502143612278826 -gpt-5.6-terra,free_school_meals_eligible,100,100,1.0,0.02,,0.98,0.98,0.98,0.98,0.98,0.98,0.98 +gpt-5.6-terra,free_school_meals_eligible,100,100,1.0,0.05,,0.95,0.95,0.95,0.95,0.95,0.95,0.95 gpt-5.6-terra,local_income_tax,98,98,1.0,0.0,,,1.0,1.0,1.0,1.0,1.0,1.0 gpt-5.6-terra,payroll_tax,96,96,1.0,46.87481624857585,0.018514792270148853,,0.8645833333333334,0.8854166666666666,0.9270833333333334,0.9479166666666666,0.90625,0.9884282548311569 gpt-5.6-terra,person_chip_eligible,177,177,1.0,0.0,,1.0,1.0,1.0,1.0,1.0,1.0,1.0 @@ -570,14 +570,14 @@ gpt-5.6-terra,person_medicare_eligible,172,172,1.0,0.0,,1.0,1.0,1.0,1.0,1.0,1.0, gpt-5.6-terra,person_wic_eligible,177,177,1.0,0.005649717514124294,,0.9943502824858758,0.9943502824858758,0.9943502824858758,0.9943502824858758,0.9943502824858758,0.9943502824858758,0.9943502824858758 gpt-5.6-terra,reduced_price_school_meals_eligible,100,100,1.0,0.02,,0.98,0.98,0.98,0.98,0.98,0.98,0.98 gpt-5.6-terra,self_employment_tax,100,100,1.0,34.42530623324218,2.7180447370748754e-05,,0.99,0.99,0.99,0.99,0.99,0.9799978255642102 -gpt-5.6-terra,snap,93,93,1.0,99.8731182795699,0.47646152716612583,,0.8709677419354839,0.9032258064516129,0.9139784946236559,0.9139784946236559,0.9005376344086021,0.9226451628692512 +gpt-5.6-terra,snap,93,93,1.0,102.96989247311829,0.5138571323685455,,0.8602150537634409,0.8924731182795699,0.9032258064516129,0.9032258064516129,0.8897849462365591,0.9118924746972081 gpt-5.6-terra,ssi,97,97,1.0,99.3917525773196,0.014579785218063085,,0.9690721649484536,0.979381443298969,0.9896907216494846,0.9896907216494846,0.981958762886598,0.9893901075212771 gpt-5.6-terra,state_income_tax_before_refundable_credits,93,93,1.0,177.06173564611456,0.28005242429784544,,0.6344086021505376,0.6559139784946236,0.7096774193548387,0.8064516129032258,0.7016129032258065,0.8489106549583215 gpt-5.6-terra,state_refundable_credits,99,99,1.0,69.17314728187792,1.1412464524399775,,0.8080808080808081,0.8080808080808081,0.8080808080808081,0.8080808080808081,0.8080808080808081,0.8504337685491914 gpt-5.6-terra,tanf,100,100,1.0,60.64958984375,1.0,,0.99,0.99,0.99,0.99,0.99,0.99 gpt-6-astra,federal_income_tax_before_refundable_credits,84,84,1.0,255.76721923828123,0.11543878446540361,,0.8452380952380952,0.8452380952380952,0.8571428571428571,0.8690476190476191,0.8541666666666666,0.9505262352291128 gpt-6-astra,federal_refundable_credits,100,100,1.0,21.12356553955077,0.04828259859983803,,0.99,0.99,0.99,0.99,0.99,0.993723262182021 -gpt-6-astra,free_school_meals_eligible,100,100,1.0,0.0,,1.0,1.0,1.0,1.0,1.0,1.0,1.0 +gpt-6-astra,free_school_meals_eligible,100,100,1.0,0.03,,0.97,0.97,0.97,0.97,0.97,0.97,0.97 gpt-6-astra,local_income_tax,98,98,1.0,0.0,,,1.0,1.0,1.0,1.0,1.0,1.0 gpt-6-astra,payroll_tax,96,96,1.0,85.08546145121254,0.01915497261410731,,0.875,0.8854166666666666,0.9270833333333334,0.9375,0.90625,0.9880281421161831 gpt-6-astra,person_chip_eligible,177,177,1.0,0.0,,1.0,1.0,1.0,1.0,1.0,1.0,1.0 @@ -588,14 +588,14 @@ gpt-6-astra,person_medicare_eligible,172,172,1.0,0.0872093023255814,,0.912790697 gpt-6-astra,person_wic_eligible,177,177,1.0,0.0,,1.0,1.0,1.0,1.0,1.0,1.0,1.0 gpt-6-astra,reduced_price_school_meals_eligible,100,100,1.0,0.0,,1.0,1.0,1.0,1.0,1.0,1.0,1.0 gpt-6-astra,self_employment_tax,100,100,1.0,0.0012822998046863176,1.742575068402932e-05,,1.0,1.0,1.0,1.0,1.0,0.9999986059399453 -gpt-6-astra,snap,93,93,1.0,51.7632258064516,0.16769533166098569,,0.9032258064516129,0.946236559139785,0.946236559139785,0.946236559139785,0.935483870967742,0.955053340735561 +gpt-6-astra,snap,93,93,1.0,48.66645161290321,0.155717093685201,,0.9139784946236559,0.956989247311828,0.956989247311828,0.956989247311828,0.946236559139785,0.965806028907604 gpt-6-astra,ssi,97,97,1.0,0.0,0.0,,1.0,1.0,1.0,1.0,1.0,1.0 gpt-6-astra,state_income_tax_before_refundable_credits,93,93,1.0,106.64427069366621,0.12938347374860404,,0.7419354838709677,0.7741935483870968,0.8279569892473119,0.8709677419354839,0.8037634408602151,0.9391633865059166 gpt-6-astra,state_refundable_credits,99,99,1.0,52.4230127461366,0.26327908869273575,,0.8686868686868687,0.8686868686868687,0.8787878787878788,0.8787878787878788,0.8737373737373738,0.9117270343790984 gpt-6-astra,tanf,100,100,1.0,0.01208984375,0.00019933924996272452,,0.99,1.0,1.0,1.0,0.9975,0.9999980066075004 gpt-6-luna,federal_income_tax_before_refundable_credits,84,84,1.0,103.8390073939732,0.07584305342010016,,0.7976190476190477,0.8690476190476191,0.9047619047619048,0.9285714285714286,0.875,0.9555910723437667 gpt-6-luna,federal_refundable_credits,100,100,1.0,46.393060314941415,0.2527066632598988,,0.93,0.95,0.97,0.97,0.9549999999999998,0.9821510653314679 -gpt-6-luna,free_school_meals_eligible,100,100,1.0,0.02,,0.98,0.98,0.98,0.98,0.98,0.98,0.98 +gpt-6-luna,free_school_meals_eligible,100,100,1.0,0.05,,0.95,0.95,0.95,0.95,0.95,0.95,0.95 gpt-6-luna,local_income_tax,98,98,1.0,0.0,,,1.0,1.0,1.0,1.0,1.0,1.0 gpt-6-luna,payroll_tax,96,96,1.0,7.199564692179362,0.001195365384960741,,0.9270833333333334,0.9583333333333334,1.0,1.0,0.9713541666666667,0.9992528966343995 gpt-6-luna,person_chip_eligible,177,177,1.0,0.011299435028248588,,0.9887005649717514,0.9887005649717514,0.9887005649717514,0.9887005649717514,0.9887005649717514,0.9887005649717514,0.9887005649717514 @@ -606,14 +606,14 @@ gpt-6-luna,person_medicare_eligible,172,172,1.0,0.01744186046511628,,0.982558139 gpt-6-luna,person_wic_eligible,177,177,1.0,0.005649717514124294,,0.9943502824858758,0.9943502824858758,0.9943502824858758,0.9943502824858758,0.9943502824858758,0.9943502824858758,0.9943502824858758 gpt-6-luna,reduced_price_school_meals_eligible,100,100,1.0,0.01,,0.99,0.99,0.99,0.99,0.99,0.99,0.99 gpt-6-luna,self_employment_tax,100,100,1.0,34.46423132324219,0.00014640257678745792,,0.99,0.99,0.99,0.99,0.99,0.989988287793857 -gpt-6-luna,snap,93,93,1.0,104.26451612903226,0.47748056751353485,,0.8602150537634409,0.8924731182795699,0.9139784946236559,0.9139784946236559,0.8951612903225806,0.9134335298805345 +gpt-6-luna,snap,93,93,1.0,107.36129032258064,0.5148033841197109,,0.8494623655913979,0.8817204301075269,0.9032258064516129,0.9032258064516129,0.8844086021505376,0.9026808417084915 gpt-6-luna,ssi,97,97,1.0,0.0,0.0,,1.0,1.0,1.0,1.0,1.0,1.0 gpt-6-luna,state_income_tax_before_refundable_credits,93,93,1.0,151.15950754944998,0.15821910169977496,,0.6881720430107527,0.6881720430107527,0.7849462365591398,0.8387096774193549,0.75,0.8941342482141965 gpt-6-luna,state_refundable_credits,99,99,1.0,69.64382451433124,1.1175785490703791,,0.8686868686868687,0.8686868686868687,0.8888888888888888,0.8888888888888888,0.8787878787878788,0.906697351387907 gpt-6-luna,tanf,100,100,1.0,7.66958984375,0.1264574066124597,,0.99,0.99,0.99,0.99,0.99,0.9987354259338754 gpt-6-sol,federal_income_tax_before_refundable_credits,84,84,1.0,57.18018926711305,0.040452218427305904,,0.9047619047619048,0.9285714285714286,0.9404761904761905,0.9642857142857143,0.9345238095238095,0.982663334959726 gpt-6-sol,federal_refundable_credits,100,100,1.0,36.92228300048827,0.2240305359879587,,0.93,0.94,0.97,0.97,0.9524999999999999,0.9858789618768202 -gpt-6-sol,free_school_meals_eligible,100,100,1.0,0.0,,1.0,1.0,1.0,1.0,1.0,1.0,1.0 +gpt-6-sol,free_school_meals_eligible,100,100,1.0,0.03,,0.97,0.97,0.97,0.97,0.97,0.97,0.97 gpt-6-sol,local_income_tax,98,98,1.0,0.0,,,1.0,1.0,1.0,1.0,1.0,1.0 gpt-6-sol,payroll_tax,96,96,1.0,0.00638487243653163,6.825643451752413e-06,,1.0,1.0,1.0,1.0,1.0,0.9999957339728427 gpt-6-sol,person_chip_eligible,177,177,1.0,0.005649717514124294,,0.9943502824858758,0.9943502824858758,0.9943502824858758,0.9943502824858758,0.9943502824858758,0.9943502824858758,0.9943502824858758 @@ -624,14 +624,14 @@ gpt-6-sol,person_medicare_eligible,172,172,1.0,0.0,,1.0,1.0,1.0,1.0,1.0,1.0,1.0 gpt-6-sol,person_wic_eligible,177,177,1.0,0.0,,1.0,1.0,1.0,1.0,1.0,1.0,1.0 gpt-6-sol,reduced_price_school_meals_eligible,100,100,1.0,0.0,,1.0,1.0,1.0,1.0,1.0,1.0,1.0 gpt-6-sol,self_employment_tax,100,100,1.0,0.005250299804688438,3.994699523699791e-05,,1.0,1.0,1.0,1.0,1.0,0.9999968042403811 -gpt-6-sol,snap,93,93,1.0,115.83225806451613,0.5855172715081373,,0.8924731182795699,0.9032258064516129,0.9032258064516129,0.9032258064516129,0.9005376344086021,0.9202592344486833 +gpt-6-sol,snap,93,93,1.0,118.92903225806451,0.6151231806861274,,0.8817204301075269,0.8924731182795699,0.8924731182795699,0.8924731182795699,0.8897849462365591,0.9095065462766403 gpt-6-sol,ssi,97,97,1.0,10.762886597938145,0.05572160546541417,,0.9896907216494846,0.9896907216494846,0.9896907216494846,0.9896907216494846,0.9896907216494846,0.9988511009182389 gpt-6-sol,state_income_tax_before_refundable_credits,93,93,1.0,98.85776894635438,0.12212831888833181,,0.7204301075268817,0.7311827956989247,0.8064516129032258,0.8602150537634409,0.7795698924731183,0.9204664572045168 gpt-6-sol,state_refundable_credits,99,99,1.0,40.28559625895336,0.560933888048096,,0.8585858585858586,0.8585858585858586,0.8686868686868687,0.8686868686868687,0.8636363636363635,0.8967729939483581 gpt-6-sol,tanf,100,100,1.0,16.45958984375,0.27138831253689305,,0.99,0.99,0.99,0.99,0.99,0.9972861168746312 gpt-6.1-sol,federal_income_tax_before_refundable_credits,84,84,1.0,232.1622043573289,0.13707563575845938,,0.8333333333333334,0.8333333333333334,0.8452380952380952,0.8809523809523809,0.8482142857142857,0.9412532989606603 gpt-6.1-sol,federal_refundable_credits,100,100,1.0,25.041265539550768,0.04833058877310019,,0.98,0.98,0.98,0.98,0.98,0.983717023459497 -gpt-6.1-sol,free_school_meals_eligible,100,100,1.0,0.0,,1.0,1.0,1.0,1.0,1.0,1.0,1.0 +gpt-6.1-sol,free_school_meals_eligible,100,100,1.0,0.03,,0.97,0.97,0.97,0.97,0.97,0.97,0.97 gpt-6.1-sol,local_income_tax,98,98,1.0,0.0,,,1.0,1.0,1.0,1.0,1.0,1.0 gpt-6.1-sol,payroll_tax,96,96,1.0,86.00312101745601,0.025949764185682987,,0.8541666666666666,0.8645833333333334,0.90625,0.9375,0.890625,0.9837813973839481 gpt-6.1-sol,person_chip_eligible,177,177,1.0,0.0,,1.0,1.0,1.0,1.0,1.0,1.0,1.0 @@ -642,14 +642,32 @@ gpt-6.1-sol,person_medicare_eligible,172,172,1.0,0.08139534883720931,,0.91860465 gpt-6.1-sol,person_wic_eligible,177,177,1.0,0.0,,1.0,1.0,1.0,1.0,1.0,1.0,1.0 gpt-6.1-sol,reduced_price_school_meals_eligible,100,100,1.0,0.0,,1.0,1.0,1.0,1.0,1.0,1.0,1.0 gpt-6.1-sol,self_employment_tax,100,100,1.0,0.0012822998046863176,1.742575068402932e-05,,1.0,1.0,1.0,1.0,1.0,0.9999986059399453 -gpt-6.1-sol,snap,93,93,1.0,64.50193548387097,0.25887264064273635,,0.9139784946236559,0.9247311827956989,0.9247311827956989,0.9247311827956989,0.9220430107526881,0.942308125501553 +gpt-6.1-sol,snap,93,93,1.0,61.405161290322575,0.24038173773968377,,0.9247311827956989,0.9354838709677419,0.9354838709677419,0.9354838709677419,0.9327956989247311,0.953060813673596 gpt-6.1-sol,ssi,97,97,1.0,0.0,0.0,,1.0,1.0,1.0,1.0,1.0,1.0 gpt-6.1-sol,state_income_tax_before_refundable_credits,93,93,1.0,93.60861245903918,0.1389872815872399,,0.7204301075268817,0.7419354838709677,0.8279569892473119,0.8709677419354839,0.7903225806451614,0.9354457834716061 gpt-6.1-sol,state_refundable_credits,99,99,1.0,26.06830567542953,0.15644667451271935,,0.9090909090909091,0.9090909090909091,0.9191919191919192,0.9292929292929293,0.9166666666666667,0.9513531298865763 gpt-6.1-sol,tanf,100,100,1.0,16.45208984375,0.2712646513543637,,0.99,0.99,0.99,0.99,0.99,0.9972873534864565 +gpt-6.1-terra,federal_income_tax_before_refundable_credits,84,84,1.0,225.01451357886899,0.1066232717581457,,0.8333333333333334,0.8571428571428571,0.9047619047619048,0.9166666666666666,0.8779761904761905,0.9543043121036519 +gpt-6.1-terra,federal_refundable_credits,100,100,1.0,50.255313586425785,0.24001961908870528,,0.93,0.93,0.97,0.98,0.9525,0.9838003810737231 +gpt-6.1-terra,free_school_meals_eligible,100,100,1.0,0.04,,0.96,0.96,0.96,0.96,0.96,0.96,0.96 +gpt-6.1-terra,local_income_tax,98,98,1.0,0.0,,,1.0,1.0,1.0,1.0,1.0,1.0 +gpt-6.1-terra,payroll_tax,96,96,1.0,0.12587983703612546,8.624415596578714e-05,,0.9895833333333334,1.0,1.0,1.0,0.9973958333333334,0.9999460974025213 +gpt-6.1-terra,person_chip_eligible,177,177,1.0,0.011299435028248588,,0.9887005649717514,0.9887005649717514,0.9887005649717514,0.9887005649717514,0.9887005649717514,0.9887005649717514,0.9887005649717514 +gpt-6.1-terra,person_early_head_start_eligible,38,38,1.0,0.0,,1.0,1.0,1.0,1.0,1.0,1.0,1.0 +gpt-6.1-terra,person_head_start_eligible,38,38,1.0,0.0,,1.0,1.0,1.0,1.0,1.0,1.0,1.0 +gpt-6.1-terra,person_medicaid_eligible,173,173,1.0,0.023121387283236993,,0.976878612716763,0.976878612716763,0.976878612716763,0.976878612716763,0.976878612716763,0.976878612716763,0.976878612716763 +gpt-6.1-terra,person_medicare_eligible,172,172,1.0,0.029069767441860465,,0.9709302325581395,0.9709302325581395,0.9709302325581395,0.9709302325581395,0.9709302325581395,0.9709302325581395,0.9709302325581395 +gpt-6.1-terra,person_wic_eligible,177,177,1.0,0.0,,1.0,1.0,1.0,1.0,1.0,1.0,1.0 +gpt-6.1-terra,reduced_price_school_meals_eligible,100,100,1.0,0.0,,1.0,1.0,1.0,1.0,1.0,1.0,1.0 +gpt-6.1-terra,self_employment_tax,100,100,1.0,0.005616967773437409,5.429838446436203e-05,,1.0,1.0,1.0,1.0,1.0,0.999995656129243 +gpt-6.1-terra,snap,93,93,1.0,71.16258064516128,0.45415706498647623,,0.8709677419354839,0.9032258064516129,0.9032258064516129,0.9032258064516129,0.8951612903225806,0.9208795816149392 +gpt-6.1-terra,ssi,97,97,1.0,0.0,0.0,,1.0,1.0,1.0,1.0,1.0,1.0 +gpt-6.1-terra,state_income_tax_before_refundable_credits,93,93,1.0,80.53998794207007,0.12326702560664755,,0.6774193548387096,0.6881720430107527,0.8064516129032258,0.8387096774193549,0.7526881720430108,0.9092729793350612 +gpt-6.1-terra,state_refundable_credits,99,99,1.0,42.354005727170694,0.5084746632259004,,0.8383838383838383,0.8484848484848485,0.8484848484848485,0.8484848484848485,0.845959595959596,0.8974490511306443 +gpt-6.1-terra,tanf,100,100,1.0,16.45208984375,0.2712646513543637,,0.99,0.99,0.99,0.99,0.99,0.9972873534864565 grok-4.3,federal_income_tax_before_refundable_credits,84,84,1.0,1426.5335780552455,0.906425653849792,,0.5357142857142857,0.5714285714285714,0.6071428571428571,0.6785714285714286,0.5982142857142858,0.7668800205542471 grok-4.3,federal_refundable_credits,100,100,1.0,567.5326461791992,0.8825208275191467,,0.84,0.84,0.84,0.84,0.84,0.8552722924225108 -grok-4.3,free_school_meals_eligible,100,100,1.0,0.01,,0.99,0.99,0.99,0.99,0.99,0.99,0.99 +grok-4.3,free_school_meals_eligible,100,100,1.0,0.04,,0.96,0.96,0.96,0.96,0.96,0.96,0.96 grok-4.3,local_income_tax,98,98,1.0,0.0,,,1.0,1.0,1.0,1.0,1.0,1.0 grok-4.3,payroll_tax,96,96,1.0,378.6777680714925,0.049023262426561666,,0.8020833333333334,0.875,0.8854166666666666,0.9166666666666666,0.8697916666666666,0.969360460983399 grok-4.3,person_chip_eligible,177,177,1.0,0.03954802259887006,,0.96045197740113,0.96045197740113,0.96045197740113,0.96045197740113,0.96045197740113,0.96045197740113,0.96045197740113 @@ -660,14 +678,14 @@ grok-4.3,person_medicare_eligible,172,172,1.0,0.005813953488372093,,0.9941860465 grok-4.3,person_wic_eligible,177,177,1.0,0.022598870056497175,,0.9774011299435028,0.9774011299435028,0.9774011299435028,0.9774011299435028,0.9774011299435028,0.9774011299435028,0.9774011299435028 grok-4.3,reduced_price_school_meals_eligible,100,100,1.0,0.0,,1.0,1.0,1.0,1.0,1.0,1.0,1.0 grok-4.3,self_employment_tax,100,100,1.0,34.579960327148434,0.0007042345874243298,,0.96,0.99,0.99,0.99,0.9824999999999999,0.989943661233006 -grok-4.3,snap,93,93,1.0,573.2903225806451,0.9432999432999433,,0.8387096774193549,0.8387096774193549,0.8387096774193549,0.8387096774193549,0.8387096774193549,0.8466354917967822 +grok-4.3,snap,93,93,1.0,576.3870967741935,0.9473499473499473,,0.8279569892473119,0.8279569892473119,0.8279569892473119,0.8279569892473119,0.8279569892473119,0.8358828036247392 grok-4.3,ssi,97,97,1.0,205.56701030927834,1.0,,0.979381443298969,0.979381443298969,0.979381443298969,0.979381443298969,0.979381443298969,0.979381443298969 grok-4.3,state_income_tax_before_refundable_credits,93,93,1.0,369.5938851089888,0.4209590655269311,,0.6129032258064516,0.6236559139784946,0.6666666666666666,0.7204301075268817,0.6559139784946237,0.8288053298985948 grok-4.3,state_refundable_credits,99,99,1.0,118.56481909029412,0.9873021683407591,,0.8181818181818182,0.8181818181818182,0.8181818181818182,0.8181818181818182,0.8181818181818182,0.8204905148471348 grok-4.3,tanf,100,100,1.0,60.64958984375,1.0,,0.99,0.99,0.99,0.99,0.99,0.99 grok-4.5,federal_income_tax_before_refundable_credits,84,84,1.0,853.7425740559896,0.4641123224199793,,0.5357142857142857,0.5476190476190477,0.5714285714285714,0.6190476190476191,0.5684523809523809,0.8137691150339345 grok-4.5,federal_refundable_credits,100,100,1.0,109.52704620361328,0.21790632045658997,,0.88,0.9,0.91,0.93,0.905,0.9516721783406433 -grok-4.5,free_school_meals_eligible,100,100,1.0,0.02,,0.98,0.98,0.98,0.98,0.98,0.98,0.98 +grok-4.5,free_school_meals_eligible,100,100,1.0,0.05,,0.95,0.95,0.95,0.95,0.95,0.95,0.95 grok-4.5,local_income_tax,98,98,1.0,0.0,,,1.0,1.0,1.0,1.0,1.0,1.0 grok-4.5,payroll_tax,96,96,1.0,53.76893548075358,0.014267688033320843,,0.8854166666666666,0.9166666666666666,0.96875,0.9895833333333334,0.9401041666666666,0.9910826949791746 grok-4.5,person_chip_eligible,177,177,1.0,0.011299435028248588,,0.9887005649717514,0.9887005649717514,0.9887005649717514,0.9887005649717514,0.9887005649717514,0.9887005649717514,0.9887005649717514 @@ -678,14 +696,14 @@ grok-4.5,person_medicare_eligible,172,172,1.0,0.005813953488372093,,0.9941860465 grok-4.5,person_wic_eligible,177,177,1.0,0.0,,1.0,1.0,1.0,1.0,1.0,1.0,1.0 grok-4.5,reduced_price_school_meals_eligible,100,100,1.0,0.01,,0.99,0.99,0.99,0.99,0.99,0.99,0.99 grok-4.5,self_employment_tax,100,100,1.0,0.016382299804686227,0.00019320155724966045,,1.0,1.0,1.0,1.0,1.0,0.99998454387542 -grok-4.5,snap,93,93,1.0,76.6236559139785,0.49252935709384804,,0.8494623655913979,0.8602150537634409,0.9139784946236559,0.9247311827956989,0.8870967741935484,0.9223451052554452 +grok-4.5,snap,93,93,1.0,79.72043010752688,0.5287772601585732,,0.8387096774193549,0.8494623655913979,0.9032258064516129,0.9139784946236559,0.8763440860215054,0.9115924170834022 grok-4.5,ssi,97,97,1.0,11.030927835051546,0.05674460161430561,,0.979381443298969,0.9896907216494846,0.9896907216494846,0.9896907216494846,0.9871134020618557,0.998830008214138 grok-4.5,state_income_tax_before_refundable_credits,93,93,1.0,151.8344699439182,0.1689884200986742,,0.6021505376344086,0.6129032258064516,0.6881720430107527,0.7634408602150538,0.6666666666666667,0.8518214740190516 grok-4.5,state_refundable_credits,99,99,1.0,64.67817555533514,0.7499925769866382,,0.8080808080808081,0.8080808080808081,0.8080808080808081,0.8080808080808081,0.8080808080808081,0.8434356930731365 grok-4.5,tanf,100,100,1.0,16.44958984375,0.2712234309601872,,0.99,0.99,0.99,0.99,0.99,0.9972877656903981 grok-4.6,federal_income_tax_before_refundable_credits,84,84,1.0,851.6149931408111,0.43307767621650683,,0.5476190476190477,0.5476190476190477,0.6071428571428571,0.6309523809523809,0.5833333333333334,0.8395558363575129 grok-4.6,federal_refundable_credits,100,100,1.0,102.8412808227539,0.3335585462391887,,0.9,0.91,0.93,0.95,0.9225000000000001,0.9707251913512365 -grok-4.6,free_school_meals_eligible,100,100,1.0,0.01,,0.99,0.99,0.99,0.99,0.99,0.99,0.99 +grok-4.6,free_school_meals_eligible,100,100,1.0,0.04,,0.96,0.96,0.96,0.96,0.96,0.96,0.96 grok-4.6,local_income_tax,98,98,1.0,0.0,,,1.0,1.0,1.0,1.0,1.0,1.0 grok-4.6,payroll_tax,96,96,1.0,19.24565406799317,0.0019353945334378885,,0.90625,0.9479166666666666,1.0,1.0,0.9635416666666666,0.9987903784166013 grok-4.6,person_chip_eligible,177,177,1.0,0.05649717514124294,,0.943502824858757,0.943502824858757,0.943502824858757,0.943502824858757,0.943502824858757,0.943502824858757,0.943502824858757 @@ -696,14 +714,14 @@ grok-4.6,person_medicare_eligible,172,172,1.0,0.0,,1.0,1.0,1.0,1.0,1.0,1.0,1.0 grok-4.6,person_wic_eligible,177,177,1.0,0.0,,1.0,1.0,1.0,1.0,1.0,1.0,1.0 grok-4.6,reduced_price_school_meals_eligible,100,100,1.0,0.01,,0.99,0.99,0.99,0.99,0.99,0.99,0.99 grok-4.6,self_employment_tax,100,100,1.0,0.015082299804685135,0.00018936798364602316,,1.0,1.0,1.0,1.0,1.0,0.9999848505613084 -grok-4.6,snap,93,93,1.0,89.39784946236558,0.4142431666072162,,0.8279569892473119,0.8387096774193549,0.8924731182795699,0.8924731182795699,0.8629032258064516,0.9098369767108193 +grok-4.6,snap,93,93,1.0,92.49462365591398,0.45608294042098646,,0.8172043010752689,0.8279569892473119,0.8817204301075269,0.8817204301075269,0.8521505376344086,0.8990842885387763 grok-4.6,ssi,97,97,1.0,3.9587628865979383,0.020130596490479824,,0.979381443298969,0.9896907216494846,1.0,1.0,0.9922680412371134,0.9995849361548356 grok-4.6,state_income_tax_before_refundable_credits,93,93,1.0,122.06316801809496,0.1700167235324268,,0.6129032258064516,0.6774193548387096,0.7419354838709677,0.8172043010752689,0.7123655913978495,0.8837302641118662 grok-4.6,state_refundable_credits,99,99,1.0,50.536761413921006,0.5022184236652992,,0.8585858585858586,0.8585858585858586,0.8585858585858586,0.8585858585858586,0.8585858585858586,0.908687559333582 grok-4.6,tanf,100,100,1.0,16.48958984375,0.27188295726701056,,0.99,0.99,0.99,0.99,0.99,0.9972811704273299 grok-4.7,federal_income_tax_before_refundable_credits,84,84,1.0,477.46425688244045,0.3066532799688514,,0.5714285714285714,0.6904761904761905,0.7976190476190477,0.8095238095238095,0.7172619047619047,0.9059521828039663 grok-4.7,federal_refundable_credits,100,100,1.0,61.19024405517578,0.2535591182030029,,0.89,0.93,0.93,0.97,0.9299999999999999,0.9820402461888645 -grok-4.7,free_school_meals_eligible,100,100,1.0,0.03,,0.97,0.97,0.97,0.97,0.97,0.97,0.97 +grok-4.7,free_school_meals_eligible,100,100,1.0,0.06,,0.94,0.94,0.94,0.94,0.94,0.94,0.94 grok-4.7,local_income_tax,98,98,1.0,0.0,,,1.0,1.0,1.0,1.0,1.0,1.0 grok-4.7,payroll_tax,96,96,1.0,4.344279322306318,0.0011481980843171774,,0.9375,0.9583333333333334,1.0,1.0,0.9739583333333334,0.9992823761973018 grok-4.7,person_chip_eligible,177,177,1.0,0.05649717514124294,,0.943502824858757,0.943502824858757,0.943502824858757,0.943502824858757,0.943502824858757,0.943502824858757,0.943502824858757 @@ -714,14 +732,14 @@ grok-4.7,person_medicare_eligible,172,172,1.0,0.005813953488372093,,0.9941860465 grok-4.7,person_wic_eligible,177,177,1.0,0.0,,1.0,1.0,1.0,1.0,1.0,1.0,1.0 grok-4.7,reduced_price_school_meals_eligible,100,100,1.0,0.01,,0.99,0.99,0.99,0.99,0.99,0.99,0.99 grok-4.7,self_employment_tax,100,100,1.0,0.013281323242185863,9.278463705377946e-05,,1.0,1.0,1.0,1.0,1.0,0.9999925772290357 -grok-4.7,snap,93,93,1.0,81.92580645161291,0.33514802771074387,,0.8602150537634409,0.8709677419354839,0.9247311827956989,0.9247311827956989,0.8951612903225806,0.9316459746210789 +grok-4.7,snap,93,93,1.0,85.0225806451613,0.3826374543028336,,0.8494623655913979,0.8602150537634409,0.9139784946236559,0.9139784946236559,0.8844086021505376,0.9208932864490359 grok-4.7,ssi,97,97,1.0,0.0,0.0,,1.0,1.0,1.0,1.0,1.0,1.0 grok-4.7,state_income_tax_before_refundable_credits,93,93,1.0,89.11523438234227,0.13344491732449487,,0.6559139784946236,0.7096774193548387,0.7526881720430108,0.8387096774193549,0.739247311827957,0.896114806138922 grok-4.7,state_refundable_credits,99,99,1.0,31.197261035996256,0.383500290429971,,0.8585858585858586,0.8686868686868687,0.8686868686868687,0.8787878787878788,0.8686868686868687,0.9201716643662678 grok-4.7,tanf,100,100,1.0,16.45208984375,0.2712646513543637,,0.99,0.99,0.99,0.99,0.99,0.9972873534864565 grok-build-0.1,federal_income_tax_before_refundable_credits,84,84,1.0,1013.741460890997,0.3734958875522378,,0.4642857142857143,0.4642857142857143,0.5357142857142857,0.5476190476190477,0.5029761904761905,0.7517608647715179 grok-build-0.1,federal_refundable_credits,100,100,1.0,122.49439971923829,0.20461669166490765,,0.84,0.84,0.86,0.89,0.8575,0.913399830083562 -grok-build-0.1,free_school_meals_eligible,100,100,1.0,0.02,,0.98,0.98,0.98,0.98,0.98,0.98,0.98 +grok-build-0.1,free_school_meals_eligible,100,100,1.0,0.05,,0.95,0.95,0.95,0.95,0.95,0.95,0.95 grok-build-0.1,local_income_tax,98,98,1.0,0.0,,,1.0,1.0,1.0,1.0,1.0,1.0 grok-build-0.1,payroll_tax,96,96,1.0,185.63153882344565,0.04265978476135565,,0.7395833333333334,0.7916666666666666,0.8333333333333334,0.8854166666666666,0.8125,0.9733376345241527 grok-build-0.1,person_chip_eligible,177,177,1.0,0.022598870056497175,,0.9774011299435028,0.9774011299435028,0.9774011299435028,0.9774011299435028,0.9774011299435028,0.9774011299435028,0.9774011299435028 @@ -732,14 +750,14 @@ grok-build-0.1,person_medicare_eligible,172,172,1.0,0.005813953488372093,,0.9941 grok-build-0.1,person_wic_eligible,177,177,1.0,0.0,,1.0,1.0,1.0,1.0,1.0,1.0,1.0 grok-build-0.1,reduced_price_school_meals_eligible,100,100,1.0,0.02,,0.98,0.98,0.98,0.98,0.98,0.98,0.98 grok-build-0.1,self_employment_tax,100,100,1.0,19.800231323242187,0.00021513468896632062,,0.99,0.99,0.99,0.99,0.99,0.9899827892248827 -grok-build-0.1,snap,93,93,1.0,253.53763440860214,0.5006941553309233,,0.8387096774193549,0.8602150537634409,0.8709677419354839,0.8817204301075269,0.8629032258064516,0.9085051180720215 +grok-build-0.1,snap,93,93,1.0,256.63440860215053,0.5363588585215716,,0.8279569892473119,0.8494623655913979,0.8602150537634409,0.8709677419354839,0.8521505376344086,0.8977524298999785 grok-build-0.1,ssi,97,97,1.0,106.9278350515464,0.04653972128171252,,0.9690721649484536,0.9690721649484536,0.9896907216494846,0.9896907216494846,0.9793814432989691,0.9887311397673872 grok-build-0.1,state_income_tax_before_refundable_credits,93,93,1.0,247.6601722419903,0.6340553910987285,,0.4838709677419355,0.5161290322580645,0.6021505376344086,0.6559139784946236,0.564516129032258,0.7600949925060348 grok-build-0.1,state_refundable_credits,99,99,1.0,81.87281697687476,0.8854257883590911,,0.8080808080808081,0.8080808080808081,0.8080808080808081,0.8080808080808081,0.8080808080808081,0.8188114728235997 grok-build-0.1,tanf,100,100,1.0,6.00958984375,0.09908706487929027,,0.99,0.99,0.99,1.0,0.9924999999999999,0.9990091293512071 inkling,federal_income_tax_before_refundable_credits,84,84,1.0,263.80070452008925,0.1432112142401804,,0.7142857142857143,0.7738095238095238,0.7976190476190477,0.8214285714285714,0.7767857142857142,0.9386237653256371 inkling,federal_refundable_credits,100,100,1.0,85.64485870361328,0.10869600026008314,,0.87,0.91,0.91,0.94,0.9075,0.9458695199661892 -inkling,free_school_meals_eligible,100,100,1.0,0.01,,0.99,0.99,0.99,0.99,0.99,0.99,0.99 +inkling,free_school_meals_eligible,100,100,1.0,0.04,,0.96,0.96,0.96,0.96,0.96,0.96,0.96 inkling,local_income_tax,98,98,1.0,40.04081632653061,,,0.9897959183673469,0.9897959183673469,0.9897959183673469,0.9897959183673469,0.9897959183673469,0.9897959183673469 inkling,payroll_tax,96,96,1.0,85.51866416931153,0.02065763564885749,,0.8333333333333334,0.8645833333333334,0.9166666666666666,0.9583333333333334,0.8932291666666667,0.9870889777194641 inkling,person_chip_eligible,177,177,1.0,0.0,,1.0,1.0,1.0,1.0,1.0,1.0,1.0 @@ -750,14 +768,14 @@ inkling,person_medicare_eligible,172,172,1.0,0.0,,1.0,1.0,1.0,1.0,1.0,1.0,1.0 inkling,person_wic_eligible,177,177,1.0,0.011299435028248588,,0.9887005649717514,0.9887005649717514,0.9887005649717514,0.9887005649717514,0.9887005649717514,0.9887005649717514,0.9887005649717514 inkling,reduced_price_school_meals_eligible,100,100,1.0,0.01,,0.99,0.99,0.99,0.99,0.99,0.99,0.99 inkling,self_employment_tax,100,100,1.0,34.43888229980468,0.0001841476840988503,,0.99,0.99,0.99,0.99,0.99,0.9899852681852721 -inkling,snap,93,93,1.0,149.09677419354838,0.4805822155985559,,0.8602150537634409,0.9032258064516129,0.9247311827956989,0.9247311827956989,0.9032258064516129,0.9238612673536069 +inkling,snap,93,93,1.0,152.19354838709677,0.5176834859129448,,0.8494623655913979,0.8924731182795699,0.9139784946236559,0.9139784946236559,0.8924731182795699,0.9131085791815639 inkling,ssi,97,97,1.0,10.68041237113402,0.05529461998292058,,0.9896907216494846,0.9896907216494846,0.9896907216494846,0.9896907216494846,0.9896907216494846,0.9988599047426203 inkling,state_income_tax_before_refundable_credits,93,93,1.0,213.1566435830311,0.2526883391695066,,0.5591397849462365,0.5913978494623656,0.6666666666666666,0.7419354838709677,0.639784946236559,0.8323418906156432 inkling,state_refundable_credits,99,99,1.0,77.96862151887682,1.0874593385792677,,0.8282828282828283,0.8282828282828283,0.8383838383838383,0.8383838383838383,0.8333333333333333,0.8720330410148719 inkling,tanf,100,100,1.0,16.44958984375,0.2712234309601872,,0.99,0.99,0.99,0.99,0.99,0.9972877656903981 kimi-k2.6,federal_income_tax_before_refundable_credits,84,48,0.5714285714285714,3638.7202458699544,0.19976707231664237,,0.44047619047619047,0.44047619047619047,0.488095238095238,0.488095238095238,0.4642857142857143,0.5357420152003997 kimi-k2.6,federal_refundable_credits,100,49,0.49,170.57574819136642,0.2888030503412137,,0.46,0.46,0.46,0.46,0.46,0.4655598474829393 -kimi-k2.6,free_school_meals_eligible,100,93,0.93,0.021505376344086023,,0.91,0.91,0.91,0.91,0.91,0.91,0.91 +kimi-k2.6,free_school_meals_eligible,100,93,0.93,0.053763440860215055,,0.8800000000000001,0.8800000000000001,0.8800000000000001,0.8800000000000001,0.8800000000000001,0.8800000000000001,0.8800000000000001 kimi-k2.6,local_income_tax,98,85,0.8673469387755102,0.0,,,0.8673469387755102,0.8673469387755102,0.8673469387755102,0.8673469387755102,0.8673469387755102,0.8673469387755102 kimi-k2.6,payroll_tax,96,47,0.4895833333333333,13.121414872839113,0.003717481199433475,,0.46875,0.46875,0.47916666666666663,0.4895833333333333,0.47656249999999994,0.4888088580834512 kimi-k2.6,person_chip_eligible,177,151,0.8531073446327684,0.019867549668874173,,0.8361581920903955,0.8361581920903955,0.8361581920903955,0.8361581920903955,0.8361581920903955,0.8361581920903955,0.8361581920903955 @@ -768,14 +786,14 @@ kimi-k2.6,person_medicare_eligible,172,160,0.9302325581395349,0.01875,,0.9127906 kimi-k2.6,person_wic_eligible,177,161,0.9096045197740112,0.0,,0.9096045197740112,0.9096045197740112,0.9096045197740112,0.9096045197740112,0.9096045197740112,0.9096045197740112,0.9096045197740112 kimi-k2.6,reduced_price_school_meals_eligible,100,92,0.92,0.010869565217391304,,0.91,0.91,0.91,0.91,0.91,0.91,0.91 kimi-k2.6,self_employment_tax,100,60,0.6,0.0023014322916651508,1.6540086871946673e-05,,0.6,0.6,0.6,0.6,0.6,0.5999996691982625 -kimi-k2.6,snap,93,83,0.8924731182795699,139.51807228915663,0.7636339837034091,,0.8064516129032259,0.8064516129032259,0.8172043010752688,0.8279569892473118,0.814516129032258,0.826784173444868 +kimi-k2.6,snap,93,83,0.8924731182795699,142.9879518072289,0.7898968744030302,,0.7956989247311828,0.7956989247311828,0.8064516129032259,0.8172043010752688,0.803763440860215,0.816031485272825 kimi-k2.6,ssi,97,86,0.8865979381443299,0.4186046511627907,0.003842869342442357,,0.8762886597938144,0.8865979381443299,0.8865979381443299,0.8865979381443299,0.884020618556701,0.8865583209346138 kimi-k2.6,state_income_tax_before_refundable_credits,93,55,0.5913978494623656,105.98538023480502,0.623656804074475,,0.48387096774193555,0.48387096774193555,0.48387096774193555,0.5268817204301075,0.49462365591397855,0.5211883390858932 kimi-k2.6,state_refundable_credits,99,57,0.5757575757575758,12.716253489778753,1.0,,0.5050505050505051,0.5050505050505051,0.5050505050505051,0.5050505050505051,0.5050505050505051,0.5050505050505051 kimi-k2.6,tanf,100,89,0.89,0.0,,,0.89,0.89,0.89,0.89,0.89,0.89 kimi-k3,federal_income_tax_before_refundable_credits,84,82,0.9761904761904762,65.79315822694355,0.027719020540418766,,0.8571428571428571,0.8928571428571429,0.9285714285714285,0.9404761904761905,0.9047619047619047,0.9649708726384021 kimi-k3,federal_refundable_credits,100,97,0.97,59.57042637775854,0.2920371341116532,,0.8899999999999999,0.9099999999999999,0.93,0.93,0.915,0.9370381041207398 -kimi-k3,free_school_meals_eligible,100,97,0.97,0.010309278350515464,,0.96,0.96,0.96,0.96,0.96,0.96,0.96 +kimi-k3,free_school_meals_eligible,100,97,0.97,0.041237113402061855,,0.93,0.93,0.93,0.93,0.93,0.93,0.93 kimi-k3,local_income_tax,98,95,0.9693877551020408,0.0,,,0.9693877551020408,0.9693877551020408,0.9693877551020408,0.9693877551020408,0.9693877551020408,0.9693877551020408 kimi-k3,payroll_tax,96,93,0.96875,5.984876065818231,0.000813410913242172,,0.9270833333333334,0.9375,0.96875,0.96875,0.9505208333333334,0.9682670372702624 kimi-k3,person_chip_eligible,177,171,0.9661016949152542,0.029239766081871343,,0.9378531073446327,0.9378531073446327,0.9378531073446327,0.9378531073446327,0.9378531073446327,0.9378531073446327,0.9378531073446327 @@ -786,14 +804,14 @@ kimi-k3,person_medicare_eligible,172,166,0.9651162790697675,0.03614457831325301, kimi-k3,person_wic_eligible,177,171,0.9661016949152542,0.0,,0.9661016949152542,0.9661016949152542,0.9661016949152542,0.9661016949152542,0.9661016949152542,0.9661016949152542,0.9661016949152542 kimi-k3,reduced_price_school_meals_eligible,100,97,0.97,0.010309278350515464,,0.96,0.96,0.96,0.96,0.96,0.96,0.96 kimi-k3,self_employment_tax,100,97,0.97,0.0033838142316346756,5.9567983600926226e-05,,0.97,0.97,0.97,0.97,0.97,0.969995234561312 -kimi-k3,snap,93,91,0.978494623655914,85.72285714285714,0.47465267116100845,,0.8602150537634409,0.903225806451613,0.903225806451613,0.903225806451613,0.89247311827957,0.9031032923010517 +kimi-k3,snap,93,91,0.978494623655914,88.88769230769229,0.5121774803637936,,0.8494623655913979,0.8924731182795699,0.8924731182795699,0.8924731182795699,0.8817204301075269,0.8923506041290087 kimi-k3,ssi,97,94,0.9690721649484536,11.106382978723405,0.05572160546541417,,0.9587628865979382,0.9587628865979382,0.9587628865979382,0.9587628865979382,0.9587628865979382,0.9679232658666925 kimi-k3,state_income_tax_before_refundable_credits,93,90,0.967741935483871,102.4881020760006,0.11984087492482022,,0.6559139784946237,0.7096774193548386,0.7849462365591399,0.7956989247311828,0.7365591397849462,0.8822070013707627 kimi-k3,state_refundable_credits,99,96,0.9696969696969697,36.14059971272946,0.5724721473493688,,0.8080808080808082,0.8080808080808082,0.8080808080808082,0.8181818181818182,0.8106060606060608,0.8612926615662702 kimi-k3,tanf,100,97,0.97,16.960917364690722,0.2712646513543637,,0.96,0.96,0.96,0.96,0.96,0.9672873534864564 minimax-m3,federal_income_tax_before_refundable_credits,84,84,1.0,2306.185767764137,1.1768839640289745,,0.5119047619047619,0.5357142857142857,0.5952380952380952,0.6071428571428571,0.5625,0.6385903441966674 minimax-m3,federal_refundable_credits,100,100,1.0,459.8740866088867,0.738076800322437,,0.79,0.79,0.8,0.8,0.7949999999999999,0.8240500159580832 -minimax-m3,free_school_meals_eligible,100,100,1.0,0.01,,0.99,0.99,0.99,0.99,0.99,0.99,0.99 +minimax-m3,free_school_meals_eligible,100,100,1.0,0.04,,0.96,0.96,0.96,0.96,0.96,0.96,0.96 minimax-m3,local_income_tax,98,98,1.0,0.0,,,1.0,1.0,1.0,1.0,1.0,1.0 minimax-m3,payroll_tax,96,96,1.0,1869.8686400095621,0.240498984404477,,0.65625,0.71875,0.8125,0.8229166666666666,0.7526041666666666,0.849688134747202 minimax-m3,person_chip_eligible,177,177,1.0,0.022598870056497175,,0.9774011299435028,0.9774011299435028,0.9774011299435028,0.9774011299435028,0.9774011299435028,0.9774011299435028,0.9774011299435028 @@ -804,14 +822,14 @@ minimax-m3,person_medicare_eligible,172,172,1.0,0.01744186046511628,,0.982558139 minimax-m3,person_wic_eligible,177,177,1.0,0.02824858757062147,,0.9717514124293786,0.9717514124293786,0.9717514124293786,0.9717514124293786,0.9717514124293786,0.9717514124293786,0.9717514124293786 minimax-m3,reduced_price_school_meals_eligible,100,100,1.0,0.0,,1.0,1.0,1.0,1.0,1.0,1.0,1.0 minimax-m3,self_employment_tax,100,100,1.0,52.137589819335936,0.2117598110686142,,0.93,0.95,0.96,0.96,0.95,0.9630592151145109 -minimax-m3,snap,93,93,1.0,426.06451612903226,0.8724417371025018,,0.8602150537634409,0.8602150537634409,0.8602150537634409,0.8709677419354839,0.8629032258064516,0.8780457786845964 +minimax-m3,snap,93,93,1.0,429.16129032258067,0.8815530415951802,,0.8494623655913979,0.8494623655913979,0.8494623655913979,0.8602150537634409,0.8521505376344086,0.8672930905125534 minimax-m3,ssi,97,97,1.0,205.56701030927834,1.0,,0.979381443298969,0.979381443298969,0.979381443298969,0.979381443298969,0.979381443298969,0.979381443298969 minimax-m3,state_income_tax_before_refundable_credits,93,93,1.0,1214.0860558735426,1.2573218646999489,,0.5698924731182796,0.5806451612903226,0.6129032258064516,0.6129032258064516,0.5940860215053764,0.6936797276404236 minimax-m3,state_refundable_credits,99,99,1.0,120.33249585797088,0.9506409112855011,,0.8181818181818182,0.8181818181818182,0.8181818181818182,0.8181818181818182,0.8181818181818182,0.8271561979480908 minimax-m3,tanf,100,100,1.0,60.64958984375,1.0,,0.99,0.99,0.99,0.99,0.99,0.99 muse-spark-1.3,federal_income_tax_before_refundable_credits,84,84,1.0,119.23167468843006,0.08319045630957952,,0.6190476190476191,0.6904761904761905,0.8690476190476191,0.9047619047619048,0.7708333333333334,0.9643469472958944 muse-spark-1.3,federal_refundable_credits,100,100,1.0,65.72437633056641,0.3054707923928062,,0.88,0.91,0.95,0.95,0.9225000000000001,0.97529172854419 -muse-spark-1.3,free_school_meals_eligible,100,100,1.0,0.02,,0.98,0.98,0.98,0.98,0.98,0.98,0.98 +muse-spark-1.3,free_school_meals_eligible,100,100,1.0,0.05,,0.95,0.95,0.95,0.95,0.95,0.95,0.95 muse-spark-1.3,local_income_tax,98,98,1.0,0.0,,,1.0,1.0,1.0,1.0,1.0,1.0 muse-spark-1.3,payroll_tax,96,96,1.0,10.6332533009847,0.0013682024757606188,,0.9166666666666666,0.9479166666666666,1.0,1.0,0.9661458333333333,0.9991448734526497 muse-spark-1.3,person_chip_eligible,177,177,1.0,0.02824858757062147,,0.9717514124293786,0.9717514124293786,0.9717514124293786,0.9717514124293786,0.9717514124293786,0.9717514124293786,0.9717514124293786 @@ -822,14 +840,14 @@ muse-spark-1.3,person_medicare_eligible,172,172,1.0,0.01744186046511628,,0.98255 muse-spark-1.3,person_wic_eligible,177,177,1.0,0.005649717514124294,,0.9943502824858758,0.9943502824858758,0.9943502824858758,0.9943502824858758,0.9943502824858758,0.9943502824858758,0.9943502824858758 muse-spark-1.3,reduced_price_school_meals_eligible,100,100,1.0,0.02,,0.98,0.98,0.98,0.98,0.98,0.98,0.98 muse-spark-1.3,self_employment_tax,100,100,1.0,0.006482299804683999,6.306855212241232e-05,,1.0,1.0,1.0,1.0,1.0,0.9899949545158302 -muse-spark-1.3,snap,93,93,1.0,75.51827956989247,0.4190658594302844,,0.8602150537634409,0.8709677419354839,0.9139784946236559,0.9247311827956989,0.8924731182795699,0.9306682131979171 +muse-spark-1.3,snap,93,93,1.0,78.61505376344086,0.4605611551852641,,0.8494623655913979,0.8602150537634409,0.9032258064516129,0.9139784946236559,0.8817204301075269,0.9199155250258741 muse-spark-1.3,ssi,97,97,1.0,10.762886597938145,0.05572160546541417,,0.9896907216494846,0.9896907216494846,0.9896907216494846,0.9896907216494846,0.9896907216494846,0.9988511009182389 muse-spark-1.3,state_income_tax_before_refundable_credits,93,93,1.0,144.87766909178868,0.19694459959916014,,0.5806451612903226,0.6129032258064516,0.7311827956989247,0.7741935483870968,0.674731182795699,0.8677406644758163 muse-spark-1.3,state_refundable_credits,99,99,1.0,58.63448045923253,0.6268739152029256,,0.8080808080808081,0.8080808080808081,0.8181818181818182,0.8181818181818182,0.8131313131313131,0.8759219144075489 muse-spark-1.3,tanf,100,100,1.0,8.53958984375,0.14080210378586777,,0.99,0.99,0.99,0.99,0.99,0.9985919789621414 muse-wonder,federal_income_tax_before_refundable_credits,84,84,1.0,137.16231363932292,0.045741768156237955,,0.75,0.8809523809523809,0.9166666666666666,0.9404761904761905,0.8720238095238095,0.980396385075898 muse-wonder,federal_refundable_credits,100,100,1.0,15.702790686035154,0.025109781261432398,,0.92,0.94,0.99,0.99,0.96,0.9967357284360138 -muse-wonder,free_school_meals_eligible,100,100,1.0,0.02,,0.98,0.98,0.98,0.98,0.98,0.98,0.98 +muse-wonder,free_school_meals_eligible,100,100,1.0,0.05,,0.95,0.95,0.95,0.95,0.95,0.95,0.95 muse-wonder,local_income_tax,98,98,1.0,0.0,,,1.0,1.0,1.0,1.0,1.0,1.0 muse-wonder,payroll_tax,96,96,1.0,25.03779050191243,0.0027439815736242513,,0.9166666666666666,0.9375,0.9895833333333334,1.0,0.9609375,0.9982850115164849 muse-wonder,person_chip_eligible,177,177,1.0,0.0,,1.0,1.0,1.0,1.0,1.0,1.0,1.0 @@ -840,14 +858,14 @@ muse-wonder,person_medicare_eligible,172,172,1.0,0.01744186046511628,,0.98255813 muse-wonder,person_wic_eligible,177,177,1.0,0.0,,1.0,1.0,1.0,1.0,1.0,1.0,1.0 muse-wonder,reduced_price_school_meals_eligible,100,100,1.0,0.01,,0.99,0.99,0.99,0.99,0.99,0.99,0.99 muse-wonder,self_employment_tax,100,100,1.0,0.01128229980468518,0.00011080913503194433,,1.0,1.0,1.0,1.0,1.0,0.9999911352691975 -muse-wonder,snap,93,93,1.0,101.54838709677419,0.4870984669511091,,0.8709677419354839,0.8817204301075269,0.9139784946236559,0.9247311827956989,0.8978494623655914,0.9228417804967876 +muse-wonder,snap,93,93,1.0,104.64516129032258,0.5237342907403156,,0.8602150537634409,0.8709677419354839,0.9032258064516129,0.9139784946236559,0.8870967741935484,0.9120890923247446 muse-wonder,ssi,97,97,1.0,0.0,0.0,,1.0,1.0,1.0,1.0,1.0,1.0 muse-wonder,state_income_tax_before_refundable_credits,93,93,1.0,122.41191446099229,0.15732340039252027,,0.6451612903225806,0.6666666666666666,0.7526881720430108,0.8172043010752689,0.7204301075268817,0.8865545839737433 muse-wonder,state_refundable_credits,99,99,1.0,40.29875637381968,0.52615528060682,,0.8484848484848485,0.8484848484848485,0.8585858585858586,0.8787878787878788,0.8585858585858586,0.8942343934250226 muse-wonder,tanf,100,100,1.0,16.48958984375,0.27188295726701056,,0.99,0.99,0.99,0.99,0.99,0.9972811704273299 ox-alpha,federal_income_tax_before_refundable_credits,84,84,1.0,336.8027373976934,0.21847981866323207,,0.75,0.7619047619047619,0.8095238095238095,0.8214285714285714,0.7857142857142856,0.8946873993435402 ox-alpha,federal_refundable_credits,100,100,1.0,166.6099919067383,0.38884275952756436,,0.84,0.88,0.88,0.9,0.875,0.9206829399804617 -ox-alpha,free_school_meals_eligible,100,100,1.0,0.02,,0.98,0.98,0.98,0.98,0.98,0.98,0.98 +ox-alpha,free_school_meals_eligible,100,100,1.0,0.05,,0.95,0.95,0.95,0.95,0.95,0.95,0.95 ox-alpha,local_income_tax,98,98,1.0,0.0,,,1.0,1.0,1.0,1.0,1.0,1.0 ox-alpha,payroll_tax,96,96,1.0,89.07838742574056,0.008478742555833167,,0.90625,0.9270833333333334,0.9583333333333334,0.9791666666666666,0.9427083333333334,0.9947007859026042 ox-alpha,person_chip_eligible,177,177,1.0,0.07344632768361582,,0.9265536723163842,0.9265536723163842,0.9265536723163842,0.9265536723163842,0.9265536723163842,0.9265536723163842,0.9265536723163842 @@ -858,14 +876,14 @@ ox-alpha,person_medicare_eligible,172,172,1.0,0.005813953488372093,,0.9941860465 ox-alpha,person_wic_eligible,177,177,1.0,0.0,,1.0,1.0,1.0,1.0,1.0,1.0,1.0 ox-alpha,reduced_price_school_meals_eligible,100,100,1.0,0.02,,0.98,0.98,0.98,0.98,0.98,0.98,0.98 ox-alpha,self_employment_tax,100,100,1.0,23.392942163085937,0.00010208031325015381,,0.99,0.99,0.99,0.99,0.99,0.9799918335749399 -ox-alpha,snap,93,93,1.0,71.8537634408602,0.4892323148995972,,0.8709677419354839,0.9139784946236559,0.9139784946236559,0.9139784946236559,0.9032258064516129,0.9224348876641922 +ox-alpha,snap,93,93,1.0,74.9505376344086,0.5257157209781974,,0.8602150537634409,0.9032258064516129,0.9032258064516129,0.9032258064516129,0.8924731182795699,0.9116821994921492 ox-alpha,ssi,97,97,1.0,96.5,0.0,,0.9896907216494846,0.9896907216494846,0.9896907216494846,0.9896907216494846,0.9896907216494846,0.9896907216494846 ox-alpha,state_income_tax_before_refundable_credits,93,93,1.0,104.59974670225574,0.1439421697434862,,0.6021505376344086,0.6344086021505376,0.7419354838709677,0.8387096774193549,0.7043010752688172,0.8905170095616612 ox-alpha,state_refundable_credits,99,99,1.0,50.98777354750971,0.6863678805717508,,0.8181818181818182,0.8181818181818182,0.8181818181818182,0.8383838383838383,0.8232323232323232,0.8651048297950351 ox-alpha,tanf,100,100,1.0,60.64958984375,1.0,,0.99,0.99,0.99,0.99,0.99,0.99 qwen-3.7-max,federal_income_tax_before_refundable_credits,84,84,1.0,2017.7925074404761,0.6343843931737613,,0.44047619047619047,0.4523809523809524,0.5238095238095238,0.5595238095238095,0.494047619047619,0.6696556243651495 qwen-3.7-max,federal_refundable_credits,100,100,1.0,475.8126062133789,1.0652017869823345,,0.76,0.77,0.77,0.78,0.77,0.8151359022491655 -qwen-3.7-max,free_school_meals_eligible,100,100,1.0,0.01,,0.99,0.99,0.99,0.99,0.99,0.99,0.99 +qwen-3.7-max,free_school_meals_eligible,100,100,1.0,0.04,,0.96,0.96,0.96,0.96,0.96,0.96,0.96 qwen-3.7-max,local_income_tax,98,98,1.0,0.0,,,1.0,1.0,1.0,1.0,1.0,1.0 qwen-3.7-max,payroll_tax,96,96,1.0,334.31633532206223,0.04214939526213724,,0.7604166666666666,0.8333333333333334,0.8854166666666666,0.9166666666666666,0.8489583333333333,0.973656627961164 qwen-3.7-max,person_chip_eligible,177,177,1.0,0.096045197740113,,0.903954802259887,0.903954802259887,0.903954802259887,0.903954802259887,0.903954802259887,0.903954802259887,0.903954802259887 @@ -876,14 +894,14 @@ qwen-3.7-max,person_medicare_eligible,172,172,1.0,0.01744186046511628,,0.9825581 qwen-3.7-max,person_wic_eligible,177,177,1.0,0.011299435028248588,,0.9887005649717514,0.9887005649717514,0.9887005649717514,0.9887005649717514,0.9887005649717514,0.9887005649717514,0.9887005649717514 qwen-3.7-max,reduced_price_school_meals_eligible,100,100,1.0,0.01,,0.99,0.99,0.99,0.99,0.99,0.99,0.99 qwen-3.7-max,self_employment_tax,100,100,1.0,96.83744475097657,0.2059975897273345,,0.96,0.96,0.96,0.96,0.96,0.9635201928218131 -qwen-3.7-max,snap,93,93,1.0,414.3333333333333,1.2063119918995897,,0.8172043010752689,0.8172043010752689,0.8387096774193549,0.8387096774193549,0.8279569892473119,0.8679149704672419 +qwen-3.7-max,snap,93,93,1.0,417.4301075268817,1.1915754210496188,,0.8064516129032258,0.8064516129032258,0.8279569892473119,0.8279569892473119,0.8172043010752689,0.8571622822951989 qwen-3.7-max,ssi,97,97,1.0,161.4020618556701,0.5232690124858116,,0.9690721649484536,0.9690721649484536,0.979381443298969,0.979381443298969,0.9742268041237113,0.9789016698456533 qwen-3.7-max,state_income_tax_before_refundable_credits,93,93,1.0,515.7329408885587,0.39734537601581477,,0.4946236559139785,0.4946236559139785,0.5053763440860215,0.5376344086021505,0.5080645161290323,0.7244624913446924 qwen-3.7-max,state_refundable_credits,99,99,1.0,104.68190948890917,0.9676512169222556,,0.8080808080808081,0.8080808080808081,0.8181818181818182,0.8181818181818182,0.8131313131313131,0.8267743822346234 qwen-3.7-max,tanf,100,100,1.0,60.64958984375,1.0,,0.99,0.99,0.99,0.99,0.99,0.99 qwen3.8-max,federal_income_tax_before_refundable_credits,84,84,1.0,2060.7147875976566,1.2939030717185567,,0.4880952380952381,0.4880952380952381,0.5238095238095238,0.5476190476190477,0.5119047619047619,0.65540419242608 qwen3.8-max,federal_refundable_credits,100,100,1.0,788.1942610229493,0.65766517963046,,0.66,0.66,0.67,0.67,0.665,0.7058594886096731 -qwen3.8-max,free_school_meals_eligible,100,100,1.0,0.02,,0.98,0.98,0.98,0.98,0.98,0.98,0.98 +qwen3.8-max,free_school_meals_eligible,100,100,1.0,0.05,,0.95,0.95,0.95,0.95,0.95,0.95,0.95 qwen3.8-max,local_income_tax,98,98,1.0,0.0,,,1.0,1.0,1.0,1.0,1.0,1.0 qwen3.8-max,payroll_tax,96,96,1.0,547.4427376047771,0.12035985871425653,,0.7395833333333334,0.7708333333333334,0.8125,0.84375,0.7916666666666667,0.92767926062499 qwen3.8-max,person_chip_eligible,177,177,1.0,0.07909604519774012,,0.9209039548022598,0.9209039548022598,0.9209039548022598,0.9209039548022598,0.9209039548022598,0.9209039548022598,0.9209039548022598 @@ -894,7 +912,7 @@ qwen3.8-max,person_medicare_eligible,172,172,1.0,0.023255813953488372,,0.9767441 qwen3.8-max,person_wic_eligible,177,177,1.0,0.10734463276836158,,0.8926553672316384,0.8926553672316384,0.8926553672316384,0.8926553672316384,0.8926553672316384,0.8926553672316384,0.8926553672316384 qwen3.8-max,reduced_price_school_meals_eligible,100,100,1.0,0.0,,1.0,1.0,1.0,1.0,1.0,1.0,1.0 qwen3.8-max,self_employment_tax,100,100,1.0,85.60206276855467,0.43511756292674586,,0.92,0.92,0.92,0.94,0.925,0.9551905949658603 -qwen3.8-max,snap,93,93,1.0,662.9677419354839,2.919012327941218,,0.8279569892473119,0.8279569892473119,0.8279569892473119,0.8279569892473119,0.8279569892473119,0.8428620760225537 +qwen3.8-max,snap,93,93,1.0,666.0645161290323,2.7819400188025596,,0.8172043010752689,0.8172043010752689,0.8172043010752689,0.8172043010752689,0.8172043010752689,0.8321093878505107 qwen3.8-max,ssi,97,97,1.0,285.1505154639175,0.8968785471055618,,0.9690721649484536,0.9690721649484536,0.9690721649484536,0.9690721649484536,0.9690721649484536,0.9711983804720503 qwen3.8-max,state_income_tax_before_refundable_credits,93,93,1.0,571.1984600417845,0.49366423487796507,,0.5698924731182796,0.5913978494623656,0.6344086021505376,0.6774193548387096,0.6182795698924731,0.7714371174165666 qwen3.8-max,state_refundable_credits,99,99,1.0,100.36279888827391,0.9364340041866233,,0.8181818181818182,0.8181818181818182,0.8181818181818182,0.8181818181818182,0.8181818181818182,0.8297392719660686 diff --git a/paper/snapshot/20260501/runs/us_full_run_20260612_policyengine_4_16_1_populace/analysis/report.md b/paper/snapshot/20260501/runs/us_full_run_20260612_policyengine_4_16_1_populace/analysis/report.md index 23ab8439..4c1f3653 100644 --- a/paper/snapshot/20260501/runs/us_full_run_20260612_policyengine_4_16_1_populace/analysis/report.md +++ b/paper/snapshot/20260501/runs/us_full_run_20260612_policyengine_4_16_1_populace/analysis/report.md @@ -4,15 +4,15 @@ This report is generated by `policybench analyze` from no-tools benchmark result ## Headline -Top model: `gpt-6-sol` with `bounded_score=0.982` and `within_1pct=0.958`. +Top model: `gpt-6-sol` with `bounded_score=0.981` and `within_1pct=0.957`. ## Usage -Recorded-usage cost subtotal (47 of 50 models): $463.481. +Recorded-usage cost subtotal (48 of 51 models): $464.734. -Published model costs total $527.560 (includes release-metadata costs for: claude-fable-5, gemini-3.6-flash, grok-build-0.1). +Published model costs total $528.813 (includes release-metadata costs for: claude-fable-5, gemini-3.6-flash, grok-build-0.1). -Cumulative request-time: `11487.7 min` (summed across concurrent calls; not wall-clock). Run wall-clock: `148968.1 min`. +Cumulative request-time: `11527.4 min` (summed across concurrent calls; not wall-clock). Run wall-clock: `167917.9 min`. | model | total_cost_usd | cost_rows_estimated | cumulative_request_time | wall_clock | total_tokens | reasoning_tokens | parsed_rows | total_rows | | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | @@ -52,6 +52,7 @@ Cumulative request-time: `11487.7 min` (summed across concurrent calls; not wall | gpt-6-luna | 0.191 | 0 | 51.2 min | 152.1 min | 576729.000 | 239727.000 | 1984 | 1984 | | gpt-6-sol | 2.710 | 0 | 40.1 min | 150.3 min | 466450.000 | 137755.000 | 1984 | 1984 | | gpt-6.1-sol | 2.300 | 0 | 60.7 min | 204.9 min | 424952.000 | 89656.000 | 1984 | 1984 | +| gpt-6.1-terra | 1.253 | 0 | 39.7 min | 16.7 min | 448086.000 | 127035.000 | 1984 | 1984 | | grok-4.3 | 1.541 | 1984 | 43.6 min | n/a | 1022867.000 | 149054.000 | 1984 | 1984 | | grok-4.5 | 7.268 | 1968 | 196.7 min | 80.7 min | 1502083.000 | 986107.000 | 1984 | 1984 | | grok-4.6 | 8.701 | 1984 | 386.1 min | 147.2 min | 1722142.000 | 1157238.000 | 1984 | 1984 | @@ -71,56 +72,57 @@ Cumulative request-time: `11487.7 min` (summed across concurrent calls; not wall | model | mean_score | mean_exact | mean_within_1pct | mean_within_5pct | mean_within_10pct | mean_binary_accuracy | mean_mae | total_n | | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | -| gpt-6-sol | 0.982 | 0.959 | 0.962 | 0.969 | 0.973 | 0.996 | 20.908 | 1935 | -| claude-opus-5.5 | 0.983 | 0.959 | 0.967 | 0.972 | 0.977 | 0.988 | 18.747 | 1935 | -| muse-wonder | 0.978 | 0.937 | 0.948 | 0.963 | 0.970 | 0.990 | 25.486 | 1935 | -| gpt-6-luna | 0.975 | 0.942 | 0.951 | 0.964 | 0.968 | 0.989 | 29.151 | 1935 | -| gpt-5.6-sol | 0.977 | 0.951 | 0.956 | 0.964 | 0.967 | 0.991 | 28.611 | 1935 | -| muse-spark-1.3 | 0.971 | 0.918 | 0.927 | 0.952 | 0.957 | 0.984 | 27.447 | 1935 | -| gpt-6-astra | 0.980 | 0.951 | 0.956 | 0.963 | 0.967 | 0.988 | 31.829 | 1935 | -| claude-fable-5.1 | 0.978 | 0.946 | 0.954 | 0.962 | 0.969 | 0.985 | 32.108 | 1935 | -| claude-sonnet-5.5 | 0.969 | 0.939 | 0.945 | 0.955 | 0.959 | 0.984 | 33.875 | 1935 | -| grok-4.7 | 0.973 | 0.924 | 0.938 | 0.952 | 0.960 | 0.984 | 42.324 | 1935 | -| gemini-3.8-flash | 0.972 | 0.919 | 0.923 | 0.947 | 0.955 | 0.990 | 55.162 | 1935 | -| gemini-4-argon | 0.975 | 0.931 | 0.940 | 0.951 | 0.958 | 0.990 | 42.083 | 1935 | -| inkling | 0.968 | 0.921 | 0.932 | 0.942 | 0.952 | 0.993 | 54.269 | 1935 | -| gpt-6.1-sol | 0.979 | 0.949 | 0.952 | 0.960 | 0.967 | 0.985 | 30.220 | 1935 | -| gpt-5.5 | 0.964 | 0.922 | 0.929 | 0.942 | 0.950 | 0.975 | 51.193 | 1935 | -| gemini-3.6-flash | 0.967 | 0.905 | 0.910 | 0.933 | 0.939 | 0.991 | 61.673 | 1935 | -| gpt-5.6-terra | 0.963 | 0.923 | 0.931 | 0.942 | 0.951 | 0.985 | 58.402 | 1935 | -| ox-alpha | 0.960 | 0.922 | 0.930 | 0.940 | 0.950 | 0.979 | 55.591 | 1935 | -| deepseek-v4.1-flash | 0.964 | 0.917 | 0.928 | 0.942 | 0.950 | 0.982 | 52.465 | 1935 | -| kimi-k3 | 0.944 | 0.914 | 0.923 | 0.932 | 0.934 | 0.950 | 21.327 | 1935 | -| grok-4.6 | 0.966 | 0.917 | 0.925 | 0.939 | 0.946 | 0.986 | 69.793 | 1935 | -| gpt-5.6-luna | 0.957 | 0.923 | 0.931 | 0.939 | 0.945 | 0.982 | 92.502 | 1935 | -| grok-4.5 | 0.960 | 0.913 | 0.918 | 0.930 | 0.940 | 0.988 | 74.320 | 1935 | -| gemini-3.7-flash | 0.959 | 0.905 | 0.909 | 0.926 | 0.934 | 0.989 | 90.420 | 1935 | -| deepseek-v4-pro-0813 | 0.961 | 0.909 | 0.919 | 0.931 | 0.938 | 0.993 | 95.136 | 1935 | -| deepseek-v4-flash-0731 | 0.948 | 0.898 | 0.904 | 0.925 | 0.930 | 0.988 | 113.391 | 1935 | -| gemini-3.1-pro-preview | 0.954 | 0.897 | 0.902 | 0.914 | 0.922 | 0.985 | 91.372 | 1935 | -| claude-opus-5 | 0.952 | 0.905 | 0.909 | 0.919 | 0.931 | 0.982 | 117.300 | 1935 | -| gemini-3-flash-preview | 0.959 | 0.897 | 0.900 | 0.916 | 0.928 | 0.992 | 93.864 | 1935 | -| claude-fable-5 | 0.952 | 0.905 | 0.909 | 0.922 | 0.929 | 0.978 | 113.593 | 1935 | -| gemini-3.5-flash | 0.953 | 0.891 | 0.896 | 0.908 | 0.921 | 0.986 | 97.773 | 1935 | -| deepseek-v4-pro | 0.947 | 0.890 | 0.894 | 0.914 | 0.927 | 0.980 | 106.098 | 1935 | -| grok-build-0.1 | 0.944 | 0.889 | 0.895 | 0.909 | 0.919 | 0.986 | 113.211 | 1935 | -| claude-sonnet-4.6 | 0.943 | 0.892 | 0.897 | 0.919 | 0.927 | 0.949 | 78.486 | 1935 | -| glm-5.3 | 0.913 | 0.868 | 0.878 | 0.889 | 0.895 | 0.933 | 108.485 | 1935 | -| claude-opus-4.7 | 0.927 | 0.881 | 0.885 | 0.893 | 0.905 | 0.935 | 126.446 | 1935 | -| gemini-3.5-flash-lite | 0.926 | 0.891 | 0.895 | 0.900 | 0.907 | 0.960 | 217.169 | 1935 | -| gemini-3.1-flash-lite-preview | 0.931 | 0.887 | 0.894 | 0.901 | 0.908 | 0.976 | 194.979 | 1935 | -| grok-4.3 | 0.934 | 0.897 | 0.905 | 0.910 | 0.919 | 0.971 | 207.512 | 1935 | -| qwen-3.7-max | 0.912 | 0.867 | 0.872 | 0.882 | 0.888 | 0.951 | 232.331 | 1935 | -| glm-5.2 | 0.881 | 0.839 | 0.843 | 0.861 | 0.868 | 0.913 | 120.129 | 1935 | -| claude-haiku-5.5 | 0.918 | 0.889 | 0.895 | 0.900 | 0.906 | 0.964 | 356.367 | 1935 | -| claude-opus-4.8 | 0.915 | 0.872 | 0.876 | 0.883 | 0.891 | 0.914 | 159.320 | 1935 | -| claude-haiku-4.5 | 0.894 | 0.859 | 0.866 | 0.871 | 0.877 | 0.923 | 288.195 | 1935 | -| qwen3.8-max | 0.895 | 0.858 | 0.861 | 0.868 | 0.875 | 0.935 | 288.629 | 1935 | -| claude-sonnet-5 | 0.913 | 0.868 | 0.875 | 0.882 | 0.888 | 0.941 | 208.624 | 1935 | -| minimax-m3 | 0.908 | 0.878 | 0.884 | 0.896 | 0.897 | 0.962 | 373.060 | 1935 | -| gpt-5.4-mini | 0.887 | 0.853 | 0.862 | 0.864 | 0.868 | 0.918 | 306.639 | 1935 | -| gpt-5.4-nano | 0.881 | 0.840 | 0.844 | 0.852 | 0.860 | 0.932 | 369.807 | 1935 | -| kimi-k2.6 | 0.768 | 0.758 | 0.758 | 0.762 | 0.766 | 0.905 | 226.732 | 1935 | +| gpt-6-sol | 0.980 | 0.956 | 0.960 | 0.967 | 0.971 | 0.993 | 21.082 | 1935 | +| claude-opus-5.5 | 0.981 | 0.957 | 0.964 | 0.969 | 0.975 | 0.985 | 18.921 | 1935 | +| muse-wonder | 0.976 | 0.935 | 0.946 | 0.961 | 0.968 | 0.987 | 25.659 | 1935 | +| gpt-6-luna | 0.973 | 0.940 | 0.949 | 0.962 | 0.966 | 0.985 | 29.325 | 1935 | +| gpt-6.1-terra | 0.976 | 0.946 | 0.951 | 0.962 | 0.965 | 0.987 | 27.001 | 1935 | +| gpt-5.6-sol | 0.975 | 0.948 | 0.953 | 0.962 | 0.965 | 0.987 | 28.784 | 1935 | +| muse-spark-1.3 | 0.969 | 0.915 | 0.925 | 0.950 | 0.955 | 0.980 | 27.621 | 1935 | +| gpt-6-astra | 0.979 | 0.950 | 0.955 | 0.962 | 0.966 | 0.985 | 31.658 | 1935 | +| claude-fable-5.1 | 0.976 | 0.944 | 0.952 | 0.960 | 0.966 | 0.981 | 32.282 | 1935 | +| claude-sonnet-5.5 | 0.966 | 0.937 | 0.943 | 0.952 | 0.957 | 0.981 | 34.048 | 1935 | +| grok-4.7 | 0.970 | 0.922 | 0.936 | 0.950 | 0.958 | 0.981 | 42.497 | 1935 | +| gemini-3.8-flash | 0.970 | 0.916 | 0.921 | 0.945 | 0.953 | 0.986 | 55.335 | 1935 | +| gemini-4-argon | 0.973 | 0.929 | 0.938 | 0.949 | 0.956 | 0.987 | 42.257 | 1935 | +| inkling | 0.966 | 0.918 | 0.930 | 0.940 | 0.949 | 0.989 | 54.443 | 1935 | +| gpt-6.1-sol | 0.978 | 0.948 | 0.950 | 0.959 | 0.965 | 0.982 | 30.049 | 1935 | +| gpt-5.5 | 0.963 | 0.921 | 0.928 | 0.941 | 0.949 | 0.971 | 51.023 | 1935 | +| gemini-3.6-flash | 0.965 | 0.903 | 0.908 | 0.930 | 0.936 | 0.987 | 61.847 | 1935 | +| gpt-5.6-terra | 0.960 | 0.921 | 0.929 | 0.940 | 0.949 | 0.981 | 58.576 | 1935 | +| ox-alpha | 0.958 | 0.919 | 0.928 | 0.938 | 0.948 | 0.976 | 55.765 | 1935 | +| deepseek-v4.1-flash | 0.962 | 0.915 | 0.926 | 0.940 | 0.947 | 0.978 | 52.639 | 1935 | +| kimi-k3 | 0.942 | 0.912 | 0.921 | 0.930 | 0.932 | 0.946 | 21.504 | 1935 | +| grok-4.6 | 0.964 | 0.915 | 0.923 | 0.937 | 0.944 | 0.982 | 69.967 | 1935 | +| gpt-5.6-luna | 0.955 | 0.921 | 0.929 | 0.937 | 0.943 | 0.978 | 92.676 | 1935 | +| grok-4.5 | 0.958 | 0.911 | 0.916 | 0.928 | 0.938 | 0.985 | 74.494 | 1935 | +| gemini-3.7-flash | 0.957 | 0.903 | 0.907 | 0.923 | 0.932 | 0.985 | 90.594 | 1935 | +| deepseek-v4-pro-0813 | 0.959 | 0.907 | 0.917 | 0.929 | 0.936 | 0.989 | 95.310 | 1935 | +| gemini-3.1-pro-preview | 0.953 | 0.895 | 0.900 | 0.913 | 0.921 | 0.981 | 91.216 | 1935 | +| deepseek-v4-flash-0731 | 0.946 | 0.896 | 0.902 | 0.922 | 0.928 | 0.984 | 113.565 | 1935 | +| claude-opus-5 | 0.950 | 0.902 | 0.907 | 0.917 | 0.928 | 0.978 | 117.474 | 1935 | +| gemini-3-flash-preview | 0.957 | 0.894 | 0.897 | 0.913 | 0.926 | 0.988 | 94.037 | 1935 | +| claude-fable-5 | 0.950 | 0.903 | 0.907 | 0.920 | 0.926 | 0.974 | 113.767 | 1935 | +| gemini-3.5-flash | 0.952 | 0.889 | 0.894 | 0.907 | 0.920 | 0.982 | 97.617 | 1935 | +| deepseek-v4-pro | 0.945 | 0.888 | 0.892 | 0.912 | 0.925 | 0.976 | 106.271 | 1935 | +| grok-build-0.1 | 0.942 | 0.887 | 0.893 | 0.907 | 0.916 | 0.982 | 113.384 | 1935 | +| claude-sonnet-4.6 | 0.941 | 0.889 | 0.895 | 0.917 | 0.925 | 0.945 | 78.660 | 1935 | +| glm-5.3 | 0.910 | 0.865 | 0.876 | 0.887 | 0.892 | 0.930 | 108.665 | 1935 | +| claude-opus-4.7 | 0.925 | 0.878 | 0.883 | 0.891 | 0.903 | 0.931 | 126.620 | 1935 | +| gemini-3.5-flash-lite | 0.924 | 0.889 | 0.893 | 0.898 | 0.904 | 0.956 | 217.343 | 1935 | +| gemini-3.1-flash-lite-preview | 0.929 | 0.884 | 0.892 | 0.899 | 0.905 | 0.972 | 195.153 | 1935 | +| grok-4.3 | 0.932 | 0.895 | 0.903 | 0.908 | 0.916 | 0.967 | 207.686 | 1935 | +| qwen-3.7-max | 0.910 | 0.865 | 0.870 | 0.880 | 0.886 | 0.947 | 232.504 | 1935 | +| glm-5.2 | 0.880 | 0.838 | 0.842 | 0.860 | 0.867 | 0.912 | 120.310 | 1935 | +| claude-haiku-5.5 | 0.916 | 0.887 | 0.893 | 0.898 | 0.903 | 0.960 | 356.541 | 1935 | +| claude-opus-4.8 | 0.913 | 0.870 | 0.874 | 0.881 | 0.889 | 0.911 | 159.493 | 1935 | +| claude-haiku-4.5 | 0.892 | 0.856 | 0.863 | 0.869 | 0.875 | 0.919 | 288.369 | 1935 | +| qwen3.8-max | 0.893 | 0.856 | 0.859 | 0.866 | 0.873 | 0.931 | 288.803 | 1935 | +| claude-sonnet-5 | 0.911 | 0.866 | 0.873 | 0.879 | 0.886 | 0.937 | 208.798 | 1935 | +| minimax-m3 | 0.905 | 0.875 | 0.882 | 0.893 | 0.895 | 0.958 | 373.233 | 1935 | +| gpt-5.4-mini | 0.885 | 0.851 | 0.860 | 0.862 | 0.867 | 0.914 | 306.469 | 1935 | +| gpt-5.4-nano | 0.879 | 0.838 | 0.842 | 0.850 | 0.858 | 0.928 | 369.981 | 1935 | +| kimi-k2.6 | 0.766 | 0.755 | 0.756 | 0.760 | 0.763 | 0.901 | 226.927 | 1935 | ## Population household-impact weights (headline) @@ -128,56 +130,57 @@ Households receive equal weight. The score is a weighted average of row scores: | model | bounded_score | amount_accuracy | participation_accuracy | | --- | ---: | ---: | ---: | -| claude-fable-5 | 0.924 | 0.791 | 0.967 | -| claude-fable-5.1 | 0.968 | 0.902 | 0.982 | -| claude-haiku-4.5 | 0.830 | 0.602 | 0.916 | -| claude-haiku-5.5 | 0.860 | 0.516 | 0.933 | -| claude-opus-4.7 | 0.896 | 0.802 | 0.941 | -| claude-opus-4.8 | 0.845 | 0.749 | 0.928 | -| claude-opus-5 | 0.926 | 0.802 | 0.966 | -| claude-opus-5.5 | 0.980 | 0.895 | 0.988 | -| claude-sonnet-4.6 | 0.906 | 0.833 | 0.952 | -| claude-sonnet-5 | 0.820 | 0.734 | 0.926 | -| claude-sonnet-5.5 | 0.967 | 0.874 | 0.979 | -| deepseek-v4-flash-0731 | 0.929 | 0.817 | 0.965 | -| deepseek-v4-pro | 0.913 | 0.782 | 0.966 | -| deepseek-v4-pro-0813 | 0.933 | 0.813 | 0.977 | -| deepseek-v4.1-flash | 0.950 | 0.851 | 0.974 | -| gemini-3-flash-preview | 0.925 | 0.798 | 0.977 | -| gemini-3.1-flash-lite-preview | 0.887 | 0.711 | 0.952 | -| gemini-3.1-pro-preview | 0.929 | 0.768 | 0.974 | -| gemini-3.5-flash | 0.920 | 0.770 | 0.971 | -| gemini-3.5-flash-lite | 0.893 | 0.624 | 0.944 | -| gemini-3.6-flash | 0.952 | 0.848 | 0.981 | -| gemini-3.7-flash | 0.934 | 0.786 | 0.975 | -| gemini-3.8-flash | 0.966 | 0.853 | 0.982 | -| gemini-4-argon | 0.964 | 0.874 | 0.984 | -| glm-5.2 | 0.862 | 0.718 | 0.898 | -| glm-5.3 | 0.896 | 0.793 | 0.928 | -| gpt-5.4-mini | 0.807 | 0.473 | 0.906 | -| gpt-5.4-nano | 0.758 | 0.473 | 0.900 | -| gpt-5.5 | 0.952 | 0.879 | 0.971 | -| gpt-5.6-luna | 0.944 | 0.830 | 0.968 | -| gpt-5.6-sol | 0.971 | 0.891 | 0.983 | -| gpt-5.6-terra | 0.951 | 0.861 | 0.973 | -| gpt-6-astra | 0.969 | 0.907 | 0.986 | -| gpt-6-luna | 0.973 | 0.885 | 0.982 | -| gpt-6-sol | 0.982 | 0.908 | 0.987 | -| gpt-6.1-sol | 0.957 | 0.897 | 0.983 | -| grok-4.3 | 0.887 | 0.663 | 0.947 | -| grok-4.5 | 0.937 | 0.809 | 0.975 | -| grok-4.6 | 0.948 | 0.829 | 0.978 | -| grok-4.7 | 0.967 | 0.877 | 0.980 | -| grok-build-0.1 | 0.911 | 0.792 | 0.962 | -| inkling | 0.964 | 0.860 | 0.978 | -| kimi-k2.6 | 0.692 | 0.274 | 0.777 | -| kimi-k3 | 0.949 | 0.863 | 0.950 | -| minimax-m3 | 0.819 | 0.488 | 0.921 | -| muse-spark-1.3 | 0.970 | 0.886 | 0.978 | -| muse-wonder | 0.976 | 0.892 | 0.983 | -| ox-alpha | 0.950 | 0.837 | 0.968 | -| qwen-3.7-max | 0.865 | 0.701 | 0.937 | -| qwen3.8-max | 0.824 | 0.589 | 0.914 | +| claude-fable-5 | 0.923 | 0.781 | 0.965 | +| claude-fable-5.1 | 0.967 | 0.892 | 0.980 | +| claude-haiku-4.5 | 0.829 | 0.595 | 0.914 | +| claude-haiku-5.5 | 0.859 | 0.509 | 0.931 | +| claude-opus-4.7 | 0.895 | 0.792 | 0.939 | +| claude-opus-4.8 | 0.844 | 0.740 | 0.926 | +| claude-opus-5 | 0.925 | 0.792 | 0.964 | +| claude-opus-5.5 | 0.979 | 0.885 | 0.986 | +| claude-sonnet-4.6 | 0.905 | 0.823 | 0.950 | +| claude-sonnet-5 | 0.819 | 0.726 | 0.924 | +| claude-sonnet-5.5 | 0.967 | 0.864 | 0.977 | +| deepseek-v4-flash-0731 | 0.928 | 0.807 | 0.963 | +| deepseek-v4-pro | 0.912 | 0.773 | 0.964 | +| deepseek-v4-pro-0813 | 0.932 | 0.803 | 0.975 | +| deepseek-v4.1-flash | 0.949 | 0.841 | 0.972 | +| gemini-3-flash-preview | 0.925 | 0.789 | 0.975 | +| gemini-3.1-flash-lite-preview | 0.887 | 0.702 | 0.950 | +| gemini-3.1-pro-preview | 0.929 | 0.770 | 0.973 | +| gemini-3.5-flash | 0.920 | 0.773 | 0.970 | +| gemini-3.5-flash-lite | 0.892 | 0.616 | 0.942 | +| gemini-3.6-flash | 0.951 | 0.838 | 0.979 | +| gemini-3.7-flash | 0.933 | 0.776 | 0.973 | +| gemini-3.8-flash | 0.965 | 0.843 | 0.980 | +| gemini-4-argon | 0.964 | 0.864 | 0.982 | +| glm-5.2 | 0.861 | 0.710 | 0.897 | +| glm-5.3 | 0.895 | 0.783 | 0.926 | +| gpt-5.4-mini | 0.806 | 0.468 | 0.905 | +| gpt-5.4-nano | 0.758 | 0.467 | 0.898 | +| gpt-5.5 | 0.953 | 0.880 | 0.970 | +| gpt-5.6-luna | 0.943 | 0.820 | 0.966 | +| gpt-5.6-sol | 0.970 | 0.880 | 0.981 | +| gpt-5.6-terra | 0.950 | 0.850 | 0.971 | +| gpt-6-astra | 0.969 | 0.908 | 0.985 | +| gpt-6-luna | 0.972 | 0.874 | 0.980 | +| gpt-6-sol | 0.981 | 0.897 | 0.985 | +| gpt-6.1-sol | 0.957 | 0.898 | 0.982 | +| gpt-6.1-terra | 0.972 | 0.869 | 0.981 | +| grok-4.3 | 0.886 | 0.655 | 0.945 | +| grok-4.5 | 0.936 | 0.800 | 0.973 | +| grok-4.6 | 0.947 | 0.819 | 0.976 | +| grok-4.7 | 0.966 | 0.867 | 0.978 | +| grok-build-0.1 | 0.910 | 0.783 | 0.960 | +| inkling | 0.963 | 0.850 | 0.976 | +| kimi-k2.6 | 0.692 | 0.271 | 0.775 | +| kimi-k3 | 0.948 | 0.853 | 0.948 | +| minimax-m3 | 0.818 | 0.482 | 0.919 | +| muse-spark-1.3 | 0.970 | 0.876 | 0.976 | +| muse-wonder | 0.975 | 0.881 | 0.981 | +| ox-alpha | 0.949 | 0.827 | 0.966 | +| qwen-3.7-max | 0.865 | 0.693 | 0.935 | +| qwen3.8-max | 0.824 | 0.582 | 0.912 | ## Summary by variable @@ -186,21 +189,21 @@ Amount variables use the tolerance columns. Binary coverage flags use `mean_accu | variable | metric_type | mean_score | mean_exact | mean_within_1pct | mean_within_5pct | mean_within_10pct | mean_accuracy | mean_mae | total_n | | --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | -| federal_income_tax_before_refundable_credits | amount_tolerance | 0.834 | 0.611 | 0.637 | 0.694 | 0.724 | n/a | 906.526 | 4200 | -| federal_refundable_credits | amount_tolerance | 0.911 | 0.856 | 0.868 | 0.882 | 0.893 | n/a | 204.723 | 5000 | -| free_school_meals_eligible | binary_accuracy | 0.980 | 0.980 | 0.980 | 0.980 | 0.980 | 0.980 | 0.017 | 5000 | -| local_income_tax | amount_tolerance | 0.993 | 0.993 | 0.993 | 0.993 | 0.993 | n/a | 7.610 | 4900 | -| payroll_tax | amount_tolerance | 0.951 | 0.806 | 0.838 | 0.886 | 0.911 | n/a | 277.302 | 4800 | -| person_chip_eligible | binary_accuracy | 0.960 | 0.960 | 0.960 | 0.960 | 0.960 | 0.960 | 0.034 | 8850 | -| person_early_head_start_eligible | binary_accuracy | 0.985 | 0.985 | 0.985 | 0.985 | 0.985 | 0.985 | 0.010 | 1900 | -| person_head_start_eligible | binary_accuracy | 0.972 | 0.972 | 0.972 | 0.972 | 0.972 | 0.972 | 0.023 | 1900 | -| person_medicaid_eligible | binary_accuracy | 0.924 | 0.924 | 0.924 | 0.924 | 0.924 | 0.924 | 0.071 | 8650 | -| person_medicare_eligible | binary_accuracy | 0.973 | 0.973 | 0.973 | 0.973 | 0.973 | 0.973 | 0.023 | 8600 | -| person_wic_eligible | binary_accuracy | 0.980 | 0.980 | 0.980 | 0.980 | 0.980 | 0.980 | 0.015 | 8850 | -| reduced_price_school_meals_eligible | binary_accuracy | 0.985 | 0.985 | 0.985 | 0.985 | 0.985 | 0.985 | 0.011 | 5000 | -| self_employment_tax | amount_tolerance | 0.978 | 0.972 | 0.977 | 0.977 | 0.978 | n/a | 21.362 | 5000 | -| snap | amount_tolerance | 0.896 | 0.843 | 0.856 | 0.876 | 0.882 | n/a | 219.743 | 4650 | -| ssi | amount_tolerance | 0.988 | 0.978 | 0.981 | 0.984 | 0.985 | n/a | 76.193 | 4850 | -| state_income_tax_before_refundable_credits | amount_tolerance | 0.830 | 0.605 | 0.629 | 0.687 | 0.737 | n/a | 303.378 | 4650 | -| state_refundable_credits | amount_tolerance | 0.857 | 0.821 | 0.821 | 0.826 | 0.830 | n/a | 67.189 | 4950 | -| tanf | amount_tolerance | 0.989 | 0.985 | 0.985 | 0.986 | 0.986 | n/a | 41.411 | 5000 | +| federal_income_tax_before_refundable_credits | amount_tolerance | 0.836 | 0.615 | 0.641 | 0.698 | 0.728 | n/a | 893.163 | 4284 | +| federal_refundable_credits | amount_tolerance | 0.913 | 0.857 | 0.869 | 0.884 | 0.895 | n/a | 201.694 | 5100 | +| free_school_meals_eligible | binary_accuracy | 0.950 | 0.950 | 0.950 | 0.950 | 0.950 | 0.950 | 0.046 | 5100 | +| local_income_tax | amount_tolerance | 0.993 | 0.993 | 0.993 | 0.993 | 0.993 | n/a | 7.461 | 4998 | +| payroll_tax | amount_tolerance | 0.952 | 0.810 | 0.841 | 0.888 | 0.912 | n/a | 271.867 | 4896 | +| person_chip_eligible | binary_accuracy | 0.961 | 0.961 | 0.961 | 0.961 | 0.961 | 0.961 | 0.033 | 9027 | +| person_early_head_start_eligible | binary_accuracy | 0.985 | 0.985 | 0.985 | 0.985 | 0.985 | 0.985 | 0.010 | 1938 | +| person_head_start_eligible | binary_accuracy | 0.972 | 0.972 | 0.972 | 0.972 | 0.972 | 0.972 | 0.023 | 1938 | +| person_medicaid_eligible | binary_accuracy | 0.925 | 0.925 | 0.925 | 0.925 | 0.925 | 0.925 | 0.070 | 8823 | +| person_medicare_eligible | binary_accuracy | 0.973 | 0.973 | 0.973 | 0.973 | 0.973 | 0.973 | 0.023 | 8772 | +| person_wic_eligible | binary_accuracy | 0.981 | 0.981 | 0.981 | 0.981 | 0.981 | 0.981 | 0.015 | 9027 | +| reduced_price_school_meals_eligible | binary_accuracy | 0.986 | 0.986 | 0.986 | 0.986 | 0.986 | 0.986 | 0.011 | 5100 | +| self_employment_tax | amount_tolerance | 0.978 | 0.972 | 0.977 | 0.978 | 0.978 | n/a | 20.944 | 5100 | +| snap | amount_tolerance | 0.889 | 0.835 | 0.848 | 0.868 | 0.874 | n/a | 219.161 | 4743 | +| ssi | amount_tolerance | 0.988 | 0.979 | 0.982 | 0.984 | 0.985 | n/a | 74.699 | 4947 | +| state_income_tax_before_refundable_credits | amount_tolerance | 0.831 | 0.607 | 0.630 | 0.689 | 0.739 | n/a | 299.009 | 4743 | +| state_refundable_credits | amount_tolerance | 0.858 | 0.821 | 0.822 | 0.826 | 0.830 | n/a | 66.702 | 5049 | +| tanf | amount_tolerance | 0.989 | 0.985 | 0.985 | 0.986 | 0.986 | n/a | 40.921 | 5100 | diff --git a/paper/snapshot/20260501/runs/us_full_run_20260612_policyengine_4_16_1_populace/analysis/summary_by_model.csv b/paper/snapshot/20260501/runs/us_full_run_20260612_policyengine_4_16_1_populace/analysis/summary_by_model.csv index 6f9bd685..089c2c90 100644 --- a/paper/snapshot/20260501/runs/us_full_run_20260612_policyengine_4_16_1_populace/analysis/summary_by_model.csv +++ b/paper/snapshot/20260501/runs/us_full_run_20260612_policyengine_4_16_1_populace/analysis/summary_by_model.csv @@ -1,51 +1,52 @@ model,mean_score,mean_exact,mean_within_1pct,mean_within_5pct,mean_threshold_score,mean_mae,mean_mape,mean_within_10pct,mean_accuracy,mean_coverage,total_n,parsed_n,bounded_score,amount_accuracy,participation_accuracy,weighted_exact,weighted_within_1pct,weighted_within_5pct,weighted_within_10pct,weighted_threshold_score,equal_score,aggregate_score -gpt-6-sol,0.9818555352026022,0.9587317003336854,0.9618047503422194,0.9688755608538901,0.9656492953830009,20.907832125341773,0.20669099150009174,0.9731851700022089,0.9964036119003299,1.0,1935,1935,0.9815344616878857,0.9082008425497896,0.9870801033591732,0.9522542824537196,0.9578848366758264,0.9657456933603373,0.9731805135707167,0.9622663315151501,0.981147452669604,0.9794859318118918 -claude-opus-5.5,0.9831953089781725,0.9592950706954405,0.9666403941294737,0.9715111705056264,0.9685706994871983,18.74725243083978,0.10912492888763023,0.976836162618253,0.9884163237647366,1.0,1935,1935,0.9798368112194019,0.8953723189246097,0.9875968992248062,0.9413968017554025,0.9558023011391745,0.9632966958910787,0.9720395063972791,0.9581338262957337,0.983815697463504,0.9732493869927034 -muse-wonder,0.9777764774472953,0.9369409418244676,0.9482767073134588,0.9630643850379647,0.9546379524129434,25.48550936094336,0.1684629383715318,0.9702697754758819,0.9904570506788547,1.0,1935,1935,0.9758368761339874,0.8918273192122057,0.9829457364341085,0.9011924638493829,0.9302058292075818,0.9547490574489197,0.9649006314207531,0.9377619954816594,0.9764153681452825,0.9728812913879932 -gpt-6-luna,0.9751373042905155,0.9424591081179288,0.9510666990037454,0.9641701735857146,0.9565439408603554,29.151156342288353,0.24551412328198843,0.9684797827340333,0.9890609499636592,1.0,1935,1935,0.9728357245731175,0.8846695108103301,0.9824289405684754,0.9157184733803828,0.9347109226437764,0.9571842061141542,0.9646759804554972,0.9430723956484528,0.9739002054150848,0.9647661386225193 -gpt-5.6-sol,0.9770083269416063,0.9506868610756481,0.9555742138662269,0.9644404879744365,0.9595322271790789,28.610548739641803,0.2191841246311544,0.9674273458000039,0.9906143887421841,1.0,1935,1935,0.9708690292423166,0.8906368178898081,0.9834625322997416,0.9314375861667122,0.9399971782172291,0.9549943159272732,0.9580886394117276,0.9461294299307355,0.975825194657685,0.9684121219327599 -muse-spark-1.3,0.9708072294053061,0.9176846546679792,0.9274451726744649,0.9520032890403769,0.938526847558223,27.4474841349368,0.20327784480154676,0.9569742738500714,0.9842472191906603,1.0,1935,1935,0.9703192743499203,0.8861632958330476,0.9782945736434109,0.8722755311512735,0.8931966648421343,0.9436914450749072,0.9532439211208871,0.9156018905473005,0.9701527197179874,0.9647453315882912 -gpt-6-astra,0.9802904646971639,0.9511720336167309,0.9564878938317845,0.9630121093613764,0.9593284279492003,31.828506514888893,0.0826056683091468,0.9666416749869098,0.9883762938567011,1.0,1935,1935,0.969290598262685,0.9065757100580477,0.986046511627907,0.9170528113723297,0.92265691756557,0.9360175297688346,0.942519000070845,0.9295615646943948,0.9779057549562964,0.9644083702964571 -claude-fable-5.1,0.9779850586051736,0.946162543085527,0.9541470540942316,0.9622969090182801,0.957829332588338,32.10803509962782,0.206205859886479,0.9687108241553134,0.9847457446743875,1.0,1935,1935,0.9678095623346274,0.9023892285407586,0.9819121447028424,0.9090970894562266,0.9247668345859479,0.9414047068064854,0.949607184220164,0.9312189537672059,0.9765133736157722,0.9649008407130591 -claude-sonnet-5.5,0.9686644024690809,0.9392363191880209,0.9453647114051229,0.9546034893535782,0.9495360717055153,33.87473758805815,0.3637154758480955,0.9589397668753397,0.9843879780645893,1.0,1935,1935,0.9672017735234226,0.874468831417697,0.979328165374677,0.9173753171991977,0.9293164439068171,0.9459322994862641,0.9566826145941149,0.9373266687965984,0.9690211286124446,0.958971344143237 -grok-4.7,0.9726141480621691,0.9243450525755357,0.9384838354374369,0.952127375290654,0.9438268440566551,42.32377143404328,0.18720125196808873,0.9603511129229939,0.9843209355108935,1.0,1935,1935,0.9668691509299187,0.877275239956809,0.9803617571059432,0.8769428691275197,0.9058148349241393,0.9362523619006781,0.9453910930922089,0.9161002897611366,0.9735852662896924,0.9488700922455041 -gemini-3.8-flash,0.9722139212932629,0.9185757868423372,0.9233153321934419,0.947086704916081,0.9360440220019315,55.161727685202685,0.311129177939268,0.955198264055866,0.989812424479932,1.0,1935,1935,0.9657982527496931,0.8527523935903578,0.9819121447028424,0.8564320147091053,0.8667628801332365,0.9142516785800663,0.9325962078772778,0.8925106953249216,0.9725313016049517,0.9493324128541357 -gemini-4-argon,0.9751676477315923,0.9314760322795329,0.9398856448589991,0.9512135811600538,0.9452584886147827,42.0832164091313,0.20015405774352185,0.958458696160545,0.9904612515123,1.0,1935,1935,0.9642395243448412,0.8741687668103044,0.9844961240310077,0.8867361633338379,0.9009030795320924,0.9214491312207665,0.9349502206682624,0.9110096486887397,0.9732725907690667,0.9553474137054166 -inkling,0.967851472037198,0.9205734740176056,0.9320202866136117,0.9421740677687368,0.9366069324821795,54.269466019555615,0.2688885491248509,0.9516599015287643,0.9931973972110643,1.0,1935,1935,0.9641786480432464,0.8599479772059595,0.9782945736434109,0.8775398327350276,0.8980562455593946,0.9167858852533394,0.9338792303172024,0.906565298466241,0.9663418314845558,0.9507455848563029 -gpt-6.1-sol,0.9788370715737877,0.9491623378599656,0.9515331562590098,0.9598494864839423,0.9567663396675966,30.219716339221787,0.11521607361833176,0.9665203780674683,0.9854903212797419,1.0,1935,1935,0.9566402248803739,0.8968056360205293,0.9829457364341085,0.9014837550308763,0.9046907655520771,0.9196993499612408,0.9335260737835452,0.9148499860819348,0.9761012355350611,0.9543586564347173 -gpt-5.5,0.9644848173208843,0.9222470554324624,0.9287552129854737,0.9419028924167553,0.9358164047955326,51.19289467727007,0.21669466210127053,0.9503604583474394,0.9748611332623985,1.0,1935,1935,0.9524649006114118,0.8790570286689431,0.9705426356589147,0.8793694465319714,0.8876986976600685,0.9151447875278967,0.9282849102226044,0.9026244604856352,0.9650039653426193,0.9412739399745093 -gemini-3.6-flash,0.9672008740776344,0.9050616204158932,0.9097776632735639,0.9326168506589492,0.9215465573970855,61.67337216889325,0.26888750862735067,0.9387300952399357,0.9908836664380654,1.0,1935,1935,0.9517625075218576,0.8476742739930412,0.9813953488372092,0.8265610377275423,0.8333679968808319,0.8792312080949698,0.8951829677248242,0.858585802607042,0.967017891086997,0.9276169343320256 -gpt-5.6-terra,0.9627288942172891,0.9234727166919138,0.9313907778120867,0.9421747290158916,0.9370715966422237,58.40183055127079,0.396647971924461,0.9512481630490028,0.9849007217269194,1.0,1935,1935,0.9507171268057698,0.8606106260624109,0.9731266149870801,0.8766867286187958,0.891699173267409,0.911755408859698,0.9278524050132468,0.9019984289397874,0.9610535479506619,0.9426481646680728 -ox-alpha,0.9601281862074144,0.921763209092374,0.9299858153391738,0.9403411447469227,0.935464971661744,55.5911353046318,0.3261606406971904,0.949769717468506,0.9793121180326922,1.0,1935,1935,0.9501313913062309,0.837107831445271,0.9679586563307494,0.8863873927988601,0.8973569566151837,0.9187442147853191,0.9311223752763367,0.9084027348689249,0.9607146562594544,0.9362709329794889 -deepseek-v4.1-flash,0.9643221025848769,0.9171686941147947,0.9278841609355991,0.9418585599436001,0.9341385172698037,52.46518173944785,0.23328470331781898,0.9496426540852211,0.9818471695970921,1.0,1935,1935,0.9495923322829996,0.851128002666735,0.9741602067183462,0.8638929062328422,0.8798633578920289,0.9095072348331422,0.9219528757024185,0.8938040936651079,0.9640455039552042,0.9304798664205377 -kimi-k3,0.9437985366334107,0.9140826529795802,0.9231329388645436,0.9321458890266872,0.9258318210879553,21.326695343592164,0.2016201204226545,0.9339658034810103,0.9496126351396752,0.9673604834432898,1935,1874,0.9487132311682501,0.8631195887099877,0.9498708010335918,0.9060002513044249,0.9189609343847893,0.9358677613453967,0.938550265085701,0.924844803030078,0.9458772251292052,0.9495021349493346 -grok-4.6,0.9664998837421663,0.9173065171384189,0.9249312261507234,0.9393865589896198,0.9319065811645098,69.7930178451199,0.23858365028169023,0.9460020223792767,0.9861025929917377,1.0,1935,1935,0.948181639465725,0.8287785002338847,0.9782945736434109,0.8588675479521819,0.8711825451648986,0.8981363182152612,0.907302114130252,0.8838721313656484,0.9674826186524281,0.9180461410167156 -gpt-5.6-luna,0.9574749430339801,0.9229127031479201,0.9308947683643551,0.9392045268555651,0.9345644412990244,92.50183724539033,0.3130881893925507,0.9452457668282569,0.9820753882994114,1.0,1935,1935,0.9437852220328117,0.8302177228596366,0.9684754521963824,0.8877407560586748,0.9041386284334098,0.9179060606616087,0.9278597598040402,0.9094113012394334,0.9550354108268797,0.9304658203245981 -grok-4.5,0.9598262452999027,0.9131583302168578,0.9184344089168225,0.9303746930950099,0.9255087797521573,74.32028407195986,0.27066199102453253,0.9400676867799391,0.9883304796146132,1.0,1935,1935,0.9365523060275419,0.8094037313635049,0.9751937984496124,0.8473253452316315,0.8570294140177368,0.8783034507027468,0.8956799631441857,0.8695845432740752,0.9585524711305426,0.903407293374764 -gemini-3.7-flash,0.9594947329076169,0.9053991182013361,0.9089752901274694,0.925655846976037,0.9185428241616125,90.4200708169242,0.37057185817493843,0.9341410413416076,0.9889274517487998,1.0,1935,1935,0.9341935993624694,0.7857799454148695,0.9751937984496124,0.8277535360470359,0.8327731548687247,0.8658406453554105,0.8828104915486922,0.8522944569549658,0.9589787152114553,0.9016262242743878 -deepseek-v4-pro-0813,0.9610477055360219,0.9089518097196658,0.9189241889828664,0.9310736675804245,0.9242699892000952,95.13608772970946,0.36302405296340384,0.9381302905174239,0.9929817810090811,1.0,1935,1935,0.9328519011516755,0.8129019048829396,0.9772609819121447,0.8307414497623853,0.8458712832399222,0.8702836859470281,0.882041282500905,0.8572344253625601,0.9599668489618068,0.8897545544785875 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-claude-fable-5,0.9522337880631251,0.9047846385433866,0.9088211635476537,0.9219023930904034,0.9160410379532613,113.59339392643089,0.45677231092856274,0.9286559566316015,0.9779773029680953,1.0,1935,1935,0.924143250692759,0.7908348206706177,0.9674418604651163,0.8333083469235405,0.8375442445954739,0.8643419717281615,0.878593647434617,0.8534470526704482,0.948463333094692,0.902398006979253 -gemini-3.5-flash,0.9528541854713249,0.8905822356537381,0.8959012617488007,0.9084827679961283,0.9039455223442611,97.77291485754944,0.26002407548840295,0.9208158239783777,0.9862444928734878,1.0,1935,1935,0.919844001242314,0.7703508713905203,0.9710594315245478,0.7983170399507121,0.805170780518037,0.829740491042496,0.8528379862082593,0.8215165744298761,0.9516463656074143,0.878558997171691 -deepseek-v4-pro,0.9474734922982684,0.8899834479062212,0.894087931624107,0.9142173912226527,0.9062818910274076,106.09756415061821,0.30336308789097655,0.9268387933566503,0.9802109464940681,1.0,1935,1935,0.9126237792038495,0.7819734093301763,0.9664082687338501,0.7935730678884219,0.8038860467403823,0.8493574788540988,0.8736203321290852,0.8301092314029971,0.9469669781123611,0.8748164419896125 -grok-build-0.1,0.9438320762785012,0.8893859482054586,0.8952663245495446,0.9091823239020257,0.9030945665879629,113.21057415987768,0.30964329106857924,0.9185436696948229,0.9856680502360821,1.0,1935,1935,0.9111423026345413,0.7919569629761722,0.9617571059431524,0.7993518242377371,0.8114929558632333,0.8382080101521958,0.8537463965592694,0.825699796703109,0.9417349036806978,0.8631771394403703 -claude-sonnet-4.6,0.9428962600248612,0.8916230081900545,0.8969877248652549,0.9192827061083155,0.9087197614887946,78.48607670174226,0.41297301878947756,0.9269856067915538,0.9490938895443671,1.0,1935,1935,0.9057707771464455,0.8332237297229849,0.951937984496124,0.8000223071063847,0.8112070043828234,0.8671784706890752,0.8765307201710638,0.8387346255873368,0.9446644800780685,0.9051906541738681 -glm-5.3,0.9127636212550799,0.8676511206456392,0.8779400001648563,0.8889779332592411,0.8822750490169176,108.4854766102132,0.4686160695622006,0.8945311419979336,0.9333861713989211,0.9602560051174489,1935,1860,0.8961592275638638,0.7927168017338172,0.9281653746770026,0.8113084497104045,0.8298110466174294,0.8521191546572568,0.8654571437735656,0.839673948689664,0.9199679760012175,0.8724863030546045 -claude-opus-4.7,0.9270808335497746,0.880534222099095,0.88536205108015,0.8929831901461814,0.8909728481509605,126.44627141249521,0.6089155600088046,0.9050119292784152,0.9345062340618155,1.0,1935,1935,0.8955643669664037,0.8016731093503188,0.9405684754521964,0.8059904728642941,0.8167074211461741,0.8348961798094594,0.8522736662070756,0.8274669350067508,0.9321090084744071,0.8945242629554815 -gemini-3.5-flash-lite,0.9263365762356499,0.8914624304396845,0.8949710283232825,0.9004193770175988,0.8983614853125297,217.16932420961777,0.6874831814230584,0.9065931054695532,0.9600548342296911,1.0,1935,1935,0.8930462291557187,0.6238089141912763,0.9436692506459948,0.8162181947447062,0.8238404389454501,0.8364936600687226,0.8520474320827924,0.8321499314604179,0.930441578362397,0.8509438635712057 -gemini-3.1-flash-lite-preview,0.9310651692890463,0.8866651601768412,0.8942620197091846,0.9010926435357762,0.8973926467359808,194.9788222773241,0.7286228952253881,0.9075507635221219,0.9755600078477515,1.0,1935,1935,0.8874248592862574,0.7106452402402164,0.951937984496124,0.7939070360521019,0.8125810620860502,0.8267740495821364,0.8398936228626965,0.8182889426457463,0.9308260173757599,0.8325968645842314 -grok-4.3,0.9340072526204983,0.8967963953271411,0.9050954864689741,0.9100478034172588,0.9076696778838913,207.51245656855042,0.6878039061722843,0.9187390263221915,0.9706701665167907,1.0,1935,1935,0.8869291517935585,0.6628987661675555,0.9467700258397933,0.8035503149336052,0.8231167205569903,0.8337120189527419,0.8541502247466255,0.8286323197974907,0.9338407075540414,0.8570186673233412 -qwen-3.7-max,0.912113860237301,0.867105633896849,0.8723734910397062,0.8821612831357928,0.8774673998885687,232.33059452856298,0.67136786249656,0.8882291914819269,0.9510034528727395,1.0,1935,1935,0.8653531307030095,0.7013059715383217,0.9369509043927648,0.770137307267532,0.7853731302154,0.8083854950130872,0.8225489151800138,0.7966112119190083,0.9173486469524461,0.8127016735271083 -glm-5.2,0.8809963995839853,0.838664308687721,0.8433499419015801,0.8609012518520835,0.8528216414236828,120.12935494615618,0.6384299447789272,0.8683710632533466,0.9129817267467543,0.9268529792297129,1935,1799,0.8616338391004406,0.7183693339690819,0.8981912144702843,0.7658290215098894,0.7769673189575799,0.8214674596605656,0.8373010621298147,0.8003912155644625,0.8871695787130979,0.8333253746250857 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b/paper/snapshot/20260501/runs/us_full_run_20260612_policyengine_4_16_1_populace/analysis/summary_by_variable.csv index b8affc8a..b09fb057 100644 --- a/paper/snapshot/20260501/runs/us_full_run_20260612_policyengine_4_16_1_populace/analysis/summary_by_variable.csv +++ b/paper/snapshot/20260501/runs/us_full_run_20260612_policyengine_4_16_1_populace/analysis/summary_by_variable.csv @@ -1,19 +1,19 @@ variable,mean_score,mean_exact,mean_within_1pct,mean_within_5pct,mean_threshold_score,mean_mae,mean_mape,mean_within_10pct,mean_accuracy,mean_coverage,total_n,parsed_n -federal_income_tax_before_refundable_credits,0.8340195356544082,0.6109523809523809,0.6371428571428571,0.6942857142857143,0.6666071428571427,906.5257299197137,0.4378168831791845,0.7240476190476189,,0.9883333333333333,4200,4151 -federal_refundable_credits,0.9111271821598573,0.856,0.8682,0.8818,0.8747,204.72258939702405,0.44689472081986636,0.8928,,0.9865999999999999,5000,4933 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-state_refundable_credits,0.8571503152558286,0.8208080808080809,0.8212121212121213,0.8258585858585858,0.8244949494949495,67.1894153580609,0.7507588655211853,0.8301010101010101,,0.9886868686868686,4950,4894 -tanf,0.9888601568191252,0.985,0.9853999999999999,0.9856,0.9854999999999999,41.41075622554938,0.6061064470280375,0.986,,0.9956,5000,4978 +federal_income_tax_before_refundable_credits,0.8363780606828247,0.6153127917833799,0.6414565826330533,0.6984126984126985,0.6707516339869282,893.1627648934227,0.4313228907983798,0.7278244631185808,,0.9885620915032679,4284,4235 +federal_refundable_credits,0.912552146844443,0.8574509803921568,0.8694117647058824,0.8835294117647059,0.8762254901960784,201.6938192830908,0.44283834627611807,0.8945098039215685,,0.9868627450980392,5100,5033 +free_school_meals_eligible,0.950392156862745,0.950392156862745,0.950392156862745,0.950392156862745,0.950392156862745,0.046237762615358335,,0.950392156862745,0.950392156862745,0.9964705882352941,5100,5082 +local_income_tax,0.9931972789115646,0.9931972789115646,0.9931972789115646,0.9931972789115646,0.9931972789115646,7.46083263412892,,0.9931972789115646,,0.9951980792316927,4998,4974 +payroll_tax,0.9519045410656456,0.8098447712418301,0.8410947712418301,0.8878676470588235,0.8627961601307189,271.8670631643719,0.05004877195026628,0.9123774509803921,,0.9869281045751634,4896,4832 +person_chip_eligible,0.9610058712750638,0.9610058712750638,0.9610058712750638,0.9610058712750638,0.9610058712750638,0.03321731573873892,,0.9610058712750638,0.9610058712750638,0.9941287249363022,9027,8974 +person_early_head_start_eligible,0.9850361197110423,0.9850361197110423,0.9850361197110423,0.9850361197110423,0.9850361197110423,0.009817867403006721,,0.9850361197110423,0.9850361197110423,0.9948400412796697,1938,1928 +person_head_start_eligible,0.9721362229102167,0.9721362229102167,0.9721362229102167,0.9721362229102167,0.9721362229102167,0.022703818369453045,,0.9721362229102167,0.9721362229102167,0.9948400412796697,1938,1928 +person_medicaid_eligible,0.9250821715969625,0.9250821715969625,0.9250821715969625,0.9250821715969625,0.9250821715969625,0.06957214115520774,,0.9250821715969625,0.9250821715969625,0.9944463334466734,8823,8774 +person_medicare_eligible,0.9729822161422709,0.9729822161422709,0.9729822161422709,0.9729822161422709,0.9729822161422709,0.022647841708832595,,0.9729822161422709,0.9729822161422709,0.9955540355677155,8772,8733 +person_wic_eligible,0.9807244931871054,0.9807244931871054,0.9807244931871054,0.9807244931871054,0.9807244931871054,0.014520076135230672,,0.9807244931871054,0.9807244931871054,0.9952365126841698,9027,8984 +reduced_price_school_meals_eligible,0.9856862745098038,0.9856862745098038,0.9856862745098038,0.9856862745098038,0.9856862745098038,0.010633798354086496,,0.9856862745098038,0.9856862745098038,0.9962745098039216,5100,5081 +self_employment_tax,0.9780901080660327,0.9723529411764705,0.9774509803921569,0.9778431372549019,0.9765196078431373,20.943545653489974,0.03612887653705227,0.9784313725490196,,0.9894117647058823,5100,5046 +snap,0.8887024018704506,0.835336285051655,0.8484081804764916,0.868437697659709,0.8566308243727598,219.16102874175908,0.7397138273564706,0.8743411343031837,,0.9959940965633566,4743,4724 +ssi,0.9878724225043348,0.9785728724479482,0.9818071558520316,0.9844350111178491,0.9825146553466748,74.69926267203212,0.24623074291292574,0.98524358196887,,0.9957550030321406,4947,4926 +state_income_tax_before_refundable_credits,0.8312574039981938,0.6065781151170145,0.6304026987138941,0.6894370651486401,0.6662977018764495,299.00857145895725,0.36634469238626366,0.7387729285262492,,0.9890364748049757,4743,4691 +state_refundable_credits,0.8579404865474918,0.8211527035056447,0.8217468805704099,0.826302238066944,0.8249158249158249,66.70244654176894,0.7460081948879446,0.8304614775203011,,0.9889086947910477,5049,4993 +tanf,0.989025395969465,0.9850980392156863,0.9854901960784314,0.9856862745098038,0.9855882352941177,40.921370610219974,0.599409611114564,0.986078431372549,,0.995686274509804,5100,5078 diff --git a/paper/snapshot/20260501/runs/us_full_run_20260612_policyengine_4_16_1_populace/analysis/usage_summary.csv b/paper/snapshot/20260501/runs/us_full_run_20260612_policyengine_4_16_1_populace/analysis/usage_summary.csv index b679f7ef..93aa9d3d 100644 --- a/paper/snapshot/20260501/runs/us_full_run_20260612_policyengine_4_16_1_populace/analysis/usage_summary.csv +++ b/paper/snapshot/20260501/runs/us_full_run_20260612_policyengine_4_16_1_populace/analysis/usage_summary.csv @@ -35,6 +35,7 @@ gpt-6-astra,1984,1984,0,,12.640101999999974,12.640101999999974,0,12.640101999999 gpt-6-luna,1984,1984,0,,0.1905161749999766,0.1905161749999766,0,0.1905161749999766,3073.682229919039,9126.795432806015,1790107796.3817222,1790116923.177155,248923.0,327806.0,576729.0,239727.0,36280.0,199443.0 gpt-6-sol,1984,1984,0,,2.71040389999997,2.71040389999997,0,2.71040389999997,2403.1760812419234,9015.502176046371,1790107796.383682,1790116811.885858,248923.0,217527.0,466450.0,137755.0,35032.0,200691.0 gpt-6.1-sol,1984,1984,0,,2.3001227999999774,2.3001227999999774,0,2.3001227999999774,3641.613490711141,12294.100305080414,1790709098.1048489,1790721392.205154,248923.0,176029.0,424952.0,89656.0,32989.0,202734.0 +gpt-6.1-terra,1984,1984,0,,1.2532027499999807,1.2532027499999807,0,1.2532027499999807,2381.5350072059664,1004.3647186756134,1793052702.2492712,1793053706.6139898,248923.0,199163.0,448086.0,127035.0,42055.0,193668.0 grok-4.3,1984,1984,56,,1.540529199999975,1.540529199999975,1984,1.540529199999975,2617.3619202122964,,,,727886.0,294981.0,1022867.0,149054.0,101696.0, grok-4.5,1984,1984,0,,7.268361999999971,7.268361999999971,1968,7.268361999999971,11801.759922254994,4839.604803085327,1783728925.6229708,1783733765.227774,391592.0,1110491.0,1502083.0,986107.0,78592.0, grok-4.6,1984,1984,0,,8.70121599999997,8.70121599999997,1984,8.70121599999997,23167.131800621988,8831.936488866806,1787386137.732978,1787394969.669467,382325.0,1339817.0,1722142.0,1157238.0,68224.0, diff --git a/paper/snapshot/20260501/runs/us_full_run_20260612_policyengine_4_16_1_populace/data.json.gz b/paper/snapshot/20260501/runs/us_full_run_20260612_policyengine_4_16_1_populace/data.json.gz index 0dd8f8b6..377d7837 100644 Binary files a/paper/snapshot/20260501/runs/us_full_run_20260612_policyengine_4_16_1_populace/data.json.gz and b/paper/snapshot/20260501/runs/us_full_run_20260612_policyengine_4_16_1_populace/data.json.gz differ diff --git a/paper/snapshot/20260501/runs/us_full_run_20260612_policyengine_4_16_1_populace/predictions.csv.gz b/paper/snapshot/20260501/runs/us_full_run_20260612_policyengine_4_16_1_populace/predictions.csv.gz index 59171ae3..0b71e13b 100644 Binary files a/paper/snapshot/20260501/runs/us_full_run_20260612_policyengine_4_16_1_populace/predictions.csv.gz and b/paper/snapshot/20260501/runs/us_full_run_20260612_policyengine_4_16_1_populace/predictions.csv.gz differ diff --git a/paper/snapshot/20260501/runs/us_full_run_20260612_policyengine_4_16_1_populace/reference_exclusions.json b/paper/snapshot/20260501/runs/us_full_run_20260612_policyengine_4_16_1_populace/reference_exclusions.json index 83fbec5a..575beed9 100644 --- a/paper/snapshot/20260501/runs/us_full_run_20260612_policyengine_4_16_1_populace/reference_exclusions.json +++ b/paper/snapshot/20260501/runs/us_full_run_20260612_policyengine_4_16_1_populace/reference_exclusions.json @@ -1,7 +1,7 @@ { "schema_version": 1, "rule": "An output is excluded from scoring for every model when its reference depends on an input or definition that the certified household data never carried and the prompt therefore never stated, and a careful reader could take the stated facts the other way. Excluded outputs stay in the published payload, marked scored=false, so every prompt and response remains inspectable.", - "derivation": "All 1,984 references were recomputed with policyengine-us 1.755.4 (the version that produced them; base recompute matched the frozen CSV on every row) under each alternative reading; every output whose value moved is listed. 2026-09-05. On 2026-10-05 eight more outputs were excluded on review of release dashboard-data-20260930 (reference_audit/2026-10-05, reference_audit/2026-10-05-medicare-part-b and reference_audit/2026-10-05-payroll); their records are computed on policyengine-us 2.15.17, whose values are the references, and each sweep's baseline reproduced every scored reference. On 2026-10-06 ten more outputs were excluded on review of release dashboard-data-20261006 (reference_audit/2026-10-05-reference-adversary and reference_audit/2026-10-05-louisiana); their records are computed on policyengine-us 2.15.17, whose values are the references. On 2026-09-29 the references moved to policyengine-us 2.15.17 with the pre-freeze conventions. Every excluded output was recomputed there, and each one that moved was re-reviewed and stays excluded (the reference sidecar's engine_upgrade revision lists them). Records decided before that date keep the values they were decided on; the four records decided that day were computed on 2.15.17. The audit excluded one of them on review of the release. Its reference did not move, so the engine_upgrade revision does not list it (final_actions.json audit_exclusions). On 2026-10-10 the references moved from policyengine-us 2.15.17 to policyengine-us 2.38.6 with the same pre-freeze conventions (reference_audit/2026-10-09-engine-upgrade), and every output was recomputed there. The new engine fixes the defects behind 18 excluded outputs, each landing within $1 of its audited corrected value, so their records were removed and the outputs are scored again (the reference sidecar's second engine_upgrade revision lists them under regenerated_exclusions). Two scored outputs the new engine moved were excluded that day; their records are computed on 2.38.6. Of the excluded outputs that stay excluded, 17 moved; each was re-reviewed and keeps the value it was decided on (excluded_outputs_rechecked). On 2026-10-13 the references moved from policyengine-us 2.38.6 to policyengine-us 2.41.0 with the same pre-freeze conventions (reference_audit/2026-10-12-engine-upgrade), and every output was recomputed there. The new engine fixes the defects behind nine excluded outputs, each landing within $1 of its audited corrected value, so their records were removed and the outputs are scored again (the reference sidecar's third engine_upgrade revision lists them under regenerated_exclusions). Of the excluded outputs that stay excluded, 12 moved; each was re-reviewed and keeps the value it was decided on (excluded_outputs_rechecked).", + "derivation": "All 1,984 references were recomputed with policyengine-us 1.755.4 (the version that produced them; base recompute matched the frozen CSV on every row) under each alternative reading; every output whose value moved is listed. 2026-09-05. On 2026-10-05 eight more outputs were excluded on review of release dashboard-data-20260930 (reference_audit/2026-10-05, reference_audit/2026-10-05-medicare-part-b and reference_audit/2026-10-05-payroll); their records are computed on policyengine-us 2.15.17, whose values are the references, and each sweep's baseline reproduced every scored reference. On 2026-10-06 ten more outputs were excluded on review of release dashboard-data-20261006 (reference_audit/2026-10-05-reference-adversary and reference_audit/2026-10-05-louisiana); their records are computed on policyengine-us 2.15.17, whose values are the references. On 2026-09-29 the references moved to policyengine-us 2.15.17 with the pre-freeze conventions. Every excluded output was recomputed there, and each one that moved was re-reviewed and stays excluded (the reference sidecar's engine_upgrade revision lists them). Records decided before that date keep the values they were decided on; the four records decided that day were computed on 2.15.17. The audit excluded one of them on review of the release. Its reference did not move, so the engine_upgrade revision does not list it (final_actions.json audit_exclusions). On 2026-10-10 the references moved from policyengine-us 2.15.17 to policyengine-us 2.38.6 with the same pre-freeze conventions (reference_audit/2026-10-09-engine-upgrade), and every output was recomputed there. The new engine fixes the defects behind 18 excluded outputs, each landing within $1 of its audited corrected value, so their records were removed and the outputs are scored again (the reference sidecar's second engine_upgrade revision lists them under regenerated_exclusions). Two scored outputs the new engine moved were excluded that day; their records are computed on 2.38.6. Of the excluded outputs that stay excluded, 17 moved; each was re-reviewed and keeps the value it was decided on (excluded_outputs_rechecked). On 2026-10-13 the references moved from policyengine-us 2.38.6 to policyengine-us 2.41.0 with the same pre-freeze conventions (reference_audit/2026-10-12-engine-upgrade), and every output was recomputed there. The new engine fixes the defects behind nine excluded outputs, each landing within $1 of its audited corrected value, so their records were removed and the outputs are scored again (the reference sidecar's third engine_upgrade revision lists them under regenerated_exclusions). Of the excluded outputs that stay excluded, 12 moved; each was re-reviewed and keeps the value it was decided on (excluded_outputs_rechecked). On 2026-10-23 the references moved from policyengine-us 2.41.0 to policyengine-us 2.60.0 with the same pre-freeze conventions (reference_audit/2026-10-22-engine-upgrade), and every output was recomputed there. Of the excluded outputs that stay excluded, 16 moved; each was re-reviewed and keeps the value it was decided on (excluded_outputs_rechecked).", "exclusions": [ { "scenario_id": "scenario_007", diff --git a/paper/snapshot/20260501/runs/us_full_run_20260612_policyengine_4_16_1_populace/reference_outputs.csv b/paper/snapshot/20260501/runs/us_full_run_20260612_policyengine_4_16_1_populace/reference_outputs.csv index 296b8662..daffbdeb 100644 --- a/paper/snapshot/20260501/runs/us_full_run_20260612_policyengine_4_16_1_populace/reference_outputs.csv +++ b/paper/snapshot/20260501/runs/us_full_run_20260612_policyengine_4_16_1_populace/reference_outputs.csv @@ -491,7 +491,7 @@ scenario_028,child3_head_start_eligible,0.0,0.0 scenario_028,child1_early_head_start_eligible,0.0,0.0 scenario_028,child2_early_head_start_eligible,0.0,0.0 scenario_028,child3_early_head_start_eligible,0.0,0.0 -scenario_028,free_school_meals_eligible,0.0,0.0 +scenario_028,free_school_meals_eligible,1.0,0.0 scenario_028,reduced_price_school_meals_eligible,0.0,3009.81884765625 scenario_029,federal_income_tax_before_refundable_credits,0.0, scenario_029,federal_refundable_credits,0.0, @@ -532,7 +532,7 @@ scenario_031,self_employment_tax,0.0, scenario_031,state_income_tax_before_refundable_credits,0.0, scenario_031,state_refundable_credits,0.0, scenario_031,local_income_tax,0.0, -scenario_031,snap,0.0, +scenario_031,snap,288.0, scenario_031,ssi,0.0, scenario_031,tanf,0.0, scenario_031,head_wic_eligible,0.0,0.0 @@ -1863,7 +1863,7 @@ scenario_117,child3_head_start_eligible,0.0,0.0 scenario_117,child1_early_head_start_eligible,0.0,0.0 scenario_117,child2_early_head_start_eligible,0.0,0.0 scenario_117,child3_early_head_start_eligible,0.0,0.0 -scenario_117,free_school_meals_eligible,0.0,0.0 +scenario_117,free_school_meals_eligible,1.0,0.0 scenario_117,reduced_price_school_meals_eligible,0.0,0.0 scenario_118,federal_income_tax_before_refundable_credits,0.0, scenario_118,federal_refundable_credits,0.0, @@ -1981,5 +1981,5 @@ scenario_123,spouse_medicare_eligible,0.0,0.0 scenario_123,child1_medicare_eligible,0.0,0.0 scenario_123,child1_head_start_eligible,0.0,0.0 scenario_123,child1_early_head_start_eligible,0.0,0.0 -scenario_123,free_school_meals_eligible,0.0,0.0 +scenario_123,free_school_meals_eligible,1.0,0.0 scenario_123,reduced_price_school_meals_eligible,0.0,0.0 diff --git a/paper/snapshot/20260501/runs/us_full_run_20260612_policyengine_4_16_1_populace/reference_outputs.csv.meta.json b/paper/snapshot/20260501/runs/us_full_run_20260612_policyengine_4_16_1_populace/reference_outputs.csv.meta.json index d144f9f3..51895ffb 100644 --- a/paper/snapshot/20260501/runs/us_full_run_20260612_policyengine_4_16_1_populace/reference_outputs.csv.meta.json +++ b/paper/snapshot/20260501/runs/us_full_run_20260612_policyengine_4_16_1_populace/reference_outputs.csv.meta.json @@ -11,7 +11,7 @@ "policyengine_version": "6.1.2", "bundled_policyengine_version": "6.1.2", "model_package": "policyengine-us", - "model_version": "2.41.0", + "model_version": "2.60.0", "model_direct_url": null, "bundled_model_version": "2.2.1", "model_version_source": "installed package", @@ -60,7 +60,7 @@ "split": "public", "split_seed": 1042, "task": "reference_outputs", - "reference_csv_sha256": "2d00cf595adf183fcfa3d069756723b5ce09bd4123fbf3e673635474346b3a0c", + "reference_csv_sha256": "eab09a0c184c14b0c33679d9ac132d6f1de720c439ac30685a67ca38655184cb", "revisions": [ { "date": "2026-09-22", @@ -2885,7 +2885,248 @@ "basis": "An engine defect fixed upstream (PolicyEngine/policyengine-us#10030) is regenerated with the fix: policyengine-us 2.41.0 gives $1,756.68, within $1 of the corrected value $1,756.68 the 2026-09-22 record computed (r08_eitc_earned_income_deferrals: PolicyEngine counts elective 401(k) deferrals as earned income for the EITC and refundable child tax credit)." } ] + }, + { + "date": "2026-10-23", + "kind": "engine_upgrade", + "root_cause": "engine_upgrade_policyengine_us_2_60_0", + "outputs": "every scored output", + "rule": "A scored reference follows from the stated facts and from law published before the 2026-07-03 reference freeze. References come from the newest policyengine-us release when PolicyBench begins the reference sweep; at publication PolicyBench checks that the newest release gives the same values. Max, 2026-09-28: 'we should be using the latest pe for this always!'; and 2026-10-09, on waiting for the release that fixes the engine defects behind PolicyBench's exclusions: 'yes i want to wait for hte fixed engine'. An excluded output whose engine defect the new release fixes, landing on its audited corrected value, is regenerated and its exclusion record removed (the #178 precedent); every other excluded output keeps the value it was decided on.", + "engine_version": "policyengine-us 2.60.0", + "previous_engine_version": "policyengine-us 2.41.0", + "policyengine_py": "policyengine 6.1.2, provenance only: its certified US bundle is policyengine-us 2.2.1", + "fix_modules": [ + { + "module": "latest_c_ca_hold_2025.py", + "path": "reference_audit/2026-09-28/fixes/latest_c_ca_hold_2025.py", + "sha256": "f19a47b9583032a0602a31e52f995eee824a427a76e87a9d4257d6682a016fa2" + }, + { + "module": "latest_c_irs_sales_tax_2025.py", + "path": "reference_audit/2026-09-28/fixes/latest_c_irs_sales_tax_2025.py", + "sha256": "7f7fd235b29c45d1d5cceded0c3391aceb38740518dfda770e3aebcc3003228e" + }, + { + "module": "latest_c_wi_published_2026.py", + "path": "reference_audit/2026-09-28/fixes/latest_c_wi_published_2026.py", + "sha256": "4edf4c714c05d300e6fa32c4b56879aad8aa0de1d9ddd9a77987eefe3b06acce" + }, + { + "module": "latest_c_id_hold_2025.py", + "path": "reference_audit/2026-09-28/fixes/latest_c_id_hold_2025.py", + "sha256": "39fb99292691600cd273a1c6ef3c90847453e21e4d7b872603bcaac71727f8a5" + }, + { + "module": "latest_c_mn_published_2026.py", + "path": "reference_audit/2026-09-28/fixes/latest_c_mn_published_2026.py", + "sha256": "02a8ccc1fce71485fc9411d4a55f33226de4c8de09cf6375f99866b79da70522" + }, + { + "module": "latest_c_md_2026.py", + "path": "reference_audit/2026-09-28/fixes/latest_c_md_2026.py", + "sha256": "8111c77ffd2e43d434d083994a7e8506ba42461a0845b33ac47ce0df988c2c76" + }, + { + "module": "latest_c_mi_published_2026.py", + "path": "reference_audit/2026-09-28/fixes/latest_c_mi_published_2026.py", + "sha256": "787cf837422e0bdf331a8e01a6fa8e8f2e3b78c35c248a4da83f3b2dbfa9ef9e" + }, + { + "module": "latest_c_mo_published_2026.py", + "path": "reference_audit/2026-09-28/fixes/latest_c_mo_published_2026.py", + "sha256": "0474524c83a7eb0c8440abf06bbeee38d4394e08260464d0dacb195ed3a8d916" + }, + { + "module": "latest_c_snap_hold_fy2026.py", + "path": "reference_audit/2026-09-28/fixes/latest_c_snap_hold_fy2026.py", + "sha256": "3a8709ef36582af2248e460136db618fd319d490b7aeed94adbd6143ad9c07dd" + }, + { + "module": "latest_conventions.py", + "path": "reference_audit/2026-09-28/fixes/latest_conventions.py", + "sha256": "4155ed4a0be72c907815b33e2b3603cf0b5ea3eca351ad7509f8bd9ea5bb8ddb" + }, + { + "module": "latest_md_local_output_scope.py", + "path": "reference_audit/2026-09-28/fixes/latest_md_local_output_scope.py", + "sha256": "53a6de3cd9b149467e5d86a5bb1fcc258e859478a7c16b7d3df951c713e423dd" + }, + { + "module": "latest_final.py", + "path": "reference_audit/2026-09-28/fixes/latest_final.py", + "sha256": "dbbdd228b99933c6f336af97970821c25c863a18606285e8d6d9ffb3bc9af78e" + }, + { + "module": "r19_irs_sales_tax_2025.json", + "path": "reference_audit/2026-09-22/fixes/r19_irs_sales_tax_2025.json", + "sha256": "7cf93799aad6a8c3a6fc70e7df4acc6043202a1ecc083f2c3101f76b87a85eae" + } + ], + "builder": "reference_audit/2026-10-22-engine-upgrade/scripts/build_references_upgrade.py; households from policybench.scenarios.Scenario.to_pe_household through reference_audit/2026-09-28/scripts/sweep.py build_situation, as in the 2026-09-29 upgrade", + "provenance": { + "builder_sha256": "d4b00204390c6ada97bdf91358dc3d60ae3307d101062b8982fa62923cc9c645", + "harness": "reference_audit/2026-09-28/scripts/sweep.py", + "harness_sha256": "f4c7783453a473a1bedcf64ef554c3a2fc29f9d663626948d920ed3ef2ea2b69", + "actions_sha256": "93fc088f0d2617e9e6d5bf5f0b65e4e8709d46bdd64da12e5cb9d92c06c8fd21", + "base_commit": "bf845cbe4e92de495150c8660c35ea357d996a8c", + "policyengine_core": "3.32.29" + }, + "excluded_outputs_untouched": true, + "excluded_outputs_rechecked": [ + { + "scenario_id": "scenario_002", + "variable": "federal_income_tax_before_refundable_credits", + "kept_value": 0.0, + "value_on_2_60_0": 1890.300048828125, + "reason": "Stays excluded on policyengine-us 2.60.0: the engine gives $1,890.30, the record's alternative value, since it takes that reading by default, but the reference depends on an input the prompt does not state (who paid for the coverage behind listed employment disability benefits, which decides whether they are taxable; reference_depends_on_unlisted_input), and an engine default does not settle it; the record keeps $0.00. policyengine-us#10185 (Count taxable employment disability benefits in federal gross income (IRC 105(a)), released in 2.50.0) counts disability_benefits less tax_exempt_disability_benefits, the part from coverage the recipient paid for with after-tax money (IRC 104(a)(3)), in gross income, and that input defaults to zero: the engine treats the benefits as coming from an employer-paid plan. The prompt lists only the benefits, so who paid for the coverage is still unstated." + }, + { + "scenario_id": "scenario_005", + "variable": "federal_income_tax_before_refundable_credits", + "kept_value": 106505.8984375, + "value_on_2_60_0": 108525.578125, + "reason": "Stays excluded on policyengine-us 2.60.0: the engine gives $108,525.58, the value policyengine-us 2.41.0 gave when the 2026-10-13 recheck found it on its corrected value, but the record names a second reason that a new engine does not settle (Corrected value applies r02_ira_219g_v2 with every publication convention and upstream fix. The output also moves under r25_niit_in_federal_output (unlisted input).); the record keeps $106,505.90. The value is 2.41.0's, rechecked on 2026-10-13 (the 2026-10-13 engine_upgrade revision's excluded_outputs_rechecked)." + }, + { + "scenario_id": "scenario_020", + "variable": "federal_income_tax_before_refundable_credits", + "kept_value": 68056.7109375, + "value_on_2_60_0": 68334.734375, + "reason": "Stays excluded on policyengine-us 2.60.0: the reference depends on whether federal income tax before refundable credits includes the net investment income tax, which the output's definition does not say (reference_depends_on_unlisted_input), which an engine release does not settle; the record keeps $68,056.71, and policyengine-us 2.60.0 gives $68,334.73. The value is 2.41.0's, rechecked on 2026-10-13 (the 2026-10-13 engine_upgrade revision's excluded_outputs_rechecked)." + }, + { + "scenario_id": "scenario_023", + "variable": "snap", + "kept_value": 461.3397216796875, + "value_on_2_60_0": 408.0, + "reason": "Stays excluded on policyengine-us 2.60.0: the reference depends on meets_ssi_disability_criteria (reference_depends_on_unlisted_input), which an engine release does not settle; the record keeps $461.34, and policyengine-us 2.60.0 gives $408.00. The value is 2.41.0's, rechecked on 2026-10-13 (the 2026-10-13 engine_upgrade revision's excluded_outputs_rechecked)." + }, + { + "scenario_id": "scenario_052", + "variable": "federal_income_tax_before_refundable_credits", + "kept_value": 104211.40625, + "value_on_2_60_0": 104225.2578125, + "reason": "Stays excluded on policyengine-us 2.60.0: the engine gives $104,225.26, on the record's corrected value $104,225.26, but the record names a second reason that a new engine does not settle (Corrected value applies r02_ira_219g_v2 with every publication convention and upstream fix. The output also moves under r25_niit_in_federal_output (unlisted input).); the record keeps $104,211.41. The value is 2.41.0's, rechecked on 2026-10-13 (the 2026-10-13 engine_upgrade revision's excluded_outputs_rechecked)." + }, + { + "scenario_id": "scenario_056", + "variable": "snap", + "kept_value": 1140.0, + "value_on_2_60_0": 95.0, + "reason": "Stays excluded on policyengine-us 2.60.0: the reference depends on weekly_hours_worked_before_lsr and whether the listed home mortgage interest is on the home the SNAP household occupies (reference_depends_on_unlisted_input), which an engine release does not settle; the record keeps $1,140.00, and policyengine-us 2.60.0 gives $95.00. The value is 2.41.0's, rechecked on 2026-10-13 (the 2026-10-13 engine_upgrade revision's excluded_outputs_rechecked)." + }, + { + "scenario_id": "scenario_057", + "variable": "snap", + "kept_value": 2669.217041015625, + "value_on_2_60_0": 2628.0, + "reason": "Stays excluded on policyengine-us 2.60.0: the reference depends on meets_ssi_disability_criteria (reference_depends_on_unlisted_input), which an engine release does not settle; the record keeps $2,669.22, and policyengine-us 2.60.0 gives $2,628.00. The value is 2.41.0's, rechecked on 2026-10-13 (the 2026-10-13 engine_upgrade revision's excluded_outputs_rechecked)." + }, + { + "scenario_id": "scenario_080", + "variable": "snap", + "kept_value": 3596.039794921875, + "value_on_2_60_0": 3240.0, + "reason": "Stays excluded on policyengine-us 2.60.0: the engine gives $3,240.00, on the record's corrected value $3,240.00, so its defect (r30_snap_heat_and_eat_sua) is fixed there, but the 2026-09-29 recheck found the output indeterminate on the stated facts, a second reason that a new engine does not settle; the record keeps $3,596.04. The value is 2.41.0's, rechecked on 2026-10-13 (the 2026-10-13 engine_upgrade revision's excluded_outputs_rechecked)." + }, + { + "scenario_id": "scenario_081", + "variable": "state_income_tax_before_refundable_credits", + "kept_value": 8238.40625, + "value_on_2_60_0": 8232.900390625, + "reason": "Stays excluded on policyengine-us 2.60.0: the engine gives $8,232.90, on the record's corrected value $8,232.90, but the record names a second reason that a new engine does not settle (Corrected value applies ma_part_a_loss_offset with every publication convention and upstream fix. The output also moves under r23_ma_interest_source (unlisted input).); the record keeps $8,238.41. The value is 2.41.0's, rechecked on 2026-10-13 (the 2026-10-13 engine_upgrade revision's excluded_outputs_rechecked)." + }, + { + "scenario_id": "scenario_100", + "variable": "snap", + "kept_value": 8625.8896484375, + "value_on_2_60_0": 6924.0, + "reason": "Stays excluded on policyengine-us 2.60.0: the reference depends on meets_ssi_disability_criteria (reference_depends_on_unlisted_input), which an engine release does not settle; the record keeps $8,625.89, and policyengine-us 2.60.0 gives $6,924.00. The value is 2.41.0's, rechecked on 2026-10-13 (the 2026-10-13 engine_upgrade revision's excluded_outputs_rechecked)." + }, + { + "scenario_id": "scenario_107", + "variable": "federal_income_tax_before_refundable_credits", + "kept_value": 0.0, + "value_on_2_60_0": 211.232421875, + "reason": "Stays excluded on policyengine-us 2.60.0: the engine gives $211.23, the record's alternative value, since it takes that reading by default, but the reference depends on an input the prompt does not state (who paid for the coverage behind listed employment disability benefits, which decides whether they are taxable; reference_depends_on_unlisted_input), and an engine default does not settle it; the record keeps $0.00. policyengine-us#10185 (Count taxable employment disability benefits in federal gross income (IRC 105(a)), released in 2.50.0) counts disability_benefits less tax_exempt_disability_benefits, the part from coverage the recipient paid for with after-tax money (IRC 104(a)(3)), in gross income, and that input defaults to zero: the engine treats the benefits as coming from an employer-paid plan. The prompt lists only the benefits, so who paid for the coverage is still unstated." + }, + { + "scenario_id": "scenario_112", + "variable": "snap", + "kept_value": 287.68316650390625, + "value_on_2_60_0": 0.0, + "reason": "Stays excluded on policyengine-us 2.60.0: the engine gives $0.00, the record's alternative value, since it takes that reading by default, but the reference depends on an input the prompt does not state (weekly_hours_worked_before_lsr; reference_depends_on_unlisted_input), and an engine default does not settle it; the record keeps $287.68. The value is 2.41.0's, rechecked on 2026-10-13 (the 2026-10-13 engine_upgrade revision's excluded_outputs_rechecked)." + }, + { + "scenario_id": "scenario_118", + "variable": "snap", + "kept_value": 2903.9404296875, + "value_on_2_60_0": 2400.0, + "reason": "Stays excluded on policyengine-us 2.60.0: the reference depends on whether the listed home mortgage interest is on the home the SNAP household occupies (reference_depends_on_unlisted_input), which an engine release does not settle; the record keeps $2,903.94, and policyengine-us 2.60.0 gives $2,400.00. policyengine-us 2.41.0 gave $2,868.00 when it was rechecked on 2026-10-13. It moves because policyengine-us#10158 (Add New York state supplementation for 2026) models New York's state supplement to SSI, $87 a month for this person living alone (ny_ssp), which counts as SNAP unearned income: gross income rises from $1,014 to $1,101 a month, net income from $194 to $325, and the allotment from $239 to $200 a month." + }, + { + "scenario_id": "scenario_120", + "variable": "federal_income_tax_before_refundable_credits", + "kept_value": 40021.81640625, + "value_on_2_60_0": 40423.17578125, + "reason": "Stays excluded on policyengine-us 2.60.0: the engine gives $40,423.18, the value policyengine-us 2.41.0 gave when the 2026-10-13 recheck found it on its corrected value, but the record names a second reason that a new engine does not settle (Corrected value applies r02_ira_219g_v2 with every publication convention and upstream fix. The output also moves under r25_niit_in_federal_output (unlisted input). The output also moves under the state income tax withheld reading (unlisted input): the reference's SALT uses the Connecticut withholding estimate ($12,010.05); with the engine's own liability ($11,917.18) the 2.15.17 value is $40,438.95, and with no state income tax paid it is $43,619.93. With r02's IRA fix on 2.15.17 the value is $40,423.18 under the withholding estimate, $40,445.46 under the liability and $43,629.21 with no state income tax paid. policyengine-us 2.15.17 also leaves the household's Connecticut paid leave contributions ($827.98) out of SALT (Rev. Rul. 2025-4); with them the 2.15.17 value is $40,217.95.); the record keeps $40,021.82. The value is 2.41.0's, rechecked on 2026-10-13 (the 2026-10-13 engine_upgrade revision's excluded_outputs_rechecked)." + }, + { + "scenario_id": "scenario_121", + "variable": "federal_income_tax_before_refundable_credits", + "kept_value": 0.0, + "value_on_2_60_0": 875.3375244140625, + "reason": "Stays excluded on policyengine-us 2.60.0: the engine gives $875.34, the record's alternative value, since it takes that reading by default, but the reference depends on an input the prompt does not state (who paid for the coverage behind listed employment disability benefits, which decides whether they are taxable; reference_depends_on_unlisted_input), and an engine default does not settle it; the record keeps $0.00. policyengine-us#10185 (Count taxable employment disability benefits in federal gross income (IRC 105(a)), released in 2.50.0) counts disability_benefits less tax_exempt_disability_benefits, the part from coverage the recipient paid for with after-tax money (IRC 104(a)(3)), in gross income, and that input defaults to zero: the engine treats the benefits as coming from an employer-paid plan. The prompt lists only the benefits, so who paid for the coverage is still unstated." + }, + { + "scenario_id": "scenario_121", + "variable": "state_income_tax_before_refundable_credits", + "kept_value": 0.0, + "value_on_2_60_0": 212.23350524902344, + "reason": "Stays excluded on policyengine-us 2.60.0: the engine gives $212.23, the record's alternative value, since it takes that reading by default, but the reference depends on an input the prompt does not state (who paid for the coverage behind listed employment disability benefits, which decides whether they are taxable; reference_depends_on_unlisted_input), and an engine default does not settle it; the record keeps $0.00. policyengine-us#10185 (Count taxable employment disability benefits in federal gross income (IRC 105(a)), released in 2.50.0) counts disability_benefits less tax_exempt_disability_benefits, the part from coverage the recipient paid for with after-tax money (IRC 104(a)(3)), in gross income, and that input defaults to zero: the engine treats the benefits as coming from an employer-paid plan. The prompt lists only the benefits, so who paid for the coverage is still unstated." + } + ], + "regenerated_exclusions": [], + "new_exclusions": [], + "changed": [ + { + "scenario_id": "scenario_028", + "variable": "free_school_meals_eligible", + "frozen": 0.0, + "previous": 0.0, + "regenerated": 1.0, + "cause": "state_universal_free_breakfast_10238", + "basis": "Pennsylvania Act 33 of 2023 (24 P.S. \u00a7 13-1337.1(c.2), codified December 13, 2023) provides a free breakfast to students at participating schools regardless of household income, reimbursed to the extent funds are available. PolicyEngine/policyengine-us#10238 (Model state school meal coverage beyond universal meals) models it for a student enrolled at a covered school, without the funding condition: on policyengine-us 2.60.0 state_has_universal_free_school_breakfast is true for PA, so the household's K-12 children take the free breakfast tier (school_meal_breakfast_tier) whatever their income while lunch stays in the paid tier (school_meal_lunch_tier), and free_school_meals is positive. Here its three K-12 children, at 186% of the poverty guideline, get $1,112.40 of free breakfast support for 2026. The output asks whether PolicyEngine returns positive annual free school meal support, so it is 1; on policyengine-us 2.41.0 the household's income put both meals in the paid tier and it was 0." + }, + { + "scenario_id": "scenario_031", + "variable": "snap", + "frozen": 0.0, + "previous": 0.0, + "regenerated": 288.0, + "cause": "ca_snap_mce_no_net_income_test_10036", + "basis": "California's Modified Categorical Eligibility (MCE) makes a household with gross income within 200% of the poverty guideline categorically eligible for CalFresh without the net income test, elderly or disabled households included (CDSS ACL 12-62, 13-32, 14-56 and 15-42; 7 CFR 273.2(j)(2)), and gives an eligible one- or two-person household the minimum allotment (CDSS MCE letter, June 30, 2014; 7 U.S.C. 2017(a); 7 CFR 273.10(e)(2)(ii)(C)). policyengine-us 2.41.0 applied the net income test to MCE households with an elderly or disabled member, so this one-person household, an elderly member with $1,987.79 of monthly gross income (within the MCE limit, $2,608.33 a month through September and $2,660 from October) and $1,611 of net income (above the $1,304.17 and $1,330 monthly guidelines), was ineligible and its SNAP was $0. PolicyEngine/policyengine-us#10036 (Remove the BBCE net income test from California's Modified Categorical Eligibility) drops that test; on policyengine-us 2.60.0 the household is categorically eligible and its calculated allotment, the $298 maximum less 30% of net income ($484), is below the $24 minimum, so it receives $24 a month (snap_min_allotment): $288.00 for 2026." + }, + { + "scenario_id": "scenario_117", + "variable": "free_school_meals_eligible", + "frozen": 0.0, + "previous": 0.0, + "regenerated": 1.0, + "cause": "state_universal_free_breakfast_10238", + "basis": "Arkansas Act 123 of 2025 (SB 59; A.C.A. \u00a7 6-18-722(f)) gives each public school student who does not otherwise receive a free breakfast one breakfast a day at no cost, upon request, from the 2025-26 school year. PolicyEngine/policyengine-us#10238 (Model state school meal coverage beyond universal meals) models it for a student enrolled at a covered school, without the request condition: on policyengine-us 2.60.0 state_has_universal_free_school_breakfast is true for AR, so the household's K-12 children take the free breakfast tier (school_meal_breakfast_tier) whatever their income while lunch stays in the paid tier (school_meal_lunch_tier), and free_school_meals is positive. Here its two K-12 children, at 643% of the poverty guideline, get $741.60 of free breakfast support for 2026. The output asks whether PolicyEngine returns positive annual free school meal support, so it is 1; on policyengine-us 2.41.0 the household's income put both meals in the paid tier and it was 0." + }, + { + "scenario_id": "scenario_123", + "variable": "free_school_meals_eligible", + "frozen": 0.0, + "previous": 0.0, + "regenerated": 1.0, + "cause": "state_universal_free_breakfast_10238", + "basis": "Pennsylvania Act 33 of 2023 (24 P.S. \u00a7 13-1337.1(c.2), codified December 13, 2023) provides a free breakfast to students at participating schools regardless of household income, reimbursed to the extent funds are available. PolicyEngine/policyengine-us#10238 (Model state school meal coverage beyond universal meals) models it for a student enrolled at a covered school, without the funding condition: on policyengine-us 2.60.0 state_has_universal_free_school_breakfast is true for PA, so the household's K-12 children take the free breakfast tier (school_meal_breakfast_tier) whatever their income while lunch stays in the paid tier (school_meal_lunch_tier), and free_school_meals is positive. Here its one K-12 child, at 531% of the poverty guideline, gets $370.80 of free breakfast support for 2026. The output asks whether PolicyEngine returns positive annual free school meal support, so it is 1; on policyengine-us 2.41.0 the household's income put both meals in the paid tier and it was 0." + } + ] } ], - "regenerated_at_utc": "2026-10-13T11:04:44.733127+00:00" + "regenerated_at_utc": "2026-10-23T02:31:08.391848+00:00" } diff --git a/paper/snapshot/20260501/us_impact_summary_by_model.csv b/paper/snapshot/20260501/us_impact_summary_by_model.csv index ba93d805..50ccf84d 100644 --- a/paper/snapshot/20260501/us_impact_summary_by_model.csv +++ b/paper/snapshot/20260501/us_impact_summary_by_model.csv @@ -1,51 +1,52 @@ model,mean_impact_score,mean_household_score,mean_household_coverage,households,total_variables,parsed_variables,floor_share -gpt-6-sol,0.9670433602276535,0.9825523081241129,1.0,100,1935,1935,0.3 -gpt-6-astra,0.9641121790576552,0.9771932274644314,1.0,100,1935,1935,0.3 -claude-opus-5.5,0.9640536987178708,0.9834210584124287,1.0,100,1935,1935,0.3 -gpt-6-luna,0.9630125837406663,0.9754263362064414,1.0,100,1935,1935,0.3 -muse-wonder,0.9627248905295359,0.9781160928956306,1.0,100,1935,1935,0.3 -gpt-5.6-sol,0.9586103164327051,0.975981327975771,1.0,100,1935,1935,0.3 -claude-fable-5.1,0.958242588928164,0.9770168804116939,1.0,100,1935,1935,0.3 -gpt-6.1-sol,0.9561920004157146,0.9750826927695428,1.0,100,1935,1935,0.3 -claude-sonnet-5.5,0.9536867283566782,0.9715474045330234,1.0,100,1935,1935,0.3 -inkling,0.9530143060259685,0.9698896690647965,1.0,100,1935,1935,0.3 -grok-4.7,0.950638753218912,0.9747756201656782,1.0,100,1935,1935,0.3 -gemini-4-argon,0.9485549615639814,0.9756227513769514,1.0,100,1935,1935,0.3 -muse-spark-1.3,0.9449661501185004,0.9716548755294683,1.0,100,1935,1935,0.3 -gemini-3.8-flash,0.9427119959675533,0.97535543018951,1.0,100,1935,1935,0.3 -gpt-5.5,0.942348809544872,0.9655508058853904,1.0,100,1935,1935,0.3 -deepseek-v4.1-flash,0.9395029883121027,0.965922939095503,1.0,100,1935,1935,0.3 -gpt-5.6-terra,0.9383384116641633,0.9636295472266825,1.0,100,1935,1935,0.3 -ox-alpha,0.9342225597164361,0.9638544181581353,1.0,100,1935,1935,0.3 -kimi-k3,0.9339292432005231,0.9466984908374522,0.97,100,1935,1874,0.3 -gemini-3.6-flash,0.9328099640397379,0.9694520037588806,1.0,100,1935,1935,0.3 -grok-4.6,0.9302948335151516,0.9691415625889214,1.0,100,1935,1935,0.3 -grok-4.5,0.9215715453037414,0.9627774769617667,1.0,100,1935,1935,0.3 -deepseek-v4-pro-0813,0.9174353808784956,0.9651833808374858,1.0,100,1935,1935,0.3 -gpt-5.6-luna,0.9171329788573566,0.9579583741852828,1.0,100,1935,1935,0.3 -gemini-3-flash-preview,0.9147308848787479,0.9601843476738118,1.0,100,1935,1935,0.3 -deepseek-v4-flash-0731,0.9137500582429422,0.9526904886917932,1.0,100,1935,1935,0.3 -claude-opus-4.7,0.9078683821412418,0.9312110970694312,1.0,100,1935,1935,0.3 -claude-sonnet-4.6,0.9072887702821534,0.9434790496915787,1.0,100,1935,1935,0.3 -gemini-3.7-flash,0.9045956608816674,0.9624110423222157,1.0,100,1935,1935,0.3 -grok-build-0.1,0.903526941173594,0.9478661603540981,1.0,100,1935,1935,0.3 -claude-opus-5,0.9030247477300957,0.953971908373736,1.0,100,1935,1935,0.3 -claude-fable-5,0.9019587526424553,0.9514451061892167,1.0,100,1935,1935,0.3 -gemini-3.1-pro-preview,0.8978867849874532,0.9601215573008102,1.0,100,1935,1935,0.3 -gemini-3.5-flash,0.8914142236027207,0.9557968775728231,1.0,100,1935,1935,0.3 -deepseek-v4-pro,0.8856917669437167,0.9510796226303491,1.0,100,1935,1935,0.3 -glm-5.3,0.8838783567439654,0.9249307718978832,0.97,100,1935,1860,0.3 -claude-opus-4.8,0.8713722246779595,0.9173667669595649,1.0,100,1935,1935,0.3 -gemini-3.1-flash-lite-preview,0.8529153937854171,0.9377807101794802,1.0,100,1935,1935,0.3 -claude-sonnet-5,0.8501602498015065,0.9125841750131204,1.0,100,1935,1935,0.3 -grok-4.3,0.8392826010637959,0.9407948198839032,1.0,100,1935,1935,0.3 -qwen-3.7-max,0.8373956516323792,0.9221995333198407,1.0,100,1935,1935,0.3 -glm-5.2,0.8369282647090927,0.8955142311568545,0.942134973522516,100,1935,1799,0.3 -qwen3.8-max,0.8099845536427139,0.9030760414647027,1.0,100,1935,1935,0.3 -gemini-3.5-flash-lite,0.7987526076017155,0.9374134672349144,1.0,100,1935,1935,0.3 -claude-haiku-4.5,0.7762560686107856,0.9055658573864593,1.0,100,1935,1935,0.3 -claude-haiku-5.5,0.745040717137979,0.9293455225666005,1.0,100,1935,1935,0.3 -gpt-5.4-mini,0.7411828726739301,0.8999722590617051,1.0,100,1935,1935,0.3 -minimax-m3,0.730230058522427,0.9135028914410042,1.0,100,1935,1935,0.3 -gpt-5.4-nano,0.6764447733422604,0.8904789202873448,1.0,100,1935,1935,0.3 -kimi-k2.6,0.5804789562151822,0.7727240616105164,0.7916707934695039,100,1935,1538,0.3 +gpt-6-sol,0.9665425424581678,0.980946253540117,1.0,100,1935,1935,0.3 +gpt-6-astra,0.9640709799831846,0.9768371728804357,1.0,100,1935,1935,0.3 +claude-opus-5.5,0.9635528809483854,0.981815003828433,1.0,100,1935,1935,0.3 +gpt-6-luna,0.9624461486704525,0.9738202816224457,1.0,100,1935,1935,0.3 +muse-wonder,0.9622240727600503,0.976510038311635,1.0,100,1935,1935,0.3 +gpt-5.6-sol,0.9581094986632196,0.9743752733917752,1.0,100,1935,1935,0.3 +claude-fable-5.1,0.9577417711586784,0.9754108258276982,1.0,100,1935,1935,0.3 +gpt-6.1-terra,0.9574072865074408,0.9754583223035486,1.0,100,1935,1935,0.3 +gpt-6.1-sol,0.9561508013412441,0.9747266381855471,1.0,100,1935,1935,0.3 +claude-sonnet-5.5,0.9531859105871928,0.9699413499490277,1.0,100,1935,1935,0.3 +inkling,0.9525134882564831,0.9682836144808007,1.0,100,1935,1935,0.3 +grok-4.7,0.9501379354494266,0.9731695655816824,1.0,100,1935,1935,0.3 +gemini-4-argon,0.9480541437944958,0.9740166967929557,1.0,100,1935,1935,0.3 +muse-spark-1.3,0.944465332349015,0.9700488209454724,1.0,100,1935,1935,0.3 +gpt-5.5,0.9423076104704013,0.9651947513013946,1.0,100,1935,1935,0.3 +gemini-3.8-flash,0.9422111781980677,0.9737493756055143,1.0,100,1935,1935,0.3 +deepseek-v4.1-flash,0.939002170542617,0.9643168845115072,1.0,100,1935,1935,0.3 +gpt-5.6-terra,0.9378375938946779,0.9620234926426867,1.0,100,1935,1935,0.3 +ox-alpha,0.9337217419469505,0.9622483635741397,1.0,100,1935,1935,0.3 +kimi-k3,0.9334284254310374,0.9450924362534565,0.97,100,1935,1874,0.3 +gemini-3.6-flash,0.9323091462702524,0.9678459491748849,1.0,100,1935,1935,0.3 +grok-4.6,0.9297940157456661,0.9675355080049256,1.0,100,1935,1935,0.3 +grok-4.5,0.9210707275342558,0.9611714223777709,1.0,100,1935,1935,0.3 +deepseek-v4-pro-0813,0.91693456310901,0.96357732625349,1.0,100,1935,1935,0.3 +gpt-5.6-luna,0.9166321610878712,0.956352319601287,1.0,100,1935,1935,0.3 +gemini-3-flash-preview,0.9142300671092625,0.9585782930898161,1.0,100,1935,1935,0.3 +deepseek-v4-flash-0731,0.9132492404734566,0.9510844341077973,1.0,100,1935,1935,0.3 +claude-opus-4.7,0.9073019470710281,0.9296050424854354,1.0,100,1935,1935,0.3 +claude-sonnet-4.6,0.9067879525126677,0.9418729951075829,1.0,100,1935,1935,0.3 +gemini-3.7-flash,0.9040948431121818,0.96080498773822,1.0,100,1935,1935,0.3 +grok-build-0.1,0.9030261234041086,0.9462601057701022,1.0,100,1935,1935,0.3 +claude-opus-5,0.9025239299606101,0.9523658537897403,1.0,100,1935,1935,0.3 +claude-fable-5,0.9014579348729697,0.949839051605221,1.0,100,1935,1935,0.3 +gemini-3.1-pro-preview,0.8978342476340238,0.9597394610501477,1.0,100,1935,1935,0.3 +gemini-3.5-flash,0.8913616862492912,0.9554147813221605,1.0,100,1935,1935,0.3 +deepseek-v4-pro,0.8851909491742311,0.9494735680463533,1.0,100,1935,1935,0.3 +glm-5.3,0.88337753897448,0.9233247173138873,0.97,100,1935,1860,0.3 +claude-opus-4.8,0.8708714069084741,0.9157607123755692,1.0,100,1935,1935,0.3 +gemini-3.1-flash-lite-preview,0.8524145760159315,0.9361746555954845,1.0,100,1935,1935,0.3 +claude-sonnet-5,0.8496594320320209,0.9109781204291246,1.0,100,1935,1935,0.3 +grok-4.3,0.8387817832943104,0.9391887652999074,1.0,100,1935,1935,0.3 +qwen-3.7-max,0.8368948338628937,0.920593478735845,1.0,100,1935,1935,0.3 +glm-5.2,0.8366406822337247,0.8946189608865842,0.942134973522516,100,1935,1799,0.3 +qwen3.8-max,0.8094837358732283,0.901469986880707,1.0,100,1935,1935,0.3 +gemini-3.5-flash-lite,0.7982517898322301,0.9358074126509186,1.0,100,1935,1935,0.3 +claude-haiku-4.5,0.7757552508413,0.9039598028024636,1.0,100,1935,1935,0.3 +claude-haiku-5.5,0.7445398993684935,0.9277394679826046,1.0,100,1935,1935,0.3 +gpt-5.4-mini,0.7408039376037163,0.8989912044777094,1.0,100,1935,1935,0.3 +minimax-m3,0.7297292407529413,0.9118968368570084,1.0,100,1935,1935,0.3 +gpt-5.4-nano,0.6759439555727748,0.8888728657033491,1.0,100,1935,1935,0.3 +kimi-k2.6,0.5799781384456967,0.7711180070265208,0.7916707934695039,100,1935,1538,0.3 diff --git a/paper/snapshot/20260501/us_reference_outputs.csv b/paper/snapshot/20260501/us_reference_outputs.csv index 296b8662..daffbdeb 100644 --- a/paper/snapshot/20260501/us_reference_outputs.csv +++ b/paper/snapshot/20260501/us_reference_outputs.csv @@ -491,7 +491,7 @@ scenario_028,child3_head_start_eligible,0.0,0.0 scenario_028,child1_early_head_start_eligible,0.0,0.0 scenario_028,child2_early_head_start_eligible,0.0,0.0 scenario_028,child3_early_head_start_eligible,0.0,0.0 -scenario_028,free_school_meals_eligible,0.0,0.0 +scenario_028,free_school_meals_eligible,1.0,0.0 scenario_028,reduced_price_school_meals_eligible,0.0,3009.81884765625 scenario_029,federal_income_tax_before_refundable_credits,0.0, scenario_029,federal_refundable_credits,0.0, @@ -532,7 +532,7 @@ scenario_031,self_employment_tax,0.0, scenario_031,state_income_tax_before_refundable_credits,0.0, scenario_031,state_refundable_credits,0.0, scenario_031,local_income_tax,0.0, -scenario_031,snap,0.0, +scenario_031,snap,288.0, scenario_031,ssi,0.0, scenario_031,tanf,0.0, scenario_031,head_wic_eligible,0.0,0.0 @@ -1863,7 +1863,7 @@ scenario_117,child3_head_start_eligible,0.0,0.0 scenario_117,child1_early_head_start_eligible,0.0,0.0 scenario_117,child2_early_head_start_eligible,0.0,0.0 scenario_117,child3_early_head_start_eligible,0.0,0.0 -scenario_117,free_school_meals_eligible,0.0,0.0 +scenario_117,free_school_meals_eligible,1.0,0.0 scenario_117,reduced_price_school_meals_eligible,0.0,0.0 scenario_118,federal_income_tax_before_refundable_credits,0.0, scenario_118,federal_refundable_credits,0.0, @@ -1981,5 +1981,5 @@ scenario_123,spouse_medicare_eligible,0.0,0.0 scenario_123,child1_medicare_eligible,0.0,0.0 scenario_123,child1_head_start_eligible,0.0,0.0 scenario_123,child1_early_head_start_eligible,0.0,0.0 -scenario_123,free_school_meals_eligible,0.0,0.0 +scenario_123,free_school_meals_eligible,1.0,0.0 scenario_123,reduced_price_school_meals_eligible,0.0,0.0 diff --git a/policybench/audit.py b/policybench/audit.py index a2699761..9c36050c 100644 --- a/policybench/audit.py +++ b/policybench/audit.py @@ -23,6 +23,7 @@ import json import re import shutil +from collections.abc import Callable from dataclasses import asdict, dataclass from pathlib import Path @@ -100,15 +101,18 @@ def _case_id(country: str, scenario_id: str, variable: str) -> str: def build_audit_cases( country_dir: Path, grounding_lookup: dict[tuple[str, str], str] | None = None, + *, + prediction_reader: Callable[[Path], pd.DataFrame] | None = None, ) -> list[AuditCase]: """Assemble one :class:`AuditCase` per wrong ``(scenario_id, variable)``. ``grounding_lookup`` optionally maps ``(scenario_id, variable)`` to a block of authoritative engine facts (e.g. the Medicaid eligibility category from the reference trace) rendered into the case prompt. + ``prediction_reader`` lets release callers read only their bound CSV. """ country = country_dir.name - wrong = wrong_prediction_rows(country_dir) + wrong = wrong_prediction_rows(country_dir, prediction_reader=prediction_reader) if wrong.empty: return [] @@ -332,6 +336,7 @@ def prepare_audit( grounding_lookup: dict[tuple[str, str], str] | None = None, *, template_version: int, + prediction_reader: Callable[[Path], pd.DataFrame] | None = None, ) -> list[AuditCase]: """Write per-case prompts, the shared output schema, and a manifest. @@ -356,9 +361,16 @@ def prepare_audit( or the caller, never from prompt.md: a prompt that begins with another version's header is not adopted. Prompts are written as UTF-8 bytes, with no newline translation. + + ``prediction_reader`` is forwarded to case assembly so release callers + can use their bound CSV without discovering or rewriting predictions. """ template_header(template_version) - cases = build_audit_cases(country_dir, grounding_lookup=grounding_lookup) + cases = build_audit_cases( + country_dir, + grounding_lookup=grounding_lookup, + prediction_reader=prediction_reader, + ) audit_dir.mkdir(parents=True, exist_ok=True) (audit_dir / "schema.json").write_text(json.dumps(AUDIT_OUTPUT_SCHEMA, indent=2)) cases_root = audit_dir / "cases" diff --git a/policybench/case_annotations.py b/policybench/case_annotations.py index 47cf030e..ea91cce6 100644 --- a/policybench/case_annotations.py +++ b/policybench/case_annotations.py @@ -4,6 +4,7 @@ import argparse from collections import Counter +from collections.abc import Callable from pathlib import Path from typing import Sequence @@ -108,10 +109,18 @@ def _expected_prediction_rows( return merged -def wrong_prediction_rows(country_dir: Path) -> pd.DataFrame: - """Return all wrong prediction rows with row-level audit annotations.""" +def wrong_prediction_rows( + country_dir: Path, + *, + prediction_reader: Callable[[Path], pd.DataFrame] | None = None, +) -> pd.DataFrame: + """Return all wrong prediction rows with row-level audit annotations. + + Release consumers can supply a reader for their bound prediction file; + other callers retain the full-run loader's per-model discovery behavior. + """ reference = pd.read_csv(_reference_path(country_dir)) - predictions = load_predictions(country_dir) + predictions = (prediction_reader or load_predictions)(country_dir) merged = _expected_prediction_rows(reference, predictions) merged["score"] = [ threshold_score_single_prediction(variable, truth, prediction) diff --git a/policybench/config.py b/policybench/config.py index 567bff84..cdb943b7 100644 --- a/policybench/config.py +++ b/policybench/config.py @@ -156,8 +156,9 @@ # id. The frozen row's cost is its recorded per-call cost: reconstructed from # token counts at the list price configured at request time, or the # provider-reported charge where no reconstruction was available (see -# eval_no_tools usage accounting). List-price overrides apply at request time, not -# retroactively to recorded costs. Analysis preserves each recorded total. +# eval_no_tools usage accounting). A list-price override applies to +# requests made after it is set and leaves recorded costs unchanged. Analysis +# preserves each recorded total. PRICE_OVERRIDES_PER_1M: dict[str, dict[str, float]] = { # GPT-5.6 list prices from OpenAI's general-availability announcement # (https://openai.com/index/gpt-5-6/, retrieved 2026-07-09). diff --git a/policybench/paper_results.py b/policybench/paper_results.py index d289c601..fd751dc0 100644 --- a/policybench/paper_results.py +++ b/policybench/paper_results.py @@ -86,11 +86,14 @@ # The October 2026 engine moves' audits, oldest first: each holds its builder, # its fix-module evidence, and the timing record and publication check # scripts/sweep_timing.py writes there. The timing accessors read the newest -# one, whose builder made the last upgrade (the 2026-10-12 audit moved the -# references from 2.38.6 to 2.41.0, after the 2026-10-09 audit's move to 2.38.6). +# one, whose builder made the last upgrade (the 2026-10-22 audit moved the +# references from 2.41.0 to 2.60.0, after the 2026-10-12 audit's move from +# 2.38.6 to 2.41.0 and the 2026-10-09 audit's move to 2.38.6); a view of an +# earlier move reads its own audit's record. OCTOBER_UPGRADE_AUDITS = ( "reference_audit/2026-10-09-engine-upgrade", "reference_audit/2026-10-12-engine-upgrade", + "reference_audit/2026-10-22-engine-upgrade", ) OCTOBER_UPGRADE_AUDIT = OCTOBER_UPGRADE_AUDITS[-1] OCTOBER_SWEEP_TIMING = ( @@ -146,6 +149,18 @@ "Idaho's $10 permanent building fund tax (Idaho Code 63-3082), which " "policyengine-us now counts in state income tax" ), + # The 2026-10-22 audit's two scored changes (its README's table). + # The paper's paragraph on that move states the breakfast laws' conditions, + # which policyengine-us does not model. + "state_universal_free_breakfast_10238": ( + "the free school breakfast that Pennsylvania (Act 33 of 2023) and " + "Arkansas (Act 123 of 2025) give students at covered schools" + ), + "ca_snap_mce_no_net_income_test_10036": ( + "California's modified categorical eligibility for CalFresh, which has " + "no net income test even for a household with an elderly or disabled " + "member" + ), } UPSTREAM_PR = re.compile(r"policyengine-us#(\d+)") @@ -605,6 +620,7 @@ def references_as_of( "gpt-6-astra": "GPT-6 Astra", "gpt-6-sol": "GPT-6 Sol", "gpt-6.1-sol": "GPT-6.1 Sol", + "gpt-6.1-terra": "GPT-6.1 Terra", "gpt-6-luna": "GPT-6 Luna", "gpt-5.6-sol": "GPT-5.6 Sol", "gpt-5.6-terra": "GPT-5.6 Terra", @@ -2100,19 +2116,28 @@ def engine_upgrade_restored_split_sentence(self) -> str: @cached_property def engine_upgrade_timing(self) -> dict | None: - """The last upgrade's sweep timing record, when that upgrade is the - October 2026 audit's build and the record is written (None before).""" + """The last upgrade's sweep timing record, when that upgrade is one + of the October 2026 audits' builds and the record is written (None + before): the newest audit's at OCTOBER_SWEEP_TIMING, an earlier one's + in its own verification folder (an upgrade_view of its move).""" last = self.last_engine_upgrade - if last is None or not str(last.revision.get("builder", "")).startswith( - OCTOBER_UPGRADE_AUDIT - ): + if last is None: return None - if not OCTOBER_SWEEP_TIMING.is_file(): + builder = str(last.revision.get("builder", "")) + audit = builder.split(";")[0].strip().split("/scripts/")[0] + if audit not in OCTOBER_UPGRADE_AUDITS: return None - timing = json.loads(OCTOBER_SWEEP_TIMING.read_text()) + path = ( + OCTOBER_SWEEP_TIMING + if audit == OCTOBER_UPGRADE_AUDIT + else ROOT / audit / "verification" / "sweep_timing.json" + ) + if not path.is_file(): + return None + timing = json.loads(path.read_text()) if timing["reference_sweep"]["engine"] != last.engine_version: raise ValueError( - f"{OCTOBER_SWEEP_TIMING} times policyengine-us " + f"{path} times policyengine-us " f"{timing['reference_sweep']['engine']}, not {last.engine_version}" ) return timing @@ -2132,7 +2157,10 @@ def engine_upgrade_timing_sentence(self) -> str: read_at = timing["pypi"]["read_at_utc"] check = timing.get("publication_check") if check is None or check["engine"] != timing["pypi"]["newest_at_read"]: - raise ValueError(f"{OCTOBER_SWEEP_TIMING} records no publication check") + raise ValueError( + f"the timing record of the move to {engine} records no " + "publication check" + ) when = f"PolicyBench checked PyPI on {read_at[:10]} at {read_at[11:16]} UTC" if check["engine"] == engine: checked = f"It was still the newest release when {when}." @@ -2281,10 +2309,12 @@ def engine_upgrade_change_summary_sentence(self) -> str: "no output from scoring." ) references = "reference" if beyond == 1 else "references" - outputs = "output" if removed == 1 else "outputs" + # "no output", as the sentence above says it; counts as words. + outputs = "output" if removed in (0, 1) else "outputs" + within_words = count_word(within) if within else "none" return ( f"The move changes {count_word(beyond)} scored {references} beyond the " - f"dollar tolerance and {within} within it, and removes " + f"dollar tolerance and {within_words} within it, and removes " f"{count_word(removed)} {outputs} from scoring." ) diff --git a/pyproject.toml b/pyproject.toml index 7aa74caf..60347795 100644 --- a/pyproject.toml +++ b/pyproject.toml @@ -15,7 +15,7 @@ dependencies = [ "pandas>=2.0", "numpy>=1.25", # Generator.spawn (policybench.uk_audit) "policyengine==6.1.2", - "policyengine-us==2.41.0", + "policyengine-us==2.60.0", "policyengine-uk==2.126.7", "anthropic>=0.115.1", "google-genai>=2.10.0", diff --git a/reference_audit/2026-09-28/verification/judge_verdicts.json b/reference_audit/2026-09-28/verification/judge_verdicts.json index 924792a5..5e99b379 100644 --- a/reference_audit/2026-09-28/verification/judge_verdicts.json +++ b/reference_audit/2026-09-28/verification/judge_verdicts.json @@ -38,10 +38,10 @@ "committed_on": "2026-10-10" }, "2026-10-14": { - "commit": null, + "commit": "bf845cbe4e92de495150c8660c35ea357d996a8c", "release": "dashboard-data-20261014", - "pull_request": null, - "adjudications_written_on": "2026-10-14" + "pull_request": 221, + "committed_on": "2026-10-14" } }, "cases": { @@ -933,6 +933,14 @@ "reference_suspect": false, "judged_at_utc": "2026-09-23T00:27:11.981428+00:00", "verdict_sha256": "0ae103e79bef21843fef6e173d865f26761c33ed1648a8d6d9fe1877c0d11408" + }, + "published": { + "release": "dashboard-data-20261014", + "commit": "bf845cbe4e92de495150c8660c35ea357d996a8c", + "judge_model": "claude-opus-5-5", + "case_failure_source": "llm_error", + "case_failure_subtype": "state_local_rule", + "judged_on_utc": "2026-10-14" } }, "us__scenario_066__snap": { @@ -2128,6 +2136,14 @@ "reference_suspect": false, "judged_at_utc": "2026-10-13T19:09:37.041751+00:00", "verdict_sha256": "72a05641e920398bbc9226f62c6218c8c7e7d3c85cb61ede2e8ed7bf04ee6636" + }, + "published": { + "release": "dashboard-data-20261014", + "commit": "bf845cbe4e92de495150c8660c35ea357d996a8c", + "judge_model": "claude-opus-5-5", + "case_failure_source": "llm_error", + "case_failure_subtype": "thresholds_rates", + "judged_on_utc": "2026-10-13" } } } diff --git a/reference_audit/2026-10-22-engine-upgrade/verification/publication_check_2_78_0.csv b/reference_audit/2026-10-22-engine-upgrade/verification/publication_check_2_78_0.csv new file mode 100644 index 00000000..dd922119 --- /dev/null +++ b/reference_audit/2026-10-22-engine-upgrade/verification/publication_check_2_78_0.csv @@ -0,0 +1,1985 @@ +scenario_id,state,variable,reference_engine,engine,reference_value,value,delta,same,scored +scenario_000,TX,federal_income_tax_before_refundable_credits,2.60.0,2.78.0,2906.45361328125,2906.45361328125,0.0,True,True +scenario_000,TX,federal_refundable_credits,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_000,TX,free_school_meals_eligible,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_000,TX,head_chip_eligible,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_000,TX,head_medicaid_eligible,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_000,TX,head_medicare_eligible,2.60.0,2.78.0,1.0,1.0,0.0,True,True +scenario_000,TX,head_wic_eligible,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_000,TX,local_income_tax,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_000,TX,payroll_tax,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_000,TX,reduced_price_school_meals_eligible,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_000,TX,self_employment_tax,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_000,TX,snap,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_000,TX,ssi,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_000,TX,state_income_tax_before_refundable_credits,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_000,TX,state_refundable_credits,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_000,TX,tanf,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_001,VA,federal_income_tax_before_refundable_credits,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_001,VA,federal_refundable_credits,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_001,VA,free_school_meals_eligible,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_001,VA,head_chip_eligible,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_001,VA,head_medicaid_eligible,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_001,VA,head_medicare_eligible,2.60.0,2.78.0,1.0,1.0,0.0,True,True +scenario_001,VA,head_wic_eligible,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_001,VA,local_income_tax,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_001,VA,payroll_tax,2.60.0,2.78.0,2223.393798828125,2223.393798828125,0.0,True,True +scenario_001,VA,reduced_price_school_meals_eligible,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_001,VA,self_employment_tax,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_001,VA,snap,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_001,VA,spouse_chip_eligible,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_001,VA,spouse_medicaid_eligible,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_001,VA,spouse_medicare_eligible,2.60.0,2.78.0,1.0,1.0,0.0,True,True +scenario_001,VA,spouse_wic_eligible,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_001,VA,ssi,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_001,VA,state_income_tax_before_refundable_credits,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_001,VA,state_refundable_credits,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_001,VA,tanf,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_002,WA,federal_income_tax_before_refundable_credits,2.60.0,2.78.0,1890.300048828125,1890.300048828125,0.0,True,False +scenario_002,WA,federal_refundable_credits,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_002,WA,free_school_meals_eligible,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_002,WA,head_chip_eligible,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_002,WA,head_medicaid_eligible,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_002,WA,head_medicare_eligible,2.60.0,2.78.0,1.0,1.0,0.0,True,True +scenario_002,WA,head_wic_eligible,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_002,WA,local_income_tax,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_002,WA,payroll_tax,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_002,WA,reduced_price_school_meals_eligible,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_002,WA,self_employment_tax,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_002,WA,snap,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_002,WA,spouse_chip_eligible,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_002,WA,spouse_medicaid_eligible,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_002,WA,spouse_medicare_eligible,2.60.0,2.78.0,1.0,1.0,0.0,True,True +scenario_002,WA,spouse_wic_eligible,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_002,WA,ssi,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_002,WA,state_income_tax_before_refundable_credits,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_002,WA,state_refundable_credits,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_002,WA,tanf,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_003,TX,federal_income_tax_before_refundable_credits,2.60.0,2.78.0,22400.654296875,22400.654296875,0.0,True,True +scenario_003,TX,federal_refundable_credits,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_003,TX,free_school_meals_eligible,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_003,TX,head_chip_eligible,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_003,TX,head_medicaid_eligible,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_003,TX,head_medicare_eligible,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_003,TX,head_wic_eligible,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_003,TX,local_income_tax,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_003,TX,payroll_tax,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_003,TX,reduced_price_school_meals_eligible,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_003,TX,self_employment_tax,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_003,TX,snap,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_003,TX,spouse_chip_eligible,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_003,TX,spouse_medicaid_eligible,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_003,TX,spouse_medicare_eligible,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_003,TX,spouse_wic_eligible,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_003,TX,ssi,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_003,TX,state_income_tax_before_refundable_credits,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_003,TX,state_refundable_credits,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_003,TX,tanf,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_004,NY,federal_income_tax_before_refundable_credits,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_004,NY,federal_refundable_credits,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_004,NY,free_school_meals_eligible,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_004,NY,head_chip_eligible,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_004,NY,head_medicaid_eligible,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_004,NY,head_medicare_eligible,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_004,NY,head_wic_eligible,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_004,NY,local_income_tax,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_004,NY,payroll_tax,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_004,NY,reduced_price_school_meals_eligible,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_004,NY,self_employment_tax,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_004,NY,snap,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_004,NY,spouse_chip_eligible,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_004,NY,spouse_medicaid_eligible,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_004,NY,spouse_medicare_eligible,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_004,NY,spouse_wic_eligible,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_004,NY,ssi,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_004,NY,state_income_tax_before_refundable_credits,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_004,NY,state_refundable_credits,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_004,NY,tanf,2.60.0,2.78.0,0.0,0.0,0.0,True,True 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+scenario_119,VA,child1_wic_eligible,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_119,VA,child2_chip_eligible,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_119,VA,child2_early_head_start_eligible,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_119,VA,child2_head_start_eligible,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_119,VA,child2_medicaid_eligible,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_119,VA,child2_medicare_eligible,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_119,VA,child2_wic_eligible,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_119,VA,federal_income_tax_before_refundable_credits,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_119,VA,federal_refundable_credits,2.60.0,2.78.0,3366.07373046875,3366.07373046875,0.0,True,True +scenario_119,VA,free_school_meals_eligible,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_119,VA,head_chip_eligible,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_119,VA,head_medicaid_eligible,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_119,VA,head_medicare_eligible,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_119,VA,head_wic_eligible,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_119,VA,local_income_tax,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_119,VA,payroll_tax,2.60.0,2.78.0,4207.5,4207.5,0.0,True,True +scenario_119,VA,reduced_price_school_meals_eligible,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_119,VA,self_employment_tax,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_119,VA,snap,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_119,VA,ssi,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_119,VA,state_income_tax_before_refundable_credits,2.60.0,2.78.0,1756.681396484375,1756.681396484375,0.0,True,True +scenario_119,VA,state_refundable_credits,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_119,VA,tanf,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_120,CT,federal_income_tax_before_refundable_credits,2.60.0,2.78.0,40423.17578125,40423.17578125,0.0,True,False +scenario_120,CT,federal_refundable_credits,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_120,CT,free_school_meals_eligible,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_120,CT,head_chip_eligible,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_120,CT,head_medicaid_eligible,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_120,CT,head_medicare_eligible,2.60.0,2.78.0,1.0,1.0,0.0,True,True +scenario_120,CT,head_wic_eligible,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_120,CT,local_income_tax,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_120,CT,payroll_tax,2.60.0,2.78.0,13496.1552734375,13496.1552734375,0.0,True,True +scenario_120,CT,reduced_price_school_meals_eligible,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_120,CT,self_employment_tax,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_120,CT,snap,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_120,CT,ssi,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_120,CT,state_income_tax_before_refundable_credits,2.60.0,2.78.0,11919.0576171875,11919.0576171875,0.0,True,True +scenario_120,CT,state_refundable_credits,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_120,CT,tanf,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_121,SC,federal_income_tax_before_refundable_credits,2.60.0,2.78.0,875.3375244140625,886.3175659179688,10.98004150390625,False,False +scenario_121,SC,federal_refundable_credits,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_121,SC,free_school_meals_eligible,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_121,SC,head_chip_eligible,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_121,SC,head_medicaid_eligible,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_121,SC,head_medicare_eligible,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_121,SC,head_wic_eligible,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_121,SC,local_income_tax,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_121,SC,payroll_tax,2.60.0,2.78.0,1963.3724365234375,1963.3724365234375,0.0,True,True +scenario_121,SC,reduced_price_school_meals_eligible,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_121,SC,self_employment_tax,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_121,SC,snap,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_121,SC,ssi,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_121,SC,state_income_tax_before_refundable_credits,2.60.0,2.78.0,212.23350524902344,212.23350524902344,0.0,True,False +scenario_121,SC,state_refundable_credits,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_121,SC,tanf,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_122,MN,federal_income_tax_before_refundable_credits,2.60.0,2.78.0,4746.66162109375,4746.66162109375,0.0,True,True +scenario_122,MN,federal_refundable_credits,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_122,MN,free_school_meals_eligible,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_122,MN,head_chip_eligible,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_122,MN,head_medicaid_eligible,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_122,MN,head_medicare_eligible,2.60.0,2.78.0,1.0,1.0,0.0,True,True +scenario_122,MN,head_wic_eligible,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_122,MN,local_income_tax,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_122,MN,payroll_tax,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_122,MN,reduced_price_school_meals_eligible,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_122,MN,self_employment_tax,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_122,MN,snap,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_122,MN,ssi,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_122,MN,state_income_tax_before_refundable_credits,2.60.0,2.78.0,1025.54150390625,1025.54150390625,0.0,True,True +scenario_122,MN,state_refundable_credits,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_122,MN,tanf,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_123,PA,child1_chip_eligible,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_123,PA,child1_early_head_start_eligible,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_123,PA,child1_head_start_eligible,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_123,PA,child1_medicaid_eligible,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_123,PA,child1_medicare_eligible,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_123,PA,child1_wic_eligible,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_123,PA,federal_income_tax_before_refundable_credits,2.60.0,2.78.0,5200.240234375,5200.240234375,0.0,True,False +scenario_123,PA,federal_refundable_credits,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_123,PA,free_school_meals_eligible,2.60.0,2.78.0,1.0,1.0,0.0,True,True +scenario_123,PA,head_chip_eligible,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_123,PA,head_medicaid_eligible,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_123,PA,head_medicare_eligible,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_123,PA,head_wic_eligible,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_123,PA,local_income_tax,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_123,PA,payroll_tax,2.60.0,2.78.0,11194.0,11194.0,0.0,True,True +scenario_123,PA,reduced_price_school_meals_eligible,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_123,PA,self_employment_tax,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_123,PA,snap,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_123,PA,spouse_chip_eligible,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_123,PA,spouse_medicaid_eligible,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_123,PA,spouse_medicare_eligible,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_123,PA,spouse_wic_eligible,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_123,PA,ssi,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_123,PA,state_income_tax_before_refundable_credits,2.60.0,2.78.0,3070.061279296875,3070.061279296875,0.0,True,False +scenario_123,PA,state_refundable_credits,2.60.0,2.78.0,0.0,0.0,0.0,True,True +scenario_123,PA,tanf,2.60.0,2.78.0,0.0,0.0,0.0,True,True diff --git a/reference_audit/2026-10-22-engine-upgrade/verification/sweep_timing.json b/reference_audit/2026-10-22-engine-upgrade/verification/sweep_timing.json index 0b4c989b..ec0757ad 100644 --- a/reference_audit/2026-10-22-engine-upgrade/verification/sweep_timing.json +++ b/reference_audit/2026-10-22-engine-upgrade/verification/sweep_timing.json @@ -2,10 +2,59 @@ "note": "When PolicyBench began sweeping the references for the 2026-10-22 move, which policyengine-us release was the newest then and at publication, and the publication check. Times are UTC. The PyPI upload times were read from the PyPI JSON API; the install and first-output times are filesystem birth times (st_birthtime) of the engine's dist-info directory and of the first file the sweep wrote.", "pypi": { "source": "https://pypi.org/pypi/policyengine-us/json", - "read_at_utc": "2026-10-23T02:31:23Z", - "newest_at_read": "2.60.0", + "read_at_utc": "2026-10-29T16:52:44Z", + "newest_at_read": "2.78.0", "wheel_uploaded_at_utc": { - "2.60.0": "2026-10-22T22:47:49.733557Z" + "2.60.0": "2026-10-22T22:47:49.733557Z", + "2.60.1": "2026-10-23T03:30:37.442064Z", + "2.60.2": "2026-10-23T04:15:47.662799Z", + "2.60.3": "2026-10-23T07:07:55.387918Z", + "2.60.4": "2026-10-23T09:48:24.923292Z", + "2.61.0": "2026-10-23T18:29:15.101996Z", + "2.61.1": "2026-10-23T18:44:15.251447Z", + "2.61.2": "2026-10-23T20:17:37.611967Z", + "2.61.3": "2026-10-23T20:28:24.843428Z", + "2.62.0": "2026-10-23T21:36:39.733462Z", + "2.62.1": "2026-10-23T21:40:44.941120Z", + "2.62.2": "2026-10-23T22:09:18.238660Z", + "2.62.3": "2026-10-24T00:11:28.317966Z", + "2.62.4": "2026-10-24T02:39:09.187427Z", + "2.62.5": "2026-10-24T03:31:18.537041Z", + "2.62.6": "2026-10-24T06:27:11.791222Z", + "2.62.7": "2026-10-24T14:07:44.171161Z", + "2.62.8": "2026-10-24T14:21:23.608482Z", + "2.62.9": "2026-10-24T16:31:23.764262Z", + "2.62.10": "2026-10-24T16:48:55.994807Z", + "2.62.11": "2026-10-24T17:06:53.906330Z", + "2.62.12": "2026-10-24T22:04:34.901243Z", + "2.63.0": "2026-10-25T00:08:00.161793Z", + "2.63.1": "2026-10-25T09:21:28.772809Z", + "2.63.2": "2026-10-25T12:26:25.288143Z", + "2.63.3": "2026-10-25T12:54:07.631372Z", + "2.63.4": "2026-10-26T05:58:00.380470Z", + "2.64.0": "2026-10-26T08:08:30.422052Z", + "2.64.1": "2026-10-26T11:39:03.110833Z", + "2.65.0": "2026-10-26T16:11:45.255246Z", + "2.66.0": "2026-10-26T21:09:24.812055Z", + "2.66.1": "2026-10-26T23:05:25.665726Z", + "2.67.0": "2026-10-27T00:22:32.111840Z", + "2.67.1": "2026-10-27T02:56:09.094051Z", + "2.68.0": "2026-10-27T05:33:19.895893Z", + "2.72.4": "2026-10-27T21:01:22.626471Z", + "2.72.5": "2026-10-27T21:16:28.095349Z", + "2.73.0": "2026-10-27T22:47:11.881679Z", + "2.73.1": "2026-10-27T22:51:51.378975Z", + "2.73.2": "2026-10-27T23:03:52.976777Z", + "2.74.0": "2026-10-28T00:29:19.307712Z", + "2.74.1": "2026-10-28T00:58:10.242290Z", + "2.74.2": "2026-10-28T01:08:25.515876Z", + "2.75.0": "2026-10-28T09:46:49.624120Z", + "2.75.1": "2026-10-28T15:02:18.695383Z", + "2.76.0": "2026-10-28T20:42:26.289739Z", + "2.76.1": "2026-10-29T08:57:31.812241Z", + "2.76.2": "2026-10-29T08:53:43.114400Z", + "2.77.0": "2026-10-29T13:23:16.679533Z", + "2.78.0": "2026-10-29T15:09:21.050989Z" }, "yanked_newer": {} }, @@ -26,8 +75,27 @@ "first_output_sha256": "98b0257548477a69f8c9f3cbdd85bb6fdbc430529189821bcd45068672f06008" }, "publication_check": { - "engine": "2.60.0", - "result": "policyengine-us 2.60.0, the reference engine, was still the newest release when PolicyBench read PyPI", + "engine": "2.78.0", + "engine_installed_at_utc": "2026-10-29T16:52:23Z", + "engine_installed_evidence": "results/local/terra/publication-check-venv/lib/python3.12/site-packages/policyengine_us-2.78.0.dist-info", + "check_computed": "results/local/check-sweep-2.78.0-ll0m8g2t/sweep/computed.csv", + "check_computed_sha256": "48e18d66fd19e17503edad2747a7382e625cbc8b5d6db7967a3dcb269835027d", + "check_sweep": { + "builder_sha256": "d4b00204390c6ada97bdf91358dc3d60ae3307d101062b8982fa62923cc9c645", + "venv": "results/local/terra/publication-check-venv", + "command": "build_references_upgrade.py --actions --allow-draft", + "exit_code": 1, + "engine_install": { + "version": "2.78.0", + "files_verified": 20255, + "editable": false, + "imported_from_package": true, + "fresh_bytecode_cache": true + } + }, + "output_at_utc": "2026-10-29T17:01:42Z", + "output": "reference_audit/2026-10-22-engine-upgrade/verification/publication_check_2_78_0.csv", + "output_sha256": "0b4d2210b8ae96de64a9aa56281c8f12d3959a077503a8c4f59f748d5633055b", "build": "reference_audit/2026-10-22-engine-upgrade/reference-build", "build_sha256": { "computed.csv": "98b0257548477a69f8c9f3cbdd85bb6fdbc430529189821bcd45068672f06008", @@ -36,6 +104,17 @@ "reference_exclusions.json": "91408c0f3d49e1984b436164a047f8cedc3e501feb2099ba0e7d2782ee8ac73d", "builder": "d4b00204390c6ada97bdf91358dc3d60ae3307d101062b8982fa62923cc9c645" }, - "scored_outputs": 1935 + "scored_outputs": 1935, + "outputs": 1984, + "same": 1983, + "differ": [ + "scenario_121|federal_income_tax_before_refundable_credits" + ], + "scored_same": 1935, + "scored_differ": [], + "excluded_differ": [ + "scenario_121|federal_income_tax_before_refundable_credits" + ], + "max_abs_delta": 10.98004150390625 } } diff --git a/reference_audit/2026-10-29-mn-renters-crp/README.md b/reference_audit/2026-10-29-mn-renters-crp/README.md new file mode 100644 index 00000000..c4ed0ea5 --- /dev/null +++ b/reference_audit/2026-10-29-mn-renters-crp/README.md @@ -0,0 +1,38 @@ +# Minnesota renter's credit: the Certificate of Rent Paid input + +The GPT-6.1 Terra release's second review (2026-10-29) found that scenario_122's scored Minnesota `state_refundable_credits` reference of $0 rests on an input no prompt states. This audit traces that output and checks every other Minnesota output for the same dependence. + +## What the engine does + +- `mn_renters_credit_eligible` requires `mn_renters_credit_qualifying_crp`, a boolean tax-unit input with `default_value = False` in policyengine-us 2.41.0 and 2.60.0. The variable cites Minn. Stat. 290.0693, the Department of Revenue's CRP instructions and Form M1RENT. +- The certified household data never carried the input, and the 2026-09-28 conventions (`reference_audit/2026-09-28/fixes/latest_final.py`) leave it unset. Every reference build since has computed the renter's credit with no CRP. +- Minn. Stat. 290.0693 subd. 4 requires the owner or managing agent of a rented homestead to furnish a CRP to a renter on December 31. + +## Scenario_122 + +`scripts/trace_122.py` traces the renter's credit on the installed engine (`verification/trace_122_2_60_0.json` on 2.60.0, `trace_122_2_41_0.json` on 2.41.0). Both engines agree: + +- renter's credit household income: $65,346.18, under 2026's $79,330 first zero threshold; +- rent constituting property taxes: $4,800; +- as built: not eligible, so the credit and `mn_refundable_credits` are $0; +- with a qualifying CRP: eligible, with a credit of $1,921. + +The prompt lists "pre-subsidy rent: $28,235" and no CRP. It tells models to treat an unlisted boolean as false and not to infer unlisted facts. + +## Every Minnesota output + +`scripts/sweep_crp.py` recomputes each output of the two Minnesota households as built and with the CRP set on every tax unit. Against the 2026-10-22 build on 2.60.0 (`verification/crp_sweep.json`) and against release 20261014 on 2.41.0 (`verification/crp_sweep_2_41_0.json`), the as-built pass reproduces every scored reference, and the CRP moves scenario_122's `state_refundable_credits` alone. + +## The ruling + +The output stays scored in this release (`docs/terra/design.md`, under the exclusion records). The exclusion rule would remove an output whose reference rests on an unstated input, while the prompt's instruction for unlisted booleans gives the reference's reading. Max's d2180 decides it for the next release. + +## Rerunning + +From the repository root, with `PYTHONPATH` at the root: + +```bash +.venv/bin/python reference_audit/2026-10-29-mn-renters-crp/scripts/sweep_crp.py reference_audit/2026-10-29-mn-renters-crp/verification/crp_sweep.json +``` + +With policyengine-us 2.41.0 installed, `--against base` checks release 20261014's references instead. `trace_122.py OUT_JSON` writes the trace. diff --git a/reference_audit/2026-10-29-mn-renters-crp/scripts/sweep_crp.py b/reference_audit/2026-10-29-mn-renters-crp/scripts/sweep_crp.py new file mode 100644 index 00000000..a24723e1 --- /dev/null +++ b/reference_audit/2026-10-29-mn-renters-crp/scripts/sweep_crp.py @@ -0,0 +1,146 @@ +"""Which references move when a Minnesota renter holds a qualifying CRP. + +Release review r2 of the GPT-6.1 Terra board (2026-10-29) found that scenario +122's Minnesota refundable credits reference is $0 only because +mn_renters_credit_qualifying_crp, an input no prompt states, defaults to +False in policyengine-us. mn_renters_credit_eligible requires it, so with the +default no Minnesota household gets the renter's credit. + +This sweep recomputes every output of every Minnesota household twice on the +installed policyengine-us, as the 2026-10-22 build computes its references +(reference_audit/2026-09-28/fixes/latest_final.py's reform, households built by +reference_audit/2026-09-28/scripts/sweep.py's build_situation, both pinned by +that build): once as built, and once with mn_renters_credit_qualifying_crp +set to true on every tax unit. The first pass must reproduce the build's +reference for every scored output. Every output the second pass moves beyond +the paper's exact-match tolerance is listed, with both values. + +With --against base it checks the first pass against release 20261014's +references instead (the builder's load_base, pinned), for a run on +policyengine-us 2.41.0, the engine those references and the exclusion record's +ruled records name. + +Usage: python sweep_crp.py OUT_JSON [--against build|base] +""" + +import datetime +import importlib.util +import io +import json +import sys +from importlib.metadata import version +from pathlib import Path + +HERE = Path(__file__).resolve().parent +ROOT = HERE.parents[2] +BUILDER_PATH = ROOT / "reference_audit/2026-10-22-engine-upgrade/scripts/build_references_upgrade.py" +BUILD = ROOT / "reference_audit/2026-10-22-engine-upgrade/reference-build" +INPUT = "mn_renters_credit_qualifying_crp" + + +def load(name: str, path: Path): + spec = importlib.util.spec_from_file_location(name, path) + module = importlib.util.module_from_spec(spec) + sys.modules[name] = module + spec.loader.exec_module(module) + return module + + +def with_crp(situation: dict, scenario) -> dict: + units = situation.get("tax_units") or {} + if not units: + raise SystemExit(f"{scenario.id}: the built household has no tax unit") + for unit in units.values(): + unit[INPUT] = {str(YEAR): True} + return situation + + +def main() -> None: + out_path = Path(sys.argv[1]) + against = sys.argv[3] if sys.argv[2:3] == ["--against"] else "build" + if against not in ("build", "base") or len(sys.argv) not in (2, 4): + raise SystemExit("usage: sweep_crp.py OUT_JSON [--against build|base]") + sys.path.insert(0, str(ROOT)) + builder = load("crp_builder", BUILDER_PATH) + global YEAR + YEAR = builder.YEAR + import pandas as pd + from policyengine_us import CountryTaxBenefitSystem + + from policybench.scenarios import scenario_from_dict + + base = builder.load_base() + builder.fix_module_pins(base.meta, builder.FIXES) + harness_pin = builder.harness_pin() + harness = builder.load_module("crp_sweep_harness", builder.HARNESS) + final = builder.load_module(f"crp_{builder.FIX_ENTRY}", builder.FIXES / f"{builder.FIX_ENTRY}.py") + + scenarios = pd.read_csv(io.StringIO(base.scenarios_csv)) + mn = sorted( + row["scenario_id"] + for _, row in scenarios.iterrows() + if scenario_from_dict(json.loads(row["scenario_json"])).state == "MN" + ) + if against == "base": + values = {key: float(value) for key, value in base.reference.values().items()} + exclusions = base.exclusions["exclusions"] + else: + reference = pd.read_csv(BUILD / "reference_outputs.csv") + values = {(row.scenario_id, row.variable): float(row.value) for row in reference.itertuples()} + exclusions = json.loads((BUILD / "reference_exclusions.json").read_text())["exclusions"] + excluded = {(e["scenario_id"], e["variable"]) for e in exclusions} + keys = [key for key in values if key[0] in set(mn)] + + system = CountryTaxBenefitSystem(reform=final.reform) + plain = builder.compute_items(system, scenarios, keys, harness.build_situation) + crp = builder.compute_items(system, scenarios, keys, harness.build_situation, patches=(with_crp,)) + + mismatched = [ + {"scenario_id": k[0], "variable": k[1], "reference": values[k], "recomputed": plain[k]} + for k in keys + if k not in excluded and builder.beyond(k[1], values[k], plain[k]) + ] + moved = [ + { + "scenario_id": k[0], + "variable": k[1], + "scored": k not in excluded, + "reference": values[k], + "as_built": plain[k], + "with_crp": crp[k], + } + for k in keys + if builder.beyond(k[1], plain[k], crp[k]) + ] + doc = { + "question": f"Which outputs move when every Minnesota tax unit sets {INPUT} to true?", + "engine": f"policyengine-us {version('policyengine-us')}", + "policyengine_core": version("policyengine-core"), + "computed_at_utc": datetime.datetime.now(datetime.timezone.utc).strftime("%Y-%m-%dT%H:%M:%SZ"), + "conventions": f"{builder.FIXES_REL}/{builder.FIX_ENTRY}.py", + "harness": harness_pin, + "references": ( + str(BUILD.relative_to(ROOT)) + if against == "build" + else f"release 20261014 at {builder.BASE_COMMIT[:12]} (load_base)" + ), + "minnesota_households": mn, + "outputs_checked": len(keys), + "scored_outputs_checked": sum(k not in excluded for k in keys), + "baseline_mismatches": mismatched, + "moved": moved, + } + out_path.parent.mkdir(parents=True, exist_ok=True) + out_path.write_text(json.dumps(doc, indent=2) + "\n") + print( + f"{len(mn)} Minnesota households, {len(keys)} outputs; " + f"{len(mismatched)} baseline mismatches; {len(moved)} moved with a qualifying CRP" + ) + for item in moved: + print(f" {item['scenario_id']} {item['variable']}: {item['as_built']} -> {item['with_crp']} (scored={item['scored']})") + if mismatched: + raise SystemExit("the as-built pass does not reproduce the build's scored references") + + +if __name__ == "__main__": + main() diff --git a/reference_audit/2026-10-29-mn-renters-crp/scripts/trace_122.py b/reference_audit/2026-10-29-mn-renters-crp/scripts/trace_122.py new file mode 100644 index 00000000..b1f668f6 --- /dev/null +++ b/reference_audit/2026-10-29-mn-renters-crp/scripts/trace_122.py @@ -0,0 +1,93 @@ +"""Scenario 122's Minnesota renter's credit, traced with and without a qualifying CRP. + +Builds the household as sweep_crp.py does (the 2026-10-22 builder's harness and +latest_final conventions) on the installed policyengine-us, then reads the +renter's credit's inputs and result twice: as built, where +mn_renters_credit_qualifying_crp keeps its default, and with it set to true. +It also reads the 2026 max_credit schedule's last threshold with a positive +credit. + +Usage: python trace_122.py OUT_JSON +""" + +import copy +import datetime +import importlib.util +import io +import json +import sys +from importlib.metadata import version +from pathlib import Path + +HERE = Path(__file__).resolve().parent +ROOT = HERE.parents[2] +BUILDER_PATH = ROOT / "reference_audit/2026-10-22-engine-upgrade/scripts/build_references_upgrade.py" +SCENARIO = "scenario_122" +VARIABLES = ( + "mn_renters_credit_qualifying_crp", + "mn_renters_credit_household_income", + "mn_rent_constituting_property_taxes", + "mn_renters_credit_property_tax_exempt", + "mn_renters_credit_eligible", + "mn_renters_credit", + "mn_refundable_credits", +) + + +def load(name: str, path: Path): + spec = importlib.util.spec_from_file_location(name, path) + module = importlib.util.module_from_spec(spec) + sys.modules[name] = module + spec.loader.exec_module(module) + return module + + +def main() -> None: + out_path = Path(sys.argv[1]) + sys.path.insert(0, str(ROOT)) + builder = load("trace_builder", BUILDER_PATH) + import pandas as pd + from policyengine_us import CountryTaxBenefitSystem, Simulation + + from policybench.scenarios import scenario_from_dict + + base = builder.load_base() + builder.fix_module_pins(base.meta, builder.FIXES) + harness = builder.load_module("trace_harness", builder.HARNESS) + final = builder.load_module(f"trace_{builder.FIX_ENTRY}", builder.FIXES / f"{builder.FIX_ENTRY}.py") + scenarios = pd.read_csv(io.StringIO(base.scenarios_csv)).set_index("scenario_id") + scenario = scenario_from_dict(json.loads(scenarios.loc[SCENARIO, "scenario_json"])) + system = CountryTaxBenefitSystem(reform=final.reform) + built = harness.build_situation(scenario) + + def trace(situation: dict) -> dict: + sim = Simulation(tax_benefit_system=system, situation=situation) + values = {} + for name in VARIABLES: + value = sim.calculate(name, builder.YEAR)[0] + values[name] = bool(value) if name in ("mn_renters_credit_qualifying_crp", "mn_renters_credit_property_tax_exempt", "mn_renters_credit_eligible") else round(float(value), 2) + return values + + with_crp = copy.deepcopy(built) + for unit in with_crp["tax_units"].values(): + unit["mn_renters_credit_qualifying_crp"] = {str(builder.YEAR): True} + schedule = system.parameters(f"{builder.YEAR}-01-01").gov.states.mn.tax.income.credits.renters.max_credit + brackets = [(float(t), float(a)) for t, a in zip(schedule.thresholds, schedule.amounts)] + positive = [t for t, a in brackets if a > 0] + doc = { + "scenario": SCENARIO, + "engine": f"policyengine-us {version('policyengine-us')}", + "policyengine_core": version("policyengine-core"), + "computed_at_utc": datetime.datetime.now(datetime.timezone.utc).strftime("%Y-%m-%dT%H:%M:%SZ"), + "conventions": f"{builder.FIXES_REL}/{builder.FIX_ENTRY}.py", + "max_credit_last_positive_threshold": max(positive), + "max_credit_first_zero_threshold": min(t for t, a in brackets if a == 0 and t > max(positive)), + "as_built": trace(built), + "with_qualifying_crp": trace(with_crp), + } + out_path.write_text(json.dumps(doc, indent=2) + "\n") + print(json.dumps(doc, indent=1)) + + +if __name__ == "__main__": + main() diff --git a/reference_audit/2026-10-29-mn-renters-crp/verification/crp_sweep.json b/reference_audit/2026-10-29-mn-renters-crp/verification/crp_sweep.json new file mode 100644 index 00000000..b01a8e69 --- /dev/null +++ b/reference_audit/2026-10-29-mn-renters-crp/verification/crp_sweep.json @@ -0,0 +1,29 @@ +{ + "question": "Which outputs move when every Minnesota tax unit sets mn_renters_credit_qualifying_crp to true?", + "engine": "policyengine-us 2.60.0", + "policyengine_core": "3.32.29", + "computed_at_utc": "2026-10-29T14:36:41Z", + "conventions": "reference_audit/2026-09-28/fixes/latest_final.py", + "harness": { + "path": "reference_audit/2026-09-28/scripts/sweep.py", + "sha256": "f4c7783453a473a1bedcf64ef554c3a2fc29f9d663626948d920ed3ef2ea2b69" + }, + "references": "reference_audit/2026-10-22-engine-upgrade/reference-build", + "minnesota_households": [ + "scenario_032", + "scenario_122" + ], + "outputs_checked": 42, + "scored_outputs_checked": 41, + "baseline_mismatches": [], + "moved": [ + { + "scenario_id": "scenario_122", + "variable": "state_refundable_credits", + "scored": true, + "reference": 0.0, + "as_built": 0.0, + "with_crp": 1921.0 + } + ] +} diff --git a/reference_audit/2026-10-29-mn-renters-crp/verification/crp_sweep_2_41_0.json b/reference_audit/2026-10-29-mn-renters-crp/verification/crp_sweep_2_41_0.json new file mode 100644 index 00000000..bc7fa50c --- /dev/null +++ b/reference_audit/2026-10-29-mn-renters-crp/verification/crp_sweep_2_41_0.json @@ -0,0 +1,29 @@ +{ + "question": "Which outputs move when every Minnesota tax unit sets mn_renters_credit_qualifying_crp to true?", + "engine": "policyengine-us 2.41.0", + "policyengine_core": "3.32.29", + "computed_at_utc": "2026-10-29T14:37:50Z", + "conventions": "reference_audit/2026-09-28/fixes/latest_final.py", + "harness": { + "path": "reference_audit/2026-09-28/scripts/sweep.py", + "sha256": "f4c7783453a473a1bedcf64ef554c3a2fc29f9d663626948d920ed3ef2ea2b69" + }, + "references": "release 20261014 at bf845cbe4e92 (load_base)", + "minnesota_households": [ + "scenario_032", + "scenario_122" + ], + "outputs_checked": 42, + "scored_outputs_checked": 41, + "baseline_mismatches": [], + "moved": [ + { + "scenario_id": "scenario_122", + "variable": "state_refundable_credits", + "scored": true, + "reference": 0.0, + "as_built": 0.0, + "with_crp": 1921.0 + } + ] +} diff --git a/reference_audit/2026-10-29-mn-renters-crp/verification/trace_122_2_41_0.json b/reference_audit/2026-10-29-mn-renters-crp/verification/trace_122_2_41_0.json new file mode 100644 index 00000000..e6f9ed4c --- /dev/null +++ b/reference_audit/2026-10-29-mn-renters-crp/verification/trace_122_2_41_0.json @@ -0,0 +1,27 @@ +{ + "scenario": "scenario_122", + "engine": "policyengine-us 2.41.0", + "policyengine_core": "3.32.29", + "computed_at_utc": "2026-10-29T14:42:32Z", + "conventions": "reference_audit/2026-09-28/fixes/latest_final.py", + "max_credit_last_positive_threshold": 77070.0, + "max_credit_first_zero_threshold": 79330.0, + "as_built": { + "mn_renters_credit_qualifying_crp": false, + "mn_renters_credit_household_income": 65346.18, + "mn_rent_constituting_property_taxes": 4800.0, + "mn_renters_credit_property_tax_exempt": false, + "mn_renters_credit_eligible": false, + "mn_renters_credit": 0.0, + "mn_refundable_credits": 0.0 + }, + "with_qualifying_crp": { + "mn_renters_credit_qualifying_crp": true, + "mn_renters_credit_household_income": 65346.18, + "mn_rent_constituting_property_taxes": 4800.0, + "mn_renters_credit_property_tax_exempt": false, + "mn_renters_credit_eligible": true, + "mn_renters_credit": 1921.0, + "mn_refundable_credits": 1921.0 + } +} diff --git a/reference_audit/2026-10-29-mn-renters-crp/verification/trace_122_2_60_0.json b/reference_audit/2026-10-29-mn-renters-crp/verification/trace_122_2_60_0.json new file mode 100644 index 00000000..9a0415cd --- /dev/null +++ b/reference_audit/2026-10-29-mn-renters-crp/verification/trace_122_2_60_0.json @@ -0,0 +1,27 @@ +{ + "scenario": "scenario_122", + "engine": "policyengine-us 2.60.0", + "policyengine_core": "3.32.29", + "computed_at_utc": "2026-10-29T14:41:58Z", + "conventions": "reference_audit/2026-09-28/fixes/latest_final.py", + "max_credit_last_positive_threshold": 77070.0, + "max_credit_first_zero_threshold": 79330.0, + "as_built": { + "mn_renters_credit_qualifying_crp": false, + "mn_renters_credit_household_income": 65346.18, + "mn_rent_constituting_property_taxes": 4800.0, + "mn_renters_credit_property_tax_exempt": false, + "mn_renters_credit_eligible": false, + "mn_renters_credit": 0.0, + "mn_refundable_credits": 0.0 + }, + "with_qualifying_crp": { + "mn_renters_credit_qualifying_crp": true, + "mn_renters_credit_household_income": 65346.18, + "mn_rent_constituting_property_taxes": 4800.0, + "mn_renters_credit_property_tax_exempt": false, + "mn_renters_credit_eligible": true, + "mn_renters_credit": 1921.0, + "mn_refundable_credits": 1921.0 + } +} diff --git a/scripts/date_terra_judge_verdicts.py b/scripts/date_terra_judge_verdicts.py new file mode 100644 index 00000000..993b89eb --- /dev/null +++ b/scripts/date_terra_judge_verdicts.py @@ -0,0 +1,266 @@ +"""Record the verdicts release dashboard-data-20261027's adjudications name. + +Adapted from scripts/date_argon_judge_verdicts.py and, for the wave the base +release left uncommitted, scripts/date_musewonder_judge_verdicts.py. The +GPT-6.1 Terra release restated the judge fields of every decision on a case +GPT-6.1 Terra or its move to policyengine-us 2.60.0 re-opened +(scripts/restate_gpt61sol_adjudications.py). It rules nothing, its triage +decided nothing (the spec's triage_adjudications is empty), and its engine +upgrade newly excludes no output, so it decides no wave. Run on the exported +stage after the freeze, this script + +- writes docs/terra/judge_verdicts_.json: for each committed + decision on a re-opened case, the case's verdict in the stage, read from + verdict.json and its sha256-bound verdict.meta.json, as release 20261014's + did; and +- brings reference_audit/2026-09-28/verification/judge_verdicts.json up to + this release: release 20261014, whose 2026-10-14 triage wave joined the + evidence uncommitted, is now committed (the driver's BASE_COMMIT), so that + wave names the commit, its pull request and its UTC commit day, and each of + its decisions gains the verdict that release published. Any wave beyond + release 20261014's is refused. + +tests/test_adjudications.py reads both files on machines without the stage. +A second run on the same stage writes the same bytes. + + python scripts/date_terra_judge_verdicts.py --stage-dir STAGE +""" + +from __future__ import annotations + +import argparse +import copy +import datetime +import hashlib +import json +import re +import subprocess +import sys +from pathlib import Path + +ROOT = Path(__file__).resolve().parents[1] +sys.path.insert(0, str(ROOT / "scripts")) + +import finish_terra as driver # noqa: E402 + +# Named for the release tag's date (dashboard-data-YYYYMMDD). +OUT = ROOT / f"docs/terra/judge_verdicts_{driver.RELEASE_TAG[-8:]}.json" +EVIDENCE = ROOT / "reference_audit/2026-09-28/verification/judge_verdicts.json" +# The wave release 20261014 decided, which this release's base commit froze. +FILL_WAVES = ["2026-10-14"] +FILL_RELEASE = "dashboard-data-20261014" +# Release 20261014's waves: release 20261010's, then its own triage wave +# (releases 20261013 and 20261013b decided none). +BASE_WAVES = [ + "2026-09-05", + "2026-09-22", + "2026-09-29", + "2026-10-05", + "2026-10-06", + "2026-10-10", + *FILL_WAVES, +] + + +def case_id(entry: dict) -> str: + return f"{entry['country']}__{entry['scenario_id']}__{entry['variable']}" + + +def git(*args: str) -> str: + return subprocess.run( + ["git", "-C", str(ROOT), *args], capture_output=True, text=True, check=True + ).stdout + + +def bound_verdict(folder: Path) -> tuple[dict, dict]: + raw = (folder / "verdict.json").read_bytes() + meta = json.loads((folder / "verdict.meta.json").read_text()) + driver.require( + meta["verdict_sha256"] == hashlib.sha256(raw).hexdigest(), + f"{folder.name}: the sidecar does not bind this verdict", + ) + return json.loads(raw), meta + + +def judge_disagreements(entry: dict, verdict: dict, meta: dict) -> list[str]: + """Where a decision's judge fields depart from the verdict it names: the + judge, the classes, the UTC day, and the reference flag. The flag may be + set from an earlier run the verdict does not repeat, but only with its + judge_reference_suspect_source saying so.""" + problems = [] + expected = { + "judge_model": meta["judge_model_requested"], + "judge_failure_source": verdict["case_failure_source"], + "judge_failure_subtype": verdict["case_failure_subtype"], + } + for field, value in expected.items(): + if entry.get(field) != value: + problems.append(f"{field} {entry.get(field)!r} != {value!r}") + day = entry.get("judge_rejudged_on") or entry.get("judged_on_utc") + if day != meta["judged_at_utc"][:10]: + problems.append( + f"judged on {day!r}, the verdict on {meta['judged_at_utc'][:10]}" + ) + flagged, now = ( + bool(entry.get("judge_reference_suspect")), + bool(verdict["reference_suspect"]), + ) + if flagged != now and not ( + flagged and not now and entry.get("judge_reference_suspect_source") + ): + problems.append(f"reference flag {flagged} != the verdict's {now}") + return problems + + +def committed_record() -> dict: + return json.loads((driver.ANNOTATIONS / driver.ADJUDICATIONS).read_text()) + + +def restatements(stage: Path, record: dict) -> dict: + """The current verdict of each committed decision on a re-opened case.""" + reopened = { + entry["case_id"] + for entry in json.loads(driver.JUDGE_PROVENANCE.read_text())["verdicts"] + } + cases = {} + for entry in record["adjudications"]: + case = case_id(entry) + if case not in reopened: + continue + verdict, meta = bound_verdict(stage / "audit" / "cases" / case) + wrong = judge_disagreements(entry, verdict, meta) + driver.require( + not wrong, f"{case}: the decision does not name its verdict: {wrong}" + ) + cases[case] = { + "judge_model": meta["judge_model_requested"], + "case_failure_source": verdict["case_failure_source"], + "case_failure_subtype": verdict["case_failure_subtype"], + "reference_suspect": bool(verdict["reference_suspect"]), + "judged_at_utc": meta["judged_at_utc"], + "verdict_sha256": meta["verdict_sha256"], + } + driver.require(cases, "no committed decision is on a re-opened case") + return { + "note": ( + f"The verdicts release {driver.RELEASE_TAG}'s adjudication entries " + "name on the cases GPT-6.1 Terra or the move to policyengine-us " + "2.60.0 re-opened: for each committed decision on such a case, the " + "case's verdict in the exported stage, read by " + "scripts/date_terra_judge_verdicts.py from verdict.json and its " + "sha256-bound verdict.meta.json. The verdict each restatement " + "replaced is release 20261014's entry (git show " + f"{driver.BASE_COMMIT[:12]}:annotations/{driver.RUN_NAME}/" + f"{driver.ADJUDICATIONS}). The release decides no wave." + ), + "release": driver.RELEASE_TAG, + "base_commit": driver.BASE_COMMIT, + "cases": dict(sorted(cases.items())), + } + + +def fill_release() -> dict: + """The 2026-10-14 wave's release as committed: the base commit, its pull + request (the squash subject's "(#N)") and its UTC commit day.""" + subject = git("show", "-s", "--format=%s", driver.BASE_COMMIT).strip() + number = re.search(r"\(#(\d+)\)$", subject) + driver.require(number is not None, f"{subject!r} names no pull request") + driver.require(FILL_RELEASE in subject, f"{subject!r} does not name {FILL_RELEASE}") + when = datetime.datetime.fromisoformat( + git("show", "-s", "--format=%cI", driver.BASE_COMMIT).strip() + ) + return { + "commit": driver.BASE_COMMIT, + "release": FILL_RELEASE, + "pull_request": int(number.group(1)), + "committed_on": when.astimezone(datetime.timezone.utc).date().isoformat(), + } + + +def require_no_new_waves(record: dict) -> None: + """The release decides no wave: every decision is release 20261014's + waves'.""" + waves = sorted( + {e["adjudicated_on"] for e in record["adjudications"]} - set(BASE_WAVES) + ) + driver.require( + not waves, f"this release decides no wave, but the record names {waves}" + ) + + +def base_wave_releases(waves: dict) -> dict: + """Release 20261014's waves, in order and nothing after them. Every one + before the fill waves names the commit that published it.""" + driver.require( + list(waves) == BASE_WAVES, + "the evidence's waves are not release 20261014's", + ) + unfilled = [ + wave + for wave in BASE_WAVES + if wave not in FILL_WAVES and waves[wave].get("commit") is None + ] + driver.require( + not unfilled, + f"the evidence leaves waves before release 20261014's unfilled: {unfilled}", + ) + return copy.deepcopy(waves) + + +def updated_evidence(evidence: dict, record: dict) -> dict: + """The evidence brought up to this release: the 2026-10-14 wave names the + commit that published it, and each of its decisions gains the verdict that + commit's record published. Every other wave and case is kept as it is.""" + require_no_new_waves(record) + evidence = copy.deepcopy(evidence) + waves = base_wave_releases(evidence["wave_releases"]) + fill = fill_release() + for wave in FILL_WAVES: + if waves[wave].get("commit") is None: + driver.require( + waves[wave]["release"] == fill["release"], + f"the {wave} wave is not release 20261014's", + ) + driver.require( + waves[wave]["adjudications_written_on"] <= fill["committed_on"], + f"the {wave} wave was written after its release was committed", + ) + waves[wave] = fill + driver.require(waves[wave] == fill, f"the {wave} wave was filled otherwise") + published = json.loads( + git( + "show", + f"{driver.BASE_COMMIT}:annotations/{driver.RUN_NAME}/{driver.ADJUDICATIONS}", + ) + )["adjudications"] + filled = 0 + for entry in published: + if entry["adjudicated_on"] not in FILL_WAVES: + continue + evidence["cases"][case_id(entry)]["published"] = { + "release": fill["release"], + "commit": fill["commit"], + "judge_model": entry["judge_model"], + "case_failure_source": entry["judge_failure_source"], + "case_failure_subtype": entry["judge_failure_subtype"], + "judged_on_utc": entry.get("judged_on_utc"), + } + filled += 1 + driver.require(filled > 0, f"release 20261014 published no {FILL_WAVES} decisions") + evidence["wave_releases"] = waves + return evidence + + +def main(argv: list[str] | None = None) -> None: + parser = argparse.ArgumentParser(description=__doc__.splitlines()[0]) + parser.add_argument("--stage-dir", type=Path, required=True) + args = parser.parse_args(argv) + record = committed_record() + OUT.write_text(json.dumps(restatements(args.stage_dir, record), indent=1) + "\n") + evidence = updated_evidence(json.loads(EVIDENCE.read_text()), record) + EVIDENCE.write_text(json.dumps(evidence, indent=2) + "\n") + print(f"Wrote {OUT.relative_to(ROOT)} and {EVIDENCE.relative_to(ROOT)}") + + +if __name__ == "__main__": + main() diff --git a/scripts/finish_terra.py b/scripts/finish_terra.py new file mode 100644 index 00000000..110b5b42 --- /dev/null +++ b/scripts/finish_terra.py @@ -0,0 +1,6053 @@ +"""Stage GPT-6.1 Terra and the reviewed October 22 reference build. + +Argon's release gates and seed binding remain in force. Muse Wonder's +installation gates validate the committed build and re-open changed prompts. +All release data stays in the scratch stage until the lead runs the freeze. +See docs/terra/design.md for the command sequence. +""" + +from __future__ import annotations + +import argparse +import contextlib +import gzip +import hashlib +import json +import os +import re +import runpy +import shutil +import subprocess +import sys +from dataclasses import dataclass +from pathlib import Path, PurePosixPath + +os.environ["OPENBLAS_NUM_THREADS"] = "1" +ROOT = Path(__file__).resolve().parents[1] +sys.path.insert(0, str(ROOT)) + +RUN_NAME = "us_full_run_20260612_policyengine_4_16_1_populace" +SNAPSHOT = ROOT / "paper/snapshot/20260501/runs" / RUN_NAME +ANNOTATIONS = ROOT / "annotations" / RUN_NAME +BASE_TAG = "dashboard-data-20261014" +# The one place the new release's tag is named. The lead may change it at +# freeze time; freeze_terra.py and the design note read it from here. +RELEASE_TAG = "dashboard-data-20261027" +# Release 20261014's payload, published by PR #221 on 2026-10-14. +BASE_SHA256 = "22db9a9c052545371687f6afa3551896336abbd15c76f767ebb777a77f6d2268" +BASE_MODELS = 50 +BASE_OUTPUTS = 1984 +BASE_EXCLUSIONS = 49 +BASE_SCORED = BASE_OUTPUTS - BASE_EXCLUSIONS +# Ruled exclusions, installed by --step install-exclusions and adjudicated by +# --step adjudicate-exclusions, as docs/terra/spec.json lists them. This +# release rules none: Max ruled d1252 (VA 039, OH 025) and d1263 (the Tax +# Table) on 2026-10-13, both to keep, so nothing scored changes on their points. +SPEC_PATH = Path("docs/terra/spec.json") +NEW_EXCLUSIONS = 0 +RELEASE_EXCLUSIONS = BASE_EXCLUSIONS + NEW_EXCLUSIONS +RELEASE_SCORED = BASE_OUTPUTS - RELEASE_EXCLUSIONS +MODELS = {"terra": "gpt-6.1-terra"} +BOARD_MODELS = BASE_MODELS + len(MODELS) +REFERENCE_FILES = ( + "reference_outputs.csv", + "reference_outputs.csv.meta.json", + "reference_exclusions.json", + "scenarios.csv", + "scenarios.csv.meta.json", +) +ANNOTATION_FILES = ( + "us_audit_row_annotations.csv", + "us_case_notes.csv", + "us_case_reference_explanations.csv", + "us_adjudications.json", +) +JUDGE_MODEL = "claude-opus-5-5" +# The runner the judge step runs, as it names itself in each verdict's sidecar +# (judge_runner). Every verdict this release judges must have been written by it. +JUDGE_RUNNER = "scripts/run_audit_claude.sh" +# The judge template (policybench.judge_template) this driver renders new +# and re-opened cases on: v2, which drops v1's claim that the reference +# pipeline survived an adversarial review with its real bugs fixed (#210). A +# seed case keeps the version its sidecar records (v1 for the cases judged +# before template v2 was introduced), so the stage's audit mixes versions. +JUDGE_TEMPLATE_VERSION = 2 +ADJUDICATIONS = "us_adjudications.json" +# Stage files export binds: the cases a new model re-opened, and the +# wording-only amendments a developer lists for them. +PROMPT_CHANGES = "prompt-changes.json" +AMENDMENTS = "wording-amendments.json" +# The published record of how each new verdict (a case a new model re-opened) +# was judged. Export requires it to describe the staged verdicts and binds its +# bytes in the receipt. +JUDGE_PROVENANCE_PATH = "docs/terra/judge_provenance.json" +JUDGE_PROVENANCE = ROOT / JUDGE_PROVENANCE_PATH +# Repository data read by the freeze outside the staged bundle. Scoring's two +# immutable data files are checked against BASE_COMMIT by the consuming gate. +REPOSITORY_INPUT_FILES = ( + Path("pyproject.toml"), + Path("uv.lock"), + Path("reference_audit/2026-10-22-engine-upgrade/verification/sweep_timing.json"), + Path("paper/snapshot/20260501/manifest.json"), + Path("app/src/data.versions.json"), +) +BASE_REPOSITORY_INPUT_FILES = ( + Path("policybench/benchmark_specs.json"), + Path("policybench/population_weights.json"), +) + + +def repository_input_hashes(root: Path | None = None) -> dict[str, str | None]: + """Bind every mutable repository data input, including paper inventory. + + The optional rendered paper can be absent when the shared freezer falls + back to the existing manifest. Bind absence too, so an added PDF or web + file cannot change that choice after export. + """ + root = ROOT if root is None else root + for path in REPOSITORY_INPUT_FILES: + require((root / path).is_file(), f"Repository input is missing: {path}") + files = {str(path): digest(root / path) for path in REPOSITORY_INPUT_FILES} + paper = Path("app/public/paper") + pdf = paper / "policybench.pdf" + files[str(pdf)] = digest(root / pdf) if (root / pdf).is_file() else None + web = root / paper / "web" + files[str(paper / "web") + "/"] = "directory" if web.is_dir() else None + files.update( + { + str(path.relative_to(root)): digest(path) + for path in sorted(web.rglob("*")) + if path.is_file() + } + ) + return files + + +# The record's keys, and each entry's: every one is checked, against the +# case's verdict, prompt or sidecar, the entries' tally, or the isolated flag. +JUDGE_PROVENANCE_KEYS = frozenset({"note", "counts", "verdicts"}) +JUDGE_PROVENANCE_ENTRY_KEYS = frozenset( + { + "case_id", + "group", + "isolated", + "judge_account_declared", + "judge_effort", + "judge_model_reported", + "judged_at_utc", + "judge_template_version", + "prompt_sha256", + "verdict_sha256", + } +) +# The entry fields copied from the verdict's sidecar, an e-mail address in any +# of them withheld as WITHHELD_ADDRESS: the record is public. +JUDGE_SIDECAR_FIELDS = ( + "judge_effort", + "judge_model_reported", + "judged_at_utc", + "judge_account_declared", + "judge_template_version", +) +WITHHELD_ADDRESS = "" +# The context attachments an isolated judge's transcript may carry: ATTACHMENTS +# in scripts/run_audit_claude.sh, which a test keeps equal to this set. +JUDGE_ATTACHMENTS = frozenset( + { + "environment", + "model", + "date", + "session_context", + "total_tokens_reminder", + "prompt_snapshot", + "structured_output", + "silent_turn_reminder", + } +) +# The event types an isolated judge's transcript may carry, the types the +# stage's 60 isolated transcripts carry: EVENT_TYPES in +# scripts/run_audit_claude.sh, which a test keeps equal to this set. +JUDGE_EVENT_TYPES = frozenset( + { + "queue-operation", + "user", + "attachment", + "atis-latch", + "last-prompt", + "assistant", + "cost-state", + } +) +# Account data an isolated judge's transcript may not carry outside the judged +# prompt's own user message and the judge's own words: an e-mail address in any +# key or string, or a key that names an account, at any depth. The runner's +# extract_verdict uses the same two patterns. +ACCOUNT_KEY = re.compile(r"email|account|credential|organi[sz]ation|gitstatus", re.I) +EMAIL_ADDRESS = re.compile(r"[A-Za-z0-9._%+-]+@[A-Za-z0-9.-]+\.[A-Za-z]{2,}") +# Claude Code's own nudge to a judge that answered in text, the one user text +# message an isolated judge's transcript may carry besides its prompt: +# PROMPT_NUDGE in scripts/run_audit_claude.sh, which a test keeps equal to this. +JUDGE_PROMPT_NUDGE = ( + "[structured-output-enforce] You MUST call the StructuredOutput tool to " + "complete this request. Call this tool now." +) +# PR #221's squash merge, whose tree holds release 20261014. Main's run +# directory, annotations and held-reference records at e0217ede are equal +# to this commit's bytes. +BASE_COMMIT = "bf845cbe4e92de495150c8660c35ea357d996a8c" +# Release 20261014's references (policyengine-us 2.41.0). Prepare first +# stages these base files and audit; installing the reviewed build then +# replaces the three reference files and re-opens changed prompts. +BASE_REFERENCE_SHA256 = { + "reference_outputs.csv": ( + "2d00cf595adf183fcfa3d069756723b5ce09bd4123fbf3e673635474346b3a0c" + ), + "reference_outputs.csv.meta.json": ( + "0dc1ba15a11a20d9a3915a4537a33127e5406b5fde4797586d39ce5dbf170915" + ), + "reference_exclusions.json": ( + "a2ddf91634ed66124d13105a09badea39ec6b5f11863011fa51f9ca17f8f3939" + ), + "scenarios.csv": ( + "71b16212f0c0b3e5d13d8694ce57e362c23248665806c4d6dea7b23ef472858a" + ), + "scenarios.csv.meta.json": ( + "03a66e90b86e9bd0cc77f27520784bd581777762f749675dc716e24c1b8eaebb" + ), +} +# The grounding the 20260929 stage (adds0928-v3) rendered into its prompts, and +# every stage after it through release 20261014's: +# results/local/unified_audit/grounding.csv in the main clone. Every seed +# prompt re-renders byte-identically from it and the committed snapshot, so a +# different grounding would silently invalidate carried-over verdicts. +GROUNDING_SHA256 = "b1e4a9bc74d762f410524a147efcda7d705c3afcfa3dc27f720fa60c54a7b55c" +# The seed: every judged case of release 20261014's audit, with the sha256 of +# its prompt and of its verdict, committed at docs/terra/seed_digest.csv: +# 678 cases in the Argon release's retained stage2/audit tree. That release +# judged 196 new or re-opened cases on template v2. +# This pins that file's bytes; prepare refuses any other seed and binds this +# one in stage.json, and a carried-over verdict must keep the seed's bytes. +SEED_DIGEST = ROOT / "docs/terra/seed_digest.csv" +# Derived from the retained release audit, as its parent README records. +SEED_DIGEST_SHA256 = "e80285307cb1030ab656fd18eac50437b6f42912a1655a55a9f2f1dad7dd07ed" +# Each new model's supervised run as it finished, pinned outside the stage: the +# sha256 of the run directory's predictions.csv and run_state.json, which +# --step pin-inputs writes here. Export and the freeze read the file as +# committed at HEAD, and the stage's inputs// copies must be those bytes. +INPUT_PINS_PATH = "docs/terra/input_pins.json" +INPUT_PINS = ROOT / INPUT_PINS_PATH +PINNED_INPUTS = ("predictions.csv", "run_state.json") +# Incumbent usage the exporter cannot recompute from committed predictions: +# Fable 5's board rows were rebuilt from release 20260701 without their cost, +# token and latency fields (its original per-call rows are that release's +# claude-fable-5-predictions.csv.gz), so export_full_run reports none of its +# usage. +# The released values are carried over; the drift gate then checks every field. +CARRIED_USAGE = { + "claude-fable-5": ("costUsd", "costPerHousehold", "totalTokens", "latencySeconds") +} +KEY = ["scenario_id", "variable"] +# The tree whose committed annotations render every seed prompt: release +# 20261014's own (PR #221's merge). Every judged case re-renders from it on +# the template version its sidecar records (tests/test_judge_template.py's +# committed-prompt invariant), so this is BASE_COMMIT. +SEED_RELEASE_COMMIT = BASE_COMMIT +REFERENCE_EXPLANATIONS = ( + Path("annotations") / RUN_NAME / "us_case_reference_explanations.csv" +) +# The cases whose reference explanation changed between the seed's rendering +# and the base. Both are release 20261014, so none: reworded_since_seed() +# derives the set from git and must find it empty. +REWORDED_SINCE_SEED: frozenset[str] = frozenset() + + +def require(condition: bool, message: str) -> None: + """Fail before an unsafe or incomplete stage can proceed.""" + if not condition: + raise SystemExit(message) + + +def digest(path: Path) -> str: + """Hash a file without retaining its contents in memory.""" + value = hashlib.sha256() + with path.open("rb") as stream: + for block in iter(lambda: stream.read(1024 * 1024), b""): + value.update(block) + return value.hexdigest() + + +def write_json(path: Path, value: object) -> None: + """Write a deterministic, finite JSON artifact.""" + path.write_text(json.dumps(value, indent=2, sort_keys=True, allow_nan=False) + "\n") + + +def verify_reference_pins( + directory: Path, + label: str, + exclusions_sha256: str | None = None, + pins: dict[str, str] | None = None, +) -> None: + """Every reference file in ``directory`` must equal its 20261014 pin; the + exclusion record may instead be the release's (``exclusions_sha256``). + + ``pins`` replaces the 20261014 pins outright: an installed engine upgrade + names its build's hashes (upgraded_reference_pins).""" + for name, pin in (BASE_REFERENCE_SHA256 if pins is None else pins).items(): + if name == "reference_exclusions.json" and exclusions_sha256 is not None: + pin = exclusions_sha256 + path = directory / name + require( + path.is_file() and digest(path) == pin, + f"{label} {name} does not match its pin; " + + ( + "this release revises no reference value" + if pins is None + else "it is not the installed engine upgrade's build" + ), + ) + + +@dataclass(frozen=True) +class NewRun: + slug: str + model: str + run_dir: Path + predictions: Path + state: dict + + +def discover_new_models(runs_root: Path) -> list[NewRun]: + """Require every named run to be completed and unstopped, as before.""" + found = [] + skipped = [] + for slug, expected in MODELS.items(): + directory = runs_root / slug / "run" + state_path = directory / "run_state.json" + if not state_path.is_file(): + skipped.append(f"{slug}: no run_state.json") + continue + state = json.loads(state_path.read_text()) + completed, total = state.get("completed"), state.get("total") + reason = state.get("stopped_reason") + predictions = directory / "predictions.csv" + if ( + type(total) is not int + or type(completed) is not int + or total <= 0 + or completed != total + or reason is not None + ): + skipped.append(f"{slug}: {completed}/{total}, stopped_reason={reason!r}") + elif state.get("model") != expected: + skipped.append(f"{slug}: unexpected model {state.get('model')!r}") + elif not predictions.is_file(): + skipped.append(f"{slug}: no predictions.csv") + else: + found.append(NewRun(slug, expected, directory, predictions, state)) + require(not skipped, "refusing incomplete additions: " + "; ".join(skipped)) + return found + + +def input_pins_record(runs_root: Path) -> dict: + """The record --step pin-inputs writes: the sha256 of each new model's + finished run files, read from the run directory under ``runs_root``.""" + return { + "note": ( + "The sha256 of each new model's supervised run files as the run " + "finished, written by scripts/finish_terra.py --step pin-inputs " + "from the run directory. prepare copies them into the stage's " + "inputs//; export and the freeze refuse a staged copy that " + "is not these bytes, and read this file as committed at HEAD." + ), + "inputs": { + run.slug: { + "run": f"{runs_root.name}/{run.slug}/run", + "sha256": {name: digest(run.run_dir / name) for name in PINNED_INPUTS}, + } + for run in discover_new_models(runs_root) + }, + } + + +def pin_inputs(args) -> None: + """Write INPUT_PINS from the finished run; commit it before export.""" + write_json(INPUT_PINS, input_pins_record(args.runs_root)) + print(f"Pinned {', '.join(PINNED_INPUTS)} of {sorted(MODELS)} in {INPUT_PINS_PATH}") + + +def head_blob(path: str) -> bytes: + """A repository file as committed at HEAD, never the working tree's copy, + which could be edited together with the stage it pins.""" + result = subprocess.run( + ["git", "-C", str(ROOT), "show", f"HEAD:{path}"], capture_output=True + ) + require( + result.returncode == 0, + f"{path} is not committed at HEAD; commit it: {result.stderr.decode().strip()}", + ) + return result.stdout + + +def committed_input_pins() -> dict[str, dict[str, str]]: + """Each new model's pinned run-file sha256, as committed at HEAD. + + The working-tree file must be HEAD's too, so pins written and not yet + committed are refused rather than silently ignored. + """ + blob = head_blob(INPUT_PINS_PATH) + require( + INPUT_PINS.is_file() and INPUT_PINS.read_bytes() == blob, + f"{INPUT_PINS_PATH} differs from its HEAD commit; commit it", + ) + record = json.loads(blob) + inputs = record.get("inputs") if isinstance(record, dict) else None + require( + isinstance(inputs, dict) + and set(inputs) == set(MODELS) + and all( + isinstance(item, dict) + and isinstance(item.get("sha256"), dict) + and set(item["sha256"]) == set(PINNED_INPUTS) + for item in inputs.values() + ), + f"{INPUT_PINS_PATH} does not pin {list(PINNED_INPUTS)} for {sorted(MODELS)}", + ) + return {slug: item["sha256"] for slug, item in inputs.items()} + + +def verify_input_pins(stage: Path) -> None: + """The stage's copies of each new model's run files are the pinned bytes.""" + for slug, pins in committed_input_pins().items(): + for name, pin in pins.items(): + path = stage / "inputs" / slug / name + require( + path.is_file() and digest(path) == pin, + f"staged inputs/{slug}/{name} is not the run file " + f"{INPUT_PINS_PATH} pins; prepare a new stage from the pinned run", + ) + + +def verify_prepared_inputs(stage: Path) -> None: + """The prepare-time hashes in stage.json and model-provenance.json hold. + + stage.json records every file prepare copied or folded (each new model's + run files, the bundle's predictions and references); model-provenance.json + records each new model's predictions sha256 and treatment fingerprint. + """ + receipt = json.loads((stage / "stage.json").read_text()) + files = receipt.get("files") if isinstance(receipt, dict) else None + require(isinstance(files, dict), "stage.json records no prepared files") + us = Path("publish") / RUN_NAME / "us" + expected = {str(us / name) for name in (*REFERENCE_FILES, "predictions.csv")} + expected |= { + str(Path("inputs") / slug / name) for slug in MODELS for name in PINNED_INPUTS + } + require( + expected <= set(files), + f"stage.json does not record {sorted(expected - set(files))}", + ) + for name, pin in files.items(): + path = (stage / name).resolve() + require( + path.is_relative_to(stage.resolve()) + and path.is_file() + and digest(path) == pin, + f"staged input changed since prepare: {name}", + ) + provenance = json.loads((stage / "model-provenance.json").read_text()) + require( + isinstance(provenance, dict) and set(provenance) == set(MODELS.values()), + f"model-provenance.json does not describe exactly {sorted(MODELS.values())}", + ) + for slug, model in MODELS.items(): + inputs = stage / "inputs" / slug + state = json.loads((inputs / "run_state.json").read_text()) + entry = provenance[model] + fingerprint = state.get("treatment_fingerprint") + require( + isinstance(entry, dict) + and entry.get("predictions_sha256") == digest(inputs / "predictions.csv") + and entry.get("treatment_fingerprint") == fingerprint, + f"model-provenance.json disagrees with the staged run of {model}", + ) + + +def require_combined_predictions(bundle: Path, *, require_file: bool = True) -> None: + """Every release consumer reads the bound combined CSV without alternatives.""" + candidates = set(bundle.rglob("by_model")) + candidates.add(bundle / "us/by_model") + shadows = sorted( + str(path.relative_to(bundle)) + for path in candidates + if path.exists() or path.is_symlink() + ) + require(not shadows, f"by_model would shadow combined predictions: {shadows}") + if require_file: + require( + (bundle / "us/predictions.csv").is_file(), + "missing combined predictions.csv", + ) + + +def load_combined_predictions(country_dir: Path): + """Read only the bound CSV; reject shadows introduced during audit reads.""" + import pandas as pd + + require_combined_predictions(country_dir.parent) + predictions = pd.read_csv(country_dir / "predictions.csv", low_memory=False) + require_combined_predictions(country_dir.parent) + return predictions + + +def new_model_row_differences(stage: Path, limit: int = 5) -> list[str]: + """Where a new model's rows in the bundle's predictions are not its run's. + + Every column of the staged run file (inputs//predictions.csv, which + verify_input_pins pins) is compared cell by cell, as text, keyed by + scenario and variable: the answers and also the cost, token and latency + columns the payload's costUsd, totalTokens and latencySeconds come from. + No column is exempt. prepare_inputs copies the run file, and fold_board + reads it with read_csv and writes its concat with the base by to_csv. + restore_run_row_text restores every source cell after that fold, including + integer call counts that a concat with empty incumbent cells promotes to + floats. This gate compares all 29 columns in the Terra run. A bundle + column the run lacks must be empty on the new model's rows. + """ + import pandas as pd + + text = {"dtype": str, "keep_default_na": False} + us = stage / "publish" / RUN_NAME / "us" / "predictions.csv" + header = list(pd.read_csv(us, nrows=0, **text).columns) + if "model" not in header: + return [f"{us.name} has no model column"] + parts: dict[str, list] = {} + for chunk in pd.read_csv(us, chunksize=100_000, **text): + for model in MODELS.values(): + rows = chunk[chunk["model"] == model] + if len(rows): + parts.setdefault(model, []).append(rows) + found = [] + for slug, model in MODELS.items(): + source = pd.read_csv(stage / "inputs" / slug / "predictions.csv", **text) + folded = ( + pd.concat(parts[model]) if model in parts else pd.DataFrame(columns=header) + ) + missing = [column for column in source.columns if column not in header] + if missing or not set(KEY) <= set(source.columns): + found.append(f"{model}: run columns {missing or KEY} not in the bundle") + continue + run = source.sort_values(KEY, kind="stable").reset_index(drop=True) + board = folded.sort_values(KEY, kind="stable").reset_index(drop=True) + if ( + run.duplicated(KEY).any() + or len(run) != len(board) + or not run[KEY].equals(board[KEY]) + ): + found.append( + f"{model}: the bundle holds {len(board)} rows; the run has " + f"{len(run)} scenario and variable keys" + ) + continue + for column in header: + if column in run.columns: + differ = run[column] != board[column] + what = "differs from the run" + else: + differ = board[column] != "" + what = "is filled, and the run has no such column" + if differ.any(): + first = board.loc[differ.idxmax(), KEY] + found.append( + f"{model} {column} {what} on {int(differ.sum())} rows " + f"(first {'__'.join(first)})" + ) + return found[:limit] + + +def verify_new_model_inputs(stage: Path) -> None: + """Each new model's staged inputs are its pinned run, as prepare folded it. + + Its staged run files are the bytes INPUT_PINS (committed at HEAD) records, + the prepare-time hashes in stage.json and model-provenance.json still + hold, and its rows in the bundle's predictions are its run file's, every + column, so its published cost, tokens and latency are the run's. + """ + verify_input_pins(stage) + verify_prepared_inputs(stage) + import pandas as pd + + for slug, model in MODELS.items(): + frame = pd.read_csv(stage / "inputs" / slug / "predictions.csv") + verify_call_provenance(frame, model) + verify_usage(frame, model) + differ = new_model_row_differences(stage) + require( + not differ, + f"{sorted(MODELS.values())} rows in the bundle's predictions are not the " + f"pinned run's: {differ}; prepare a new stage", + ) + + +def verify_call_provenance(frame, model: str) -> None: + """Require the live/cache disclosure written by the post-#231 runner. + + Counts describe the request group and repeat across its rows. Times are + each row's apportioned share, including only the successful attempt. + The published elapsed_seconds keeps cache lookup time, as #228 states. + """ + import numpy as np + import pandas as pd + + names = ("live_calls", "cache_hit_calls", "live_elapsed_seconds", "elapsed_seconds") + require(set(names) <= set(frame.columns), f"missing call provenance: {model}") + values = {name: pd.to_numeric(frame[name], errors="coerce") for name in names} + require( + all( + np.isfinite(value).all() and (value >= 0).all() for value in values.values() + ), + f"invalid call provenance: {model}", + ) + live, replay = values["live_calls"], values["cache_hit_calls"] + require( + (live == np.floor(live)).all() + and (replay == np.floor(replay)).all() + and ((live + replay) > 0).all() + and (values["live_elapsed_seconds"] <= values["elapsed_seconds"] + 1e-9).all() + and ((live > 0) | (values["live_elapsed_seconds"] == 0)).all(), + f"inconsistent call provenance: {model}", + ) + + +def verify_usage(frame, model: str) -> None: + """Keep #230's missing-usage rule while accepting actual recorded costs.""" + import numpy as np + import pandas as pd + + for name in ("estimated_cost_usd", "total_tokens"): + require(name in frame, f"missing {name}: {model}") + present = frame[name].notna() + numbers = pd.to_numeric(frame[name], errors="coerce") + require( + (np.isfinite(numbers[present]) & (numbers[present] >= 0)).all(), + f"invalid {name}: {model}", + ) + # Missing cost remains missing. full_run_export applies a price override + # only to rows that recorded both token counts; it cannot infer one from + # another row. The pinned source text survives the fold unchanged. + + +def verify_engine_pins(engine: str, root: Path | None = None) -> None: + """Hold both dependency declarations and the lock's package to the build. + + The lead updates the pin and resolves the lock separately. This check + performs no package installation and leaves the test interpreter alone. + """ + import tomllib + + root = ROOT if root is None else root + version = engine.removeprefix("policyengine-us ") + project = tomllib.loads((root / "pyproject.toml").read_text()) + pins = [ + p for p in project["project"]["dependencies"] if p.startswith("policyengine-us") + ] + require( + pins == [f"policyengine-us=={version}"], + f"pyproject policyengine-us pin disagrees with installed engine {engine}", + ) + lock = tomllib.loads((root / "uv.lock").read_text()) + packages = [p for p in lock["package"] if p["name"] == "policyengine-us"] + declarations = [ + d + for p in lock["package"] + for d in p.get("metadata", {}).get("requires-dist", []) + if d.get("name") == "policyengine-us" + ] + require( + len(packages) == 1 + and packages[0].get("version") == version + and declarations + and all(d.get("specifier") == f"=={version}" for d in declarations), + f"uv.lock policyengine-us pin disagrees with installed engine {engine}", + ) + + +def restore_run_row_text(path: Path, runs: list[NewRun]) -> None: + """Write new-model cells from their pinned source after pandas folding. + + Concatenating integer call counts with legacy empty cells promotes them + to floats. The immutable run supplies the exact CSV text for every cell; + the fold still has to supply exactly its model and output keys. + """ + import csv + + csv.field_size_limit(sys.maxsize) + source = {} + for run in runs: + with run.predictions.open(newline="") as stream: + rows = list(csv.DictReader(stream)) + keyed = {(row["scenario_id"], row["variable"]): row for row in rows} + require(len(keyed) == len(rows), f"duplicate source keys: {run.model}") + source[run.model] = keyed + seen = {model: set() for model in source} + pending = path.with_name(path.name + ".restoring") + try: + with path.open(newline="") as stream, pending.open("w", newline="") as out: + reader = csv.DictReader(stream) + header = reader.fieldnames + require(header is not None, "folded predictions lack a header") + writer = csv.DictWriter( + out, fieldnames=header, lineterminator="\n", quoting=csv.QUOTE_ALL + ) + writer.writeheader() + for row in reader: + model = row["model"] + if model in source: + key = row["scenario_id"], row["variable"] + require( + key in source[model] and key not in seen[model], + f"fold changed output keys: {model}", + ) + original = source[model][key] + require( + set(original) <= set(header), f"fold lost run columns: {model}" + ) + row = {name: original.get(name, "") for name in header} + seen[model].add(key) + writer.writerow(row) + require( + all(seen[model] == set(rows) for model, rows in source.items()), + "fold lost new-model outputs", + ) + os.replace(pending, path) + finally: + pending.unlink(missing_ok=True) + + +def require_release_stage(receipt) -> None: + """A stage.json that may become a release: prepare records both rehearsal + flags, ``early`` (a fold and export without paid judging) and ``partial`` + (a scratch cohort rehearsal), and each must be the boolean False. A flag + that is True, missing or anything else stops the step.""" + flags = ( + {name: receipt.get(name, "missing") for name in ("early", "partial")} + if isinstance(receipt, dict) + else {"stage.json": type(receipt).__name__} + ) + require( + isinstance(receipt, dict) and all(value is False for value in flags.values()), + f"early/partial stage cannot become a release ({flags}); prepare fresh " + "full inputs", + ) + + +def validate_stage_path(stage: Path, sources: list[Path]) -> None: + """Allow only scratch outputs, disjoint from every read-only source.""" + stage = stage.resolve() + scratch = (ROOT / "results/local").resolve() + require(scratch in stage.parents, f"stage-dir must be below {scratch}") + for source in sources: + source = source.resolve() + require( + source != stage + and source not in stage.parents + and stage not in source.parents, + f"stage-dir overlaps input: {source}", + ) + if stage.exists(): + require( + not any(p.is_symlink() for p in stage.rglob("*")), "symlink in stage-dir" + ) + + +def validate_keys(frame, reference, model: str) -> None: + """Row count alone cannot detect substituted or missing output keys.""" + require(set(frame.model) == {model}, f"unexpected model rows for {model}") + require(not frame.duplicated(KEY).any(), f"duplicate prediction keys: {model}") + expected = set(reference[KEY].itertuples(index=False, name=None)) + actual = set(frame[KEY].itertuples(index=False, name=None)) + require(actual == expected, f"prediction keys differ from reference: {model}") + + +def live_pointer() -> dict: + """The committed dashboard pointer (release 20261014 until the freeze).""" + return json.loads((ROOT / "app/src/data.artifact.json").read_text()) + + +def resolve_base(args): + """Pin the live payload and its committed predictions/reference bundle.""" + import pandas as pd + + # Pandas 3 infers Arrow strings and expands repeated full raw responses + # into large buffers. Object strings retain the CSV parser's deduplication, + # as in the Pandas 2 environment used for the previous release. + if hasattr(pd.options, "future") and hasattr(pd.options.future, "infer_string"): + pd.options.future.infer_string = False + + verify_reference_pins(SNAPSHOT, "committed reference") + pointer = live_pointer() + require( + pointer["tag"] == BASE_TAG and pointer["sha256"] == BASE_SHA256, + "base pointer changed; review the base before staging", + ) + opener = gzip.open if args.base_payload.suffix == ".gz" else open + with opener(args.base_payload, "rb") as stream: + raw = stream.read() + live = json.loads(raw) + if "countries" not in live: + # The compact snapshot freezes the country payload without its wrapper. + live = {"countries": {"us": live}} + raw = json.dumps(live).encode() + require( + hashlib.sha256(raw).hexdigest() == BASE_SHA256, "base payload SHA256 mismatch" + ) + require( + len(live["countries"]["us"]["modelStats"]) == BASE_MODELS, + f"base must have {BASE_MODELS} models", + ) + + # An explicit alternative is allowed only if it has identical CSV bytes. + def csv_digest(path): + opener = gzip.open if path.suffix == ".gz" else open + h = hashlib.sha256() + with opener(path, "rb") as stream: + for block in iter(lambda: stream.read(1024 * 1024), b""): + h.update(block) + return h.hexdigest() + + verify_base_predictions(SNAPSHOT) + if args.base_predictions.resolve() != (SNAPSHOT / "predictions.csv.gz").resolve(): + require( + csv_digest(args.base_predictions) + == csv_digest(SNAPSHOT / "predictions.csv.gz"), + "base predictions differ from committed 20261014 snapshot", + ) + print("Reading pinned base predictions", flush=True) + # Rehearsals do not need repeated raw provider transcripts for incumbents. + # Their full original CSV remains hash-pinned and untouched in the snapshot. + usecols = (lambda column: column != "raw_response") if args.partial else None + base = pd.read_csv(args.base_predictions, low_memory=True, usecols=usecols) + reference = pd.read_csv(SNAPSHOT / "reference_outputs.csv") + require( + len(reference) == BASE_OUTPUTS and reference.scenario_id.nunique() == 100, + "unexpected reference universe", + ) + require( + base.model.nunique() == BASE_MODELS, + f"base predictions must have {BASE_MODELS} models", + ) + for model, frame in base.groupby("model"): + validate_keys(frame, reference, model) + from policybench.reference_exclusions import ( + load_reference_exclusions, + split_reference, + ) + + exclusions = load_reference_exclusions(SNAPSHOT) + require( + len(exclusions) == BASE_EXCLUSIONS, f"expected {BASE_EXCLUSIONS} exclusions" + ) + require( + len(split_reference(reference, exclusions)[0]) == BASE_SCORED, + f"expected {BASE_SCORED} scored outputs", + ) + return base, reference, live + + +def base_commit_blob(path: Path) -> bytes: + """A file as committed at BASE_COMMIT, whose tree holds release 20261014. + + The checkout must hold that commit: a shallow clone (CI's default) does + not, so the CI test job checks out full history. + """ + result = subprocess.run( + ["git", "-C", str(ROOT), "show", f"{BASE_COMMIT}:{path.as_posix()}"], + capture_output=True, + ) + require( + result.returncode == 0, + f"cannot read {path} at base commit {BASE_COMMIT[:12]}; fetch full " + f"history (git fetch --unshallow): {result.stderr.decode().strip()}", + ) + return result.stdout + + +def verify_base_predictions(snapshot: Path) -> None: + """The snapshot's predictions are release 20261014's. + + The pin is that release's own: the snapshot manifest as committed at + BASE_COMMIT. The working tree's manifest could be edited together with + the predictions it pins. + """ + manifest = json.loads( + base_commit_blob(Path("paper/snapshot/20260501/manifest.json")) + ) + pin = manifest["source_run_artifacts"][RUN_NAME]["files"]["predictions.csv.gz"] + require( + digest(snapshot / "predictions.csv.gz") == pin, + "committed base predictions fail release 20261014's manifest hash", + ) + + +def base_payload_from_commit() -> dict: + """Release 20261014's payload, read from BASE_COMMIT and checked.""" + blob = base_commit_blob((SNAPSHOT / "data.json.gz").relative_to(ROOT)) + live = {"countries": {"us": json.loads(gzip.decompress(blob))}} + require( + hashlib.sha256(json.dumps(live).encode()).hexdigest() == BASE_SHA256, + "base payload SHA256 mismatch", + ) + require( + len(live["countries"]["us"]["modelStats"]) == BASE_MODELS, + f"base must have {BASE_MODELS} models", + ) + return live + + +def base_adjudication_record() -> dict: + """Release 20261014's adjudication record file, read from BASE_COMMIT. + + The working-tree copy is not a baseline: the freeze overwrites it, and a + freeze that stops partway would leave the staged record in its place. + """ + path = Path("annotations") / RUN_NAME / ADJUDICATIONS + return json.loads(base_commit_blob(path)) + + +def base_adjudications() -> list[dict]: + """Release 20261014's adjudication entries, read from BASE_COMMIT.""" + from policybench.adjudications import parse_adjudications + + path = Path("annotations") / RUN_NAME / ADJUDICATIONS + return parse_adjudications(base_adjudication_record(), f"{BASE_COMMIT[:12]}:{path}") + + +# --- Ruled exclusions (none in this release) --------------------------------- + +EXCLUSION_REASON_CODES = { + "reference_engine_defect": ("reference_engine_defect", "engine_defect"), + "reference_depends_on_unlisted_input": ("prompt_ambiguity", "unlisted_input"), + "reference_law_published_after_freeze": ("reference_later_law", "later_law"), +} +# Release 20261014's date conventions: the waves it names, and the end of the +# sentence on its last wave, after which a new wave's sentence goes. +DATE_CONVENTIONS_BASE = ( + "adjudicated_on names the audit wave that made the decision (2026-09-05, " + "2026-09-22, 2026-09-29, 2026-10-05, 2026-10-06, 2026-10-10 or 2026-10-14)." +) +DATE_CONVENTIONS_LAST_WAVE = " or 2026-10-14)" +DATE_CONVENTIONS_ANCHOR = ( + "affirming a reference the case's verdict flagged or resolving rows the judge " + "gave a class outside the final set, and were written on 2026-10-14 UTC." +) + + +def load_spec() -> dict: + return json.loads((ROOT / SPEC_PATH).read_text()) + + +def spec_key(item: dict) -> tuple[str, str]: + return item["scenario_id"], item["variable"] + + +def spec_records(spec: dict) -> list[dict]: + """The ruled records, exactly the outputs each proposal names, in + (scenario_id, variable) order; each proposal file must be the bytes the + spec pins.""" + import copy + + records = [] + for proposal in spec["proposals"]: + path = ROOT / proposal["path"] + require( + digest(path) == proposal["sha256"], + f"{proposal['path']} is not the file the spec pins", + ) + doc = json.loads(path.read_text()) + if proposal["records"] == "root_causes.*.exclusions": + found = [ + record + for cause in doc["root_causes"].values() + for record in cause["exclusions"] + ] + else: + require(proposal["records"] == "exclusions", "unknown record pointer") + found = doc["exclusions"] + named = sorted(tuple(output) for output in proposal["outputs"]) + chosen = [record for record in found if spec_key(record) in set(named)] + require( + sorted(spec_key(record) for record in chosen) == named, + f"{proposal['path']} does not hold exactly the ruled outputs {named}", + ) + records.extend(copy.deepcopy(chosen)) + keys = [spec_key(record) for record in records] + require(len(set(keys)) == len(keys), f"two ruled records share an output: {keys}") + require(len(records) == NEW_EXCLUSIONS, f"expected {NEW_EXCLUSIONS} records") + for record in records: + require( + record["reason_code"] in EXCLUSION_REASON_CODES + and record["decided_on"] == spec["decided_on"] + and record["decided_by"] == "developer" + and record["engine_version"] == BASE_ENGINE, + f"{spec_key(record)} is not a {spec['decided_on']} developer record on " + f"{BASE_ENGINE}", + ) + return sorted(records, key=spec_key) + + +def base_exclusion_record() -> dict: + """Release 20261014's exclusion record, read from BASE_COMMIT and pinned.""" + blob = base_commit_blob((SNAPSHOT / "reference_exclusions.json").relative_to(ROOT)) + require( + hashlib.sha256(blob).hexdigest() + == BASE_REFERENCE_SHA256["reference_exclusions.json"], + "release 20261014's exclusion record does not match its pin", + ) + return json.loads(blob) + + +def build_release_exclusions(base: dict, spec: dict) -> dict: + """Release 20261014's record plus the spec's ruled records (none here). + + The new records go after the earlier waves' and before the audit's + trailing scenario_023 record (tests/test_reference_upgrade.py requires that + tail); the derivation's new sentence goes before the 2026-09-29 marker, as + release 20261014's did. Every earlier record keeps its bytes. + """ + import copy + import tempfile + + from policybench.reference_exclusions import load_reference_exclusions + + doc = copy.deepcopy(base) + new = spec_records(spec) + if not new: + # Nothing ruled: the release's record is release 20261014's, and the + # spec may carry no edit or derivation sentence for records it lacks. + require( + not spec.get("record_edits") and not spec.get("derivation_insert"), + "the spec edits records or the derivation but rules no record", + ) + return doc + tail = doc["exclusions"][-1] + require( + spec_key(tail) == ("scenario_023", "head_medicaid_eligible"), + "release 20261014's record does not end with the audit's scenario_023 record", + ) + existing = {spec_key(record) for record in doc["exclusions"]} + require( + not existing & {spec_key(record) for record in new}, + "a ruled output is already excluded", + ) + by_key = {spec_key(record): record for record in new} + for edit in spec.get("record_edits", []): + record = by_key.get(spec_key(edit)) + require(record is not None, f"no ruled record for edit {spec_key(edit)}") + text = record[edit["field"]] + require( + text == edit["replace"], + f"{spec_key(edit)} {edit['field']} is not the text the edit replaces", + ) + record[edit["field"]] = edit["with"] + doc["exclusions"] = doc["exclusions"][:-1] + new + [tail] + insert = spec["derivation_insert"] + require( + doc["derivation"].count(insert["before"]) == 1, + "the derivation does not hold its 2026-09-29 marker exactly once", + ) + doc["derivation"] = doc["derivation"].replace( + insert["before"], insert["text"] + insert["before"] + ) + with tempfile.TemporaryDirectory() as scratch: + # The loader is the record's one validator: reason codes, required + # fields, numeric values that differ, and no output listed twice. + (Path(scratch) / "reference_exclusions.json").write_text(exclusions_text(doc)) + loaded = load_reference_exclusions(Path(scratch)) + require(len(loaded) == RELEASE_EXCLUSIONS, "wrong exclusion count") + return doc + + +def exclusions_text(doc: dict) -> str: + """The exclusion record as the reference builder spells it.""" + return json.dumps(doc, indent=2) + "\n" + + +def release_exclusions_sha256() -> str: + return hashlib.sha256( + exclusions_text( + build_release_exclusions(base_exclusion_record(), load_spec()) + ).encode() + ).hexdigest() + + +def install_exclusions(args) -> None: + """Write the release's exclusion record into the stage and rebind it. + + Prepare staged release 20261014's record (pinned); this step replaces it + in the stage's scoring source and bundle with build_release_exclusions' + bytes and records the change in stage.json, so every later step's input + check binds the installed record. Judge prompts do not render exclusions. + """ + stage = args.stage_dir + receipt_path = stage / "stage.json" + receipt = json.loads(receipt_path.read_text()) + bound = f"publish/{RUN_NAME}/us/reference_exclusions.json" + require(bound in receipt["files"], "stage.json does not bind the exclusions") + stage_upgrade(stage) + text = exclusions_text( + build_release_exclusions(base_exclusion_record(), load_spec()) + ) + installed = hashlib.sha256(text.encode()).hexdigest() + previous = receipt.get("exclusions_installed") + if previous is None: + require( + receipt["files"][bound] + == BASE_REFERENCE_SHA256["reference_exclusions.json"], + "the stage's exclusion record is not release 20261014's", + ) + for target in (stage / "scoring", stage / "publish" / RUN_NAME / "us"): + (target / "reference_exclusions.json").write_text(text) + receipt["files"][bound] = installed + receipt["exclusions_installed"] = { + "base_sha256": BASE_REFERENCE_SHA256["reference_exclusions.json"], + "sha256": installed, + "spec_sha256": digest(ROOT / SPEC_PATH), + "records": RELEASE_EXCLUSIONS, + } + write_json(receipt_path, receipt) + print( + f"Installed {RELEASE_EXCLUSIONS} exclusions ({NEW_EXCLUSIONS} new): {installed}" + ) + + +def exclusion_entry( + base: dict | None, + item: dict, + record: dict, + case_dir: Path, + adjudicated_on: str | None = None, +) -> dict: + """The adjudication of one ruled output (or, with ``adjudicated_on`` its + record's day, one output an engine upgrade newly excludes). + + A new entry carries the case's bound Opus 5.5 verdict (in this release's + audit tree) as its judge fields, in release 20261014's entry order. An + output that already has a decision (scenario_051's 2026-09-22 + regeneration) keeps its judge fields, which the restate script set, and + takes the ruling's decision fields in their places; its reasoning keeps the + earlier decision's history ahead of the ruling's text. + """ + from date_adds0928_judge_verdicts import _judge + from release_20261006 import ENTRY_FIELDS, bound_verdict + + source, verdict_kind = EXCLUSION_REASON_CODES[record["reason_code"]] + basis = { + "engine_defect": record.get("law"), + "unlisted_input": record.get("unlisted_input"), + "later_law": record.get("published"), + }[verdict_kind] + decision = { + "adjudicated_failure_source": source, + "adjudicated_failure_subtype": item["adjudicated_failure_subtype"], + "adjudicated_on": adjudicated_on or load_spec()["decided_on"], + "adjudicator": "developer", + "excluded_from_scoring": True, + "reference_verdict": verdict_kind, + "reference_basis": basis, + } + require( + item["adjudicated_failure_source"] == source + and item["reference_verdict"] == verdict_kind, + f"{spec_key(item)}: the spec's classes do not match the record's reason", + ) + if base is None: + verdict, meta = bound_verdict(case_dir) + entry = { + "country": "us", + "scenario_id": item["scenario_id"], + "variable": item["variable"], + "judge_model": _judge(meta), + "judge_failure_source": verdict["case_failure_source"], + "judge_failure_subtype": verdict["case_failure_subtype"], + **decision, + "judge_reference_suspect": bool(verdict.get("reference_suspect")), + "reasoning": item["reasoning"], + "judged_on_utc": meta["judged_at_utc"][:10], + } + entry = {name: entry[name] for name in ENTRY_FIELDS} + require(list(entry) == list(ENTRY_FIELDS), "entry fields out of order") + return entry + entry = {} + for name, value in base.items(): + entry[name] = decision.get(name, value) + if name == "adjudicator" and "excluded_from_scoring" not in base: + # In release 20261014's entry order, the flag follows the adjudicator. + entry["excluded_from_scoring"] = True + require( + set(decision) <= set(entry), f"{spec_key(item)}: a decision field is missing" + ) + entry["reasoning"] = base["reasoning"] + " " + item["reasoning"] + return entry + + +# A triage decision's fields, in release 20261014's entry order (an affirmed +# reference carries no excluded_from_scoring, as release 20261014's do not). +# A decision on a case whose verdict flags nothing carries no reference_verdict +# or reference_basis, as release 20261014's scenario_007 and scenario_008 +# decisions do not. +TRIAGE_FIELDS = ( + "country", + "scenario_id", + "variable", + "judge_model", + "judge_failure_source", + "judge_failure_subtype", + "adjudicated_failure_source", + "adjudicated_failure_subtype", + "adjudicated_on", + "adjudicator", + "judge_reference_suspect", + "reference_verdict", + "reference_basis", + "reasoning", + "judged_on_utc", +) +TRIAGE_ITEM_KEYS = frozenset( + { + "scenario_id", + "variable", + "adjudicated_failure_source", + "adjudicated_failure_subtype", + "adjudicated_on", + "reference_verdict", + "reference_basis", + "reasoning", + } +) + + +def triage_items(upgrade, spec: dict | None = None) -> list[dict]: + """docs/terra/spec.json's triage_adjudications: the developer's decisions + on re-opened cases whose verdict triage could not accept as it stands. + Each keeps the output scored and gives the case's rows the decided final + class. It either affirms a reference the case's verdict flagged + (reference_verdict "affirmed", with its basis) or, where the verdict flags + nothing, resolves rows the judge gave a class outside the final set (no + reference verdict or basis, as release 20261014's scenario_007 decision). + An exclusion is ruled, never a triage decision. + + The installed build adds no exclusion decisions, so these decisions are + this release's own wave: each is dated by the spec's + triage_decided_on.""" + require( + upgrade is None or not upgrade.added, + "this reference build adds no exclusion decisions", + ) + spec = load_spec() if spec is None else spec + items = spec.get("triage_adjudications", []) + require( + isinstance(items, list) + and all(isinstance(i, dict) and set(i) == TRIAGE_ITEM_KEYS for i in items), + "the spec's triage_adjudications must be items with " + f"{sorted(TRIAGE_ITEM_KEYS)}", + ) + keys = [spec_key(item) for item in items] + require(len(set(keys)) == len(keys), f"a triage decision is listed twice: {keys}") + require( + all( + ( + item["reference_verdict"] == "affirmed" + and isinstance(item["reference_basis"], str) + and bool(item["reference_basis"].strip()) + ) + or (item["reference_verdict"] is None and item["reference_basis"] is None) + for item in items + ), + "a triage decision may only affirm a reference, with its basis, or leave " + "an unflagged reference without a verdict or basis; an exclusion is ruled", + ) + if not items: + return [] + day = spec.get("triage_decided_on") + require( + isinstance(day, str) and re.fullmatch(r"\d{4}-\d{2}-\d{2}", day) is not None, + f"{SPEC_PATH} names no triage_decided_on (YYYY-MM-DD), the wave its " + "triage decisions are dated by", + ) + wrong = sorted(spec_key(i) for i in items if i["adjudicated_on"] != day) + require( + not wrong, + f"a triage decision is dated by this release's wave ({day}): {wrong}", + ) + return sorted(items, key=spec_key) + + +# The classes triage accepts on a scored row (triage's own list). +TRIAGE_FINAL_SOURCES = frozenset( + {"llm_error", "parse_contract_failure", "budget_exhausted_at_ceiling"} +) + + +def triage_entry(item: dict, case_dir: Path) -> dict: + """The adjudication of a triage decision, with the case's bound Opus 5.5 + verdict as its judge fields. + + The decision must answer what triage stops on in that verdict: an + affirmation needs the verdict's reference flag, and a decision without a + reference verdict needs an unflagged verdict whose case or rows carry a + class outside the final set.""" + from date_adds0928_judge_verdicts import _judge + from release_20261006 import bound_verdict + + verdict, meta = bound_verdict(case_dir) + flagged = bool(verdict.get("reference_suspect")) + affirms = item["reference_verdict"] == "affirmed" + require( + flagged == affirms, + f"{case_dir.name}: a triage decision affirms the reference exactly when " + f"the case's verdict flags it (flagged {flagged}, affirmed {affirms})", + ) + open_classes = {verdict["case_failure_source"]} | { + model["failure_source"] for model in verdict.get("models", []) + } + require( + affirms or bool(open_classes - TRIAGE_FINAL_SOURCES), + f"{case_dir.name}: the verdict leaves triage nothing to decide", + ) + entry = { + "country": "us", + "scenario_id": item["scenario_id"], + "variable": item["variable"], + "judge_model": _judge(meta), + "judge_failure_source": verdict["case_failure_source"], + "judge_failure_subtype": verdict["case_failure_subtype"], + "adjudicated_failure_source": item["adjudicated_failure_source"], + "adjudicated_failure_subtype": item["adjudicated_failure_subtype"], + "adjudicated_on": item["adjudicated_on"], + "adjudicator": "developer", + "judge_reference_suspect": flagged, + "reference_verdict": item["reference_verdict"], + "reference_basis": item["reference_basis"], + "reasoning": item["reasoning"], + "judged_on_utc": meta["judged_at_utc"][:10], + } + fields = TRIAGE_FIELDS + if not affirms: + fields = tuple( + f + for f in TRIAGE_FIELDS + if f not in ("reference_verdict", "reference_basis") + ) + entry = {name: entry[name] for name in fields} + require(list(entry) == list(fields), "triage entry fields out of order") + return entry + + +def exclusion_adjudications( + record: dict, + cases_dir: Path, + regenerated: frozenset = frozenset(), + added: list[tuple[dict, dict]] | tuple = (), + triage: list[dict] | tuple = (), +) -> dict: + """``record`` (the staged adjudication record) with the ruled outputs + decided: an existing entry is restated in place, a new one appended in the + spec's order, and the date conventions name the 2026-10-06 wave. Each + ``triage`` item (triage_items) is appended last (triage_entry). + + ``regenerated`` names the ruled outputs an installed engine upgrade + regenerated (spec_regenerated); they are scored again, so none is decided. + ``added`` (upgrade_decisions) decides the outputs the upgrade newly + excludes, each appended after the ruled ones and dated by its record; the + date conventions then name that wave too. + """ + import copy + + spec = load_spec() + records = { + spec_key(r): r for r in spec_records(spec) if spec_key(r) not in regenerated + } + items = [ + item for item in spec["adjudications"] if spec_key(item) not in regenerated + ] + require( + set(records) == {spec_key(item) for item in items}, + "the spec's adjudications and records name different outputs", + ) + restated = { + spec_key(item) for item in spec.get("restated_adjudications", []) + } - regenerated + out = copy.deepcopy(record) + by_key = { + spec_key(entry): index for index, entry in enumerate(out["adjudications"]) + } + require( + set(by_key) & set(records) == restated, + "existing decisions on ruled outputs differ from the spec's restated list: " + f"{sorted(set(by_key) & set(records))}", + ) + appended = [] + for item in items: + k = spec_key(item) + case_dir = cases_dir / f"us__{k[0]}__{k[1]}" + if k in by_key: + out["adjudications"][by_key[k]] = exclusion_entry( + out["adjudications"][by_key[k]], item, records[k], case_dir + ) + else: + appended.append(exclusion_entry(None, item, records[k], case_dir)) + for item, upgraded in added: + k = spec_key(item) + require( + k not in by_key, + f"{k}: the engine upgrade newly excludes an output that already has a " + "decision; restating one is not supported", + ) + appended.append( + exclusion_entry( + None, + item, + upgraded, + cases_dir / f"us__{k[0]}__{k[1]}", + adjudicated_on=upgraded["decided_on"], + ) + ) + wave = decision_wave(added, triage) + for item in triage: + k = spec_key(item) + require( + k not in by_key, + f"{k}: a triage decision on a case that already has a decision; " + "restating one is not supported", + ) + appended.append(triage_entry(item, cases_dir / f"us__{k[0]}__{k[1]}")) + out["adjudications"] = out["adjudications"] + appended + out["date_conventions"] = release_date_conventions(out["date_conventions"], wave) + return out + + +@dataclass(frozen=True) +class DecisionWave: + """A wave of decisions this release adds, and its UTC day. + + With ``upgrade`` (the form finish_musewonder.py has), the wave of an + installed engine upgrade's decisions: whether they exclude outputs the + upgrade moved onto an unstated input (upgrade_decisions) or affirm + references it changed. Without it, this release's own triage wave + (triage_items): whether its decisions affirm a flagged reference + (``affirms``) or resolve rows the judge gave a class outside the final set + on an unflagged case (``resolves``). This build changes scored references + and adds no exclusion decisions, so decision_wave builds the triage form.""" + + day: str + excludes: bool + affirms: bool + upgrade: bool = True + resolves: bool = False + + +def decision_wave(added, triage) -> DecisionWave | None: + """The DecisionWave of the release's triage decisions (``triage``, as + triage_items lists them), or None when there are none, all dated by one + day, their adjudicated_on. ``added`` (upgrade_decisions) is always empty: + the installed build adds no exclusion decisions.""" + require(not added, "this reference build adds no exclusion decisions") + days = {item["adjudicated_on"] for item in triage} + require(len(days) <= 1, f"the triage decisions name several days: {days}") + if not days: + return None + return DecisionWave( + next(iter(days)), + excludes=False, + affirms=any(item["reference_verdict"] == "affirmed" for item in triage), + upgrade=False, + resolves=any(item["reference_verdict"] is None for item in triage), + ) + + +def release_date_conventions(conventions: str, wave: DecisionWave | None = None) -> str: + """Release 20261014's date conventions with each wave this release adds + named; the one definition the adjudicate step writes and the record gate + expects. + + A wave is added for the spec's ruled records, when it rules any (its + decided_on, with its wave_sentence and adjudications_written_on), and for + ``wave`` (decision_wave): this release's triage decisions, with the day + the spec says they were written (triage_adjudications_written_on), or, in + finish_musewonder.py's form, an installed engine upgrade's decisions + (upgrade_adjudications_written_on). With neither, the conventions are + release 20261014's, unchanged. + """ + require( + conventions.count(DATE_CONVENTIONS_BASE) == 1 + and conventions.count(DATE_CONVENTIONS_ANCHOR) == 1, + "the record's date conventions are not release 20261014's", + ) + spec = load_spec() + days, sentence = [], "" + if spec_records(spec): + day = spec["decided_on"] + days.append(day) + sentence += ( + f" The {day} wave's decisions {spec['wave_sentence']} and were written " + f"on {spec['adjudications_written_on']} UTC." + ) + if wave is not None and not wave.upgrade: + written = spec.get("triage_adjudications_written_on") + require( + isinstance(written, str) and written.strip(), + f"{SPEC_PATH} names no triage_adjudications_written_on, the UTC day " + "this release's triage decisions were written", + ) + require(wave.day not in days, f"the {wave.day} wave is named twice") + require(not wave.excludes, "a triage decision never excludes an output") + days.append(wave.day) + how = [] + if wave.affirms: + how.append("affirming a reference the case's verdict flagged") + if wave.resolves: + how.append("resolving rows the judge gave a class outside the final set") + require(bool(how), f"the {wave.day} wave decides nothing") + sentence += ( + f" The {wave.day} wave's decisions keep scored outputs on cases this " + f"release's new models re-opened, {' or '.join(how)}, and were " + f"written on {written} UTC." + ) + elif wave is not None: + upgrade_written = spec.get("upgrade_adjudications_written_on") + require( + isinstance(upgrade_written, str) and upgrade_written.strip(), + f"{SPEC_PATH} names no upgrade_adjudications_written_on, the UTC day " + "the engine upgrade's decisions were written", + ) + require(wave.day not in days, f"the {wave.day} wave is named twice") + days.append(wave.day) + upgrade = f"the {wave.day} engine upgrade of the references" + what = [] + if wave.excludes: + what.append( + f"exclude the outputs {upgrade} moved onto an input the prompt " + "does not state" + ) + if wave.affirms: + what.append( + f"affirm references {upgrade} changed, which a re-judged case's " + "verdict flagged" + ) + require(bool(what), f"the {wave.day} wave decides nothing") + sentence += ( + f" The {wave.day} wave's decisions {' and '.join(what)}, and were " + f"written on {upgrade_written} UTC." + ) + if not days: + return conventions + require( + DATE_CONVENTIONS_BASE.count(DATE_CONVENTIONS_LAST_WAVE) == 1, + "the base conventions do not end their wave list on 2026-10-14", + ) + named = ", ".join(["2026-10-14", *days[:-1]]) + f" or {days[-1]})" + waves = DATE_CONVENTIONS_BASE.replace(DATE_CONVENTIONS_LAST_WAVE, ", " + named) + conventions = conventions.replace(DATE_CONVENTIONS_BASE, waves) + return conventions.replace( + DATE_CONVENTIONS_ANCHOR, DATE_CONVENTIONS_ANCHOR + sentence + ) + + +def upgrade_decisions(upgrade, spec: dict | None = None) -> list[tuple[dict, dict]]: + """The (spec item, build record) pairs that decide the outputs an installed + engine upgrade newly excludes, in (scenario_id, variable) order. + + docs/terra/spec.json's upgrade_adjudications holds one item per such + output, in the spec adjudications' shape (classes and reasoning); each + record is the build's, computed on the build's engine and decided on its + revision's day. Without an upgrade, or one that excludes nothing new, none; + the spec may then name none either. + """ + spec = load_spec() if spec is None else spec + items = spec.get("upgrade_adjudications", []) + require( + isinstance(items, list) and all(isinstance(i, dict) for i in items), + "the spec's upgrade_adjudications is not a list of items", + ) + if upgrade is None: + return [] + added = upgrade.added + keys = [spec_key(item) for item in items] + if not added: + require( + not keys, + f"the spec's upgrade_adjudications names {sorted(keys)}, but the engine " + "upgrade newly excludes nothing", + ) + return [] + require( + len(set(keys)) == len(keys) and set(keys) == set(added), + "the spec's upgrade_adjudications must decide exactly the outputs the " + f"engine upgrade newly excludes: {sorted(added)}; " + f"the spec names {sorted(keys)}", + ) + records = { + spec_key(record): record + for record in json.loads(upgrade.exclusions_text)["exclusions"] + } + pairs = [] + for item in sorted(items, key=spec_key): + record = records[spec_key(item)] + require( + record["engine_version"] == upgrade.engine_version + and record["decided_on"] == upgrade.revision["date"], + f"{spec_key(item)}: the build's record is not decided on its engine and " + "day", + ) + pairs.append((item, record)) + return pairs + + +def upgrade_wave(added) -> str | None: + """The day the upgrade's newly excluded outputs were decided, if any.""" + days = {record["decided_on"] for _, record in added} + require(len(days) <= 1, f"the upgrade's new records name several days: {days}") + return next(iter(days), None) + + +def adjudicate_exclusions(args) -> None: + """Decide the ruled outputs in the staged record (after judge and restate). + + With an engine upgrade installed it decides only the ruled outputs the + build keeps excluded, and drops the decisions of the release 20261014 + records the build regenerated, as release 20260922c dropped scenario_045 + SNAP's (#178). Each drop is recorded in stage.json (adjudications_dropped) + before the record is written, so triage can hold the record to it. + """ + from policybench.adjudications import parse_adjudications + + path = args.stage_dir / "publish" / RUN_NAME / "annotations" / ADJUDICATIONS + record = json.loads(path.read_text()) + upgrade = stage_upgrade(args.stage_dir) + regenerated = frozenset() if upgrade is None else upgrade.regenerated_ruled + added = upgrade_decisions(upgrade) + keys = {spec_key(item) for item in load_spec()["adjudications"]} + keys |= {spec_key(item) for item, _ in added} + require( + not any( + entry.get("excluded_from_scoring") and spec_key(entry) in keys - regenerated + for entry in record["adjudications"] + ), + "the ruled outputs are already decided in the staged record", + ) + require( + not any( + entry.get("excluded_from_scoring") and spec_key(entry) in regenerated + for entry in record["adjudications"] + ), + "the staged record excludes ruled outputs the engine upgrade regenerated; " + "put the staged record back to release 20261014's (from git at " + "BASE_COMMIT), then restate and decide again", + ) + staged = exclusion_adjudications( + record, + args.stage_dir / "audit" / "cases", + regenerated, + added, + triage_items(upgrade), + ) + parse_adjudications(staged, path) + path.write_text(record_text(staged)) + decided = len(keys - regenerated) + print(f"Decided {decided} ruled outputs in {path}") + + +def record_text(record: dict) -> str: + """An adjudication record as the committed file spells it.""" + return json.dumps(record, indent=2, ensure_ascii=False) + "\n" + + +def verify_record_form(text: str, base: dict, wave: DecisionWave | None = None) -> None: + """The staged record's bytes are exactly its parsed content, and its top + level other than the entries is release 20261014's. + + Duplicate keys, or any other bytes a parser drops, would ship in the + frozen file unseen by the entry gate; so would a rewritten note or date + convention. + """ + record = json.loads(text) + require( + text == record_text(record), + "the staged adjudication record is not in the committed form (duplicate " + "keys or other bytes the entry gate cannot see); write it with " + "json.dumps(indent=2, ensure_ascii=False)", + ) + expected = {k: v for k, v in base.items() if k != "adjudications"} + expected["date_conventions"] = release_date_conventions( + expected["date_conventions"], wave + ) + require( + record_text({k: v for k, v in record.items() if k != "adjudications"}) + == record_text(expected), + "the staged adjudication record changes its note, schema or date " + "conventions beyond naming this release's waves; only entries may change", + ) + + +def verify_restatements( + base: list[dict], staged: list[dict], rejudged: frozenset[str], cases_dir: Path +) -> None: + """A re-opened entry's judge fields must be the restate script's. + + Where they differ from 20261014's, the entry must name the case's current + Opus 5.5 verdict (bound by its sidecar) as its judge, date it by that + sidecar's UTC day, and keep 20261014's judge_previous with exactly one + item appended: the replaced verdict, which is the one 20261014's entry + names (its judge, classes, flag and day are its seed verdict's, as the + sha256-bound sidecar records it). A new entry must name the current judge + too. + """ + from restate_gpt61sol_adjudications import JUDGE_FIELDS, _utc_day, named_item + + before = {case_id(entry): entry for entry in base} + wrong = [] + for entry in staged: + case = case_id(entry) + if case not in rejudged: + continue + original = before.get(case) + judge = {k: v for k, v in entry.items() if k in JUDGE_FIELDS} + if original is not None and judge == { + k: v for k, v in original.items() if k in JUDGE_FIELDS + }: + continue + verdict = cases_dir / case / "verdict.json" + meta_path = verdict.with_name("verdict.meta.json") + meta = json.loads(meta_path.read_text()) if meta_path.is_file() else {} + bound = verdict.is_file() and meta.get("verdict_sha256") == digest(verdict) + day = _utc_day(meta["judged_at_utc"]) if meta.get("judged_at_utc") else None + problems = [] + if not bound or entry.get("judge_model") != JUDGE_MODEL: + problems.append("judge is not the current Opus 5.5 verdict") + if original is not None: + previous = original.get("judge_previous", []) + restated = entry.get("judge_previous", []) + if len(restated) != len(previous) + 1 or restated[:-1] != previous: + problems.append("judge_previous is not 20261014's plus one item") + elif restated[-1] != named_item(original): + problems.append( + "the appended judge_previous item is not the verdict " + "20261014's entry names" + ) + if ( + entry.get("judge_rejudged_on") != day + or entry.get("judged_on_utc", day) != day + ): + problems.append(f"not dated by the current verdict's day {day}") + if problems: + wrong.append(f"{case}: {'; '.join(problems)}") + require( + not wrong, + f"re-opened adjudications not restated by the restate script: {wrong[:4]}", + ) + + +def rejudged_cases(stage: Path) -> frozenset[str]: + """The cases a new model re-opened: prompt-changes.json's changed and added. + + load_seed re-derives prompt-changes.json from the stage's prompts and the + seed stage.json binds, so the lists cannot drift from the stage. + """ + load_seed(stage) + changes = json.loads((stage / PROMPT_CHANGES).read_text()) + return frozenset(changes["changed"]) | frozenset(changes["added"]) + + +def case_id(entry: dict) -> str: + """An adjudication entry's audit case id.""" + return f"{entry['country']}__{entry['scenario_id']}__{entry['variable']}" + + +# The only published wording an amendment may change, and where it lives: the +# decision's reasoning in the adjudication record, the case note, and one +# model's row annotation. None of them carries a class, an exclusion or a score. +AMENDABLE_FIELDS = { + "reasoning": "adjudication record", + "case_annotation": "case note", + "annotation": "row annotation", +} + + +def load_amendments(stage: Path, rejudged: frozenset[str]) -> list[dict]: + """The stage's wording-only amendments, each checked for shape and scope. + + Each names a case a new model re-opened, a wording field, the exact old + text, the new text and the reason; a row annotation also names its model. + An absent file lists none. + """ + path = stage / AMENDMENTS + if not path.exists(): + return [] + payload = json.loads(path.read_text()) + amendments = payload.get("amendments") if isinstance(payload, dict) else None + require(isinstance(amendments, list), f"{AMENDMENTS}: 'amendments' is not a list") + for item in amendments: + require(isinstance(item, dict), f"{AMENDMENTS}: {item!r} is not an object") + field = item.get("field") + require( + field in AMENDABLE_FIELDS, + f"{AMENDMENTS}: field {field!r} is not wording; only " + f"{sorted(AMENDABLE_FIELDS)} may be amended", + ) + keys = {"case_id", "field", "old", "new", "reason"} + if field == "annotation": + keys.add("model") + require( + set(item) == keys, + f"{AMENDMENTS}: an amendment of {field} has keys {sorted(keys)}, " + f"not {sorted(item)}", + ) + require( + item["case_id"] in rejudged, + f"{AMENDMENTS}: {item['case_id']} was not re-judged in this stage", + ) + for key in ("old", "new", "reason", *(("model",) if "model" in keys else ())): + require( + isinstance(item[key], str) and item[key].strip(), + f"{AMENDMENTS}: {key} must be non-empty text: {item!r}", + ) + require( + item["old"] != item["new"], + f"{AMENDMENTS}: an amendment changes nothing: {item!r}", + ) + return amendments + + +def amend_text(text: str, amendments: list[dict], label: str) -> str: + """``text`` with each amendment's old wording, found exactly once, replaced.""" + for item in amendments: + count = text.count(item["old"]) + require( + count == 1, + f"{label}: the old text of a wording amendment occurs {count} times, " + f"not once: {item['old'][:80]!r}", + ) + text = text.replace(item["old"], item["new"]) + return text + + +def _record_amendments(amendments: list[dict]) -> dict[str, list[dict]]: + """The amendments of the adjudication record, by case.""" + grouped: dict[str, list[dict]] = {} + for item in amendments: + if item["field"] == "reasoning": + grouped.setdefault(item["case_id"], []).append(item) + return grouped + + +def ruled_adjudication_problems( + before: dict[str, dict], + after: dict[str, dict], + cases_dir: Path, + regenerated: frozenset = frozenset(), + added: list[tuple[dict, dict]] | tuple = (), + triage: list[dict] | tuple = (), +) -> list[str]: + """Where staged decisions differ from what exclusion_entry builds. + + A new decision uses its case's bound verdict. A restated decision keeps + the base entry outside the judge fields the restate script supplies. + This release initially rules no exclusion. + + A ruled output an installed engine upgrade regenerated (``regenerated``) + is scored again: no staged decision may exclude it, and any other decision + on it is an ordinary re-opened case's (verify_adjudication_changes). Each + output the upgrade newly excludes (``added``, upgrade_decisions) must have + exactly the new entry exclusion_entry builds from its item, its build + record and its case's bound verdict, dated by the record.""" + from restate_gpt61sol_adjudications import JUDGE_FIELDS + + spec = load_spec() + records = {spec_key(r): r for r in spec_records(spec)} + problems = [] + for item in spec["adjudications"]: + k = spec_key(item) + case = f"us__{k[0]}__{k[1]}" + if k in regenerated: + if after.get(case, {}).get("excluded_from_scoring"): + problems.append( + f"{case}: the engine upgrade regenerated this output, so no " + "decision may exclude it" + ) + continue + if case not in after: + problems.append(f"{case}: no staged decision") + continue + base = before.get(case) + if base is not None: + # The staged entry before the ruling: release 20261014's decision + # fields and reasoning, with the judge fields the restate script + # wrote. Outside the judge fields it must be 20261014's entry. + staged = after[case] + pre = { + name: value if name in JUDGE_FIELDS else base[name] + for name, value in staged.items() + if name in base or name in JUDGE_FIELDS + } + + def outside_judge(entry: dict) -> list: + return [[n, v] for n, v in entry.items() if n not in JUDGE_FIELDS] + + if outside_judge(pre) != outside_judge(base): + problems.append(f"{case}: fields moved outside the ruling") + continue + base = pre + expected = exclusion_entry(base, item, records[k], cases_dir / case) + if json.dumps(after[case], ensure_ascii=False) != json.dumps( + expected, ensure_ascii=False + ): + problems.append(f"{case}: differs from the ruling's entry") + for item, record in added: + k = spec_key(item) + case = f"us__{k[0]}__{k[1]}" + if case in before: + problems.append(f"{case}: release 20261014 already decides it") + continue + if case not in after: + problems.append(f"{case}: no staged decision") + continue + expected = exclusion_entry( + None, item, record, cases_dir / case, adjudicated_on=record["decided_on"] + ) + if json.dumps(after[case], ensure_ascii=False) != json.dumps( + expected, ensure_ascii=False + ): + problems.append(f"{case}: differs from the upgrade's entry") + for item in triage: + k = spec_key(item) + case = f"us__{k[0]}__{k[1]}" + if case not in after: + problems.append(f"{case}: no staged triage decision") + continue + expected = triage_entry(item, cases_dir / case) + if json.dumps(after[case], ensure_ascii=False) != json.dumps( + expected, ensure_ascii=False + ): + problems.append(f"{case}: differs from the triage decision's entry") + return problems + + +def verify_adjudication_changes( + base: list[dict], + staged: list[dict], + rejudged: frozenset[str], + amendments: list[dict], + cases_dir: Path, + *, + regenerated: frozenset = frozenset(), + dropped: frozenset[str] = frozenset(), + added: list[tuple[dict, dict]] | tuple = (), + triage: list[dict] | tuple = (), +) -> int: + """A staged record differs from 20261014's only where it has a reason to. + + Only a case a new model re-opened (``rejudged``) may change, and only in + its judge fields (the restate script's JUDGE_FIELDS) and in the reasoning + wording the listed amendments change, exactly as they say. Every other + field of every committed entry keeps its value and its place, key order + included, and the committed entries keep their order. A new entry must be + one the spec lists (a ruled or triage decision), and none may be dropped. + Returns how many staged entries are new beyond those: always 0, since any + is refused. + + With an engine upgrade installed, ``regenerated`` names the ruled outputs + it regenerated (no longer decided as ruled) and ``dropped`` the cases of + the release 20261014 records it regenerated: exactly those decisions must + be gone, and every other one stays. ``added`` (upgrade_decisions) decides + the outputs it newly excludes, gated as the ruled outputs are. + """ + from restate_gpt61sol_adjudications import JUDGE_FIELDS + + def serialized(entry: dict, rejudged_case: bool) -> str: + # A re-opened case may rewrite its judge fields; nothing else may move. + items = [ + [key, value] + for key, value in entry.items() + if not (rejudged_case and key in JUDGE_FIELDS) + ] + return json.dumps(items, ensure_ascii=False, allow_nan=False) + + before = {case_id(entry): entry for entry in base} + after = {case_id(entry): entry for entry in staged} + ruled = ruled_adjudication_problems( + before, after, cases_dir, regenerated, added, triage + ) + triage_cases = {f"us__{k[0]}__{k[1]}" for k in map(spec_key, triage)} + require( + triage_cases <= rejudged, + "triage decisions name cases this stage did not re-open: " + f"{sorted(triage_cases - rejudged)[:8]}", + ) + require( + not (triage_cases & set(before)) or triage_cases & set(before) <= dropped, + "a triage decision replaces a recorded decision: " + f"{sorted((triage_cases & set(before)) - dropped)[:8]}", + ) + require(not ruled, f"Staged adjudications of the ruled outputs: {ruled[:8]}") + ruled_cases = { + f"us__{k[0]}__{k[1]}" + for k in (spec_key(item) for item in load_spec()["adjudications"]) + if k not in regenerated + } | {f"us__{k[0]}__{k[1]}" for k in (spec_key(item) for item, _ in added)} + ruled_cases |= triage_cases + stray = sorted(dropped - set(before)) + require( + not stray, + f"Staged adjudications drop decisions release 20261014 lacks: {stray[:8]}", + ) + # A regenerated record's decision is gone; a triage decision may affirm the + # regenerated reference in its place (it is in ruled_cases, gated above). + kept = sorted((dropped & set(after)) - triage_cases) + require( + not kept, + "Staged adjudications keep the decisions of records the engine upgrade " + f"regenerated; run --step adjudicate-exclusions: {kept[:8]}", + ) + before = { + case: entry + for case, entry in before.items() + if case not in ruled_cases and case not in dropped + } + after = {case: entry for case, entry in after.items() if case not in ruled_cases} + dropped = sorted(set(before) - set(after)) + require(not dropped, f"Staged adjudications drop recorded decisions: {dropped}") + new = sorted(set(after) - set(before)) + require( + set(new) <= rejudged, + "Staged adjudications add decisions on cases no new model " + f"re-opened: {sorted(set(new) - rejudged)[:8]}", + ) + # The only new decisions this release makes are the spec's (ruled and + # triage, gated above as ruled_cases); any other would bypass the triage + # restrictions, an affirmation of an unflagged reference among them. + require( + not new, + "Staged adjudications add decisions the spec does not list: " + f"{new[:8]}; a new decision goes in docs/terra/spec.json's " + "triage_adjudications", + ) + require( + [case for case in after if case in before] == list(before), + "Staged adjudications change the committed entry order", + ) + grouped = _record_amendments(amendments) + require( + set(grouped) <= set(before), + f"Wording amendments name cases with no recorded decision: " + f"{sorted(set(grouped) - set(before))}", + ) + changed = [] + for case, entry in before.items(): + if case in grouped: + entry = { + **entry, + "reasoning": amend_text( + entry["reasoning"], grouped[case], f"{case} reasoning" + ), + } + reopened = case in rejudged + if serialized(after[case], reopened) != serialized(entry, reopened): + changed.append(case) + require( + not changed, + "Staged adjudications change recorded decisions beyond the re-judged " + f"cases' judge fields and the listed wording amendments: {changed[:8]}", + ) + return len(new) + + +def stage_adjudications( + path: Path, + rejudged: frozenset[str], + amendments: list[dict], + cases_dir: Path, + *, + regenerated: frozenset = frozenset(), + dropped: frozenset[str] = frozenset(), + added: list[tuple[dict, dict]] | tuple = (), + triage: list[dict] | tuple = (), +) -> list[dict]: + """The staged record, with its listed reasoning amendments applied. + + Checked in memory against release 20261014's record (from git) and the + stage's verdicts; written back only when an amendment was not applied yet. + ``regenerated``, ``dropped`` and ``added`` describe an installed engine + upgrade (verify_adjudication_changes). + """ + from freeze_snapshot import verify_adjudications_keep_judge_verdicts + + from policybench.adjudications import parse_adjudications + + base_record = base_adjudication_record() + base = base_adjudications() + current = path.read_text() + wave = decision_wave(added, triage) + verify_record_form(current, base_record, wave) + record = json.loads(current) + grouped = _record_amendments(amendments) + original = {case_id(entry): entry for entry in base} + applied = False + for entry in record["adjudications"]: + case = case_id(entry) + if case in grouped and case in original: + wording = original[case]["reasoning"] + if entry["reasoning"] == wording: + entry["reasoning"] = amend_text( + wording, grouped[case], f"{case} reasoning" + ) + applied = True + text = record_text(record) + verify_record_form(text, base_record, wave) + entries = parse_adjudications(json.loads(text), path) + verify_adjudication_changes( + base, + entries, + rejudged, + amendments, + cases_dir, + regenerated=regenerated, + dropped=dropped, + added=added, + triage=triage, + ) + # A dropped decision is gone, so an entry on its case is treated as new. + verify_restatements( + [entry for entry in base if case_id(entry) not in dropped], + entries, + rejudged, + cases_dir, + ) + verify_adjudications_keep_judge_verdicts(entries, cases_dir) + if applied: + pending = path.with_name(path.name + ".amending") + pending.write_text(text) + os.replace(pending, path) + return entries + + +def amend_annotations(rows, cases, amendments: list[dict]) -> None: + """Apply the listed case-note and row-annotation amendments in place. + + Each must find exactly one row, and its old text exactly once in it. + """ + for item in amendments: + if item["field"] == "reasoning": + continue + country, scenario, variable = item["case_id"].split("__", 2) + frame = cases if item["field"] == "case_annotation" else rows + mask = ( + (frame["country"].astype(str) == country) + & (frame["scenario_id"].astype(str) == scenario) + & (frame["variable"].astype(str) == variable) + ) + if item["field"] == "annotation": + mask &= frame["model"].astype(str) == item["model"] + require( + int(mask.sum()) == 1, + f"a wording amendment of {item['case_id']} {item['field']} " + f"matches {int(mask.sum())} rows; exactly one is required", + ) + index = frame.index[mask][0] + frame.loc[index, item["field"]] = amend_text( + str(frame.loc[index, item["field"]]), + [item], + f"{item['case_id']} {item['field']}", + ) + + +def annotation_csv_text(frame) -> str: + """The bytes triage writes for the row annotations or the case notes, and + the freeze rebuilds: every column, in collect_audit's row order.""" + return frame.to_csv(index=False) + + +def resolve_live_base(args) -> dict: + """The 20261014 payload an export compares the incumbents against. + + Before the freeze the live pointer and the committed snapshot are + 20261014's, and resolve_base checks all of them. After the freeze they are + this release's own, so a re-export (after a fix to the staged annotations) + reads the 20261014 run payload from BASE_COMMIT instead and checks that it + rewraps to the 20261014 release asset (BASE_SHA256). Any other pointer is + refused. + """ + pointer = live_pointer() + if pointer["tag"] == BASE_TAG: + return resolve_base(args)[2] + require( + pointer["tag"] == RELEASE_TAG, + "base pointer changed; review the base before staging", + ) + return base_payload_from_commit() + + +def resolved_model_id(route: str) -> str: + """The model id a provider's responses report for a registry route. + + OpenRouter reports its own id, the route after "openrouter/" (Muse + Wonder's rows say "meta/muse-wonder"); a first-party provider reports the + bare model id, the route's last segment (Gemini 4 Argon's rows say + "gemini-4-argon"). + """ + if route.startswith("openrouter/"): + return route.removeprefix("openrouter/") + return route.split("/")[-1] + + +def prepare_inputs(args, runs, base, reference) -> tuple[Path, dict]: + """Copy immutable inputs and fold full or explicitly partial cohorts.""" + import pandas as pd + + from policybench.config import MODELS as registry + from policybench.config import PRICE_OVERRIDES_PER_1M + from policybench.fold_board import fold_board + + stage = args.stage_dir + frames = {} + provenance = {} + for run in runs: + frame = pd.read_csv(run.predictions, low_memory=False) + verify_call_provenance(frame, run.model) + verify_usage(frame, run.model) + if args.partial: + frame = frame.drop(columns=["raw_response"], errors="ignore") + households = set(frame.scenario_id) + require( + len(households) == run.state["total"], + f"state/CSV household mismatch: {run.model}", + ) + require( + households <= set(reference.scenario_id), f"unknown households: {run.model}" + ) + validate_keys( + frame, reference[reference.scenario_id.isin(households)], run.model + ) + require( + run.model in registry and run.model in PRICE_OVERRIDES_PER_1M, + f"missing model registration/pricing: {run.model}", + ) + if not args.partial: + require( + run.state["total"] == 100 and households == set(reference.scenario_id), + f"full release requires 100 households: {run.model}", + ) + require( + not run.state.get("synthetic_partial"), + "synthetic run state is partial only", + ) + fingerprint = run.state.get("treatment_fingerprint") + require( + isinstance(fingerprint, dict) + and fingerprint.get("model_id") == registry[run.model], + f"missing/mismatched treatment fingerprint: {run.model}", + ) + import freeze_snapshot as freezer + from freeze_gpt61sol import validate_treatment + + validate_treatment( + freezer, + run.state, + run.run_dir / "run_state.json", + SNAPSHOT / "scenarios.csv", + ) + for field in ( + "provider_resolved_model", + "provider_response_id", + ): + require( + field in frame and frame[field].notna().all(), + f"missing {field}: {run.model}", + ) + expected_provider = resolved_model_id(registry[run.model]) + require( + set(frame.provider_resolved_model) == {expected_provider}, + f"unexpected provider-resolved model: {run.model}", + ) + target = stage / "inputs" / run.slug + target.mkdir(parents=True, exist_ok=True) + shutil.copyfile(run.predictions, target / "predictions.csv") + shutil.copyfile(run.run_dir / "run_state.json", target / "run_state.json") + frames[run.model] = frame + provenance[run.model] = { + "households": len(households), + "rows": len(frame), + "predictions_sha256": digest(target / "predictions.csv"), + "treatment_fingerprint": run.state.get("treatment_fingerprint"), + "provider_resolved_models": sorted( + frame.provider_resolved_model.dropna().unique() + ), + "provider_system_fingerprints": sorted( + frame.get("provider_system_fingerprint", pd.Series(dtype=str)) + .dropna() + .unique() + ), + } + shared = set.intersection(*(set(frame.scenario_id) for frame in frames.values())) + require(bool(shared), "no households completed by every addition") + selected = ( + reference[reference.scenario_id.isin(shared)] if args.partial else reference + ) + scoring = stage / "scoring" + scoring.mkdir(exist_ok=True) + for name in REFERENCE_FILES: + shutil.copyfile(SNAPSHOT / name, scoring / name) + if args.partial: + selected.to_csv(scoring / "reference_outputs.csv", index=False) + meta = json.loads((scoring / "reference_outputs.csv.meta.json").read_text()) + meta.update( + reference_csv_sha256=digest(scoring / "reference_outputs.csv"), + row_count=len(selected), + partial=True, + ) + write_json(scoring / "reference_outputs.csv.meta.json", meta) + scenarios = pd.read_csv(scoring / "scenarios.csv") + scenarios[scenarios.scenario_id.isin(shared)].to_csv( + scoring / "scenarios.csv", index=False + ) + exclusions = json.loads((scoring / "reference_exclusions.json").read_text()) + exclusions["exclusions"] = [ + e for e in exclusions["exclusions"] if e["scenario_id"] in shared + ] + write_json(scoring / "reference_exclusions.json", exclusions) + base = base[base.scenario_id.isin(shared)] + else: + verify_reference_pins(scoring, "staged reference") + base_path = stage / "base-predictions.csv" + base.to_csv(base_path, index=False) + additions = [] + for run in runs: + path = stage / "inputs" / run.slug / "fold.csv" + frames[run.model][frames[run.model].scenario_id.isin(shared)].to_csv( + path, index=False + ) + additions.append(path) + result = fold_board(base_path, additions, scoring, stage / "fold", export=False) + require( + not result["excluded"] and result["models"] == BOARD_MODELS, + f"fold refused additions: {result}", + ) + bundle = stage / "publish" / RUN_NAME + us = bundle / "us" + us.mkdir(parents=True, exist_ok=True) + require( + not (us / "by_model").exists(), "by_model would shadow combined predictions" + ) + shutil.copyfile(stage / "fold/us/predictions.csv", us / "predictions.csv") + if not args.partial: + restore_run_row_text(us / "predictions.csv", runs) + for name in REFERENCE_FILES: + shutil.copyfile(scoring / name, us / name) + annotations = bundle / "annotations" + annotations.mkdir(exist_ok=True) + for name in ANNOTATION_FILES: + # Re-preparing must not overwrite a recorded stage adjudication. + if not (annotations / name).exists(): + shutil.copyfile(ANNOTATIONS / name, annotations / name) + write_json(stage / "model-provenance.json", provenance) + return bundle, frames + + +def partial_scores(args, base, reference, frames) -> None: + """Rank each addition against incumbents on its own completed households.""" + import pandas as pd + + from policybench.analysis import analyze_no_tools + from policybench.reference_exclusions import ( + load_reference_exclusions, + split_reference, + ) + + scored, _ = split_reference(reference, load_reference_exclusions(SNAPSHOT)) + scenarios = pd.read_csv(SNAPSHOT / "scenarios.csv") + results = [] + for model, frame in frames.items(): + ids = set(frame.scenario_id) + cohort = pd.concat([base[base.scenario_id.isin(ids)], frame], ignore_index=True) + analysis = analyze_no_tools( + scored[scored.scenario_id.isin(ids)], + cohort, + scenarios=scenarios[scenarios.scenario_id.isin(ids)], + ) + stats = analysis["bounded_summary"].set_index("model") + exact = float(stats.loc[model, "weighted_exact"]) + rank = 1 + int((stats.weighted_exact > exact).sum()) + result = { + "label": "PARTIAL", + "model": model, + "households": len(ids), + "scored_outputs": int(scored.scenario_id.isin(ids).sum()), + "exact_percent": exact * 100, + "rank": rank, + "models": len(stats), + } + results.append(result) + print(json.dumps(result)) + write_json(args.stage_dir / "partial-scores.json", results) + + +def seed_prompt_digests(audit: Path) -> dict[str, str]: + """The sha256 of every prompt a case carries, keyed by case id.""" + return { + case.name: digest(case / "prompt.md") + for case in sorted((audit / "cases").glob("*")) + if (case / "prompt.md").is_file() + } + + +def seed_digest(audit: Path) -> dict[str, dict[str, str]]: + """Each judged case's prompt and verdict sha256, keyed by case id.""" + seed = {} + for case in sorted((audit / "cases").glob("*")): + if not (case / "prompt.md").is_file(): + continue + require((case / "verdict.json").is_file(), f"seed case unjudged: {case.name}") + seed[case.name] = { + "prompt_sha256": digest(case / "prompt.md"), + "verdict_sha256": digest(case / "verdict.json"), + } + return seed + + +def seed_digest_text(seed: dict[str, dict[str, str]]) -> str: + """The seed digest as docs/terra/seed_digest.csv spells it.""" + rows = [ + f"{case},{item['prompt_sha256']},{item['verdict_sha256']}\n" + for case, item in sorted(seed.items()) + ] + return "case_id,prompt_sha256,verdict_sha256\n" + "".join(rows) + + +def verify_seed(seed: dict[str, dict[str, str]]) -> None: + """The seed must be the 20261014 audit the committed digest records.""" + require( + hashlib.sha256(seed_digest_text(seed).encode()).hexdigest() + == SEED_DIGEST_SHA256, + "the audit seed is not release 20261014's (see docs/terra/" + "seed_digest.csv): its cases, prompts or verdicts differ", + ) + + +def load_seed(stage: Path) -> dict[str, dict[str, str]]: + """The seed stage.json binds, checked against the committed digest. + + It also re-derives which cases are kept, changed and added from the + stage's prompts and that seed, and refuses unless prompt-changes.json + says the same: a kept case's prompt that drifts, a case moved between + the lists, or a manifest whose wrong models the staged predictions do not + bear out, stops every step that relies on them. + """ + receipt = json.loads((stage / "stage.json").read_text()) + require( + "seed" in receipt, + "stage.json does not bind the audit seed; run --step bind-seed " + "--audit-seed ", + ) + verify_seed(receipt["seed"]) + verify_prompt_changes(stage, receipt["seed"]) + return receipt["seed"] + + +def verify_prompt_changes(stage: Path, seed: dict[str, dict[str, str]]) -> None: + """prompt-changes.json must be what the stage's prompts say against the seed. + + A case whose prompt is the seed's is kept, one whose prompt differs is + changed and one the seed lacks is added; a new model must be among the + wrong models of every changed or added case, and no seed case may vanish + (check_prompt_changes, as prepare applies it). With an engine upgrade + installed, a case whose reference value or explanation the installed + revision changed may change or appear without it (upgraded_cases, derived + from the staged files against release 20261014's in git). The staged + predictions must agree (verify_reopened_by_predictions). + """ + evidence = verify_parse_failure_flags(stage) + derived = check_prompt_changes( + stage / "audit", + {case: item["prompt_sha256"] for case, item in seed.items()}, + upgraded=upgraded_cases(stage), + ) + recorded = json.loads((stage / PROMPT_CHANGES).read_text()) + differ = sorted( + { + case + for key in ("kept", "changed", "added") + for case in set(derived[key]) ^ set(recorded.get(key, [])) + } + ) + require( + not differ, + f"{PROMPT_CHANGES} disagrees with the stage's prompts and the bound " + f"seed on {len(differ)} cases: {differ[:8]}", + ) + verify_reopened_by_predictions(stage, derived, evidence=evidence) + + +def verify_parse_failure_flags(stage: Path): + """A parse-only case has no numeric prediction among its actual wrong rows.""" + import pandas as pd + + from policybench.audit import _case_id, _load_manifest + from policybench.case_annotations import wrong_prediction_rows + + us = stage / "publish" / RUN_NAME / "us" + require_combined_predictions(us.parent) + wrong = wrong_prediction_rows(us, prediction_reader=load_combined_predictions) + manifest = _load_manifest(stage / "audit") + parse_only = { + _case_id(us.name, str(scenario), str(variable)): bool( + pd.to_numeric(rows["prediction"], errors="coerce").isna().all() + ) + for (scenario, variable), rows in wrong.groupby(KEY, sort=False) + } + differ = [ + case + for case, row in manifest.items() + if case not in parse_only + or row.get("parse_failure_only") is not parse_only[case] + ] + require( + not differ, + "audit parse_failure_only disagrees with staged predictions: " + f"{sorted(differ)[:8]}", + ) + return wrong, manifest + + +def verify_reopened_by_predictions( + stage: Path, derived: dict[str, list], *, evidence: tuple | None = None +) -> None: + """The manifest's claim that a new model re-opened a case must hold. + + cases.jsonl is editable, so re-score the staged predictions against the + staged references with wrong_prediction_rows, the rule prepare_audit + used to list each case's wrong models. A changed or added case must list + the new model exactly when its prediction is wrong; any other case it + gets wrong must be parse-failure-only as the manifest records it, so a + kept case needs the new model's prediction right. The staged references + are the installed engine upgrade's when one is installed, so a case the + upgrade re-opened without the new model (its prediction right on the new + reference) passes, and one the upgrade made it miss must list it. + """ + from policybench.audit import _case_id + + us = stage / "publish" / RUN_NAME / "us" + wrong, manifest = ( + verify_parse_failure_flags(stage) if evidence is None else evidence + ) + reopened = {*derived["changed"], *derived["added"]} + parse_only = {case for case, row in manifest.items() if row["parse_failure_only"]} + differ = set() + for model in MODELS.values(): + rows = wrong[wrong.model == model] + missed = { + _case_id(us.name, str(scenario), str(variable)) + for scenario, variable in zip(rows.scenario_id, rows.variable) + } + differ |= { + case + for case in reopened + if (model in manifest[case]["wrong_models"]) != (case in missed) + } + differ |= missed - reopened - parse_only + require( + not differ, + f"the audit manifest's wrong models disagree with the staged " + f"predictions of {sorted(MODELS.values())} on {len(differ)} cases: " + f"{sorted(differ)[:8]}", + ) + + +def bind_seed(args) -> None: + """Bind the seed in the stage.json of a stage prepared before prepare did. + + The seed must match the committed digest, and the stage must agree with it + case by case: every kept case keeps the seed's prompt and verdict bytes, + every changed case's prompt differs, and no added case is a seed case. + """ + receipt_path = args.stage_dir / "stage.json" + if not receipt_path.is_file(): + receipt_path = args.stage_dir / "reference-install.json" + require( + receipt_path.is_file(), + "bind-seed needs an installed build or prepared stage", + ) + receipt = json.loads(receipt_path.read_text()) + require( + "seed" not in receipt, "reference-install.json already binds its audit seed" + ) + require(args.audit_seed is not None, "bind-seed needs --audit-seed") + seed = seed_digest(args.audit_seed) + verify_seed(seed) + receipt["seed"] = seed + write_json(receipt_path, receipt) + print(f"Bound the audit seed before prepare: {len(seed)} judged cases") + return + receipt = json.loads(receipt_path.read_text()) + require("seed" not in receipt, "stage.json already binds its audit seed") + require(args.audit_seed is not None, "bind-seed needs --audit-seed") + seed = seed_digest(args.audit_seed) + verify_seed(seed) + changes = json.loads((args.stage_dir / PROMPT_CHANGES).read_text()) + cases = args.stage_dir / "audit" / "cases" + differ = [ + case + for case in changes["kept"] + if case not in seed + or not (cases / case / "verdict.json").is_file() + or digest(cases / case / "prompt.md") != seed[case]["prompt_sha256"] + or digest(cases / case / "verdict.json") != seed[case]["verdict_sha256"] + ] + differ += [ + case + for case in changes["changed"] + if case not in seed + or digest(cases / case / "prompt.md") == seed[case]["prompt_sha256"] + ] + differ += [case for case in changes["added"] if case in seed] + differ += sorted(set(seed) - {*changes["kept"], *changes["changed"]}) + require( + not differ, + f"the stage disagrees with the seed on {len(differ)} cases: {differ[:8]}", + ) + receipt["seed"] = seed + write_json(receipt_path, receipt) + print(f"Bound the audit seed: {len(seed)} judged cases") + + +def reworded_since_seed() -> frozenset[str]: + """The cases whose committed reference explanation differs between the + seed's release (SEED_RELEASE_COMMIT) and the base (BASE_COMMIT). + + Refuses unless they are exactly REWORDED_SINCE_SEED, so a change to any + other explanation since the seed stops prepare instead of re-opening a + case nobody reviewed. + """ + import io + + import pandas as pd + + def explanations(commit: str) -> dict[tuple[str, str], tuple]: + result = subprocess.run( + ["git", "-C", str(ROOT), "show", f"{commit}:{REFERENCE_EXPLANATIONS}"], + capture_output=True, + ) + require( + result.returncode == 0, + f"cannot read {REFERENCE_EXPLANATIONS} at {commit[:12]}: " + f"{result.stderr.decode().strip()}", + ) + frame = pd.read_csv(io.BytesIO(result.stdout), dtype=str, keep_default_na=False) + return { + (row.scenario_id, row.variable): tuple(row) + for row in frame.itertuples(index=False) + } + + before = explanations(SEED_RELEASE_COMMIT) + after = explanations(BASE_COMMIT) + require(set(before) == set(after), "explanation keys changed since the seed") + derived = frozenset( + f"us__{scenario}__{variable}" + for (scenario, variable), row in after.items() + if before[(scenario, variable)] != row + ) + require( + derived == REWORDED_SINCE_SEED, + "reference explanations changed since the seed outside the pinned " + f"set: {sorted(derived ^ REWORDED_SINCE_SEED)}", + ) + return derived + + +def check_prompt_changes( + audit: Path, seeded: dict[str, str], upgraded: frozenset[str] = frozenset() +) -> dict[str, list]: + """Only a case a new model joins, or one release 20261014 reworded, + may change or appear. + + The seed's prompts re-render byte-identically from release 20261014's + committed snapshot (SEED_RELEASE_COMMIT) and the pinned grounding, so an + incumbent-only case whose prompt differs (or that is new) means an input + changed under the + carried-over verdicts, unless its reference explanation is one release + 20261014 reworded (reworded_since_seed), or its reference value or + explanation is one an installed engine upgrade changed (``upgraded``, + upgraded_cases); that case is re-judged. + """ + manifest = [ + json.loads(line) for line in (audit / "cases.jsonl").read_text().splitlines() + ] + prompts = { + item["case_id"]: digest(audit / "cases" / item["case_id"] / "prompt.md") + for item in manifest + if not item["parse_failure_only"] + } + return classify_prompt_changes( + manifest, prompts, seeded, reworded_since_seed(), upgraded + ) + + +def classify_prompt_changes( + manifest: list[dict], + prompts: dict[str, str], + seeded: dict[str, str], + reworded: frozenset[str], + upgraded: frozenset[str] = frozenset(), +) -> dict[str, list]: + """check_prompt_changes' rule on a manifest and its prompts' sha256. + + install-references applies it to the audit it is about to write, so it + refuses before it writes anything. + """ + new_models = set(MODELS.values()) + changed, added, kept, offending = [], [], [], [] + for item in manifest: + if item["parse_failure_only"]: + continue + case_id = item["case_id"] + prompt = prompts[case_id] + if seeded.get(case_id) == prompt: + kept.append(case_id) + continue + (changed if case_id in seeded else added).append(case_id) + if ( + not new_models & set(item["wrong_models"]) + and case_id not in reworded + and case_id not in upgraded + ): + offending.append(case_id) + require( + not offending, + "incumbent-only case prompts changed against the seed (grounding, " + f"references or annotations differ): {offending[:8]}", + ) + # Adding a model cannot remove a wrong answer, so every judged seed case + # must still be a case. + vanished = sorted(set(seeded) - {*kept, *changed}) + require(not vanished, f"seed cases vanished from the audit: {vanished[:8]}") + unrendered = sorted(reworded - set(changed)) + require( + not unrendered, + f"reworded cases whose prompts did not change: {unrendered[:8]}", + ) + return {"kept": kept, "changed": changed, "added": added} + + +def prepare_cases(args, bundle) -> dict[str, dict[str, str]]: + """Seed a private audit; changed prompts invalidate copied verdicts. + + Returns the seed digest, which main binds in stage.json. + """ + from policybench.audit import prepare_audit + + require( + args.audit_seed is not None and args.grounding is not None, + "prepare needs --audit-seed and --grounding (read-only sources)", + ) + require( + digest(args.grounding) == GROUNDING_SHA256, + "grounding differs from the one the 20260929 audit was rendered with", + ) + require_combined_predictions(bundle) + audit = args.stage_dir / "audit" + # Compare against the read-only seed so a retried + # prepare cannot mistake its own earlier rendering for the seed. + seed = seed_digest(args.audit_seed) + verify_seed(seed) + seeded = {case: item["prompt_sha256"] for case, item in seed.items()} + if not audit.exists(): + for source in sorted((args.audit_seed / "cases").glob("*")): + if not (source / "prompt.md").is_file(): + continue + target = audit / "cases" / source.name + target.mkdir(parents=True) + for name in ("prompt.md", "verdict.json", "verdict.meta.json", "codex.log"): + if (source / name).is_file(): + shutil.copyfile(source / name, target / name) + lookup = grounding_lookup(args.grounding) + prepare_audit( + bundle / "us", + audit, + grounding_lookup=lookup, + template_version=JUDGE_TEMPLATE_VERSION, + prediction_reader=load_combined_predictions, + ) + changes = check_prompt_changes(audit, seeded) + write_json( + args.stage_dir / "prompt-changes.json", + {key: sorted(value) for key, value in changes.items()}, + ) + pending = validate_verdicts(audit, remove_invalid=True, seed=seed) + write_json(args.stage_dir / "pending.json", pending) + print( + f"Prepared audit: {len(changes['kept'])} prompts unchanged, " + f"{len(changes['changed'])} changed and {len(changes['added'])} new; " + f"{len(pending)} cases need Opus 5.5" + ) + return seed + + +def set_aside(audit: Path, case_id: str, reason: str) -> None: + """Move a case's verdict, sidecar and judge evidence out of the audit. + + They go to /rejected-verdicts/// with the judge's + envelope, log and transcript, so a re-judge never destroys the verdict it + replaces or the record of how it was made. + """ + from datetime import datetime, timezone + + case = audit / "cases" / case_id + names = ( + "verdict.json", + "verdict.meta.json", + "claude.json", + "claude.log", + "claude.transcript.jsonl", + ) + files = [case / name for name in names] + if not any(path.exists() for path in files[:2]): + return + stamp = datetime.now(timezone.utc).strftime("%Y%m%dT%H%M%S%fZ") + target = audit.parent / "rejected-verdicts" / case_id / stamp + target.mkdir(parents=True) + (target / "reason.txt").write_text(reason + "\n") + for path in files: + if path.exists(): + os.replace(path, target / path.name) + + +def judge_identity_problems(meta: dict) -> list[str]: + """Why a sidecar does not show this release's judge; [] if it does. + + The judge step requests JUDGE_MODEL through JUDGE_RUNNER, which records + the request, the models the CLI reports having used (that model alone), + itself, and the moment the verdict was written as an ISO 8601 timestamp + in UTC (judged_at_utc). + """ + from datetime import datetime, timedelta + + problems = [] + if meta.get("judge_model_requested") != JUDGE_MODEL: + problems.append( + f"judge_model_requested {meta.get('judge_model_requested')!r}; " + f"expected {JUDGE_MODEL!r}" + ) + if meta.get("judge_model_reported") != [JUDGE_MODEL]: + problems.append( + f"judge_model_reported {meta.get('judge_model_reported')!r}; " + f"expected {[JUDGE_MODEL]!r}" + ) + if meta.get("judge_runner") != JUDGE_RUNNER: + problems.append( + f"judge_runner {meta.get('judge_runner')!r}; expected {JUDGE_RUNNER!r}" + ) + stamp = meta.get("judged_at_utc") + try: + moment = datetime.fromisoformat(stamp) if isinstance(stamp, str) else None + except ValueError: + moment = None + if moment is None or moment.utcoffset() != timedelta(0): + problems.append(f"judged_at_utc {stamp!r} is not an ISO 8601 timestamp in UTC") + return problems + + +def verify_verdict_inventory(audit: Path) -> tuple[str, ...]: + """Refuse verdicts outside the manifest's judged case directories. + + Parse-only cases have no judge, so their directories cannot contribute + verdicts either. The release receipt binds this manifest and every listed + judged case; no other directory may become published provenance. + """ + manifest = audit / "cases.jsonl" + judged = ( + { + item["case_id"] + for item in map(json.loads, manifest.read_text().splitlines()) + if not item["parse_failure_only"] + } + if manifest.is_file() + else set() + ) + cases = audit / "cases" + linked = sorted( + str(path.relative_to(cases)) + for path in cases.rglob("*") + if path.is_symlink() and path.is_dir() + ) + require( + not linked, f"audit case directory symlinks are not permitted: {linked[:8]}" + ) + verdicts = { + str(path.parent.relative_to(cases)) + for path in cases.rglob("verdict.json") + if path.is_file() + } + if cases.is_dir(): + # Include direct symlinked directories, which rglob does not recurse + # into but the shared whole-tree tally would otherwise discover. + verdicts.update( + str(directory.relative_to(cases)) + for directory in cases.iterdir() + if (directory / "verdict.json").is_file() + ) + extra = sorted(verdicts - judged) + require( + not extra, + "verdict-bearing directories are not manifest-listed judged cases: " + f"{extra[:8]}", + ) + return tuple(sorted(judged)) + + +def validate_verdicts( + audit: Path, + remove_invalid: bool = False, + seed: dict[str, dict[str, str]] | None = None, +) -> list[str]: + """Validate schema, model coverage and each verdict's binding to its bytes. + + Every judged verdict's sidecar must carry the verdict's own sha256. A case + whose prompt is the seed's (``seed``, as stage.json binds it) carries its + seed verdict over: the verdict must be the seed's, byte for byte, and any + prompt_sha256 its sidecar records must match. Every other verdict is new + and must record the sha256 of the prompt it judged and template + JUDGE_TEMPLATE_VERSION. Every judged case's prompt must begin with the + header of the version its sidecar records + (policybench.audit.template_version_problems), so a new verdict's sidecar + cannot claim v2 for a prompt rendered on another version. Every new + verdict, and any verdict naming a new model, also needs this release's + judge identity (judge_identity_problems): a case re-opened because the + installed build moved its reference is held to it even when only + incumbents answered it wrong. Every non-carried verdict also needs the + hardened runner's isolation, token authentication and a transcript bound + to its prompt and answer (judge_isolation_problems). Returns the pending cases; + ``remove_invalid`` sets their verdicts aside. A carried-over verdict that + fails is refused outright: a re-judge cannot restore it. + """ + import jsonschema + + from policybench.audit import template_version_problems + from policybench.judge_template import recorded_template_version + + schema = json.loads((audit / "schema.json").read_text()) + manifest = { + item["case_id"]: item + for item in map(json.loads, (audit / "cases.jsonl").read_text().splitlines()) + } + seed = seed or {} + templates = dict(template_version_problems(audit)) + pending, refused = [], [] + for case_id, item in manifest.items(): + if item["parse_failure_only"]: + continue + path = audit / "cases" / case_id / "verdict.json" + meta_path = path.with_name("verdict.meta.json") + prompt = path.with_name("prompt.md") + carried = ( + case_id in seed + and prompt.is_file() + and digest(prompt) == seed[case_id]["prompt_sha256"] + ) + try: + blob = path.read_bytes() + verdict = json.loads(blob) + jsonschema.validate(verdict, schema) + names = [m["model"] for m in verdict["models"]] + if len(names) != len(set(names)) or set(names) != set(item["wrong_models"]): + raise ValueError("wrong model coverage") + meta = json.loads(meta_path.read_text()) if meta_path.is_file() else {} + if not isinstance(meta, dict): + raise ValueError("verdict provenance is not an object") + if meta.get("verdict_sha256") != hashlib.sha256(blob).hexdigest(): + raise ValueError("the sidecar is not bound to this verdict") + if case_id in templates: + raise ValueError(f"judge template: {templates[case_id]}") + bound = meta.get("prompt_sha256") + if carried: + if hashlib.sha256(blob).hexdigest() != seed[case_id]["verdict_sha256"]: + raise ValueError("a carried-over verdict is not the seed's") + if bound is not None and bound != digest(prompt): + raise ValueError("verdict is bound to a different prompt") + elif bound != digest(prompt): + raise ValueError("a new verdict is not bound to this prompt") + elif recorded_template_version(meta) != JUDGE_TEMPLATE_VERSION: + # A new or re-opened case is rendered on this release's + # template, and its judge must have read that version: the + # sidecar records it, and the prompt's header (checked above) + # is that version's. + raise ValueError( + f"a new verdict is not on judge template v{JUDGE_TEMPLATE_VERSION}" + ) + # Every verdict judged for this release, whichever models it names: + # a case the installed build re-opened may list incumbents alone. + if not carried or set(names) & set(MODELS.values()): + identity = judge_identity_problems(meta) + if identity: + raise ValueError( + "missing or mismatched Opus 5.5 provenance: " + + "; ".join(identity) + ) + if not carried: + isolation = judge_isolation_problems( + path.parent, meta, prompt.read_bytes(), verdict + ) + if isolation: + raise ValueError( + "missing or invalid judge isolation: " + "; ".join(isolation) + ) + except (OSError, ValueError, jsonschema.ValidationError) as error: + if carried: + refused.append(f"{case_id} ({error})") + continue + pending.append(case_id) + if remove_invalid: + set_aside(audit, case_id, f"invalid: {error}") + require( + not refused, + f"{len(refused)} carried-over verdicts differ from the seed's; a stage " + f"input changed after prepare: {refused[:4]}", + ) + return sorted(pending) + + +def account_data(value, at: str, keys: bool = True) -> list[str]: + """Where ``value`` carries an e-mail address or a key naming an account. + + Any key that matches ACCOUNT_KEY (unless ``keys`` is false), and any key + or string that holds an e-mail address (EMAIL_ADDRESS), at any depth; + ``at`` names ``value``. + """ + hits = [] + if isinstance(value, dict): + for key, item in value.items(): + where = f"{at}.{key}" + if keys and ACCOUNT_KEY.search(str(key)): + hits.append(f"key {where}") + if EMAIL_ADDRESS.search(str(key)): + hits.append(f"an e-mail address in key {where}") + hits += account_data(item, where, keys) + elif isinstance(value, list): + for index, item in enumerate(value): + hits += account_data(item, f"{at}[{index}]", keys) + elif isinstance(value, str) and EMAIL_ADDRESS.search(value): + hits.append(f"an e-mail address at {at}") + return hits + + +def outside_the_judge(event: dict, prompt: str | None) -> dict: + """``event`` without the judged prompt's own user message or the judge's + words: the text of a user event that is exactly ``prompt``, and the content + of an assistant turn. The account-data rule reads everything else.""" + message = event.get("message") + if isinstance(message, dict) and ( + event.get("type") == "assistant" + or ( + event.get("type") == "user" + and prompt is not None + and message.get("content") == prompt + ) + ): + rest = {key: value for key, value in message.items() if key != "content"} + return {**event, "message": rest} + return event + + +def transcript_problems( + path: Path, effort: str | None, prompt: bytes, verdict: object +) -> list[str]: + """Why a judge's transcript does not show an isolated judge; [] if it does. + + A Python port of the transcript checks in scripts/run_audit_claude.sh + (extract_verdict): no tool call but StructuredOutput, no event of a type + outside its EVENT_TYPES (JUDGE_EVENT_TYPES), no context attachment outside + its ATTACHMENTS (JUDGE_ATTACHMENTS; so no skill listing and no + credential_org record), a session context that is empty (no account e-mail + or git status), no account data anywhere outside the prompt's own user + message and the judge's own turns (account_data, outside_the_judge), no + working directory inside a git repository, every assistant turn at the + effort the sidecar records, when it records one (the sidecars of the + stage's first 17 isolated verdicts record none), no advisor model, and + user events that are exactly one text message, the case's ``prompt`` + (prompt.md's bytes, decoded as UTF-8), besides Claude Code's own nudge + (JUDGE_PROMPT_NUDGE) and the results of the judge's StructuredOutput calls. + It also requires exactly one accepted StructuredOutput call, whose input + is the published ``verdict`` (verdict.json, parsed): any other call must + be one the schema refused, which the judge then answered again. + """ + try: + lines = path.read_text().splitlines() + except OSError: + return ["no transcript"] + try: + text = prompt.decode("utf-8") + except UnicodeDecodeError: + text = None + problems, calls, refused = [], [], set() + # The user events: text messages (the prompt) and everything else (which + # may only answer the judge's own StructuredOutput calls, by id). + texts, others, answers = [], [], set() + + def answer(part: dict) -> bool: + return part.get("type") == "tool_use" and part.get("name") == "StructuredOutput" + + for number, line in enumerate(lines, 1): + try: + event = json.loads(line) + except ValueError: + problems.append(f"transcript line {number} is not JSON") + continue + if not isinstance(event, dict): + problems.append(f"transcript line {number} is not an event") + continue + if event.get("type") not in JUDGE_EVENT_TYPES: + problems.append(f"an event of type {event.get('type')!r}") + problems += account_data(outside_the_judge(event, text), f"line {number}") + if event.get("type") == "attachment": + attachment = event.get("attachment") or {} + kind = attachment.get("type") + if kind not in JUDGE_ATTACHMENTS: + problems.append(f"a {kind!r} attachment") + if kind == "environment" and (attachment.get("snapshot") or {}).get( + "isGitRepo" + ): + problems.append("a working directory inside a git repository") + context = attachment.get("context") + if kind == "session_context" and context != {}: + carried = sorted(context) if isinstance(context, dict) else context + problems.append(f"a session context carrying {carried!r}") + if event.get("type") == "assistant": + if effort is not None and event.get("effort") != effort: + problems.append(f"a turn at effort {event.get('effort')!r}") + if event.get("advisorModel"): + problems.append(f"advisor model {event.get('advisorModel')!r}") + message = event.get("message") + content = message.get("content") if isinstance(message, dict) else None + if event.get("type") == "user": + if not isinstance(content, str): + others.append(content) + elif not (event.get("isMeta") is True and content == JUDGE_PROMPT_NUDGE): + texts.append(content) + for part in content if isinstance(content, list) else []: + if not isinstance(part, dict): + continue + if str(part.get("type", "")).endswith("tool_use"): + calls.append(part) + if event.get("type") == "assistant" and answer(part): + answers.add(part.get("id")) + elif part.get("type") == "tool_result" and part.get("is_error"): + refused.add(part.get("tool_use_id")) + + structured = [part for part in calls if answer(part)] + other = [part.get("name") or part.get("type") for part in calls if not answer(part)] + if other: + problems.append(f"tool calls {other}") + accepted = [part for part in structured if part.get("id") not in refused] + if len(accepted) != 1: + problems.append( + f"{len(accepted)} accepted StructuredOutput calls; exactly 1 is required" + ) + elif json.dumps(accepted[0].get("input"), sort_keys=True) != json.dumps( + verdict, sort_keys=True + ): + problems.append("its accepted StructuredOutput answer is not verdict.json") + if len(texts) != 1: + problems.append(f"{len(texts)} user text messages; only the prompt is allowed") + elif text is None or texts[0] != text: + problems.append("its user message is not prompt.md") + if not all( + isinstance(content, list) + and content + and all( + isinstance(part, dict) + and part.get("type") == "tool_result" + and part.get("tool_use_id") in answers + for part in content + ) + for content in others + ): + problems.append("a user event that is not a StructuredOutput call's result") + return problems + + +def judge_isolation_problems( + case: Path, meta: dict, prompt: bytes, verdict: object +) -> list[str]: + """Every verdict judged for this release uses the hardened token runner.""" + problems = [] + if "judge_isolation" not in meta: + problems.append("the verdict is not isolated (sidecar lacks judge_isolation)") + auth = meta.get("judge_auth") + if not isinstance(auth, dict) or auth.get("method") != "oauth_token": + problems.append( + "the sidecar does not record a token login (judge_auth " + f"method oauth_token): {auth!r}" + ) + problems += transcript_problems( + case / "claude.transcript.jsonl", meta.get("judge_effort"), prompt, verdict + ) + return problems + + +def withhold_addresses(value): + """``value`` with every e-mail address in it replaced by WITHHELD_ADDRESS.""" + if not isinstance(value, str): + return value + return EMAIL_ADDRESS.sub(WITHHELD_ADDRESS, value) + + +def verify_judge_provenance( + cases_dir: Path, rejudged: frozenset[str], record_path: Path +) -> None: + """The published judge provenance must describe the staged new verdicts. + + The record (JUDGE_PROVENANCE) lists every case a new model re-opened, each + once, with its verdict's and prompt's sha256, its group and whether its + judge ran isolated, and its sidecar's judge_effort, judge_model_reported, + judged_at_utc and judge_account_declared (JUDGE_SIDECAR_FIELDS), an + e-mail address in any of them withheld as WITHHELD_ADDRESS. The record and + each entry carry exactly their listed keys (JUDGE_PROVENANCE_KEYS, + JUDGE_PROVENANCE_ENTRY_KEYS), its counts are the tally of the entries' + groups, and it names no e-mail address anywhere, for it is public. Each + entry's hashes must be the staged verdict's and prompt's, and its other + fields its sidecar's. Its group must be PROVENANCE_GROUPS' group for the + sidecar's declared account; an unlisted account is refused. Every entry + must be isolated: its sidecar records + judge_isolation from scripts/run_audit_claude.sh's hardened runner, and + its group says "isolated: ". Every verdict's sidecar must record a token login + (judge_auth.method oauth_token), and its transcript, + claude.transcript.jsonl, must pass the runner's transcript checks + (transcript_problems), its prompt and verdict included: the one user + text message must be the staged prompt.md, and the one accepted + StructuredOutput answer the staged verdict.json. The record's note must + be the one its entries give (provenance_note), so it states nothing the + entries do not record. + """ + record = json.loads(record_path.read_text()) + entries = record.get("verdicts") if isinstance(record, dict) else None + require( + isinstance(entries, list) and all(isinstance(e, dict) for e in entries), + f"{JUDGE_PROVENANCE_PATH} lists no verdicts", + ) + require( + set(record) == JUDGE_PROVENANCE_KEYS, + f"{JUDGE_PROVENANCE_PATH} has keys {sorted(record)}; expected " + f"{sorted(JUDGE_PROVENANCE_KEYS)}", + ) + addresses = account_data(record, "record", keys=False) + require( + not addresses, + f"{JUDGE_PROVENANCE_PATH} is public and names {addresses[:4]}; withhold " + f"each e-mail address as {WITHHELD_ADDRESS!r}", + ) + named = [entry.get("case_id") for entry in entries] + require( + len(named) == len(set(named)) and set(named) == set(rejudged), + f"{JUDGE_PROVENANCE_PATH} does not list each re-opened case once: " + f"{sorted(set(named) ^ set(rejudged))[:4]}", + ) + tally: dict = {} + for entry in entries: + group = entry.get("group") + tally[group] = tally.get(group, 0) + 1 + require( + record["counts"] == tally, + f"{JUDGE_PROVENANCE_PATH} counts {record['counts']!r} are not the tally " + f"of its entries' groups {tally!r}", + ) + require( + record["note"] == provenance_note(entries), + f"{JUDGE_PROVENANCE_PATH}'s note is not the one its entries give " + f"(provenance_note): {record['note']!r}", + ) + wrong = [] + for entry in entries: + case = cases_dir / entry["case_id"] + try: + meta = json.loads((case / "verdict.meta.json").read_text()) + verdict = json.loads((case / "verdict.json").read_text()) + prompt = (case / "prompt.md").read_bytes() + problems = [] + if entry.get("verdict_sha256") != digest(case / "verdict.json"): + problems.append("the record names another verdict") + if entry.get("prompt_sha256") != hashlib.sha256(prompt).hexdigest(): + problems.append("the record names another prompt") + except (OSError, ValueError) as error: + wrong.append(f"{entry['case_id']}: {error}") + continue + if set(entry) != JUDGE_PROVENANCE_ENTRY_KEYS: + problems.append(f"the entry has keys {sorted(entry)}") + meta = meta if isinstance(meta, dict) else {} + for field in JUDGE_SIDECAR_FIELDS: + expected = withhold_addresses(meta.get(field)) + if entry.get(field) != expected: + problems.append( + f"its {field} {entry.get(field)!r} is not the sidecar's " + f"{expected!r}" + ) + isolated = "judge_isolation" in meta + group = entry.get("group") + if not isinstance(group, str) or group.startswith("isolated: ") != isolated: + problems.append(f"its group {group!r} disagrees with its isolation") + declared = meta.get("judge_account_declared") + if not isinstance(declared, str) or declared not in PROVENANCE_GROUPS: + problems.append("no provenance group for the sidecar's declared account") + elif group != PROVENANCE_GROUPS[declared]: + problems.append( + f"its group {group!r} is not the declared account's group " + f"{PROVENANCE_GROUPS[declared]!r}" + ) + if entry.get("isolated") is not isolated: + problems.append( + f"the record says isolated={entry.get('isolated')!r} but the " + f"sidecar {'records' if isolated else 'lacks'} judge_isolation" + ) + problems += judge_isolation_problems(case, meta, prompt, verdict) + if problems: + wrong.append(f"{entry['case_id']}: {'; '.join(problems)}") + require( + not wrong, + f"{len(wrong)} new verdicts disagree with {JUDGE_PROVENANCE_PATH}: {wrong[:4]}", + ) + + +# The allowed provenance groups, by the account a sidecar declares. They +# include Max's 2026-09-30 pb-judge opt-in and the two Subfleet lanes earlier +# releases borrowed. The generated record states which groups judged this +# release's cases. The opt-in's token is declared two ways: by its opt-in +# (releases 20261013b and 20261014) and by where the launcher read it, +# agent-secret's pb-judge (this release); both name the same token hash. +PROVENANCE_GROUPS = { + "claude setup-token login (token sha256 6a6daf56361b), Max 2026-09-30": ( + "isolated: setup-token 2" + ), + "claude setup-token login (token sha256 6a6daf56361b), agent-secret pb-judge": ( + "isolated: setup-token 2" + ), + "claude:max@axiom.org (subfleet lane claude-18)": ( + "isolated: subfleet lane claude-18" + ), + "claude:max@farness.ai (subfleet lane claude-10)": ( + "isolated: subfleet lane claude-10" + ), +} + + +def _tally_phrase(entries: list[dict], field: str, label) -> str: + """How many ``entries`` give each spelling (``label``) of ``field``, in + the spellings' order; "none" when there are no entries.""" + counts: dict[str, int] = {} + for entry in entries: + spelled = label(entry.get(field)) + counts[spelled] = counts.get(spelled, 0) + 1 + if not counts: + return "none" + return ", ".join( + f"{spelled} ({count})" for spelled, count in sorted(counts.items()) + ) + + +def _reported_models(value) -> str: + if isinstance(value, list) and value and all(isinstance(v, str) for v in value): + return " and ".join(value) + return "none reported" if value in (None, []) else repr(value) + + +def provenance_note(entries: list[dict]) -> str: + """The judge provenance record's note, every claim in it read from + ``entries``. + + It says what the record lists and what verify_judge_provenance checks of + each entry, and tallies what the entries' sidecar fields record: the + judge model each reports, the effort and judge template each records, and + whether each judge ran isolated. The logins are the record's counts, by + the group of the account each sidecar declares. It states no schedule, + concurrency or retry history, which no record carries. + """ + return ( + f"Provenance of the {len(entries)} new judge verdicts in the GPT-6.1 " + "Terra stage: the cases it re-opened, because GPT-6.1 Terra joined a " + "case or the installed reference build changed a reference value or " + "explanation it shows. Each entry gives its verdict's and prompt's " + "sha256 and the fields its sidecar (verdict.meta.json) records. Judge " + "model reported: " + f"{_tally_phrase(entries, 'judge_model_reported', _reported_models)}. " + "Effort recorded: " + + _tally_phrase( + entries, + "judge_effort", + lambda value: value if isinstance(value, str) else "none recorded", + ) + + ". Judge template: " + + _tally_phrase( + entries, + "judge_template_version", + lambda value: f"v{value}" if isinstance(value, int) else "none recorded", + ) + + ". Isolation: " + + _tally_phrase( + entries, + "isolated", + lambda value: "isolated" if value is True else "not isolated", + ) + + ". An isolated entry's sidecar records the isolation " + f"{JUDGE_RUNNER} ran its judge under (judge_isolation) and a token " + "login (judge_auth method oauth_token), and its transcript passes the " + "runner's checks. Counts are by the group of the account each sidecar " + "declares." + ) + + +def judge_provenance_record(cases_dir: Path, rejudged: frozenset[str]) -> dict: + """The record verify_judge_provenance checks, built from the sidecars.""" + entries = [] + for case_id in sorted(rejudged): + case = cases_dir / case_id + meta = json.loads((case / "verdict.meta.json").read_text()) + declared = meta.get("judge_account_declared") + require( + declared in PROVENANCE_GROUPS, + f"{case_id}: no provenance group for the declared account", + ) + require("judge_isolation" in meta, f"{case_id}: the verdict is not isolated") + entry = { + "case_id": case_id, + "group": PROVENANCE_GROUPS[declared], + "isolated": True, + **{ + field: withhold_addresses(meta.get(field)) + for field in JUDGE_SIDECAR_FIELDS + }, + "verdict_sha256": digest(case / "verdict.json"), + "prompt_sha256": digest(case / "prompt.md"), + } + entries.append(entry) + counts: dict[str, int] = {} + for entry in entries: + counts[entry["group"]] = counts.get(entry["group"], 0) + 1 + return {"note": provenance_note(entries), "counts": counts, "verdicts": entries} + + +def write_judge_provenance(args) -> None: + """Verify a candidate from the sidecars, then replace JUDGE_PROVENANCE.""" + import tempfile + + cases = args.stage_dir / "audit" / "cases" + rejudged = rejudged_cases(args.stage_dir) + require( + not validate_verdicts(args.stage_dir / "audit", seed=load_seed(args.stage_dir)), + "missing or invalid verdicts; run judge", + ) + # json.dumps(indent=1), as release 20260930's docs/gpt61sol record is. + record = json.loads( + json.dumps(judge_provenance_record(cases, rejudged), sort_keys=True) + ) + with tempfile.TemporaryDirectory( + prefix=".terra-judge-provenance-", dir=JUDGE_PROVENANCE.parent + ) as scratch: + candidate = Path(scratch) / JUDGE_PROVENANCE.name + candidate.write_text(json.dumps(record, indent=1, allow_nan=False) + "\n") + verify_judge_provenance(cases, rejudged, candidate) + os.replace(candidate, JUDGE_PROVENANCE) + print(f"Wrote {JUDGE_PROVENANCE_PATH}: {len(rejudged)} verdicts") + + +def judge(args, bundle) -> None: + """Run one Claude CLI judge at a time and retry missing/hedged cases.""" + from policybench.audit import collect_audit + + audit = args.stage_dir / "audit" + seed = load_seed(args.stage_dir) + for _ in range(3): + validate_verdicts(audit, remove_invalid=True, seed=seed) + subprocess.run( + ["bash", str(ROOT / JUDGE_RUNNER), str(audit)], + cwd=ROOT, + env={ + **os.environ, + "AUDIT_MODEL": JUDGE_MODEL, + "AUDIT_PARALLEL": "1", + "AUDIT_PYTHON": sys.executable, + }, + check=True, + ) + pending = validate_verdicts(audit, remove_invalid=True, seed=seed) + out = collect_audit(bundle / "us", audit) + for case_id in out["hedged"].case_id: + set_aside(audit, case_id, "hedged") + if not pending and out["missing"].empty and out["hedged"].empty: + return + raise SystemExit( + "audit missing/hedged after three passes; resume judge after investigation" + ) + + +def triage(args, bundle) -> None: + """Collect, apply recorded decisions, and stop for unresolved flags.""" + from policybench.adjudications import ( + apply_adjudications, + excluded_case_keys, + verify_adjudications_applied, + ) + from policybench.audit import collect_audit + from policybench.reference_exclusions import ( + exclusion_keys, + load_reference_exclusions, + ) + + audit = args.stage_dir / "audit" + require( + not validate_verdicts(audit, seed=load_seed(args.stage_dir)), + "missing or invalid verdicts; run judge", + ) + out = collect_audit(bundle / "us", audit) + require( + out["missing"].empty and out["hedged"].empty, "missing/hedged audit; run judge" + ) + rows = out["row"] + cases = out["case"].rename( + columns={ + "case_failure_source": "case_failure_sources", + "case_failure_subtype": "case_failure_subtypes", + } + ) + counts = rows.groupby(KEY).size() + require( + all( + int(r.wrong_model_count) == counts[(r.scenario_id, r.variable)] + for r in cases.itertuples() + ), + "case wrong_model_count disagrees with collected rows", + ) + annotations = bundle / "annotations" + rejudged = rejudged_cases(args.stage_dir) + amendments = load_amendments(args.stage_dir, rejudged) + upgrade = stage_upgrade(args.stage_dir) + decisions = stage_adjudications( + annotations / ADJUDICATIONS, + rejudged, + amendments, + audit / "cases", + regenerated=frozenset() if upgrade is None else upgrade.regenerated_ruled, + dropped=frozenset() if upgrade is None else upgrade.dropped_cases, + added=upgrade_decisions(upgrade), + triage=triage_items(upgrade), + ) + rows, cases, _ = apply_adjudications(rows, cases, decisions) + amend_annotations(rows, cases, amendments) + # An amendment may not touch the adjudication sentence a case note carries. + verify_adjudications_applied(rows, cases, decisions) + excluded = exclusion_keys(load_reference_exclusions(bundle / "us")) + require( + excluded == excluded_case_keys(decisions), + "adjudication exclusions differ from frozen scoring exclusions", + ) + flags = cases[cases.reference_suspect.astype(bool)] + scored = ~rows[KEY].apply(tuple, axis=1).isin(excluded) + unresolved = rows[ + scored + & ~rows.failure_source.isin( + [ + "llm_error", + "parse_contract_failure", + "budget_exhausted_at_ceiling", + ] + ) + ] + flags.to_csv(args.stage_dir / "reference-flags.csv", index=False) + unresolved.to_csv(args.stage_dir / "unresolved-rows.csv", index=False) + for name, frame in ( + ("us_audit_row_annotations.csv", rows), + ("us_case_notes.csv", cases), + ): + (annotations / name).write_text(annotation_csv_text(frame), encoding="utf-8") + require( + flags.empty and unresolved.empty, + "triage required: inspect reference-flags.csv/unresolved-rows.csv; " + "record evidence in staged us_adjudications.json and rerun triage", + ) + print(f"Triage complete: {len(rows)} rows / {len(cases)} cases") + + +def incumbent_drift(stats: list[dict], previous: dict[str, dict]) -> list[str]: + """Incumbents whose modelStats entry is not byte-identical to the base's. + + Serialized as the payload serializes it, so key order counts as well as + values. A missing incumbent counts as drift. + """ + exported = {row["model"]: row for row in stats} + return sorted( + model + for model, row in previous.items() + if model not in exported + or json.dumps(exported[model], allow_nan=False) + != json.dumps(row, allow_nan=False) + ) + + +def payload_text(payload: dict) -> str: + """The bytes export writes for a payload, and the freeze rebuilds. + + freeze_snapshot reassembles these exact default-json bytes from the + compact country payload. Pretty-printing here breaks its release hash. + """ + return json.dumps(payload, allow_nan=False) + + +def build_payload( + bundle: Path, + live: dict, + *, + partial: bool = False, + early: bool = False, + upgrade: Upgrade | None = None, + outputs: dict[str, bytes] | None = None, +) -> dict: + """Compute and validate every export in a disposable copy of its inputs.""" + import tempfile + + from release_20261006 import EXPORT_INPUTS + + require_combined_predictions(bundle) + with tempfile.TemporaryDirectory(prefix="export-terra-") as scratch: + working = Path(scratch) / bundle.name + for relative in EXPORT_INPUTS: + target = working / relative + target.parent.mkdir(parents=True, exist_ok=True) + shutil.copyfile(bundle / relative, target) + payload = _build_payload_in_scratch( + working, live, partial=partial, early=early, upgrade=upgrade + ) + if outputs is not None: + generated = [working / "us/data.json"] + generated.extend((working / "us/analysis").rglob("*")) + outputs.update( + { + str(p.relative_to(working)): p.read_bytes() + for p in generated + if p.is_file() + } + ) + return payload + + +def _build_payload_in_scratch( + bundle: Path, + live: dict, + *, + partial: bool = False, + early: bool = False, + upgrade: Upgrade | None = None, +) -> dict: + """The payload export writes, built from ``bundle``; the one definition. + + export_full_run's US payload must hold all 51 models. For a release, its + roster must be the base's incumbents plus the addition, Fable 5's usage is + carried from ``live`` (CARRIED_USAGE), and no incumbent may drift; then the + dashboard schema. The freeze rebuilds the staged payload with this. + export_full_run writes data.json, us/data.json and us/analysis/ into + its disposable ``bundle``. + + With an engine upgrade installed (``upgrade``) the scope check is two-sided: + (a) with release 20261014's references and exclusion record both put back, + every incumbent's modelStats is release 20261014's byte for byte; (b) + every model is scored on 1,984 outputs less the build's exclusion count. + """ + from policybench.dashboard_schema import validate_dashboard_payload + from policybench.full_run_export import export_full_run + + require_combined_predictions(bundle) + payload = export_full_run(bundle, countries=["us"], skip_app_data=True) + stats = payload["countries"]["us"]["modelStats"] + require( + len(stats) == BOARD_MODELS, + f"export did not contain all {BOARD_MODELS} models", + ) + previous = {m["model"]: m for m in live["countries"]["us"]["modelStats"]} + if not partial: + require( + len(previous) == BASE_MODELS and not set(previous) & set(MODELS.values()), + f"base must hold the {BASE_MODELS} incumbents only", + ) + require( + {s["model"] for s in stats} == set(previous) | set(MODELS.values()), + "export roster is not the incumbents plus the addition", + ) + for model, keys in CARRIED_USAGE.items(): + row = next(s for s in stats if s["model"] == model) + for key in keys: + row[key] = previous[model][key] + scored = {row["model"]: row["n"] for row in stats} + expected = RELEASE_SCORED if upgrade is None else upgrade.scored_outputs + require( + set(scored.values()) == {expected}, + f"every model must be scored on {expected} outputs: {scored}", + ) + # The scope check puts back release 20261014's exclusion record and, + # with an upgrade installed, its references. Every incumbent's stats + # must then equal the base byte for byte. This confines score changes + # to the reviewed build's references and exclusion record. + import tempfile + + from release_20261006 import export_payload + + with tempfile.TemporaryDirectory() as scratch: + record = Path(scratch) / "reference_exclusions.json" + record.write_text(exclusions_text(base_exclusion_record())) + if upgrade is None: + scoped = export_payload(bundle, live, record) + else: + scoped = export_on_base_references(bundle, live, record) + scoped_stats = scoped["countries"]["us"]["modelStats"] + require(len(scoped_stats) == BOARD_MODELS, "scope export lost a model") + drift = incumbent_drift(scoped_stats, previous) + put_back = ( + "exclusion record" if upgrade is None else "references and exclusion record" + ) + require( + not drift, + f"with release 20261014's {put_back}, incumbent modelStats drift: {drift}", + ) + if upgrade is not None: + # Recompute on the approved build too. Together with the restored + # base and unchanged predictions this permits only its four moves. + allowed = export_payload(bundle, live) + allowed_stats = { + row["model"]: row + for row in allowed["countries"]["us"]["modelStats"] + if row["model"] in previous + } + drift = incumbent_drift(stats, allowed_stats) + require( + set(allowed_stats) == set(previous) and not drift, + f"incumbent drift beyond the four approved reference moves: {drift}", + ) + errors = validate_dashboard_payload(payload, require_failure_annotations=not early) + require(not errors, f"payload validation failed: {errors[:8]}") + if partial: + payload["stage2Status"] = ( + "PARTIAL — incomplete household cohorts; release gates were skipped" + ) + return payload + + +def export(args, bundle, live) -> dict: + """Export into scratch, preserve incumbent statistics, and gate release.""" + require_combined_predictions(bundle) + if not args.early: + verify_verdict_inventory(args.stage_dir / "audit") + upgrade = None if args.partial else stage_upgrade(args.stage_dir) + if not args.partial and upgrade is None: + # After the freeze the pointer and committed record are this release's. + release = release_exclusions_sha256() + frozen = live_pointer()["tag"] == RELEASE_TAG + verify_reference_pins( + SNAPSHOT, "committed reference", release if frozen else None + ) + verify_reference_pins(bundle / "us", "staged reference", release) + elif upgrade is not None: + # The staged references are the installed build's (BASE_REFERENCE_SHA256 + # stays release 20261014's); the committed ones are release 20261014's + # until the freeze and the build's after it. + pins = upgraded_reference_pins(upgrade) + frozen = live_pointer()["tag"] == RELEASE_TAG + verify_reference_pins( + SNAPSHOT, "committed reference", pins=pins if frozen else None + ) + verify_reference_pins(bundle / "us", "staged reference", pins=pins) + if not args.early: + verify_parse_failure_flags(args.stage_dir) + verify_new_model_inputs(args.stage_dir) + verify_judge_provenance( + args.stage_dir / "audit" / "cases", + rejudged_cases(args.stage_dir), + JUDGE_PROVENANCE, + ) + outputs = {} + payload = build_payload( + bundle, + live, + partial=args.partial, + early=args.early, + upgrade=upgrade, + outputs=outputs, + ) + repository_inputs = None if args.early else repository_input_hashes() + stats = payload["countries"]["us"]["modelStats"] + path = args.stage_dir / ( + f"PARTIAL-data-board{BOARD_MODELS}.json" + if args.partial + else f"data-board{BOARD_MODELS}.json" + ) + outputs["us/data.json"] = json.dumps(payload["countries"]["us"]).encode() + for relative, contents in outputs.items(): + destination = bundle / relative + destination.parent.mkdir(parents=True, exist_ok=True) + destination.write_bytes(contents) + path.write_text(payload_text(payload)) + # Keep the freeze input identical to the gated payload, including Fable usage. + shutil.copyfile(path, bundle / "data.json") + ranked = sorted(stats, key=lambda s: (-s["exact"], -s["score"], s["model"])) + for index, row in enumerate(ranked, 1): + if row["model"] in MODELS.values(): + print( + f"{'PARTIAL common cohort' if args.partial else 'STAGED'} " + f"{row['model']}: exact={row['exact']:.6f}% " + f"rank={index}/{BOARD_MODELS} n={row['n']}" + ) + if not args.early: + pinned = [p for p in (bundle / "annotations").iterdir() if p.is_file()] + pinned += [ + bundle / "us" / name for name in (*REFERENCE_FILES, "predictions.csv") + ] + pinned += [p for p in (args.stage_dir / "inputs").rglob("*") if p.is_file()] + # An installed engine upgrade's build, verbatim (absent otherwise). + pinned += [ + p for p in sorted((args.stage_dir / BUILD_COPY).glob("*")) if p.is_file() + ] + # The cases Terra re-opened, the listed wording amendments and the + # seed binding decide what the adjudication and verdict gates allow; + # stage.json and model-provenance.json hold the prepare-time hashes. + pinned += [ + path + for path in ( + args.stage_dir / PROMPT_CHANGES, + args.stage_dir / AMENDMENTS, + args.stage_dir / "stage.json", + args.stage_dir / "model-provenance.json", + ) + if path.is_file() + ] + pinned += [ + p + for p in (args.stage_dir / "audit").rglob("*") + if p.is_file() + and p.name + in { + "verdict.json", + "verdict.meta.json", + "prompt.md", + "claude.transcript.jsonl", + "cases.jsonl", + "schema.json", + } + ] + write_json( + args.stage_dir / "release-ready.json", + { + "release_tag": RELEASE_TAG, + "base_tag": BASE_TAG, + "base_sha256": BASE_SHA256, + "payload_sha256": digest(path), + "models": BOARD_MODELS, + "partial": False, + "files": { + str(p.relative_to(args.stage_dir)): digest(p) for p in pinned + }, + # A repository file, so outside "files", which binds stage files. + "judge_provenance": { + "path": JUDGE_PROVENANCE_PATH, + "sha256": digest(JUDGE_PROVENANCE), + }, + "repository_inputs": repository_inputs, + }, + ) + return payload + + +# --- An engine upgrade of the references (--step install-references) --------- +# +# Max, 2026-09-28: "we should be using the latest pe for this always!" The +# release installs the reviewed move from policyengine-us 2.41.0 to 2.60.0. +# The 2026-10-22 audit's builder reads release 20261014's references from +# git and recomputes all 1,984 outputs. Its committed build changes four +# scored outputs and rechecks sixteen exclusions while retaining all 49. +# The narratives script rebuilds the four changed explanations from the +# hand-corrected texts. install-references gates the build against the base +# and installs it; every later release step requires that exact build. + +BUILT_FILES = ( + "reference_outputs.csv", + "reference_outputs.csv.meta.json", + "reference_exclusions.json", + "reference_traces.json", +) +CSV_NAME, META_NAME, EXCLUSIONS_NAME, TRACES_NAME = BUILT_FILES +# The reference files a build replaces in the stage's scoring source and +# bundle; scenarios.csv and its sidecar keep their 20261014 pins. +UPGRADED_FILES = (CSV_NAME, META_NAME, EXCLUSIONS_NAME) +EXPLANATIONS_NAME = "us_case_reference_explanations.csv" +ACTIONS_NAME = "final_actions.json" +# The stage directory that keeps the installed build verbatim: the four built +# files, the regenerated explanations and the build's actions. Later steps +# re-gate it, and export binds it. +BUILD_COPY = "reference-build" +BUILD_COPY_FILES = (*BUILT_FILES, EXPLANATIONS_NAME, ACTIONS_NAME) +# All inputs that identify this reviewed build live in one table. Repointing +# a later audit requires reviewing this entire binding, including narratives. +REFERENCE_BUILD = { + "directory": Path("reference_audit/2026-10-22-engine-upgrade"), + "engine_version": "policyengine-us 2.60.0", + "builder_sha256": ( + "d4b00204390c6ada97bdf91358dc3d60ae3307d101062b8982fa62923cc9c645" + ), + "narratives_script_sha256": ( + "c65edf7d7ae8d3ae222c397234842752087cbc793dddf7f6de1b4d306deaf6e0" + ), + "corrections_sha256": ( + "1376018aa24a324a9a4b006177961bd3de94ae98e28614cae0766f72c40021c7" + ), + "sha256": { + CSV_NAME: "eab09a0c184c14b0c33679d9ac132d6f1de720c439ac30685a67ca38655184cb", + META_NAME: "55c17fe298f9ac09ff56b2187d1d314ede7d239e94924da6abb6e0ad2542260c", + EXCLUSIONS_NAME: ( + "91408c0f3d49e1984b436164a047f8cedc3e501feb2099ba0e7d2782ee8ac73d" + ), + TRACES_NAME: "fbb47dc29251389d9d3aa13c556c906df74fc0874e916889bce4fad8c93add99", + EXPLANATIONS_NAME: ( + "47c33db094072c97ca18bb763526767c9fc23ecc50d153951be54b43182bc5e4" + ), + ACTIONS_NAME: ( + "93fc088f0d2617e9e6d5bf5f0b65e4e8709d46bdd64da12e5cb9d92c06c8fd21" + ), + }, +} + + +def committed_build_sources(out: Path) -> tuple[Path, Path, Path]: + """Rebuild the four narratives offline from the committed audited inputs.""" + audit = ROOT / REFERENCE_BUILD["directory"] + built = audit / BUILD_COPY + sources = { + **{built / name: REFERENCE_BUILD["sha256"][name] for name in BUILT_FILES}, + audit / ACTIONS_NAME: REFERENCE_BUILD["sha256"][ACTIONS_NAME], + audit / "scripts/build_references_upgrade.py": REFERENCE_BUILD[ + "builder_sha256" + ], + audit / "scripts/narratives_upgrade.py": REFERENCE_BUILD[ + "narratives_script_sha256" + ], + audit / "hand_corrected_narratives.json": REFERENCE_BUILD["corrections_sha256"], + } + for path, pin in sources.items(): + require( + path.is_file() and digest(path) == pin, + f"committed build input off its pin: {path}", + ) + require( + path.read_bytes() == head_blob(path.relative_to(ROOT).as_posix()), + f"build input differs from HEAD: {path}", + ) + corrections = json.loads((audit / "hand_corrected_narratives.json").read_text()) + meta = json.loads((built / META_NAME).read_text()) + changed = { + f"{item['scenario_id']}|{item['variable']}" + for item in meta["revisions"][-1]["changed"] + } + require( + set(corrections) == changed, + "every changed narrative must be hand-corrected; no writer call is permitted", + ) + out.mkdir(parents=True, exist_ok=True) + explanations = out / EXPLANATIONS_NAME + # Use the audited script's pure hand-correction rewrite. Its CLI imports + # the writer SDK even for supplied texts; this path loads no writer and + # cannot make an API call or an import-time pricing request. + previous_path = list(sys.path) + previous_builder = sys.modules.pop("build_references_upgrade", None) + try: + sys.path.insert(0, str(audit / "scripts")) + module = runpy.run_path(str(audit / "scripts/narratives_upgrade.py")) + traces = json.loads((built / TRACES_NAME).read_text()) + rewrites = {} + for item in meta["revisions"][-1]["changed"]: + key = spec_key(item) + listed = "|".join(key) + text = corrections[listed] + require( + not module["missing_amounts"](item, text), + f"hand-corrected narrative omits its new reference: {listed}", + ) + rewrites[key] = ( + item["regenerated"], + len(traces[listed]["trace"].splitlines()), + text, + ) + explanations.write_text( + module["rewrite_explanations"]( + base_explanations_bytes().decode("utf-8"), rewrites + ) + ) + require( + digest(explanations) == REFERENCE_BUILD["sha256"][EXPLANATIONS_NAME], + "rebuilt narratives are off their pin", + ) + finally: + sys.path[:] = previous_path + sys.modules.pop("build_references_upgrade", None) + if previous_builder is not None: + sys.modules["build_references_upgrade"] = previous_builder + return built, explanations, audit / ACTIONS_NAME + + +# Release 20261014's reference explanations, us_case_reference_explanations.csv +# as committed at BASE_COMMIT. +BASE_EXPLANATIONS_SHA256 = ( + "0e6797d079d41858b960117f54027bdc9681999daafa6f278fd57f2884f9e534" +) +# The engine release 20261014's references were computed on: its sidecar's last +# revision, the 2026-10-13 engine_upgrade. +BASE_ENGINE = "policyengine-us 2.41.0" +ENGINE_PREFIX = "policyengine-us " +# The sidecar fields a build rewrites; every other field must stay 20261014's. +SIDECAR_REWRITTEN = frozenset( + {"policyengine_bundles", "reference_csv_sha256", "regenerated_at_utc", "revisions"} +) +# A regenerated record's output must come back within this of the record's +# alternative_value, the value its exclusion said the law gives. +REGENERATION_TOLERANCE = 1.0 +# An excluded output keeps the value it was decided on (rule 5); the loader's +# own tolerance for a record's frozen_value (verify_exclusions_against_reference). +FROZEN_TOLERANCE = 1e-3 +# How far an approved move's engine value may sit from the value its action +# approves: the builder's APPROVED_TOL, half a cent. +APPROVED_TOLERANCE = 0.005 + + +@dataclass(frozen=True) +class Baseline: + """What a build is gated against: release 20261014's reference files and + explanations, read from git and pinned; the release's ruled records, as + build_release_exclusions spells them (record_edits applied); and the ruled + outputs the spec says an engine upgrade regenerates (spec_regenerated).""" + + files: dict + explanations: bytes + ruled: dict + regenerated: frozenset + + +@dataclass(frozen=True) +class Upgrade: + """An installed, gated engine upgrade of the references. + + ``changed`` maps each output whose reference the build moved to its new + value. ``regenerated_base`` and ``regenerated_ruled`` are the release + 20261014 records and ruled records the build regenerated (scored again); + ``added`` the records it newly excludes. ``records`` counts the build's + exclusion record, ``exclusions_text`` is its bytes, and ``sha256`` binds + each of BUILD_COPY_FILES. + """ + + engine_version: str + previous_engine_version: str + revision: dict + changed: dict + regenerated_base: frozenset + regenerated_ruled: frozenset + added: frozenset + records: int + exclusions_text: str + sha256: dict + + @property + def regenerated(self) -> frozenset: + return self.regenerated_base | self.regenerated_ruled + + @property + def scored_outputs(self) -> int: + return BASE_OUTPUTS - self.records + + @property + def upgraded_cases(self) -> frozenset[str]: + """The audit cases whose reference value or explanation it changed.""" + return frozenset(output_case(key) for key in self.changed) + + @property + def dropped_cases(self) -> frozenset[str]: + """The cases whose release 20261014 decision it drops (#178).""" + return frozenset(output_case(key) for key in self.regenerated_base) + + +def output_case(key: tuple[str, str]) -> str: + """The audit case id of a US output.""" + return f"us__{key[0]}__{key[1]}" + + +def base_reference_bytes(name: str) -> bytes: + """A release 20261014 reference file, read from BASE_COMMIT and pinned.""" + raw = base_commit_blob(Path("paper/snapshot/20260501/runs") / RUN_NAME / name) + require( + hashlib.sha256(raw).hexdigest() == BASE_REFERENCE_SHA256[name], + f"release 20261014's {name} does not match its pin", + ) + return raw + + +def base_explanations_bytes() -> bytes: + """Release 20261014's reference explanations, read from BASE_COMMIT.""" + raw = base_commit_blob(REFERENCE_EXPLANATIONS) + require( + hashlib.sha256(raw).hexdigest() == BASE_EXPLANATIONS_SHA256, + f"release 20261014's {EXPLANATIONS_NAME} does not match its pin", + ) + return raw + + +def spec_regenerated(spec: dict) -> frozenset[tuple[str, str]]: + """The ruled outputs an installed engine upgrade regenerates. + + docs/terra/spec.json's regenerated_by_upgrade.outputs names them; every + other ruled output stays excluded (kept). Each must be a ruled record with + reason code reference_engine_defect: an upgrade can fix the engine, never + an unlisted input or a figure published after the freeze. The field is + read only with an upgrade installed; an absent field names none. + """ + from policybench.reference_exclusions import ENGINE_DEFECT + + section = spec.get("regenerated_by_upgrade") + if section is None: + return frozenset() + outputs = section.get("outputs") if isinstance(section, dict) else None + require( + isinstance(outputs, list) + and all( + isinstance(o, list) and len(o) == 2 and all(isinstance(p, str) for p in o) + for o in outputs + ), + "the spec's regenerated_by_upgrade.outputs is not a list of " + "[scenario_id, variable] pairs", + ) + keys = [tuple(output) for output in outputs] + require( + len(set(keys)) == len(keys), + f"the spec's regenerated_by_upgrade names an output twice: {keys}", + ) + ruled = {spec_key(record): record for record in spec_records(spec)} + unknown = sorted(set(keys) - set(ruled)) + require( + not unknown, + f"the spec's regenerated_by_upgrade names outputs it does not rule on: " + f"{unknown}", + ) + other = sorted(k for k in keys if ruled[k]["reason_code"] != ENGINE_DEFECT) + require( + not other, + "an engine upgrade regenerates only an engine-defect record; the spec's " + f"regenerated_by_upgrade names {other}", + ) + return frozenset(keys) + + +def upgrade_baseline(spec: dict | None = None) -> Baseline: + """The Baseline a build is gated against, from git and the spec.""" + spec = load_spec() if spec is None else spec + files = {name: base_reference_bytes(name) for name in UPGRADED_FILES} + release = build_release_exclusions(json.loads(files[EXCLUSIONS_NAME]), spec) + ruled_keys = {spec_key(record) for record in spec_records(spec)} + ruled = { + spec_key(record): record + for record in release["exclusions"] + if spec_key(record) in ruled_keys + } + return Baseline(files, base_explanations_bytes(), ruled, spec_regenerated(spec)) + + +def regeneration_lands(variable: str, value: float, alternative: float) -> bool: + """Whether a regenerated output lands on its audited corrected value: + within REGENERATION_TOLERANCE ($1, the exact-match tolerance) for an + amount, equal for a 0/1 flag (policybench.paper_results' + moves_beyond_tolerance, which the builder applies too).""" + from policybench.paper_results import moves_beyond_tolerance + + return abs(value - alternative) <= REGENERATION_TOLERANCE and not ( + moves_beyond_tolerance(variable, alternative, value) + ) + + +def engine_older(older: str, newer: str) -> bool: + """Whether one 'policyengine-us X.Y.Z' release precedes another.""" + + def parts(engine) -> tuple[int, ...] | None: + if not isinstance(engine, str) or not engine.startswith(ENGINE_PREFIX): + return None + try: + return tuple(int(p) for p in engine.removeprefix(ENGINE_PREFIX).split(".")) + except ValueError: + return None + + a, b = parts(older), parts(newer) + return a is not None and b is not None and a < b + + +# The audited root-cause fix modules a "fix_modules" regeneration target +# names, as committed at BASE_COMMIT; and the upgrade audit's own modules, for +# defects found later, as committed at HEAD (the builder's fix_location). A +# target names such a module's path. +AUDIT_FIXES = Path("reference_audit/2026-09-22/fixes") +LOCAL_FIXES = Path("reference_audit/2026-10-12-engine-upgrade/fixes") + + +def fix_module_blob(name: str) -> tuple[str, bytes]: + """A fix module's repository path and committed bytes: under AUDIT_FIXES + at BASE_COMMIT, or, for one the upgrade audit adds (absent there), under + LOCAL_FIXES at HEAD.""" + path = AUDIT_FIXES / name + result = subprocess.run( + ["git", "-C", str(ROOT), "cat-file", "-e", f"{BASE_COMMIT}:{path.as_posix()}"], + capture_output=True, + ) + if result.returncode == 0: + return path.as_posix(), base_commit_blob(path) + return (LOCAL_FIXES / name).as_posix(), head_blob((LOCAL_FIXES / name).as_posix()) + + +TARGET_KEYS = { + "record": {"kind", "value", "engine"}, + "fix_modules": { + "kind", + "value", + "engine", + "engine_value", + "modules", + "dependencies", + "evidence", + "evidence_sha256", + "value_with_modules", + }, +} + + +def committed_dependencies(names: list[str]) -> list[str]: + """The siblings the named fix modules load, transitively, as committed + (fix_module_blob), in the builder's order: the builder's module_dependencies + (policybench.fix_module_closure), re-derived here from the committed + bytes. Raises ClosureError for a module that loads local files any way + but Path(__file__).with_name(""), and for a sibling whose name + resolves to another folder than the module's own: the module loads it + from its own directory, so the pin would name a file other than the one + that runs.""" + from policybench.fix_module_closure import ClosureError, dependency_closure + + found: list[str] = [] + for name in names: + read = lambda file: fix_module_blob(file)[1] # noqa: E731 + home = PurePosixPath(fix_module_blob(name)[0]).parent + for dep in dependency_closure(name, read): + where = PurePosixPath(fix_module_blob(dep)[0]).parent + if where != home: + raise ClosureError( + f"{name} loads {dep} from {home}, but that name is pinned " + f"from {where}: a fix module's siblings must be committed " + "beside it" + ) + if dep not in names and dep not in found: + found.append(dep) + return found + + +def regeneration_action_problems( + key: tuple[str, str], record: dict, entry, action +) -> list[str]: + """Where a revision's regenerated_exclusions entry departs from the one + reviewed action that asks for it. The builder copies the action's + tolerance, upstream and basis, checks its alternative_value against the + record, and expands its target: a record target to the record's value, a + fix_modules target to the evidence's for the action's modules and + evidence file. The gates therefore bind the build to the reviewed action + and independently check what its revision claims.""" + if not isinstance(action, dict): + return [f"{key}: the build's actions do not regenerate it exactly once"] + if not isinstance(entry, dict): + return [f"{key}: the build's revision does not list it exactly once"] + problems = [] + tolerance = action.get("tolerance") + if not _number(tolerance) or not 0 <= tolerance <= REGENERATION_TOLERANCE: + return [f"{key}: the action's tolerance {tolerance!r} is not in [0, $1]"] + if not (_number(entry.get("tolerance")) and entry["tolerance"] == tolerance): + problems.append( + f"{key}: the revision's tolerance {entry.get('tolerance')!r} is not the " + f"action's {tolerance!r}" + ) + if not _same( + action.get("alternative_value"), record.get("alternative_value"), 1e-6 + ): + problems.append(f"{key}: the action's alternative_value is not the record's") + for field in ("upstream", "basis"): + if entry.get(field) != action.get(field): + problems.append(f"{key}: the revision's {field} is not the action's") + asked = action.get("target", {"kind": "record"}) + built = entry.get("target") + if ( + not isinstance(asked, dict) + or not isinstance(built, dict) + or (asked.get("kind") != built.get("kind")) + ): + problems.append(f"{key}: the revision's target is not the kind the action asks") + elif asked.get("kind") == "fix_modules": + ref = asked.get("evidence") + modules = built.get("modules") + names = ( + [m.get("module") for m in modules if isinstance(m, dict)] + if isinstance(modules, list) + else None + ) + if ( + names != asked.get("modules") + or not isinstance(ref, dict) + or ref.get("path") != built.get("evidence") + or ref.get("sha256") != built.get("evidence_sha256") + ): + problems.append( + f"{key}: the revision's fix modules or evidence are not the action's" + ) + return problems + + +def regeneration_target_problems( + key: tuple[str, str], + record: dict, + target, + value: float, + engine: str, + tolerance: float = REGENERATION_TOLERANCE, +) -> list[str]: + """Why a regenerated output's audited target does not hold, re-derived + from what the build cites (the builder's regeneration_target). + + A "record" target is the record's alternative_value on the record's + engine. A "fix_modules" target is the corrected value in a committed + evidence file, at its sha256, computed on an older engine than the build's + with committed fix modules (fix_module_blob); there the modules moved the + output beyond the exact-match tolerance (the defect was present), and on + the build's engine they moved it by no more than REGENERATION_TOLERANCE + (nothing is left to fix). Either way the build's value lands on it. + """ + variable = key[1] + if not isinstance(target, dict) or target.get("kind") not in TARGET_KEYS: + return [f"{key}: the regeneration names no audited target"] + kind = target["kind"] + if set(target) != TARGET_KEYS[kind]: + return [f"{key}: the {kind} target's fields are {sorted(target)}"] + if not _number(target["value"]): + return [f"{key}: the target's value is not a number"] + problems = [] + if not _number(tolerance) or not 0 <= tolerance <= REGENERATION_TOLERANCE: + return [f"{key}: the regeneration's tolerance {tolerance!r} is not in [0, $1]"] + if kind == "record": + if not _same(target["value"], float(record["alternative_value"])) or ( + target["engine"] != record["engine_version"] + ): + problems.append(f"{key}: the record target is not the record's") + else: + problems.extend( + _fix_modules_target_problems(key, target, value, engine, tolerance) + ) + if not regeneration_lands(variable, value, float(target["value"])) or ( + abs(value - float(target["value"])) > tolerance + ): + problems.append( + f"{key}: regenerated at {value}, outside ${tolerance:g} of its " + f"audited target {target['value']} ({kind})" + ) + return problems + + +def _fix_modules_target_problems( + key: tuple[str, str], + target: dict, + value: float, + engine: str, + tolerance: float = REGENERATION_TOLERANCE, +) -> list[str]: + from policybench.paper_results import moves_beyond_tolerance + + variable = key[1] + path = target["evidence"] + if ( + not isinstance(path, str) + or Path(path).is_absolute() + or ".." in Path(path).parts + ): + return [f"{key}: the evidence path {path!r} is not in the checkout"] + file = ROOT / path + if not file.is_file() or digest(file) != target["evidence_sha256"]: + return [f"{key}: {path} is missing or not the evidence its sha256 pins"] + try: + doc = json.loads(file.read_text()) + except ValueError: + return [f"{key}: {path} is not JSON"] + problems = [] + if not isinstance(doc, dict) or doc.get("kind") != "regeneration_evidence": + return [f"{key}: {path} is not regeneration evidence"] + if doc.get("engine") != target["engine"] or not engine_older( + target["engine"], engine + ): + problems.append( + f"{key}: the evidence's engine {doc.get('engine')!r} is not the target's, " + f"or is not older than the build's {engine}" + ) + modules = target["modules"] + + def pinned(item) -> bool: + # A module the upgrade audit adds names its path; no other does. + if not isinstance(item, dict) or not isinstance(item.get("module"), str): + return False + local = fix_module_blob(item["module"])[0].startswith(LOCAL_FIXES.as_posix()) + keys = {"module", "sha256", "path"} if local else {"module", "sha256"} + return set(item) == keys and ( + not local or item["path"] == (LOCAL_FIXES / item["module"]).as_posix() + ) + + if not (isinstance(modules, list) and modules and all(map(pinned, modules))): + return [*problems, f"{key}: the target lists no fix modules"] + names = [m["module"] for m in modules] + from policybench.fix_module_closure import ClosureError + + try: + closure = committed_dependencies(names) + except ClosureError as error: + return [*problems, f"{key}: {error}"] + expected = [] + for dep in closure: + where, blob = fix_module_blob(dep) + item = {"module": dep, "sha256": hashlib.sha256(blob).hexdigest()} + if where.startswith(LOCAL_FIXES.as_posix()): + item["path"] = where + expected.append(item) + if target["dependencies"] != expected or any( + doc["modules"].get(item["module"]) != item["sha256"] for item in expected + ): + problems.append( + f"{key}: the target and evidence do not pin the siblings its modules load " + f"as committed: {[i['module'] for i in expected]}" + ) + for entry in modules: + name = entry["module"] + where, blob = fix_module_blob(name) + committed = hashlib.sha256(blob).hexdigest() + if entry["sha256"] != committed or doc["modules"].get(name) != committed: + problems.append(f"{key}: {name} is not {where} as committed") + items = [ + item + for item in doc.get("items", []) + if isinstance(item, dict) + and spec_key(item) == key + and item.get("modules") == names + ] + if len(items) != 1: + return [*problems, f"{key}: {path} has {len(items)} items for {names}"] + item = items[0] + if not ( + _same(item.get("engine_value"), target["engine_value"]) + and _same(item.get("corrected_value"), target["value"]) + ): + problems.append(f"{key}: the target's values are not the evidence's") + elif not moves_beyond_tolerance( + variable, float(item["engine_value"]), float(item["corrected_value"]) + ): + problems.append( + f"{key}: on {doc['engine']} the modules do not move it, so the evidence " + "shows no defect" + ) + # On the build's engine the modules move it by no more than the + # regeneration's tolerance, as the builder requires. + after = target["value_with_modules"] + if ( + not _number(after) + or not regeneration_lands(variable, float(after), value) + or abs(float(after) - value) > tolerance + ): + problems.append( + f"{key}: on {engine} the audited fix still moves it: {value} -> {after}" + ) + return problems + + +def _number(value) -> bool: + import math + + return ( + isinstance(value, (int, float)) + and not isinstance(value, bool) + and math.isfinite(value) + ) + + +def _same(a, b, tolerance: float = 1e-9) -> bool: + return _number(a) and _number(b) and abs(float(a) - float(b)) <= tolerance + + +def reference_values(blob: bytes) -> dict[tuple[str, str], float]: + """Each output's reference value in a reference CSV.""" + import io + + import pandas as pd + + frame = pd.read_csv(io.BytesIO(blob)) + return { + (str(s), str(v)): float(x) + for s, v, x in zip(frame.scenario_id, frame.variable, frame.value) + } + + +def reference_value_changes(base: bytes, new: bytes) -> dict[tuple[str, str], float]: + """The outputs whose reference value differs between two reference CSVs. + + The CSVs must hold the same outputs in the same order and the same columns, + and every column but ``value`` (impact_weight among them) must be equal on + every row, as PR #182's driver required (reference_revision). Any change + to a value, however small, counts. + """ + import io + + import pandas as pd + + before = pd.read_csv(io.BytesIO(base)) + after = pd.read_csv(io.BytesIO(new)) + require( + list(after.columns) == list(before.columns), + f"reference columns changed: {list(before.columns)} -> {list(after.columns)}", + ) + require( + "value" in before.columns and set(KEY) <= set(before.columns), + f"the reference CSV lacks {KEY} or value", + ) + keys = [tuple(map(str, row)) for row in before[KEY].itertuples(index=False)] + require( + len(after) == len(before) + and [tuple(map(str, row)) for row in after[KEY].itertuples(index=False)] + == keys, + "the reference CSV's outputs or their order changed", + ) + for column in before.columns: + if column in (*KEY, "value"): + continue + same = (before[column] == after[column]) | ( + before[column].isna() & after[column].isna() + ) + moved = [keys[i] for i in range(len(keys)) if not bool(same.iloc[i])] + require(not moved, f"reference {column} changed: {moved[:5]}") + values = after["value"].astype(float) + require(not values.isna().any(), "a reference value is missing") + base_values = before["value"].astype(float) + return { + keys[i]: float(values.iloc[i]) + for i in range(len(keys)) + if float(values.iloc[i]) != float(base_values.iloc[i]) + } + + +def explanation_rows(blob: bytes, label: str) -> tuple[list[str], list[tuple]]: + """A reference explanations CSV's header and its (output, row) pairs, as + text exactly as written.""" + import csv + import io + + try: + rows = list(csv.reader(io.StringIO(blob.decode("utf-8"), newline=""))) + except (UnicodeDecodeError, csv.Error) as error: + raise SystemExit(f"{label} {EXPLANATIONS_NAME} is not a CSV: {error}") + require( + bool(rows) and {"scenario_id", "variable"} <= set(rows[0]), + f"{label} {EXPLANATIONS_NAME} has no scenario_id and variable columns", + ) + header = rows[0] + s, v = header.index("scenario_id"), header.index("variable") + require( + all(len(row) == len(header) for row in rows[1:]), + f"{label} {EXPLANATIONS_NAME} has a row of the wrong width", + ) + return header, [((row[s], row[v]), row) for row in rows[1:]] + + +def explanation_changes( + base: bytes, new: bytes +) -> tuple[frozenset[tuple[str, str]], dict[tuple[str, str], dict]]: + """The outputs whose explanation row differs from release 20261014's, and + every new row by output. + + The new file must have the base's columns and the base's outputs in the + base's order; a row is compared field by field as text, so every row the + narratives did not rewrite must be the base's, byte for byte. + """ + header, before = explanation_rows(base, "release 20261014's") + new_header, after = explanation_rows(new, "the build's") + require( + new_header == header, + f"the reference explanations' columns changed: {header} -> {new_header}", + ) + require( + [key for key, _ in after] == [key for key, _ in before], + "the reference explanations' outputs or their order changed", + ) + differ = frozenset( + key for (key, row), (_, old) in zip(after, before, strict=True) if row != old + ) + return differ, {key: dict(zip(header, row)) for key, row in after} + + +def upgrade_revision(base_meta: dict, meta: dict, csv_sha256: str) -> dict: + """The build's engine_upgrade revision, once its sidecar is shown to be + release 20261014's with exactly that revision added. + + Every field but SIDECAR_REWRITTEN keeps 20261014's value, in 20261014's + order; the sidecar pins the built CSV; release 20261014's revisions stay, + and one engine_upgrade revision follows them, from BASE_ENGINE to a newer + policyengine-us that the sidecar's bundle names; the revision lists its + changes and keeps every excluded output untouched (rule 5). + """ + require( + isinstance(meta, dict) and list(meta) == list(base_meta), + "the build's sidecar does not have release 20261014's fields in order", + ) + moved = sorted( + key + for key in base_meta + if key not in SIDECAR_REWRITTEN + and json.dumps(meta[key]) != json.dumps(base_meta[key]) + ) + require( + not moved, + f"the build's sidecar changes {moved}; a build rewrites only " + f"{sorted(SIDECAR_REWRITTEN)}", + ) + require( + meta["reference_csv_sha256"] == csv_sha256, + "the build's sidecar does not pin the built reference CSV", + ) + require( + isinstance(meta["regenerated_at_utc"], str), + "the build's sidecar does not date its regeneration", + ) + revisions, before = meta["revisions"], base_meta["revisions"] + require( + isinstance(revisions, list) + and len(revisions) == len(before) + 1 + and json.dumps(revisions[:-1]) == json.dumps(before), + "the build's sidecar does not keep release 20261014's revisions and add one", + ) + revision = revisions[-1] + require( + isinstance(revision, dict) and revision.get("kind") == "engine_upgrade", + "the build's added revision is not an engine_upgrade", + ) + previous = before[-1].get("engine_version") + engine = revision.get("engine_version") + require( + isinstance(engine, str) + and engine.startswith(ENGINE_PREFIX) + and engine != previous, + f"the build's revision names no newer engine than {previous}: {engine!r}", + ) + require( + revision.get("previous_engine_version") == previous, + f"the build's revision does not upgrade from {previous}, release " + f"20261014's engine: {revision.get('previous_engine_version')!r}", + ) + bundles = meta["policyengine_bundles"] + require( + isinstance(bundles, dict) + and set(bundles) == set(base_meta["policyengine_bundles"]) + and isinstance(bundles.get("us"), dict) + and bundles["us"].get("model_version") == engine.removeprefix(ENGINE_PREFIX), + f"the build's sidecar bundle does not name {engine}", + ) + require( + revision.get("excluded_outputs_untouched") is True, + "the build's revision does not keep every excluded output untouched", + ) + changed = revision.get("changed") + require( + isinstance(changed, list) + and all( + isinstance(item, dict) + and isinstance(item.get("scenario_id"), str) + and isinstance(item.get("variable"), str) + and _number(item.get("previous")) + and _number(item.get("regenerated")) + for item in changed + ), + "the build's revision does not list each change's output, previous and " + "regenerated value", + ) + rechecked = revision.get("excluded_outputs_rechecked", []) + require( + isinstance(rechecked, list) + and all( + isinstance(item, dict) + and isinstance(item.get("scenario_id"), str) + and isinstance(item.get("variable"), str) + and _number(item.get("kept_value")) + for item in rechecked + ), + "the build's revision lists a malformed excluded_outputs_rechecked entry", + ) + return revision + + +def declared_exclusions(plan: dict) -> dict[tuple[str, str], dict]: + """The records a build's actions newly exclude: new_exclusions, each the + record itself, and audit_exclusions, each carrying its record (#182).""" + require( + all( + isinstance(plan.get(name, []), list) + for name in ("approved", "new_exclusions", "audit_exclusions") + ) + and isinstance(plan.get("excluded_rechecked", []), list), + "the build's actions are not lists of actions", + ) + declared: dict[tuple[str, str], dict] = {} + items = [ + *((item, item) for item in plan.get("new_exclusions", [])), + *((item, item.get("exclusion")) for item in plan.get("audit_exclusions", [])), + ] + for item, record in items: + require( + isinstance(item, dict) and isinstance(record, dict), + "the build's actions list a malformed new exclusion", + ) + key = spec_key(item) + require( + spec_key(record) == key and key not in declared, + f"the build's actions list {key} twice or under another output", + ) + declared[key] = record + return declared + + +def upgrade_exclusion_records( + baseline: Baseline, + text: str, + values: dict[tuple[str, str], float], + changed: dict[tuple[str, str], float], + plan: dict, + engine: str, + revision: dict | None = None, +) -> tuple[list[dict], frozenset, frozenset, frozenset]: + """The build's exclusion record, gated: the release's record. + + It must be release 20261014's records, minus the ones the build + regenerated, plus the spec's kept ruled records, plus the records the + build's actions newly exclude, and nothing else. So the regenerated ruled + records are exactly the spec's regenerated_by_upgrade; each regenerated + record is an engine defect whose output the built CSV now scores within + REGENERATION_TOLERANCE of its audited target, as the revision's + regenerated_exclusions entry states it and regeneration_target_problems + re-derives it (the record's alternative_value, or the corrected value in a + committed fix-module evidence file); a kept record keeps its + bytes and its output its value (rule 5: unlisted in ``changed``); a new + record is its action's, computed on the build's engine and frozen at the + built value. Release 20261014's records keep their order and its last + (the audit's scenario_023 record) stays last. The record is in the + builder's form and passes the loader. Returns the records and the + regenerated base, regenerated ruled and added outputs. + """ + import tempfile + + from policybench.reference_exclusions import ( + ENGINE_DEFECT, + ReferenceExclusionError, + load_reference_exclusions, + ) + + try: + doc = json.loads(text) + except ValueError as error: + raise SystemExit(f"the build's exclusion record is not JSON: {error}") + require( + isinstance(doc, dict) and text == exclusions_text(doc), + "the build's exclusion record is not in the builder's form (duplicate keys " + "or other bytes the gates cannot see); write it with json.dumps(indent=2)", + ) + base_doc = json.loads(baseline.files[EXCLUSIONS_NAME]) + require( + list(doc) == list(base_doc) + and all( + doc[key] == base_doc[key] + for key in base_doc + if key not in ("exclusions", "derivation") + ) + and isinstance(doc["derivation"], str) + and doc["derivation"].strip(), + "the build's exclusion record changes release 20261014's fields outside " + "its records and derivation", + ) + with tempfile.TemporaryDirectory() as scratch: + (Path(scratch) / EXCLUSIONS_NAME).write_text(text) + try: + load_reference_exclusions(Path(scratch)) + except ReferenceExclusionError as error: + raise SystemExit(f"the build's exclusion record fails the loader: {error}") + built = {spec_key(record): record for record in doc["exclusions"]} + base = {spec_key(record): record for record in base_doc["exclusions"]} + known = set(base) | set(baseline.ruled) + regenerated = known - set(built) + added = set(built) - known + regenerated_ruled = frozenset(regenerated & set(baseline.ruled)) + regenerated_base = frozenset(regenerated & set(base)) + require( + regenerated_ruled == baseline.regenerated, + "the build regenerates ruled records " + f"{sorted(regenerated_ruled)}, but the spec's regenerated_by_upgrade " + f"names {sorted(baseline.regenerated)}", + ) + declared = declared_exclusions(plan) + require( + added == set(declared), + "the build's new exclusions are not its actions': unlisted " + f"{sorted(added - set(declared))[:8]}, listed but absent " + f"{sorted(set(declared) - added)[:8]}", + ) + problems = [] + + def dumps(record: dict) -> str: + return json.dumps(record, ensure_ascii=False) + + for key in sorted(set(built) & set(base)): + if dumps(built[key]) != dumps(base[key]): + problems.append(f"{key}: changes release 20261014's record") + for key in sorted(set(built) & set(baseline.ruled)): + if dumps(built[key]) != dumps(baseline.ruled[key]): + problems.append(f"{key}: changes the release's ruled record") + for key in sorted(set(built) & known): + frozen = float(built[key]["frozen_value"]) + if key in changed or abs(values[key] - frozen) > FROZEN_TOLERANCE: + problems.append( + f"{key}: an excluded output keeps the value it was decided on " + f"({frozen}), but the build gives {values[key]}" + ) + for key in sorted(added): + record = built[key] + if dumps(record) != dumps(declared[key]): + problems.append(f"{key}: the new record is not its action's") + if record.get("engine_version") != engine: + problems.append(f"{key}: the new record is not computed on {engine}") + if abs(values[key] - float(record["frozen_value"])) > FROZEN_TOLERANCE: + problems.append(f"{key}: the new record's frozen_value is not the build's") + for key in sorted(regenerated): + record = base.get(key) or baseline.ruled[key] + if record["reason_code"] != ENGINE_DEFECT: + problems.append( + f"{key}: an engine upgrade regenerates only an engine defect; " + f"this is a {record['reason_code']} record" + ) + entries = [ + item + for item in (revision or {}).get("regenerated_exclusions", []) + if isinstance(item, dict) and spec_key(item) == key + ] + actions = [ + item + for item in plan.get("regenerated_exclusions", []) + if isinstance(item, dict) and spec_key(item) == key + ] + entry = entries[0] if len(entries) == 1 else None + action = actions[0] if len(actions) == 1 else None + bound = regeneration_action_problems(key, record, entry, action) + if bound: + problems.extend(bound) + continue + # The reviewed action's tolerance, which the revision restates. + problems.extend( + regeneration_target_problems( + key, record, entry["target"], values[key], engine, action["tolerance"] + ) + ) + order = [key for key in map(spec_key, doc["exclusions"]) if key in base] + if order != [key for key in map(spec_key, base_doc["exclusions"]) if key in built]: + problems.append("release 20261014's records changed their order") + if base_doc["exclusions"]: + tail = spec_key(base_doc["exclusions"][-1]) + if tail in built and spec_key(doc["exclusions"][-1]) != tail: + problems.append(f"release 20261014's last record {tail} is not last") + require(not problems, f"the build's exclusion record: {problems[:8]}") + return doc["exclusions"], regenerated_base, regenerated_ruled, frozenset(added) + + +def load_build( + built: Path, explanations: Path, actions: Path, baseline: Baseline | None = None +) -> Upgrade: + """Gate a reference build against release 20261014 and describe it. + + The build's base must be the pinned release 20261014: its sidecar is + 20261014's with one engine_upgrade revision added (upgrade_revision). Its + reference CSV differs from 20261014's exactly in that revision's changed + list, at the listed values (reference_value_changes); its exclusion record + is the release's (upgrade_exclusion_records); its traces cover every + changed output; its explanations differ from 20261014's only on changed + outputs, each row stating its new value (explanation_changes); and its + actions name its engine, approve only listed moves at their values, and + recheck exactly the excluded outputs the revision rechecks, reasons + verbatim. + """ + for path in [*(built / name for name in BUILT_FILES), explanations, actions]: + require(path.is_file(), f"the reference build lacks {path}") + blobs = {name: (built / name).read_bytes() for name in BUILT_FILES} + blobs[EXPLANATIONS_NAME] = explanations.read_bytes() + blobs[ACTIONS_NAME] = actions.read_bytes() + for name, blob in blobs.items(): + require( + hashlib.sha256(blob).hexdigest() == REFERENCE_BUILD["sha256"][name], + f"the reference build's {name} is off its pin", + ) + baseline = upgrade_baseline() if baseline is None else baseline + try: + meta = json.loads(blobs[META_NAME]) + traces = json.loads(blobs[TRACES_NAME]) + plan = json.loads(blobs[ACTIONS_NAME]) + text = blobs[EXCLUSIONS_NAME].decode("utf-8") + except ValueError as error: + raise SystemExit(f"the reference build's records do not parse: {error}") + require(isinstance(plan, dict), "the build's actions are not an object") + revision = upgrade_revision( + json.loads(baseline.files[META_NAME]), + meta, + hashlib.sha256(blobs[CSV_NAME]).hexdigest(), + ) + engine = revision["engine_version"] + require( + engine == REFERENCE_BUILD["engine_version"], + "the build names a different installed engine", + ) + provenance = revision.get("provenance", {}) + require( + provenance.get("builder_sha256") == REFERENCE_BUILD["builder_sha256"] + and provenance.get("actions_sha256") == REFERENCE_BUILD["sha256"][ACTIONS_NAME], + "the sidecar's builder or actions differs from its pin", + ) + audit = ROOT / REFERENCE_BUILD["directory"] + require( + digest(audit / "scripts/build_references_upgrade.py") + == REFERENCE_BUILD["builder_sha256"], + "the builder is off its pin", + ) + # The audit's publication check (sweep_timing.py check) records the build's + # engine while it is still the newest release, and after a newer release the + # comparison on it; a newer release that moves a scored output stops the + # release (design.md), so its record never passes here. + timing = json.loads((audit / "verification/sweep_timing.json").read_text())[ + "publication_check" + ] + recorded = timing["build_sha256"] + checked = ENGINE_PREFIX + str(timing.get("engine")) + require( + ( + checked == engine + or (engine_older(engine, checked) and timing.get("scored_differ") == []) + ) + and all( + recorded[name] == REFERENCE_BUILD["sha256"][name] for name in UPGRADED_FILES + ) + and recorded["builder"] == REFERENCE_BUILD["builder_sha256"], + "audit publication record disagrees with the build pins", + ) + base_values = reference_values(baseline.files[CSV_NAME]) + values = reference_values(blobs[CSV_NAME]) + changed = reference_value_changes(baseline.files[CSV_NAME], blobs[CSV_NAME]) + listed: dict[tuple[str, str], dict] = {} + for item in revision["changed"]: + key = (item["scenario_id"], item["variable"]) + require(key not in listed, f"the build's revision lists {key} twice") + listed[key] = item + require( + set(changed) == set(listed), + "the reference CSV differs from release 20261014's outside the build's " + f"changed list: unlisted moves {sorted(set(changed) - set(listed))[:8]}, " + f"listed changes that did not happen {sorted(set(listed) - set(changed))[:8]}", + ) + misstated = sorted( + key + for key, item in listed.items() + if not _same(item["regenerated"], changed[key]) + or not _same(item["previous"], base_values[key]) + ) + require( + not misstated, + f"the build's changed list misstates the previous or regenerated value of " + f"{misstated[:8]}", + ) + records, regenerated_base, regenerated_ruled, added = upgrade_exclusion_records( + baseline, text, values, changed, plan, engine, revision + ) + expected_traces = {f"{s}|{v}" for s, v in changed} + require( + isinstance(traces, dict) + and set(traces) == expected_traces + and all( + isinstance(item, dict) + and isinstance(item.get("pe_variable"), str) + and isinstance(item.get("trace"), str) + for item in traces.values() + ), + "the build's traces do not cover exactly its changed outputs: " + f"{sorted(set(traces) ^ expected_traces)[:8]}", + ) + rewritten, rows = explanation_changes( + baseline.explanations, blobs[EXPLANATIONS_NAME] + ) + outside = sorted(rewritten - set(changed)) + require( + not outside, + f"the build's explanations rewrite outputs it did not change: {outside[:8]}", + ) + stale = sorted( + key + for key in changed + if ( + "reference_value" in rows[key] + and not _same(_float(rows[key]["reference_value"]), changed[key], 1e-6) + ) + or not rows[key].get("explanation", "x").strip() + ) + require( + not stale, + "the build's explanations do not state the new reference of " + f"{stale[:8]}; run the narratives for every changed output", + ) + require( + plan.get("engine") == engine, + f"the build's actions name {plan.get('engine')!r}; expected {engine}", + ) + approved = {} + for item in plan.get("approved", []): + require(isinstance(item, dict), "the build's actions list a malformed move") + approved[spec_key(item)] = item + off = sorted( + key + for key, item in approved.items() + if key not in changed + or not _same(item.get("value"), changed[key], APPROVED_TOLERANCE) + ) + require( + not off, + f"the build's actions approve moves the build did not make: {off[:8]}", + ) + # Every scored reference the build moves beyond the exact-match tolerance + # needs an approval: a regenerated or newly excluded output has its own + # record, and a move within $1 none. + from policybench.paper_results import moves_beyond_tolerance + + unapproved = sorted( + key + for key, new in changed.items() + if key not in regenerated_base | regenerated_ruled | added + and moves_beyond_tolerance(key[1], base_values[key], new) + and key not in approved + ) + require( + not unapproved, + "the build moves scored references beyond the tolerance without an " + f"approval in its actions: {unapproved[:8]}", + ) + rechecked = { + spec_key(item): item for item in revision.get("excluded_outputs_rechecked", []) + } + planned = {spec_key(item): item for item in plan.get("excluded_rechecked", [])} + excluded = {spec_key(record) for record in records} + require( + set(rechecked) == set(planned), + "the build's revision and actions recheck different excluded outputs: " + f"{sorted(set(rechecked) ^ set(planned))[:8]}", + ) + wrong = sorted( + key + for key, item in rechecked.items() + if key not in excluded + or not _same(item["kept_value"], values[key], FROZEN_TOLERANCE) + or ("reason" in planned[key] and planned[key]["reason"] != item.get("reason")) + ) + require( + not wrong, + "the build rechecks outputs it does not keep excluded at their value, or " + f"with another reason: {wrong[:8]}", + ) + claims = builder_claim_problems( + baseline, + revision, + plan, + values, + regenerated_base | regenerated_ruled, + regenerated_ruled, + added, + hashlib.sha256(blobs[ACTIONS_NAME]).hexdigest(), + ) + require( + not claims, + f"the build's account of the upgrade disagrees with its records: {claims[:8]}", + ) + return Upgrade( + engine_version=engine, + previous_engine_version=revision["previous_engine_version"], + revision=revision, + changed=changed, + regenerated_base=regenerated_base, + regenerated_ruled=regenerated_ruled, + added=added, + records=len(records), + exclusions_text=text, + sha256={name: hashlib.sha256(blob).hexdigest() for name, blob in blobs.items()}, + ) + + +def builder_claim_problems( + baseline: Baseline, + revision: dict, + plan: dict, + values: dict[tuple[str, str], float], + regenerated: frozenset, + regenerated_ruled: frozenset, + added: frozenset, + actions_sha256: str, +) -> list[str]: + """Where the builder's own account of the upgrade disagrees with the + records: reference_audit/2026-10-22-engine-upgrade/scripts/ + build_references_upgrade.py lists the regenerated records (each with the + record it removed and its new value), the ruled records kept, and the new + exclusions, in its revision and its actions, and its revision's + provenance names its actions' sha256 and release 20261014's commit.""" + + def outputs(items) -> set: + return {spec_key(item) for item in items if isinstance(item, dict)} + + kept = set(baseline.ruled) - regenerated_ruled + stated = { + "the revision's regenerated_exclusions": ( + revision.get("regenerated_exclusions", []), + regenerated, + ), + "the actions' regenerated_exclusions": ( + plan.get("regenerated_exclusions", []), + regenerated, + ), + "the revision's kept_exclusions_from_release": ( + revision.get("kept_exclusions_from_release", []), + kept, + ), + "the actions' kept_exclusions_from_release": ( + plan.get("kept_exclusions_from_release", []), + kept, + ), + "the revision's new_exclusions": (revision.get("new_exclusions", []), added), + } + problems = [] + for label, (items, want) in stated.items(): + if not isinstance(items, list): + problems.append(f"{label} is not a list") + elif outputs(items) != set(want) or len(items) != len(want): + problems.append(f"{label} names {sorted(outputs(items) ^ set(want))[:4]}") + base = { + spec_key(record): record + for record in json.loads(baseline.files[EXCLUSIONS_NAME])["exclusions"] + } + for item in revision.get("regenerated_exclusions", []): + if not isinstance(item, dict): + continue + key = spec_key(item) + record = base.get(key) or baseline.ruled.get(key) + if record is not None and json.dumps(item.get("record")) != ( + json.dumps(record) + ): + problems.append(f"{key}: the revision's record is not the removed record") + # The builder writes a value that moved by no more than 1e-6 as it was. + if key in values and not _same(item.get("regenerated"), values[key], 1e-6): + problems.append(f"{key}: the revision's regenerated value is not the CSV's") + provenance = revision.get("provenance") + if ( + not isinstance(provenance, dict) + or provenance.get("actions_sha256") != actions_sha256 + or provenance.get("base_commit") != BASE_COMMIT + ): + problems.append( + "the revision's provenance does not name these actions and release " + f"20261014's commit {BASE_COMMIT[:12]}" + ) + if plan.get("previous_engine") != revision["previous_engine_version"]: + problems.append( + f"the actions upgrade from {plan.get('previous_engine')!r}; expected " + f"{revision['previous_engine_version']}" + ) + return problems + + +def _float(text: str) -> float | None: + try: + return float(text) + except (TypeError, ValueError): + return None + + +def upgraded_reference_pins(upgrade: Upgrade) -> dict[str, str]: + """Release 20261014's reference pins with the build's three files'.""" + return { + **BASE_REFERENCE_SHA256, + **{name: upgrade.sha256[name] for name in UPGRADED_FILES}, + } + + +def grounding_lookup(path: Path) -> dict[tuple[str, str], str]: + """The audit grounding by output, as prepare_audit takes it.""" + import pandas as pd + + grounding = pd.read_csv(path) + return { + (str(r.scenario_id), str(r.variable)): str(r.grounding) + for r in grounding.itertuples() + } + + +@contextlib.contextmanager +def object_strings(): + """Render prompts as prepare rendered the stage's: resolve_base turns + pandas 3's inferred Arrow strings off before prepare runs.""" + import pandas as pd + + if hasattr(pd.options, "future") and hasattr(pd.options.future, "infer_string"): + with pd.option_context("future.infer_string", False): + yield + else: + yield + + +def render_audit_with( + bundle: Path, + sources: dict[str, bytes], + lookup: dict, + versions: dict[str, int] | None = None, +) -> list[tuple[str, dict[int, str], dict]]: + """Each audit case (id, prompts by template version, manifest row) the + bundle gives once the build's references and explanations are in it, + rendered in memory. + + A scratch run directory links every other bundle file and holds the + build's, so nothing in the stage changes. The order is prepare_audit's. + Every case is rendered on JUDGE_TEMPLATE_VERSION, the version new and + re-opened cases take, and a judged case also on the version its sidecar + records (``versions``), as prepare_audit compares it: the stage's audit + mixes the seed's v1 verdicts with this release's v2 ones. + """ + import tempfile + + from policybench.audit import build_audit_cases, render_case_prompt + + require_combined_predictions(bundle) + versions = versions or {} + with tempfile.TemporaryDirectory(prefix="install-references-") as scratch: + run = Path(scratch) / bundle.name + for part in ("us", "annotations"): + (run / part).mkdir(parents=True) + if (bundle / part).is_dir(): + for path in sorted((bundle / part).iterdir()): + if path.is_file(): + os.symlink(path.resolve(), run / part / path.name) + replaced = { + **{run / "us" / name: sources[name] for name in UPGRADED_FILES}, + run / "annotations" / EXPLANATIONS_NAME: sources[EXPLANATIONS_NAME], + } + for path, blob in replaced.items(): + path.unlink(missing_ok=True) + path.write_bytes(blob) + with object_strings(): + cases = build_audit_cases( + run / "us", + grounding_lookup=lookup, + prediction_reader=load_combined_predictions, + ) + return [ + ( + case.case_id, + { + version: render_case_prompt(case, template_version=version) + for version in { + JUDGE_TEMPLATE_VERSION, + versions.get(case.case_id, JUDGE_TEMPLATE_VERSION), + } + }, + case.to_manifest_row(), + ) + for case in cases + ] + + +def recorded_versions(audit: Path) -> dict[str, int]: + """The template version each judged case's sidecar records (absent: v1), + for the cases that hold a verdict; a sidecar that records an unknown + version is left out, so its case renders on JUDGE_TEMPLATE_VERSION.""" + from policybench.judge_template import recorded_template_version + + found = {} + for case in sorted((audit / "cases").glob("*")): + meta_path = case / "verdict.meta.json" + if not (case / "verdict.json").is_file() or not meta_path.is_file(): + continue + try: + meta = json.loads(meta_path.read_text()) + except ValueError: + continue + version = recorded_template_version(meta if isinstance(meta, dict) else None) + if version is not None: + found[case.name] = version + return found + + +def verify_install_target(stage: Path, receipt: dict) -> None: + """The stage's references are release 20261014's (its exclusion record + perhaps the release's, from install-exclusions) or an earlier install's, + in the scoring source and the bundle; its explanations likewise.""" + previous = (receipt.get("references_installed") or {}).get("sha256", {}) + for name in UPGRADED_FILES: + allowed = {BASE_REFERENCE_SHA256[name]} + if name in previous: + allowed.add(previous[name]) + if name == EXCLUSIONS_NAME: + allowed.add(release_exclusions_sha256()) + for target in (stage / "scoring", stage / "publish" / RUN_NAME / "us"): + path = target / name + require( + path.is_file() and digest(path) in allowed, + f"the stage's {path.relative_to(stage)} is neither release " + "20261014's nor an installed build's; prepare a new stage", + ) + path = stage / "publish" / RUN_NAME / "annotations" / EXPLANATIONS_NAME + allowed = {BASE_EXPLANATIONS_SHA256, previous.get(EXPLANATIONS_NAME)} + require( + path.is_file() and digest(path) in allowed, + f"the stage's {EXPLANATIONS_NAME} is neither release 20261014's nor an " + "installed build's; prepare a new stage", + ) + + +def references_record(upgrade: Upgrade, previous: dict | None) -> dict: + """What stage.json records of an installed build (references_installed). + + Installing the same build again records the same thing; installing another + keeps the one it replaces under ``superseded``. + """ + + def keys(outputs) -> list[list[str]]: + return [list(key) for key in sorted(outputs)] + + record = { + "engine_version": upgrade.engine_version, + "previous_engine_version": upgrade.previous_engine_version, + "actions_sha256": upgrade.sha256[ACTIONS_NAME], + "sha256": dict(upgrade.sha256), + "base_sha256": { + **{name: BASE_REFERENCE_SHA256[name] for name in UPGRADED_FILES}, + EXPLANATIONS_NAME: BASE_EXPLANATIONS_SHA256, + }, + "changed": keys(upgrade.changed), + "regenerated_base": keys(upgrade.regenerated_base), + "regenerated_ruled": keys(upgrade.regenerated_ruled), + "added": keys(upgrade.added), + "records": upgrade.records, + "scored_outputs": upgrade.scored_outputs, + "spec_sha256": digest(ROOT / SPEC_PATH), + } + superseded = list((previous or {}).get("superseded", [])) + if previous and {k: v for k, v in previous.items() if k != "superseded"} != record: + superseded.append({k: v for k, v in previous.items() if k != "superseded"}) + record["superseded"] = superseded + return record + + +def bind_build_exclusions(stage: Path, receipt: dict, upgrade: Upgrade) -> None: + """Write the build's exclusion record into the stage and bind it as the + release's (exclusions_installed); the receipt is written by the caller.""" + blob = upgrade.exclusions_text.encode("utf-8") + for target in (stage / "scoring", stage / "publish" / RUN_NAME / "us"): + (target / EXCLUSIONS_NAME).write_bytes(blob) + receipt["files"][f"publish/{RUN_NAME}/us/{EXCLUSIONS_NAME}"] = upgrade.sha256[ + EXCLUSIONS_NAME + ] + receipt["exclusions_installed"] = { + "base_sha256": BASE_REFERENCE_SHA256[EXCLUSIONS_NAME], + "sha256": upgrade.sha256[EXCLUSIONS_NAME], + "spec_sha256": digest(ROOT / SPEC_PATH), + "records": upgrade.records, + "source": f"{BUILD_COPY}/{EXCLUSIONS_NAME}", + "engine_version": upgrade.engine_version, + } + + +def install_references(args) -> None: + """Install a gated engine upgrade of the references into the stage. + + load_build gates the build against release 20261014 before anything is + written, and the audit the new references give is rendered in memory and + held to check_prompt_changes' rule, so a build that would re-open a case + nothing explains is refused first. Then the build goes, verbatim, into + BUILD_COPY; its three reference files into the scoring source and the + bundle, its explanations into the bundle's annotations; stage.json binds + them (files, references_installed with the build's sha256s, engine and + actions, and exclusions_installed for the build's record). Then + policybench.audit.prepare_audit runs again in place on stage/audit with + the pinned grounding: every verdict whose prompt changes (or whose case + leaves the audit) is set aside first, with its judge evidence, in + rejected-verdicts/, and every other verdict keeps its bytes. Last, + prompt-changes.json and pending.json are written anew. Installing the same + build again preserves its binding when the spec is unchanged. A spec + edit requires installing the same reviewed build again to rebind it. + """ + if any( + getattr(args, name, None) is None + for name in ("built", "explanations", "actions") + ): + require( + all( + getattr(args, name, None) is None + for name in ("built", "explanations", "actions") + ), + "supply all three build sources or let the driver read the committed build", + ) + import tempfile + + with tempfile.TemporaryDirectory(prefix="terra-narratives-") as scratch: + built, explanations, actions = committed_build_sources(Path(scratch)) + install_references( + argparse.Namespace( + **{ + **vars(args), + "built": built, + "explanations": explanations, + "actions": actions, + } + ) + ) + return + stage = args.stage_dir + require( + digest(args.grounding) == GROUNDING_SHA256, + "grounding differs from the one the 20260929 audit was rendered with", + ) + receipt_path = stage / "stage.json" + upgrade = load_build(args.built, args.explanations, args.actions) + verify_engine_pins(upgrade.engine_version) + if not receipt_path.is_file(): + # The requested command sequence installs before prepare. Cache the + # gated build now; prepare first binds the base audit and then runs + # the same installation and prompt invalidation gates below. + copy = stage / BUILD_COPY + copy.mkdir(parents=True, exist_ok=True) + sources = {name: (args.built / name).read_bytes() for name in BUILT_FILES} + sources[EXPLANATIONS_NAME] = args.explanations.read_bytes() + sources[ACTIONS_NAME] = args.actions.read_bytes() + require( + {name: hashlib.sha256(blob).hexdigest() for name, blob in sources.items()} + == upgrade.sha256, + "the build changed while it was gated", + ) + for name, blob in sources.items(): + (copy / name).write_bytes(blob) + marker = stage / "reference-install.json" + previous = json.loads(marker.read_text()) if marker.exists() else {} + record = {"sha256": upgrade.sha256, "engine_version": upgrade.engine_version} + if "seed" in previous: + verify_seed(previous["seed"]) + record["seed"] = previous["seed"] + write_json(marker, record) + print(f"Bound the committed {upgrade.engine_version} build; run --step prepare") + return + receipt = json.loads(receipt_path.read_text()) + require( + "seed" in receipt, + "stage.json does not bind the audit seed; run --step bind-seed first", + ) + seed = receipt["seed"] + verify_seed(seed) + verify_install_target(stage, receipt) + sources = {name: (args.built / name).read_bytes() for name in BUILT_FILES} + sources[EXPLANATIONS_NAME] = args.explanations.read_bytes() + sources[ACTIONS_NAME] = args.actions.read_bytes() + require( + {name: hashlib.sha256(blob).hexdigest() for name, blob in sources.items()} + == upgrade.sha256, + "the reference build changed while it was gated", + ) + bundle = stage / "publish" / RUN_NAME + audit = stage / "audit" + lookup = grounding_lookup(args.grounding) + versions = recorded_versions(audit) + rendered = render_audit_with(bundle, sources, lookup, versions) + renders = { + case: texts for case, texts, row in rendered if not row["parse_failure_only"] + } + reopen, kept = {}, {} + for case in sorted((audit / "cases").iterdir()): + if not case.is_dir() or not ( + (case / "verdict.json").exists() or (case / "verdict.meta.json").exists() + ): + continue + prompt = case / "prompt.md" + judged_on = versions.get(case.name, JUDGE_TEMPLATE_VERSION) + if case.name not in renders: + reopen[case.name] = ( + f"install-references: the case leaves the audit on " + f"{upgrade.engine_version}" + ) + elif not prompt.is_file() or prompt.read_bytes() != renders[case.name][ + judged_on + ].encode("utf-8"): + reopen[case.name] = ( + "install-references: its prompt re-renders on " + f"{upgrade.engine_version}, whose reference value or explanation " + "it shows" + ) + elif (case / "verdict.json").is_file(): + kept[case.name] = digest(case / "verdict.json") + # The prompt each case will hold after prepare_audit: a kept verdict's own + # bytes, on its recorded version; every other case on JUDGE_TEMPLATE_VERSION. + texts = { + case: forms[versions.get(case, JUDGE_TEMPLATE_VERSION)] + if case in kept + else forms[JUDGE_TEMPLATE_VERSION] + for case, forms in renders.items() + } + seeded = {case: item["prompt_sha256"] for case, item in seed.items()} + upgraded = upgrade.upgraded_cases + changes = classify_prompt_changes( + [row for _, _, row in rendered], + { + case: hashlib.sha256(text.encode()).hexdigest() + for case, text in texts.items() + }, + seeded, + reworded_since_seed(), + upgraded, + ) + + # Install the build and bind it before the audit is touched: a stage left + # partway is resumed by installing the same build again. + copy = stage / BUILD_COPY + copy.mkdir(exist_ok=True) + for name, blob in sources.items(): + (copy / name).write_bytes(blob) + for target in (stage / "scoring", bundle / "us"): + for name in UPGRADED_FILES: + (target / name).write_bytes(sources[name]) + (bundle / "annotations").mkdir(exist_ok=True) + (bundle / "annotations" / EXPLANATIONS_NAME).write_bytes(sources[EXPLANATIONS_NAME]) + for name in UPGRADED_FILES: + receipt["files"][f"publish/{RUN_NAME}/us/{name}"] = upgrade.sha256[name] + receipt["files"][f"publish/{RUN_NAME}/annotations/{EXPLANATIONS_NAME}"] = ( + upgrade.sha256[EXPLANATIONS_NAME] + ) + receipt["references_installed"] = references_record( + upgrade, receipt.get("references_installed") + ) + require( + not upgrade.regenerated and not upgrade.added, + "this release keeps all 49 exclusion records", + ) + receipt["adjudications_dropped"] = [] + bind_build_exclusions(stage, receipt, upgrade) + pending_receipt = receipt_path.with_name("stage.json.installing") + write_json(pending_receipt, receipt) + os.replace(pending_receipt, receipt_path) + + from policybench.audit import prepare_audit + + for case, reason in reopen.items(): + set_aside(audit, case, reason) + with object_strings(): + prepare_audit( + bundle / "us", + audit, + grounding_lookup=lookup, + template_version=JUDGE_TEMPLATE_VERSION, + prediction_reader=load_combined_predictions, + ) + manifest = [ + json.loads(line) for line in (audit / "cases.jsonl").read_text().splitlines() + ] + require( + manifest == [row for _, _, row in rendered] + and all( + (audit / "cases" / case / "prompt.md").read_bytes() == text.encode("utf-8") + for case, text in texts.items() + ), + "prepare_audit rendered the stage's audit unlike the in-memory rendering", + ) + moved = sorted( + case + for case, sha in kept.items() + if not (audit / "cases" / case / "verdict.json").is_file() + or digest(audit / "cases" / case / "verdict.json") != sha + ) + require(not moved, f"verdicts whose prompts did not change moved: {moved[:8]}") + on_disk = check_prompt_changes(audit, seeded, upgraded) + require( + on_disk == changes, "the written audit's prompt changes are not the rendered" + ) + write_json( + stage / PROMPT_CHANGES, {key: sorted(value) for key, value in changes.items()} + ) + pending = validate_verdicts(audit, remove_invalid=True, seed=seed) + write_json(stage / "pending.json", pending) + verify_prompt_changes(stage, seed) + print( + f"Installed the {upgrade.engine_version} references: {len(upgrade.changed)} " + f"outputs changed, {len(upgrade.regenerated)} exclusions regenerated, " + f"{len(upgrade.added)} added, {upgrade.records} records " + f"({upgrade.scored_outputs} scored). Audit: {len(changes['kept'])} prompts " + f"unchanged, {len(changes['changed'])} changed and {len(changes['added'])} " + f"new; {len(reopen)} verdicts set aside; {len(pending)} cases need Opus 5.5" + ) + + +def verify_installed_references(stage: Path, receipt: dict) -> Upgrade: + """The stage's installed engine upgrade, gated again. + + The build kept in BUILD_COPY must be the bytes stage.json records, must + pass load_build against git and the spec as they are now, must name the + recorded engine, and the stage's scoring source, bundle and explanations + must be its files. + """ + installed = receipt["references_installed"] + copy = stage / BUILD_COPY + pins = installed.get("sha256") + require( + isinstance(pins, dict) and set(pins) == set(BUILD_COPY_FILES), + "stage.json's references_installed does not bind the build's files", + ) + for name, pin in pins.items(): + require( + (copy / name).is_file() and digest(copy / name) == pin, + f"the installed build's {name} changed; run --step install-references " + "again", + ) + upgrade = load_build(copy, copy / EXPLANATIONS_NAME, copy / ACTIONS_NAME) + require( + upgrade.engine_version == installed.get("engine_version") + and upgrade.sha256 == pins, + "the installed build is not the one stage.json records", + ) + bundle = stage / "publish" / RUN_NAME + targets = [stage / "scoring" / name for name in UPGRADED_FILES] + targets += [bundle / "us" / name for name in UPGRADED_FILES] + for path in targets: + require( + path.is_file() and digest(path) == pins[path.name], + f"the stage's {path.relative_to(stage)} is not the installed build's; " + "run --step install-references again", + ) + path = bundle / "annotations" / EXPLANATIONS_NAME + require( + path.is_file() and digest(path) == pins[EXPLANATIONS_NAME], + f"the stage's {EXPLANATIONS_NAME} is not the installed build's", + ) + return upgrade + + +def stage_upgrade(stage: Path) -> Upgrade | None: + """Require and re-gate the release's installed engine upgrade.""" + path = stage / "stage.json" + require(path.is_file(), "stage lacks stage.json and the installed reference build") + receipt = json.loads(path.read_text()) + require( + receipt.get("references_installed"), + "stage lacks the installed reference build; run --step install-references", + ) + return verify_installed_references(stage, receipt) + + +def upgraded_cases(stage: Path) -> frozenset[str]: + """The cases whose reference value or explanation the installed engine + upgrade changed, derived like reworded_since_seed: from the staged + references and explanations against release 20261014's in git. + + They must be exactly the installed revision's changed outputs (each + explanation the narratives rewrote among them). Without an install, none. + """ + receipt = json.loads((stage / "stage.json").read_text()) + if not receipt.get("references_installed"): + return frozenset() + bundle = stage / "publish" / RUN_NAME + meta = json.loads((bundle / "us" / META_NAME).read_text()) + revision = (meta.get("revisions") or [{}])[-1] + listed = { + (item["scenario_id"], item["variable"]) + for item in revision.get("changed", []) + if revision.get("kind") == "engine_upgrade" + } + values = reference_value_changes( + base_reference_bytes(CSV_NAME), (bundle / "us" / CSV_NAME).read_bytes() + ) + texts, _ = explanation_changes( + base_explanations_bytes(), + (bundle / "annotations" / EXPLANATIONS_NAME).read_bytes(), + ) + require( + set(values) == listed and texts <= listed, + "the staged references or explanations differ from release 20261014's " + "outside the installed revision's changed list: " + f"{sorted((set(values) | texts) ^ listed)[:8]}; run --step " + "install-references again", + ) + return frozenset(output_case(key) for key in set(values) | texts) + + +def drop_regenerated_adjudications( + record: dict, upgrade: Upgrade +) -> tuple[dict, list[dict]]: + """``record`` without the decisions of the release 20261014 records the + upgrade regenerated, and what was dropped, as stage.json records it. + + Each regenerated record has exactly one decision, which excludes it; it + is dropped outright, as #178 dropped scenario_045 SNAP's. + """ + dropped, kept = [], [] + for entry in record["adjudications"]: + if case_id(entry) not in upgrade.dropped_cases: + kept.append(entry) + continue + require( + entry.get("excluded_from_scoring") is True, + f"{case_id(entry)}: the decision on a regenerated record does not " + "exclude it", + ) + dropped.append( + { + "case_id": case_id(entry), + "reason": ( + f"Regenerated on {upgrade.engine_version}: the upgrade fixes " + "the engine defect behind this exclusion, so its record leaves " + "the exclusion record and this decision leaves the " + "adjudication record, as release 20260922c dropped " + "scenario_045 SNAP's (#178)." + ), + "entry": entry, + } + ) + named = [item["case_id"] for item in dropped] + require( + len(named) == len(set(named)) and set(named) == upgrade.dropped_cases, + "the staged record does not hold one decision for each regenerated " + f"record: {sorted(set(named) ^ upgrade.dropped_cases)[:8]}", + ) + return {**record, "adjudications": kept}, dropped + + +def verify_recorded_drops(stage: Path, upgrade: Upgrade) -> None: + """stage.json records the drop of exactly the decisions of the records the + upgrade regenerated, each release 20261014's outside its judge fields.""" + from restate_gpt61sol_adjudications import JUDGE_FIELDS + + receipt = json.loads((stage / "stage.json").read_text()) + recorded = receipt.get("adjudications_dropped") + require( + isinstance(recorded, list) and all(isinstance(i, dict) for i in recorded), + "stage.json records no dropped adjudications; run --step adjudicate-exclusions", + ) + named = [item.get("case_id") for item in recorded] + require( + len(named) == len(set(named)) and set(named) == upgrade.dropped_cases, + "stage.json's dropped adjudications are not the regenerated records': " + f"{sorted(set(named) ^ upgrade.dropped_cases)[:8]}", + ) + base = { + case_id(entry): entry for entry in base_adjudication_record()["adjudications"] + } + + def outside_judge(entry: dict) -> dict: + # stage.json is written with sorted keys, so compare values only. + return {k: v for k, v in entry.items() if k not in JUDGE_FIELDS} + + wrong = [ + item["case_id"] + for item in recorded + if not isinstance(item.get("entry"), dict) + or item["case_id"] not in base + or case_id(item["entry"]) != item["case_id"] + or outside_judge(item["entry"]) != outside_judge(base[item["case_id"]]) + ] + require( + not wrong, + f"stage.json records dropped decisions that are not release 20261014's: " + f"{wrong[:8]}", + ) + + +def export_on_base_references(bundle: Path, live: dict, record: Path) -> dict: + """release_20261006.export_payload on a scratch copy of the bundle's export + inputs with release 20261014's five reference files put back (from git) + and ``record`` as the exclusion record: the upgrade's scope export, read + only for its modelStats. + + The dashboard schema is checked without requiring a failure annotation on + every wrong answer: the stage's annotations follow the upgraded + references, so an answer the new reference makes right and the old one + wrong has none here. The release's own payload, on the upgraded + references, is checked with that requirement (build_payload). + """ + import tempfile + + from release_20261006 import EXPORT_INPUTS, export_payload + + with tempfile.TemporaryDirectory(dir=bundle.parent, prefix="base-refs-") as scratch: + copy_root = Path(scratch) / bundle.name + for rel in EXPORT_INPUTS: + (copy_root / rel).parent.mkdir(parents=True, exist_ok=True) + shutil.copyfile(bundle / rel, copy_root / rel) + for name in REFERENCE_FILES: + (copy_root / "us" / name).write_bytes(base_reference_bytes(name)) + return export_payload( + copy_root, live, record, require_failure_annotations=False + ) + + +def parse_args(argv=None): + parser = argparse.ArgumentParser(description=__doc__.splitlines()[0]) + parser.add_argument("--runs-root", type=Path) + parser.add_argument("--stage-dir", type=Path) + parser.add_argument( + "--base-predictions", type=Path, default=SNAPSHOT / "predictions.csv.gz" + ) + parser.add_argument("--base-payload", type=Path, default=SNAPSHOT / "data.json.gz") + parser.add_argument("--audit-seed", type=Path) + parser.add_argument("--grounding", type=Path) + parser.add_argument("--built", type=Path) + parser.add_argument("--explanations", type=Path) + parser.add_argument("--actions", type=Path) + parser.add_argument( + "--early", action="store_true", help="fold and export without paid judging" + ) + parser.add_argument( + "--partial", + action="store_true", + help="scratch-only cohort rehearsal; requires --early", + ) + parser.add_argument( + "--step", + choices=( + "pin-inputs", + "prepare", + "bind-seed", + "install-exclusions", + "install-references", + "judge", + "adjudicate-exclusions", + "provenance", + "triage", + "export", + ), + default="prepare", + help="pin-inputs writes the finished run's file hashes to " + f"{INPUT_PINS_PATH} (no stage); bind-seed binds the audit seed in the " + "stage.json of a stage prepared before prepare bound it", + ) + args = parser.parse_args(argv) + if args.partial and not args.early: + parser.error("--partial requires --early") + if args.early and args.step != "prepare": + parser.error("--early only applies to prepare") + if args.step in ("prepare", "pin-inputs") and not args.runs_root: + parser.error(f"{args.step} requires --runs-root") + if args.step == "install-references": + missing = [ + f"--{name}" for name in ("grounding",) if getattr(args, name) is None + ] + if missing: + parser.error(f"install-references requires {' '.join(missing)}") + for name in ("built", "explanations", "actions", "grounding"): + if getattr(args, name) is not None: + setattr(args, name, getattr(args, name).resolve()) + if args.step != "pin-inputs": + if args.stage_dir is None: + parser.error(f"{args.step} requires --stage-dir") + args.stage_dir = args.stage_dir.resolve() + return args + + +def export_stage(args, bundle: Path) -> None: + """Validate CLI triage and export together before promoting their outputs.""" + import tempfile + + stage = args.stage_dir + with tempfile.TemporaryDirectory( + prefix="export-stage-terra-", dir=stage.parent + ) as scratch: + working = Path(scratch) / stage.name + shutil.copytree(stage, working) + candidate_args = argparse.Namespace(**{**vars(args), "stage_dir": working}) + candidate_bundle = working / bundle.relative_to(stage) + triage(candidate_args, candidate_bundle) + export(candidate_args, candidate_bundle, resolve_live_base(candidate_args)) + generated = [ + working / "reference-flags.csv", + working / "unresolved-rows.csv", + working / f"data-board{BOARD_MODELS}.json", + candidate_bundle / "data.json", + candidate_bundle / "us/data.json", + candidate_bundle / "annotations/us_audit_row_annotations.csv", + candidate_bundle / "annotations/us_case_notes.csv", + *sorted((candidate_bundle / "us/analysis").rglob("*")), + ] + # Triage also rewrites stage files the receipt binds, such as the + # adjudication record when it applies the listed reasoning amendments. + # Promote every bound file whose accepted bytes differ from the stage's, + # so the stage holds exactly the bytes the receipt names. + accepted = working / "release-ready.json" + bound = json.loads(accepted.read_text())["files"] if accepted.is_file() else {} + generated += [ + working / name + for name in sorted(bound) + if working / name not in generated + and ( + not (stage / name).is_file() + or digest(stage / name) != digest(working / name) + ) + ] + # The receipt describes the accepted annotation and payload bytes. + # Keep it last when promoting the complete validated output set. + generated.append(accepted) + for source in generated: + if source.is_file(): + destination = stage / source.relative_to(working) + destination.parent.mkdir(parents=True, exist_ok=True) + os.replace(source, destination) + + +def main(argv=None) -> None: + args = parse_args(argv) + if args.step == "pin-inputs": + pin_inputs(args) + return + sources = [SNAPSHOT, ANNOTATIONS, args.base_predictions, args.base_payload] + sources += [ + p for p in (args.runs_root, args.audit_seed, args.grounding) if p is not None + ] + validate_stage_path(args.stage_dir, sources) + stage = args.stage_dir + bundle = stage / "publish" / RUN_NAME + receipt_path = stage / "stage.json" + if args.step == "install-references": + install_references(args) + return + if args.step == "bind-seed" and not receipt_path.exists(): + bind_seed(args) + return + if args.step == "prepare": + if not args.partial: + marker = stage / "reference-install.json" + require( + marker.is_file(), + "prepare needs the committed build; run --step install-references", + ) + installed = json.loads(marker.read_text()) + copy = stage / BUILD_COPY + upgrade = load_build(copy, copy / EXPLANATIONS_NAME, copy / ACTIONS_NAME) + require( + installed.get("sha256") == upgrade.sha256 + and installed.get("engine_version") == upgrade.engine_version, + "preinstalled build differs from its binding", + ) + verify_engine_pins(upgrade.engine_version) + runs = discover_new_models(args.runs_root) + print("All copied run states qualify; resolving 20261014 base", flush=True) + base, reference, live = resolve_base(args) + print("Base verified; folding copied additions", flush=True) + stage.mkdir(parents=True, exist_ok=True) + require( + not receipt_path.exists(), + "stage already prepared; use a fresh stage-dir " + "or resume judge/triage/export", + ) + bundle, frames = prepare_inputs(args, runs, base, reference) + if args.partial: + partial_scores(args, base, reference, frames) + seed = None + preview = {} + if args.early: + if not args.partial: + for target in (stage / "scoring", bundle / "us"): + for name in UPGRADED_FILES: + shutil.copyfile(copy / name, target / name) + shutil.copyfile( + copy / EXPLANATIONS_NAME, + bundle / "annotations" / EXPLANATIONS_NAME, + ) + provisional = { + "early": True, + "partial": False, + "files": {}, + "references_installed": references_record(upgrade, None), + } + bind_build_exclusions(stage, provisional, upgrade) + preview = { + name: provisional[name] + for name in ("references_installed", "exclusions_installed") + } + write_json(receipt_path, provisional) + export(args, bundle, live) + else: + seed = prepare_cases(args, bundle) + inputs = [p for p in (stage / "inputs").rglob("*") if p.is_file()] + inputs += [ + bundle / "us" / name for name in (*REFERENCE_FILES, "predictions.csv") + ] + receipt = { + **preview, + "partial": args.partial, + "early": args.early, + "base_tag": BASE_TAG, + "base_commit": BASE_COMMIT, + "files": {str(p.relative_to(stage)): digest(p) for p in inputs}, + } + if seed is not None: + receipt["seed"] = seed + write_json(receipt_path, receipt) + if not args.partial and not args.early: + if "seed" in installed: + require( + installed["seed"] == seed, "prepare's seed differs from bind-seed" + ) + install_references( + argparse.Namespace( + **{ + **vars(args), + "built": copy, + "explanations": copy / EXPLANATIONS_NAME, + "actions": copy / ACTIONS_NAME, + } + ) + ) + else: + receipt = json.loads(receipt_path.read_text()) + require_release_stage(receipt) + if args.step == "export": + require_combined_predictions(bundle, require_file=False) + for name, expected in receipt["files"].items(): + require( + digest(stage / name) == expected, + f"staged input changed: {name}; prepare a new stage", + ) + if args.step != "export": + (stage / "release-ready.json").unlink(missing_ok=True) + if args.step not in ("bind-seed", "install-exclusions"): + installed = receipt.get("exclusions_installed") or {} + upgrade = stage_upgrade(stage) + require( + installed.get("sha256") == upgrade.sha256[EXCLUSIONS_NAME], + "the stage's exclusions are not the release's; run " + "--step install-references", + ) + if args.step == "bind-seed": + bind_seed(args) + elif args.step == "install-exclusions": + install_exclusions(args) + elif args.step == "adjudicate-exclusions": + adjudicate_exclusions(args) + elif args.step == "provenance": + write_judge_provenance(args) + elif args.step == "judge": + judge(args, bundle) + elif args.step == "triage": + triage(args, bundle) + else: + export_stage(args, bundle) + + +if __name__ == "__main__": + main() diff --git a/scripts/freeze_snapshot.py b/scripts/freeze_snapshot.py index 320c9a03..ab1a9832 100644 --- a/scripts/freeze_snapshot.py +++ b/scripts/freeze_snapshot.py @@ -248,6 +248,8 @@ def codex_log_describes_verdict( def audit_judge_provenance( cases_dir: Path = AUDIT_CASES_DIR, log_tolerance: float = LOG_FALLBACK_TOLERANCE_SECONDS, + *, + case_ids: tuple[str, ...] | None = None, ) -> dict: """Tally which judge model produced each case verdict in the audit tree. @@ -258,12 +260,20 @@ def audit_judge_provenance( read from the log's ``model:`` line. Anything else, including a stale or hash-less sidecar beside an unrelated log, is counted under ``unknown`` so the manifest cannot silently claim provenance it does not have. + + A release driver may provide its validated, receipt-bound manifest case + IDs. The default retains the historical whole-tree tally unchanged. """ if not cases_dir.is_dir(): raise SystemExit(f"Audit case tree not found: {cases_dir}") by_judge: dict[str, dict] = {} judged = 0 - for case_dir in sorted(cases_dir.iterdir()): + directories = ( + sorted(cases_dir.iterdir()) + if case_ids is None + else [cases_dir / case for case in sorted(case_ids)] + ) + for case_dir in directories: if not (case_dir / "verdict.json").is_file(): continue judged += 1 @@ -1512,17 +1522,21 @@ def read_reference_refresh() -> dict[str, str | int]: "reference_audit/2026-09-22/fixes/r19_irs_sales_tax_2025.json" ), } -# Each later builder's note, oldest first: the 2026-10-10 upgrade's, then the -# 2026-10-12 one's. Both build households as the 2026-09-29 upgrade did and pin -# the same inherited setup; a sidecar keeps every upgrade's revision, so each -# note must still read as a later builder's. +# Each later builder's note, oldest first: the 2026-10-10 upgrade's, the +# 2026-10-12 one's, then the 2026-10-22 one's. Each builds households as the +# 2026-09-29 upgrade did and pins the same inherited setup; a sidecar keeps +# every upgrade's revision, so each note must still read as a later builder's. UPGRADE_BUILDERS = tuple( f"reference_audit/{folder}/scripts/" "build_references_upgrade.py; households from " "policybench.scenarios.Scenario.to_pe_household through " "reference_audit/2026-09-28/scripts/sweep.py build_situation, as in the " "2026-09-29 upgrade" - for folder in ("2026-10-09-engine-upgrade", "2026-10-12-engine-upgrade") + for folder in ( + "2026-10-09-engine-upgrade", + "2026-10-12-engine-upgrade", + "2026-10-22-engine-upgrade", + ) ) UPGRADE_BUILDER = UPGRADE_BUILDERS[-1] diff --git a/scripts/freeze_terra.py b/scripts/freeze_terra.py new file mode 100644 index 00000000..373da007 --- /dev/null +++ b/scripts/freeze_terra.py @@ -0,0 +1,1905 @@ +"""Build the GPT-6.1 Terra release from a strictly gated stage. + +Adapted from freeze_musewonder.py. It configures the existing freezer in +process and never calls a release upload. Run only after finish_terra.py +--step export has written release-ready.json. The optional --dry-run validates +inputs without changing repository files. Both rebuild the payload from the +bound bundle, as export builds it, and refuse a staged payload that differs. +After the publication check, render and re-pin, --finalize validates their +outputs and atomically updates only the receipt. + +The release adds GPT-6.1 Terra to release 20261014 and installs the committed +2026-10-22 reference build on policyengine-us 2.60.0. The build, narratives, +engine pins, retained exclusions and every staged audit artifact pass their +original gates before any destination changes. Scenarios and held references +keep their baseline values. Adjudications may change through the spec and the +bound verdicts of reopened cases; wording amendments remain explicit. +""" + +from __future__ import annotations + +import argparse +import copy +import csv +import datetime +import functools +import hashlib +import json +import os +import re +import shutil +import sys +import tempfile +from pathlib import Path, PurePosixPath + +ROOT = Path(__file__).resolve().parents[1] +os.environ["OPENBLAS_NUM_THREADS"] = "1" +sys.path.insert(0, str(ROOT)) +sys.path.insert(0, str(ROOT / "scripts")) + +import finish_terra as driver # noqa: E402 + +# The treatment check is release-independent; reuse it unchanged. +from freeze_adds0928 import validate_treatment # noqa: E402 + +# Reuse release 20261014's manifest comparison and baseline version counts. +from release_20261006 import leaf_paths # noqa: E402 + +RUN = driver.RUN_NAME +NEW_MODELS = dict(driver.MODELS) +BOARD_MODELS = driver.BOARD_MODELS +ADJUDICATIONS = "us_adjudications.json" +# The published annotations the adjudications and amendments are applied to. +ANNOTATION_CSVS = ("us_audit_row_annotations.csv", "us_case_notes.csv") +# The reference narratives are the installed build's regenerated bytes. +EXPLANATIONS = "us_case_reference_explanations.csv" +# The wording amendments record, as it is committed beside the adjudications. +COMMITTED_AMENDMENTS = f"us_{driver.AMENDMENTS}" +EXCLUSIONS = "reference_exclusions.json" +# The baseline references, before installation of the pinned build. +PINNED_REFERENCES = tuple( + name for name in driver.BASE_REFERENCE_SHA256 if name != EXCLUSIONS +) +SNAPSHOT = Path("paper/snapshot/20260501") +ANNOTATIONS = Path("annotations") / RUN +POINTER = Path("app/src/data.artifact.json") +VERSIONS = Path("app/src/data.versions.json") +# The engines release 20261014's exclusion records were decided on, in the +# order the live version's description counts them by name. +BASE_EXCLUSION_ENGINES = ( + "policyengine-us 1.755.4", + "policyengine-us 2.15.17", + "policyengine-us 2.38.6", +) +EXCLUSION_ENGINES = frozenset(BASE_EXCLUSION_ENGINES) +# Manifest paths the freeze may change from release 20261014's; every other +# leaf must equal that release's manifest, read from git at BASE_COMMIT. +MANIFEST_CHANGES = ( + ("audit_annotation_artifacts", "files"), + ("audit_annotation_artifacts", "developer_adjudications"), + ("audit_annotation_artifacts", "judge_provenance"), + # The note counts the audited prediction rows, which the addition extends. + ("audit_annotation_artifacts", "note"), + ("committed_snapshot_artifacts", "model_serving_config.json"), + ("committed_snapshot_artifacts", "us_impact_summary_by_model.csv"), + ("description",), + ("files",), + ("live_dashboard_artifact",), + ("model_response_date",), + ("published_dashboard_artifact",), + ("reference_exclusions",), + ("reference_output_refresh", "snapshot_date"), + ("rendered_paper_artifacts",), + ("reproducibility_notes",), + ("scope", "models"), + ("snapshot_date",), + ("source_run_artifacts", RUN, "files"), +) +# Pins under those paths that must stay release 20261014's all the same. +MANIFEST_PINNED = frozenset( + { + *(("source_run_artifacts", RUN, "files", name) for name in PINNED_REFERENCES), + ("audit_annotation_artifacts", "files", EXPLANATIONS), + } +) + +# Additional leaves written from an installed build's sidecar. Each is named +# explicitly; the scenario pins, household dataset and other refresh fields +# remain release 20261014's, including row_count and generated_at_utc. +UPGRADE_MANIFEST_CHANGES = ( + ("committed_snapshot_artifacts", "us_reference_outputs.csv"), + ("reference_output_refresh", "date"), + ("reference_output_refresh", "regenerated_at_utc"), + ("reference_output_refresh", "reference_csv_sha256"), + ("reference_output_refresh", "policyengine_version"), + ("reference_output_refresh", "policyengine_us_version"), + ("reference_output_refresh", "policyengine_us_data_build_id"), + ("reference_output_refresh", "policyengine_us_dataset"), + ("reference_output_refresh", "policyengine_us_dataset_uri"), + ("reference_output_refresh", "policyengine_us_data_artifact_sha256"), +) +UPGRADE_MANIFEST_UNPINNED = frozenset( + { + ("source_run_artifacts", RUN, "files", "reference_outputs.csv"), + ("source_run_artifacts", RUN, "files", "reference_outputs.csv.meta.json"), + ("audit_annotation_artifacts", "files", EXPLANATIONS), + } +) + + +def read_json(path: Path) -> dict: + """Read an object, with the filename retained in parse failures.""" + return json.loads(path.read_text()) + + +def write_json(path: Path, value: dict) -> None: + """Write reviewable deterministic JSON.""" + path.write_text(json.dumps(value, indent=2, sort_keys=True) + "\n") + + +def manifest_core_digest(manifest: dict) -> str: + """Bind the frozen manifest independently of the final rendered paper.""" + core = { + key: value + for key, value in manifest.items() + if key != "rendered_paper_artifacts" + } + text = json.dumps(core, indent=2, sort_keys=True) + "\n" + return hashlib.sha256(text.encode()).hexdigest() + + +def digest(path: Path) -> str: + """Hash a file without holding its bytes in memory.""" + value = hashlib.sha256() + with path.open("rb") as stream: + for block in iter(lambda: stream.read(1024 * 1024), b""): + value.update(block) + return value.hexdigest() + + +def judged_cases(audit: Path) -> list[str]: + """The cases validate_verdicts requires a verdict for, from the manifest. + + A stage without a manifest has none; the receipt then fails to bind + audit/cases.jsonl. + """ + manifest = audit / "cases.jsonl" + if not manifest.is_file(): + return [] + items = map(json.loads, manifest.read_text().splitlines()) + return [item["case_id"] for item in items if not item["parse_failure_only"]] + + +def verify_freezer_destinations(freezer) -> None: + """freeze_snapshot must write into this checkout, and only there. + + Both modules find the checkout from their own file, so they agree unless + another checkout's freeze_snapshot.py comes first on the import path; that + freezer would overwrite the other checkout's tracked snapshot. + """ + expected = { + "ROOT": ROOT, + "SNAPSHOT_DIR": ROOT / SNAPSHOT, + "RUN_DEST": ROOT / SNAPSHOT / "runs" / RUN, + "ANNOTATIONS_DEST": ROOT / ANNOTATIONS, + } + elsewhere = { + name: str(getattr(freezer, name)) + for name, path in expected.items() + if Path(getattr(freezer, name)).resolve() != path.resolve() + } + if elsewhere or freezer.RUN_LABEL != RUN: + raise SystemExit( + f"freeze_snapshot would write outside this checkout ({ROOT}): " + f"{elsewhere or freezer.RUN_LABEL}" + ) + + +def release_spec(tag: str) -> dict: + """docs/terra/spec.json, with what the freeze reads from it checked. + + The snapshot date comes from the spec alone, and so does the day a ruled + wave's decisions were written when the spec rules any, so a spec that + lacks either stops the freeze here, before any gate reads it. The spec + must also name the release this freeze builds and the base the driver + pins. + """ + spec = driver.load_spec() + try: + datetime.date.fromisoformat(spec.get("snapshot_date")) + except (TypeError, ValueError): + raise SystemExit( + f"{driver.SPEC_PATH} names no snapshot_date (YYYY-MM-DD): " + f"{spec.get('snapshot_date')!r}" + ) from None + written = spec.get("adjudications_written_on") + if driver.spec_records(spec) and ( + not isinstance(written, str) or not written.strip() + ): + raise SystemExit( + f"{driver.SPEC_PATH} names no adjudications_written_on, the UTC day " + "the ruled wave's decisions were written; the record's date " + "conventions state it" + ) + named = { + "release_tag": tag, + "base_tag": driver.BASE_TAG, + "base_sha256": driver.BASE_SHA256, + } + differ = { + field: spec.get(field) + for field, value in named.items() + if spec.get(field) != value + } + if differ: + raise SystemExit( + f"{driver.SPEC_PATH} names another release or base than this freeze " + f"builds ({named}): {differ}" + ) + return spec + + +def verify_upgrade(stage: Path, receipt: dict) -> driver.Upgrade: + """Re-gate the installed build and drops, all bound by strict export. + + stage.json must record a release stage: its early and partial flags both + False (driver.require_release_stage). + + The driver checks the build against git and the spec, then every installed + copy. The export must bind every retained build file independently of + stage.json. A build adding exclusions freezes only when the spec's + upgrade_adjudications decide exactly those outputs (driver.upgrade_decisions). + """ + prepared = read_json(stage / "stage.json") + # A rehearsal stage (prepare --early, or --early --partial) never freezes, + # whatever its receipt says: both flags must be recorded as False. + driver.require_release_stage(prepared) + installed = prepared.get("references_installed") + if not isinstance(installed, dict) or not installed: + raise SystemExit("stage.json requires the release's installed build") + required = [str(Path(driver.BUILD_COPY) / n) for n in driver.BUILD_COPY_FILES] + unbound = [name for name in required if name not in receipt["files"]] + if unbound: + raise SystemExit( + f"Strict export receipt does not bind the installed build: {unbound}" + ) + upgrade = driver.stage_upgrade(stage) + driver.verify_engine_pins(upgrade.engine_version, root=ROOT) + for name in ("scenarios.csv", "scenarios.csv.meta.json"): + path = stage / "scoring" / name + if not path.is_file() or digest(path) != driver.BASE_REFERENCE_SHA256[name]: + raise SystemExit(f"Staged scoring/{name} is not release 20261014's") + superseded = installed.get("superseded") + if ( + not isinstance(superseded, list) + or not all(isinstance(item, dict) for item in superseded) + or driver.references_record(upgrade, installed) != installed + ): + raise SystemExit( + "stage.json's references_installed is not the installed build's record" + ) + wrong = [ + name + for name in driver.BUILD_COPY_FILES + if receipt["files"][str(Path(driver.BUILD_COPY) / name)] != upgrade.sha256[name] + ] + if wrong: + raise SystemExit( + f"Strict export receipt does not bind the installed build's bytes: {wrong}" + ) + driver.verify_recorded_drops(stage, upgrade) + # The outputs it newly excludes are decided by the spec's + # upgrade_adjudications, which verify_adjudication_record holds exact. + driver.upgrade_decisions(upgrade) + return upgrade + + +def verify_held_references(source_us: Path) -> None: + """Every held-reference decision still names the value being published. + + The two held outputs are outside the four approved moves. Their records + remain the base release's bytes, including the earlier decision's engine + and date; the upgrade must preserve each held dollar value. + """ + path = Path("reference_audit/held_references.json") + committed = driver.base_commit_blob(path) + current = ROOT / path + if not current.is_file() or current.read_bytes() != committed: + raise SystemExit("held_references.json changed from the base release") + with (source_us / driver.CSV_NAME).open(newline="") as stream: + references = { + (row["scenario_id"], row["variable"]): float(row["value"]) + for row in csv.DictReader(stream) + } + for record in json.loads(committed)["records"]: + key = driver.spec_key(record) + value = references.get(key) + if value is None or abs(value - record["reference"]) > 0.005: + raise SystemExit(f"Held reference changed: {key}: {value!r}") + + +def reference_engine_setup(freezer, source_us: Path, upgrade: driver.Upgrade) -> dict: + """Read the gated later builder with the freezer's inherited setup gates. + + The shared freezer recognizes earlier builders. The exact new builder + note comes from the pinned build, so it may inherit those conventions; + all fix-module, dependency and regeneration-target checks still run. + Restore the freezer's configuration after this read-only preflight. + """ + previous_meta = freezer.REFERENCE_META_SOURCE + previous_builders = freezer.UPGRADE_BUILDERS + try: + freezer.REFERENCE_META_SOURCE = source_us / driver.META_NAME + freezer.UPGRADE_BUILDERS = ( + *previous_builders, + upgrade.revision["builder"], + ) + return freezer.read_reference_engine_setup() + finally: + freezer.REFERENCE_META_SOURCE = previous_meta + freezer.UPGRADE_BUILDERS = previous_builders + + +def verify_verdicts(stage: Path) -> None: + """Every judged verdict passes the driver's own gate against the bound seed. + + Export validates verdicts before it writes the receipt, but the receipt + only binds hashes: a kept verdict edited afterwards, its sidecar and + receipt entry re-hashed, must still be the seed's byte for byte, and every + new one bound to its prompt and its Opus 5.5 judge. Without + ``remove_invalid`` validate_verdicts changes nothing. + """ + pending = driver.validate_verdicts(stage / "audit", seed=driver.load_seed(stage)) + if pending: + raise SystemExit( + f"{len(pending)} staged verdicts fail validation: {pending[:8]}; " + "run judge and export again" + ) + + +def verify_receipt(stage: Path, payload_path: Path, tag: str) -> dict: + """The strict export receipt must bind this payload and all staged evidence.""" + receipt = read_json(stage / "release-ready.json") + if ( + receipt.get("payload_sha256") != digest(payload_path) + or receipt.get("models") != BOARD_MODELS + or receipt.get("partial") is not False + or receipt.get("release_tag") != tag + ): + raise SystemExit( + f"Strict export receipt does not match {payload_path.name} " + f"(release tag {tag!r}; re-export after changing RELEASE_TAG)" + ) + if ( + receipt.get("base_tag") != driver.BASE_TAG + or receipt.get("base_sha256") != driver.BASE_SHA256 + ): + raise SystemExit( + "Strict export receipt does not name release 20261014 as its base " + f"({receipt.get('base_tag')!r}, {receipt.get('base_sha256')!r})" + ) + if not receipt.get("files"): + raise SystemExit("Strict export receipt is missing staged evidence hashes") + for name, expected in receipt["files"].items(): + source = (stage / name).resolve() + if ( + not source.is_relative_to(stage) + or not source.is_file() + or digest(source) != expected + ): + raise SystemExit(f"Staged evidence changed since strict export: {name}") + driver.verify_verdict_inventory(stage / "audit") + bundle = Path("publish") / RUN + required = [bundle / "us" / name for name in driver.REFERENCE_FILES] + required += [bundle / "us/predictions.csv", bundle / "annotations" / ADJUDICATIONS] + required += [bundle / "annotations" / name for name in ANNOTATION_CSVS] + required += [bundle / "annotations" / EXPLANATIONS] + # Each new model's pinned run files, and the prepare-time hashes. + required += [ + Path("inputs") / slug / name + for slug in NEW_MODELS + for name in driver.PINNED_INPUTS + ] + required += [Path("model-provenance.json")] + # What the adjudication and verdict gates allow rests on these; stage.json + # also records the exclusions install-exclusions wrote. + required += [Path(driver.PROMPT_CHANGES), Path("stage.json")] + if (stage / driver.AMENDMENTS).exists(): + required.append(Path(driver.AMENDMENTS)) + # Every judged case's audit evidence, as validate_verdicts reads it: an + # unbound verdict or sidecar could be edited and re-hashed after export. + # So could the transcript the provenance gate reads for an isolated judge. + required += [Path("audit/cases.jsonl"), Path("audit/schema.json")] + for case in judged_cases(stage / "audit"): + directory = Path("audit/cases") / case + required += [ + directory / name for name in ("verdict.json", "verdict.meta.json") + ] + [directory / "prompt.md"] + if (stage / directory / "claude.transcript.jsonl").is_file(): + required.append(directory / "claude.transcript.jsonl") + unbound = [str(p) for p in required if str(p) not in receipt["files"]] + if unbound: + raise SystemExit(f"Strict export receipt does not bind: {unbound}") + return receipt + + +def repository_input_changes( + receipt: dict, current: dict, *, accept_postrender: bool = True +) -> list[str]: + """Names differing from export and the accepted freeze or render outputs. + + Keep removed render outputs in the inventory so their recorded absence + remains bound even when they were added after export. + """ + bound = receipt.get("repository_inputs") + if not isinstance(bound, dict) or not bound: + raise SystemExit("Strict export receipt does not bind repository inputs") + postfreeze = receipt.get("repository_postfreeze", {}) + postrender = receipt.get("repository_postrender", {}) + if not isinstance(postfreeze, dict) or not isinstance(postrender, dict): + raise SystemExit("Strict export receipt has malformed repository output hashes") + return sorted( + name + for name in set(bound) | set(current) | set(postrender) + if (name not in bound or name not in current or current[name] != bound[name]) + and not ( + name in {str(SNAPSHOT / "manifest.json"), str(VERSIONS)} + and name in postfreeze + and current.get(name) == postfreeze[name] + ) + and not ( + accept_postrender + and name in postrender + and current.get(name) == postrender[name] + ) + ) + + +def verify_repository_inputs(receipt: dict) -> None: + """Bind every repository data read before any release destination changes. + + Scoring data and historical versions retain BASE_COMMIT's values. The + dependency files, build timing record, existing manifest and rendered + paper are exact export-time inputs. A completed freeze records the two + files it replaces. Finalization binds the checked publication record and + rendered outputs. Both retain the original export hashes. + """ + for name in driver.BASE_REPOSITORY_INPUT_FILES: + path = ROOT / name + if not path.is_file() or path.read_bytes() != driver.base_commit_blob(name): + raise SystemExit(f"Repository input changed from the base release: {name}") + versions = read_json(ROOT / VERSIONS) + base_versions = json.loads(driver.base_commit_blob(VERSIONS)) + preserved = copy.deepcopy(versions) + for row in preserved.get("versions", []): + if row.get("id") == base_versions["default"]: + original = next( + item + for item in base_versions["versions"] + if item["id"] == base_versions["default"] + ) + for key in ("description", "snapshotLabel"): + row[key] = original[key] + if preserved != base_versions: + raise SystemExit( + "Historical data.versions.json entries changed from the base release" + ) + bound = receipt.get("repository_inputs") + if not isinstance(bound, dict) or not bound: + raise SystemExit("Strict export receipt does not bind repository inputs") + current = driver.repository_input_hashes(ROOT) + changed = repository_input_changes(receipt, current) + if changed: + raise SystemExit(f"Repository inputs changed since strict export: {changed}") + + +def finalize(stage: Path, receipt: dict, freezer) -> None: + """Validate publication and render changes, then atomically bind them.""" + manifest_name = str(SNAPSHOT / "manifest.json") + timing_name = str(driver.REPOSITORY_INPUT_FILES[2]) + pdf_name = "app/public/paper/policybench.pdf" + web = "app/public/paper/web/" + + def allowed(name: str) -> bool: + return name in {timing_name, manifest_name, pdf_name} or name.startswith(web) + + def sha256(value) -> bool: + return ( + isinstance(value, str) and re.fullmatch(r"[0-9a-f]{64}", value) is not None + ) + + def hashes(value) -> bool: + if not isinstance(value, dict): + return False + return all( + isinstance(name, str) + and ( + (name == web and pin in (None, "directory")) + or (name != web and sha256(pin)) + or (pin is None and (name == pdf_name or name.startswith(web))) + ) + for name, pin in value.items() + ) + + bound = receipt.get("repository_inputs") + postfreeze = receipt.get("repository_postfreeze") + required = {str(name) for name in driver.REPOSITORY_INPUT_FILES} + if ( + not hashes(bound) + or not (required | {pdf_name, web}).issubset(bound) + or any(not sha256(bound[name]) for name in required) + or not hashes(postfreeze) + or set(postfreeze) != {manifest_name, str(VERSIONS)} + or not sha256(receipt.get("postfreeze_manifest_core")) + ): + raise SystemExit( + "Finalize requires a completed freeze with well-formed repository_inputs, " + "repository_postfreeze and postfreeze_manifest_core; re-freeze this stage" + ) + postrender = receipt.get("repository_postrender", {}) + if not hashes(postrender) or any(not allowed(name) for name in postrender): + raise SystemExit("Strict export receipt has malformed repository render hashes") + driver.require_release_stage(read_json(stage / "stage.json")) + current = driver.repository_input_hashes(ROOT) + changed = repository_input_changes(receipt, current, accept_postrender=False) + forbidden = [name for name in changed if not allowed(name)] + if forbidden: + raise SystemExit(f"Finalize refuses repository changes: {forbidden}") + if timing_name in changed: + driver.stage_upgrade(stage) + manifest = read_json(ROOT / manifest_name) + if manifest_core_digest(manifest) != receipt["postfreeze_manifest_core"]: + raise SystemExit("Manifest core changed since the completed freeze") + if manifest.get("rendered_paper_artifacts") != freezer.rendered_paper_artifacts(): + raise SystemExit("Rendered paper differs from the manifest pins") + expected = ( + json.dumps(freezer.app_paper_snapshot(manifest), indent=2, sort_keys=True) + + "\n" + ) + app_snapshot = ROOT / "app/src/paperSnapshot.json" + if not app_snapshot.is_file() or app_snapshot.read_bytes() != expected.encode(): + raise SystemExit("app/src/paperSnapshot.json differs from the manifest") + accepted = dict(postrender) + accepted.update({name: current.get(name) for name in changed}) + candidate = {**receipt, "repository_postrender": accepted} + # Reuse the base-release and historical-version gates with the new bindings. + verify_repository_inputs(candidate) + pending = stage / "release-ready.json.finalizing" + try: + write_json(pending, candidate) + os.replace(pending, stage / "release-ready.json") + finally: + pending.unlink(missing_ok=True) + print(f"Finalized publication and rendered paper bindings in {stage}") + + +def verify_installed_exclusions( + stage: Path, receipt: dict, text: str, upgrade: driver.Upgrade | None = None +) -> str: + """The stage scores on the release's exclusion record, as installed. + + ``text`` is release 20261014's record plus the spec's ruled records, none + here (finish_terra.build_release_exclusions, spelled by exclusions_text), + rebuilt now from git and the spec. The staged record must be those bytes, + the receipt must bind them, and stage.json, which the receipt binds, must + record them as --step install-exclusions wrote them: the installed and + base hashes, the record count, and the prepared file's hash. Returns the + record's sha256. + """ + bound = str(Path("publish") / RUN / "us" / EXCLUSIONS) + expected = hashlib.sha256(text.encode()).hexdigest() + staged = stage / bound + if not staged.is_file() or staged.read_bytes() != text.encode(): + if upgrade is not None: + raise SystemExit( + f"Staged {EXCLUSIONS} is not the installed engine upgrade's record" + ) + ruled = ( + f" plus the {driver.NEW_EXCLUSIONS} ruled records ({driver.SPEC_PATH})" + if driver.NEW_EXCLUSIONS + else "" + ) + raise SystemExit( + f"Staged {EXCLUSIONS} is not release 20261014's record{ruled}; run " + "--step install-exclusions, then triage and export again" + ) + if receipt["files"].get(bound) != expected: + raise SystemExit( + f"Strict export receipt does not bind the installed {EXCLUSIONS}" + ) + prepared = read_json(stage / "stage.json") + installed = prepared.get("exclusions_installed") + recorded = prepared.get("files") + records = driver.RELEASE_EXCLUSIONS if upgrade is None else upgrade.records + if ( + not isinstance(installed, dict) + or not isinstance(recorded, dict) + or installed.get("sha256") != expected + or installed.get("base_sha256") != driver.BASE_REFERENCE_SHA256[EXCLUSIONS] + or installed.get("records") != records + or recorded.get(bound) != expected + or ( + upgrade is not None + and ( + installed.get("source") != f"{driver.BUILD_COPY}/{EXCLUSIONS}" + or installed.get("engine_version") != upgrade.engine_version + or installed.get("spec_sha256") + != digest(driver.ROOT / driver.SPEC_PATH) + or expected != upgrade.sha256[EXCLUSIONS] + or text != upgrade.exclusions_text + ) + ) + ): + step = "install-exclusions" if upgrade is None else "install-references" + raise SystemExit( + f"stage.json does not record the release's {records} " + f"exclusions as --step {step} writes them " + f"(exclusions_installed {installed!r}); run it, then triage and " + "export again" + ) + return expected + + +def verify_scored_outputs( + country: dict, exclusions: list[dict], upgrade: driver.Upgrade | None = None +) -> None: + """The payload publishes the release's exclusions and scores what remains. + + Its referenceExclusions name the record's outputs, in the record's order, + and every model is scored on the outputs left. The rebuild checks the + whole payload; this names the two counts the release states. + """ + published = [ + (item.get("scenarioId"), item.get("variable")) + for item in country.get("referenceExclusions", []) + ] + expected = [driver.spec_key(record) for record in exclusions] + if upgrade is not None and len(expected) != upgrade.records: + raise SystemExit( + "The payload's exclusion record does not count the installed " + "build's outputs" + ) + if published != expected: + differ = sorted(set(published) ^ set(expected)) or ["their order"] + raise SystemExit( + f"The payload's {len(published)} excluded outputs are not the " + f"release's {len(expected)}: {differ[:8]}" + ) + scored = {row["model"]: row.get("n") for row in country["modelStats"]} + count = driver.RELEASE_SCORED if upgrade is None else upgrade.scored_outputs + off = {model: n for model, n in scored.items() if n != count} + if off: + raise SystemExit(f"Every model must be scored on {count} outputs: {off}") + + +def verify_judge_provenance( + stage: Path, receipt: dict, rejudged: frozenset[str] +) -> None: + """The judge provenance record is the one export bound, and still true. + + The record is a repository file (driver.JUDGE_PROVENANCE), so the receipt + binds it apart from the stage's files. Its bytes must be the ones export + hashed, and it must still describe the staged new verdicts and their + transcripts, as export checked. + """ + bound = receipt.get("judge_provenance") + if ( + not isinstance(bound, dict) + or bound.get("path") != driver.JUDGE_PROVENANCE_PATH + or not driver.JUDGE_PROVENANCE.is_file() + or bound.get("sha256") != digest(driver.JUDGE_PROVENANCE) + ): + raise SystemExit( + f"{driver.JUDGE_PROVENANCE_PATH} is not the judge provenance record " + "the strict export bound; export again" + ) + driver.verify_judge_provenance( + stage / "audit" / "cases", rejudged, driver.JUDGE_PROVENANCE + ) + + +def verify_references( + source_us: Path, + frozen_run: Path, + manifest: dict, + exclusions_sha256: str, + upgrade: driver.Upgrade | None = None, +) -> None: + """References match the baseline or the gated installed upgrade's pins. + + The reference outputs, the scenarios and their sidecars must equal release + 20261014's pins in the stage, in the committed snapshot and in the + manifest. The staged exclusion record must be the release's + (``exclusions_sha256``). Its committed copy and its manifest pin are + release 20261014's before this freeze and the release's after it, so a + second freeze finds either. + With an upgrade, the build's three reference files replace the staged + pins, while committed copies and manifest pins may be baseline or build. + Scenarios and their sidecar remain pinned to release 20261014. + """ + pins = manifest["source_run_artifacts"][RUN]["files"] + upgraded = {} if upgrade is None else driver.upgraded_reference_pins(upgrade) + + def matches(path: Path, allowed: set[str]) -> bool: + return path.is_file() and digest(path) in allowed + + for name, pin in driver.BASE_REFERENCE_SHA256.items(): + staged, committed = {pin}, {pin} + reason = "this release revises no reference value" + whose = "not release 20261014's" + if name == EXCLUSIONS: + staged, committed = {exclusions_sha256}, {pin, exclusions_sha256} + reason = "it is not the release's record" + whose = "neither release 20261014's nor this release's" + elif upgrade is not None and name in driver.UPGRADED_FILES: + staged, committed = {upgraded[name]}, {pin, upgraded[name]} + reason = "it is not the installed engine upgrade's file" + whose = "neither release 20261014's nor the installed engine upgrade's" + if not matches(source_us / name, staged): + raise SystemExit(f"Staged {name} changed: {reason}") + if not matches(frozen_run / name, committed): + raise SystemExit(f"Committed {name} changed: it is {whose}") + if pins.get(name) not in committed: + raise SystemExit(f"Manifest pin for {name} is {whose}") + if upgrade is not None: + allowed = { + driver.BASE_REFERENCE_SHA256[driver.CSV_NAME], + upgraded[driver.CSV_NAME], + } + if not matches(frozen_run.parents[1] / "us_reference_outputs.csv", allowed): + raise SystemExit( + "Committed us_reference_outputs.csv changed: it is neither " + "release 20261014's nor the installed engine upgrade's" + ) + if ( + manifest["committed_snapshot_artifacts"].get("us_reference_outputs.csv") + not in allowed + ): + raise SystemExit( + "Manifest pin for us_reference_outputs.csv is neither release " + "20261014's nor the installed engine upgrade's" + ) + if manifest["audit_annotation_artifacts"]["files"].get(EXPLANATIONS) not in { + driver.BASE_EXPLANATIONS_SHA256, + upgrade.sha256[EXPLANATIONS], + }: + raise SystemExit( + f"Manifest pin for {EXPLANATIONS} is neither release " + "20261014's nor the installed engine upgrade's" + ) + + +def verify_explanations( + staged_annotations: Path, + upgrade: driver.Upgrade | None = None, + *, + stage: Path | None = None, +) -> None: + """Explanations are baseline bytes or the installed build's exact bytes. + + A judge's prompt carries them, and this release rewords none: prepare + copies the committed file, and no step writes it. The payload publishes + them, so an explanation edited after export, with the payload rebuilt to + match and every hash updated, would otherwise pass. An installed upgrade + instead pins them to its retained explanations file, byte for byte. + """ + if upgrade is None: + base = driver.base_commit_blob(ANNOTATIONS / EXPLANATIONS) + else: + stage = staged_annotations.parents[2] if stage is None else stage + built = stage / driver.BUILD_COPY / EXPLANATIONS + if not built.is_file() or digest(built) != upgrade.sha256[EXPLANATIONS]: + raise SystemExit(f"The installed build's {EXPLANATIONS} changed") + base = built.read_bytes() + staged = staged_annotations / EXPLANATIONS + if not staged.is_file() or staged.read_bytes() != base: + if upgrade is not None: + raise SystemExit( + f"Staged {EXPLANATIONS} is not the installed engine upgrade's " + "file byte for byte" + ) + raise SystemExit( + f"Staged {EXPLANATIONS} changed: this release rewords no reference " + "explanation" + ) + + +def verify_adjudication_record( + staged: Path, + source_us: Path, + rejudged: frozenset[str], + amendments: list[dict], + cases_dir: Path, + upgrade: driver.Upgrade | None = None, +) -> int: + """The staged record changes release 20261014's only as the release says. + + The baseline is release 20261014's record in git (BASE_COMMIT), never the + working-tree copy this freeze overwrites. Any ruled output must carry + exactly the entry the driver builds for it from the spec and its case's + bound verdict (there are none here). A case GPT-6.1 Terra re-opened may rewrite its + judge fields, restated as the restate script does, and its reasoning + exactly as the listed wording amendments say. Nothing else in any + committed entry may change. The record excludes exactly the outputs the + staged exclusion record lists. The staged file's bytes must be exactly its + parsed content, with release 20261014's note, and its date conventions + with any wave the release adds named (driver.release_date_conventions). Returns + how many staged decisions, beyond the ruled ones, the committed record + lacks. The staged record, prompt-changes.json and the amendments are bound + by the receipt, which export writes only after triage applied them. + """ + from policybench.adjudications import excluded_case_keys, load_adjudications + from policybench.reference_exclusions import ( + exclusion_keys, + load_reference_exclusions, + ) + + decisions = driver.upgrade_decisions(upgrade) + driver.verify_record_form( + staged.read_text(), + driver.base_adjudication_record(), + driver.decision_wave(decisions, driver.triage_items(upgrade)), + ) + after = load_adjudications(staged) + base = driver.base_adjudications() + if upgrade is None: + added = driver.verify_adjudication_changes( + base, after, rejudged, amendments, cases_dir + ) + dropped = frozenset() + else: + # The outputs the upgrade newly excludes, and the triage decisions on + # its re-opened cases, are the spec's, gated exactly as triage gates + # them (driver.stage_adjudications). + dropped = upgrade.dropped_cases + added = driver.verify_adjudication_changes( + base, + after, + rejudged, + amendments, + cases_dir, + regenerated=upgrade.regenerated_ruled, + dropped=dropped, + added=decisions, + triage=driver.triage_items(upgrade), + ) + # A dropped decision is gone, so an entry on its case is new. + driver.verify_restatements( + [entry for entry in base if driver.case_id(entry) not in dropped], + after, + rejudged, + cases_dir, + ) + decided = excluded_case_keys(after) + excluded = exclusion_keys(load_reference_exclusions(source_us)) + if decided != excluded: + count = driver.RELEASE_EXCLUSIONS if upgrade is None else upgrade.records + source = "the spec" if upgrade is None else "the installed build" + raise SystemExit( + "Staged adjudications and the staged exclusion record disagree on " + f"the excluded outputs: {sorted(decided ^ excluded)[:8]}; the release " + f"excludes the {count} {source} lists" + ) + return added + + +def payload_differences( + rebuilt, staged, path: str = "payload", limit: int = 5 +) -> list[str]: + """The first ``limit`` paths at which two parsed JSON values differ. + + Key order counts, as it does in the bytes: the paths are empty exactly + when the two values serialize to the same JSON. A list item that names a + model is labelled with it. + """ + found: list[str] = [] + + def walk(a, b, at: str) -> None: + if len(found) >= limit: + return + if isinstance(a, dict) and isinstance(b, dict): + for key in a: + if key in b: + walk(a[key], b[key], f"{at}.{key}") + else: + found.append(f"{at}.{key} (only rebuilt)") + found.extend(f"{at}.{key} (only staged)" for key in b if key not in a) + if a.keys() == b.keys() and list(a) != list(b): + found.append(f"{at} (key order)") + elif isinstance(a, list) and isinstance(b, list): + for index, (x, y) in enumerate(zip(a, b)): + name = x.get("model") if isinstance(x, dict) else None + label = f"{index} {name}" if isinstance(name, str) else index + walk(x, y, f"{at}[{label}]") + if len(a) != len(b): + found.append(f"{at} (length {len(a)} rebuilt, {len(b)} staged)") + elif json.dumps(a) != json.dumps(b): + found.append(at) + + walk(rebuilt, staged, path) + return found[:limit] + + +def rebuild_payload( + stage: Path, + receipt: dict, + payload_path: Path, + live: dict, + upgrade: driver.Upgrade | None = None, +) -> None: + """The staged payload must be what export builds from the bound bundle. + + The receipt binds the payload only by a hash that sits beside it, so a + payload edited after export (the addition's scores, an incumbent's cost, a + case's classes) with its receipt rehashed passes every other gate. + Export's own build (driver.build_payload, against release 20261014 as + ``live``) runs again on a scratch copy of the bundle files the receipt + binds, each checked against its receipt hash, and its bytes must equal the + staged payload's. That build scores every model on the release's outputs + and repeats export's scope check: with release 20261014's exclusion + record put back, every incumbent's modelStats is that release's, byte for + byte. The copy is the bundle's: export_full_run writes data.json, + us/data.json and us/analysis/ into the bundle it reads, and its data.json + lacks the carried usage, so a rebuild in place would rewrite the stage. + """ + bundle = Path("publish") / RUN + with tempfile.TemporaryDirectory(prefix="freeze-terra-") as scratch: + copy_root = Path(scratch) / RUN + for name, expected in receipt["files"].items(): + if not Path(name).is_relative_to(bundle): + continue + target = copy_root / Path(name).relative_to(bundle) + target.parent.mkdir(parents=True, exist_ok=True) + shutil.copyfile(stage / name, target) + if digest(target) != expected: + raise SystemExit(f"Staged evidence changed since strict export: {name}") + options = {} if upgrade is None else {"upgrade": upgrade} + rebuilt = driver.payload_text(driver.build_payload(copy_root, live, **options)) + staged = payload_path.read_bytes() + if rebuilt.encode() != staged: + differ = payload_differences(json.loads(rebuilt), json.loads(staged)) + raise SystemExit( + f"Staged {payload_path.name} is not what export builds from the " + f"bound bundle; it differs at {differ or ['its serialization']}; " + "export again" + ) + + +def base_prediction_rows(): + """Release 20261014's predictions, read from git at BASE_COMMIT. + + Never the working-tree copy, which the freezer rewrites from the stage: a + freeze that stopped partway would compare the staged rows with themselves. + """ + import io + + import pandas as pd + + path = SNAPSHOT / "runs" / RUN / "predictions.csv.gz" + return pd.read_csv( + io.BytesIO(driver.base_commit_blob(path)), compression="gzip", low_memory=False + ) + + +def base_serving_config() -> dict: + """Release 20261014's serving configuration, read from git at BASE_COMMIT.""" + return json.loads(driver.base_commit_blob(SNAPSHOT / "model_serving_config.json")) + + +def annotation_differences( + rebuilt_text: str, staged: Path, key: list[str], limit: int = 4 +) -> list[str]: + """The first ``limit`` places where a staged annotation CSV is not the + rebuilt one: a column set or order, a row only one side has, or a cell + (named by its case, model and column). Empty when the two parse to the + same cells, so only the row order or the serialization differs.""" + import io + + import pandas as pd + + def read(source) -> pd.DataFrame: + return pd.read_csv(source, dtype=str, keep_default_na=False) + + try: + rebuilt, published = read(io.StringIO(rebuilt_text)), read(staged) + except ValueError: + return ["its serialization"] + if list(rebuilt.columns) != list(published.columns): + return [ + f"its columns {list(published.columns)} differ from {list(rebuilt.columns)}" + ] + + def by_key(frame: pd.DataFrame) -> dict[tuple, dict]: + return {tuple(row[k] for k in key): row for row in frame.to_dict("records")} + + found = [] + if published.duplicated(key).any(): + found.append(f"duplicate {key} rows") + built, staged_rows = by_key(rebuilt), by_key(published) + for item in sorted(set(built) | set(staged_rows)): + name = "__".join(item) + if item not in staged_rows or item not in built: + side = "rebuilt" if item in built else "staged" + found.append(f"{name} (only {side})") + continue + found += [ + f"{name} {column}" + for column in rebuilt.columns + if built[item][column] != staged_rows[item][column] + ] + return found[:limit] + + +def verify_annotation_amendments( + annotations: Path, amendments: list[dict], audit: Path +) -> None: + """The staged row annotations and case notes are what triage builds from + the verdicts, the staged adjudications and the listed amendments, in every + column. + + Both frames are rebuilt as triage builds them: collect_audit folds each + verdict into its rows (the model's failure class and diagnosis) and its + case note (the case's classes, flag, hypothesis and rationale); the staged + adjudication record, whose reasoning verify_adjudication_record has + already replayed, sets each decided case's classes and appends its + sentence to the case note; then the listed amendments are replayed in + order, each old wording found exactly once when it is applied. Each staged + file must be the rebuilt frame's bytes as triage writes them + (driver.annotation_csv_text), so a failure class, flag or count edited on + a case no adjudication decides is refused as surely as unlisted wording, + even beside a listed fragment. + """ + from policybench.adjudications import apply_adjudications, load_adjudications + from policybench.audit import collect_audit + + collected = collect_audit(annotations.parent / "us", audit) + rows, cases, _ = apply_adjudications( + collected["row"], + collected["case"].rename( + columns={ + "case_failure_source": "case_failure_sources", + "case_failure_subtype": "case_failure_subtypes", + } + ), + load_adjudications(annotations / ADJUDICATIONS), + ) + driver.amend_annotations(rows, cases, amendments) + for name, rebuilt, key in ( + ("us_case_notes.csv", cases, driver.KEY), + ("us_audit_row_annotations.csv", rows, [*driver.KEY, "model"]), + ): + text = driver.annotation_csv_text(rebuilt) + if text.encode() != (annotations / name).read_bytes(): + differ = annotation_differences(text, annotations / name, ["country", *key]) + raise SystemExit( + f"Staged {name} is not what triage builds from the verdicts, the " + "staged adjudications and the listed wording amendments; it " + f"differs at {differ or ['its row order or serialization']}; run " + "triage and export again" + ) + + +def amendments_text(record: dict) -> str: + """The wording amendments record as the committed file spells it.""" + return json.dumps(record, indent=1, ensure_ascii=False) + + +def committed_amendments(stage: Path) -> bytes: + """The wording amendments record this freeze commits. + + Release 20261014's committed record (from git at BASE_COMMIT) lists the + amendments GPT-6.1 Sol's re-opened cases needed, and that wording is still + published, so the record is never replaced. With no stage list, or an + empty one, it is committed unchanged. A stage list (driver.load_amendments + checks each item names a case a new model re-opened) is appended + after the earlier amendments, in its own order, and the note says which + items are this release's; a note the stage list carries follows it. + """ + base = driver.base_commit_blob(ANNOTATIONS / COMMITTED_AMENDMENTS) + source = stage / driver.AMENDMENTS + listed = json.loads(source.read_text()) if source.exists() else {} + added = listed.get("amendments") or [] + if not added: + return base + record = json.loads(base) + if amendments_text(record).encode() != base or list(record) != [ + "note", + "amendments", + ]: + raise SystemExit( + f"Release 20261014's {COMMITTED_AMENDMENTS} is not in its committed " + "form; cannot append this release's wording amendments" + ) + earlier = len(record["amendments"]) + note = ( + f"{record['note']} The last {len(added)} (after the first {earlier}) " + "are for cases a new model re-opened (finish_terra.py " + "load_amendments)." + ) + if isinstance(listed.get("note"), str) and listed["note"].strip(): + note += " " + listed["note"].strip() + merged = {"note": note, "amendments": record["amendments"] + added} + return amendments_text(merged).encode() + + +def freeze_amendments(stage: Path, destination: Path) -> None: + """Commit the wording amendments record beside the adjudication record. + + freeze_snapshot rebuilds the annotations directory from the stage and so + removes the committed record; this writes it back (committed_amendments). + """ + (destination / COMMITTED_AMENDMENTS).write_bytes(committed_amendments(stage)) + + +def evidence_runs() -> dict[str, str]: + """The supervised run each new model's frozen serving evidence names. + + Its runs root and slug, read from the input pins as committed at HEAD + (``run`` there is ``//run``): the same record the staged + run files are checked against. + """ + record = json.loads(driver.head_blob(driver.INPUT_PINS_PATH)) + runs = {} + for slug in NEW_MODELS: + named = (record.get("inputs") or {}).get(slug, {}).get("run") + run = PurePosixPath(named or "") + if len(run.parts) != 3 or run.parts[1:] != (slug, "run"): + raise SystemExit( + f"{driver.INPUT_PINS_PATH} does not name the supervised run of " + f"{slug} as /{slug}/run: {named!r}" + ) + runs[slug] = run.parent.as_posix() + return runs + + +def serving_problems( + serving: dict, previous: dict, incumbents: set[str], runs: dict[str, str] +) -> list[str]: + """Where a serving configuration is not the release's. + + Its models are the incumbents and the addition. Every incumbent's row is + release 20261014's (``previous``), every field. Each new model's evidence + is its run state and names its supervised run. The evidence summary is the + tally of the rows' evidence kinds. + """ + models = serving.get("models") + if not isinstance(models, dict): + return ["no models"] + problems = [] + expected = set(incumbents) | set(NEW_MODELS.values()) + if set(models) != expected: + problems.append(f"roster differs on {sorted(set(models) ^ expected)[:8]}") + problems += [ + f"{model} is not release 20261014's row" + for model in sorted(set(incumbents) & set(models)) + if json.dumps(models[model], sort_keys=True) + != json.dumps(previous["models"][model], sort_keys=True) + ] + for slug, model in NEW_MODELS.items(): + evidence = (models.get(model) or {}).get("evidence") or {} + if evidence.get("kind") != "run_state": + problems.append(f"{model} has no run-state evidence") + elif evidence.get("run") != runs[slug]: + problems.append( + f"{model}'s evidence names run {evidence.get('run')!r}; " + f"expected {runs[slug]!r}" + ) + counts = {"run_state": 0, "registry": 0} + for treatment in models.values(): + kind = (treatment.get("evidence") or {}).get("kind") + counts[kind] = counts.get(kind, 0) + 1 + if serving.get("evidence_summary") != counts: + problems.append( + f"evidence_summary {serving.get('evidence_summary')!r} is not the " + f"rows' tally {counts!r}" + ) + return problems + + +def merge_serving( + serving: dict, previous: dict, incumbents: set[str], runs: dict[str, str] +) -> dict: + """The release's serving configuration, from the freezer's (``serving``). + + The old rows already have frozen evidence. They are release 20261014's, + kept field for field after the incumbents' predictions were checked + identical, instead of being silently downgraded when this checkout lacks + the historical run directories. Each new model keeps the freezer's row, + whose evidence must be its run state and is made to name its supervised + run. The evidence summary is recounted. + """ + merged = copy.deepcopy(serving) + models = merged["models"] + for model in incumbents: + models[model] = copy.deepcopy(previous["models"][model]) + for slug, model in NEW_MODELS.items(): + evidence = models[model]["evidence"] + if evidence["kind"] != "run_state": + raise SystemExit(f"Missing frozen run-state evidence for {model}") + evidence["run"] = runs[slug] + counts = {"run_state": 0, "registry": 0} + for treatment in models.values(): + counts[treatment["evidence"]["kind"]] += 1 + merged["evidence_summary"] = counts + problems = serving_problems(merged, previous, incumbents, runs) + if problems: + raise SystemExit(f"Frozen serving configuration: {problems[:8]}") + return merged + + +def release_pointer(tag: str, payload_path: Path, payload_hash: str) -> dict: + """The dashboard pointer the freeze commits: the staged payload as the + release asset dashboard-data.json under ``tag``.""" + return { + "version": 1, + "repo": "PolicyEngine/policybench", + "tag": tag, + "asset": "dashboard-data.json", + "url": ( + "https://github.com/PolicyEngine/policybench/releases/download/" + f"{tag}/dashboard-data.json" + ), + "sha256": payload_hash, + "bytes": payload_path.stat().st_size, + } + + +def count_exclusions( + text: str, exclusions: list[dict], upgrade: driver.Upgrade | None = None +) -> str: + """The live version's description with the exclusions counted by engine. + + Release 20261014's description counts its records on 1.755.4, 2.15.17 and + 2.38.6 and names 2.38.6 as the reference engine. With an installed upgrade + the new engine is counted too (when it decided any record), named as the + reference engine, and the re-review clause counts the excluded outputs + that move on it. Applying this to its own result changes nothing. + """ + engines = list(BASE_EXCLUSION_ENGINES) + if upgrade is not None and upgrade.engine_version not in engines: + engines.append(upgrade.engine_version) + numbers = [engine.removeprefix("policyengine-us ") for engine in engines] + counts = { + engine: sum(r["engine_version"] == engine for r in exclusions) + for engine in engines + } + if sum(counts.values()) != len(exclusions): + raise SystemExit("an exclusion record names an engine the description omits") + fixed = len(BASE_EXCLUSION_ENGINES) + pattern = ( + r"the \d+ excluded outputs keep the values they were decided on: " + + ", ".join( + (r"\d+ from policyengine-us " if i == 0 else r"\d+ from ") + + re.escape(number) + for i, number in enumerate(numbers[:fixed]) + ) + + "".join(rf"(?:, \d+ from {re.escape(number)})?" for number in numbers[fixed:]) + ) + if len(re.findall(pattern, text)) != 1: + raise SystemExit("the version description changed form") + described = [ + f"{counts[engine]} from " + + (engine if i == 0 else engine.removeprefix("policyengine-us ")) + for i, engine in enumerate(engines) + if i < fixed or counts[engine] + ] + counted = ( + f"the {len(exclusions)} excluded outputs keep the values they were decided on: " + + ", ".join(described) + ) + text = re.sub(pattern, lambda _: counted, text) + if upgrade is None: + return text + version = upgrade.engine_version.removeprefix("policyengine-us ") + previous = driver.BASE_ENGINE.removeprefix("policyengine-us ") + versions = rf"(?:{re.escape(previous)}|{re.escape(version)})" + text, changed = re.subn( + rf"^Scored reference outputs from policyengine-us {versions} \(", + f"Scored reference outputs from {upgrade.engine_version} (", + text, + ) + if changed != 1: + raise SystemExit("the version description names an unexpected reference engine") + rechecked = len(upgrade.revision.get("excluded_outputs_rechecked", [])) + clause = ( + f", and the {rechecked} that move on {version} were re-reviewed " + "and stay excluded" + if rechecked + else "" + ) + text, changed = re.subn( + rf"({re.escape(counted)})(?:, and the \d+ that move on {versions} " + r"were re-reviewed " + r"and stay excluded)?\); same household facts", + lambda match: match[1] + clause + "); same household facts", + text, + ) + if changed != 1: + raise SystemExit("the version description has an unexpected re-review shape") + return text + + +def release_versions( + versions: dict, + exclusions: list[dict], + snapshot_date: str, + upgrade: driver.Upgrade | None = None, +) -> dict: + """The version list with the live version describing this release. + + The live version is the default one, and its artifact is the live + pointer. Its description counts the excluded outputs by the engine each + record was decided on and ends with the board's model count; its snapshot + label carries the spec's snapshot date. Nothing else changes, and applying + this to its own result changes nothing. + """ + out = copy.deepcopy(versions) + live = [item for item in out["versions"] if item["id"] == out["default"]] + if len(live) != 1 or live[0].get("artifact") != {"pointer": "live"}: + raise SystemExit("The default version is not the one live-pointer version") + engines = {record["engine_version"] for record in exclusions} + allowed = ( + EXCLUSION_ENGINES + if upgrade is None + else EXCLUSION_ENGINES | {upgrade.engine_version} + ) + if (upgrade is None and engines != allowed) or not engines <= allowed: + raise SystemExit( + "The live version description counts exclusions decided on " + f"{sorted(allowed)}; the record's are {sorted(engines)}" + ) + description, changed = re.subn( + r" - \d+ models$", + f" - {BOARD_MODELS} models", + count_exclusions(live[0]["description"], exclusions, upgrade), + ) + if changed != 1: + raise SystemExit("Live version description has an unexpected model-count shape") + live[0].update(description=description, snapshotLabel=f"Snapshot {snapshot_date}") + return out + + +def manifest_problems( + before: dict, after: dict, upgrade: driver.Upgrade | None = None +) -> list[tuple]: + """The manifest leaves that differ outside what the release may change. + + A leaf may differ only under a MANIFEST_CHANGES path, and never at a + MANIFEST_PINNED one: the pinned references and the reference explanations + keep release 20261014's hashes. + """ + pinned = MANIFEST_PINNED + changes = MANIFEST_CHANGES + if upgrade is not None: + pinned = pinned - UPGRADE_MANIFEST_UNPINNED + changes += UPGRADE_MANIFEST_CHANGES + return [ + path + for path in leaf_paths(before, after) + if path in pinned + or not any(path[: len(prefix)] == prefix for prefix in changes) + ] + + +def upgraded_reference_refresh(stage: Path, upgrade: driver.Upgrade) -> dict: + """The exact refresh leaves the retained sidecar writes to the manifest. + + The build gate checks the engine version; the freezer also needs the + complete bundle's provenance. Refuse missing or malformed fields before + any destination is written, with the same values used after freezing. + """ + meta = read_json(stage / driver.BUILD_COPY / driver.META_NAME) + regenerated = meta.get("regenerated_at_utc") + try: + if not isinstance(regenerated, str) or not re.match( + r"\d{4}-\d{2}-\d{2}T", regenerated + ): + raise ValueError + timestamp = datetime.datetime.fromisoformat(regenerated) + if timestamp.utcoffset() != datetime.timedelta(0): + raise ValueError + except ValueError: + raise SystemExit( + "The installed engine upgrade's regenerated_at_utc must be a " + "nonempty ISO timestamp in UTC" + ) from None + bundle = meta["policyengine_bundles"]["us"] + fields = { + "policyengine_version": "policyengine_version", + "policyengine_us_version": "model_version", + "policyengine_us_data_build_id": "certified_data_build_id", + "policyengine_us_dataset": "default_dataset", + "policyengine_us_dataset_uri": "default_dataset_uri", + "policyengine_us_data_artifact_sha256": "certified_data_artifact_sha256", + } + invalid = [ + field + for field in fields.values() + if not isinstance(bundle.get(field), str) or not bundle[field].strip() + ] + if invalid: + raise SystemExit( + "The installed engine upgrade's reference bundle metadata is " + f"incomplete or malformed: {invalid}" + ) + return { + "date": regenerated[:10], + "regenerated_at_utc": regenerated, + "reference_csv_sha256": upgrade.sha256[driver.CSV_NAME], + **{name: bundle[field] for name, field in fields.items()}, + } + + +def verify_frozen( + *, + stage: Path, + snapshot: Path, + annotations: Path, + exclusions_sha256: str, + pointer: dict, + window: str, + snapshot_date: str, + previous_serving: dict, + incumbents: set[str], + runs: dict[str, str], + upgrade: driver.Upgrade | None = None, +) -> None: + """What the freezer wrote is the release, checked file by file. + + The frozen references are release 20261014's and the frozen exclusion + record is the release's. The annotations directory holds the staged + adjudications and annotation CSVs, byte for byte, and the wording + amendments record; the frozen adjudication record is in the committed + form with any wave the release adds named. The serving configuration keeps + release 20261014's rows and adds the new model's. The manifest differs + from release 20261014's only where the release may change it, and states + the release's snapshot date, model count, response window, exclusion + counts, artifact and exclusion pin. + """ + staged_annotations = stage / "publish" / RUN / "annotations" + frozen_run = snapshot / "runs" / RUN + if upgrade is None: + driver.verify_reference_pins(frozen_run, "frozen reference", exclusions_sha256) + else: + for name, pin in driver.upgraded_reference_pins(upgrade).items(): + path = frozen_run / name + if not path.is_file() or digest(path) != pin: + raise SystemExit( + f"Frozen {name} is not the installed engine upgrade's file" + ) + path = snapshot / "us_reference_outputs.csv" + if not path.is_file() or digest(path) != upgrade.sha256[driver.CSV_NAME]: + raise SystemExit( + "Frozen us_reference_outputs.csv is not the installed engine " + "upgrade's file" + ) + copied = (ADJUDICATIONS, *ANNOTATION_CSVS, EXPLANATIONS) + frozen = sorted(path.name for path in annotations.iterdir() if path.is_file()) + if frozen != sorted((*copied, COMMITTED_AMENDMENTS)): + raise SystemExit(f"Frozen annotation files are not the release's: {frozen}") + for name in copied: + if (annotations / name).read_bytes() != ( + staged_annotations / name + ).read_bytes(): + raise SystemExit(f"The frozen {name} is not the staged one") + driver.verify_record_form( + (annotations / ADJUDICATIONS).read_text(), + driver.base_adjudication_record(), + driver.decision_wave( + driver.upgrade_decisions(upgrade), driver.triage_items(upgrade) + ), + ) + if (annotations / COMMITTED_AMENDMENTS).read_bytes() != committed_amendments(stage): + raise SystemExit( + f"The frozen {COMMITTED_AMENDMENTS} is not release 20261014's " + "record with the stage's list appended" + ) + serving = serving_problems( + read_json(snapshot / "model_serving_config.json"), + previous_serving, + incumbents, + runs, + ) + if serving: + raise SystemExit(f"Frozen serving configuration: {serving[:8]}") + manifest = read_json(snapshot / "manifest.json") + base = json.loads(driver.base_commit_blob(SNAPSHOT / "manifest.json")) + outside = manifest_problems(base, manifest, upgrade) + if outside: + named = [".".join(map(str, path)) for path in outside[:8]] + raise SystemExit(f"The frozen manifest changes outside the release: {named}") + artifact = {key: pointer[key] for key in ("tag", "asset", "url", "sha256", "bytes")} + live = manifest["live_dashboard_artifact"] + excluded = manifest["reference_exclusions"] + stated = { + "snapshot_date": (manifest["snapshot_date"], snapshot_date), + "scope.models": (manifest["scope"]["models"], BOARD_MODELS), + "model_response_date": (manifest["model_response_date"], window), + "reference_exclusions.outputs": ( + excluded["outputs"], + driver.RELEASE_EXCLUSIONS if upgrade is None else upgrade.records, + ), + "reference_exclusions.scored_outputs_per_model": ( + excluded["scored_outputs_per_model"], + driver.RELEASE_SCORED if upgrade is None else upgrade.scored_outputs, + ), + "published_dashboard_artifact": ( + manifest["published_dashboard_artifact"], + artifact, + ), + "live_dashboard_artifact": ({key: live.get(key) for key in artifact}, artifact), + f"source_run_artifacts {EXCLUSIONS}": ( + manifest["source_run_artifacts"][RUN]["files"].get(EXCLUSIONS), + exclusions_sha256, + ), + } + if upgrade is not None: + stated.update( + { + f"source_run_artifacts {name}": ( + manifest["source_run_artifacts"][RUN]["files"].get(name), + pin, + ) + for name, pin in driver.upgraded_reference_pins(upgrade).items() + } + ) + stated["committed_snapshot_artifacts.us_reference_outputs.csv"] = ( + manifest["committed_snapshot_artifacts"].get("us_reference_outputs.csv"), + upgrade.sha256[driver.CSV_NAME], + ) + stated[f"audit_annotation_artifacts.files.{EXPLANATIONS}"] = ( + manifest["audit_annotation_artifacts"]["files"].get(EXPLANATIONS), + upgrade.sha256[EXPLANATIONS], + ) + refresh = upgraded_reference_refresh(stage, upgrade) + stated.update( + { + f"reference_output_refresh.{name}": ( + manifest["reference_output_refresh"].get(name), + value, + ) + for name, value in refresh.items() + } + ) + wrong = {name: got for name, (got, want) in stated.items() if got != want} + if wrong: + raise SystemExit(f"The frozen manifest does not state the release: {wrong}") + + +def configure_freezer( + freezer, + *, + snapshot_date: str, + source_run: Path, + payload_path: Path, + pointer: dict, + evidence_paths: dict[str, str], + cases_dir: Path, + judged_case_ids: tuple[str, ...], + previous_serving: dict, + incumbents: set[str], + runs: dict[str, str], + upgrade: driver.Upgrade | None = None, +) -> None: + """Point freeze_snapshot at the stage and this release. + + Read-only input paths are all in this checkout. They override defaults + that captured the old audit directory when freeze_snapshot was imported. + """ + freezer.SNAPSHOT_DATE = snapshot_date + freezer.SOURCE_RUN = source_run + freezer.SOURCE_US = source_run / "us" + freezer.SOURCE_ANNOTATIONS = source_run / "annotations" + freezer.REFERENCE_META_SOURCE = source_run / "us/reference_outputs.csv.meta.json" + freezer.REFERENCE_PINS = ( + None if upgrade is None else driver.upgraded_reference_pins(upgrade) + ) + if upgrade is not None and upgrade.revision["builder"] not in ( + freezer.UPGRADE_BUILDERS + ): + freezer.UPGRADE_BUILDERS = ( + *freezer.UPGRADE_BUILDERS, + upgrade.revision["builder"], + ) + freezer.PUBLISHED_DASHBOARD_SOURCE = payload_path + freezer.PUBLISHED_DASHBOARD_ARTIFACT = { + key: pointer[key] for key in ("tag", "asset", "url", "sha256", "bytes") + } + freezer.RUN_STATE_EVIDENCE = evidence_paths + freezer.AUDIT_CASES_DIR = cases_dir + freezer.audit_judge_provenance = functools.partial( + freezer.audit_judge_provenance, cases_dir=cases_dir, case_ids=judged_case_ids + ) + freezer.developer_adjudications_block = functools.partial( + freezer.developer_adjudications_block, cases_dir=cases_dir + ) + original_freeze_serving = freezer.freeze_serving_configuration + + def freeze_serving(destination: Path) -> None: + original_freeze_serving(destination) + serving = merge_serving( + read_json(destination), previous_serving, incumbents, runs + ) + serving["registry_commit"] = freezer._serving_registry_commit(serving) + write_json(destination, serving) + + freezer.freeze_serving_configuration = freeze_serving + + +def main(argv: list[str] | None = None) -> None: + parser = argparse.ArgumentParser(description=__doc__.splitlines()[0]) + parser.add_argument("--stage-dir", type=Path, required=True) + parser.add_argument("--tag", default=driver.RELEASE_TAG) + modes = parser.add_mutually_exclusive_group() + modes.add_argument("--dry-run", action="store_true") + modes.add_argument("--finalize", action="store_true") + args = parser.parse_args(argv) + if not re.fullmatch(r"dashboard-data-\d{8}[a-z]?", args.tag): + parser.error("--tag must be dashboard-data-YYYYMMDD[a-z]") + stage = args.stage_dir.resolve() + if not stage.is_relative_to(ROOT): + parser.error("--stage-dir must be inside this checkout") + import freeze_snapshot as freezer + import pandas as pd + + if hasattr(pd.options, "future") and hasattr(pd.options.future, "infer_string"): + pd.options.future.infer_string = False + + from policybench.dashboard_schema import validate_dashboard_payload + + verify_freezer_destinations(freezer) + payload_path = stage / f"data-board{BOARD_MODELS}.json" + driver.require_combined_predictions(stage / "publish" / RUN) + receipt = verify_receipt(stage, payload_path, args.tag) + if args.finalize: + release_spec(args.tag) + finalize(stage, receipt, freezer) + return + verify_repository_inputs(receipt) + spec = release_spec(args.tag) + upgrade = verify_upgrade(stage, receipt) + snapshot_date = spec["snapshot_date"] + # The release's exclusion record, rebuilt from git and the spec: what the + # stage must score on and the freeze must commit. + if upgrade is None: + exclusions = driver.build_release_exclusions( + driver.base_exclusion_record(), spec + ) + exclusions_text = driver.exclusions_text(exclusions) + else: + exclusions_text = upgrade.exclusions_text + exclusions = json.loads(exclusions_text) + exclusions_sha256 = verify_installed_exclusions( + stage, receipt, exclusions_text, upgrade + ) + # GPT-6.1 Terra's run files are the committed pins' and its bundle rows + # are its run file's, every column: its cost, tokens and latency included. + driver.verify_new_model_inputs(stage) + runs = evidence_runs() + payload_hash = digest(payload_path) + payload = read_json(payload_path) + recombined = json.dumps({"countries": {"us": payload["countries"]["us"]}}) + if recombined.encode() != payload_path.read_bytes(): + raise SystemExit("Payload does not recombine to the freeze format") + errors = validate_dashboard_payload(payload, require_failure_annotations=True) + if errors: + raise SystemExit(f"Strict dashboard gate failed: {errors[:5]}") + stats = payload["countries"]["us"]["modelStats"] + model_names = {row["model"] for row in stats} + if len(stats) != BOARD_MODELS or any( + row["condition"] != "no_tools" for row in stats + ): + raise SystemExit( + f"Release must contain exactly {BOARD_MODELS} no-tools model rows" + ) + + snapshot = ROOT / SNAPSHOT + frozen_run = snapshot / "runs" / RUN + # The incumbents' frozen serving evidence is release 20261014's, from git. + previous_serving = base_serving_config() + incumbents = set(previous_serving["models"]) - set(NEW_MODELS.values()) + if len(incumbents) != driver.BASE_MODELS or model_names != incumbents | set( + NEW_MODELS.values() + ): + raise SystemExit( + f"Frozen incumbent roster and staged {BOARD_MODELS}-model roster disagree" + ) + verify_scored_outputs(payload["countries"]["us"], exclusions["exclusions"], upgrade) + source_run = stage / "publish" / RUN + source_us = source_run / "us" + staged_annotations = source_run / "annotations" + verify_references( + source_us, + frozen_run, + read_json(snapshot / "manifest.json"), + exclusions_sha256, + upgrade, + ) + verify_explanations(staged_annotations, upgrade, stage=stage) + verify_held_references(source_us) + if upgrade is not None: + # The engine-setup note must be supported before any destination is + # written, including the pointer. Restore the freezer's input path so + # dry-run leaves its configuration alone. + setup = reference_engine_setup(freezer, source_us, upgrade) + if setup["convention_count"] not in freezer.NUMBER_WORDS: + raise SystemExit( + "The installed engine upgrade names an unsupported " + f"publication convention count: {setup['convention_count']}" + ) + upgraded_reference_refresh(stage, upgrade) + freezer.reference_policyengine_bundles( + source_us / driver.CSV_NAME, + "us", + require_digest=True, + manifest_reference_sha256=upgrade.sha256[driver.CSV_NAME], + ) + del payload, stats + # Export's own build, the incumbents' scope check included. + base = driver.base_payload_from_commit() + rebuild_payload(stage, receipt, payload_path, base, upgrade) + del base + verify_verdicts(stage) + # Only these manifest cases have passed both the receipt binding and the + # verdict gate. A directory discovered later cannot enter the tally. + judged_case_ids = driver.verify_verdict_inventory(stage / "audit") + rejudged = driver.rejudged_cases(stage) + verify_judge_provenance(stage, receipt, rejudged) + amendments = driver.load_amendments(stage, rejudged) + cases_dir = stage / "audit" / "cases" + added = verify_adjudication_record( + staged_annotations / ADJUDICATIONS, + source_us, + rejudged, + amendments, + cases_dir, + upgrade, + ) + if added: + raise SystemExit( + f"Staged adjudications add {added} decisions the spec does not list" + ) + verify_annotation_amendments(staged_annotations, amendments, stage / "audit") + previous_rows = base_prediction_rows() + staged_rows = pd.read_csv(source_us / "predictions.csv", low_memory=False) + for model in sorted(incumbents): + if freezer._model_prediction_rows_sha256(previous_rows, model) != ( + freezer._model_prediction_rows_sha256(staged_rows, model) + ): + raise SystemExit(f"Incumbent prediction evidence changed: {model}") + del previous_rows + + evidence_paths = {} + for slug, model in NEW_MODELS.items(): + state_path = stage / "inputs" / slug / "run_state.json" + state = read_json(state_path) + if ( + state.get("model") != model + or state.get("completed") != 100 + or state.get("total") != 100 + or state.get("stopped_reason") is not None + or not isinstance(state.get("treatment_fingerprint"), dict) + ): + raise SystemExit( + f"Missing completed run or treatment evidence: {state_path}" + ) + validate_treatment(freezer, state, state_path, source_us / "scenarios.csv") + evidence = freezer._run_state_prediction_evidence( + state_path, staged_rows, model + ) + if evidence["kind"] != "run_state": + raise SystemExit( + f"Run-state prediction evidence failed for {model}: {evidence}" + ) + evidence_paths[model] = str(state_path) + del staged_rows + # The freezer dates the response window from these rows: from the run + # label's start to the last answer. Refuse here, + # before the pointer is written, rather than partway through the freeze. + window = freezer.model_response_window( + source_us / "predictions.csv", + freezer.MODEL_RESPONSE_START, + freezer.MODEL_RESPONSE_DATE, + ) + + adjudications = freezer.load_adjudications(staged_annotations / ADJUDICATIONS) + from policybench.adjudications import verify_adjudications_applied + + verify_adjudications_applied( + pd.read_csv(staged_annotations / "us_audit_row_annotations.csv"), + pd.read_csv(staged_annotations / "us_case_notes.csv"), + adjudications, + ) + freezer.verify_adjudications_keep_judge_verdicts(adjudications, cases_dir) + pointer = release_pointer(args.tag, payload_path, payload_hash) + versions_path = ROOT / VERSIONS + versions = release_versions( + read_json(versions_path), exclusions["exclusions"], snapshot_date, upgrade + ) + if args.dry_run: + references = ( + "references unchanged" + if upgrade is None + else f"references upgraded to {upgrade.engine_version}" + ) + records = driver.RELEASE_EXCLUSIONS if upgrade is None else upgrade.records + new = ( + driver.NEW_EXCLUSIONS + if upgrade is None + else driver.NEW_EXCLUSIONS + - len(upgrade.regenerated_ruled) + + len(upgrade.added) + ) + print( + f"Validated local release inputs: {args.tag}, {BOARD_MODELS} models, " + f"{payload_hash}; {references}; {records} " + f"exclusions ({new} new); {added} adjudications " + f"added beyond the ruled outputs; {len(amendments)} wording " + f"amendments; model responses {window}; snapshot {snapshot_date}; " + "nothing written" + ) + return + + configure_freezer( + freezer, + snapshot_date=snapshot_date, + source_run=source_run, + payload_path=payload_path, + pointer=pointer, + evidence_paths=evidence_paths, + cases_dir=cases_dir, + judged_case_ids=judged_case_ids, + previous_serving=previous_serving, + incumbents=incumbents, + runs=runs, + upgrade=upgrade, + ) + write_json(ROOT / POINTER, pointer) + write_json(versions_path, versions) + freezer.ANNOTATIONS_DEST.mkdir(parents=True, exist_ok=True) + shutil.copyfile( + staged_annotations / ADJUDICATIONS, + freezer.ANNOTATIONS_DEST / ADJUDICATIONS, + ) + freezer.main() + freeze_amendments(stage, freezer.ANNOTATIONS_DEST) + # The freezer copies the staged references, exclusions and annotations + # byte for byte and builds the manifest and the serving rows; confirm it. + verify_frozen( + stage=stage, + snapshot=snapshot, + annotations=freezer.ANNOTATIONS_DEST, + exclusions_sha256=exclusions_sha256, + pointer=pointer, + window=window, + snapshot_date=snapshot_date, + previous_serving=previous_serving, + incumbents=incumbents, + runs=runs, + upgrade=upgrade, + ) + cache = ROOT / "app/.cache" / f"dashboard-data-{payload_hash[:16]}.json" + cache.parent.mkdir(parents=True, exist_ok=True) + shutil.copyfile(payload_path, cache) + asset = stage / "predictions.csv.gz" + freezer.gzip_deterministic( + source_us / "predictions.csv", asset, stored_name="predictions.csv" + ) + if asset.read_bytes() != (frozen_run / "predictions.csv.gz").read_bytes(): + raise SystemExit("The predictions asset is not the frozen predictions") + receipt["repository_postfreeze"] = { + str(name): digest(ROOT / name) + for name in (SNAPSHOT / "manifest.json", VERSIONS) + } + receipt["postfreeze_manifest_core"] = manifest_core_digest( + read_json(snapshot / "manifest.json") + ) + pending_receipt = stage / "release-ready.json.freezing" + write_json(pending_receipt, receipt) + os.replace(pending_receipt, stage / "release-ready.json") + print(f"Built {args.tag} locally; payload and predictions remain in {stage}") + print("Next: publication check, render the paper, re-pin, --finalize, run tests.") + + +if __name__ == "__main__": + main() diff --git a/scripts/run_audit_claude.sh b/scripts/run_audit_claude.sh index a07b550d..1280f80d 100755 --- a/scripts/run_audit_claude.sh +++ b/scripts/run_audit_claude.sh @@ -1,8 +1,9 @@ #!/usr/bin/env bash # Bulk failure-audit classifier, run through the Claude Code CLI so the work # bills to a Claude subscription lane rather than a metered API key. Mirrors -# scripts/run_audit_codex.sh: same audit directory layout, same schema, same -# resumable verdict.json contract, so the two runners are interchangeable. +# scripts/run_audit_codex.sh: same audit directory layout, base audit schema +# and resumable verdict.json contract. Each Claude judge gets that schema +# pinned to its case's model count and IDs from cases.jsonl. # # policybench audit-prepare --country-dir --audit-dir # scripts/run_audit_claude.sh # this script @@ -83,15 +84,19 @@ # # A verdict counts only if it satisfies the audit schema and names exactly the # models its case lists in audit-prepare's cases.jsonl, each once and no other -# (the finish driver's coverage rule, scripts/validate_verdict.py). A judge +# (the finish driver's coverage rule, scripts/validate_verdict.py). Each judge's +# schema bounds the models array to that count and enums its model IDs, so the +# CLI refuses incomplete or foreign-model calls within the same session. +# Duplicate IDs still require the coverage check after extraction. A judge # whose verdict does not is logged "[invalid]"; nothing is published for the # case, which stays pending for the next run, and the run goes on. # # Judge provenance: beside each verdict.json the runner writes # verdict.meta.json with the judge model requested, the model the CLI reports, # the CLI version, the effort level, the session id, the UTC timestamp, the -# sha256 of the verdict and of the prompt the judge read, the login the CLI -# reports, the declared account and the isolation the judge ran under. +# sha256 of the verdict, the prompt the judge read and the exact per-case +# --json-schema argument (judge_schema_sha256), the login the CLI reports, +# the declared account and the isolation the judge ran under. set -u SCRIPT_DIR="$(cd "$(dirname "$0")" && pwd)" @@ -167,7 +172,6 @@ CASES_DIR="$AUDIT_DIR/cases" # The models each case lists, which its verdict must name exactly. MANIFEST="$AUDIT_DIR/cases.jsonl" [ -f "$MANIFEST" ] || { echo "missing $MANIFEST — run audit-prepare first" >&2; exit 1; } -SCHEMA_JSON=$(cat "$SCHEMA") # The desktop login only by Max's explicit opt-in (see the header). DESKTOP_OPT_IN=0 @@ -355,16 +359,17 @@ case_ok() { # emit the provenance sidecar. extract_verdict() { case_dir="$1"; out_tmp="$2"; meta_tmp="$3"; judged="$4"; judged_sha="$5" + judge_schema="$6" "$PYTHON" - "$case_dir" "$out_tmp" "$meta_tmp" "$MODEL" "$CLI_VERSION" \ "$CONFIG_DIR" "$AUTH" "$DECLARED" "$DISALLOWED" "$ATTACHMENTS" \ "$EFFORT" "$judged" "$judged_sha" "$PROMPT_NUDGE" "$EVENT_TYPES" \ - "$SCRIPT_DIR" <<'PY' + "$SCRIPT_DIR" "$judge_schema" <<'PY' import datetime, glob, hashlib, json, re, shutil, sys from pathlib import Path (case_dir, out_path, meta_path, requested_model, cli_version, config_dir, auth, declared, disallowed, attachments, effort, judged_path, judged_sha, - nudge, event_types, script_dir) = sys.argv[1:17] + nudge, event_types, script_dir, judge_schema) = sys.argv[1:18] # The judge template versions, from this runner's own checkout. sys.path.insert(0, str(Path(script_dir).resolve().parent)) from policybench.judge_template import template_version_of @@ -605,6 +610,8 @@ meta = { "verdict_sha256": hashlib.sha256(verdict_bytes).hexdigest(), # The exact bytes the judge read on stdin, hashed before it ran. "prompt_sha256": judged_sha, + # The exact UTF-8 bytes passed to the CLI's --json-schema for this case. + "judge_schema_sha256": hashlib.sha256(judge_schema.encode("utf-8")).hexdigest(), # The judge template those bytes begin with (policybench.judge_template), # or null for a prompt audit-prepare did not render. "judge_template_version": template_version_of(judged), @@ -648,6 +655,29 @@ classify_one() { # together with the verdict it describes. rm -f "$tmp" "$meta_tmp" "$envelope" "$out" "$case_dir/verdict.meta.json" \ "$case_dir/claude.transcript.jsonl" + case_schema_json=$("$PYTHON" - "$SCRIPT_DIR" "$SCHEMA" "$MANIFEST" "$name" <<'PY' +import json +import sys +from pathlib import Path + +sys.path.insert(0, sys.argv[1]) +from validate_verdict import manifest_wrong_models + +schema = json.loads(Path(sys.argv[2]).read_text()) +wrong_models = manifest_wrong_models(Path(sys.argv[3])).get(sys.argv[4]) +# A case absent from the manifest keeps the base schema; case_ok refuses it. +if wrong_models is not None: + models = schema["properties"]["models"] + models["minItems"] = models["maxItems"] = len(wrong_models) + models["items"]["properties"]["model"]["enum"] = wrong_models + # Bounds and enum still allow duplicate IDs. coverage_errors after + # extraction remains the authority that requires each listed model once. +print(json.dumps(schema)) +PY + ) || { + echo "[FAIL] $name (could not build the case schema)" + return 0 + } work=$(mktemp -d "${TMPDIR:-/tmp}/pb-judge.XXXXXX") || { echo "[FAIL] $(basename "$case_dir") (no scratch directory)" return 0 @@ -675,11 +705,12 @@ classify_one() { return 0 fi # Self-contained prompt on stdin, no tools, no project instructions; the - # schema enforces the JSON shape. Publish atomically only once it validates. + # schema enforces the JSON shape, model count and IDs. Publish atomically + # only once the verdict also passes the coverage check after extraction. ( cd "$work" && claude_child -p \ --model "$MODEL" \ --output-format json \ - --json-schema "$SCHEMA_JSON" \ + --json-schema "$case_schema_json" \ --tools "" \ --disallowedTools "$DISALLOWED" \ --strict-mcp-config \ @@ -689,7 +720,7 @@ classify_one() { < "$judged" > "$envelope" 2> "$case_dir/claude.log" ) rmdir "$work" 2>/dev/null || echo "[warn] $(basename "$case_dir"): the judge left files in $work" extract_verdict "$case_dir" "$tmp" "$meta_tmp" "$judged" "$judged_sha" \ - 2>> "$case_dir/claude.log" + "$case_schema_json" 2>> "$case_dir/claude.log" extracted=$? rm -f "$judged" if [ "$extracted" = 0 ] && verdict_ok "$tmp"; then diff --git a/sensitivity/claude-thinking-2026-08.md b/sensitivity/claude-thinking-2026-08.md index e03eed22..8e31f043 100644 --- a/sensitivity/claude-thinking-2026-08.md +++ b/sensitivity/claude-thinking-2026-08.md @@ -47,31 +47,32 @@ runs also use the canonical whole-scenario request (`POLICYBENCH_CHUNK_OVERRIDE=none`); their deltas therefore combine two shape changes, while Claude Opus 5's isolates thinking alone. -All ranks are on the 50-model board (2026-10-14). Scores are on the +All ranks are on the 51-model board (2026-10-27). Scores are on the 1,935 outputs the board scores; the 49 outputs `reference_exclusions.json` lists (engine defects, references that depend on an input the prompt never states, and references that rest on an amount a state published after the freeze) are excluded for every model, sensitivity runs included. On -all 1,984 outputs the thinking runs scored 87.2, 86.2 and 80.3. +all 1,984 outputs the thinking runs scored 87.1, 86.2 and 80.2. | | board exact | thinking exact | delta | would rank | cost/hh | median s/hh | parsed | |---|---|---|---|---|---|---|---| -| Claude Fable 5 | 83.3 (#24) | **91.5** | +8.1 | **#7** | $0.541 → $0.323 | 54 | 1,984/1,984 | -| Claude Opus 5 | 83.7 (#23) | **90.1** | +6.4 | #11 | $0.067 → $0.152 | 51 | 1,984/1,984 | -| Claude Sonnet 5 | 72.4 (#48) | **84.6** | +12.1 | #23 | $0.086 | 64 | 1,928/1,984 | +| Claude Fable 5 | 83.3 (#25) | **91.4** | +8.1 | **#8** | $0.541 → $0.323 | 54 | 1,984/1,984 | +| Claude Opus 5 | 83.6 (#24) | **90.0** | +6.4 | #12 | $0.067 → $0.152 | 51 | 1,984/1,984 | +| Claude Sonnet 5 | 72.4 (#49) | **84.5** | +12.1 | #24 | $0.086 | 64 | 1,928/1,984 | In this table and the tables below, deltas are differences of the unrounded scores, so a delta can differ by 0.1 from the difference of the rounded scores shown; the per-program tables subtract the rounded rates. Each would-rank places the unrounded score on the board, so a score that rounds level with a board row's can rank on either side of it: Claude Opus -5's 90.109 rounds level with Muse Wonder's 90.119 and ranks below it, and -Claude Fable 5.1's `auto` score of 91.748, in the section below, rounds level -with Claude Sonnet 5.5's 91.738 and ranks above it. +5's 90.039 rounds level with Muse Wonder's 90.050 and ranks below it, and +Claude Fable 5.1's `auto` score of 91.679, in the section below, rounds level +with GPT-6 Astra's 91.722 and Claude Sonnet 5.5's 91.668 and ranks between +them. Under `auto`, Fable 5 and Opus 5 chose to call the answer tool on every response; Sonnet 5 failed to produce a parseable tool call on 56 of its -1,984 answers, all on scored outputs, which count as misses inside its 84.6. Fable 5's +1,984 answers, all on scored outputs, which count as misses inside its 84.5. Fable 5's sensitivity run also costs less than its leaderboard run: whole-scenario requests drop its per-household spend from $0.541 to $0.323 even with thinking on. @@ -80,7 +81,7 @@ thinking on. The leaderboard is unchanged: the frozen board holds every model to the request shape its model card records, and this run sits beside it as a -labeled sensitivity, not in it. Each run's predictions are committed under +labeled sensitivity outside it. Each run's predictions are committed under `sensitivity/data/` (and attached to the `dashboard-data-20260805` release) as `sensitivity-claude-{fable,opus,sonnet}-5-thinking-predictions.csv.gz`. The manuscript's serving-configuration table documents the interaction. The next @@ -95,7 +96,7 @@ versioned re-run, never an edit to existing scores; the plan is Per-variable within-$1 rates, board (forced) vs `auto`, on the 1,935 scored outputs. These are unweighted leaf rates from the heatmap; the -headline weights by dollar magnitude, so these do not average to 91.5. +headline weights by dollar magnitude, so these do not average to 91.4. | program | board | auto | delta | |---|---|---|---| @@ -105,7 +106,7 @@ headline weights by dollar magnitude, so these do not average to 91.5. | person_medicare_eligible | 91.3 | 99.4 | +8.1 | | payroll_tax | 85.4 | 92.7 | +7.3 | | state_refundable_credits | 82.8 | 86.9 | +4.1 | -| snap | 83.9 | 87.1 | +3.2 | +| snap | 82.8 | 86.0 | +3.2 | | ssi | 96.9 | 100.0 | +3.1 | | self_employment_tax | 97.0 | 99.0 | +2.0 | | person_medicaid_eligible | 94.8 | 96.5 | +1.7 | @@ -115,7 +116,7 @@ headline weights by dollar magnitude, so these do not average to 91.5. | person_head_start_eligible | 100.0 | 100.0 | +0.0 | | reduced_price_school_meals_eligible | 99.0 | 99.0 | +0.0 | | tanf | 99.0 | 99.0 | +0.0 | -| free_school_meals_eligible | 99.0 | 98.0 | -1.0 | +| free_school_meals_eligible | 96.0 | 95.0 | -1.0 | | person_chip_eligible | 98.9 | 97.2 | -1.7 | Thinking pays off on the hardest arithmetic: the two income-tax lines, @@ -139,21 +140,20 @@ and Qwen 3.8 Max already have; under litellm that request carries the prompt alone (`response_format: json_object` maps to no Anthropic parameter), so the board row reasons at the API default. -The sensitivity run for this model isolates request shape under thinking -rather than thinking itself: the answer tool declared with `tool_choice: +The sensitivity run for this model isolates request shape under thinking: the answer tool declared with `tool_choice: "auto"` (`POLICYBENCH_CONTRACT_OVERRIDE=tool` together with `POLICYBENCH_TOOL_CHOICE=auto`), against the JSON board row. Both rows -reason. The ranks are on the 50-model board (2026-10-14). +reason. The ranks are on the 51-model board (2026-10-27). | | board exact | auto exact | delta | would rank | cost/hh | median s/hh | parsed | |---|---|---|---|---|---|---|---| -| Claude Fable 5.1 | 90.9 (#7) | **91.7** | +0.8 | #4 | $0.257 → $0.348 | 49 → 53 | 1,984/1,984 | +| Claude Fable 5.1 | 90.8 (#8) | **91.7** | +0.8 | #6 | $0.257 → $0.348 | 49 → 53 | 1,984/1,984 | The two rows sit 0.8 points apart, and no program moves more than 3.2 points between them (table below). Read against Claude Fable 5, the -picture matches August: Fable 5.1's JSON board row (90.9) is 7.6 points +picture matches August: Fable 5.1's JSON board row (90.8) is 7.6 points above Fable 5's forced-tool board row (83.3) and 0.5 below Fable 5's -`auto` run (91.5); Fable 5.1's own `auto` run (91.7) is 0.3 above Fable +`auto` run (91.4); Fable 5.1's own `auto` run (91.7) is 0.3 above Fable 5's under the identical request. Scores are on the 1,935 scored outputs; on all 1,984 the auto run scored 88.1. The model called the answer tool on every one of its 1,984 answers under `auto`. @@ -165,7 +165,7 @@ Per-variable within-$1 rates for Claude Fable 5.1, board (JSON) vs `auto` |---|---|---|---| | state_income_tax_before_refundable_credits | 68.8 | 72.0 | +3.2 | | person_medicare_eligible | 96.5 | 98.3 | +1.8 | -| free_school_meals_eligible | 98.0 | 99.0 | +1.0 | +| free_school_meals_eligible | 95.0 | 96.0 | +1.0 | | reduced_price_school_meals_eligible | 99.0 | 100.0 | +1.0 | | ssi | 99.0 | 100.0 | +1.0 | | person_medicaid_eligible | 97.1 | 97.7 | +0.6 | @@ -176,7 +176,7 @@ Per-variable within-$1 rates for Claude Fable 5.1, board (JSON) vs `auto` | person_head_start_eligible | 100.0 | 100.0 | +0.0 | | person_wic_eligible | 100.0 | 100.0 | +0.0 | | self_employment_tax | 100.0 | 100.0 | +0.0 | -| snap | 88.2 | 88.2 | +0.0 | +| snap | 87.1 | 87.1 | +0.0 | | tanf | 99.0 | 99.0 | +0.0 | | federal_refundable_credits | 98.0 | 97.0 | -1.0 | | state_refundable_credits | 90.9 | 89.9 | -1.0 | @@ -200,18 +200,18 @@ thinking block: the row answers without extended thinking, as Claude Opus 5's does (its model card's notes). Its sensitivity run is the August condition: the answer tool declared with `tool_choice: "auto"`, over the whole scenario, as the board row also requests it. The ranks are on the -50-model board (2026-10-14). +51-model board (2026-10-27). | | board exact | auto exact | delta | would rank | cost/hh | median s/hh | parsed | |---|---|---|---|---|---|---|---| -| Claude Haiku 5.5 | 79.3 (#40) | **88.8** | +9.6 | #11 | $0.0013 → $0.0027 | 5.1 → 17.4 | 1,984/1,984 | +| Claude Haiku 5.5 | 79.2 (#41) | **88.8** | +9.6 | #12 | $0.0013 → $0.0027 | 5.1 → 17.4 | 1,984/1,984 | The model called the answer tool on every one of its 1,984 answers under `auto`. Its median household used 3,743 completion tokens against the board row's 1,199 and took 17.4 seconds against 5.1, as when thinking engages; litellm reports no reasoning tokens for Anthropic (above), so the run does not count them separately. Scores are on the 1,935 scored outputs; on all -1,984 the auto run scored 85.3. Among the Claude rows only Claude Sonnet 5 +1,984 the auto run scored 85.2. Among the Claude rows only Claude Sonnet 5 gains more under `auto`. Most of the gain is in payroll tax and federal income tax; SNAP, state refundable credits and CHIP eligibility fall by two to three and a half points. @@ -231,13 +231,13 @@ Per-variable within-$1 rates for Claude Haiku 5.5, board (forced tool) vs | local_income_tax | 98.0 | 100.0 | +2.0 | | person_wic_eligible | 97.7 | 98.9 | +1.2 | | ssi | 97.9 | 99.0 | +1.1 | -| free_school_meals_eligible | 99.0 | 99.0 | +0.0 | +| free_school_meals_eligible | 96.0 | 96.0 | +0.0 | | person_early_head_start_eligible | 100.0 | 100.0 | +0.0 | | reduced_price_school_meals_eligible | 100.0 | 100.0 | +0.0 | | state_income_tax_before_refundable_credits | 61.3 | 61.3 | +0.0 | | tanf | 99.0 | 99.0 | +0.0 | | state_refundable_credits | 81.8 | 79.8 | -2.0 | -| snap | 86.0 | 83.9 | -2.1 | +| snap | 84.9 | 82.8 | -2.1 | | person_chip_eligible | 98.3 | 94.9 | -3.4 | The run's predictions and per-variable rates are committed under diff --git a/sensitivity/data/claude-fable-5-1-thinking.json b/sensitivity/data/claude-fable-5-1-thinking.json index afe63013..9920c9df 100644 --- a/sensitivity/data/claude-fable-5-1-thinking.json +++ b/sensitivity/data/claude-fable-5-1-thinking.json @@ -3,37 +3,37 @@ "sensitivity_model_id": "claude-fable-5.1-thinking", "condition": "answer tool declared, tool_choice auto (POLICYBENCH_CONTRACT_OVERRIDE=tool POLICYBENCH_TOOL_CHOICE=auto), whole scenario", "run_date": "2026-09-01", - "release": "dashboard-data-20261014", + "release": "dashboard-data-20261027", "assets": { "sensitivity-claude-fable-5-1-thinking-predictions.csv.gz": { "sha256": "452bf5165540462561748ea75dcfa71f5a023ef0281f303aeac7c7ea39c1f1bd", "bytes": 183014 }, "sensitivity-claude-fable-5-1-thinking-by-variable.csv.gz": { - "sha256": "4d7a9ebb217ef0e5f188d9ecb9305bb9d0c1225b2c153b9e85f2c05de57fcff4", - "bytes": 814 + "sha256": "68cbf058c5e335f804bf76f2c6505831ad5bad5dae88102cd6848b24e4a19146", + "bytes": 811 } }, "board": { - "exact": 90.91, - "within1pct": 92.477, - "score": 96.781, + "exact": 90.84, + "within1pct": 92.407, + "score": 96.711, "cost_per_household": 0.257, "latency_seconds": 49.12, "n_parsed": 1935, "n": 1935 }, "sensitivity": { - "exact": 91.748, - "would_rank": 4, - "within1pct": 93.764, - "score": 97.429, + "exact": 91.679, + "would_rank": 6, + "within1pct": 93.694, + "score": 97.36, "cost_per_household": 0.3481, "cost_usd": 34.81, "latency_seconds": 52.54, "n_parsed": 1984, "n": 1984 }, - "delta_exact": 0.838, - "scored_against": "the frozen 50-model board's reference outputs and household output-group weights (paper/snapshot/20260501), with the 49 outputs listed in the run's reference_exclusions.json removed from scoring as they are for every board row (1,935 scored outputs); exact, within-1% and the bounded score all on that universe. The fold used results/local/fable51/predictions32.csv as the incumbent base" + "delta_exact": 0.839, + "scored_against": "the frozen 51-model board's reference outputs and household output-group weights (paper/snapshot/20260501), with the 49 outputs listed in the run's reference_exclusions.json removed from scoring as they are for every board row (1,935 scored outputs); exact, within-1% and the bounded score all on that universe. The fold used results/local/fable51/predictions32.csv as the incumbent base" } diff --git a/sensitivity/data/claude-haiku-5-5-thinking.json b/sensitivity/data/claude-haiku-5-5-thinking.json index 9566916f..a1c10de5 100644 --- a/sensitivity/data/claude-haiku-5-5-thinking.json +++ b/sensitivity/data/claude-haiku-5-5-thinking.json @@ -3,7 +3,7 @@ "sensitivity_model_id": "claude-haiku-5.5-thinking", "condition": "answer tool declared, tool_choice auto (POLICYBENCH_TOOL_CHOICE=auto), whole scenario; the board row forces the tool, which leaves Claude's extended thinking off", "run_date": "2026-10-08", - "release": "dashboard-data-20261014", + "release": "dashboard-data-20261027", "source": "results/local/haiku55-stage/auto-run (run_state treatment_fingerprint: answer_contract tool, tool_choice_mode auto, thinking provider_default); the model column renamed claude-haiku-5.5-thinking", "assets": { "sensitivity-claude-haiku-5-5-thinking-predictions.csv.gz": { @@ -11,27 +11,27 @@ "bytes": 171655 }, "sensitivity-claude-haiku-5-5-thinking-by-variable.csv.gz": { - "sha256": "8e9710dd41f74ec5619803e20b936f9084e3dd262c4a0e08e76322f884b5d947", - "bytes": 892 + "sha256": "9bba36acc3f49a96e169fce9bdf78418d95f22acb5965687869b595671710e01", + "bytes": 889 } }, "board": { - "exact": 79.264, - "within1pct": 80.337, - "score": 85.959, + "exact": 79.194, + "within1pct": 80.267, + "score": 85.889, "n": 1935, "n_parsed": 1935 }, "sensitivity": { - "exact": 88.82, - "within1pct": 90.376, - "score": 94.459, - "would_rank": 11, + "exact": 88.75, + "within1pct": 90.306, + "score": 94.389, + "would_rank": 12, "n": 1984, "n_parsed": 1984, "cost_usd": 0.2702, "cost_per_household": 0.002702 }, "delta_exact": 9.556, - "scored_against": "the frozen 50-model board's reference outputs and household output-group weights (paper/snapshot/20260501), with the 49 outputs listed in the run's reference_exclusions.json removed from scoring as they are for every board row (1,935 scored outputs); exact, within-1% and the bounded score all on that universe" + "scored_against": "the frozen 51-model board's reference outputs and household output-group weights (paper/snapshot/20260501), with the 49 outputs listed in the run's reference_exclusions.json removed from scoring as they are for every board row (1,935 scored outputs); exact, within-1% and the bounded score all on that universe" } diff --git a/sensitivity/data/claude-thinking-2026-08.json b/sensitivity/data/claude-thinking-2026-08.json index bc1219e1..fb7d1599 100644 --- a/sensitivity/data/claude-thinking-2026-08.json +++ b/sensitivity/data/claude-thinking-2026-08.json @@ -1,8 +1,8 @@ { - "release": "dashboard-data-20261014", + "release": "dashboard-data-20261027", "run_dates": "2026-08", "condition": "tool_choice auto (POLICYBENCH_TOOL_CHOICE=auto); Fable 5 and Sonnet 5 also whole-scenario (POLICYBENCH_CHUNK_OVERRIDE=none)", - "scored_against": "the frozen 50-model board's reference outputs and household output-group weights (paper/snapshot/20260501), with the 49 outputs listed in the run's reference_exclusions.json removed from scoring as they are for every board row (1,935 scored outputs); per-variable rates likewise on the scored outputs", + "scored_against": "the frozen 51-model board's reference outputs and household output-group weights (paper/snapshot/20260501), with the 49 outputs listed in the run's reference_exclusions.json removed from scoring as they are for every board row (1,935 scored outputs); per-variable rates likewise on the scored outputs", "runs": { "claude-fable-5-thinking": { "model": "claude-fable-5", @@ -13,22 +13,22 @@ "bytes": 221318 }, "sensitivity-claude-fable-5-thinking-by-variable.csv.gz": { - "sha256": "85078b7af04a708d2cc3a379c715ab103a5fee6ce97a55e639c1b39947e6ad92", - "bytes": 833 + "sha256": "ed841088725ac5c5680a4d6c84fa42af0466e8d734f11d8cc62381a7cb07f2fc", + "bytes": 823 } }, "board": { - "exact": 83.331, - "within1pct": 83.754, - "score": 92.414, + "exact": 83.261, + "within1pct": 83.685, + "score": 92.345, "n": 1935, "n_parsed": 1935 }, "sensitivity": { - "exact": 91.451, - "within1pct": 92.958, - "score": 97.084, - "would_rank": 7, + "exact": 91.381, + "within1pct": 92.888, + "score": 97.015, + "would_rank": 8, "n": 1984, "n_parsed": 1984 }, @@ -43,22 +43,22 @@ "bytes": 186361 }, "sensitivity-claude-opus-5-thinking-by-variable.csv.gz": { - "sha256": "41d9b3c92888364ad1a7bf93ed7c71c223c865155e12661a22f6fa3c06aa9e31", - "bytes": 835 + "sha256": "30bfcbdc0505691dba8d31735deee07b9a94689bd85798504faa8b2037426aba", + "bytes": 840 } }, "board": { - "exact": 83.673, - "within1pct": 84.767, - "score": 92.609, + "exact": 83.603, + "within1pct": 84.697, + "score": 92.539, "n": 1935, "n_parsed": 1935 }, "sensitivity": { - "exact": 90.109, - "within1pct": 92.293, - "score": 96.458, - "would_rank": 11, + "exact": 90.039, + "within1pct": 92.223, + "score": 96.389, + "would_rank": 12, "n": 1984, "n_parsed": 1984 }, @@ -73,22 +73,22 @@ "bytes": 219240 }, "sensitivity-claude-sonnet-5-thinking-by-variable.csv.gz": { - "sha256": "c2833c0b7080b3d916985c77d4b983b9b8fc9968647d39c33b34e4870f714e9a", - "bytes": 964 + "sha256": "fae66f51a40504cc679b2b7b16032d10e14043d191de159018f2bfd028c4567e", + "bytes": 970 } }, "board": { - "exact": 72.425, - "within1pct": 74.382, - "score": 81.962, + "exact": 72.355, + "within1pct": 74.312, + "score": 81.892, "n": 1935, "n_parsed": 1935 }, "sensitivity": { - "exact": 84.574, - "within1pct": 87.99, - "score": 94.328, - "would_rank": 23, + "exact": 84.504, + "within1pct": 87.92, + "score": 94.258, + "would_rank": 24, "n": 1984, "n_parsed": 1928 }, diff --git a/sensitivity/data/sensitivity-claude-fable-5-1-thinking-by-variable.csv.gz b/sensitivity/data/sensitivity-claude-fable-5-1-thinking-by-variable.csv.gz index 216e994d..955dd756 100644 Binary files a/sensitivity/data/sensitivity-claude-fable-5-1-thinking-by-variable.csv.gz and b/sensitivity/data/sensitivity-claude-fable-5-1-thinking-by-variable.csv.gz differ diff --git a/sensitivity/data/sensitivity-claude-fable-5-thinking-by-variable.csv.gz b/sensitivity/data/sensitivity-claude-fable-5-thinking-by-variable.csv.gz index b4502611..652914a4 100644 Binary files a/sensitivity/data/sensitivity-claude-fable-5-thinking-by-variable.csv.gz and b/sensitivity/data/sensitivity-claude-fable-5-thinking-by-variable.csv.gz differ diff --git a/sensitivity/data/sensitivity-claude-haiku-5-5-thinking-by-variable.csv.gz b/sensitivity/data/sensitivity-claude-haiku-5-5-thinking-by-variable.csv.gz index 463e4a4e..09de8c3b 100644 Binary files a/sensitivity/data/sensitivity-claude-haiku-5-5-thinking-by-variable.csv.gz and b/sensitivity/data/sensitivity-claude-haiku-5-5-thinking-by-variable.csv.gz differ diff --git a/sensitivity/data/sensitivity-claude-opus-5-thinking-by-variable.csv.gz b/sensitivity/data/sensitivity-claude-opus-5-thinking-by-variable.csv.gz index b0eaa95e..d753656d 100644 Binary files a/sensitivity/data/sensitivity-claude-opus-5-thinking-by-variable.csv.gz and b/sensitivity/data/sensitivity-claude-opus-5-thinking-by-variable.csv.gz differ diff --git a/sensitivity/data/sensitivity-claude-sonnet-5-thinking-by-variable.csv.gz b/sensitivity/data/sensitivity-claude-sonnet-5-thinking-by-variable.csv.gz index 5593ceed..563889c9 100644 Binary files a/sensitivity/data/sensitivity-claude-sonnet-5-thinking-by-variable.csv.gz and b/sensitivity/data/sensitivity-claude-sonnet-5-thinking-by-variable.csv.gz differ diff --git a/tests/test_adjudications.py b/tests/test_adjudications.py index 7c6c78d6..0e2ccc0a 100644 --- a/tests/test_adjudications.py +++ b/tests/test_adjudications.py @@ -54,7 +54,14 @@ # outputs scored. The squash merge of #218. RELEASE_20261013B_COMMIT = "2cb77a17739abeace3ff32391f902a39127843c0" (EVIDENCE_20261014,) = sorted((ROOT / "docs/argon").glob("judge_verdicts_*.json")) -# This release's own wave: its triage decisions, not yet committed. +# The squash merge of #221, which froze release dashboard-data-20261014 and +# committed its 2026-10-14 triage wave. Release 20261027 (GPT-6.1 Terra, with +# the references on policyengine-us 2.60.0) builds on it: it restates the +# decisions on the cases GPT-6.1 Terra or the engine upgrade re-opened +# (docs/terra/judge_verdicts_20261027.json), and drops and adds none. +RELEASE_20261014_COMMIT = "bf845cbe4e92de495150c8660c35ea357d996a8c" +(EVIDENCE_20261027,) = sorted((ROOT / "docs/terra").glob("judge_verdicts_*.json")) +# Release 20261014's triage wave, the last wave any release decided. TRIAGE_WAVE = "2026-10-14" TRIAGE_CASES = { "us__scenario_009__federal_income_tax_before_refundable_credits", @@ -367,12 +374,19 @@ def test_committed_record_is_applied_to_the_frozen_annotations(): for e in entries if (e["scenario_id"], e["variable"]) == ("scenario_064", "ssi") ) - # GPT-6.1 Sol re-opened 064 SSI; its 2026-09-30 verdict calls it an LLM - # error, and the verdict release 20260929 recorded (prompt ambiguity) is - # the last judge_previous item. The decision itself is unchanged. - assert opus["judge_failure_source"] == "llm_error" - assert opus["judge_rejudged_on"] == "2026-09-30" - assert opus["judge_previous"][-1]["judge_failure_source"] == "prompt_ambiguity" + # GPT-6.1 Sol re-opened 064 SSI; its 2026-09-30 verdict called it an LLM + # error over the prompt ambiguity release 20260929 recorded. GPT-6.1 Terra + # re-opened it again: its 2026-10-27 verdict calls it prompt ambiguity, and + # the 2026-09-30 verdict is the last judge_previous item. The decision + # itself is unchanged. + assert opus["judge_failure_source"] == "prompt_ambiguity" + assert opus["judge_rejudged_on"] == "2026-10-27" + assert [item["judge_failure_source"] for item in opus["judge_previous"]] == [ + "prompt_ambiguity", + "prompt_ambiguity", + "llm_error", + ] + assert opus["judge_previous"][-1]["judged_on"] == "2026-09-30" rejudged = next( e for e in entries @@ -404,12 +418,18 @@ def test_committed_record_is_applied_to_the_frozen_annotations(): # one each of reference_data_issue_fixed, reference_engine_defect and # reference_later_law). Release 20261014's Opus 5.5 verdicts on the cases # its new models re-opened move three decisions' judge classes, and its - # two triage decisions are on cases the judge called LLM errors. + # two triage decisions are on cases the judge called LLM errors (llm_error + # 51, reference_engine_defect 2, reference_model_issue_fixed 2). Release + # 20261027's verdicts on the cases GPT-6.1 Terra re-opened move seven: + # two LLM errors to reference_model_issue_fixed, two + # reference_model_issue_fixed and one LLM error to + # reference_engine_defect, one LLM error to prompt_ambiguity, and one + # reference_engine_defect to an LLM error. assert block["by_judge_verdict"] == { - "llm_error": 51, - "prompt_ambiguity": 6, + "llm_error": 48, + "prompt_ambiguity": 7, "reference_data_issue_fixed": 1, - "reference_engine_defect": 2, + "reference_engine_defect": 4, "reference_later_law": 1, "reference_model_issue_fixed": 2, } @@ -454,24 +474,34 @@ def test_committed_record_is_applied_to_the_frozen_annotations(): == ("scenario_005", "federal_income_tax_before_refundable_credits") ) assert defect["reference_verdict"] == "engine_defect" - assert defect["judge_reference_suspect"] is False - assert defect["judge_previous"][-1]["judge_reference_suspect"] is True + # Release 20261014's re-judge left it unflagged after release 20261013's + # flagged it; release 20261027's flags it again. + assert [item["judge_reference_suspect"] for item in defect["judge_previous"]][ + -2: + ] == [True, False] + assert defect["judge_reference_suspect"] is True + assert defect["judge_rejudged_on"] == "2026-10-27" # When the 2026-10-05 wave decided them, the judge had flagged none of its # references: every verdict a decision kept from before release 20261014 # is unflagged. Release 20261014's re-judge of scenario_114's federal - # income tax flags its reference, on the inputs the decision's - # unlisted-input exclusion already names. - flagged = [e for e in new_wave if e["judge_reference_suspect"]] - assert [_case(e) for e in flagged] == [ - "us__scenario_114__federal_income_tax_before_refundable_credits" - ] - assert flagged[0]["judge_rejudged_on"] == "2026-10-14" - assert flagged[0]["reference_verdict"] == "unlisted_input" - assert not any( - item["judge_reference_suspect"] + # income tax flagged its reference, on the inputs the decision's + # unlisted-input exclusion already names; release 20261027's re-judge + # does not, so that flag is the one judge_previous item flagged. + assert not any(e["judge_reference_suspect"] for e in new_wave) + assert [ + (_case(e), item["judged_on"]) for e in new_wave for item in e.get("judge_previous", []) - ) + if item["judge_reference_suspect"] + ] == [ + ( + "us__scenario_114__federal_income_tax_before_refundable_credits", + "2026-10-14", + ) + ] + unlisted = next(e for e in new_wave if e["scenario_id"] == "scenario_114") + assert unlisted["reference_verdict"] == "unlisted_input" + assert judge_ever_flagged(unlisted) assert manifest["audit_annotation_artifacts"]["files"]["us_adjudications.json"] assert manifest["reference_exclusions"]["outputs"] == 49 @@ -638,8 +668,10 @@ def released(judge: str) -> str: # restatements of the cases Claude Haiku 5.5 re-opened gave 12 more # theirs: 56. Release 20261013 drops the decisions on the nine records its # engine upgrade regenerated and restates those on the cases Muse Wonder - # re-opened: 57. - assert rejudged == 57 + # re-opened: 57. Release 20261027's restatements on the cases GPT-6.1 + # Terra re-opened give one more its first: the 2026-10-14 triage decision + # on 064 Wisconsin income tax (58). + assert rejudged == 58 def _write_case(root: Path, case: str, verdict: dict, meta: dict) -> None: @@ -917,8 +949,9 @@ def test_each_decision_records_the_verdict_it_reviewed_by_its_wave_release(): """adjudicated_on names the audit wave (date_conventions). A committed wave's decisions were written up to the day its release was committed; a wave whose release has no commit yet records the day its adjudications - were written (release 20261013 adds no wave, so every wave is committed). - So the verdict each decision reviewed -- adjudicated_verdict where a later + were written (release 20261027 adds no wave and commits release + 20261014's, so every wave is committed). So the verdict each decision + reviewed -- adjudicated_verdict where a later wave replaced it, otherwise the earliest verdict the entry keeps -- is dated on or before that day, and a committed wave's decision reviewed the verdict its release published. @@ -952,11 +985,13 @@ def test_each_decision_records_the_verdict_it_reviewed_by_its_wave_release(): waves = list(released) assert waves == sorted(waves) # Release 20261010 committed its two waves (#208); releases 20261013 and - # 20261013b add none; release 20261014's triage wave has no commit yet. - assert uncommitted == [TRIAGE_WAVE] + # 20261013b add none; release 20261014 committed its triage wave (#221); + # release 20261027 adds none. + assert uncommitted == [] assert waves[-3:] == ["2026-10-06", UPGRADE_WAVE, TRIAGE_WAVE] + assert evidence["wave_releases"][TRIAGE_WAVE]["commit"] == RELEASE_20261014_COMMIT committed = [wave for wave in waves if wave not in uncommitted] - assert len(committed) == 6 + assert len(committed) == 7 # The record's decisions come from exactly these waves. assert {e["adjudicated_on"] for e in record["adjudications"]} == set(waves) # The record's date conventions name the waves and state the same days. @@ -1091,14 +1126,17 @@ def test_published_verdicts_in_the_evidence_match_each_wave_release(): for case in published if case in record and record[case]["adjudicated_on"] in uncommitted } - # Release 20261014's triage wave is uncommitted. scenario_064 Wisconsin - # income tax had a 2026-09-22 engine-defect decision, published in release - # 20260922, which release 20261013 dropped when its engine upgrade - # regenerated the reference; the triage wave decides the case anew, so its - # evidence names the verdict the new decision reviewed. scenario_051's + # Every wave is committed, so no decision waits on an unpublished one. + # scenario_064 Wisconsin income tax had a 2026-09-22 engine-defect + # decision, published in release 20260922, which release 20261013 dropped + # when its engine upgrade regenerated the reference; release 20261014's + # triage wave decided the case anew, and that release published it, so its + # evidence is compared with release 20261014's publication. scenario_051's # decision, which release 20261010's 2026-10-06 wave restated in place, is # compared with that release's publication. - assert restated == {"us__scenario_064__state_income_tax_before_refundable_credits"} + assert restated == set() + wisconsin = "us__scenario_064__state_income_tax_before_refundable_credits" + assert published[wisconsin][0] == "dashboard-data-20261014" louisiana = "us__scenario_051__state_income_tax_before_refundable_credits" assert published[louisiana][0] == "dashboard-data-20261010" compared = 0 @@ -1586,8 +1624,13 @@ def test_release_20261013_restates_only_the_cases_muse_wonder_reopened(tmp_path) / "reference_outputs.csv.meta.json" ).read_text() ) - upgrade = [r for r in sidecar["revisions"] if r["kind"] == "engine_upgrade"][-1] - assert upgrade["engine_version"] == "policyengine-us 2.41.0" + # Release 20261013's move, to 2.41.0 (later releases add later moves). + (upgrade,) = [ + r + for r in sidecar["revisions"] + if r["kind"] == "engine_upgrade" + and r["engine_version"] == "policyengine-us 2.41.0" + ] regenerated = { f"us__{item['scenario_id']}__{item['variable']}" for item in upgrade["regenerated_exclusions"] @@ -1645,9 +1688,9 @@ def test_release_20261014_restates_only_the_reopened_cases_and_adds_its_wave( assert evidence["base_commit"] == RELEASE_20261013B_COMMIT verdicts = evidence["cases"] base = {_case(e): e for e in _entries_at(RELEASE_20261013B_COMMIT, tmp_path)} - entries = { - _case(e): e for e in load_adjudications(ANNOTATIONS / "us_adjudications.json") - } + # Release 20261014's record as its commit holds it (later releases change + # the working tree's). + entries = {_case(e): e for e in _entries_at(RELEASE_20261014_COMMIT, tmp_path)} assert set(entries) - set(base) == TRIAGE_CASES assert set(base) <= set(entries) assert TRIAGE_CASES <= set(verdicts) <= set(entries) @@ -1696,6 +1739,126 @@ def test_release_20261014_restates_only_the_reopened_cases_and_adds_its_wave( assert replaced == len(verdicts) - len(TRIAGE_CASES) == 51 +def test_release_20261027_restates_only_the_cases_terra_reopened(tmp_path): + """Release 20261027 changes release 20261014's record in one way: each + decision on a case GPT-6.1 Terra or the move to policyengine-us 2.60.0 + re-opened (docs/terra/judge_provenance.json) names that case's new verdict + (docs/terra/judge_verdicts_20261027.json), with release 20261014's verdict + appended to judge_previous. The move regenerates no record and newly + excludes no output, so no decision is dropped or added, and every decision + is release 20261014's. Its reasoning is release 20261014's with this + release's listed reasoning amendments applied (the items + us_wording-amendments.json appends after release 20261014's), each on a + re-opened case.""" + evidence = json.loads(EVIDENCE_20261027.read_text()) + assert evidence["release"] == "dashboard-data-20261027" + assert evidence["base_commit"] == RELEASE_20261014_COMMIT + verdicts = evidence["cases"] + sidecar = json.loads( + ( + ROOT + / "paper/snapshot/20260501/runs" + / RUN_LABEL + / "reference_outputs.csv.meta.json" + ).read_text() + ) + (upgrade,) = [ + r + for r in sidecar["revisions"] + if r["kind"] == "engine_upgrade" + and r["engine_version"] == "policyengine-us 2.60.0" + ] + assert upgrade["regenerated_exclusions"] == upgrade["new_exclusions"] == [] + base = {_case(e): e for e in _entries_at(RELEASE_20261014_COMMIT, tmp_path)} + entries = { + _case(e): e for e in load_adjudications(ANNOTATIONS / "us_adjudications.json") + } + assert set(entries) == set(base) + reopened = { + v["case_id"] + for v in json.loads((ROOT / "docs/terra/judge_provenance.json").read_text())[ + "verdicts" + ] + } + assert set(verdicts) == set(entries) & reopened + shown = subprocess.run( + [ + "git", + "-C", + str(ROOT), + "show", + f"{RELEASE_20261014_COMMIT}:annotations/{RUN_LABEL}/us_wording-amendments.json", + ], + capture_output=True, + text=True, + ) + assert shown.returncode == 0, shown.stderr + earlier = json.loads(shown.stdout)["amendments"] + listed = json.loads((ANNOTATIONS / "us_wording-amendments.json").read_text())[ + "amendments" + ] + assert listed[: len(earlier)] == earlier + reasoning: dict[str, list[dict]] = {} + for item in listed[len(earlier) :]: + if item["field"] == "reasoning": + reasoning.setdefault(item["case_id"], []).append(item) + assert reasoning and set(reasoning) <= set(verdicts) + replaced = amended = 0 + for case, entry in entries.items(): + before = base[case] + decision = { + k: v + for k, v in entry.items() + if not k.startswith("judge") and k != "reasoning" + } + assert decision == { + k: v + for k, v in before.items() + if not k.startswith("judge") and k != "reasoning" + }, case + expected = before["reasoning"] + for item in reasoning.get(case, []): + assert expected.count(item["old"]) == 1, case + expected = expected.replace(item["old"], item["new"]) + assert entry["reasoning"] == expected, case + amended += entry["reasoning"] != before["reasoning"] + current = verdicts.get(case) + if current is None: + assert entry == before, case + continue + assert ( + entry["judge_model"], + entry["judge_failure_source"], + entry["judge_failure_subtype"], + entry.get("judge_rejudged_on") or entry.get("judged_on_utc"), + ) == ( + current["judge_model"], + current["case_failure_source"], + current["case_failure_subtype"], + current["judged_at_utc"][:10], + ), case + assert current["judged_at_utc"][:10] == "2026-10-27", case + assert _flag_agrees(entry, current["reference_suspect"]), case + history = entry["judge_previous"] + assert history[:-1] == before.get("judge_previous", []), case + assert ( + history[-1]["judge_model"], + history[-1]["judge_failure_source"], + history[-1]["judge_failure_subtype"], + history[-1]["judged_on"], + ) == ( + before["judge_model"], + before["judge_failure_source"], + before["judge_failure_subtype"], + before.get("judge_rejudged_on") or before.get("judged_on_utc"), + ), case + replaced += 1 + # 42 restated decisions, each replacing release 20261014's verdict; each + # listed reasoning amendment changes its decision's text. + assert replaced == len(verdicts) == 42 + assert amended == len(reasoning) + + FLAG = st.fixed_dictionaries( {}, optional={ diff --git a/tests/test_call_provenance.py b/tests/test_call_provenance.py index bfa37b9d..c8d03940 100644 --- a/tests/test_call_provenance.py +++ b/tests/test_call_provenance.py @@ -1529,11 +1529,27 @@ def test_frames_without_the_columns_classify_as_unknown(): @pytest.mark.skipif( not FROZEN_US_PREDICTIONS.exists(), reason="frozen snapshot not checked out" ) -def test_the_frozen_us_run_predates_the_columns(): - """The frozen board predates the fields, so every household is unknown: - its replays are identified only by the audit's evidence (#228).""" +def test_the_frozen_us_run_records_the_columns_only_for_gpt_61_terra(): + """The board's earlier models predate the fields, so each of their + households is unknown: their replays are identified only by the audit's + evidence (#228). GPT-6.1 Terra, the first model run after them (release + 20261027), records them on every row, and every one of its 100 + households was answered live.""" header = pd.read_csv(FROZEN_US_PREDICTIONS, nrows=0) - assert not set(PROVENANCE) & set(header.columns) + assert set(PROVENANCE) <= set(header.columns) + frame = pd.read_csv( + FROZEN_US_PREDICTIONS, + usecols=["model", "scenario_id", "variable", *PROVENANCE], + ) + terra = frame["model"] == "gpt-6.1-terra" + assert frame.loc[~terra, list(PROVENANCE)].isna().all().all() + assert frame.loc[terra, list(PROVENANCE)].notna().all().all() + status = household_call_provenance(frame)["status"] + by_model = status.groupby(level="model").agg(lambda s: tuple(sorted(set(s)))) + assert by_model.pop("gpt-6.1-terra") == ("live",) + assert len(by_model) == 50 + assert set(by_model) == {("unknown",)} + assert (status.loc["gpt-6.1-terra"] == "live").sum() == 100 sample = pd.read_csv( FROZEN_US_PREDICTIONS, diff --git a/tests/test_date_argon_judge_verdicts.py b/tests/test_date_argon_judge_verdicts.py index 73837483..e148f9fd 100644 --- a/tests/test_date_argon_judge_verdicts.py +++ b/tests/test_date_argon_judge_verdicts.py @@ -12,7 +12,9 @@ import copy import hashlib import json +import subprocess import sys +from functools import cache from pathlib import Path import pytest @@ -28,10 +30,35 @@ DAY = "2026-10-14" # The committed spec, read once: the tests patch driver.load_spec. REAL_SPEC = driver.load_spec() +# The squash merge of #221, which committed this release's evidence. Release +# 20261027 later commits the triage wave in the working tree's copy +# (scripts/date_terra_judge_verdicts.py), which this script would refuse. +RELEASE_20261014_COMMIT = "bf845cbe4e92de495150c8660c35ea357d996a8c" + + +@cache +def _evidence_text() -> str: + shown = subprocess.run( + [ + "git", + "-C", + str(ROOT), + "show", + f"{RELEASE_20261014_COMMIT}:{dating.EVIDENCE.relative_to(ROOT)}", + ], + capture_output=True, + text=True, + ) + assert shown.returncode == 0, ( + f"the evidence at {RELEASE_20261014_COMMIT[:12]} needs git history; " + "fetch full history. " + shown.stderr + ) + return shown.stdout def _evidence() -> dict: - return json.loads(dating.EVIDENCE.read_text()) + """The evidence as release 20261014's commit holds it.""" + return json.loads(_evidence_text()) def _spec(**changes) -> dict: diff --git a/tests/test_date_terra_judge_verdicts.py b/tests/test_date_terra_judge_verdicts.py new file mode 100644 index 00000000..6b1f85d2 --- /dev/null +++ b/tests/test_date_terra_judge_verdicts.py @@ -0,0 +1,269 @@ +"""scripts/date_terra_judge_verdicts.py: the judge evidence of release +dashboard-data-20261027 (GPT-6.1 Terra, the references on policyengine-us +2.60.0). + +The release decides no wave. It commits release 20261014's triage wave, which +joined the evidence uncommitted: the wave names the commit that published it, +and each of its decisions gains the verdict that commit's record published. A +second pass writes the same evidence, and a wave beyond release 20261014's is +refused. Each decision on a case the release re-opened names its stage verdict. +""" + +from __future__ import annotations + +import copy +import hashlib +import json +import subprocess +import sys +from functools import cache +from pathlib import Path + +import pytest +from hypothesis import given, settings +from hypothesis import strategies as st + +ROOT = Path(__file__).resolve().parents[1] +sys.path.insert(0, str(ROOT / "scripts")) + +import date_terra_judge_verdicts as dating # noqa: E402 +import finish_terra as driver # noqa: E402 + +STAGE = ROOT / "results/local/terra/stage" +DAY = "2026-10-27" + + +@cache +def _shown(path: str) -> str: + shown = subprocess.run( + ["git", "-C", str(ROOT), "show", f"{driver.BASE_COMMIT}:{path}"], + capture_output=True, + text=True, + ) + assert shown.returncode == 0, ( + f"{path} at {driver.BASE_COMMIT[:12]} needs git history; fetch full " + "history. " + shown.stderr + ) + return shown.stdout + + +def _base_evidence() -> dict: + """The evidence as release 20261014 committed it: its triage wave + uncommitted.""" + return json.loads(_shown(str(dating.EVIDENCE.relative_to(ROOT)))) + + +def _evidence() -> dict: + return json.loads(dating.EVIDENCE.read_text()) + + +def _record(*extra) -> dict: + record = dating.committed_record() + return {**record, "adjudications": record["adjudications"] + list(extra)} + + +def _entry(scenario: str, *, suspect: bool, day: str = "2026-10-14") -> dict: + return { + "country": "us", + "scenario_id": scenario, + "variable": "snap", + "judge_model": driver.JUDGE_MODEL, + "judge_failure_source": "llm_error", + "judge_failure_subtype": "thresholds_rates", + "adjudicated_failure_source": "llm_error", + "adjudicated_failure_subtype": "thresholds_rates", + "adjudicated_on": day, + "adjudicator": "developer", + "judge_reference_suspect": suspect, + "reasoning": "MOCK", + "judge_rejudged_on": DAY, + } + + +def _bind(stage: Path, entry: dict, *, suspect: bool | None = None) -> None: + folder = stage / "audit" / "cases" / dating.case_id(entry) + folder.mkdir(parents=True, exist_ok=True) + verdict = { + "case_failure_source": entry["judge_failure_source"], + "case_failure_subtype": entry["judge_failure_subtype"], + "models": [], + "reference_suspect": entry["judge_reference_suspect"] + if suspect is None + else suspect, + } + raw = json.dumps(verdict).encode() + (folder / "verdict.json").write_bytes(raw) + (folder / "verdict.meta.json").write_text( + json.dumps( + { + "verdict_sha256": hashlib.sha256(raw).hexdigest(), + "judge_model_requested": driver.JUDGE_MODEL, + "judged_at_utc": f"{DAY}T09:00:00+00:00", + } + ) + ) + + +def test_the_fill_is_release_20261014s_squash_merge(): + assert dating.fill_release() == { + "commit": driver.BASE_COMMIT, + "release": "dashboard-data-20261014", + "pull_request": 221, + "committed_on": "2026-10-14", + } + + +def test_the_committed_evidence_is_release_20261014s_waves_all_filled(): + waves = _evidence()["wave_releases"] + assert list(waves) == dating.BASE_WAVES + assert all(release["commit"] for release in waves.values()) + assert waves["2026-10-14"] == dating.fill_release() + + +def test_the_committed_evidence_is_the_scripts_output_on_release_20261014s(): + """Differential: the script applied to the evidence release 20261014 + committed gives the committed evidence, and a second pass changes + nothing.""" + record = dating.committed_record() + once = dating.updated_evidence(_base_evidence(), record) + assert once == _evidence() + assert dating.updated_evidence(once, record) == once + # Only the triage wave and its two decisions' published verdicts change. + base = _base_evidence() + changed = sorted(c for c in once["cases"] if once["cases"][c] != base["cases"][c]) + assert changed == sorted( + dating.case_id(e) + for e in record["adjudications"] + if e["adjudicated_on"] in dating.FILL_WAVES + ) + for case in changed: + assert {k: v for k, v in once["cases"][case].items() if k != "published"} == ( + base["cases"][case] + ) + assert once["cases"][case]["published"]["commit"] == driver.BASE_COMMIT + + +def test_a_wave_beyond_release_20261014s_is_refused(): + with pytest.raises(SystemExit, match="decides no wave"): + dating.updated_evidence( + _base_evidence(), _record(_entry("scenario_900", suspect=False, day=DAY)) + ) + waves = _evidence()["wave_releases"] + extra = {**waves, DAY: {"commit": None, "release": driver.RELEASE_TAG}} + with pytest.raises(SystemExit, match="not release 20261014's"): + dating.base_wave_releases(extra) + reordered = dict(reversed(list(waves.items()))) + with pytest.raises(SystemExit, match="not release 20261014's"): + dating.base_wave_releases(reordered) + + +def test_a_wave_filled_otherwise_or_left_unfilled_is_refused(): + record = dating.committed_record() + other = _base_evidence() + other["wave_releases"]["2026-10-14"] = { + **dating.fill_release(), + "commit": "f" * 40, + } + with pytest.raises(SystemExit, match="filled otherwise"): + dating.updated_evidence(other, record) + foreign = _base_evidence() + foreign["wave_releases"]["2026-10-14"]["release"] = "MOCK" + with pytest.raises(SystemExit, match="not release 20261014's"): + dating.updated_evidence(foreign, record) + late = _base_evidence() + late["wave_releases"]["2026-10-14"]["adjudications_written_on"] = "2026-10-15" + with pytest.raises(SystemExit, match="written after"): + dating.updated_evidence(late, record) + unfilled = _base_evidence() + unfilled["wave_releases"]["2026-10-10"]["commit"] = None + with pytest.raises(SystemExit, match="unfilled"): + dating.updated_evidence(unfilled, record) + + +def test_restatements_name_each_reopened_decisions_stage_verdict(tmp_path, monkeypatch): + entries = [ + _entry("scenario_900", suspect=False), + _entry("scenario_901", suspect=True), + ] + for entry in entries: + _bind(tmp_path, entry) + provenance = tmp_path / "judge_provenance.json" + provenance.write_text( + json.dumps({"verdicts": [{"case_id": dating.case_id(entries[0])}]}) + ) + monkeypatch.setattr(driver, "JUDGE_PROVENANCE", provenance) + out = dating.restatements(tmp_path, {"adjudications": entries}) + assert list(out["cases"]) == [dating.case_id(entries[0])] + found = out["cases"][dating.case_id(entries[0])] + assert found["judged_at_utc"][:10] == DAY + assert found["reference_suspect"] is False + assert out["base_commit"] == driver.BASE_COMMIT + _bind(tmp_path, entries[0], suspect=True) + with pytest.raises(SystemExit, match="does not name its verdict"): + dating.restatements(tmp_path, {"adjudications": entries}) + folder = tmp_path / "audit" / "cases" / dating.case_id(entries[0]) + (folder / "verdict.json").write_text("{}") + with pytest.raises(SystemExit, match="does not bind"): + dating.restatements(tmp_path, {"adjudications": entries}) + + +FIELDS = ["judge_model", "judge_failure_source", "judge_failure_subtype", "day"] + + +@settings(max_examples=200, deadline=None) +@given( + changed=st.sets(st.sampled_from(FIELDS)), + flagged=st.booleans(), + raised=st.booleans(), + sourced=st.booleans(), +) +def test_judge_disagreements_finds_exactly_the_departures( + changed, flagged, raised, sourced +): + """A decision departs from its verdict in exactly the fields that differ, + and in the flag unless it agrees or is set from an earlier run that + judge_reference_suspect_source names.""" + verdict = { + "case_failure_source": "llm_error", + "case_failure_subtype": "thresholds_rates", + "reference_suspect": raised, + } + meta = { + "judge_model_requested": "claude-opus-5-5", + "judged_at_utc": f"{DAY}T01:00:00Z", + } + entry = { + "judge_model": "MOCK" if "judge_model" in changed else "claude-opus-5-5", + "judge_failure_source": "MOCK" + if "judge_failure_source" in changed + else "llm_error", + "judge_failure_subtype": "MOCK" + if "judge_failure_subtype" in changed + else "thresholds_rates", + "judge_rejudged_on": "2026-10-28" if "day" in changed else DAY, + "judge_reference_suspect": flagged, + } + if sourced: + entry["judge_reference_suspect_source"] = "MOCK earlier run" + flag_wrong = flagged != raised and not (flagged and not raised and sourced) + problems = dating.judge_disagreements(entry, verdict, meta) + assert len(problems) == len(changed) + flag_wrong + + +@pytest.mark.skipif(not STAGE.is_dir(), reason="the exported stage is local") +def test_the_committed_verdicts_are_the_stages(): + """Local: the committed docs/terra/judge_verdicts_20261027.json is the + script's output on the exported stage.""" + committed = json.loads(dating.OUT.read_text()) + assert dating.restatements(STAGE, dating.committed_record()) == committed + assert len(committed["cases"]) == 42 + + +def test_the_restated_record_is_unchanged_in_every_wave(): + """The record decides every case release 20261014 decided, in the same + waves (copied so the tests cannot change it).""" + record = copy.deepcopy(dating.committed_record()) + dating.require_no_new_waves(record) + assert {e["adjudicated_on"] for e in record["adjudications"]} == set( + dating.BASE_WAVES + ) diff --git a/tests/test_disclosures.py b/tests/test_disclosures.py index 6cd217d4..ec178890 100644 --- a/tests/test_disclosures.py +++ b/tests/test_disclosures.py @@ -288,14 +288,16 @@ def test_audit_disclosures_use_the_frozen_legacy_threshold_universe(): # adds Claude Haiku 5.5's rows and moves the scored outputs. Release # 20261014 adds Gemini 4 Argon's and Muse Spark 1.3's rows (262 annotated # misses, 111 unannotated rows below full bounded score) on unchanged - # references and exclusions. The app's summarizeAuditUniverse recomputes - # the same counts from the payload (app/tests/auditUniverse.test.ts). + # references and exclusions. Release 20261027 adds GPT-6.1 Terra's rows + # and moves four scored references (9,050 annotated, 9,046 exact misses, + # 2,407 unannotated). The app's summarizeAuditUniverse recomputes the same + # counts from the payload (app/tests/auditUniverse.test.ts). assert counts == { - "annotated": 8_765, - "exact_misses": 8_761, - "annotated_exact_misses": 8_761, + "annotated": 9_050, + "exact_misses": 9_046, + "annotated_exact_misses": 9_046, "annotated_exact_hits": 4, - "unannotated_below_full_bounded_score": 2_329, + "unannotated_below_full_bounded_score": 2_407, } for path in ( @@ -613,20 +615,20 @@ def test_rendered_pdf_prints_dollar_amounts_without_escapes(): def _paper_engine_times() -> tuple[str, str]: - """The paper's engine sentences, as the timing record dates them.""" - timing = json.loads( - (ROOT / "reference_audit/2026-09-28/verification/sweep_timing.json").read_text() - ) - # The record is the 2026-09-29 move's, whatever upgrades follow it. - engine = r.september_upgrade.engine_version - uploaded = timing["pypi"]["wheel_uploaded_at_utc"][engine] - read_at = timing["pypi"]["read_at_utc"] + """The paper's engine sentences for the current references, as the timing + record of the move to the current engine dates them. Earlier moves' times + stay in their audit records.""" + from policybench.paper_results import uploaded_phrase + + timing = json.loads(OCTOBER_TIMING.read_text()) + engine = r.policyengine_us_version + assert timing["reference_sweep"]["engine"] == engine + began = timing["reference_sweep"]["first_output_at_utc"][:10] + uploaded = uploaded_phrase(timing["pypi"]["wheel_uploaded_at_utc"][engine], began) return ( - "the newest release when it began sweeping the references that day " - f"(uploaded {uploaded[11:16]} UTC)", - f"policyengine-us {timing['pypi']['newest_at_read']}, the newest release " - f"when PolicyBench checked PyPI on {read_at[:10]} at {read_at[11:16]} UTC, " - f"gives the same value as {engine}", + f"policyengine-us {engine} was the newest release when PolicyBench began " + f"sweeping the references on {began} ({uploaded}).", + _publication_check_sentence(timing, engine), ) @@ -697,21 +699,46 @@ def test_pdf_running_text_joins_a_sentence_across_a_page_break(monkeypatch): def test_paper_takes_its_engine_times_from_the_timing_record(): - """The paper renders both clock times from sweep_timing.json through - paper_results; its source hard-codes none.""" + """The paper renders the current engine's clock times from its move's + sweep_timing.json through paper_results; its source hard-codes none, and + it states no earlier move's times, which would describe engines the + references have left.""" source = PAPER.read_text() assert re.search(r"\d\d:\d\d UTC", source) is None - assert "r.reference_engine_uploaded_utc" in source - assert "r.publication_check_pypi_read_utc" in source + assert "r.engine_upgrade_timing_sentence" in source + for stale in ( + "r.reference_engine_uploaded_utc", + "r.publication_check_pypi_read_utc", + "r.publication_check_policyengine_us_version", + "r10.engine_upgrade_timing_sentence", + "r12.engine_upgrade_timing_sentence", + ): + assert stale not in source, stale text = _html_text() for sentence in _paper_engine_times(): assert sentence in text, sentence +def _across_page_breaks(sentence: str) -> re.Pattern: + """The sentence as extracted PDF text can carry it: a page break may put + the page number between any two of its words.""" + words = [re.escape(word) for word in sentence.split()] + return re.compile(r" (?:\d{1,3} )?".join(words)) + + +def test_across_page_breaks_tolerates_only_a_page_number(): + pattern = _across_page_breaks("checked PyPI on 2026-10-28 at 04:44 UTC") + assert pattern.search("checked PyPI on 2026-10-28 26 at 04:44 UTC") + assert pattern.search("checked PyPI on 2026-10-28 at 04:44 UTC") + assert not pattern.search("checked PyPI on 2026-10-28 at 04:45 UTC") + assert not pattern.search("checked PyPI on 2026-10-29 at 04:44 UTC") + assert not pattern.search("checked PyPI on 2026-10-28 later at 04:44 UTC") + + def test_rendered_pdf_takes_its_engine_times_from_the_timing_record(): text = _straight_quotes(re.sub(r"\s+", " ", _pdf_text())) for sentence in _paper_engine_times(): - assert sentence in text, sentence + assert _across_page_breaks(sentence).search(text), sentence def _engine_groups(exclusions) -> list[tuple[str, int]]: @@ -831,10 +858,10 @@ def test_newest_engine_claims_are_anchored_to_a_time(): assert any(phrase in window for phrase in anchored), (path.name, window) -# The timing record of the move to the current engine (the 2026-10-12 audit's; -# the 2026-10-09 audit timed the move to 2.38.6 that preceded it). +# The timing record of the move to the current engine (the 2026-10-22 audit's; +# the 2026-10-12 audit timed the move to 2.41.0 that preceded it). OCTOBER_TIMING = ( - ROOT / "reference_audit/2026-10-12-engine-upgrade/verification/sweep_timing.json" + ROOT / "reference_audit/2026-10-22-engine-upgrade/verification/sweep_timing.json" ) @@ -892,8 +919,10 @@ def test_card_states_the_engines_behind_scored_and_excluded_references(): f"on ({groups}), and PolicyBench re-reviewed the {recheck} of them that " f"move on {engine}; all {recheck} stay excluded." ) in card - # The 2026-09-29 move: the timing record's upload time of its engine, and - # when PolicyBench read PyPI for that publication check. + # The 2026-09-29 move: the timing record's upload time of its engine. That + # day's later PyPI check stays in its audit record, which must still name + # the release it checked; the card, like the paper, leaves that chronology + # out (release reviews r1 and r2). with (ROOT / "reference_audit/2026-09-28/verification/latest_final_2170.csv").open( newline="" ) as source: @@ -904,7 +933,6 @@ def test_card_states_the_engines_behind_scored_and_excluded_references(): ) september = timing["reference_sweep"]["engine"] uploaded = timing["pypi"]["wheel_uploaded_at_utc"][september] - read_at = timing["pypi"]["read_at_utc"] assert timing["pypi"]["newest_at_read"] == check assert ( f"on {timing['reference_sweep']['first_output_at_utc'][:10]}, to " @@ -912,11 +940,9 @@ def test_card_states_the_engines_behind_scored_and_excluded_references(): f"the references that day (uploaded {uploaded[11:16]} UTC)." ) in card assert ( - f"policyengine-us {check}, the newest release when PolicyBench checked " - f"PyPI on {read_at[:10]} at {read_at[11:16]} UTC, gave the same value as " - f"{september} for all {len(rows):,} outputs under the same conventions and " - "adapter." - ) in card + f"policyengine-us {check}, the newest release when PolicyBench checked" + not in card + ) # The move to the current engine: its sweep's timing record, checked last # so that a missing record does not hide the checks above. assert OCTOBER_TIMING.is_file(), ( @@ -939,7 +965,6 @@ def test_card_states_the_engines_behind_scored_and_excluded_references(): assert sorted(set(re.findall(r"\b\d\d:\d\d UTC", card))) == sorted( { f"{uploaded[11:16]} UTC", - f"{read_at[11:16]} UTC", f"{uploaded_now[11:16]} UTC", f"{october_read[11:16]} UTC", } @@ -1013,30 +1038,51 @@ def test_card_counts_follow_the_frozen_records(): assert f"moves {count_word(new)} Indiana households' local income tax" in ( october_10 ) - # The October 13 move to the current engine: it restores outputs earlier - # releases excluded, none of them still scored, and changes nothing else. + # The October 13 move to 2.41.0: it restores outputs earlier releases + # excluded, none of them still scored, and changes nothing else. + v12 = r.upgrade_view("2.41.0") october = card[card.index("On 2026-10-13 PolicyBench moved the references") :] - october = october[: october.index("## ")] - assert ( - f"from {r.previous_policyengine_us_version} to {r.policyengine_us_version}" - in (october) - ) - assert r.engine_upgrade_restored_ruled_count == 0 + october = october[: october.index("On 2026-10-23 PolicyBench moved")] + assert f"from {v12.previous_policyengine_us_version} to 2.41.0" in october + assert v12.engine_upgrade_restored_ruled_count == 0 assert ( "The new version fixes the defects behind " - f"{count_word(r.engine_upgrade_restored_count)} outputs. Earlier releases " - "excluded them, and they return to scoring." + f"{count_word(v12.engine_upgrade_restored_count)} outputs. Earlier " + "releases excluded them, and they return to scoring." ) in october - for label, count, prs in r.engine_upgrade_restored_fixes: + for label, count, prs in v12.engine_upgrade_restored_fixes: assert label in october, label assert all(f"#{pr}" in october for pr in prs), (label, prs) if count > 1: assert f"{count_word(count)} outputs)" in october, label - assert r.engine_upgrade_change_summary_sentence == ( + assert v12.engine_upgrade_change_summary_sentence == ( "The move changes no scored reference, by any amount, and removes no " "output from scoring." ) - assert r.engine_upgrade_change_summary_sentence in october + assert v12.engine_upgrade_change_summary_sentence in october + # The October 23 move to the current engine: it restores and removes + # nothing, and changes four scored references for law in force before the + # freeze, each cause named with its pull request. + current = card[card.index("On 2026-10-23 PolicyBench moved the references") :] + current = current[: current.index("## ")] + assert ( + f"from {r.previous_policyengine_us_version} to {r.policyengine_us_version}" + in current + ) + assert r.engine_upgrade_restored_count == r.engine_upgrade_new_exclusion_count == 0 + assert ( + "The move returns no excluded output to scoring and removes none from scoring." + ) in current + assert ( + f"It changes {count_word(r.engine_upgrade_scored_change_count)} scored " + "references, each for law in force before the freeze." + ) in current + prs = re.findall(r"#(\d+)", r.engine_upgrade_scored_change_sentence) + assert prs and all(f"#{pr}" in current for pr in prs), prs + assert ( + f"re-reviewed the {r.engine_upgrade_rechecked_count} excluded outputs " + f"whose values move on {r.policyengine_us_version}; all stay excluded." + ) in current # The exclusion breakdown. assert ( f"{_sentence_number(r.excluded_output_count)} outputs in " diff --git a/tests/test_finish_terra.py b/tests/test_finish_terra.py new file mode 100644 index 00000000..cdcb0b9a --- /dev/null +++ b/tests/test_finish_terra.py @@ -0,0 +1,5428 @@ +"""Terra's one-model release keeps Argon's gates and installs the audited build. + +Runs, audits and payloads below are synthetic. The builder compatibility test +reads the committed October 22 build and reconstructs its narratives offline +inside pytest's temporary directory. Nothing writes published data or calls an +engine, provider or network service. +""" + +from __future__ import annotations + +import copy +import csv +import functools +import hashlib +import inspect +import json +import re +import shutil +import subprocess +import sys +import tempfile +from collections import Counter +from pathlib import Path +from types import SimpleNamespace + +import pandas as pd +import pytest +from hypothesis import HealthCheck, given, settings +from hypothesis import strategies as st + +sys.path.insert(0, str(Path(__file__).resolve().parents[1] / "scripts")) + +import finish_terra as driver # noqa: E402 +import release_20261006 # noqa: E402 + +from policybench.audit import AUDIT_OUTPUT_SCHEMA # noqa: E402 +from policybench.dashboard_schema import ( # noqa: E402 + validate_dashboard_payload as REAL_DASHBOARD_VALIDATOR, +) + +REPO = Path(__file__).resolve().parents[1] +NEW, SLUG = "gpt-6.1-terra", "terra" +SNAPSHOT_PATH = Path("paper/snapshot/20260501/runs") / driver.RUN_NAME +CSV_NAME = "reference_outputs.csv" +META_NAME = "reference_outputs.csv.meta.json" +EXCLUSIONS_NAME = "reference_exclusions.json" +MOVED = { + ("scenario_028", "free_school_meals_eligible"): 1.0, + ("scenario_031", "snap"): 288.0, + ("scenario_117", "free_school_meals_eligible"): 1.0, + ("scenario_123", "free_school_meals_eligible"): 1.0, +} + + +def sha(value: bytes | Path) -> str: + return hashlib.sha256( + value.read_bytes() if isinstance(value, Path) else value + ).hexdigest() + + +@functools.cache +def base_blob(path: Path) -> bytes: + result = subprocess.run( + ["git", "-C", str(REPO), "show", f"{driver.BASE_COMMIT}:{path.as_posix()}"], + check=True, + capture_output=True, + ) + return result.stdout + + +def base_references(directory: Path) -> Path: + directory.mkdir(parents=True, exist_ok=True) + for name in driver.REFERENCE_FILES: + (directory / name).write_bytes(base_blob(SNAPSHOT_PATH / name)) + return directory + + +def real_spec() -> dict: + return json.loads((REPO / driver.SPEC_PATH).read_text()) + + +def test_terra_alone_joins_the_50_model_base(): + assert driver.MODELS == {SLUG: NEW} + assert (driver.BASE_MODELS, driver.BOARD_MODELS) == (50, 51) + assert (driver.BASE_OUTPUTS, driver.BASE_EXCLUSIONS, driver.BASE_SCORED) == ( + 1984, + 49, + 1935, + ) + assert driver.BASE_TAG == "dashboard-data-20261014" + assert driver.BASE_COMMIT == "bf845cbe4e92de495150c8660c35ea357d996a8c" + assert driver.SEED_RELEASE_COMMIT == driver.BASE_COMMIT + assert driver.JUDGE_TEMPLATE_VERSION == 2 + assert driver.REWORDED_SINCE_SEED == frozenset() + + +def test_the_spec_starts_without_proposals_or_adjudications(): + spec = real_spec() + assert spec["release_tag"] == driver.RELEASE_TAG + assert spec["base_tag"] == driver.BASE_TAG + assert spec["base_sha256"] == driver.BASE_SHA256 + assert spec["proposals"] == [] + assert spec["adjudications"] == [] + assert spec["triage_adjudications"] == [] + + +def test_the_base_pointer_and_reference_pins_are_the_release_bytes(tmp_path): + pointer = json.loads(base_blob(Path("app/src/data.artifact.json"))) + assert pointer["tag"] == driver.BASE_TAG + assert pointer["sha256"] == driver.BASE_SHA256 + directory = base_references(tmp_path / "base") + driver.verify_reference_pins(directory, "base") + assert set(driver.BASE_REFERENCE_SHA256) == set(driver.REFERENCE_FILES) + assert { + name: sha(directory / name) for name in driver.REFERENCE_FILES + } == driver.BASE_REFERENCE_SHA256 + + +@pytest.fixture +def runs(tmp_path): + root = tmp_path / "runs" + run = root / SLUG / "run" + run.mkdir(parents=True) + driver.write_json( + run / "run_state.json", + {"model": NEW, "completed": 100, "total": 100, "stopped_reason": None}, + ) + (run / "predictions.csv").write_text("model,scenario_id,variable\n") + return root + + +def test_discovery_finds_only_terra(runs): + extra = runs / "scratch/run" + extra.mkdir(parents=True) + driver.write_json(extra / "run_state.json", {"model": "other"}) + found = driver.discover_new_models(runs) + assert [(run.slug, run.model) for run in found] == [(SLUG, NEW)] + + +@pytest.mark.parametrize( + "changes", + [ + {"completed": 99}, + {"total": 0, "completed": 0}, + {"total": True, "completed": True}, + {"total": 100.0}, + {"stopped_reason": "budget"}, + {"stopped_reason": ""}, + {"model": "gpt-6.1-sol"}, + ], +) +def test_discovery_refuses_an_unfinished_or_different_run(runs, changes): + path = runs / SLUG / "run/run_state.json" + state = json.loads(path.read_text()) + driver.write_json(path, {**state, **changes}) + with pytest.raises(SystemExit, match="refusing incomplete additions"): + driver.discover_new_models(runs) + + +@pytest.mark.parametrize("name", ["predictions.csv", "run_state.json"]) +def test_discovery_requires_both_run_files(runs, name): + (runs / SLUG / "run" / name).unlink() + with pytest.raises(SystemExit, match=SLUG): + driver.discover_new_models(runs) + + +def test_pin_inputs_hashes_both_completed_run_files(runs, tmp_path, monkeypatch): + pins = tmp_path / "pins.json" + monkeypatch.setattr(driver, "INPUT_PINS", pins) + driver.main(["--step", "pin-inputs", "--runs-root", str(runs)]) + record = json.loads(pins.read_text()) + assert record["inputs"] == { + SLUG: { + "run": f"runs/{SLUG}/run", + "sha256": { + name: sha(runs / SLUG / "run" / name) for name in driver.PINNED_INPUTS + }, + } + } + + +def scratch_commit(root: Path, message: str) -> None: + git = [ + "git", + "-C", + str(root), + "-c", + "core.hooksPath=/dev/null", + "-c", + "commit.gpgsign=false", + "-c", + "user.name=Test", + "-c", + "user.email=test@example.invalid", + ] + subprocess.run([*git, "add", "."], check=True) + subprocess.run([*git, "commit", "--allow-empty", "-qm", message], check=True) + + +@pytest.fixture +def pinned_repo(tmp_path, monkeypatch): + root = tmp_path / "repo" + pins = root / driver.INPUT_PINS_PATH + pins.parent.mkdir(parents=True) + record = { + "inputs": { + SLUG: { + "sha256": { + "predictions.csv": "a" * 64, + "run_state.json": "b" * 64, + } + } + } + } + driver.write_json(pins, record) + subprocess.run(["git", "-C", str(root), "init", "-q"], check=True) + scratch_commit(root, "input pins") + monkeypatch.setattr(driver, "ROOT", root) + monkeypatch.setattr(driver, "INPUT_PINS", pins) + return pins, record + + +def test_input_pins_bind_the_committed_bytes(pinned_repo): + pins, record = pinned_repo + assert driver.committed_input_pins() == {SLUG: record["inputs"][SLUG]["sha256"]} + record["inputs"][SLUG]["sha256"]["predictions.csv"] = "c" * 64 + driver.write_json(pins, record) + with pytest.raises(SystemExit, match="differs from its HEAD commit"): + driver.committed_input_pins() + + +@pytest.mark.parametrize( + "inputs", + [ + {}, + {SLUG: {"sha256": {"predictions.csv": "a" * 64}}}, + { + SLUG: {"sha256": {"predictions.csv": "a", "run_state.json": "b"}}, + "other": {}, + }, + ], +) +def test_incomplete_input_pins_are_refused(pinned_repo, inputs): + pins, _ = pinned_repo + driver.write_json(pins, {"inputs": inputs}) + scratch_commit(driver.ROOT, "changed pins") + with pytest.raises(SystemExit, match="does not pin"): + driver.committed_input_pins() + + +@pytest.mark.parametrize("tampering", ["payload", "model_count"]) +def test_base_payload_loader_checks_synthetic_committed_blob( + tmp_path, monkeypatch, tampering +): + import gzip + + root = tmp_path / "repo" + snapshot = root / SNAPSHOT_PATH + snapshot.mkdir(parents=True) + path = snapshot / "data.json.gz" + country = {"modelStats": [{"model": "incumbent", "accuracy": 1.0}]} + live = {"countries": {"us": country}} + path.write_bytes(gzip.compress(json.dumps(country).encode())) + subprocess.run(["git", "-C", str(root), "init", "-q"], check=True) + scratch_commit(root, "synthetic baseline payload") + monkeypatch.setattr(driver, "ROOT", root) + monkeypatch.setattr(driver, "SNAPSHOT", snapshot) + monkeypatch.setattr(driver, "BASE_COMMIT", "HEAD") + monkeypatch.setattr(driver, "BASE_MODELS", 1) + monkeypatch.setattr( + driver, "BASE_SHA256", hashlib.sha256(json.dumps(live).encode()).hexdigest() + ) + assert driver.base_payload_from_commit() == live + + changed = {"modelStats": [{"model": "other", "accuracy": 0.0}]} + if tampering == "model_count": + changed["modelStats"].append({"model": "extra", "accuracy": 0.0}) + path.write_bytes(gzip.compress(json.dumps(changed).encode())) + # A working-tree replacement cannot become the baseline implicitly. + assert driver.base_payload_from_commit() == live + scratch_commit(root, "changed synthetic baseline payload") + if tampering == "model_count": + changed_live = {"countries": {"us": changed}} + monkeypatch.setattr( + driver, + "BASE_SHA256", + hashlib.sha256(json.dumps(changed_live).encode()).hexdigest(), + ) + message = "base payload SHA256 mismatch" if tampering == "payload" else "1 models" + with pytest.raises(SystemExit, match=message): + driver.base_payload_from_commit() + + +@pytest.mark.parametrize("prediction, flag", [("0", True), ("", False)]) +def test_parse_failure_flags_are_derived_from_numeric_predictions( + tmp_path, prediction, flag +): + stage = tmp_path / "stage" + us = stage / "publish" / driver.RUN_NAME / "us" + us.mkdir(parents=True) + (us / "reference_outputs.csv").write_text( + "scenario_id,variable,value\ns1,free_school_meals_eligible,1\n" + ) + (us / "predictions.csv").write_text( + f"model,scenario_id,variable,prediction\n{NEW},s1,free_school_meals_eligible,{prediction}\n" + ) + audit = stage / "audit" + audit.mkdir() + item = { + "case_id": "us__s1__free_school_meals_eligible", + "scenario_id": "s1", + "variable": "free_school_meals_eligible", + "wrong_models": [NEW], + "parse_failure_only": flag, + } + (audit / "cases.jsonl").write_text(json.dumps(item) + "\n") + before = { + p.relative_to(stage): p.read_bytes() for p in stage.rglob("*") if p.is_file() + } + with pytest.raises(SystemExit, match="parse_failure_only disagrees"): + driver.verify_parse_failure_flags(stage) + assert { + p.relative_to(stage): p.read_bytes() for p in stage.rglob("*") if p.is_file() + } == before + item["parse_failure_only"] = not flag + (audit / "cases.jsonl").write_text(json.dumps(item) + "\n") + driver.verify_parse_failure_flags(stage) + + +@pytest.fixture +def combined_audit_stage(tmp_path): + stage = tmp_path / "stage" + us = stage / "publish" / driver.RUN_NAME / "us" + us.mkdir(parents=True) + (us / "reference_outputs.csv").write_text( + "scenario_id,variable,value\ns1,free_school_meals_eligible,1\n" + ) + (us / "predictions.csv").write_text( + "model,scenario_id,variable,prediction,cost_usd\n" + f"{NEW},s1,free_school_meals_eligible,0,2\n" + ) + audit = stage / "audit" + audit.mkdir() + (audit / "cases.jsonl").write_text( + json.dumps( + { + "case_id": "us__s1__free_school_meals_eligible", + "scenario_id": "s1", + "variable": "free_school_meals_eligible", + "wrong_models": [NEW], + "parse_failure_only": False, + } + ) + + "\n" + ) + return stage, us + + +@pytest.mark.parametrize("consumer", ["parse_gate", "build", "prepare", "render"]) +def test_combined_audit_consumers_refuse_a_shadow_added_during_reference_read( + combined_audit_stage, monkeypatch, consumer +): + from policybench.audit import build_audit_cases, prepare_audit + + stage, us = combined_audit_stage + combined = us / "predictions.csv" + before = combined.read_bytes() + read_csv = pd.read_csv + inserted = [] + + def introduce_shadow(path, *args, **kwargs): + if Path(path).name == "reference_outputs.csv" and not inserted: + shadow = Path(path).parent / "by_model/shadow.csv" + shadow.parent.mkdir() + shadow.write_bytes(before.replace(b",0,2\n", b",0,0\n")) + inserted.append(shadow) + return read_csv(path, *args, **kwargs) + + # The shadow appears only after the existing entry guard has passed. + driver.require_combined_predictions(us.parent) + monkeypatch.setattr(pd, "read_csv", introduce_shadow) + refusal = None + try: + if consumer == "parse_gate": + driver.verify_parse_failure_flags(stage) + elif consumer == "build": + build_audit_cases(us, prediction_reader=driver.load_combined_predictions) + elif consumer == "prepare": + prepare_audit( + us, + stage / "audit", + template_version=driver.JUDGE_TEMPLATE_VERSION, + prediction_reader=driver.load_combined_predictions, + ) + else: + sources = {name: b"{}" for name in driver.UPGRADED_FILES} | { + driver.CSV_NAME: (us / "reference_outputs.csv").read_bytes(), + driver.EXPLANATIONS_NAME: ( + b"scenario_id,variable,reference_explanation\n" + b"s1,free_school_meals_eligible,Synthetic derivation.\n" + ), + } + driver.render_audit_with(us.parent, sources, {}) + except SystemExit as error: + refusal = str(error) + assert inserted + assert combined.read_bytes() == before + assert refusal is not None and "by_model would shadow" in refusal + + +def test_combined_audit_reader_never_discovers_alternatives_or_writes( + combined_audit_stage, monkeypatch +): + from policybench.audit import build_audit_cases, prepare_audit + from policybench.case_annotations import wrong_prediction_rows + + stage, us = combined_audit_stage + before = (us / "predictions.csv").read_bytes() + + def forbidden_loader(*args, **kwargs): + pytest.fail( + "the audit consulted the loader that discovers and writes predictions" + ) + + monkeypatch.setattr( + "policybench.case_annotations.load_predictions", forbidden_loader + ) + assert len(driver.verify_parse_failure_flags(stage)[0]) == 1 + assert ( + len( + wrong_prediction_rows( + us, prediction_reader=driver.load_combined_predictions + ) + ) + == 1 + ) + assert ( + len(build_audit_cases(us, prediction_reader=driver.load_combined_predictions)) + == 1 + ) + assert ( + len( + prepare_audit( + us, + stage / "prepared", + template_version=driver.JUDGE_TEMPLATE_VERSION, + prediction_reader=driver.load_combined_predictions, + ) + ) + == 1 + ) + assert (us / "predictions.csv").read_bytes() == before + (us / "predictions.csv").rename(us / "predictions.csv.gz") + with pytest.raises(SystemExit, match="missing combined predictions.csv"): + driver.load_combined_predictions(us) + + +@pytest.fixture +def predictions(): + return pd.DataFrame( + { + "model": [NEW, NEW], + "scenario_id": ["s1", "s1"], + "variable": ["snap", "ssi"], + "prediction": [0, 1], + } + ) + + +def test_equal_row_counts_do_not_hide_substituted_keys(predictions): + changed = predictions.copy() + changed.loc[1, "variable"] = "other" + with pytest.raises(SystemExit, match="keys differ"): + driver.validate_keys(changed, predictions, NEW) + + +def test_duplicate_prediction_keys_are_refused(predictions): + with pytest.raises(SystemExit, match="duplicate prediction keys"): + driver.validate_keys( + pd.concat([predictions, predictions.iloc[:1]]), predictions, NEW + ) + + +def test_predictions_cannot_name_another_model(predictions): + with pytest.raises(SystemExit, match="unexpected model"): + driver.validate_keys(predictions, predictions, "other") + + +def provenance_frame(**changes): + return pd.DataFrame( + [ + { + "model": NEW, + "scenario_id": "s1", + "variable": "snap", + "live_calls": 2, + "cache_hit_calls": 1, + "live_elapsed_seconds": 2.0, + "elapsed_seconds": 3.0, + **changes, + } + ] + ) + + +@pytest.mark.parametrize( + "changes", + [ + {"live_calls": -1}, + {"cache_hit_calls": -1}, + {"live_calls": 0.5}, + {"cache_hit_calls": None}, + {"live_elapsed_seconds": float("nan")}, + {"live_elapsed_seconds": float("inf")}, + {"live_elapsed_seconds": -1}, + {"live_elapsed_seconds": 4}, + {"elapsed_seconds": float("nan")}, + {"elapsed_seconds": -1}, + {"live_calls": 0, "cache_hit_calls": 0}, + {"live_calls": 0, "cache_hit_calls": 1, "live_elapsed_seconds": 1}, + ], +) +def test_rows_need_valid_live_and_cache_call_disclosures(changes): + with pytest.raises(SystemExit): + driver.verify_call_provenance(provenance_frame(**changes), NEW) + + +@settings(max_examples=40, deadline=None) +@given( + live=st.integers(0, 20), + cached=st.integers(1, 20), + elapsed=st.floats(0, 1000, allow_nan=False, allow_infinity=False), +) +def test_valid_call_disclosures_preserve_all_source_columns(live, cached, elapsed): + frame = provenance_frame( + live_calls=live, + cache_hit_calls=cached, + live_elapsed_seconds=elapsed if live else 0, + elapsed_seconds=elapsed, + ) + original = frame.copy(deep=True) + driver.verify_call_provenance(frame, NEW) + pd.testing.assert_frame_equal(frame, original) + + +@pytest.mark.parametrize( + "column", ["live_calls", "cache_hit_calls", "live_elapsed_seconds"] +) +def test_modern_run_disclosures_cannot_be_omitted(column): + with pytest.raises(SystemExit): + driver.verify_call_provenance(provenance_frame().drop(columns=[column]), NEW) + + +@pytest.mark.parametrize( + "column", + [ + "live_calls", + "cache_hit_calls", + "live_elapsed_seconds", + "elapsed_seconds", + "cost_usd", + "provider_system_fingerprint", + ], +) +def test_folded_rows_preserve_every_original_disclosure(tmp_path, column): + stage = tmp_path / "stage" + inputs = stage / "inputs" / SLUG + inputs.mkdir(parents=True) + us = stage / "publish" / driver.RUN_NAME / "us" + us.mkdir(parents=True) + frame = provenance_frame(cost_usd="", provider_system_fingerprint="fp_synthetic") + frame.to_csv(inputs / "predictions.csv", index=False) + frame.to_csv(us / "predictions.csv", index=False) + assert driver.new_model_row_differences(stage) == [] + frame[column] = "changed" + frame.to_csv(us / "predictions.csv", index=False) + assert any( + column in difference for difference in driver.new_model_row_differences(stage) + ) + + +RUN_COLUMNS = ( + "model", + "scenario_id", + "variable", + "prediction", + "explanation", + "raw_response", + "error", + "prompt_tokens", + "completion_tokens", + "total_tokens", + "reasoning_tokens", + "cached_prompt_tokens", + "cache_write_prompt_tokens", + "provider_reported_cost_usd", + "reconstructed_cost_usd", + "total_cost_usd", + "cost_is_estimated", + "estimated_cost_usd", + "elapsed_seconds", + "live_calls", + "cache_hit_calls", + "live_elapsed_seconds", + "request_started_at", + "request_completed_at", + "provider_resolved_model", + "provider_system_fingerprint", + "request_id", + "condition", + "temperature", +) + + +def write_csv(path: Path, header, rows): + with path.open("w", newline="") as stream: + writer = csv.DictWriter( + stream, fieldnames=header, lineterminator="\n", quoting=csv.QUOTE_ALL + ) + writer.writeheader() + writer.writerows(rows) + + +def read_csv_text(path: Path): + with path.open(newline="") as stream: + reader = csv.DictReader(stream) + return reader.fieldnames, list(reader) + + +def restoration_fixture(root: Path, *, cells=None): + """A pandas fold with promoted call counts and an untouched incumbent.""" + root.mkdir(parents=True, exist_ok=True) + source = root / "source.csv" + rows = [] + for index, variable in enumerate(("snap", "ssi")): + row = dict.fromkeys(RUN_COLUMNS, "") + row.update( + { + "model": NEW, + "scenario_id": "s1", + "variable": variable, + "prediction": "0.0", + "explanation": 'Synthetic, "quoted" answer.\nNext line.', + "live_calls": str(index + 1), + "cache_hit_calls": "0", + "live_elapsed_seconds": "1.25", + "elapsed_seconds": "1.50", + "provider_resolved_model": NEW, + **(cells or {}), + } + ) + rows.append(row) + write_csv(source, RUN_COLUMNS, rows) + header = [*RUN_COLUMNS, "legacy_only"] + incumbent = {name: "" for name in header} + incumbent.update( + model="incumbent", + scenario_id="s1", + variable="snap", + prediction="2.00", + explanation='Incumbent, "original".', + legacy_only="carried", + ) + folded_rows = [incumbent] + for row in reversed(rows): + folded = {**row, "legacy_only": ""} + for column in ("live_calls", "cache_hit_calls"): + folded[column] = f"{row[column]}.0" + folded_rows.append(folded) + path = root / "folded.csv" + write_csv(path, header, folded_rows) + run = driver.NewRun(SLUG, NEW, root, source, {}) + return SimpleNamespace( + path=path, + source=source, + rows=rows, + run=run, + header=header, + folded_rows=folded_rows, + incumbent=incumbent, + ) + + +def test_the_post_fold_restore_keeps_all_29_source_columns_as_text(tmp_path): + s = restoration_fixture(tmp_path) + assert len(RUN_COLUMNS) == 29 + driver.restore_run_row_text(s.path, [s.run]) + header, rows = read_csv_text(s.path) + assert header == s.header + assert rows[0] == s.incumbent + keyed = {(row["scenario_id"], row["variable"]): row for row in rows[1:]} + for original in s.rows: + row = keyed[original["scenario_id"], original["variable"]] + assert {name: row[name] for name in RUN_COLUMNS} == original + assert row["legacy_only"] == "" + assert row["live_calls"] in {"1", "2"} + assert row["cache_hit_calls"] == "0" + + +@settings(max_examples=12, deadline=None) +@given( + explanation=st.text(alphabet='abcXYZ012 ,"\n\réβ', max_size=40), + cost=st.sampled_from(["", "0", "0.00", "0.250000", "1e-06"]), + tokens=st.integers(0, 10**9).map(str), +) +def test_any_source_cell_text_survives_the_restore( + tmp_path_factory, explanation, cost, tokens +): + root = tmp_path_factory.mktemp("restore-text") + s = restoration_fixture( + root, + cells={ + "explanation": explanation, + "estimated_cost_usd": cost, + "total_tokens": tokens, + }, + ) + driver.restore_run_row_text(s.path, [s.run]) + _, rows = read_csv_text(s.path) + assert rows[0] == s.incumbent + source = {row["variable"]: row for row in s.rows} + assert { + row["variable"]: {key: row[key] for key in RUN_COLUMNS} for row in rows[1:] + } == source + + +@pytest.mark.parametrize( + "defect", + [ + "missing_output", + "duplicate_output", + "replaced_key", + "lost_column", + "duplicate_source", + ], +) +def test_the_restore_refuses_key_or_column_loss_without_writing(tmp_path, defect): + s = restoration_fixture(tmp_path) + rows = copy.deepcopy(s.folded_rows) + header = s.header + if defect == "missing_output": + rows.pop() + elif defect == "duplicate_output": + rows.append(rows[-1]) + elif defect == "replaced_key": + rows[-1]["variable"] = "different" + elif defect == "lost_column": + header = [name for name in header if name != "live_calls"] + rows = [{name: row[name] for name in header} for row in rows] + else: + write_csv(s.source, RUN_COLUMNS, [*s.rows, s.rows[-1]]) + write_csv(s.path, header, rows) + before = s.path.read_bytes() + with pytest.raises(SystemExit, match="keys|columns|outputs"): + driver.restore_run_row_text(s.path, [s.run]) + assert s.path.read_bytes() == before + assert not s.path.with_name(s.path.name + ".restoring").exists() + + +@pytest.mark.parametrize("missing", [None, float("nan")]) +def test_usage_validation_accepts_missing_recorded_usage(missing): + frame = pd.DataFrame( + {"estimated_cost_usd": [missing, 0.0, 0.25], "total_tokens": [missing, 0, 123]} + ) + before = frame.copy(deep=True) + driver.verify_usage(frame, NEW) + pd.testing.assert_frame_equal(frame, before) + + +@pytest.mark.parametrize("column", ["estimated_cost_usd", "total_tokens"]) +@pytest.mark.parametrize("value", [-1, float("inf"), float("-inf"), "unreported"]) +def test_usage_validation_refuses_invalid_recorded_values(column, value): + frame = pd.DataFrame({"estimated_cost_usd": [0.25], "total_tokens": [100]}) + frame[column] = value + with pytest.raises(SystemExit, match=column): + driver.verify_usage(frame, NEW) + + +@pytest.mark.parametrize("column", ["estimated_cost_usd", "total_tokens"]) +def test_usage_validation_requires_the_recorded_columns(column): + frame = pd.DataFrame({"estimated_cost_usd": [None], "total_tokens": [None]}) + with pytest.raises(SystemExit, match=column): + driver.verify_usage(frame.drop(columns=[column]), NEW) + + +@pytest.mark.parametrize("prompt,completion", [(None, None), (None, 100), (100, None)]) +def test_missing_terra_usage_cannot_be_priced_as_zero(prompt, completion): + from policybench.analysis import model_cost_latency + + frame = pd.DataFrame( + [ + { + "model": NEW, + "scenario_id": "s1", + "variable": "snap", + "prediction": 0.0, + "estimated_cost_usd": None, + "total_tokens": None, + "prompt_tokens": prompt, + "completion_tokens": completion, + "elapsed_seconds": 2.0, + } + ] + ) + driver.verify_usage(frame, NEW) + usage = model_cost_latency(frame, {NEW: {"input": 1.0, "output": 2.0}}) + assert usage == {NEW: {"latencySeconds": 2.0}} + + +def test_a_recorded_terra_zero_cost_stays_zero(): + from policybench.analysis import model_cost_latency + + frame = pd.DataFrame( + [ + { + "model": NEW, + "scenario_id": "s1", + "variable": "snap", + "prediction": 0.0, + "estimated_cost_usd": 0.0, + "total_cost_usd": 0.0, + "total_tokens": 0, + "elapsed_seconds": 2.0, + } + ] + ) + driver.verify_usage(frame, NEW) + usage = model_cost_latency(frame, {NEW: {"input": 1.0, "output": 2.0}}) + assert usage[NEW]["costUsd"] == 0.0 + assert usage[NEW]["costPerHousehold"] == 0.0 + + +def _verdict(models, source="llm_error"): + return { + "reference_suspect": False, + "reference_bug_hypothesis": "", + "case_failure_source": source, + "case_failure_subtype": "thresholds_rates", + "rationale": "The models applied an outdated threshold.", + "models": [ + { + "model": m, + "failure_source": source, + "failure_subtype": "thresholds_rates", + "diagnosis": "The model used the prior year's threshold.", + } + for m in models + ], + } + + +def write_verdict(case, verdict, **meta): + path = case / "verdict.json" + driver.write_json(path, verdict) + driver.write_json( + case / "verdict.meta.json", + { + k: v + for k, v in { + "verdict_sha256": sha(path), + "prompt_sha256": ( + sha(case / "prompt.md") if (case / "prompt.md").is_file() else None + ), + "judge_runner": "scripts/run_audit_claude.sh", + "judge_model_requested": driver.JUDGE_MODEL, + "judge_model_reported": [driver.JUDGE_MODEL], + "judged_at_utc": "2026-10-26T12:00:00+00:00", + "judge_template_version": driver.JUDGE_TEMPLATE_VERSION, + "judge_isolation": {"tools": "none (--tools '')"}, + "judge_auth": {"method": "oauth_token", "account": None, "org": None}, + "judge_account_declared": ( + "claude setup-token login (token sha256 6a6daf56361b), " + "Max 2026-09-30" + ), + "judge_effort": "xhigh", + **meta, + }.items() + if v is not None + }, + ) + if (case / "prompt.md").is_file(): + events = _clean_transcript( + prompt=(case / "prompt.md").read_text(), + effort=meta.get("judge_effort", "xhigh"), + ) + events[7]["message"]["content"][0]["input"] = verdict + _write_transcript(case, events) + + +@pytest.fixture +def audit(tmp_path): + from policybench.judge_template import template_header + + root = tmp_path / "audit" + case = root / "cases/us__s1__snap" + case.mkdir(parents=True) + (case / "prompt.md").write_text(template_header(2) + "\nSynthetic question.\n") + driver.write_json(root / "schema.json", AUDIT_OUTPUT_SCHEMA) + (root / "cases.jsonl").write_text( + json.dumps( + { + "case_id": case.name, + "wrong_models": [NEW], + "parse_failure_only": False, + } + ) + + "\n" + ) + verdict = _verdict([NEW]) + write_verdict(case, verdict) + return root, case, verdict + + +def test_a_bound_v2_opus_verdict_passes(audit): + assert driver.validate_verdicts(audit[0]) == [] + + +@pytest.mark.parametrize("defect", ["missing", "extra", "duplicate", "schema", "json"]) +def test_invalid_verdicts_are_pending_and_removed_with_their_sidecars(audit, defect): + root, case, original = audit + verdict = copy.deepcopy(original) + if defect == "missing": + verdict["models"] = [] + elif defect == "extra": + verdict["models"].append({**verdict["models"][0], "model": "other"}) + elif defect == "duplicate": + verdict["models"].append(verdict["models"][0]) + elif defect == "schema": + del verdict["reference_suspect"] + write_verdict(case, verdict) + if defect == "json": + (case / "verdict.json").write_text("invalid JSON") + assert driver.validate_verdicts(root, remove_invalid=True) == [case.name] + assert not (case / "verdict.json").exists() + assert not (case / "verdict.meta.json").exists() + + +@pytest.mark.parametrize( + "field,value", + [ + ("verdict_sha256", "0" * 64), + ("prompt_sha256", "0" * 64), + ("judge_model_reported", ["other"]), + ("judge_model_requested", "other"), + ("judge_runner", None), + ("judged_at_utc", None), + ("judge_template_version", 1), + ], +) +def test_new_verdicts_need_the_bound_judge_provenance(audit, field, value): + root, case, verdict = audit + write_verdict(case, verdict, **{field: value}) + assert driver.validate_verdicts(root) == [case.name] + + +@pytest.mark.parametrize( + "defect", ["isolation", "authentication", "transcript", "tool_call"] +) +def test_every_new_verdict_needs_the_hardened_runner(audit, defect): + root, case, _ = audit + meta_path = case / "verdict.meta.json" + meta = json.loads(meta_path.read_text()) + if defect == "isolation": + del meta["judge_isolation"] + elif defect == "authentication": + meta["judge_auth"] = {"method": "claude.ai"} + elif defect == "transcript": + (case / "claude.transcript.jsonl").unlink() + else: + events = [ + json.loads(line) + for line in (case / "claude.transcript.jsonl").read_text().splitlines() + ] + _read_call(events) + _write_transcript(case, events) + meta_path.write_text(json.dumps(meta)) + before = {path.name: path.read_bytes() for path in case.iterdir() if path.is_file()} + assert driver.validate_verdicts(root) == [case.name] + assert before == { + path.name: path.read_bytes() for path in case.iterdir() if path.is_file() + } + + +def test_a_reopened_case_cannot_use_a_v1_prompt(audit): + from policybench.judge_template import template_header + + root, case, verdict = audit + (case / "prompt.md").write_text(template_header(1) + "\nSynthetic question.\n") + write_verdict(case, verdict) + assert driver.validate_verdicts(root) == [case.name] + + +def test_carried_verdicts_keep_the_seeds_bytes(audit): + root, case, verdict = audit + seed = { + case.name: { + "prompt_sha256": sha(case / "prompt.md"), + "verdict_sha256": sha(case / "verdict.json"), + } + } + assert driver.validate_verdicts(root, seed=seed) == [] + verdict["rationale"] += " Changed." + write_verdict(case, verdict) + with pytest.raises(SystemExit, match="carried-over verdicts differ"): + driver.validate_verdicts(root, seed=seed) + + +@pytest.fixture +def moved_reference_audit(tmp_path): + """scenario_031's SNAP, re-opened because the installed build moved its + reference: Terra answered it right, so its case lists an incumbent alone. + The seed held the case on another prompt, so its new verdict is not + carried over.""" + from policybench.judge_template import template_header + + root = tmp_path / "audit" + case = root / "cases" / driver.output_case(("scenario_031", "snap")) + case.mkdir(parents=True) + (case / "prompt.md").write_text( + template_header(2) + "\nThe reference is the installed build's.\n" + ) + driver.write_json(root / "schema.json", AUDIT_OUTPUT_SCHEMA) + (root / "cases.jsonl").write_text( + json.dumps( + { + "case_id": case.name, + "wrong_models": ["claude-fable-5"], + "parse_failure_only": False, + } + ) + + "\n" + ) + verdict = _verdict(["claude-fable-5"]) + write_verdict(case, verdict) + seed = {case.name: {"prompt_sha256": "0" * 64, "verdict_sha256": "1" * 64}} + return SimpleNamespace(root=root, case=case, verdict=verdict, seed=seed) + + +def test_a_reference_only_rejudgment_with_this_releases_judge_passes( + moved_reference_audit, +): + s = moved_reference_audit + assert NEW not in json.loads((s.root / "cases.jsonl").read_text())["wrong_models"] + assert driver.validate_verdicts(s.root, seed=s.seed) == [] + + +@pytest.mark.parametrize( + "field,value", + [ + # (a) another judge, requested or reported + ("judge_model_requested", "claude-sonnet-5-5"), + ("judge_model_reported", ["claude-sonnet-5-5"]), + ("judge_model_reported", [driver.JUDGE_MODEL, "claude-haiku-5-5"]), + # (b) no timestamp, or one that does not state UTC + ("judged_at_utc", None), + ("judged_at_utc", ""), + ("judged_at_utc", "2026-10-26T12:00:00"), + ("judged_at_utc", "2026-10-26T12:00:00-07:00"), + ("judged_at_utc", "yesterday"), + # (c) another runner, or none + ("judge_runner", "scripts/run_audit_codex.sh"), + ("judge_runner", None), + ], +) +def test_a_reference_only_rejudgment_needs_this_releases_judge( + moved_reference_audit, field, value +): + """Terra right and an incumbent wrong on a moved reference: the new + verdict is refused unless its sidecar shows the judge step's model, + runner and a UTC timestamp. Before the fix the gate ran only when a new + model was among the wrong ones.""" + s = moved_reference_audit + write_verdict(s.case, s.verdict, **{field: value}) + if value is None: + assert field not in json.loads((s.case / "verdict.meta.json").read_text()) + assert driver.validate_verdicts(s.root, seed=s.seed) == [s.case.name] + assert driver.validate_verdicts(s.root, remove_invalid=True, seed=s.seed) == [ + s.case.name + ] + assert not (s.case / "verdict.json").exists() + (reason,) = (s.root.parent / "rejected-verdicts" / s.case.name).glob("*/reason.txt") + assert "Opus 5.5 provenance" in reason.read_text() + assert field in reason.read_text() + + +def test_the_judge_step_runs_the_runner_the_gate_requires(): + source = (REPO / "scripts/finish_terra.py").read_text() + assert driver.JUDGE_RUNNER == "scripts/run_audit_claude.sh" + assert '"judge_runner": "scripts/run_audit_claude.sh"' in ( + (REPO / driver.JUDGE_RUNNER).read_text() + ) + assert "ROOT / JUDGE_RUNNER" in source + + +@settings(max_examples=60, deadline=None) +@given( + requested=st.sampled_from([driver.JUDGE_MODEL, "claude-sonnet-5-5", None]), + reported=st.sampled_from( + [[driver.JUDGE_MODEL], [], ["claude-sonnet-5-5"], None, driver.JUDGE_MODEL] + ), + runner=st.sampled_from([driver.JUDGE_RUNNER, "scripts/run_audit_codex.sh", None]), + stamp=st.sampled_from( + [ + "2026-10-26T12:00:00+00:00", + "2026-10-26T12:00:00.123456+00:00", + "2026-10-26T12:00:00Z", + "2026-10-26T12:00:00", + "2026-10-26T12:00:00+01:00", + None, + 12, + ] + ), +) +def test_the_identity_gate_passes_exactly_this_releases_judge( + requested, reported, runner, stamp +): + meta = { + "judge_model_requested": requested, + "judge_model_reported": reported, + "judge_runner": runner, + "judged_at_utc": stamp, + } + expected = ( + requested == driver.JUDGE_MODEL + and reported == [driver.JUDGE_MODEL] + and runner == driver.JUDGE_RUNNER + and isinstance(stamp, str) + and stamp.endswith(("+00:00", "Z")) + ) + assert (driver.judge_identity_problems(meta) == []) == expected + + +def triage_item(**changes): + return { + "scenario_id": "scenario_001", + "variable": "snap", + "adjudicated_failure_source": "llm_error", + "adjudicated_failure_subtype": "thresholds_rates", + "adjudicated_on": "2026-10-27", + "reference_verdict": "affirmed", + "reference_basis": "Synthetic statutory basis.", + "reasoning": "Synthetic developer decision.", + **changes, + } + + +def triage_spec(*items, **changes): + return { + **real_spec(), + "triage_adjudications": list(items), + "triage_decided_on": "2026-10-27", + "triage_adjudications_written_on": "2026-10-28", + **changes, + } + + +def test_the_spec_remains_open_to_later_triage_decisions(): + item = triage_item() + assert driver.triage_items(None, triage_spec(item)) == [item] + assert driver.triage_items(None, real_spec()) == [] + + +@pytest.mark.parametrize( + "changes,spec_changes", + [ + ({"reference_verdict": "excluded"}, {}), + ({"reference_basis": None}, {}), + ({"reference_basis": " "}, {}), + ({"reference_verdict": None}, {}), + ({"adjudicated_on": "2026-10-26"}, {}), + ({}, {"triage_decided_on": None}), + ({"excluded_from_scoring": True}, {}), + ], +) +def test_triage_decisions_keep_argons_record_gates(changes, spec_changes): + with pytest.raises(SystemExit): + driver.triage_items(None, triage_spec(triage_item(**changes), **spec_changes)) + + +def test_triage_decisions_cannot_name_a_case_twice(): + with pytest.raises(SystemExit, match="listed twice"): + driver.triage_items(None, triage_spec(triage_item(), triage_item())) + + +def test_triage_dates_keep_the_decision_day_and_written_day_separate(monkeypatch): + spec = triage_spec(triage_item()) + monkeypatch.setattr(driver, "load_spec", lambda: copy.deepcopy(spec)) + wave = driver.decision_wave((), driver.triage_items(None, spec)) + base = json.loads( + base_blob(Path("annotations") / driver.RUN_NAME / driver.ADJUDICATIONS) + ) + conventions = driver.release_date_conventions(base["date_conventions"], wave) + assert "2026-10-27 wave's decisions" in conventions + assert "written on 2026-10-28 UTC" in conventions + del spec["triage_adjudications_written_on"] + with pytest.raises(SystemExit, match="triage_adjudications_written_on"): + driver.release_date_conventions(base["date_conventions"], wave) + + +@pytest.fixture(scope="module") +def committed_build(tmp_path_factory): + built, explanations, actions = driver.committed_build_sources( + tmp_path_factory.mktemp("terra-narratives") + ) + return SimpleNamespace(built=built, explanations=explanations, actions=actions) + + +def load(build): + return driver.load_build(build.built, build.explanations, build.actions) + + +def test_a_real_builders_build_passes_the_drivers_gates(committed_build): + upgrade = load(committed_build) + assert upgrade.engine_version == "policyengine-us 2.60.0" + assert upgrade.previous_engine_version == "policyengine-us 2.41.0" + assert set(upgrade.changed) == set(MOVED) + assert upgrade.records == 49 and upgrade.scored_outputs == 1935 + assert not upgrade.regenerated and not upgrade.added + assert ( + sha(committed_build.explanations) + == driver.REFERENCE_BUILD["sha256"][driver.EXPLANATIONS_NAME] + ) + revision = json.loads((committed_build.built / META_NAME).read_text())["revisions"][ + -1 + ] + assert len(revision["excluded_outputs_rechecked"]) == 16 + assert revision["provenance"]["actions_sha256"] == sha(committed_build.actions) + + +def test_hand_corrected_narratives_never_import_a_writer_sdk(tmp_path, monkeypatch): + import builtins + + original = builtins.__import__ + + def offline_import(name, *args, **kwargs): + if name.split(".")[0] in {"litellm", "anthropic", "openai"}: + raise AssertionError(f"offline narratives imported {name}") + return original(name, *args, **kwargs) + + monkeypatch.setattr(builtins, "__import__", offline_import) + _, explanations, _ = driver.committed_build_sources(tmp_path) + assert ( + sha(explanations) == driver.REFERENCE_BUILD["sha256"][driver.EXPLANATIONS_NAME] + ) + + +@pytest.mark.parametrize( + "name", [CSV_NAME, META_NAME, EXCLUSIONS_NAME, "reference_traces.json"] +) +def test_a_build_file_off_its_pin_is_refused_before_install( + committed_build, tmp_path, name +): + copied = tmp_path / "tampered" + shutil.copytree(committed_build.built, copied) + (copied / name).write_bytes((copied / name).read_bytes() + b" ") + bad = SimpleNamespace(**{**vars(committed_build), "built": copied}) + with pytest.raises(SystemExit, match="pin|sha256|committed"): + load(bad) + + +@pytest.mark.parametrize("source", ["explanations", "actions"]) +def test_narratives_and_actions_are_pinned(committed_build, tmp_path, source): + path = tmp_path / f"changed-{source}" + path.write_bytes(getattr(committed_build, source).read_bytes() + b" ") + bad = SimpleNamespace(**{**vars(committed_build), source: path}) + with pytest.raises(SystemExit, match="pin|sha256|committed"): + load(bad) + + +@pytest.mark.parametrize("receipt", [{}, {"references_installed": None}]) +def test_a_stage_without_the_installed_build_is_refused(tmp_path, receipt): + driver.write_json(tmp_path / "stage.json", receipt) + with pytest.raises(SystemExit, match="install-references|installed"): + driver.stage_upgrade(tmp_path) + + +def test_a_missing_stage_is_refused(tmp_path): + with pytest.raises(SystemExit, match="stage|install-references"): + driver.stage_upgrade(tmp_path / "missing") + + +@pytest.fixture +def upgrade_stage(tmp_path, monkeypatch, committed_build): + """Full reference keys with synthetic answers and a four-case seed audit.""" + from policybench.audit import prepare_audit + + stage = tmp_path / "stage" + bundle = stage / "publish" / driver.RUN_NAME + us = base_references(bundle / "us") + annotation = bundle / "annotations" + annotation.mkdir() + explanations = base_blob( + Path("annotations") / driver.RUN_NAME / driver.EXPLANATIONS_NAME + ) + (annotation / driver.EXPLANATIONS_NAME).write_bytes(explanations) + reference = pd.read_csv(us / CSV_NAME) + frames = [] + for model in ["incumbent-a", "incumbent-b", NEW]: + rows = reference[driver.KEY].copy() + rows.insert(0, "model", model) + rows["prediction"] = reference["value"] + rows["explanation"] = "Synthetic answer." + rows["error"] = None + for key in MOVED: + mask = (rows.scenario_id == key[0]) & (rows.variable == key[1]) + rows.loc[mask, "prediction"] = -100.0 + frames.append(rows) + pd.concat(frames, ignore_index=True).to_csv(us / "predictions.csv", index=False) + scoring = base_references(stage / "scoring") + grounding = tmp_path / "grounding.csv" + grounding.write_text("scenario_id,variable,grounding\n") + monkeypatch.setattr(driver, "GROUNDING_SHA256", sha(grounding)) + monkeypatch.setattr(driver, "reworded_since_seed", lambda: frozenset()) + monkeypatch.setattr(driver, "verify_engine_pins", lambda *a, **kw: None) + audit = stage / "audit" + with driver.object_strings(): + prepare_audit(us, audit, grounding_lookup={}, template_version=1) + manifest = [ + json.loads(line) for line in (audit / "cases.jsonl").read_text().splitlines() + ] + assert {item["case_id"] for item in manifest} == { + driver.output_case(k) for k in MOVED + } + for item in manifest: + write_verdict( + audit / "cases" / item["case_id"], + _verdict(item["wrong_models"]), + judge_template_version=1, + ) + seed = driver.seed_digest(audit) + monkeypatch.setattr( + driver, "SEED_DIGEST_SHA256", sha(driver.seed_digest_text(seed).encode()) + ) + driver.write_json( + stage / "stage.json", + { + "files": { + str((us / name).relative_to(stage)): sha(us / name) + for name in driver.REFERENCE_FILES + }, + "seed": seed, + "partial": False, + "early": False, + }, + ) + return SimpleNamespace( + stage=stage, + bundle=bundle, + audit=audit, + scoring=scoring, + grounding=grounding, + built=committed_build.built, + explanations=committed_build.explanations, + actions=committed_build.actions, + ) + + +def install(stage): + driver.install_references( + SimpleNamespace( + stage_dir=stage.stage, + built=stage.built, + explanations=stage.explanations, + actions=stage.actions, + grounding=stage.grounding, + ) + ) + + +def stage_files(stage): + return { + str(path.relative_to(stage)): path.read_bytes() + for path in stage.rglob("*") + if path.is_file() + } + + +def test_the_four_moved_outputs_reopen_even_when_all_answers_stay_the_same( + upgrade_stage, +): + s = upgrade_stage + original = (s.bundle / "us/predictions.csv").read_bytes() + old = { + case.name: (case / "verdict.json").read_bytes() + for case in (s.audit / "cases").iterdir() + } + install(s) + cases = {driver.output_case(k) for k in MOVED} + assert (s.bundle / "us/predictions.csv").read_bytes() == original + assert set(json.loads((s.stage / "pending.json").read_text())) == cases + assert set(driver.upgraded_cases(s.stage)) == cases + for case in cases: + folder = s.audit / "cases" / case + assert not (folder / "verdict.json").exists() + assert not (folder / "verdict.meta.json").exists() + rejected = list((s.stage / "rejected-verdicts" / case).glob("*/verdict.json")) + assert len(rejected) == 1 + assert rejected[0].read_bytes() == old[case] + from policybench.judge_template import template_header + + assert (folder / "prompt.md").read_text().startswith(template_header(2)) + + +def test_install_binds_the_exact_build_and_is_idempotent(upgrade_stage): + s = upgrade_stage + install(s) + upgrade = driver.stage_upgrade(s.stage) + assert set(upgrade.changed) == set(MOVED) + for name in driver.UPGRADED_FILES: + assert (s.bundle / "us" / name).read_bytes() == (s.built / name).read_bytes() + assert (s.scoring / name).read_bytes() == (s.built / name).read_bytes() + once = stage_files(s.stage) + install(s) + assert stage_files(s.stage) == once + + +def test_the_install_refuses_a_tampered_build_without_writing_any_stage_file( + upgrade_stage, tmp_path +): + s = upgrade_stage + copied = tmp_path / "bad-build" + shutil.copytree(s.built, copied) + (copied / CSV_NAME).write_bytes((copied / CSV_NAME).read_bytes() + b" ") + s.built = copied + before = stage_files(s.stage) + with pytest.raises(SystemExit, match="pin|sha256|committed"): + install(s) + assert stage_files(s.stage) == before + + +def test_later_steps_regate_the_installed_build(upgrade_stage): + s = upgrade_stage + install(s) + path = s.stage / driver.BUILD_COPY / driver.ACTIONS_NAME + path.write_text(path.read_text() + " ") + with pytest.raises(SystemExit, match="installed build|pin"): + driver.stage_upgrade(s.stage) + + +def test_a_stage_cannot_substitute_another_engine_for_the_bound_build(upgrade_stage): + s = upgrade_stage + install(s) + receipt = json.loads((s.stage / "stage.json").read_text()) + receipt["references_installed"]["engine_version"] = "policyengine-us 2.59.0" + driver.write_json(s.stage / "stage.json", receipt) + with pytest.raises(SystemExit, match="installed build|engine|records"): + driver.stage_upgrade(s.stage) + + +def test_a_staged_reference_cannot_differ_from_the_bound_build(upgrade_stage): + s = upgrade_stage + install(s) + path = s.bundle / "us" / CSV_NAME + path.write_text(path.read_text() + " ") + with pytest.raises(SystemExit, match="installed build|pin"): + driver.stage_upgrade(s.stage) + + +def test_the_install_changes_narratives_only_for_the_approved_outputs(upgrade_stage): + s = upgrade_stage + path = s.bundle / "annotations" / driver.EXPLANATIONS_NAME + previous = path.read_bytes() + scenarios = { + name: (s.bundle / "us" / name).read_bytes() + for name in ("scenarios.csv", "scenarios.csv.meta.json") + } + install(s) + changed, _ = driver.explanation_changes(previous, path.read_bytes()) + assert set(changed) == set(MOVED) + assert { + name: (s.bundle / "us" / name).read_bytes() for name in scenarios + } == scenarios + + +def test_the_install_needs_its_seed_binding(upgrade_stage): + s = upgrade_stage + receipt = json.loads((s.stage / "stage.json").read_text()) + del receipt["seed"] + driver.write_json(s.stage / "stage.json", receipt) + with pytest.raises(SystemExit, match="bind-seed"): + install(s) + + +def test_the_upgrade_allowance_admits_only_its_four_changed_cases(): + cases = sorted(driver.output_case(k) for k in MOVED) + manifest = [ + {"case_id": case, "wrong_models": ["incumbent"], "parse_failure_only": False} + for case in cases + ] + prompts = {case: "a" * 64 for case in cases} + seed = {case: "b" * 64 for case in cases} + changes = driver.classify_prompt_changes( + manifest, prompts, seed, frozenset(), frozenset(cases) + ) + assert changes == {"added": [], "changed": cases, "kept": []} + with pytest.raises(SystemExit, match="incumbent-only"): + driver.classify_prompt_changes( + manifest, prompts, seed, frozenset(), frozenset(cases[:-1]) + ) + + +FABLE_USAGE = { + "costUsd": 54.0, + "costPerHousehold": 0.54, + "totalTokens": 3850174, + "latencySeconds": 97.5, +} + + +def stat(model, exact=50.0, **usage): + return { + "model": model, + "condition": "no_tools", + "score": exact / 100, + "exact": exact, + "n": 1935, + **usage, + } + + +def incumbents(): + return [stat(f"incumbent-{i:02d}", costUsd=1.25) for i in range(48)] + [ + stat("ox-alpha", costUsd=0.0, costPerHousehold=0.0), + stat("claude-fable-5", **FABLE_USAGE), + ] + + +@pytest.fixture +def scope(tmp_path, monkeypatch, committed_build): + import policybench.dashboard_schema + import policybench.full_run_export + + # These blobs name one immutable commit. Reuse their real git bytes so + # property examples spend their time checking drift instead of spawning + # hundreds of identical git reads on the shared host. + monkeypatch.setattr(driver, "base_commit_blob", base_blob) + bundle = tmp_path / "scope-bundle" + base_references(bundle / "us") + for name in driver.UPGRADED_FILES: + shutil.copyfile(committed_build.built / name, bundle / "us" / name) + (bundle / "us/predictions.csv").write_text("model,scenario_id,variable\n") + (bundle / "annotations").mkdir() + for name in ("us_audit_row_annotations.csv", "us_case_notes.csv"): + (bundle / "annotations" / name).write_text("country\n") + shutil.copyfile( + committed_build.explanations, bundle / "annotations" / driver.EXPLANATIONS_NAME + ) + upgrade = load(committed_build) + state = SimpleNamespace( + calls=[], references=[], stats=None, base_stats=None, installed_stats=None + ) + + def exported(path, **kw): + path = Path(path) + payload = {"countries": {"us": {"modelStats": copy.deepcopy(state.stats)}}} + (path / "us/analysis").mkdir(parents=True, exist_ok=True) + (path / "us/analysis/summary.csv").write_text("exported analysis\n") + (path / "us/data.json").write_text(json.dumps(payload["countries"]["us"])) + (path / "data.json").write_text(json.dumps(payload)) + return payload + + def scoped(path, live, record=None, **kwargs): + refs = { + name: (Path(path) / "us" / name).read_bytes() + for name in driver.REFERENCE_FILES + } + state.references.append(refs) + state.calls.append(kwargs) + is_base = sha(refs[CSV_NAME]) == driver.BASE_REFERENCE_SHA256[CSV_NAME] + rows = state.base_stats if is_base else state.installed_stats + return {"countries": {"us": {"modelStats": copy.deepcopy(rows)}}} + + monkeypatch.setattr(policybench.full_run_export, "export_full_run", exported) + monkeypatch.setattr(release_20261006, "export_payload", scoped) + monkeypatch.setattr( + policybench.dashboard_schema, "validate_dashboard_payload", lambda *a, **kw: [] + ) + + def build(previous=None): + previous = incumbents() if previous is None else previous + return driver.build_payload( + bundle, {"countries": {"us": {"modelStats": previous}}}, upgrade=upgrade + ) + + state.build = build + state.bundle = bundle + state.upgrade = upgrade + previous = incumbents() + state.base_stats = copy.deepcopy(previous) + [stat(NEW)] + state.stats = copy.deepcopy(previous) + [stat(NEW)] + for row in state.stats: + row["exact"] += 0.25 + row["score"] = row["exact"] / 100 + state.installed_stats = copy.deepcopy(state.stats) + for key in FABLE_USAGE: + del state.stats[-2][key] + return state + + +def test_scope_restores_all_five_base_reference_files(scope): + payload = scope.build() + assert len(payload["countries"]["us"]["modelStats"]) == 51 + expected = { + name: base_blob(SNAPSHOT_PATH / name) for name in driver.REFERENCE_FILES + } + assert expected in scope.references + assert (scope.bundle / "us" / CSV_NAME).read_bytes() != expected[CSV_NAME] + + +def test_scope_carries_fable_usage_and_preserves_known_zero_cost(scope): + rows = scope.build()["countries"]["us"]["modelStats"] + fable = next(row for row in rows if row["model"] == "claude-fable-5") + assert {key: fable[key] for key in FABLE_USAGE} == FABLE_USAGE + assert next(row for row in rows if row["model"] == "ox-alpha")["costUsd"] == 0.0 + + +@settings( + max_examples=35, + deadline=None, + suppress_health_check=[HealthCheck.function_scoped_fixture], +) +@given(target=st.integers(0, 49), delta=st.sampled_from([1e-12, 0.25, 1.0])) +def test_base_reference_stats_must_be_byte_identical_for_every_incumbent( + scope, target, delta +): + original = copy.deepcopy(scope.base_stats) + assert len(scope.build()["countries"]["us"]["modelStats"]) == 51 + scope.base_stats[target]["exact"] += delta + with pytest.raises(SystemExit, match="incumbent modelStats drift"): + scope.build() + scope.base_stats = original + + +def test_export_refuses_drift_beyond_the_four_approved_moves(scope): + scope.stats[3]["exact"] += 0.01 + with pytest.raises(SystemExit, match="drift|approved|installed"): + scope.build() + + +@pytest.mark.parametrize("index", [0, 49, 50]) +def test_every_incumbent_and_terra_keep_1935_scored_outputs(scope, index): + scope.stats[index]["n"] = 1934 + with pytest.raises(SystemExit, match="must be scored on 1935 outputs"): + scope.build() + + +@settings(max_examples=35, deadline=None) +@given( + rows=st.lists( + st.floats(allow_nan=False, allow_infinity=False), min_size=1, max_size=20 + ) +) +def test_incumbent_drift_preserves_serialized_types_and_key_order(rows): + previous = { + f"m{i}": {"model": f"m{i}", "exact": value, "n": 1935} + for i, value in enumerate(rows) + } + stats = copy.deepcopy(list(previous.values())) + assert driver.incumbent_drift(stats, previous) == [] + stats[0] = dict(reversed(list(stats[0].items()))) + assert driver.incumbent_drift(stats, previous) == ["m0"] + + +REFERENCE = pd.read_csv(driver.SNAPSHOT / CSV_NAME)[driver.KEY] + + +@settings(max_examples=8, deadline=None) +@given(count=st.integers(1, 3), value=st.integers(-10000, 10000), extra=st.booleans()) +def test_the_fold_adds_exactly_1984_terra_rows_on_the_reference_key_set( + tmp_path_factory, count, value, extra +): + import freeze_snapshot as freezer + + from policybench.fold_board import fold_board + + root = tmp_path_factory.mktemp("terra-fold") + frames = [] + for index in range(count + 1): + frame = REFERENCE.copy() + frame.insert(0, "model", NEW if index == count else f"incumbent-{index}") + frame["prediction"] = float(value) + frame["explanation"] = 'Synthetic answer, with "quotes".' + frame["raw_response"] = "{}" + frame["prompt_tokens"] = 100.0 + frame["completion_tokens"] = 25.0 + frame["error"] = None + frame["provider_resolved_model"] = frame.model + frames.append(frame) + base = pd.concat(frames[:-1], ignore_index=True) + base_path = root / "base.csv" + base.to_csv(base_path, index=False) + addition = frames[-1] + addition["live_calls"] = 1 + addition["cache_hit_calls"] = 0 + addition["live_elapsed_seconds"] = 1.0 + addition["elapsed_seconds"] = 1.0 + if extra: + addition["provider_system_fingerprint"] = "fp_terra" + addition_path = root / "terra.csv" + addition.to_csv(addition_path, index=False) + scoring = base_references(root / "scoring") + result = fold_board( + base_path, [addition_path], scoring, root / "fold", export=False + ) + assert result["models"] == count + 1 and result["excluded"] == {} + folded = pd.read_csv(root / "fold/us/predictions.csv", low_memory=False) + new_rows = folded[folded.model == NEW] + assert len(new_rows) == 1984 + assert set(new_rows[driver.KEY].itertuples(index=False, name=None)) == set( + REFERENCE.itertuples(index=False, name=None) + ) + assert set(addition.columns) <= set(new_rows.columns) + for index in range(count): + model = f"incumbent-{index}" + assert freezer._model_prediction_rows_sha256( + folded, model + ) == freezer._model_prediction_rows_sha256(pd.read_csv(base_path), model) + + +def test_the_new_release_tag_occurs_once_in_the_drivers(): + source = (REPO / "scripts/finish_terra.py").read_text() + assert source.count(driver.RELEASE_TAG) == 1 + assert driver.RELEASE_TAG not in (REPO / "scripts/freeze_terra.py").read_text() + + +# --- Judge provenance and transcripts (ported from test_finish_argon.py) --------- + +ISOLATED = "us__scenario_001__snap" +UNHARDENED = "us__scenario_002__snap" +# The prompt an isolated judge's transcript shows, and its case's prompt.md. +JUDGED = "Classify these wrong answers.\n" + + +def _event(kind, **fields): + return {"type": kind, **fields} + + +def _attachment(kind, **fields): + return _event("attachment", attachment={"type": kind, **fields}) + + +def _call(name, call_id, answer=None, effort="xhigh"): + content = [{"type": "tool_use", "id": call_id, "name": name, "input": answer or {}}] + return _event("assistant", effort=effort, message={"content": content}) + + +def _result(call_id, error=False): + part = {"type": "tool_result", "tool_use_id": call_id, "content": "done"} + if error: + part["is_error"] = True + return _event("user", message={"content": [part]}) + + +def _clean_transcript(effort="xhigh", prompt=JUDGED, models=(NEW,)): + """An isolated judge's transcript, shaped like the runner's real ones: its + one accepted StructuredOutput call answers the verdict the provenance + fixture writes, every assistant turn at ``effort``.""" + return [ + _event("user", message={"content": prompt}), + _attachment("environment", snapshot={"isGitRepo": False}), + _attachment("model"), + _attachment("session_context", context={}), + _attachment("date"), + _attachment("prompt_snapshot"), + _event("assistant", effort=effort, message={"content": [{"type": "text"}]}), + _call("StructuredOutput", "call-1", _verdict(list(models)), effort=effort), + _attachment("structured_output"), + _result("call-1"), + ] + + +def _write_transcript(case, events): + (case / "claude.transcript.jsonl").write_text( + "".join(json.dumps(event) + "\n" for event in events) + ) + + +# An isolated judge's sidecar fields: a token login on a lane whose account +# it declares, which the public record withholds. +ISOLATED_SIDECAR = { + "judge_effort": "xhigh", + "judge_isolation": {"tools": "none (--tools '')"}, + "judge_auth": {"method": "oauth_token", "account": None, "org": None}, + "judge_account_declared": "claude:max@farness.ai (subfleet lane claude-10)", +} +WITHHELD = "" + + +def _record_entry(case: Path, group: str) -> dict: + """The entry a true record gives a staged verdict: its hashes, its group + and isolation, and its sidecar's fields with addresses withheld.""" + meta = json.loads((case / "verdict.meta.json").read_text()) + return { + "case_id": case.name, + "group": group, + "isolated": "judge_isolation" in meta, + "judge_account_declared": driver.withhold_addresses( + meta.get("judge_account_declared") + ), + "judge_effort": meta.get("judge_effort"), + "judge_model_reported": meta["judge_model_reported"], + "judged_at_utc": meta["judged_at_utc"], + "judge_template_version": meta.get("judge_template_version"), + "verdict_sha256": driver.digest(case / "verdict.json"), + "prompt_sha256": driver.digest(case / "prompt.md"), + } + + +def _provenance_record(entries: list[dict], note: str | None = None): + """A record of ``entries``; its note is the one they give unless ``note``.""" + counts: dict[str, int] = {} + for entry in entries: + counts[entry["group"]] = counts.get(entry["group"], 0) + 1 + if note is None: + note = driver.provenance_note(entries) + return {"note": note, "counts": counts, "verdicts": entries} + + +GROUPS = { + ISOLATED: "isolated: subfleet lane claude-10", + UNHARDENED: "isolated: setup-token 2", +} + + +@pytest.fixture +def provenance(tmp_path): + """Two isolated new verdicts and a true record of both.""" + cases = tmp_path / "audit/cases" + entries = [] + for name, lane in ((ISOLATED, True), (UNHARDENED, False)): + case = cases / name + case.mkdir(parents=True) + (case / "prompt.md").write_text(JUDGED) + write_verdict(case, _verdict([NEW]), **(ISOLATED_SIDECAR if lane else {})) + _write_transcript(case, _clean_transcript()) + entries.append(_record_entry(case, GROUPS[name])) + record = tmp_path / "judge_provenance.json" + + def verify(edit=lambda entries: None, edit_record=lambda record: None): + edited = copy.deepcopy(entries) + edit(edited) + written = _provenance_record(edited) + edit_record(written) + record.write_text(json.dumps(written)) + driver.verify_judge_provenance(cases, frozenset({ISOLATED, UNHARDENED}), record) + + return cases, verify + + +def test_the_judge_provenance_record_describes_the_staged_verdicts(provenance): + _, verify = provenance + verify() + + +def test_the_runners_attachment_allowlist_is_the_gates(): + script = (driver.ROOT / "scripts/run_audit_claude.sh").read_text() + line = next(line for line in script.splitlines() if line.startswith("ATTACHMENTS=")) + assert set(line.split('"')[1].split(",")) == driver.JUDGE_ATTACHMENTS + + +@pytest.mark.parametrize("case", [ISOLATED, UNHARDENED]) +def test_a_verdict_whose_isolation_disagrees_with_the_record_is_refused( + provenance, case +): + _, verify = provenance + + def flip(entries): + entry = next(e for e in entries if e["case_id"] == case) + entry["isolated"] = not entry["isolated"] + + with pytest.raises(SystemExit, match=f"{case}: the record says isolated"): + verify(flip) + + +def test_a_sidecar_that_drops_its_isolation_disagrees_with_the_record(provenance): + cases, verify = provenance + case = cases / ISOLATED + meta = json.loads((case / "verdict.meta.json").read_text()) + del meta["judge_isolation"] + (case / "verdict.meta.json").write_text(json.dumps(meta)) + with pytest.raises(SystemExit, match="sidecar lacks judge_isolation"): + verify() + + +@pytest.mark.parametrize( + "edit, problem", + [ + (lambda e: e.pop(), "does not list each re-opened case once"), + (lambda e: e.append(dict(e[0])), "does not list each re-opened case once"), + (lambda e: e[0].update(verdict_sha256="0" * 64), "names another verdict"), + (lambda e: e[1].update(prompt_sha256="0" * 64), "names another prompt"), + ], +) +def test_the_record_must_list_each_staged_new_verdict_once(provenance, edit, problem): + _, verify = provenance + with pytest.raises(SystemExit, match=problem): + verify(edit) + + +def _entry(case): + return lambda entries: next(e for e in entries if e["case_id"] == case) + + +# Each sidecar field the record copies, rewritten in one entry. +SIDECAR_FIELD_EDITS = { + "judge_effort": (ISOLATED, "max"), + "judge_model_reported": (UNHARDENED, ["claude-opus-5"]), + "judged_at_utc": (ISOLATED, "2026-10-09T08:00:00+00:00"), + "judge_account_declared": (ISOLATED, f"claude:{WITHHELD} (another lane)"), + "judge_account_declared_unhardened": (UNHARDENED, "a lane it never ran on"), + "judge_template_version": (ISOLATED, 1), +} + + +@pytest.mark.parametrize("edit", sorted(SIDECAR_FIELD_EDITS)) +def test_each_entrys_fields_must_be_its_sidecars(provenance, edit): + _, verify = provenance + case, value = SIDECAR_FIELD_EDITS[edit] + field = edit.removesuffix("_unhardened") + + def rewrite(entries): + _entry(case)(entries)[field] = value + + problem = f"{case}: its {field} .* is not the sidecar's" + with pytest.raises(SystemExit, match=problem): + verify(rewrite) + + +def test_the_record_withholds_the_sidecars_address_and_names_none(provenance): + """The entry carries the sidecar's declaration with its address withheld; + the address itself, there or anywhere else in the record, is refused.""" + _, verify = provenance + + def declared(entries): + _entry(ISOLATED)(entries)["judge_account_declared"] = ( + "claude:lane@example.org (pb-judge)" + ) + + with pytest.raises(SystemExit, match=r"is public and names .*e-mail address"): + verify(declared) + + def in_note(record): + record["note"] += " The lane is lane@example.org." + + with pytest.raises(SystemExit, match=r"is public and names .*record\.note"): + verify(edit_record=in_note) + + def in_group(entries): + for entry in entries: + entry["group"] += " judge@example.org" + + with pytest.raises(SystemExit, match="is public and names"): + verify(in_group) + + +# The fixture record's true counts: one entry in each group. +GROUP_COUNTS = {group: 1 for group in GROUPS.values()} + + +@pytest.mark.parametrize( + "counts", [{}, {"isolated: pb-judge": 2}, {**GROUP_COUNTS, "extra": 0}] +) +def test_the_counts_must_be_the_tally_of_the_entries_groups(provenance, counts): + _, verify = provenance + with pytest.raises(SystemExit, match="counts .* are not the tally"): + verify(edit_record=lambda record: record.update(counts=counts)) + + +@pytest.mark.parametrize( + "auth", [None, {"method": "claude.ai", "account": "8f0c"}, {"method": None}] +) +def test_an_isolated_verdict_needs_a_token_login(provenance, auth): + cases, verify = provenance + meta_path = cases / ISOLATED / "verdict.meta.json" + meta = json.loads(meta_path.read_text()) + meta.pop("judge_auth") + if auth is not None: + meta["judge_auth"] = auth + meta_path.write_text(json.dumps(meta)) + problem = f"{ISOLATED}: the sidecar does not record a token login" + with pytest.raises(SystemExit, match=problem): + verify() + + +def test_the_record_and_its_entries_carry_only_checked_keys(provenance): + _, verify = provenance + + def claim(entries): + _entry(ISOLATED)(entries)["environment"] = "allowlisted" + + with pytest.raises(SystemExit, match=f"{ISOLATED}: the entry has keys"): + verify(claim) + with pytest.raises(SystemExit, match="has keys .*; expected"): + verify(edit_record=lambda record: record.update(isolation="all allowlisted")) + + +def test_only_an_isolated_entrys_group_says_isolated(provenance): + _, verify = provenance + + def regroup(entries): + _entry(UNHARDENED)(entries)["group"] = "unhardened: in-repo runner" + + with pytest.raises(SystemExit, match=f"{UNHARDENED}: its group .* disagrees"): + verify(regroup) + + +def test_a_provenance_group_must_match_the_sidecars_account(provenance): + _, verify = provenance + + def regroup(entries): + _entry(ISOLATED)(entries)["group"] = "isolated: setup-token 2" + + with pytest.raises( + SystemExit, match="group .* is not the declared account's group" + ): + verify(regroup) + + +def test_a_provenance_account_must_have_an_allowed_group(provenance): + cases, verify = provenance + meta_path = cases / ISOLATED / "verdict.meta.json" + meta = json.loads(meta_path.read_text()) + meta["judge_account_declared"] = "unlisted subscription lane" + meta_path.write_text(json.dumps(meta)) + + def follow(entries): + _entry(ISOLATED)(entries)["judge_account_declared"] = meta[ + "judge_account_declared" + ] + + with pytest.raises( + SystemExit, match="no provenance group for the sidecar's declared" + ): + verify(follow) + + +def _read_call(events): + events[-3:-3] = [_call("Read", "call-0"), _result("call-0")] + + +def _second_answer(events): + events += [_call("StructuredOutput", "call-2"), _result("call-2")] + + +def _no_answer(events): + del events[7:10] + + +def _user(content, **fields): + return _event("user", message={"content": content}, **fields) + + +def _forged_answer(events): + """A StructuredOutput call no assistant turn made, and its "result".""" + content = [{"type": "tool_use", "id": "call-9", "name": "StructuredOutput"}] + events += [ + _event("system", message={"content": content}), + _user([{"type": "tool_result", "tool_use_id": "call-9", "content": "A hint."}]), + ] + + +TRANSCRIPT_DEFECTS = { + "read_tool_call": (_read_call, r"tool calls \['Read'\]"), + "no_answer": (_no_answer, "0 accepted StructuredOutput"), + "two_answers": (_second_answer, "2 accepted StructuredOutput"), + "account_email": ( + lambda e: e[3].update(_attachment("session_context", context={"userEmail": 1})), + r"session context carrying \['userEmail'\]", + ), + "credential_org": ( + lambda e: e.append(_attachment("credential_org")), + "'credential_org' attachment", + ), + "skill_listing": ( + lambda e: e.append(_attachment("skill_listing")), + "'skill_listing' attachment", + ), + "git_repository": ( + lambda e: e[1].update(_attachment("environment", snapshot={"isGitRepo": True})), + "inside a git repository", + ), + "other_effort": (lambda e: e[6].update(effort="max"), "effort 'max'"), + "advisor": (lambda e: e[6].update(advisorModel="m"), "advisor model"), + "not_an_event": (lambda e: e.append("{"), "not an event"), + # The prompt binding: one user text message, prompt.md's, and otherwise + # only the results of the judge's own StructuredOutput calls. + "other_prompt": ( + lambda e: e[0].update(_user("Classify another case.\n")), + "its user message is not prompt.md", + ), + "no_prompt": (lambda e: e.pop(0), "0 user text messages"), + "second_text": ( + lambda e: e.insert(7, _user("Also weigh this hint.")), + "2 user text messages", + ), + "nudge_not_meta": ( + lambda e: e.insert(7, _user(driver.JUDGE_PROMPT_NUDGE)), + "2 user text messages", + ), + "meta_text_part": ( + lambda e: e.insert( + 7, _user([{"type": "text", "text": "A hint."}], isMeta=True) + ), + "not a StructuredOutput call's result", + ), + "stray_result": ( + lambda e: e.append(_user([{"type": "tool_result", "tool_use_id": "call-8"}])), + "not a StructuredOutput call's result", + ), + "forged_answer": (_forged_answer, "not a StructuredOutput call's result"), + # The verdict: the one accepted answer must be verdict.json. + "other_answer": ( + lambda e: e[7]["message"]["content"][0]["input"].update(rationale="Other."), + "its accepted StructuredOutput answer is not verdict.json", + ), + # Only the event types the isolated transcripts carry. + "unlisted_event": ( + lambda e: e.append(_event("progress", data={"phase": "thinking"})), + "an event of type 'progress'", + ), + # No account data outside the prompt's own text and the judge's words. + "email_in_system_prompt": ( + lambda e: e[5].update( + _attachment("prompt_snapshot", systemPrompt=["Mail max@example.org."]) + ), + r"an e-mail address at line 6\.attachment\.systemPrompt\[0\]", + ), + "account_key_in_environment": ( + lambda e: e[1].update( + _attachment( + "environment", + snapshot={"isGitRepo": False, "identity": {"accountUuid": "8f0c"}}, + ) + ), + r"key line 2\.attachment\.snapshot\.identity\.accountUuid", + ), + "email_beside_the_prompt": ( + lambda e: e[0].update(userEmail="max@example.org"), + r"key line 1\.userEmail", + ), + "account_key_beside_the_judges_words": ( + lambda e: e[6].update(organizationUuid="org-1"), + r"key line 7\.organizationUuid", + ), + "email_in_queue_operation": ( + lambda e: e.insert( + 0, _event("queue-operation", operation="enqueue", content="max@x.org") + ), + r"an e-mail address at line 1\.content", + ), + "git_status_key": ( + lambda e: e[4].update(_attachment("date", gitStatus="M a.py")), + r"key line 5\.attachment\.gitStatus", + ), +} + + +@pytest.mark.parametrize("defect", sorted(TRANSCRIPT_DEFECTS)) +def test_an_isolated_verdict_whose_transcript_fails_the_runners_checks_is_refused( + provenance, defect +): + cases, verify = provenance + edit, problem = TRANSCRIPT_DEFECTS[defect] + events = _clean_transcript() + edit(events) + _write_transcript(cases / ISOLATED, events) + with pytest.raises(SystemExit, match=f"{ISOLATED}: .*{problem}"): + verify() + + +def test_an_isolated_verdict_needs_its_transcript(provenance): + cases, verify = provenance + (cases / ISOLATED / "claude.transcript.jsonl").unlink() + with pytest.raises(SystemExit, match="no transcript"): + verify() + + +def test_an_answer_the_schema_refused_and_the_judge_gave_again_passes(provenance): + cases, verify = provenance + events = _clean_transcript() + events[7:7] = [_call("StructuredOutput", "call-0"), _result("call-0", error=True)] + _write_transcript(cases / ISOLATED, events) + verify() + + +def test_claude_codes_own_structured_output_nudge_passes(provenance): + """The judge answered in text, Claude Code nudged it (an isMeta user + message) and it called StructuredOutput.""" + cases, verify = provenance + events = _clean_transcript() + events.insert(7, _user(driver.JUDGE_PROMPT_NUDGE, isMeta=True)) + _write_transcript(cases / ISOLATED, events) + verify() + + +def test_an_address_in_the_prompt_or_the_judges_own_words_passes(provenance): + """The account-data rule reads neither the judged prompt's own text nor + the judge's turns.""" + cases, verify = provenance + case = cases / ISOLATED + prompt = "Classify these wrong answers; the filer wrote to irs@example.gov.\n" + (case / "prompt.md").write_text(prompt) + events = _clean_transcript() + events[0] = _user(prompt) + events[6]["message"]["content"] = [{"type": "text", "text": "irs@example.gov"}] + _write_transcript(case, events) + + def follow(entries): + entry = next(e for e in entries if e["case_id"] == ISOLATED) + entry["prompt_sha256"] = driver.digest(case / "prompt.md") + + verify(follow) + + +def test_the_runners_event_types_are_the_gates(): + script = (driver.ROOT / "scripts/run_audit_claude.sh").read_text() + line = next(line for line in script.splitlines() if line.startswith("EVENT_TYPES=")) + assert set(line.split('"')[1].split(",")) == driver.JUDGE_EVENT_TYPES + + +def test_the_runners_account_patterns_are_the_gates(): + script = (driver.ROOT / "scripts/run_audit_claude.sh").read_text() + assert driver.ACCOUNT_KEY.flags & re.IGNORECASE + assert f'account_key = re.compile(r"{driver.ACCOUNT_KEY.pattern}", re.I)' in script + assert f'email_address = re.compile(r"{driver.EMAIL_ADDRESS.pattern}")' in script + + +def test_the_runners_nudge_is_the_gates(): + script = (driver.ROOT / "scripts/run_audit_claude.sh").read_text() + line = next( + line for line in script.splitlines() if line.startswith("PROMPT_NUDGE=") + ) + assert line == f'PROMPT_NUDGE="{driver.JUDGE_PROMPT_NUDGE}"' + + +# The two problem messages this driver words differently from the GPT-6.1 Sol +# driver's port (which tests/test_run_audit_claude.py compares with the +# runner); the differential tests below read them in that driver's words. +TERRA_WORDING = ( + ( + re.compile(r" accepted StructuredOutput calls; exactly 1 is required$"), + " accepted StructuredOutput calls, not 1", + ), + ( + re.compile(r" user text messages; only the prompt is allowed$"), + " user text messages, not the prompt alone", + ), +) + + +def _in_gpt61sol_words(problems): + if not isinstance(problems, list): + return problems + worded = [] + for problem in problems: + for pattern, replacement in TERRA_WORDING: + problem = pattern.sub(replacement, problem) + worded.append(problem) + return worded + + +def _both_gates(path: Path, effort, prompt: bytes, verdict) -> tuple: + import finish_gpt61sol as gpt61sol + + results = [] + for module in (driver, gpt61sol): + try: + results.append(module.transcript_problems(path, effort, prompt, verdict)) + except Exception as error: # noqa: BLE001 - compared, not swallowed + results.append((type(error).__name__, str(error))) + return (_in_gpt61sol_words(results[0]), results[1]) + + +def test_this_drivers_transcript_gate_is_the_gpt61sol_drivers(): + """tests/test_run_audit_claude.py compares the runner with the GPT-6.1 Sol + driver's Python port of its transcript checks, so this driver's port must + be that one: the same helpers and constants and, on every defect the tests + name, the same problems (two of them worded differently).""" + import finish_gpt61sol as gpt61sol + + for name in ("account_data", "outside_the_judge", "withhold_addresses"): + assert inspect.getsource(getattr(driver, name)) == inspect.getsource( + getattr(gpt61sol, name) + ), name + for name in ( + "JUDGE_ATTACHMENTS", + "JUDGE_EVENT_TYPES", + "JUDGE_PROMPT_NUDGE", + "JUDGE_PROVENANCE_KEYS", + "WITHHELD_ADDRESS", + "JUDGE_MODEL", + ): + assert getattr(driver, name) == getattr(gpt61sol, name), name + assert driver.JUDGE_SIDECAR_FIELDS == ( + *gpt61sol.JUDGE_SIDECAR_FIELDS, + "judge_template_version", + ) + assert driver.JUDGE_PROVENANCE_ENTRY_KEYS == ( + gpt61sol.JUDGE_PROVENANCE_ENTRY_KEYS | {"judge_template_version"} + ) + for name in ("ACCOUNT_KEY", "EMAIL_ADDRESS"): + ours, theirs = getattr(driver, name), getattr(gpt61sol, name) + assert (ours.pattern, ours.flags) == (theirs.pattern, theirs.flags), name + with tempfile.TemporaryDirectory() as scratch: + path = Path(scratch) / "claude.transcript.jsonl" + for defect in [None, *sorted(TRANSCRIPT_DEFECTS)]: + events = _clean_transcript() + if defect is not None: + TRANSCRIPT_DEFECTS[defect][0](events) + _write_transcript(path.parent, events) + ours, theirs = _both_gates(path, "xhigh", JUDGED.encode(), _verdict([NEW])) + assert ours == theirs, defect + # The comparison is not vacuous: each named defect is a problem. + assert (ours == []) == (defect is None), defect + + +JSON_LEAVES = st.none() | st.booleans() | st.integers() | st.text(max_size=3) +JSON_LEAVES |= st.floats(allow_nan=False, allow_infinity=False) +JSON_VALUES = st.recursive( + JSON_LEAVES, + lambda inner: ( + st.lists(inner, max_size=3) + | st.dictionaries(st.sampled_from("abcd"), inner, max_size=3) + ), + max_leaves=12, +) +JSON_EVENT = st.fixed_dictionaries( + {"type": st.sampled_from(sorted(driver.JUDGE_EVENT_TYPES | {"system", "other"}))}, + optional={ + "message": st.fixed_dictionaries( + {}, + optional={ + "content": st.text(max_size=12) + | st.lists( + st.fixed_dictionaries( + { + "type": st.sampled_from( + ["text", "tool_use", "tool_result", "server_tool_use"] + ) + }, + optional={ + "id": st.sampled_from(["c1", "c2"]), + "tool_use_id": st.sampled_from(["c1", "c2"]), + "name": st.sampled_from(["StructuredOutput", "Read"]), + "input": JSON_VALUES, + "is_error": st.booleans(), + }, + ), + max_size=3, + ) + }, + ), + "attachment": st.fixed_dictionaries( + {"type": st.sampled_from(sorted(driver.JUDGE_ATTACHMENTS | {"skill"}))}, + optional={"context": JSON_VALUES, "snapshot": JSON_VALUES}, + ), + "effort": st.sampled_from(["xhigh", "max"]), + "isMeta": st.booleans(), + "userEmail": st.just("a@b.org"), + }, +) + + +@settings(max_examples=200, deadline=None) +@given( + events=st.lists(JSON_EVENT | JSON_VALUES, max_size=6), + defects=st.lists(st.sampled_from(sorted(TRANSCRIPT_DEFECTS)), max_size=3), + effort=st.none() | st.just("xhigh"), +) +def test_the_transcript_gates_agree_on_any_transcript(events, defects, effort): + """Differential: on arbitrary event lists, and on any combination of the + named defects, this driver's transcript checks give the GPT-6.1 Sol + driver's answer.""" + clean = _clean_transcript() + for defect in defects: + try: + TRANSCRIPT_DEFECTS[defect][0](clean) + except (IndexError, KeyError, TypeError, AttributeError): + pass + with tempfile.TemporaryDirectory() as scratch: + for lines in (events, clean, clean + events): + path = Path(scratch) / "claude.transcript.jsonl" + path.write_text("".join(json.dumps(line) + "\n" for line in lines)) + ours, theirs = _both_gates(path, effort, JUDGED.encode(), _verdict([NEW])) + assert ours == theirs + + +def test_a_prompt_changed_after_its_judge_ran_is_refused(provenance): + """A prompt.md replaced after judging, with the record following it, still + disagrees with the prompt the judge's transcript shows.""" + cases, verify = provenance + (cases / ISOLATED / "prompt.md").write_text("Classify these, and one more.\n") + + def follow(entries): + entry = next(e for e in entries if e["case_id"] == ISOLATED) + entry["prompt_sha256"] = driver.digest(cases / ISOLATED / "prompt.md") + + with pytest.raises(SystemExit, match=f"{ISOLATED}: its user message is not"): + verify(follow) + + +def test_an_unhardened_verdicts_transcript_is_refused(provenance): + cases, verify = provenance + meta_path = cases / UNHARDENED / "verdict.meta.json" + meta = json.loads(meta_path.read_text()) + del meta["judge_isolation"] + meta_path.write_text(json.dumps(meta)) + events = _clean_transcript() + _read_call(events) + _write_transcript(cases / UNHARDENED, events) + + def downgrade(entries): + entry = _entry(UNHARDENED)(entries) + entry.update(isolated=False, group="unhardened: setup-token 2") + + with pytest.raises(SystemExit, match="the verdict is not isolated.*tool calls"): + verify(downgrade) + + +def test_export_refuses_a_verdict_that_opts_out_of_isolation(exporting, monkeypatch): + case_id = "us__scenario_000__snap" + cases = exporting.stage / "audit/cases" + case = _provenance_case(cases, case_id, LANE_10, "xhigh") + wrong_models = ["incumbent-00", NEW] + write_verdict(case, _verdict(wrong_models), judge_account_declared=LANE_10) + (exporting.stage / "audit/cases.jsonl").write_text( + json.dumps( + { + "case_id": case_id, + "country": "us", + "scenario_id": "scenario_000", + "variable": "snap", + "wrong_models": wrong_models, + "parse_failure_only": False, + } + ) + + "\n" + ) + record = driver.judge_provenance_record(cases, frozenset({case_id})) + meta_path = case / "verdict.meta.json" + meta = json.loads(meta_path.read_text()) + del meta["judge_isolation"] + meta_path.write_text(json.dumps(meta)) + (case / "claude.transcript.jsonl").unlink() + record["verdicts"][0].update(isolated=False, group="subfleet lane claude-10") + record = _provenance_record(record["verdicts"]) + exporting.record.write_text(json.dumps(record)) + monkeypatch.setattr(driver, "rejudged_cases", lambda stage: frozenset({case_id})) + before = { + str(path.relative_to(exporting.stage)): path.read_bytes() + for path in exporting.stage.rglob("*") + if path.is_file() + } + with pytest.raises(SystemExit, match="the verdict is not isolated.*no transcript"): + exporting.run() + assert before == { + str(path.relative_to(exporting.stage)): path.read_bytes() + for path in exporting.stage.rglob("*") + if path.is_file() + } + + +@pytest.fixture +def provenance_writer(audit, tmp_path, monkeypatch): + root, case, _ = audit + destination = tmp_path / "public/judge_provenance.json" + destination.parent.mkdir() + monkeypatch.setattr(driver, "JUDGE_PROVENANCE", destination) + monkeypatch.setattr(driver, "rejudged_cases", lambda stage: frozenset({case.name})) + monkeypatch.setattr(driver, "load_seed", lambda stage: {}) + return SimpleNamespace( + case=case, + destination=destination, + run=lambda: driver.write_judge_provenance( + SimpleNamespace(stage_dir=root.parent) + ), + ) + + +@pytest.mark.parametrize("existing", [False, True]) +@pytest.mark.parametrize("defect", ["transcript", "authentication", "candidate"]) +def test_failed_provenance_generation_preserves_the_public_file( + provenance_writer, monkeypatch, existing, defect +): + s = provenance_writer + previous = b"Previously published provenance.\n" + if existing: + s.destination.write_bytes(previous) + if defect == "transcript": + (s.case / "claude.transcript.jsonl").unlink() + elif defect == "authentication": + meta_path = s.case / "verdict.meta.json" + meta = json.loads(meta_path.read_text()) + meta["judge_auth"] = {"method": "claude.ai"} + meta_path.write_text(json.dumps(meta)) + else: + generate = driver.judge_provenance_record + + def invalid_candidate(*args): + record = generate(*args) + record["verdicts"][0]["prompt_sha256"] = "0" * 64 + return record + + monkeypatch.setattr(driver, "judge_provenance_record", invalid_candidate) + message = "names another prompt" if defect == "candidate" else "invalid verdicts" + with pytest.raises(SystemExit, match=message): + s.run() + assert s.destination.exists() is existing + if existing: + assert s.destination.read_bytes() == previous + assert list(s.destination.parent.iterdir()) == ([s.destination] if existing else []) + + +def test_provenance_is_verified_before_replacing_the_public_file( + provenance_writer, monkeypatch +): + s = provenance_writer + previous = b"Previously published provenance.\n" + s.destination.write_bytes(previous) + verify = driver.verify_judge_provenance + checked = [] + + def inspect_candidate(cases, rejudged, candidate): + assert candidate != s.destination + assert s.destination.read_bytes() == previous + verify(cases, rejudged, candidate) + checked.append(candidate.read_bytes()) + + monkeypatch.setattr(driver, "verify_judge_provenance", inspect_candidate) + s.run() + assert checked == [s.destination.read_bytes()] + assert list(s.destination.parent.iterdir()) == [s.destination] + + +def test_the_committed_provenance_record_is_public_and_tallied(): + """Once committed: the record is json.dumps(indent=1), ASCII-escaped, with + a trailing newline; it names no e-mail address, its counts are the tally + of its entries' groups, and its note is the one its entries give.""" + if not driver.JUDGE_PROVENANCE.is_file(): + pytest.skip("docs/terra/judge_provenance.json is not written yet") + text = driver.JUDGE_PROVENANCE.read_text() + record = json.loads(text) + assert text == json.dumps(record, indent=1) + "\n" and text.isascii() + assert not driver.EMAIL_ADDRESS.search(text) + groups = [entry["group"] for entry in record["verdicts"]] + assert record["counts"] == {group: groups.count(group) for group in groups} + assert record["note"] == driver.provenance_note(record["verdicts"]) + + +# --- The generated provenance note (review r1, finding 2) ------------------------ + +# Claims release 20261014's note made about its own run, which no Terra record +# carries: its one login, its effort, its schedule and its retries. +INHERITED_CLAIMS = ( + "two at a time", + "one at a time", + "dropped network connection", + "judged again", + "Max's second setup-token login", + "2026-09-30 opt-in", + "All ran on", + "Scores do not depend", +) + + +def _provenance_case(cases: Path, case_id: str, account: str, effort: str) -> Path: + """An isolated, re-opened case whose sidecar declares ``account`` and + records ``effort``, with the transcript the runner leaves at that effort.""" + case = cases / case_id + case.mkdir(parents=True) + (case / "prompt.md").write_text(JUDGED) + write_verdict( + case, + _verdict([NEW]), + judge_effort=effort, + judge_isolation={"tools": "none (--tools '')"}, + judge_auth={"method": "oauth_token", "account": None, "org": None}, + judge_account_declared=account, + ) + _write_transcript(case, _clean_transcript(effort=effort)) + return case + + +def _generated_record(tmp_path: Path, runs: list[tuple[str, str]]) -> dict: + """The record write_judge_provenance writes for one case per (account, + effort) in ``runs``, checked by the export gate.""" + cases = tmp_path / "audit/cases" + names = [] + for index, (account, effort) in enumerate(runs): + names.append(f"us__scenario_{index:03d}__snap") + _provenance_case(cases, names[-1], account, effort) + rejudged = frozenset(names) + record = json.loads( + json.dumps(driver.judge_provenance_record(cases, rejudged), sort_keys=True) + ) + path = tmp_path / "judge_provenance.json" + path.write_text(json.dumps(record, indent=1) + "\n") + driver.verify_judge_provenance(cases, rejudged, path) + return record + + +LANE_10 = "claude:max@farness.ai (subfleet lane claude-10)" +LANE_18 = "claude:max@axiom.org (subfleet lane claude-18)" +SETUP_TOKEN = "claude setup-token login (token sha256 6a6daf56361b), Max 2026-09-30" +SETUP_TOKEN_SECRET = ( + "claude setup-token login (token sha256 6a6daf56361b), agent-secret pb-judge" +) + + +@pytest.mark.parametrize("account", [LANE_10, LANE_18, SETUP_TOKEN, SETUP_TOKEN_SECRET]) +@pytest.mark.parametrize("effort", ["high", "xhigh", "max"]) +def test_the_note_states_only_what_the_runs_sidecars_record(tmp_path, account, effort): + """A run on any listed account, at the effort AUDIT_EFFORT set, gets a note + whose every claim its sidecars support: no other login, effort, schedule + or retry history.""" + record = _generated_record(tmp_path, [(account, effort)]) + note = record["note"] + assert f"Effort recorded: {effort} (1)." in note + assert f"Judge model reported: {driver.JUDGE_MODEL} (1)." in note + assert f"Judge template: v{driver.JUDGE_TEMPLATE_VERSION} (1)." in note + assert "Isolation: isolated (1)." in note + assert record["counts"] == {driver.PROVENANCE_GROUPS[account]: 1} + for claim in INHERITED_CLAIMS: + assert claim not in note, claim + others = {"low", "medium", "high", "xhigh", "max"} - {effort} + assert ( + not {word for word in re.findall(r"[a-z]+", note.split("Effort recorded:")[1])} + & others + ) + assert "setup-token" not in note and "lane" not in note + assert not driver.EMAIL_ADDRESS.search(json.dumps(record)) + + +def test_both_declarations_of_the_setup_token_are_one_group(tmp_path): + """The opt-in's token, declared by its opt-in in earlier releases and by + agent-secret's pb-judge in this one, is one login in the tally.""" + record = _generated_record( + tmp_path, [(SETUP_TOKEN, "xhigh"), (SETUP_TOKEN_SECRET, "xhigh")] + ) + assert record["counts"] == {"isolated: setup-token 2": 2} + assert "Effort recorded: xhigh (2)." in record["note"] + + +def test_a_mixed_run_is_tallied_by_effort_and_login(tmp_path): + record = _generated_record( + tmp_path, [(LANE_10, "high"), (SETUP_TOKEN, "xhigh"), (LANE_10, "xhigh")] + ) + assert "Effort recorded: high (1), xhigh (2)." in record["note"] + assert record["counts"] == { + "isolated: subfleet lane claude-10": 2, + "isolated: setup-token 2": 1, + } + + +@pytest.mark.parametrize( + "note", + [ + # Release 20261014's note, its claims about that run kept. + "Provenance of the new Opus 5.5 judge verdicts in the GPT-6.1 Terra stage: " + "cases re-opened by Terra or the installed reference build. All ran on " + "Max's second setup-token login (2026-09-30 opt-in), at effort xhigh, " + "two at a time and then one at a time.", + "How each was judged.", + ], +) +def test_a_note_its_entries_do_not_give_is_refused(provenance, note): + _, verify = provenance + with pytest.raises(SystemExit, match="note is not the one its entries give"): + verify(edit_record=lambda record: record.update(note=note)) + + +def test_an_edited_effort_in_the_note_is_refused(tmp_path): + record = _generated_record(tmp_path, [(LANE_10, "high")]) + cases = tmp_path / "audit/cases" + record["note"] = record["note"].replace("high (1)", "xhigh (1)") + path = tmp_path / "judge_provenance.json" + path.write_text(json.dumps(record)) + with pytest.raises(SystemExit, match="note is not the one its entries give"): + driver.verify_judge_provenance( + cases, frozenset({"us__scenario_000__snap"}), path + ) + + +def _phrase_counts(note: str, label: str, after: str) -> dict[str, int]: + text = note.split(f"{label}: ")[1].split(f". {after}")[0] + if text == "none": + return {} + pairs = re.findall(r"(.+?) \((\d+)\)(?:, |$)", text) + return {value: int(count) for value, count in pairs} + + +@settings(max_examples=150, deadline=None) +@given( + entries=st.lists( + st.fixed_dictionaries( + { + "judge_effort": st.sampled_from( + [None, "low", "medium", "high", "xhigh", "max"] + ), + "judge_template_version": st.sampled_from([None, 1, 2]), + "isolated": st.booleans(), + "judge_model_reported": st.sampled_from( + [[driver.JUDGE_MODEL], ["claude-sonnet-5-5"], [], None] + ), + } + ), + max_size=8, + ) +) +def test_the_note_round_trips_to_the_entries_tallies(entries): + """Every tally the note states is its entries' tally, and the note names + the count of entries: no value appears that no entry records.""" + note = driver.provenance_note(entries) + assert note == driver.provenance_note(copy.deepcopy(entries)) + assert note.startswith(f"Provenance of the {len(entries)} new judge verdicts") + efforts = Counter( + e["judge_effort"] if e["judge_effort"] else "none recorded" for e in entries + ) + assert _phrase_counts(note, "Effort recorded", "Judge template") == efforts + templates = Counter( + f"v{e['judge_template_version']}" + if e["judge_template_version"] is not None + else "none recorded" + for e in entries + ) + assert _phrase_counts(note, "Judge template", "Isolation") == templates + isolation = Counter( + "isolated" if e["isolated"] else "not isolated" for e in entries + ) + assert _phrase_counts(note, "Isolation", "An isolated") == isolation + models = Counter( + " and ".join(e["judge_model_reported"]) + if e["judge_model_reported"] + else "none reported" + for e in entries + ) + assert _phrase_counts(note, "Judge model reported", "Effort recorded") == models + + +# --- Stage isolation, CLI modes and resume (ported from test_finish_argon.py) ---- + + +@pytest.fixture +def workspace(tmp_path, monkeypatch): + root = tmp_path / "workspace" + root.mkdir() + monkeypatch.setattr(driver, "ROOT", root) + return root + + +RESUMED_STEPS = [ + "export", + "triage", + "judge", + "provenance", + "install-exclusions", + "adjudicate-exclusions", + "bind-seed", +] +# What a rehearsal stage.json may carry in place of each flag's False. +REHEARSAL_FLAGS = [True, "missing", None, 0, 1, "false", "False", [], {}] + + +@pytest.mark.parametrize("step", RESUMED_STEPS) +@pytest.mark.parametrize("field", ["partial", "early"]) +@pytest.mark.parametrize("value", REHEARSAL_FLAGS, ids=repr) +def test_an_early_or_partial_stage_cannot_resume_into_release( + workspace, monkeypatch, field, step, value +): + """Each later step refuses a stage.json whose early or partial flag is not + recorded as False, before it reads anything else of the stage.""" + for name in ("stage_upgrade", "triage", "export", "judge", "bind_seed"): + monkeypatch.setattr(driver, name, lambda *a, n=name: pytest.fail(f"{n} ran")) + stage = workspace / "results/local/stage" + stage.mkdir(parents=True) + receipt = {"partial": False, "early": False, "files": {}} + if value == "missing": + del receipt[field] + else: + receipt[field] = value + (stage / "stage.json").write_text(json.dumps(receipt)) + with pytest.raises(SystemExit, match="early/partial stage cannot become a release"): + driver.main(["--stage-dir", str(stage), "--step", step]) + + +@pytest.mark.parametrize( + "receipt, ok", + [ + ({"early": False, "partial": False}, True), + ({"early": False, "partial": False, "files": {}}, True), + ({"early": True, "partial": False}, False), + ({"early": False, "partial": True}, False), + ({"early": False}, False), + ({"partial": False}, False), + ({"early": 0, "partial": 0}, False), + ([], False), + (None, False), + ], +) +def test_require_release_stage_accepts_only_two_false_flags(receipt, ok): + if ok: + driver.require_release_stage(receipt) + else: + with pytest.raises(SystemExit, match="cannot become a release"): + driver.require_release_stage(receipt) + + +@pytest.mark.parametrize("relation", ["same", "parent", "child"]) +def test_stage_must_not_overlap_any_input(workspace, relation): + stage = workspace / "results/local/stage" + source = {"same": stage, "parent": stage.parent, "child": stage / "source"}[ + relation + ] + with pytest.raises(SystemExit, match="overlaps input"): + driver.validate_stage_path(stage, [source]) + + +@pytest.mark.parametrize("relative", ["app/src", "paper/snapshot", "results/local"]) +def test_stage_must_be_a_scratch_subdirectory(workspace, relative): + with pytest.raises(SystemExit, match="stage-dir must be below"): + driver.validate_stage_path(workspace / relative, []) + + +@pytest.mark.parametrize("depth", ["top", "nested"]) +def test_stage_cannot_contain_symlink_to_a_live_file(workspace, depth): + stage = workspace / "results/local/stage" + folder = stage if depth == "top" else stage / "publish" / driver.RUN_NAME / "us" + folder.mkdir(parents=True) + (folder / "predictions.csv").symlink_to(workspace / "live.csv") + with pytest.raises(SystemExit, match="symlink in stage-dir"): + driver.validate_stage_path(stage, []) + + +def test_disjoint_scratch_stage_is_allowed(workspace): + driver.validate_stage_path( + workspace / "results/local/stage", [workspace / "results/local/inputs"] + ) + + +@pytest.mark.parametrize( + "source", ["snapshot", "annotations", "runs", "seed", "grounding"] +) +def test_main_refuses_a_stage_inside_any_read_only_input(workspace, source): + """main passes every read-only source to the overlap check before any + step reads the stage.""" + inputs = workspace / "results/local/inputs" + stage = inputs / "stage" + options = { + "snapshot": [], + "annotations": [], + "runs": ["--runs-root", str(inputs)], + "seed": ["--audit-seed", str(inputs)], + "grounding": ["--grounding", str(inputs)], + }[source] + if source in ("snapshot", "annotations"): + stage = (driver.SNAPSHOT if source == "snapshot" else driver.ANNOTATIONS) / "s" + with pytest.raises(SystemExit, match="overlaps input|stage-dir must be below"): + driver.main(["--stage-dir", str(stage), "--step", "triage", *options]) + + +EARLY_STEPS = [ + "judge", + "triage", + "export", + "provenance", + "bind-seed", + "install-exclusions", + "adjudicate-exclusions", +] + + +@pytest.mark.parametrize( + "options, message", + [ + (["--partial"], "--partial requires --early"), + (["--partial", "--step", "export"], "--partial requires --early"), + *[ + (["--early", "--step", step], "--early only applies to prepare") + for step in EARLY_STEPS + ], + ( + ["--early", "--step", "install-references", "--grounding", "g.csv"], + "--early only applies to prepare", + ), + ([], "prepare requires --runs-root"), + (["--early"], "prepare requires --runs-root"), + (["--step", "install-references"], "install-references requires --grounding"), + ], +) +def test_cli_rejects_unsafe_mode_combinations(tmp_path, options, message, capsys): + with pytest.raises(SystemExit): + driver.parse_args(["--stage-dir", str(tmp_path), *options]) + assert message in capsys.readouterr().err + + +def test_pin_inputs_needs_the_runs_root(capsys): + with pytest.raises(SystemExit): + driver.parse_args(["--step", "pin-inputs"]) + assert "pin-inputs requires --runs-root" in capsys.readouterr().err + + +def test_partial_mode_is_explicitly_early(tmp_path): + args = driver.parse_args( + [ + "--stage-dir", + str(tmp_path / "stage"), + "--runs-root", + str(tmp_path / "runs"), + "--early", + "--partial", + ] + ) + assert args.partial and args.early and args.step == "prepare" + + +@pytest.mark.parametrize("step", [*EARLY_STEPS, "install-references"]) +def test_every_stage_step_needs_a_stage(step, capsys): + with pytest.raises(SystemExit): + driver.parse_args(["--step", step, "--grounding", "g.csv"]) + assert f"{step} requires --stage-dir" in capsys.readouterr().err + + +def _fail_steps(monkeypatch, keep=()): + for name in { + "stage_upgrade", + "triage", + "export", + "judge", + "bind_seed", + "install_exclusions", + "adjudicate_exclusions", + "write_judge_provenance", + "resolve_live_base", + } - set(keep): + monkeypatch.setattr(driver, name, lambda *a, n=name: pytest.fail(f"{n} ran")) + + +@pytest.mark.parametrize("step", RESUMED_STEPS) +@pytest.mark.parametrize("change", ["edited", "removed"]) +def test_resume_refuses_changed_staged_inputs(workspace, monkeypatch, step, change): + _fail_steps(monkeypatch) + stage = workspace / "results/local/stage" + stage.mkdir(parents=True) + if change == "edited": + (stage / "predictions.csv").write_text("changed data") + (stage / "stage.json").write_text( + json.dumps( + { + "partial": False, + "early": False, + "files": { + "predictions.csv": hashlib.sha256(b"original data").hexdigest() + }, + } + ) + ) + # A removed input stops the step when its digest is read. + refusal = SystemExit if change == "edited" else FileNotFoundError + with pytest.raises(refusal, match="staged input changed|predictions.csv"): + driver.main(["--stage-dir", str(stage), "--step", step]) + + +# Steps that read the installed build and the release's exclusion record. +GATED_STEPS = { + "triage": "triage", + "export": "triage", + "judge": "judge", + "provenance": "write_judge_provenance", + "adjudicate-exclusions": "adjudicate_exclusions", +} + + +def _resumable(stage: Path, **receipt) -> None: + stage.mkdir(parents=True) + driver.write_json( + stage / "stage.json", {"partial": False, "early": False, "files": {}, **receipt} + ) + + +@pytest.mark.parametrize("step", GATED_STEPS) +@pytest.mark.parametrize("installed", [None, {}, False]) +def test_later_steps_refuse_a_stage_without_the_installed_build( + workspace, monkeypatch, step, installed +): + _fail_steps(monkeypatch, keep={"stage_upgrade"}) + stage = workspace / "results/local/stage" + receipt = {} if installed is None else {"references_installed": installed} + _resumable(stage, **receipt) + with pytest.raises(SystemExit, match="run --step install-references"): + driver.main(["--stage-dir", str(stage), "--step", step]) + + +@pytest.mark.parametrize("step", GATED_STEPS) +@pytest.mark.parametrize("installed", [None, {}, {"sha256": "0" * 64}]) +def test_later_steps_refuse_a_stage_without_the_build_exclusions( + workspace, monkeypatch, step, installed +): + _fail_steps(monkeypatch) + build = SimpleNamespace(sha256={EXCLUSIONS_NAME: "1" * 64}) + monkeypatch.setattr(driver, "stage_upgrade", lambda stage: build) + stage = workspace / "results/local/stage" + receipt = {} if installed is None else {"exclusions_installed": installed} + _resumable(stage, **receipt) + with pytest.raises(SystemExit, match="exclusions are not the release's"): + driver.main(["--stage-dir", str(stage), "--step", step]) + + +@pytest.mark.parametrize("step, called", [*GATED_STEPS.items()]) +def test_a_stage_with_the_build_exclusions_reaches_its_step( + workspace, monkeypatch, step, called +): + calls = [] + for name in set(GATED_STEPS.values()) | {"export", "resolve_live_base"}: + monkeypatch.setattr(driver, name, lambda *a, n=name: calls.append(n)) + build = SimpleNamespace(sha256={EXCLUSIONS_NAME: "1" * 64}) + monkeypatch.setattr(driver, "stage_upgrade", lambda stage: build) + stage = workspace / "results/local/stage" + _resumable(stage, exclusions_installed={"sha256": "1" * 64}) + driver.main(["--stage-dir", str(stage), "--step", step]) + expected = [called] if step != "export" else ["triage", "resolve_live_base"] + assert calls[: len(expected)] == expected + + +@pytest.mark.parametrize( + "step, called", + [("install-exclusions", "install_exclusions"), ("bind-seed", "bind_seed")], +) +def test_the_steps_before_installation_do_not_need_the_build( + workspace, monkeypatch, step, called +): + _fail_steps(monkeypatch) + calls = [] + monkeypatch.setattr(driver, called, lambda *a: calls.append(called)) + stage = workspace / "results/local/stage" + _resumable(stage) + driver.main(["--stage-dir", str(stage), "--step", step]) + assert calls == [called] + + +# --- Seed binding and prompt partitions (ported from test_finish_argon.py) ------- + +# A three-household board whose audit prompts render for real (policybench.audit). +REFERENCE_ROWS = [ + {"scenario_id": "s0", "variable": "snap", "value": 0.0}, + {"scenario_id": "s1", "variable": "snap", "value": 300.0}, + {"scenario_id": "s2", "variable": "snap", "value": 100.0}, +] +INCUMBENT_ROWS = [ + ("m1", "s0", 250.0, "Estimated benefit from income."), + ("m2", "s0", 400.0, "Used gross income test."), + ("m1", "s1", 300.0, "Matched the allotment."), + ("m2", "s1", 0.0, "Assumed ineligible."), + ("m1", "s2", 100.0, "Matched the allotment."), + ("m2", "s2", 100.0, "Matched the allotment."), +] +# GPT-6.1 Terra misses s0 alone: s0 is re-opened, s1 carries over. +JOINS_S0 = [ + (NEW, "s0", 99.0, "Guessed."), + (NEW, "s1", 300.0, "Right."), + (NEW, "s2", 100.0, "Right."), +] +# GPT-6.1 Terra answers every output right: no case is joined. +JOINS_NONE = [ + (NEW, "s0", 0.0, "Ineligible."), + (NEW, "s1", 300.0, "Right."), + (NEW, "s2", 100.0, "Right."), +] +COMMITTED_SEED_DIGEST_SHA256 = driver.SEED_DIGEST_SHA256 + + +def _board(directory: Path, rows, references=REFERENCE_ROWS) -> Path: + us = directory / "us" + us.mkdir(parents=True) + pd.DataFrame(references).to_csv(us / CSV_NAME, index=False) + pd.DataFrame( + [ + { + "model": model, + "scenario_id": scenario, + "variable": "snap", + "prediction": value, + "explanation": text, + "error": None, + } + for model, scenario, value, text in rows + ] + ).to_csv(us / "predictions.csv", index=False) + return directory + + +def _audit(root: Path, wrong_models) -> Path: + from policybench.judge_template import template_header + + case = root / "cases/us__scenario_000__snap" + case.mkdir(parents=True) + (case / "prompt.md").write_text(template_header(2) + "\nClassify these.\n") + driver.write_json(root / "schema.json", AUDIT_OUTPUT_SCHEMA) + (root / "cases.jsonl").write_text( + json.dumps( + { + "case_id": case.name, + "wrong_models": wrong_models, + "parse_failure_only": False, + } + ) + + "\n" + ) + return case + + +@pytest.fixture +def seeded_stage(tmp_path, monkeypatch): + """A judged two-incumbent seed audit and a stage whose board adds Terra. + + MOCK: a synthetic seed judged on template v1 by another judge, its + sidecars recording no prompt or template version, as release 20261014's + oldest carried verdicts do. No reference build is installed, so only the + cases Terra joins may re-open. + """ + from policybench.audit import prepare_audit + + monkeypatch.setattr(driver, "reworded_since_seed", lambda: frozenset()) + grounding = tmp_path / "grounding.csv" + pd.DataFrame( + [{"scenario_id": "s1", "variable": "snap", "grounding": "Gross test: pass."}] + ).to_csv(grounding, index=False) + monkeypatch.setattr(driver, "GROUNDING_SHA256", sha(grounding)) + lookup = {("s1", "snap"): "Gross test: pass."} + seed = tmp_path / "seed" + seed_board = _board(tmp_path / "seed-board", INCUMBENT_ROWS) + prepare_audit(seed_board / "us", seed, grounding_lookup=lookup, template_version=1) + for item in map(json.loads, (seed / "cases.jsonl").read_text().splitlines()): + write_verdict( + seed / "cases" / item["case_id"], + _verdict(item["wrong_models"]), + judge_model_requested="default", + judge_model_reported=["gpt-6.1-sol"], + judge_runner="scripts/run_audit_codex.sh", + prompt_sha256=None, + judge_template_version=None, + ) + digest_text = driver.seed_digest_text(driver.seed_digest(seed)) + monkeypatch.setattr(driver, "SEED_DIGEST_SHA256", sha(digest_text.encode())) + stage = tmp_path / "stage" + + def prepare( + new_rows, *, grounding_path=grounding, explanations=None, references=None + ): + bundle = _board( + stage / "publish" / driver.RUN_NAME, + INCUMBENT_ROWS + new_rows, + references or REFERENCE_ROWS, + ) + if explanations: + (bundle / "annotations").mkdir() + pd.DataFrame( + [ + {"scenario_id": scenario, "variable": "snap", "explanation": text} + for scenario, text in explanations.items() + ] + ).to_csv(bundle / "annotations" / driver.EXPLANATIONS_NAME, index=False) + args = SimpleNamespace( + stage_dir=stage, audit_seed=seed, grounding=grounding_path + ) + binding = driver.prepare_cases(args, bundle) + # main binds the seed in stage.json beside the input hashes. + driver.write_json( + stage / "stage.json", + {"partial": False, "early": False, "files": {}, "seed": binding}, + ) + return stage / "audit" + + return seed, stage, prepare + + +def test_a_case_terra_joins_is_rejudged_and_the_rest_carry_over(seeded_stage): + seed, stage, prepare = seeded_stage + audit = prepare(JOINS_S0) + joined, untouched = "us__s0__snap", "us__s1__snap" + assert json.loads((stage / "pending.json").read_text()) == [joined] + assert not (audit / "cases" / joined / "verdict.json").exists() + assert not (audit / "cases" / joined / "verdict.meta.json").exists() + for name in ("prompt.md", "verdict.json", "verdict.meta.json"): + assert (audit / "cases" / untouched / name).read_bytes() == ( + seed / "cases" / untouched / name + ).read_bytes() + assert json.loads((stage / driver.PROMPT_CHANGES).read_text()) == { + "added": [], + "changed": [joined], + "kept": [untouched], + } + write_verdict(audit / "cases" / joined, _verdict(["m1", "m2", NEW])) + binding = driver.load_seed(stage) + assert binding == driver.seed_digest(seed) + assert driver.rejudged_cases(stage) == {joined} + assert driver.validate_verdicts(audit, seed=binding) == [] + + +def test_a_rejudged_case_by_the_seeds_judge_stays_pending(seeded_stage): + """The joined case's new verdict must come from this release's judge; the + seed's own judge and runner do not qualify.""" + _, stage, prepare = seeded_stage + audit = prepare(JOINS_S0) + write_verdict( + audit / "cases/us__s0__snap", + _verdict(["m1", "m2", NEW]), + judge_model_requested="default", + judge_model_reported=["gpt-6.1-sol"], + judge_runner="scripts/run_audit_codex.sh", + ) + assert driver.validate_verdicts(audit, seed=driver.load_seed(stage)) == [ + "us__s0__snap" + ] + + +@pytest.mark.parametrize("mutation", ["edited", "rebound", "missing"]) +def test_an_edited_carried_over_verdict_is_refused_after_prepare( + seeded_stage, mutation +): + """Edit a kept incumbent verdict in a prepared stage (sidecar re-hashed to + match, or by this release's judge), or remove it, and validation refuses + it without setting anything aside.""" + _, stage, prepare = seeded_stage + audit = prepare(JOINS_S0) + write_verdict(audit / "cases/us__s0__snap", _verdict(["m1", "m2", NEW])) + seed = driver.load_seed(stage) + assert driver.validate_verdicts(audit, seed=seed) == [] + kept = audit / "cases/us__s1__snap" + verdict = json.loads((kept / "verdict.json").read_text()) + verdict["case_failure_source"] = "prompt_ambiguity" + if mutation == "edited": + (kept / "verdict.json").write_text(json.dumps(verdict)) + elif mutation == "rebound": + write_verdict(kept, verdict) + else: + (kept / "verdict.json").unlink() + before = sorted(p.name for p in kept.iterdir()) + with pytest.raises(SystemExit, match="carried-over verdicts differ.*us__s1__snap"): + driver.validate_verdicts(audit, remove_invalid=True, seed=seed) + assert sorted(p.name for p in kept.iterdir()) == before + + +def test_prepare_refuses_a_seed_the_committed_digest_does_not_record( + seeded_stage, monkeypatch +): + _, stage, prepare = seeded_stage + monkeypatch.setattr(driver, "SEED_DIGEST_SHA256", COMMITTED_SEED_DIGEST_SHA256) + with pytest.raises(SystemExit, match="not release 20261014's"): + prepare(JOINS_S0) + assert not (stage / "audit").exists() + + +@pytest.mark.parametrize("field", ["prompt_sha256", "verdict_sha256"]) +def test_load_seed_refuses_a_stage_without_a_binding_or_with_another( + seeded_stage, field +): + _, stage, prepare = seeded_stage + prepare(JOINS_S0) + receipt = json.loads((stage / "stage.json").read_text()) + edited = copy.deepcopy(receipt) + edited["seed"]["us__s1__snap"][field] = "0" * 64 + driver.write_json(stage / "stage.json", edited) + with pytest.raises(SystemExit, match="not release 20261014's"): + driver.load_seed(stage) + added = copy.deepcopy(receipt) + added["seed"]["us__s9__snap"] = added["seed"]["us__s1__snap"] + driver.write_json(stage / "stage.json", added) + with pytest.raises(SystemExit, match="not release 20261014's"): + driver.load_seed(stage) + del receipt["seed"] + driver.write_json(stage / "stage.json", receipt) + with pytest.raises(SystemExit, match="bind-seed --audit-seed pd.DataFrame: + frame = reference[driver.KEY].copy() + frame.insert(0, "model", model) + frame["prediction"] = reference["value"].to_numpy() + frame["explanation"] = "Synthetic answer." + frame["error"] = None + frame["raw_response"] = '{"answer": 1}' + frame["live_calls"] = 1 + frame["cache_hit_calls"] = 0 + frame["live_elapsed_seconds"] = 1.5 + frame["elapsed_seconds"] = 1.5 + frame["estimated_cost_usd"] = 0.001 + frame["total_tokens"] = 900 + frame["provider_resolved_model"] = model + frame["provider_response_id"] = [f"resp_{i}" for i in range(len(frame))] + for column, value in changes.items(): + frame[column] = value + return frame + + +@pytest.fixture +def full_run(tmp_path, monkeypatch): + """MOCK: a complete synthetic Terra run on every reference key of release + 20261014's snapshot (read from git), two synthetic incumbents as the base, + and the treatment check recorded instead of run (the freeze tests run the + real one against the current card).""" + import freeze_gpt61sol + + snapshot = base_references(tmp_path / "snapshot") + monkeypatch.setattr(driver, "SNAPSHOT", snapshot) + annotations = tmp_path / "annotations" + annotations.mkdir() + for name in driver.ANNOTATION_FILES: + (annotations / name).write_text(f"{name}\n") + monkeypatch.setattr(driver, "ANNOTATIONS", annotations) + monkeypatch.setattr(driver, "BOARD_MODELS", len(INCUMBENTS) + 1) + checked = [] + monkeypatch.setattr( + freeze_gpt61sol, + "validate_treatment", + lambda freezer, state, path, scenarios: checked.append( + (state, path, scenarios) + ), + ) + reference = pd.read_csv(snapshot / CSV_NAME) + base = pd.concat( + [ + _run_rows(reference, model)[ + ["model", *driver.KEY, "prediction", "explanation", "error"] + ] + for model in INCUMBENTS + ], + ignore_index=True, + ) + root = tmp_path / "runs" + run_dir = root / SLUG / "run" + run_dir.mkdir(parents=True) + state = { + "model": NEW, + "completed": 100, + "total": 100, + "stopped_reason": None, + "treatment_fingerprint": {"model_id": "gpt-6.1-terra"}, + } + + def write(frame=None, **state_changes): + (frame if frame is not None else _run_rows(reference)).to_csv( + run_dir / "predictions.csv", index=False + ) + driver.write_json(run_dir / "run_state.json", {**state, **state_changes}) + return driver.discover_new_models(root) + + def prepare(runs, partial=False): + args = SimpleNamespace(stage_dir=tmp_path / "stage", partial=partial) + return driver.prepare_inputs(args, runs, base, reference) + + return SimpleNamespace( + reference=reference, + base=base, + write=write, + prepare=prepare, + stage=tmp_path / "stage", + checked=checked, + snapshot=snapshot, + ) + + +def test_real_preparation_folds_terra_onto_the_base(full_run): + runs = full_run.write() + bundle, frames = full_run.prepare(runs) + folded = pd.read_csv(bundle / "us/predictions.csv", low_memory=False) + assert sorted(set(folded.model)) == sorted([*INCUMBENTS, NEW]) + assert (folded.model == NEW).sum() == driver.BASE_OUTPUTS + assert set(frames) == {NEW} + for name in driver.PINNED_INPUTS: + assert (full_run.stage / "inputs" / SLUG / name).read_bytes() == ( + runs[0].run_dir / name + ).read_bytes() + for name in driver.REFERENCE_FILES: + assert (bundle / "us" / name).read_bytes() == ( + full_run.snapshot / name + ).read_bytes() + provenance = json.loads((full_run.stage / "model-provenance.json").read_text()) + assert provenance[NEW]["households"] == 100 + assert provenance[NEW]["provider_resolved_models"] == [NEW] + assert [state for state, *_ in full_run.checked] == [runs[0].state] + + +def _drop_household(reference, scenario="scenario_000"): + return _run_rows(reference[reference.scenario_id != scenario]) + + +@pytest.mark.parametrize( + "defect, message", + [ + ("state_total_disagrees", "state/CSV household mismatch"), + ("household_missing", "full release requires 100 households"), + ("unknown_household", "unknown households"), + ("output_missing", "prediction keys differ"), + ("output_duplicated", "duplicate prediction keys"), + ("another_models_rows", "unexpected model rows"), + ], +) +def test_real_preparation_needs_every_household_and_output(full_run, defect, message): + reference = full_run.reference + frame, state = _run_rows(reference), {} + if defect == "state_total_disagrees": + frame, state = _drop_household(reference), {"total": 100, "completed": 100} + elif defect == "household_missing": + frame, state = _drop_household(reference), {"total": 99, "completed": 99} + elif defect == "unknown_household": + frame.loc[frame.scenario_id == "scenario_000", "scenario_id"] = "scenario_x" + elif defect == "output_missing": + frame = frame.drop(index=frame.index[0]) + elif defect == "output_duplicated": + frame = pd.concat([frame, frame.iloc[:1]], ignore_index=True) + else: + frame.loc[frame.index[0], "model"] = "gpt-6.1-sol" + runs = full_run.write(frame, **state) + with pytest.raises(SystemExit, match=message): + full_run.prepare(runs) + assert not (full_run.stage / "publish").exists() + + +@pytest.mark.parametrize( + "state, message", + [ + ({"synthetic_partial": True}, "synthetic run state is partial only"), + ({"treatment_fingerprint": None}, "missing/mismatched treatment fingerprint"), + ({"treatment_fingerprint": "gpt-6.1-terra"}, "treatment fingerprint"), + ( + {"treatment_fingerprint": {"model_id": "gpt-6.1-sol"}}, + "missing/mismatched treatment fingerprint", + ), + ], +) +def test_real_preparation_refuses_a_synthetic_or_other_treatment( + full_run, state, message +): + runs = full_run.write(**state) + with pytest.raises(SystemExit, match=message): + full_run.prepare(runs) + assert not full_run.checked + + +def test_real_preparation_stops_when_the_treatment_check_fails(full_run, monkeypatch): + import freeze_gpt61sol + + def refuse(*args): + raise SystemExit("treatment differs from the registered card") + + monkeypatch.setattr(freeze_gpt61sol, "validate_treatment", refuse) + with pytest.raises(SystemExit, match="registered card"): + full_run.prepare(full_run.write()) + assert not (full_run.stage / "publish").exists() + + +@pytest.mark.parametrize( + "changes, message", + [ + ({"provider_resolved_model": "gpt-6.1-sol"}, "unexpected provider-resolved"), + ({"provider_resolved_model": "openai/gpt-6.1-terra"}, "provider-resolved"), + ({"provider_resolved_model": None}, "missing provider_resolved_model"), + ({"provider_response_id": None}, "missing provider_response_id"), + ({"live_calls": -1}, "invalid call provenance"), + ({"live_elapsed_seconds": 9.0}, "inconsistent call provenance"), + ({"estimated_cost_usd": -0.5}, "invalid estimated_cost_usd"), + ({"total_tokens": float("inf")}, "invalid total_tokens"), + ], +) +def test_real_preparation_checks_provider_identity_and_disclosures( + full_run, changes, message +): + frame = _run_rows(full_run.reference, **changes) + with pytest.raises(SystemExit, match=message): + full_run.prepare(full_run.write(frame)) + + +@pytest.mark.parametrize( + "column", ["provider_resolved_model", "provider_response_id", "total_tokens"] +) +def test_real_preparation_needs_the_identity_and_usage_columns(full_run, column): + frame = _run_rows(full_run.reference).drop(columns=[column]) + with pytest.raises(SystemExit, match=f"missing {column}"): + full_run.prepare(full_run.write(frame)) + + +@pytest.mark.parametrize("table", ["MODELS", "PRICE_OVERRIDES_PER_1M"]) +def test_real_preparation_needs_terras_registration_and_pricing( + full_run, monkeypatch, table +): + import policybench.config as config + + entries = dict(getattr(config, table)) + del entries[NEW] + monkeypatch.setattr(config, table, entries) + with pytest.raises(SystemExit, match="missing model registration/pricing"): + full_run.prepare(full_run.write()) + + +def test_a_stale_by_model_folder_cannot_shadow_the_combined_predictions(full_run): + runs = full_run.write() + (full_run.stage / "publish" / driver.RUN_NAME / "us" / "by_model").mkdir( + parents=True + ) + with pytest.raises(SystemExit, match="by_model would shadow"): + full_run.prepare(runs) + + +def test_a_fold_short_of_the_board_is_refused(full_run, monkeypatch): + monkeypatch.setattr(driver, "BOARD_MODELS", driver.BOARD_MODELS + 1) + with pytest.raises(SystemExit, match="fold refused additions"): + full_run.prepare(full_run.write()) + + +@pytest.mark.parametrize("name", driver.REFERENCE_FILES) +def test_real_preparation_refuses_a_snapshot_off_the_base_pins(full_run, name): + path = full_run.snapshot / name + path.write_bytes(path.read_bytes() + b"\n") + with pytest.raises(SystemExit, match=f"staged reference {name} does not match"): + full_run.prepare(full_run.write()) + + +def test_a_partial_rehearsal_scores_only_the_shared_households(full_run): + """--partial admits an unfinished cohort, rewrites the scoring references + to its households and marks them partial; a full release cannot.""" + reference = full_run.reference + kept = sorted(set(reference.scenario_id))[:40] + frame = _run_rows(reference[reference.scenario_id.isin(kept)]) + runs = full_run.write(frame, total=40, completed=40, synthetic_partial=True) + full_run.prepare(runs, partial=True) + meta = json.loads( + (full_run.stage / "scoring" / "reference_outputs.csv.meta.json").read_text() + ) + assert meta["partial"] is True + scored = pd.read_csv(full_run.stage / "scoring" / CSV_NAME) + assert set(scored.scenario_id) == set(kept) + assert not full_run.checked + with pytest.raises(SystemExit, match="full release requires 100 households"): + full_run.prepare(full_run.write(frame, total=40, completed=40)) + + +# --- The judge loop (judge's three passes, with the real collect_audit) ---------- + +HEDGED = {**_verdict(["m1", "m2", NEW]), "rationale": "The reference may be wrong."} + + +@pytest.fixture +def judging(seeded_stage, monkeypatch): + """A prepared seeded stage whose runner is scripted: each pass runs the + next writer in ``plan`` (or nothing) instead of the judge.""" + _, stage, prepare = seeded_stage + audit = prepare(JOINS_S0) + calls, plan = [], [] + + def runner(command, cwd, env, check): + calls.append((command, env)) + if len(calls) <= len(plan): + plan[len(calls) - 1](audit / "cases/us__s0__snap") + return subprocess.CompletedProcess(command, 0) + + monkeypatch.setattr(driver.subprocess, "run", runner) + return SimpleNamespace( + stage=stage, + audit=audit, + calls=calls, + plan=plan, + run=lambda: driver.judge( + SimpleNamespace(stage_dir=stage), stage / "publish" / driver.RUN_NAME + ), + ) + + +def _good(case): + write_verdict(case, _verdict(["m1", "m2", NEW])) + + +def _reasons(stage, case="us__s0__snap"): + return sorted( + path.read_text().strip() + for path in (stage / "rejected-verdicts" / case).glob("*/reason.txt") + ) + + +def test_the_judge_runs_one_opus_judge_at_a_time_through_the_runner(judging): + judging.plan.append(_good) + judging.run() + ((command, env),) = judging.calls + assert command == [ + "bash", + str(driver.ROOT / driver.JUDGE_RUNNER), + str(judging.audit), + ] + assert env["AUDIT_MODEL"] == driver.JUDGE_MODEL == "claude-opus-5-5" + assert env["AUDIT_PARALLEL"] == "1" + assert ( + driver.validate_verdicts(judging.audit, seed=driver.load_seed(judging.stage)) + == [] + ) + + +@pytest.mark.parametrize( + "first", + [ + {"judge_model_requested": "claude-sonnet-5-5"}, + {"judge_model_reported": ["claude-opus-5-5", "claude-haiku-5-5"]}, + {"judge_runner": "scripts/run_audit_codex.sh"}, + {"judged_at_utc": None}, + {"judge_template_version": 1}, + ], + ids=["requested", "reported", "runner", "timestamp", "template"], +) +def test_the_judge_retries_a_verdict_its_gate_refuses(judging, first): + judging.plan.extend( + [lambda case: write_verdict(case, _verdict(["m1", "m2", NEW]), **first), _good] + ) + judging.run() + assert len(judging.calls) == 2 + assert len(_reasons(judging.stage)) == 1 + + +@pytest.mark.parametrize("models", [["m1", "m2"], ["m1", "m2", NEW, "m3"], []]) +def test_the_judge_retries_a_verdict_that_misses_or_adds_a_model(judging, models): + judging.plan.extend([lambda case: write_verdict(case, _verdict(models)), _good]) + judging.run() + assert len(judging.calls) == 2 and len(_reasons(judging.stage)) == 1 + + +def test_the_judge_sets_a_hedged_verdict_aside_and_retries(judging): + judging.plan.extend([lambda case: write_verdict(case, HEDGED), _good]) + judging.run() + assert len(judging.calls) == 2 + assert _reasons(judging.stage) == ["hedged"] + + +@pytest.mark.parametrize("writer", [None, "hedged", "wrong_judge"]) +def test_the_judge_stops_after_three_passes(judging, writer): + write = { + None: lambda case: None, + "hedged": lambda case: write_verdict(case, HEDGED), + "wrong_judge": lambda case: write_verdict( + case, _verdict(["m1", "m2", NEW]), judge_model_requested="default" + ), + }[writer] + judging.plan.extend([write] * 3) + with pytest.raises(SystemExit, match="missing/hedged after three passes"): + judging.run() + assert len(judging.calls) == 3 + assert not (judging.audit / "cases/us__s0__snap/verdict.json").exists() + + +def test_the_judge_refuses_an_edited_carried_verdict_before_running(judging): + kept = judging.audit / "cases/us__s1__snap/verdict.json" + kept.write_text(kept.read_text().replace("llm_error", "prompt_ambiguity")) + with pytest.raises(SystemExit, match="carried-over verdicts differ"): + judging.run() + assert judging.calls == [] + + +def test_the_judge_needs_the_seed_binding_before_running(judging): + receipt = json.loads((judging.stage / "stage.json").read_text()) + del receipt["seed"] + driver.write_json(judging.stage / "stage.json", receipt) + with pytest.raises(SystemExit, match="bind-seed"): + judging.run() + assert judging.calls == [] + + +# --- Triage (ported from test_finish_argon.py) ---------------------------------- + +TRIAGE_WRITTEN_ON = "2026-10-26" +CONVENTIONS = ( + "Dates are UTC days. " + + driver.DATE_CONVENTIONS_BASE + + " The 2026-10-14 wave's decisions follow Max's rulings " + + driver.DATE_CONVENTIONS_ANCHOR + + " The rest is as before." +) +TRIAGE_CASE = "us__scenario_000__snap" +DECISION = { + "country": "us", + "scenario_id": "scenario_000", + "variable": "snap", + "judge_model": "claude-opus-5-5", + "judged_on_utc": "2026-09-30", + "judge_failure_source": "llm_error", + "judge_failure_subtype": "thresholds_rates", + "adjudicated_failure_source": "llm_error", + "adjudicated_failure_subtype": "thresholds_rates", + "adjudicated_on": "2026-09-22", + "adjudicator": "developer", + "judge_reference_suspect": True, + "reference_verdict": "affirmed", + "reference_basis": "7 CFR 273.10", + "reasoning": "The judge counted one model's row. The allotment follows the rule.", +} +SEED_ITEM = { + "judge_model": "claude-opus-5-5", + "judge_failure_source": "llm_error", + "judge_failure_subtype": "thresholds_rates", + "judge_reference_suspect": True, + "judged_on": "2026-09-30", +} +# Terra's re-judge of the case, dated by its sidecar's UTC day (write_verdict). +RESTATED = { + **DECISION, + "judged_on_utc": "2026-10-26", + "judge_rejudged_on": "2026-10-26", + "judge_previous": [SEED_ITEM], +} + + +def _base_record(*entries) -> dict: + return {"date_conventions": CONVENTIONS, "adjudications": list(entries)} + + +def _record(*entries) -> str: + return driver.record_text( + { + "date_conventions": driver.release_date_conventions(CONVENTIONS), + "adjudications": list(entries), + } + ) + + +@pytest.fixture +def unruled_spec(monkeypatch): + """A spec that rules nothing and lists no triage decision, so the record + gates see their own synthetic records only.""" + spec = { + **real_spec(), + "adjudications_written_on": TRIAGE_WRITTEN_ON, + "adjudications": [], + "restated_adjudications": [], + "triage_adjudications": [], + } + monkeypatch.setattr(driver, "load_spec", lambda: copy.deepcopy(spec)) + return spec + + +def _collected(monkeypatch, rows, cases): + import policybench.audit + + monkeypatch.setattr( + policybench.audit, + "collect_audit", + lambda *a, **kw: { + "missing": pd.DataFrame(), + "hedged": pd.DataFrame(), + "row": rows.copy(), + "case": cases.copy(), + }, + ) + + +@pytest.mark.parametrize( + "suspect, failure_source, report", + [ + (True, "llm_error", "reference-flags.csv"), + (False, "reference_engine_defect", "unresolved-rows.csv"), + (False, "prompt_ambiguity", "unresolved-rows.csv"), + (False, "reference_error", "unresolved-rows.csv"), + ], +) +def test_triage_stops_and_records_flags_for_evidence_review( + tmp_path, monkeypatch, unruled_spec, suspect, failure_source, report +): + stage = tmp_path / "stage" + bundle = stage / "publish" / driver.RUN_NAME + (bundle / "annotations").mkdir(parents=True) + rows = pd.DataFrame( + [ + { + "country": "us", + "scenario_id": "scenario_000", + "variable": "snap", + "model": NEW, + "failure_source": failure_source, + "failure_subtype": "thresholds_rates", + "annotation": "Evidence needed.", + "reference_suspect": suspect, + } + ] + ) + cases = pd.DataFrame( + [ + { + "country": "us", + "scenario_id": "scenario_000", + "variable": "snap", + "wrong_model_count": 1, + "reference_suspect": suspect, + "case_failure_source": failure_source, + "case_failure_subtype": "thresholds_rates", + "case_annotation": "Evidence needed.", + "reference_bug_hypothesis": "Check the threshold.", + } + ] + ) + monkeypatch.setattr(driver, "validate_verdicts", lambda *a, **kw: []) + monkeypatch.setattr(driver, "load_seed", lambda stage: {}) + monkeypatch.setattr(driver, "stage_upgrade", lambda stage: None) + monkeypatch.setattr(driver, "base_adjudication_record", lambda: _base_record()) + (stage / driver.PROMPT_CHANGES).write_text( + json.dumps({"added": [], "changed": [], "kept": []}) + ) + (bundle / "annotations" / driver.ADJUDICATIONS).write_text(_record()) + _collected(monkeypatch, rows, cases) + with pytest.raises(SystemExit, match="triage required"): + driver.triage(SimpleNamespace(stage_dir=stage), bundle) + assert len(pd.read_csv(stage / report)) == 1 + assert not (stage / "release-ready.json").exists() + + +@pytest.fixture +def triage_stage(tmp_path, monkeypatch, unruled_spec): + """A one-case stage Terra re-opened, with a recorded decision.""" + stage = tmp_path / "stage" + bundle = stage / "publish" / driver.RUN_NAME + (bundle / "annotations").mkdir(parents=True) + (stage / driver.PROMPT_CHANGES).write_text( + json.dumps({"added": [], "changed": [TRIAGE_CASE], "kept": []}) + ) + case = stage / "audit/cases" / TRIAGE_CASE + case.mkdir(parents=True) + write_verdict(case, {**_verdict([NEW]), "reference_suspect": True}) + record = bundle / "annotations" / driver.ADJUDICATIONS + record.write_text(_record(DECISION)) + state = SimpleNamespace(pending=[], missing=pd.DataFrame(), hedged=pd.DataFrame()) + monkeypatch.setattr(driver, "validate_verdicts", lambda *a, **kw: state.pending) + monkeypatch.setattr(driver, "load_seed", lambda stage: {}) + monkeypatch.setattr(driver, "stage_upgrade", lambda stage: None) + monkeypatch.setattr( + driver, "base_adjudication_record", lambda: _base_record(DECISION) + ) + row = { + "country": "us", + "scenario_id": "scenario_000", + "variable": "snap", + "failure_source": "llm_error", + "failure_subtype": "thresholds_rates", + "reference_suspect": True, + } + rows = pd.DataFrame( + [ + {**row, "model": NEW, "annotation": "It used the 2025 threshold."}, + {**row, "model": "m1", "annotation": "It used the 2025 threshold."}, + ] + ) + cases = pd.DataFrame( + [ + { + **{k: v for k, v in row.items() if not k.startswith("failure")}, + "wrong_model_count": 2, + "case_failure_source": "llm_error", + "case_failure_subtype": "thresholds_rates", + "reference_bug_hypothesis": "", + "case_annotation": "Both models used the 2025 threshold.", + } + ] + ) + import policybench.audit + + monkeypatch.setattr( + policybench.audit, + "collect_audit", + lambda *a, **kw: { + "missing": state.missing, + "hedged": state.hedged, + "row": state.rows.copy(), + "case": state.cases.copy(), + }, + ) + state.rows, state.cases = rows, cases + + def run(): + driver.triage(SimpleNamespace(stage_dir=stage), bundle) + annotations = bundle / "annotations" + return ( + json.loads(record.read_text())["adjudications"][0], + pd.read_csv(annotations / "us_case_notes.csv").iloc[0], + pd.read_csv(annotations / "us_audit_row_annotations.csv"), + ) + + return SimpleNamespace(stage=stage, record=record, run=run, state=state) + + +def test_triage_accepts_its_own_record_unchanged(triage_stage): + text = triage_stage.record.read_text() + entry, _, _ = triage_stage.run() + assert entry == DECISION and triage_stage.record.read_text() == text + + +@pytest.mark.parametrize("defect", ["pending", "missing", "hedged"]) +def test_triage_refuses_missing_invalid_or_hedged_verdicts(triage_stage, defect): + if defect == "pending": + triage_stage.state.pending = [TRIAGE_CASE] + message = "missing or invalid verdicts; run judge" + else: + setattr(triage_stage.state, defect, pd.DataFrame({"case_id": [TRIAGE_CASE]})) + message = "missing/hedged audit; run judge" + before = triage_stage.record.read_text() + with pytest.raises(SystemExit, match=message): + triage_stage.run() + assert triage_stage.record.read_text() == before + assert not (triage_stage.stage / "reference-flags.csv").exists() + + +def test_triage_refuses_a_case_count_the_rows_do_not_give(triage_stage): + triage_stage.state.cases = triage_stage.state.cases.assign(wrong_model_count=3) + with pytest.raises(SystemExit, match="wrong_model_count disagrees"): + triage_stage.run() + + +def test_triage_refuses_exclusions_the_decisions_do_not_make(triage_stage): + """The staged scoring exclusions must be exactly the cases the record + excludes: release 20261014's 49 exclusions, which this one-decision + record does not make, stop triage.""" + us = base_references(triage_stage.stage / "publish" / driver.RUN_NAME / "us") + assert (us / EXCLUSIONS_NAME).is_file() + with pytest.raises(SystemExit, match="adjudication exclusions differ"): + triage_stage.run() + + +def test_triage_lets_a_rejudged_case_restate_its_judge_fields(triage_stage): + triage_stage.record.write_text(_record(RESTATED)) + entry, _, _ = triage_stage.run() + assert entry == RESTATED + + +def test_triage_refuses_a_decision_the_spec_does_not_list(triage_stage, monkeypatch): + """On a case Terra re-opened that release 20261014 never decided, a + hand-written decision is refused: only the spec's triage decisions may be + new.""" + monkeypatch.setattr(driver, "base_adjudication_record", lambda: _base_record()) + triage_stage.record.write_text(_record(RESTATED)) + with pytest.raises(SystemExit, match="decisions the spec does not list"): + triage_stage.run() + + +@pytest.mark.parametrize( + "tamper", + [ + {"judge_model": "a-human-typed-this"}, + {"judge_previous": []}, + {"judge_rejudged_on": "1999-01-01"}, + {"judged_on_utc": "2026-10-25"}, + {"judge_previous": [{**SEED_ITEM, "judged_on": "2026-09-28"}]}, + {"judge_previous": [{**SEED_ITEM, "judge_failure_source": "reference_error"}]}, + {"judge_previous": [{**SEED_ITEM, "judge_failure_subtype": "other"}]}, + {"judge_previous": [{**SEED_ITEM, "judge_reference_suspect": False}]}, + ], +) +def test_triage_refuses_judge_fields_written_by_hand(triage_stage, tamper): + triage_stage.record.write_text(_record({**RESTATED, **tamper})) + with pytest.raises(SystemExit, match="not restated by the restate script"): + triage_stage.run() + + +def test_triage_refuses_a_record_whose_bytes_hide_text(triage_stage): + text = _record(DECISION).replace( + '"adjudicator": "developer"', + '"adjudicator": "SMUGGLED", "adjudicator": "developer"', + ) + triage_stage.record.write_text(text) + with pytest.raises(SystemExit, match="committed form"): + triage_stage.run() + + +@pytest.mark.parametrize( + "conventions", + [ + CONVENTIONS + " Edited.", + CONVENTIONS.replace( + driver.DATE_CONVENTIONS_LAST_WAVE, ", 2026-10-14 or 2026-10-20)" + ), + ], +) +def test_triage_refuses_date_conventions_other_than_the_waves( + triage_stage, conventions +): + triage_stage.record.write_text( + driver.record_text( + {"date_conventions": conventions, "adjudications": [DECISION]} + ) + ) + with pytest.raises(SystemExit, match="beyond naming this release's waves"): + triage_stage.run() + + +@pytest.mark.parametrize( + "field, value", + [ + ("adjudicated_failure_subtype", "other"), + ("reasoning", "Rewritten."), + ("reference_verdict", "regenerated"), + ], +) +def test_triage_refuses_any_other_change_to_a_recorded_decision( + triage_stage, field, value +): + triage_stage.record.write_text(_record({**DECISION, field: value})) + with pytest.raises(SystemExit, match="change recorded decisions"): + triage_stage.run() + + +def test_triage_refuses_a_dropped_recorded_decision(triage_stage): + triage_stage.record.write_text(_record()) + with pytest.raises(SystemExit, match="change recorded decisions|drop"): + triage_stage.run() + + +def test_triage_refuses_a_judge_rewrite_of_an_incumbent_only_case(triage_stage): + (triage_stage.stage / driver.PROMPT_CHANGES).write_text( + json.dumps({"added": [], "changed": [], "kept": [TRIAGE_CASE]}) + ) + triage_stage.record.write_text(_record(RESTATED)) + with pytest.raises(SystemExit, match="change recorded decisions"): + triage_stage.run() + + +def _amendments(stage, *items): + (stage / driver.AMENDMENTS).write_text(json.dumps({"amendments": list(items)})) + + +def _amend(field, old, new, **extra): + return { + "case_id": TRIAGE_CASE, + "field": field, + "old": old, + "new": new, + "reason": "The re-judge's verdict no longer says this.", + **extra, + } + + +def test_triage_applies_exactly_the_listed_wording_amendments(triage_stage): + _amendments( + triage_stage.stage, + _amend("reasoning", "one model's row", "two models' rows"), + _amend("case_annotation", "the 2025 threshold", "the 2025 threshold, held"), + _amend("annotation", "2025 threshold", "held 2025 threshold", model=NEW), + ) + entry, note, rows = triage_stage.run() + assert entry["reasoning"] == DECISION["reasoning"].replace( + "one model's row", "two models' rows" + ) + assert list(entry) == list(DECISION) + assert note.case_annotation.startswith("Both models used the 2025 threshold, held.") + assert "two models' rows" in note.case_annotation + assert dict(zip(rows.model, rows.annotation)) == { + NEW: "It used the held 2025 threshold.", + "m1": "It used the 2025 threshold.", + } + text = triage_stage.record.read_text() + assert triage_stage.run()[0] == entry and triage_stage.record.read_text() == text + + +@pytest.mark.parametrize( + "item", + [ + _amend("case_annotation", "no such text", "x"), + _amend("annotation", "2025 threshold", "x", model="not-a-model"), + _amend("case_annotation", "The allotment follows the rule.", "It does."), + ], +) +def test_triage_refuses_an_amendment_it_cannot_apply_exactly(triage_stage, item): + from policybench.adjudications import AdjudicationError + + _amendments(triage_stage.stage, item) + with pytest.raises( + (SystemExit, AdjudicationError), match="occurs|matches|adjudication sentence" + ): + triage_stage.run() + + +@pytest.mark.parametrize( + "item", + [ + {**_amend("reasoning", "one", "two"), "case_id": "us__scenario_009__snap"}, + {**_amend("reasoning", "one", "two"), "field": "adjudicated_on"}, + {k: v for k, v in _amend("reasoning", "one", "two").items() if k != "reason"}, + ], + ids=["case_not_rejudged", "field_not_amendable", "no_reason"], +) +def test_triage_refuses_an_amendment_outside_its_rules(triage_stage, item): + _amendments(triage_stage.stage, item) + with pytest.raises(SystemExit): + triage_stage.run() + + +# --- Strict export: every refusal comes before a payload or receipt ------------- + +RUN_HEADER = ( + "model,scenario_id,variable,prediction,estimated_cost_usd,total_tokens," + "live_calls,cache_hit_calls,live_elapsed_seconds,elapsed_seconds\n" +) +RUN_ROW = f"{NEW},scenario_000,snap,1200.0,0.0001,900,1,0,2.75,2.75\n" +BOARD = "data-board51.json" + + +@pytest.fixture +def exporting(tmp_path, monkeypatch, scope, committed_build): + """A stage export can run on: release 20261014's references committed, + the installed build staged and bound, Terra's pinned run, and an empty + judge provenance record (no case re-opened). The exporters are the scope + fixture's; one test below runs the real dashboard validator.""" + stage = tmp_path / "stage" + bundle = stage / "publish" / driver.RUN_NAME + us = base_references(bundle / "us") + for name in driver.UPGRADED_FILES: + shutil.copyfile(committed_build.built / name, us / name) + annotations = bundle / "annotations" + annotations.mkdir() + for name in ("us_audit_row_annotations.csv", "us_case_notes.csv"): + (annotations / name).write_text( + "country,scenario_id,variable,model,failure_source,failure_subtype,annotation\n" + ) + (annotations / driver.ADJUDICATIONS).write_text('{"adjudications": []}\n') + shutil.copyfile( + committed_build.explanations, annotations / driver.EXPLANATIONS_NAME + ) + copy_dir = stage / driver.BUILD_COPY + copy_dir.mkdir() + for name in driver.BUILT_FILES: + shutil.copyfile(committed_build.built / name, copy_dir / name) + shutil.copyfile(committed_build.explanations, copy_dir / driver.EXPLANATIONS_NAME) + shutil.copyfile(committed_build.actions, copy_dir / driver.ACTIONS_NAME) + inputs = stage / "inputs" / SLUG + inputs.mkdir(parents=True) + (inputs / "predictions.csv").write_text(RUN_HEADER + RUN_ROW) + fingerprint = {"model_id": NEW} + driver.write_json( + inputs / "run_state.json", {"model": NEW, "treatment_fingerprint": fingerprint} + ) + (us / "predictions.csv").write_text( + RUN_HEADER + + "incumbent-00,scenario_000,snap,900.0,0.002,800,1,0,3.5,3.5\n" + + RUN_ROW + ) + files = [us / name for name in (*driver.REFERENCE_FILES, "predictions.csv")] + files += [inputs / name for name in driver.PINNED_INPUTS] + driver.write_json( + stage / "stage.json", + { + "partial": False, + "early": False, + "files": {str(path.relative_to(stage)): sha(path) for path in files}, + }, + ) + driver.write_json( + stage / "model-provenance.json", + { + NEW: { + "predictions_sha256": sha(inputs / "predictions.csv"), + "treatment_fingerprint": fingerprint, + } + }, + ) + pins = {SLUG: {name: sha(inputs / name) for name in driver.PINNED_INPUTS}} + monkeypatch.setattr(driver, "committed_input_pins", lambda: pins) + record = tmp_path / "judge_provenance.json" + record.write_text(json.dumps(_provenance_record([]))) + monkeypatch.setattr(driver, "JUDGE_PROVENANCE", record) + monkeypatch.setattr(driver, "rejudged_cases", lambda stage: frozenset()) + monkeypatch.setattr(driver, "stage_upgrade", lambda stage: scope.upgrade) + # The committed snapshot moves to a scratch copy; release 20261014's + # exclusion record is still read from BASE_COMMIT (and checked) first. + base_record = driver.base_exclusion_record() + monkeypatch.setattr( + driver, "base_exclusion_record", lambda: copy.deepcopy(base_record) + ) + snapshot = base_references(tmp_path / "committed-snapshot") + monkeypatch.setattr(driver, "SNAPSHOT", snapshot) + # Before the freeze: the pointer names release 20261014. + monkeypatch.setattr(driver, "live_pointer", lambda: {"tag": driver.BASE_TAG}) + + (stage / "audit").mkdir() + (stage / "audit/cases.jsonl").write_text("") + + def stage_files(): + return { + p.relative_to(stage): p.read_bytes() + for p in stage.rglob("*") + if p.is_file() + } + + last_before = None + + def run(previous=None, *, partial=False, early=False): + nonlocal last_before + last_before = stage_files() + args = SimpleNamespace(stage_dir=stage, partial=partial, early=early) + stats = incumbents() if previous is None else previous + live = {"countries": {"us": {"modelStats": stats}}} + try: + return driver.export(args, bundle, live) + except BaseException: + assert stage_files() == last_before + raise + + def nothing_written(): + return stage_files() == last_before + + return SimpleNamespace( + stage=stage, + bundle=bundle, + run=run, + scope=scope, + snapshot=snapshot, + record=record, + nothing_written=nothing_written, + ) + + +def test_strict_export_binds_the_build_the_run_and_the_evidence(exporting): + payload = exporting.run() + stage, bundle = exporting.stage, exporting.bundle + output = stage / BOARD + assert output.read_bytes() == driver.payload_text(payload).encode() + assert (bundle / "data.json").read_bytes() == output.read_bytes() + receipt = json.loads((stage / "release-ready.json").read_text()) + assert receipt["release_tag"] == driver.RELEASE_TAG + assert (receipt["base_tag"], receipt["base_sha256"]) == ( + driver.BASE_TAG, + driver.BASE_SHA256, + ) + assert receipt["models"] == 51 and receipt["partial"] is False + assert receipt["payload_sha256"] == sha(output) + for name in driver.BUILD_COPY_FILES: + assert receipt["files"][f"{driver.BUILD_COPY}/{name}"] == sha( + stage / driver.BUILD_COPY / name + ) + for name in (*driver.REFERENCE_FILES, "predictions.csv"): + path = f"publish/{driver.RUN_NAME}/us/{name}" + assert receipt["files"][path] == sha(stage / path) + for name in ( + "stage.json", + "model-provenance.json", + *[f"inputs/{SLUG}/{n}" for n in driver.PINNED_INPUTS], + ): + assert receipt["files"][name] == sha(stage / name) + assert receipt["judge_provenance"] == { + "path": "docs/terra/judge_provenance.json", + "sha256": sha(exporting.record), + } + + +@pytest.mark.parametrize("kind", ["directory", "file", "dangling_symlink"]) +def test_export_refuses_a_shadow_added_after_export(exporting, kind): + exporting.run() + shadow = exporting.bundle / "us/by_model" + if kind == "directory": + shadow.mkdir() + frame = pd.read_csv(exporting.bundle / "us/predictions.csv") + frame.loc[frame.model == NEW, "total_cost_usd"] = 0 + frame.to_csv(shadow / "shadow.csv", index=False) + receipt_path = exporting.stage / "release-ready.json" + receipt = json.loads(receipt_path.read_text()) + receipt["files"][str((shadow / "shadow.csv").relative_to(exporting.stage))] = ( + sha(shadow / "shadow.csv") + ) + payload_path = exporting.stage / BOARD + payload = json.loads(payload_path.read_text()) + terra = next( + row + for row in payload["countries"]["us"]["modelStats"] + if row["model"] == NEW + ) + terra.update(costUsd=0.0, costPerHousehold=0.0) + payload_path.write_text(driver.payload_text(payload)) + receipt["payload_sha256"] = sha(payload_path) + driver.write_json(receipt_path, receipt) + elif kind == "file": + shadow.write_text("shadow") + else: + shadow.symlink_to("missing") + before = { + p.relative_to(exporting.stage): p.read_bytes() + for p in exporting.stage.rglob("*") + if p.is_file() + } + with pytest.raises(SystemExit, match="by_model would shadow"): + exporting.run() + assert { + p.relative_to(exporting.stage): p.read_bytes() + for p in exporting.stage.rglob("*") + if p.is_file() + } == before + + +@pytest.mark.parametrize("name", driver.REFERENCE_FILES) +def test_export_refuses_a_staged_reference_off_the_installed_build(exporting, name): + path = exporting.bundle / "us" / name + path.write_bytes(path.read_bytes() + b"\n") + with pytest.raises(SystemExit, match=f"staged reference {name} does not match"): + exporting.run() + assert exporting.nothing_written() + + +@pytest.mark.parametrize("name", driver.UPGRADED_FILES) +def test_export_refuses_a_staged_base_reference_in_place_of_the_build(exporting, name): + (exporting.bundle / "us" / name).write_bytes(base_blob(SNAPSHOT_PATH / name)) + with pytest.raises(SystemExit, match=f"staged reference {name} does not match"): + exporting.run() + assert exporting.nothing_written() + + +@pytest.mark.parametrize("frozen", [False, True]) +def test_export_refuses_a_committed_reference_off_its_pin( + exporting, monkeypatch, frozen +): + """Before the freeze the committed snapshot is release 20261014's; after + it, the build's. Either other state is refused.""" + if frozen: + monkeypatch.setattr(driver, "live_pointer", lambda: {"tag": driver.RELEASE_TAG}) + else: + shutil.copyfile( + exporting.bundle / "us" / CSV_NAME, exporting.snapshot / CSV_NAME + ) + with pytest.raises(SystemExit, match="committed reference"): + exporting.run() + assert exporting.nothing_written() + + +def test_a_re_export_after_the_freeze_accepts_the_build_as_committed( + exporting, monkeypatch +): + monkeypatch.setattr(driver, "live_pointer", lambda: {"tag": driver.RELEASE_TAG}) + for name in driver.UPGRADED_FILES: + shutil.copyfile(exporting.bundle / "us" / name, exporting.snapshot / name) + exporting.run() + assert (exporting.stage / "release-ready.json").is_file() + + +def test_export_writes_no_receipt_when_the_inputs_are_not_the_pinned_run( + exporting, monkeypatch +): + pins = {SLUG: {"predictions.csv": "0" * 64, "run_state.json": "0" * 64}} + monkeypatch.setattr(driver, "committed_input_pins", lambda: pins) + with pytest.raises(SystemExit, match=f"staged inputs/{SLUG}/.* is not the run"): + exporting.run() + assert exporting.nothing_written() + + +@pytest.mark.parametrize( + "defect, message", + [ + ("stage_json_hash", "staged input changed since prepare"), + ("stage_json_omits_input", "stage.json does not record"), + ("provenance_hash", "model-provenance.json disagrees"), + ("provenance_fingerprint", "model-provenance.json disagrees"), + ("provenance_extra_model", "does not describe exactly"), + ], +) +def test_export_refuses_prepare_time_hashes_that_no_longer_hold( + exporting, defect, message +): + stage = exporting.stage + receipt = json.loads((stage / "stage.json").read_text()) + provenance = json.loads((stage / "model-provenance.json").read_text()) + if defect == "stage_json_hash": + receipt["files"][f"inputs/{SLUG}/run_state.json"] = "0" * 64 + elif defect == "stage_json_omits_input": + del receipt["files"][f"publish/{driver.RUN_NAME}/us/predictions.csv"] + elif defect == "provenance_hash": + provenance[NEW]["predictions_sha256"] = "0" * 64 + elif defect == "provenance_fingerprint": + provenance[NEW]["treatment_fingerprint"] = {"model_id": "gpt-6.1-sol"} + else: + provenance["gpt-6.1-sol"] = provenance[NEW] + driver.write_json(stage / "stage.json", receipt) + driver.write_json(stage / "model-provenance.json", provenance) + with pytest.raises(SystemExit, match=message): + exporting.run() + assert exporting.nothing_written() + + +@pytest.mark.parametrize( + "column, value", + [("prediction", "1201.0"), ("estimated_cost_usd", "0.0002"), ("live_calls", "1.0")], +) +def test_export_refuses_terra_rows_that_are_not_the_pinned_runs( + exporting, column, value +): + """A Terra cell in the bundle's predictions that differs from its run file + (rehashed into stage.json so only the row check can catch it) is + refused.""" + stage = exporting.stage + path = exporting.bundle / "us" / "predictions.csv" + frame = pd.read_csv(path, dtype=str, keep_default_na=False) + frame.loc[frame.model == NEW, column] = value + frame.to_csv(path, index=False) + receipt = json.loads((stage / "stage.json").read_text()) + receipt["files"][f"publish/{driver.RUN_NAME}/us/predictions.csv"] = sha(path) + driver.write_json(stage / "stage.json", receipt) + with pytest.raises(SystemExit, match=f"not the pinned run's.*{column}"): + exporting.run() + assert exporting.nothing_written() + + +@pytest.mark.parametrize( + "edit", + ["lists_an_unstaged_verdict", "counts", "note", "extra_key"], +) +def test_export_refuses_a_provenance_record_the_stage_does_not_give(exporting, edit): + record = _provenance_record([]) + if edit == "lists_an_unstaged_verdict": + record["verdicts"].append({"case_id": "us__scenario_000__snap"}) + elif edit == "counts": + record["counts"] = {"isolated: pb-judge": 1} + elif edit == "note": + record["note"] += " Every verdict was checked by hand." + else: + record["reviewed_by"] = "someone" + exporting.record.write_text(json.dumps(record)) + with pytest.raises(SystemExit): + exporting.run() + assert exporting.nothing_written() + + +def test_export_refuses_a_payload_the_dashboard_schema_refuses(exporting, monkeypatch): + import policybench.dashboard_schema + + monkeypatch.setattr( + policybench.dashboard_schema, + "validate_dashboard_payload", + lambda payload, **kw: ["modelStats[50].exact: missing"], + ) + with pytest.raises(SystemExit, match="payload validation failed"): + exporting.run() + assert exporting.nothing_written() + + +def test_the_real_dashboard_validator_refuses_a_payload_missing_its_fields( + exporting, monkeypatch +): + """The scope fixture's synthetic payload holds modelStats only, so the + real validator, which build_payload calls, refuses it.""" + import policybench.dashboard_schema + + monkeypatch.setattr( + policybench.dashboard_schema, + "validate_dashboard_payload", + REAL_DASHBOARD_VALIDATOR, + ) + with pytest.raises(SystemExit, match="payload validation failed"): + exporting.run() + assert exporting.nothing_written() + + +def test_the_export_roster_must_be_the_incumbents_plus_terra(exporting): + scope = exporting.scope + original = copy.deepcopy(scope.stats) + scope.stats[-1] = stat("terra-impostor") + with pytest.raises(SystemExit, match="roster"): + exporting.run() + scope.stats = original + with pytest.raises(SystemExit, match="50 incumbents only"): + exporting.run(incumbents()[:-1] + [stat(NEW)]) + scope.stats = original[:-1] + with pytest.raises(SystemExit, match="all 51 models"): + exporting.run() + assert exporting.nothing_written() + + +def test_export_writes_nothing_when_the_scope_check_refuses(exporting): + exporting.scope.base_stats[7]["exact"] += 0.5 + with pytest.raises(SystemExit, match=r"drift: \['incumbent-07'\]"): + exporting.run() + assert exporting.nothing_written() + + +def test_a_refused_reexport_preserves_every_existing_stage_output(exporting): + for relative in ("data.json", "us/data.json", "us/analysis/summary.csv"): + path = exporting.bundle / relative + path.parent.mkdir(parents=True, exist_ok=True) + path.write_text("Previously accepted output\n") + (exporting.stage / BOARD).write_text("Previously accepted payload\n") + (exporting.stage / "release-ready.json").write_text("Previously accepted receipt\n") + exporting.scope.base_stats[7]["exact"] += 0.5 + with pytest.raises(SystemExit, match="incumbent modelStats drift"): + exporting.run() + assert exporting.nothing_written() + + +@pytest.mark.parametrize("partial", [False, True]) +def test_an_early_or_partial_export_never_gets_a_release_receipt( + exporting, monkeypatch, partial +): + """An early export skips the judge gates and writes no receipt; a partial + one also skips the scope checks and marks its payload.""" + for name in ("verify_new_model_inputs", "verify_judge_provenance"): + monkeypatch.setattr(driver, name, lambda *a, n=name: pytest.fail(f"{n} ran")) + exporting.run(partial=partial, early=True) + stage = exporting.stage + assert not (stage / "release-ready.json").exists() + payload = stage / (f"PARTIAL-{BOARD}" if partial else BOARD) + assert (exporting.bundle / "data.json").read_bytes() == payload.read_bytes() + if partial: + assert "PARTIAL" in json.loads(payload.read_text())["stage2Status"] + + +@pytest.fixture +def cli_exporting(exporting, monkeypatch): + """Exercise CLI dispatch and real triage with synthetic collected frames.""" + import policybench.audit + import policybench.reference_exclusions + + stage = exporting.stage + receipt = json.loads((stage / "stage.json").read_text()) + receipt["exclusions_installed"] = { + "sha256": exporting.scope.upgrade.sha256[EXCLUSIONS_NAME] + } + driver.write_json(stage / "stage.json", receipt) + state = SimpleNamespace(reference_suspect=False, triaged=[]) + row = { + "country": "us", + "scenario_id": "scenario_000", + "variable": "snap", + "model": NEW, + "failure_source": "llm_error", + "failure_subtype": "thresholds_rates", + "annotation": "Synthetic annotation from collection.", + } + + def collected(*args, **kwargs): + state.triaged.append(args[1].parent) + return { + "missing": pd.DataFrame(), + "hedged": pd.DataFrame(), + "row": pd.DataFrame( + [{**row, "reference_suspect": state.reference_suspect}] + ), + "case": pd.DataFrame( + [ + { + "country": "us", + "scenario_id": "scenario_000", + "variable": "snap", + "wrong_model_count": 1, + "reference_suspect": state.reference_suspect, + "case_failure_source": "llm_error", + "case_failure_subtype": "thresholds_rates", + "case_annotation": "Synthetic collected case note.", + } + ] + ), + } + + monkeypatch.setattr(driver, "validate_stage_path", lambda *a: None) + monkeypatch.setattr(driver, "load_seed", lambda *a: {}) + monkeypatch.setattr(driver, "validate_verdicts", lambda *a, **kw: []) + monkeypatch.setattr(driver, "stage_adjudications", lambda *a, **kw: []) + monkeypatch.setattr(policybench.audit, "collect_audit", collected) + monkeypatch.setattr( + policybench.reference_exclusions, "load_reference_exclusions", lambda *a: [] + ) + monkeypatch.setattr( + driver, + "resolve_live_base", + lambda *a: {"countries": {"us": {"modelStats": incumbents()}}}, + ) + # Every refusal must preserve outputs from the previous accepted export. + exporting.run() + for name in ("reference-flags.csv", "unresolved-rows.csv"): + (stage / name).write_text("Previously accepted diagnostic\n") + return SimpleNamespace(exporting=exporting, stage=stage, state=state) + + +def test_cli_export_preserves_every_stage_byte_on_unresolved_reference_flag( + cli_exporting, +): + s = cli_exporting + s.state.reference_suspect = True + before = stage_files(s.stage) + with pytest.raises(SystemExit, match="triage required"): + driver.main(["--stage-dir", str(s.stage), "--step", "export"]) + assert s.state.triaged + assert stage_files(s.stage) == before + + +@pytest.mark.parametrize( + "defect, message", + [ + ("reference", "staged reference"), + ("parse_flag", "parse_failure_only disagrees"), + ("run_pin", "is not the run"), + ("prepare_hash", "staged input changed since prepare"), + ("prepare_inventory", "stage.json does not record"), + ("model_provenance", "model-provenance.json disagrees"), + ("prediction_row", "not the pinned run's"), + ("judge_provenance", "provenance_note"), + ("model_count", "all 51 models"), + ("base_roster", "50 incumbents only"), + ("roster", "export roster"), + ("scored", "every model must be scored"), + ("scope", "incumbent modelStats drift"), + ("approved_moves", "beyond the four approved"), + ("schema", "payload validation failed"), + ("repository_inputs", "Repository input"), + ], +) +def test_cli_export_preserves_every_stage_byte_on_later_refusal( + cli_exporting, monkeypatch, defect, message +): + s = cli_exporting + e = s.exporting + if defect == "reference": + path = e.bundle / "us" / CSV_NAME + path.write_bytes(path.read_bytes() + b"\n") + receipt = json.loads((s.stage / "stage.json").read_text()) + receipt["files"][str(path.relative_to(s.stage))] = sha(path) + driver.write_json(s.stage / "stage.json", receipt) + elif defect == "parse_flag": + (s.stage / "audit/cases.jsonl").write_text( + json.dumps( + {"case_id": "us__scenario_000__snap", "parse_failure_only": True} + ) + + "\n" + ) + elif defect == "run_pin": + monkeypatch.setattr( + driver, + "committed_input_pins", + lambda: {SLUG: {name: "0" * 64 for name in driver.PINNED_INPUTS}}, + ) + elif defect in {"prepare_hash", "prepare_inventory"}: + receipt = json.loads((s.stage / "stage.json").read_text()) + key = f"inputs/{SLUG}/run_state.json" + if defect == "prepare_hash": + receipt["files"][key] = "0" * 64 + else: + del receipt["files"][key] + driver.write_json(s.stage / "stage.json", receipt) + # CLI already checks prepare hashes; introduce this change after that + # check, during the real collection, to reach export's later gate. + if defect == "prepare_hash": + receipt["files"][key] = sha(s.stage / key) + driver.write_json(s.stage / "stage.json", receipt) + original = driver.verify_new_model_inputs + + def changed(stage): + candidate = json.loads((stage / "stage.json").read_text()) + candidate["files"][key] = "0" * 64 + driver.write_json(stage / "stage.json", candidate) + return original(stage) + + monkeypatch.setattr(driver, "verify_new_model_inputs", changed) + elif defect == "model_provenance": + path = s.stage / "model-provenance.json" + record = json.loads(path.read_text()) + record[NEW]["predictions_sha256"] = "0" * 64 + driver.write_json(path, record) + elif defect == "prediction_row": + path = e.bundle / "us/predictions.csv" + frame = pd.read_csv(path, dtype=str) + frame.loc[frame.model == NEW, "estimated_cost_usd"] = "0.0002" + frame.to_csv(path, index=False) + receipt = json.loads((s.stage / "stage.json").read_text()) + receipt["files"][str(path.relative_to(s.stage))] = sha(path) + driver.write_json(s.stage / "stage.json", receipt) + elif defect == "judge_provenance": + record = json.loads(e.record.read_text()) + record["note"] += " Unsupported synthetic claim." + driver.write_json(e.record, record) + elif defect == "model_count": + e.scope.stats.pop() + elif defect == "base_roster": + monkeypatch.setattr( + driver, + "resolve_live_base", + lambda *a: {"countries": {"us": {"modelStats": incumbents()[:-1]}}}, + ) + elif defect == "roster": + e.scope.stats[-1]["model"] = "synthetic-impostor" + elif defect == "scored": + e.scope.stats[-1]["n"] += 1 + elif defect == "scope": + e.scope.base_stats[7]["exact"] += 0.5 + elif defect == "approved_moves": + e.scope.installed_stats[7]["exact"] += 0.5 + elif defect == "schema": + import policybench.dashboard_schema + + monkeypatch.setattr( + policybench.dashboard_schema, + "validate_dashboard_payload", + lambda *a, **kw: ["Synthetic invalid payload"], + ) + else: + monkeypatch.setattr( + driver, + "repository_input_hashes", + lambda: driver.require( + False, "Repository input is missing: synthetic fixture" + ), + ) + before = stage_files(s.stage) + with pytest.raises(SystemExit, match=message): + driver.main(["--stage-dir", str(s.stage), "--step", "export"]) + assert s.state.triaged + assert stage_files(s.stage) == before + + +def test_cli_export_promotes_triage_outputs_and_their_receipt_together(cli_exporting): + s = cli_exporting + driver.main(["--stage-dir", str(s.stage), "--step", "export"]) + assert s.state.triaged and s.stage not in s.state.triaged + assert ( + "Synthetic collected case note." + in (s.exporting.bundle / "annotations/us_case_notes.csv").read_text() + ) + receipt = json.loads((s.stage / "release-ready.json").read_text()) + for relative, expected in receipt["files"].items(): + assert sha(s.stage / relative) == expected + assert pd.read_csv(s.stage / "reference-flags.csv").empty + assert pd.read_csv(s.stage / "unresolved-rows.csv").empty + + +def test_cli_export_promotes_a_record_triage_amended(cli_exporting, monkeypatch): + # Triage applies the listed reasoning amendments to the adjudication record + # in the stage copy; the receipt binds the amended bytes, so the stage must + # receive them too, or the freeze refuses the staged evidence. + s = cli_exporting + amended = '{"adjudications": [], "amended": true}\n' + + def amend(path, *args, **kwargs): + path.write_text(amended) + return [] + + monkeypatch.setattr(driver, "stage_adjudications", amend) + driver.main(["--stage-dir", str(s.stage), "--step", "export"]) + record = s.exporting.bundle / "annotations" / driver.ADJUDICATIONS + assert record.read_text() == amended + receipt = json.loads((s.stage / "release-ready.json").read_text()) + for relative, expected in receipt["files"].items(): + assert sha(s.stage / relative) == expected + + +# --- Semantic build mutations (ported from test_finish_musewonder.py) ------------ +# +# The exact-build pins refuse any changed byte before a semantic gate runs (the +# tests above keep that). Here every hash binding is re-pinned to the mutated +# bytes (REFERENCE_BUILD, the sidecar's CSV and actions hashes, and the audit's +# publication record), so each refusal comes from the revision, CSV, actions, +# trace, explanation or exclusion validator alone. + + +def _json(path: Path) -> dict: + return json.loads(path.read_text()) + + +@pytest.fixture +def semantic_build(tmp_path, monkeypatch, committed_build): + audit = tmp_path / "audit" + shutil.copytree(REPO / driver.REFERENCE_BUILD["directory"], audit) + built = tmp_path / "built" + shutil.copytree(committed_build.built, built) + explanations = tmp_path / driver.EXPLANATIONS_NAME + shutil.copyfile(committed_build.explanations, explanations) + actions = tmp_path / driver.ACTIONS_NAME + shutil.copyfile(committed_build.actions, actions) + pins = copy.deepcopy(driver.REFERENCE_BUILD) + pins["directory"] = audit + monkeypatch.setattr(driver, "REFERENCE_BUILD", pins) + build = SimpleNamespace(built=built, explanations=explanations, actions=actions) + + def edit(name, change): + path = { + driver.EXPLANATIONS_NAME: explanations, + driver.ACTIONS_NAME: actions, + }.get(name, built / name) + doc = _json(path) + change(doc) + if name == EXCLUSIONS_NAME: + path.write_text(driver.exclusions_text(doc)) + else: + path.write_text(json.dumps(doc, indent=2, ensure_ascii=False) + "\n") + + def repin(csv=True, actions_hash=True): + meta_path = built / META_NAME + meta = _json(meta_path) + if csv: + meta["reference_csv_sha256"] = sha(built / CSV_NAME) + if actions_hash: + meta["revisions"][-1]["provenance"]["actions_sha256"] = sha(actions) + meta_path.write_text(json.dumps(meta, indent=2, ensure_ascii=False) + "\n") + pins["sha256"] = { + **{name: sha(built / name) for name in driver.BUILT_FILES}, + driver.EXPLANATIONS_NAME: sha(explanations), + driver.ACTIONS_NAME: sha(actions), + } + timing_path = audit / "verification/sweep_timing.json" + timing = _json(timing_path) + for name in driver.UPGRADED_FILES: + timing["publication_check"]["build_sha256"][name] = pins["sha256"][name] + timing_path.write_text(json.dumps(timing, indent=2) + "\n") + + def loads(**repinned): + repin(**repinned) + return driver.load_build(built, explanations, actions) + + build.edit, build.repin, build.load = edit, repin, loads + return build + + +def _revision(change): + return lambda meta: change(meta["revisions"][-1]) + + +def _csv_value(build, key, value): + path = build.built / CSV_NAME + lines = path.read_text().splitlines(keepends=True) + prefix = f"{key[0]},{key[1]}," + index = next(i for i, line in enumerate(lines) if line.startswith(prefix)) + fields = lines[index].rstrip("\n").split(",") + fields[2] = value + lines[index] = ",".join(fields) + "\n" + path.write_text("".join(lines)) + + +def _explanation_rows(build, change): + path = build.explanations + rows = list(csv.reader(path.open(newline=""))) + change(rows) + with path.open("w", newline="") as stream: + csv.writer(stream, lineterminator="\n").writerows(rows) + + +UNMOVED = ("scenario_000", "snap") +MOVED_SNAP = ("scenario_031", "snap") + + +def _list_unmoved(revision): + revision["changed"].append( + { + "scenario_id": UNMOVED[0], + "variable": UNMOVED[1], + "frozen": 0.0, + "previous": 0.0, + "regenerated": 0.0, + "cause": "synthetic", + "basis": "Synthetic.", + } + ) + + +def _rewrite_unchanged(rows): + rows[1][rows[0].index("explanation")] += " Edited." + + +def _stale_value(rows): + header = rows[0] + s, v = header.index("scenario_id"), header.index("variable") + row = next(r for r in rows[1:] if (r[s], r[v]) == MOVED_SNAP) + row[header.index("reference_value")] = "0.0" + + +SEMANTIC_TAMPERS = { + # The sidecar's revision (upgrade_revision). + "an_earlier_revision": ( + META_NAME, + lambda meta: meta["revisions"][0].update(date="2026-09-21"), + "keep release 20261014's revisions and add one", + ), + "two_revisions": ( + META_NAME, + lambda meta: meta["revisions"].append(copy.deepcopy(meta["revisions"][-1])), + "keep release 20261014's revisions and add one", + ), + "not_an_upgrade": ( + META_NAME, + _revision(lambda r: r.update(kind="convention")), + "is not an engine_upgrade", + ), + "from_another_engine": ( + META_NAME, + _revision(lambda r: r.update(previous_engine_version="policyengine-us 2.38.6")), + "does not upgrade from policyengine-us 2.41.0", + ), + "to_the_same_engine": ( + META_NAME, + _revision(lambda r: r.update(engine_version=driver.BASE_ENGINE)), + "names no newer engine", + ), + "to_an_unpinned_engine": ( + META_NAME, + lambda meta: ( + meta["revisions"][-1].update(engine_version="policyengine-us 2.61.0"), + meta["policyengine_bundles"]["us"].update(model_version="2.61.0"), + ), + "names a different installed engine", + ), + "another_field": ( + META_NAME, + lambda meta: meta.update(seed=43), + r"changes \['seed'\]", + ), + "another_bundle": ( + META_NAME, + lambda meta: meta["policyengine_bundles"]["us"].update(model_version="2.59.0"), + "bundle does not name", + ), + "touched_exclusions": ( + META_NAME, + _revision(lambda r: r.update(excluded_outputs_untouched=False)), + "keep every excluded output untouched", + ), + "another_builder": ( + META_NAME, + _revision(lambda r: r["provenance"].update(builder_sha256="0" * 64)), + "builder or actions differs from its pin", + ), + "another_base_commit": ( + META_NAME, + _revision(lambda r: r["provenance"].update(base_commit="0" * 40)), + "provenance does not name these actions", + ), + "a_malformed_change": ( + META_NAME, + _revision(lambda r: r["changed"][0].update(regenerated="1")), + "does not list each change's output", + ), + "a_misstated_value": ( + META_NAME, + _revision(lambda r: r["changed"][0].update(regenerated=0.5)), + "misstates the previous or regenerated value", + ), + "a_misstated_previous": ( + META_NAME, + _revision(lambda r: r["changed"][0].update(previous=7.0)), + "misstates the previous or regenerated value", + ), + "a_change_dropped_from_the_list": ( + META_NAME, + _revision(lambda r: r.update(changed=r["changed"][1:])), + "outside the build's changed list: unlisted moves", + ), + "a_change_listed_twice": ( + META_NAME, + _revision(lambda r: r["changed"].append(copy.deepcopy(r["changed"][0]))), + "lists .* twice", + ), + "a_listed_change_that_did_not_happen": ( + META_NAME, + _revision(_list_unmoved), + "listed changes that did not happen", + ), + "a_recheck_off_its_value": ( + META_NAME, + _revision(lambda r: r["excluded_outputs_rechecked"][0].update(kept_value=9.0)), + "does not keep excluded at their value", + ), + "a_kept_ruled_record_claimed": ( + META_NAME, + _revision( + lambda r: r.update( + kept_exclusions_from_release=[{**dict(zip(driver.KEY, UNMOVED))}] + ) + ), + "kept_exclusions_from_release names", + ), + # The actions (load_build, builder_claim_problems). + "actions_name_another_engine": ( + driver.ACTIONS_NAME, + lambda plan: plan.update(engine="policyengine-us 2.59.0"), + "the build's actions name", + ), + "actions_upgrade_from_another_engine": ( + driver.ACTIONS_NAME, + lambda plan: plan.update(previous_engine="policyengine-us 2.38.6"), + "the actions upgrade from", + ), + "an_approval_at_another_value": ( + driver.ACTIONS_NAME, + lambda plan: plan["approved"][0].update(value=0.0), + "approve moves the build did not make", + ), + "an_approval_of_an_unmoved_output": ( + driver.ACTIONS_NAME, + lambda plan: plan["approved"].append( + {**plan["approved"][0], "scenario_id": UNMOVED[0], "variable": UNMOVED[1]} + ), + "approve moves the build did not make", + ), + "an_approval_dropped": ( + driver.ACTIONS_NAME, + lambda plan: plan.update(approved=plan["approved"][1:]), + "without an approval in its actions", + ), + "a_recheck_dropped": ( + driver.ACTIONS_NAME, + lambda plan: plan.update(excluded_rechecked=plan["excluded_rechecked"][1:]), + "recheck different excluded outputs", + ), + "a_recheck_with_another_reason": ( + driver.ACTIONS_NAME, + lambda plan: plan["excluded_rechecked"][0].update(reason="Another reason."), + "with another reason", + ), + "a_new_exclusion_the_record_lacks": ( + driver.ACTIONS_NAME, + lambda plan: plan.update( + new_exclusions=[{"scenario_id": UNMOVED[0], "variable": UNMOVED[1]}] + ), + "new exclusions are not its actions'", + ), + "actions_that_are_not_lists": ( + driver.ACTIONS_NAME, + lambda plan: plan.update(approved={"x": 1}), + "not lists of actions", + ), + # The traces. + "a_trace_dropped": ( + driver.TRACES_NAME, + lambda traces: traces.pop(next(iter(traces))), + "traces do not cover exactly its changed outputs", + ), + "an_extra_trace": ( + driver.TRACES_NAME, + lambda traces: traces.update( + {"scenario_000|snap": {"pe_variable": "snap", "trace": "snap = 0"}} + ), + "traces do not cover exactly its changed outputs", + ), + "a_trace_that_is_not_text": ( + driver.TRACES_NAME, + lambda traces: next(iter(traces.values())).update(trace=5), + "traces do not cover exactly its changed outputs", + ), + # The exclusion record (upgrade_exclusion_records). + "a_record_dropped": ( + EXCLUSIONS_NAME, + lambda doc: doc.update(exclusions=doc["exclusions"][1:]), + "the build's exclusion record: .*regenerates only an engine defect", + ), + "a_record_edited": ( + EXCLUSIONS_NAME, + lambda doc: doc["exclusions"][0].update(note="Edited."), + "changes release 20261014's record", + ), + "two_records_swapped": ( + EXCLUSIONS_NAME, + lambda doc: doc.update( + exclusions=[doc["exclusions"][1], doc["exclusions"][0]] + + doc["exclusions"][2:] + ), + "changed their order", + ), + "a_record_the_loader_refuses": ( + EXCLUSIONS_NAME, + lambda doc: doc["exclusions"][0].pop("frozen_value"), + "fails the loader", + ), + "a_changed_rule": ( + EXCLUSIONS_NAME, + lambda doc: doc.update(rule="Another rule."), + "changes release 20261014's fields outside its records", + ), + "an_unlisted_new_record": ( + EXCLUSIONS_NAME, + lambda doc: doc["exclusions"].insert( + 0, + { + **doc["exclusions"][0], + "scenario_id": UNMOVED[0], + "variable": UNMOVED[1], + }, + ), + "new exclusions are not its actions'", + ), +} + + +@pytest.mark.parametrize("tamper", sorted(SEMANTIC_TAMPERS)) +def test_a_semantic_build_mutation_is_refused_by_its_own_gate(semantic_build, tamper): + name, change, problem = SEMANTIC_TAMPERS[tamper] + semantic_build.edit(name, change) + with pytest.raises(SystemExit, match=problem): + semantic_build.load() + + +def test_a_re_pinned_unchanged_build_still_passes(semantic_build): + """Rewriting every JSON record and re-pinning changes no semantic: the + mutation tests' refusals come from their gates, not from the repin.""" + for name in (META_NAME, driver.TRACES_NAME, driver.ACTIONS_NAME): + semantic_build.edit(name, lambda doc: None) + semantic_build.edit(EXCLUSIONS_NAME, lambda doc: None) + _explanation_rows(semantic_build, lambda rows: None) + _csv_value(semantic_build, UNMOVED, "0.0") + upgrade = semantic_build.load() + assert set(upgrade.changed) == set(MOVED) and upgrade.records == 49 + + +@pytest.mark.parametrize( + "check, passes", + [ + # The build's engine, still the newest release when PyPI was read. + ({"engine": "2.60.0"}, True), + # A newer release that gives every scored output the same value. + ({"engine": "2.74.2", "scored_differ": []}, True), + # MOCK: a newer release that moves a scored output, an older one, and + # a newer one whose record holds no scored comparison. + ({"engine": "2.74.2", "scored_differ": ["scenario_031|snap"]}, False), + ({"engine": "2.59.0", "scored_differ": []}, False), + ({"engine": "2.74.2"}, False), + ], +) +def test_the_publication_record_passes_only_an_engine_that_moves_no_scored_output( + semantic_build, check, passes +): + """The audit's publication record names the build's engine, or a newer + release with no scored move (sweep_timing.py check); any other record is + refused even when its build pins match.""" + path = Path(driver.REFERENCE_BUILD["directory"]) / "verification/sweep_timing.json" + timing = _json(path) + record = timing["publication_check"] + record.pop("scored_differ", None) + record.update(check) + path.write_text(json.dumps(timing, indent=2) + "\n") + if passes: + assert set(semantic_build.load().changed) == set(MOVED) + else: + with pytest.raises(SystemExit, match="audit publication record disagrees"): + semantic_build.load() + + +@pytest.mark.parametrize( + "repinned, problem", + [ + ({"csv": False}, "does not pin the built reference CSV"), + ({"actions_hash": False}, "builder or actions differs from its pin"), + ], +) +def test_a_sidecar_that_does_not_pin_its_csv_or_actions_is_refused( + semantic_build, repinned, problem +): + _csv_value(semantic_build, UNMOVED, "0.00") + semantic_build.edit(driver.ACTIONS_NAME, lambda plan: plan.update(review=[])) + with pytest.raises(SystemExit, match=problem): + semantic_build.load(**repinned) + + +@pytest.mark.parametrize( + "key, value, problem", + [ + (UNMOVED, "25.0", "outside the build's changed list: unlisted moves"), + (UNMOVED, "0.01", "outside the build's changed list: unlisted moves"), + (MOVED_SNAP, "289.0", "misstates the previous or regenerated value"), + (MOVED_SNAP, "0.0", "listed changes that did not happen"), + ], +) +def test_a_reference_csv_that_differs_from_its_list_is_refused( + semantic_build, key, value, problem +): + _csv_value(semantic_build, key, value) + with pytest.raises(SystemExit, match=problem): + semantic_build.load() + + +@pytest.mark.parametrize( + "change, problem", + [ + (_rewrite_unchanged, "rewrite outputs it did not change"), + (_stale_value, "do not state the new reference"), + (lambda rows: rows[1].append("x"), "a row of the wrong width"), + (lambda rows: rows.__setitem__(slice(1, 3), rows[2:0:-1]), "order changed"), + ], + ids=["unchanged_output", "stale_value", "row_width", "row_order"], +) +def test_explanations_that_misstate_the_build_are_refused( + semantic_build, change, problem +): + _explanation_rows(semantic_build, change) + with pytest.raises(SystemExit, match=problem): + semantic_build.load() diff --git a/tests/test_freeze_musewonder.py b/tests/test_freeze_musewonder.py index 44d1df31..523d1b1a 100644 --- a/tests/test_freeze_musewonder.py +++ b/tests/test_freeze_musewonder.py @@ -17,6 +17,7 @@ import json import re import shutil +import subprocess import sys import types from dataclasses import replace @@ -89,6 +90,19 @@ def examples(count: int) -> settings: # is pinned. RUNS = {SLUG: f"musewonder-runs/{SLUG}"} +# The squash merge of #217, which froze Muse Wonder's release with the +# 2026-10-12 engine upgrade as its last reference revision. Later releases move +# the committed snapshot on. +RELEASE_COMMIT = "bc305793c527531e7b3573dc789a436a7bc883d5" +# The 2026-10-12 builder's note, the one Muse Wonder's builds record. Later +# releases append their own builders to freezer.UPGRADE_BUILDERS, so its last +# entry is not this one. +OCTOBER_12_BUILDER = next( + builder + for builder in freezer.UPGRADE_BUILDERS + if builder.startswith("reference_audit/2026-10-12-engine-upgrade/") +) + @functools.cache def base_blob(path: Path) -> bytes: @@ -2217,7 +2231,7 @@ def _builder_setup() -> dict: ): digest = hashlib.sha256(base_blob(Path(path))).hexdigest() entries.append({"module": name, "path": path, "sha256": digest}) - return {"fix_modules": entries, "builder": freezer.UPGRADE_BUILDER} + return {"fix_modules": entries, "builder": OCTOBER_12_BUILDER} def test_the_later_builders_setup_is_the_one_release_20261010_pins(): @@ -2226,29 +2240,38 @@ def test_the_later_builders_setup_is_the_one_release_20261010_pins(): its own note.""" last = json.loads(base_blob(FROZEN_RUN / driver.META_NAME))["revisions"][-1] assert last["fix_modules"] == _builder_setup()["fix_modules"] - assert last["builder"] == freezer.UPGRADE_BUILDERS[0] != freezer.UPGRADE_BUILDER + assert last["builder"] == freezer.UPGRADE_BUILDERS[0] != OCTOBER_12_BUILDER def test_the_mock_setup_is_the_real_builders(): """The MOCK builds' setup is the one every real build recorded: the - committed snapshot's engine upgrade from 2.38.6 (once a freeze commits - one, so the check runs everywhere), and the release build on this machine - (mock_builds.REAL_BUILD, under results/local).""" - real = [] - committed = json.loads((REPO / FROZEN_RUN / driver.META_NAME).read_text()) - last = committed["revisions"][-1] - if ( - last.get("kind") == "engine_upgrade" - and last.get("previous_engine_version") == driver.BASE_ENGINE - ): - real.append(("committed snapshot", last)) + engine upgrade from 2.38.6 that Muse Wonder's release committed + (RELEASE_COMMIT, so the check runs everywhere), and the release build on + this machine (mock_builds.REAL_BUILD, under results/local).""" + shown = subprocess.run( + [ + "git", + "-C", + str(REPO), + "show", + f"{RELEASE_COMMIT}:{(FROZEN_RUN / driver.META_NAME).as_posix()}", + ], + capture_output=True, + text=True, + ) + assert shown.returncode == 0, ( + f"the snapshot at {RELEASE_COMMIT[:12]} needs git history; " + "fetch full history. " + shown.stderr + ) + last = json.loads(shown.stdout)["revisions"][-1] + assert last["kind"] == "engine_upgrade" + assert last["previous_engine_version"] == driver.BASE_ENGINE + real = [("Muse Wonder's committed snapshot", last)] local = [mock_builds.REAL_BUILD / "build"] for build in local: meta = build / driver.META_NAME if meta.is_file(): real.append((str(build), json.loads(meta.read_text())["revisions"][-1])) - if not real: - pytest.skip("no real engine-upgrade build is committed or on this machine") for where, revision in real: assert _builder_setup() == { "fix_modules": revision["fix_modules"], diff --git a/tests/test_freeze_terra.py b/tests/test_freeze_terra.py new file mode 100644 index 00000000..b3b1d085 --- /dev/null +++ b/tests/test_freeze_terra.py @@ -0,0 +1,3901 @@ +"""Terra's freezer retains Argon's evidence gates and requires the 10-22 build. + +Every writable input is synthetic and lives in pytest's temporary directory. +Committed reference files are read as fixtures; the real freezer never runs. +""" + +from __future__ import annotations + +import copy +import hashlib +import json +import shutil +import sys +import tempfile +from pathlib import Path +from types import SimpleNamespace + +import pytest +from hypothesis import example, given, settings +from hypothesis import strategies as st + +sys.path.insert(0, str(Path(__file__).resolve().parents[1] / "scripts")) + +import finish_terra as driver # noqa: E402 +import freeze_snapshot as freezer # noqa: E402 +import freeze_terra as release # noqa: E402 + +REPO = Path(__file__).resolve().parents[1] +AUDIT = REPO / "reference_audit/2026-10-22-engine-upgrade" +BUILD = AUDIT / "reference-build" +RUN = driver.RUN_NAME +FROZEN = Path("paper/snapshot/20260501/runs") / RUN +BUNDLE = Path("publish") / RUN +EXPLANATIONS = "us_case_reference_explanations.csv" + + +def write_json(path, value): + path.parent.mkdir(parents=True, exist_ok=True) + path.write_text(json.dumps(value)) + + +def sha(path): + return hashlib.sha256(path.read_bytes()).hexdigest() + + +@pytest.fixture(autouse=True) +def no_real_freezer(monkeypatch): + """A test reaching the actual snapshot writer fails before it writes.""" + import pandas as pd + + def refuse(): + raise AssertionError("A test reached the real freeze_snapshot.main") + + monkeypatch.setattr(freezer, "main", refuse) + try: + saved = pd.get_option("future.infer_string") + except (KeyError, pd.errors.OptionError): + saved = None + yield + if saved is not None: + pd.set_option("future.infer_string", saved) + + +@pytest.fixture +def upgrade(): + """The real revision, with a synthetic narrative for independent gates.""" + meta = json.loads((BUILD / driver.META_NAME).read_text()) + revision = meta["revisions"][-1] + return driver.Upgrade( + engine_version=revision["engine_version"], + previous_engine_version=driver.BASE_ENGINE, + revision=revision, + changed={ + driver.spec_key(item): item["regenerated"] for item in revision["changed"] + }, + regenerated_base=frozenset(), + regenerated_ruled=frozenset(), + added=frozenset(), + records=49, + exclusions_text=(BUILD / "reference_exclusions.json").read_text(), + sha256={ + **{name: sha(BUILD / name) for name in driver.BUILT_FILES}, + EXPLANATIONS: hashlib.sha256(b"synthetic narrative\n").hexdigest(), + driver.ACTIONS_NAME: sha(AUDIT / driver.ACTIONS_NAME), + }, + ) + + +def engine_pins(workspace, version="2.60.0"): + (workspace / "pyproject.toml").write_text( + f'[project]\ndependencies = ["policyengine-us=={version}"]\n' + ) + (workspace / "uv.lock").write_text( + '[[package]]\nname = "policyengine-us"\n' + f'version = "{version}"\n' + '[[package]]\nname = "policybench"\nversion = "0.1.0"\n' + "[package.metadata]\nrequires-dist = [" + f'{{name = "policyengine-us", specifier = "=={version}"}}]\n' + ) + + +@pytest.fixture +def installed(tmp_path, monkeypatch, upgrade): + """An installed record whose build-loader gate is isolated in driver tests.""" + workspace = tmp_path / "workspace" + workspace.mkdir() + monkeypatch.setattr(release, "ROOT", workspace) + engine_pins(workspace) + stage = workspace / "stage" + retained = stage / driver.BUILD_COPY + retained.mkdir(parents=True) + for name in driver.BUILT_FILES: + shutil.copyfile(BUILD / name, retained / name) + shutil.copyfile(AUDIT / driver.ACTIONS_NAME, retained / driver.ACTIONS_NAME) + (retained / EXPLANATIONS).write_bytes(b"synthetic narrative\n") + scoring = stage / "scoring" + scoring.mkdir() + for name in ("scenarios.csv", "scenarios.csv.meta.json"): + (scoring / name).write_bytes(driver.base_commit_blob(FROZEN / name)) + prepared = { + "early": False, + "partial": False, + "references_installed": driver.references_record(upgrade, None), + } + write_json(stage / "stage.json", prepared) + receipt = { + "files": { + str(Path(driver.BUILD_COPY) / name): upgrade.sha256[name] + for name in driver.BUILD_COPY_FILES + } + } + monkeypatch.setattr(driver, "stage_upgrade", lambda stage: upgrade) + monkeypatch.setattr(driver, "verify_recorded_drops", lambda *args: None) + return SimpleNamespace( + stage=stage, + workspace=workspace, + receipt=receipt, + prepared=prepared, + upgrade=upgrade, + ) + + +def test_the_freeze_adds_terra_under_the_driver_tag(): + assert release.NEW_MODELS == driver.MODELS == {"terra": "gpt-6.1-terra"} + assert release.BOARD_MODELS == 51 + assert (driver.RELEASE_EXCLUSIONS, driver.RELEASE_SCORED) == (49, 1935) + + +@pytest.mark.parametrize("installed", [None, False, {}, "unbound"]) +def test_the_freeze_requires_an_installed_build(tmp_path, installed): + (tmp_path / "stage.json").write_text( + json.dumps( + {"early": False, "partial": False, "references_installed": installed} + ) + ) + with pytest.raises(SystemExit, match="installed build"): + release.verify_upgrade(tmp_path, {"files": {}}) + + +# What a rehearsal stage.json may carry in place of each flag's False. +REHEARSAL_FLAGS = [True, "missing", None, 0, 1, "false", "False", [], {}] + + +@pytest.mark.parametrize("field", ["early", "partial"]) +@pytest.mark.parametrize("value", REHEARSAL_FLAGS, ids=repr) +def test_the_freeze_refuses_a_rehearsal_stage(installed, field, value): + """Review r1, finding 3: stage.json's early and partial flags must each be + recorded as False. A flag that is True, missing or not a boolean stops the + freeze, however valid the rest of the stage and its receipt.""" + assert release.verify_upgrade(installed.stage, installed.receipt) + prepared = copy.deepcopy(installed.prepared) + if value == "missing": + del prepared[field] + else: + prepared[field] = value + write_json(installed.stage / "stage.json", prepared) + with pytest.raises(SystemExit, match="early/partial stage cannot become a release"): + release.verify_upgrade(installed.stage, installed.receipt) + + +@pytest.mark.parametrize("prepared", [[], "stage", None, 0]) +def test_the_freeze_refuses_a_stage_json_that_is_not_an_object(tmp_path, prepared): + (tmp_path / "stage.json").write_text(json.dumps(prepared)) + with pytest.raises(SystemExit, match="early/partial stage cannot become a release"): + release.verify_upgrade(tmp_path, {"files": {}}) + + +def test_the_freeze_regates_the_installed_build(installed): + assert ( + release.verify_upgrade(installed.stage, installed.receipt) == installed.upgrade + ) + + +def test_the_freeze_refuses_a_pyproject_pin_disagreeing_with_the_installed_engine( + installed, +): + path = installed.workspace / "pyproject.toml" + path.write_text(path.read_text().replace("2.60.0", "2.41.0")) + with pytest.raises(SystemExit, match="pin|engine|policyengine-us"): + release.verify_upgrade(installed.stage, installed.receipt) + + +@pytest.mark.parametrize("target", ["package", "requires-dist"]) +def test_the_freeze_refuses_a_lock_disagreeing_with_the_installed_engine( + installed, target +): + path = installed.workspace / "uv.lock" + old = 'version = "2.60.0"' if target == "package" else 'specifier = "==2.60.0"' + path.write_text(path.read_text().replace(old, old.replace("2.60.0", "2.41.0"))) + with pytest.raises(SystemExit, match="pin|engine|policyengine-us|uv.lock"): + release.verify_upgrade(installed.stage, installed.receipt) + + +@pytest.mark.parametrize("unbound", [True, False]) +def test_the_freeze_binds_every_retained_build_file(installed, unbound): + for name in driver.BUILD_COPY_FILES: + receipt = copy.deepcopy(installed.receipt) + bound = str(Path(driver.BUILD_COPY) / name) + if unbound: + del receipt["files"][bound] + else: + receipt["files"][bound] = "0" * 64 + with pytest.raises(SystemExit, match="does not bind the installed build"): + release.verify_upgrade(installed.stage, receipt) + + +def test_the_freeze_rechecks_the_installed_record_and_scenario_pins(installed): + for name in ("scenarios.csv", "scenarios.csv.meta.json"): + path = installed.stage / "scoring" / name + original = path.read_bytes() + path.write_bytes(original + b" ") + with pytest.raises(SystemExit, match="Staged scoring"): + release.verify_upgrade(installed.stage, installed.receipt) + path.write_bytes(original) + installed.prepared["references_installed"]["scored_outputs"] = 1934 + write_json(installed.stage / "stage.json", installed.prepared) + with pytest.raises(SystemExit, match="installed build's record"): + release.verify_upgrade(installed.stage, installed.receipt) + + +@pytest.fixture +def reference_tree(tmp_path, upgrade): + stage = tmp_path / "stage" + source = stage / BUNDLE / "us" + frozen = tmp_path / FROZEN + source.mkdir(parents=True) + frozen.mkdir(parents=True) + for name in driver.BASE_REFERENCE_SHA256: + base = driver.base_commit_blob(FROZEN / name) + (frozen / name).write_bytes(base) + (source / name).write_bytes( + (BUILD / name).read_bytes() if name in driver.UPGRADED_FILES else base + ) + (frozen.parents[1] / "us_reference_outputs.csv").write_bytes( + driver.base_commit_blob(FROZEN / driver.CSV_NAME) + ) + manifest = json.loads(driver.base_commit_blob(release.SNAPSHOT / "manifest.json")) + return SimpleNamespace(stage=stage, source=source, frozen=frozen, manifest=manifest) + + +def verify_reference_tree(tree, upgrade): + release.verify_references( + tree.source, + tree.frozen, + tree.manifest, + upgrade.sha256["reference_exclusions.json"], + upgrade, + ) + + +def test_the_upgrade_replaces_only_its_pinned_files_and_can_freeze_twice( + reference_tree, upgrade +): + tree = reference_tree + verify_reference_tree(tree, upgrade) + for name, pin in driver.upgraded_reference_pins(upgrade).items(): + shutil.copyfile(tree.source / name, tree.frozen / name) + tree.manifest["source_run_artifacts"][RUN]["files"][name] = pin + shutil.copyfile( + tree.source / driver.CSV_NAME, + tree.frozen.parents[1] / "us_reference_outputs.csv", + ) + tree.manifest["committed_snapshot_artifacts"]["us_reference_outputs.csv"] = ( + upgrade.sha256[driver.CSV_NAME] + ) + tree.manifest["audit_annotation_artifacts"]["files"][EXPLANATIONS] = upgrade.sha256[ + EXPLANATIONS + ] + verify_reference_tree(tree, upgrade) + + +@pytest.mark.parametrize("name", ["scenarios.csv", "reference_outputs.csv"]) +def test_an_unexplained_reference_or_scenario_change_is_refused( + reference_tree, upgrade, name +): + path = reference_tree.source / name + path.write_bytes(path.read_bytes() + b" ") + with pytest.raises(SystemExit, match=f"Staged {name} changed"): + verify_reference_tree(reference_tree, upgrade) + + +def test_narratives_are_the_retained_builds_exact_bytes(installed): + annotations = installed.stage / BUNDLE / "annotations" + annotations.mkdir(parents=True) + retained = installed.stage / driver.BUILD_COPY / EXPLANATIONS + path = annotations / EXPLANATIONS + shutil.copyfile(retained, path) + release.verify_explanations(annotations, installed.upgrade, stage=installed.stage) + path.write_bytes(path.read_bytes() + b"unreviewed wording") + with pytest.raises(SystemExit, match="file byte for byte"): + release.verify_explanations( + annotations, installed.upgrade, stage=installed.stage + ) + + +def test_the_real_builds_engine_setup_passes_the_inherited_convention_gates( + tmp_path, upgrade +): + previous_meta, previous_builders = ( + freezer.REFERENCE_META_SOURCE, + freezer.UPGRADE_BUILDERS, + ) + setup = release.reference_engine_setup(freezer, BUILD, upgrade) + assert setup == {"convention_count": 9, "output_scope_adapter_count": 1} + assert freezer.REFERENCE_META_SOURCE == previous_meta + assert freezer.UPGRADE_BUILDERS == previous_builders + + +def test_extending_the_builder_note_keeps_the_fix_module_pin_gate(tmp_path, upgrade): + meta = json.loads((BUILD / driver.META_NAME).read_text()) + meta["revisions"][-1]["fix_modules"][0]["sha256"] = "0" * 64 + write_json(tmp_path / driver.META_NAME, meta) + previous_meta, previous_builders = ( + freezer.REFERENCE_META_SOURCE, + freezer.UPGRADE_BUILDERS, + ) + with pytest.raises(SystemExit, match="pins sha256"): + release.reference_engine_setup(freezer, tmp_path, upgrade) + assert freezer.REFERENCE_META_SOURCE == previous_meta + assert freezer.UPGRADE_BUILDERS == previous_builders + + +def test_held_references_remain_the_base_records_at_their_decided_values(): + release.verify_held_references(BUILD) + + +@pytest.mark.parametrize("changed_record", [True, False]) +def test_a_changed_held_record_or_reference_is_refused( + tmp_path, monkeypatch, changed_record +): + monkeypatch.setattr(release, "ROOT", tmp_path) + record = Path("reference_audit/held_references.json") + original = driver.base_commit_blob(record) + path = tmp_path / record + path.parent.mkdir(parents=True) + path.write_bytes(original + b" " if changed_record else original) + source = tmp_path / "us" + source.mkdir() + shutil.copyfile(BUILD / driver.CSV_NAME, source / driver.CSV_NAME) + if changed_record: + match = "held_references.json changed" + else: + (source / driver.CSV_NAME).write_text("scenario_id,variable,value\n") + match = "Held reference changed" + with pytest.raises(SystemExit, match=match): + release.verify_held_references(source) + + +def test_every_model_still_scores_1935_outputs(upgrade): + exclusions = json.loads(upgrade.exclusions_text)["exclusions"] + country = { + "referenceExclusions": [ + {"scenarioId": item["scenario_id"], "variable": item["variable"]} + for item in exclusions + ], + "modelStats": [{"model": "gpt-6.1-terra", "n": 1935}], + } + release.verify_scored_outputs(country, exclusions, upgrade) + country["modelStats"][0]["n"] = 1934 + with pytest.raises(SystemExit, match="1935 outputs"): + release.verify_scored_outputs(country, exclusions, upgrade) + + +@settings(max_examples=50, deadline=None) +@given(count=st.integers(min_value=0, max_value=49)) +def test_the_version_description_counts_rechecks_and_is_idempotent(count): + meta = json.loads((BUILD / driver.META_NAME).read_text()) + upgrade = SimpleNamespace( + engine_version="policyengine-us 2.60.0", + revision={"excluded_outputs_rechecked": [None] * count}, + ) + versions = json.loads(driver.base_commit_blob(release.VERSIONS)) + exclusions = json.loads((BUILD / "reference_exclusions.json").read_text())[ + "exclusions" + ] + assert meta["policyengine_bundles"]["us"]["model_version"] == "2.60.0" + result = release.release_versions(versions, exclusions, "2026-10-27", upgrade) + live = next(row for row in result["versions"] if row["id"] == result["default"]) + assert live["description"].startswith( + "Scored reference outputs from policyengine-us 2.60.0 (" + ) + assert live["description"].endswith(" - 51 models") + assert (f"the {count} that move on 2.60.0" in live["description"]) == bool(count) + assert release.release_versions(result, exclusions, "2026-10-27", upgrade) == result + + +@pytest.mark.parametrize( + "timestamp", + [None, "2026-10-23", "2026-10-23T00:00:00", "2026-10-23T01:00:00+01:00"], +) +def test_the_manifest_refresh_requires_a_UTC_timestamp(installed, timestamp): + path = installed.stage / driver.BUILD_COPY / driver.META_NAME + meta = json.loads(path.read_text()) + meta["regenerated_at_utc"] = timestamp + write_json(path, meta) + with pytest.raises(SystemExit, match="ISO timestamp in UTC"): + release.upgraded_reference_refresh(installed.stage, installed.upgrade) + + +def test_the_manifest_refresh_uses_the_installed_sidecars_provenance(installed): + refresh = release.upgraded_reference_refresh(installed.stage, installed.upgrade) + assert refresh["policyengine_us_version"] == "2.60.0" + assert refresh["reference_csv_sha256"] == installed.upgrade.sha256[driver.CSV_NAME] + assert refresh["date"] == "2026-10-23" + + +def manifest_leaves(value, path=()): + if isinstance(value, dict) and value: + for key, item in value.items(): + yield from manifest_leaves(item, (*path, key)) + elif isinstance(value, list) and value: + for index, item in enumerate(value): + yield from manifest_leaves(item, (*path, index)) + else: + yield path + + +@settings(max_examples=75, deadline=None) +@given(picks=st.sets(st.integers(min_value=0, max_value=10**6), max_size=6)) +def test_upgrade_manifest_permissions_are_exact_for_every_leaf(picks): + before = json.loads(driver.base_commit_blob(release.SNAPSHOT / "manifest.json")) + after = copy.deepcopy(before) + leaves = tuple(manifest_leaves(before)) + changed = {leaves[pick % len(leaves)] for pick in picks} + for path in changed: + cursor = after + for part in path[:-1]: + cursor = cursor[part] + cursor[path[-1]] = "changed" + pinned = release.MANIFEST_PINNED - release.UPGRADE_MANIFEST_UNPINNED + prefixes = release.MANIFEST_CHANGES + release.UPGRADE_MANIFEST_CHANGES + expected = { + path + for path in changed + if path in pinned + or not any(path[: len(prefix)] == prefix for prefix in prefixes) + } + assert set(release.manifest_problems(before, after, SimpleNamespace())) == expected + + +def test_the_registered_treatment_is_checked_against_the_current_card( + tmp_path, monkeypatch +): + """Argon's treatment gate is still the common registry comparator.""" + captured = [] + + def capture(fingerprint, expected, **kwargs): + captured.append(expected) + + state = {"model": "gpt-6.1-terra", "treatment_fingerprint": {}} + path = tmp_path / "run_state.json" + scenarios = REPO / FROZEN / "scenarios.csv" + with monkeypatch.context() as capture_patch: + capture_patch.setattr(freezer, "_validate_treatment_fingerprint", capture) + release.validate_treatment(freezer, state, path, scenarios) + expected = captured[0] + state["treatment_fingerprint"] = {"fingerprint_version": 3, **expected} + release.validate_treatment(freezer, state, path, scenarios) + state["treatment_fingerprint"]["request_timeout_seconds"] += 1 + with pytest.raises(SystemExit, match="disagrees with registry"): + release.validate_treatment(freezer, state, path, scenarios) + + +@pytest.fixture +def receipt_stage(tmp_path): + case = "us__scenario_031__snap" + required = [BUNDLE / "us" / name for name in driver.REFERENCE_FILES] + required += [ + BUNDLE / "us/predictions.csv", + *[BUNDLE / "annotations" / name for name in driver.ANNOTATION_FILES], + *[Path("inputs/terra") / name for name in driver.PINNED_INPUTS], + Path("model-provenance.json"), + Path(driver.PROMPT_CHANGES), + Path("stage.json"), + Path("audit/cases.jsonl"), + Path("audit/schema.json"), + *[ + Path("audit/cases") / case / name + for name in ( + "verdict.json", + "verdict.meta.json", + "prompt.md", + "claude.transcript.jsonl", + ) + ], + ] + for name in required: + path = tmp_path / name + path.parent.mkdir(parents=True, exist_ok=True) + path.write_text(f"bound evidence: {name}\n") + (tmp_path / "audit/cases.jsonl").write_text( + json.dumps({"case_id": case, "parse_failure_only": False}) + "\n" + ) + payload = tmp_path / "data-board51.json" + payload.write_text("{}") + receipt = { + "payload_sha256": sha(payload), + "models": 51, + "partial": False, + "release_tag": driver.RELEASE_TAG, + "base_tag": driver.BASE_TAG, + "base_sha256": driver.BASE_SHA256, + "files": {str(name): sha(tmp_path / name) for name in required}, + } + write_json(tmp_path / "release-ready.json", receipt) + return SimpleNamespace(stage=tmp_path, payload=payload, receipt=receipt) + + +def test_the_export_receipt_keeps_argons_transcript_and_input_bindings(receipt_stage): + board = receipt_stage + assert ( + release.verify_receipt(board.stage, board.payload, driver.RELEASE_TAG) + == board.receipt + ) + for name in board.receipt["files"]: + changed = copy.deepcopy(board.receipt) + del changed["files"][name] + write_json(board.stage / "release-ready.json", changed) + with pytest.raises(SystemExit, match="does not bind"): + release.verify_receipt(board.stage, board.payload, driver.RELEASE_TAG) + + +def test_changed_bound_evidence_is_refused_before_the_freezer_can_run(receipt_stage): + board = receipt_stage + path = board.stage / "inputs/terra/run_state.json" + path.write_bytes(path.read_bytes() + b"edited") + with pytest.raises(SystemExit, match="Staged evidence changed since strict export"): + release.verify_receipt(board.stage, board.payload, driver.RELEASE_TAG) + + +def test_verdict_validation_still_reads_the_bound_seed(tmp_path, monkeypatch): + seed = {"kept": {"verdict_sha256": "seed pin"}} + seen = [] + monkeypatch.setattr(driver, "load_seed", lambda stage: seed) + + def validate(audit, *, seed): + seen.append((audit, seed)) + return ["us__scenario_031__snap"] + + monkeypatch.setattr(driver, "validate_verdicts", validate) + with pytest.raises(SystemExit, match="1 staged verdicts fail validation"): + release.verify_verdicts(tmp_path) + assert seen == [(tmp_path / "audit", seed)] + + +def test_a_new_verdicts_provenance_is_checked_again_at_freeze(tmp_path, monkeypatch): + provenance = tmp_path / "judge_provenance.json" + provenance.write_text("bound provenance") + monkeypatch.setattr(driver, "JUDGE_PROVENANCE", provenance) + seen = [] + monkeypatch.setattr( + driver, "verify_judge_provenance", lambda *args: seen.append(args) + ) + receipt = { + "judge_provenance": { + "path": driver.JUDGE_PROVENANCE_PATH, + "sha256": sha(provenance), + } + } + rejudged = frozenset({"us__scenario_031__snap"}) + release.verify_judge_provenance(tmp_path, receipt, rejudged) + assert seen == [(tmp_path / "audit/cases", rejudged, provenance)] + provenance.write_text("unbound provenance") + with pytest.raises(SystemExit, match="judge provenance record"): + release.verify_judge_provenance(tmp_path, receipt, rejudged) + + +def test_freeze_rebuild_preserves_the_upgrade_scope_gate( + receipt_stage, upgrade, monkeypatch +): + board = receipt_stage + live = {"countries": {"us": {"modelStats": []}}} + seen = [] + + def build(bundle, base, *, upgrade): + seen.append((bundle, base, upgrade)) + return {"recomputed": True} + + monkeypatch.setattr(driver, "build_payload", build) + rebuilt = driver.payload_text({"recomputed": True}) + board.payload.write_text(rebuilt) + release.rebuild_payload(board.stage, board.receipt, board.payload, live, upgrade) + assert len(seen) == 1 + assert seen[0][0] != board.stage / BUNDLE + assert seen[0][1:] == (live, upgrade) + board.payload.write_text(driver.payload_text({"recomputed": False})) + with pytest.raises(SystemExit, match="is not what export builds"): + release.rebuild_payload( + board.stage, board.receipt, board.payload, live, upgrade + ) + + +def test_an_installed_build_allows_the_argon_triage_interface(upgrade): + """The required upgrade must also accept the release's empty triage list.""" + assert driver.triage_items(upgrade, {"triage_adjudications": []}) == [] + + +def test_a_future_triage_wave_preserves_every_base_wave(monkeypatch): + spec = driver.load_spec() + day = spec["snapshot_date"] + spec.update(triage_decided_on=day, triage_adjudications_written_on=day) + monkeypatch.setattr(driver, "load_spec", lambda: spec) + wave = driver.DecisionWave(day, excludes=False, affirms=True, upgrade=False) + before = driver.base_adjudication_record()["date_conventions"] + after = driver.release_date_conventions(before, wave) + assert f"2026-10-10, 2026-10-14 or {day})" in after + assert after.count("The 2026-10-14 wave's decisions") == 1 + assert after.count(f"The {day} wave's decisions") == 1 + + +@pytest.fixture +def preinstallation(tmp_path, monkeypatch): + """Synthetic files for the install, bind-seed, prepare command sequence.""" + sources = tmp_path / "build-sources" + sources.mkdir() + for name in driver.BUILD_COPY_FILES: + (sources / name).write_text(f"synthetic {name}\n") + grounding = tmp_path / "grounding.csv" + grounding.write_text("synthetic grounding\n") + stage = tmp_path / "stage" + upgrade = driver.Upgrade( + engine_version="policyengine-us 2.60.0", + previous_engine_version=driver.BASE_ENGINE, + revision={}, + changed={}, + regenerated_base=frozenset(), + regenerated_ruled=frozenset(), + added=frozenset(), + records=49, + exclusions_text=(sources / "reference_exclusions.json").read_text(), + sha256={name: sha(sources / name) for name in driver.BUILD_COPY_FILES}, + ) + args = SimpleNamespace( + step="install-references", + stage_dir=stage, + built=sources, + explanations=sources / EXPLANATIONS, + actions=sources / driver.ACTIONS_NAME, + grounding=grounding, + audit_seed=tmp_path / "seed", + base_predictions=tmp_path / "base.csv.gz", + base_payload=tmp_path / "base.json", + runs_root=tmp_path / "runs", + partial=False, + early=False, + ) + seed = {"seed-case": {"prompt_sha256": "prompt", "verdict_sha256": "verdict"}} + calls = [] + monkeypatch.setattr(driver, "GROUNDING_SHA256", sha(grounding)) + monkeypatch.setattr(driver, "load_build", lambda *args: upgrade) + monkeypatch.setattr( + driver, "verify_engine_pins", lambda *args, **kwargs: calls.append("pins") + ) + monkeypatch.setattr(driver, "seed_digest", lambda path: seed) + + def verify_seed(actual): + assert actual == seed + + monkeypatch.setattr(driver, "verify_seed", verify_seed) + monkeypatch.setattr(driver, "validate_stage_path", lambda *args: None) + return SimpleNamespace( + args=args, stage=stage, upgrade=upgrade, seed=seed, calls=calls + ) + + +def test_install_then_bind_seed_then_prepare_preserves_the_binding( + preinstallation, monkeypatch +): + board = preinstallation + driver.install_references(board.args) + marker = board.stage / "reference-install.json" + assert not (board.stage / "stage.json").exists() + assert json.loads(marker.read_text())["sha256"] == board.upgrade.sha256 + board.args.step = "bind-seed" + driver.bind_seed(board.args) + assert json.loads(marker.read_text())["seed"] == board.seed + # Repeating the install retains the already verified seed binding. + driver.install_references(board.args) + assert json.loads(marker.read_text())["seed"] == board.seed + + def fold(args, runs, base, reference): + board.calls.append("fold") + bundle = board.stage / BUNDLE + for name in (*driver.REFERENCE_FILES, "predictions.csv"): + path = bundle / "us" / name + path.parent.mkdir(parents=True, exist_ok=True) + path.write_text(f"folded {name}\n") + return bundle, {} + + def prepare(args, bundle): + board.calls.append("audit") + assert not (board.stage / "stage.json").exists() + return board.seed + + def install(args): + board.calls.append("install-audit") + assert args.built == board.stage / driver.BUILD_COPY + assert ( + json.loads((board.stage / "stage.json").read_text())["seed"] == board.seed + ) + + board.args.step = "prepare" + monkeypatch.setattr(driver, "parse_args", lambda argv: board.args) + monkeypatch.setattr(driver, "discover_new_models", lambda root: []) + monkeypatch.setattr(driver, "resolve_base", lambda args: (None, None, {})) + monkeypatch.setattr(driver, "prepare_inputs", fold) + monkeypatch.setattr(driver, "prepare_cases", prepare) + monkeypatch.setattr(driver, "install_references", install) + driver.main([]) + assert board.calls == ["pins", "pins", "pins", "fold", "audit", "install-audit"] + + +@pytest.mark.parametrize("defect", ["missing", "sha256", "engine"]) +def test_prepare_refuses_an_absent_or_different_preinstalled_build( + preinstallation, monkeypatch, defect +): + board = preinstallation + if defect != "missing": + driver.install_references(board.args) + marker = board.stage / "reference-install.json" + record = json.loads(marker.read_text()) + if defect == "sha256": + record["sha256"][driver.CSV_NAME] = "0" * 64 + else: + record["engine_version"] = "policyengine-us 2.41.0" + write_json(marker, record) + board.args.step = "prepare" + monkeypatch.setattr(driver, "parse_args", lambda argv: board.args) + + def forbid(root): + raise AssertionError("prepare reached the run before gating its build") + + monkeypatch.setattr(driver, "discover_new_models", forbid) + with pytest.raises(SystemExit, match="committed build|preinstalled build differs"): + driver.main([]) + assert not (board.stage / "stage.json").exists() + + +def test_early_prepare_uses_the_installed_build_and_retains_its_rehearsal_flag( + preinstallation, monkeypatch +): + board = preinstallation + driver.install_references(board.args) + board.args.step = "prepare" + board.args.early = True + + def fold(args, runs, base, reference): + bundle = board.stage / BUNDLE + for directory in (bundle / "us", board.stage / "scoring"): + directory.mkdir(parents=True, exist_ok=True) + for name in (*driver.REFERENCE_FILES, "predictions.csv"): + (directory / name).write_text(f"base {name}\n") + annotations = bundle / "annotations" + annotations.mkdir() + (annotations / EXPLANATIONS).write_text("base narrative\n") + return bundle, {} + + def audit(*args): + raise AssertionError("early prepare reached the audit") + + exported = [] + + def export(args, bundle, live): + receipt = json.loads((board.stage / "stage.json").read_text()) + assert receipt["early"] is True + assert receipt["references_installed"]["sha256"] == board.upgrade.sha256 + assert receipt["exclusions_installed"]["engine_version"] == ( + board.upgrade.engine_version + ) + for name in driver.UPGRADED_FILES: + pin = board.upgrade.sha256[name] + assert sha(bundle / "us" / name) == pin + assert sha(board.stage / "scoring" / name) == pin + assert ( + sha(bundle / "annotations" / EXPLANATIONS) + == (board.upgrade.sha256[EXPLANATIONS]) + ) + exported.append(receipt) + return {} + + monkeypatch.setattr(driver, "parse_args", lambda argv: board.args) + monkeypatch.setattr(driver, "discover_new_models", lambda root: []) + monkeypatch.setattr(driver, "resolve_base", lambda args: (None, None, {})) + monkeypatch.setattr(driver, "prepare_inputs", fold) + monkeypatch.setattr(driver, "prepare_cases", audit) + monkeypatch.setattr(driver, "export", export) + driver.main([]) + assert len(exported) == 1 + final = json.loads((board.stage / "stage.json").read_text()) + assert final["early"] is True + assert final["references_installed"] == exported[0]["references_installed"] + assert final["exclusions_installed"] == exported[0]["exclusions_installed"] + + +def test_a_synthetic_installed_release_passes_the_freeze_dry_run( + installed, monkeypatch, capsys +): + """Exercise main's upgrade wiring while individual tests cover its edges.""" + import pandas as pd + + import policybench.adjudications + import policybench.dashboard_schema + + board = installed + source = board.stage / BUNDLE + us = source / "us" + annotations = source / "annotations" + us.mkdir(parents=True) + annotations.mkdir() + snapshot = board.workspace / release.SNAPSHOT + frozen = board.workspace / FROZEN + frozen.mkdir(parents=True) + for name in driver.REFERENCE_FILES: + base = driver.base_commit_blob(FROZEN / name) + (frozen / name).write_bytes(base) + (us / name).write_bytes( + (BUILD / name).read_bytes() if name in driver.UPGRADED_FILES else base + ) + (snapshot / "us_reference_outputs.csv").write_bytes( + driver.base_commit_blob(FROZEN / driver.CSV_NAME) + ) + (snapshot / "manifest.json").write_bytes( + driver.base_commit_blob(release.SNAPSHOT / "manifest.json") + ) + for name in driver.ANNOTATION_FILES: + (annotations / name).write_bytes( + b"synthetic narrative\n" + if name == EXPLANATIONS + else driver.base_commit_blob(release.ANNOTATIONS / name) + ) + held = Path("reference_audit/held_references.json") + (board.workspace / held).parent.mkdir() + (board.workspace / held).write_bytes(driver.base_commit_blob(held)) + serving = release.base_serving_config() + stats = [ + {"model": model, "condition": "no_tools", "n": 1935} + for model in [*serving["models"], "gpt-6.1-terra"] + ] + payload = { + "countries": { + "us": { + "modelStats": stats, + "referenceExclusions": [ + {"scenarioId": item["scenario_id"], "variable": item["variable"]} + for item in json.loads(board.upgrade.exclusions_text)["exclusions"] + ], + } + } + } + (board.stage / "data-board51.json").write_text(driver.payload_text(payload)) + frame = pd.DataFrame( + [ + { + "model": "gpt-6.1-terra", + "scenario_id": "scenario_000", + "variable": "snap", + "prediction": 1200.0, + } + ] + ) + for column in freezer.PREDICTION_EVIDENCE_COLUMNS: + if column not in frame: + frame[column] = "" + frame.to_csv(us / "predictions.csv", index=False) + inputs = board.stage / "inputs/terra" + write_json( + inputs / "run_state.json", + { + "model": "gpt-6.1-terra", + "completed": 100, + "total": 100, + "stopped_reason": None, + "treatment_fingerprint": {}, + }, + ) + board.prepared["files"] = {} + driver.bind_build_exclusions(board.stage, board.prepared, board.upgrade) + board.receipt["files"].update(board.prepared["files"]) + write_json(board.stage / "stage.json", board.prepared) + versions = board.workspace / release.VERSIONS + versions.parent.mkdir(parents=True) + versions.write_bytes(driver.base_commit_blob(release.VERSIONS)) + for name in driver.BASE_REPOSITORY_INPUT_FILES: + path = board.workspace / name + path.parent.mkdir(parents=True, exist_ok=True) + path.write_bytes(driver.base_commit_blob(name)) + timing = board.workspace / driver.REPOSITORY_INPUT_FILES[2] + timing.parent.mkdir(parents=True, exist_ok=True) + timing.write_text("{}\n") + board.receipt["repository_inputs"] = driver.repository_input_hashes(board.workspace) + monkeypatch.setattr(release, "verify_freezer_destinations", lambda freezer: None) + monkeypatch.setattr(release, "verify_receipt", lambda *args: board.receipt) + monkeypatch.setattr(driver, "verify_new_model_inputs", lambda stage: None) + monkeypatch.setattr(release, "evidence_runs", lambda: {"terra": "terra-runs/terra"}) + monkeypatch.setattr( + policybench.dashboard_schema, + "validate_dashboard_payload", + lambda *args, **kwargs: [], + ) + monkeypatch.setattr(driver, "base_payload_from_commit", lambda: {}) + monkeypatch.setattr(release, "rebuild_payload", lambda *args: None) + monkeypatch.setattr(release, "verify_verdicts", lambda stage: None) + monkeypatch.setattr(driver, "rejudged_cases", lambda stage: frozenset()) + monkeypatch.setattr(release, "verify_judge_provenance", lambda *args: None) + monkeypatch.setattr(driver, "load_amendments", lambda *args: []) + monkeypatch.setattr(release, "verify_annotation_amendments", lambda *args: None) + monkeypatch.setattr(release, "base_prediction_rows", lambda: frame.iloc[:0]) + monkeypatch.setattr(release, "validate_treatment", lambda *args: None) + monkeypatch.setattr( + freezer, "_run_state_prediction_evidence", lambda *args: {"kind": "run_state"} + ) + monkeypatch.setattr( + freezer, "model_response_window", lambda *args: "2026-06-12 to 2026-10-26" + ) + monkeypatch.setattr( + policybench.adjudications, "verify_adjudications_applied", lambda *args: None + ) + monkeypatch.setattr( + freezer, "verify_adjudications_keep_judge_verdicts", lambda *args: None + ) + before = { + path.relative_to(board.workspace): path.read_bytes() + for path in board.workspace.rglob("*") + if path.is_file() + } + release.main(["--stage-dir", str(board.stage), "--dry-run"]) + assert before == { + path.relative_to(board.workspace): path.read_bytes() + for path in board.workspace.rglob("*") + if path.is_file() + } + assert "51 models" in capsys.readouterr().out + + +@pytest.mark.parametrize( + "field,value", + [ + ("judge_model_requested", "claude-sonnet-5-5"), + ("judged_at_utc", None), + ("judge_runner", "scripts/run_audit_codex.sh"), + ], +) +def test_the_freeze_refuses_a_reference_only_rejudgment_by_another_judge( + tmp_path, monkeypatch, field, value +): + """The freeze re-runs the driver's verdict gate: a case the installed + build re-opened, with Terra right and an incumbent wrong, must still + show this release's judge, runner and UTC timestamp.""" + from policybench.audit import AUDIT_OUTPUT_SCHEMA + from policybench.judge_template import template_header + + audit = tmp_path / "audit" + case = audit / "cases/us__scenario_031__snap" + case.mkdir(parents=True) + (case / "prompt.md").write_text(template_header(2) + "\nMoved reference.\n") + write_json(audit / "schema.json", AUDIT_OUTPUT_SCHEMA) + (audit / "cases.jsonl").write_text( + json.dumps( + { + "case_id": case.name, + "wrong_models": ["claude-fable-5"], + "parse_failure_only": False, + } + ) + + "\n" + ) + verdict = { + "reference_suspect": False, + "reference_bug_hypothesis": "", + "case_failure_source": "llm_error", + "case_failure_subtype": "thresholds_rates", + "rationale": "Synthetic.", + "models": [ + { + "model": "claude-fable-5", + "failure_source": "llm_error", + "failure_subtype": "thresholds_rates", + "diagnosis": "Synthetic.", + } + ], + } + write_json(case / "verdict.json", verdict) + meta = { + "verdict_sha256": sha(case / "verdict.json"), + "prompt_sha256": sha(case / "prompt.md"), + "judge_runner": driver.JUDGE_RUNNER, + "judge_model_requested": driver.JUDGE_MODEL, + "judge_model_reported": [driver.JUDGE_MODEL], + "judged_at_utc": "2026-10-26T12:00:00+00:00", + "judge_template_version": driver.JUDGE_TEMPLATE_VERSION, + "judge_isolation": {"tools": "none (--tools '')"}, + "judge_auth": {"method": "oauth_token", "account": None, "org": None}, + "judge_effort": "xhigh", + "judge_account_declared": next(iter(driver.PROVENANCE_GROUPS)), + } + seed = {case.name: {"prompt_sha256": "0" * 64, "verdict_sha256": "1" * 64}} + monkeypatch.setattr(driver, "load_seed", lambda stage: seed) + write_json(case / "verdict.meta.json", meta) + events = [ + {"type": "user", "message": {"content": (case / "prompt.md").read_text()}}, + { + "type": "assistant", + "effort": "xhigh", + "message": { + "content": [ + { + "type": "tool_use", + "id": "answer-1", + "name": "StructuredOutput", + "input": verdict, + } + ] + }, + }, + { + "type": "user", + "message": { + "content": [ + { + "type": "tool_result", + "tool_use_id": "answer-1", + "content": "done", + } + ] + }, + }, + ] + (case / "claude.transcript.jsonl").write_text( + "".join(json.dumps(event) + "\n" for event in events) + ) + release.verify_verdicts(tmp_path) + if value is None: + del meta[field] + else: + meta[field] = value + write_json(case / "verdict.meta.json", meta) + with pytest.raises(SystemExit, match="1 staged verdicts fail validation"): + release.verify_verdicts(tmp_path) + + +def test_baseline_prediction_loader_reads_synthetic_committed_blob( + tmp_path, monkeypatch +): + import gzip + import subprocess + + root = tmp_path / "repo" + path = root / FROZEN / "predictions.csv.gz" + path.parent.mkdir(parents=True) + path.write_bytes( + gzip.compress(b"model,scenario_id,variable,prediction\nincumbent,s1,snap,1\n") + ) + subprocess.run(["git", "-C", str(root), "init", "-q"], check=True) + git = [ + "git", + "-C", + str(root), + "-c", + "core.hooksPath=/dev/null", + "-c", + "commit.gpgsign=false", + "-c", + "user.name=Test", + "-c", + "user.email=test@example.invalid", + ] + + def commit(message): + subprocess.run([*git, "add", "."], check=True) + subprocess.run([*git, "commit", "-qm", message], check=True) + + commit("synthetic baseline predictions") + monkeypatch.setattr(driver, "ROOT", root) + monkeypatch.setattr(driver, "BASE_COMMIT", "HEAD") + monkeypatch.setattr(release, "SNAPSHOT", Path("paper/snapshot/20260501")) + expected = [ + {"model": "incumbent", "scenario_id": "s1", "variable": "snap", "prediction": 1} + ] + assert release.base_prediction_rows().to_dict("records") == expected + path.write_bytes(b"corrupted synthetic gzip") + assert release.base_prediction_rows().to_dict("records") == expected + commit("corrupted synthetic baseline predictions") + with pytest.raises(gzip.BadGzipFile): + release.base_prediction_rows() + + +@pytest.mark.parametrize( + "name", + [ + "pyproject.toml", + "uv.lock", + "reference_audit/2026-10-22-engine-upgrade/verification/sweep_timing.json", + "paper/snapshot/20260501/manifest.json", + "app/src/data.versions.json", + "app/public/paper/policybench.pdf", + "app/public/paper/web/index.html", + "app/public/paper/web/style.css", + ], +) +def test_repository_input_edits_after_export_are_refused_without_writes(h_stage, name): + path = h_stage.workspace / name + path.write_bytes(path.read_bytes() + b"\n") + _h_refused(h_stage, "Repository inputs changed since strict export") + + +@pytest.mark.parametrize("name", [str(p) for p in driver.BASE_REPOSITORY_INPUT_FILES]) +def test_scoring_repository_inputs_keep_the_base_bytes_even_if_rebound(h_stage, name): + path = h_stage.workspace / name + path.write_bytes(path.read_bytes() + b"\n") + receipt_path = h_stage.stage / "release-ready.json" + receipt = _h_json(receipt_path) + receipt["repository_inputs"][name] = sha(path) + driver.write_json(receipt_path, receipt) + _h_refused(h_stage, "Repository input changed from the base release") + + +@pytest.mark.parametrize("field", ["sha256", "url"]) +def test_historical_versions_cannot_change_even_if_rebound(h_stage, field): + path = h_stage.workspace / release.VERSIONS + versions = _h_json(path) + historical = next(item for item in versions["versions"] if item["id"] == "1.0") + historical["artifact"][field] = "synthetic altered historical artifact" + driver.write_json(path, versions) + receipt_path = h_stage.stage / "release-ready.json" + receipt = _h_json(receipt_path) + receipt["repository_inputs"][str(release.VERSIONS)] = sha(path) + driver.write_json(receipt_path, receipt) + _h_refused(h_stage, "Historical data.versions.json entries changed") + + +@pytest.mark.parametrize("change", ["add", "delete", "remove_web"]) +def test_the_export_binds_the_complete_rendered_paper_inventory(h_stage, change): + web = h_stage.workspace / "app/public/paper/web" + if change == "add": + (web / "added.js").write_text("synthetic additional paper asset\n") + elif change == "delete": + (web / "style.css").unlink() + else: + shutil.rmtree(web) + _h_refused(h_stage, "Repository inputs changed since strict export") + + +def test_the_export_must_bind_repository_inputs(h_stage): + path = h_stage.stage / "release-ready.json" + receipt = _h_json(path) + del receipt["repository_inputs"] + driver.write_json(path, receipt) + _h_refused(h_stage, "Strict export receipt does not bind repository inputs") + + +def test_the_freeze_preserves_export_hashes_when_binding_its_outputs(h_stage): + path = h_stage.stage / "release-ready.json" + original = _h_json(path)["repository_inputs"] + h_stage.run() + receipt = _h_json(path) + assert receipt["repository_inputs"] == original + assert receipt["repository_postfreeze"] == { + str(name): sha(h_stage.workspace / name) + for name in (release.SNAPSHOT / "manifest.json", release.VERSIONS) + } + manifest = _h_json(h_stage.workspace / release.SNAPSHOT / "manifest.json") + del manifest["rendered_paper_artifacts"] + assert ( + receipt["postfreeze_manifest_core"] + == hashlib.sha256( + (json.dumps(manifest, indent=2, sort_keys=True) + "\n").encode() + ).hexdigest() + ) + + +# --- The freeze of an installed-build stage, through the real gates ------------- +# +# Review r1, finding 4. The stage below is written by the driver's own steps +# where they run offline, on the real committed build: references_record and +# bind_build_exclusions as install-references records them, seed_digest, +# triage (the real collect_audit, adjudication record and annotation writer), +# write_judge_provenance and export (its pins, inputs, provenance, roster, +# scope check and the real dashboard validator). release.main then runs every +# one of its gates on that stage, and the tests at the end of the section +# freeze it. +# +# MOCK, each set where named: Terra's run (an answer for every one of the +# build's 1,984 outputs, each the build's reference, timed 2026-10-24 UTC); +# an incumbent's wrong answers on the 63 cases release 20261014's record +# decides and on one undecided case, with seed verdicts classed as each +# decision records its judge; the seed digest those verdicts give, in place +# of the committed one; the input pins, as if committed at HEAD; release +# 20261014's payload (synthetic modelStats under the real 50-model roster); +# the boards export_full_run and release_20261006.export_payload return +# (both compute from a full board); the incumbent's base prediction rows; and +# freeze_snapshot.main with the serving and registry lookups it makes +# (_h_freezer_main writes what the freezer writes, from where the freeze +# configured it). None of these values is a board-run result. +# _h_rejudge extends this fixture with a fresh isolated verdict, optionally +# adding a developer triage decision through the real adjudication steps. + +import csv # noqa: E402 +import functools # noqa: E402 +import io # noqa: E402 +import re # noqa: E402 + +import release_20261006 # noqa: E402 + +H_TERRA = driver.MODELS["terra"] +H_SLUG = "terra" +H_INCUMBENT = "claude-fable-5" +H_STAGE = Path("results/local/terra-stage") +H_BOARD = f"data-board{release.BOARD_MODELS}.json" +H_RUN = "terra-runs/terra" +# MOCK: Terra's first request, 2026-10-24 10:00 UTC; its rows are timed from +# here, so the response window ends that day. +H_ANSWERED = 1792836000.0 +H_WINDOW = f"{freezer.MODEL_RESPONSE_START} to 2026-10-24" +H_ROWS, H_NOTES = release.ANNOTATION_CSVS +H_AMENDMENTS = release.COMMITTED_AMENDMENTS +H_COLUMNS = ( + "model", + "scenario_id", + "variable", + "prediction", + "explanation", + "raw_response", + "provider_resolved_model", + "prompt_tokens", + "completion_tokens", + "error", + "estimated_cost_usd", + "total_cost_usd", + "total_tokens", + "live_calls", + "cache_hit_calls", + "live_elapsed_seconds", + "elapsed_seconds", + "request_started_at", + "request_completed_at", +) +# configure_freezer assigns these on the freeze_snapshot module itself; each +# test puts them back. +H_CONFIGURED = ( + "SNAPSHOT_DATE", + "SOURCE_RUN", + "SOURCE_US", + "SOURCE_ANNOTATIONS", + "REFERENCE_META_SOURCE", + "REFERENCE_PINS", + "UPGRADE_BUILDERS", + "PUBLISHED_DASHBOARD_SOURCE", + "PUBLISHED_DASHBOARD_ARTIFACT", + "RUN_STATE_EVIDENCE", + "AUDIT_CASES_DIR", + "audit_judge_provenance", + "developer_adjudications_block", + "freeze_serving_configuration", +) +# MOCK usage for the incumbent whose usage export carries from the base. +H_FABLE_USAGE = { + "costUsd": 12.5, + "costPerHousehold": 0.125, + "totalTokens": 1000000, + "latencySeconds": 30.25, +} +_H_BASE_BLOB_READER = driver.base_commit_blob +_H_BASE_BLOBS: dict[tuple[Path, str, Path], bytes] = {} + + +@functools.cache +def _h_blob(path: str) -> bytes: + """A file of release 20261014's tree (BASE_COMMIT), read once.""" + return driver.base_commit_blob(Path(path)) + + +def h_blob(path) -> bytes: + return _h_blob(Path(path).as_posix()) + + +@functools.cache +def _h_fingerprint() -> str: + """The treatment the registry gives Terra (validate_treatment's expected), + as Terra's run state records it.""" + captured = [] + + def capture(fingerprint, expected, **kwargs): + captured.append(expected) + + original = freezer._validate_treatment_fingerprint + freezer._validate_treatment_fingerprint = capture + try: + release.validate_treatment( + freezer, + {"model": H_TERRA, "treatment_fingerprint": {}}, + Path("run_state.json"), + REPO / FROZEN / "scenarios.csv", + ) + finally: + freezer._validate_treatment_fingerprint = original + return json.dumps({"fingerprint_version": 3, **captured[0]}) + + +def h_fingerprint() -> dict: + return json.loads(_h_fingerprint()) + + +def _h_stat(model: str, exact: float, **usage) -> dict: + return { + "model": model, + "condition": "no_tools", + "score": exact, + "exact": exact, + "n": driver.RELEASE_SCORED, + **usage, + } + + +def _h_country(stats: list[dict], exclusions: list[dict]) -> dict: + """A board the real dashboard validator accepts, wrong answers annotated.""" + return { + "country": "us", + "scenarios": { + "scenario_000": { + "country": "us", + "state": "CA", + "numAdults": 1, + "numChildren": 0, + } + }, + "modelStats": stats, + "programStats": [{"variable": "snap", "score": 50.0}], + "heatmap": [], + "scenarioPredictions": { + "scenario_000": { + "snap": { + H_INCUMBENT: { + "prediction": 900.0, + "groundTruth": 1200.0, + "thresholdScore": 0.0, + "failureSource": "llm_error", + "failureSubtype": "thresholds_rates", + }, + H_TERRA: { + "prediction": 1200.0, + "groundTruth": 1200.0, + "thresholdScore": 100.0, + }, + } + } + }, + "failureModes": {"programs": [], "households": []}, + "referenceExclusions": [ + {"scenarioId": item["scenario_id"], "variable": item["variable"]} + for item in exclusions + ], + } + + +def _h_boards(upgrade) -> SimpleNamespace: + """MOCK release 20261014's payload and the exporters' boards: synthetic + modelStats for the real incumbent roster, and for Terra.""" + incumbents = sorted(release.base_serving_config()["models"]) + live_stats = [ + _h_stat(model, 40.0 + index * 0.5, costUsd=1.25) + for index, model in enumerate(incumbents) + if model != H_INCUMBENT + ] + live_stats.append(_h_stat(H_INCUMBENT, 47.5, **H_FABLE_USAGE)) + terra = _h_stat(H_TERRA, 45.25, costUsd=0.5) + base = json.loads(h_blob(FROZEN / "reference_exclusions.json"))["exclusions"] + build = json.loads(upgrade.exclusions_text)["exclusions"] + # export_full_run reports none of the carried usage: the incumbent's rows + # record none of it. + uncarried = copy.deepcopy(live_stats) + for key in driver.CARRIED_USAGE[H_INCUMBENT]: + del uncarried[-1][key] + return SimpleNamespace( + live={"countries": {"us": {"modelStats": live_stats}}}, + exports={ + "release": {"countries": {"us": _h_country([*uncarried, terra], build)}}, + "scope": { + "countries": { + "us": _h_country(copy.deepcopy([*live_stats, terra]), base) + } + }, + "allowed": { + "countries": { + "us": _h_country(copy.deepcopy([*live_stats, terra]), build) + } + }, + }, + ) + + +def _h_point_freeze_at(workspace: Path, mp) -> None: + """The freeze and the freezer both write into ``workspace`` only.""" + mp.setattr(release, "ROOT", workspace) + mp.setattr(freezer, "ROOT", workspace) + mp.setattr(freezer, "SNAPSHOT_DIR", workspace / release.SNAPSHOT) + mp.setattr(freezer, "RUN_DEST", workspace / FROZEN) + mp.setattr(freezer, "ANNOTATIONS_DEST", workspace / release.ANNOTATIONS) + mp.setattr( + freezer, "PUBLIC_PAPER_PDF", workspace / "app/public/paper/policybench.pdf" + ) + mp.setattr(freezer, "PUBLIC_PAPER_WEB_DIR", workspace / "app/public/paper/web") + mp.setattr(freezer, "APP_PAPER_SNAPSHOT", workspace / "app/src/paperSnapshot.json") + + +def _h_serving_from_the_registry(board): + """What freeze_serving_configuration writes in a checkout without the + historical run directories: every incumbent registry-backed, and Terra + backed by its run state (or, with the ``terra_registry`` defect, not).""" + + def freeze(destination: Path) -> None: + base = json.loads(h_blob(release.SNAPSHOT / "model_serving_config.json")) + serving = copy.deepcopy(base) + for row in serving["models"].values(): + row["evidence"] = {"kind": "registry"} + kind = "registry" if "terra_registry" in board.defects else "run_state" + serving["models"][H_TERRA] = { + **copy.deepcopy(base["models"][H_INCUMBENT]), + "provider_id": h_fingerprint()["model_id"], + "evidence": {"kind": kind, "run": "somewhere/else"}, + } + serving["evidence_summary"] = {"registry": len(base["models"]), kind: 1} + serving["registry_commit"] = "the freezer's commit" + destination.write_text(json.dumps(serving, indent=2, sort_keys=True) + "\n") + + return freeze + + +def _h_freezer_main(board): + """Stand-in for freeze_snapshot.main: it writes what the freezer writes, + from where the freeze configured it (freeze_run, the serving rows, + freeze_annotations, freeze_committed_artifacts and build_manifest), with + ``board.defects`` applied, and records the configuration it found.""" + + def main() -> None: + defects = board.defects + board.calls.append( + { + name: getattr(freezer, name) + for name in ( + "SNAPSHOT_DATE", + "SOURCE_RUN", + "SOURCE_US", + "SOURCE_ANNOTATIONS", + "REFERENCE_META_SOURCE", + "REFERENCE_PINS", + "PUBLISHED_DASHBOARD_SOURCE", + "PUBLISHED_DASHBOARD_ARTIFACT", + "RUN_STATE_EVIDENCE", + "AUDIT_CASES_DIR", + ) + } + ) + window = freezer.model_response_window( + freezer.SOURCE_US / "predictions.csv", + freezer.MODEL_RESPONSE_START, + freezer.MODEL_RESPONSE_DATE, + ) + run = freezer.RUN_DEST + if run.exists(): + shutil.rmtree(run) + run.mkdir(parents=True) + for name in ( + "scenarios.csv", + "scenarios.csv.meta.json", + driver.CSV_NAME, + driver.EXCLUSIONS_NAME, + ): + freezer.copy_exact(freezer.SOURCE_US / name, run / name) + if "base_reference" in defects: + (run / driver.CSV_NAME).write_bytes(h_blob(FROZEN / driver.CSV_NAME)) + (run / driver.META_NAME).write_bytes(freezer.REFERENCE_META_SOURCE.read_bytes()) + committed_csv = freezer.SNAPSHOT_DIR / "us_reference_outputs.csv" + freezer.copy_exact(freezer.SOURCE_US / driver.CSV_NAME, committed_csv) + if "base_csv_copy" in defects: + committed_csv.write_bytes(h_blob(FROZEN / driver.CSV_NAME)) + if "other_exclusions" in defects: + doc = json.loads((run / driver.EXCLUSIONS_NAME).read_text()) + doc["exclusions"][-2]["frozen_value"] += 1 + (run / driver.EXCLUSIONS_NAME).write_text(driver.exclusions_text(doc)) + freezer.gzip_deterministic( + freezer.SOURCE_US / "predictions.csv", + run / "predictions.csv.gz", + stored_name="predictions.csv", + ) + if "other_predictions" in defects: + (run / "predictions.csv.gz").write_bytes(b"other predictions") + serving = freezer.SNAPSHOT_DIR / "model_serving_config.json" + freezer.freeze_serving_configuration(serving) + if "serving_row" in defects: + rows = json.loads(serving.read_text()) + rows["models"][H_INCUMBENT]["request_timeout_seconds"] += 1 + serving.write_text(json.dumps(rows, indent=2, sort_keys=True) + "\n") + destination = freezer.ANNOTATIONS_DEST + kept = (destination / driver.ADJUDICATIONS).read_bytes() + shutil.rmtree(destination) + destination.mkdir(parents=True) + if "other_record" in defects: + kept += b"\n" + (destination / driver.ADJUDICATIONS).write_bytes(kept) + for name in (H_ROWS, H_NOTES, EXPLANATIONS): + freezer.copy_exact(freezer.SOURCE_ANNOTATIONS / name, destination / name) + if "extra_annotation" in defects: + (destination / "notes.txt").write_text("Left behind.\n") + manifest = json.loads(h_blob(release.SNAPSHOT / "manifest.json")) + manifest["description"] = manifest["description"].replace( + manifest["snapshot_date"], freezer.SNAPSHOT_DATE + ) + manifest["snapshot_date"] = freezer.SNAPSHOT_DATE + manifest["reference_output_refresh"] = freezer.read_reference_refresh() + manifest["committed_snapshot_artifacts"]["us_reference_outputs.csv"] = ( + freezer.sha256_file(committed_csv) + ) + manifest["scope"]["models"] = 50 if "models_50" in defects else 51 + manifest["model_response_date"] = ( + "2026-06-12 to 2026-10-23" if "window" in defects else window + ) + records = json.loads((run / driver.EXCLUSIONS_NAME).read_text())["exclusions"] + manifest["reference_exclusions"]["outputs"] = len(records) + manifest["reference_exclusions"]["scored_outputs_per_model"] = 1984 - len( + records + ) + manifest["published_dashboard_artifact"] = freezer.PUBLISHED_DASHBOARD_ARTIFACT + pointer = json.loads((freezer.ROOT / release.POINTER).read_text()) + manifest["live_dashboard_artifact"].update( + {key: pointer[key] for key in ("tag", "asset", "url", "sha256", "bytes")} + ) + files = manifest["source_run_artifacts"][RUN]["files"] + files.update(freezer.REFERENCE_PINS) + for name in (driver.CSV_NAME, driver.EXCLUSIONS_NAME, "predictions.csv.gz"): + files[name] = freezer.sha256_file(run / name) + committed = manifest["committed_snapshot_artifacts"] + committed["model_serving_config.json"] = freezer.sha256_file(serving) + audit = manifest["audit_annotation_artifacts"]["files"] + for name in (driver.ADJUDICATIONS, H_ROWS, H_NOTES, EXPLANATIONS): + audit[name] = freezer.sha256_file(destination / name) + if "outside" in defects: + manifest["population_weight_artifact"]["sha256"] = "0" * 64 + if "pinned_reference" in defects: + files["scenarios.csv"] = "0" * 64 + if "explanations_pin" in defects: + audit[EXPLANATIONS] = "0" * 64 + if "refresh" in defects: + manifest["reference_output_refresh"]["policyengine_us_version"] = "2.41.0" + manifest["rendered_paper_artifacts"] = freezer.rendered_paper_artifacts() + (freezer.SNAPSHOT_DIR / "manifest.json").write_text( + json.dumps(manifest, indent=2, sort_keys=True) + "\n" + ) + freezer.write_app_paper_snapshot(manifest) + + return main + + +def _h_patch(mp, workspace: Path, board) -> None: + """Point the driver, the freeze and the freezer at ``workspace`` and at the + MOCK sources the section's comment names.""" + import pandas as pd + + import policybench.full_run_export + + base_blob = driver.base_commit_blob + + def immutable_base_blob(path: Path) -> bytes: + # Full commit IDs bind immutable bytes. Keep symbolic refs and custom + # readers live, including the loader test that changes synthetic HEAD. + if base_blob is not _H_BASE_BLOB_READER or not re.fullmatch( + r"[0-9a-f]{40}", driver.BASE_COMMIT + ): + return base_blob(path) + key = (driver.ROOT.resolve(), driver.BASE_COMMIT, Path(path)) + if key not in _H_BASE_BLOBS: + _H_BASE_BLOBS[key] = base_blob(path) + return _H_BASE_BLOBS[key] + + mp.setattr(driver, "base_commit_blob", immutable_base_blob) + _h_point_freeze_at(workspace, mp) + mp.setattr(driver, "JUDGE_PROVENANCE", workspace / driver.JUDGE_PROVENANCE_PATH) + mp.setattr(driver, "INPUT_PINS", workspace / driver.INPUT_PINS_PATH) + head = driver.head_blob + mp.setattr( + driver, + "head_blob", + lambda path: board.committed.get(str(path)) or head(path), + ) + if board.seed_sha256: + mp.setattr(driver, "SEED_DIGEST_SHA256", board.seed_sha256) + mp.setattr(driver, "base_payload_from_commit", lambda: copy.deepcopy(board.live)) + + def export_full_run(run_dir, *, countries, skip_app_data): + assert countries == ["us"] and skip_app_data + board.reads.append(Path(run_dir)) + (Path(run_dir) / "data.json").write_text("export_full_run's own payload\n") + (Path(run_dir) / "us/data.json").write_text( + "export_full_run's country payload\n" + ) + analysis = Path(run_dir) / "us/analysis" + analysis.mkdir(exist_ok=True) + (analysis / "metrics.csv").write_text("model,score\nsynthetic,1\n") + return copy.deepcopy(board.exports["release"]) + + def export_payload(bundle, base, exclusions=None, **kwargs): + return copy.deepcopy( + board.exports["allowed" if exclusions is None else "scope"] + ) + + mp.setattr(policybench.full_run_export, "export_full_run", export_full_run) + mp.setattr(release_20261006, "export_payload", export_payload) + mp.setattr( + release, + "base_prediction_rows", + lambda: pd.read_csv(io.StringIO(board.baseline), low_memory=False), + ) + for name in H_CONFIGURED: + mp.setattr(freezer, name, getattr(freezer, name)) + mp.setattr( + freezer, "freeze_serving_configuration", _h_serving_from_the_registry(board) + ) + mp.setattr(freezer, "_serving_registry_commit", lambda serving: "f" * 40) + mp.setattr(freezer, "main", _h_freezer_main(board)) + + +def _h_write_checkout(workspace: Path) -> None: + """The checkout as release 20261014 left it, from git: its snapshot, + annotations, pointer, version list and held-reference record; the + dependencies pinned to the installed engine.""" + engine_pins(workspace) + snapshot = workspace / release.SNAPSHOT + names = [release.SNAPSHOT / name for name in ("manifest.json",)] + names += [release.SNAPSHOT / "model_serving_config.json"] + names += [FROZEN / name for name in driver.BASE_REFERENCE_SHA256] + names += [ + release.ANNOTATIONS / name + for name in (*driver.ANNOTATION_FILES, driver.ADJUDICATIONS, H_AMENDMENTS) + ] + names += [release.POINTER, release.VERSIONS] + names += [Path("reference_audit/held_references.json")] + names += list(driver.BASE_REPOSITORY_INPUT_FILES) + for name in names: + path = workspace / name + path.parent.mkdir(parents=True, exist_ok=True) + path.write_bytes(h_blob(name)) + timing = workspace / driver.REPOSITORY_INPUT_FILES[2] + timing.parent.mkdir(parents=True, exist_ok=True) + timing.write_bytes((REPO / driver.REPOSITORY_INPUT_FILES[2]).read_bytes()) + paper = workspace / "app/public/paper" + (paper / "web").mkdir(parents=True) + (paper / "policybench.pdf").write_bytes(b"synthetic rendered PDF\n") + (paper / "web/index.html").write_text("

Synthetic paper

\n") + (paper / "web/style.css").write_text("p { color: black; }\n") + (snapshot / "us_reference_outputs.csv").write_bytes( + h_blob(FROZEN / driver.CSV_NAME) + ) + + +def _h_csv(rows) -> str: + stream = io.StringIO() + writer = csv.writer(stream, lineterminator="\n") + for row in rows: + writer.writerow(row) + return stream.getvalue() + + +def _h_decided_cases() -> dict[str, dict]: + """Release 20261014's decisions, by case id.""" + return { + driver.case_id(entry): entry + for entry in driver.base_adjudication_record()["adjudications"] + } + + +def _h_verdict(source: str, subtype: str, suspect: bool) -> dict: + return { + "reference_suspect": suspect, + "reference_bug_hypothesis": "", + "case_failure_source": source, + "case_failure_subtype": subtype, + "rationale": "The model applied the rule this case turns on incorrectly.", + "models": [ + { + "model": H_INCUMBENT, + "failure_source": source, + "failure_subtype": subtype, + "diagnosis": "The model applied an outdated threshold.", + } + ], + } + + +def _h_write_stage(workspace: Path, board, build, upgrade) -> Path: + """The stage prepare, install-references and bind-seed leave: release + 20261014's references, then the installed build's, in the scoring source + and the bundle; the build verbatim; Terra's run and the bundle's + predictions; the seed audit; stage.json, model-provenance.json and + prompt-changes.json; and the input pins.""" + from policybench.audit import AUDIT_OUTPUT_SCHEMA + from policybench.judge_template import template_header + + stage = workspace / H_STAGE + bundle = stage / BUNDLE + us, annotations = bundle / "us", bundle / "annotations" + scoring, retained = stage / "scoring", stage / driver.BUILD_COPY + for directory in (us, annotations, scoring, retained): + directory.mkdir(parents=True) + for target in (us, scoring): + for name in driver.BASE_REFERENCE_SHA256: + (target / name).write_bytes(h_blob(FROZEN / name)) + (annotations / driver.ADJUDICATIONS).write_bytes( + h_blob(release.ANNOTATIONS / driver.ADJUDICATIONS) + ) + for name in driver.BUILT_FILES: + shutil.copyfile(build.built / name, retained / name) + shutil.copyfile(build.explanations, retained / EXPLANATIONS) + shutil.copyfile(build.actions, retained / driver.ACTIONS_NAME) + for target in (us, scoring): + for name in driver.UPGRADED_FILES: + shutil.copyfile(build.built / name, target / name) + shutil.copyfile(build.explanations, annotations / EXPLANATIONS) + # MOCK: Terra right on every output of the build; the incumbent wrong on + # every decided case and on one undecided case. + with (us / driver.CSV_NAME).open(newline="") as stream: + reference = list(csv.DictReader(stream)) + decided = _h_decided_cases() + moved = {driver.output_case(key) for key in upgrade.changed} + undecided = next( + driver.output_case((row["scenario_id"], row["variable"])) + for row in reference + if row["variable"] == "free_school_meals_eligible" + and float(row["value"]) == 1.0 + and driver.output_case((row["scenario_id"], row["variable"])) + not in {*decided, *moved} + ) + board.undecided = undecided + terra = [] + for index, row in enumerate(reference): + started = H_ANSWERED + index * 0.5 + terra.append( + [ + H_TERRA, + row["scenario_id"], + row["variable"], + row["value"], + "Synthetic answer.", + "{}", + H_TERRA, + 900, + 40, + "", + "0.0001", + "0.0001", + 940, + 1, + 0, + "2.5", + "2.5", + f"{started:.1f}", + f"{started + 2.5:.1f}", + ] + ) + wrong = [] + for row in reference: + if driver.output_case((row["scenario_id"], row["variable"])) in { + *decided, + undecided, + }: + prediction = float(row["value"]) + 1000.0 + wrong.append( + [H_INCUMBENT, row["scenario_id"], row["variable"], prediction] + + ["Synthetic wrong answer."] + + [""] * (len(H_COLUMNS) - 5) + ) + inputs = stage / "inputs" / H_SLUG + inputs.mkdir(parents=True) + (inputs / "predictions.csv").write_text(_h_csv([H_COLUMNS, *terra])) + write_json( + inputs / "run_state.json", + { + "model": H_TERRA, + "total": 100, + "completed": 100, + "stopped_reason": None, + "treatment_fingerprint": h_fingerprint(), + }, + ) + (us / "predictions.csv").write_text(_h_csv([H_COLUMNS, *wrong, *terra])) + board.baseline = _h_csv([H_COLUMNS, *wrong]) + # MOCK: the seed audit, one kept case per decided output and the + # undecided one, each verdict classed as its decision records the judge. + audit = stage / "audit" + (audit / "cases").mkdir(parents=True) + write_json(audit / "schema.json", AUDIT_OUTPUT_SCHEMA) + manifest = [] + for case in sorted({*decided, undecided}): + entry = decided.get(case) + verdict = ( + _h_verdict( + entry["judge_failure_source"], + entry["judge_failure_subtype"], + bool(entry.get("judge_reference_suspect")), + ) + if entry + else _h_verdict("llm_error", "thresholds_rates", False) + ) + _, scenario, variable = case.split("__") + manifest.append( + { + "case_id": case, + "scenario_id": scenario, + "variable": variable, + "wrong_models": [H_INCUMBENT], + "parse_failure_only": False, + } + ) + directory = audit / "cases" / case + directory.mkdir() + (directory / "prompt.md").write_text( + template_header(1) + f"\nClassify the wrong answers on {case}.\n" + ) + write_json(directory / "verdict.json", verdict) + write_json( + directory / "verdict.meta.json", + {"verdict_sha256": sha(directory / "verdict.json")}, + ) + (audit / "cases.jsonl").write_text( + "".join(json.dumps(item) + "\n" for item in manifest) + ) + seed = driver.seed_digest(audit) + board.seed_sha256 = hashlib.sha256( + driver.seed_digest_text(seed).encode() + ).hexdigest() + driver.write_json( + stage / driver.PROMPT_CHANGES, + {"kept": sorted(seed), "changed": [], "added": []}, + ) + prepared = { + "partial": False, + "early": False, + "base_tag": driver.BASE_TAG, + "base_commit": driver.BASE_COMMIT, + "files": {}, + "seed": seed, + "references_installed": driver.references_record(upgrade, None), + "adjudications_dropped": [], + } + driver.bind_build_exclusions(stage, prepared, upgrade) + names = [BUNDLE / "us" / n for n in (*driver.REFERENCE_FILES, "predictions.csv")] + names += [BUNDLE / "annotations" / EXPLANATIONS] + names += [Path("inputs") / H_SLUG / n for n in driver.PINNED_INPUTS] + prepared["files"] = {str(name): sha(stage / name) for name in names} + driver.write_json(stage / "stage.json", prepared) + _h_stamp_inputs(stage, board) + return stage + + +def _h_stamp_inputs(stage: Path, board, *, repin=True) -> None: + """model-provenance.json for the staged run and, with ``repin``, the input + pins naming its files, written and committed (board.committed).""" + inputs = stage / "inputs" / H_SLUG + state = json.loads((inputs / "run_state.json").read_text()) + driver.write_json( + stage / "model-provenance.json", + { + H_TERRA: { + "predictions_sha256": sha(inputs / "predictions.csv"), + "treatment_fingerprint": state["treatment_fingerprint"], + } + }, + ) + if not repin: + return + record = { + "inputs": { + H_SLUG: { + "run": f"{H_RUN}/run", + "sha256": {name: sha(inputs / name) for name in driver.PINNED_INPUTS}, + } + } + } + blob = (json.dumps(record, indent=2, sort_keys=True) + "\n").encode() + path = release.ROOT / driver.INPUT_PINS_PATH + path.parent.mkdir(parents=True, exist_ok=True) + path.write_bytes(blob) + board.committed[driver.INPUT_PINS_PATH] = blob + + +@pytest.fixture(scope="module") +def h_template(tmp_path_factory): + """The releasable stage, built once: install-references' records, the + real triage, write_judge_provenance and export (section comment).""" + built, explanations, actions = driver.committed_build_sources( + tmp_path_factory.mktemp("h-build") + ) + build = SimpleNamespace(built=built, explanations=explanations, actions=actions) + upgrade = driver.load_build(built, explanations, actions) + boards = _h_boards(upgrade) + board = SimpleNamespace( + live=boards.live, + exports=boards.exports, + committed={}, + seed_sha256=None, + baseline=None, + undecided=None, + reads=[], + calls=[], + defects=set(), + ) + workspace = tmp_path_factory.mktemp("h-template") / "workspace" + workspace.mkdir() + with pytest.MonkeyPatch.context() as mp: + _h_patch(mp, workspace, board) + _h_write_checkout(workspace) + stage = _h_write_stage(workspace, board, build, upgrade) + mp.setattr(driver, "SEED_DIGEST_SHA256", board.seed_sha256) + args = SimpleNamespace(stage_dir=stage, partial=False, early=False) + driver.triage(args, stage / BUNDLE) + driver.write_judge_provenance(args) + driver.export(args, stage / BUNDLE, copy.deepcopy(board.live)) + # The fixture's driver reads its committed build from REPO while its + # writable checkout lives here. Bind the actual freeze inputs here. + receipt_path = stage / "release-ready.json" + receipt = json.loads(receipt_path.read_text()) + receipt["repository_inputs"] = driver.repository_input_hashes(workspace) + driver.write_json(receipt_path, receipt) + board.reads.clear() + return SimpleNamespace(workspace=workspace, board=board, upgrade=upgrade) + + +@pytest.fixture +def h_stage(h_template, tmp_path, monkeypatch): + """A copy of the releasable stage and its checkout, the driver, the freeze + and the freezer pointed at it.""" + workspace = tmp_path / "workspace" + shutil.copytree(h_template.workspace, workspace) + board = copy.deepcopy(h_template.board) + _h_patch(monkeypatch, workspace, board) + stage = workspace / H_STAGE + + def files(): + return { + path.relative_to(workspace): path.read_bytes() + for path in workspace.rglob("*") + if path.is_file() + } + + def rebind(*, restamp=True, repin=False): + """Every hash follows the stage as it now stands: the receipt's and, + with ``restamp``, stage.json's and model-provenance.json's (the input + pins too, with ``repin``).""" + if restamp: + prepared = json.loads((stage / "stage.json").read_text()) + prepared["files"] = {name: sha(stage / name) for name in prepared["files"]} + driver.write_json(stage / "stage.json", prepared) + _h_stamp_inputs(stage, board, repin=repin) + receipt = json.loads((stage / "release-ready.json").read_text()) + # As a re-export would bind them: the files that still exist. + receipt["files"] = { + name: sha(stage / name) + for name in receipt["files"] + if (stage / name).is_file() + } + receipt["payload_sha256"] = sha(stage / H_BOARD) + receipt["judge_provenance"]["sha256"] = sha(driver.JUDGE_PROVENANCE) + driver.write_json(stage / "release-ready.json", receipt) + + def run(*options): + release.main(["--stage-dir", str(stage), *options]) + + return SimpleNamespace( + workspace=workspace, + stage=stage, + board=board, + upgrade=h_template.upgrade, + files=files, + rebind=rebind, + run=run, + ) + + +def _h_export(h_stage): + """Export with the synthetic checkout's repository inputs bound.""" + stage = h_stage.stage + args = SimpleNamespace(stage_dir=stage, partial=False, early=False) + driver.export(args, stage / BUNDLE, copy.deepcopy(h_stage.board.live)) + receipt = _h_json(stage / "release-ready.json") + receipt["repository_inputs"] = driver.repository_input_hashes(h_stage.workspace) + driver.write_json(stage / "release-ready.json", receipt) + + +def _h_rejudge(h_stage, monkeypatch, *, new_case=False, adjudicated=True): + """Add a fresh judgment, optionally affirming its reference through triage.""" + from policybench.judge_template import template_header + + stage = h_stage.stage + case_id = h_stage.board.undecided + _, scenario, variable = case_id.split("__") + for path in ( + stage / "inputs" / H_SLUG / "predictions.csv", + stage / BUNDLE / "us/predictions.csv", + ): + with path.open(newline="") as stream: + rows = list(csv.DictReader(stream)) + for row in rows: + if (row["model"], row["scenario_id"], row["variable"]) == ( + H_TERRA, + scenario, + variable, + ): + assert float(row["prediction"]) == 1.0 + row["prediction"] = "0" + path.write_text(_h_csv([H_COLUMNS, *[list(row.values()) for row in rows]])) + audit = stage / "audit" + items = [ + json.loads(line) for line in (audit / "cases.jsonl").read_text().splitlines() + ] + for item in items: + if item["case_id"] == case_id: + item["wrong_models"] = sorted([H_INCUMBENT, H_TERRA]) + (audit / "cases.jsonl").write_text( + "".join(json.dumps(item) + "\n" for item in items) + ) + changes = _h_json(stage / driver.PROMPT_CHANGES) + changes["kept"].remove(case_id) + changes["added" if new_case else "changed"].append(case_id) + driver.write_json(stage / driver.PROMPT_CHANGES, changes) + case = audit / "cases" / case_id + prompt = template_header(driver.JUDGE_TEMPLATE_VERSION) + ( + f"\nClassify both synthetic wrong answers on {case_id}.\n" + ) + (case / "prompt.md").write_text(prompt) + verdict = _h_verdict("llm_error", "thresholds_rates", adjudicated) + verdict["models"].append({**verdict["models"][0], "model": H_TERRA}) + driver.write_json(case / "verdict.json", verdict) + driver.write_json( + case / "verdict.meta.json", + { + "verdict_sha256": sha(case / "verdict.json"), + "prompt_sha256": sha(case / "prompt.md"), + "judge_template_version": driver.JUDGE_TEMPLATE_VERSION, + "judge_model_requested": driver.JUDGE_MODEL, + "judge_model_reported": [driver.JUDGE_MODEL], + "judge_runner": driver.JUDGE_RUNNER, + "judged_at_utc": "2026-10-24T12:00:00+00:00", + "judge_effort": "xhigh", + "judge_isolation": {"tools": "none (--tools '')"}, + "judge_auth": {"method": "oauth_token", "account": None, "org": None}, + "judge_account_declared": next(iter(driver.PROVENANCE_GROUPS)), + }, + ) + events = [ + {"type": "user", "message": {"content": prompt}}, + { + "type": "assistant", + "effort": "xhigh", + "message": { + "content": [ + { + "type": "tool_use", + "id": "answer-1", + "name": "StructuredOutput", + "input": verdict, + } + ] + }, + }, + { + "type": "user", + "message": { + "content": [ + { + "type": "tool_result", + "tool_use_id": "answer-1", + "content": "done", + } + ] + }, + }, + ] + (case / "claude.transcript.jsonl").write_text( + "".join(json.dumps(event) + "\n" for event in events) + ) + spec = driver.load_spec() + if adjudicated: + spec.update( + triage_decided_on="2026-10-24", + triage_adjudications_written_on="2026-10-24", + triage_adjudications=[ + { + "scenario_id": scenario, + "variable": variable, + "adjudicated_failure_source": "llm_error", + "adjudicated_failure_subtype": "thresholds_rates", + "adjudicated_on": "2026-10-24", + "reference_verdict": "affirmed", + "reference_basis": ( + "The synthetic reference follows the stated rule." + ), + "reasoning": "The synthetic models used an outdated threshold.", + } + ], + ) + spec_path = h_stage.workspace / "docs/terra/spec.json" + driver.write_json(spec_path, spec) + monkeypatch.setattr(driver, "SPEC_PATH", spec_path) + prepared = _h_json(stage / "stage.json") + if new_case: + del prepared["seed"][case_id] + board_seed = driver.seed_digest_text(prepared["seed"]).encode() + h_stage.board.seed_sha256 = hashlib.sha256(board_seed).hexdigest() + monkeypatch.setattr(driver, "SEED_DIGEST_SHA256", h_stage.board.seed_sha256) + for key in ("references_installed", "exclusions_installed"): + prepared[key]["spec_sha256"] = sha(spec_path) + driver.write_json(stage / "stage.json", prepared) + record = driver.exclusion_adjudications( + driver.base_adjudication_record(), + audit / "cases", + triage=driver.triage_items(h_stage.upgrade), + ) + (stage / BUNDLE / "annotations" / driver.ADJUDICATIONS).write_text( + driver.record_text(record) + ) + h_stage.rebind(repin=True) + args = SimpleNamespace(stage_dir=stage, partial=False, early=False) + driver.triage(args, stage / BUNDLE) + driver.write_judge_provenance(args) + _h_export(h_stage) + return case_id + + +def test_rejudged_adjudicated_stage_passes_the_freeze(h_stage, monkeypatch): + _h_rejudge(h_stage, monkeypatch) + before = h_stage.files() + h_stage.run("--dry-run") + assert h_stage.files() == before + + +def test_rebound_numeric_explanation_reaches_run_state_evidence_gate(h_stage): + """Text equality accepts '001'; the run-only pandas frame parses it as 1.""" + import pandas as pd + + stage = h_stage.stage + for path in ( + stage / "inputs" / H_SLUG / "predictions.csv", + stage / BUNDLE / "us/predictions.csv", + ): + with path.open(newline="") as stream: + rows = list(csv.DictReader(stream)) + for row in rows: + if row["model"] == H_TERRA: + row["explanation"] = "001" + path.write_text(_h_csv([H_COLUMNS, *[list(row.values()) for row in rows]])) + h_stage.rebind(repin=True) + assert driver.new_model_row_differences(stage) == [] + source = pd.read_csv(stage / "inputs" / H_SLUG / "predictions.csv") + combined = pd.read_csv(stage / BUNDLE / "us/predictions.csv", low_memory=False) + assert source.explanation.iloc[0] == 1 + assert set(combined.loc[combined.model == H_TERRA, "explanation"]) == {"001"} + _h_refused(h_stage, "Run-state prediction evidence failed") + + +def test_rebound_adjudication_wording_reaches_applied_sentence_gate( + h_stage, monkeypatch +): + from policybench.adjudications import AdjudicationError, apply_adjudications + from policybench.audit import collect_audit + + case_id = _h_rejudge(h_stage, monkeypatch) + stage = h_stage.stage + amendments = [ + { + "case_id": case_id, + "field": "case_annotation", + "old": "Developer adjudication (", + "new": "Developer review (", + "reason": "A wording change", + } + ] + driver.write_json(stage / driver.AMENDMENTS, {"amendments": amendments}) + audit = stage / "audit" + annotations = stage / BUNDLE / "annotations" + collected = collect_audit(stage / BUNDLE / "us", audit) + cases = collected["case"].rename( + columns={ + "case_failure_source": "case_failure_sources", + "case_failure_subtype": "case_failure_subtypes", + } + ) + rows, cases, _ = apply_adjudications( + collected["row"], + cases, + freezer.load_adjudications(annotations / driver.ADJUDICATIONS), + ) + driver.amend_annotations( + rows, cases, driver.load_amendments(stage, frozenset({case_id})) + ) + for name, frame in ((H_ROWS, rows), (H_NOTES, cases)): + (annotations / name).write_text(driver.annotation_csv_text(frame)) + _h_export(h_stage) + h_stage.rebind() + _h_refused( + h_stage, + "does not carry the recorded adjudication sentence", + error=AdjudicationError, + ) + + +def test_rebound_nonisolated_verdict_is_refused_at_export_and_freeze( + h_stage, monkeypatch +): + case_id = _h_rejudge(h_stage, monkeypatch) + stage = h_stage.stage + case = stage / "audit/cases" / case_id + meta = _h_json(case / "verdict.meta.json") + meta.pop("judge_isolation") + driver.write_json(case / "verdict.meta.json", meta) + (case / "claude.transcript.jsonl").unlink() + record = _h_json(driver.JUDGE_PROVENANCE) + entry = next(item for item in record["verdicts"] if item["case_id"] == case_id) + entry["isolated"] = False + entry["group"] = entry["group"].removeprefix("isolated: ") + record["counts"] = {entry["group"]: 1} + record["note"] = driver.provenance_note(record["verdicts"]) + driver.write_json(driver.JUDGE_PROVENANCE, record) + h_stage.rebind() + before = h_stage.files() + args = SimpleNamespace(stage_dir=stage, partial=False, early=False) + with pytest.raises(SystemExit, match="isolation|isolated|account"): + driver.export(args, stage / BUNDLE, copy.deepcopy(h_stage.board.live)) + assert h_stage.files() == before + _h_refused(h_stage, "validation|isolation|isolated|account") + + +def _unlisted_verdict(stage): + """A synthetic unbound sidecar the historical whole-tree tally accepts.""" + case = stage / "audit/cases/us__extra__invented" + write_json(case / "verdict.json", {}) + write_json( + case / "verdict.meta.json", + { + "verdict_sha256": sha(case / "verdict.json"), + "judge_model_requested": "invented-judge", + "judge_model_reported": ["invented-judge"], + "judge_runner": "scripts/run_audit_claude.sh", + }, + ) + return case + + +@pytest.mark.parametrize("operation", ["export", "freeze", "dry-run"]) +def test_unlisted_verdict_added_after_export_is_refused_without_writes( + h_stage, operation +): + stage = h_stage.stage + _unlisted_verdict(stage) + before = h_stage.files() + with pytest.raises(SystemExit, match="not manifest-listed judged cases"): + if operation == "export": + args = SimpleNamespace(stage_dir=stage, partial=False, early=False) + driver.export(args, stage / BUNDLE, copy.deepcopy(h_stage.board.live)) + else: + h_stage.run(*(["--dry-run"] if operation == "dry-run" else [])) + assert h_stage.files() == before + assert h_stage.board.calls == [] + + +def test_verdict_inventory_refuses_a_nested_directory_symlink(tmp_path): + audit = tmp_path / "audit" + audit.mkdir() + (audit / "cases.jsonl").write_text("") + external = tmp_path / "unlisted" + write_json(external / "verdict.json", {}) + container = audit / "cases/container" + container.mkdir(parents=True) + (container / "linked").symlink_to(external, target_is_directory=True) + before = {p: p.read_bytes() for p in audit.rglob("*") if p.is_file()} + with pytest.raises(SystemExit, match="audit case directory symlinks"): + driver.verify_verdict_inventory(audit) + assert {p: p.read_bytes() for p in audit.rglob("*") if p.is_file()} == before + + +def test_the_terra_provenance_tally_reads_only_bound_manifest_cases(h_stage): + stage = h_stage.stage + # Carried-verdict fixtures elsewhere need only their seed hash. Supply + # complete synthetic identity fields here to exercise the real tally. + for sidecar in (stage / "audit/cases").glob("*/verdict.meta.json"): + meta = _h_json(sidecar) + meta.update( + judge_model_requested="synthetic-carried-judge", + judge_model_reported=["synthetic-carried-judge"], + judge_runner="scripts/run_audit_claude.sh", + ) + write_json(sidecar, meta) + h_stage.rebind(restamp=False) + receipt = release.verify_receipt(stage, stage / H_BOARD, driver.RELEASE_TAG) + release.verify_verdicts(stage) + case_ids = driver.verify_verdict_inventory(stage / "audit") + for case_id in case_ids: + assert f"audit/cases/{case_id}/verdict.json" in receipt["files"] + assert f"audit/cases/{case_id}/verdict.meta.json" in receipt["files"] + cases = stage / "audit/cases" + expected = freezer.audit_judge_provenance(cases) + assert freezer.audit_judge_provenance(cases, case_ids=case_ids) == expected + _unlisted_verdict(stage) + # Keep the shared freezer's historical default: prior releases still read + # their whole audit tree. Terra supplies an explicit receipt-bound list. + whole_tree = freezer.audit_judge_provenance(cases) + assert whole_tree["cases_judged"] == expected["cases_judged"] + 1 + assert whole_tree["by_judge"]["invented-judge"]["cases"] == 1 + assert freezer.audit_judge_provenance(cases, case_ids=case_ids) == expected + + release.configure_freezer( + freezer, + snapshot_date="2026-10-27", + source_run=stage / BUNDLE, + payload_path=stage / H_BOARD, + pointer={ + key: "synthetic" for key in ("tag", "asset", "url", "sha256", "bytes") + }, + evidence_paths={}, + cases_dir=cases, + judged_case_ids=case_ids, + previous_serving={}, + incumbents=set(), + runs={}, + ) + assert freezer.audit_judge_provenance() == expected + + +def test_the_releasable_stage_passes_every_gate_and_a_dry_run_writes_nothing( + h_stage, capsys +): + before = h_stage.files() + h_stage.run("--dry-run") + assert h_stage.files() == before + assert h_stage.board.calls == [] + out = capsys.readouterr().out + assert f"Validated local release inputs: {driver.RELEASE_TAG}, 51 models" in out + assert "references upgraded to policyengine-us 2.60.0" in out + assert "49 exclusions (0 new)" in out + assert f"model responses {H_WINDOW}; snapshot 2026-10-27; nothing written" in out + + +def _h_json(path: Path) -> dict: + return json.loads(path.read_text()) + + +def _h_payload(h_stage) -> dict: + return _h_json(h_stage.stage / H_BOARD) + + +def _h_write_payload(h_stage, payload: dict) -> None: + (h_stage.stage / H_BOARD).write_text(driver.payload_text(payload)) + + +def _h_refused(h_stage, message, modes=((), ("--dry-run",)), error=SystemExit): + """Each mode of the freeze refuses with ``message`` and writes nothing.""" + before = h_stage.files() + for mode in modes: + with pytest.raises(error, match=message) as refused: + h_stage.run(*mode) + assert h_stage.files() == before + assert h_stage.board.calls == [] + return refused + + +H_TIMING = str(driver.REPOSITORY_INPUT_FILES[2]) +H_MANIFEST = str(release.SNAPSHOT / "manifest.json") +H_PDF = "app/public/paper/policybench.pdf" +H_WEB = "app/public/paper/web/" +H_WEB_INDEX = H_WEB + "index.html" +H_WEB_STYLE = H_WEB + "style.css" +H_WEB_ADDED = H_WEB + "added.js" + + +def _h_publication_gate_at(h_stage, monkeypatch): + """Read this checkout's timing through the real installed-build gate. + + The driver retains REPO as its git and pinned-evidence source. Only its + audit directory becomes absolute here, so load_build reads the synthetic + publication record and a byte-identical copy of its pinned builder. + """ + audit = h_stage.workspace / driver.REFERENCE_BUILD["directory"] + builder = audit / "scripts/build_references_upgrade.py" + builder.parent.mkdir(parents=True, exist_ok=True) + shutil.copyfile( + REPO / driver.REFERENCE_BUILD["directory"] / builder.relative_to(audit), + builder, + ) + monkeypatch.setattr( + driver, "REFERENCE_BUILD", {**driver.REFERENCE_BUILD, "directory": str(audit)} + ) + + +def _h_publication_check(h_stage, *, scored_differ=(), engine="99.0.0"): + path = h_stage.workspace / H_TIMING + timing = _h_json(path) + timing["publication_check"]["engine"] = engine + timing["publication_check"]["scored_differ"] = list(scored_differ) + driver.write_json(path, timing) + + +def _h_render_and_repin(h_stage): + """Synthetic render, followed by the actual rendered-only re-pin.""" + root = h_stage.workspace + (root / H_PDF).write_bytes(b"new synthetic rendered PDF\n") + (root / H_WEB_INDEX).write_text("

New synthetic paper

\n") + (root / H_WEB_ADDED).write_text("console.log('new paper asset');\n") + (root / H_WEB_STYLE).unlink() + freezer.repin_rendered_paper_artifacts() + + +def _h_frozen_for_finalize(h_stage, monkeypatch): + _h_publication_gate_at(h_stage, monkeypatch) + h_stage.run() + h_stage.board.calls.clear() + + +def test_the_finalize_accepts_publication_render_and_repin_sequence( + h_stage, monkeypatch +): + """Accepted outputs retain export pins, bind removals and survive freeze.""" + receipt_path = h_stage.stage / "release-ready.json" + exported = _h_json(receipt_path)["repository_inputs"] + _h_frozen_for_finalize(h_stage, monkeypatch) + frozen = _h_json(receipt_path) + _h_publication_check(h_stage) + _h_render_and_repin(h_stage) + before = h_stage.files() + h_stage.run("--finalize") + receipt = _h_json(receipt_path) + assert receipt["repository_inputs"] == exported + assert receipt["repository_postfreeze"] == frozen["repository_postfreeze"] + assert receipt["postfreeze_manifest_core"] == frozen["postfreeze_manifest_core"] + assert receipt["repository_postrender"] == { + name: sha(h_stage.workspace / name) if name != H_WEB_STYLE else None + for name in (H_TIMING, H_MANIFEST, H_PDF, H_WEB_INDEX, H_WEB_ADDED, H_WEB_STYLE) + } + after = h_stage.files() + receipt_name = receipt_path.relative_to(h_stage.workspace) + assert {name: data for name, data in before.items() if name != receipt_name} == { + name: data for name, data in after.items() if name != receipt_name + } + assert h_stage.board.calls == [] + release.verify_repository_inputs(receipt) + h_stage.run("--finalize") + assert h_stage.files() == after + h_stage.run("--dry-run") + assert h_stage.files() == after + h_stage.run() + refrozen = h_stage.files() + h_stage.run("--finalize") + assert h_stage.files() == refrozen + release.verify_repository_inputs(_h_json(receipt_path)) + + +@pytest.mark.parametrize("name", [H_PDF, H_WEB_INDEX, H_WEB_ADDED]) +def test_the_finalize_refuses_a_render_changed_after_repin(h_stage, monkeypatch, name): + _h_frozen_for_finalize(h_stage, monkeypatch) + _h_render_and_repin(h_stage) + path = h_stage.workspace / name + path.write_bytes(path.read_bytes() + b"edited after re-pin\n") + _h_refused(h_stage, "Rendered paper differs", modes=(("--finalize",),)) + + +def test_the_finalize_refuses_a_changed_manifest_core(h_stage, monkeypatch): + _h_frozen_for_finalize(h_stage, monkeypatch) + _h_render_and_repin(h_stage) + path = h_stage.workspace / H_MANIFEST + manifest = _h_json(path) + manifest["description"] += " Altered after freeze." + driver.write_json(path, manifest) + _h_refused(h_stage, "Manifest core changed", modes=(("--finalize",),)) + + +@pytest.mark.parametrize("name", ["uv.lock", "pyproject.toml", str(release.VERSIONS)]) +def test_the_finalize_refuses_other_repository_changes(h_stage, monkeypatch, name): + _h_frozen_for_finalize(h_stage, monkeypatch) + _h_render_and_repin(h_stage) + path = h_stage.workspace / name + path.write_bytes(path.read_bytes() + b"\n") + refused = _h_refused( + h_stage, "Finalize refuses repository changes", modes=(("--finalize",),) + ) + assert name in str(refused.value) + + +def test_the_finalize_names_every_forbidden_repository_change(h_stage, monkeypatch): + _h_frozen_for_finalize(h_stage, monkeypatch) + names = ["uv.lock", "pyproject.toml", str(release.VERSIONS)] + for name in names: + path = h_stage.workspace / name + path.write_bytes(path.read_bytes() + b"\n") + refused = _h_refused( + h_stage, "Finalize refuses repository changes", modes=(("--finalize",),) + ) + assert all(name in str(refused.value) for name in names) + + +@pytest.mark.parametrize( + "defect", ["scored_move", "older_engine", "missing_scored_differ"] +) +def test_the_finalize_regates_a_changed_publication_record( + h_stage, monkeypatch, defect +): + _h_frozen_for_finalize(h_stage, monkeypatch) + _h_render_and_repin(h_stage) + _h_publication_check(h_stage) + path = h_stage.workspace / H_TIMING + timing = _h_json(path) + if defect == "scored_move": + timing["publication_check"]["scored_differ"] = [ + {"scenario_id": "scenario_031", "variable": "snap", "difference": 1} + ] + elif defect == "older_engine": + timing["publication_check"]["engine"] = "2.59.0" + else: + del timing["publication_check"]["scored_differ"] + driver.write_json(path, timing) + _h_refused( + h_stage, + "audit publication record disagrees with the build pins", + modes=(("--finalize",),), + ) + + +@pytest.mark.parametrize( + "field,value", + [ + ("postfreeze_manifest_core", "missing"), + ("postfreeze_manifest_core", None), + ("postfreeze_manifest_core", "not a sha256"), + ("repository_postfreeze", "missing"), + ("repository_postfreeze", []), + ("repository_postfreeze", {}), + ("repository_postfreeze", {H_MANIFEST: "invalid"}), + ("repository_inputs", "missing"), + ("repository_inputs", []), + ("repository_inputs", {}), + ("repository_inputs", {H_PDF: None}), + ("repository_postrender", []), + ("repository_postrender", {"uv.lock": "0" * 64}), + ], +) +def test_the_finalize_requires_a_well_formed_completed_freeze( + h_stage, monkeypatch, field, value +): + _h_frozen_for_finalize(h_stage, monkeypatch) + path = h_stage.stage / "release-ready.json" + receipt = _h_json(path) + if value == "missing": + del receipt[field] + else: + receipt[field] = value + driver.write_json(path, receipt) + _h_refused( + h_stage, + "completed freeze|repository|postfreeze|malformed", + modes=(("--finalize",),), + ) + if field == "postfreeze_manifest_core" and value == "missing": + with pytest.raises(SystemExit, match="re-freeze"): + h_stage.run("--finalize") + + +def test_the_finalize_requires_a_stage_that_was_frozen(h_stage): + _h_refused(h_stage, "completed freeze.*re-freeze", modes=(("--finalize",),)) + + +def test_the_finalize_refuses_dry_run(h_stage, capsys): + refused = _h_refused(h_stage, "^2$", modes=(("--finalize", "--dry-run"),)) + assert refused.value.code == 2 + message = capsys.readouterr().err + assert "--finalize" in message and "--dry-run" in message + + +def test_the_finalize_refuses_a_stale_app_paper_snapshot(h_stage, monkeypatch): + _h_frozen_for_finalize(h_stage, monkeypatch) + _h_render_and_repin(h_stage) + freezer.APP_PAPER_SNAPSHOT.write_text("{}\n") + _h_refused(h_stage, "paperSnapshot.json differs", modes=(("--finalize",),)) + + +@pytest.mark.parametrize("name", [str(p) for p in driver.BASE_REPOSITORY_INPUT_FILES]) +def test_the_finalize_preserves_base_repository_checks(h_stage, monkeypatch, name): + _h_frozen_for_finalize(h_stage, monkeypatch) + path = h_stage.workspace / name + path.write_bytes(path.read_bytes() + b"\n") + _h_refused( + h_stage, + "Repository input changed from the base release", + modes=(("--finalize",),), + ) + + +def test_the_finalize_preserves_historical_versions_checks(h_stage, monkeypatch): + _h_frozen_for_finalize(h_stage, monkeypatch) + path = h_stage.workspace / release.VERSIONS + versions = _h_json(path) + historical = next(row for row in versions["versions"] if row["id"] == "1.0") + historical["artifact"]["sha256"] = "0" * 64 + driver.write_json(path, versions) + receipt_path = h_stage.stage / "release-ready.json" + receipt = _h_json(receipt_path) + receipt["repository_inputs"][str(release.VERSIONS)] = sha(path) + driver.write_json(receipt_path, receipt) + _h_refused( + h_stage, + "Historical data.versions.json entries changed", + modes=(("--finalize",),), + ) + + +@pytest.mark.parametrize("defect", ["staged_evidence", "receipt", "release_stage"]) +def test_the_finalize_reuses_receipt_and_release_stage_checks( + h_stage, monkeypatch, defect +): + _h_frozen_for_finalize(h_stage, monkeypatch) + receipt_path = h_stage.stage / "release-ready.json" + receipt = _h_json(receipt_path) + if defect == "staged_evidence": + path = h_stage.stage / "prompt-changes.json" + path.write_bytes(path.read_bytes() + b"\n") + message = "Staged evidence changed since strict export" + elif defect == "receipt": + receipt["models"] = 50 + message = "Strict export receipt does not match" + else: + path = h_stage.stage / "stage.json" + prepared = _h_json(path) + prepared["early"] = True + driver.write_json(path, prepared) + receipt["files"]["stage.json"] = sha(path) + message = "early/partial stage cannot become a release" + driver.write_json(receipt_path, receipt) + _h_refused(h_stage, message, modes=(("--finalize",),)) + + +@pytest.mark.parametrize( + "name", [H_TIMING, H_MANIFEST, H_PDF, H_WEB_INDEX, H_WEB_ADDED, H_WEB_STYLE, H_WEB] +) +def test_finalized_repository_inputs_refuse_later_edits(h_stage, monkeypatch, name): + _h_frozen_for_finalize(h_stage, monkeypatch) + _h_publication_check(h_stage) + _h_render_and_repin(h_stage) + h_stage.run("--finalize") + path = h_stage.workspace / name + if name == H_WEB: + shutil.rmtree(path) + elif name == H_WEB_STYLE: + path.write_text("Restored after the accepted removal.\n") + else: + path.write_bytes(path.read_bytes() + b"\n") + receipt = _h_json(h_stage.stage / "release-ready.json") + with pytest.raises( + SystemExit, match="Repository inputs changed since strict export" + ): + release.verify_repository_inputs(receipt) + _h_refused(h_stage, "Repository inputs changed since strict export") + + +def test_the_finalize_binds_removal_of_a_postrender_only_web_file(h_stage, monkeypatch): + _h_frozen_for_finalize(h_stage, monkeypatch) + _h_render_and_repin(h_stage) + h_stage.run("--finalize") + path = h_stage.workspace / H_WEB_ADDED + path.unlink() + freezer.repin_rendered_paper_artifacts() + h_stage.run("--finalize") + receipt_path = h_stage.stage / "release-ready.json" + receipt = _h_json(receipt_path) + assert H_WEB_ADDED not in receipt["repository_inputs"] + assert receipt["repository_postrender"][H_WEB_ADDED] is None + release.verify_repository_inputs(receipt) + before = receipt_path.read_bytes() + h_stage.run("--finalize") + assert receipt_path.read_bytes() == before + path.write_text("Restored postrender-only asset.\n") + with pytest.raises( + SystemExit, match="Repository inputs changed since strict export" + ): + release.verify_repository_inputs(receipt) + + +def test_the_finalize_replaces_the_receipt_atomically(h_stage, monkeypatch): + _h_frozen_for_finalize(h_stage, monkeypatch) + _h_render_and_repin(h_stage) + before = h_stage.files() + receipt_path = h_stage.stage / "release-ready.json" + replacements = [] + + def failed_replace(source, destination): + source, destination = Path(source), Path(destination) + replacements.append((source, destination)) + assert source != receipt_path + assert source.parent == receipt_path.parent + assert destination == receipt_path + assert _h_json(source)["repository_postrender"] + assert ( + receipt_path.read_bytes() + == before[receipt_path.relative_to(h_stage.workspace)] + ) + raise OSError("synthetic replacement failure") + + monkeypatch.setattr(release.os, "replace", failed_replace) + with pytest.raises(OSError, match="synthetic replacement failure"): + h_stage.run("--finalize") + assert len(replacements) == 1 + assert h_stage.files() == before + + +H_FINALIZE_SUBSET_NAMES = ( + "pyproject.toml", + "uv.lock", + H_TIMING, + H_MANIFEST, + str(release.VERSIONS), + H_PDF, + H_WEB, + H_WEB_INDEX, + H_WEB_STYLE, +) + + +@settings(max_examples=16, deadline=None, database=None) +@example(changed=frozenset()) +@example(changed=frozenset({H_TIMING, H_MANIFEST, H_PDF, H_WEB_INDEX, H_WEB_STYLE})) +@example(changed=frozenset({"pyproject.toml"})) +@example(changed=frozenset({"uv.lock"})) +@example(changed=frozenset({str(release.VERSIONS)})) +@example(changed=frozenset({H_WEB})) +@given(changed=st.frozensets(st.sampled_from(H_FINALIZE_SUBSET_NAMES))) +def test_the_finalize_accepts_exactly_allowed_subsets_with_valid_checks( + h_template, changed +): + """Each generated checkout starts at export; re-pin each rendered change.""" + with ( + tempfile.TemporaryDirectory( + prefix="finalize-property-", dir=h_template.workspace.parent + ) as directory, + pytest.MonkeyPatch.context() as monkeypatch, + ): + workspace = Path(directory) / "workspace" + shutil.copytree(h_template.workspace, workspace) + board = copy.deepcopy(h_template.board) + _h_patch(monkeypatch, workspace, board) + stage = workspace / H_STAGE + harness = SimpleNamespace( + workspace=workspace, + stage=stage, + board=board, + run=lambda *options: release.main(["--stage-dir", str(stage), *options]), + ) + _h_frozen_for_finalize(harness, monkeypatch) + for name in changed: + path = workspace / name + if name == H_TIMING: + _h_publication_check(harness) + elif name == H_WEB: + continue + elif name == H_WEB_STYLE: + path.unlink() + else: + path.write_bytes(path.read_bytes() + b"\n") + if H_WEB in changed: + shutil.rmtree(workspace / H_WEB) + elif changed & {H_PDF, H_WEB_INDEX, H_WEB_STYLE}: + freezer.repin_rendered_paper_artifacts() + receipt_path = stage / "release-ready.json" + before = receipt_path.read_bytes() + allowed = {H_TIMING, H_MANIFEST, H_PDF, H_WEB, H_WEB_INDEX, H_WEB_STYLE} + # A removed web directory also fails the served-bundle existence gate. + expected = changed <= allowed and H_WEB not in changed + try: + harness.run("--finalize") + except SystemExit: + assert not expected, sorted(changed) + assert receipt_path.read_bytes() == before + else: + assert expected, sorted(changed) + receipt = _h_json(receipt_path) + release.verify_repository_inputs(receipt) + finalized = receipt_path.read_bytes() + harness.run("--finalize") + assert receipt_path.read_bytes() == finalized + + +def _h_pointer(stage: Path) -> dict: + payload = stage / H_BOARD + tag = driver.RELEASE_TAG + return { + "version": 1, + "repo": "PolicyEngine/policybench", + "tag": tag, + "asset": "dashboard-data.json", + "url": ( + "https://github.com/PolicyEngine/policybench/releases/download/" + f"{tag}/dashboard-data.json" + ), + "sha256": sha(payload), + "bytes": payload.stat().st_size, + } + + +def test_the_freeze_writes_the_release(h_stage, capsys): + """The pointer and version list, the frozen run's build references and + exclusion record, the committed copy of the reference outputs, the + annotations (the staged record and CSVs, the build's narratives and + release 20261014's amendments record), the serving rows, the manifest's + statements, and the predictions asset and cache.""" + stage, root, upgrade = h_stage.stage, h_stage.workspace, h_stage.upgrade + payload = stage / H_BOARD + h_stage.run() + assert f"Built {driver.RELEASE_TAG} locally" in capsys.readouterr().out + pointer = _h_pointer(stage) + assert (root / release.POINTER).read_text() == ( + json.dumps(pointer, indent=2, sort_keys=True) + "\n" + ) + versions = _h_json(root / release.VERSIONS) + previous = json.loads(h_blob(release.VERSIONS)) + live = next(v for v in versions["versions"] if v["id"] == versions["default"]) + rechecked = len(upgrade.revision["excluded_outputs_rechecked"]) + assert live["snapshotLabel"] == "Snapshot 2026-10-27" + assert live["description"].startswith( + "Scored reference outputs from policyengine-us 2.60.0 (" + ) + assert ( + f"the {rechecked} that move on 2.60.0 were re-reviewed" in (live["description"]) + ) + assert live["description"].endswith(" - 51 models") + assert [v for v in versions["versions"] if v is not live] == [ + v for v in previous["versions"] if v["id"] != previous["default"] + ] + frozen = root / FROZEN + pins = driver.upgraded_reference_pins(upgrade) + for name, pin in pins.items(): + assert sha(frozen / name) == pin, name + assert (frozen / driver.EXCLUSIONS_NAME).read_text() == upgrade.exclusions_text + assert ( + sha(root / release.SNAPSHOT / "us_reference_outputs.csv") + == (upgrade.sha256[driver.CSV_NAME]) + ) + annotations = root / release.ANNOTATIONS + assert sorted(p.name for p in annotations.iterdir()) == sorted( + (driver.ADJUDICATIONS, H_ROWS, H_NOTES, EXPLANATIONS, H_AMENDMENTS) + ) + staged = stage / BUNDLE / "annotations" + for name in (driver.ADJUDICATIONS, H_ROWS, H_NOTES, EXPLANATIONS): + assert (annotations / name).read_bytes() == (staged / name).read_bytes() + assert (annotations / driver.ADJUDICATIONS).read_bytes() == h_blob( + release.ANNOTATIONS / driver.ADJUDICATIONS + ) + assert sha(annotations / EXPLANATIONS) == upgrade.sha256[EXPLANATIONS] + assert (annotations / H_AMENDMENTS).read_bytes() == h_blob( + release.ANNOTATIONS / H_AMENDMENTS + ) + serving = _h_json(root / release.SNAPSHOT / "model_serving_config.json") + base = release.base_serving_config() + for model, row in base["models"].items(): + assert serving["models"][model] == row + assert serving["models"][H_TERRA]["evidence"] == { + "kind": "run_state", + "run": H_RUN, + } + assert serving["evidence_summary"] == { + "registry": base["evidence_summary"]["registry"], + "run_state": base["evidence_summary"]["run_state"] + 1, + } + assert serving["registry_commit"] == "f" * 40 + manifest = _h_json(root / release.SNAPSHOT / "manifest.json") + assert manifest["snapshot_date"] == "2026-10-27" + assert manifest["scope"]["models"] == 51 + assert manifest["model_response_date"] == H_WINDOW + assert manifest["reference_exclusions"]["outputs"] == 49 + assert manifest["reference_exclusions"]["scored_outputs_per_model"] == 1935 + refresh = manifest["reference_output_refresh"] + assert refresh["policyengine_us_version"] == "2.60.0" + assert refresh["reference_csv_sha256"] == upgrade.sha256[driver.CSV_NAME] + artifact = {key: pointer[key] for key in ("tag", "asset", "url", "sha256", "bytes")} + assert manifest["published_dashboard_artifact"] == artifact + assert ( + release.manifest_problems( + json.loads(h_blob(release.SNAPSHOT / "manifest.json")), manifest, upgrade + ) + == [] + ) + [configured] = h_stage.board.calls + assert configured["SNAPSHOT_DATE"] == "2026-10-27" + assert configured["SOURCE_RUN"] == stage / BUNDLE + assert configured["SOURCE_ANNOTATIONS"] == staged + assert configured["REFERENCE_META_SOURCE"] == ( + stage / BUNDLE / "us" / driver.META_NAME + ) + assert configured["REFERENCE_PINS"] == pins + assert configured["PUBLISHED_DASHBOARD_SOURCE"] == payload + assert configured["PUBLISHED_DASHBOARD_ARTIFACT"] == artifact + assert configured["RUN_STATE_EVIDENCE"] == { + H_TERRA: str(stage / "inputs" / H_SLUG / "run_state.json") + } + assert configured["AUDIT_CASES_DIR"] == stage / "audit/cases" + assert (stage / "predictions.csv.gz").read_bytes() == ( + frozen / "predictions.csv.gz" + ).read_bytes() + cache = root / "app/.cache" / f"dashboard-data-{sha(payload)[:16]}.json" + assert cache.read_bytes() == payload.read_bytes() + + +def test_freezing_twice_writes_the_same_files(h_stage): + """A second freeze of the same stage finds the build's references and this + release's record where release 20261014's were, and writes the same + bytes.""" + h_stage.run() + first = h_stage.files() + h_stage.run() + assert h_stage.files() == first + + +def test_the_rebuild_reads_a_scratch_copy_of_the_bound_bundle(h_stage): + """export_full_run writes into the bundle it reads, so the freeze's + rebuild hands it a scratch copy outside the checkout and removes it.""" + h_stage.run("--dry-run") + reads = h_stage.board.reads + assert len(reads) == 1 + assert not reads[0].is_relative_to(h_stage.workspace) + assert not reads[0].exists() + + +@pytest.mark.parametrize( + "defect, message", + [ + ("changed", "Staged evidence changed since strict export: audit/cases/"), + ("outside_stage", r"Staged evidence changed since strict export: \.\./"), + ("missing_hashes", "missing staged evidence hashes"), + ("models", "Strict export receipt does not match"), + ("partial", "Strict export receipt does not match"), + ("partial_missing", "Strict export receipt does not match"), + ("tag", "Strict export receipt does not match"), + ("payload", "Strict export receipt does not match"), + ("base_tag", "does not name release 20261014 as its base"), + ("base_sha256", "does not name release 20261014 as its base"), + ], +) +def test_the_freeze_refuses_a_receipt_that_does_not_identify_this_stage( + h_stage, defect, message +): + stage = h_stage.stage + receipt = _h_json(stage / "release-ready.json") + if defect == "changed": + case = stage / "audit/cases" / h_stage.board.undecided + (case / "verdict.json").write_text("{}\n") + elif defect == "outside_stage": + pointer = h_stage.workspace / release.POINTER + receipt["files"][f"../../../{release.POINTER}"] = sha(pointer) + elif defect == "missing_hashes": + receipt["files"] = {} + elif defect == "models": + receipt["models"] = 50 + elif defect == "partial": + receipt["partial"] = True + elif defect == "partial_missing": + del receipt["partial"] + elif defect == "tag": + receipt["release_tag"] = driver.BASE_TAG + elif defect == "payload": + payload = _h_payload(h_stage) + payload["countries"]["us"]["heatmap"] = [] + (stage / H_BOARD).write_text(driver.payload_text(payload) + " ") + elif defect == "base_tag": + receipt["base_tag"] = "dashboard-data-20261013b" + else: + receipt["base_sha256"] = "0" * 64 + driver.write_json(stage / "release-ready.json", receipt) + _h_refused(h_stage, message) + + +def _h_required_evidence(h_stage) -> list[str]: + case = Path("audit/cases") / h_stage.board.undecided + names = [Path(driver.BUILD_COPY) / name for name in driver.BUILD_COPY_FILES] + names += [BUNDLE / "us" / n for n in (*driver.REFERENCE_FILES, "predictions.csv")] + names += [ + BUNDLE / "annotations" / n + for n in (driver.ADJUDICATIONS, H_ROWS, H_NOTES, EXPLANATIONS) + ] + names += [Path("inputs") / H_SLUG / n for n in driver.PINNED_INPUTS] + names += [Path(n) for n in ("model-provenance.json", driver.PROMPT_CHANGES)] + names += [Path("stage.json"), Path("audit/cases.jsonl"), Path("audit/schema.json")] + names += [case / n for n in ("prompt.md", "verdict.json", "verdict.meta.json")] + return [str(name) for name in names] + + +def test_the_receipt_binds_every_file_a_release_gate_reads(h_stage): + """Without its receipt entry, a staged file could be edited after export + and its other hashes made to follow; the freeze refuses the missing + entry, for every file a later gate relies on.""" + stage = h_stage.stage + receipt = _h_json(stage / "release-ready.json") + required = _h_required_evidence(h_stage) + assert set(required) <= set(receipt["files"]) + before = h_stage.files() + for name in required: + unbound = copy.deepcopy(receipt) + del unbound["files"][name] + driver.write_json(stage / "release-ready.json", unbound) + with pytest.raises(SystemExit, match="does not bind") as refused: + h_stage.run("--dry-run") + assert name in str(refused.value) + driver.write_json(stage / "release-ready.json", receipt) + assert h_stage.files() == before + + +@pytest.mark.parametrize("extra", ["transcript", "amendments"]) +def test_a_transcript_or_amendment_list_in_the_stage_must_be_bound(h_stage, extra): + """The provenance gate reads a judged case's transcript, and the record + gates the listed wording amendments: either, present and unbound, could be + edited after export.""" + stage = h_stage.stage + if extra == "transcript": + name = Path("audit/cases") / h_stage.board.undecided / "claude.transcript.jsonl" + (stage / name).write_text("{}\n") + else: + name = Path(driver.AMENDMENTS) + (stage / name).write_text(json.dumps({"amendments": []})) + _h_refused(h_stage, f"does not bind.*{re.escape(str(name))}") + + +def test_the_default_tag_is_the_driver_release_tag(h_stage, monkeypatch): + """The freeze's tag comes from the driver; a receipt for another tag, or + a spec for another release, stops it before it writes anything.""" + other = "dashboard-data-20261028" + monkeypatch.setattr(driver, "RELEASE_TAG", other) + _h_refused(h_stage, f"release tag '{other}'") + receipt = _h_json(h_stage.stage / "release-ready.json") + receipt["release_tag"] = other + driver.write_json(h_stage.stage / "release-ready.json", receipt) + _h_refused(h_stage, "names another release or base.*release_tag") + + +@pytest.mark.parametrize( + "options", + [ + ["--tag", "latest"], + ["--tag", "dashboard-data-2026-10-27"], + ["--tag", "dashboard-data-20261027bb"], + ], + ids=repr, +) +def test_a_tag_that_is_not_a_dated_release_is_refused(h_stage, options): + before = h_stage.files() + with pytest.raises(SystemExit): + h_stage.run(*options) + assert h_stage.files() == before + + +def test_a_stage_outside_the_checkout_is_refused(h_stage, tmp_path): + outside = tmp_path / "elsewhere" + shutil.copytree(h_stage.stage, outside) + before = h_stage.files() + with pytest.raises(SystemExit): + release.main(["--stage-dir", str(outside), "--dry-run"]) + assert h_stage.files() == before + + +@pytest.mark.parametrize( + "field, value, message", + [ + ("release_tag", "dashboard-data-20261014", "names another release or base"), + ("base_tag", "dashboard-data-20261013b", "names another release or base"), + ("base_sha256", "0" * 64, "names another release or base"), + ("snapshot_date", None, "names no snapshot_date"), + ("snapshot_date", "2026-10-32", "names no snapshot_date"), + ("snapshot_date", 20261027, "names no snapshot_date"), + ], +) +def test_a_spec_for_another_release_or_without_its_date_stops_the_freeze( + h_stage, monkeypatch, field, value, message +): + spec = driver.load_spec() + if value is None: + del spec[field] + else: + spec[field] = value + monkeypatch.setattr(driver, "load_spec", lambda: copy.deepcopy(spec)) + _h_refused(h_stage, message) + + +@pytest.mark.parametrize("field", ["early", "partial"]) +@pytest.mark.parametrize("value", [True, "missing", None, "false"], ids=repr) +def test_a_rehearsal_stage_rebound_after_export_is_refused_by_main( + h_stage, field, value +): + """Review r1, finding 3, through main: an otherwise releasable stage whose + stage.json marks it early or partial (or leaves the flag unset or not a + boolean), with its receipt hash refreshed, is refused by the freeze and by + its dry run before either writes anything.""" + prepared = _h_json(h_stage.stage / "stage.json") + if value == "missing": + del prepared[field] + else: + prepared[field] = value + driver.write_json(h_stage.stage / "stage.json", prepared) + h_stage.rebind(restamp=False) + _h_refused(h_stage, "early/partial stage cannot become a release") + + +@pytest.mark.parametrize("defect", ["edited", "missing", "unbound", "other_path"]) +def test_the_freeze_refuses_a_provenance_record_export_did_not_bind(h_stage, defect): + record = driver.JUDGE_PROVENANCE + receipt = _h_json(h_stage.stage / "release-ready.json") + if defect == "edited": + record.write_text( + json.dumps({"note": "Every judge ran isolated.", "verdicts": []}) + ) + elif defect == "missing": + record.unlink() + elif defect == "unbound": + del receipt["judge_provenance"] + else: + receipt["judge_provenance"]["path"] = "docs/elsewhere.json" + driver.write_json(h_stage.stage / "release-ready.json", receipt) + _h_refused(h_stage, "not the judge provenance record") + + +def test_a_rebound_provenance_record_must_still_describe_the_stage(h_stage): + """A record edited after export, its receipt hash refreshed, must still + be what the stage's sidecars give.""" + record = _h_json(driver.JUDGE_PROVENANCE) + record["note"] += " Every verdict was also checked by hand." + driver.JUDGE_PROVENANCE.write_text(json.dumps(record, indent=1) + "\n") + h_stage.rebind(restamp=False) + _h_refused(h_stage, "note is not the one its entries give") + + +def _h_edit_terra_score(country: dict) -> list[str]: + row = country["modelStats"][-1] + assert row["model"] == H_TERRA + row.update(exact=100.0, score=100.0) + at = f"payload.countries.us.modelStats[50 {H_TERRA}]" + return [f"{at}.score", f"{at}.exact"] + + +def _h_edit_incumbent_cost(country: dict) -> list[str]: + row = country["modelStats"][0] + row["costUsd"] *= 2 + return [f"payload.countries.us.modelStats[0 {row['model']}].costUsd"] + + +def _h_edit_case_class(country: dict) -> list[str]: + case = country["scenarioPredictions"]["scenario_000"]["snap"][H_INCUMBENT] + case["failureSource"] = "prompt_ambiguity" + return [ + f"payload.countries.us.scenarioPredictions.scenario_000.snap.{H_INCUMBENT}" + ".failureSource" + ] + + +def _h_edit_exclusion_note(country: dict) -> list[str]: + country["referenceExclusions"][-2]["note"] = "A note no record carries." + return ["payload.countries.us.referenceExclusions[47].note (only staged)"] + + +H_PAYLOAD_EDITS = { + "terra_score": _h_edit_terra_score, + "incumbent_cost": _h_edit_incumbent_cost, + "case_class": _h_edit_case_class, + "exclusion_note": _h_edit_exclusion_note, +} + + +@pytest.mark.parametrize("edit", H_PAYLOAD_EDITS) +def test_the_freeze_refuses_a_payload_edited_after_export(h_stage, edit): + """The receipt binds the payload by a hash beside it. Terra's score, an + incumbent's cost, a case's class or an exclusion's text edited, with that + hash refreshed, passes the schema, roster and count gates; export's own + build from the bound bundle does not give it.""" + payload = _h_payload(h_stage) + paths = H_PAYLOAD_EDITS[edit](payload["countries"]["us"]) + _h_write_payload(h_stage, payload) + h_stage.rebind(restamp=False) + refused = _h_refused(h_stage, "is not what export builds") + for path in paths: + assert repr(path) in str(refused.value) + + +@pytest.mark.parametrize( + "targets, message", + [ + ( + ("release", "scope", "allowed"), + "with release 20261014's references and exclusion record, incumbent " + "modelStats drift", + ), + (("release",), "incumbent drift beyond the four approved reference moves"), + ], +) +def test_the_scope_check_refuses_an_incumbent_the_build_does_not_explain( + h_stage, targets, message +): + """An incumbent's cost changed in the bundle itself, so that export's + build gives the staged payload: with release 20261014's references and + record put back it is not that release's, and on the build alone the + change is not the build's.""" + payload = _h_payload(h_stage) + model = payload["countries"]["us"]["modelStats"][0]["model"] + for board in (payload, *(h_stage.board.exports[name] for name in targets)): + row = board["countries"]["us"]["modelStats"][0] + assert row["model"] == model + row["costUsd"] *= 2 + _h_write_payload(h_stage, payload) + h_stage.rebind(restamp=False) + refused = _h_refused(h_stage, message) + assert model in str(refused.value) + + +@pytest.mark.parametrize("edit", ["no_heatmap", "unannotated_wrong_answer", "over_100"]) +def test_the_real_dashboard_validator_refuses_the_staged_payload(h_stage, edit): + payload = _h_payload(h_stage) + country = payload["countries"]["us"] + if edit == "no_heatmap": + del country["heatmap"] + elif edit == "unannotated_wrong_answer": + del country["scenarioPredictions"]["scenario_000"]["snap"][H_INCUMBENT][ + "failureSource" + ] + else: + country["programStats"][0]["score"] = 101.0 + _h_write_payload(h_stage, payload) + h_stage.rebind(restamp=False) + _h_refused(h_stage, "Strict dashboard gate failed") + + +def _h_swap_exclusions(country): + items = country["referenceExclusions"] + items[0], items[1] = items[1], items[0] + + +H_ROSTER_EDITS = { + "fifty_rows": ( + lambda country: country["modelStats"].pop(), + "exactly 51 no-tools model rows", + ), + "tools_condition": ( + lambda country: country["modelStats"][3].update(condition="tools"), + "exactly 51 no-tools model rows", + ), + "renamed_incumbent": ( + lambda country: country["modelStats"][0].update(model="claude-impostor-1"), + "roster disagree", + ), + "scored_1934": ( + lambda country: country["modelStats"][-1].update(n=1934), + "scored on 1935 outputs", + ), + "exclusions_swapped": (_h_swap_exclusions, "their order"), +} + + +@pytest.mark.parametrize("edit", H_ROSTER_EDITS) +def test_the_freeze_refuses_another_roster_or_scored_count(h_stage, edit): + change, message = H_ROSTER_EDITS[edit] + payload = _h_payload(h_stage) + change(payload["countries"]["us"]) + _h_write_payload(h_stage, payload) + h_stage.rebind(restamp=False) + _h_refused(h_stage, message) + + +def _h_case(h_stage, case=None) -> Path: + return h_stage.stage / "audit/cases" / (case or h_stage.board.undecided) + + +def _h_rebind_verdict(case: Path) -> None: + write_json( + case / "verdict.meta.json", + { + **_h_json(case / "verdict.meta.json"), + "verdict_sha256": sha(case / "verdict.json"), + }, + ) + + +@pytest.mark.parametrize( + "defect, message", + [ + ("edited_kept", "carried-over verdicts differ from the seed's"), + ("other_models", "carried-over verdicts differ from the seed's"), + ("unbound_sidecar", "carried-over verdicts differ from the seed's"), + ("edited_prompt", "incumbent-only case prompts changed against the seed"), + ("forged_partition", "prompt-changes.json disagrees with the stage's prompts"), + ("other_seed", "audit seed is not release 20261014's"), + ("seed_case_dropped", "seed cases vanished from the audit"), + ], +) +def test_the_freeze_refuses_a_verdict_seed_or_partition_changed_after_export( + h_stage, defect, message +): + """Export validates the verdicts against the bound seed before it writes + the receipt; the freeze does again. A kept verdict edited with its sidecar + and every hash following, a prompt changed under it, a forged + kept/changed partition, a seed that is not the committed digest's, or a + seed case gone from the audit is refused before anything is written.""" + stage = h_stage.stage + case = _h_case(h_stage) + if defect == "edited_kept": + verdict = _h_json(case / "verdict.json") + verdict["rationale"] = "A rationale the judge never wrote." + write_json(case / "verdict.json", verdict) + _h_rebind_verdict(case) + elif defect == "other_models": + verdict = _h_json(case / "verdict.json") + verdict["models"][0]["failure_source"] = "prompt_ambiguity" + write_json(case / "verdict.json", verdict) + _h_rebind_verdict(case) + elif defect == "unbound_sidecar": + write_json(case / "verdict.meta.json", {"verdict_sha256": "0" * 64}) + elif defect == "edited_prompt": + prompt = case / "prompt.md" + prompt.write_text(prompt.read_text() + "One more fact.\n") + elif defect == "forged_partition": + changes = _h_json(stage / driver.PROMPT_CHANGES) + changes["kept"].remove(case.name) + changes["changed"].append(case.name) + driver.write_json(stage / driver.PROMPT_CHANGES, changes) + elif defect == "other_seed": + prepared = _h_json(stage / "stage.json") + prepared["seed"][case.name]["verdict_sha256"] = "0" * 64 + driver.write_json(stage / "stage.json", prepared) + else: + manifest = (stage / "audit/cases.jsonl").read_text().splitlines() + kept = [line for line in manifest if case.name not in line] + (stage / "audit/cases.jsonl").write_text("\n".join(kept) + "\n") + shutil.rmtree(case) + h_stage.rebind(restamp=False) + _h_refused(h_stage, message) + + +def test_a_manifest_claiming_terra_on_a_kept_case_is_refused(h_stage): + """cases.jsonl is editable: a kept case recorded as one Terra got wrong + (its verdict naming Terra too, every hash following) is refused, since + Terra's staged prediction is right on it.""" + stage = h_stage.stage + case = _h_case(h_stage) + manifest = [ + json.loads(line) + for line in (stage / "audit/cases.jsonl").read_text().splitlines() + ] + for item in manifest: + if item["case_id"] == case.name: + item["wrong_models"].append(H_TERRA) + (stage / "audit/cases.jsonl").write_text( + "".join(json.dumps(item) + "\n" for item in manifest) + ) + changes = _h_json(stage / driver.PROMPT_CHANGES) + changes["kept"].remove(case.name) + changes["changed"].append(case.name) + driver.write_json(stage / driver.PROMPT_CHANGES, changes) + prompt = case / "prompt.md" + prompt.write_text(prompt.read_text() + "GPT-6.1 Terra answered too.\n") + h_stage.rebind(restamp=False) + _h_refused(h_stage, "wrong models disagree with the staged predictions") + + +def _h_edit_rows(path: Path, model: str, column: str, value: str) -> None: + import pandas as pd + + frame = pd.read_csv(path, dtype=str, keep_default_na=False) + frame.loc[frame["model"] == model, column] = value + path.write_text(frame.to_csv(index=False)) + + +@pytest.mark.parametrize( + "defect, message", + [ + ("stale_stage_json", "staged input changed since prepare: publish/"), + ("unrecorded_input", "stage.json does not record"), + ("provenance_hash", "model-provenance.json disagrees with the staged run"), + ("fingerprint", "model-provenance.json disagrees with the staged run"), + ], +) +def test_the_freeze_rechecks_the_prepare_time_hashes(h_stage, defect, message): + """stage.json and model-provenance.json, both bound by the receipt, must + still describe the staged inputs.""" + stage = h_stage.stage + if defect == "stale_stage_json": + path = stage / BUNDLE / "us/predictions.csv" + path.write_text(path.read_text() + path.read_text().splitlines()[1] + "\n") + elif defect == "unrecorded_input": + prepared = _h_json(stage / "stage.json") + del prepared["files"][f"inputs/{H_SLUG}/predictions.csv"] + driver.write_json(stage / "stage.json", prepared) + else: + record = _h_json(stage / "model-provenance.json") + if defect == "provenance_hash": + record[H_TERRA]["predictions_sha256"] = "0" * 64 + else: + record[H_TERRA]["treatment_fingerprint"]["request_timeout_seconds"] += 1 + driver.write_json(stage / "model-provenance.json", record) + h_stage.rebind(restamp=False) + _h_refused(h_stage, message) + + +@pytest.mark.parametrize( + "column, value", + [("estimated_cost_usd", "0.0002"), ("elapsed_seconds", "9.5"), ("prediction", "1")], +) +def test_terra_rows_edited_in_the_bundle_are_refused(h_stage, column, value): + """Terra's cost, latency or answers changed in the bundle's predictions, + with stage.json and model-provenance.json following, are not its pinned + run's rows, column by column.""" + _h_edit_rows(h_stage.stage / BUNDLE / "us/predictions.csv", H_TERRA, column, value) + h_stage.rebind() + refused = _h_refused(h_stage, "rows in the bundle's predictions are not the pinned") + assert column in str(refused.value) + + +def test_a_terra_run_file_edited_with_the_bundle_is_refused(h_stage): + """The run file and the bundle edited together, every stage hash + following, are not the run file the committed pins name.""" + for path in ( + h_stage.stage / "inputs" / H_SLUG / "predictions.csv", + h_stage.stage / BUNDLE / "us/predictions.csv", + ): + _h_edit_rows(path, H_TERRA, "estimated_cost_usd", "0.0002") + h_stage.rebind() + _h_refused(h_stage, f"staged inputs/{H_SLUG}/predictions.csv is not the run file") + + +def test_input_pins_that_differ_from_their_commit_are_refused(h_stage): + """The pins file edited in the working tree, not committed, is refused.""" + path = h_stage.workspace / driver.INPUT_PINS_PATH + path.write_text(path.read_text().replace(H_RUN, "terra-runs/other")) + _h_refused(h_stage, "differs from its HEAD commit") + + +def test_input_pins_must_name_the_supervised_run(h_stage): + """The frozen serving evidence names Terra's supervised run from the + committed pins, which must give it as /terra/run.""" + path = h_stage.workspace / driver.INPUT_PINS_PATH + path.write_text(path.read_text().replace(f"{H_RUN}/run", "terra-runs/run")) + h_stage.board.committed[driver.INPUT_PINS_PATH] = path.read_bytes() + _h_refused(h_stage, "does not name the supervised run of terra") + + +def _h_annotations(h_stage) -> Path: + return h_stage.stage / BUNDLE / "annotations" + + +def _h_edit_annotation(path: Path, case: str, column: str, value: str) -> str: + import pandas as pd + + frame = pd.read_csv(path, dtype=str, keep_default_na=False) + _, scenario, variable = case.split("__") + mask = (frame.scenario_id == scenario) & (frame.variable == variable) + assert mask.sum() == 1 + old = frame.loc[mask, column].item() + frame.loc[mask, column] = value + path.write_text(frame.to_csv(index=False)) + return old + + +def test_the_staged_annotations_are_triages_rebuilt_frames(h_stage): + """The freeze's rebuild of the row annotations and case notes from the + verdicts and the staged record (verify_annotation_amendments) gives the + bytes the real triage wrote, every decided case's class applied.""" + import pandas as pd + + annotations = _h_annotations(h_stage) + release.verify_annotation_amendments(annotations, [], h_stage.stage / "audit") + notes = pd.read_csv(annotations / H_NOTES, dtype=str, keep_default_na=False) + decided = _h_decided_cases() + assert len(notes) == len(decided) + 1 + for row in notes.itertuples(): + case = f"us__{row.scenario_id}__{row.variable}" + expected = ( + decided[case]["adjudicated_failure_source"] + if case in decided + else "llm_error" + ) + assert row.case_failure_sources == expected, case + + +@pytest.mark.parametrize( + "name, column, value, at", + [ + (H_NOTES, "case_failure_sources", "prompt_ambiguity", "case_failure_sources"), + (H_ROWS, "failure_source", "prompt_ambiguity", "failure_source"), + (H_NOTES, "reference_suspect", "True", "reference_suspect"), + (H_ROWS, "annotation", "A diagnosis no judge wrote.", "annotation"), + ], +) +def test_the_freeze_refuses_an_annotation_no_judge_or_decision_gave( + h_stage, name, column, value, at +): + """On the case no adjudication decides, a failure class, a flag or a + diagnosis edited in the published annotations, with the receipt's hash + following, is not what triage builds from the verdicts and the record.""" + case = h_stage.board.undecided + _h_edit_annotation(_h_annotations(h_stage) / name, case, column, value) + h_stage.rebind(restamp=False) + refused = _h_refused( + h_stage, rf"Staged {re.escape(name)} is not what triage builds" + ) + assert f"us__{case.split('__', 1)[1]}" in str(refused.value) + assert at in str(refused.value) + + +def test_the_freeze_refuses_a_case_note_without_its_adjudication_sentence(h_stage): + """A decided case's note must carry its decision's exact sentence.""" + decided = sorted(_h_decided_cases())[0] + path = _h_annotations(h_stage) / H_NOTES + old = _h_edit_annotation(path, decided, "case_annotation", "A shorter note.") + assert old != "A shorter note." + h_stage.rebind(restamp=False) + _h_refused(h_stage, f"Staged {H_NOTES} is not what triage builds") + + +def _h_record(h_stage) -> dict: + return _h_json(_h_annotations(h_stage) / driver.ADJUDICATIONS) + + +def _h_write_record(h_stage, record: dict) -> None: + (_h_annotations(h_stage) / driver.ADJUDICATIONS).write_text( + driver.record_text(record) + ) + + +def _h_scored_entry(record: dict) -> dict: + return next( + e for e in record["adjudications"] if not e.get("excluded_from_scoring") + ) + + +def _h_excluded_entry(record: dict) -> dict: + return next(e for e in record["adjudications"] if e.get("excluded_from_scoring")) + + +H_CHANGED_DECISION = ( + "change recorded decisions beyond the re-judged cases' judge fields" +) +H_RECORD_EDITS = { + "dropped_decision": ( + lambda r: r["adjudications"].remove(_h_scored_entry(r)), + "drop recorded decisions", + ), + "adjudicated_class": ( + lambda r: _h_scored_entry(r).update(adjudicated_failure_subtype="other"), + H_CHANGED_DECISION, + ), + "judge_class": ( + lambda r: _h_excluded_entry(r).update(judge_failure_subtype="other"), + H_CHANGED_DECISION, + ), + "reasoning": ( + lambda r: _h_scored_entry(r).update(reasoning="Reasoning nobody gave."), + H_CHANGED_DECISION, + ), + "note": ( + lambda r: r.update(note="Another note."), + "changes its note, schema or date conventions", + ), + # The record's own parser refuses an ambiguous output left scored. + "unexcluded": ( + lambda r: _h_excluded_entry(r).update(excluded_from_scoring=False), + "requires excluded_from_scoring", + ), +} + + +@pytest.mark.parametrize("edit", H_RECORD_EDITS) +def test_the_freeze_refuses_an_adjudication_record_the_release_does_not_give( + h_stage, edit +): + """The staged record is release 20261014's: no decision dropped, and no + adjudicated or judge class, reasoning, note or exclusion changed (no case + here was re-opened, and the build adds and regenerates none), each with + the receipt's hash following.""" + from policybench.adjudications import AdjudicationError + + change, message = H_RECORD_EDITS[edit] + record = _h_record(h_stage) + change(record) + _h_write_record(h_stage, record) + h_stage.rebind(restamp=False) + _h_refused(h_stage, message, error=(SystemExit, AdjudicationError)) + + +def test_a_record_whose_bytes_hide_text_is_refused(h_stage): + """A duplicate key the parser drops, the receipt's hash following.""" + path = _h_annotations(h_stage) / driver.ADJUDICATIONS + text = path.read_text() + path.write_text(text.replace('"note":', '"note": "Hidden.", "note":', 1)) + h_stage.rebind(restamp=False) + _h_refused(h_stage, "is not in the committed form") + + +@pytest.mark.parametrize( + "target, message", + [ + ("narratives", "is not the installed build's"), + ("retained", "installed build's .* changed"), + ("record", "references_installed is not the installed build's record"), + ("drops", "dropped adjudications are not the regenerated records'"), + ("no_drops", "stage.json records no dropped adjudications"), + ("exclusions", "stage.json does not record the release's 49 exclusions"), + ("scoring", "is not the installed build's"), + ], +) +def test_the_freeze_regates_the_installed_build_on_the_stage(h_stage, target, message): + """The installed build is gated again from the stage: its narratives in + the bundle, its retained files, stage.json's record of it, the drops it + records and the exclusions it installed, and the scoring source, each + with the receipt's hash following.""" + stage = h_stage.stage + prepared = _h_json(stage / "stage.json") + if target == "narratives": + path = _h_annotations(h_stage) / EXPLANATIONS + path.write_bytes(path.read_bytes().replace(b"the ", b"thee ", 1)) + elif target == "retained": + path = stage / driver.BUILD_COPY / driver.ACTIONS_NAME + path.write_bytes(path.read_bytes() + b"\n") + elif target == "record": + prepared["references_installed"]["scored_outputs"] = 1934 + elif target == "drops": + entry = _h_excluded_entry(driver.base_adjudication_record()) + prepared["adjudications_dropped"] = [ + {"case_id": driver.case_id(entry), "reason": "Regenerated.", "entry": entry} + ] + elif target == "no_drops": + del prepared["adjudications_dropped"] + elif target == "exclusions": + prepared["exclusions_installed"]["records"] = 48 + else: + path = stage / "scoring" / driver.CSV_NAME + path.write_bytes(h_blob(FROZEN / driver.CSV_NAME)) + if target in ("record", "drops", "no_drops", "exclusions"): + driver.write_json(stage / "stage.json", prepared) + h_stage.rebind(restamp=False) + _h_refused(h_stage, message) + + +def test_a_changed_held_reference_record_is_refused(h_stage): + path = h_stage.workspace / "reference_audit/held_references.json" + path.write_bytes(path.read_bytes() + b" ") + _h_refused(h_stage, "held_references.json changed from the base release") + + +@pytest.mark.parametrize("where", ["base", "stage"]) +def test_an_incumbent_prediction_change_is_refused_before_mutation(h_stage, where): + """The incumbent's rows are release 20261014's (MOCK baseline here), + whether the change is in the baseline's rows or in the bundle's, every + stage hash following.""" + if where == "base": + board = h_stage.board + lines = board.baseline.splitlines(keepends=True) + row = lines[1].split(",") + row[3] = str(float(row[3]) + 1) + board.baseline = "".join([lines[0], ",".join(row), *lines[2:]]) + else: + path = h_stage.stage / BUNDLE / "us/predictions.csv" + lines = path.read_text().splitlines(keepends=True) + row = lines[1].split(",") + assert row[0] == H_INCUMBENT + row[3] = str(float(row[3]) + 1) + path.write_text("".join([lines[0], ",".join(row), *lines[2:]])) + h_stage.rebind() + _h_refused(h_stage, f"Incumbent prediction evidence changed: {H_INCUMBENT}") + + +@pytest.mark.parametrize( + "edit", + [ + {"completed": 99}, + {"total": 99, "completed": 99}, + {"stopped_reason": "budget"}, + {"model": "gpt-6.1-sol"}, + {"treatment_fingerprint": None}, + ], + ids=repr, +) +def test_an_incomplete_run_state_is_refused_before_mutation(h_stage, edit): + """Terra's pinned run itself incomplete, stopped, another model's or + without its treatment, every pin and hash following it.""" + path = h_stage.stage / "inputs" / H_SLUG / "run_state.json" + write_json(path, {**_h_json(path), **edit}) + h_stage.rebind(repin=True) + _h_refused(h_stage, "Missing completed run or treatment evidence") + + +def test_a_run_state_treatment_off_the_registry_is_refused(h_stage): + path = h_stage.stage / "inputs" / H_SLUG / "run_state.json" + state = _h_json(path) + state["treatment_fingerprint"]["request_timeout_seconds"] += 1 + write_json(path, state) + h_stage.rebind(repin=True) + _h_refused(h_stage, "disagrees with registry") + + +def test_a_terra_answer_timed_before_the_response_window_is_refused(h_stage): + """A request the run records before the configured response start, every + pin and hash following, stops the freeze before it writes the pointer.""" + for path in ( + h_stage.stage / "inputs" / H_SLUG / "predictions.csv", + h_stage.stage / BUNDLE / "us/predictions.csv", + ): + _h_edit_rows(path, H_TERRA, "request_started_at", "1780000000.0") + h_stage.rebind(repin=True) + _h_refused(h_stage, "before the configured model response start") + + +@pytest.mark.parametrize( + "defect, message", + [ + ("other_exclusions", "Frozen reference_exclusions.json is not the installed"), + ("base_reference", "Frozen reference_outputs.csv is not the installed"), + ("base_csv_copy", "Frozen us_reference_outputs.csv is not the installed"), + ("other_record", f"frozen {driver.ADJUDICATIONS} is not the staged one"), + ("extra_annotation", "Frozen annotation files are not the release's"), + ("serving_row", f"Frozen serving configuration.*{H_INCUMBENT} is not"), + ("terra_registry", f"Missing frozen run-state evidence for {H_TERRA}"), + ("outside", r"changes outside the release: \['population_weight_artifact"), + ("pinned_reference", r"outside the release: \['source_run_artifacts\..*sce"), + ("explanations_pin", f"does not state the release.*files.{EXPLANATIONS}"), + ("models_50", "does not state the release.*'scope.models': 50"), + ("window", "does not state the release.*model_response_date"), + ("refresh", "does not state the release.*policyengine_us_version"), + ("other_predictions", "The predictions asset is not the frozen predictions"), + ], +) +def test_the_freeze_refuses_what_the_freezer_wrote_outside_the_release( + h_stage, defect, message +): + h_stage.board.defects.add(defect) + with pytest.raises(SystemExit, match=message): + h_stage.run() + + +def _h_frozen_arguments(h_stage) -> dict: + root = h_stage.workspace + serving = release.base_serving_config() + return dict( + stage=h_stage.stage, + snapshot=root / release.SNAPSHOT, + annotations=root / release.ANNOTATIONS, + exclusions_sha256=h_stage.upgrade.sha256[driver.EXCLUSIONS_NAME], + pointer=_h_json(root / release.POINTER), + window=H_WINDOW, + snapshot_date="2026-10-27", + previous_serving=serving, + incumbents=set(serving["models"]), + runs={H_SLUG: H_RUN}, + upgrade=h_stage.upgrade, + ) + + +@pytest.mark.parametrize( + "change, message", + [ + ({"window": "2026-06-12 to 2026-10-23"}, "model_response_date"), + ({"snapshot_date": "2026-10-28"}, "snapshot_date"), + ({"runs": {H_SLUG: "terra-runs/elsewhere"}}, "evidence names run"), + ( + { + "pointer": { + "tag": "x", + "asset": "x", + "url": "x", + "sha256": "x", + "bytes": 1, + } + }, + "published_dashboard_artifact", + ), + ], + ids=["window", "date", "run", "pointer"], +) +def test_verify_frozen_checks_the_release_the_freeze_derived(h_stage, change, message): + """After a freeze, verify_frozen passes on what it wrote and refuses + another window, snapshot date, supervised run, exclusion pin or + artifact than the freeze derived.""" + h_stage.run() + arguments = _h_frozen_arguments(h_stage) + release.verify_frozen(**arguments) + with pytest.raises(SystemExit, match=message): + release.verify_frozen(**{**arguments, **change}) + + +@pytest.mark.parametrize("bound", [False, True]) +def test_freeze_refuses_a_rebound_shadow_without_touching_stage(h_stage, bound): + import pandas as pd + + shadow = h_stage.stage / BUNDLE / "us/by_model/shadow.csv" + shadow.parent.mkdir() + frame = pd.read_csv(h_stage.stage / BUNDLE / "us/predictions.csv") + frame.loc[frame.model == H_TERRA, "total_cost_usd"] = 0 + frame.to_csv(shadow, index=False) + payload = _h_payload(h_stage) + terra = next( + r for r in payload["countries"]["us"]["modelStats"] if r["model"] == H_TERRA + ) + terra.update(costUsd=0.0, costPerHousehold=0.0) + _h_write_payload(h_stage, payload) + h_stage.rebind() + if bound: + receipt_path = h_stage.stage / "release-ready.json" + receipt = _h_json(receipt_path) + receipt["files"][str(shadow.relative_to(h_stage.stage))] = sha(shadow) + write_json(receipt_path, receipt) + _h_refused(h_stage, "by_model would shadow") + + +@pytest.mark.parametrize("numeric", [True, False]) +def test_rebound_parse_flag_is_refused_at_export_and_freeze( + h_stage, monkeypatch, numeric +): + from policybench.adjudications import apply_adjudications + from policybench.audit import collect_audit + + case_id = _h_rejudge(h_stage, monkeypatch, new_case=True, adjudicated=False) + stage = h_stage.stage + audit = stage / "audit" + items = [ + json.loads(line) for line in (audit / "cases.jsonl").read_text().splitlines() + ] + item = next(row for row in items if row["case_id"] == case_id) + item["parse_failure_only"] = numeric + if numeric: + changes = _h_json(stage / driver.PROMPT_CHANGES) + changes["added"].remove(case_id) + write_json(stage / driver.PROMPT_CHANGES, changes) + record = driver.judge_provenance_record(audit / "cases", frozenset()) + driver.write_json(driver.JUDGE_PROVENANCE, record) + for name in ("verdict.json", "verdict.meta.json", "claude.transcript.jsonl"): + (audit / "cases" / case_id / name).unlink() + else: + _, scenario, variable = case_id.split("__") + for path in ( + stage / "inputs" / H_SLUG / "predictions.csv", + stage / BUNDLE / "us/predictions.csv", + ): + with path.open(newline="") as stream: + rows = list(csv.DictReader(stream)) + for row in rows: + if row["scenario_id"] == scenario and row["variable"] == variable: + row["prediction"] = "" + path.write_text(_h_csv([H_COLUMNS, *[list(row.values()) for row in rows]])) + (audit / "cases.jsonl").write_text("".join(json.dumps(row) + "\n" for row in items)) + out = collect_audit(stage / BUNDLE / "us", audit) + annotations = stage / BUNDLE / "annotations" + adjudications = freezer.load_adjudications(annotations / driver.ADJUDICATIONS) + cases = out["case"].rename( + columns={ + "case_failure_source": "case_failure_sources", + "case_failure_subtype": "case_failure_subtypes", + } + ) + rows, cases, _ = apply_adjudications(out["row"], cases, adjudications) + driver.amend_annotations(rows, cases, []) + (annotations / H_ROWS).write_text(driver.annotation_csv_text(rows)) + (annotations / H_NOTES).write_text(driver.annotation_csv_text(cases)) + h_stage.rebind(repin=True) + # Regenerate the synthetic exporter's payload and bind the current annotations. + payload = driver.build_payload( + stage / BUNDLE, copy.deepcopy(h_stage.board.live), upgrade=h_stage.upgrade + ) + _h_write_payload(h_stage, payload) + h_stage.rebind() + before = h_stage.files() + args = SimpleNamespace(stage_dir=stage, partial=False, early=False) + with pytest.raises(SystemExit, match="parse_failure_only disagrees"): + driver.export(args, stage / BUNDLE, copy.deepcopy(h_stage.board.live)) + assert h_stage.files() == before + _h_refused(h_stage, "parse_failure_only disagrees") + + +def test_cli_export_refuses_a_shadow_without_invalidating_its_receipt( + h_stage, monkeypatch +): + stage = h_stage.stage + shadow = stage / BUNDLE / "us/by_model" + shadow.mkdir() + shutil.copyfile(stage / BUNDLE / "us/predictions.csv", shadow / "shadow.csv") + monkeypatch.setattr(driver, "ROOT", h_stage.workspace) + before = h_stage.files() + with pytest.raises(SystemExit, match="by_model would shadow"): + driver.main(["--stage-dir", str(stage), "--step", "export"]) + assert h_stage.files() == before diff --git a/tests/test_notes.py b/tests/test_notes.py index 804a7150..4baf5507 100644 --- a/tests/test_notes.py +++ b/tests/test_notes.py @@ -180,13 +180,18 @@ def _release_tag(root: Path) -> str: # Muse Spark 1.3 on the same references and exclusions. Release 20261013b # has no note of its own. "dashboard-data-20261013b": "2026-10-13", + # Superseded by dashboard-data-20261027, which adds GPT-6.1 Terra and moves + # the references to policyengine-us 2.60.0. The facts of its three notes + # (October 14, 19 and 20) are still recomputed, from the snapshot its + # commit holds (RELEASE_20261014_COMMIT). + "dashboard-data-20261014": "2026-10-14", } # The frozen release's board snapshot is its manifest's snapshot date. CURRENT_RELEASE_SNAPSHOT = json.loads((SNAPSHOT_DIR / "manifest.json").read_text())[ "snapshot_date" ] # The commit that froze each superseded release whose notes' facts are -# recomputed from git: the merges of #182, #187, #202, #208 and #217. +# recomputed from git: the merges of #182, #187, #202, #208, #217 and #221. RELEASE_20260929_COMMIT = "d616e67c33b6f80dabf5cb7329f069f9a1de069d" RELEASE_20260930 = "dashboard-data-20260930" RELEASE_20260930_COMMIT = "8b4c0ca146bb6f66deba6ce24009d49d70d92df2" @@ -199,12 +204,17 @@ def _release_tag(root: Path) -> str: # Release 20261013b: release 20261013's numbers with five audit verdicts # re-judged (scripts/release_20261013b.py). RELEASE_20261013B = "dashboard-data-20261013b" +RELEASE_20261014 = "dashboard-data-20261014" +# The squash merge of #221, which froze release dashboard-data-20261014 (#228 +# later re-rendered the paper on it; no answer, reference or exclusion moved). +RELEASE_20261014_COMMIT = "bf845cbe4e92de495150c8660c35ea357d996a8c" RELEASE_COMMITS = { "dashboard-data-20260929": RELEASE_20260929_COMMIT, "dashboard-data-20260930": RELEASE_20260930_COMMIT, "dashboard-data-20261006": RELEASE_20261006_COMMIT, RELEASE_20261010: RELEASE_20261010_COMMIT, RELEASE_20261013: RELEASE_20261013_COMMIT, + RELEASE_20261014: RELEASE_20261014_COMMIT, } @@ -5403,17 +5413,17 @@ def test_release_20261013_note_claims() -> None: ) ARGON = "gemini-4-argon" SPARK = "muse-spark-1.3" -RELEASE_20261014 = "dashboard-data-20261014" PUBLICATION_CHECK = ROOT / "reference_audit/2026-10-12-engine-upgrade/verification" -def _board_reasoning_households(model: str) -> int: - """How many of the frozen predictions' households returned reasoning - tokens for ``model``.""" +def _board_reasoning_households(model: str, root: Path = ROOT) -> int: + """How many of the predictions' households returned reasoning tokens for + ``model``, in the snapshot under ``root`` (this checkout by default).""" import pandas as pd predictions = pd.read_csv( - PREDICTIONS_PATH, usecols=["model", "scenario_id", "reasoning_tokens"] + _in(root, PREDICTIONS_PATH), + usecols=["model", "scenario_id", "reasoning_tokens"], ) rows = predictions[predictions["model"] == model] by_household = rows.groupby("scenario_id")["reasoning_tokens"].sum() @@ -5421,11 +5431,9 @@ def _board_reasoning_households(model: str) -> int: def _release_20261014_facts() -> dict: - """The Gemini 4 Argon release note's facts, recomputed from the frozen - release, the publication check and the model card.""" - from policybench.paper_results import PaperResults - - r = PaperResults() + """The Gemini 4 Argon release note's facts, recomputed from release + 20261014 at its commit, the publication check and the model card.""" + r = _results_at(RELEASE_20261014) board = r.model_stats by_model = {row["model"]: row for row in board} ranks = {row["model"]: index + 1 for index, row in enumerate(board)} @@ -5454,7 +5462,9 @@ def one(value: float) -> float: # The first forced run and the auto run are onboarding evidence, not # on the board; the model card records their counts (checked below). "forcedReasoning": 80, - "boardReasoning": _board_reasoning_households(ARGON), + "boardReasoning": _board_reasoning_households( + ARGON, _release_root(RELEASE_20261014) + ), "autoReasoning": 82, "argonCost": f"{by_model[ARGON]['costUsd']:.2f}", "checkedEngine": timing["pypi"]["newest_at_read"], @@ -5466,11 +5476,12 @@ def one(value: float) -> float: def test_release_20261014_note() -> None: - """The Gemini 4 Argon release note's facts are the frozen release's.""" + """The Gemini 4 Argon release note's facts are release 20261014's, + recomputed at its commit.""" note = _note(ARGON_NOTE) facts = note["facts"] - if not _recompute_against_frozen_snapshot(note): - return + # Release 20261027 superseded the note's release. + assert _frozen_release() != RELEASE_20261014 assert note["release"] == RELEASE_20261014 assert note["boardSnapshot"] == facts["releaseDate"] == note["date"] assert note["slug"].startswith(note["date"]) @@ -5478,18 +5489,18 @@ def test_release_20261014_note() -> None: def test_release_20261014_note_claims() -> None: - """What the Gemini 4 Argon release note's sentences claim holds on the - frozen release, release 20261013 at its commit (whose numbers release - 20261013b keeps, tests/test_release_20261013b.py) and the model cards.""" + """What the Gemini 4 Argon release note's sentences claim holds on release + 20261014 and release 20261013 at their commits (release 20261013b keeps + the latter's numbers, tests/test_release_20261013b.py) and the model + cards.""" from policybench.config import PRICE_OVERRIDES_PER_1M from policybench.model_cards import card_for - from policybench.paper_results import MODEL_RELEASE_DATES, PaperResults + from policybench.paper_results import MODEL_RELEASE_DATES note = _note(ARGON_NOTE) - if not _recompute_against_frozen_snapshot(note): - return facts = note["facts"] - r = PaperResults() + root = _release_root(RELEASE_20261014) + r = _results_at(RELEASE_20261014) board = r.model_stats names = [row["model"] for row in board] then_root = _release_root(RELEASE_20261013) @@ -5508,7 +5519,9 @@ def test_release_20261014_note_claims() -> None: ) # Muse Spark 1.3 is Meta's second row, behind Muse Wonder on answers # within $1, and Meta released it on September 2. - serving = _load_json(SNAPSHOT_DIR / "model_serving_config.json")["models"] + serving = _load_json(_in(root, SNAPSHOT_DIR / "model_serving_config.json"))[ + "models" + ] meta = sorted( m for m, t in serving.items() if t["provider_id"].startswith("openrouter/meta/") ) @@ -5554,8 +5567,10 @@ def test_release_20261014_note_claims() -> None: # "Nothing else on the board moves": the references and exclusions are # release 20261013's, and every earlier model keeps its exact rate and # bounded score. - assert _read_csv(REFERENCES_PATH) == _read_csv(_in(then_root, REFERENCES_PATH)) - assert _excluded_at(ROOT) == _excluded_at(then_root) + assert _read_csv(_in(root, REFERENCES_PATH)) == _read_csv( + _in(then_root, REFERENCES_PATH) + ) + assert _excluded_at(root) == _excluded_at(then_root) then_stats = { row["model"]: row for row in _payload_at(then_root)["modelStats"] @@ -5596,20 +5611,29 @@ def _america_gov(): return america_gov_note -def test_america_gov_note_facts() -> None: - """The America.gov note's facts recompute from its committed replies and the - frozen release: the board's scoring of the first and retried views, the +def _at_release_20261014(monkeypatch, module) -> dict: + """Release 20261014's payload, with the note script ``module`` reading that + release's run directory (its references, exclusions and scenarios) at its + commit: the October 19 and 20 notes' facts were computed on it.""" + root = _release_root(RELEASE_20261014) + monkeypatch.setattr(module, "RUN_DIR", _in(root, RUN_DIR)) + return _payload_at(root) + + +def test_america_gov_note_facts(monkeypatch) -> None: + """The America.gov note's facts recompute from its committed replies and + release 20261014: the board's scoring of the first and retried views, the refusals, and the outputs whose v1 definitions name PolicyEngine.""" agov = _america_gov() note = _note(AGOV_NOTE) - if not _recompute_against_frozen_snapshot(note): - return + assert note["release"] == RELEASE_20261014 + payload = _at_release_20261014(monkeypatch, agov) meta = _load_json(agov.META_PATH) assert meta["release"] == note["release"] assert hashlib.sha256(AGOV_ROWS_PATH.read_bytes()).hexdigest() == meta["sha256"] rows = agov.load_rows() assert len(rows) == meta["rows"] - assert agov.facts(_dashboard(), rows, meta) == note["facts"] + assert agov.facts(payload, rows, meta) == note["facts"] def test_america_gov_split_units_partition_the_prompt() -> None: @@ -5617,7 +5641,7 @@ def test_america_gov_split_units_partition_the_prompt() -> None: outputs exactly once, in order.""" agov = _america_gov() meta = _load_json(agov.META_PATH) - payload = _dashboard() + payload = _payload_at(_release_root(RELEASE_20261014)) assert len(meta["split_units"]) == 6 for sid, halves in meta["split_units"].items(): prompt = payload["scenarios"][sid]["prompt"]["json"] @@ -5647,17 +5671,15 @@ def test_america_gov_note_quotes_are_verbatim() -> None: assert first[0]["refusal_text"].startswith(refusal) -def test_america_gov_note_predicates() -> None: +def test_america_gov_note_predicates(monkeypatch) -> None: """The America.gov note's claims beyond its numeric facts: who leads, the households it describes, the heaviest output, the over-limit prompts, the repeated refusals, and its quotes of America.gov's own pages as the data's metadata records them (fetched 2026-10-19).""" agov = _america_gov() note = _note(AGOV_NOTE) - if not _recompute_against_frozen_snapshot(note): - return text = " ".join(note["paragraphs"]) - payload = _dashboard() + payload = _at_release_20261014(monkeypatch, agov) meta = _load_json(agov.META_PATH) ref, _ = agov.references() board = [r for r in payload["modelStats"] if r["condition"] == "no_tools"] @@ -5754,14 +5776,14 @@ def _tool_pilot(): return tool_pilot_note -def test_tool_pilot_note_facts() -> None: - """The tool-pilot note's facts recompute from its committed rows and the - frozen release: both arms scored the board's way, the nonzero amounts, the +def test_tool_pilot_note_facts(monkeypatch) -> None: + """The tool-pilot note's facts recompute from its committed rows and + release 20261014: both arms scored the board's way, the nonzero amounts, the remaining misses, costs, and the prompt labels that are engine variable names.""" tool = _tool_pilot() note = _note(TOOL_NOTE) - if not _recompute_against_frozen_snapshot(note): - return + assert note["release"] == RELEASE_20261014 + payload = _at_release_20261014(monkeypatch, tool) meta = _load_json(tool.META_PATH) assert meta["release"] == note["release"] for path in (tool.ROWS_PATH, tool.HOUSEHOLDS_PATH, tool.MISSES_PATH): @@ -5769,16 +5791,14 @@ def test_tool_pilot_note_facts() -> None: assert hashlib.sha256(path.read_bytes()).hexdigest() == recorded["sha256"] with path.open(encoding="utf-8", newline="") as source: assert sum(1 for _ in csv.DictReader(source)) == recorded["rows"] - assert tool.facts(_dashboard()) == note["facts"] + assert tool.facts(payload) == note["facts"] -def test_tool_pilot_note_predicates() -> None: - """The tool-pilot note's claims beyond its numbers.""" +def test_tool_pilot_note_predicates(monkeypatch) -> None: + """The tool-pilot note's claims beyond its numbers, on release 20261014.""" tool = _tool_pilot() note = _note(TOOL_NOTE) - if not _recompute_against_frozen_snapshot(note): - return - payload = _dashboard() + payload = _at_release_20261014(monkeypatch, tool) ref = tool.references() board = [r for r in payload["modelStats"] if r["condition"] == "no_tools"] # "GPT-6 Sol, which leads the board". @@ -5858,15 +5878,15 @@ def test_no_board_model_declined_a_household_over_policyengine() -> None: fully unanswered hold no response text at all.""" agov = _america_gov() note = _note(AGOV_NOTE) - if not _recompute_against_frozen_snapshot(note): - return - declined_in_words, no_text = agov.board_declined_households(PREDICTIONS_PATH) + # The board the note describes: release 20261014's. + predictions = _in(_release_root(RELEASE_20261014), PREDICTIONS_PATH) + declined_in_words, no_text = agov.board_declined_households(predictions) assert declined_in_words == [] assert no_text # the check reaches the fully unanswered households text = " ".join(note["paragraphs"]) assert "no model on the board declined a household on that ground" in text # A floor: the pairs whose recorded reasoning says so, from more than one model. - cannot = set(agov.board_cannot_run_policyengine(PREDICTIONS_PATH)) + cannot = set(agov.board_cannot_run_policyengine(predictions)) assert { ("grok-4.6", "scenario_007"), ("kimi-k2.6", "scenario_053"), @@ -5896,3 +5916,247 @@ def test_methodology_quotes_the_policyengine_named_definitions() -> None: assert "Four output definitions in the current US prompts name" in methodology assert "“under PolicyEngine rules,”" in methodology assert "“PolicyEngine returns”" in methodology + + +# --- Release dashboard-data-20261027: GPT-6.1 Terra and the move to 2.60.0 --- + +(TERRA_NOTE,) = sorted( + path.stem for path in NOTES_DIR.glob("*-gpt-6-1-terra-joins-the-board.json") +) +TERRA = "gpt-6.1-terra" +RELEASE_20261027 = "dashboard-data-20261027" +TERRA_CHECK = ROOT / "reference_audit/2026-10-22-engine-upgrade/verification" +# The October 23 move's scored changes: one SNAP amount and three school-meal +# flags (reference_audit/2026-10-22-engine-upgrade/README.md). +TERRA_SNAP = ("scenario_031", "snap") +TERRA_MEALS = [ + ("scenario_028", "free_school_meals_eligible"), + ("scenario_117", "free_school_meals_eligible"), + ("scenario_123", "free_school_meals_eligible"), +] + + +def _exact_models(payload: dict, key: tuple[str, str]) -> set[str]: + """The models whose answer the payload marks exact on output ``key``.""" + by_model = payload["scenarioPredictions"][key[0]][key[1]] + return {model for model, entry in by_model.items() if entry.get("exact") == 100.0} + + +def _release_20261027_facts() -> dict: + """The GPT-6.1 Terra release note's facts, recomputed from the frozen + release, release 20261014 at its commit and the publication check.""" + from policybench.paper_results import PaperResults + + r = PaperResults() + board = r.model_stats + by_model = {row["model"]: row for row in board} + ranks = {row["model"]: index + 1 for index, row in enumerate(board)} + by_score = sorted(board, key=lambda row: row["score"], reverse=True) + then_board = [ + row["model"] + for row in _payload_at(_release_root(RELEASE_20261014))["modelStats"] + if row["condition"] == "no_tools" + ] + then = _no_tools_exact(_payload_at(_release_root(RELEASE_20261014))) + move = [by_model[model]["exact"] - exact for model, exact in then.items()] + falls = [-delta for delta in move if delta < 0] + rises = [delta for delta in move if delta > 0] + (snap,) = [ + change + for change in r.last_engine_upgrade.partition["scored_changes"] + if (change["scenario_id"], change["variable"]) == TERRA_SNAP + ] + timing = _load_json(TERRA_CHECK / "sweep_timing.json") + check = timing["publication_check"] + # The check's engine was PyPI's newest when the release read PyPI; the + # note dates that read, since newer releases follow within days. + assert timing["pypi"]["newest_at_read"] == check["engine"] + + def one(value: float) -> float: + return float(f"{value:.1f}") + + def cost(model: str) -> str: + return f"{by_model[model]['costUsd']:.2f}" + + return { + "snapshotDate": r.manifest["snapshot_date"], + "nModels": len(board), + "terraExact": one(by_model[TERRA]["exact"]), + "terraRank": ranks[TERRA], + "solExact": one(by_model["gpt-6-sol"]["exact"]), + "opusExact": one(by_model["claude-opus-5.5"]["exact"]), + "sol56Exact": one(by_model["gpt-5.6-sol"]["exact"]), + "terraBoundedRank": [row["model"] for row in by_score].index(TERRA) + 1, + "sol61Exact": one(by_model["gpt-6.1-sol"]["exact"]), + "sol61Rank": ranks["gpt-6.1-sol"], + "households": len(r.dashboard["scenarioPredictions"]), + "terraCost": cost(TERRA), + "sol61Cost": cost("gpt-6.1-sol"), + "solCost": cost("gpt-6-sol"), + "terra56Exact": one(by_model["gpt-5.6-terra"]["exact"]), + "terra56Rank": ranks["gpt-5.6-terra"], + "terra56Cost": cost("gpt-5.6-terra"), + "previousEngine": r.previous_policyengine_us_version, + "engineVersion": r.policyengine_us_version, + "changed": r.engine_upgrade_scored_change_count, + "snapMonthly": round(snap["regenerated"] / 12), + "snap031": round(snap["regenerated"]), + "scoredOutputs": int(r.scored_outputs_per_model_fmt.replace(",", "")), + "totalOutputs": int(r.total_outputs_per_model_fmt.replace(",", "")), + "checkedOn": timing["pypi"]["read_at_utc"][:10], + "checkedEngine": check["engine"], + "excludedMoved": len(check["excluded_differ"]), + "incumbents": len(then), + "fallers": len(falls), + "fallMin": round(min(falls), 2), + "fallMax": round(max(falls), 2), + "risers": len(rises), + "rise": round(max(rises), 2), + "snapMatch": len(_exact_models(r.dashboard, TERRA_SNAP)), + "sonnetThen": then_board.index("claude-sonnet-5.5") + 1, + "sonnetNow": ranks["claude-sonnet-5.5"], + } + + +def test_release_20261027_note() -> None: + """The GPT-6.1 Terra release note's facts are the frozen release's.""" + note = _note(TERRA_NOTE) + facts = note["facts"] + if not _recompute_against_frozen_snapshot(note): + return + assert note["release"] == RELEASE_20261027 + # The public board gained Terra on publication, after the snapshot's date. + assert note["boardSnapshot"] == facts["snapshotDate"] < note["date"] + assert note["slug"].startswith(note["date"]) + assert facts["engineVersion"] in note["title"] + assert f"#{facts['terraRank']}" in note["title"] + assert facts == _release_20261027_facts() + + +def test_release_20261027_note_claims() -> None: + """What the GPT-6.1 Terra release note's sentences claim holds on the + frozen release, release 20261014 at its commit, the October 23 move's + sidecar revision, the publication check and the model cards.""" + from policybench.config import GPT_RESPONSES_MODELS, PRICE_OVERRIDES_PER_1M + from policybench.model_cards import card_for + from policybench.paper_results import MODEL_RELEASE_DATES, PaperResults + + note = _note(TERRA_NOTE) + if not _recompute_against_frozen_snapshot(note): + return + facts = note["facts"] + text = " ".join(note["paragraphs"]) + r = PaperResults() + board = r.model_stats + names = [row["model"] for row in board] + exact = {row["model"]: row["exact"] for row in board} + then_root = _release_root(RELEASE_20261014) + then = _no_tools_exact(_payload_at(then_root)) + then_names = sorted(then, key=then.get, reverse=True) + # One new row on the previous board, released the day before the snapshot. + assert set(names) == set(then) | {TERRA} + assert facts["nModels"] == len(then) + 1 == facts["incumbents"] + 1 + released = date.fromisoformat(MODEL_RELEASE_DATES[TERRA]) + assert (date.fromisoformat(note["boardSnapshot"]) - released).days == 1 + assert MODEL_RELEASE_DATES["gpt-6.1-sol"] == "2026-09-29" + # "Only GPT-6 Sol and Claude Opus 5.5 score higher", and GPT-5.6 Sol, at + # the same rounded rate, is less than a tenth of a point behind. + assert names[:4] == ["gpt-6-sol", "claude-opus-5.5", TERRA, "gpt-5.6-sol"] + assert facts["sol56Exact"] == facts["terraExact"] + assert 0 < exact[TERRA] - exact["gpt-5.6-sol"] < 0.1 + # GPT-5.6 Terra is the only other Terra row. + assert [m for m in names if "terra" in m] == [TERRA, "gpt-5.6-terra"] + # Run as GPT-6.1 Sol is: the Responses API, the forced tool, the + # provider's default reasoning; reasoning on every household. + serving = _load_json(SNAPSHOT_DIR / "model_serving_config.json")["models"] + for model in (TERRA, "gpt-6.1-sol"): + card = card_for(serving[model]["provider_id"]) + assert model in GPT_RESPONSES_MODELS + assert serving[model]["answer_contract"] == card.answer_contract == "tool" + assert "on the Responses API with provider-default reasoning" in card.notes + assert _board_reasoning_households(TERRA) == facts["households"] == 100 + assert PRICE_OVERRIDES_PER_1M[TERRA]["input"] == 1.0 + assert PRICE_OVERRIDES_PER_1M[TERRA]["output"] == 5.0 + # The October 23 move: begun on the newest release, four scored changes + # and nothing else; each change rests on law published before the freeze. + last = r.last_engine_upgrade + assert last.date == r.engine_upgrade_date == "2026-10-23" + timing = _load_json(TERRA_CHECK / "sweep_timing.json") + assert timing["reference_sweep"]["engine"] == facts["engineVersion"] + assert timing["reference_sweep"]["first_output_at_utc"].startswith("2026-10-23") + assert ( + "law published before the 2026-07-03 reference freeze" + in (last.revision["rule"]) + ) + changes = { + (change["scenario_id"], change["variable"]): change + for change in last.partition["scored_changes"] + } + assert set(changes) == {TERRA_SNAP, *TERRA_MEALS} + assert r.engine_upgrade_within_tolerance_count == 0 + assert r.engine_upgrade_new_exclusion_count == 0 + assert r.engine_upgrade_restored_count == 0 + # The Californian: elderly, living alone, $0 before, the $24 minimum now. + snap = changes[TERRA_SNAP] + assert (snap["previous"], snap["regenerated"]) == (0.0, 288.0) + assert "this one-person household, an elderly member" in snap["basis"] + assert "receives $24 a month (snap_min_allotment)" in snap["basis"] + assert "applied the net income test to MCE households" in snap["basis"] + assert "policyengine-us#10036" in snap["basis"] + # The three households: two in Pennsylvania, one in Arkansas; lunch in the + # paid tier, a free breakfast now; the laws' conditions not modeled. + states = [] + for key in TERRA_MEALS: + change = changes[key] + assert (change["previous"], change["regenerated"]) == (0.0, 1.0) + assert "lunch stays in the paid tier" in change["basis"] + assert "policyengine-us#10238" in change["basis"] + states.append(change["basis"].split(" Act ")[0]) + if states[-1] == "Pennsylvania": + assert "reimbursed to the extent funds are available" in change["basis"] + assert "without the funding condition" in change["basis"] + else: + assert "upon request" in change["basis"] + assert "without the request condition" in change["basis"] + assert sorted(states) == ["Arkansas", "Pennsylvania", "Pennsylvania"] + # "Nothing is newly excluded, and no excluded output returns to scoring." + assert _excluded_at(ROOT) == _excluded_at(then_root) + assert facts["scoredOutputs"] == facts["totalOutputs"] - r.excluded_output_count + # The publication check: every scored output the same, one excluded moved. + check = timing["publication_check"] + rows = _read_csv(ROOT / check["output"]) + assert len(rows) == facts["totalOutputs"] == check["outputs"] + assert check["scored_same"] == check["scored_outputs"] == facts["scoredOutputs"] + assert check["scored_differ"] == [] + assert {(row["reference_engine"], row["engine"]) for row in rows} == { + (facts["engineVersion"], facts["checkedEngine"]) + } + excluded = _excluded_at(ROOT) + moved = { + (row["scenario_id"], row["variable"]) for row in rows if row["same"] != "True" + } + assert len(moved) == facts["excludedMoved"] and moved <= excluded + # The earlier models: the three that rise are the three that give the + # Californian's new SNAP, and no model is exact on any school-meal flag. + rises = {m for m, e in then.items() if exact[m] > e} + assert len({round(exact[m] - then[m], 2) for m in rises}) == 1 + assert rises == _exact_models(r.dashboard, TERRA_SNAP) + assert rises == {"gpt-5.5", "gpt-6-astra", "gpt-6.1-sol"} + assert all(not _exact_models(r.dashboard, key) for key in TERRA_MEALS) + assert TERRA not in _exact_models(r.dashboard, TERRA_SNAP) + assert facts["fallers"] + facts["risers"] == facts["incumbents"] + assert 0 < facts["fallMin"] <= facts["fallMax"] + # Claude Sonnet 5.5 falls behind GPT-6.1 Terra and GPT-6 Astra. + assert then_names.index("claude-sonnet-5.5") < then_names.index("gpt-6-astra") + assert names.index(TERRA) < names.index("gpt-6-astra") + assert names.index("gpt-6-astra") + 1 == names.index("claude-sonnet-5.5") + assert "GPT-5.5, GPT-6 Astra and GPT-6.1 Sol, the three that rise" in text + # Links resolve to committed paths. + for entry in note["data"]: + href = entry["href"] + for prefix in ( + "https://github.com/PolicyEngine/policybench/blob/main/", + "https://github.com/PolicyEngine/policybench/tree/main/", + ): + if href.startswith(prefix): + assert (ROOT / href.removeprefix(prefix)).exists(), href diff --git a/tests/test_paper_results.py b/tests/test_paper_results.py index b06b412c..85115b57 100644 --- a/tests/test_paper_results.py +++ b/tests/test_paper_results.py @@ -40,10 +40,10 @@ ) -def test_frozen_roster_has_50_display_names_and_release_dates(): +def test_frozen_roster_has_51_display_names_and_release_dates(): roster = {row["model"] for row in r.model_stats} - assert len(roster) == 50 + assert len(roster) == 51 assert set(MODEL_DISPLAY_NAMES) == roster assert roster <= set(MODEL_RELEASE_DATES) assert MODEL_DISPLAY_NAMES["claude-fable-5.1"] == "Claude Fable 5.1" @@ -58,6 +58,8 @@ def test_frozen_roster_has_50_display_names_and_release_dates(): assert MODEL_RELEASE_DATES["gpt-6-sol"] == "2026-09-22" assert MODEL_RELEASE_DATES["gpt-6-luna"] == "2026-09-22" assert MODEL_DISPLAY_NAMES["claude-opus-5.5"] == "Claude Opus 5.5" + assert MODEL_DISPLAY_NAMES["gpt-6.1-terra"] == "GPT-6.1 Terra" + assert MODEL_RELEASE_DATES["gpt-6.1-terra"] == "2026-10-26" assert MODEL_DISPLAY_NAMES["claude-sonnet-5.5"] == "Claude Sonnet 5.5" assert MODEL_RELEASE_DATES["claude-sonnet-5.5"] == "2026-09-28" assert MODEL_DISPLAY_NAMES["grok-4.7"] == "Grok 4.7" @@ -136,7 +138,8 @@ def test_parse_contract_failure_counts_come_from_frozen_dashboard(): # Haiku 5.5 parsed every answer. Release 20261013's ten outputs the 2.41.0 # upgrade returns to scoring bring back 10 (Kimi K2.6 seven, GLM-5.3 two, # Kimi K3 one): 669. Muse Wonder parsed every answer, and so did Gemini 4 - # Argon and Muse Spark 1.3. + # Argon, Muse Spark 1.3 and GPT-6.1 Terra; release 20261027's four changed + # references are answered by every model. assert r.parse_contract_failure_counts == Counter( { "kimi-k2.6": 397, @@ -147,8 +150,8 @@ def test_parse_contract_failure_counts_come_from_frozen_dashboard(): ) assert r.parse_contract_failure_count == 669 assert r.parse_contract_failure_count_fmt == "669" - # 669 of the 50-model board's 96,750 scored answers (50 x 1,935). - assert r.n_canonical_rows == 96_750 + # 669 of the 51-model board's 98,685 scored answers (51 x 1,935). + assert r.n_canonical_rows == 98_685 assert r.parse_contract_failure_pct_fmt == "0.7" @@ -162,18 +165,22 @@ def test_audit_universe_counts_come_from_frozen_rows_and_annotations(): # 2,218. Release 20261014 adds Gemini 4 Argon's 118 and Muse Spark 1.3's # 144 annotated misses, on unchanged references and exclusions, and 111 # of their rows outside that selection with a bounded score below full: - # 8,765, 8,761 and 2,329. - assert r.audit_annotated_row_count == 8_765 - assert r.audit_annotated_row_count_fmt == "8,765" + # 8,765, 8,761 and 2,329. Release 20261027 adds GPT-6.1 Terra's 96 + # annotated misses on scored outputs, and its four changed references + # make 189 more incumbent rows misses (192 on the three school-meal flags + # and scenario_031's SNAP, less the three models that now give the new + # SNAP): 9,050, 9,046 and 2,407. + assert r.audit_annotated_row_count == 9_050 + assert r.audit_annotated_row_count_fmt == "9,050" assert r.audit_selection_rule == ("rows whose legacy threshold score is below 1") - assert r.exact_match_miss_count == 8_761 - assert r.exact_match_miss_count_fmt == "8,761" - assert r.annotated_exact_miss_count == 8_761 - assert r.annotated_exact_miss_count_fmt == "8,761" + assert r.exact_match_miss_count == 9_046 + assert r.exact_match_miss_count_fmt == "9,046" + assert r.annotated_exact_miss_count == 9_046 + assert r.annotated_exact_miss_count_fmt == "9,046" assert r.annotated_exact_hit_count == 4 assert r.annotated_exact_hit_count_fmt == "4" - assert r.unannotated_below_full_bounded_score_count == 2_329 - assert r.unannotated_below_full_bounded_score_count_fmt == "2,329" + assert r.unannotated_below_full_bounded_score_count == 2_407 + assert r.unannotated_below_full_bounded_score_count_fmt == "2,407" def test_contract_violations_are_counted_both_ways(): @@ -256,7 +263,11 @@ def test_cost_basis_discloses_recorded_costs_without_retroactive_overrides(path) ) assert "provider-reported charge where no reconstruction was available" in text assert "where the provider returns one, otherwise reconstructed" not in text - assert "List-price overrides apply at request time, not retroactively" in text + assert ( + "A list-price override applies to requests made after it is set and " + "leaves recorded costs unchanged" in text + ) + assert "not retroactively" not in text assert "override provider-reported" not in text assert "supersede recorded costs" not in text @@ -276,20 +287,20 @@ def test_serving_evidence_caption_comes_from_frozen_configuration(): "completion ceiling", ], } - # GPT-6.1 Sol's, Claude Haiku 5.5's, Muse Wonder's, Gemini 4 Argon's and - # Muse Spark 1.3's supervised runs fingerprint all four fields, and their - # reasoning setup and timeouts. + # GPT-6.1 Sol's, Claude Haiku 5.5's, Muse Wonder's, Gemini 4 Argon's, + # Muse Spark 1.3's and GPT-6.1 Terra's supervised runs fingerprint all four + # fields, and their reasoning setup and timeouts. assert r.serving_evidence_pinned_counts == { - "answer contract": 21, - "request shape": 21, - "tool choice": 20, - "completion ceiling": 21, + "answer contract": 22, + "request shape": 22, + "tool choice": 21, + "completion ceiling": 22, } - assert summary == {"registry": 29, "run_state": 21} + assert summary == {"registry": 29, "run_state": 22} assert r.serving_evidence_caption == ( "Supervised-run fingerprints pin answer contract, request shape, " - "and completion ceiling for 21 rows; tool choice for 20 rows; reasoning " - "setup and timeouts for 11 rows. Reasoning setup and timeouts for the " + "and completion ceiling for 22 rows; tool choice for 21 rows; reasoning " + "setup and timeouts for 12 rows. Reasoning setup and timeouts for the " "other ten fingerprinted rows, and all fields for the other " f"{summary['registry']} rows, are the harness registry as frozen in the " "snapshot's serving-configuration file." @@ -301,11 +312,11 @@ def test_serving_evidence_counts_exclude_legacy_or_unrecorded_fields(): results.serving_config = deepcopy(r.serving_config) fable_evidence = results.serving_config["models"]["claude-fable-5.1"]["evidence"] - assert results.serving_evidence_pinned_counts["tool choice"] == 20 - del fable_evidence["legacy_tool_choice_label"] assert results.serving_evidence_pinned_counts["tool choice"] == 21 + del fable_evidence["legacy_tool_choice_label"] + assert results.serving_evidence_pinned_counts["tool choice"] == 22 del fable_evidence["treatment_fingerprint"]["answer_contract"] - assert results.serving_evidence_pinned_counts["answer contract"] == 20 + assert results.serving_evidence_pinned_counts["answer contract"] == 21 def test_joint_credit_accuracy_exceptions_come_from_frozen_table(): @@ -389,19 +400,22 @@ def test_judge_provenance_is_frozen_in_the_manifest(): # on 2026-10-13 and 2026-10-14 for the 196 cases Gemini 4 Argon and Muse # Spark 1.3 re-opened (one new; two of them GPT-5.6 Sol's, scenario_043 # head Medicaid and scenario_056 self-employment tax; 92, 322 and 264 in - # release 20261014, of 678). A re-judged case with an adjudication keeps - # the replaced verdict under judge_previous. + # release 20261014, of 678), and on 2026-10-27 for the 130 cases GPT-6.1 + # Terra and the 2.60.0 references re-opened (three new; 92, 325 and 264 + # in release 20261027, of 681). A re-judged case with an adjudication + # keeps the replaced verdict under judge_previous. assert prov["by_judge"]["claude-opus-5"]["cases"] == 92 assert prov["by_judge"]["claude-opus-5"]["judged_on_utc"] == ["2026-09-05"] - assert prov["by_judge"]["claude-opus-5-5"]["cases"] == 322 + assert prov["by_judge"]["claude-opus-5-5"]["cases"] == 325 assert "2026-09-30" in prov["by_judge"]["claude-opus-5-5"]["judged_on_utc"] assert "2026-10-09" in prov["by_judge"]["claude-opus-5-5"]["judged_on_utc"] assert "2026-10-13" in prov["by_judge"]["claude-opus-5-5"]["judged_on_utc"] assert "2026-10-14" in prov["by_judge"]["claude-opus-5-5"]["judged_on_utc"] + assert "2026-10-27" in prov["by_judge"]["claude-opus-5-5"]["judged_on_utc"] assert prov["by_judge"]["gpt-5.6-sol"]["cases"] == 264 - assert r.audit_case_count_fmt == "678" + assert r.audit_case_count_fmt == "681" assert r.audit_opus_judged_case_count_fmt == "92" - assert r.audit_opus55_judged_case_count_fmt == "322" + assert r.audit_opus55_judged_case_count_fmt == "325" assert r.audit_sol_judged_case_count_fmt == "264" @@ -482,14 +496,14 @@ def test_excluded_outputs_are_outside_the_scored_audit_universe(): # release 20261010's exclusions, regenerations and Claude Haiku 5.5's rows # (2,212), then by release 20261013's ten restored outputs and Muse # Wonder's rows (1,843), then by Gemini 4 Argon's 35 and Muse Spark - # 1.3's 37 rows on the same 49 outputs. - assert r.excluded_output_annotation_row_count == 1915 + # 1.3's 37 rows on the same 49 outputs (1,915), then by GPT-6.1 Terra's 34. + assert r.excluded_output_annotation_row_count == 1949 # Release 20260930's 820 plus the review's 325 relabeled llm_error rows # (135 SALT, 45 Part B, 145 payroll); its eight parse failures stay. # 1,145 in release 20261006; 1,481 in release 20261013. Release 20261014 # adds Gemini 4 Argon's 29 and Muse Spark 1.3's 30 rows on the - # unlisted-input exclusions. - assert r.prompt_ambiguity_row_count == 1540 + # unlisted-input exclusions, and release 20261027 GPT-6.1 Terra's 27. + assert r.prompt_ambiguity_row_count == 1567 assert ( r.excluded_output_annotation_row_count - r.excluded_descriptive_row_count == 38 ) @@ -1632,55 +1646,73 @@ def test_a_count_reads_as_a_word_up_to_ten(n, word): def test_the_upgrade_sentences_name_what_the_sidecar_records(): - """The paper names the last upgrade's fixes, change and new exclusions - from the sidecar: every restored output is counted once under its root - cause's name with the upstream pull request its entry names, every scored - change beyond the tolerance under its cause's, and every new exclusion - under its record's unlisted input.""" + """The paper names each October upgrade's fixes, changes and new + exclusions from the sidecar: every restored output is counted once under + its root cause's name with the upstream pull request its entry names, + every scored change beyond the tolerance under its cause's, and every new + exclusion under its record's unlisted input. The October 10 move adds + exclusions, the October 13 move restores outputs, and the October 23 move + changes scored references.""" from policybench.paper_results import CHANGE_CAUSE_LABELS, ROOT_CAUSE_LABELS - last = r.last_engine_upgrade - fixes = r.engine_upgrade_restored_fixes - entries = last.revision["regenerated_exclusions"] - assert sum(count for _, count, _ in fixes) == len(entries) - assert len(entries) == r.engine_upgrade_restored_count - sentence = r.engine_upgrade_restored_sentence - for entry in entries: - for cause in entry["record"]["root_cause"].split("+"): - assert ROOT_CAUSE_LABELS[cause] in sentence - primary = entry["upstream"].split("; related")[0] - numbers = re.findall(r"policyengine-us#(\d+)", primary) - assert numbers and all(f"#{n}" in sentence for n in numbers) - for label, count, prs in fixes: - assert f"{label} (policyengine-us #{prs[0]}" in sentence - changes = last.partition["scored_changes"] - assert len(changes) == r.engine_upgrade_scored_change_count - for change in changes: - assert CHANGE_CAUSE_LABELS[change["cause"]] in ( - r.engine_upgrade_scored_change_sentence - ) - added = { - (c["scenario_id"], c["variable"]) for c in last.partition["new_exclusions"] - } - records = [ - e for e in r.reference_exclusions if (e["scenario_id"], e["variable"]) in added - ] - assert len(records) == r.engine_upgrade_new_exclusion_count == len(added) - for record in records: - assert record["unlisted_input"] in r.engine_upgrade_new_exclusion_sentence + views = (r.upgrade_view("2.38.6"), r.upgrade_view(RESTORING_MOVE), r) + for view in views: + last = view.last_engine_upgrade + fixes = view.engine_upgrade_restored_fixes + entries = last.revision["regenerated_exclusions"] + assert sum(count for _, count, _ in fixes) == len(entries) + assert len(entries) == view.engine_upgrade_restored_count + sentence = view.engine_upgrade_restored_sentence + for entry in entries: + for cause in entry["record"]["root_cause"].split("+"): + assert ROOT_CAUSE_LABELS[cause] in sentence + primary = entry["upstream"].split("; related")[0] + numbers = re.findall(r"policyengine-us#(\d+)", primary) + assert numbers and all(f"#{n}" in sentence for n in numbers) + for label, count, prs in fixes: + assert f"{label} (policyengine-us #{prs[0]}" in sentence + changes = last.partition["scored_changes"] + assert len(changes) == view.engine_upgrade_scored_change_count + for change in changes: + assert CHANGE_CAUSE_LABELS[change["cause"]] in ( + view.engine_upgrade_scored_change_sentence + ) + added = { + (c["scenario_id"], c["variable"]) for c in last.partition["new_exclusions"] + } + records = [ + e + for e in view.reference_exclusions + if (e["scenario_id"], e["variable"]) in added + ] + assert len(records) == view.engine_upgrade_new_exclusion_count == len(added) + for record in records: + assert ( + record["unlisted_input"] in view.engine_upgrade_new_exclusion_sentence + ) + for accessor in ( + "engine_upgrade_change_summary_sentence", + "engine_upgrade_scored_change_sentence", + "engine_upgrade_new_exclusion_sentence", + ): + assert getattr(view, accessor) in view.engine_upgrade_change_details + # Each kind is exercised: the views between them restore, change and add. + assert [view.engine_upgrade_new_exclusion_count for view in views] == [2, 0, 0] + assert [view.engine_upgrade_restored_count for view in views] == [18, 9, 0] + assert [view.engine_upgrade_scored_change_count for view in views] == [1, 0, 4] paper = (ROOT / "paper/index.qmd").read_text() - assert "`{python} r.engine_upgrade_restored_sentence`" in paper + assert "`{python} r12.engine_upgrade_restored_sentence`" in paper # The change sentences render inside one non-empty accessor, so an empty # one never shows as code (final review finding 4). + assert "`{python} r12.engine_upgrade_change_details`" in paper assert "`{python} r.engine_upgrade_change_details`" in paper for accessor in ( "engine_upgrade_change_summary_sentence", "engine_upgrade_scored_change_sentence", "engine_upgrade_new_exclusion_sentence", ): - assert f"`{{python}} r.{accessor}`" not in paper - sentence = getattr(r, accessor) - assert sentence in r.engine_upgrade_change_details + for name in ("r", "r10", "r12"): + assert f"`{{python}} {name}.{accessor}`" not in paper for accessor in ( "engine_upgrade_restored_sentence", "engine_upgrade_scored_change_sentence", @@ -1688,7 +1720,7 @@ def test_the_upgrade_sentences_name_what_the_sidecar_records(): ): # The discrepancy table's row for each October move (october_upgrade_row). assert f"{{view.{accessor}}}" in paper - assert "`{python} r.engine_upgrade_restored_target_sentence`" in paper + assert "`{python} r12.engine_upgrade_restored_target_sentence`" in paper assert "RELEASE AUTHOR" not in paper @@ -1705,11 +1737,18 @@ def _MOCK_fix_modules_target(entry: dict, engine: str = "policyengine-us 9.9.9") } +# The last move that returned excluded outputs to scoring: the October 13 move +# to 2.41.0 (the October 23 move to 2.60.0 returns none). The restoration tests +# read it through a view. +RESTORING_MOVE = "2.41.0" + + def _native_fix_modules() -> tuple[set[int], str]: """The frozen sidecar's restored entries already held to fix modules, and the engine a MOCK target must name to sit beside them (the sentence names one engine).""" - entries = r.last_engine_upgrade.revision["regenerated_exclusions"] + restoring = r.upgrade_view(RESTORING_MOVE).last_engine_upgrade + entries = restoring.revision["regenerated_exclusions"] native = { index for index, entry in enumerate(entries) @@ -1721,11 +1760,18 @@ def _native_fix_modules() -> tuple[set[int], str]: def _with_restored(edit) -> PaperResults: - """MOCK edit of the frozen sidecar's restored entries.""" + """MOCK edit of the frozen sidecar's restored entries on RESTORING_MOVE: + a view of that move built from an edited copy of the revisions.""" results = PaperResults() results.reference_revisions = deepcopy(r.reference_revisions) - edit(results.reference_revisions[-1]["regenerated_exclusions"]) - return results + (revision,) = [ + revision + for revision in results.reference_revisions + if revision.get("kind") == "engine_upgrade" + and revision["engine_version"] == f"policyengine-us {RESTORING_MOVE}" + ] + edit(revision["regenerated_exclusions"]) + return results.upgrade_view(RESTORING_MOVE) def test_the_fixed_outputs_split_into_returned_and_still_scored(): @@ -1733,12 +1779,19 @@ def test_the_fixed_outputs_split_into_returned_and_still_scored(): return to scoring; the four the 2026-10-06 rulings decided were still scored and stay scored (final review finding 2). The paper says so instead of returning all of them to scoring. The 2.41.0 move that followed - restores nine outputs, all of them excluded before, and no ruled one.""" + restores nine outputs, all of them excluded before, and no ruled one; the + 2.60.0 move after it restores none.""" assert (r.engine_upgrade_restored_count, r.engine_upgrade_restored_ruled_count) == ( - 9, + 0, 0, ) - assert r.engine_upgrade_restored_split_sentence == ( + assert r.engine_upgrade_restored_split_sentence == "" + restoring = r.upgrade_view(RESTORING_MOVE) + assert ( + restoring.engine_upgrade_restored_count, + restoring.engine_upgrade_restored_ruled_count, + ) == (9, 0) + assert restoring.engine_upgrade_restored_split_sentence == ( "The move fixes the engine defects behind nine outputs. Earlier releases " "excluded them, and they return to scoring at the new version's values." ) @@ -1761,7 +1814,7 @@ def test_the_fixed_outputs_split_into_returned_and_still_scored(): "scored at those values." ) paper = (ROOT / "paper/index.qmd").read_text() - assert "`{python} r.engine_upgrade_restored_split_sentence`" in paper + assert "`{python} r12.engine_upgrade_restored_split_sentence`" in paper assert "excluded outputs to scoring" not in paper assert "PolicyBench excluded `{python} r.ruled_exclusion_count_word`" not in paper @@ -1796,8 +1849,11 @@ def test_the_restored_target_sentence_follows_the_frozen_sidecar(): known, and lands within its tolerance of that value.""" from policybench.paper_results import moves_beyond_tolerance - targets = r.engine_upgrade_restored_targets - entries = r.last_engine_upgrade.revision["regenerated_exclusions"] + restoring = r.upgrade_view(RESTORING_MOVE) + assert r.engine_upgrade_restored_target_sentence == "" + targets = restoring.engine_upgrade_restored_targets + entries = restoring.last_engine_upgrade.revision["regenerated_exclusions"] + assert entries assert len(targets["record"]) + len(targets["fix_modules"]) == len(entries) for entry in entries: assert abs(entry["regenerated"] - entry["target"]["value"]) <= 1.0 @@ -1808,7 +1864,7 @@ def test_the_restored_target_sentence_follows_the_frozen_sidecar(): assert moves_beyond_tolerance( entry["variable"], target["engine_value"], target["value"] ) - sentence = r.engine_upgrade_restored_target_sentence + sentence = restoring.engine_upgrade_restored_target_sentence assert sentence.count("within $1") == (2 if targets["fix_modules"] else 1) for entry in targets["fix_modules"]: assert entry["target"]["engine"] in sentence @@ -1822,7 +1878,8 @@ def test_the_restored_target_sentence_counts_each_kind(data): starts with a numeral.""" from policybench.paper_results import count_word - total = r.engine_upgrade_restored_count + restoring = r.upgrade_view(RESTORING_MOVE) + total = restoring.engine_upgrade_restored_count assume(total > 0) chosen = data.draw(st.sets(st.integers(0, total - 1))) native, engine = _native_fix_modules() @@ -1848,7 +1905,7 @@ def edit(entries): elif held: assert sentence.startswith(("They are held to", "It is held to")) else: - assert sentence == r.engine_upgrade_restored_target_sentence + assert sentence == restoring.engine_upgrade_restored_target_sentence def test_a_flag_held_to_fix_modules_that_move_it_is_described(): @@ -1916,7 +1973,7 @@ def unknown_kind(entries): ): with pytest.raises(ValueError, match=message): _with_restored(edit).engine_upgrade_restored_target_sentence - if r.engine_upgrade_restored_count > 1: + if r.upgrade_view(RESTORING_MOVE).engine_upgrade_restored_count > 1: def two_engines(entries): _MOCK_fix_modules_target(entries[0]) @@ -1940,18 +1997,28 @@ def test_every_engine_defect_still_excluded_has_a_paper_name(): def test_an_unnamed_root_cause_or_change_stops_the_sentence(): """MOCK edits of the frozen sidecar: a restored record whose root cause, or a scored change whose cause, the paper has no name for is refused.""" - results = PaperResults() - results.reference_revisions = deepcopy(r.reference_revisions) - last = results.reference_revisions[-1] - last["regenerated_exclusions"][0]["record"]["root_cause"] = "MOCK_unnamed_cause" + + def unnamed(entries): + entries[0]["record"]["root_cause"] = "MOCK_unnamed_cause" + + def unfiled(entries): + entries[0]["upstream"] = "to be filed" + with pytest.raises(ValueError, match="no paper name for the root causes"): - results.engine_upgrade_restored_sentence + _with_restored(unnamed).engine_upgrade_restored_sentence + with pytest.raises(ValueError, match="names no upstream pull request"): + _with_restored(unfiled).engine_upgrade_restored_sentence + # The last move's scored changes (2.60.0): a cause with no name stops both + # the sentence and the details that carry it. results = PaperResults() results.reference_revisions = deepcopy(r.reference_revisions) - last = results.reference_revisions[-1] - last["regenerated_exclusions"][0]["upstream"] = "to be filed" - with pytest.raises(ValueError, match="names no upstream pull request"): - results.engine_upgrade_restored_sentence + results.reference_revisions[-1]["changed"][0]["cause"] = "MOCK_unnamed_change" + for accessor in ( + "engine_upgrade_scored_change_sentence", + "engine_upgrade_change_details", + ): + with pytest.raises(ValueError, match="no paper name for the change cause"): + getattr(results, accessor) @given(st.lists(st.text("abc", min_size=1, max_size=4), max_size=6)) diff --git a/tests/test_report_costs.py b/tests/test_report_costs.py index 7923d623..57b98654 100644 --- a/tests/test_report_costs.py +++ b/tests/test_report_costs.py @@ -25,12 +25,12 @@ def test_frozen_report_discloses_recorded_subtotal_and_published_total(): fallbacks = sorted(set(costs) - set(recorded["model"])) # Release 20260929's 42 of 45, $448.339 and $512.418, plus GPT-6.1 Sol's # recorded $2.300, Claude Haiku 5.5's recorded $0.130, Muse Wonder's - # recorded $7.864, Gemini 4 Argon's recorded $2.789 and Muse Spark 1.3's - # recorded $2.059. - assert len(recorded) == 47 - assert len(costs) == 50 - assert subtotal == pytest.approx(463.4808, abs=0.0005) - assert total == pytest.approx(527.5602, abs=0.0005) + # recorded $7.864, Gemini 4 Argon's recorded $2.789, Muse Spark 1.3's + # recorded $2.059 and GPT-6.1 Terra's recorded $1.253. + assert len(recorded) == 48 + assert len(costs) == 51 + assert subtotal == pytest.approx(464.7340, abs=0.0005) + assert total == pytest.approx(528.8134, abs=0.0005) assert fallbacks == ["claude-fable-5", "gemini-3.6-flash", "grok-build-0.1"] report = (run / "analysis/report.md").read_text() assert ( diff --git a/tests/test_run_audit_claude.py b/tests/test_run_audit_claude.py index f944801f..abf6dc9d 100644 --- a/tests/test_run_audit_claude.py +++ b/tests/test_run_audit_claude.py @@ -147,11 +147,7 @@ ] parts += [{{"type": fake["part_type"], "name": name, "input": {{}}}} for name in fake["tools"]] -# The judge's answer: the verdict, unless the fake answers otherwise. -answer = verdict if fake["answer"] is None else fake["answer"] -parts.append({{"type": "tool_use", "id": "toolu_answer", "name": "StructuredOutput", - "input": answer}}) -for part in parts: +def assistant(part): turn = {{"type": "assistant", "message": {{"role": "assistant", "content": [part]}}, "effort": fake["turn_effort"] or effort}} @@ -159,14 +155,38 @@ del turn["effort"] if fake["advisor"]: turn["advisorModel"] = fake["advisor"] - events.append(turn) -events += [ - {{"type": "attachment", "attachment": {{"type": "structured_output", - "data": verdict}}}}, - {{"type": "user", "message": {{"role": "user", "content": [ - {{"type": "tool_result", "tool_use_id": "toolu_answer", - "content": "Structured output provided successfully"}}]}}}}, -] + return turn + +events += [assistant(part) for part in parts] +# Opt in to the CLI's schema enforcement for retry tests. The default lets +# isolation tests inject malformed answers and envelopes into the extractor. +validator = None +attempts = fake["structured_attempts"] +if attempts is None: + attempts = [verdict if fake["answer"] is None else fake["answer"]] +else: + import jsonschema + schema = json.loads(args[args.index("--json-schema") + 1]) + validator = jsonschema.Draft202012Validator(schema) +accepted = False +for index, answer in enumerate(attempts): + call_id = "toolu_answer" if validator is None else f"toolu_attempt_{{index}}" + events.append(assistant({{"type": "tool_use", "id": call_id, + "name": "StructuredOutput", "input": answer}})) + errors = [] if validator is None else [ + error.message for error in validator.iter_errors(answer)] + events.append({{"type": "user", "message": {{"role": "user", "content": [ + {{"type": "tool_result", "tool_use_id": call_id, "is_error": bool(errors), + "content": "; ".join(errors) if errors else + "Structured output provided successfully"}}]}}}}) + if errors: + continue + if validator is not None: + verdict = answer + events.append({{"type": "attachment", "attachment": {{ + "type": "structured_output", "data": verdict}}}}) + accepted = True + break events += fake["events"] lines = "".join(json.dumps(e) + "\\n" for e in events) if fake["bad_line"]: @@ -177,6 +197,7 @@ transcript.parent.mkdir(parents=True, exist_ok=True) transcript.write_text(lines) print(json.dumps({{ + "is_error": not accepted, "structured_output": verdict, "modelUsage": {{"claude-opus-5-5": {{}}}}, "session_id": session, @@ -232,6 +253,10 @@ def lane(tmp_path): "PATH": f"{bin_dir}:{os.environ['PATH']}", "HOME": str(home), "TMPDIR": str(scratch), + # A workspace-local pytest basetemp may have an enclosing checkout. + # Still detect repositories created below tmp_path; never forward + # this fixture setting to the judge's allowlisted environment. + "GIT_CEILING_DIRECTORIES": str(tmp_path), "AUDIT_PYTHON": sys.executable, "AUDIT_PARALLEL": "1", "AUDIT_MODEL": "claude-opus-5-5", @@ -267,6 +292,7 @@ def lane(tmp_path): "rewrite": [], "snapshot": {}, "answer": None, + "structured_attempts": None, "events": [], } @@ -298,13 +324,12 @@ def test_each_judge_runs_isolated_on_the_lanes_login(lane): result, calls = run() assert result.returncode == 0, result.stderr + result.stdout assert len(calls) == 2 - schema = (audit / "schema.json").read_text() for call in calls: argv = call["argv"] assert argv[0] == "-p" assert _flag(argv, "--model") == "claude-opus-5-5" assert _flag(argv, "--output-format") == "json" - assert _flag(argv, "--json-schema") == schema + _assert_case_schema(call, ["gpt-6.1-sol"]) # Every built-in tool removed, and the dangerous ones denied by name. assert _flag(argv, "--tools") == "" denied = set(_flag(argv, "--disallowedTools").split(",")) @@ -972,6 +997,111 @@ def test_a_login_that_puts_account_context_in_the_judge_stops_the_run(lane, fake assert not list(audit.rglob("verdict.json")) +def _verdict_for_models(models: list[str]) -> dict: + return { + **VERDICT, + "models": [{**VERDICT["models"][0], "model": model} for model in models], + } + + +def _assert_case_schema(call: dict, models: list[str]) -> None: + schema = json.loads(_flag(call["argv"], "--json-schema")) + expected = json.loads(json.dumps(AUDIT_OUTPUT_SCHEMA)) + array = expected["properties"]["models"] + array["minItems"] = array["maxItems"] = len(models) + array["items"]["properties"]["model"]["enum"] = models + assert schema == expected + + +def test_each_judge_receives_its_cases_model_bounds_and_enum(lane): + audit, _, _, run = lane + listed = [["gpt-6.1-sol", "deepseek-v4.1-flash"], ["gpt-6.1-sol"]] + write_manifest(audit, dict(zip(CASES, listed))) + result, calls = run() + assert result.returncode == 0, result.stderr + result.stdout + assert len(calls) == 2 + for call, models in zip(calls, listed): + _assert_case_schema(call, models) + # The shared schema still governs extraction and the resumable verdicts. + assert json.loads((audit / "schema.json").read_text()) == AUDIT_OUTPUT_SCHEMA + + +@pytest.mark.parametrize( + "first_models", + [["gpt-6.1-sol"], ["inkling", "gpt-6.1-sol"]], + ids=["omitted-model", "unlisted-model"], +) +def test_the_case_schema_refuses_an_answer_then_publishes_the_retry(lane, first_models): + audit, _, scratch, run = lane + models = ["gpt-6.1-sol", "deepseek-v4.1-flash"] + write_manifest(audit, {CASES[0]: models, CASES[1]: ["gpt-6.1-sol"]}) + first, complete = map(_verdict_for_models, [first_models, models]) + result, calls = run({"AUDIT_ONLY": CASES[0]}, structured_attempts=[first, complete]) + assert result.returncode == 0, result.stderr + result.stdout + assert len(calls) == 1 # The retry happens within the same judge session. + case = audit / "cases" / CASES[0] + assert f"[ok] {CASES[0]}" in result.stdout + assert json.loads((case / "verdict.json").read_text()) == complete + events = [ + json.loads(line) + for line in (case / "claude.transcript.jsonl").read_text().splitlines() + ] + attempts = [ + part + for event in events + if event["type"] == "assistant" + for part in event["message"]["content"] + if part["type"] == "tool_use" + ] + assert [part["input"] for part in attempts] == [first, complete] + results = [ + part + for event in events + if event["type"] == "user" and isinstance(event["message"]["content"], list) + for part in event["message"]["content"] + ] + assert [(part["tool_use_id"], part["is_error"]) for part in results] == [ + ("toolu_attempt_0", True), + ("toolu_attempt_1", False), + ] + assert ( + driver.transcript_problems( + case / "claude.transcript.jsonl", + "xhigh", + (case / "prompt.md").read_bytes(), + complete, + ) + == [] + ) + _assert_case_schema(calls[0], models) + assert list(scratch.iterdir()) == [] + + +def test_the_case_schema_allows_exactly_one_listed_model(lane): + audit, _, _, run = lane + result, calls = run( + {"AUDIT_ONLY": CASES[0]}, structured_attempts=[_verdict_for_models([]), VERDICT] + ) + assert result.returncode == 0, result.stderr + result.stdout + assert len(calls) == 1 + _assert_case_schema(calls[0], ["gpt-6.1-sol"]) + assert ( + json.loads((audit / "cases" / CASES[0] / "verdict.json").read_text()) == VERDICT + ) + + +def test_the_sidecar_hashes_the_exact_schema_argument(lane): + audit, _, _, run = lane + result, calls = run() + assert result.returncode == 0, result.stderr + result.stdout + assert len(calls) == 2 + for name, call in zip(CASES, calls): + meta = json.loads((audit / "cases" / name / "verdict.meta.json").read_text()) + assert meta["judge_schema_sha256"] == sha( + _flag(call["argv"], "--json-schema").encode("utf-8") + ) + + @pytest.mark.parametrize( "listed, problem", [ @@ -998,6 +1128,10 @@ def test_a_verdict_not_naming_exactly_the_cases_models_is_invalid( result, calls = run() assert result.returncode == 0, result.stderr + result.stdout assert len(calls) == 2 # the run went on to the next case + if listed is None: + assert ( + json.loads(_flag(calls[0]["argv"], "--json-schema")) == AUDIT_OUTPUT_SCHEMA + ) bad, good = (audit / "cases" / name for name in CASES) assert f"[ok] {CASES[0]}" not in result.stdout assert f"[invalid] {CASES[0]} ({problem}" in result.stdout @@ -1260,7 +1394,7 @@ def _judge_both(work: Path, events: list, prompt: bytes, monkeypatch): argv += [str(config), "{}", "", _runner_value("DISALLOWED")] argv += [_runner_value("ATTACHMENTS"), "xhigh", str(work / "judged")] argv += [sha(prompt), _runner_value("PROMPT_NUDGE"), _runner_value("EVENT_TYPES")] - argv += [str(RUNNER.parent)] + argv += [str(RUNNER.parent), json.dumps(AUDIT_OUTPUT_SCHEMA)] monkeypatch.setattr(sys, "argv", ["extract_verdict", *argv]) try: with contextlib.redirect_stderr(io.StringIO()): diff --git a/tests/test_snapshot_artifacts.py b/tests/test_snapshot_artifacts.py index 29cccd51..57a1c5d8 100644 --- a/tests/test_snapshot_artifacts.py +++ b/tests/test_snapshot_artifacts.py @@ -660,18 +660,24 @@ def test_snapshot_deviation_audit_annotations_are_complete_and_final(): # errors since both rows parsed every answer, and 111 more unannotated # rows below full bounded score; release 20261013: 8,503 annotated, # 10,721 below full bounded score, llm_error 7,834). + # Release 20261027: GPT-6.1 Terra's rows join (96 annotated misses, all + # LLM errors since it parsed every answer), and the move to + # policyengine-us 2.60.0 changes four scored references, which adds 189 + # incumbent misses (192 on the four outputs, less 3 that now match); + # release 20261014: 8,765 annotated, 11,094 below full bounded score, + # llm_error 8,096. expected_audit_counts = { "us": { - "annotated": 8_765, - "exact_misses": 8_761, - "annotated_exact_misses": 8_761, + "annotated": 9_050, + "exact_misses": 9_046, + "annotated_exact_misses": 9_046, "annotated_exact_hits": 4, - "below_full_bounded_score": 11_094, - "unannotated_below_full_bounded_score": 2_329, + "below_full_bounded_score": 11_457, + "unannotated_below_full_bounded_score": 2_407, } } expected_sources = { - "us": {"llm_error": 8_096, "parse_contract_failure": 669}, + "us": {"llm_error": 8_381, "parse_contract_failure": 669}, } manifest = json.loads((SNAPSHOT_DIR / "manifest.json").read_text()) diff --git a/uv.lock b/uv.lock index 4cd51893..d7da6bde 100644 --- a/uv.lock +++ b/uv.lock @@ -1,5 +1,5 @@ version = 1 -revision = 5 +revision = 3 requires-python = ">=3.11" resolution-markers = [ "python_full_version >= '3.14' and sys_platform == 'win32'", @@ -2263,7 +2263,7 @@ name = "pexpect" version = "4.9.0" source = { registry = "https://pypi.org/simple" } dependencies = [ - { name = "ptyprocess" }, + { name = "ptyprocess", marker = "sys_platform != 'emscripten' and sys_platform != 'win32'" }, ] sdist = { url = "https://files.pythonhosted.org/packages/42/92/cc564bf6381ff43ce1f4d06852fc19a2f11d180f23dc32d9588bee2f149d/pexpect-4.9.0.tar.gz", hash = "sha256:ee7d41123f3c9911050ea2c2dac107568dc43b2d3b0c7557a33212c398ead30f", size = 166450, upload-time = "2023-11-25T09:07:26.339Z" } wheels = [ @@ -2342,7 +2342,7 @@ requires-dist = [ { name = "pandas", specifier = ">=2.0" }, { name = "policyengine", specifier = "==6.1.2" }, { name = "policyengine-uk", specifier = "==2.126.7" }, - { name = "policyengine-us", specifier = "==2.41.0" }, + { name = "policyengine-us", specifier = "==2.60.0" }, { name = "pytest", marker = "extra == 'dev'", specifier = ">=8.0" }, { name = "pytest-cov", marker = "extra == 'dev'", specifier = ">=5.0" }, { name = "ruff", marker = "extra == 'dev'", specifier = ">=0.4" }, @@ -2412,7 +2412,7 @@ wheels = [ [[package]] name = "policyengine-us" -version = "2.41.0" +version = "2.60.0" source = { registry = "https://pypi.org/simple" } dependencies = [ { name = "microdf-python" }, @@ -2422,9 +2422,9 @@ dependencies = [ { name = "tables" }, { name = "tqdm" }, ] -sdist = { url = "https://files.pythonhosted.org/packages/1f/5e/5eb3a18b70304dab3867e8ef3207d44d4378ee995a6a3f3d0dd0bc08e4d6/policyengine_us-2.41.0.tar.gz", hash = "sha256:71cc190b9e5dd5c483ac168d95092ac47a8724e50efd574c8d73bb77a1403750", size = 13796093, upload-time = "2026-10-13T01:53:01.429Z" } +sdist = { url = "https://files.pythonhosted.org/packages/97/67/09e60c9a1b0c84cd50eb2a2840fd6983edf62dbf1f909d11d1987c1ed72d/policyengine_us-2.60.0.tar.gz", hash = "sha256:4b494b565d44430395f57565f2f04b805cf5fdc227ffcb0f7bdfffe2c1a93898", size = 14795568, upload-time = "2026-10-22T22:47:53.761Z" } wheels = [ - { url = "https://files.pythonhosted.org/packages/1f/05/263af928695ba3753d48824d1673d3487387c0a010901ff9d891cc9d4a43/policyengine_us-2.41.0-py3-none-any.whl", hash = "sha256:cf1f68d0363b01ff4b3a3e9848566eb6bd53039c0051e00917d8a01ed30f3022", size = 17394284, upload-time = "2026-10-13T01:44:55.991Z" }, + { url = "https://files.pythonhosted.org/packages/af/3a/4d4b37d34fda8bcf506625f509f9ad5d1e395b2f321105a5ba3f61fe147d/policyengine_us-2.60.0-py3-none-any.whl", hash = "sha256:436ed132d3043ff5d78d3ac08ba56666aaa0d58a2c434d494b592231b8c5d22c", size = 18906413, upload-time = "2026-10-22T22:47:49.733Z" }, ] [[package]]